[{"data":1,"prerenderedAt":27474},["ShallowReactive",2],{"tip-plan-comptable-compte-46-debiteurs-et-creditieurs-divers":3,"plan-comptable-compte-46-debiteurs-et-creditieurs-divers-similars":268},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-46-debiteurs-et-creditieurs-divers",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","WpBUeIRYs18KHMgxwdym8","Entry","2025-04-25T13:19:05.484Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":198,"faq_structured_data":199,"category":200},"Compte 46 - Débiteurs et créditeurs divers",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,154,161,184,191],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 46",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87,91,95,101,105,109,114,118,121,126,130,133,138,142,145,150],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 46 permet d'enregistrer les transactions avec des tiers qui ne sont ni des clients ni des fournisseurs traditionnels. Il comprend plusieurs sous-comptes importants :",[],{},{"nodeType":79,"value":92,"marks":93,"data":94},"\n\n- ",[],{},{"nodeType":79,"value":96,"marks":97,"data":100},"462",[98],{"type":99},"bold",{},{"nodeType":79,"value":102,"marks":103,"data":104}," : Créances sur cessions d'immobilisations",[],{},{"nodeType":79,"value":106,"marks":107,"data":108},"\n- ",[],{},{"nodeType":79,"value":110,"marks":111,"data":113},"464",[112],{"type":99},{},{"nodeType":79,"value":115,"marks":116,"data":117}," : Dettes sur acquisitions de valeurs mobilières de placement",[],{},{"nodeType":79,"value":106,"marks":119,"data":120},[],{},{"nodeType":79,"value":122,"marks":123,"data":125},"465",[124],{"type":99},{},{"nodeType":79,"value":127,"marks":128,"data":129}," : Créances sur cessions de valeurs mobilières de placement",[],{},{"nodeType":79,"value":106,"marks":131,"data":132},[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"467",[136],{"type":99},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Divers comptes débiteurs et produits à recevoir",[],{},{"nodeType":79,"value":106,"marks":143,"data":144},[],{},{"nodeType":79,"value":146,"marks":147,"data":149},"468",[148],{"type":99},{},{"nodeType":79,"value":151,"marks":152,"data":153}," : Divers comptes créditeurs et charges à payer",[],{},{"nodeType":75,"data":155,"content":156},{},[157],{"nodeType":79,"value":158,"marks":159,"data":160},"Quand utiliser le compte 46 ?",[],{},{"nodeType":84,"data":162,"content":163},{},[164,168,172,176,180],{"nodeType":79,"value":165,"marks":166,"data":167},"Ce compte est utilisé pour :",[],{},{"nodeType":79,"value":169,"marks":170,"data":171},"\n\n- Enregistrer les créances lors de la cession d'immobilisations (462)",[],{},{"nodeType":79,"value":173,"marks":174,"data":175},"\n- Comptabiliser les opérations d'acquisition ou de cession de valeurs mobilières de placement (464, 465)",[],{},{"nodeType":79,"value":177,"marks":178,"data":179},"\n- Suivre les charges à payer et produits à recevoir non encore facturés ou différés (468)",[],{},{"nodeType":79,"value":181,"marks":182,"data":183},"\n- Gérer diverses créances et dettes qui ne correspondent pas aux catégories habituelles (467)",[],{},{"nodeType":75,"data":185,"content":186},{},[187],{"nodeType":79,"value":188,"marks":189,"data":190},"Implications fiscales du compte 46",[],{},{"nodeType":84,"data":192,"content":193},{},[194],{"nodeType":79,"value":195,"marks":196,"data":197},"Les opérations enregistrées dans le compte 46 peuvent avoir des implications fiscales variables selon leur nature. Par exemple, les cessions d'immobilisations peuvent générer des plus ou moins-values soumises à des régimes fiscaux spécifiques. Les charges à payer et produits à recevoir permettent de respecter le principe de rattachement des charges et produits à l'exercice concerné, contribuant ainsi à une présentation fidèle du résultat et de la situation financière de l'entreprise.",[],{},"compte-46-debiteurs-et-creditieurs-divers",false,[201],{"metadata":202,"sys":205,"fields":217},{"tags":203,"concepts":204},[],[],{"space":206,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":211,"publishedVersion":213,"revision":59,"contentType":214,"locale":27},{"sys":207},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":212},{"id":20,"type":12,"linkType":21},24,{"sys":215},{"type":12,"linkType":25,"id":216},"category",{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":221,"metaTitle":223,"metaDescription":224,"mainTitle":225,"subtitle":243,"heroImage":244,"ctaButton":266,"ctaLink":267},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[222],"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":226,"content":227,"nodeType":71},{},[228,236],{"data":229,"content":230,"nodeType":235},{},[231],{"data":232,"marks":233,"value":234,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":237,"content":238,"nodeType":84},{},[239],{"data":240,"marks":241,"value":242,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":245,"sys":248,"fields":255},{"tags":246,"concepts":247},[],[],{"space":249,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":253,"publishedVersion":59,"revision":22,"locale":27},{"sys":250},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":254},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":257},"Facturation",{"url":258,"details":259,"fileName":264,"contentType":265},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":260,"image":261},246703,{"width":262,"height":263},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[269,318,367,416,465,514,563,612,661,710,759,808,857,906,955,1004,1053,1102,1151,1200,1249,1298,1347,1396,1445,1494,1543,1592,1641,1690,1739,1788,1837,1887,1936,1985,2034,2083,2133,2182,2231,2280,2329,2378,2427,2476,2525,2574,2623,2673,2723,2772,2821,2870,2920,2969,3018,3067,3116,3165,3214,3263,3312,3362,3411,3460,3509,3558,3607,3657,3706,3755,3804,3853,3902,3951,4000,4049,4098,4147,4196,4245,4294,4343,4392,4441,4490,4539,4588,4637,4686,4735,4784,4833,4883,4932,4981,5030,5079,5128,5177,5226,5275,5324,5373,5422,5472,5521,5570,5619,5668,5717,5766,5815,5864,5913,5962,6011,6060,6110,6159,6208,6257,6306,6355,6405,6454,6503,6552,6601,6650,6699,6748,6797,6846,6895,6944,6993,7042,7091,7140,7189,7238,7287,7336,7385,7434,7483,7532,7581,7630,7679,7728,7777,7826,7875,7924,7973,8022,8071,8120,8169,8218,8267,8316,8365,8414,8463,8512,8561,8610,8659,8708,8757,8806,8855,8904,8953,9002,9051,9100,9149,9198,9247,9296,9345,9394,9443,9492,9541,9590,9639,9688,9737,9786,9835,9880,9929,9978,10027,10076,10125,10174,10223,10272,10321,10370,10419,10468,10517,10566,10615,10664,10713,10762,10811,10860,10909,10958,11007,11056,11105,11154,11203,11252,11301,11350,11399,11448,11497,11546,11595,11644,11693,11742,11791,11840,11889,11938,11987,12036,12085,12134,12183,12232,12281,12330,12379,12428,12477,12526,12575,12624,12673,12722,12770,12819,12868,12917,12966,13015,13064,13113,13162,13211,13260,13309,13358,13407,13456,13505,13554,13604,13653,13702,13752,13801,13850,13899,13948,13997,14046,14094,14143,14192,14241,14290,14338,14387,14436,14485,14534,14583,14632,14681,14730,14779,14828,14877,14926,14975,15024,15073,15122,15171,15220,15269,15319,15368,15417,15466,15515,15564,15613,15662,15711,15760,15809,15858,15907,15956,16005,16054,16103,16152,16201,16250,16300,16349,16398,16447,16496,16545,16594,16643,16692,16741,16791,16840,16889,16938,16987,17036,17085,17134,17183,17232,17281,17330,17379,17428,17477,17526,17575,17624,17673,17722,17771,17820,17869,17918,17967,18016,18065,18114,18163,18212,18261,18310,18359,18408,18457,18506,18555,18604,18653,18702,18751,18800,18849,18899,18948,18997,19046,19095,19144,19193,19242,19291,19340,19389,19438,19487,19536,19585,19634,19683,19732,19781,19830,19879,19928,19977,20026,20075,20124,20173,20222,20271,20320,20369,20418,20467,20516,20565,20614,20663,20712,20761,20810,20859,20908,20957,21006,21055,21104,21153,21202,21251,21300,21349,21398,21447,21496,21545,21594,21643,21692,21741,21790,21839,21888,21937,21986,22035,22084,22133,22182,22231,22280,22329,22378,22427,22476,22525,22574,22623,22672,22721,22770,22819,22868,22917,22966,23015,23064,23113,23162,23211,23260,23309,23358,23407,23456,23505,23554,23603,23652,23701,23749,23798,23847,23896,23945,23994,24043,24092,24141,24190,24239,24288,24337,24387,24436,24485,24534,24583,24631,24680,24729,24778,24827,24876,24925,24974,25023,25072,25121,25170,25219,25268,25317,25366,25415,25464,25513,25562,25611,25660,25709,25758,25807,25856,25905,25954,26003,26052,26101,26150,26199,26249,26298,26347,26396,26445,26494,26543,26593,26642,26691,26740,26789,26838,26887,26935,26984,27033,27082,27131,27180,27229,27278,27327,27376,27425],{"sys":270,"fields":273},{"id":271,"createdAt":272},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":274,"slug":275,"articleIntro":-1,"category":276},"Compte 66 - Charges financières","compte-66-charges-financieres",[277],{"metadata":278,"sys":281,"fields":288},{"tags":279,"concepts":280},[],[],{"space":282,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":284,"publishedVersion":213,"revision":59,"contentType":286,"locale":27},{"sys":283},{"type":12,"linkType":13,"id":14},{"sys":285},{"id":20,"type":12,"linkType":21},{"sys":287},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":289,"metaTitle":223,"metaDescription":224,"mainTitle":290,"subtitle":243,"heroImage":305,"ctaButton":266,"ctaLink":267},[222],{"data":291,"content":292,"nodeType":71},{},[293,299],{"data":294,"content":295,"nodeType":235},{},[296],{"data":297,"marks":298,"value":234,"nodeType":79},{},[],{"data":300,"content":301,"nodeType":84},{},[302],{"data":303,"marks":304,"value":242,"nodeType":79},{},[],{"metadata":306,"sys":309,"fields":314},{"tags":307,"concepts":308},[],[],{"space":310,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":312,"publishedVersion":59,"revision":22,"locale":27},{"sys":311},{"type":12,"linkType":13,"id":14},{"sys":313},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":315},{"url":258,"details":316,"fileName":264,"contentType":265},{"size":260,"image":317},{"width":262,"height":263},{"sys":319,"fields":322},{"id":320,"createdAt":321},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":323,"slug":324,"articleIntro":323,"category":325},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[326],{"metadata":327,"sys":330,"fields":337},{"tags":328,"concepts":329},[],[],{"space":331,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":333,"publishedVersion":213,"revision":59,"contentType":335,"locale":27},{"sys":332},{"type":12,"linkType":13,"id":14},{"sys":334},{"id":20,"type":12,"linkType":21},{"sys":336},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":338,"metaTitle":223,"metaDescription":224,"mainTitle":339,"subtitle":243,"heroImage":354,"ctaButton":266,"ctaLink":267},[222],{"data":340,"content":341,"nodeType":71},{},[342,348],{"data":343,"content":344,"nodeType":235},{},[345],{"data":346,"marks":347,"value":234,"nodeType":79},{},[],{"data":349,"content":350,"nodeType":84},{},[351],{"data":352,"marks":353,"value":242,"nodeType":79},{},[],{"metadata":355,"sys":358,"fields":363},{"tags":356,"concepts":357},[],[],{"space":359,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":361,"publishedVersion":59,"revision":22,"locale":27},{"sys":360},{"type":12,"linkType":13,"id":14},{"sys":362},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":364},{"url":258,"details":365,"fileName":264,"contentType":265},{"size":260,"image":366},{"width":262,"height":263},{"sys":368,"fields":371},{"id":369,"createdAt":370},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":372,"slug":373,"articleIntro":372,"category":374},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[375],{"metadata":376,"sys":379,"fields":386},{"tags":377,"concepts":378},[],[],{"space":380,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":382,"publishedVersion":213,"revision":59,"contentType":384,"locale":27},{"sys":381},{"type":12,"linkType":13,"id":14},{"sys":383},{"id":20,"type":12,"linkType":21},{"sys":385},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":387,"metaTitle":223,"metaDescription":224,"mainTitle":388,"subtitle":243,"heroImage":403,"ctaButton":266,"ctaLink":267},[222],{"data":389,"content":390,"nodeType":71},{},[391,397],{"data":392,"content":393,"nodeType":235},{},[394],{"data":395,"marks":396,"value":234,"nodeType":79},{},[],{"data":398,"content":399,"nodeType":84},{},[400],{"data":401,"marks":402,"value":242,"nodeType":79},{},[],{"metadata":404,"sys":407,"fields":412},{"tags":405,"concepts":406},[],[],{"space":408,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":410,"publishedVersion":59,"revision":22,"locale":27},{"sys":409},{"type":12,"linkType":13,"id":14},{"sys":411},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":413},{"url":258,"details":414,"fileName":264,"contentType":265},{"size":260,"image":415},{"width":262,"height":263},{"sys":417,"fields":420},{"id":418,"createdAt":419},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":421,"slug":422,"articleIntro":421,"category":423},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[424],{"metadata":425,"sys":428,"fields":435},{"tags":426,"concepts":427},[],[],{"space":429,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":431,"publishedVersion":213,"revision":59,"contentType":433,"locale":27},{"sys":430},{"type":12,"linkType":13,"id":14},{"sys":432},{"id":20,"type":12,"linkType":21},{"sys":434},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":436,"metaTitle":223,"metaDescription":224,"mainTitle":437,"subtitle":243,"heroImage":452,"ctaButton":266,"ctaLink":267},[222],{"data":438,"content":439,"nodeType":71},{},[440,446],{"data":441,"content":442,"nodeType":235},{},[443],{"data":444,"marks":445,"value":234,"nodeType":79},{},[],{"data":447,"content":448,"nodeType":84},{},[449],{"data":450,"marks":451,"value":242,"nodeType":79},{},[],{"metadata":453,"sys":456,"fields":461},{"tags":454,"concepts":455},[],[],{"space":457,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":459,"publishedVersion":59,"revision":22,"locale":27},{"sys":458},{"type":12,"linkType":13,"id":14},{"sys":460},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":462},{"url":258,"details":463,"fileName":264,"contentType":265},{"size":260,"image":464},{"width":262,"height":263},{"sys":466,"fields":469},{"id":467,"createdAt":468},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":470,"slug":471,"articleIntro":470,"category":472},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[473],{"metadata":474,"sys":477,"fields":484},{"tags":475,"concepts":476},[],[],{"space":478,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":480,"publishedVersion":213,"revision":59,"contentType":482,"locale":27},{"sys":479},{"type":12,"linkType":13,"id":14},{"sys":481},{"id":20,"type":12,"linkType":21},{"sys":483},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":485,"metaTitle":223,"metaDescription":224,"mainTitle":486,"subtitle":243,"heroImage":501,"ctaButton":266,"ctaLink":267},[222],{"data":487,"content":488,"nodeType":71},{},[489,495],{"data":490,"content":491,"nodeType":235},{},[492],{"data":493,"marks":494,"value":234,"nodeType":79},{},[],{"data":496,"content":497,"nodeType":84},{},[498],{"data":499,"marks":500,"value":242,"nodeType":79},{},[],{"metadata":502,"sys":505,"fields":510},{"tags":503,"concepts":504},[],[],{"space":506,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":508,"publishedVersion":59,"revision":22,"locale":27},{"sys":507},{"type":12,"linkType":13,"id":14},{"sys":509},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":511},{"url":258,"details":512,"fileName":264,"contentType":265},{"size":260,"image":513},{"width":262,"height":263},{"sys":515,"fields":518},{"id":516,"createdAt":517},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":519,"slug":520,"articleIntro":-1,"category":521},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[522],{"metadata":523,"sys":526,"fields":533},{"tags":524,"concepts":525},[],[],{"space":527,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":529,"publishedVersion":213,"revision":59,"contentType":531,"locale":27},{"sys":528},{"type":12,"linkType":13,"id":14},{"sys":530},{"id":20,"type":12,"linkType":21},{"sys":532},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":534,"metaTitle":223,"metaDescription":224,"mainTitle":535,"subtitle":243,"heroImage":550,"ctaButton":266,"ctaLink":267},[222],{"data":536,"content":537,"nodeType":71},{},[538,544],{"data":539,"content":540,"nodeType":235},{},[541],{"data":542,"marks":543,"value":234,"nodeType":79},{},[],{"data":545,"content":546,"nodeType":84},{},[547],{"data":548,"marks":549,"value":242,"nodeType":79},{},[],{"metadata":551,"sys":554,"fields":559},{"tags":552,"concepts":553},[],[],{"space":555,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":557,"publishedVersion":59,"revision":22,"locale":27},{"sys":556},{"type":12,"linkType":13,"id":14},{"sys":558},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":560},{"url":258,"details":561,"fileName":264,"contentType":265},{"size":260,"image":562},{"width":262,"height":263},{"sys":564,"fields":567},{"id":565,"createdAt":566},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":568,"slug":569,"articleIntro":568,"category":570},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[571],{"metadata":572,"sys":575,"fields":582},{"tags":573,"concepts":574},[],[],{"space":576,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":578,"publishedVersion":213,"revision":59,"contentType":580,"locale":27},{"sys":577},{"type":12,"linkType":13,"id":14},{"sys":579},{"id":20,"type":12,"linkType":21},{"sys":581},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":583,"metaTitle":223,"metaDescription":224,"mainTitle":584,"subtitle":243,"heroImage":599,"ctaButton":266,"ctaLink":267},[222],{"data":585,"content":586,"nodeType":71},{},[587,593],{"data":588,"content":589,"nodeType":235},{},[590],{"data":591,"marks":592,"value":234,"nodeType":79},{},[],{"data":594,"content":595,"nodeType":84},{},[596],{"data":597,"marks":598,"value":242,"nodeType":79},{},[],{"metadata":600,"sys":603,"fields":608},{"tags":601,"concepts":602},[],[],{"space":604,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":606,"publishedVersion":59,"revision":22,"locale":27},{"sys":605},{"type":12,"linkType":13,"id":14},{"sys":607},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":609},{"url":258,"details":610,"fileName":264,"contentType":265},{"size":260,"image":611},{"width":262,"height":263},{"sys":613,"fields":616},{"id":614,"createdAt":615},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":617,"slug":618,"articleIntro":617,"category":619},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[620],{"metadata":621,"sys":624,"fields":631},{"tags":622,"concepts":623},[],[],{"space":625,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":627,"publishedVersion":213,"revision":59,"contentType":629,"locale":27},{"sys":626},{"type":12,"linkType":13,"id":14},{"sys":628},{"id":20,"type":12,"linkType":21},{"sys":630},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":632,"metaTitle":223,"metaDescription":224,"mainTitle":633,"subtitle":243,"heroImage":648,"ctaButton":266,"ctaLink":267},[222],{"data":634,"content":635,"nodeType":71},{},[636,642],{"data":637,"content":638,"nodeType":235},{},[639],{"data":640,"marks":641,"value":234,"nodeType":79},{},[],{"data":643,"content":644,"nodeType":84},{},[645],{"data":646,"marks":647,"value":242,"nodeType":79},{},[],{"metadata":649,"sys":652,"fields":657},{"tags":650,"concepts":651},[],[],{"space":653,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":655,"publishedVersion":59,"revision":22,"locale":27},{"sys":654},{"type":12,"linkType":13,"id":14},{"sys":656},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":658},{"url":258,"details":659,"fileName":264,"contentType":265},{"size":260,"image":660},{"width":262,"height":263},{"sys":662,"fields":665},{"id":663,"createdAt":664},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":666,"slug":667,"articleIntro":666,"category":668},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[669],{"metadata":670,"sys":673,"fields":680},{"tags":671,"concepts":672},[],[],{"space":674,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":676,"publishedVersion":213,"revision":59,"contentType":678,"locale":27},{"sys":675},{"type":12,"linkType":13,"id":14},{"sys":677},{"id":20,"type":12,"linkType":21},{"sys":679},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":681,"metaTitle":223,"metaDescription":224,"mainTitle":682,"subtitle":243,"heroImage":697,"ctaButton":266,"ctaLink":267},[222],{"data":683,"content":684,"nodeType":71},{},[685,691],{"data":686,"content":687,"nodeType":235},{},[688],{"data":689,"marks":690,"value":234,"nodeType":79},{},[],{"data":692,"content":693,"nodeType":84},{},[694],{"data":695,"marks":696,"value":242,"nodeType":79},{},[],{"metadata":698,"sys":701,"fields":706},{"tags":699,"concepts":700},[],[],{"space":702,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":704,"publishedVersion":59,"revision":22,"locale":27},{"sys":703},{"type":12,"linkType":13,"id":14},{"sys":705},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":707},{"url":258,"details":708,"fileName":264,"contentType":265},{"size":260,"image":709},{"width":262,"height":263},{"sys":711,"fields":714},{"id":712,"createdAt":713},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":715,"slug":716,"articleIntro":715,"category":717},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[718],{"metadata":719,"sys":722,"fields":729},{"tags":720,"concepts":721},[],[],{"space":723,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":725,"publishedVersion":213,"revision":59,"contentType":727,"locale":27},{"sys":724},{"type":12,"linkType":13,"id":14},{"sys":726},{"id":20,"type":12,"linkType":21},{"sys":728},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":730,"metaTitle":223,"metaDescription":224,"mainTitle":731,"subtitle":243,"heroImage":746,"ctaButton":266,"ctaLink":267},[222],{"data":732,"content":733,"nodeType":71},{},[734,740],{"data":735,"content":736,"nodeType":235},{},[737],{"data":738,"marks":739,"value":234,"nodeType":79},{},[],{"data":741,"content":742,"nodeType":84},{},[743],{"data":744,"marks":745,"value":242,"nodeType":79},{},[],{"metadata":747,"sys":750,"fields":755},{"tags":748,"concepts":749},[],[],{"space":751,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":753,"publishedVersion":59,"revision":22,"locale":27},{"sys":752},{"type":12,"linkType":13,"id":14},{"sys":754},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":756},{"url":258,"details":757,"fileName":264,"contentType":265},{"size":260,"image":758},{"width":262,"height":263},{"sys":760,"fields":763},{"id":761,"createdAt":762},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":764,"slug":765,"articleIntro":764,"category":766},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[767],{"metadata":768,"sys":771,"fields":778},{"tags":769,"concepts":770},[],[],{"space":772,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":774,"publishedVersion":213,"revision":59,"contentType":776,"locale":27},{"sys":773},{"type":12,"linkType":13,"id":14},{"sys":775},{"id":20,"type":12,"linkType":21},{"sys":777},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":779,"metaTitle":223,"metaDescription":224,"mainTitle":780,"subtitle":243,"heroImage":795,"ctaButton":266,"ctaLink":267},[222],{"data":781,"content":782,"nodeType":71},{},[783,789],{"data":784,"content":785,"nodeType":235},{},[786],{"data":787,"marks":788,"value":234,"nodeType":79},{},[],{"data":790,"content":791,"nodeType":84},{},[792],{"data":793,"marks":794,"value":242,"nodeType":79},{},[],{"metadata":796,"sys":799,"fields":804},{"tags":797,"concepts":798},[],[],{"space":800,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":802,"publishedVersion":59,"revision":22,"locale":27},{"sys":801},{"type":12,"linkType":13,"id":14},{"sys":803},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":805},{"url":258,"details":806,"fileName":264,"contentType":265},{"size":260,"image":807},{"width":262,"height":263},{"sys":809,"fields":812},{"id":810,"createdAt":811},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":813,"slug":814,"articleIntro":813,"category":815},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[816],{"metadata":817,"sys":820,"fields":827},{"tags":818,"concepts":819},[],[],{"space":821,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":823,"publishedVersion":213,"revision":59,"contentType":825,"locale":27},{"sys":822},{"type":12,"linkType":13,"id":14},{"sys":824},{"id":20,"type":12,"linkType":21},{"sys":826},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":828,"metaTitle":223,"metaDescription":224,"mainTitle":829,"subtitle":243,"heroImage":844,"ctaButton":266,"ctaLink":267},[222],{"data":830,"content":831,"nodeType":71},{},[832,838],{"data":833,"content":834,"nodeType":235},{},[835],{"data":836,"marks":837,"value":234,"nodeType":79},{},[],{"data":839,"content":840,"nodeType":84},{},[841],{"data":842,"marks":843,"value":242,"nodeType":79},{},[],{"metadata":845,"sys":848,"fields":853},{"tags":846,"concepts":847},[],[],{"space":849,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":851,"publishedVersion":59,"revision":22,"locale":27},{"sys":850},{"type":12,"linkType":13,"id":14},{"sys":852},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":854},{"url":258,"details":855,"fileName":264,"contentType":265},{"size":260,"image":856},{"width":262,"height":263},{"sys":858,"fields":861},{"id":859,"createdAt":860},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":862,"slug":863,"articleIntro":862,"category":864},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[865],{"metadata":866,"sys":869,"fields":876},{"tags":867,"concepts":868},[],[],{"space":870,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":872,"publishedVersion":213,"revision":59,"contentType":874,"locale":27},{"sys":871},{"type":12,"linkType":13,"id":14},{"sys":873},{"id":20,"type":12,"linkType":21},{"sys":875},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":877,"metaTitle":223,"metaDescription":224,"mainTitle":878,"subtitle":243,"heroImage":893,"ctaButton":266,"ctaLink":267},[222],{"data":879,"content":880,"nodeType":71},{},[881,887],{"data":882,"content":883,"nodeType":235},{},[884],{"data":885,"marks":886,"value":234,"nodeType":79},{},[],{"data":888,"content":889,"nodeType":84},{},[890],{"data":891,"marks":892,"value":242,"nodeType":79},{},[],{"metadata":894,"sys":897,"fields":902},{"tags":895,"concepts":896},[],[],{"space":898,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":900,"publishedVersion":59,"revision":22,"locale":27},{"sys":899},{"type":12,"linkType":13,"id":14},{"sys":901},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":903},{"url":258,"details":904,"fileName":264,"contentType":265},{"size":260,"image":905},{"width":262,"height":263},{"sys":907,"fields":910},{"id":908,"createdAt":909},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":911,"slug":912,"articleIntro":-1,"category":913},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[914],{"metadata":915,"sys":918,"fields":925},{"tags":916,"concepts":917},[],[],{"space":919,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":921,"publishedVersion":213,"revision":59,"contentType":923,"locale":27},{"sys":920},{"type":12,"linkType":13,"id":14},{"sys":922},{"id":20,"type":12,"linkType":21},{"sys":924},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":926,"metaTitle":223,"metaDescription":224,"mainTitle":927,"subtitle":243,"heroImage":942,"ctaButton":266,"ctaLink":267},[222],{"data":928,"content":929,"nodeType":71},{},[930,936],{"data":931,"content":932,"nodeType":235},{},[933],{"data":934,"marks":935,"value":234,"nodeType":79},{},[],{"data":937,"content":938,"nodeType":84},{},[939],{"data":940,"marks":941,"value":242,"nodeType":79},{},[],{"metadata":943,"sys":946,"fields":951},{"tags":944,"concepts":945},[],[],{"space":947,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":949,"publishedVersion":59,"revision":22,"locale":27},{"sys":948},{"type":12,"linkType":13,"id":14},{"sys":950},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":952},{"url":258,"details":953,"fileName":264,"contentType":265},{"size":260,"image":954},{"width":262,"height":263},{"sys":956,"fields":959},{"id":957,"createdAt":958},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":960,"slug":961,"articleIntro":-1,"category":962},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[963],{"metadata":964,"sys":967,"fields":974},{"tags":965,"concepts":966},[],[],{"space":968,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":970,"publishedVersion":213,"revision":59,"contentType":972,"locale":27},{"sys":969},{"type":12,"linkType":13,"id":14},{"sys":971},{"id":20,"type":12,"linkType":21},{"sys":973},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":975,"metaTitle":223,"metaDescription":224,"mainTitle":976,"subtitle":243,"heroImage":991,"ctaButton":266,"ctaLink":267},[222],{"data":977,"content":978,"nodeType":71},{},[979,985],{"data":980,"content":981,"nodeType":235},{},[982],{"data":983,"marks":984,"value":234,"nodeType":79},{},[],{"data":986,"content":987,"nodeType":84},{},[988],{"data":989,"marks":990,"value":242,"nodeType":79},{},[],{"metadata":992,"sys":995,"fields":1000},{"tags":993,"concepts":994},[],[],{"space":996,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":998,"publishedVersion":59,"revision":22,"locale":27},{"sys":997},{"type":12,"linkType":13,"id":14},{"sys":999},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1001},{"url":258,"details":1002,"fileName":264,"contentType":265},{"size":260,"image":1003},{"width":262,"height":263},{"sys":1005,"fields":1008},{"id":1006,"createdAt":1007},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":1009,"slug":1010,"articleIntro":1009,"category":1011},"473 - Comptes d'attente","compte-473-comptes-d-attente",[1012],{"metadata":1013,"sys":1016,"fields":1023},{"tags":1014,"concepts":1015},[],[],{"space":1017,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1019,"publishedVersion":213,"revision":59,"contentType":1021,"locale":27},{"sys":1018},{"type":12,"linkType":13,"id":14},{"sys":1020},{"id":20,"type":12,"linkType":21},{"sys":1022},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1024,"metaTitle":223,"metaDescription":224,"mainTitle":1025,"subtitle":243,"heroImage":1040,"ctaButton":266,"ctaLink":267},[222],{"data":1026,"content":1027,"nodeType":71},{},[1028,1034],{"data":1029,"content":1030,"nodeType":235},{},[1031],{"data":1032,"marks":1033,"value":234,"nodeType":79},{},[],{"data":1035,"content":1036,"nodeType":84},{},[1037],{"data":1038,"marks":1039,"value":242,"nodeType":79},{},[],{"metadata":1041,"sys":1044,"fields":1049},{"tags":1042,"concepts":1043},[],[],{"space":1045,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1047,"publishedVersion":59,"revision":22,"locale":27},{"sys":1046},{"type":12,"linkType":13,"id":14},{"sys":1048},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1050},{"url":258,"details":1051,"fileName":264,"contentType":265},{"size":260,"image":1052},{"width":262,"height":263},{"sys":1054,"fields":1057},{"id":1055,"createdAt":1056},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":1058,"slug":1059,"articleIntro":1058,"category":1060},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[1061],{"metadata":1062,"sys":1065,"fields":1072},{"tags":1063,"concepts":1064},[],[],{"space":1066,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1068,"publishedVersion":213,"revision":59,"contentType":1070,"locale":27},{"sys":1067},{"type":12,"linkType":13,"id":14},{"sys":1069},{"id":20,"type":12,"linkType":21},{"sys":1071},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1073,"metaTitle":223,"metaDescription":224,"mainTitle":1074,"subtitle":243,"heroImage":1089,"ctaButton":266,"ctaLink":267},[222],{"data":1075,"content":1076,"nodeType":71},{},[1077,1083],{"data":1078,"content":1079,"nodeType":235},{},[1080],{"data":1081,"marks":1082,"value":234,"nodeType":79},{},[],{"data":1084,"content":1085,"nodeType":84},{},[1086],{"data":1087,"marks":1088,"value":242,"nodeType":79},{},[],{"metadata":1090,"sys":1093,"fields":1098},{"tags":1091,"concepts":1092},[],[],{"space":1094,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1096,"publishedVersion":59,"revision":22,"locale":27},{"sys":1095},{"type":12,"linkType":13,"id":14},{"sys":1097},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1099},{"url":258,"details":1100,"fileName":264,"contentType":265},{"size":260,"image":1101},{"width":262,"height":263},{"sys":1103,"fields":1106},{"id":1104,"createdAt":1105},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":1107,"slug":1108,"articleIntro":1107,"category":1109},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[1110],{"metadata":1111,"sys":1114,"fields":1121},{"tags":1112,"concepts":1113},[],[],{"space":1115,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1117,"publishedVersion":213,"revision":59,"contentType":1119,"locale":27},{"sys":1116},{"type":12,"linkType":13,"id":14},{"sys":1118},{"id":20,"type":12,"linkType":21},{"sys":1120},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1122,"metaTitle":223,"metaDescription":224,"mainTitle":1123,"subtitle":243,"heroImage":1138,"ctaButton":266,"ctaLink":267},[222],{"data":1124,"content":1125,"nodeType":71},{},[1126,1132],{"data":1127,"content":1128,"nodeType":235},{},[1129],{"data":1130,"marks":1131,"value":234,"nodeType":79},{},[],{"data":1133,"content":1134,"nodeType":84},{},[1135],{"data":1136,"marks":1137,"value":242,"nodeType":79},{},[],{"metadata":1139,"sys":1142,"fields":1147},{"tags":1140,"concepts":1141},[],[],{"space":1143,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1145,"publishedVersion":59,"revision":22,"locale":27},{"sys":1144},{"type":12,"linkType":13,"id":14},{"sys":1146},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1148},{"url":258,"details":1149,"fileName":264,"contentType":265},{"size":260,"image":1150},{"width":262,"height":263},{"sys":1152,"fields":1155},{"id":1153,"createdAt":1154},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":1156,"slug":1157,"articleIntro":1156,"category":1158},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[1159],{"metadata":1160,"sys":1163,"fields":1170},{"tags":1161,"concepts":1162},[],[],{"space":1164,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1166,"publishedVersion":213,"revision":59,"contentType":1168,"locale":27},{"sys":1165},{"type":12,"linkType":13,"id":14},{"sys":1167},{"id":20,"type":12,"linkType":21},{"sys":1169},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1171,"metaTitle":223,"metaDescription":224,"mainTitle":1172,"subtitle":243,"heroImage":1187,"ctaButton":266,"ctaLink":267},[222],{"data":1173,"content":1174,"nodeType":71},{},[1175,1181],{"data":1176,"content":1177,"nodeType":235},{},[1178],{"data":1179,"marks":1180,"value":234,"nodeType":79},{},[],{"data":1182,"content":1183,"nodeType":84},{},[1184],{"data":1185,"marks":1186,"value":242,"nodeType":79},{},[],{"metadata":1188,"sys":1191,"fields":1196},{"tags":1189,"concepts":1190},[],[],{"space":1192,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1194,"publishedVersion":59,"revision":22,"locale":27},{"sys":1193},{"type":12,"linkType":13,"id":14},{"sys":1195},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1197},{"url":258,"details":1198,"fileName":264,"contentType":265},{"size":260,"image":1199},{"width":262,"height":263},{"sys":1201,"fields":1204},{"id":1202,"createdAt":1203},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":1205,"slug":1206,"articleIntro":1205,"category":1207},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[1208],{"metadata":1209,"sys":1212,"fields":1219},{"tags":1210,"concepts":1211},[],[],{"space":1213,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1215,"publishedVersion":213,"revision":59,"contentType":1217,"locale":27},{"sys":1214},{"type":12,"linkType":13,"id":14},{"sys":1216},{"id":20,"type":12,"linkType":21},{"sys":1218},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1220,"metaTitle":223,"metaDescription":224,"mainTitle":1221,"subtitle":243,"heroImage":1236,"ctaButton":266,"ctaLink":267},[222],{"data":1222,"content":1223,"nodeType":71},{},[1224,1230],{"data":1225,"content":1226,"nodeType":235},{},[1227],{"data":1228,"marks":1229,"value":234,"nodeType":79},{},[],{"data":1231,"content":1232,"nodeType":84},{},[1233],{"data":1234,"marks":1235,"value":242,"nodeType":79},{},[],{"metadata":1237,"sys":1240,"fields":1245},{"tags":1238,"concepts":1239},[],[],{"space":1241,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1243,"publishedVersion":59,"revision":22,"locale":27},{"sys":1242},{"type":12,"linkType":13,"id":14},{"sys":1244},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1246},{"url":258,"details":1247,"fileName":264,"contentType":265},{"size":260,"image":1248},{"width":262,"height":263},{"sys":1250,"fields":1253},{"id":1251,"createdAt":1252},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":1254,"slug":1255,"articleIntro":1254,"category":1256},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[1257],{"metadata":1258,"sys":1261,"fields":1268},{"tags":1259,"concepts":1260},[],[],{"space":1262,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1264,"publishedVersion":213,"revision":59,"contentType":1266,"locale":27},{"sys":1263},{"type":12,"linkType":13,"id":14},{"sys":1265},{"id":20,"type":12,"linkType":21},{"sys":1267},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1269,"metaTitle":223,"metaDescription":224,"mainTitle":1270,"subtitle":243,"heroImage":1285,"ctaButton":266,"ctaLink":267},[222],{"data":1271,"content":1272,"nodeType":71},{},[1273,1279],{"data":1274,"content":1275,"nodeType":235},{},[1276],{"data":1277,"marks":1278,"value":234,"nodeType":79},{},[],{"data":1280,"content":1281,"nodeType":84},{},[1282],{"data":1283,"marks":1284,"value":242,"nodeType":79},{},[],{"metadata":1286,"sys":1289,"fields":1294},{"tags":1287,"concepts":1288},[],[],{"space":1290,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1292,"publishedVersion":59,"revision":22,"locale":27},{"sys":1291},{"type":12,"linkType":13,"id":14},{"sys":1293},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1295},{"url":258,"details":1296,"fileName":264,"contentType":265},{"size":260,"image":1297},{"width":262,"height":263},{"sys":1299,"fields":1302},{"id":1300,"createdAt":1301},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":1303,"slug":1304,"articleIntro":-1,"category":1305},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[1306],{"metadata":1307,"sys":1310,"fields":1317},{"tags":1308,"concepts":1309},[],[],{"space":1311,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1313,"publishedVersion":213,"revision":59,"contentType":1315,"locale":27},{"sys":1312},{"type":12,"linkType":13,"id":14},{"sys":1314},{"id":20,"type":12,"linkType":21},{"sys":1316},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1318,"metaTitle":223,"metaDescription":224,"mainTitle":1319,"subtitle":243,"heroImage":1334,"ctaButton":266,"ctaLink":267},[222],{"data":1320,"content":1321,"nodeType":71},{},[1322,1328],{"data":1323,"content":1324,"nodeType":235},{},[1325],{"data":1326,"marks":1327,"value":234,"nodeType":79},{},[],{"data":1329,"content":1330,"nodeType":84},{},[1331],{"data":1332,"marks":1333,"value":242,"nodeType":79},{},[],{"metadata":1335,"sys":1338,"fields":1343},{"tags":1336,"concepts":1337},[],[],{"space":1339,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1341,"publishedVersion":59,"revision":22,"locale":27},{"sys":1340},{"type":12,"linkType":13,"id":14},{"sys":1342},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1344},{"url":258,"details":1345,"fileName":264,"contentType":265},{"size":260,"image":1346},{"width":262,"height":263},{"sys":1348,"fields":1351},{"id":1349,"createdAt":1350},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":1352,"slug":1353,"articleIntro":-1,"category":1354},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[1355],{"metadata":1356,"sys":1359,"fields":1366},{"tags":1357,"concepts":1358},[],[],{"space":1360,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1362,"publishedVersion":213,"revision":59,"contentType":1364,"locale":27},{"sys":1361},{"type":12,"linkType":13,"id":14},{"sys":1363},{"id":20,"type":12,"linkType":21},{"sys":1365},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1367,"metaTitle":223,"metaDescription":224,"mainTitle":1368,"subtitle":243,"heroImage":1383,"ctaButton":266,"ctaLink":267},[222],{"data":1369,"content":1370,"nodeType":71},{},[1371,1377],{"data":1372,"content":1373,"nodeType":235},{},[1374],{"data":1375,"marks":1376,"value":234,"nodeType":79},{},[],{"data":1378,"content":1379,"nodeType":84},{},[1380],{"data":1381,"marks":1382,"value":242,"nodeType":79},{},[],{"metadata":1384,"sys":1387,"fields":1392},{"tags":1385,"concepts":1386},[],[],{"space":1388,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1390,"publishedVersion":59,"revision":22,"locale":27},{"sys":1389},{"type":12,"linkType":13,"id":14},{"sys":1391},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1393},{"url":258,"details":1394,"fileName":264,"contentType":265},{"size":260,"image":1395},{"width":262,"height":263},{"sys":1397,"fields":1400},{"id":1398,"createdAt":1399},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":1401,"slug":1402,"articleIntro":-1,"category":1403},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[1404],{"metadata":1405,"sys":1408,"fields":1415},{"tags":1406,"concepts":1407},[],[],{"space":1409,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1411,"publishedVersion":213,"revision":59,"contentType":1413,"locale":27},{"sys":1410},{"type":12,"linkType":13,"id":14},{"sys":1412},{"id":20,"type":12,"linkType":21},{"sys":1414},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1416,"metaTitle":223,"metaDescription":224,"mainTitle":1417,"subtitle":243,"heroImage":1432,"ctaButton":266,"ctaLink":267},[222],{"data":1418,"content":1419,"nodeType":71},{},[1420,1426],{"data":1421,"content":1422,"nodeType":235},{},[1423],{"data":1424,"marks":1425,"value":234,"nodeType":79},{},[],{"data":1427,"content":1428,"nodeType":84},{},[1429],{"data":1430,"marks":1431,"value":242,"nodeType":79},{},[],{"metadata":1433,"sys":1436,"fields":1441},{"tags":1434,"concepts":1435},[],[],{"space":1437,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1439,"publishedVersion":59,"revision":22,"locale":27},{"sys":1438},{"type":12,"linkType":13,"id":14},{"sys":1440},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1442},{"url":258,"details":1443,"fileName":264,"contentType":265},{"size":260,"image":1444},{"width":262,"height":263},{"sys":1446,"fields":1449},{"id":1447,"createdAt":1448},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":1450,"slug":1451,"articleIntro":1450,"category":1452},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[1453],{"metadata":1454,"sys":1457,"fields":1464},{"tags":1455,"concepts":1456},[],[],{"space":1458,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1460,"publishedVersion":213,"revision":59,"contentType":1462,"locale":27},{"sys":1459},{"type":12,"linkType":13,"id":14},{"sys":1461},{"id":20,"type":12,"linkType":21},{"sys":1463},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1465,"metaTitle":223,"metaDescription":224,"mainTitle":1466,"subtitle":243,"heroImage":1481,"ctaButton":266,"ctaLink":267},[222],{"data":1467,"content":1468,"nodeType":71},{},[1469,1475],{"data":1470,"content":1471,"nodeType":235},{},[1472],{"data":1473,"marks":1474,"value":234,"nodeType":79},{},[],{"data":1476,"content":1477,"nodeType":84},{},[1478],{"data":1479,"marks":1480,"value":242,"nodeType":79},{},[],{"metadata":1482,"sys":1485,"fields":1490},{"tags":1483,"concepts":1484},[],[],{"space":1486,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1488,"publishedVersion":59,"revision":22,"locale":27},{"sys":1487},{"type":12,"linkType":13,"id":14},{"sys":1489},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1491},{"url":258,"details":1492,"fileName":264,"contentType":265},{"size":260,"image":1493},{"width":262,"height":263},{"sys":1495,"fields":1498},{"id":1496,"createdAt":1497},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":1499,"slug":1500,"articleIntro":1499,"category":1501},"Compte 451 - Groupe","compte-451-groupe",[1502],{"metadata":1503,"sys":1506,"fields":1513},{"tags":1504,"concepts":1505},[],[],{"space":1507,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1509,"publishedVersion":213,"revision":59,"contentType":1511,"locale":27},{"sys":1508},{"type":12,"linkType":13,"id":14},{"sys":1510},{"id":20,"type":12,"linkType":21},{"sys":1512},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1514,"metaTitle":223,"metaDescription":224,"mainTitle":1515,"subtitle":243,"heroImage":1530,"ctaButton":266,"ctaLink":267},[222],{"data":1516,"content":1517,"nodeType":71},{},[1518,1524],{"data":1519,"content":1520,"nodeType":235},{},[1521],{"data":1522,"marks":1523,"value":234,"nodeType":79},{},[],{"data":1525,"content":1526,"nodeType":84},{},[1527],{"data":1528,"marks":1529,"value":242,"nodeType":79},{},[],{"metadata":1531,"sys":1534,"fields":1539},{"tags":1532,"concepts":1533},[],[],{"space":1535,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1537,"publishedVersion":59,"revision":22,"locale":27},{"sys":1536},{"type":12,"linkType":13,"id":14},{"sys":1538},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1540},{"url":258,"details":1541,"fileName":264,"contentType":265},{"size":260,"image":1542},{"width":262,"height":263},{"sys":1544,"fields":1547},{"id":1545,"createdAt":1546},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":1548,"slug":1549,"articleIntro":1548,"category":1550},"668 - Autres charges financières","compte-668-autres-charges-financieres",[1551],{"metadata":1552,"sys":1555,"fields":1562},{"tags":1553,"concepts":1554},[],[],{"space":1556,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1558,"publishedVersion":213,"revision":59,"contentType":1560,"locale":27},{"sys":1557},{"type":12,"linkType":13,"id":14},{"sys":1559},{"id":20,"type":12,"linkType":21},{"sys":1561},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1563,"metaTitle":223,"metaDescription":224,"mainTitle":1564,"subtitle":243,"heroImage":1579,"ctaButton":266,"ctaLink":267},[222],{"data":1565,"content":1566,"nodeType":71},{},[1567,1573],{"data":1568,"content":1569,"nodeType":235},{},[1570],{"data":1571,"marks":1572,"value":234,"nodeType":79},{},[],{"data":1574,"content":1575,"nodeType":84},{},[1576],{"data":1577,"marks":1578,"value":242,"nodeType":79},{},[],{"metadata":1580,"sys":1583,"fields":1588},{"tags":1581,"concepts":1582},[],[],{"space":1584,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1586,"publishedVersion":59,"revision":22,"locale":27},{"sys":1585},{"type":12,"linkType":13,"id":14},{"sys":1587},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1589},{"url":258,"details":1590,"fileName":264,"contentType":265},{"size":260,"image":1591},{"width":262,"height":263},{"sys":1593,"fields":1596},{"id":1594,"createdAt":1595},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":1597,"slug":1598,"articleIntro":1597,"category":1599},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[1600],{"metadata":1601,"sys":1604,"fields":1611},{"tags":1602,"concepts":1603},[],[],{"space":1605,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1607,"publishedVersion":213,"revision":59,"contentType":1609,"locale":27},{"sys":1606},{"type":12,"linkType":13,"id":14},{"sys":1608},{"id":20,"type":12,"linkType":21},{"sys":1610},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1612,"metaTitle":223,"metaDescription":224,"mainTitle":1613,"subtitle":243,"heroImage":1628,"ctaButton":266,"ctaLink":267},[222],{"data":1614,"content":1615,"nodeType":71},{},[1616,1622],{"data":1617,"content":1618,"nodeType":235},{},[1619],{"data":1620,"marks":1621,"value":234,"nodeType":79},{},[],{"data":1623,"content":1624,"nodeType":84},{},[1625],{"data":1626,"marks":1627,"value":242,"nodeType":79},{},[],{"metadata":1629,"sys":1632,"fields":1637},{"tags":1630,"concepts":1631},[],[],{"space":1633,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1635,"publishedVersion":59,"revision":22,"locale":27},{"sys":1634},{"type":12,"linkType":13,"id":14},{"sys":1636},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1638},{"url":258,"details":1639,"fileName":264,"contentType":265},{"size":260,"image":1640},{"width":262,"height":263},{"sys":1642,"fields":1645},{"id":1643,"createdAt":1644},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":1646,"slug":1647,"articleIntro":1646,"category":1648},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[1649],{"metadata":1650,"sys":1653,"fields":1660},{"tags":1651,"concepts":1652},[],[],{"space":1654,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1656,"publishedVersion":213,"revision":59,"contentType":1658,"locale":27},{"sys":1655},{"type":12,"linkType":13,"id":14},{"sys":1657},{"id":20,"type":12,"linkType":21},{"sys":1659},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1661,"metaTitle":223,"metaDescription":224,"mainTitle":1662,"subtitle":243,"heroImage":1677,"ctaButton":266,"ctaLink":267},[222],{"data":1663,"content":1664,"nodeType":71},{},[1665,1671],{"data":1666,"content":1667,"nodeType":235},{},[1668],{"data":1669,"marks":1670,"value":234,"nodeType":79},{},[],{"data":1672,"content":1673,"nodeType":84},{},[1674],{"data":1675,"marks":1676,"value":242,"nodeType":79},{},[],{"metadata":1678,"sys":1681,"fields":1686},{"tags":1679,"concepts":1680},[],[],{"space":1682,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1684,"publishedVersion":59,"revision":22,"locale":27},{"sys":1683},{"type":12,"linkType":13,"id":14},{"sys":1685},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1687},{"url":258,"details":1688,"fileName":264,"contentType":265},{"size":260,"image":1689},{"width":262,"height":263},{"sys":1691,"fields":1694},{"id":1692,"createdAt":1693},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":1695,"slug":1696,"articleIntro":1695,"category":1697},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[1698],{"metadata":1699,"sys":1702,"fields":1709},{"tags":1700,"concepts":1701},[],[],{"space":1703,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1705,"publishedVersion":213,"revision":59,"contentType":1707,"locale":27},{"sys":1704},{"type":12,"linkType":13,"id":14},{"sys":1706},{"id":20,"type":12,"linkType":21},{"sys":1708},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1710,"metaTitle":223,"metaDescription":224,"mainTitle":1711,"subtitle":243,"heroImage":1726,"ctaButton":266,"ctaLink":267},[222],{"data":1712,"content":1713,"nodeType":71},{},[1714,1720],{"data":1715,"content":1716,"nodeType":235},{},[1717],{"data":1718,"marks":1719,"value":234,"nodeType":79},{},[],{"data":1721,"content":1722,"nodeType":84},{},[1723],{"data":1724,"marks":1725,"value":242,"nodeType":79},{},[],{"metadata":1727,"sys":1730,"fields":1735},{"tags":1728,"concepts":1729},[],[],{"space":1731,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1733,"publishedVersion":59,"revision":22,"locale":27},{"sys":1732},{"type":12,"linkType":13,"id":14},{"sys":1734},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1736},{"url":258,"details":1737,"fileName":264,"contentType":265},{"size":260,"image":1738},{"width":262,"height":263},{"sys":1740,"fields":1743},{"id":1741,"createdAt":1742},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":1744,"slug":1745,"articleIntro":-1,"category":1746},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[1747],{"metadata":1748,"sys":1751,"fields":1758},{"tags":1749,"concepts":1750},[],[],{"space":1752,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1754,"publishedVersion":213,"revision":59,"contentType":1756,"locale":27},{"sys":1753},{"type":12,"linkType":13,"id":14},{"sys":1755},{"id":20,"type":12,"linkType":21},{"sys":1757},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1759,"metaTitle":223,"metaDescription":224,"mainTitle":1760,"subtitle":243,"heroImage":1775,"ctaButton":266,"ctaLink":267},[222],{"data":1761,"content":1762,"nodeType":71},{},[1763,1769],{"data":1764,"content":1765,"nodeType":235},{},[1766],{"data":1767,"marks":1768,"value":234,"nodeType":79},{},[],{"data":1770,"content":1771,"nodeType":84},{},[1772],{"data":1773,"marks":1774,"value":242,"nodeType":79},{},[],{"metadata":1776,"sys":1779,"fields":1784},{"tags":1777,"concepts":1778},[],[],{"space":1780,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1782,"publishedVersion":59,"revision":22,"locale":27},{"sys":1781},{"type":12,"linkType":13,"id":14},{"sys":1783},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1785},{"url":258,"details":1786,"fileName":264,"contentType":265},{"size":260,"image":1787},{"width":262,"height":263},{"sys":1789,"fields":1792},{"id":1790,"createdAt":1791},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":1793,"slug":1794,"articleIntro":1793,"category":1795},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[1796],{"metadata":1797,"sys":1800,"fields":1807},{"tags":1798,"concepts":1799},[],[],{"space":1801,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1803,"publishedVersion":213,"revision":59,"contentType":1805,"locale":27},{"sys":1802},{"type":12,"linkType":13,"id":14},{"sys":1804},{"id":20,"type":12,"linkType":21},{"sys":1806},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1808,"metaTitle":223,"metaDescription":224,"mainTitle":1809,"subtitle":243,"heroImage":1824,"ctaButton":266,"ctaLink":267},[222],{"data":1810,"content":1811,"nodeType":71},{},[1812,1818],{"data":1813,"content":1814,"nodeType":235},{},[1815],{"data":1816,"marks":1817,"value":234,"nodeType":79},{},[],{"data":1819,"content":1820,"nodeType":84},{},[1821],{"data":1822,"marks":1823,"value":242,"nodeType":79},{},[],{"metadata":1825,"sys":1828,"fields":1833},{"tags":1826,"concepts":1827},[],[],{"space":1829,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1831,"publishedVersion":59,"revision":22,"locale":27},{"sys":1830},{"type":12,"linkType":13,"id":14},{"sys":1832},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1834},{"url":258,"details":1835,"fileName":264,"contentType":265},{"size":260,"image":1836},{"width":262,"height":263},{"sys":1838,"fields":1841},{"id":1839,"createdAt":1840},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":1842,"slug":1843,"articleIntro":1844,"category":1845},"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.",[1846],{"metadata":1847,"sys":1850,"fields":1857},{"tags":1848,"concepts":1849},[],[],{"space":1851,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1853,"publishedVersion":213,"revision":59,"contentType":1855,"locale":27},{"sys":1852},{"type":12,"linkType":13,"id":14},{"sys":1854},{"id":20,"type":12,"linkType":21},{"sys":1856},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1858,"metaTitle":223,"metaDescription":224,"mainTitle":1859,"subtitle":243,"heroImage":1874,"ctaButton":266,"ctaLink":267},[222],{"data":1860,"content":1861,"nodeType":71},{},[1862,1868],{"data":1863,"content":1864,"nodeType":235},{},[1865],{"data":1866,"marks":1867,"value":234,"nodeType":79},{},[],{"data":1869,"content":1870,"nodeType":84},{},[1871],{"data":1872,"marks":1873,"value":242,"nodeType":79},{},[],{"metadata":1875,"sys":1878,"fields":1883},{"tags":1876,"concepts":1877},[],[],{"space":1879,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1881,"publishedVersion":59,"revision":22,"locale":27},{"sys":1880},{"type":12,"linkType":13,"id":14},{"sys":1882},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1884},{"url":258,"details":1885,"fileName":264,"contentType":265},{"size":260,"image":1886},{"width":262,"height":263},{"sys":1888,"fields":1891},{"id":1889,"createdAt":1890},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":1892,"slug":1893,"articleIntro":1892,"category":1894},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[1895],{"metadata":1896,"sys":1899,"fields":1906},{"tags":1897,"concepts":1898},[],[],{"space":1900,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1902,"publishedVersion":213,"revision":59,"contentType":1904,"locale":27},{"sys":1901},{"type":12,"linkType":13,"id":14},{"sys":1903},{"id":20,"type":12,"linkType":21},{"sys":1905},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1907,"metaTitle":223,"metaDescription":224,"mainTitle":1908,"subtitle":243,"heroImage":1923,"ctaButton":266,"ctaLink":267},[222],{"data":1909,"content":1910,"nodeType":71},{},[1911,1917],{"data":1912,"content":1913,"nodeType":235},{},[1914],{"data":1915,"marks":1916,"value":234,"nodeType":79},{},[],{"data":1918,"content":1919,"nodeType":84},{},[1920],{"data":1921,"marks":1922,"value":242,"nodeType":79},{},[],{"metadata":1924,"sys":1927,"fields":1932},{"tags":1925,"concepts":1926},[],[],{"space":1928,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1930,"publishedVersion":59,"revision":22,"locale":27},{"sys":1929},{"type":12,"linkType":13,"id":14},{"sys":1931},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1933},{"url":258,"details":1934,"fileName":264,"contentType":265},{"size":260,"image":1935},{"width":262,"height":263},{"sys":1937,"fields":1940},{"id":1938,"createdAt":1939},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":1941,"slug":1942,"articleIntro":1941,"category":1943},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[1944],{"metadata":1945,"sys":1948,"fields":1955},{"tags":1946,"concepts":1947},[],[],{"space":1949,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":1951,"publishedVersion":213,"revision":59,"contentType":1953,"locale":27},{"sys":1950},{"type":12,"linkType":13,"id":14},{"sys":1952},{"id":20,"type":12,"linkType":21},{"sys":1954},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":1956,"metaTitle":223,"metaDescription":224,"mainTitle":1957,"subtitle":243,"heroImage":1972,"ctaButton":266,"ctaLink":267},[222],{"data":1958,"content":1959,"nodeType":71},{},[1960,1966],{"data":1961,"content":1962,"nodeType":235},{},[1963],{"data":1964,"marks":1965,"value":234,"nodeType":79},{},[],{"data":1967,"content":1968,"nodeType":84},{},[1969],{"data":1970,"marks":1971,"value":242,"nodeType":79},{},[],{"metadata":1973,"sys":1976,"fields":1981},{"tags":1974,"concepts":1975},[],[],{"space":1977,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":1979,"publishedVersion":59,"revision":22,"locale":27},{"sys":1978},{"type":12,"linkType":13,"id":14},{"sys":1980},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":1982},{"url":258,"details":1983,"fileName":264,"contentType":265},{"size":260,"image":1984},{"width":262,"height":263},{"sys":1986,"fields":1989},{"id":1987,"createdAt":1988},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":1990,"slug":1991,"articleIntro":-1,"category":1992},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[1993],{"metadata":1994,"sys":1997,"fields":2004},{"tags":1995,"concepts":1996},[],[],{"space":1998,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2000,"publishedVersion":213,"revision":59,"contentType":2002,"locale":27},{"sys":1999},{"type":12,"linkType":13,"id":14},{"sys":2001},{"id":20,"type":12,"linkType":21},{"sys":2003},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2005,"metaTitle":223,"metaDescription":224,"mainTitle":2006,"subtitle":243,"heroImage":2021,"ctaButton":266,"ctaLink":267},[222],{"data":2007,"content":2008,"nodeType":71},{},[2009,2015],{"data":2010,"content":2011,"nodeType":235},{},[2012],{"data":2013,"marks":2014,"value":234,"nodeType":79},{},[],{"data":2016,"content":2017,"nodeType":84},{},[2018],{"data":2019,"marks":2020,"value":242,"nodeType":79},{},[],{"metadata":2022,"sys":2025,"fields":2030},{"tags":2023,"concepts":2024},[],[],{"space":2026,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2028,"publishedVersion":59,"revision":22,"locale":27},{"sys":2027},{"type":12,"linkType":13,"id":14},{"sys":2029},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2031},{"url":258,"details":2032,"fileName":264,"contentType":265},{"size":260,"image":2033},{"width":262,"height":263},{"sys":2035,"fields":2038},{"id":2036,"createdAt":2037},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":2039,"slug":2040,"articleIntro":2039,"category":2041},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[2042],{"metadata":2043,"sys":2046,"fields":2053},{"tags":2044,"concepts":2045},[],[],{"space":2047,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2049,"publishedVersion":213,"revision":59,"contentType":2051,"locale":27},{"sys":2048},{"type":12,"linkType":13,"id":14},{"sys":2050},{"id":20,"type":12,"linkType":21},{"sys":2052},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2054,"metaTitle":223,"metaDescription":224,"mainTitle":2055,"subtitle":243,"heroImage":2070,"ctaButton":266,"ctaLink":267},[222],{"data":2056,"content":2057,"nodeType":71},{},[2058,2064],{"data":2059,"content":2060,"nodeType":235},{},[2061],{"data":2062,"marks":2063,"value":234,"nodeType":79},{},[],{"data":2065,"content":2066,"nodeType":84},{},[2067],{"data":2068,"marks":2069,"value":242,"nodeType":79},{},[],{"metadata":2071,"sys":2074,"fields":2079},{"tags":2072,"concepts":2073},[],[],{"space":2075,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2077,"publishedVersion":59,"revision":22,"locale":27},{"sys":2076},{"type":12,"linkType":13,"id":14},{"sys":2078},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2080},{"url":258,"details":2081,"fileName":264,"contentType":265},{"size":260,"image":2082},{"width":262,"height":263},{"sys":2084,"fields":2087},{"id":2085,"createdAt":2086},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":2088,"slug":2089,"articleIntro":2090,"category":2091},"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",[2092],{"metadata":2093,"sys":2096,"fields":2103},{"tags":2094,"concepts":2095},[],[],{"space":2097,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2099,"publishedVersion":213,"revision":59,"contentType":2101,"locale":27},{"sys":2098},{"type":12,"linkType":13,"id":14},{"sys":2100},{"id":20,"type":12,"linkType":21},{"sys":2102},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2104,"metaTitle":223,"metaDescription":224,"mainTitle":2105,"subtitle":243,"heroImage":2120,"ctaButton":266,"ctaLink":267},[222],{"data":2106,"content":2107,"nodeType":71},{},[2108,2114],{"data":2109,"content":2110,"nodeType":235},{},[2111],{"data":2112,"marks":2113,"value":234,"nodeType":79},{},[],{"data":2115,"content":2116,"nodeType":84},{},[2117],{"data":2118,"marks":2119,"value":242,"nodeType":79},{},[],{"metadata":2121,"sys":2124,"fields":2129},{"tags":2122,"concepts":2123},[],[],{"space":2125,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2127,"publishedVersion":59,"revision":22,"locale":27},{"sys":2126},{"type":12,"linkType":13,"id":14},{"sys":2128},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2130},{"url":258,"details":2131,"fileName":264,"contentType":265},{"size":260,"image":2132},{"width":262,"height":263},{"sys":2134,"fields":2137},{"id":2135,"createdAt":2136},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":2138,"slug":2139,"articleIntro":2138,"category":2140},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[2141],{"metadata":2142,"sys":2145,"fields":2152},{"tags":2143,"concepts":2144},[],[],{"space":2146,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2148,"publishedVersion":213,"revision":59,"contentType":2150,"locale":27},{"sys":2147},{"type":12,"linkType":13,"id":14},{"sys":2149},{"id":20,"type":12,"linkType":21},{"sys":2151},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2153,"metaTitle":223,"metaDescription":224,"mainTitle":2154,"subtitle":243,"heroImage":2169,"ctaButton":266,"ctaLink":267},[222],{"data":2155,"content":2156,"nodeType":71},{},[2157,2163],{"data":2158,"content":2159,"nodeType":235},{},[2160],{"data":2161,"marks":2162,"value":234,"nodeType":79},{},[],{"data":2164,"content":2165,"nodeType":84},{},[2166],{"data":2167,"marks":2168,"value":242,"nodeType":79},{},[],{"metadata":2170,"sys":2173,"fields":2178},{"tags":2171,"concepts":2172},[],[],{"space":2174,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2176,"publishedVersion":59,"revision":22,"locale":27},{"sys":2175},{"type":12,"linkType":13,"id":14},{"sys":2177},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2179},{"url":258,"details":2180,"fileName":264,"contentType":265},{"size":260,"image":2181},{"width":262,"height":263},{"sys":2183,"fields":2186},{"id":2184,"createdAt":2185},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":2187,"slug":2188,"articleIntro":2187,"category":2189},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[2190],{"metadata":2191,"sys":2194,"fields":2201},{"tags":2192,"concepts":2193},[],[],{"space":2195,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2197,"publishedVersion":213,"revision":59,"contentType":2199,"locale":27},{"sys":2196},{"type":12,"linkType":13,"id":14},{"sys":2198},{"id":20,"type":12,"linkType":21},{"sys":2200},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2202,"metaTitle":223,"metaDescription":224,"mainTitle":2203,"subtitle":243,"heroImage":2218,"ctaButton":266,"ctaLink":267},[222],{"data":2204,"content":2205,"nodeType":71},{},[2206,2212],{"data":2207,"content":2208,"nodeType":235},{},[2209],{"data":2210,"marks":2211,"value":234,"nodeType":79},{},[],{"data":2213,"content":2214,"nodeType":84},{},[2215],{"data":2216,"marks":2217,"value":242,"nodeType":79},{},[],{"metadata":2219,"sys":2222,"fields":2227},{"tags":2220,"concepts":2221},[],[],{"space":2223,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2225,"publishedVersion":59,"revision":22,"locale":27},{"sys":2224},{"type":12,"linkType":13,"id":14},{"sys":2226},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2228},{"url":258,"details":2229,"fileName":264,"contentType":265},{"size":260,"image":2230},{"width":262,"height":263},{"sys":2232,"fields":2235},{"id":2233,"createdAt":2234},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":2236,"slug":2237,"articleIntro":-1,"category":2238},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[2239],{"metadata":2240,"sys":2243,"fields":2250},{"tags":2241,"concepts":2242},[],[],{"space":2244,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2246,"publishedVersion":213,"revision":59,"contentType":2248,"locale":27},{"sys":2245},{"type":12,"linkType":13,"id":14},{"sys":2247},{"id":20,"type":12,"linkType":21},{"sys":2249},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2251,"metaTitle":223,"metaDescription":224,"mainTitle":2252,"subtitle":243,"heroImage":2267,"ctaButton":266,"ctaLink":267},[222],{"data":2253,"content":2254,"nodeType":71},{},[2255,2261],{"data":2256,"content":2257,"nodeType":235},{},[2258],{"data":2259,"marks":2260,"value":234,"nodeType":79},{},[],{"data":2262,"content":2263,"nodeType":84},{},[2264],{"data":2265,"marks":2266,"value":242,"nodeType":79},{},[],{"metadata":2268,"sys":2271,"fields":2276},{"tags":2269,"concepts":2270},[],[],{"space":2272,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2274,"publishedVersion":59,"revision":22,"locale":27},{"sys":2273},{"type":12,"linkType":13,"id":14},{"sys":2275},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2277},{"url":258,"details":2278,"fileName":264,"contentType":265},{"size":260,"image":2279},{"width":262,"height":263},{"sys":2281,"fields":2284},{"id":2282,"createdAt":2283},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":2285,"slug":2286,"articleIntro":2285,"category":2287},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[2288],{"metadata":2289,"sys":2292,"fields":2299},{"tags":2290,"concepts":2291},[],[],{"space":2293,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2295,"publishedVersion":213,"revision":59,"contentType":2297,"locale":27},{"sys":2294},{"type":12,"linkType":13,"id":14},{"sys":2296},{"id":20,"type":12,"linkType":21},{"sys":2298},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2300,"metaTitle":223,"metaDescription":224,"mainTitle":2301,"subtitle":243,"heroImage":2316,"ctaButton":266,"ctaLink":267},[222],{"data":2302,"content":2303,"nodeType":71},{},[2304,2310],{"data":2305,"content":2306,"nodeType":235},{},[2307],{"data":2308,"marks":2309,"value":234,"nodeType":79},{},[],{"data":2311,"content":2312,"nodeType":84},{},[2313],{"data":2314,"marks":2315,"value":242,"nodeType":79},{},[],{"metadata":2317,"sys":2320,"fields":2325},{"tags":2318,"concepts":2319},[],[],{"space":2321,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2323,"publishedVersion":59,"revision":22,"locale":27},{"sys":2322},{"type":12,"linkType":13,"id":14},{"sys":2324},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2326},{"url":258,"details":2327,"fileName":264,"contentType":265},{"size":260,"image":2328},{"width":262,"height":263},{"sys":2330,"fields":2333},{"id":2331,"createdAt":2332},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":2334,"slug":2335,"articleIntro":2334,"category":2336},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[2337],{"metadata":2338,"sys":2341,"fields":2348},{"tags":2339,"concepts":2340},[],[],{"space":2342,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2344,"publishedVersion":213,"revision":59,"contentType":2346,"locale":27},{"sys":2343},{"type":12,"linkType":13,"id":14},{"sys":2345},{"id":20,"type":12,"linkType":21},{"sys":2347},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2349,"metaTitle":223,"metaDescription":224,"mainTitle":2350,"subtitle":243,"heroImage":2365,"ctaButton":266,"ctaLink":267},[222],{"data":2351,"content":2352,"nodeType":71},{},[2353,2359],{"data":2354,"content":2355,"nodeType":235},{},[2356],{"data":2357,"marks":2358,"value":234,"nodeType":79},{},[],{"data":2360,"content":2361,"nodeType":84},{},[2362],{"data":2363,"marks":2364,"value":242,"nodeType":79},{},[],{"metadata":2366,"sys":2369,"fields":2374},{"tags":2367,"concepts":2368},[],[],{"space":2370,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2372,"publishedVersion":59,"revision":22,"locale":27},{"sys":2371},{"type":12,"linkType":13,"id":14},{"sys":2373},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2375},{"url":258,"details":2376,"fileName":264,"contentType":265},{"size":260,"image":2377},{"width":262,"height":263},{"sys":2379,"fields":2382},{"id":2380,"createdAt":2381},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":2383,"slug":2384,"articleIntro":-1,"category":2385},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[2386],{"metadata":2387,"sys":2390,"fields":2397},{"tags":2388,"concepts":2389},[],[],{"space":2391,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2393,"publishedVersion":213,"revision":59,"contentType":2395,"locale":27},{"sys":2392},{"type":12,"linkType":13,"id":14},{"sys":2394},{"id":20,"type":12,"linkType":21},{"sys":2396},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2398,"metaTitle":223,"metaDescription":224,"mainTitle":2399,"subtitle":243,"heroImage":2414,"ctaButton":266,"ctaLink":267},[222],{"data":2400,"content":2401,"nodeType":71},{},[2402,2408],{"data":2403,"content":2404,"nodeType":235},{},[2405],{"data":2406,"marks":2407,"value":234,"nodeType":79},{},[],{"data":2409,"content":2410,"nodeType":84},{},[2411],{"data":2412,"marks":2413,"value":242,"nodeType":79},{},[],{"metadata":2415,"sys":2418,"fields":2423},{"tags":2416,"concepts":2417},[],[],{"space":2419,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2421,"publishedVersion":59,"revision":22,"locale":27},{"sys":2420},{"type":12,"linkType":13,"id":14},{"sys":2422},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2424},{"url":258,"details":2425,"fileName":264,"contentType":265},{"size":260,"image":2426},{"width":262,"height":263},{"sys":2428,"fields":2431},{"id":2429,"createdAt":2430},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":2432,"slug":2433,"articleIntro":2432,"category":2434},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[2435],{"metadata":2436,"sys":2439,"fields":2446},{"tags":2437,"concepts":2438},[],[],{"space":2440,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2442,"publishedVersion":213,"revision":59,"contentType":2444,"locale":27},{"sys":2441},{"type":12,"linkType":13,"id":14},{"sys":2443},{"id":20,"type":12,"linkType":21},{"sys":2445},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2447,"metaTitle":223,"metaDescription":224,"mainTitle":2448,"subtitle":243,"heroImage":2463,"ctaButton":266,"ctaLink":267},[222],{"data":2449,"content":2450,"nodeType":71},{},[2451,2457],{"data":2452,"content":2453,"nodeType":235},{},[2454],{"data":2455,"marks":2456,"value":234,"nodeType":79},{},[],{"data":2458,"content":2459,"nodeType":84},{},[2460],{"data":2461,"marks":2462,"value":242,"nodeType":79},{},[],{"metadata":2464,"sys":2467,"fields":2472},{"tags":2465,"concepts":2466},[],[],{"space":2468,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2470,"publishedVersion":59,"revision":22,"locale":27},{"sys":2469},{"type":12,"linkType":13,"id":14},{"sys":2471},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2473},{"url":258,"details":2474,"fileName":264,"contentType":265},{"size":260,"image":2475},{"width":262,"height":263},{"sys":2477,"fields":2480},{"id":2478,"createdAt":2479},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":2481,"slug":2482,"articleIntro":2481,"category":2483},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[2484],{"metadata":2485,"sys":2488,"fields":2495},{"tags":2486,"concepts":2487},[],[],{"space":2489,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2491,"publishedVersion":213,"revision":59,"contentType":2493,"locale":27},{"sys":2490},{"type":12,"linkType":13,"id":14},{"sys":2492},{"id":20,"type":12,"linkType":21},{"sys":2494},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2496,"metaTitle":223,"metaDescription":224,"mainTitle":2497,"subtitle":243,"heroImage":2512,"ctaButton":266,"ctaLink":267},[222],{"data":2498,"content":2499,"nodeType":71},{},[2500,2506],{"data":2501,"content":2502,"nodeType":235},{},[2503],{"data":2504,"marks":2505,"value":234,"nodeType":79},{},[],{"data":2507,"content":2508,"nodeType":84},{},[2509],{"data":2510,"marks":2511,"value":242,"nodeType":79},{},[],{"metadata":2513,"sys":2516,"fields":2521},{"tags":2514,"concepts":2515},[],[],{"space":2517,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2519,"publishedVersion":59,"revision":22,"locale":27},{"sys":2518},{"type":12,"linkType":13,"id":14},{"sys":2520},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2522},{"url":258,"details":2523,"fileName":264,"contentType":265},{"size":260,"image":2524},{"width":262,"height":263},{"sys":2526,"fields":2529},{"id":2527,"createdAt":2528},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":2530,"slug":2531,"articleIntro":2530,"category":2532},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[2533],{"metadata":2534,"sys":2537,"fields":2544},{"tags":2535,"concepts":2536},[],[],{"space":2538,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2540,"publishedVersion":213,"revision":59,"contentType":2542,"locale":27},{"sys":2539},{"type":12,"linkType":13,"id":14},{"sys":2541},{"id":20,"type":12,"linkType":21},{"sys":2543},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2545,"metaTitle":223,"metaDescription":224,"mainTitle":2546,"subtitle":243,"heroImage":2561,"ctaButton":266,"ctaLink":267},[222],{"data":2547,"content":2548,"nodeType":71},{},[2549,2555],{"data":2550,"content":2551,"nodeType":235},{},[2552],{"data":2553,"marks":2554,"value":234,"nodeType":79},{},[],{"data":2556,"content":2557,"nodeType":84},{},[2558],{"data":2559,"marks":2560,"value":242,"nodeType":79},{},[],{"metadata":2562,"sys":2565,"fields":2570},{"tags":2563,"concepts":2564},[],[],{"space":2566,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2568,"publishedVersion":59,"revision":22,"locale":27},{"sys":2567},{"type":12,"linkType":13,"id":14},{"sys":2569},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2571},{"url":258,"details":2572,"fileName":264,"contentType":265},{"size":260,"image":2573},{"width":262,"height":263},{"sys":2575,"fields":2578},{"id":2576,"createdAt":2577},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":2579,"slug":2580,"articleIntro":2579,"category":2581},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[2582],{"metadata":2583,"sys":2586,"fields":2593},{"tags":2584,"concepts":2585},[],[],{"space":2587,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2589,"publishedVersion":213,"revision":59,"contentType":2591,"locale":27},{"sys":2588},{"type":12,"linkType":13,"id":14},{"sys":2590},{"id":20,"type":12,"linkType":21},{"sys":2592},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2594,"metaTitle":223,"metaDescription":224,"mainTitle":2595,"subtitle":243,"heroImage":2610,"ctaButton":266,"ctaLink":267},[222],{"data":2596,"content":2597,"nodeType":71},{},[2598,2604],{"data":2599,"content":2600,"nodeType":235},{},[2601],{"data":2602,"marks":2603,"value":234,"nodeType":79},{},[],{"data":2605,"content":2606,"nodeType":84},{},[2607],{"data":2608,"marks":2609,"value":242,"nodeType":79},{},[],{"metadata":2611,"sys":2614,"fields":2619},{"tags":2612,"concepts":2613},[],[],{"space":2615,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2617,"publishedVersion":59,"revision":22,"locale":27},{"sys":2616},{"type":12,"linkType":13,"id":14},{"sys":2618},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2620},{"url":258,"details":2621,"fileName":264,"contentType":265},{"size":260,"image":2622},{"width":262,"height":263},{"sys":2624,"fields":2627},{"id":2625,"createdAt":2626},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":2628,"slug":2629,"articleIntro":2630,"category":2631},"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.",[2632],{"metadata":2633,"sys":2636,"fields":2643},{"tags":2634,"concepts":2635},[],[],{"space":2637,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2639,"publishedVersion":213,"revision":59,"contentType":2641,"locale":27},{"sys":2638},{"type":12,"linkType":13,"id":14},{"sys":2640},{"id":20,"type":12,"linkType":21},{"sys":2642},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2644,"metaTitle":223,"metaDescription":224,"mainTitle":2645,"subtitle":243,"heroImage":2660,"ctaButton":266,"ctaLink":267},[222],{"data":2646,"content":2647,"nodeType":71},{},[2648,2654],{"data":2649,"content":2650,"nodeType":235},{},[2651],{"data":2652,"marks":2653,"value":234,"nodeType":79},{},[],{"data":2655,"content":2656,"nodeType":84},{},[2657],{"data":2658,"marks":2659,"value":242,"nodeType":79},{},[],{"metadata":2661,"sys":2664,"fields":2669},{"tags":2662,"concepts":2663},[],[],{"space":2665,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2667,"publishedVersion":59,"revision":22,"locale":27},{"sys":2666},{"type":12,"linkType":13,"id":14},{"sys":2668},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2670},{"url":258,"details":2671,"fileName":264,"contentType":265},{"size":260,"image":2672},{"width":262,"height":263},{"sys":2674,"fields":2677},{"id":2675,"createdAt":2676},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":2678,"slug":2679,"articleIntro":2680,"category":2681},"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.",[2682],{"metadata":2683,"sys":2686,"fields":2693},{"tags":2684,"concepts":2685},[],[],{"space":2687,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2689,"publishedVersion":213,"revision":59,"contentType":2691,"locale":27},{"sys":2688},{"type":12,"linkType":13,"id":14},{"sys":2690},{"id":20,"type":12,"linkType":21},{"sys":2692},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2694,"metaTitle":223,"metaDescription":224,"mainTitle":2695,"subtitle":243,"heroImage":2710,"ctaButton":266,"ctaLink":267},[222],{"data":2696,"content":2697,"nodeType":71},{},[2698,2704],{"data":2699,"content":2700,"nodeType":235},{},[2701],{"data":2702,"marks":2703,"value":234,"nodeType":79},{},[],{"data":2705,"content":2706,"nodeType":84},{},[2707],{"data":2708,"marks":2709,"value":242,"nodeType":79},{},[],{"metadata":2711,"sys":2714,"fields":2719},{"tags":2712,"concepts":2713},[],[],{"space":2715,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2717,"publishedVersion":59,"revision":22,"locale":27},{"sys":2716},{"type":12,"linkType":13,"id":14},{"sys":2718},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2720},{"url":258,"details":2721,"fileName":264,"contentType":265},{"size":260,"image":2722},{"width":262,"height":263},{"sys":2724,"fields":2727},{"id":2725,"createdAt":2726},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":2728,"slug":2729,"articleIntro":2728,"category":2730},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[2731],{"metadata":2732,"sys":2735,"fields":2742},{"tags":2733,"concepts":2734},[],[],{"space":2736,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2738,"publishedVersion":213,"revision":59,"contentType":2740,"locale":27},{"sys":2737},{"type":12,"linkType":13,"id":14},{"sys":2739},{"id":20,"type":12,"linkType":21},{"sys":2741},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2743,"metaTitle":223,"metaDescription":224,"mainTitle":2744,"subtitle":243,"heroImage":2759,"ctaButton":266,"ctaLink":267},[222],{"data":2745,"content":2746,"nodeType":71},{},[2747,2753],{"data":2748,"content":2749,"nodeType":235},{},[2750],{"data":2751,"marks":2752,"value":234,"nodeType":79},{},[],{"data":2754,"content":2755,"nodeType":84},{},[2756],{"data":2757,"marks":2758,"value":242,"nodeType":79},{},[],{"metadata":2760,"sys":2763,"fields":2768},{"tags":2761,"concepts":2762},[],[],{"space":2764,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2766,"publishedVersion":59,"revision":22,"locale":27},{"sys":2765},{"type":12,"linkType":13,"id":14},{"sys":2767},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2769},{"url":258,"details":2770,"fileName":264,"contentType":265},{"size":260,"image":2771},{"width":262,"height":263},{"sys":2773,"fields":2776},{"id":2774,"createdAt":2775},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":2777,"slug":2778,"articleIntro":2777,"category":2779},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[2780],{"metadata":2781,"sys":2784,"fields":2791},{"tags":2782,"concepts":2783},[],[],{"space":2785,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2787,"publishedVersion":213,"revision":59,"contentType":2789,"locale":27},{"sys":2786},{"type":12,"linkType":13,"id":14},{"sys":2788},{"id":20,"type":12,"linkType":21},{"sys":2790},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2792,"metaTitle":223,"metaDescription":224,"mainTitle":2793,"subtitle":243,"heroImage":2808,"ctaButton":266,"ctaLink":267},[222],{"data":2794,"content":2795,"nodeType":71},{},[2796,2802],{"data":2797,"content":2798,"nodeType":235},{},[2799],{"data":2800,"marks":2801,"value":234,"nodeType":79},{},[],{"data":2803,"content":2804,"nodeType":84},{},[2805],{"data":2806,"marks":2807,"value":242,"nodeType":79},{},[],{"metadata":2809,"sys":2812,"fields":2817},{"tags":2810,"concepts":2811},[],[],{"space":2813,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2815,"publishedVersion":59,"revision":22,"locale":27},{"sys":2814},{"type":12,"linkType":13,"id":14},{"sys":2816},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2818},{"url":258,"details":2819,"fileName":264,"contentType":265},{"size":260,"image":2820},{"width":262,"height":263},{"sys":2822,"fields":2825},{"id":2823,"createdAt":2824},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":2826,"slug":2827,"articleIntro":2826,"category":2828},"274 - Prêts","compte-274-prets",[2829],{"metadata":2830,"sys":2833,"fields":2840},{"tags":2831,"concepts":2832},[],[],{"space":2834,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2836,"publishedVersion":213,"revision":59,"contentType":2838,"locale":27},{"sys":2835},{"type":12,"linkType":13,"id":14},{"sys":2837},{"id":20,"type":12,"linkType":21},{"sys":2839},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2841,"metaTitle":223,"metaDescription":224,"mainTitle":2842,"subtitle":243,"heroImage":2857,"ctaButton":266,"ctaLink":267},[222],{"data":2843,"content":2844,"nodeType":71},{},[2845,2851],{"data":2846,"content":2847,"nodeType":235},{},[2848],{"data":2849,"marks":2850,"value":234,"nodeType":79},{},[],{"data":2852,"content":2853,"nodeType":84},{},[2854],{"data":2855,"marks":2856,"value":242,"nodeType":79},{},[],{"metadata":2858,"sys":2861,"fields":2866},{"tags":2859,"concepts":2860},[],[],{"space":2862,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2864,"publishedVersion":59,"revision":22,"locale":27},{"sys":2863},{"type":12,"linkType":13,"id":14},{"sys":2865},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2867},{"url":258,"details":2868,"fileName":264,"contentType":265},{"size":260,"image":2869},{"width":262,"height":263},{"sys":2871,"fields":2874},{"id":2872,"createdAt":2873},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":2875,"slug":2876,"articleIntro":2877,"category":2878},"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",[2879],{"metadata":2880,"sys":2883,"fields":2890},{"tags":2881,"concepts":2882},[],[],{"space":2884,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2886,"publishedVersion":213,"revision":59,"contentType":2888,"locale":27},{"sys":2885},{"type":12,"linkType":13,"id":14},{"sys":2887},{"id":20,"type":12,"linkType":21},{"sys":2889},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2891,"metaTitle":223,"metaDescription":224,"mainTitle":2892,"subtitle":243,"heroImage":2907,"ctaButton":266,"ctaLink":267},[222],{"data":2893,"content":2894,"nodeType":71},{},[2895,2901],{"data":2896,"content":2897,"nodeType":235},{},[2898],{"data":2899,"marks":2900,"value":234,"nodeType":79},{},[],{"data":2902,"content":2903,"nodeType":84},{},[2904],{"data":2905,"marks":2906,"value":242,"nodeType":79},{},[],{"metadata":2908,"sys":2911,"fields":2916},{"tags":2909,"concepts":2910},[],[],{"space":2912,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2914,"publishedVersion":59,"revision":22,"locale":27},{"sys":2913},{"type":12,"linkType":13,"id":14},{"sys":2915},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2917},{"url":258,"details":2918,"fileName":264,"contentType":265},{"size":260,"image":2919},{"width":262,"height":263},{"sys":2921,"fields":2924},{"id":2922,"createdAt":2923},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":2925,"slug":2926,"articleIntro":2925,"category":2927},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[2928],{"metadata":2929,"sys":2932,"fields":2939},{"tags":2930,"concepts":2931},[],[],{"space":2933,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2935,"publishedVersion":213,"revision":59,"contentType":2937,"locale":27},{"sys":2934},{"type":12,"linkType":13,"id":14},{"sys":2936},{"id":20,"type":12,"linkType":21},{"sys":2938},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2940,"metaTitle":223,"metaDescription":224,"mainTitle":2941,"subtitle":243,"heroImage":2956,"ctaButton":266,"ctaLink":267},[222],{"data":2942,"content":2943,"nodeType":71},{},[2944,2950],{"data":2945,"content":2946,"nodeType":235},{},[2947],{"data":2948,"marks":2949,"value":234,"nodeType":79},{},[],{"data":2951,"content":2952,"nodeType":84},{},[2953],{"data":2954,"marks":2955,"value":242,"nodeType":79},{},[],{"metadata":2957,"sys":2960,"fields":2965},{"tags":2958,"concepts":2959},[],[],{"space":2961,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":2963,"publishedVersion":59,"revision":22,"locale":27},{"sys":2962},{"type":12,"linkType":13,"id":14},{"sys":2964},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":2966},{"url":258,"details":2967,"fileName":264,"contentType":265},{"size":260,"image":2968},{"width":262,"height":263},{"sys":2970,"fields":2973},{"id":2971,"createdAt":2972},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":2974,"slug":2975,"articleIntro":2974,"category":2976},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[2977],{"metadata":2978,"sys":2981,"fields":2988},{"tags":2979,"concepts":2980},[],[],{"space":2982,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":2984,"publishedVersion":213,"revision":59,"contentType":2986,"locale":27},{"sys":2983},{"type":12,"linkType":13,"id":14},{"sys":2985},{"id":20,"type":12,"linkType":21},{"sys":2987},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":2989,"metaTitle":223,"metaDescription":224,"mainTitle":2990,"subtitle":243,"heroImage":3005,"ctaButton":266,"ctaLink":267},[222],{"data":2991,"content":2992,"nodeType":71},{},[2993,2999],{"data":2994,"content":2995,"nodeType":235},{},[2996],{"data":2997,"marks":2998,"value":234,"nodeType":79},{},[],{"data":3000,"content":3001,"nodeType":84},{},[3002],{"data":3003,"marks":3004,"value":242,"nodeType":79},{},[],{"metadata":3006,"sys":3009,"fields":3014},{"tags":3007,"concepts":3008},[],[],{"space":3010,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3012,"publishedVersion":59,"revision":22,"locale":27},{"sys":3011},{"type":12,"linkType":13,"id":14},{"sys":3013},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3015},{"url":258,"details":3016,"fileName":264,"contentType":265},{"size":260,"image":3017},{"width":262,"height":263},{"sys":3019,"fields":3022},{"id":3020,"createdAt":3021},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":3023,"slug":3024,"articleIntro":-1,"category":3025},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[3026],{"metadata":3027,"sys":3030,"fields":3037},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3033,"publishedVersion":213,"revision":59,"contentType":3035,"locale":27},{"sys":3032},{"type":12,"linkType":13,"id":14},{"sys":3034},{"id":20,"type":12,"linkType":21},{"sys":3036},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3038,"metaTitle":223,"metaDescription":224,"mainTitle":3039,"subtitle":243,"heroImage":3054,"ctaButton":266,"ctaLink":267},[222],{"data":3040,"content":3041,"nodeType":71},{},[3042,3048],{"data":3043,"content":3044,"nodeType":235},{},[3045],{"data":3046,"marks":3047,"value":234,"nodeType":79},{},[],{"data":3049,"content":3050,"nodeType":84},{},[3051],{"data":3052,"marks":3053,"value":242,"nodeType":79},{},[],{"metadata":3055,"sys":3058,"fields":3063},{"tags":3056,"concepts":3057},[],[],{"space":3059,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3061,"publishedVersion":59,"revision":22,"locale":27},{"sys":3060},{"type":12,"linkType":13,"id":14},{"sys":3062},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3064},{"url":258,"details":3065,"fileName":264,"contentType":265},{"size":260,"image":3066},{"width":262,"height":263},{"sys":3068,"fields":3071},{"id":3069,"createdAt":3070},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":3072,"slug":3073,"articleIntro":3072,"category":3074},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[3075],{"metadata":3076,"sys":3079,"fields":3086},{"tags":3077,"concepts":3078},[],[],{"space":3080,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3082,"publishedVersion":213,"revision":59,"contentType":3084,"locale":27},{"sys":3081},{"type":12,"linkType":13,"id":14},{"sys":3083},{"id":20,"type":12,"linkType":21},{"sys":3085},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3087,"metaTitle":223,"metaDescription":224,"mainTitle":3088,"subtitle":243,"heroImage":3103,"ctaButton":266,"ctaLink":267},[222],{"data":3089,"content":3090,"nodeType":71},{},[3091,3097],{"data":3092,"content":3093,"nodeType":235},{},[3094],{"data":3095,"marks":3096,"value":234,"nodeType":79},{},[],{"data":3098,"content":3099,"nodeType":84},{},[3100],{"data":3101,"marks":3102,"value":242,"nodeType":79},{},[],{"metadata":3104,"sys":3107,"fields":3112},{"tags":3105,"concepts":3106},[],[],{"space":3108,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3110,"publishedVersion":59,"revision":22,"locale":27},{"sys":3109},{"type":12,"linkType":13,"id":14},{"sys":3111},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3113},{"url":258,"details":3114,"fileName":264,"contentType":265},{"size":260,"image":3115},{"width":262,"height":263},{"sys":3117,"fields":3120},{"id":3118,"createdAt":3119},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":3121,"slug":3122,"articleIntro":3121,"category":3123},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[3124],{"metadata":3125,"sys":3128,"fields":3135},{"tags":3126,"concepts":3127},[],[],{"space":3129,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3131,"publishedVersion":213,"revision":59,"contentType":3133,"locale":27},{"sys":3130},{"type":12,"linkType":13,"id":14},{"sys":3132},{"id":20,"type":12,"linkType":21},{"sys":3134},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3136,"metaTitle":223,"metaDescription":224,"mainTitle":3137,"subtitle":243,"heroImage":3152,"ctaButton":266,"ctaLink":267},[222],{"data":3138,"content":3139,"nodeType":71},{},[3140,3146],{"data":3141,"content":3142,"nodeType":235},{},[3143],{"data":3144,"marks":3145,"value":234,"nodeType":79},{},[],{"data":3147,"content":3148,"nodeType":84},{},[3149],{"data":3150,"marks":3151,"value":242,"nodeType":79},{},[],{"metadata":3153,"sys":3156,"fields":3161},{"tags":3154,"concepts":3155},[],[],{"space":3157,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3159,"publishedVersion":59,"revision":22,"locale":27},{"sys":3158},{"type":12,"linkType":13,"id":14},{"sys":3160},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3162},{"url":258,"details":3163,"fileName":264,"contentType":265},{"size":260,"image":3164},{"width":262,"height":263},{"sys":3166,"fields":3169},{"id":3167,"createdAt":3168},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":3170,"slug":3171,"articleIntro":3170,"category":3172},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[3173],{"metadata":3174,"sys":3177,"fields":3184},{"tags":3175,"concepts":3176},[],[],{"space":3178,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3180,"publishedVersion":213,"revision":59,"contentType":3182,"locale":27},{"sys":3179},{"type":12,"linkType":13,"id":14},{"sys":3181},{"id":20,"type":12,"linkType":21},{"sys":3183},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3185,"metaTitle":223,"metaDescription":224,"mainTitle":3186,"subtitle":243,"heroImage":3201,"ctaButton":266,"ctaLink":267},[222],{"data":3187,"content":3188,"nodeType":71},{},[3189,3195],{"data":3190,"content":3191,"nodeType":235},{},[3192],{"data":3193,"marks":3194,"value":234,"nodeType":79},{},[],{"data":3196,"content":3197,"nodeType":84},{},[3198],{"data":3199,"marks":3200,"value":242,"nodeType":79},{},[],{"metadata":3202,"sys":3205,"fields":3210},{"tags":3203,"concepts":3204},[],[],{"space":3206,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3208,"publishedVersion":59,"revision":22,"locale":27},{"sys":3207},{"type":12,"linkType":13,"id":14},{"sys":3209},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3211},{"url":258,"details":3212,"fileName":264,"contentType":265},{"size":260,"image":3213},{"width":262,"height":263},{"sys":3215,"fields":3218},{"id":3216,"createdAt":3217},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":3219,"slug":3220,"articleIntro":3219,"category":3221},"Classe 15 - Provisions","classe-15-provisions",[3222],{"metadata":3223,"sys":3226,"fields":3233},{"tags":3224,"concepts":3225},[],[],{"space":3227,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3229,"publishedVersion":213,"revision":59,"contentType":3231,"locale":27},{"sys":3228},{"type":12,"linkType":13,"id":14},{"sys":3230},{"id":20,"type":12,"linkType":21},{"sys":3232},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3234,"metaTitle":223,"metaDescription":224,"mainTitle":3235,"subtitle":243,"heroImage":3250,"ctaButton":266,"ctaLink":267},[222],{"data":3236,"content":3237,"nodeType":71},{},[3238,3244],{"data":3239,"content":3240,"nodeType":235},{},[3241],{"data":3242,"marks":3243,"value":234,"nodeType":79},{},[],{"data":3245,"content":3246,"nodeType":84},{},[3247],{"data":3248,"marks":3249,"value":242,"nodeType":79},{},[],{"metadata":3251,"sys":3254,"fields":3259},{"tags":3252,"concepts":3253},[],[],{"space":3255,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3257,"publishedVersion":59,"revision":22,"locale":27},{"sys":3256},{"type":12,"linkType":13,"id":14},{"sys":3258},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3260},{"url":258,"details":3261,"fileName":264,"contentType":265},{"size":260,"image":3262},{"width":262,"height":263},{"sys":3264,"fields":3267},{"id":3265,"createdAt":3266},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":3268,"slug":3269,"articleIntro":3268,"category":3270},"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",[3271],{"metadata":3272,"sys":3275,"fields":3282},{"tags":3273,"concepts":3274},[],[],{"space":3276,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3278,"publishedVersion":213,"revision":59,"contentType":3280,"locale":27},{"sys":3277},{"type":12,"linkType":13,"id":14},{"sys":3279},{"id":20,"type":12,"linkType":21},{"sys":3281},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3283,"metaTitle":223,"metaDescription":224,"mainTitle":3284,"subtitle":243,"heroImage":3299,"ctaButton":266,"ctaLink":267},[222],{"data":3285,"content":3286,"nodeType":71},{},[3287,3293],{"data":3288,"content":3289,"nodeType":235},{},[3290],{"data":3291,"marks":3292,"value":234,"nodeType":79},{},[],{"data":3294,"content":3295,"nodeType":84},{},[3296],{"data":3297,"marks":3298,"value":242,"nodeType":79},{},[],{"metadata":3300,"sys":3303,"fields":3308},{"tags":3301,"concepts":3302},[],[],{"space":3304,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3306,"publishedVersion":59,"revision":22,"locale":27},{"sys":3305},{"type":12,"linkType":13,"id":14},{"sys":3307},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3309},{"url":258,"details":3310,"fileName":264,"contentType":265},{"size":260,"image":3311},{"width":262,"height":263},{"sys":3313,"fields":3316},{"id":3314,"createdAt":3315},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3317,"slug":3318,"articleIntro":3319,"category":3320},"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",[3321],{"metadata":3322,"sys":3325,"fields":3332},{"tags":3323,"concepts":3324},[],[],{"space":3326,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3328,"publishedVersion":213,"revision":59,"contentType":3330,"locale":27},{"sys":3327},{"type":12,"linkType":13,"id":14},{"sys":3329},{"id":20,"type":12,"linkType":21},{"sys":3331},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3333,"metaTitle":223,"metaDescription":224,"mainTitle":3334,"subtitle":243,"heroImage":3349,"ctaButton":266,"ctaLink":267},[222],{"data":3335,"content":3336,"nodeType":71},{},[3337,3343],{"data":3338,"content":3339,"nodeType":235},{},[3340],{"data":3341,"marks":3342,"value":234,"nodeType":79},{},[],{"data":3344,"content":3345,"nodeType":84},{},[3346],{"data":3347,"marks":3348,"value":242,"nodeType":79},{},[],{"metadata":3350,"sys":3353,"fields":3358},{"tags":3351,"concepts":3352},[],[],{"space":3354,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3356,"publishedVersion":59,"revision":22,"locale":27},{"sys":3355},{"type":12,"linkType":13,"id":14},{"sys":3357},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3359},{"url":258,"details":3360,"fileName":264,"contentType":265},{"size":260,"image":3361},{"width":262,"height":263},{"sys":3363,"fields":3366},{"id":3364,"createdAt":3365},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":3367,"slug":3368,"articleIntro":-1,"category":3369},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[3370],{"metadata":3371,"sys":3374,"fields":3381},{"tags":3372,"concepts":3373},[],[],{"space":3375,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3377,"publishedVersion":213,"revision":59,"contentType":3379,"locale":27},{"sys":3376},{"type":12,"linkType":13,"id":14},{"sys":3378},{"id":20,"type":12,"linkType":21},{"sys":3380},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3382,"metaTitle":223,"metaDescription":224,"mainTitle":3383,"subtitle":243,"heroImage":3398,"ctaButton":266,"ctaLink":267},[222],{"data":3384,"content":3385,"nodeType":71},{},[3386,3392],{"data":3387,"content":3388,"nodeType":235},{},[3389],{"data":3390,"marks":3391,"value":234,"nodeType":79},{},[],{"data":3393,"content":3394,"nodeType":84},{},[3395],{"data":3396,"marks":3397,"value":242,"nodeType":79},{},[],{"metadata":3399,"sys":3402,"fields":3407},{"tags":3400,"concepts":3401},[],[],{"space":3403,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3405,"publishedVersion":59,"revision":22,"locale":27},{"sys":3404},{"type":12,"linkType":13,"id":14},{"sys":3406},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3408},{"url":258,"details":3409,"fileName":264,"contentType":265},{"size":260,"image":3410},{"width":262,"height":263},{"sys":3412,"fields":3415},{"id":3413,"createdAt":3414},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":3416,"slug":3417,"articleIntro":-1,"category":3418},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[3419],{"metadata":3420,"sys":3423,"fields":3430},{"tags":3421,"concepts":3422},[],[],{"space":3424,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3426,"publishedVersion":213,"revision":59,"contentType":3428,"locale":27},{"sys":3425},{"type":12,"linkType":13,"id":14},{"sys":3427},{"id":20,"type":12,"linkType":21},{"sys":3429},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3431,"metaTitle":223,"metaDescription":224,"mainTitle":3432,"subtitle":243,"heroImage":3447,"ctaButton":266,"ctaLink":267},[222],{"data":3433,"content":3434,"nodeType":71},{},[3435,3441],{"data":3436,"content":3437,"nodeType":235},{},[3438],{"data":3439,"marks":3440,"value":234,"nodeType":79},{},[],{"data":3442,"content":3443,"nodeType":84},{},[3444],{"data":3445,"marks":3446,"value":242,"nodeType":79},{},[],{"metadata":3448,"sys":3451,"fields":3456},{"tags":3449,"concepts":3450},[],[],{"space":3452,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3454,"publishedVersion":59,"revision":22,"locale":27},{"sys":3453},{"type":12,"linkType":13,"id":14},{"sys":3455},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3457},{"url":258,"details":3458,"fileName":264,"contentType":265},{"size":260,"image":3459},{"width":262,"height":263},{"sys":3461,"fields":3464},{"id":3462,"createdAt":3463},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":3465,"slug":3466,"articleIntro":3465,"category":3467},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[3468],{"metadata":3469,"sys":3472,"fields":3479},{"tags":3470,"concepts":3471},[],[],{"space":3473,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3475,"publishedVersion":213,"revision":59,"contentType":3477,"locale":27},{"sys":3474},{"type":12,"linkType":13,"id":14},{"sys":3476},{"id":20,"type":12,"linkType":21},{"sys":3478},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3480,"metaTitle":223,"metaDescription":224,"mainTitle":3481,"subtitle":243,"heroImage":3496,"ctaButton":266,"ctaLink":267},[222],{"data":3482,"content":3483,"nodeType":71},{},[3484,3490],{"data":3485,"content":3486,"nodeType":235},{},[3487],{"data":3488,"marks":3489,"value":234,"nodeType":79},{},[],{"data":3491,"content":3492,"nodeType":84},{},[3493],{"data":3494,"marks":3495,"value":242,"nodeType":79},{},[],{"metadata":3497,"sys":3500,"fields":3505},{"tags":3498,"concepts":3499},[],[],{"space":3501,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3503,"publishedVersion":59,"revision":22,"locale":27},{"sys":3502},{"type":12,"linkType":13,"id":14},{"sys":3504},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3506},{"url":258,"details":3507,"fileName":264,"contentType":265},{"size":260,"image":3508},{"width":262,"height":263},{"sys":3510,"fields":3513},{"id":3511,"createdAt":3512},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":3514,"slug":3515,"articleIntro":-1,"category":3516},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[3517],{"metadata":3518,"sys":3521,"fields":3528},{"tags":3519,"concepts":3520},[],[],{"space":3522,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3524,"publishedVersion":213,"revision":59,"contentType":3526,"locale":27},{"sys":3523},{"type":12,"linkType":13,"id":14},{"sys":3525},{"id":20,"type":12,"linkType":21},{"sys":3527},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3529,"metaTitle":223,"metaDescription":224,"mainTitle":3530,"subtitle":243,"heroImage":3545,"ctaButton":266,"ctaLink":267},[222],{"data":3531,"content":3532,"nodeType":71},{},[3533,3539],{"data":3534,"content":3535,"nodeType":235},{},[3536],{"data":3537,"marks":3538,"value":234,"nodeType":79},{},[],{"data":3540,"content":3541,"nodeType":84},{},[3542],{"data":3543,"marks":3544,"value":242,"nodeType":79},{},[],{"metadata":3546,"sys":3549,"fields":3554},{"tags":3547,"concepts":3548},[],[],{"space":3550,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3552,"publishedVersion":59,"revision":22,"locale":27},{"sys":3551},{"type":12,"linkType":13,"id":14},{"sys":3553},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3555},{"url":258,"details":3556,"fileName":264,"contentType":265},{"size":260,"image":3557},{"width":262,"height":263},{"sys":3559,"fields":3562},{"id":3560,"createdAt":3561},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":3563,"slug":3564,"articleIntro":3563,"category":3565},"Compte 6237 - Publications","compte-6237-publications",[3566],{"metadata":3567,"sys":3570,"fields":3577},{"tags":3568,"concepts":3569},[],[],{"space":3571,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3573,"publishedVersion":213,"revision":59,"contentType":3575,"locale":27},{"sys":3572},{"type":12,"linkType":13,"id":14},{"sys":3574},{"id":20,"type":12,"linkType":21},{"sys":3576},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3578,"metaTitle":223,"metaDescription":224,"mainTitle":3579,"subtitle":243,"heroImage":3594,"ctaButton":266,"ctaLink":267},[222],{"data":3580,"content":3581,"nodeType":71},{},[3582,3588],{"data":3583,"content":3584,"nodeType":235},{},[3585],{"data":3586,"marks":3587,"value":234,"nodeType":79},{},[],{"data":3589,"content":3590,"nodeType":84},{},[3591],{"data":3592,"marks":3593,"value":242,"nodeType":79},{},[],{"metadata":3595,"sys":3598,"fields":3603},{"tags":3596,"concepts":3597},[],[],{"space":3599,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3601,"publishedVersion":59,"revision":22,"locale":27},{"sys":3600},{"type":12,"linkType":13,"id":14},{"sys":3602},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3604},{"url":258,"details":3605,"fileName":264,"contentType":265},{"size":260,"image":3606},{"width":262,"height":263},{"sys":3608,"fields":3611},{"id":3609,"createdAt":3610},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":3612,"slug":3613,"articleIntro":3614,"category":3615},"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.",[3616],{"metadata":3617,"sys":3620,"fields":3627},{"tags":3618,"concepts":3619},[],[],{"space":3621,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3623,"publishedVersion":213,"revision":59,"contentType":3625,"locale":27},{"sys":3622},{"type":12,"linkType":13,"id":14},{"sys":3624},{"id":20,"type":12,"linkType":21},{"sys":3626},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3628,"metaTitle":223,"metaDescription":224,"mainTitle":3629,"subtitle":243,"heroImage":3644,"ctaButton":266,"ctaLink":267},[222],{"data":3630,"content":3631,"nodeType":71},{},[3632,3638],{"data":3633,"content":3634,"nodeType":235},{},[3635],{"data":3636,"marks":3637,"value":234,"nodeType":79},{},[],{"data":3639,"content":3640,"nodeType":84},{},[3641],{"data":3642,"marks":3643,"value":242,"nodeType":79},{},[],{"metadata":3645,"sys":3648,"fields":3653},{"tags":3646,"concepts":3647},[],[],{"space":3649,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3651,"publishedVersion":59,"revision":22,"locale":27},{"sys":3650},{"type":12,"linkType":13,"id":14},{"sys":3652},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3654},{"url":258,"details":3655,"fileName":264,"contentType":265},{"size":260,"image":3656},{"width":262,"height":263},{"sys":3658,"fields":3661},{"id":3659,"createdAt":3660},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":3662,"slug":3663,"articleIntro":3662,"category":3664},"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",[3665],{"metadata":3666,"sys":3669,"fields":3676},{"tags":3667,"concepts":3668},[],[],{"space":3670,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3672,"publishedVersion":213,"revision":59,"contentType":3674,"locale":27},{"sys":3671},{"type":12,"linkType":13,"id":14},{"sys":3673},{"id":20,"type":12,"linkType":21},{"sys":3675},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3677,"metaTitle":223,"metaDescription":224,"mainTitle":3678,"subtitle":243,"heroImage":3693,"ctaButton":266,"ctaLink":267},[222],{"data":3679,"content":3680,"nodeType":71},{},[3681,3687],{"data":3682,"content":3683,"nodeType":235},{},[3684],{"data":3685,"marks":3686,"value":234,"nodeType":79},{},[],{"data":3688,"content":3689,"nodeType":84},{},[3690],{"data":3691,"marks":3692,"value":242,"nodeType":79},{},[],{"metadata":3694,"sys":3697,"fields":3702},{"tags":3695,"concepts":3696},[],[],{"space":3698,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3700,"publishedVersion":59,"revision":22,"locale":27},{"sys":3699},{"type":12,"linkType":13,"id":14},{"sys":3701},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3703},{"url":258,"details":3704,"fileName":264,"contentType":265},{"size":260,"image":3705},{"width":262,"height":263},{"sys":3707,"fields":3710},{"id":3708,"createdAt":3709},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":3711,"slug":3712,"articleIntro":3711,"category":3713},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[3714],{"metadata":3715,"sys":3718,"fields":3725},{"tags":3716,"concepts":3717},[],[],{"space":3719,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3721,"publishedVersion":213,"revision":59,"contentType":3723,"locale":27},{"sys":3720},{"type":12,"linkType":13,"id":14},{"sys":3722},{"id":20,"type":12,"linkType":21},{"sys":3724},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3726,"metaTitle":223,"metaDescription":224,"mainTitle":3727,"subtitle":243,"heroImage":3742,"ctaButton":266,"ctaLink":267},[222],{"data":3728,"content":3729,"nodeType":71},{},[3730,3736],{"data":3731,"content":3732,"nodeType":235},{},[3733],{"data":3734,"marks":3735,"value":234,"nodeType":79},{},[],{"data":3737,"content":3738,"nodeType":84},{},[3739],{"data":3740,"marks":3741,"value":242,"nodeType":79},{},[],{"metadata":3743,"sys":3746,"fields":3751},{"tags":3744,"concepts":3745},[],[],{"space":3747,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3749,"publishedVersion":59,"revision":22,"locale":27},{"sys":3748},{"type":12,"linkType":13,"id":14},{"sys":3750},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3752},{"url":258,"details":3753,"fileName":264,"contentType":265},{"size":260,"image":3754},{"width":262,"height":263},{"sys":3756,"fields":3759},{"id":3757,"createdAt":3758},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":3760,"slug":3761,"articleIntro":3760,"category":3762},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[3763],{"metadata":3764,"sys":3767,"fields":3774},{"tags":3765,"concepts":3766},[],[],{"space":3768,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3770,"publishedVersion":213,"revision":59,"contentType":3772,"locale":27},{"sys":3769},{"type":12,"linkType":13,"id":14},{"sys":3771},{"id":20,"type":12,"linkType":21},{"sys":3773},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3775,"metaTitle":223,"metaDescription":224,"mainTitle":3776,"subtitle":243,"heroImage":3791,"ctaButton":266,"ctaLink":267},[222],{"data":3777,"content":3778,"nodeType":71},{},[3779,3785],{"data":3780,"content":3781,"nodeType":235},{},[3782],{"data":3783,"marks":3784,"value":234,"nodeType":79},{},[],{"data":3786,"content":3787,"nodeType":84},{},[3788],{"data":3789,"marks":3790,"value":242,"nodeType":79},{},[],{"metadata":3792,"sys":3795,"fields":3800},{"tags":3793,"concepts":3794},[],[],{"space":3796,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3798,"publishedVersion":59,"revision":22,"locale":27},{"sys":3797},{"type":12,"linkType":13,"id":14},{"sys":3799},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3801},{"url":258,"details":3802,"fileName":264,"contentType":265},{"size":260,"image":3803},{"width":262,"height":263},{"sys":3805,"fields":3808},{"id":3806,"createdAt":3807},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":3809,"slug":3810,"articleIntro":3809,"category":3811},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[3812],{"metadata":3813,"sys":3816,"fields":3823},{"tags":3814,"concepts":3815},[],[],{"space":3817,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3819,"publishedVersion":213,"revision":59,"contentType":3821,"locale":27},{"sys":3818},{"type":12,"linkType":13,"id":14},{"sys":3820},{"id":20,"type":12,"linkType":21},{"sys":3822},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3824,"metaTitle":223,"metaDescription":224,"mainTitle":3825,"subtitle":243,"heroImage":3840,"ctaButton":266,"ctaLink":267},[222],{"data":3826,"content":3827,"nodeType":71},{},[3828,3834],{"data":3829,"content":3830,"nodeType":235},{},[3831],{"data":3832,"marks":3833,"value":234,"nodeType":79},{},[],{"data":3835,"content":3836,"nodeType":84},{},[3837],{"data":3838,"marks":3839,"value":242,"nodeType":79},{},[],{"metadata":3841,"sys":3844,"fields":3849},{"tags":3842,"concepts":3843},[],[],{"space":3845,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3847,"publishedVersion":59,"revision":22,"locale":27},{"sys":3846},{"type":12,"linkType":13,"id":14},{"sys":3848},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3850},{"url":258,"details":3851,"fileName":264,"contentType":265},{"size":260,"image":3852},{"width":262,"height":263},{"sys":3854,"fields":3857},{"id":3855,"createdAt":3856},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":3858,"slug":3859,"articleIntro":-1,"category":3860},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[3861],{"metadata":3862,"sys":3865,"fields":3872},{"tags":3863,"concepts":3864},[],[],{"space":3866,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3868,"publishedVersion":213,"revision":59,"contentType":3870,"locale":27},{"sys":3867},{"type":12,"linkType":13,"id":14},{"sys":3869},{"id":20,"type":12,"linkType":21},{"sys":3871},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3873,"metaTitle":223,"metaDescription":224,"mainTitle":3874,"subtitle":243,"heroImage":3889,"ctaButton":266,"ctaLink":267},[222],{"data":3875,"content":3876,"nodeType":71},{},[3877,3883],{"data":3878,"content":3879,"nodeType":235},{},[3880],{"data":3881,"marks":3882,"value":234,"nodeType":79},{},[],{"data":3884,"content":3885,"nodeType":84},{},[3886],{"data":3887,"marks":3888,"value":242,"nodeType":79},{},[],{"metadata":3890,"sys":3893,"fields":3898},{"tags":3891,"concepts":3892},[],[],{"space":3894,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3896,"publishedVersion":59,"revision":22,"locale":27},{"sys":3895},{"type":12,"linkType":13,"id":14},{"sys":3897},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3899},{"url":258,"details":3900,"fileName":264,"contentType":265},{"size":260,"image":3901},{"width":262,"height":263},{"sys":3903,"fields":3906},{"id":3904,"createdAt":3905},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":3907,"slug":3908,"articleIntro":-1,"category":3909},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[3910],{"metadata":3911,"sys":3914,"fields":3921},{"tags":3912,"concepts":3913},[],[],{"space":3915,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3917,"publishedVersion":213,"revision":59,"contentType":3919,"locale":27},{"sys":3916},{"type":12,"linkType":13,"id":14},{"sys":3918},{"id":20,"type":12,"linkType":21},{"sys":3920},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3922,"metaTitle":223,"metaDescription":224,"mainTitle":3923,"subtitle":243,"heroImage":3938,"ctaButton":266,"ctaLink":267},[222],{"data":3924,"content":3925,"nodeType":71},{},[3926,3932],{"data":3927,"content":3928,"nodeType":235},{},[3929],{"data":3930,"marks":3931,"value":234,"nodeType":79},{},[],{"data":3933,"content":3934,"nodeType":84},{},[3935],{"data":3936,"marks":3937,"value":242,"nodeType":79},{},[],{"metadata":3939,"sys":3942,"fields":3947},{"tags":3940,"concepts":3941},[],[],{"space":3943,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3945,"publishedVersion":59,"revision":22,"locale":27},{"sys":3944},{"type":12,"linkType":13,"id":14},{"sys":3946},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3948},{"url":258,"details":3949,"fileName":264,"contentType":265},{"size":260,"image":3950},{"width":262,"height":263},{"sys":3952,"fields":3955},{"id":3953,"createdAt":3954},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":3956,"slug":3957,"articleIntro":-1,"category":3958},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[3959],{"metadata":3960,"sys":3963,"fields":3970},{"tags":3961,"concepts":3962},[],[],{"space":3964,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":3966,"publishedVersion":213,"revision":59,"contentType":3968,"locale":27},{"sys":3965},{"type":12,"linkType":13,"id":14},{"sys":3967},{"id":20,"type":12,"linkType":21},{"sys":3969},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":3971,"metaTitle":223,"metaDescription":224,"mainTitle":3972,"subtitle":243,"heroImage":3987,"ctaButton":266,"ctaLink":267},[222],{"data":3973,"content":3974,"nodeType":71},{},[3975,3981],{"data":3976,"content":3977,"nodeType":235},{},[3978],{"data":3979,"marks":3980,"value":234,"nodeType":79},{},[],{"data":3982,"content":3983,"nodeType":84},{},[3984],{"data":3985,"marks":3986,"value":242,"nodeType":79},{},[],{"metadata":3988,"sys":3991,"fields":3996},{"tags":3989,"concepts":3990},[],[],{"space":3992,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":3994,"publishedVersion":59,"revision":22,"locale":27},{"sys":3993},{"type":12,"linkType":13,"id":14},{"sys":3995},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":3997},{"url":258,"details":3998,"fileName":264,"contentType":265},{"size":260,"image":3999},{"width":262,"height":263},{"sys":4001,"fields":4004},{"id":4002,"createdAt":4003},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":4005,"slug":4006,"articleIntro":4005,"category":4007},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[4008],{"metadata":4009,"sys":4012,"fields":4019},{"tags":4010,"concepts":4011},[],[],{"space":4013,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4015,"publishedVersion":213,"revision":59,"contentType":4017,"locale":27},{"sys":4014},{"type":12,"linkType":13,"id":14},{"sys":4016},{"id":20,"type":12,"linkType":21},{"sys":4018},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4020,"metaTitle":223,"metaDescription":224,"mainTitle":4021,"subtitle":243,"heroImage":4036,"ctaButton":266,"ctaLink":267},[222],{"data":4022,"content":4023,"nodeType":71},{},[4024,4030],{"data":4025,"content":4026,"nodeType":235},{},[4027],{"data":4028,"marks":4029,"value":234,"nodeType":79},{},[],{"data":4031,"content":4032,"nodeType":84},{},[4033],{"data":4034,"marks":4035,"value":242,"nodeType":79},{},[],{"metadata":4037,"sys":4040,"fields":4045},{"tags":4038,"concepts":4039},[],[],{"space":4041,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4043,"publishedVersion":59,"revision":22,"locale":27},{"sys":4042},{"type":12,"linkType":13,"id":14},{"sys":4044},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4046},{"url":258,"details":4047,"fileName":264,"contentType":265},{"size":260,"image":4048},{"width":262,"height":263},{"sys":4050,"fields":4053},{"id":4051,"createdAt":4052},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":4054,"slug":4055,"articleIntro":-1,"category":4056},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[4057],{"metadata":4058,"sys":4061,"fields":4068},{"tags":4059,"concepts":4060},[],[],{"space":4062,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4064,"publishedVersion":213,"revision":59,"contentType":4066,"locale":27},{"sys":4063},{"type":12,"linkType":13,"id":14},{"sys":4065},{"id":20,"type":12,"linkType":21},{"sys":4067},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4069,"metaTitle":223,"metaDescription":224,"mainTitle":4070,"subtitle":243,"heroImage":4085,"ctaButton":266,"ctaLink":267},[222],{"data":4071,"content":4072,"nodeType":71},{},[4073,4079],{"data":4074,"content":4075,"nodeType":235},{},[4076],{"data":4077,"marks":4078,"value":234,"nodeType":79},{},[],{"data":4080,"content":4081,"nodeType":84},{},[4082],{"data":4083,"marks":4084,"value":242,"nodeType":79},{},[],{"metadata":4086,"sys":4089,"fields":4094},{"tags":4087,"concepts":4088},[],[],{"space":4090,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4092,"publishedVersion":59,"revision":22,"locale":27},{"sys":4091},{"type":12,"linkType":13,"id":14},{"sys":4093},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4095},{"url":258,"details":4096,"fileName":264,"contentType":265},{"size":260,"image":4097},{"width":262,"height":263},{"sys":4099,"fields":4102},{"id":4100,"createdAt":4101},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":4103,"slug":4104,"articleIntro":4103,"category":4105},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[4106],{"metadata":4107,"sys":4110,"fields":4117},{"tags":4108,"concepts":4109},[],[],{"space":4111,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4113,"publishedVersion":213,"revision":59,"contentType":4115,"locale":27},{"sys":4112},{"type":12,"linkType":13,"id":14},{"sys":4114},{"id":20,"type":12,"linkType":21},{"sys":4116},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4118,"metaTitle":223,"metaDescription":224,"mainTitle":4119,"subtitle":243,"heroImage":4134,"ctaButton":266,"ctaLink":267},[222],{"data":4120,"content":4121,"nodeType":71},{},[4122,4128],{"data":4123,"content":4124,"nodeType":235},{},[4125],{"data":4126,"marks":4127,"value":234,"nodeType":79},{},[],{"data":4129,"content":4130,"nodeType":84},{},[4131],{"data":4132,"marks":4133,"value":242,"nodeType":79},{},[],{"metadata":4135,"sys":4138,"fields":4143},{"tags":4136,"concepts":4137},[],[],{"space":4139,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4141,"publishedVersion":59,"revision":22,"locale":27},{"sys":4140},{"type":12,"linkType":13,"id":14},{"sys":4142},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4144},{"url":258,"details":4145,"fileName":264,"contentType":265},{"size":260,"image":4146},{"width":262,"height":263},{"sys":4148,"fields":4151},{"id":4149,"createdAt":4150},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":4152,"slug":4153,"articleIntro":4152,"category":4154},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[4155],{"metadata":4156,"sys":4159,"fields":4166},{"tags":4157,"concepts":4158},[],[],{"space":4160,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4162,"publishedVersion":213,"revision":59,"contentType":4164,"locale":27},{"sys":4161},{"type":12,"linkType":13,"id":14},{"sys":4163},{"id":20,"type":12,"linkType":21},{"sys":4165},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4167,"metaTitle":223,"metaDescription":224,"mainTitle":4168,"subtitle":243,"heroImage":4183,"ctaButton":266,"ctaLink":267},[222],{"data":4169,"content":4170,"nodeType":71},{},[4171,4177],{"data":4172,"content":4173,"nodeType":235},{},[4174],{"data":4175,"marks":4176,"value":234,"nodeType":79},{},[],{"data":4178,"content":4179,"nodeType":84},{},[4180],{"data":4181,"marks":4182,"value":242,"nodeType":79},{},[],{"metadata":4184,"sys":4187,"fields":4192},{"tags":4185,"concepts":4186},[],[],{"space":4188,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4190,"publishedVersion":59,"revision":22,"locale":27},{"sys":4189},{"type":12,"linkType":13,"id":14},{"sys":4191},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4193},{"url":258,"details":4194,"fileName":264,"contentType":265},{"size":260,"image":4195},{"width":262,"height":263},{"sys":4197,"fields":4200},{"id":4198,"createdAt":4199},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":4201,"slug":4202,"articleIntro":4201,"category":4203},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[4204],{"metadata":4205,"sys":4208,"fields":4215},{"tags":4206,"concepts":4207},[],[],{"space":4209,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4211,"publishedVersion":213,"revision":59,"contentType":4213,"locale":27},{"sys":4210},{"type":12,"linkType":13,"id":14},{"sys":4212},{"id":20,"type":12,"linkType":21},{"sys":4214},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4216,"metaTitle":223,"metaDescription":224,"mainTitle":4217,"subtitle":243,"heroImage":4232,"ctaButton":266,"ctaLink":267},[222],{"data":4218,"content":4219,"nodeType":71},{},[4220,4226],{"data":4221,"content":4222,"nodeType":235},{},[4223],{"data":4224,"marks":4225,"value":234,"nodeType":79},{},[],{"data":4227,"content":4228,"nodeType":84},{},[4229],{"data":4230,"marks":4231,"value":242,"nodeType":79},{},[],{"metadata":4233,"sys":4236,"fields":4241},{"tags":4234,"concepts":4235},[],[],{"space":4237,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4239,"publishedVersion":59,"revision":22,"locale":27},{"sys":4238},{"type":12,"linkType":13,"id":14},{"sys":4240},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4242},{"url":258,"details":4243,"fileName":264,"contentType":265},{"size":260,"image":4244},{"width":262,"height":263},{"sys":4246,"fields":4249},{"id":4247,"createdAt":4248},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":4250,"slug":4251,"articleIntro":4250,"category":4252},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[4253],{"metadata":4254,"sys":4257,"fields":4264},{"tags":4255,"concepts":4256},[],[],{"space":4258,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4260,"publishedVersion":213,"revision":59,"contentType":4262,"locale":27},{"sys":4259},{"type":12,"linkType":13,"id":14},{"sys":4261},{"id":20,"type":12,"linkType":21},{"sys":4263},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4265,"metaTitle":223,"metaDescription":224,"mainTitle":4266,"subtitle":243,"heroImage":4281,"ctaButton":266,"ctaLink":267},[222],{"data":4267,"content":4268,"nodeType":71},{},[4269,4275],{"data":4270,"content":4271,"nodeType":235},{},[4272],{"data":4273,"marks":4274,"value":234,"nodeType":79},{},[],{"data":4276,"content":4277,"nodeType":84},{},[4278],{"data":4279,"marks":4280,"value":242,"nodeType":79},{},[],{"metadata":4282,"sys":4285,"fields":4290},{"tags":4283,"concepts":4284},[],[],{"space":4286,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4288,"publishedVersion":59,"revision":22,"locale":27},{"sys":4287},{"type":12,"linkType":13,"id":14},{"sys":4289},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4291},{"url":258,"details":4292,"fileName":264,"contentType":265},{"size":260,"image":4293},{"width":262,"height":263},{"sys":4295,"fields":4298},{"id":4296,"createdAt":4297},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":4299,"slug":4300,"articleIntro":4299,"category":4301},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[4302],{"metadata":4303,"sys":4306,"fields":4313},{"tags":4304,"concepts":4305},[],[],{"space":4307,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4309,"publishedVersion":213,"revision":59,"contentType":4311,"locale":27},{"sys":4308},{"type":12,"linkType":13,"id":14},{"sys":4310},{"id":20,"type":12,"linkType":21},{"sys":4312},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4314,"metaTitle":223,"metaDescription":224,"mainTitle":4315,"subtitle":243,"heroImage":4330,"ctaButton":266,"ctaLink":267},[222],{"data":4316,"content":4317,"nodeType":71},{},[4318,4324],{"data":4319,"content":4320,"nodeType":235},{},[4321],{"data":4322,"marks":4323,"value":234,"nodeType":79},{},[],{"data":4325,"content":4326,"nodeType":84},{},[4327],{"data":4328,"marks":4329,"value":242,"nodeType":79},{},[],{"metadata":4331,"sys":4334,"fields":4339},{"tags":4332,"concepts":4333},[],[],{"space":4335,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4337,"publishedVersion":59,"revision":22,"locale":27},{"sys":4336},{"type":12,"linkType":13,"id":14},{"sys":4338},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4340},{"url":258,"details":4341,"fileName":264,"contentType":265},{"size":260,"image":4342},{"width":262,"height":263},{"sys":4344,"fields":4347},{"id":4345,"createdAt":4346},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":4348,"slug":4349,"articleIntro":4348,"category":4350},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[4351],{"metadata":4352,"sys":4355,"fields":4362},{"tags":4353,"concepts":4354},[],[],{"space":4356,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4358,"publishedVersion":213,"revision":59,"contentType":4360,"locale":27},{"sys":4357},{"type":12,"linkType":13,"id":14},{"sys":4359},{"id":20,"type":12,"linkType":21},{"sys":4361},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4363,"metaTitle":223,"metaDescription":224,"mainTitle":4364,"subtitle":243,"heroImage":4379,"ctaButton":266,"ctaLink":267},[222],{"data":4365,"content":4366,"nodeType":71},{},[4367,4373],{"data":4368,"content":4369,"nodeType":235},{},[4370],{"data":4371,"marks":4372,"value":234,"nodeType":79},{},[],{"data":4374,"content":4375,"nodeType":84},{},[4376],{"data":4377,"marks":4378,"value":242,"nodeType":79},{},[],{"metadata":4380,"sys":4383,"fields":4388},{"tags":4381,"concepts":4382},[],[],{"space":4384,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4386,"publishedVersion":59,"revision":22,"locale":27},{"sys":4385},{"type":12,"linkType":13,"id":14},{"sys":4387},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4389},{"url":258,"details":4390,"fileName":264,"contentType":265},{"size":260,"image":4391},{"width":262,"height":263},{"sys":4393,"fields":4396},{"id":4394,"createdAt":4395},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":4397,"slug":4398,"articleIntro":-1,"category":4399},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[4400],{"metadata":4401,"sys":4404,"fields":4411},{"tags":4402,"concepts":4403},[],[],{"space":4405,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4407,"publishedVersion":213,"revision":59,"contentType":4409,"locale":27},{"sys":4406},{"type":12,"linkType":13,"id":14},{"sys":4408},{"id":20,"type":12,"linkType":21},{"sys":4410},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4412,"metaTitle":223,"metaDescription":224,"mainTitle":4413,"subtitle":243,"heroImage":4428,"ctaButton":266,"ctaLink":267},[222],{"data":4414,"content":4415,"nodeType":71},{},[4416,4422],{"data":4417,"content":4418,"nodeType":235},{},[4419],{"data":4420,"marks":4421,"value":234,"nodeType":79},{},[],{"data":4423,"content":4424,"nodeType":84},{},[4425],{"data":4426,"marks":4427,"value":242,"nodeType":79},{},[],{"metadata":4429,"sys":4432,"fields":4437},{"tags":4430,"concepts":4431},[],[],{"space":4433,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4435,"publishedVersion":59,"revision":22,"locale":27},{"sys":4434},{"type":12,"linkType":13,"id":14},{"sys":4436},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4438},{"url":258,"details":4439,"fileName":264,"contentType":265},{"size":260,"image":4440},{"width":262,"height":263},{"sys":4442,"fields":4445},{"id":4443,"createdAt":4444},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":4446,"slug":4447,"articleIntro":4446,"category":4448},"Compte 502 - Actions propres","compte-502-actions-propres",[4449],{"metadata":4450,"sys":4453,"fields":4460},{"tags":4451,"concepts":4452},[],[],{"space":4454,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4456,"publishedVersion":213,"revision":59,"contentType":4458,"locale":27},{"sys":4455},{"type":12,"linkType":13,"id":14},{"sys":4457},{"id":20,"type":12,"linkType":21},{"sys":4459},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4461,"metaTitle":223,"metaDescription":224,"mainTitle":4462,"subtitle":243,"heroImage":4477,"ctaButton":266,"ctaLink":267},[222],{"data":4463,"content":4464,"nodeType":71},{},[4465,4471],{"data":4466,"content":4467,"nodeType":235},{},[4468],{"data":4469,"marks":4470,"value":234,"nodeType":79},{},[],{"data":4472,"content":4473,"nodeType":84},{},[4474],{"data":4475,"marks":4476,"value":242,"nodeType":79},{},[],{"metadata":4478,"sys":4481,"fields":4486},{"tags":4479,"concepts":4480},[],[],{"space":4482,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4484,"publishedVersion":59,"revision":22,"locale":27},{"sys":4483},{"type":12,"linkType":13,"id":14},{"sys":4485},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4487},{"url":258,"details":4488,"fileName":264,"contentType":265},{"size":260,"image":4489},{"width":262,"height":263},{"sys":4491,"fields":4494},{"id":4492,"createdAt":4493},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":4495,"slug":4496,"articleIntro":4495,"category":4497},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[4498],{"metadata":4499,"sys":4502,"fields":4509},{"tags":4500,"concepts":4501},[],[],{"space":4503,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4505,"publishedVersion":213,"revision":59,"contentType":4507,"locale":27},{"sys":4504},{"type":12,"linkType":13,"id":14},{"sys":4506},{"id":20,"type":12,"linkType":21},{"sys":4508},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4510,"metaTitle":223,"metaDescription":224,"mainTitle":4511,"subtitle":243,"heroImage":4526,"ctaButton":266,"ctaLink":267},[222],{"data":4512,"content":4513,"nodeType":71},{},[4514,4520],{"data":4515,"content":4516,"nodeType":235},{},[4517],{"data":4518,"marks":4519,"value":234,"nodeType":79},{},[],{"data":4521,"content":4522,"nodeType":84},{},[4523],{"data":4524,"marks":4525,"value":242,"nodeType":79},{},[],{"metadata":4527,"sys":4530,"fields":4535},{"tags":4528,"concepts":4529},[],[],{"space":4531,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4533,"publishedVersion":59,"revision":22,"locale":27},{"sys":4532},{"type":12,"linkType":13,"id":14},{"sys":4534},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4536},{"url":258,"details":4537,"fileName":264,"contentType":265},{"size":260,"image":4538},{"width":262,"height":263},{"sys":4540,"fields":4543},{"id":4541,"createdAt":4542},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":4544,"slug":4545,"articleIntro":4544,"category":4546},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[4547],{"metadata":4548,"sys":4551,"fields":4558},{"tags":4549,"concepts":4550},[],[],{"space":4552,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4554,"publishedVersion":213,"revision":59,"contentType":4556,"locale":27},{"sys":4553},{"type":12,"linkType":13,"id":14},{"sys":4555},{"id":20,"type":12,"linkType":21},{"sys":4557},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4559,"metaTitle":223,"metaDescription":224,"mainTitle":4560,"subtitle":243,"heroImage":4575,"ctaButton":266,"ctaLink":267},[222],{"data":4561,"content":4562,"nodeType":71},{},[4563,4569],{"data":4564,"content":4565,"nodeType":235},{},[4566],{"data":4567,"marks":4568,"value":234,"nodeType":79},{},[],{"data":4570,"content":4571,"nodeType":84},{},[4572],{"data":4573,"marks":4574,"value":242,"nodeType":79},{},[],{"metadata":4576,"sys":4579,"fields":4584},{"tags":4577,"concepts":4578},[],[],{"space":4580,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4582,"publishedVersion":59,"revision":22,"locale":27},{"sys":4581},{"type":12,"linkType":13,"id":14},{"sys":4583},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4585},{"url":258,"details":4586,"fileName":264,"contentType":265},{"size":260,"image":4587},{"width":262,"height":263},{"sys":4589,"fields":4592},{"id":4590,"createdAt":4591},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":4593,"slug":4594,"articleIntro":-1,"category":4595},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[4596],{"metadata":4597,"sys":4600,"fields":4607},{"tags":4598,"concepts":4599},[],[],{"space":4601,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4603,"publishedVersion":213,"revision":59,"contentType":4605,"locale":27},{"sys":4602},{"type":12,"linkType":13,"id":14},{"sys":4604},{"id":20,"type":12,"linkType":21},{"sys":4606},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4608,"metaTitle":223,"metaDescription":224,"mainTitle":4609,"subtitle":243,"heroImage":4624,"ctaButton":266,"ctaLink":267},[222],{"data":4610,"content":4611,"nodeType":71},{},[4612,4618],{"data":4613,"content":4614,"nodeType":235},{},[4615],{"data":4616,"marks":4617,"value":234,"nodeType":79},{},[],{"data":4619,"content":4620,"nodeType":84},{},[4621],{"data":4622,"marks":4623,"value":242,"nodeType":79},{},[],{"metadata":4625,"sys":4628,"fields":4633},{"tags":4626,"concepts":4627},[],[],{"space":4629,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4631,"publishedVersion":59,"revision":22,"locale":27},{"sys":4630},{"type":12,"linkType":13,"id":14},{"sys":4632},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4634},{"url":258,"details":4635,"fileName":264,"contentType":265},{"size":260,"image":4636},{"width":262,"height":263},{"sys":4638,"fields":4641},{"id":4639,"createdAt":4640},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":4642,"slug":4643,"articleIntro":4642,"category":4644},"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",[4645],{"metadata":4646,"sys":4649,"fields":4656},{"tags":4647,"concepts":4648},[],[],{"space":4650,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4652,"publishedVersion":213,"revision":59,"contentType":4654,"locale":27},{"sys":4651},{"type":12,"linkType":13,"id":14},{"sys":4653},{"id":20,"type":12,"linkType":21},{"sys":4655},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4657,"metaTitle":223,"metaDescription":224,"mainTitle":4658,"subtitle":243,"heroImage":4673,"ctaButton":266,"ctaLink":267},[222],{"data":4659,"content":4660,"nodeType":71},{},[4661,4667],{"data":4662,"content":4663,"nodeType":235},{},[4664],{"data":4665,"marks":4666,"value":234,"nodeType":79},{},[],{"data":4668,"content":4669,"nodeType":84},{},[4670],{"data":4671,"marks":4672,"value":242,"nodeType":79},{},[],{"metadata":4674,"sys":4677,"fields":4682},{"tags":4675,"concepts":4676},[],[],{"space":4678,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4680,"publishedVersion":59,"revision":22,"locale":27},{"sys":4679},{"type":12,"linkType":13,"id":14},{"sys":4681},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4683},{"url":258,"details":4684,"fileName":264,"contentType":265},{"size":260,"image":4685},{"width":262,"height":263},{"sys":4687,"fields":4690},{"id":4688,"createdAt":4689},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":4691,"slug":4692,"articleIntro":4691,"category":4693},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[4694],{"metadata":4695,"sys":4698,"fields":4705},{"tags":4696,"concepts":4697},[],[],{"space":4699,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4701,"publishedVersion":213,"revision":59,"contentType":4703,"locale":27},{"sys":4700},{"type":12,"linkType":13,"id":14},{"sys":4702},{"id":20,"type":12,"linkType":21},{"sys":4704},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4706,"metaTitle":223,"metaDescription":224,"mainTitle":4707,"subtitle":243,"heroImage":4722,"ctaButton":266,"ctaLink":267},[222],{"data":4708,"content":4709,"nodeType":71},{},[4710,4716],{"data":4711,"content":4712,"nodeType":235},{},[4713],{"data":4714,"marks":4715,"value":234,"nodeType":79},{},[],{"data":4717,"content":4718,"nodeType":84},{},[4719],{"data":4720,"marks":4721,"value":242,"nodeType":79},{},[],{"metadata":4723,"sys":4726,"fields":4731},{"tags":4724,"concepts":4725},[],[],{"space":4727,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4729,"publishedVersion":59,"revision":22,"locale":27},{"sys":4728},{"type":12,"linkType":13,"id":14},{"sys":4730},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4732},{"url":258,"details":4733,"fileName":264,"contentType":265},{"size":260,"image":4734},{"width":262,"height":263},{"sys":4736,"fields":4739},{"id":4737,"createdAt":4738},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":4740,"slug":4741,"articleIntro":4740,"category":4742},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[4743],{"metadata":4744,"sys":4747,"fields":4754},{"tags":4745,"concepts":4746},[],[],{"space":4748,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4750,"publishedVersion":213,"revision":59,"contentType":4752,"locale":27},{"sys":4749},{"type":12,"linkType":13,"id":14},{"sys":4751},{"id":20,"type":12,"linkType":21},{"sys":4753},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4755,"metaTitle":223,"metaDescription":224,"mainTitle":4756,"subtitle":243,"heroImage":4771,"ctaButton":266,"ctaLink":267},[222],{"data":4757,"content":4758,"nodeType":71},{},[4759,4765],{"data":4760,"content":4761,"nodeType":235},{},[4762],{"data":4763,"marks":4764,"value":234,"nodeType":79},{},[],{"data":4766,"content":4767,"nodeType":84},{},[4768],{"data":4769,"marks":4770,"value":242,"nodeType":79},{},[],{"metadata":4772,"sys":4775,"fields":4780},{"tags":4773,"concepts":4774},[],[],{"space":4776,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4778,"publishedVersion":59,"revision":22,"locale":27},{"sys":4777},{"type":12,"linkType":13,"id":14},{"sys":4779},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4781},{"url":258,"details":4782,"fileName":264,"contentType":265},{"size":260,"image":4783},{"width":262,"height":263},{"sys":4785,"fields":4788},{"id":4786,"createdAt":4787},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":4789,"slug":4790,"articleIntro":4789,"category":4791},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[4792],{"metadata":4793,"sys":4796,"fields":4803},{"tags":4794,"concepts":4795},[],[],{"space":4797,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4799,"publishedVersion":213,"revision":59,"contentType":4801,"locale":27},{"sys":4798},{"type":12,"linkType":13,"id":14},{"sys":4800},{"id":20,"type":12,"linkType":21},{"sys":4802},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4804,"metaTitle":223,"metaDescription":224,"mainTitle":4805,"subtitle":243,"heroImage":4820,"ctaButton":266,"ctaLink":267},[222],{"data":4806,"content":4807,"nodeType":71},{},[4808,4814],{"data":4809,"content":4810,"nodeType":235},{},[4811],{"data":4812,"marks":4813,"value":234,"nodeType":79},{},[],{"data":4815,"content":4816,"nodeType":84},{},[4817],{"data":4818,"marks":4819,"value":242,"nodeType":79},{},[],{"metadata":4821,"sys":4824,"fields":4829},{"tags":4822,"concepts":4823},[],[],{"space":4825,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4827,"publishedVersion":59,"revision":22,"locale":27},{"sys":4826},{"type":12,"linkType":13,"id":14},{"sys":4828},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4830},{"url":258,"details":4831,"fileName":264,"contentType":265},{"size":260,"image":4832},{"width":262,"height":263},{"sys":4834,"fields":4837},{"id":4835,"createdAt":4836},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":4838,"slug":4839,"articleIntro":4840,"category":4841},"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.",[4842],{"metadata":4843,"sys":4846,"fields":4853},{"tags":4844,"concepts":4845},[],[],{"space":4847,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4849,"publishedVersion":213,"revision":59,"contentType":4851,"locale":27},{"sys":4848},{"type":12,"linkType":13,"id":14},{"sys":4850},{"id":20,"type":12,"linkType":21},{"sys":4852},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4854,"metaTitle":223,"metaDescription":224,"mainTitle":4855,"subtitle":243,"heroImage":4870,"ctaButton":266,"ctaLink":267},[222],{"data":4856,"content":4857,"nodeType":71},{},[4858,4864],{"data":4859,"content":4860,"nodeType":235},{},[4861],{"data":4862,"marks":4863,"value":234,"nodeType":79},{},[],{"data":4865,"content":4866,"nodeType":84},{},[4867],{"data":4868,"marks":4869,"value":242,"nodeType":79},{},[],{"metadata":4871,"sys":4874,"fields":4879},{"tags":4872,"concepts":4873},[],[],{"space":4875,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4877,"publishedVersion":59,"revision":22,"locale":27},{"sys":4876},{"type":12,"linkType":13,"id":14},{"sys":4878},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4880},{"url":258,"details":4881,"fileName":264,"contentType":265},{"size":260,"image":4882},{"width":262,"height":263},{"sys":4884,"fields":4887},{"id":4885,"createdAt":4886},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":4888,"slug":4889,"articleIntro":-1,"category":4890},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[4891],{"metadata":4892,"sys":4895,"fields":4902},{"tags":4893,"concepts":4894},[],[],{"space":4896,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4898,"publishedVersion":213,"revision":59,"contentType":4900,"locale":27},{"sys":4897},{"type":12,"linkType":13,"id":14},{"sys":4899},{"id":20,"type":12,"linkType":21},{"sys":4901},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4903,"metaTitle":223,"metaDescription":224,"mainTitle":4904,"subtitle":243,"heroImage":4919,"ctaButton":266,"ctaLink":267},[222],{"data":4905,"content":4906,"nodeType":71},{},[4907,4913],{"data":4908,"content":4909,"nodeType":235},{},[4910],{"data":4911,"marks":4912,"value":234,"nodeType":79},{},[],{"data":4914,"content":4915,"nodeType":84},{},[4916],{"data":4917,"marks":4918,"value":242,"nodeType":79},{},[],{"metadata":4920,"sys":4923,"fields":4928},{"tags":4921,"concepts":4922},[],[],{"space":4924,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4926,"publishedVersion":59,"revision":22,"locale":27},{"sys":4925},{"type":12,"linkType":13,"id":14},{"sys":4927},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4929},{"url":258,"details":4930,"fileName":264,"contentType":265},{"size":260,"image":4931},{"width":262,"height":263},{"sys":4933,"fields":4936},{"id":4934,"createdAt":4935},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":4937,"slug":4938,"articleIntro":4937,"category":4939},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[4940],{"metadata":4941,"sys":4944,"fields":4951},{"tags":4942,"concepts":4943},[],[],{"space":4945,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4947,"publishedVersion":213,"revision":59,"contentType":4949,"locale":27},{"sys":4946},{"type":12,"linkType":13,"id":14},{"sys":4948},{"id":20,"type":12,"linkType":21},{"sys":4950},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":4952,"metaTitle":223,"metaDescription":224,"mainTitle":4953,"subtitle":243,"heroImage":4968,"ctaButton":266,"ctaLink":267},[222],{"data":4954,"content":4955,"nodeType":71},{},[4956,4962],{"data":4957,"content":4958,"nodeType":235},{},[4959],{"data":4960,"marks":4961,"value":234,"nodeType":79},{},[],{"data":4963,"content":4964,"nodeType":84},{},[4965],{"data":4966,"marks":4967,"value":242,"nodeType":79},{},[],{"metadata":4969,"sys":4972,"fields":4977},{"tags":4970,"concepts":4971},[],[],{"space":4973,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":4975,"publishedVersion":59,"revision":22,"locale":27},{"sys":4974},{"type":12,"linkType":13,"id":14},{"sys":4976},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":4978},{"url":258,"details":4979,"fileName":264,"contentType":265},{"size":260,"image":4980},{"width":262,"height":263},{"sys":4982,"fields":4985},{"id":4983,"createdAt":4984},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":4986,"slug":4987,"articleIntro":4986,"category":4988},"475 - Comptes d'attente","compte-475-comptes-d-attente",[4989],{"metadata":4990,"sys":4993,"fields":5000},{"tags":4991,"concepts":4992},[],[],{"space":4994,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":4996,"publishedVersion":213,"revision":59,"contentType":4998,"locale":27},{"sys":4995},{"type":12,"linkType":13,"id":14},{"sys":4997},{"id":20,"type":12,"linkType":21},{"sys":4999},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5001,"metaTitle":223,"metaDescription":224,"mainTitle":5002,"subtitle":243,"heroImage":5017,"ctaButton":266,"ctaLink":267},[222],{"data":5003,"content":5004,"nodeType":71},{},[5005,5011],{"data":5006,"content":5007,"nodeType":235},{},[5008],{"data":5009,"marks":5010,"value":234,"nodeType":79},{},[],{"data":5012,"content":5013,"nodeType":84},{},[5014],{"data":5015,"marks":5016,"value":242,"nodeType":79},{},[],{"metadata":5018,"sys":5021,"fields":5026},{"tags":5019,"concepts":5020},[],[],{"space":5022,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5024,"publishedVersion":59,"revision":22,"locale":27},{"sys":5023},{"type":12,"linkType":13,"id":14},{"sys":5025},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5027},{"url":258,"details":5028,"fileName":264,"contentType":265},{"size":260,"image":5029},{"width":262,"height":263},{"sys":5031,"fields":5034},{"id":5032,"createdAt":5033},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":5035,"slug":5036,"articleIntro":-1,"category":5037},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[5038],{"metadata":5039,"sys":5042,"fields":5049},{"tags":5040,"concepts":5041},[],[],{"space":5043,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5045,"publishedVersion":213,"revision":59,"contentType":5047,"locale":27},{"sys":5044},{"type":12,"linkType":13,"id":14},{"sys":5046},{"id":20,"type":12,"linkType":21},{"sys":5048},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5050,"metaTitle":223,"metaDescription":224,"mainTitle":5051,"subtitle":243,"heroImage":5066,"ctaButton":266,"ctaLink":267},[222],{"data":5052,"content":5053,"nodeType":71},{},[5054,5060],{"data":5055,"content":5056,"nodeType":235},{},[5057],{"data":5058,"marks":5059,"value":234,"nodeType":79},{},[],{"data":5061,"content":5062,"nodeType":84},{},[5063],{"data":5064,"marks":5065,"value":242,"nodeType":79},{},[],{"metadata":5067,"sys":5070,"fields":5075},{"tags":5068,"concepts":5069},[],[],{"space":5071,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5073,"publishedVersion":59,"revision":22,"locale":27},{"sys":5072},{"type":12,"linkType":13,"id":14},{"sys":5074},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5076},{"url":258,"details":5077,"fileName":264,"contentType":265},{"size":260,"image":5078},{"width":262,"height":263},{"sys":5080,"fields":5083},{"id":5081,"createdAt":5082},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":5084,"slug":5085,"articleIntro":5084,"category":5086},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[5087],{"metadata":5088,"sys":5091,"fields":5098},{"tags":5089,"concepts":5090},[],[],{"space":5092,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5094,"publishedVersion":213,"revision":59,"contentType":5096,"locale":27},{"sys":5093},{"type":12,"linkType":13,"id":14},{"sys":5095},{"id":20,"type":12,"linkType":21},{"sys":5097},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5099,"metaTitle":223,"metaDescription":224,"mainTitle":5100,"subtitle":243,"heroImage":5115,"ctaButton":266,"ctaLink":267},[222],{"data":5101,"content":5102,"nodeType":71},{},[5103,5109],{"data":5104,"content":5105,"nodeType":235},{},[5106],{"data":5107,"marks":5108,"value":234,"nodeType":79},{},[],{"data":5110,"content":5111,"nodeType":84},{},[5112],{"data":5113,"marks":5114,"value":242,"nodeType":79},{},[],{"metadata":5116,"sys":5119,"fields":5124},{"tags":5117,"concepts":5118},[],[],{"space":5120,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5122,"publishedVersion":59,"revision":22,"locale":27},{"sys":5121},{"type":12,"linkType":13,"id":14},{"sys":5123},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5125},{"url":258,"details":5126,"fileName":264,"contentType":265},{"size":260,"image":5127},{"width":262,"height":263},{"sys":5129,"fields":5132},{"id":5130,"createdAt":5131},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":5133,"slug":5134,"articleIntro":5133,"category":5135},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[5136],{"metadata":5137,"sys":5140,"fields":5147},{"tags":5138,"concepts":5139},[],[],{"space":5141,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5143,"publishedVersion":213,"revision":59,"contentType":5145,"locale":27},{"sys":5142},{"type":12,"linkType":13,"id":14},{"sys":5144},{"id":20,"type":12,"linkType":21},{"sys":5146},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5148,"metaTitle":223,"metaDescription":224,"mainTitle":5149,"subtitle":243,"heroImage":5164,"ctaButton":266,"ctaLink":267},[222],{"data":5150,"content":5151,"nodeType":71},{},[5152,5158],{"data":5153,"content":5154,"nodeType":235},{},[5155],{"data":5156,"marks":5157,"value":234,"nodeType":79},{},[],{"data":5159,"content":5160,"nodeType":84},{},[5161],{"data":5162,"marks":5163,"value":242,"nodeType":79},{},[],{"metadata":5165,"sys":5168,"fields":5173},{"tags":5166,"concepts":5167},[],[],{"space":5169,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5171,"publishedVersion":59,"revision":22,"locale":27},{"sys":5170},{"type":12,"linkType":13,"id":14},{"sys":5172},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5174},{"url":258,"details":5175,"fileName":264,"contentType":265},{"size":260,"image":5176},{"width":262,"height":263},{"sys":5178,"fields":5181},{"id":5179,"createdAt":5180},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":5182,"slug":5183,"articleIntro":5182,"category":5184},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[5185],{"metadata":5186,"sys":5189,"fields":5196},{"tags":5187,"concepts":5188},[],[],{"space":5190,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5192,"publishedVersion":213,"revision":59,"contentType":5194,"locale":27},{"sys":5191},{"type":12,"linkType":13,"id":14},{"sys":5193},{"id":20,"type":12,"linkType":21},{"sys":5195},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5197,"metaTitle":223,"metaDescription":224,"mainTitle":5198,"subtitle":243,"heroImage":5213,"ctaButton":266,"ctaLink":267},[222],{"data":5199,"content":5200,"nodeType":71},{},[5201,5207],{"data":5202,"content":5203,"nodeType":235},{},[5204],{"data":5205,"marks":5206,"value":234,"nodeType":79},{},[],{"data":5208,"content":5209,"nodeType":84},{},[5210],{"data":5211,"marks":5212,"value":242,"nodeType":79},{},[],{"metadata":5214,"sys":5217,"fields":5222},{"tags":5215,"concepts":5216},[],[],{"space":5218,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5220,"publishedVersion":59,"revision":22,"locale":27},{"sys":5219},{"type":12,"linkType":13,"id":14},{"sys":5221},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5223},{"url":258,"details":5224,"fileName":264,"contentType":265},{"size":260,"image":5225},{"width":262,"height":263},{"sys":5227,"fields":5230},{"id":5228,"createdAt":5229},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":5231,"slug":5232,"articleIntro":5231,"category":5233},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[5234],{"metadata":5235,"sys":5238,"fields":5245},{"tags":5236,"concepts":5237},[],[],{"space":5239,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5241,"publishedVersion":213,"revision":59,"contentType":5243,"locale":27},{"sys":5240},{"type":12,"linkType":13,"id":14},{"sys":5242},{"id":20,"type":12,"linkType":21},{"sys":5244},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5246,"metaTitle":223,"metaDescription":224,"mainTitle":5247,"subtitle":243,"heroImage":5262,"ctaButton":266,"ctaLink":267},[222],{"data":5248,"content":5249,"nodeType":71},{},[5250,5256],{"data":5251,"content":5252,"nodeType":235},{},[5253],{"data":5254,"marks":5255,"value":234,"nodeType":79},{},[],{"data":5257,"content":5258,"nodeType":84},{},[5259],{"data":5260,"marks":5261,"value":242,"nodeType":79},{},[],{"metadata":5263,"sys":5266,"fields":5271},{"tags":5264,"concepts":5265},[],[],{"space":5267,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5269,"publishedVersion":59,"revision":22,"locale":27},{"sys":5268},{"type":12,"linkType":13,"id":14},{"sys":5270},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5272},{"url":258,"details":5273,"fileName":264,"contentType":265},{"size":260,"image":5274},{"width":262,"height":263},{"sys":5276,"fields":5279},{"id":5277,"createdAt":5278},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":5280,"slug":5281,"articleIntro":5280,"category":5282},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[5283],{"metadata":5284,"sys":5287,"fields":5294},{"tags":5285,"concepts":5286},[],[],{"space":5288,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5290,"publishedVersion":213,"revision":59,"contentType":5292,"locale":27},{"sys":5289},{"type":12,"linkType":13,"id":14},{"sys":5291},{"id":20,"type":12,"linkType":21},{"sys":5293},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5295,"metaTitle":223,"metaDescription":224,"mainTitle":5296,"subtitle":243,"heroImage":5311,"ctaButton":266,"ctaLink":267},[222],{"data":5297,"content":5298,"nodeType":71},{},[5299,5305],{"data":5300,"content":5301,"nodeType":235},{},[5302],{"data":5303,"marks":5304,"value":234,"nodeType":79},{},[],{"data":5306,"content":5307,"nodeType":84},{},[5308],{"data":5309,"marks":5310,"value":242,"nodeType":79},{},[],{"metadata":5312,"sys":5315,"fields":5320},{"tags":5313,"concepts":5314},[],[],{"space":5316,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5318,"publishedVersion":59,"revision":22,"locale":27},{"sys":5317},{"type":12,"linkType":13,"id":14},{"sys":5319},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5321},{"url":258,"details":5322,"fileName":264,"contentType":265},{"size":260,"image":5323},{"width":262,"height":263},{"sys":5325,"fields":5328},{"id":5326,"createdAt":5327},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":5329,"slug":5330,"articleIntro":-1,"category":5331},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[5332],{"metadata":5333,"sys":5336,"fields":5343},{"tags":5334,"concepts":5335},[],[],{"space":5337,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5339,"publishedVersion":213,"revision":59,"contentType":5341,"locale":27},{"sys":5338},{"type":12,"linkType":13,"id":14},{"sys":5340},{"id":20,"type":12,"linkType":21},{"sys":5342},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5344,"metaTitle":223,"metaDescription":224,"mainTitle":5345,"subtitle":243,"heroImage":5360,"ctaButton":266,"ctaLink":267},[222],{"data":5346,"content":5347,"nodeType":71},{},[5348,5354],{"data":5349,"content":5350,"nodeType":235},{},[5351],{"data":5352,"marks":5353,"value":234,"nodeType":79},{},[],{"data":5355,"content":5356,"nodeType":84},{},[5357],{"data":5358,"marks":5359,"value":242,"nodeType":79},{},[],{"metadata":5361,"sys":5364,"fields":5369},{"tags":5362,"concepts":5363},[],[],{"space":5365,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5367,"publishedVersion":59,"revision":22,"locale":27},{"sys":5366},{"type":12,"linkType":13,"id":14},{"sys":5368},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5370},{"url":258,"details":5371,"fileName":264,"contentType":265},{"size":260,"image":5372},{"width":262,"height":263},{"sys":5374,"fields":5377},{"id":5375,"createdAt":5376},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":5378,"slug":5379,"articleIntro":5378,"category":5380},"78174 - Créances","compte-78174-creances",[5381],{"metadata":5382,"sys":5385,"fields":5392},{"tags":5383,"concepts":5384},[],[],{"space":5386,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5388,"publishedVersion":213,"revision":59,"contentType":5390,"locale":27},{"sys":5387},{"type":12,"linkType":13,"id":14},{"sys":5389},{"id":20,"type":12,"linkType":21},{"sys":5391},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5393,"metaTitle":223,"metaDescription":224,"mainTitle":5394,"subtitle":243,"heroImage":5409,"ctaButton":266,"ctaLink":267},[222],{"data":5395,"content":5396,"nodeType":71},{},[5397,5403],{"data":5398,"content":5399,"nodeType":235},{},[5400],{"data":5401,"marks":5402,"value":234,"nodeType":79},{},[],{"data":5404,"content":5405,"nodeType":84},{},[5406],{"data":5407,"marks":5408,"value":242,"nodeType":79},{},[],{"metadata":5410,"sys":5413,"fields":5418},{"tags":5411,"concepts":5412},[],[],{"space":5414,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5416,"publishedVersion":59,"revision":22,"locale":27},{"sys":5415},{"type":12,"linkType":13,"id":14},{"sys":5417},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5419},{"url":258,"details":5420,"fileName":264,"contentType":265},{"size":260,"image":5421},{"width":262,"height":263},{"sys":5423,"fields":5426},{"id":5424,"createdAt":5425},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":5427,"slug":5428,"articleIntro":5429,"category":5430},"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.",[5431],{"metadata":5432,"sys":5435,"fields":5442},{"tags":5433,"concepts":5434},[],[],{"space":5436,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5438,"publishedVersion":213,"revision":59,"contentType":5440,"locale":27},{"sys":5437},{"type":12,"linkType":13,"id":14},{"sys":5439},{"id":20,"type":12,"linkType":21},{"sys":5441},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5443,"metaTitle":223,"metaDescription":224,"mainTitle":5444,"subtitle":243,"heroImage":5459,"ctaButton":266,"ctaLink":267},[222],{"data":5445,"content":5446,"nodeType":71},{},[5447,5453],{"data":5448,"content":5449,"nodeType":235},{},[5450],{"data":5451,"marks":5452,"value":234,"nodeType":79},{},[],{"data":5454,"content":5455,"nodeType":84},{},[5456],{"data":5457,"marks":5458,"value":242,"nodeType":79},{},[],{"metadata":5460,"sys":5463,"fields":5468},{"tags":5461,"concepts":5462},[],[],{"space":5464,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5466,"publishedVersion":59,"revision":22,"locale":27},{"sys":5465},{"type":12,"linkType":13,"id":14},{"sys":5467},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5469},{"url":258,"details":5470,"fileName":264,"contentType":265},{"size":260,"image":5471},{"width":262,"height":263},{"sys":5473,"fields":5476},{"id":5474,"createdAt":5475},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":5477,"slug":5478,"articleIntro":5477,"category":5479},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[5480],{"metadata":5481,"sys":5484,"fields":5491},{"tags":5482,"concepts":5483},[],[],{"space":5485,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5487,"publishedVersion":213,"revision":59,"contentType":5489,"locale":27},{"sys":5486},{"type":12,"linkType":13,"id":14},{"sys":5488},{"id":20,"type":12,"linkType":21},{"sys":5490},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5492,"metaTitle":223,"metaDescription":224,"mainTitle":5493,"subtitle":243,"heroImage":5508,"ctaButton":266,"ctaLink":267},[222],{"data":5494,"content":5495,"nodeType":71},{},[5496,5502],{"data":5497,"content":5498,"nodeType":235},{},[5499],{"data":5500,"marks":5501,"value":234,"nodeType":79},{},[],{"data":5503,"content":5504,"nodeType":84},{},[5505],{"data":5506,"marks":5507,"value":242,"nodeType":79},{},[],{"metadata":5509,"sys":5512,"fields":5517},{"tags":5510,"concepts":5511},[],[],{"space":5513,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5515,"publishedVersion":59,"revision":22,"locale":27},{"sys":5514},{"type":12,"linkType":13,"id":14},{"sys":5516},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5518},{"url":258,"details":5519,"fileName":264,"contentType":265},{"size":260,"image":5520},{"width":262,"height":263},{"sys":5522,"fields":5525},{"id":5523,"createdAt":5524},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":5526,"slug":5527,"articleIntro":5526,"category":5528},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[5529],{"metadata":5530,"sys":5533,"fields":5540},{"tags":5531,"concepts":5532},[],[],{"space":5534,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5536,"publishedVersion":213,"revision":59,"contentType":5538,"locale":27},{"sys":5535},{"type":12,"linkType":13,"id":14},{"sys":5537},{"id":20,"type":12,"linkType":21},{"sys":5539},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5541,"metaTitle":223,"metaDescription":224,"mainTitle":5542,"subtitle":243,"heroImage":5557,"ctaButton":266,"ctaLink":267},[222],{"data":5543,"content":5544,"nodeType":71},{},[5545,5551],{"data":5546,"content":5547,"nodeType":235},{},[5548],{"data":5549,"marks":5550,"value":234,"nodeType":79},{},[],{"data":5552,"content":5553,"nodeType":84},{},[5554],{"data":5555,"marks":5556,"value":242,"nodeType":79},{},[],{"metadata":5558,"sys":5561,"fields":5566},{"tags":5559,"concepts":5560},[],[],{"space":5562,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5564,"publishedVersion":59,"revision":22,"locale":27},{"sys":5563},{"type":12,"linkType":13,"id":14},{"sys":5565},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5567},{"url":258,"details":5568,"fileName":264,"contentType":265},{"size":260,"image":5569},{"width":262,"height":263},{"sys":5571,"fields":5574},{"id":5572,"createdAt":5573},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5575,"slug":5576,"articleIntro":5575,"category":5577},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5578],{"metadata":5579,"sys":5582,"fields":5589},{"tags":5580,"concepts":5581},[],[],{"space":5583,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5585,"publishedVersion":213,"revision":59,"contentType":5587,"locale":27},{"sys":5584},{"type":12,"linkType":13,"id":14},{"sys":5586},{"id":20,"type":12,"linkType":21},{"sys":5588},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5590,"metaTitle":223,"metaDescription":224,"mainTitle":5591,"subtitle":243,"heroImage":5606,"ctaButton":266,"ctaLink":267},[222],{"data":5592,"content":5593,"nodeType":71},{},[5594,5600],{"data":5595,"content":5596,"nodeType":235},{},[5597],{"data":5598,"marks":5599,"value":234,"nodeType":79},{},[],{"data":5601,"content":5602,"nodeType":84},{},[5603],{"data":5604,"marks":5605,"value":242,"nodeType":79},{},[],{"metadata":5607,"sys":5610,"fields":5615},{"tags":5608,"concepts":5609},[],[],{"space":5611,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5613,"publishedVersion":59,"revision":22,"locale":27},{"sys":5612},{"type":12,"linkType":13,"id":14},{"sys":5614},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5616},{"url":258,"details":5617,"fileName":264,"contentType":265},{"size":260,"image":5618},{"width":262,"height":263},{"sys":5620,"fields":5623},{"id":5621,"createdAt":5622},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":5624,"slug":5625,"articleIntro":5624,"category":5626},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[5627],{"metadata":5628,"sys":5631,"fields":5638},{"tags":5629,"concepts":5630},[],[],{"space":5632,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5634,"publishedVersion":213,"revision":59,"contentType":5636,"locale":27},{"sys":5633},{"type":12,"linkType":13,"id":14},{"sys":5635},{"id":20,"type":12,"linkType":21},{"sys":5637},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5639,"metaTitle":223,"metaDescription":224,"mainTitle":5640,"subtitle":243,"heroImage":5655,"ctaButton":266,"ctaLink":267},[222],{"data":5641,"content":5642,"nodeType":71},{},[5643,5649],{"data":5644,"content":5645,"nodeType":235},{},[5646],{"data":5647,"marks":5648,"value":234,"nodeType":79},{},[],{"data":5650,"content":5651,"nodeType":84},{},[5652],{"data":5653,"marks":5654,"value":242,"nodeType":79},{},[],{"metadata":5656,"sys":5659,"fields":5664},{"tags":5657,"concepts":5658},[],[],{"space":5660,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5662,"publishedVersion":59,"revision":22,"locale":27},{"sys":5661},{"type":12,"linkType":13,"id":14},{"sys":5663},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5665},{"url":258,"details":5666,"fileName":264,"contentType":265},{"size":260,"image":5667},{"width":262,"height":263},{"sys":5669,"fields":5672},{"id":5670,"createdAt":5671},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":5673,"slug":5674,"articleIntro":5673,"category":5675},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[5676],{"metadata":5677,"sys":5680,"fields":5687},{"tags":5678,"concepts":5679},[],[],{"space":5681,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5683,"publishedVersion":213,"revision":59,"contentType":5685,"locale":27},{"sys":5682},{"type":12,"linkType":13,"id":14},{"sys":5684},{"id":20,"type":12,"linkType":21},{"sys":5686},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5688,"metaTitle":223,"metaDescription":224,"mainTitle":5689,"subtitle":243,"heroImage":5704,"ctaButton":266,"ctaLink":267},[222],{"data":5690,"content":5691,"nodeType":71},{},[5692,5698],{"data":5693,"content":5694,"nodeType":235},{},[5695],{"data":5696,"marks":5697,"value":234,"nodeType":79},{},[],{"data":5699,"content":5700,"nodeType":84},{},[5701],{"data":5702,"marks":5703,"value":242,"nodeType":79},{},[],{"metadata":5705,"sys":5708,"fields":5713},{"tags":5706,"concepts":5707},[],[],{"space":5709,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5711,"publishedVersion":59,"revision":22,"locale":27},{"sys":5710},{"type":12,"linkType":13,"id":14},{"sys":5712},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5714},{"url":258,"details":5715,"fileName":264,"contentType":265},{"size":260,"image":5716},{"width":262,"height":263},{"sys":5718,"fields":5721},{"id":5719,"createdAt":5720},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":5722,"slug":5723,"articleIntro":5722,"category":5724},"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",[5725],{"metadata":5726,"sys":5729,"fields":5736},{"tags":5727,"concepts":5728},[],[],{"space":5730,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5732,"publishedVersion":213,"revision":59,"contentType":5734,"locale":27},{"sys":5731},{"type":12,"linkType":13,"id":14},{"sys":5733},{"id":20,"type":12,"linkType":21},{"sys":5735},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5737,"metaTitle":223,"metaDescription":224,"mainTitle":5738,"subtitle":243,"heroImage":5753,"ctaButton":266,"ctaLink":267},[222],{"data":5739,"content":5740,"nodeType":71},{},[5741,5747],{"data":5742,"content":5743,"nodeType":235},{},[5744],{"data":5745,"marks":5746,"value":234,"nodeType":79},{},[],{"data":5748,"content":5749,"nodeType":84},{},[5750],{"data":5751,"marks":5752,"value":242,"nodeType":79},{},[],{"metadata":5754,"sys":5757,"fields":5762},{"tags":5755,"concepts":5756},[],[],{"space":5758,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5760,"publishedVersion":59,"revision":22,"locale":27},{"sys":5759},{"type":12,"linkType":13,"id":14},{"sys":5761},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5763},{"url":258,"details":5764,"fileName":264,"contentType":265},{"size":260,"image":5765},{"width":262,"height":263},{"sys":5767,"fields":5770},{"id":5768,"createdAt":5769},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":5771,"slug":5772,"articleIntro":5771,"category":5773},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[5774],{"metadata":5775,"sys":5778,"fields":5785},{"tags":5776,"concepts":5777},[],[],{"space":5779,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5781,"publishedVersion":213,"revision":59,"contentType":5783,"locale":27},{"sys":5780},{"type":12,"linkType":13,"id":14},{"sys":5782},{"id":20,"type":12,"linkType":21},{"sys":5784},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5786,"metaTitle":223,"metaDescription":224,"mainTitle":5787,"subtitle":243,"heroImage":5802,"ctaButton":266,"ctaLink":267},[222],{"data":5788,"content":5789,"nodeType":71},{},[5790,5796],{"data":5791,"content":5792,"nodeType":235},{},[5793],{"data":5794,"marks":5795,"value":234,"nodeType":79},{},[],{"data":5797,"content":5798,"nodeType":84},{},[5799],{"data":5800,"marks":5801,"value":242,"nodeType":79},{},[],{"metadata":5803,"sys":5806,"fields":5811},{"tags":5804,"concepts":5805},[],[],{"space":5807,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5809,"publishedVersion":59,"revision":22,"locale":27},{"sys":5808},{"type":12,"linkType":13,"id":14},{"sys":5810},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5812},{"url":258,"details":5813,"fileName":264,"contentType":265},{"size":260,"image":5814},{"width":262,"height":263},{"sys":5816,"fields":5819},{"id":5817,"createdAt":5818},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5820,"slug":5821,"articleIntro":5820,"category":5822},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5823],{"metadata":5824,"sys":5827,"fields":5834},{"tags":5825,"concepts":5826},[],[],{"space":5828,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5830,"publishedVersion":213,"revision":59,"contentType":5832,"locale":27},{"sys":5829},{"type":12,"linkType":13,"id":14},{"sys":5831},{"id":20,"type":12,"linkType":21},{"sys":5833},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5835,"metaTitle":223,"metaDescription":224,"mainTitle":5836,"subtitle":243,"heroImage":5851,"ctaButton":266,"ctaLink":267},[222],{"data":5837,"content":5838,"nodeType":71},{},[5839,5845],{"data":5840,"content":5841,"nodeType":235},{},[5842],{"data":5843,"marks":5844,"value":234,"nodeType":79},{},[],{"data":5846,"content":5847,"nodeType":84},{},[5848],{"data":5849,"marks":5850,"value":242,"nodeType":79},{},[],{"metadata":5852,"sys":5855,"fields":5860},{"tags":5853,"concepts":5854},[],[],{"space":5856,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5858,"publishedVersion":59,"revision":22,"locale":27},{"sys":5857},{"type":12,"linkType":13,"id":14},{"sys":5859},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5861},{"url":258,"details":5862,"fileName":264,"contentType":265},{"size":260,"image":5863},{"width":262,"height":263},{"sys":5865,"fields":5868},{"id":5866,"createdAt":5867},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":5869,"slug":5870,"articleIntro":5869,"category":5871},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[5872],{"metadata":5873,"sys":5876,"fields":5883},{"tags":5874,"concepts":5875},[],[],{"space":5877,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5879,"publishedVersion":213,"revision":59,"contentType":5881,"locale":27},{"sys":5878},{"type":12,"linkType":13,"id":14},{"sys":5880},{"id":20,"type":12,"linkType":21},{"sys":5882},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5884,"metaTitle":223,"metaDescription":224,"mainTitle":5885,"subtitle":243,"heroImage":5900,"ctaButton":266,"ctaLink":267},[222],{"data":5886,"content":5887,"nodeType":71},{},[5888,5894],{"data":5889,"content":5890,"nodeType":235},{},[5891],{"data":5892,"marks":5893,"value":234,"nodeType":79},{},[],{"data":5895,"content":5896,"nodeType":84},{},[5897],{"data":5898,"marks":5899,"value":242,"nodeType":79},{},[],{"metadata":5901,"sys":5904,"fields":5909},{"tags":5902,"concepts":5903},[],[],{"space":5905,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5907,"publishedVersion":59,"revision":22,"locale":27},{"sys":5906},{"type":12,"linkType":13,"id":14},{"sys":5908},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5910},{"url":258,"details":5911,"fileName":264,"contentType":265},{"size":260,"image":5912},{"width":262,"height":263},{"sys":5914,"fields":5917},{"id":5915,"createdAt":5916},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":5918,"slug":5919,"articleIntro":-1,"category":5920},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[5921],{"metadata":5922,"sys":5925,"fields":5932},{"tags":5923,"concepts":5924},[],[],{"space":5926,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5928,"publishedVersion":213,"revision":59,"contentType":5930,"locale":27},{"sys":5927},{"type":12,"linkType":13,"id":14},{"sys":5929},{"id":20,"type":12,"linkType":21},{"sys":5931},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5933,"metaTitle":223,"metaDescription":224,"mainTitle":5934,"subtitle":243,"heroImage":5949,"ctaButton":266,"ctaLink":267},[222],{"data":5935,"content":5936,"nodeType":71},{},[5937,5943],{"data":5938,"content":5939,"nodeType":235},{},[5940],{"data":5941,"marks":5942,"value":234,"nodeType":79},{},[],{"data":5944,"content":5945,"nodeType":84},{},[5946],{"data":5947,"marks":5948,"value":242,"nodeType":79},{},[],{"metadata":5950,"sys":5953,"fields":5958},{"tags":5951,"concepts":5952},[],[],{"space":5954,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":5956,"publishedVersion":59,"revision":22,"locale":27},{"sys":5955},{"type":12,"linkType":13,"id":14},{"sys":5957},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":5959},{"url":258,"details":5960,"fileName":264,"contentType":265},{"size":260,"image":5961},{"width":262,"height":263},{"sys":5963,"fields":5966},{"id":5964,"createdAt":5965},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":5967,"slug":5968,"articleIntro":-1,"category":5969},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[5970],{"metadata":5971,"sys":5974,"fields":5981},{"tags":5972,"concepts":5973},[],[],{"space":5975,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":5977,"publishedVersion":213,"revision":59,"contentType":5979,"locale":27},{"sys":5976},{"type":12,"linkType":13,"id":14},{"sys":5978},{"id":20,"type":12,"linkType":21},{"sys":5980},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":5982,"metaTitle":223,"metaDescription":224,"mainTitle":5983,"subtitle":243,"heroImage":5998,"ctaButton":266,"ctaLink":267},[222],{"data":5984,"content":5985,"nodeType":71},{},[5986,5992],{"data":5987,"content":5988,"nodeType":235},{},[5989],{"data":5990,"marks":5991,"value":234,"nodeType":79},{},[],{"data":5993,"content":5994,"nodeType":84},{},[5995],{"data":5996,"marks":5997,"value":242,"nodeType":79},{},[],{"metadata":5999,"sys":6002,"fields":6007},{"tags":6000,"concepts":6001},[],[],{"space":6003,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6005,"publishedVersion":59,"revision":22,"locale":27},{"sys":6004},{"type":12,"linkType":13,"id":14},{"sys":6006},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6008},{"url":258,"details":6009,"fileName":264,"contentType":265},{"size":260,"image":6010},{"width":262,"height":263},{"sys":6012,"fields":6015},{"id":6013,"createdAt":6014},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":6016,"slug":6017,"articleIntro":-1,"category":6018},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[6019],{"metadata":6020,"sys":6023,"fields":6030},{"tags":6021,"concepts":6022},[],[],{"space":6024,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6026,"publishedVersion":213,"revision":59,"contentType":6028,"locale":27},{"sys":6025},{"type":12,"linkType":13,"id":14},{"sys":6027},{"id":20,"type":12,"linkType":21},{"sys":6029},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6031,"metaTitle":223,"metaDescription":224,"mainTitle":6032,"subtitle":243,"heroImage":6047,"ctaButton":266,"ctaLink":267},[222],{"data":6033,"content":6034,"nodeType":71},{},[6035,6041],{"data":6036,"content":6037,"nodeType":235},{},[6038],{"data":6039,"marks":6040,"value":234,"nodeType":79},{},[],{"data":6042,"content":6043,"nodeType":84},{},[6044],{"data":6045,"marks":6046,"value":242,"nodeType":79},{},[],{"metadata":6048,"sys":6051,"fields":6056},{"tags":6049,"concepts":6050},[],[],{"space":6052,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6054,"publishedVersion":59,"revision":22,"locale":27},{"sys":6053},{"type":12,"linkType":13,"id":14},{"sys":6055},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6057},{"url":258,"details":6058,"fileName":264,"contentType":265},{"size":260,"image":6059},{"width":262,"height":263},{"sys":6061,"fields":6064},{"id":6062,"createdAt":6063},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":6065,"slug":6066,"articleIntro":6067,"category":6068},"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.",[6069],{"metadata":6070,"sys":6073,"fields":6080},{"tags":6071,"concepts":6072},[],[],{"space":6074,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6076,"publishedVersion":213,"revision":59,"contentType":6078,"locale":27},{"sys":6075},{"type":12,"linkType":13,"id":14},{"sys":6077},{"id":20,"type":12,"linkType":21},{"sys":6079},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6081,"metaTitle":223,"metaDescription":224,"mainTitle":6082,"subtitle":243,"heroImage":6097,"ctaButton":266,"ctaLink":267},[222],{"data":6083,"content":6084,"nodeType":71},{},[6085,6091],{"data":6086,"content":6087,"nodeType":235},{},[6088],{"data":6089,"marks":6090,"value":234,"nodeType":79},{},[],{"data":6092,"content":6093,"nodeType":84},{},[6094],{"data":6095,"marks":6096,"value":242,"nodeType":79},{},[],{"metadata":6098,"sys":6101,"fields":6106},{"tags":6099,"concepts":6100},[],[],{"space":6102,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6104,"publishedVersion":59,"revision":22,"locale":27},{"sys":6103},{"type":12,"linkType":13,"id":14},{"sys":6105},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6107},{"url":258,"details":6108,"fileName":264,"contentType":265},{"size":260,"image":6109},{"width":262,"height":263},{"sys":6111,"fields":6114},{"id":6112,"createdAt":6113},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":6115,"slug":6116,"articleIntro":6115,"category":6117},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[6118],{"metadata":6119,"sys":6122,"fields":6129},{"tags":6120,"concepts":6121},[],[],{"space":6123,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6125,"publishedVersion":213,"revision":59,"contentType":6127,"locale":27},{"sys":6124},{"type":12,"linkType":13,"id":14},{"sys":6126},{"id":20,"type":12,"linkType":21},{"sys":6128},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6130,"metaTitle":223,"metaDescription":224,"mainTitle":6131,"subtitle":243,"heroImage":6146,"ctaButton":266,"ctaLink":267},[222],{"data":6132,"content":6133,"nodeType":71},{},[6134,6140],{"data":6135,"content":6136,"nodeType":235},{},[6137],{"data":6138,"marks":6139,"value":234,"nodeType":79},{},[],{"data":6141,"content":6142,"nodeType":84},{},[6143],{"data":6144,"marks":6145,"value":242,"nodeType":79},{},[],{"metadata":6147,"sys":6150,"fields":6155},{"tags":6148,"concepts":6149},[],[],{"space":6151,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6153,"publishedVersion":59,"revision":22,"locale":27},{"sys":6152},{"type":12,"linkType":13,"id":14},{"sys":6154},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6156},{"url":258,"details":6157,"fileName":264,"contentType":265},{"size":260,"image":6158},{"width":262,"height":263},{"sys":6160,"fields":6163},{"id":6161,"createdAt":6162},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":6164,"slug":6165,"articleIntro":-1,"category":6166},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[6167],{"metadata":6168,"sys":6171,"fields":6178},{"tags":6169,"concepts":6170},[],[],{"space":6172,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6174,"publishedVersion":213,"revision":59,"contentType":6176,"locale":27},{"sys":6173},{"type":12,"linkType":13,"id":14},{"sys":6175},{"id":20,"type":12,"linkType":21},{"sys":6177},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6179,"metaTitle":223,"metaDescription":224,"mainTitle":6180,"subtitle":243,"heroImage":6195,"ctaButton":266,"ctaLink":267},[222],{"data":6181,"content":6182,"nodeType":71},{},[6183,6189],{"data":6184,"content":6185,"nodeType":235},{},[6186],{"data":6187,"marks":6188,"value":234,"nodeType":79},{},[],{"data":6190,"content":6191,"nodeType":84},{},[6192],{"data":6193,"marks":6194,"value":242,"nodeType":79},{},[],{"metadata":6196,"sys":6199,"fields":6204},{"tags":6197,"concepts":6198},[],[],{"space":6200,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6202,"publishedVersion":59,"revision":22,"locale":27},{"sys":6201},{"type":12,"linkType":13,"id":14},{"sys":6203},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6205},{"url":258,"details":6206,"fileName":264,"contentType":265},{"size":260,"image":6207},{"width":262,"height":263},{"sys":6209,"fields":6212},{"id":6210,"createdAt":6211},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":6213,"slug":6214,"articleIntro":-1,"category":6215},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[6216],{"metadata":6217,"sys":6220,"fields":6227},{"tags":6218,"concepts":6219},[],[],{"space":6221,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6223,"publishedVersion":213,"revision":59,"contentType":6225,"locale":27},{"sys":6222},{"type":12,"linkType":13,"id":14},{"sys":6224},{"id":20,"type":12,"linkType":21},{"sys":6226},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6228,"metaTitle":223,"metaDescription":224,"mainTitle":6229,"subtitle":243,"heroImage":6244,"ctaButton":266,"ctaLink":267},[222],{"data":6230,"content":6231,"nodeType":71},{},[6232,6238],{"data":6233,"content":6234,"nodeType":235},{},[6235],{"data":6236,"marks":6237,"value":234,"nodeType":79},{},[],{"data":6239,"content":6240,"nodeType":84},{},[6241],{"data":6242,"marks":6243,"value":242,"nodeType":79},{},[],{"metadata":6245,"sys":6248,"fields":6253},{"tags":6246,"concepts":6247},[],[],{"space":6249,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6251,"publishedVersion":59,"revision":22,"locale":27},{"sys":6250},{"type":12,"linkType":13,"id":14},{"sys":6252},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6254},{"url":258,"details":6255,"fileName":264,"contentType":265},{"size":260,"image":6256},{"width":262,"height":263},{"sys":6258,"fields":6261},{"id":6259,"createdAt":6260},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":6262,"slug":6263,"articleIntro":-1,"category":6264},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[6265],{"metadata":6266,"sys":6269,"fields":6276},{"tags":6267,"concepts":6268},[],[],{"space":6270,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6272,"publishedVersion":213,"revision":59,"contentType":6274,"locale":27},{"sys":6271},{"type":12,"linkType":13,"id":14},{"sys":6273},{"id":20,"type":12,"linkType":21},{"sys":6275},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6277,"metaTitle":223,"metaDescription":224,"mainTitle":6278,"subtitle":243,"heroImage":6293,"ctaButton":266,"ctaLink":267},[222],{"data":6279,"content":6280,"nodeType":71},{},[6281,6287],{"data":6282,"content":6283,"nodeType":235},{},[6284],{"data":6285,"marks":6286,"value":234,"nodeType":79},{},[],{"data":6288,"content":6289,"nodeType":84},{},[6290],{"data":6291,"marks":6292,"value":242,"nodeType":79},{},[],{"metadata":6294,"sys":6297,"fields":6302},{"tags":6295,"concepts":6296},[],[],{"space":6298,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6300,"publishedVersion":59,"revision":22,"locale":27},{"sys":6299},{"type":12,"linkType":13,"id":14},{"sys":6301},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6303},{"url":258,"details":6304,"fileName":264,"contentType":265},{"size":260,"image":6305},{"width":262,"height":263},{"sys":6307,"fields":6310},{"id":6308,"createdAt":6309},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":6311,"slug":6312,"articleIntro":-1,"category":6313},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[6314],{"metadata":6315,"sys":6318,"fields":6325},{"tags":6316,"concepts":6317},[],[],{"space":6319,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6321,"publishedVersion":213,"revision":59,"contentType":6323,"locale":27},{"sys":6320},{"type":12,"linkType":13,"id":14},{"sys":6322},{"id":20,"type":12,"linkType":21},{"sys":6324},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6326,"metaTitle":223,"metaDescription":224,"mainTitle":6327,"subtitle":243,"heroImage":6342,"ctaButton":266,"ctaLink":267},[222],{"data":6328,"content":6329,"nodeType":71},{},[6330,6336],{"data":6331,"content":6332,"nodeType":235},{},[6333],{"data":6334,"marks":6335,"value":234,"nodeType":79},{},[],{"data":6337,"content":6338,"nodeType":84},{},[6339],{"data":6340,"marks":6341,"value":242,"nodeType":79},{},[],{"metadata":6343,"sys":6346,"fields":6351},{"tags":6344,"concepts":6345},[],[],{"space":6347,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6349,"publishedVersion":59,"revision":22,"locale":27},{"sys":6348},{"type":12,"linkType":13,"id":14},{"sys":6350},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6352},{"url":258,"details":6353,"fileName":264,"contentType":265},{"size":260,"image":6354},{"width":262,"height":263},{"sys":6356,"fields":6359},{"id":6357,"createdAt":6358},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":6360,"slug":6361,"articleIntro":6362,"category":6363},"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.",[6364],{"metadata":6365,"sys":6368,"fields":6375},{"tags":6366,"concepts":6367},[],[],{"space":6369,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6371,"publishedVersion":213,"revision":59,"contentType":6373,"locale":27},{"sys":6370},{"type":12,"linkType":13,"id":14},{"sys":6372},{"id":20,"type":12,"linkType":21},{"sys":6374},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6376,"metaTitle":223,"metaDescription":224,"mainTitle":6377,"subtitle":243,"heroImage":6392,"ctaButton":266,"ctaLink":267},[222],{"data":6378,"content":6379,"nodeType":71},{},[6380,6386],{"data":6381,"content":6382,"nodeType":235},{},[6383],{"data":6384,"marks":6385,"value":234,"nodeType":79},{},[],{"data":6387,"content":6388,"nodeType":84},{},[6389],{"data":6390,"marks":6391,"value":242,"nodeType":79},{},[],{"metadata":6393,"sys":6396,"fields":6401},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6399,"publishedVersion":59,"revision":22,"locale":27},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6402},{"url":258,"details":6403,"fileName":264,"contentType":265},{"size":260,"image":6404},{"width":262,"height":263},{"sys":6406,"fields":6409},{"id":6407,"createdAt":6408},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":6410,"slug":6411,"articleIntro":-1,"category":6412},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[6413],{"metadata":6414,"sys":6417,"fields":6424},{"tags":6415,"concepts":6416},[],[],{"space":6418,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6420,"publishedVersion":213,"revision":59,"contentType":6422,"locale":27},{"sys":6419},{"type":12,"linkType":13,"id":14},{"sys":6421},{"id":20,"type":12,"linkType":21},{"sys":6423},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6425,"metaTitle":223,"metaDescription":224,"mainTitle":6426,"subtitle":243,"heroImage":6441,"ctaButton":266,"ctaLink":267},[222],{"data":6427,"content":6428,"nodeType":71},{},[6429,6435],{"data":6430,"content":6431,"nodeType":235},{},[6432],{"data":6433,"marks":6434,"value":234,"nodeType":79},{},[],{"data":6436,"content":6437,"nodeType":84},{},[6438],{"data":6439,"marks":6440,"value":242,"nodeType":79},{},[],{"metadata":6442,"sys":6445,"fields":6450},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6448,"publishedVersion":59,"revision":22,"locale":27},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6451},{"url":258,"details":6452,"fileName":264,"contentType":265},{"size":260,"image":6453},{"width":262,"height":263},{"sys":6455,"fields":6458},{"id":6456,"createdAt":6457},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":6459,"slug":6460,"articleIntro":6459,"category":6461},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[6462],{"metadata":6463,"sys":6466,"fields":6473},{"tags":6464,"concepts":6465},[],[],{"space":6467,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6469,"publishedVersion":213,"revision":59,"contentType":6471,"locale":27},{"sys":6468},{"type":12,"linkType":13,"id":14},{"sys":6470},{"id":20,"type":12,"linkType":21},{"sys":6472},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6474,"metaTitle":223,"metaDescription":224,"mainTitle":6475,"subtitle":243,"heroImage":6490,"ctaButton":266,"ctaLink":267},[222],{"data":6476,"content":6477,"nodeType":71},{},[6478,6484],{"data":6479,"content":6480,"nodeType":235},{},[6481],{"data":6482,"marks":6483,"value":234,"nodeType":79},{},[],{"data":6485,"content":6486,"nodeType":84},{},[6487],{"data":6488,"marks":6489,"value":242,"nodeType":79},{},[],{"metadata":6491,"sys":6494,"fields":6499},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6497,"publishedVersion":59,"revision":22,"locale":27},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6500},{"url":258,"details":6501,"fileName":264,"contentType":265},{"size":260,"image":6502},{"width":262,"height":263},{"sys":6504,"fields":6507},{"id":6505,"createdAt":6506},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":6508,"slug":6509,"articleIntro":6508,"category":6510},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[6511],{"metadata":6512,"sys":6515,"fields":6522},{"tags":6513,"concepts":6514},[],[],{"space":6516,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6518,"publishedVersion":213,"revision":59,"contentType":6520,"locale":27},{"sys":6517},{"type":12,"linkType":13,"id":14},{"sys":6519},{"id":20,"type":12,"linkType":21},{"sys":6521},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6523,"metaTitle":223,"metaDescription":224,"mainTitle":6524,"subtitle":243,"heroImage":6539,"ctaButton":266,"ctaLink":267},[222],{"data":6525,"content":6526,"nodeType":71},{},[6527,6533],{"data":6528,"content":6529,"nodeType":235},{},[6530],{"data":6531,"marks":6532,"value":234,"nodeType":79},{},[],{"data":6534,"content":6535,"nodeType":84},{},[6536],{"data":6537,"marks":6538,"value":242,"nodeType":79},{},[],{"metadata":6540,"sys":6543,"fields":6548},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6546,"publishedVersion":59,"revision":22,"locale":27},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6549},{"url":258,"details":6550,"fileName":264,"contentType":265},{"size":260,"image":6551},{"width":262,"height":263},{"sys":6553,"fields":6556},{"id":6554,"createdAt":6555},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":6557,"slug":6558,"articleIntro":6557,"category":6559},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[6560],{"metadata":6561,"sys":6564,"fields":6571},{"tags":6562,"concepts":6563},[],[],{"space":6565,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6567,"publishedVersion":213,"revision":59,"contentType":6569,"locale":27},{"sys":6566},{"type":12,"linkType":13,"id":14},{"sys":6568},{"id":20,"type":12,"linkType":21},{"sys":6570},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6572,"metaTitle":223,"metaDescription":224,"mainTitle":6573,"subtitle":243,"heroImage":6588,"ctaButton":266,"ctaLink":267},[222],{"data":6574,"content":6575,"nodeType":71},{},[6576,6582],{"data":6577,"content":6578,"nodeType":235},{},[6579],{"data":6580,"marks":6581,"value":234,"nodeType":79},{},[],{"data":6583,"content":6584,"nodeType":84},{},[6585],{"data":6586,"marks":6587,"value":242,"nodeType":79},{},[],{"metadata":6589,"sys":6592,"fields":6597},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6595,"publishedVersion":59,"revision":22,"locale":27},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6598},{"url":258,"details":6599,"fileName":264,"contentType":265},{"size":260,"image":6600},{"width":262,"height":263},{"sys":6602,"fields":6605},{"id":6603,"createdAt":6604},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":6606,"slug":6607,"articleIntro":-1,"category":6608},"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",[6609],{"metadata":6610,"sys":6613,"fields":6620},{"tags":6611,"concepts":6612},[],[],{"space":6614,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6616,"publishedVersion":213,"revision":59,"contentType":6618,"locale":27},{"sys":6615},{"type":12,"linkType":13,"id":14},{"sys":6617},{"id":20,"type":12,"linkType":21},{"sys":6619},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6621,"metaTitle":223,"metaDescription":224,"mainTitle":6622,"subtitle":243,"heroImage":6637,"ctaButton":266,"ctaLink":267},[222],{"data":6623,"content":6624,"nodeType":71},{},[6625,6631],{"data":6626,"content":6627,"nodeType":235},{},[6628],{"data":6629,"marks":6630,"value":234,"nodeType":79},{},[],{"data":6632,"content":6633,"nodeType":84},{},[6634],{"data":6635,"marks":6636,"value":242,"nodeType":79},{},[],{"metadata":6638,"sys":6641,"fields":6646},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6644,"publishedVersion":59,"revision":22,"locale":27},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6647},{"url":258,"details":6648,"fileName":264,"contentType":265},{"size":260,"image":6649},{"width":262,"height":263},{"sys":6651,"fields":6654},{"id":6652,"createdAt":6653},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":6655,"slug":6656,"articleIntro":6655,"category":6657},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[6658],{"metadata":6659,"sys":6662,"fields":6669},{"tags":6660,"concepts":6661},[],[],{"space":6663,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6665,"publishedVersion":213,"revision":59,"contentType":6667,"locale":27},{"sys":6664},{"type":12,"linkType":13,"id":14},{"sys":6666},{"id":20,"type":12,"linkType":21},{"sys":6668},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6670,"metaTitle":223,"metaDescription":224,"mainTitle":6671,"subtitle":243,"heroImage":6686,"ctaButton":266,"ctaLink":267},[222],{"data":6672,"content":6673,"nodeType":71},{},[6674,6680],{"data":6675,"content":6676,"nodeType":235},{},[6677],{"data":6678,"marks":6679,"value":234,"nodeType":79},{},[],{"data":6681,"content":6682,"nodeType":84},{},[6683],{"data":6684,"marks":6685,"value":242,"nodeType":79},{},[],{"metadata":6687,"sys":6690,"fields":6695},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6693,"publishedVersion":59,"revision":22,"locale":27},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6696},{"url":258,"details":6697,"fileName":264,"contentType":265},{"size":260,"image":6698},{"width":262,"height":263},{"sys":6700,"fields":6703},{"id":6701,"createdAt":6702},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":6704,"slug":6705,"articleIntro":6704,"category":6706},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[6707],{"metadata":6708,"sys":6711,"fields":6718},{"tags":6709,"concepts":6710},[],[],{"space":6712,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6714,"publishedVersion":213,"revision":59,"contentType":6716,"locale":27},{"sys":6713},{"type":12,"linkType":13,"id":14},{"sys":6715},{"id":20,"type":12,"linkType":21},{"sys":6717},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6719,"metaTitle":223,"metaDescription":224,"mainTitle":6720,"subtitle":243,"heroImage":6735,"ctaButton":266,"ctaLink":267},[222],{"data":6721,"content":6722,"nodeType":71},{},[6723,6729],{"data":6724,"content":6725,"nodeType":235},{},[6726],{"data":6727,"marks":6728,"value":234,"nodeType":79},{},[],{"data":6730,"content":6731,"nodeType":84},{},[6732],{"data":6733,"marks":6734,"value":242,"nodeType":79},{},[],{"metadata":6736,"sys":6739,"fields":6744},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6742,"publishedVersion":59,"revision":22,"locale":27},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6745},{"url":258,"details":6746,"fileName":264,"contentType":265},{"size":260,"image":6747},{"width":262,"height":263},{"sys":6749,"fields":6752},{"id":6750,"createdAt":6751},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":6753,"slug":6754,"articleIntro":6753,"category":6755},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[6756],{"metadata":6757,"sys":6760,"fields":6767},{"tags":6758,"concepts":6759},[],[],{"space":6761,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6763,"publishedVersion":213,"revision":59,"contentType":6765,"locale":27},{"sys":6762},{"type":12,"linkType":13,"id":14},{"sys":6764},{"id":20,"type":12,"linkType":21},{"sys":6766},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6768,"metaTitle":223,"metaDescription":224,"mainTitle":6769,"subtitle":243,"heroImage":6784,"ctaButton":266,"ctaLink":267},[222],{"data":6770,"content":6771,"nodeType":71},{},[6772,6778],{"data":6773,"content":6774,"nodeType":235},{},[6775],{"data":6776,"marks":6777,"value":234,"nodeType":79},{},[],{"data":6779,"content":6780,"nodeType":84},{},[6781],{"data":6782,"marks":6783,"value":242,"nodeType":79},{},[],{"metadata":6785,"sys":6788,"fields":6793},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6791,"publishedVersion":59,"revision":22,"locale":27},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6794},{"url":258,"details":6795,"fileName":264,"contentType":265},{"size":260,"image":6796},{"width":262,"height":263},{"sys":6798,"fields":6801},{"id":6799,"createdAt":6800},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":6802,"slug":6803,"articleIntro":6802,"category":6804},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[6805],{"metadata":6806,"sys":6809,"fields":6816},{"tags":6807,"concepts":6808},[],[],{"space":6810,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6812,"publishedVersion":213,"revision":59,"contentType":6814,"locale":27},{"sys":6811},{"type":12,"linkType":13,"id":14},{"sys":6813},{"id":20,"type":12,"linkType":21},{"sys":6815},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6817,"metaTitle":223,"metaDescription":224,"mainTitle":6818,"subtitle":243,"heroImage":6833,"ctaButton":266,"ctaLink":267},[222],{"data":6819,"content":6820,"nodeType":71},{},[6821,6827],{"data":6822,"content":6823,"nodeType":235},{},[6824],{"data":6825,"marks":6826,"value":234,"nodeType":79},{},[],{"data":6828,"content":6829,"nodeType":84},{},[6830],{"data":6831,"marks":6832,"value":242,"nodeType":79},{},[],{"metadata":6834,"sys":6837,"fields":6842},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6840,"publishedVersion":59,"revision":22,"locale":27},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6843},{"url":258,"details":6844,"fileName":264,"contentType":265},{"size":260,"image":6845},{"width":262,"height":263},{"sys":6847,"fields":6850},{"id":6848,"createdAt":6849},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":6851,"slug":6852,"articleIntro":6851,"category":6853},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[6854],{"metadata":6855,"sys":6858,"fields":6865},{"tags":6856,"concepts":6857},[],[],{"space":6859,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6861,"publishedVersion":213,"revision":59,"contentType":6863,"locale":27},{"sys":6860},{"type":12,"linkType":13,"id":14},{"sys":6862},{"id":20,"type":12,"linkType":21},{"sys":6864},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6866,"metaTitle":223,"metaDescription":224,"mainTitle":6867,"subtitle":243,"heroImage":6882,"ctaButton":266,"ctaLink":267},[222],{"data":6868,"content":6869,"nodeType":71},{},[6870,6876],{"data":6871,"content":6872,"nodeType":235},{},[6873],{"data":6874,"marks":6875,"value":234,"nodeType":79},{},[],{"data":6877,"content":6878,"nodeType":84},{},[6879],{"data":6880,"marks":6881,"value":242,"nodeType":79},{},[],{"metadata":6883,"sys":6886,"fields":6891},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6889,"publishedVersion":59,"revision":22,"locale":27},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6892},{"url":258,"details":6893,"fileName":264,"contentType":265},{"size":260,"image":6894},{"width":262,"height":263},{"sys":6896,"fields":6899},{"id":6897,"createdAt":6898},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":6900,"slug":6901,"articleIntro":6900,"category":6902},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[6903],{"metadata":6904,"sys":6907,"fields":6914},{"tags":6905,"concepts":6906},[],[],{"space":6908,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6910,"publishedVersion":213,"revision":59,"contentType":6912,"locale":27},{"sys":6909},{"type":12,"linkType":13,"id":14},{"sys":6911},{"id":20,"type":12,"linkType":21},{"sys":6913},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6915,"metaTitle":223,"metaDescription":224,"mainTitle":6916,"subtitle":243,"heroImage":6931,"ctaButton":266,"ctaLink":267},[222],{"data":6917,"content":6918,"nodeType":71},{},[6919,6925],{"data":6920,"content":6921,"nodeType":235},{},[6922],{"data":6923,"marks":6924,"value":234,"nodeType":79},{},[],{"data":6926,"content":6927,"nodeType":84},{},[6928],{"data":6929,"marks":6930,"value":242,"nodeType":79},{},[],{"metadata":6932,"sys":6935,"fields":6940},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6938,"publishedVersion":59,"revision":22,"locale":27},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6941},{"url":258,"details":6942,"fileName":264,"contentType":265},{"size":260,"image":6943},{"width":262,"height":263},{"sys":6945,"fields":6948},{"id":6946,"createdAt":6947},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":6949,"slug":6950,"articleIntro":6949,"category":6951},"7083 - Locations diverses","compte-7083-locations-diverses",[6952],{"metadata":6953,"sys":6956,"fields":6963},{"tags":6954,"concepts":6955},[],[],{"space":6957,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":6959,"publishedVersion":213,"revision":59,"contentType":6961,"locale":27},{"sys":6958},{"type":12,"linkType":13,"id":14},{"sys":6960},{"id":20,"type":12,"linkType":21},{"sys":6962},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":6964,"metaTitle":223,"metaDescription":224,"mainTitle":6965,"subtitle":243,"heroImage":6980,"ctaButton":266,"ctaLink":267},[222],{"data":6966,"content":6967,"nodeType":71},{},[6968,6974],{"data":6969,"content":6970,"nodeType":235},{},[6971],{"data":6972,"marks":6973,"value":234,"nodeType":79},{},[],{"data":6975,"content":6976,"nodeType":84},{},[6977],{"data":6978,"marks":6979,"value":242,"nodeType":79},{},[],{"metadata":6981,"sys":6984,"fields":6989},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":6987,"publishedVersion":59,"revision":22,"locale":27},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":6990},{"url":258,"details":6991,"fileName":264,"contentType":265},{"size":260,"image":6992},{"width":262,"height":263},{"sys":6994,"fields":6997},{"id":6995,"createdAt":6996},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":6998,"slug":6999,"articleIntro":6998,"category":7000},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[7001],{"metadata":7002,"sys":7005,"fields":7012},{"tags":7003,"concepts":7004},[],[],{"space":7006,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7008,"publishedVersion":213,"revision":59,"contentType":7010,"locale":27},{"sys":7007},{"type":12,"linkType":13,"id":14},{"sys":7009},{"id":20,"type":12,"linkType":21},{"sys":7011},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7013,"metaTitle":223,"metaDescription":224,"mainTitle":7014,"subtitle":243,"heroImage":7029,"ctaButton":266,"ctaLink":267},[222],{"data":7015,"content":7016,"nodeType":71},{},[7017,7023],{"data":7018,"content":7019,"nodeType":235},{},[7020],{"data":7021,"marks":7022,"value":234,"nodeType":79},{},[],{"data":7024,"content":7025,"nodeType":84},{},[7026],{"data":7027,"marks":7028,"value":242,"nodeType":79},{},[],{"metadata":7030,"sys":7033,"fields":7038},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7036,"publishedVersion":59,"revision":22,"locale":27},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7039},{"url":258,"details":7040,"fileName":264,"contentType":265},{"size":260,"image":7041},{"width":262,"height":263},{"sys":7043,"fields":7046},{"id":7044,"createdAt":7045},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":7047,"slug":7048,"articleIntro":7047,"category":7049},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[7050],{"metadata":7051,"sys":7054,"fields":7061},{"tags":7052,"concepts":7053},[],[],{"space":7055,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7057,"publishedVersion":213,"revision":59,"contentType":7059,"locale":27},{"sys":7056},{"type":12,"linkType":13,"id":14},{"sys":7058},{"id":20,"type":12,"linkType":21},{"sys":7060},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7062,"metaTitle":223,"metaDescription":224,"mainTitle":7063,"subtitle":243,"heroImage":7078,"ctaButton":266,"ctaLink":267},[222],{"data":7064,"content":7065,"nodeType":71},{},[7066,7072],{"data":7067,"content":7068,"nodeType":235},{},[7069],{"data":7070,"marks":7071,"value":234,"nodeType":79},{},[],{"data":7073,"content":7074,"nodeType":84},{},[7075],{"data":7076,"marks":7077,"value":242,"nodeType":79},{},[],{"metadata":7079,"sys":7082,"fields":7087},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7085,"publishedVersion":59,"revision":22,"locale":27},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7088},{"url":258,"details":7089,"fileName":264,"contentType":265},{"size":260,"image":7090},{"width":262,"height":263},{"sys":7092,"fields":7095},{"id":7093,"createdAt":7094},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":7096,"slug":7097,"articleIntro":7096,"category":7098},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[7099],{"metadata":7100,"sys":7103,"fields":7110},{"tags":7101,"concepts":7102},[],[],{"space":7104,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7106,"publishedVersion":213,"revision":59,"contentType":7108,"locale":27},{"sys":7105},{"type":12,"linkType":13,"id":14},{"sys":7107},{"id":20,"type":12,"linkType":21},{"sys":7109},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7111,"metaTitle":223,"metaDescription":224,"mainTitle":7112,"subtitle":243,"heroImage":7127,"ctaButton":266,"ctaLink":267},[222],{"data":7113,"content":7114,"nodeType":71},{},[7115,7121],{"data":7116,"content":7117,"nodeType":235},{},[7118],{"data":7119,"marks":7120,"value":234,"nodeType":79},{},[],{"data":7122,"content":7123,"nodeType":84},{},[7124],{"data":7125,"marks":7126,"value":242,"nodeType":79},{},[],{"metadata":7128,"sys":7131,"fields":7136},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7134,"publishedVersion":59,"revision":22,"locale":27},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7137},{"url":258,"details":7138,"fileName":264,"contentType":265},{"size":260,"image":7139},{"width":262,"height":263},{"sys":7141,"fields":7144},{"id":7142,"createdAt":7143},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":7145,"slug":7146,"articleIntro":7145,"category":7147},"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",[7148],{"metadata":7149,"sys":7152,"fields":7159},{"tags":7150,"concepts":7151},[],[],{"space":7153,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7155,"publishedVersion":213,"revision":59,"contentType":7157,"locale":27},{"sys":7154},{"type":12,"linkType":13,"id":14},{"sys":7156},{"id":20,"type":12,"linkType":21},{"sys":7158},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7160,"metaTitle":223,"metaDescription":224,"mainTitle":7161,"subtitle":243,"heroImage":7176,"ctaButton":266,"ctaLink":267},[222],{"data":7162,"content":7163,"nodeType":71},{},[7164,7170],{"data":7165,"content":7166,"nodeType":235},{},[7167],{"data":7168,"marks":7169,"value":234,"nodeType":79},{},[],{"data":7171,"content":7172,"nodeType":84},{},[7173],{"data":7174,"marks":7175,"value":242,"nodeType":79},{},[],{"metadata":7177,"sys":7180,"fields":7185},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7183,"publishedVersion":59,"revision":22,"locale":27},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7186},{"url":258,"details":7187,"fileName":264,"contentType":265},{"size":260,"image":7188},{"width":262,"height":263},{"sys":7190,"fields":7193},{"id":7191,"createdAt":7192},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":7194,"slug":7195,"articleIntro":7194,"category":7196},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[7197],{"metadata":7198,"sys":7201,"fields":7208},{"tags":7199,"concepts":7200},[],[],{"space":7202,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7204,"publishedVersion":213,"revision":59,"contentType":7206,"locale":27},{"sys":7203},{"type":12,"linkType":13,"id":14},{"sys":7205},{"id":20,"type":12,"linkType":21},{"sys":7207},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7209,"metaTitle":223,"metaDescription":224,"mainTitle":7210,"subtitle":243,"heroImage":7225,"ctaButton":266,"ctaLink":267},[222],{"data":7211,"content":7212,"nodeType":71},{},[7213,7219],{"data":7214,"content":7215,"nodeType":235},{},[7216],{"data":7217,"marks":7218,"value":234,"nodeType":79},{},[],{"data":7220,"content":7221,"nodeType":84},{},[7222],{"data":7223,"marks":7224,"value":242,"nodeType":79},{},[],{"metadata":7226,"sys":7229,"fields":7234},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7232,"publishedVersion":59,"revision":22,"locale":27},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7235},{"url":258,"details":7236,"fileName":264,"contentType":265},{"size":260,"image":7237},{"width":262,"height":263},{"sys":7239,"fields":7242},{"id":7240,"createdAt":7241},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7243,"slug":7244,"articleIntro":7243,"category":7245},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7246],{"metadata":7247,"sys":7250,"fields":7257},{"tags":7248,"concepts":7249},[],[],{"space":7251,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7253,"publishedVersion":213,"revision":59,"contentType":7255,"locale":27},{"sys":7252},{"type":12,"linkType":13,"id":14},{"sys":7254},{"id":20,"type":12,"linkType":21},{"sys":7256},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7258,"metaTitle":223,"metaDescription":224,"mainTitle":7259,"subtitle":243,"heroImage":7274,"ctaButton":266,"ctaLink":267},[222],{"data":7260,"content":7261,"nodeType":71},{},[7262,7268],{"data":7263,"content":7264,"nodeType":235},{},[7265],{"data":7266,"marks":7267,"value":234,"nodeType":79},{},[],{"data":7269,"content":7270,"nodeType":84},{},[7271],{"data":7272,"marks":7273,"value":242,"nodeType":79},{},[],{"metadata":7275,"sys":7278,"fields":7283},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7281,"publishedVersion":59,"revision":22,"locale":27},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7284},{"url":258,"details":7285,"fileName":264,"contentType":265},{"size":260,"image":7286},{"width":262,"height":263},{"sys":7288,"fields":7291},{"id":7289,"createdAt":7290},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":7292,"slug":7293,"articleIntro":7292,"category":7294},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[7295],{"metadata":7296,"sys":7299,"fields":7306},{"tags":7297,"concepts":7298},[],[],{"space":7300,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7302,"publishedVersion":213,"revision":59,"contentType":7304,"locale":27},{"sys":7301},{"type":12,"linkType":13,"id":14},{"sys":7303},{"id":20,"type":12,"linkType":21},{"sys":7305},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7307,"metaTitle":223,"metaDescription":224,"mainTitle":7308,"subtitle":243,"heroImage":7323,"ctaButton":266,"ctaLink":267},[222],{"data":7309,"content":7310,"nodeType":71},{},[7311,7317],{"data":7312,"content":7313,"nodeType":235},{},[7314],{"data":7315,"marks":7316,"value":234,"nodeType":79},{},[],{"data":7318,"content":7319,"nodeType":84},{},[7320],{"data":7321,"marks":7322,"value":242,"nodeType":79},{},[],{"metadata":7324,"sys":7327,"fields":7332},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7330,"publishedVersion":59,"revision":22,"locale":27},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7333},{"url":258,"details":7334,"fileName":264,"contentType":265},{"size":260,"image":7335},{"width":262,"height":263},{"sys":7337,"fields":7340},{"id":7338,"createdAt":7339},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":7341,"slug":7342,"articleIntro":7341,"category":7343},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[7344],{"metadata":7345,"sys":7348,"fields":7355},{"tags":7346,"concepts":7347},[],[],{"space":7349,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7351,"publishedVersion":213,"revision":59,"contentType":7353,"locale":27},{"sys":7350},{"type":12,"linkType":13,"id":14},{"sys":7352},{"id":20,"type":12,"linkType":21},{"sys":7354},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7356,"metaTitle":223,"metaDescription":224,"mainTitle":7357,"subtitle":243,"heroImage":7372,"ctaButton":266,"ctaLink":267},[222],{"data":7358,"content":7359,"nodeType":71},{},[7360,7366],{"data":7361,"content":7362,"nodeType":235},{},[7363],{"data":7364,"marks":7365,"value":234,"nodeType":79},{},[],{"data":7367,"content":7368,"nodeType":84},{},[7369],{"data":7370,"marks":7371,"value":242,"nodeType":79},{},[],{"metadata":7373,"sys":7376,"fields":7381},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7379,"publishedVersion":59,"revision":22,"locale":27},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7382},{"url":258,"details":7383,"fileName":264,"contentType":265},{"size":260,"image":7384},{"width":262,"height":263},{"sys":7386,"fields":7389},{"id":7387,"createdAt":7388},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":7390,"slug":7391,"articleIntro":7390,"category":7392},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[7393],{"metadata":7394,"sys":7397,"fields":7404},{"tags":7395,"concepts":7396},[],[],{"space":7398,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7400,"publishedVersion":213,"revision":59,"contentType":7402,"locale":27},{"sys":7399},{"type":12,"linkType":13,"id":14},{"sys":7401},{"id":20,"type":12,"linkType":21},{"sys":7403},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7405,"metaTitle":223,"metaDescription":224,"mainTitle":7406,"subtitle":243,"heroImage":7421,"ctaButton":266,"ctaLink":267},[222],{"data":7407,"content":7408,"nodeType":71},{},[7409,7415],{"data":7410,"content":7411,"nodeType":235},{},[7412],{"data":7413,"marks":7414,"value":234,"nodeType":79},{},[],{"data":7416,"content":7417,"nodeType":84},{},[7418],{"data":7419,"marks":7420,"value":242,"nodeType":79},{},[],{"metadata":7422,"sys":7425,"fields":7430},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7428,"publishedVersion":59,"revision":22,"locale":27},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7431},{"url":258,"details":7432,"fileName":264,"contentType":265},{"size":260,"image":7433},{"width":262,"height":263},{"sys":7435,"fields":7438},{"id":7436,"createdAt":7437},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":7439,"slug":7440,"articleIntro":7439,"category":7441},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[7442],{"metadata":7443,"sys":7446,"fields":7453},{"tags":7444,"concepts":7445},[],[],{"space":7447,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7449,"publishedVersion":213,"revision":59,"contentType":7451,"locale":27},{"sys":7448},{"type":12,"linkType":13,"id":14},{"sys":7450},{"id":20,"type":12,"linkType":21},{"sys":7452},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7454,"metaTitle":223,"metaDescription":224,"mainTitle":7455,"subtitle":243,"heroImage":7470,"ctaButton":266,"ctaLink":267},[222],{"data":7456,"content":7457,"nodeType":71},{},[7458,7464],{"data":7459,"content":7460,"nodeType":235},{},[7461],{"data":7462,"marks":7463,"value":234,"nodeType":79},{},[],{"data":7465,"content":7466,"nodeType":84},{},[7467],{"data":7468,"marks":7469,"value":242,"nodeType":79},{},[],{"metadata":7471,"sys":7474,"fields":7479},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7477,"publishedVersion":59,"revision":22,"locale":27},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7480},{"url":258,"details":7481,"fileName":264,"contentType":265},{"size":260,"image":7482},{"width":262,"height":263},{"sys":7484,"fields":7487},{"id":7485,"createdAt":7486},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":7488,"slug":7489,"articleIntro":7488,"category":7490},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[7491],{"metadata":7492,"sys":7495,"fields":7502},{"tags":7493,"concepts":7494},[],[],{"space":7496,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7498,"publishedVersion":213,"revision":59,"contentType":7500,"locale":27},{"sys":7497},{"type":12,"linkType":13,"id":14},{"sys":7499},{"id":20,"type":12,"linkType":21},{"sys":7501},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7503,"metaTitle":223,"metaDescription":224,"mainTitle":7504,"subtitle":243,"heroImage":7519,"ctaButton":266,"ctaLink":267},[222],{"data":7505,"content":7506,"nodeType":71},{},[7507,7513],{"data":7508,"content":7509,"nodeType":235},{},[7510],{"data":7511,"marks":7512,"value":234,"nodeType":79},{},[],{"data":7514,"content":7515,"nodeType":84},{},[7516],{"data":7517,"marks":7518,"value":242,"nodeType":79},{},[],{"metadata":7520,"sys":7523,"fields":7528},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7526,"publishedVersion":59,"revision":22,"locale":27},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7529},{"url":258,"details":7530,"fileName":264,"contentType":265},{"size":260,"image":7531},{"width":262,"height":263},{"sys":7533,"fields":7536},{"id":7534,"createdAt":7535},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":7537,"slug":7538,"articleIntro":7537,"category":7539},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[7540],{"metadata":7541,"sys":7544,"fields":7551},{"tags":7542,"concepts":7543},[],[],{"space":7545,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7547,"publishedVersion":213,"revision":59,"contentType":7549,"locale":27},{"sys":7546},{"type":12,"linkType":13,"id":14},{"sys":7548},{"id":20,"type":12,"linkType":21},{"sys":7550},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7552,"metaTitle":223,"metaDescription":224,"mainTitle":7553,"subtitle":243,"heroImage":7568,"ctaButton":266,"ctaLink":267},[222],{"data":7554,"content":7555,"nodeType":71},{},[7556,7562],{"data":7557,"content":7558,"nodeType":235},{},[7559],{"data":7560,"marks":7561,"value":234,"nodeType":79},{},[],{"data":7563,"content":7564,"nodeType":84},{},[7565],{"data":7566,"marks":7567,"value":242,"nodeType":79},{},[],{"metadata":7569,"sys":7572,"fields":7577},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7575,"publishedVersion":59,"revision":22,"locale":27},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7578},{"url":258,"details":7579,"fileName":264,"contentType":265},{"size":260,"image":7580},{"width":262,"height":263},{"sys":7582,"fields":7585},{"id":7583,"createdAt":7584},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":7586,"slug":7587,"articleIntro":7586,"category":7588},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[7589],{"metadata":7590,"sys":7593,"fields":7600},{"tags":7591,"concepts":7592},[],[],{"space":7594,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7596,"publishedVersion":213,"revision":59,"contentType":7598,"locale":27},{"sys":7595},{"type":12,"linkType":13,"id":14},{"sys":7597},{"id":20,"type":12,"linkType":21},{"sys":7599},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7601,"metaTitle":223,"metaDescription":224,"mainTitle":7602,"subtitle":243,"heroImage":7617,"ctaButton":266,"ctaLink":267},[222],{"data":7603,"content":7604,"nodeType":71},{},[7605,7611],{"data":7606,"content":7607,"nodeType":235},{},[7608],{"data":7609,"marks":7610,"value":234,"nodeType":79},{},[],{"data":7612,"content":7613,"nodeType":84},{},[7614],{"data":7615,"marks":7616,"value":242,"nodeType":79},{},[],{"metadata":7618,"sys":7621,"fields":7626},{"tags":7619,"concepts":7620},[],[],{"space":7622,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7624,"publishedVersion":59,"revision":22,"locale":27},{"sys":7623},{"type":12,"linkType":13,"id":14},{"sys":7625},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7627},{"url":258,"details":7628,"fileName":264,"contentType":265},{"size":260,"image":7629},{"width":262,"height":263},{"sys":7631,"fields":7634},{"id":7632,"createdAt":7633},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":7635,"slug":7636,"articleIntro":-1,"category":7637},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[7638],{"metadata":7639,"sys":7642,"fields":7649},{"tags":7640,"concepts":7641},[],[],{"space":7643,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7645,"publishedVersion":213,"revision":59,"contentType":7647,"locale":27},{"sys":7644},{"type":12,"linkType":13,"id":14},{"sys":7646},{"id":20,"type":12,"linkType":21},{"sys":7648},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7650,"metaTitle":223,"metaDescription":224,"mainTitle":7651,"subtitle":243,"heroImage":7666,"ctaButton":266,"ctaLink":267},[222],{"data":7652,"content":7653,"nodeType":71},{},[7654,7660],{"data":7655,"content":7656,"nodeType":235},{},[7657],{"data":7658,"marks":7659,"value":234,"nodeType":79},{},[],{"data":7661,"content":7662,"nodeType":84},{},[7663],{"data":7664,"marks":7665,"value":242,"nodeType":79},{},[],{"metadata":7667,"sys":7670,"fields":7675},{"tags":7668,"concepts":7669},[],[],{"space":7671,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7673,"publishedVersion":59,"revision":22,"locale":27},{"sys":7672},{"type":12,"linkType":13,"id":14},{"sys":7674},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7676},{"url":258,"details":7677,"fileName":264,"contentType":265},{"size":260,"image":7678},{"width":262,"height":263},{"sys":7680,"fields":7683},{"id":7681,"createdAt":7682},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":7684,"slug":7685,"articleIntro":7684,"category":7686},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[7687],{"metadata":7688,"sys":7691,"fields":7698},{"tags":7689,"concepts":7690},[],[],{"space":7692,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7694,"publishedVersion":213,"revision":59,"contentType":7696,"locale":27},{"sys":7693},{"type":12,"linkType":13,"id":14},{"sys":7695},{"id":20,"type":12,"linkType":21},{"sys":7697},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7699,"metaTitle":223,"metaDescription":224,"mainTitle":7700,"subtitle":243,"heroImage":7715,"ctaButton":266,"ctaLink":267},[222],{"data":7701,"content":7702,"nodeType":71},{},[7703,7709],{"data":7704,"content":7705,"nodeType":235},{},[7706],{"data":7707,"marks":7708,"value":234,"nodeType":79},{},[],{"data":7710,"content":7711,"nodeType":84},{},[7712],{"data":7713,"marks":7714,"value":242,"nodeType":79},{},[],{"metadata":7716,"sys":7719,"fields":7724},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7722,"publishedVersion":59,"revision":22,"locale":27},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7725},{"url":258,"details":7726,"fileName":264,"contentType":265},{"size":260,"image":7727},{"width":262,"height":263},{"sys":7729,"fields":7732},{"id":7730,"createdAt":7731},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":7733,"slug":7734,"articleIntro":7733,"category":7735},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[7736],{"metadata":7737,"sys":7740,"fields":7747},{"tags":7738,"concepts":7739},[],[],{"space":7741,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7743,"publishedVersion":213,"revision":59,"contentType":7745,"locale":27},{"sys":7742},{"type":12,"linkType":13,"id":14},{"sys":7744},{"id":20,"type":12,"linkType":21},{"sys":7746},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7748,"metaTitle":223,"metaDescription":224,"mainTitle":7749,"subtitle":243,"heroImage":7764,"ctaButton":266,"ctaLink":267},[222],{"data":7750,"content":7751,"nodeType":71},{},[7752,7758],{"data":7753,"content":7754,"nodeType":235},{},[7755],{"data":7756,"marks":7757,"value":234,"nodeType":79},{},[],{"data":7759,"content":7760,"nodeType":84},{},[7761],{"data":7762,"marks":7763,"value":242,"nodeType":79},{},[],{"metadata":7765,"sys":7768,"fields":7773},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7771,"publishedVersion":59,"revision":22,"locale":27},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7774},{"url":258,"details":7775,"fileName":264,"contentType":265},{"size":260,"image":7776},{"width":262,"height":263},{"sys":7778,"fields":7781},{"id":7779,"createdAt":7780},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":7782,"slug":7783,"articleIntro":7782,"category":7784},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[7785],{"metadata":7786,"sys":7789,"fields":7796},{"tags":7787,"concepts":7788},[],[],{"space":7790,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7792,"publishedVersion":213,"revision":59,"contentType":7794,"locale":27},{"sys":7791},{"type":12,"linkType":13,"id":14},{"sys":7793},{"id":20,"type":12,"linkType":21},{"sys":7795},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7797,"metaTitle":223,"metaDescription":224,"mainTitle":7798,"subtitle":243,"heroImage":7813,"ctaButton":266,"ctaLink":267},[222],{"data":7799,"content":7800,"nodeType":71},{},[7801,7807],{"data":7802,"content":7803,"nodeType":235},{},[7804],{"data":7805,"marks":7806,"value":234,"nodeType":79},{},[],{"data":7808,"content":7809,"nodeType":84},{},[7810],{"data":7811,"marks":7812,"value":242,"nodeType":79},{},[],{"metadata":7814,"sys":7817,"fields":7822},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7820,"publishedVersion":59,"revision":22,"locale":27},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7823},{"url":258,"details":7824,"fileName":264,"contentType":265},{"size":260,"image":7825},{"width":262,"height":263},{"sys":7827,"fields":7830},{"id":7828,"createdAt":7829},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":7831,"slug":7832,"articleIntro":-1,"category":7833},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[7834],{"metadata":7835,"sys":7838,"fields":7845},{"tags":7836,"concepts":7837},[],[],{"space":7839,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7841,"publishedVersion":213,"revision":59,"contentType":7843,"locale":27},{"sys":7840},{"type":12,"linkType":13,"id":14},{"sys":7842},{"id":20,"type":12,"linkType":21},{"sys":7844},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7846,"metaTitle":223,"metaDescription":224,"mainTitle":7847,"subtitle":243,"heroImage":7862,"ctaButton":266,"ctaLink":267},[222],{"data":7848,"content":7849,"nodeType":71},{},[7850,7856],{"data":7851,"content":7852,"nodeType":235},{},[7853],{"data":7854,"marks":7855,"value":234,"nodeType":79},{},[],{"data":7857,"content":7858,"nodeType":84},{},[7859],{"data":7860,"marks":7861,"value":242,"nodeType":79},{},[],{"metadata":7863,"sys":7866,"fields":7871},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7869,"publishedVersion":59,"revision":22,"locale":27},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7872},{"url":258,"details":7873,"fileName":264,"contentType":265},{"size":260,"image":7874},{"width":262,"height":263},{"sys":7876,"fields":7879},{"id":7877,"createdAt":7878},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":7880,"slug":7881,"articleIntro":7880,"category":7882},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[7883],{"metadata":7884,"sys":7887,"fields":7894},{"tags":7885,"concepts":7886},[],[],{"space":7888,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7890,"publishedVersion":213,"revision":59,"contentType":7892,"locale":27},{"sys":7889},{"type":12,"linkType":13,"id":14},{"sys":7891},{"id":20,"type":12,"linkType":21},{"sys":7893},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7895,"metaTitle":223,"metaDescription":224,"mainTitle":7896,"subtitle":243,"heroImage":7911,"ctaButton":266,"ctaLink":267},[222],{"data":7897,"content":7898,"nodeType":71},{},[7899,7905],{"data":7900,"content":7901,"nodeType":235},{},[7902],{"data":7903,"marks":7904,"value":234,"nodeType":79},{},[],{"data":7906,"content":7907,"nodeType":84},{},[7908],{"data":7909,"marks":7910,"value":242,"nodeType":79},{},[],{"metadata":7912,"sys":7915,"fields":7920},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7918,"publishedVersion":59,"revision":22,"locale":27},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7921},{"url":258,"details":7922,"fileName":264,"contentType":265},{"size":260,"image":7923},{"width":262,"height":263},{"sys":7925,"fields":7928},{"id":7926,"createdAt":7927},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":7929,"slug":7930,"articleIntro":-1,"category":7931},"Compte 411 - Clients","compte-411-clients",[7932],{"metadata":7933,"sys":7936,"fields":7943},{"tags":7934,"concepts":7935},[],[],{"space":7937,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7939,"publishedVersion":213,"revision":59,"contentType":7941,"locale":27},{"sys":7938},{"type":12,"linkType":13,"id":14},{"sys":7940},{"id":20,"type":12,"linkType":21},{"sys":7942},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7944,"metaTitle":223,"metaDescription":224,"mainTitle":7945,"subtitle":243,"heroImage":7960,"ctaButton":266,"ctaLink":267},[222],{"data":7946,"content":7947,"nodeType":71},{},[7948,7954],{"data":7949,"content":7950,"nodeType":235},{},[7951],{"data":7952,"marks":7953,"value":234,"nodeType":79},{},[],{"data":7955,"content":7956,"nodeType":84},{},[7957],{"data":7958,"marks":7959,"value":242,"nodeType":79},{},[],{"metadata":7961,"sys":7964,"fields":7969},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":7967,"publishedVersion":59,"revision":22,"locale":27},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":7970},{"url":258,"details":7971,"fileName":264,"contentType":265},{"size":260,"image":7972},{"width":262,"height":263},{"sys":7974,"fields":7977},{"id":7975,"createdAt":7976},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":7978,"slug":7979,"articleIntro":7978,"category":7980},"698 - Intégration fiscale","compte-698-integration-fiscale",[7981],{"metadata":7982,"sys":7985,"fields":7992},{"tags":7983,"concepts":7984},[],[],{"space":7986,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":7988,"publishedVersion":213,"revision":59,"contentType":7990,"locale":27},{"sys":7987},{"type":12,"linkType":13,"id":14},{"sys":7989},{"id":20,"type":12,"linkType":21},{"sys":7991},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":7993,"metaTitle":223,"metaDescription":224,"mainTitle":7994,"subtitle":243,"heroImage":8009,"ctaButton":266,"ctaLink":267},[222],{"data":7995,"content":7996,"nodeType":71},{},[7997,8003],{"data":7998,"content":7999,"nodeType":235},{},[8000],{"data":8001,"marks":8002,"value":234,"nodeType":79},{},[],{"data":8004,"content":8005,"nodeType":84},{},[8006],{"data":8007,"marks":8008,"value":242,"nodeType":79},{},[],{"metadata":8010,"sys":8013,"fields":8018},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8016,"publishedVersion":59,"revision":22,"locale":27},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8019},{"url":258,"details":8020,"fileName":264,"contentType":265},{"size":260,"image":8021},{"width":262,"height":263},{"sys":8023,"fields":8026},{"id":8024,"createdAt":8025},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":8027,"slug":8028,"articleIntro":8027,"category":8029},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[8030],{"metadata":8031,"sys":8034,"fields":8041},{"tags":8032,"concepts":8033},[],[],{"space":8035,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8037,"publishedVersion":213,"revision":59,"contentType":8039,"locale":27},{"sys":8036},{"type":12,"linkType":13,"id":14},{"sys":8038},{"id":20,"type":12,"linkType":21},{"sys":8040},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8042,"metaTitle":223,"metaDescription":224,"mainTitle":8043,"subtitle":243,"heroImage":8058,"ctaButton":266,"ctaLink":267},[222],{"data":8044,"content":8045,"nodeType":71},{},[8046,8052],{"data":8047,"content":8048,"nodeType":235},{},[8049],{"data":8050,"marks":8051,"value":234,"nodeType":79},{},[],{"data":8053,"content":8054,"nodeType":84},{},[8055],{"data":8056,"marks":8057,"value":242,"nodeType":79},{},[],{"metadata":8059,"sys":8062,"fields":8067},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8065,"publishedVersion":59,"revision":22,"locale":27},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8068},{"url":258,"details":8069,"fileName":264,"contentType":265},{"size":260,"image":8070},{"width":262,"height":263},{"sys":8072,"fields":8075},{"id":8073,"createdAt":8074},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":8076,"slug":8077,"articleIntro":8076,"category":8078},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[8079],{"metadata":8080,"sys":8083,"fields":8090},{"tags":8081,"concepts":8082},[],[],{"space":8084,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8086,"publishedVersion":213,"revision":59,"contentType":8088,"locale":27},{"sys":8085},{"type":12,"linkType":13,"id":14},{"sys":8087},{"id":20,"type":12,"linkType":21},{"sys":8089},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8091,"metaTitle":223,"metaDescription":224,"mainTitle":8092,"subtitle":243,"heroImage":8107,"ctaButton":266,"ctaLink":267},[222],{"data":8093,"content":8094,"nodeType":71},{},[8095,8101],{"data":8096,"content":8097,"nodeType":235},{},[8098],{"data":8099,"marks":8100,"value":234,"nodeType":79},{},[],{"data":8102,"content":8103,"nodeType":84},{},[8104],{"data":8105,"marks":8106,"value":242,"nodeType":79},{},[],{"metadata":8108,"sys":8111,"fields":8116},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8114,"publishedVersion":59,"revision":22,"locale":27},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8117},{"url":258,"details":8118,"fileName":264,"contentType":265},{"size":260,"image":8119},{"width":262,"height":263},{"sys":8121,"fields":8124},{"id":8122,"createdAt":8123},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":8125,"slug":8126,"articleIntro":8125,"category":8127},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[8128],{"metadata":8129,"sys":8132,"fields":8139},{"tags":8130,"concepts":8131},[],[],{"space":8133,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8135,"publishedVersion":213,"revision":59,"contentType":8137,"locale":27},{"sys":8134},{"type":12,"linkType":13,"id":14},{"sys":8136},{"id":20,"type":12,"linkType":21},{"sys":8138},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8140,"metaTitle":223,"metaDescription":224,"mainTitle":8141,"subtitle":243,"heroImage":8156,"ctaButton":266,"ctaLink":267},[222],{"data":8142,"content":8143,"nodeType":71},{},[8144,8150],{"data":8145,"content":8146,"nodeType":235},{},[8147],{"data":8148,"marks":8149,"value":234,"nodeType":79},{},[],{"data":8151,"content":8152,"nodeType":84},{},[8153],{"data":8154,"marks":8155,"value":242,"nodeType":79},{},[],{"metadata":8157,"sys":8160,"fields":8165},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8163,"publishedVersion":59,"revision":22,"locale":27},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8166},{"url":258,"details":8167,"fileName":264,"contentType":265},{"size":260,"image":8168},{"width":262,"height":263},{"sys":8170,"fields":8173},{"id":8171,"createdAt":8172},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":8174,"slug":8175,"articleIntro":-1,"category":8176},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[8177],{"metadata":8178,"sys":8181,"fields":8188},{"tags":8179,"concepts":8180},[],[],{"space":8182,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8184,"publishedVersion":213,"revision":59,"contentType":8186,"locale":27},{"sys":8183},{"type":12,"linkType":13,"id":14},{"sys":8185},{"id":20,"type":12,"linkType":21},{"sys":8187},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8189,"metaTitle":223,"metaDescription":224,"mainTitle":8190,"subtitle":243,"heroImage":8205,"ctaButton":266,"ctaLink":267},[222],{"data":8191,"content":8192,"nodeType":71},{},[8193,8199],{"data":8194,"content":8195,"nodeType":235},{},[8196],{"data":8197,"marks":8198,"value":234,"nodeType":79},{},[],{"data":8200,"content":8201,"nodeType":84},{},[8202],{"data":8203,"marks":8204,"value":242,"nodeType":79},{},[],{"metadata":8206,"sys":8209,"fields":8214},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8212,"publishedVersion":59,"revision":22,"locale":27},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8215},{"url":258,"details":8216,"fileName":264,"contentType":265},{"size":260,"image":8217},{"width":262,"height":263},{"sys":8219,"fields":8222},{"id":8220,"createdAt":8221},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":8223,"slug":8224,"articleIntro":8223,"category":8225},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[8226],{"metadata":8227,"sys":8230,"fields":8237},{"tags":8228,"concepts":8229},[],[],{"space":8231,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8233,"publishedVersion":213,"revision":59,"contentType":8235,"locale":27},{"sys":8232},{"type":12,"linkType":13,"id":14},{"sys":8234},{"id":20,"type":12,"linkType":21},{"sys":8236},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8238,"metaTitle":223,"metaDescription":224,"mainTitle":8239,"subtitle":243,"heroImage":8254,"ctaButton":266,"ctaLink":267},[222],{"data":8240,"content":8241,"nodeType":71},{},[8242,8248],{"data":8243,"content":8244,"nodeType":235},{},[8245],{"data":8246,"marks":8247,"value":234,"nodeType":79},{},[],{"data":8249,"content":8250,"nodeType":84},{},[8251],{"data":8252,"marks":8253,"value":242,"nodeType":79},{},[],{"metadata":8255,"sys":8258,"fields":8263},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8261,"publishedVersion":59,"revision":22,"locale":27},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8264},{"url":258,"details":8265,"fileName":264,"contentType":265},{"size":260,"image":8266},{"width":262,"height":263},{"sys":8268,"fields":8271},{"id":8269,"createdAt":8270},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":8272,"slug":8273,"articleIntro":8272,"category":8274},"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",[8275],{"metadata":8276,"sys":8279,"fields":8286},{"tags":8277,"concepts":8278},[],[],{"space":8280,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8282,"publishedVersion":213,"revision":59,"contentType":8284,"locale":27},{"sys":8281},{"type":12,"linkType":13,"id":14},{"sys":8283},{"id":20,"type":12,"linkType":21},{"sys":8285},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8287,"metaTitle":223,"metaDescription":224,"mainTitle":8288,"subtitle":243,"heroImage":8303,"ctaButton":266,"ctaLink":267},[222],{"data":8289,"content":8290,"nodeType":71},{},[8291,8297],{"data":8292,"content":8293,"nodeType":235},{},[8294],{"data":8295,"marks":8296,"value":234,"nodeType":79},{},[],{"data":8298,"content":8299,"nodeType":84},{},[8300],{"data":8301,"marks":8302,"value":242,"nodeType":79},{},[],{"metadata":8304,"sys":8307,"fields":8312},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8310,"publishedVersion":59,"revision":22,"locale":27},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8313},{"url":258,"details":8314,"fileName":264,"contentType":265},{"size":260,"image":8315},{"width":262,"height":263},{"sys":8317,"fields":8320},{"id":8318,"createdAt":8319},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":8321,"slug":8322,"articleIntro":8321,"category":8323},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[8324],{"metadata":8325,"sys":8328,"fields":8335},{"tags":8326,"concepts":8327},[],[],{"space":8329,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8331,"publishedVersion":213,"revision":59,"contentType":8333,"locale":27},{"sys":8330},{"type":12,"linkType":13,"id":14},{"sys":8332},{"id":20,"type":12,"linkType":21},{"sys":8334},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8336,"metaTitle":223,"metaDescription":224,"mainTitle":8337,"subtitle":243,"heroImage":8352,"ctaButton":266,"ctaLink":267},[222],{"data":8338,"content":8339,"nodeType":71},{},[8340,8346],{"data":8341,"content":8342,"nodeType":235},{},[8343],{"data":8344,"marks":8345,"value":234,"nodeType":79},{},[],{"data":8347,"content":8348,"nodeType":84},{},[8349],{"data":8350,"marks":8351,"value":242,"nodeType":79},{},[],{"metadata":8353,"sys":8356,"fields":8361},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8359,"publishedVersion":59,"revision":22,"locale":27},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8362},{"url":258,"details":8363,"fileName":264,"contentType":265},{"size":260,"image":8364},{"width":262,"height":263},{"sys":8366,"fields":8369},{"id":8367,"createdAt":8368},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":8370,"slug":8371,"articleIntro":8370,"category":8372},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[8373],{"metadata":8374,"sys":8377,"fields":8384},{"tags":8375,"concepts":8376},[],[],{"space":8378,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8380,"publishedVersion":213,"revision":59,"contentType":8382,"locale":27},{"sys":8379},{"type":12,"linkType":13,"id":14},{"sys":8381},{"id":20,"type":12,"linkType":21},{"sys":8383},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8385,"metaTitle":223,"metaDescription":224,"mainTitle":8386,"subtitle":243,"heroImage":8401,"ctaButton":266,"ctaLink":267},[222],{"data":8387,"content":8388,"nodeType":71},{},[8389,8395],{"data":8390,"content":8391,"nodeType":235},{},[8392],{"data":8393,"marks":8394,"value":234,"nodeType":79},{},[],{"data":8396,"content":8397,"nodeType":84},{},[8398],{"data":8399,"marks":8400,"value":242,"nodeType":79},{},[],{"metadata":8402,"sys":8405,"fields":8410},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8408,"publishedVersion":59,"revision":22,"locale":27},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8411},{"url":258,"details":8412,"fileName":264,"contentType":265},{"size":260,"image":8413},{"width":262,"height":263},{"sys":8415,"fields":8418},{"id":8416,"createdAt":8417},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":8419,"slug":8420,"articleIntro":8419,"category":8421},"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",[8422],{"metadata":8423,"sys":8426,"fields":8433},{"tags":8424,"concepts":8425},[],[],{"space":8427,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8429,"publishedVersion":213,"revision":59,"contentType":8431,"locale":27},{"sys":8428},{"type":12,"linkType":13,"id":14},{"sys":8430},{"id":20,"type":12,"linkType":21},{"sys":8432},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8434,"metaTitle":223,"metaDescription":224,"mainTitle":8435,"subtitle":243,"heroImage":8450,"ctaButton":266,"ctaLink":267},[222],{"data":8436,"content":8437,"nodeType":71},{},[8438,8444],{"data":8439,"content":8440,"nodeType":235},{},[8441],{"data":8442,"marks":8443,"value":234,"nodeType":79},{},[],{"data":8445,"content":8446,"nodeType":84},{},[8447],{"data":8448,"marks":8449,"value":242,"nodeType":79},{},[],{"metadata":8451,"sys":8454,"fields":8459},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8457,"publishedVersion":59,"revision":22,"locale":27},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8460},{"url":258,"details":8461,"fileName":264,"contentType":265},{"size":260,"image":8462},{"width":262,"height":263},{"sys":8464,"fields":8467},{"id":8465,"createdAt":8466},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":8468,"slug":8469,"articleIntro":8468,"category":8470},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[8471],{"metadata":8472,"sys":8475,"fields":8482},{"tags":8473,"concepts":8474},[],[],{"space":8476,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8478,"publishedVersion":213,"revision":59,"contentType":8480,"locale":27},{"sys":8477},{"type":12,"linkType":13,"id":14},{"sys":8479},{"id":20,"type":12,"linkType":21},{"sys":8481},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8483,"metaTitle":223,"metaDescription":224,"mainTitle":8484,"subtitle":243,"heroImage":8499,"ctaButton":266,"ctaLink":267},[222],{"data":8485,"content":8486,"nodeType":71},{},[8487,8493],{"data":8488,"content":8489,"nodeType":235},{},[8490],{"data":8491,"marks":8492,"value":234,"nodeType":79},{},[],{"data":8494,"content":8495,"nodeType":84},{},[8496],{"data":8497,"marks":8498,"value":242,"nodeType":79},{},[],{"metadata":8500,"sys":8503,"fields":8508},{"tags":8501,"concepts":8502},[],[],{"space":8504,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8506,"publishedVersion":59,"revision":22,"locale":27},{"sys":8505},{"type":12,"linkType":13,"id":14},{"sys":8507},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8509},{"url":258,"details":8510,"fileName":264,"contentType":265},{"size":260,"image":8511},{"width":262,"height":263},{"sys":8513,"fields":8516},{"id":8514,"createdAt":8515},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":8517,"slug":8518,"articleIntro":-1,"category":8519},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[8520],{"metadata":8521,"sys":8524,"fields":8531},{"tags":8522,"concepts":8523},[],[],{"space":8525,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8527,"publishedVersion":213,"revision":59,"contentType":8529,"locale":27},{"sys":8526},{"type":12,"linkType":13,"id":14},{"sys":8528},{"id":20,"type":12,"linkType":21},{"sys":8530},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8532,"metaTitle":223,"metaDescription":224,"mainTitle":8533,"subtitle":243,"heroImage":8548,"ctaButton":266,"ctaLink":267},[222],{"data":8534,"content":8535,"nodeType":71},{},[8536,8542],{"data":8537,"content":8538,"nodeType":235},{},[8539],{"data":8540,"marks":8541,"value":234,"nodeType":79},{},[],{"data":8543,"content":8544,"nodeType":84},{},[8545],{"data":8546,"marks":8547,"value":242,"nodeType":79},{},[],{"metadata":8549,"sys":8552,"fields":8557},{"tags":8550,"concepts":8551},[],[],{"space":8553,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8555,"publishedVersion":59,"revision":22,"locale":27},{"sys":8554},{"type":12,"linkType":13,"id":14},{"sys":8556},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8558},{"url":258,"details":8559,"fileName":264,"contentType":265},{"size":260,"image":8560},{"width":262,"height":263},{"sys":8562,"fields":8565},{"id":8563,"createdAt":8564},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":8566,"slug":8567,"articleIntro":-1,"category":8568},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[8569],{"metadata":8570,"sys":8573,"fields":8580},{"tags":8571,"concepts":8572},[],[],{"space":8574,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8576,"publishedVersion":213,"revision":59,"contentType":8578,"locale":27},{"sys":8575},{"type":12,"linkType":13,"id":14},{"sys":8577},{"id":20,"type":12,"linkType":21},{"sys":8579},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8581,"metaTitle":223,"metaDescription":224,"mainTitle":8582,"subtitle":243,"heroImage":8597,"ctaButton":266,"ctaLink":267},[222],{"data":8583,"content":8584,"nodeType":71},{},[8585,8591],{"data":8586,"content":8587,"nodeType":235},{},[8588],{"data":8589,"marks":8590,"value":234,"nodeType":79},{},[],{"data":8592,"content":8593,"nodeType":84},{},[8594],{"data":8595,"marks":8596,"value":242,"nodeType":79},{},[],{"metadata":8598,"sys":8601,"fields":8606},{"tags":8599,"concepts":8600},[],[],{"space":8602,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8604,"publishedVersion":59,"revision":22,"locale":27},{"sys":8603},{"type":12,"linkType":13,"id":14},{"sys":8605},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8607},{"url":258,"details":8608,"fileName":264,"contentType":265},{"size":260,"image":8609},{"width":262,"height":263},{"sys":8611,"fields":8614},{"id":8612,"createdAt":8613},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":8615,"slug":8616,"articleIntro":8615,"category":8617},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[8618],{"metadata":8619,"sys":8622,"fields":8629},{"tags":8620,"concepts":8621},[],[],{"space":8623,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8625,"publishedVersion":213,"revision":59,"contentType":8627,"locale":27},{"sys":8624},{"type":12,"linkType":13,"id":14},{"sys":8626},{"id":20,"type":12,"linkType":21},{"sys":8628},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8630,"metaTitle":223,"metaDescription":224,"mainTitle":8631,"subtitle":243,"heroImage":8646,"ctaButton":266,"ctaLink":267},[222],{"data":8632,"content":8633,"nodeType":71},{},[8634,8640],{"data":8635,"content":8636,"nodeType":235},{},[8637],{"data":8638,"marks":8639,"value":234,"nodeType":79},{},[],{"data":8641,"content":8642,"nodeType":84},{},[8643],{"data":8644,"marks":8645,"value":242,"nodeType":79},{},[],{"metadata":8647,"sys":8650,"fields":8655},{"tags":8648,"concepts":8649},[],[],{"space":8651,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8653,"publishedVersion":59,"revision":22,"locale":27},{"sys":8652},{"type":12,"linkType":13,"id":14},{"sys":8654},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8656},{"url":258,"details":8657,"fileName":264,"contentType":265},{"size":260,"image":8658},{"width":262,"height":263},{"sys":8660,"fields":8663},{"id":8661,"createdAt":8662},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":8664,"slug":8665,"articleIntro":8664,"category":8666},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[8667],{"metadata":8668,"sys":8671,"fields":8678},{"tags":8669,"concepts":8670},[],[],{"space":8672,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8674,"publishedVersion":213,"revision":59,"contentType":8676,"locale":27},{"sys":8673},{"type":12,"linkType":13,"id":14},{"sys":8675},{"id":20,"type":12,"linkType":21},{"sys":8677},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8679,"metaTitle":223,"metaDescription":224,"mainTitle":8680,"subtitle":243,"heroImage":8695,"ctaButton":266,"ctaLink":267},[222],{"data":8681,"content":8682,"nodeType":71},{},[8683,8689],{"data":8684,"content":8685,"nodeType":235},{},[8686],{"data":8687,"marks":8688,"value":234,"nodeType":79},{},[],{"data":8690,"content":8691,"nodeType":84},{},[8692],{"data":8693,"marks":8694,"value":242,"nodeType":79},{},[],{"metadata":8696,"sys":8699,"fields":8704},{"tags":8697,"concepts":8698},[],[],{"space":8700,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8702,"publishedVersion":59,"revision":22,"locale":27},{"sys":8701},{"type":12,"linkType":13,"id":14},{"sys":8703},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8705},{"url":258,"details":8706,"fileName":264,"contentType":265},{"size":260,"image":8707},{"width":262,"height":263},{"sys":8709,"fields":8712},{"id":8710,"createdAt":8711},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":8713,"slug":8714,"articleIntro":-1,"category":8715},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[8716],{"metadata":8717,"sys":8720,"fields":8727},{"tags":8718,"concepts":8719},[],[],{"space":8721,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8723,"publishedVersion":213,"revision":59,"contentType":8725,"locale":27},{"sys":8722},{"type":12,"linkType":13,"id":14},{"sys":8724},{"id":20,"type":12,"linkType":21},{"sys":8726},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8728,"metaTitle":223,"metaDescription":224,"mainTitle":8729,"subtitle":243,"heroImage":8744,"ctaButton":266,"ctaLink":267},[222],{"data":8730,"content":8731,"nodeType":71},{},[8732,8738],{"data":8733,"content":8734,"nodeType":235},{},[8735],{"data":8736,"marks":8737,"value":234,"nodeType":79},{},[],{"data":8739,"content":8740,"nodeType":84},{},[8741],{"data":8742,"marks":8743,"value":242,"nodeType":79},{},[],{"metadata":8745,"sys":8748,"fields":8753},{"tags":8746,"concepts":8747},[],[],{"space":8749,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8751,"publishedVersion":59,"revision":22,"locale":27},{"sys":8750},{"type":12,"linkType":13,"id":14},{"sys":8752},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8754},{"url":258,"details":8755,"fileName":264,"contentType":265},{"size":260,"image":8756},{"width":262,"height":263},{"sys":8758,"fields":8761},{"id":8759,"createdAt":8760},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":8762,"slug":8763,"articleIntro":-1,"category":8764},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[8765],{"metadata":8766,"sys":8769,"fields":8776},{"tags":8767,"concepts":8768},[],[],{"space":8770,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8772,"publishedVersion":213,"revision":59,"contentType":8774,"locale":27},{"sys":8771},{"type":12,"linkType":13,"id":14},{"sys":8773},{"id":20,"type":12,"linkType":21},{"sys":8775},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8777,"metaTitle":223,"metaDescription":224,"mainTitle":8778,"subtitle":243,"heroImage":8793,"ctaButton":266,"ctaLink":267},[222],{"data":8779,"content":8780,"nodeType":71},{},[8781,8787],{"data":8782,"content":8783,"nodeType":235},{},[8784],{"data":8785,"marks":8786,"value":234,"nodeType":79},{},[],{"data":8788,"content":8789,"nodeType":84},{},[8790],{"data":8791,"marks":8792,"value":242,"nodeType":79},{},[],{"metadata":8794,"sys":8797,"fields":8802},{"tags":8795,"concepts":8796},[],[],{"space":8798,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8800,"publishedVersion":59,"revision":22,"locale":27},{"sys":8799},{"type":12,"linkType":13,"id":14},{"sys":8801},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8803},{"url":258,"details":8804,"fileName":264,"contentType":265},{"size":260,"image":8805},{"width":262,"height":263},{"sys":8807,"fields":8810},{"id":8808,"createdAt":8809},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":8811,"slug":8812,"articleIntro":-1,"category":8813},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[8814],{"metadata":8815,"sys":8818,"fields":8825},{"tags":8816,"concepts":8817},[],[],{"space":8819,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8821,"publishedVersion":213,"revision":59,"contentType":8823,"locale":27},{"sys":8820},{"type":12,"linkType":13,"id":14},{"sys":8822},{"id":20,"type":12,"linkType":21},{"sys":8824},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8826,"metaTitle":223,"metaDescription":224,"mainTitle":8827,"subtitle":243,"heroImage":8842,"ctaButton":266,"ctaLink":267},[222],{"data":8828,"content":8829,"nodeType":71},{},[8830,8836],{"data":8831,"content":8832,"nodeType":235},{},[8833],{"data":8834,"marks":8835,"value":234,"nodeType":79},{},[],{"data":8837,"content":8838,"nodeType":84},{},[8839],{"data":8840,"marks":8841,"value":242,"nodeType":79},{},[],{"metadata":8843,"sys":8846,"fields":8851},{"tags":8844,"concepts":8845},[],[],{"space":8847,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8849,"publishedVersion":59,"revision":22,"locale":27},{"sys":8848},{"type":12,"linkType":13,"id":14},{"sys":8850},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8852},{"url":258,"details":8853,"fileName":264,"contentType":265},{"size":260,"image":8854},{"width":262,"height":263},{"sys":8856,"fields":8859},{"id":8857,"createdAt":8858},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":8860,"slug":8861,"articleIntro":8860,"category":8862},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[8863],{"metadata":8864,"sys":8867,"fields":8874},{"tags":8865,"concepts":8866},[],[],{"space":8868,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8870,"publishedVersion":213,"revision":59,"contentType":8872,"locale":27},{"sys":8869},{"type":12,"linkType":13,"id":14},{"sys":8871},{"id":20,"type":12,"linkType":21},{"sys":8873},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8875,"metaTitle":223,"metaDescription":224,"mainTitle":8876,"subtitle":243,"heroImage":8891,"ctaButton":266,"ctaLink":267},[222],{"data":8877,"content":8878,"nodeType":71},{},[8879,8885],{"data":8880,"content":8881,"nodeType":235},{},[8882],{"data":8883,"marks":8884,"value":234,"nodeType":79},{},[],{"data":8886,"content":8887,"nodeType":84},{},[8888],{"data":8889,"marks":8890,"value":242,"nodeType":79},{},[],{"metadata":8892,"sys":8895,"fields":8900},{"tags":8893,"concepts":8894},[],[],{"space":8896,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8898,"publishedVersion":59,"revision":22,"locale":27},{"sys":8897},{"type":12,"linkType":13,"id":14},{"sys":8899},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8901},{"url":258,"details":8902,"fileName":264,"contentType":265},{"size":260,"image":8903},{"width":262,"height":263},{"sys":8905,"fields":8908},{"id":8906,"createdAt":8907},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":8909,"slug":8910,"articleIntro":8909,"category":8911},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[8912],{"metadata":8913,"sys":8916,"fields":8923},{"tags":8914,"concepts":8915},[],[],{"space":8917,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8919,"publishedVersion":213,"revision":59,"contentType":8921,"locale":27},{"sys":8918},{"type":12,"linkType":13,"id":14},{"sys":8920},{"id":20,"type":12,"linkType":21},{"sys":8922},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8924,"metaTitle":223,"metaDescription":224,"mainTitle":8925,"subtitle":243,"heroImage":8940,"ctaButton":266,"ctaLink":267},[222],{"data":8926,"content":8927,"nodeType":71},{},[8928,8934],{"data":8929,"content":8930,"nodeType":235},{},[8931],{"data":8932,"marks":8933,"value":234,"nodeType":79},{},[],{"data":8935,"content":8936,"nodeType":84},{},[8937],{"data":8938,"marks":8939,"value":242,"nodeType":79},{},[],{"metadata":8941,"sys":8944,"fields":8949},{"tags":8942,"concepts":8943},[],[],{"space":8945,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8947,"publishedVersion":59,"revision":22,"locale":27},{"sys":8946},{"type":12,"linkType":13,"id":14},{"sys":8948},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8950},{"url":258,"details":8951,"fileName":264,"contentType":265},{"size":260,"image":8952},{"width":262,"height":263},{"sys":8954,"fields":8957},{"id":8955,"createdAt":8956},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":8958,"slug":8959,"articleIntro":8958,"category":8960},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[8961],{"metadata":8962,"sys":8965,"fields":8972},{"tags":8963,"concepts":8964},[],[],{"space":8966,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":8968,"publishedVersion":213,"revision":59,"contentType":8970,"locale":27},{"sys":8967},{"type":12,"linkType":13,"id":14},{"sys":8969},{"id":20,"type":12,"linkType":21},{"sys":8971},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":8973,"metaTitle":223,"metaDescription":224,"mainTitle":8974,"subtitle":243,"heroImage":8989,"ctaButton":266,"ctaLink":267},[222],{"data":8975,"content":8976,"nodeType":71},{},[8977,8983],{"data":8978,"content":8979,"nodeType":235},{},[8980],{"data":8981,"marks":8982,"value":234,"nodeType":79},{},[],{"data":8984,"content":8985,"nodeType":84},{},[8986],{"data":8987,"marks":8988,"value":242,"nodeType":79},{},[],{"metadata":8990,"sys":8993,"fields":8998},{"tags":8991,"concepts":8992},[],[],{"space":8994,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":8996,"publishedVersion":59,"revision":22,"locale":27},{"sys":8995},{"type":12,"linkType":13,"id":14},{"sys":8997},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":8999},{"url":258,"details":9000,"fileName":264,"contentType":265},{"size":260,"image":9001},{"width":262,"height":263},{"sys":9003,"fields":9006},{"id":9004,"createdAt":9005},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":9007,"slug":9008,"articleIntro":9007,"category":9009},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[9010],{"metadata":9011,"sys":9014,"fields":9021},{"tags":9012,"concepts":9013},[],[],{"space":9015,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9017,"publishedVersion":213,"revision":59,"contentType":9019,"locale":27},{"sys":9016},{"type":12,"linkType":13,"id":14},{"sys":9018},{"id":20,"type":12,"linkType":21},{"sys":9020},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9022,"metaTitle":223,"metaDescription":224,"mainTitle":9023,"subtitle":243,"heroImage":9038,"ctaButton":266,"ctaLink":267},[222],{"data":9024,"content":9025,"nodeType":71},{},[9026,9032],{"data":9027,"content":9028,"nodeType":235},{},[9029],{"data":9030,"marks":9031,"value":234,"nodeType":79},{},[],{"data":9033,"content":9034,"nodeType":84},{},[9035],{"data":9036,"marks":9037,"value":242,"nodeType":79},{},[],{"metadata":9039,"sys":9042,"fields":9047},{"tags":9040,"concepts":9041},[],[],{"space":9043,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9045,"publishedVersion":59,"revision":22,"locale":27},{"sys":9044},{"type":12,"linkType":13,"id":14},{"sys":9046},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9048},{"url":258,"details":9049,"fileName":264,"contentType":265},{"size":260,"image":9050},{"width":262,"height":263},{"sys":9052,"fields":9055},{"id":9053,"createdAt":9054},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":9056,"slug":9057,"articleIntro":9056,"category":9058},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[9059],{"metadata":9060,"sys":9063,"fields":9070},{"tags":9061,"concepts":9062},[],[],{"space":9064,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9066,"publishedVersion":213,"revision":59,"contentType":9068,"locale":27},{"sys":9065},{"type":12,"linkType":13,"id":14},{"sys":9067},{"id":20,"type":12,"linkType":21},{"sys":9069},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9071,"metaTitle":223,"metaDescription":224,"mainTitle":9072,"subtitle":243,"heroImage":9087,"ctaButton":266,"ctaLink":267},[222],{"data":9073,"content":9074,"nodeType":71},{},[9075,9081],{"data":9076,"content":9077,"nodeType":235},{},[9078],{"data":9079,"marks":9080,"value":234,"nodeType":79},{},[],{"data":9082,"content":9083,"nodeType":84},{},[9084],{"data":9085,"marks":9086,"value":242,"nodeType":79},{},[],{"metadata":9088,"sys":9091,"fields":9096},{"tags":9089,"concepts":9090},[],[],{"space":9092,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9094,"publishedVersion":59,"revision":22,"locale":27},{"sys":9093},{"type":12,"linkType":13,"id":14},{"sys":9095},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9097},{"url":258,"details":9098,"fileName":264,"contentType":265},{"size":260,"image":9099},{"width":262,"height":263},{"sys":9101,"fields":9104},{"id":9102,"createdAt":9103},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":9105,"slug":9106,"articleIntro":-1,"category":9107},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[9108],{"metadata":9109,"sys":9112,"fields":9119},{"tags":9110,"concepts":9111},[],[],{"space":9113,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9115,"publishedVersion":213,"revision":59,"contentType":9117,"locale":27},{"sys":9114},{"type":12,"linkType":13,"id":14},{"sys":9116},{"id":20,"type":12,"linkType":21},{"sys":9118},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9120,"metaTitle":223,"metaDescription":224,"mainTitle":9121,"subtitle":243,"heroImage":9136,"ctaButton":266,"ctaLink":267},[222],{"data":9122,"content":9123,"nodeType":71},{},[9124,9130],{"data":9125,"content":9126,"nodeType":235},{},[9127],{"data":9128,"marks":9129,"value":234,"nodeType":79},{},[],{"data":9131,"content":9132,"nodeType":84},{},[9133],{"data":9134,"marks":9135,"value":242,"nodeType":79},{},[],{"metadata":9137,"sys":9140,"fields":9145},{"tags":9138,"concepts":9139},[],[],{"space":9141,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9143,"publishedVersion":59,"revision":22,"locale":27},{"sys":9142},{"type":12,"linkType":13,"id":14},{"sys":9144},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9146},{"url":258,"details":9147,"fileName":264,"contentType":265},{"size":260,"image":9148},{"width":262,"height":263},{"sys":9150,"fields":9153},{"id":9151,"createdAt":9152},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":9154,"slug":9155,"articleIntro":9154,"category":9156},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[9157],{"metadata":9158,"sys":9161,"fields":9168},{"tags":9159,"concepts":9160},[],[],{"space":9162,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9164,"publishedVersion":213,"revision":59,"contentType":9166,"locale":27},{"sys":9163},{"type":12,"linkType":13,"id":14},{"sys":9165},{"id":20,"type":12,"linkType":21},{"sys":9167},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9169,"metaTitle":223,"metaDescription":224,"mainTitle":9170,"subtitle":243,"heroImage":9185,"ctaButton":266,"ctaLink":267},[222],{"data":9171,"content":9172,"nodeType":71},{},[9173,9179],{"data":9174,"content":9175,"nodeType":235},{},[9176],{"data":9177,"marks":9178,"value":234,"nodeType":79},{},[],{"data":9180,"content":9181,"nodeType":84},{},[9182],{"data":9183,"marks":9184,"value":242,"nodeType":79},{},[],{"metadata":9186,"sys":9189,"fields":9194},{"tags":9187,"concepts":9188},[],[],{"space":9190,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9192,"publishedVersion":59,"revision":22,"locale":27},{"sys":9191},{"type":12,"linkType":13,"id":14},{"sys":9193},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9195},{"url":258,"details":9196,"fileName":264,"contentType":265},{"size":260,"image":9197},{"width":262,"height":263},{"sys":9199,"fields":9202},{"id":9200,"createdAt":9201},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":9203,"slug":9204,"articleIntro":9203,"category":9205},"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",[9206],{"metadata":9207,"sys":9210,"fields":9217},{"tags":9208,"concepts":9209},[],[],{"space":9211,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9213,"publishedVersion":213,"revision":59,"contentType":9215,"locale":27},{"sys":9212},{"type":12,"linkType":13,"id":14},{"sys":9214},{"id":20,"type":12,"linkType":21},{"sys":9216},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9218,"metaTitle":223,"metaDescription":224,"mainTitle":9219,"subtitle":243,"heroImage":9234,"ctaButton":266,"ctaLink":267},[222],{"data":9220,"content":9221,"nodeType":71},{},[9222,9228],{"data":9223,"content":9224,"nodeType":235},{},[9225],{"data":9226,"marks":9227,"value":234,"nodeType":79},{},[],{"data":9229,"content":9230,"nodeType":84},{},[9231],{"data":9232,"marks":9233,"value":242,"nodeType":79},{},[],{"metadata":9235,"sys":9238,"fields":9243},{"tags":9236,"concepts":9237},[],[],{"space":9239,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9241,"publishedVersion":59,"revision":22,"locale":27},{"sys":9240},{"type":12,"linkType":13,"id":14},{"sys":9242},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9244},{"url":258,"details":9245,"fileName":264,"contentType":265},{"size":260,"image":9246},{"width":262,"height":263},{"sys":9248,"fields":9251},{"id":9249,"createdAt":9250},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":9252,"slug":9253,"articleIntro":9252,"category":9254},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[9255],{"metadata":9256,"sys":9259,"fields":9266},{"tags":9257,"concepts":9258},[],[],{"space":9260,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9262,"publishedVersion":213,"revision":59,"contentType":9264,"locale":27},{"sys":9261},{"type":12,"linkType":13,"id":14},{"sys":9263},{"id":20,"type":12,"linkType":21},{"sys":9265},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9267,"metaTitle":223,"metaDescription":224,"mainTitle":9268,"subtitle":243,"heroImage":9283,"ctaButton":266,"ctaLink":267},[222],{"data":9269,"content":9270,"nodeType":71},{},[9271,9277],{"data":9272,"content":9273,"nodeType":235},{},[9274],{"data":9275,"marks":9276,"value":234,"nodeType":79},{},[],{"data":9278,"content":9279,"nodeType":84},{},[9280],{"data":9281,"marks":9282,"value":242,"nodeType":79},{},[],{"metadata":9284,"sys":9287,"fields":9292},{"tags":9285,"concepts":9286},[],[],{"space":9288,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9290,"publishedVersion":59,"revision":22,"locale":27},{"sys":9289},{"type":12,"linkType":13,"id":14},{"sys":9291},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9293},{"url":258,"details":9294,"fileName":264,"contentType":265},{"size":260,"image":9295},{"width":262,"height":263},{"sys":9297,"fields":9300},{"id":9298,"createdAt":9299},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":9301,"slug":9302,"articleIntro":9301,"category":9303},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[9304],{"metadata":9305,"sys":9308,"fields":9315},{"tags":9306,"concepts":9307},[],[],{"space":9309,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9311,"publishedVersion":213,"revision":59,"contentType":9313,"locale":27},{"sys":9310},{"type":12,"linkType":13,"id":14},{"sys":9312},{"id":20,"type":12,"linkType":21},{"sys":9314},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9316,"metaTitle":223,"metaDescription":224,"mainTitle":9317,"subtitle":243,"heroImage":9332,"ctaButton":266,"ctaLink":267},[222],{"data":9318,"content":9319,"nodeType":71},{},[9320,9326],{"data":9321,"content":9322,"nodeType":235},{},[9323],{"data":9324,"marks":9325,"value":234,"nodeType":79},{},[],{"data":9327,"content":9328,"nodeType":84},{},[9329],{"data":9330,"marks":9331,"value":242,"nodeType":79},{},[],{"metadata":9333,"sys":9336,"fields":9341},{"tags":9334,"concepts":9335},[],[],{"space":9337,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9339,"publishedVersion":59,"revision":22,"locale":27},{"sys":9338},{"type":12,"linkType":13,"id":14},{"sys":9340},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9342},{"url":258,"details":9343,"fileName":264,"contentType":265},{"size":260,"image":9344},{"width":262,"height":263},{"sys":9346,"fields":9349},{"id":9347,"createdAt":9348},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":9350,"slug":9351,"articleIntro":9350,"category":9352},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[9353],{"metadata":9354,"sys":9357,"fields":9364},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9360,"publishedVersion":213,"revision":59,"contentType":9362,"locale":27},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":20,"type":12,"linkType":21},{"sys":9363},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9365,"metaTitle":223,"metaDescription":224,"mainTitle":9366,"subtitle":243,"heroImage":9381,"ctaButton":266,"ctaLink":267},[222],{"data":9367,"content":9368,"nodeType":71},{},[9369,9375],{"data":9370,"content":9371,"nodeType":235},{},[9372],{"data":9373,"marks":9374,"value":234,"nodeType":79},{},[],{"data":9376,"content":9377,"nodeType":84},{},[9378],{"data":9379,"marks":9380,"value":242,"nodeType":79},{},[],{"metadata":9382,"sys":9385,"fields":9390},{"tags":9383,"concepts":9384},[],[],{"space":9386,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9388,"publishedVersion":59,"revision":22,"locale":27},{"sys":9387},{"type":12,"linkType":13,"id":14},{"sys":9389},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9391},{"url":258,"details":9392,"fileName":264,"contentType":265},{"size":260,"image":9393},{"width":262,"height":263},{"sys":9395,"fields":9398},{"id":9396,"createdAt":9397},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":9399,"slug":9400,"articleIntro":-1,"category":9401},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[9402],{"metadata":9403,"sys":9406,"fields":9413},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9409,"publishedVersion":213,"revision":59,"contentType":9411,"locale":27},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":20,"type":12,"linkType":21},{"sys":9412},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9414,"metaTitle":223,"metaDescription":224,"mainTitle":9415,"subtitle":243,"heroImage":9430,"ctaButton":266,"ctaLink":267},[222],{"data":9416,"content":9417,"nodeType":71},{},[9418,9424],{"data":9419,"content":9420,"nodeType":235},{},[9421],{"data":9422,"marks":9423,"value":234,"nodeType":79},{},[],{"data":9425,"content":9426,"nodeType":84},{},[9427],{"data":9428,"marks":9429,"value":242,"nodeType":79},{},[],{"metadata":9431,"sys":9434,"fields":9439},{"tags":9432,"concepts":9433},[],[],{"space":9435,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9437,"publishedVersion":59,"revision":22,"locale":27},{"sys":9436},{"type":12,"linkType":13,"id":14},{"sys":9438},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9440},{"url":258,"details":9441,"fileName":264,"contentType":265},{"size":260,"image":9442},{"width":262,"height":263},{"sys":9444,"fields":9447},{"id":9445,"createdAt":9446},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":9448,"slug":9449,"articleIntro":9448,"category":9450},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[9451],{"metadata":9452,"sys":9455,"fields":9462},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9458,"publishedVersion":213,"revision":59,"contentType":9460,"locale":27},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":20,"type":12,"linkType":21},{"sys":9461},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9463,"metaTitle":223,"metaDescription":224,"mainTitle":9464,"subtitle":243,"heroImage":9479,"ctaButton":266,"ctaLink":267},[222],{"data":9465,"content":9466,"nodeType":71},{},[9467,9473],{"data":9468,"content":9469,"nodeType":235},{},[9470],{"data":9471,"marks":9472,"value":234,"nodeType":79},{},[],{"data":9474,"content":9475,"nodeType":84},{},[9476],{"data":9477,"marks":9478,"value":242,"nodeType":79},{},[],{"metadata":9480,"sys":9483,"fields":9488},{"tags":9481,"concepts":9482},[],[],{"space":9484,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9486,"publishedVersion":59,"revision":22,"locale":27},{"sys":9485},{"type":12,"linkType":13,"id":14},{"sys":9487},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9489},{"url":258,"details":9490,"fileName":264,"contentType":265},{"size":260,"image":9491},{"width":262,"height":263},{"sys":9493,"fields":9496},{"id":9494,"createdAt":9495},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":9497,"slug":9498,"articleIntro":9497,"category":9499},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[9500],{"metadata":9501,"sys":9504,"fields":9511},{"tags":9502,"concepts":9503},[],[],{"space":9505,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9507,"publishedVersion":213,"revision":59,"contentType":9509,"locale":27},{"sys":9506},{"type":12,"linkType":13,"id":14},{"sys":9508},{"id":20,"type":12,"linkType":21},{"sys":9510},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9512,"metaTitle":223,"metaDescription":224,"mainTitle":9513,"subtitle":243,"heroImage":9528,"ctaButton":266,"ctaLink":267},[222],{"data":9514,"content":9515,"nodeType":71},{},[9516,9522],{"data":9517,"content":9518,"nodeType":235},{},[9519],{"data":9520,"marks":9521,"value":234,"nodeType":79},{},[],{"data":9523,"content":9524,"nodeType":84},{},[9525],{"data":9526,"marks":9527,"value":242,"nodeType":79},{},[],{"metadata":9529,"sys":9532,"fields":9537},{"tags":9530,"concepts":9531},[],[],{"space":9533,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9535,"publishedVersion":59,"revision":22,"locale":27},{"sys":9534},{"type":12,"linkType":13,"id":14},{"sys":9536},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9538},{"url":258,"details":9539,"fileName":264,"contentType":265},{"size":260,"image":9540},{"width":262,"height":263},{"sys":9542,"fields":9545},{"id":9543,"createdAt":9544},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":9546,"slug":9547,"articleIntro":9546,"category":9548},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[9549],{"metadata":9550,"sys":9553,"fields":9560},{"tags":9551,"concepts":9552},[],[],{"space":9554,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9556,"publishedVersion":213,"revision":59,"contentType":9558,"locale":27},{"sys":9555},{"type":12,"linkType":13,"id":14},{"sys":9557},{"id":20,"type":12,"linkType":21},{"sys":9559},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9561,"metaTitle":223,"metaDescription":224,"mainTitle":9562,"subtitle":243,"heroImage":9577,"ctaButton":266,"ctaLink":267},[222],{"data":9563,"content":9564,"nodeType":71},{},[9565,9571],{"data":9566,"content":9567,"nodeType":235},{},[9568],{"data":9569,"marks":9570,"value":234,"nodeType":79},{},[],{"data":9572,"content":9573,"nodeType":84},{},[9574],{"data":9575,"marks":9576,"value":242,"nodeType":79},{},[],{"metadata":9578,"sys":9581,"fields":9586},{"tags":9579,"concepts":9580},[],[],{"space":9582,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9584,"publishedVersion":59,"revision":22,"locale":27},{"sys":9583},{"type":12,"linkType":13,"id":14},{"sys":9585},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9587},{"url":258,"details":9588,"fileName":264,"contentType":265},{"size":260,"image":9589},{"width":262,"height":263},{"sys":9591,"fields":9594},{"id":9592,"createdAt":9593},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":9595,"slug":9596,"articleIntro":9595,"category":9597},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[9598],{"metadata":9599,"sys":9602,"fields":9609},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9605,"publishedVersion":213,"revision":59,"contentType":9607,"locale":27},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":20,"type":12,"linkType":21},{"sys":9608},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9610,"metaTitle":223,"metaDescription":224,"mainTitle":9611,"subtitle":243,"heroImage":9626,"ctaButton":266,"ctaLink":267},[222],{"data":9612,"content":9613,"nodeType":71},{},[9614,9620],{"data":9615,"content":9616,"nodeType":235},{},[9617],{"data":9618,"marks":9619,"value":234,"nodeType":79},{},[],{"data":9621,"content":9622,"nodeType":84},{},[9623],{"data":9624,"marks":9625,"value":242,"nodeType":79},{},[],{"metadata":9627,"sys":9630,"fields":9635},{"tags":9628,"concepts":9629},[],[],{"space":9631,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9633,"publishedVersion":59,"revision":22,"locale":27},{"sys":9632},{"type":12,"linkType":13,"id":14},{"sys":9634},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9636},{"url":258,"details":9637,"fileName":264,"contentType":265},{"size":260,"image":9638},{"width":262,"height":263},{"sys":9640,"fields":9643},{"id":9641,"createdAt":9642},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":9644,"slug":9645,"articleIntro":-1,"category":9646},"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",[9647],{"metadata":9648,"sys":9651,"fields":9658},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9654,"publishedVersion":213,"revision":59,"contentType":9656,"locale":27},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":20,"type":12,"linkType":21},{"sys":9657},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9659,"metaTitle":223,"metaDescription":224,"mainTitle":9660,"subtitle":243,"heroImage":9675,"ctaButton":266,"ctaLink":267},[222],{"data":9661,"content":9662,"nodeType":71},{},[9663,9669],{"data":9664,"content":9665,"nodeType":235},{},[9666],{"data":9667,"marks":9668,"value":234,"nodeType":79},{},[],{"data":9670,"content":9671,"nodeType":84},{},[9672],{"data":9673,"marks":9674,"value":242,"nodeType":79},{},[],{"metadata":9676,"sys":9679,"fields":9684},{"tags":9677,"concepts":9678},[],[],{"space":9680,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9682,"publishedVersion":59,"revision":22,"locale":27},{"sys":9681},{"type":12,"linkType":13,"id":14},{"sys":9683},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9685},{"url":258,"details":9686,"fileName":264,"contentType":265},{"size":260,"image":9687},{"width":262,"height":263},{"sys":9689,"fields":9692},{"id":9690,"createdAt":9691},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":9693,"slug":9694,"articleIntro":9693,"category":9695},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[9696],{"metadata":9697,"sys":9700,"fields":9707},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9703,"publishedVersion":213,"revision":59,"contentType":9705,"locale":27},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":20,"type":12,"linkType":21},{"sys":9706},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9708,"metaTitle":223,"metaDescription":224,"mainTitle":9709,"subtitle":243,"heroImage":9724,"ctaButton":266,"ctaLink":267},[222],{"data":9710,"content":9711,"nodeType":71},{},[9712,9718],{"data":9713,"content":9714,"nodeType":235},{},[9715],{"data":9716,"marks":9717,"value":234,"nodeType":79},{},[],{"data":9719,"content":9720,"nodeType":84},{},[9721],{"data":9722,"marks":9723,"value":242,"nodeType":79},{},[],{"metadata":9725,"sys":9728,"fields":9733},{"tags":9726,"concepts":9727},[],[],{"space":9729,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9731,"publishedVersion":59,"revision":22,"locale":27},{"sys":9730},{"type":12,"linkType":13,"id":14},{"sys":9732},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9734},{"url":258,"details":9735,"fileName":264,"contentType":265},{"size":260,"image":9736},{"width":262,"height":263},{"sys":9738,"fields":9741},{"id":9739,"createdAt":9740},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":9742,"slug":9743,"articleIntro":-1,"category":9744},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[9745],{"metadata":9746,"sys":9749,"fields":9756},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9752,"publishedVersion":213,"revision":59,"contentType":9754,"locale":27},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":20,"type":12,"linkType":21},{"sys":9755},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9757,"metaTitle":223,"metaDescription":224,"mainTitle":9758,"subtitle":243,"heroImage":9773,"ctaButton":266,"ctaLink":267},[222],{"data":9759,"content":9760,"nodeType":71},{},[9761,9767],{"data":9762,"content":9763,"nodeType":235},{},[9764],{"data":9765,"marks":9766,"value":234,"nodeType":79},{},[],{"data":9768,"content":9769,"nodeType":84},{},[9770],{"data":9771,"marks":9772,"value":242,"nodeType":79},{},[],{"metadata":9774,"sys":9777,"fields":9782},{"tags":9775,"concepts":9776},[],[],{"space":9778,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9780,"publishedVersion":59,"revision":22,"locale":27},{"sys":9779},{"type":12,"linkType":13,"id":14},{"sys":9781},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9783},{"url":258,"details":9784,"fileName":264,"contentType":265},{"size":260,"image":9785},{"width":262,"height":263},{"sys":9787,"fields":9790},{"id":9788,"createdAt":9789},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":9791,"slug":9792,"articleIntro":9791,"category":9793},"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",[9794],{"metadata":9795,"sys":9798,"fields":9805},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9801,"publishedVersion":213,"revision":59,"contentType":9803,"locale":27},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":20,"type":12,"linkType":21},{"sys":9804},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9806,"metaTitle":223,"metaDescription":224,"mainTitle":9807,"subtitle":243,"heroImage":9822,"ctaButton":266,"ctaLink":267},[222],{"data":9808,"content":9809,"nodeType":71},{},[9810,9816],{"data":9811,"content":9812,"nodeType":235},{},[9813],{"data":9814,"marks":9815,"value":234,"nodeType":79},{},[],{"data":9817,"content":9818,"nodeType":84},{},[9819],{"data":9820,"marks":9821,"value":242,"nodeType":79},{},[],{"metadata":9823,"sys":9826,"fields":9831},{"tags":9824,"concepts":9825},[],[],{"space":9827,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9829,"publishedVersion":59,"revision":22,"locale":27},{"sys":9828},{"type":12,"linkType":13,"id":14},{"sys":9830},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9832},{"url":258,"details":9833,"fileName":264,"contentType":265},{"size":260,"image":9834},{"width":262,"height":263},{"sys":9836,"fields":9837},{"id":15,"createdAt":17},{"title":29,"slug":198,"articleIntro":29,"category":9838},[9839],{"metadata":9840,"sys":9843,"fields":9850},{"tags":9841,"concepts":9842},[],[],{"space":9844,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9846,"publishedVersion":213,"revision":59,"contentType":9848,"locale":27},{"sys":9845},{"type":12,"linkType":13,"id":14},{"sys":9847},{"id":20,"type":12,"linkType":21},{"sys":9849},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9851,"metaTitle":223,"metaDescription":224,"mainTitle":9852,"subtitle":243,"heroImage":9867,"ctaButton":266,"ctaLink":267},[222],{"data":9853,"content":9854,"nodeType":71},{},[9855,9861],{"data":9856,"content":9857,"nodeType":235},{},[9858],{"data":9859,"marks":9860,"value":234,"nodeType":79},{},[],{"data":9862,"content":9863,"nodeType":84},{},[9864],{"data":9865,"marks":9866,"value":242,"nodeType":79},{},[],{"metadata":9868,"sys":9871,"fields":9876},{"tags":9869,"concepts":9870},[],[],{"space":9872,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9874,"publishedVersion":59,"revision":22,"locale":27},{"sys":9873},{"type":12,"linkType":13,"id":14},{"sys":9875},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9877},{"url":258,"details":9878,"fileName":264,"contentType":265},{"size":260,"image":9879},{"width":262,"height":263},{"sys":9881,"fields":9884},{"id":9882,"createdAt":9883},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":9885,"slug":9886,"articleIntro":9885,"category":9887},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[9888],{"metadata":9889,"sys":9892,"fields":9899},{"tags":9890,"concepts":9891},[],[],{"space":9893,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9895,"publishedVersion":213,"revision":59,"contentType":9897,"locale":27},{"sys":9894},{"type":12,"linkType":13,"id":14},{"sys":9896},{"id":20,"type":12,"linkType":21},{"sys":9898},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9900,"metaTitle":223,"metaDescription":224,"mainTitle":9901,"subtitle":243,"heroImage":9916,"ctaButton":266,"ctaLink":267},[222],{"data":9902,"content":9903,"nodeType":71},{},[9904,9910],{"data":9905,"content":9906,"nodeType":235},{},[9907],{"data":9908,"marks":9909,"value":234,"nodeType":79},{},[],{"data":9911,"content":9912,"nodeType":84},{},[9913],{"data":9914,"marks":9915,"value":242,"nodeType":79},{},[],{"metadata":9917,"sys":9920,"fields":9925},{"tags":9918,"concepts":9919},[],[],{"space":9921,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9923,"publishedVersion":59,"revision":22,"locale":27},{"sys":9922},{"type":12,"linkType":13,"id":14},{"sys":9924},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9926},{"url":258,"details":9927,"fileName":264,"contentType":265},{"size":260,"image":9928},{"width":262,"height":263},{"sys":9930,"fields":9933},{"id":9931,"createdAt":9932},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":9934,"slug":9935,"articleIntro":9934,"category":9936},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[9937],{"metadata":9938,"sys":9941,"fields":9948},{"tags":9939,"concepts":9940},[],[],{"space":9942,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9944,"publishedVersion":213,"revision":59,"contentType":9946,"locale":27},{"sys":9943},{"type":12,"linkType":13,"id":14},{"sys":9945},{"id":20,"type":12,"linkType":21},{"sys":9947},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9949,"metaTitle":223,"metaDescription":224,"mainTitle":9950,"subtitle":243,"heroImage":9965,"ctaButton":266,"ctaLink":267},[222],{"data":9951,"content":9952,"nodeType":71},{},[9953,9959],{"data":9954,"content":9955,"nodeType":235},{},[9956],{"data":9957,"marks":9958,"value":234,"nodeType":79},{},[],{"data":9960,"content":9961,"nodeType":84},{},[9962],{"data":9963,"marks":9964,"value":242,"nodeType":79},{},[],{"metadata":9966,"sys":9969,"fields":9974},{"tags":9967,"concepts":9968},[],[],{"space":9970,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":9972,"publishedVersion":59,"revision":22,"locale":27},{"sys":9971},{"type":12,"linkType":13,"id":14},{"sys":9973},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":9975},{"url":258,"details":9976,"fileName":264,"contentType":265},{"size":260,"image":9977},{"width":262,"height":263},{"sys":9979,"fields":9982},{"id":9980,"createdAt":9981},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":9983,"slug":9984,"articleIntro":9983,"category":9985},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[9986],{"metadata":9987,"sys":9990,"fields":9997},{"tags":9988,"concepts":9989},[],[],{"space":9991,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":9993,"publishedVersion":213,"revision":59,"contentType":9995,"locale":27},{"sys":9992},{"type":12,"linkType":13,"id":14},{"sys":9994},{"id":20,"type":12,"linkType":21},{"sys":9996},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":9998,"metaTitle":223,"metaDescription":224,"mainTitle":9999,"subtitle":243,"heroImage":10014,"ctaButton":266,"ctaLink":267},[222],{"data":10000,"content":10001,"nodeType":71},{},[10002,10008],{"data":10003,"content":10004,"nodeType":235},{},[10005],{"data":10006,"marks":10007,"value":234,"nodeType":79},{},[],{"data":10009,"content":10010,"nodeType":84},{},[10011],{"data":10012,"marks":10013,"value":242,"nodeType":79},{},[],{"metadata":10015,"sys":10018,"fields":10023},{"tags":10016,"concepts":10017},[],[],{"space":10019,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10021,"publishedVersion":59,"revision":22,"locale":27},{"sys":10020},{"type":12,"linkType":13,"id":14},{"sys":10022},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10024},{"url":258,"details":10025,"fileName":264,"contentType":265},{"size":260,"image":10026},{"width":262,"height":263},{"sys":10028,"fields":10031},{"id":10029,"createdAt":10030},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":10032,"slug":10033,"articleIntro":10032,"category":10034},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[10035],{"metadata":10036,"sys":10039,"fields":10046},{"tags":10037,"concepts":10038},[],[],{"space":10040,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10042,"publishedVersion":213,"revision":59,"contentType":10044,"locale":27},{"sys":10041},{"type":12,"linkType":13,"id":14},{"sys":10043},{"id":20,"type":12,"linkType":21},{"sys":10045},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10047,"metaTitle":223,"metaDescription":224,"mainTitle":10048,"subtitle":243,"heroImage":10063,"ctaButton":266,"ctaLink":267},[222],{"data":10049,"content":10050,"nodeType":71},{},[10051,10057],{"data":10052,"content":10053,"nodeType":235},{},[10054],{"data":10055,"marks":10056,"value":234,"nodeType":79},{},[],{"data":10058,"content":10059,"nodeType":84},{},[10060],{"data":10061,"marks":10062,"value":242,"nodeType":79},{},[],{"metadata":10064,"sys":10067,"fields":10072},{"tags":10065,"concepts":10066},[],[],{"space":10068,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10070,"publishedVersion":59,"revision":22,"locale":27},{"sys":10069},{"type":12,"linkType":13,"id":14},{"sys":10071},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10073},{"url":258,"details":10074,"fileName":264,"contentType":265},{"size":260,"image":10075},{"width":262,"height":263},{"sys":10077,"fields":10080},{"id":10078,"createdAt":10079},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":10081,"slug":10082,"articleIntro":10081,"category":10083},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[10084],{"metadata":10085,"sys":10088,"fields":10095},{"tags":10086,"concepts":10087},[],[],{"space":10089,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10091,"publishedVersion":213,"revision":59,"contentType":10093,"locale":27},{"sys":10090},{"type":12,"linkType":13,"id":14},{"sys":10092},{"id":20,"type":12,"linkType":21},{"sys":10094},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10096,"metaTitle":223,"metaDescription":224,"mainTitle":10097,"subtitle":243,"heroImage":10112,"ctaButton":266,"ctaLink":267},[222],{"data":10098,"content":10099,"nodeType":71},{},[10100,10106],{"data":10101,"content":10102,"nodeType":235},{},[10103],{"data":10104,"marks":10105,"value":234,"nodeType":79},{},[],{"data":10107,"content":10108,"nodeType":84},{},[10109],{"data":10110,"marks":10111,"value":242,"nodeType":79},{},[],{"metadata":10113,"sys":10116,"fields":10121},{"tags":10114,"concepts":10115},[],[],{"space":10117,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10119,"publishedVersion":59,"revision":22,"locale":27},{"sys":10118},{"type":12,"linkType":13,"id":14},{"sys":10120},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10122},{"url":258,"details":10123,"fileName":264,"contentType":265},{"size":260,"image":10124},{"width":262,"height":263},{"sys":10126,"fields":10129},{"id":10127,"createdAt":10128},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":10130,"slug":10131,"articleIntro":10130,"category":10132},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[10133],{"metadata":10134,"sys":10137,"fields":10144},{"tags":10135,"concepts":10136},[],[],{"space":10138,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10140,"publishedVersion":213,"revision":59,"contentType":10142,"locale":27},{"sys":10139},{"type":12,"linkType":13,"id":14},{"sys":10141},{"id":20,"type":12,"linkType":21},{"sys":10143},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10145,"metaTitle":223,"metaDescription":224,"mainTitle":10146,"subtitle":243,"heroImage":10161,"ctaButton":266,"ctaLink":267},[222],{"data":10147,"content":10148,"nodeType":71},{},[10149,10155],{"data":10150,"content":10151,"nodeType":235},{},[10152],{"data":10153,"marks":10154,"value":234,"nodeType":79},{},[],{"data":10156,"content":10157,"nodeType":84},{},[10158],{"data":10159,"marks":10160,"value":242,"nodeType":79},{},[],{"metadata":10162,"sys":10165,"fields":10170},{"tags":10163,"concepts":10164},[],[],{"space":10166,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10168,"publishedVersion":59,"revision":22,"locale":27},{"sys":10167},{"type":12,"linkType":13,"id":14},{"sys":10169},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10171},{"url":258,"details":10172,"fileName":264,"contentType":265},{"size":260,"image":10173},{"width":262,"height":263},{"sys":10175,"fields":10178},{"id":10176,"createdAt":10177},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":10179,"slug":10180,"articleIntro":10179,"category":10181},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[10182],{"metadata":10183,"sys":10186,"fields":10193},{"tags":10184,"concepts":10185},[],[],{"space":10187,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10189,"publishedVersion":213,"revision":59,"contentType":10191,"locale":27},{"sys":10188},{"type":12,"linkType":13,"id":14},{"sys":10190},{"id":20,"type":12,"linkType":21},{"sys":10192},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10194,"metaTitle":223,"metaDescription":224,"mainTitle":10195,"subtitle":243,"heroImage":10210,"ctaButton":266,"ctaLink":267},[222],{"data":10196,"content":10197,"nodeType":71},{},[10198,10204],{"data":10199,"content":10200,"nodeType":235},{},[10201],{"data":10202,"marks":10203,"value":234,"nodeType":79},{},[],{"data":10205,"content":10206,"nodeType":84},{},[10207],{"data":10208,"marks":10209,"value":242,"nodeType":79},{},[],{"metadata":10211,"sys":10214,"fields":10219},{"tags":10212,"concepts":10213},[],[],{"space":10215,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10217,"publishedVersion":59,"revision":22,"locale":27},{"sys":10216},{"type":12,"linkType":13,"id":14},{"sys":10218},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10220},{"url":258,"details":10221,"fileName":264,"contentType":265},{"size":260,"image":10222},{"width":262,"height":263},{"sys":10224,"fields":10227},{"id":10225,"createdAt":10226},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":10228,"slug":10229,"articleIntro":-1,"category":10230},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[10231],{"metadata":10232,"sys":10235,"fields":10242},{"tags":10233,"concepts":10234},[],[],{"space":10236,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10238,"publishedVersion":213,"revision":59,"contentType":10240,"locale":27},{"sys":10237},{"type":12,"linkType":13,"id":14},{"sys":10239},{"id":20,"type":12,"linkType":21},{"sys":10241},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10243,"metaTitle":223,"metaDescription":224,"mainTitle":10244,"subtitle":243,"heroImage":10259,"ctaButton":266,"ctaLink":267},[222],{"data":10245,"content":10246,"nodeType":71},{},[10247,10253],{"data":10248,"content":10249,"nodeType":235},{},[10250],{"data":10251,"marks":10252,"value":234,"nodeType":79},{},[],{"data":10254,"content":10255,"nodeType":84},{},[10256],{"data":10257,"marks":10258,"value":242,"nodeType":79},{},[],{"metadata":10260,"sys":10263,"fields":10268},{"tags":10261,"concepts":10262},[],[],{"space":10264,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10266,"publishedVersion":59,"revision":22,"locale":27},{"sys":10265},{"type":12,"linkType":13,"id":14},{"sys":10267},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10269},{"url":258,"details":10270,"fileName":264,"contentType":265},{"size":260,"image":10271},{"width":262,"height":263},{"sys":10273,"fields":10276},{"id":10274,"createdAt":10275},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":10277,"slug":10278,"articleIntro":10277,"category":10279},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[10280],{"metadata":10281,"sys":10284,"fields":10291},{"tags":10282,"concepts":10283},[],[],{"space":10285,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10287,"publishedVersion":213,"revision":59,"contentType":10289,"locale":27},{"sys":10286},{"type":12,"linkType":13,"id":14},{"sys":10288},{"id":20,"type":12,"linkType":21},{"sys":10290},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10292,"metaTitle":223,"metaDescription":224,"mainTitle":10293,"subtitle":243,"heroImage":10308,"ctaButton":266,"ctaLink":267},[222],{"data":10294,"content":10295,"nodeType":71},{},[10296,10302],{"data":10297,"content":10298,"nodeType":235},{},[10299],{"data":10300,"marks":10301,"value":234,"nodeType":79},{},[],{"data":10303,"content":10304,"nodeType":84},{},[10305],{"data":10306,"marks":10307,"value":242,"nodeType":79},{},[],{"metadata":10309,"sys":10312,"fields":10317},{"tags":10310,"concepts":10311},[],[],{"space":10313,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10315,"publishedVersion":59,"revision":22,"locale":27},{"sys":10314},{"type":12,"linkType":13,"id":14},{"sys":10316},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10318},{"url":258,"details":10319,"fileName":264,"contentType":265},{"size":260,"image":10320},{"width":262,"height":263},{"sys":10322,"fields":10325},{"id":10323,"createdAt":10324},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":10326,"slug":10327,"articleIntro":-1,"category":10328},"Compte 512 - Banques","compte-512-banques",[10329],{"metadata":10330,"sys":10333,"fields":10340},{"tags":10331,"concepts":10332},[],[],{"space":10334,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10336,"publishedVersion":213,"revision":59,"contentType":10338,"locale":27},{"sys":10335},{"type":12,"linkType":13,"id":14},{"sys":10337},{"id":20,"type":12,"linkType":21},{"sys":10339},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10341,"metaTitle":223,"metaDescription":224,"mainTitle":10342,"subtitle":243,"heroImage":10357,"ctaButton":266,"ctaLink":267},[222],{"data":10343,"content":10344,"nodeType":71},{},[10345,10351],{"data":10346,"content":10347,"nodeType":235},{},[10348],{"data":10349,"marks":10350,"value":234,"nodeType":79},{},[],{"data":10352,"content":10353,"nodeType":84},{},[10354],{"data":10355,"marks":10356,"value":242,"nodeType":79},{},[],{"metadata":10358,"sys":10361,"fields":10366},{"tags":10359,"concepts":10360},[],[],{"space":10362,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10364,"publishedVersion":59,"revision":22,"locale":27},{"sys":10363},{"type":12,"linkType":13,"id":14},{"sys":10365},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10367},{"url":258,"details":10368,"fileName":264,"contentType":265},{"size":260,"image":10369},{"width":262,"height":263},{"sys":10371,"fields":10374},{"id":10372,"createdAt":10373},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":10375,"slug":10376,"articleIntro":-1,"category":10377},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[10378],{"metadata":10379,"sys":10382,"fields":10389},{"tags":10380,"concepts":10381},[],[],{"space":10383,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10385,"publishedVersion":213,"revision":59,"contentType":10387,"locale":27},{"sys":10384},{"type":12,"linkType":13,"id":14},{"sys":10386},{"id":20,"type":12,"linkType":21},{"sys":10388},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10390,"metaTitle":223,"metaDescription":224,"mainTitle":10391,"subtitle":243,"heroImage":10406,"ctaButton":266,"ctaLink":267},[222],{"data":10392,"content":10393,"nodeType":71},{},[10394,10400],{"data":10395,"content":10396,"nodeType":235},{},[10397],{"data":10398,"marks":10399,"value":234,"nodeType":79},{},[],{"data":10401,"content":10402,"nodeType":84},{},[10403],{"data":10404,"marks":10405,"value":242,"nodeType":79},{},[],{"metadata":10407,"sys":10410,"fields":10415},{"tags":10408,"concepts":10409},[],[],{"space":10411,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10413,"publishedVersion":59,"revision":22,"locale":27},{"sys":10412},{"type":12,"linkType":13,"id":14},{"sys":10414},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10416},{"url":258,"details":10417,"fileName":264,"contentType":265},{"size":260,"image":10418},{"width":262,"height":263},{"sys":10420,"fields":10423},{"id":10421,"createdAt":10422},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":10424,"slug":10425,"articleIntro":-1,"category":10426},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[10427],{"metadata":10428,"sys":10431,"fields":10438},{"tags":10429,"concepts":10430},[],[],{"space":10432,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10434,"publishedVersion":213,"revision":59,"contentType":10436,"locale":27},{"sys":10433},{"type":12,"linkType":13,"id":14},{"sys":10435},{"id":20,"type":12,"linkType":21},{"sys":10437},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10439,"metaTitle":223,"metaDescription":224,"mainTitle":10440,"subtitle":243,"heroImage":10455,"ctaButton":266,"ctaLink":267},[222],{"data":10441,"content":10442,"nodeType":71},{},[10443,10449],{"data":10444,"content":10445,"nodeType":235},{},[10446],{"data":10447,"marks":10448,"value":234,"nodeType":79},{},[],{"data":10450,"content":10451,"nodeType":84},{},[10452],{"data":10453,"marks":10454,"value":242,"nodeType":79},{},[],{"metadata":10456,"sys":10459,"fields":10464},{"tags":10457,"concepts":10458},[],[],{"space":10460,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10462,"publishedVersion":59,"revision":22,"locale":27},{"sys":10461},{"type":12,"linkType":13,"id":14},{"sys":10463},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10465},{"url":258,"details":10466,"fileName":264,"contentType":265},{"size":260,"image":10467},{"width":262,"height":263},{"sys":10469,"fields":10472},{"id":10470,"createdAt":10471},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":10473,"slug":10474,"articleIntro":-1,"category":10475},"Compte 71 - Production stockée","compte-71-production-stockee",[10476],{"metadata":10477,"sys":10480,"fields":10487},{"tags":10478,"concepts":10479},[],[],{"space":10481,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10483,"publishedVersion":213,"revision":59,"contentType":10485,"locale":27},{"sys":10482},{"type":12,"linkType":13,"id":14},{"sys":10484},{"id":20,"type":12,"linkType":21},{"sys":10486},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10488,"metaTitle":223,"metaDescription":224,"mainTitle":10489,"subtitle":243,"heroImage":10504,"ctaButton":266,"ctaLink":267},[222],{"data":10490,"content":10491,"nodeType":71},{},[10492,10498],{"data":10493,"content":10494,"nodeType":235},{},[10495],{"data":10496,"marks":10497,"value":234,"nodeType":79},{},[],{"data":10499,"content":10500,"nodeType":84},{},[10501],{"data":10502,"marks":10503,"value":242,"nodeType":79},{},[],{"metadata":10505,"sys":10508,"fields":10513},{"tags":10506,"concepts":10507},[],[],{"space":10509,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10511,"publishedVersion":59,"revision":22,"locale":27},{"sys":10510},{"type":12,"linkType":13,"id":14},{"sys":10512},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10514},{"url":258,"details":10515,"fileName":264,"contentType":265},{"size":260,"image":10516},{"width":262,"height":263},{"sys":10518,"fields":10521},{"id":10519,"createdAt":10520},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":10522,"slug":10523,"articleIntro":10522,"category":10524},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[10525],{"metadata":10526,"sys":10529,"fields":10536},{"tags":10527,"concepts":10528},[],[],{"space":10530,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10532,"publishedVersion":213,"revision":59,"contentType":10534,"locale":27},{"sys":10531},{"type":12,"linkType":13,"id":14},{"sys":10533},{"id":20,"type":12,"linkType":21},{"sys":10535},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10537,"metaTitle":223,"metaDescription":224,"mainTitle":10538,"subtitle":243,"heroImage":10553,"ctaButton":266,"ctaLink":267},[222],{"data":10539,"content":10540,"nodeType":71},{},[10541,10547],{"data":10542,"content":10543,"nodeType":235},{},[10544],{"data":10545,"marks":10546,"value":234,"nodeType":79},{},[],{"data":10548,"content":10549,"nodeType":84},{},[10550],{"data":10551,"marks":10552,"value":242,"nodeType":79},{},[],{"metadata":10554,"sys":10557,"fields":10562},{"tags":10555,"concepts":10556},[],[],{"space":10558,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10560,"publishedVersion":59,"revision":22,"locale":27},{"sys":10559},{"type":12,"linkType":13,"id":14},{"sys":10561},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10563},{"url":258,"details":10564,"fileName":264,"contentType":265},{"size":260,"image":10565},{"width":262,"height":263},{"sys":10567,"fields":10570},{"id":10568,"createdAt":10569},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10571,"slug":10572,"articleIntro":10571,"category":10573},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10574],{"metadata":10575,"sys":10578,"fields":10585},{"tags":10576,"concepts":10577},[],[],{"space":10579,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10581,"publishedVersion":213,"revision":59,"contentType":10583,"locale":27},{"sys":10580},{"type":12,"linkType":13,"id":14},{"sys":10582},{"id":20,"type":12,"linkType":21},{"sys":10584},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10586,"metaTitle":223,"metaDescription":224,"mainTitle":10587,"subtitle":243,"heroImage":10602,"ctaButton":266,"ctaLink":267},[222],{"data":10588,"content":10589,"nodeType":71},{},[10590,10596],{"data":10591,"content":10592,"nodeType":235},{},[10593],{"data":10594,"marks":10595,"value":234,"nodeType":79},{},[],{"data":10597,"content":10598,"nodeType":84},{},[10599],{"data":10600,"marks":10601,"value":242,"nodeType":79},{},[],{"metadata":10603,"sys":10606,"fields":10611},{"tags":10604,"concepts":10605},[],[],{"space":10607,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10609,"publishedVersion":59,"revision":22,"locale":27},{"sys":10608},{"type":12,"linkType":13,"id":14},{"sys":10610},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10612},{"url":258,"details":10613,"fileName":264,"contentType":265},{"size":260,"image":10614},{"width":262,"height":263},{"sys":10616,"fields":10619},{"id":10617,"createdAt":10618},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":10620,"slug":10621,"articleIntro":-1,"category":10622},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[10623],{"metadata":10624,"sys":10627,"fields":10634},{"tags":10625,"concepts":10626},[],[],{"space":10628,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10630,"publishedVersion":213,"revision":59,"contentType":10632,"locale":27},{"sys":10629},{"type":12,"linkType":13,"id":14},{"sys":10631},{"id":20,"type":12,"linkType":21},{"sys":10633},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10635,"metaTitle":223,"metaDescription":224,"mainTitle":10636,"subtitle":243,"heroImage":10651,"ctaButton":266,"ctaLink":267},[222],{"data":10637,"content":10638,"nodeType":71},{},[10639,10645],{"data":10640,"content":10641,"nodeType":235},{},[10642],{"data":10643,"marks":10644,"value":234,"nodeType":79},{},[],{"data":10646,"content":10647,"nodeType":84},{},[10648],{"data":10649,"marks":10650,"value":242,"nodeType":79},{},[],{"metadata":10652,"sys":10655,"fields":10660},{"tags":10653,"concepts":10654},[],[],{"space":10656,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10658,"publishedVersion":59,"revision":22,"locale":27},{"sys":10657},{"type":12,"linkType":13,"id":14},{"sys":10659},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10661},{"url":258,"details":10662,"fileName":264,"contentType":265},{"size":260,"image":10663},{"width":262,"height":263},{"sys":10665,"fields":10668},{"id":10666,"createdAt":10667},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":10669,"slug":10670,"articleIntro":-1,"category":10671},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[10672],{"metadata":10673,"sys":10676,"fields":10683},{"tags":10674,"concepts":10675},[],[],{"space":10677,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10679,"publishedVersion":213,"revision":59,"contentType":10681,"locale":27},{"sys":10678},{"type":12,"linkType":13,"id":14},{"sys":10680},{"id":20,"type":12,"linkType":21},{"sys":10682},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10684,"metaTitle":223,"metaDescription":224,"mainTitle":10685,"subtitle":243,"heroImage":10700,"ctaButton":266,"ctaLink":267},[222],{"data":10686,"content":10687,"nodeType":71},{},[10688,10694],{"data":10689,"content":10690,"nodeType":235},{},[10691],{"data":10692,"marks":10693,"value":234,"nodeType":79},{},[],{"data":10695,"content":10696,"nodeType":84},{},[10697],{"data":10698,"marks":10699,"value":242,"nodeType":79},{},[],{"metadata":10701,"sys":10704,"fields":10709},{"tags":10702,"concepts":10703},[],[],{"space":10705,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10707,"publishedVersion":59,"revision":22,"locale":27},{"sys":10706},{"type":12,"linkType":13,"id":14},{"sys":10708},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10710},{"url":258,"details":10711,"fileName":264,"contentType":265},{"size":260,"image":10712},{"width":262,"height":263},{"sys":10714,"fields":10717},{"id":10715,"createdAt":10716},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10718,"slug":10719,"articleIntro":10718,"category":10720},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10721],{"metadata":10722,"sys":10725,"fields":10732},{"tags":10723,"concepts":10724},[],[],{"space":10726,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10728,"publishedVersion":213,"revision":59,"contentType":10730,"locale":27},{"sys":10727},{"type":12,"linkType":13,"id":14},{"sys":10729},{"id":20,"type":12,"linkType":21},{"sys":10731},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10733,"metaTitle":223,"metaDescription":224,"mainTitle":10734,"subtitle":243,"heroImage":10749,"ctaButton":266,"ctaLink":267},[222],{"data":10735,"content":10736,"nodeType":71},{},[10737,10743],{"data":10738,"content":10739,"nodeType":235},{},[10740],{"data":10741,"marks":10742,"value":234,"nodeType":79},{},[],{"data":10744,"content":10745,"nodeType":84},{},[10746],{"data":10747,"marks":10748,"value":242,"nodeType":79},{},[],{"metadata":10750,"sys":10753,"fields":10758},{"tags":10751,"concepts":10752},[],[],{"space":10754,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10756,"publishedVersion":59,"revision":22,"locale":27},{"sys":10755},{"type":12,"linkType":13,"id":14},{"sys":10757},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10759},{"url":258,"details":10760,"fileName":264,"contentType":265},{"size":260,"image":10761},{"width":262,"height":263},{"sys":10763,"fields":10766},{"id":10764,"createdAt":10765},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":10767,"slug":10768,"articleIntro":-1,"category":10769},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[10770],{"metadata":10771,"sys":10774,"fields":10781},{"tags":10772,"concepts":10773},[],[],{"space":10775,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10777,"publishedVersion":213,"revision":59,"contentType":10779,"locale":27},{"sys":10776},{"type":12,"linkType":13,"id":14},{"sys":10778},{"id":20,"type":12,"linkType":21},{"sys":10780},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10782,"metaTitle":223,"metaDescription":224,"mainTitle":10783,"subtitle":243,"heroImage":10798,"ctaButton":266,"ctaLink":267},[222],{"data":10784,"content":10785,"nodeType":71},{},[10786,10792],{"data":10787,"content":10788,"nodeType":235},{},[10789],{"data":10790,"marks":10791,"value":234,"nodeType":79},{},[],{"data":10793,"content":10794,"nodeType":84},{},[10795],{"data":10796,"marks":10797,"value":242,"nodeType":79},{},[],{"metadata":10799,"sys":10802,"fields":10807},{"tags":10800,"concepts":10801},[],[],{"space":10803,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10805,"publishedVersion":59,"revision":22,"locale":27},{"sys":10804},{"type":12,"linkType":13,"id":14},{"sys":10806},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10808},{"url":258,"details":10809,"fileName":264,"contentType":265},{"size":260,"image":10810},{"width":262,"height":263},{"sys":10812,"fields":10815},{"id":10813,"createdAt":10814},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":10816,"slug":10817,"articleIntro":10816,"category":10818},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[10819],{"metadata":10820,"sys":10823,"fields":10830},{"tags":10821,"concepts":10822},[],[],{"space":10824,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10826,"publishedVersion":213,"revision":59,"contentType":10828,"locale":27},{"sys":10825},{"type":12,"linkType":13,"id":14},{"sys":10827},{"id":20,"type":12,"linkType":21},{"sys":10829},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10831,"metaTitle":223,"metaDescription":224,"mainTitle":10832,"subtitle":243,"heroImage":10847,"ctaButton":266,"ctaLink":267},[222],{"data":10833,"content":10834,"nodeType":71},{},[10835,10841],{"data":10836,"content":10837,"nodeType":235},{},[10838],{"data":10839,"marks":10840,"value":234,"nodeType":79},{},[],{"data":10842,"content":10843,"nodeType":84},{},[10844],{"data":10845,"marks":10846,"value":242,"nodeType":79},{},[],{"metadata":10848,"sys":10851,"fields":10856},{"tags":10849,"concepts":10850},[],[],{"space":10852,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10854,"publishedVersion":59,"revision":22,"locale":27},{"sys":10853},{"type":12,"linkType":13,"id":14},{"sys":10855},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10857},{"url":258,"details":10858,"fileName":264,"contentType":265},{"size":260,"image":10859},{"width":262,"height":263},{"sys":10861,"fields":10864},{"id":10862,"createdAt":10863},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":10865,"slug":10866,"articleIntro":10865,"category":10867},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[10868],{"metadata":10869,"sys":10872,"fields":10879},{"tags":10870,"concepts":10871},[],[],{"space":10873,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10875,"publishedVersion":213,"revision":59,"contentType":10877,"locale":27},{"sys":10874},{"type":12,"linkType":13,"id":14},{"sys":10876},{"id":20,"type":12,"linkType":21},{"sys":10878},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10880,"metaTitle":223,"metaDescription":224,"mainTitle":10881,"subtitle":243,"heroImage":10896,"ctaButton":266,"ctaLink":267},[222],{"data":10882,"content":10883,"nodeType":71},{},[10884,10890],{"data":10885,"content":10886,"nodeType":235},{},[10887],{"data":10888,"marks":10889,"value":234,"nodeType":79},{},[],{"data":10891,"content":10892,"nodeType":84},{},[10893],{"data":10894,"marks":10895,"value":242,"nodeType":79},{},[],{"metadata":10897,"sys":10900,"fields":10905},{"tags":10898,"concepts":10899},[],[],{"space":10901,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10903,"publishedVersion":59,"revision":22,"locale":27},{"sys":10902},{"type":12,"linkType":13,"id":14},{"sys":10904},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10906},{"url":258,"details":10907,"fileName":264,"contentType":265},{"size":260,"image":10908},{"width":262,"height":263},{"sys":10910,"fields":10913},{"id":10911,"createdAt":10912},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":10914,"slug":10915,"articleIntro":-1,"category":10916},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[10917],{"metadata":10918,"sys":10921,"fields":10928},{"tags":10919,"concepts":10920},[],[],{"space":10922,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10924,"publishedVersion":213,"revision":59,"contentType":10926,"locale":27},{"sys":10923},{"type":12,"linkType":13,"id":14},{"sys":10925},{"id":20,"type":12,"linkType":21},{"sys":10927},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10929,"metaTitle":223,"metaDescription":224,"mainTitle":10930,"subtitle":243,"heroImage":10945,"ctaButton":266,"ctaLink":267},[222],{"data":10931,"content":10932,"nodeType":71},{},[10933,10939],{"data":10934,"content":10935,"nodeType":235},{},[10936],{"data":10937,"marks":10938,"value":234,"nodeType":79},{},[],{"data":10940,"content":10941,"nodeType":84},{},[10942],{"data":10943,"marks":10944,"value":242,"nodeType":79},{},[],{"metadata":10946,"sys":10949,"fields":10954},{"tags":10947,"concepts":10948},[],[],{"space":10950,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":10952,"publishedVersion":59,"revision":22,"locale":27},{"sys":10951},{"type":12,"linkType":13,"id":14},{"sys":10953},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":10955},{"url":258,"details":10956,"fileName":264,"contentType":265},{"size":260,"image":10957},{"width":262,"height":263},{"sys":10959,"fields":10962},{"id":10960,"createdAt":10961},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":10963,"slug":10964,"articleIntro":-1,"category":10965},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[10966],{"metadata":10967,"sys":10970,"fields":10977},{"tags":10968,"concepts":10969},[],[],{"space":10971,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":10973,"publishedVersion":213,"revision":59,"contentType":10975,"locale":27},{"sys":10972},{"type":12,"linkType":13,"id":14},{"sys":10974},{"id":20,"type":12,"linkType":21},{"sys":10976},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":10978,"metaTitle":223,"metaDescription":224,"mainTitle":10979,"subtitle":243,"heroImage":10994,"ctaButton":266,"ctaLink":267},[222],{"data":10980,"content":10981,"nodeType":71},{},[10982,10988],{"data":10983,"content":10984,"nodeType":235},{},[10985],{"data":10986,"marks":10987,"value":234,"nodeType":79},{},[],{"data":10989,"content":10990,"nodeType":84},{},[10991],{"data":10992,"marks":10993,"value":242,"nodeType":79},{},[],{"metadata":10995,"sys":10998,"fields":11003},{"tags":10996,"concepts":10997},[],[],{"space":10999,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11001,"publishedVersion":59,"revision":22,"locale":27},{"sys":11000},{"type":12,"linkType":13,"id":14},{"sys":11002},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11004},{"url":258,"details":11005,"fileName":264,"contentType":265},{"size":260,"image":11006},{"width":262,"height":263},{"sys":11008,"fields":11011},{"id":11009,"createdAt":11010},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":11012,"slug":11013,"articleIntro":11012,"category":11014},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[11015],{"metadata":11016,"sys":11019,"fields":11026},{"tags":11017,"concepts":11018},[],[],{"space":11020,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11022,"publishedVersion":213,"revision":59,"contentType":11024,"locale":27},{"sys":11021},{"type":12,"linkType":13,"id":14},{"sys":11023},{"id":20,"type":12,"linkType":21},{"sys":11025},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11027,"metaTitle":223,"metaDescription":224,"mainTitle":11028,"subtitle":243,"heroImage":11043,"ctaButton":266,"ctaLink":267},[222],{"data":11029,"content":11030,"nodeType":71},{},[11031,11037],{"data":11032,"content":11033,"nodeType":235},{},[11034],{"data":11035,"marks":11036,"value":234,"nodeType":79},{},[],{"data":11038,"content":11039,"nodeType":84},{},[11040],{"data":11041,"marks":11042,"value":242,"nodeType":79},{},[],{"metadata":11044,"sys":11047,"fields":11052},{"tags":11045,"concepts":11046},[],[],{"space":11048,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11050,"publishedVersion":59,"revision":22,"locale":27},{"sys":11049},{"type":12,"linkType":13,"id":14},{"sys":11051},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11053},{"url":258,"details":11054,"fileName":264,"contentType":265},{"size":260,"image":11055},{"width":262,"height":263},{"sys":11057,"fields":11060},{"id":11058,"createdAt":11059},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":11061,"slug":11062,"articleIntro":-1,"category":11063},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[11064],{"metadata":11065,"sys":11068,"fields":11075},{"tags":11066,"concepts":11067},[],[],{"space":11069,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11071,"publishedVersion":213,"revision":59,"contentType":11073,"locale":27},{"sys":11070},{"type":12,"linkType":13,"id":14},{"sys":11072},{"id":20,"type":12,"linkType":21},{"sys":11074},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11076,"metaTitle":223,"metaDescription":224,"mainTitle":11077,"subtitle":243,"heroImage":11092,"ctaButton":266,"ctaLink":267},[222],{"data":11078,"content":11079,"nodeType":71},{},[11080,11086],{"data":11081,"content":11082,"nodeType":235},{},[11083],{"data":11084,"marks":11085,"value":234,"nodeType":79},{},[],{"data":11087,"content":11088,"nodeType":84},{},[11089],{"data":11090,"marks":11091,"value":242,"nodeType":79},{},[],{"metadata":11093,"sys":11096,"fields":11101},{"tags":11094,"concepts":11095},[],[],{"space":11097,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11099,"publishedVersion":59,"revision":22,"locale":27},{"sys":11098},{"type":12,"linkType":13,"id":14},{"sys":11100},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11102},{"url":258,"details":11103,"fileName":264,"contentType":265},{"size":260,"image":11104},{"width":262,"height":263},{"sys":11106,"fields":11109},{"id":11107,"createdAt":11108},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":11110,"slug":11111,"articleIntro":-1,"category":11112},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[11113],{"metadata":11114,"sys":11117,"fields":11124},{"tags":11115,"concepts":11116},[],[],{"space":11118,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11120,"publishedVersion":213,"revision":59,"contentType":11122,"locale":27},{"sys":11119},{"type":12,"linkType":13,"id":14},{"sys":11121},{"id":20,"type":12,"linkType":21},{"sys":11123},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11125,"metaTitle":223,"metaDescription":224,"mainTitle":11126,"subtitle":243,"heroImage":11141,"ctaButton":266,"ctaLink":267},[222],{"data":11127,"content":11128,"nodeType":71},{},[11129,11135],{"data":11130,"content":11131,"nodeType":235},{},[11132],{"data":11133,"marks":11134,"value":234,"nodeType":79},{},[],{"data":11136,"content":11137,"nodeType":84},{},[11138],{"data":11139,"marks":11140,"value":242,"nodeType":79},{},[],{"metadata":11142,"sys":11145,"fields":11150},{"tags":11143,"concepts":11144},[],[],{"space":11146,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11148,"publishedVersion":59,"revision":22,"locale":27},{"sys":11147},{"type":12,"linkType":13,"id":14},{"sys":11149},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11151},{"url":258,"details":11152,"fileName":264,"contentType":265},{"size":260,"image":11153},{"width":262,"height":263},{"sys":11155,"fields":11158},{"id":11156,"createdAt":11157},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":11159,"slug":11160,"articleIntro":11159,"category":11161},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[11162],{"metadata":11163,"sys":11166,"fields":11173},{"tags":11164,"concepts":11165},[],[],{"space":11167,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11169,"publishedVersion":213,"revision":59,"contentType":11171,"locale":27},{"sys":11168},{"type":12,"linkType":13,"id":14},{"sys":11170},{"id":20,"type":12,"linkType":21},{"sys":11172},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11174,"metaTitle":223,"metaDescription":224,"mainTitle":11175,"subtitle":243,"heroImage":11190,"ctaButton":266,"ctaLink":267},[222],{"data":11176,"content":11177,"nodeType":71},{},[11178,11184],{"data":11179,"content":11180,"nodeType":235},{},[11181],{"data":11182,"marks":11183,"value":234,"nodeType":79},{},[],{"data":11185,"content":11186,"nodeType":84},{},[11187],{"data":11188,"marks":11189,"value":242,"nodeType":79},{},[],{"metadata":11191,"sys":11194,"fields":11199},{"tags":11192,"concepts":11193},[],[],{"space":11195,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11197,"publishedVersion":59,"revision":22,"locale":27},{"sys":11196},{"type":12,"linkType":13,"id":14},{"sys":11198},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11200},{"url":258,"details":11201,"fileName":264,"contentType":265},{"size":260,"image":11202},{"width":262,"height":263},{"sys":11204,"fields":11207},{"id":11205,"createdAt":11206},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":11208,"slug":11209,"articleIntro":11208,"category":11210},"Compte 2184 - Mobilier","compte-2184-mobilier",[11211],{"metadata":11212,"sys":11215,"fields":11222},{"tags":11213,"concepts":11214},[],[],{"space":11216,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11218,"publishedVersion":213,"revision":59,"contentType":11220,"locale":27},{"sys":11217},{"type":12,"linkType":13,"id":14},{"sys":11219},{"id":20,"type":12,"linkType":21},{"sys":11221},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11223,"metaTitle":223,"metaDescription":224,"mainTitle":11224,"subtitle":243,"heroImage":11239,"ctaButton":266,"ctaLink":267},[222],{"data":11225,"content":11226,"nodeType":71},{},[11227,11233],{"data":11228,"content":11229,"nodeType":235},{},[11230],{"data":11231,"marks":11232,"value":234,"nodeType":79},{},[],{"data":11234,"content":11235,"nodeType":84},{},[11236],{"data":11237,"marks":11238,"value":242,"nodeType":79},{},[],{"metadata":11240,"sys":11243,"fields":11248},{"tags":11241,"concepts":11242},[],[],{"space":11244,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11246,"publishedVersion":59,"revision":22,"locale":27},{"sys":11245},{"type":12,"linkType":13,"id":14},{"sys":11247},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11249},{"url":258,"details":11250,"fileName":264,"contentType":265},{"size":260,"image":11251},{"width":262,"height":263},{"sys":11253,"fields":11256},{"id":11254,"createdAt":11255},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":11257,"slug":11258,"articleIntro":11257,"category":11259},"6232 - Echantillons","compte-6232-echantillons",[11260],{"metadata":11261,"sys":11264,"fields":11271},{"tags":11262,"concepts":11263},[],[],{"space":11265,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11267,"publishedVersion":213,"revision":59,"contentType":11269,"locale":27},{"sys":11266},{"type":12,"linkType":13,"id":14},{"sys":11268},{"id":20,"type":12,"linkType":21},{"sys":11270},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11272,"metaTitle":223,"metaDescription":224,"mainTitle":11273,"subtitle":243,"heroImage":11288,"ctaButton":266,"ctaLink":267},[222],{"data":11274,"content":11275,"nodeType":71},{},[11276,11282],{"data":11277,"content":11278,"nodeType":235},{},[11279],{"data":11280,"marks":11281,"value":234,"nodeType":79},{},[],{"data":11283,"content":11284,"nodeType":84},{},[11285],{"data":11286,"marks":11287,"value":242,"nodeType":79},{},[],{"metadata":11289,"sys":11292,"fields":11297},{"tags":11290,"concepts":11291},[],[],{"space":11293,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11295,"publishedVersion":59,"revision":22,"locale":27},{"sys":11294},{"type":12,"linkType":13,"id":14},{"sys":11296},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11298},{"url":258,"details":11299,"fileName":264,"contentType":265},{"size":260,"image":11300},{"width":262,"height":263},{"sys":11302,"fields":11305},{"id":11303,"createdAt":11304},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":11306,"slug":11307,"articleIntro":-1,"category":11308},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[11309],{"metadata":11310,"sys":11313,"fields":11320},{"tags":11311,"concepts":11312},[],[],{"space":11314,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11316,"publishedVersion":213,"revision":59,"contentType":11318,"locale":27},{"sys":11315},{"type":12,"linkType":13,"id":14},{"sys":11317},{"id":20,"type":12,"linkType":21},{"sys":11319},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11321,"metaTitle":223,"metaDescription":224,"mainTitle":11322,"subtitle":243,"heroImage":11337,"ctaButton":266,"ctaLink":267},[222],{"data":11323,"content":11324,"nodeType":71},{},[11325,11331],{"data":11326,"content":11327,"nodeType":235},{},[11328],{"data":11329,"marks":11330,"value":234,"nodeType":79},{},[],{"data":11332,"content":11333,"nodeType":84},{},[11334],{"data":11335,"marks":11336,"value":242,"nodeType":79},{},[],{"metadata":11338,"sys":11341,"fields":11346},{"tags":11339,"concepts":11340},[],[],{"space":11342,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11344,"publishedVersion":59,"revision":22,"locale":27},{"sys":11343},{"type":12,"linkType":13,"id":14},{"sys":11345},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11347},{"url":258,"details":11348,"fileName":264,"contentType":265},{"size":260,"image":11349},{"width":262,"height":263},{"sys":11351,"fields":11354},{"id":11352,"createdAt":11353},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":11355,"slug":11356,"articleIntro":11355,"category":11357},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[11358],{"metadata":11359,"sys":11362,"fields":11369},{"tags":11360,"concepts":11361},[],[],{"space":11363,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11365,"publishedVersion":213,"revision":59,"contentType":11367,"locale":27},{"sys":11364},{"type":12,"linkType":13,"id":14},{"sys":11366},{"id":20,"type":12,"linkType":21},{"sys":11368},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11370,"metaTitle":223,"metaDescription":224,"mainTitle":11371,"subtitle":243,"heroImage":11386,"ctaButton":266,"ctaLink":267},[222],{"data":11372,"content":11373,"nodeType":71},{},[11374,11380],{"data":11375,"content":11376,"nodeType":235},{},[11377],{"data":11378,"marks":11379,"value":234,"nodeType":79},{},[],{"data":11381,"content":11382,"nodeType":84},{},[11383],{"data":11384,"marks":11385,"value":242,"nodeType":79},{},[],{"metadata":11387,"sys":11390,"fields":11395},{"tags":11388,"concepts":11389},[],[],{"space":11391,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11393,"publishedVersion":59,"revision":22,"locale":27},{"sys":11392},{"type":12,"linkType":13,"id":14},{"sys":11394},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11396},{"url":258,"details":11397,"fileName":264,"contentType":265},{"size":260,"image":11398},{"width":262,"height":263},{"sys":11400,"fields":11403},{"id":11401,"createdAt":11402},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":11404,"slug":11405,"articleIntro":-1,"category":11406},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[11407],{"metadata":11408,"sys":11411,"fields":11418},{"tags":11409,"concepts":11410},[],[],{"space":11412,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11414,"publishedVersion":213,"revision":59,"contentType":11416,"locale":27},{"sys":11413},{"type":12,"linkType":13,"id":14},{"sys":11415},{"id":20,"type":12,"linkType":21},{"sys":11417},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11419,"metaTitle":223,"metaDescription":224,"mainTitle":11420,"subtitle":243,"heroImage":11435,"ctaButton":266,"ctaLink":267},[222],{"data":11421,"content":11422,"nodeType":71},{},[11423,11429],{"data":11424,"content":11425,"nodeType":235},{},[11426],{"data":11427,"marks":11428,"value":234,"nodeType":79},{},[],{"data":11430,"content":11431,"nodeType":84},{},[11432],{"data":11433,"marks":11434,"value":242,"nodeType":79},{},[],{"metadata":11436,"sys":11439,"fields":11444},{"tags":11437,"concepts":11438},[],[],{"space":11440,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11442,"publishedVersion":59,"revision":22,"locale":27},{"sys":11441},{"type":12,"linkType":13,"id":14},{"sys":11443},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11445},{"url":258,"details":11446,"fileName":264,"contentType":265},{"size":260,"image":11447},{"width":262,"height":263},{"sys":11449,"fields":11452},{"id":11450,"createdAt":11451},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":11453,"slug":11454,"articleIntro":11453,"category":11455},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[11456],{"metadata":11457,"sys":11460,"fields":11467},{"tags":11458,"concepts":11459},[],[],{"space":11461,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11463,"publishedVersion":213,"revision":59,"contentType":11465,"locale":27},{"sys":11462},{"type":12,"linkType":13,"id":14},{"sys":11464},{"id":20,"type":12,"linkType":21},{"sys":11466},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11468,"metaTitle":223,"metaDescription":224,"mainTitle":11469,"subtitle":243,"heroImage":11484,"ctaButton":266,"ctaLink":267},[222],{"data":11470,"content":11471,"nodeType":71},{},[11472,11478],{"data":11473,"content":11474,"nodeType":235},{},[11475],{"data":11476,"marks":11477,"value":234,"nodeType":79},{},[],{"data":11479,"content":11480,"nodeType":84},{},[11481],{"data":11482,"marks":11483,"value":242,"nodeType":79},{},[],{"metadata":11485,"sys":11488,"fields":11493},{"tags":11486,"concepts":11487},[],[],{"space":11489,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11491,"publishedVersion":59,"revision":22,"locale":27},{"sys":11490},{"type":12,"linkType":13,"id":14},{"sys":11492},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11494},{"url":258,"details":11495,"fileName":264,"contentType":265},{"size":260,"image":11496},{"width":262,"height":263},{"sys":11498,"fields":11501},{"id":11499,"createdAt":11500},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":11502,"slug":11503,"articleIntro":11502,"category":11504},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[11505],{"metadata":11506,"sys":11509,"fields":11516},{"tags":11507,"concepts":11508},[],[],{"space":11510,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11512,"publishedVersion":213,"revision":59,"contentType":11514,"locale":27},{"sys":11511},{"type":12,"linkType":13,"id":14},{"sys":11513},{"id":20,"type":12,"linkType":21},{"sys":11515},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11517,"metaTitle":223,"metaDescription":224,"mainTitle":11518,"subtitle":243,"heroImage":11533,"ctaButton":266,"ctaLink":267},[222],{"data":11519,"content":11520,"nodeType":71},{},[11521,11527],{"data":11522,"content":11523,"nodeType":235},{},[11524],{"data":11525,"marks":11526,"value":234,"nodeType":79},{},[],{"data":11528,"content":11529,"nodeType":84},{},[11530],{"data":11531,"marks":11532,"value":242,"nodeType":79},{},[],{"metadata":11534,"sys":11537,"fields":11542},{"tags":11535,"concepts":11536},[],[],{"space":11538,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11540,"publishedVersion":59,"revision":22,"locale":27},{"sys":11539},{"type":12,"linkType":13,"id":14},{"sys":11541},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11543},{"url":258,"details":11544,"fileName":264,"contentType":265},{"size":260,"image":11545},{"width":262,"height":263},{"sys":11547,"fields":11550},{"id":11548,"createdAt":11549},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":11551,"slug":11552,"articleIntro":11551,"category":11553},"355 - Produits finis","compte-355-produits-finis",[11554],{"metadata":11555,"sys":11558,"fields":11565},{"tags":11556,"concepts":11557},[],[],{"space":11559,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11561,"publishedVersion":213,"revision":59,"contentType":11563,"locale":27},{"sys":11560},{"type":12,"linkType":13,"id":14},{"sys":11562},{"id":20,"type":12,"linkType":21},{"sys":11564},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11566,"metaTitle":223,"metaDescription":224,"mainTitle":11567,"subtitle":243,"heroImage":11582,"ctaButton":266,"ctaLink":267},[222],{"data":11568,"content":11569,"nodeType":71},{},[11570,11576],{"data":11571,"content":11572,"nodeType":235},{},[11573],{"data":11574,"marks":11575,"value":234,"nodeType":79},{},[],{"data":11577,"content":11578,"nodeType":84},{},[11579],{"data":11580,"marks":11581,"value":242,"nodeType":79},{},[],{"metadata":11583,"sys":11586,"fields":11591},{"tags":11584,"concepts":11585},[],[],{"space":11587,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11589,"publishedVersion":59,"revision":22,"locale":27},{"sys":11588},{"type":12,"linkType":13,"id":14},{"sys":11590},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11592},{"url":258,"details":11593,"fileName":264,"contentType":265},{"size":260,"image":11594},{"width":262,"height":263},{"sys":11596,"fields":11599},{"id":11597,"createdAt":11598},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":11600,"slug":11601,"articleIntro":-1,"category":11602},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[11603],{"metadata":11604,"sys":11607,"fields":11614},{"tags":11605,"concepts":11606},[],[],{"space":11608,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11610,"publishedVersion":213,"revision":59,"contentType":11612,"locale":27},{"sys":11609},{"type":12,"linkType":13,"id":14},{"sys":11611},{"id":20,"type":12,"linkType":21},{"sys":11613},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11615,"metaTitle":223,"metaDescription":224,"mainTitle":11616,"subtitle":243,"heroImage":11631,"ctaButton":266,"ctaLink":267},[222],{"data":11617,"content":11618,"nodeType":71},{},[11619,11625],{"data":11620,"content":11621,"nodeType":235},{},[11622],{"data":11623,"marks":11624,"value":234,"nodeType":79},{},[],{"data":11626,"content":11627,"nodeType":84},{},[11628],{"data":11629,"marks":11630,"value":242,"nodeType":79},{},[],{"metadata":11632,"sys":11635,"fields":11640},{"tags":11633,"concepts":11634},[],[],{"space":11636,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11638,"publishedVersion":59,"revision":22,"locale":27},{"sys":11637},{"type":12,"linkType":13,"id":14},{"sys":11639},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11641},{"url":258,"details":11642,"fileName":264,"contentType":265},{"size":260,"image":11643},{"width":262,"height":263},{"sys":11645,"fields":11648},{"id":11646,"createdAt":11647},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":11649,"slug":11650,"articleIntro":11649,"category":11651},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[11652],{"metadata":11653,"sys":11656,"fields":11663},{"tags":11654,"concepts":11655},[],[],{"space":11657,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11659,"publishedVersion":213,"revision":59,"contentType":11661,"locale":27},{"sys":11658},{"type":12,"linkType":13,"id":14},{"sys":11660},{"id":20,"type":12,"linkType":21},{"sys":11662},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11664,"metaTitle":223,"metaDescription":224,"mainTitle":11665,"subtitle":243,"heroImage":11680,"ctaButton":266,"ctaLink":267},[222],{"data":11666,"content":11667,"nodeType":71},{},[11668,11674],{"data":11669,"content":11670,"nodeType":235},{},[11671],{"data":11672,"marks":11673,"value":234,"nodeType":79},{},[],{"data":11675,"content":11676,"nodeType":84},{},[11677],{"data":11678,"marks":11679,"value":242,"nodeType":79},{},[],{"metadata":11681,"sys":11684,"fields":11689},{"tags":11682,"concepts":11683},[],[],{"space":11685,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11687,"publishedVersion":59,"revision":22,"locale":27},{"sys":11686},{"type":12,"linkType":13,"id":14},{"sys":11688},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11690},{"url":258,"details":11691,"fileName":264,"contentType":265},{"size":260,"image":11692},{"width":262,"height":263},{"sys":11694,"fields":11697},{"id":11695,"createdAt":11696},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":11698,"slug":11699,"articleIntro":11698,"category":11700},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[11701],{"metadata":11702,"sys":11705,"fields":11712},{"tags":11703,"concepts":11704},[],[],{"space":11706,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11708,"publishedVersion":213,"revision":59,"contentType":11710,"locale":27},{"sys":11707},{"type":12,"linkType":13,"id":14},{"sys":11709},{"id":20,"type":12,"linkType":21},{"sys":11711},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11713,"metaTitle":223,"metaDescription":224,"mainTitle":11714,"subtitle":243,"heroImage":11729,"ctaButton":266,"ctaLink":267},[222],{"data":11715,"content":11716,"nodeType":71},{},[11717,11723],{"data":11718,"content":11719,"nodeType":235},{},[11720],{"data":11721,"marks":11722,"value":234,"nodeType":79},{},[],{"data":11724,"content":11725,"nodeType":84},{},[11726],{"data":11727,"marks":11728,"value":242,"nodeType":79},{},[],{"metadata":11730,"sys":11733,"fields":11738},{"tags":11731,"concepts":11732},[],[],{"space":11734,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11736,"publishedVersion":59,"revision":22,"locale":27},{"sys":11735},{"type":12,"linkType":13,"id":14},{"sys":11737},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11739},{"url":258,"details":11740,"fileName":264,"contentType":265},{"size":260,"image":11741},{"width":262,"height":263},{"sys":11743,"fields":11746},{"id":11744,"createdAt":11745},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":11747,"slug":11748,"articleIntro":11747,"category":11749},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[11750],{"metadata":11751,"sys":11754,"fields":11761},{"tags":11752,"concepts":11753},[],[],{"space":11755,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11757,"publishedVersion":213,"revision":59,"contentType":11759,"locale":27},{"sys":11756},{"type":12,"linkType":13,"id":14},{"sys":11758},{"id":20,"type":12,"linkType":21},{"sys":11760},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11762,"metaTitle":223,"metaDescription":224,"mainTitle":11763,"subtitle":243,"heroImage":11778,"ctaButton":266,"ctaLink":267},[222],{"data":11764,"content":11765,"nodeType":71},{},[11766,11772],{"data":11767,"content":11768,"nodeType":235},{},[11769],{"data":11770,"marks":11771,"value":234,"nodeType":79},{},[],{"data":11773,"content":11774,"nodeType":84},{},[11775],{"data":11776,"marks":11777,"value":242,"nodeType":79},{},[],{"metadata":11779,"sys":11782,"fields":11787},{"tags":11780,"concepts":11781},[],[],{"space":11783,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11785,"publishedVersion":59,"revision":22,"locale":27},{"sys":11784},{"type":12,"linkType":13,"id":14},{"sys":11786},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11788},{"url":258,"details":11789,"fileName":264,"contentType":265},{"size":260,"image":11790},{"width":262,"height":263},{"sys":11792,"fields":11795},{"id":11793,"createdAt":11794},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":11796,"slug":11797,"articleIntro":11796,"category":11798},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[11799],{"metadata":11800,"sys":11803,"fields":11810},{"tags":11801,"concepts":11802},[],[],{"space":11804,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11806,"publishedVersion":213,"revision":59,"contentType":11808,"locale":27},{"sys":11805},{"type":12,"linkType":13,"id":14},{"sys":11807},{"id":20,"type":12,"linkType":21},{"sys":11809},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11811,"metaTitle":223,"metaDescription":224,"mainTitle":11812,"subtitle":243,"heroImage":11827,"ctaButton":266,"ctaLink":267},[222],{"data":11813,"content":11814,"nodeType":71},{},[11815,11821],{"data":11816,"content":11817,"nodeType":235},{},[11818],{"data":11819,"marks":11820,"value":234,"nodeType":79},{},[],{"data":11822,"content":11823,"nodeType":84},{},[11824],{"data":11825,"marks":11826,"value":242,"nodeType":79},{},[],{"metadata":11828,"sys":11831,"fields":11836},{"tags":11829,"concepts":11830},[],[],{"space":11832,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11834,"publishedVersion":59,"revision":22,"locale":27},{"sys":11833},{"type":12,"linkType":13,"id":14},{"sys":11835},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11837},{"url":258,"details":11838,"fileName":264,"contentType":265},{"size":260,"image":11839},{"width":262,"height":263},{"sys":11841,"fields":11844},{"id":11842,"createdAt":11843},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":11845,"slug":11846,"articleIntro":11845,"category":11847},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[11848],{"metadata":11849,"sys":11852,"fields":11859},{"tags":11850,"concepts":11851},[],[],{"space":11853,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11855,"publishedVersion":213,"revision":59,"contentType":11857,"locale":27},{"sys":11854},{"type":12,"linkType":13,"id":14},{"sys":11856},{"id":20,"type":12,"linkType":21},{"sys":11858},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11860,"metaTitle":223,"metaDescription":224,"mainTitle":11861,"subtitle":243,"heroImage":11876,"ctaButton":266,"ctaLink":267},[222],{"data":11862,"content":11863,"nodeType":71},{},[11864,11870],{"data":11865,"content":11866,"nodeType":235},{},[11867],{"data":11868,"marks":11869,"value":234,"nodeType":79},{},[],{"data":11871,"content":11872,"nodeType":84},{},[11873],{"data":11874,"marks":11875,"value":242,"nodeType":79},{},[],{"metadata":11877,"sys":11880,"fields":11885},{"tags":11878,"concepts":11879},[],[],{"space":11881,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11883,"publishedVersion":59,"revision":22,"locale":27},{"sys":11882},{"type":12,"linkType":13,"id":14},{"sys":11884},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11886},{"url":258,"details":11887,"fileName":264,"contentType":265},{"size":260,"image":11888},{"width":262,"height":263},{"sys":11890,"fields":11893},{"id":11891,"createdAt":11892},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":11894,"slug":11895,"articleIntro":11894,"category":11896},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[11897],{"metadata":11898,"sys":11901,"fields":11908},{"tags":11899,"concepts":11900},[],[],{"space":11902,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11904,"publishedVersion":213,"revision":59,"contentType":11906,"locale":27},{"sys":11903},{"type":12,"linkType":13,"id":14},{"sys":11905},{"id":20,"type":12,"linkType":21},{"sys":11907},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11909,"metaTitle":223,"metaDescription":224,"mainTitle":11910,"subtitle":243,"heroImage":11925,"ctaButton":266,"ctaLink":267},[222],{"data":11911,"content":11912,"nodeType":71},{},[11913,11919],{"data":11914,"content":11915,"nodeType":235},{},[11916],{"data":11917,"marks":11918,"value":234,"nodeType":79},{},[],{"data":11920,"content":11921,"nodeType":84},{},[11922],{"data":11923,"marks":11924,"value":242,"nodeType":79},{},[],{"metadata":11926,"sys":11929,"fields":11934},{"tags":11927,"concepts":11928},[],[],{"space":11930,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11932,"publishedVersion":59,"revision":22,"locale":27},{"sys":11931},{"type":12,"linkType":13,"id":14},{"sys":11933},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11935},{"url":258,"details":11936,"fileName":264,"contentType":265},{"size":260,"image":11937},{"width":262,"height":263},{"sys":11939,"fields":11942},{"id":11940,"createdAt":11941},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":11943,"slug":11944,"articleIntro":-1,"category":11945},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[11946],{"metadata":11947,"sys":11950,"fields":11957},{"tags":11948,"concepts":11949},[],[],{"space":11951,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":11953,"publishedVersion":213,"revision":59,"contentType":11955,"locale":27},{"sys":11952},{"type":12,"linkType":13,"id":14},{"sys":11954},{"id":20,"type":12,"linkType":21},{"sys":11956},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":11958,"metaTitle":223,"metaDescription":224,"mainTitle":11959,"subtitle":243,"heroImage":11974,"ctaButton":266,"ctaLink":267},[222],{"data":11960,"content":11961,"nodeType":71},{},[11962,11968],{"data":11963,"content":11964,"nodeType":235},{},[11965],{"data":11966,"marks":11967,"value":234,"nodeType":79},{},[],{"data":11969,"content":11970,"nodeType":84},{},[11971],{"data":11972,"marks":11973,"value":242,"nodeType":79},{},[],{"metadata":11975,"sys":11978,"fields":11983},{"tags":11976,"concepts":11977},[],[],{"space":11979,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":11981,"publishedVersion":59,"revision":22,"locale":27},{"sys":11980},{"type":12,"linkType":13,"id":14},{"sys":11982},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":11984},{"url":258,"details":11985,"fileName":264,"contentType":265},{"size":260,"image":11986},{"width":262,"height":263},{"sys":11988,"fields":11991},{"id":11989,"createdAt":11990},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":11992,"slug":11993,"articleIntro":-1,"category":11994},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[11995],{"metadata":11996,"sys":11999,"fields":12006},{"tags":11997,"concepts":11998},[],[],{"space":12000,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12002,"publishedVersion":213,"revision":59,"contentType":12004,"locale":27},{"sys":12001},{"type":12,"linkType":13,"id":14},{"sys":12003},{"id":20,"type":12,"linkType":21},{"sys":12005},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12007,"metaTitle":223,"metaDescription":224,"mainTitle":12008,"subtitle":243,"heroImage":12023,"ctaButton":266,"ctaLink":267},[222],{"data":12009,"content":12010,"nodeType":71},{},[12011,12017],{"data":12012,"content":12013,"nodeType":235},{},[12014],{"data":12015,"marks":12016,"value":234,"nodeType":79},{},[],{"data":12018,"content":12019,"nodeType":84},{},[12020],{"data":12021,"marks":12022,"value":242,"nodeType":79},{},[],{"metadata":12024,"sys":12027,"fields":12032},{"tags":12025,"concepts":12026},[],[],{"space":12028,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12030,"publishedVersion":59,"revision":22,"locale":27},{"sys":12029},{"type":12,"linkType":13,"id":14},{"sys":12031},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12033},{"url":258,"details":12034,"fileName":264,"contentType":265},{"size":260,"image":12035},{"width":262,"height":263},{"sys":12037,"fields":12040},{"id":12038,"createdAt":12039},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":12041,"slug":12042,"articleIntro":12041,"category":12043},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[12044],{"metadata":12045,"sys":12048,"fields":12055},{"tags":12046,"concepts":12047},[],[],{"space":12049,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12051,"publishedVersion":213,"revision":59,"contentType":12053,"locale":27},{"sys":12050},{"type":12,"linkType":13,"id":14},{"sys":12052},{"id":20,"type":12,"linkType":21},{"sys":12054},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12056,"metaTitle":223,"metaDescription":224,"mainTitle":12057,"subtitle":243,"heroImage":12072,"ctaButton":266,"ctaLink":267},[222],{"data":12058,"content":12059,"nodeType":71},{},[12060,12066],{"data":12061,"content":12062,"nodeType":235},{},[12063],{"data":12064,"marks":12065,"value":234,"nodeType":79},{},[],{"data":12067,"content":12068,"nodeType":84},{},[12069],{"data":12070,"marks":12071,"value":242,"nodeType":79},{},[],{"metadata":12073,"sys":12076,"fields":12081},{"tags":12074,"concepts":12075},[],[],{"space":12077,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12079,"publishedVersion":59,"revision":22,"locale":27},{"sys":12078},{"type":12,"linkType":13,"id":14},{"sys":12080},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12082},{"url":258,"details":12083,"fileName":264,"contentType":265},{"size":260,"image":12084},{"width":262,"height":263},{"sys":12086,"fields":12089},{"id":12087,"createdAt":12088},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":12090,"slug":12091,"articleIntro":12090,"category":12092},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[12093],{"metadata":12094,"sys":12097,"fields":12104},{"tags":12095,"concepts":12096},[],[],{"space":12098,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12100,"publishedVersion":213,"revision":59,"contentType":12102,"locale":27},{"sys":12099},{"type":12,"linkType":13,"id":14},{"sys":12101},{"id":20,"type":12,"linkType":21},{"sys":12103},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12105,"metaTitle":223,"metaDescription":224,"mainTitle":12106,"subtitle":243,"heroImage":12121,"ctaButton":266,"ctaLink":267},[222],{"data":12107,"content":12108,"nodeType":71},{},[12109,12115],{"data":12110,"content":12111,"nodeType":235},{},[12112],{"data":12113,"marks":12114,"value":234,"nodeType":79},{},[],{"data":12116,"content":12117,"nodeType":84},{},[12118],{"data":12119,"marks":12120,"value":242,"nodeType":79},{},[],{"metadata":12122,"sys":12125,"fields":12130},{"tags":12123,"concepts":12124},[],[],{"space":12126,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12128,"publishedVersion":59,"revision":22,"locale":27},{"sys":12127},{"type":12,"linkType":13,"id":14},{"sys":12129},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12131},{"url":258,"details":12132,"fileName":264,"contentType":265},{"size":260,"image":12133},{"width":262,"height":263},{"sys":12135,"fields":12138},{"id":12136,"createdAt":12137},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":12139,"slug":12140,"articleIntro":12139,"category":12141},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[12142],{"metadata":12143,"sys":12146,"fields":12153},{"tags":12144,"concepts":12145},[],[],{"space":12147,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12149,"publishedVersion":213,"revision":59,"contentType":12151,"locale":27},{"sys":12148},{"type":12,"linkType":13,"id":14},{"sys":12150},{"id":20,"type":12,"linkType":21},{"sys":12152},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12154,"metaTitle":223,"metaDescription":224,"mainTitle":12155,"subtitle":243,"heroImage":12170,"ctaButton":266,"ctaLink":267},[222],{"data":12156,"content":12157,"nodeType":71},{},[12158,12164],{"data":12159,"content":12160,"nodeType":235},{},[12161],{"data":12162,"marks":12163,"value":234,"nodeType":79},{},[],{"data":12165,"content":12166,"nodeType":84},{},[12167],{"data":12168,"marks":12169,"value":242,"nodeType":79},{},[],{"metadata":12171,"sys":12174,"fields":12179},{"tags":12172,"concepts":12173},[],[],{"space":12175,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12177,"publishedVersion":59,"revision":22,"locale":27},{"sys":12176},{"type":12,"linkType":13,"id":14},{"sys":12178},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12180},{"url":258,"details":12181,"fileName":264,"contentType":265},{"size":260,"image":12182},{"width":262,"height":263},{"sys":12184,"fields":12187},{"id":12185,"createdAt":12186},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":12188,"slug":12189,"articleIntro":12188,"category":12190},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[12191],{"metadata":12192,"sys":12195,"fields":12202},{"tags":12193,"concepts":12194},[],[],{"space":12196,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12198,"publishedVersion":213,"revision":59,"contentType":12200,"locale":27},{"sys":12197},{"type":12,"linkType":13,"id":14},{"sys":12199},{"id":20,"type":12,"linkType":21},{"sys":12201},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12203,"metaTitle":223,"metaDescription":224,"mainTitle":12204,"subtitle":243,"heroImage":12219,"ctaButton":266,"ctaLink":267},[222],{"data":12205,"content":12206,"nodeType":71},{},[12207,12213],{"data":12208,"content":12209,"nodeType":235},{},[12210],{"data":12211,"marks":12212,"value":234,"nodeType":79},{},[],{"data":12214,"content":12215,"nodeType":84},{},[12216],{"data":12217,"marks":12218,"value":242,"nodeType":79},{},[],{"metadata":12220,"sys":12223,"fields":12228},{"tags":12221,"concepts":12222},[],[],{"space":12224,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12226,"publishedVersion":59,"revision":22,"locale":27},{"sys":12225},{"type":12,"linkType":13,"id":14},{"sys":12227},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12229},{"url":258,"details":12230,"fileName":264,"contentType":265},{"size":260,"image":12231},{"width":262,"height":263},{"sys":12233,"fields":12236},{"id":12234,"createdAt":12235},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":12237,"slug":12238,"articleIntro":12237,"category":12239},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[12240],{"metadata":12241,"sys":12244,"fields":12251},{"tags":12242,"concepts":12243},[],[],{"space":12245,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12247,"publishedVersion":213,"revision":59,"contentType":12249,"locale":27},{"sys":12246},{"type":12,"linkType":13,"id":14},{"sys":12248},{"id":20,"type":12,"linkType":21},{"sys":12250},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12252,"metaTitle":223,"metaDescription":224,"mainTitle":12253,"subtitle":243,"heroImage":12268,"ctaButton":266,"ctaLink":267},[222],{"data":12254,"content":12255,"nodeType":71},{},[12256,12262],{"data":12257,"content":12258,"nodeType":235},{},[12259],{"data":12260,"marks":12261,"value":234,"nodeType":79},{},[],{"data":12263,"content":12264,"nodeType":84},{},[12265],{"data":12266,"marks":12267,"value":242,"nodeType":79},{},[],{"metadata":12269,"sys":12272,"fields":12277},{"tags":12270,"concepts":12271},[],[],{"space":12273,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12275,"publishedVersion":59,"revision":22,"locale":27},{"sys":12274},{"type":12,"linkType":13,"id":14},{"sys":12276},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12278},{"url":258,"details":12279,"fileName":264,"contentType":265},{"size":260,"image":12280},{"width":262,"height":263},{"sys":12282,"fields":12285},{"id":12283,"createdAt":12284},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":12286,"slug":12287,"articleIntro":12286,"category":12288},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[12289],{"metadata":12290,"sys":12293,"fields":12300},{"tags":12291,"concepts":12292},[],[],{"space":12294,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12296,"publishedVersion":213,"revision":59,"contentType":12298,"locale":27},{"sys":12295},{"type":12,"linkType":13,"id":14},{"sys":12297},{"id":20,"type":12,"linkType":21},{"sys":12299},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12301,"metaTitle":223,"metaDescription":224,"mainTitle":12302,"subtitle":243,"heroImage":12317,"ctaButton":266,"ctaLink":267},[222],{"data":12303,"content":12304,"nodeType":71},{},[12305,12311],{"data":12306,"content":12307,"nodeType":235},{},[12308],{"data":12309,"marks":12310,"value":234,"nodeType":79},{},[],{"data":12312,"content":12313,"nodeType":84},{},[12314],{"data":12315,"marks":12316,"value":242,"nodeType":79},{},[],{"metadata":12318,"sys":12321,"fields":12326},{"tags":12319,"concepts":12320},[],[],{"space":12322,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12324,"publishedVersion":59,"revision":22,"locale":27},{"sys":12323},{"type":12,"linkType":13,"id":14},{"sys":12325},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12327},{"url":258,"details":12328,"fileName":264,"contentType":265},{"size":260,"image":12329},{"width":262,"height":263},{"sys":12331,"fields":12334},{"id":12332,"createdAt":12333},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":12335,"slug":12336,"articleIntro":12335,"category":12337},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[12338],{"metadata":12339,"sys":12342,"fields":12349},{"tags":12340,"concepts":12341},[],[],{"space":12343,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12345,"publishedVersion":213,"revision":59,"contentType":12347,"locale":27},{"sys":12344},{"type":12,"linkType":13,"id":14},{"sys":12346},{"id":20,"type":12,"linkType":21},{"sys":12348},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12350,"metaTitle":223,"metaDescription":224,"mainTitle":12351,"subtitle":243,"heroImage":12366,"ctaButton":266,"ctaLink":267},[222],{"data":12352,"content":12353,"nodeType":71},{},[12354,12360],{"data":12355,"content":12356,"nodeType":235},{},[12357],{"data":12358,"marks":12359,"value":234,"nodeType":79},{},[],{"data":12361,"content":12362,"nodeType":84},{},[12363],{"data":12364,"marks":12365,"value":242,"nodeType":79},{},[],{"metadata":12367,"sys":12370,"fields":12375},{"tags":12368,"concepts":12369},[],[],{"space":12371,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12373,"publishedVersion":59,"revision":22,"locale":27},{"sys":12372},{"type":12,"linkType":13,"id":14},{"sys":12374},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12376},{"url":258,"details":12377,"fileName":264,"contentType":265},{"size":260,"image":12378},{"width":262,"height":263},{"sys":12380,"fields":12383},{"id":12381,"createdAt":12382},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":12384,"slug":12385,"articleIntro":12384,"category":12386},"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",[12387],{"metadata":12388,"sys":12391,"fields":12398},{"tags":12389,"concepts":12390},[],[],{"space":12392,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12394,"publishedVersion":213,"revision":59,"contentType":12396,"locale":27},{"sys":12393},{"type":12,"linkType":13,"id":14},{"sys":12395},{"id":20,"type":12,"linkType":21},{"sys":12397},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12399,"metaTitle":223,"metaDescription":224,"mainTitle":12400,"subtitle":243,"heroImage":12415,"ctaButton":266,"ctaLink":267},[222],{"data":12401,"content":12402,"nodeType":71},{},[12403,12409],{"data":12404,"content":12405,"nodeType":235},{},[12406],{"data":12407,"marks":12408,"value":234,"nodeType":79},{},[],{"data":12410,"content":12411,"nodeType":84},{},[12412],{"data":12413,"marks":12414,"value":242,"nodeType":79},{},[],{"metadata":12416,"sys":12419,"fields":12424},{"tags":12417,"concepts":12418},[],[],{"space":12420,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12422,"publishedVersion":59,"revision":22,"locale":27},{"sys":12421},{"type":12,"linkType":13,"id":14},{"sys":12423},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12425},{"url":258,"details":12426,"fileName":264,"contentType":265},{"size":260,"image":12427},{"width":262,"height":263},{"sys":12429,"fields":12432},{"id":12430,"createdAt":12431},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":12433,"slug":12434,"articleIntro":12433,"category":12435},"4551 - Principal","compte-4551-principal",[12436],{"metadata":12437,"sys":12440,"fields":12447},{"tags":12438,"concepts":12439},[],[],{"space":12441,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12443,"publishedVersion":213,"revision":59,"contentType":12445,"locale":27},{"sys":12442},{"type":12,"linkType":13,"id":14},{"sys":12444},{"id":20,"type":12,"linkType":21},{"sys":12446},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12448,"metaTitle":223,"metaDescription":224,"mainTitle":12449,"subtitle":243,"heroImage":12464,"ctaButton":266,"ctaLink":267},[222],{"data":12450,"content":12451,"nodeType":71},{},[12452,12458],{"data":12453,"content":12454,"nodeType":235},{},[12455],{"data":12456,"marks":12457,"value":234,"nodeType":79},{},[],{"data":12459,"content":12460,"nodeType":84},{},[12461],{"data":12462,"marks":12463,"value":242,"nodeType":79},{},[],{"metadata":12465,"sys":12468,"fields":12473},{"tags":12466,"concepts":12467},[],[],{"space":12469,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12471,"publishedVersion":59,"revision":22,"locale":27},{"sys":12470},{"type":12,"linkType":13,"id":14},{"sys":12472},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12474},{"url":258,"details":12475,"fileName":264,"contentType":265},{"size":260,"image":12476},{"width":262,"height":263},{"sys":12478,"fields":12481},{"id":12479,"createdAt":12480},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":12482,"slug":12483,"articleIntro":12482,"category":12484},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[12485],{"metadata":12486,"sys":12489,"fields":12496},{"tags":12487,"concepts":12488},[],[],{"space":12490,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12492,"publishedVersion":213,"revision":59,"contentType":12494,"locale":27},{"sys":12491},{"type":12,"linkType":13,"id":14},{"sys":12493},{"id":20,"type":12,"linkType":21},{"sys":12495},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12497,"metaTitle":223,"metaDescription":224,"mainTitle":12498,"subtitle":243,"heroImage":12513,"ctaButton":266,"ctaLink":267},[222],{"data":12499,"content":12500,"nodeType":71},{},[12501,12507],{"data":12502,"content":12503,"nodeType":235},{},[12504],{"data":12505,"marks":12506,"value":234,"nodeType":79},{},[],{"data":12508,"content":12509,"nodeType":84},{},[12510],{"data":12511,"marks":12512,"value":242,"nodeType":79},{},[],{"metadata":12514,"sys":12517,"fields":12522},{"tags":12515,"concepts":12516},[],[],{"space":12518,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12520,"publishedVersion":59,"revision":22,"locale":27},{"sys":12519},{"type":12,"linkType":13,"id":14},{"sys":12521},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12523},{"url":258,"details":12524,"fileName":264,"contentType":265},{"size":260,"image":12525},{"width":262,"height":263},{"sys":12527,"fields":12530},{"id":12528,"createdAt":12529},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":12531,"slug":12532,"articleIntro":12531,"category":12533},"6161 - Multirisques","compte-6161-multirisques",[12534],{"metadata":12535,"sys":12538,"fields":12545},{"tags":12536,"concepts":12537},[],[],{"space":12539,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12541,"publishedVersion":213,"revision":59,"contentType":12543,"locale":27},{"sys":12540},{"type":12,"linkType":13,"id":14},{"sys":12542},{"id":20,"type":12,"linkType":21},{"sys":12544},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12546,"metaTitle":223,"metaDescription":224,"mainTitle":12547,"subtitle":243,"heroImage":12562,"ctaButton":266,"ctaLink":267},[222],{"data":12548,"content":12549,"nodeType":71},{},[12550,12556],{"data":12551,"content":12552,"nodeType":235},{},[12553],{"data":12554,"marks":12555,"value":234,"nodeType":79},{},[],{"data":12557,"content":12558,"nodeType":84},{},[12559],{"data":12560,"marks":12561,"value":242,"nodeType":79},{},[],{"metadata":12563,"sys":12566,"fields":12571},{"tags":12564,"concepts":12565},[],[],{"space":12567,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12569,"publishedVersion":59,"revision":22,"locale":27},{"sys":12568},{"type":12,"linkType":13,"id":14},{"sys":12570},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12572},{"url":258,"details":12573,"fileName":264,"contentType":265},{"size":260,"image":12574},{"width":262,"height":263},{"sys":12576,"fields":12579},{"id":12577,"createdAt":12578},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":12580,"slug":12581,"articleIntro":12580,"category":12582},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[12583],{"metadata":12584,"sys":12587,"fields":12594},{"tags":12585,"concepts":12586},[],[],{"space":12588,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12590,"publishedVersion":213,"revision":59,"contentType":12592,"locale":27},{"sys":12589},{"type":12,"linkType":13,"id":14},{"sys":12591},{"id":20,"type":12,"linkType":21},{"sys":12593},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12595,"metaTitle":223,"metaDescription":224,"mainTitle":12596,"subtitle":243,"heroImage":12611,"ctaButton":266,"ctaLink":267},[222],{"data":12597,"content":12598,"nodeType":71},{},[12599,12605],{"data":12600,"content":12601,"nodeType":235},{},[12602],{"data":12603,"marks":12604,"value":234,"nodeType":79},{},[],{"data":12606,"content":12607,"nodeType":84},{},[12608],{"data":12609,"marks":12610,"value":242,"nodeType":79},{},[],{"metadata":12612,"sys":12615,"fields":12620},{"tags":12613,"concepts":12614},[],[],{"space":12616,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12618,"publishedVersion":59,"revision":22,"locale":27},{"sys":12617},{"type":12,"linkType":13,"id":14},{"sys":12619},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12621},{"url":258,"details":12622,"fileName":264,"contentType":265},{"size":260,"image":12623},{"width":262,"height":263},{"sys":12625,"fields":12628},{"id":12626,"createdAt":12627},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":12629,"slug":12630,"articleIntro":12629,"category":12631},"6378 - Taxes diverses","compte-6378-taxes-diverses",[12632],{"metadata":12633,"sys":12636,"fields":12643},{"tags":12634,"concepts":12635},[],[],{"space":12637,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12639,"publishedVersion":213,"revision":59,"contentType":12641,"locale":27},{"sys":12638},{"type":12,"linkType":13,"id":14},{"sys":12640},{"id":20,"type":12,"linkType":21},{"sys":12642},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12644,"metaTitle":223,"metaDescription":224,"mainTitle":12645,"subtitle":243,"heroImage":12660,"ctaButton":266,"ctaLink":267},[222],{"data":12646,"content":12647,"nodeType":71},{},[12648,12654],{"data":12649,"content":12650,"nodeType":235},{},[12651],{"data":12652,"marks":12653,"value":234,"nodeType":79},{},[],{"data":12655,"content":12656,"nodeType":84},{},[12657],{"data":12658,"marks":12659,"value":242,"nodeType":79},{},[],{"metadata":12661,"sys":12664,"fields":12669},{"tags":12662,"concepts":12663},[],[],{"space":12665,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12667,"publishedVersion":59,"revision":22,"locale":27},{"sys":12666},{"type":12,"linkType":13,"id":14},{"sys":12668},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12670},{"url":258,"details":12671,"fileName":264,"contentType":265},{"size":260,"image":12672},{"width":262,"height":263},{"sys":12674,"fields":12677},{"id":12675,"createdAt":12676},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":12678,"slug":12679,"articleIntro":12678,"category":12680},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[12681],{"metadata":12682,"sys":12685,"fields":12692},{"tags":12683,"concepts":12684},[],[],{"space":12686,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12688,"publishedVersion":213,"revision":59,"contentType":12690,"locale":27},{"sys":12687},{"type":12,"linkType":13,"id":14},{"sys":12689},{"id":20,"type":12,"linkType":21},{"sys":12691},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12693,"metaTitle":223,"metaDescription":224,"mainTitle":12694,"subtitle":243,"heroImage":12709,"ctaButton":266,"ctaLink":267},[222],{"data":12695,"content":12696,"nodeType":71},{},[12697,12703],{"data":12698,"content":12699,"nodeType":235},{},[12700],{"data":12701,"marks":12702,"value":234,"nodeType":79},{},[],{"data":12704,"content":12705,"nodeType":84},{},[12706],{"data":12707,"marks":12708,"value":242,"nodeType":79},{},[],{"metadata":12710,"sys":12713,"fields":12718},{"tags":12711,"concepts":12712},[],[],{"space":12714,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12716,"publishedVersion":59,"revision":22,"locale":27},{"sys":12715},{"type":12,"linkType":13,"id":14},{"sys":12717},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12719},{"url":258,"details":12720,"fileName":264,"contentType":265},{"size":260,"image":12721},{"width":262,"height":263},{"sys":12723,"fields":12725},{"id":12724,"createdAt":1595},"IZVxgFtKjx89x5I04Z8oh",{"title":12726,"slug":12727,"articleIntro":12726,"category":12728},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[12729],{"metadata":12730,"sys":12733,"fields":12740},{"tags":12731,"concepts":12732},[],[],{"space":12734,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12736,"publishedVersion":213,"revision":59,"contentType":12738,"locale":27},{"sys":12735},{"type":12,"linkType":13,"id":14},{"sys":12737},{"id":20,"type":12,"linkType":21},{"sys":12739},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12741,"metaTitle":223,"metaDescription":224,"mainTitle":12742,"subtitle":243,"heroImage":12757,"ctaButton":266,"ctaLink":267},[222],{"data":12743,"content":12744,"nodeType":71},{},[12745,12751],{"data":12746,"content":12747,"nodeType":235},{},[12748],{"data":12749,"marks":12750,"value":234,"nodeType":79},{},[],{"data":12752,"content":12753,"nodeType":84},{},[12754],{"data":12755,"marks":12756,"value":242,"nodeType":79},{},[],{"metadata":12758,"sys":12761,"fields":12766},{"tags":12759,"concepts":12760},[],[],{"space":12762,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12764,"publishedVersion":59,"revision":22,"locale":27},{"sys":12763},{"type":12,"linkType":13,"id":14},{"sys":12765},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12767},{"url":258,"details":12768,"fileName":264,"contentType":265},{"size":260,"image":12769},{"width":262,"height":263},{"sys":12771,"fields":12774},{"id":12772,"createdAt":12773},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":12775,"slug":12776,"articleIntro":12775,"category":12777},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[12778],{"metadata":12779,"sys":12782,"fields":12789},{"tags":12780,"concepts":12781},[],[],{"space":12783,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12785,"publishedVersion":213,"revision":59,"contentType":12787,"locale":27},{"sys":12784},{"type":12,"linkType":13,"id":14},{"sys":12786},{"id":20,"type":12,"linkType":21},{"sys":12788},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12790,"metaTitle":223,"metaDescription":224,"mainTitle":12791,"subtitle":243,"heroImage":12806,"ctaButton":266,"ctaLink":267},[222],{"data":12792,"content":12793,"nodeType":71},{},[12794,12800],{"data":12795,"content":12796,"nodeType":235},{},[12797],{"data":12798,"marks":12799,"value":234,"nodeType":79},{},[],{"data":12801,"content":12802,"nodeType":84},{},[12803],{"data":12804,"marks":12805,"value":242,"nodeType":79},{},[],{"metadata":12807,"sys":12810,"fields":12815},{"tags":12808,"concepts":12809},[],[],{"space":12811,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12813,"publishedVersion":59,"revision":22,"locale":27},{"sys":12812},{"type":12,"linkType":13,"id":14},{"sys":12814},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12816},{"url":258,"details":12817,"fileName":264,"contentType":265},{"size":260,"image":12818},{"width":262,"height":263},{"sys":12820,"fields":12823},{"id":12821,"createdAt":12822},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":12824,"slug":12825,"articleIntro":12824,"category":12826},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[12827],{"metadata":12828,"sys":12831,"fields":12838},{"tags":12829,"concepts":12830},[],[],{"space":12832,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12834,"publishedVersion":213,"revision":59,"contentType":12836,"locale":27},{"sys":12833},{"type":12,"linkType":13,"id":14},{"sys":12835},{"id":20,"type":12,"linkType":21},{"sys":12837},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12839,"metaTitle":223,"metaDescription":224,"mainTitle":12840,"subtitle":243,"heroImage":12855,"ctaButton":266,"ctaLink":267},[222],{"data":12841,"content":12842,"nodeType":71},{},[12843,12849],{"data":12844,"content":12845,"nodeType":235},{},[12846],{"data":12847,"marks":12848,"value":234,"nodeType":79},{},[],{"data":12850,"content":12851,"nodeType":84},{},[12852],{"data":12853,"marks":12854,"value":242,"nodeType":79},{},[],{"metadata":12856,"sys":12859,"fields":12864},{"tags":12857,"concepts":12858},[],[],{"space":12860,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12862,"publishedVersion":59,"revision":22,"locale":27},{"sys":12861},{"type":12,"linkType":13,"id":14},{"sys":12863},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12865},{"url":258,"details":12866,"fileName":264,"contentType":265},{"size":260,"image":12867},{"width":262,"height":263},{"sys":12869,"fields":12872},{"id":12870,"createdAt":12871},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":12873,"slug":12874,"articleIntro":12873,"category":12875},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[12876],{"metadata":12877,"sys":12880,"fields":12887},{"tags":12878,"concepts":12879},[],[],{"space":12881,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12883,"publishedVersion":213,"revision":59,"contentType":12885,"locale":27},{"sys":12882},{"type":12,"linkType":13,"id":14},{"sys":12884},{"id":20,"type":12,"linkType":21},{"sys":12886},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12888,"metaTitle":223,"metaDescription":224,"mainTitle":12889,"subtitle":243,"heroImage":12904,"ctaButton":266,"ctaLink":267},[222],{"data":12890,"content":12891,"nodeType":71},{},[12892,12898],{"data":12893,"content":12894,"nodeType":235},{},[12895],{"data":12896,"marks":12897,"value":234,"nodeType":79},{},[],{"data":12899,"content":12900,"nodeType":84},{},[12901],{"data":12902,"marks":12903,"value":242,"nodeType":79},{},[],{"metadata":12905,"sys":12908,"fields":12913},{"tags":12906,"concepts":12907},[],[],{"space":12909,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12911,"publishedVersion":59,"revision":22,"locale":27},{"sys":12910},{"type":12,"linkType":13,"id":14},{"sys":12912},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12914},{"url":258,"details":12915,"fileName":264,"contentType":265},{"size":260,"image":12916},{"width":262,"height":263},{"sys":12918,"fields":12921},{"id":12919,"createdAt":12920},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":12922,"slug":12923,"articleIntro":12922,"category":12924},"Compte 211 - Terrains","compte-211-terrains",[12925],{"metadata":12926,"sys":12929,"fields":12936},{"tags":12927,"concepts":12928},[],[],{"space":12930,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12932,"publishedVersion":213,"revision":59,"contentType":12934,"locale":27},{"sys":12931},{"type":12,"linkType":13,"id":14},{"sys":12933},{"id":20,"type":12,"linkType":21},{"sys":12935},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12937,"metaTitle":223,"metaDescription":224,"mainTitle":12938,"subtitle":243,"heroImage":12953,"ctaButton":266,"ctaLink":267},[222],{"data":12939,"content":12940,"nodeType":71},{},[12941,12947],{"data":12942,"content":12943,"nodeType":235},{},[12944],{"data":12945,"marks":12946,"value":234,"nodeType":79},{},[],{"data":12948,"content":12949,"nodeType":84},{},[12950],{"data":12951,"marks":12952,"value":242,"nodeType":79},{},[],{"metadata":12954,"sys":12957,"fields":12962},{"tags":12955,"concepts":12956},[],[],{"space":12958,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":12960,"publishedVersion":59,"revision":22,"locale":27},{"sys":12959},{"type":12,"linkType":13,"id":14},{"sys":12961},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":12963},{"url":258,"details":12964,"fileName":264,"contentType":265},{"size":260,"image":12965},{"width":262,"height":263},{"sys":12967,"fields":12970},{"id":12968,"createdAt":12969},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":12971,"slug":12972,"articleIntro":12971,"category":12973},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[12974],{"metadata":12975,"sys":12978,"fields":12985},{"tags":12976,"concepts":12977},[],[],{"space":12979,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":12981,"publishedVersion":213,"revision":59,"contentType":12983,"locale":27},{"sys":12980},{"type":12,"linkType":13,"id":14},{"sys":12982},{"id":20,"type":12,"linkType":21},{"sys":12984},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":12986,"metaTitle":223,"metaDescription":224,"mainTitle":12987,"subtitle":243,"heroImage":13002,"ctaButton":266,"ctaLink":267},[222],{"data":12988,"content":12989,"nodeType":71},{},[12990,12996],{"data":12991,"content":12992,"nodeType":235},{},[12993],{"data":12994,"marks":12995,"value":234,"nodeType":79},{},[],{"data":12997,"content":12998,"nodeType":84},{},[12999],{"data":13000,"marks":13001,"value":242,"nodeType":79},{},[],{"metadata":13003,"sys":13006,"fields":13011},{"tags":13004,"concepts":13005},[],[],{"space":13007,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13009,"publishedVersion":59,"revision":22,"locale":27},{"sys":13008},{"type":12,"linkType":13,"id":14},{"sys":13010},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13012},{"url":258,"details":13013,"fileName":264,"contentType":265},{"size":260,"image":13014},{"width":262,"height":263},{"sys":13016,"fields":13019},{"id":13017,"createdAt":13018},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":13020,"slug":13021,"articleIntro":-1,"category":13022},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[13023],{"metadata":13024,"sys":13027,"fields":13034},{"tags":13025,"concepts":13026},[],[],{"space":13028,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13030,"publishedVersion":213,"revision":59,"contentType":13032,"locale":27},{"sys":13029},{"type":12,"linkType":13,"id":14},{"sys":13031},{"id":20,"type":12,"linkType":21},{"sys":13033},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13035,"metaTitle":223,"metaDescription":224,"mainTitle":13036,"subtitle":243,"heroImage":13051,"ctaButton":266,"ctaLink":267},[222],{"data":13037,"content":13038,"nodeType":71},{},[13039,13045],{"data":13040,"content":13041,"nodeType":235},{},[13042],{"data":13043,"marks":13044,"value":234,"nodeType":79},{},[],{"data":13046,"content":13047,"nodeType":84},{},[13048],{"data":13049,"marks":13050,"value":242,"nodeType":79},{},[],{"metadata":13052,"sys":13055,"fields":13060},{"tags":13053,"concepts":13054},[],[],{"space":13056,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13058,"publishedVersion":59,"revision":22,"locale":27},{"sys":13057},{"type":12,"linkType":13,"id":14},{"sys":13059},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13061},{"url":258,"details":13062,"fileName":264,"contentType":265},{"size":260,"image":13063},{"width":262,"height":263},{"sys":13065,"fields":13068},{"id":13066,"createdAt":13067},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":13069,"slug":13070,"articleIntro":13069,"category":13071},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[13072],{"metadata":13073,"sys":13076,"fields":13083},{"tags":13074,"concepts":13075},[],[],{"space":13077,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13079,"publishedVersion":213,"revision":59,"contentType":13081,"locale":27},{"sys":13078},{"type":12,"linkType":13,"id":14},{"sys":13080},{"id":20,"type":12,"linkType":21},{"sys":13082},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13084,"metaTitle":223,"metaDescription":224,"mainTitle":13085,"subtitle":243,"heroImage":13100,"ctaButton":266,"ctaLink":267},[222],{"data":13086,"content":13087,"nodeType":71},{},[13088,13094],{"data":13089,"content":13090,"nodeType":235},{},[13091],{"data":13092,"marks":13093,"value":234,"nodeType":79},{},[],{"data":13095,"content":13096,"nodeType":84},{},[13097],{"data":13098,"marks":13099,"value":242,"nodeType":79},{},[],{"metadata":13101,"sys":13104,"fields":13109},{"tags":13102,"concepts":13103},[],[],{"space":13105,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13107,"publishedVersion":59,"revision":22,"locale":27},{"sys":13106},{"type":12,"linkType":13,"id":14},{"sys":13108},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13110},{"url":258,"details":13111,"fileName":264,"contentType":265},{"size":260,"image":13112},{"width":262,"height":263},{"sys":13114,"fields":13117},{"id":13115,"createdAt":13116},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":13118,"slug":13119,"articleIntro":13118,"category":13120},"4886 - Charges","compte-4886-charges",[13121],{"metadata":13122,"sys":13125,"fields":13132},{"tags":13123,"concepts":13124},[],[],{"space":13126,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13128,"publishedVersion":213,"revision":59,"contentType":13130,"locale":27},{"sys":13127},{"type":12,"linkType":13,"id":14},{"sys":13129},{"id":20,"type":12,"linkType":21},{"sys":13131},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13133,"metaTitle":223,"metaDescription":224,"mainTitle":13134,"subtitle":243,"heroImage":13149,"ctaButton":266,"ctaLink":267},[222],{"data":13135,"content":13136,"nodeType":71},{},[13137,13143],{"data":13138,"content":13139,"nodeType":235},{},[13140],{"data":13141,"marks":13142,"value":234,"nodeType":79},{},[],{"data":13144,"content":13145,"nodeType":84},{},[13146],{"data":13147,"marks":13148,"value":242,"nodeType":79},{},[],{"metadata":13150,"sys":13153,"fields":13158},{"tags":13151,"concepts":13152},[],[],{"space":13154,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13156,"publishedVersion":59,"revision":22,"locale":27},{"sys":13155},{"type":12,"linkType":13,"id":14},{"sys":13157},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13159},{"url":258,"details":13160,"fileName":264,"contentType":265},{"size":260,"image":13161},{"width":262,"height":263},{"sys":13163,"fields":13166},{"id":13164,"createdAt":13165},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":13167,"slug":13168,"articleIntro":-1,"category":13169},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[13170],{"metadata":13171,"sys":13174,"fields":13181},{"tags":13172,"concepts":13173},[],[],{"space":13175,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13177,"publishedVersion":213,"revision":59,"contentType":13179,"locale":27},{"sys":13176},{"type":12,"linkType":13,"id":14},{"sys":13178},{"id":20,"type":12,"linkType":21},{"sys":13180},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13182,"metaTitle":223,"metaDescription":224,"mainTitle":13183,"subtitle":243,"heroImage":13198,"ctaButton":266,"ctaLink":267},[222],{"data":13184,"content":13185,"nodeType":71},{},[13186,13192],{"data":13187,"content":13188,"nodeType":235},{},[13189],{"data":13190,"marks":13191,"value":234,"nodeType":79},{},[],{"data":13193,"content":13194,"nodeType":84},{},[13195],{"data":13196,"marks":13197,"value":242,"nodeType":79},{},[],{"metadata":13199,"sys":13202,"fields":13207},{"tags":13200,"concepts":13201},[],[],{"space":13203,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13205,"publishedVersion":59,"revision":22,"locale":27},{"sys":13204},{"type":12,"linkType":13,"id":14},{"sys":13206},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13208},{"url":258,"details":13209,"fileName":264,"contentType":265},{"size":260,"image":13210},{"width":262,"height":263},{"sys":13212,"fields":13215},{"id":13213,"createdAt":13214},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":13216,"slug":13217,"articleIntro":13216,"category":13218},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[13219],{"metadata":13220,"sys":13223,"fields":13230},{"tags":13221,"concepts":13222},[],[],{"space":13224,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13226,"publishedVersion":213,"revision":59,"contentType":13228,"locale":27},{"sys":13225},{"type":12,"linkType":13,"id":14},{"sys":13227},{"id":20,"type":12,"linkType":21},{"sys":13229},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13231,"metaTitle":223,"metaDescription":224,"mainTitle":13232,"subtitle":243,"heroImage":13247,"ctaButton":266,"ctaLink":267},[222],{"data":13233,"content":13234,"nodeType":71},{},[13235,13241],{"data":13236,"content":13237,"nodeType":235},{},[13238],{"data":13239,"marks":13240,"value":234,"nodeType":79},{},[],{"data":13242,"content":13243,"nodeType":84},{},[13244],{"data":13245,"marks":13246,"value":242,"nodeType":79},{},[],{"metadata":13248,"sys":13251,"fields":13256},{"tags":13249,"concepts":13250},[],[],{"space":13252,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13254,"publishedVersion":59,"revision":22,"locale":27},{"sys":13253},{"type":12,"linkType":13,"id":14},{"sys":13255},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13257},{"url":258,"details":13258,"fileName":264,"contentType":265},{"size":260,"image":13259},{"width":262,"height":263},{"sys":13261,"fields":13264},{"id":13262,"createdAt":13263},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":13265,"slug":13266,"articleIntro":13265,"category":13267},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[13268],{"metadata":13269,"sys":13272,"fields":13279},{"tags":13270,"concepts":13271},[],[],{"space":13273,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13275,"publishedVersion":213,"revision":59,"contentType":13277,"locale":27},{"sys":13274},{"type":12,"linkType":13,"id":14},{"sys":13276},{"id":20,"type":12,"linkType":21},{"sys":13278},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13280,"metaTitle":223,"metaDescription":224,"mainTitle":13281,"subtitle":243,"heroImage":13296,"ctaButton":266,"ctaLink":267},[222],{"data":13282,"content":13283,"nodeType":71},{},[13284,13290],{"data":13285,"content":13286,"nodeType":235},{},[13287],{"data":13288,"marks":13289,"value":234,"nodeType":79},{},[],{"data":13291,"content":13292,"nodeType":84},{},[13293],{"data":13294,"marks":13295,"value":242,"nodeType":79},{},[],{"metadata":13297,"sys":13300,"fields":13305},{"tags":13298,"concepts":13299},[],[],{"space":13301,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13303,"publishedVersion":59,"revision":22,"locale":27},{"sys":13302},{"type":12,"linkType":13,"id":14},{"sys":13304},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13306},{"url":258,"details":13307,"fileName":264,"contentType":265},{"size":260,"image":13308},{"width":262,"height":263},{"sys":13310,"fields":13313},{"id":13311,"createdAt":13312},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":13314,"slug":13315,"articleIntro":13314,"category":13316},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[13317],{"metadata":13318,"sys":13321,"fields":13328},{"tags":13319,"concepts":13320},[],[],{"space":13322,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13324,"publishedVersion":213,"revision":59,"contentType":13326,"locale":27},{"sys":13323},{"type":12,"linkType":13,"id":14},{"sys":13325},{"id":20,"type":12,"linkType":21},{"sys":13327},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13329,"metaTitle":223,"metaDescription":224,"mainTitle":13330,"subtitle":243,"heroImage":13345,"ctaButton":266,"ctaLink":267},[222],{"data":13331,"content":13332,"nodeType":71},{},[13333,13339],{"data":13334,"content":13335,"nodeType":235},{},[13336],{"data":13337,"marks":13338,"value":234,"nodeType":79},{},[],{"data":13340,"content":13341,"nodeType":84},{},[13342],{"data":13343,"marks":13344,"value":242,"nodeType":79},{},[],{"metadata":13346,"sys":13349,"fields":13354},{"tags":13347,"concepts":13348},[],[],{"space":13350,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13352,"publishedVersion":59,"revision":22,"locale":27},{"sys":13351},{"type":12,"linkType":13,"id":14},{"sys":13353},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13355},{"url":258,"details":13356,"fileName":264,"contentType":265},{"size":260,"image":13357},{"width":262,"height":263},{"sys":13359,"fields":13362},{"id":13360,"createdAt":13361},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":13363,"slug":13364,"articleIntro":13363,"category":13365},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[13366],{"metadata":13367,"sys":13370,"fields":13377},{"tags":13368,"concepts":13369},[],[],{"space":13371,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13373,"publishedVersion":213,"revision":59,"contentType":13375,"locale":27},{"sys":13372},{"type":12,"linkType":13,"id":14},{"sys":13374},{"id":20,"type":12,"linkType":21},{"sys":13376},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13378,"metaTitle":223,"metaDescription":224,"mainTitle":13379,"subtitle":243,"heroImage":13394,"ctaButton":266,"ctaLink":267},[222],{"data":13380,"content":13381,"nodeType":71},{},[13382,13388],{"data":13383,"content":13384,"nodeType":235},{},[13385],{"data":13386,"marks":13387,"value":234,"nodeType":79},{},[],{"data":13389,"content":13390,"nodeType":84},{},[13391],{"data":13392,"marks":13393,"value":242,"nodeType":79},{},[],{"metadata":13395,"sys":13398,"fields":13403},{"tags":13396,"concepts":13397},[],[],{"space":13399,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13401,"publishedVersion":59,"revision":22,"locale":27},{"sys":13400},{"type":12,"linkType":13,"id":14},{"sys":13402},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13404},{"url":258,"details":13405,"fileName":264,"contentType":265},{"size":260,"image":13406},{"width":262,"height":263},{"sys":13408,"fields":13411},{"id":13409,"createdAt":13410},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":13412,"slug":13413,"articleIntro":13412,"category":13414},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[13415],{"metadata":13416,"sys":13419,"fields":13426},{"tags":13417,"concepts":13418},[],[],{"space":13420,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13422,"publishedVersion":213,"revision":59,"contentType":13424,"locale":27},{"sys":13421},{"type":12,"linkType":13,"id":14},{"sys":13423},{"id":20,"type":12,"linkType":21},{"sys":13425},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13427,"metaTitle":223,"metaDescription":224,"mainTitle":13428,"subtitle":243,"heroImage":13443,"ctaButton":266,"ctaLink":267},[222],{"data":13429,"content":13430,"nodeType":71},{},[13431,13437],{"data":13432,"content":13433,"nodeType":235},{},[13434],{"data":13435,"marks":13436,"value":234,"nodeType":79},{},[],{"data":13438,"content":13439,"nodeType":84},{},[13440],{"data":13441,"marks":13442,"value":242,"nodeType":79},{},[],{"metadata":13444,"sys":13447,"fields":13452},{"tags":13445,"concepts":13446},[],[],{"space":13448,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13450,"publishedVersion":59,"revision":22,"locale":27},{"sys":13449},{"type":12,"linkType":13,"id":14},{"sys":13451},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13453},{"url":258,"details":13454,"fileName":264,"contentType":265},{"size":260,"image":13455},{"width":262,"height":263},{"sys":13457,"fields":13460},{"id":13458,"createdAt":13459},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":13461,"slug":13462,"articleIntro":13461,"category":13463},"Compte 326 - Emballages","compte-326-emballages",[13464],{"metadata":13465,"sys":13468,"fields":13475},{"tags":13466,"concepts":13467},[],[],{"space":13469,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13471,"publishedVersion":213,"revision":59,"contentType":13473,"locale":27},{"sys":13470},{"type":12,"linkType":13,"id":14},{"sys":13472},{"id":20,"type":12,"linkType":21},{"sys":13474},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13476,"metaTitle":223,"metaDescription":224,"mainTitle":13477,"subtitle":243,"heroImage":13492,"ctaButton":266,"ctaLink":267},[222],{"data":13478,"content":13479,"nodeType":71},{},[13480,13486],{"data":13481,"content":13482,"nodeType":235},{},[13483],{"data":13484,"marks":13485,"value":234,"nodeType":79},{},[],{"data":13487,"content":13488,"nodeType":84},{},[13489],{"data":13490,"marks":13491,"value":242,"nodeType":79},{},[],{"metadata":13493,"sys":13496,"fields":13501},{"tags":13494,"concepts":13495},[],[],{"space":13497,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13499,"publishedVersion":59,"revision":22,"locale":27},{"sys":13498},{"type":12,"linkType":13,"id":14},{"sys":13500},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13502},{"url":258,"details":13503,"fileName":264,"contentType":265},{"size":260,"image":13504},{"width":262,"height":263},{"sys":13506,"fields":13509},{"id":13507,"createdAt":13508},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":13510,"slug":13511,"articleIntro":-1,"category":13512},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[13513],{"metadata":13514,"sys":13517,"fields":13524},{"tags":13515,"concepts":13516},[],[],{"space":13518,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13520,"publishedVersion":213,"revision":59,"contentType":13522,"locale":27},{"sys":13519},{"type":12,"linkType":13,"id":14},{"sys":13521},{"id":20,"type":12,"linkType":21},{"sys":13523},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13525,"metaTitle":223,"metaDescription":224,"mainTitle":13526,"subtitle":243,"heroImage":13541,"ctaButton":266,"ctaLink":267},[222],{"data":13527,"content":13528,"nodeType":71},{},[13529,13535],{"data":13530,"content":13531,"nodeType":235},{},[13532],{"data":13533,"marks":13534,"value":234,"nodeType":79},{},[],{"data":13536,"content":13537,"nodeType":84},{},[13538],{"data":13539,"marks":13540,"value":242,"nodeType":79},{},[],{"metadata":13542,"sys":13545,"fields":13550},{"tags":13543,"concepts":13544},[],[],{"space":13546,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13548,"publishedVersion":59,"revision":22,"locale":27},{"sys":13547},{"type":12,"linkType":13,"id":14},{"sys":13549},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13551},{"url":258,"details":13552,"fileName":264,"contentType":265},{"size":260,"image":13553},{"width":262,"height":263},{"sys":13555,"fields":13558},{"id":13556,"createdAt":13557},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":13559,"slug":13560,"articleIntro":13561,"category":13562},"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.",[13563],{"metadata":13564,"sys":13567,"fields":13574},{"tags":13565,"concepts":13566},[],[],{"space":13568,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13570,"publishedVersion":213,"revision":59,"contentType":13572,"locale":27},{"sys":13569},{"type":12,"linkType":13,"id":14},{"sys":13571},{"id":20,"type":12,"linkType":21},{"sys":13573},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13575,"metaTitle":223,"metaDescription":224,"mainTitle":13576,"subtitle":243,"heroImage":13591,"ctaButton":266,"ctaLink":267},[222],{"data":13577,"content":13578,"nodeType":71},{},[13579,13585],{"data":13580,"content":13581,"nodeType":235},{},[13582],{"data":13583,"marks":13584,"value":234,"nodeType":79},{},[],{"data":13586,"content":13587,"nodeType":84},{},[13588],{"data":13589,"marks":13590,"value":242,"nodeType":79},{},[],{"metadata":13592,"sys":13595,"fields":13600},{"tags":13593,"concepts":13594},[],[],{"space":13596,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13598,"publishedVersion":59,"revision":22,"locale":27},{"sys":13597},{"type":12,"linkType":13,"id":14},{"sys":13599},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13601},{"url":258,"details":13602,"fileName":264,"contentType":265},{"size":260,"image":13603},{"width":262,"height":263},{"sys":13605,"fields":13608},{"id":13606,"createdAt":13607},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":13609,"slug":13610,"articleIntro":13609,"category":13611},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[13612],{"metadata":13613,"sys":13616,"fields":13623},{"tags":13614,"concepts":13615},[],[],{"space":13617,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13619,"publishedVersion":213,"revision":59,"contentType":13621,"locale":27},{"sys":13618},{"type":12,"linkType":13,"id":14},{"sys":13620},{"id":20,"type":12,"linkType":21},{"sys":13622},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13624,"metaTitle":223,"metaDescription":224,"mainTitle":13625,"subtitle":243,"heroImage":13640,"ctaButton":266,"ctaLink":267},[222],{"data":13626,"content":13627,"nodeType":71},{},[13628,13634],{"data":13629,"content":13630,"nodeType":235},{},[13631],{"data":13632,"marks":13633,"value":234,"nodeType":79},{},[],{"data":13635,"content":13636,"nodeType":84},{},[13637],{"data":13638,"marks":13639,"value":242,"nodeType":79},{},[],{"metadata":13641,"sys":13644,"fields":13649},{"tags":13642,"concepts":13643},[],[],{"space":13645,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13647,"publishedVersion":59,"revision":22,"locale":27},{"sys":13646},{"type":12,"linkType":13,"id":14},{"sys":13648},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13650},{"url":258,"details":13651,"fileName":264,"contentType":265},{"size":260,"image":13652},{"width":262,"height":263},{"sys":13654,"fields":13657},{"id":13655,"createdAt":13656},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":13658,"slug":13659,"articleIntro":13658,"category":13660},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[13661],{"metadata":13662,"sys":13665,"fields":13672},{"tags":13663,"concepts":13664},[],[],{"space":13666,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13668,"publishedVersion":213,"revision":59,"contentType":13670,"locale":27},{"sys":13667},{"type":12,"linkType":13,"id":14},{"sys":13669},{"id":20,"type":12,"linkType":21},{"sys":13671},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13673,"metaTitle":223,"metaDescription":224,"mainTitle":13674,"subtitle":243,"heroImage":13689,"ctaButton":266,"ctaLink":267},[222],{"data":13675,"content":13676,"nodeType":71},{},[13677,13683],{"data":13678,"content":13679,"nodeType":235},{},[13680],{"data":13681,"marks":13682,"value":234,"nodeType":79},{},[],{"data":13684,"content":13685,"nodeType":84},{},[13686],{"data":13687,"marks":13688,"value":242,"nodeType":79},{},[],{"metadata":13690,"sys":13693,"fields":13698},{"tags":13691,"concepts":13692},[],[],{"space":13694,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13696,"publishedVersion":59,"revision":22,"locale":27},{"sys":13695},{"type":12,"linkType":13,"id":14},{"sys":13697},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13699},{"url":258,"details":13700,"fileName":264,"contentType":265},{"size":260,"image":13701},{"width":262,"height":263},{"sys":13703,"fields":13706},{"id":13704,"createdAt":13705},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":13707,"slug":13708,"articleIntro":13709,"category":13710},"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.",[13711],{"metadata":13712,"sys":13715,"fields":13722},{"tags":13713,"concepts":13714},[],[],{"space":13716,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13718,"publishedVersion":213,"revision":59,"contentType":13720,"locale":27},{"sys":13717},{"type":12,"linkType":13,"id":14},{"sys":13719},{"id":20,"type":12,"linkType":21},{"sys":13721},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13723,"metaTitle":223,"metaDescription":224,"mainTitle":13724,"subtitle":243,"heroImage":13739,"ctaButton":266,"ctaLink":267},[222],{"data":13725,"content":13726,"nodeType":71},{},[13727,13733],{"data":13728,"content":13729,"nodeType":235},{},[13730],{"data":13731,"marks":13732,"value":234,"nodeType":79},{},[],{"data":13734,"content":13735,"nodeType":84},{},[13736],{"data":13737,"marks":13738,"value":242,"nodeType":79},{},[],{"metadata":13740,"sys":13743,"fields":13748},{"tags":13741,"concepts":13742},[],[],{"space":13744,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13746,"publishedVersion":59,"revision":22,"locale":27},{"sys":13745},{"type":12,"linkType":13,"id":14},{"sys":13747},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13749},{"url":258,"details":13750,"fileName":264,"contentType":265},{"size":260,"image":13751},{"width":262,"height":263},{"sys":13753,"fields":13756},{"id":13754,"createdAt":13755},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":13757,"slug":13758,"articleIntro":13757,"category":13759},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[13760],{"metadata":13761,"sys":13764,"fields":13771},{"tags":13762,"concepts":13763},[],[],{"space":13765,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13767,"publishedVersion":213,"revision":59,"contentType":13769,"locale":27},{"sys":13766},{"type":12,"linkType":13,"id":14},{"sys":13768},{"id":20,"type":12,"linkType":21},{"sys":13770},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13772,"metaTitle":223,"metaDescription":224,"mainTitle":13773,"subtitle":243,"heroImage":13788,"ctaButton":266,"ctaLink":267},[222],{"data":13774,"content":13775,"nodeType":71},{},[13776,13782],{"data":13777,"content":13778,"nodeType":235},{},[13779],{"data":13780,"marks":13781,"value":234,"nodeType":79},{},[],{"data":13783,"content":13784,"nodeType":84},{},[13785],{"data":13786,"marks":13787,"value":242,"nodeType":79},{},[],{"metadata":13789,"sys":13792,"fields":13797},{"tags":13790,"concepts":13791},[],[],{"space":13793,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13795,"publishedVersion":59,"revision":22,"locale":27},{"sys":13794},{"type":12,"linkType":13,"id":14},{"sys":13796},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13798},{"url":258,"details":13799,"fileName":264,"contentType":265},{"size":260,"image":13800},{"width":262,"height":263},{"sys":13802,"fields":13805},{"id":13803,"createdAt":13804},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":13806,"slug":13807,"articleIntro":13806,"category":13808},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[13809],{"metadata":13810,"sys":13813,"fields":13820},{"tags":13811,"concepts":13812},[],[],{"space":13814,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13816,"publishedVersion":213,"revision":59,"contentType":13818,"locale":27},{"sys":13815},{"type":12,"linkType":13,"id":14},{"sys":13817},{"id":20,"type":12,"linkType":21},{"sys":13819},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13821,"metaTitle":223,"metaDescription":224,"mainTitle":13822,"subtitle":243,"heroImage":13837,"ctaButton":266,"ctaLink":267},[222],{"data":13823,"content":13824,"nodeType":71},{},[13825,13831],{"data":13826,"content":13827,"nodeType":235},{},[13828],{"data":13829,"marks":13830,"value":234,"nodeType":79},{},[],{"data":13832,"content":13833,"nodeType":84},{},[13834],{"data":13835,"marks":13836,"value":242,"nodeType":79},{},[],{"metadata":13838,"sys":13841,"fields":13846},{"tags":13839,"concepts":13840},[],[],{"space":13842,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13844,"publishedVersion":59,"revision":22,"locale":27},{"sys":13843},{"type":12,"linkType":13,"id":14},{"sys":13845},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13847},{"url":258,"details":13848,"fileName":264,"contentType":265},{"size":260,"image":13849},{"width":262,"height":263},{"sys":13851,"fields":13854},{"id":13852,"createdAt":13853},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":13855,"slug":13856,"articleIntro":13855,"category":13857},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[13858],{"metadata":13859,"sys":13862,"fields":13869},{"tags":13860,"concepts":13861},[],[],{"space":13863,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13865,"publishedVersion":213,"revision":59,"contentType":13867,"locale":27},{"sys":13864},{"type":12,"linkType":13,"id":14},{"sys":13866},{"id":20,"type":12,"linkType":21},{"sys":13868},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13870,"metaTitle":223,"metaDescription":224,"mainTitle":13871,"subtitle":243,"heroImage":13886,"ctaButton":266,"ctaLink":267},[222],{"data":13872,"content":13873,"nodeType":71},{},[13874,13880],{"data":13875,"content":13876,"nodeType":235},{},[13877],{"data":13878,"marks":13879,"value":234,"nodeType":79},{},[],{"data":13881,"content":13882,"nodeType":84},{},[13883],{"data":13884,"marks":13885,"value":242,"nodeType":79},{},[],{"metadata":13887,"sys":13890,"fields":13895},{"tags":13888,"concepts":13889},[],[],{"space":13891,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13893,"publishedVersion":59,"revision":22,"locale":27},{"sys":13892},{"type":12,"linkType":13,"id":14},{"sys":13894},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13896},{"url":258,"details":13897,"fileName":264,"contentType":265},{"size":260,"image":13898},{"width":262,"height":263},{"sys":13900,"fields":13903},{"id":13901,"createdAt":13902},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":13904,"slug":13905,"articleIntro":-1,"category":13906},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[13907],{"metadata":13908,"sys":13911,"fields":13918},{"tags":13909,"concepts":13910},[],[],{"space":13912,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13914,"publishedVersion":213,"revision":59,"contentType":13916,"locale":27},{"sys":13913},{"type":12,"linkType":13,"id":14},{"sys":13915},{"id":20,"type":12,"linkType":21},{"sys":13917},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13919,"metaTitle":223,"metaDescription":224,"mainTitle":13920,"subtitle":243,"heroImage":13935,"ctaButton":266,"ctaLink":267},[222],{"data":13921,"content":13922,"nodeType":71},{},[13923,13929],{"data":13924,"content":13925,"nodeType":235},{},[13926],{"data":13927,"marks":13928,"value":234,"nodeType":79},{},[],{"data":13930,"content":13931,"nodeType":84},{},[13932],{"data":13933,"marks":13934,"value":242,"nodeType":79},{},[],{"metadata":13936,"sys":13939,"fields":13944},{"tags":13937,"concepts":13938},[],[],{"space":13940,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13942,"publishedVersion":59,"revision":22,"locale":27},{"sys":13941},{"type":12,"linkType":13,"id":14},{"sys":13943},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13945},{"url":258,"details":13946,"fileName":264,"contentType":265},{"size":260,"image":13947},{"width":262,"height":263},{"sys":13949,"fields":13952},{"id":13950,"createdAt":13951},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":13953,"slug":13954,"articleIntro":13953,"category":13955},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[13956],{"metadata":13957,"sys":13960,"fields":13967},{"tags":13958,"concepts":13959},[],[],{"space":13961,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":13963,"publishedVersion":213,"revision":59,"contentType":13965,"locale":27},{"sys":13962},{"type":12,"linkType":13,"id":14},{"sys":13964},{"id":20,"type":12,"linkType":21},{"sys":13966},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":13968,"metaTitle":223,"metaDescription":224,"mainTitle":13969,"subtitle":243,"heroImage":13984,"ctaButton":266,"ctaLink":267},[222],{"data":13970,"content":13971,"nodeType":71},{},[13972,13978],{"data":13973,"content":13974,"nodeType":235},{},[13975],{"data":13976,"marks":13977,"value":234,"nodeType":79},{},[],{"data":13979,"content":13980,"nodeType":84},{},[13981],{"data":13982,"marks":13983,"value":242,"nodeType":79},{},[],{"metadata":13985,"sys":13988,"fields":13993},{"tags":13986,"concepts":13987},[],[],{"space":13989,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":13991,"publishedVersion":59,"revision":22,"locale":27},{"sys":13990},{"type":12,"linkType":13,"id":14},{"sys":13992},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":13994},{"url":258,"details":13995,"fileName":264,"contentType":265},{"size":260,"image":13996},{"width":262,"height":263},{"sys":13998,"fields":14001},{"id":13999,"createdAt":14000},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":14002,"slug":14003,"articleIntro":14002,"category":14004},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[14005],{"metadata":14006,"sys":14009,"fields":14016},{"tags":14007,"concepts":14008},[],[],{"space":14010,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14012,"publishedVersion":213,"revision":59,"contentType":14014,"locale":27},{"sys":14011},{"type":12,"linkType":13,"id":14},{"sys":14013},{"id":20,"type":12,"linkType":21},{"sys":14015},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14017,"metaTitle":223,"metaDescription":224,"mainTitle":14018,"subtitle":243,"heroImage":14033,"ctaButton":266,"ctaLink":267},[222],{"data":14019,"content":14020,"nodeType":71},{},[14021,14027],{"data":14022,"content":14023,"nodeType":235},{},[14024],{"data":14025,"marks":14026,"value":234,"nodeType":79},{},[],{"data":14028,"content":14029,"nodeType":84},{},[14030],{"data":14031,"marks":14032,"value":242,"nodeType":79},{},[],{"metadata":14034,"sys":14037,"fields":14042},{"tags":14035,"concepts":14036},[],[],{"space":14038,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14040,"publishedVersion":59,"revision":22,"locale":27},{"sys":14039},{"type":12,"linkType":13,"id":14},{"sys":14041},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14043},{"url":258,"details":14044,"fileName":264,"contentType":265},{"size":260,"image":14045},{"width":262,"height":263},{"sys":14047,"fields":14049},{"id":14048,"createdAt":4689},"7GH5W3gIeo0kaxv4wDjiev",{"title":14050,"slug":14051,"articleIntro":14050,"category":14052},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[14053],{"metadata":14054,"sys":14057,"fields":14064},{"tags":14055,"concepts":14056},[],[],{"space":14058,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14060,"publishedVersion":213,"revision":59,"contentType":14062,"locale":27},{"sys":14059},{"type":12,"linkType":13,"id":14},{"sys":14061},{"id":20,"type":12,"linkType":21},{"sys":14063},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14065,"metaTitle":223,"metaDescription":224,"mainTitle":14066,"subtitle":243,"heroImage":14081,"ctaButton":266,"ctaLink":267},[222],{"data":14067,"content":14068,"nodeType":71},{},[14069,14075],{"data":14070,"content":14071,"nodeType":235},{},[14072],{"data":14073,"marks":14074,"value":234,"nodeType":79},{},[],{"data":14076,"content":14077,"nodeType":84},{},[14078],{"data":14079,"marks":14080,"value":242,"nodeType":79},{},[],{"metadata":14082,"sys":14085,"fields":14090},{"tags":14083,"concepts":14084},[],[],{"space":14086,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14088,"publishedVersion":59,"revision":22,"locale":27},{"sys":14087},{"type":12,"linkType":13,"id":14},{"sys":14089},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14091},{"url":258,"details":14092,"fileName":264,"contentType":265},{"size":260,"image":14093},{"width":262,"height":263},{"sys":14095,"fields":14098},{"id":14096,"createdAt":14097},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":14099,"slug":14100,"articleIntro":14099,"category":14101},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[14102],{"metadata":14103,"sys":14106,"fields":14113},{"tags":14104,"concepts":14105},[],[],{"space":14107,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14109,"publishedVersion":213,"revision":59,"contentType":14111,"locale":27},{"sys":14108},{"type":12,"linkType":13,"id":14},{"sys":14110},{"id":20,"type":12,"linkType":21},{"sys":14112},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14114,"metaTitle":223,"metaDescription":224,"mainTitle":14115,"subtitle":243,"heroImage":14130,"ctaButton":266,"ctaLink":267},[222],{"data":14116,"content":14117,"nodeType":71},{},[14118,14124],{"data":14119,"content":14120,"nodeType":235},{},[14121],{"data":14122,"marks":14123,"value":234,"nodeType":79},{},[],{"data":14125,"content":14126,"nodeType":84},{},[14127],{"data":14128,"marks":14129,"value":242,"nodeType":79},{},[],{"metadata":14131,"sys":14134,"fields":14139},{"tags":14132,"concepts":14133},[],[],{"space":14135,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14137,"publishedVersion":59,"revision":22,"locale":27},{"sys":14136},{"type":12,"linkType":13,"id":14},{"sys":14138},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14140},{"url":258,"details":14141,"fileName":264,"contentType":265},{"size":260,"image":14142},{"width":262,"height":263},{"sys":14144,"fields":14147},{"id":14145,"createdAt":14146},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":14148,"slug":14149,"articleIntro":-1,"category":14150},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[14151],{"metadata":14152,"sys":14155,"fields":14162},{"tags":14153,"concepts":14154},[],[],{"space":14156,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14158,"publishedVersion":213,"revision":59,"contentType":14160,"locale":27},{"sys":14157},{"type":12,"linkType":13,"id":14},{"sys":14159},{"id":20,"type":12,"linkType":21},{"sys":14161},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14163,"metaTitle":223,"metaDescription":224,"mainTitle":14164,"subtitle":243,"heroImage":14179,"ctaButton":266,"ctaLink":267},[222],{"data":14165,"content":14166,"nodeType":71},{},[14167,14173],{"data":14168,"content":14169,"nodeType":235},{},[14170],{"data":14171,"marks":14172,"value":234,"nodeType":79},{},[],{"data":14174,"content":14175,"nodeType":84},{},[14176],{"data":14177,"marks":14178,"value":242,"nodeType":79},{},[],{"metadata":14180,"sys":14183,"fields":14188},{"tags":14181,"concepts":14182},[],[],{"space":14184,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14186,"publishedVersion":59,"revision":22,"locale":27},{"sys":14185},{"type":12,"linkType":13,"id":14},{"sys":14187},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14189},{"url":258,"details":14190,"fileName":264,"contentType":265},{"size":260,"image":14191},{"width":262,"height":263},{"sys":14193,"fields":14196},{"id":14194,"createdAt":14195},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":14197,"slug":14198,"articleIntro":14197,"category":14199},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[14200],{"metadata":14201,"sys":14204,"fields":14211},{"tags":14202,"concepts":14203},[],[],{"space":14205,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14207,"publishedVersion":213,"revision":59,"contentType":14209,"locale":27},{"sys":14206},{"type":12,"linkType":13,"id":14},{"sys":14208},{"id":20,"type":12,"linkType":21},{"sys":14210},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14212,"metaTitle":223,"metaDescription":224,"mainTitle":14213,"subtitle":243,"heroImage":14228,"ctaButton":266,"ctaLink":267},[222],{"data":14214,"content":14215,"nodeType":71},{},[14216,14222],{"data":14217,"content":14218,"nodeType":235},{},[14219],{"data":14220,"marks":14221,"value":234,"nodeType":79},{},[],{"data":14223,"content":14224,"nodeType":84},{},[14225],{"data":14226,"marks":14227,"value":242,"nodeType":79},{},[],{"metadata":14229,"sys":14232,"fields":14237},{"tags":14230,"concepts":14231},[],[],{"space":14233,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14235,"publishedVersion":59,"revision":22,"locale":27},{"sys":14234},{"type":12,"linkType":13,"id":14},{"sys":14236},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14238},{"url":258,"details":14239,"fileName":264,"contentType":265},{"size":260,"image":14240},{"width":262,"height":263},{"sys":14242,"fields":14245},{"id":14243,"createdAt":14244},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":14246,"slug":14247,"articleIntro":14246,"category":14248},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[14249],{"metadata":14250,"sys":14253,"fields":14260},{"tags":14251,"concepts":14252},[],[],{"space":14254,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14256,"publishedVersion":213,"revision":59,"contentType":14258,"locale":27},{"sys":14255},{"type":12,"linkType":13,"id":14},{"sys":14257},{"id":20,"type":12,"linkType":21},{"sys":14259},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14261,"metaTitle":223,"metaDescription":224,"mainTitle":14262,"subtitle":243,"heroImage":14277,"ctaButton":266,"ctaLink":267},[222],{"data":14263,"content":14264,"nodeType":71},{},[14265,14271],{"data":14266,"content":14267,"nodeType":235},{},[14268],{"data":14269,"marks":14270,"value":234,"nodeType":79},{},[],{"data":14272,"content":14273,"nodeType":84},{},[14274],{"data":14275,"marks":14276,"value":242,"nodeType":79},{},[],{"metadata":14278,"sys":14281,"fields":14286},{"tags":14279,"concepts":14280},[],[],{"space":14282,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14284,"publishedVersion":59,"revision":22,"locale":27},{"sys":14283},{"type":12,"linkType":13,"id":14},{"sys":14285},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14287},{"url":258,"details":14288,"fileName":264,"contentType":265},{"size":260,"image":14289},{"width":262,"height":263},{"sys":14291,"fields":14293},{"id":14292,"createdAt":9495},"2faZxRvPQhG6UiwkwOCQNY",{"title":14294,"slug":14295,"articleIntro":14294,"category":14296},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[14297],{"metadata":14298,"sys":14301,"fields":14308},{"tags":14299,"concepts":14300},[],[],{"space":14302,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14304,"publishedVersion":213,"revision":59,"contentType":14306,"locale":27},{"sys":14303},{"type":12,"linkType":13,"id":14},{"sys":14305},{"id":20,"type":12,"linkType":21},{"sys":14307},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14309,"metaTitle":223,"metaDescription":224,"mainTitle":14310,"subtitle":243,"heroImage":14325,"ctaButton":266,"ctaLink":267},[222],{"data":14311,"content":14312,"nodeType":71},{},[14313,14319],{"data":14314,"content":14315,"nodeType":235},{},[14316],{"data":14317,"marks":14318,"value":234,"nodeType":79},{},[],{"data":14320,"content":14321,"nodeType":84},{},[14322],{"data":14323,"marks":14324,"value":242,"nodeType":79},{},[],{"metadata":14326,"sys":14329,"fields":14334},{"tags":14327,"concepts":14328},[],[],{"space":14330,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14332,"publishedVersion":59,"revision":22,"locale":27},{"sys":14331},{"type":12,"linkType":13,"id":14},{"sys":14333},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14335},{"url":258,"details":14336,"fileName":264,"contentType":265},{"size":260,"image":14337},{"width":262,"height":263},{"sys":14339,"fields":14342},{"id":14340,"createdAt":14341},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":14343,"slug":14344,"articleIntro":14343,"category":14345},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[14346],{"metadata":14347,"sys":14350,"fields":14357},{"tags":14348,"concepts":14349},[],[],{"space":14351,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14353,"publishedVersion":213,"revision":59,"contentType":14355,"locale":27},{"sys":14352},{"type":12,"linkType":13,"id":14},{"sys":14354},{"id":20,"type":12,"linkType":21},{"sys":14356},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14358,"metaTitle":223,"metaDescription":224,"mainTitle":14359,"subtitle":243,"heroImage":14374,"ctaButton":266,"ctaLink":267},[222],{"data":14360,"content":14361,"nodeType":71},{},[14362,14368],{"data":14363,"content":14364,"nodeType":235},{},[14365],{"data":14366,"marks":14367,"value":234,"nodeType":79},{},[],{"data":14369,"content":14370,"nodeType":84},{},[14371],{"data":14372,"marks":14373,"value":242,"nodeType":79},{},[],{"metadata":14375,"sys":14378,"fields":14383},{"tags":14376,"concepts":14377},[],[],{"space":14379,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14381,"publishedVersion":59,"revision":22,"locale":27},{"sys":14380},{"type":12,"linkType":13,"id":14},{"sys":14382},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14384},{"url":258,"details":14385,"fileName":264,"contentType":265},{"size":260,"image":14386},{"width":262,"height":263},{"sys":14388,"fields":14391},{"id":14389,"createdAt":14390},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":14392,"slug":14393,"articleIntro":14392,"category":14394},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[14395],{"metadata":14396,"sys":14399,"fields":14406},{"tags":14397,"concepts":14398},[],[],{"space":14400,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14402,"publishedVersion":213,"revision":59,"contentType":14404,"locale":27},{"sys":14401},{"type":12,"linkType":13,"id":14},{"sys":14403},{"id":20,"type":12,"linkType":21},{"sys":14405},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14407,"metaTitle":223,"metaDescription":224,"mainTitle":14408,"subtitle":243,"heroImage":14423,"ctaButton":266,"ctaLink":267},[222],{"data":14409,"content":14410,"nodeType":71},{},[14411,14417],{"data":14412,"content":14413,"nodeType":235},{},[14414],{"data":14415,"marks":14416,"value":234,"nodeType":79},{},[],{"data":14418,"content":14419,"nodeType":84},{},[14420],{"data":14421,"marks":14422,"value":242,"nodeType":79},{},[],{"metadata":14424,"sys":14427,"fields":14432},{"tags":14425,"concepts":14426},[],[],{"space":14428,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14430,"publishedVersion":59,"revision":22,"locale":27},{"sys":14429},{"type":12,"linkType":13,"id":14},{"sys":14431},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14433},{"url":258,"details":14434,"fileName":264,"contentType":265},{"size":260,"image":14435},{"width":262,"height":263},{"sys":14437,"fields":14440},{"id":14438,"createdAt":14439},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":14441,"slug":14442,"articleIntro":14441,"category":14443},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[14444],{"metadata":14445,"sys":14448,"fields":14455},{"tags":14446,"concepts":14447},[],[],{"space":14449,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14451,"publishedVersion":213,"revision":59,"contentType":14453,"locale":27},{"sys":14450},{"type":12,"linkType":13,"id":14},{"sys":14452},{"id":20,"type":12,"linkType":21},{"sys":14454},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14456,"metaTitle":223,"metaDescription":224,"mainTitle":14457,"subtitle":243,"heroImage":14472,"ctaButton":266,"ctaLink":267},[222],{"data":14458,"content":14459,"nodeType":71},{},[14460,14466],{"data":14461,"content":14462,"nodeType":235},{},[14463],{"data":14464,"marks":14465,"value":234,"nodeType":79},{},[],{"data":14467,"content":14468,"nodeType":84},{},[14469],{"data":14470,"marks":14471,"value":242,"nodeType":79},{},[],{"metadata":14473,"sys":14476,"fields":14481},{"tags":14474,"concepts":14475},[],[],{"space":14477,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14479,"publishedVersion":59,"revision":22,"locale":27},{"sys":14478},{"type":12,"linkType":13,"id":14},{"sys":14480},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14482},{"url":258,"details":14483,"fileName":264,"contentType":265},{"size":260,"image":14484},{"width":262,"height":263},{"sys":14486,"fields":14489},{"id":14487,"createdAt":14488},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":14490,"slug":14491,"articleIntro":-1,"category":14492},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[14493],{"metadata":14494,"sys":14497,"fields":14504},{"tags":14495,"concepts":14496},[],[],{"space":14498,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14500,"publishedVersion":213,"revision":59,"contentType":14502,"locale":27},{"sys":14499},{"type":12,"linkType":13,"id":14},{"sys":14501},{"id":20,"type":12,"linkType":21},{"sys":14503},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14505,"metaTitle":223,"metaDescription":224,"mainTitle":14506,"subtitle":243,"heroImage":14521,"ctaButton":266,"ctaLink":267},[222],{"data":14507,"content":14508,"nodeType":71},{},[14509,14515],{"data":14510,"content":14511,"nodeType":235},{},[14512],{"data":14513,"marks":14514,"value":234,"nodeType":79},{},[],{"data":14516,"content":14517,"nodeType":84},{},[14518],{"data":14519,"marks":14520,"value":242,"nodeType":79},{},[],{"metadata":14522,"sys":14525,"fields":14530},{"tags":14523,"concepts":14524},[],[],{"space":14526,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14528,"publishedVersion":59,"revision":22,"locale":27},{"sys":14527},{"type":12,"linkType":13,"id":14},{"sys":14529},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14531},{"url":258,"details":14532,"fileName":264,"contentType":265},{"size":260,"image":14533},{"width":262,"height":263},{"sys":14535,"fields":14538},{"id":14536,"createdAt":14537},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":14539,"slug":14540,"articleIntro":-1,"category":14541},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[14542],{"metadata":14543,"sys":14546,"fields":14553},{"tags":14544,"concepts":14545},[],[],{"space":14547,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14549,"publishedVersion":213,"revision":59,"contentType":14551,"locale":27},{"sys":14548},{"type":12,"linkType":13,"id":14},{"sys":14550},{"id":20,"type":12,"linkType":21},{"sys":14552},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14554,"metaTitle":223,"metaDescription":224,"mainTitle":14555,"subtitle":243,"heroImage":14570,"ctaButton":266,"ctaLink":267},[222],{"data":14556,"content":14557,"nodeType":71},{},[14558,14564],{"data":14559,"content":14560,"nodeType":235},{},[14561],{"data":14562,"marks":14563,"value":234,"nodeType":79},{},[],{"data":14565,"content":14566,"nodeType":84},{},[14567],{"data":14568,"marks":14569,"value":242,"nodeType":79},{},[],{"metadata":14571,"sys":14574,"fields":14579},{"tags":14572,"concepts":14573},[],[],{"space":14575,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14577,"publishedVersion":59,"revision":22,"locale":27},{"sys":14576},{"type":12,"linkType":13,"id":14},{"sys":14578},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14580},{"url":258,"details":14581,"fileName":264,"contentType":265},{"size":260,"image":14582},{"width":262,"height":263},{"sys":14584,"fields":14587},{"id":14585,"createdAt":14586},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":14588,"slug":14589,"articleIntro":14588,"category":14590},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[14591],{"metadata":14592,"sys":14595,"fields":14602},{"tags":14593,"concepts":14594},[],[],{"space":14596,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14598,"publishedVersion":213,"revision":59,"contentType":14600,"locale":27},{"sys":14597},{"type":12,"linkType":13,"id":14},{"sys":14599},{"id":20,"type":12,"linkType":21},{"sys":14601},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14603,"metaTitle":223,"metaDescription":224,"mainTitle":14604,"subtitle":243,"heroImage":14619,"ctaButton":266,"ctaLink":267},[222],{"data":14605,"content":14606,"nodeType":71},{},[14607,14613],{"data":14608,"content":14609,"nodeType":235},{},[14610],{"data":14611,"marks":14612,"value":234,"nodeType":79},{},[],{"data":14614,"content":14615,"nodeType":84},{},[14616],{"data":14617,"marks":14618,"value":242,"nodeType":79},{},[],{"metadata":14620,"sys":14623,"fields":14628},{"tags":14621,"concepts":14622},[],[],{"space":14624,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14626,"publishedVersion":59,"revision":22,"locale":27},{"sys":14625},{"type":12,"linkType":13,"id":14},{"sys":14627},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14629},{"url":258,"details":14630,"fileName":264,"contentType":265},{"size":260,"image":14631},{"width":262,"height":263},{"sys":14633,"fields":14636},{"id":14634,"createdAt":14635},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":14637,"slug":14638,"articleIntro":14637,"category":14639},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[14640],{"metadata":14641,"sys":14644,"fields":14651},{"tags":14642,"concepts":14643},[],[],{"space":14645,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14647,"publishedVersion":213,"revision":59,"contentType":14649,"locale":27},{"sys":14646},{"type":12,"linkType":13,"id":14},{"sys":14648},{"id":20,"type":12,"linkType":21},{"sys":14650},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14652,"metaTitle":223,"metaDescription":224,"mainTitle":14653,"subtitle":243,"heroImage":14668,"ctaButton":266,"ctaLink":267},[222],{"data":14654,"content":14655,"nodeType":71},{},[14656,14662],{"data":14657,"content":14658,"nodeType":235},{},[14659],{"data":14660,"marks":14661,"value":234,"nodeType":79},{},[],{"data":14663,"content":14664,"nodeType":84},{},[14665],{"data":14666,"marks":14667,"value":242,"nodeType":79},{},[],{"metadata":14669,"sys":14672,"fields":14677},{"tags":14670,"concepts":14671},[],[],{"space":14673,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14675,"publishedVersion":59,"revision":22,"locale":27},{"sys":14674},{"type":12,"linkType":13,"id":14},{"sys":14676},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14678},{"url":258,"details":14679,"fileName":264,"contentType":265},{"size":260,"image":14680},{"width":262,"height":263},{"sys":14682,"fields":14685},{"id":14683,"createdAt":14684},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":14686,"slug":14687,"articleIntro":-1,"category":14688},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[14689],{"metadata":14690,"sys":14693,"fields":14700},{"tags":14691,"concepts":14692},[],[],{"space":14694,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14696,"publishedVersion":213,"revision":59,"contentType":14698,"locale":27},{"sys":14695},{"type":12,"linkType":13,"id":14},{"sys":14697},{"id":20,"type":12,"linkType":21},{"sys":14699},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14701,"metaTitle":223,"metaDescription":224,"mainTitle":14702,"subtitle":243,"heroImage":14717,"ctaButton":266,"ctaLink":267},[222],{"data":14703,"content":14704,"nodeType":71},{},[14705,14711],{"data":14706,"content":14707,"nodeType":235},{},[14708],{"data":14709,"marks":14710,"value":234,"nodeType":79},{},[],{"data":14712,"content":14713,"nodeType":84},{},[14714],{"data":14715,"marks":14716,"value":242,"nodeType":79},{},[],{"metadata":14718,"sys":14721,"fields":14726},{"tags":14719,"concepts":14720},[],[],{"space":14722,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14724,"publishedVersion":59,"revision":22,"locale":27},{"sys":14723},{"type":12,"linkType":13,"id":14},{"sys":14725},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14727},{"url":258,"details":14728,"fileName":264,"contentType":265},{"size":260,"image":14729},{"width":262,"height":263},{"sys":14731,"fields":14734},{"id":14732,"createdAt":14733},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":14735,"slug":14736,"articleIntro":-1,"category":14737},"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",[14738],{"metadata":14739,"sys":14742,"fields":14749},{"tags":14740,"concepts":14741},[],[],{"space":14743,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14745,"publishedVersion":213,"revision":59,"contentType":14747,"locale":27},{"sys":14744},{"type":12,"linkType":13,"id":14},{"sys":14746},{"id":20,"type":12,"linkType":21},{"sys":14748},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14750,"metaTitle":223,"metaDescription":224,"mainTitle":14751,"subtitle":243,"heroImage":14766,"ctaButton":266,"ctaLink":267},[222],{"data":14752,"content":14753,"nodeType":71},{},[14754,14760],{"data":14755,"content":14756,"nodeType":235},{},[14757],{"data":14758,"marks":14759,"value":234,"nodeType":79},{},[],{"data":14761,"content":14762,"nodeType":84},{},[14763],{"data":14764,"marks":14765,"value":242,"nodeType":79},{},[],{"metadata":14767,"sys":14770,"fields":14775},{"tags":14768,"concepts":14769},[],[],{"space":14771,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14773,"publishedVersion":59,"revision":22,"locale":27},{"sys":14772},{"type":12,"linkType":13,"id":14},{"sys":14774},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14776},{"url":258,"details":14777,"fileName":264,"contentType":265},{"size":260,"image":14778},{"width":262,"height":263},{"sys":14780,"fields":14783},{"id":14781,"createdAt":14782},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":14784,"slug":14785,"articleIntro":14784,"category":14786},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[14787],{"metadata":14788,"sys":14791,"fields":14798},{"tags":14789,"concepts":14790},[],[],{"space":14792,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14794,"publishedVersion":213,"revision":59,"contentType":14796,"locale":27},{"sys":14793},{"type":12,"linkType":13,"id":14},{"sys":14795},{"id":20,"type":12,"linkType":21},{"sys":14797},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14799,"metaTitle":223,"metaDescription":224,"mainTitle":14800,"subtitle":243,"heroImage":14815,"ctaButton":266,"ctaLink":267},[222],{"data":14801,"content":14802,"nodeType":71},{},[14803,14809],{"data":14804,"content":14805,"nodeType":235},{},[14806],{"data":14807,"marks":14808,"value":234,"nodeType":79},{},[],{"data":14810,"content":14811,"nodeType":84},{},[14812],{"data":14813,"marks":14814,"value":242,"nodeType":79},{},[],{"metadata":14816,"sys":14819,"fields":14824},{"tags":14817,"concepts":14818},[],[],{"space":14820,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14822,"publishedVersion":59,"revision":22,"locale":27},{"sys":14821},{"type":12,"linkType":13,"id":14},{"sys":14823},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14825},{"url":258,"details":14826,"fileName":264,"contentType":265},{"size":260,"image":14827},{"width":262,"height":263},{"sys":14829,"fields":14832},{"id":14830,"createdAt":14831},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":14833,"slug":14834,"articleIntro":-1,"category":14835},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[14836],{"metadata":14837,"sys":14840,"fields":14847},{"tags":14838,"concepts":14839},[],[],{"space":14841,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14843,"publishedVersion":213,"revision":59,"contentType":14845,"locale":27},{"sys":14842},{"type":12,"linkType":13,"id":14},{"sys":14844},{"id":20,"type":12,"linkType":21},{"sys":14846},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14848,"metaTitle":223,"metaDescription":224,"mainTitle":14849,"subtitle":243,"heroImage":14864,"ctaButton":266,"ctaLink":267},[222],{"data":14850,"content":14851,"nodeType":71},{},[14852,14858],{"data":14853,"content":14854,"nodeType":235},{},[14855],{"data":14856,"marks":14857,"value":234,"nodeType":79},{},[],{"data":14859,"content":14860,"nodeType":84},{},[14861],{"data":14862,"marks":14863,"value":242,"nodeType":79},{},[],{"metadata":14865,"sys":14868,"fields":14873},{"tags":14866,"concepts":14867},[],[],{"space":14869,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14871,"publishedVersion":59,"revision":22,"locale":27},{"sys":14870},{"type":12,"linkType":13,"id":14},{"sys":14872},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14874},{"url":258,"details":14875,"fileName":264,"contentType":265},{"size":260,"image":14876},{"width":262,"height":263},{"sys":14878,"fields":14881},{"id":14879,"createdAt":14880},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":14882,"slug":14883,"articleIntro":14882,"category":14884},"Compte 101 - Capital","compte-101-capital",[14885],{"metadata":14886,"sys":14889,"fields":14896},{"tags":14887,"concepts":14888},[],[],{"space":14890,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14892,"publishedVersion":213,"revision":59,"contentType":14894,"locale":27},{"sys":14891},{"type":12,"linkType":13,"id":14},{"sys":14893},{"id":20,"type":12,"linkType":21},{"sys":14895},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14897,"metaTitle":223,"metaDescription":224,"mainTitle":14898,"subtitle":243,"heroImage":14913,"ctaButton":266,"ctaLink":267},[222],{"data":14899,"content":14900,"nodeType":71},{},[14901,14907],{"data":14902,"content":14903,"nodeType":235},{},[14904],{"data":14905,"marks":14906,"value":234,"nodeType":79},{},[],{"data":14908,"content":14909,"nodeType":84},{},[14910],{"data":14911,"marks":14912,"value":242,"nodeType":79},{},[],{"metadata":14914,"sys":14917,"fields":14922},{"tags":14915,"concepts":14916},[],[],{"space":14918,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14920,"publishedVersion":59,"revision":22,"locale":27},{"sys":14919},{"type":12,"linkType":13,"id":14},{"sys":14921},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14923},{"url":258,"details":14924,"fileName":264,"contentType":265},{"size":260,"image":14925},{"width":262,"height":263},{"sys":14927,"fields":14930},{"id":14928,"createdAt":14929},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":14931,"slug":14932,"articleIntro":-1,"category":14933},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[14934],{"metadata":14935,"sys":14938,"fields":14945},{"tags":14936,"concepts":14937},[],[],{"space":14939,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14941,"publishedVersion":213,"revision":59,"contentType":14943,"locale":27},{"sys":14940},{"type":12,"linkType":13,"id":14},{"sys":14942},{"id":20,"type":12,"linkType":21},{"sys":14944},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14946,"metaTitle":223,"metaDescription":224,"mainTitle":14947,"subtitle":243,"heroImage":14962,"ctaButton":266,"ctaLink":267},[222],{"data":14948,"content":14949,"nodeType":71},{},[14950,14956],{"data":14951,"content":14952,"nodeType":235},{},[14953],{"data":14954,"marks":14955,"value":234,"nodeType":79},{},[],{"data":14957,"content":14958,"nodeType":84},{},[14959],{"data":14960,"marks":14961,"value":242,"nodeType":79},{},[],{"metadata":14963,"sys":14966,"fields":14971},{"tags":14964,"concepts":14965},[],[],{"space":14967,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":14969,"publishedVersion":59,"revision":22,"locale":27},{"sys":14968},{"type":12,"linkType":13,"id":14},{"sys":14970},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":14972},{"url":258,"details":14973,"fileName":264,"contentType":265},{"size":260,"image":14974},{"width":262,"height":263},{"sys":14976,"fields":14979},{"id":14977,"createdAt":14978},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":14980,"slug":14981,"articleIntro":14980,"category":14982},"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",[14983],{"metadata":14984,"sys":14987,"fields":14994},{"tags":14985,"concepts":14986},[],[],{"space":14988,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":14990,"publishedVersion":213,"revision":59,"contentType":14992,"locale":27},{"sys":14989},{"type":12,"linkType":13,"id":14},{"sys":14991},{"id":20,"type":12,"linkType":21},{"sys":14993},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":14995,"metaTitle":223,"metaDescription":224,"mainTitle":14996,"subtitle":243,"heroImage":15011,"ctaButton":266,"ctaLink":267},[222],{"data":14997,"content":14998,"nodeType":71},{},[14999,15005],{"data":15000,"content":15001,"nodeType":235},{},[15002],{"data":15003,"marks":15004,"value":234,"nodeType":79},{},[],{"data":15006,"content":15007,"nodeType":84},{},[15008],{"data":15009,"marks":15010,"value":242,"nodeType":79},{},[],{"metadata":15012,"sys":15015,"fields":15020},{"tags":15013,"concepts":15014},[],[],{"space":15016,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15018,"publishedVersion":59,"revision":22,"locale":27},{"sys":15017},{"type":12,"linkType":13,"id":14},{"sys":15019},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15021},{"url":258,"details":15022,"fileName":264,"contentType":265},{"size":260,"image":15023},{"width":262,"height":263},{"sys":15025,"fields":15028},{"id":15026,"createdAt":15027},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":15029,"slug":15030,"articleIntro":15029,"category":15031},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[15032],{"metadata":15033,"sys":15036,"fields":15043},{"tags":15034,"concepts":15035},[],[],{"space":15037,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15039,"publishedVersion":213,"revision":59,"contentType":15041,"locale":27},{"sys":15038},{"type":12,"linkType":13,"id":14},{"sys":15040},{"id":20,"type":12,"linkType":21},{"sys":15042},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15044,"metaTitle":223,"metaDescription":224,"mainTitle":15045,"subtitle":243,"heroImage":15060,"ctaButton":266,"ctaLink":267},[222],{"data":15046,"content":15047,"nodeType":71},{},[15048,15054],{"data":15049,"content":15050,"nodeType":235},{},[15051],{"data":15052,"marks":15053,"value":234,"nodeType":79},{},[],{"data":15055,"content":15056,"nodeType":84},{},[15057],{"data":15058,"marks":15059,"value":242,"nodeType":79},{},[],{"metadata":15061,"sys":15064,"fields":15069},{"tags":15062,"concepts":15063},[],[],{"space":15065,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15067,"publishedVersion":59,"revision":22,"locale":27},{"sys":15066},{"type":12,"linkType":13,"id":14},{"sys":15068},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15070},{"url":258,"details":15071,"fileName":264,"contentType":265},{"size":260,"image":15072},{"width":262,"height":263},{"sys":15074,"fields":15077},{"id":15075,"createdAt":15076},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":15078,"slug":15079,"articleIntro":15078,"category":15080},"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",[15081],{"metadata":15082,"sys":15085,"fields":15092},{"tags":15083,"concepts":15084},[],[],{"space":15086,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15088,"publishedVersion":213,"revision":59,"contentType":15090,"locale":27},{"sys":15087},{"type":12,"linkType":13,"id":14},{"sys":15089},{"id":20,"type":12,"linkType":21},{"sys":15091},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15093,"metaTitle":223,"metaDescription":224,"mainTitle":15094,"subtitle":243,"heroImage":15109,"ctaButton":266,"ctaLink":267},[222],{"data":15095,"content":15096,"nodeType":71},{},[15097,15103],{"data":15098,"content":15099,"nodeType":235},{},[15100],{"data":15101,"marks":15102,"value":234,"nodeType":79},{},[],{"data":15104,"content":15105,"nodeType":84},{},[15106],{"data":15107,"marks":15108,"value":242,"nodeType":79},{},[],{"metadata":15110,"sys":15113,"fields":15118},{"tags":15111,"concepts":15112},[],[],{"space":15114,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15116,"publishedVersion":59,"revision":22,"locale":27},{"sys":15115},{"type":12,"linkType":13,"id":14},{"sys":15117},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15119},{"url":258,"details":15120,"fileName":264,"contentType":265},{"size":260,"image":15121},{"width":262,"height":263},{"sys":15123,"fields":15126},{"id":15124,"createdAt":15125},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":15127,"slug":15128,"articleIntro":15127,"category":15129},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[15130],{"metadata":15131,"sys":15134,"fields":15141},{"tags":15132,"concepts":15133},[],[],{"space":15135,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15137,"publishedVersion":213,"revision":59,"contentType":15139,"locale":27},{"sys":15136},{"type":12,"linkType":13,"id":14},{"sys":15138},{"id":20,"type":12,"linkType":21},{"sys":15140},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15142,"metaTitle":223,"metaDescription":224,"mainTitle":15143,"subtitle":243,"heroImage":15158,"ctaButton":266,"ctaLink":267},[222],{"data":15144,"content":15145,"nodeType":71},{},[15146,15152],{"data":15147,"content":15148,"nodeType":235},{},[15149],{"data":15150,"marks":15151,"value":234,"nodeType":79},{},[],{"data":15153,"content":15154,"nodeType":84},{},[15155],{"data":15156,"marks":15157,"value":242,"nodeType":79},{},[],{"metadata":15159,"sys":15162,"fields":15167},{"tags":15160,"concepts":15161},[],[],{"space":15163,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15165,"publishedVersion":59,"revision":22,"locale":27},{"sys":15164},{"type":12,"linkType":13,"id":14},{"sys":15166},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15168},{"url":258,"details":15169,"fileName":264,"contentType":265},{"size":260,"image":15170},{"width":262,"height":263},{"sys":15172,"fields":15175},{"id":15173,"createdAt":15174},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":15176,"slug":15177,"articleIntro":15176,"category":15178},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[15179],{"metadata":15180,"sys":15183,"fields":15190},{"tags":15181,"concepts":15182},[],[],{"space":15184,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15186,"publishedVersion":213,"revision":59,"contentType":15188,"locale":27},{"sys":15185},{"type":12,"linkType":13,"id":14},{"sys":15187},{"id":20,"type":12,"linkType":21},{"sys":15189},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15191,"metaTitle":223,"metaDescription":224,"mainTitle":15192,"subtitle":243,"heroImage":15207,"ctaButton":266,"ctaLink":267},[222],{"data":15193,"content":15194,"nodeType":71},{},[15195,15201],{"data":15196,"content":15197,"nodeType":235},{},[15198],{"data":15199,"marks":15200,"value":234,"nodeType":79},{},[],{"data":15202,"content":15203,"nodeType":84},{},[15204],{"data":15205,"marks":15206,"value":242,"nodeType":79},{},[],{"metadata":15208,"sys":15211,"fields":15216},{"tags":15209,"concepts":15210},[],[],{"space":15212,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15214,"publishedVersion":59,"revision":22,"locale":27},{"sys":15213},{"type":12,"linkType":13,"id":14},{"sys":15215},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15217},{"url":258,"details":15218,"fileName":264,"contentType":265},{"size":260,"image":15219},{"width":262,"height":263},{"sys":15221,"fields":15224},{"id":15222,"createdAt":15223},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":15225,"slug":15226,"articleIntro":-1,"category":15227},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[15228],{"metadata":15229,"sys":15232,"fields":15239},{"tags":15230,"concepts":15231},[],[],{"space":15233,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15235,"publishedVersion":213,"revision":59,"contentType":15237,"locale":27},{"sys":15234},{"type":12,"linkType":13,"id":14},{"sys":15236},{"id":20,"type":12,"linkType":21},{"sys":15238},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15240,"metaTitle":223,"metaDescription":224,"mainTitle":15241,"subtitle":243,"heroImage":15256,"ctaButton":266,"ctaLink":267},[222],{"data":15242,"content":15243,"nodeType":71},{},[15244,15250],{"data":15245,"content":15246,"nodeType":235},{},[15247],{"data":15248,"marks":15249,"value":234,"nodeType":79},{},[],{"data":15251,"content":15252,"nodeType":84},{},[15253],{"data":15254,"marks":15255,"value":242,"nodeType":79},{},[],{"metadata":15257,"sys":15260,"fields":15265},{"tags":15258,"concepts":15259},[],[],{"space":15261,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15263,"publishedVersion":59,"revision":22,"locale":27},{"sys":15262},{"type":12,"linkType":13,"id":14},{"sys":15264},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15266},{"url":258,"details":15267,"fileName":264,"contentType":265},{"size":260,"image":15268},{"width":262,"height":263},{"sys":15270,"fields":15273},{"id":15271,"createdAt":15272},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":15274,"slug":15275,"articleIntro":15276,"category":15277},"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.",[15278],{"metadata":15279,"sys":15282,"fields":15289},{"tags":15280,"concepts":15281},[],[],{"space":15283,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15285,"publishedVersion":213,"revision":59,"contentType":15287,"locale":27},{"sys":15284},{"type":12,"linkType":13,"id":14},{"sys":15286},{"id":20,"type":12,"linkType":21},{"sys":15288},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15290,"metaTitle":223,"metaDescription":224,"mainTitle":15291,"subtitle":243,"heroImage":15306,"ctaButton":266,"ctaLink":267},[222],{"data":15292,"content":15293,"nodeType":71},{},[15294,15300],{"data":15295,"content":15296,"nodeType":235},{},[15297],{"data":15298,"marks":15299,"value":234,"nodeType":79},{},[],{"data":15301,"content":15302,"nodeType":84},{},[15303],{"data":15304,"marks":15305,"value":242,"nodeType":79},{},[],{"metadata":15307,"sys":15310,"fields":15315},{"tags":15308,"concepts":15309},[],[],{"space":15311,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15313,"publishedVersion":59,"revision":22,"locale":27},{"sys":15312},{"type":12,"linkType":13,"id":14},{"sys":15314},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15316},{"url":258,"details":15317,"fileName":264,"contentType":265},{"size":260,"image":15318},{"width":262,"height":263},{"sys":15320,"fields":15323},{"id":15321,"createdAt":15322},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":15324,"slug":15325,"articleIntro":15324,"category":15326},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[15327],{"metadata":15328,"sys":15331,"fields":15338},{"tags":15329,"concepts":15330},[],[],{"space":15332,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15334,"publishedVersion":213,"revision":59,"contentType":15336,"locale":27},{"sys":15333},{"type":12,"linkType":13,"id":14},{"sys":15335},{"id":20,"type":12,"linkType":21},{"sys":15337},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15339,"metaTitle":223,"metaDescription":224,"mainTitle":15340,"subtitle":243,"heroImage":15355,"ctaButton":266,"ctaLink":267},[222],{"data":15341,"content":15342,"nodeType":71},{},[15343,15349],{"data":15344,"content":15345,"nodeType":235},{},[15346],{"data":15347,"marks":15348,"value":234,"nodeType":79},{},[],{"data":15350,"content":15351,"nodeType":84},{},[15352],{"data":15353,"marks":15354,"value":242,"nodeType":79},{},[],{"metadata":15356,"sys":15359,"fields":15364},{"tags":15357,"concepts":15358},[],[],{"space":15360,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15362,"publishedVersion":59,"revision":22,"locale":27},{"sys":15361},{"type":12,"linkType":13,"id":14},{"sys":15363},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15365},{"url":258,"details":15366,"fileName":264,"contentType":265},{"size":260,"image":15367},{"width":262,"height":263},{"sys":15369,"fields":15372},{"id":15370,"createdAt":15371},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":15373,"slug":15374,"articleIntro":-1,"category":15375},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[15376],{"metadata":15377,"sys":15380,"fields":15387},{"tags":15378,"concepts":15379},[],[],{"space":15381,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15383,"publishedVersion":213,"revision":59,"contentType":15385,"locale":27},{"sys":15382},{"type":12,"linkType":13,"id":14},{"sys":15384},{"id":20,"type":12,"linkType":21},{"sys":15386},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15388,"metaTitle":223,"metaDescription":224,"mainTitle":15389,"subtitle":243,"heroImage":15404,"ctaButton":266,"ctaLink":267},[222],{"data":15390,"content":15391,"nodeType":71},{},[15392,15398],{"data":15393,"content":15394,"nodeType":235},{},[15395],{"data":15396,"marks":15397,"value":234,"nodeType":79},{},[],{"data":15399,"content":15400,"nodeType":84},{},[15401],{"data":15402,"marks":15403,"value":242,"nodeType":79},{},[],{"metadata":15405,"sys":15408,"fields":15413},{"tags":15406,"concepts":15407},[],[],{"space":15409,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15411,"publishedVersion":59,"revision":22,"locale":27},{"sys":15410},{"type":12,"linkType":13,"id":14},{"sys":15412},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15414},{"url":258,"details":15415,"fileName":264,"contentType":265},{"size":260,"image":15416},{"width":262,"height":263},{"sys":15418,"fields":15421},{"id":15419,"createdAt":15420},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":15422,"slug":15423,"articleIntro":15422,"category":15424},"426 - Personnel - Dépôts","compte-426-personnel-depots",[15425],{"metadata":15426,"sys":15429,"fields":15436},{"tags":15427,"concepts":15428},[],[],{"space":15430,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15432,"publishedVersion":213,"revision":59,"contentType":15434,"locale":27},{"sys":15431},{"type":12,"linkType":13,"id":14},{"sys":15433},{"id":20,"type":12,"linkType":21},{"sys":15435},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15437,"metaTitle":223,"metaDescription":224,"mainTitle":15438,"subtitle":243,"heroImage":15453,"ctaButton":266,"ctaLink":267},[222],{"data":15439,"content":15440,"nodeType":71},{},[15441,15447],{"data":15442,"content":15443,"nodeType":235},{},[15444],{"data":15445,"marks":15446,"value":234,"nodeType":79},{},[],{"data":15448,"content":15449,"nodeType":84},{},[15450],{"data":15451,"marks":15452,"value":242,"nodeType":79},{},[],{"metadata":15454,"sys":15457,"fields":15462},{"tags":15455,"concepts":15456},[],[],{"space":15458,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15460,"publishedVersion":59,"revision":22,"locale":27},{"sys":15459},{"type":12,"linkType":13,"id":14},{"sys":15461},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15463},{"url":258,"details":15464,"fileName":264,"contentType":265},{"size":260,"image":15465},{"width":262,"height":263},{"sys":15467,"fields":15470},{"id":15468,"createdAt":15469},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":15471,"slug":15472,"articleIntro":15471,"category":15473},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[15474],{"metadata":15475,"sys":15478,"fields":15485},{"tags":15476,"concepts":15477},[],[],{"space":15479,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15481,"publishedVersion":213,"revision":59,"contentType":15483,"locale":27},{"sys":15480},{"type":12,"linkType":13,"id":14},{"sys":15482},{"id":20,"type":12,"linkType":21},{"sys":15484},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15486,"metaTitle":223,"metaDescription":224,"mainTitle":15487,"subtitle":243,"heroImage":15502,"ctaButton":266,"ctaLink":267},[222],{"data":15488,"content":15489,"nodeType":71},{},[15490,15496],{"data":15491,"content":15492,"nodeType":235},{},[15493],{"data":15494,"marks":15495,"value":234,"nodeType":79},{},[],{"data":15497,"content":15498,"nodeType":84},{},[15499],{"data":15500,"marks":15501,"value":242,"nodeType":79},{},[],{"metadata":15503,"sys":15506,"fields":15511},{"tags":15504,"concepts":15505},[],[],{"space":15507,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15509,"publishedVersion":59,"revision":22,"locale":27},{"sys":15508},{"type":12,"linkType":13,"id":14},{"sys":15510},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15512},{"url":258,"details":15513,"fileName":264,"contentType":265},{"size":260,"image":15514},{"width":262,"height":263},{"sys":15516,"fields":15519},{"id":15517,"createdAt":15518},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":15520,"slug":15521,"articleIntro":15520,"category":15522},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[15523],{"metadata":15524,"sys":15527,"fields":15534},{"tags":15525,"concepts":15526},[],[],{"space":15528,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15530,"publishedVersion":213,"revision":59,"contentType":15532,"locale":27},{"sys":15529},{"type":12,"linkType":13,"id":14},{"sys":15531},{"id":20,"type":12,"linkType":21},{"sys":15533},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15535,"metaTitle":223,"metaDescription":224,"mainTitle":15536,"subtitle":243,"heroImage":15551,"ctaButton":266,"ctaLink":267},[222],{"data":15537,"content":15538,"nodeType":71},{},[15539,15545],{"data":15540,"content":15541,"nodeType":235},{},[15542],{"data":15543,"marks":15544,"value":234,"nodeType":79},{},[],{"data":15546,"content":15547,"nodeType":84},{},[15548],{"data":15549,"marks":15550,"value":242,"nodeType":79},{},[],{"metadata":15552,"sys":15555,"fields":15560},{"tags":15553,"concepts":15554},[],[],{"space":15556,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15558,"publishedVersion":59,"revision":22,"locale":27},{"sys":15557},{"type":12,"linkType":13,"id":14},{"sys":15559},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15561},{"url":258,"details":15562,"fileName":264,"contentType":265},{"size":260,"image":15563},{"width":262,"height":263},{"sys":15565,"fields":15568},{"id":15566,"createdAt":15567},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":15569,"slug":15570,"articleIntro":15569,"category":15571},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[15572],{"metadata":15573,"sys":15576,"fields":15583},{"tags":15574,"concepts":15575},[],[],{"space":15577,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15579,"publishedVersion":213,"revision":59,"contentType":15581,"locale":27},{"sys":15578},{"type":12,"linkType":13,"id":14},{"sys":15580},{"id":20,"type":12,"linkType":21},{"sys":15582},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15584,"metaTitle":223,"metaDescription":224,"mainTitle":15585,"subtitle":243,"heroImage":15600,"ctaButton":266,"ctaLink":267},[222],{"data":15586,"content":15587,"nodeType":71},{},[15588,15594],{"data":15589,"content":15590,"nodeType":235},{},[15591],{"data":15592,"marks":15593,"value":234,"nodeType":79},{},[],{"data":15595,"content":15596,"nodeType":84},{},[15597],{"data":15598,"marks":15599,"value":242,"nodeType":79},{},[],{"metadata":15601,"sys":15604,"fields":15609},{"tags":15602,"concepts":15603},[],[],{"space":15605,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15607,"publishedVersion":59,"revision":22,"locale":27},{"sys":15606},{"type":12,"linkType":13,"id":14},{"sys":15608},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15610},{"url":258,"details":15611,"fileName":264,"contentType":265},{"size":260,"image":15612},{"width":262,"height":263},{"sys":15614,"fields":15617},{"id":15615,"createdAt":15616},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":15618,"slug":15619,"articleIntro":15618,"category":15620},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[15621],{"metadata":15622,"sys":15625,"fields":15632},{"tags":15623,"concepts":15624},[],[],{"space":15626,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15628,"publishedVersion":213,"revision":59,"contentType":15630,"locale":27},{"sys":15627},{"type":12,"linkType":13,"id":14},{"sys":15629},{"id":20,"type":12,"linkType":21},{"sys":15631},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15633,"metaTitle":223,"metaDescription":224,"mainTitle":15634,"subtitle":243,"heroImage":15649,"ctaButton":266,"ctaLink":267},[222],{"data":15635,"content":15636,"nodeType":71},{},[15637,15643],{"data":15638,"content":15639,"nodeType":235},{},[15640],{"data":15641,"marks":15642,"value":234,"nodeType":79},{},[],{"data":15644,"content":15645,"nodeType":84},{},[15646],{"data":15647,"marks":15648,"value":242,"nodeType":79},{},[],{"metadata":15650,"sys":15653,"fields":15658},{"tags":15651,"concepts":15652},[],[],{"space":15654,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15656,"publishedVersion":59,"revision":22,"locale":27},{"sys":15655},{"type":12,"linkType":13,"id":14},{"sys":15657},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15659},{"url":258,"details":15660,"fileName":264,"contentType":265},{"size":260,"image":15661},{"width":262,"height":263},{"sys":15663,"fields":15666},{"id":15664,"createdAt":15665},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":15667,"slug":15668,"articleIntro":15667,"category":15669},"4686 - Charges à payer","compte-4686-charges-a-payer",[15670],{"metadata":15671,"sys":15674,"fields":15681},{"tags":15672,"concepts":15673},[],[],{"space":15675,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15677,"publishedVersion":213,"revision":59,"contentType":15679,"locale":27},{"sys":15676},{"type":12,"linkType":13,"id":14},{"sys":15678},{"id":20,"type":12,"linkType":21},{"sys":15680},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15682,"metaTitle":223,"metaDescription":224,"mainTitle":15683,"subtitle":243,"heroImage":15698,"ctaButton":266,"ctaLink":267},[222],{"data":15684,"content":15685,"nodeType":71},{},[15686,15692],{"data":15687,"content":15688,"nodeType":235},{},[15689],{"data":15690,"marks":15691,"value":234,"nodeType":79},{},[],{"data":15693,"content":15694,"nodeType":84},{},[15695],{"data":15696,"marks":15697,"value":242,"nodeType":79},{},[],{"metadata":15699,"sys":15702,"fields":15707},{"tags":15700,"concepts":15701},[],[],{"space":15703,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15705,"publishedVersion":59,"revision":22,"locale":27},{"sys":15704},{"type":12,"linkType":13,"id":14},{"sys":15706},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15708},{"url":258,"details":15709,"fileName":264,"contentType":265},{"size":260,"image":15710},{"width":262,"height":263},{"sys":15712,"fields":15715},{"id":15713,"createdAt":15714},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":15716,"slug":15717,"articleIntro":15716,"category":15718},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[15719],{"metadata":15720,"sys":15723,"fields":15730},{"tags":15721,"concepts":15722},[],[],{"space":15724,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15726,"publishedVersion":213,"revision":59,"contentType":15728,"locale":27},{"sys":15725},{"type":12,"linkType":13,"id":14},{"sys":15727},{"id":20,"type":12,"linkType":21},{"sys":15729},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15731,"metaTitle":223,"metaDescription":224,"mainTitle":15732,"subtitle":243,"heroImage":15747,"ctaButton":266,"ctaLink":267},[222],{"data":15733,"content":15734,"nodeType":71},{},[15735,15741],{"data":15736,"content":15737,"nodeType":235},{},[15738],{"data":15739,"marks":15740,"value":234,"nodeType":79},{},[],{"data":15742,"content":15743,"nodeType":84},{},[15744],{"data":15745,"marks":15746,"value":242,"nodeType":79},{},[],{"metadata":15748,"sys":15751,"fields":15756},{"tags":15749,"concepts":15750},[],[],{"space":15752,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15754,"publishedVersion":59,"revision":22,"locale":27},{"sys":15753},{"type":12,"linkType":13,"id":14},{"sys":15755},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15757},{"url":258,"details":15758,"fileName":264,"contentType":265},{"size":260,"image":15759},{"width":262,"height":263},{"sys":15761,"fields":15764},{"id":15762,"createdAt":15763},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":15765,"slug":15766,"articleIntro":15765,"category":15767},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[15768],{"metadata":15769,"sys":15772,"fields":15779},{"tags":15770,"concepts":15771},[],[],{"space":15773,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15775,"publishedVersion":213,"revision":59,"contentType":15777,"locale":27},{"sys":15774},{"type":12,"linkType":13,"id":14},{"sys":15776},{"id":20,"type":12,"linkType":21},{"sys":15778},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15780,"metaTitle":223,"metaDescription":224,"mainTitle":15781,"subtitle":243,"heroImage":15796,"ctaButton":266,"ctaLink":267},[222],{"data":15782,"content":15783,"nodeType":71},{},[15784,15790],{"data":15785,"content":15786,"nodeType":235},{},[15787],{"data":15788,"marks":15789,"value":234,"nodeType":79},{},[],{"data":15791,"content":15792,"nodeType":84},{},[15793],{"data":15794,"marks":15795,"value":242,"nodeType":79},{},[],{"metadata":15797,"sys":15800,"fields":15805},{"tags":15798,"concepts":15799},[],[],{"space":15801,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15803,"publishedVersion":59,"revision":22,"locale":27},{"sys":15802},{"type":12,"linkType":13,"id":14},{"sys":15804},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15806},{"url":258,"details":15807,"fileName":264,"contentType":265},{"size":260,"image":15808},{"width":262,"height":263},{"sys":15810,"fields":15813},{"id":15811,"createdAt":15812},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":15814,"slug":15815,"articleIntro":-1,"category":15816},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[15817],{"metadata":15818,"sys":15821,"fields":15828},{"tags":15819,"concepts":15820},[],[],{"space":15822,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15824,"publishedVersion":213,"revision":59,"contentType":15826,"locale":27},{"sys":15823},{"type":12,"linkType":13,"id":14},{"sys":15825},{"id":20,"type":12,"linkType":21},{"sys":15827},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15829,"metaTitle":223,"metaDescription":224,"mainTitle":15830,"subtitle":243,"heroImage":15845,"ctaButton":266,"ctaLink":267},[222],{"data":15831,"content":15832,"nodeType":71},{},[15833,15839],{"data":15834,"content":15835,"nodeType":235},{},[15836],{"data":15837,"marks":15838,"value":234,"nodeType":79},{},[],{"data":15840,"content":15841,"nodeType":84},{},[15842],{"data":15843,"marks":15844,"value":242,"nodeType":79},{},[],{"metadata":15846,"sys":15849,"fields":15854},{"tags":15847,"concepts":15848},[],[],{"space":15850,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15852,"publishedVersion":59,"revision":22,"locale":27},{"sys":15851},{"type":12,"linkType":13,"id":14},{"sys":15853},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15855},{"url":258,"details":15856,"fileName":264,"contentType":265},{"size":260,"image":15857},{"width":262,"height":263},{"sys":15859,"fields":15862},{"id":15860,"createdAt":15861},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":15863,"slug":15864,"articleIntro":15863,"category":15865},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[15866],{"metadata":15867,"sys":15870,"fields":15877},{"tags":15868,"concepts":15869},[],[],{"space":15871,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15873,"publishedVersion":213,"revision":59,"contentType":15875,"locale":27},{"sys":15872},{"type":12,"linkType":13,"id":14},{"sys":15874},{"id":20,"type":12,"linkType":21},{"sys":15876},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15878,"metaTitle":223,"metaDescription":224,"mainTitle":15879,"subtitle":243,"heroImage":15894,"ctaButton":266,"ctaLink":267},[222],{"data":15880,"content":15881,"nodeType":71},{},[15882,15888],{"data":15883,"content":15884,"nodeType":235},{},[15885],{"data":15886,"marks":15887,"value":234,"nodeType":79},{},[],{"data":15889,"content":15890,"nodeType":84},{},[15891],{"data":15892,"marks":15893,"value":242,"nodeType":79},{},[],{"metadata":15895,"sys":15898,"fields":15903},{"tags":15896,"concepts":15897},[],[],{"space":15899,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15901,"publishedVersion":59,"revision":22,"locale":27},{"sys":15900},{"type":12,"linkType":13,"id":14},{"sys":15902},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15904},{"url":258,"details":15905,"fileName":264,"contentType":265},{"size":260,"image":15906},{"width":262,"height":263},{"sys":15908,"fields":15911},{"id":15909,"createdAt":15910},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":15912,"slug":15913,"articleIntro":15912,"category":15914},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[15915],{"metadata":15916,"sys":15919,"fields":15926},{"tags":15917,"concepts":15918},[],[],{"space":15920,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15922,"publishedVersion":213,"revision":59,"contentType":15924,"locale":27},{"sys":15921},{"type":12,"linkType":13,"id":14},{"sys":15923},{"id":20,"type":12,"linkType":21},{"sys":15925},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15927,"metaTitle":223,"metaDescription":224,"mainTitle":15928,"subtitle":243,"heroImage":15943,"ctaButton":266,"ctaLink":267},[222],{"data":15929,"content":15930,"nodeType":71},{},[15931,15937],{"data":15932,"content":15933,"nodeType":235},{},[15934],{"data":15935,"marks":15936,"value":234,"nodeType":79},{},[],{"data":15938,"content":15939,"nodeType":84},{},[15940],{"data":15941,"marks":15942,"value":242,"nodeType":79},{},[],{"metadata":15944,"sys":15947,"fields":15952},{"tags":15945,"concepts":15946},[],[],{"space":15948,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15950,"publishedVersion":59,"revision":22,"locale":27},{"sys":15949},{"type":12,"linkType":13,"id":14},{"sys":15951},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":15953},{"url":258,"details":15954,"fileName":264,"contentType":265},{"size":260,"image":15955},{"width":262,"height":263},{"sys":15957,"fields":15960},{"id":15958,"createdAt":15959},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":15961,"slug":15962,"articleIntro":15961,"category":15963},"2961 - Titres de participation","compte-2961-titres-de-participation",[15964],{"metadata":15965,"sys":15968,"fields":15975},{"tags":15966,"concepts":15967},[],[],{"space":15969,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":15971,"publishedVersion":213,"revision":59,"contentType":15973,"locale":27},{"sys":15970},{"type":12,"linkType":13,"id":14},{"sys":15972},{"id":20,"type":12,"linkType":21},{"sys":15974},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":15976,"metaTitle":223,"metaDescription":224,"mainTitle":15977,"subtitle":243,"heroImage":15992,"ctaButton":266,"ctaLink":267},[222],{"data":15978,"content":15979,"nodeType":71},{},[15980,15986],{"data":15981,"content":15982,"nodeType":235},{},[15983],{"data":15984,"marks":15985,"value":234,"nodeType":79},{},[],{"data":15987,"content":15988,"nodeType":84},{},[15989],{"data":15990,"marks":15991,"value":242,"nodeType":79},{},[],{"metadata":15993,"sys":15996,"fields":16001},{"tags":15994,"concepts":15995},[],[],{"space":15997,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":15999,"publishedVersion":59,"revision":22,"locale":27},{"sys":15998},{"type":12,"linkType":13,"id":14},{"sys":16000},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16002},{"url":258,"details":16003,"fileName":264,"contentType":265},{"size":260,"image":16004},{"width":262,"height":263},{"sys":16006,"fields":16009},{"id":16007,"createdAt":16008},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":16010,"slug":16011,"articleIntro":-1,"category":16012},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[16013],{"metadata":16014,"sys":16017,"fields":16024},{"tags":16015,"concepts":16016},[],[],{"space":16018,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16020,"publishedVersion":213,"revision":59,"contentType":16022,"locale":27},{"sys":16019},{"type":12,"linkType":13,"id":14},{"sys":16021},{"id":20,"type":12,"linkType":21},{"sys":16023},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16025,"metaTitle":223,"metaDescription":224,"mainTitle":16026,"subtitle":243,"heroImage":16041,"ctaButton":266,"ctaLink":267},[222],{"data":16027,"content":16028,"nodeType":71},{},[16029,16035],{"data":16030,"content":16031,"nodeType":235},{},[16032],{"data":16033,"marks":16034,"value":234,"nodeType":79},{},[],{"data":16036,"content":16037,"nodeType":84},{},[16038],{"data":16039,"marks":16040,"value":242,"nodeType":79},{},[],{"metadata":16042,"sys":16045,"fields":16050},{"tags":16043,"concepts":16044},[],[],{"space":16046,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16048,"publishedVersion":59,"revision":22,"locale":27},{"sys":16047},{"type":12,"linkType":13,"id":14},{"sys":16049},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16051},{"url":258,"details":16052,"fileName":264,"contentType":265},{"size":260,"image":16053},{"width":262,"height":263},{"sys":16055,"fields":16058},{"id":16056,"createdAt":16057},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":16059,"slug":16060,"articleIntro":16059,"category":16061},"2768 - Intérêts courus","compte-2768-interets-courus",[16062],{"metadata":16063,"sys":16066,"fields":16073},{"tags":16064,"concepts":16065},[],[],{"space":16067,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16069,"publishedVersion":213,"revision":59,"contentType":16071,"locale":27},{"sys":16068},{"type":12,"linkType":13,"id":14},{"sys":16070},{"id":20,"type":12,"linkType":21},{"sys":16072},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16074,"metaTitle":223,"metaDescription":224,"mainTitle":16075,"subtitle":243,"heroImage":16090,"ctaButton":266,"ctaLink":267},[222],{"data":16076,"content":16077,"nodeType":71},{},[16078,16084],{"data":16079,"content":16080,"nodeType":235},{},[16081],{"data":16082,"marks":16083,"value":234,"nodeType":79},{},[],{"data":16085,"content":16086,"nodeType":84},{},[16087],{"data":16088,"marks":16089,"value":242,"nodeType":79},{},[],{"metadata":16091,"sys":16094,"fields":16099},{"tags":16092,"concepts":16093},[],[],{"space":16095,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16097,"publishedVersion":59,"revision":22,"locale":27},{"sys":16096},{"type":12,"linkType":13,"id":14},{"sys":16098},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16100},{"url":258,"details":16101,"fileName":264,"contentType":265},{"size":260,"image":16102},{"width":262,"height":263},{"sys":16104,"fields":16107},{"id":16105,"createdAt":16106},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":16108,"slug":16109,"articleIntro":16108,"category":16110},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[16111],{"metadata":16112,"sys":16115,"fields":16122},{"tags":16113,"concepts":16114},[],[],{"space":16116,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16118,"publishedVersion":213,"revision":59,"contentType":16120,"locale":27},{"sys":16117},{"type":12,"linkType":13,"id":14},{"sys":16119},{"id":20,"type":12,"linkType":21},{"sys":16121},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16123,"metaTitle":223,"metaDescription":224,"mainTitle":16124,"subtitle":243,"heroImage":16139,"ctaButton":266,"ctaLink":267},[222],{"data":16125,"content":16126,"nodeType":71},{},[16127,16133],{"data":16128,"content":16129,"nodeType":235},{},[16130],{"data":16131,"marks":16132,"value":234,"nodeType":79},{},[],{"data":16134,"content":16135,"nodeType":84},{},[16136],{"data":16137,"marks":16138,"value":242,"nodeType":79},{},[],{"metadata":16140,"sys":16143,"fields":16148},{"tags":16141,"concepts":16142},[],[],{"space":16144,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16146,"publishedVersion":59,"revision":22,"locale":27},{"sys":16145},{"type":12,"linkType":13,"id":14},{"sys":16147},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16149},{"url":258,"details":16150,"fileName":264,"contentType":265},{"size":260,"image":16151},{"width":262,"height":263},{"sys":16153,"fields":16156},{"id":16154,"createdAt":16155},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":16157,"slug":16158,"articleIntro":-1,"category":16159},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[16160],{"metadata":16161,"sys":16164,"fields":16171},{"tags":16162,"concepts":16163},[],[],{"space":16165,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16167,"publishedVersion":213,"revision":59,"contentType":16169,"locale":27},{"sys":16166},{"type":12,"linkType":13,"id":14},{"sys":16168},{"id":20,"type":12,"linkType":21},{"sys":16170},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16172,"metaTitle":223,"metaDescription":224,"mainTitle":16173,"subtitle":243,"heroImage":16188,"ctaButton":266,"ctaLink":267},[222],{"data":16174,"content":16175,"nodeType":71},{},[16176,16182],{"data":16177,"content":16178,"nodeType":235},{},[16179],{"data":16180,"marks":16181,"value":234,"nodeType":79},{},[],{"data":16183,"content":16184,"nodeType":84},{},[16185],{"data":16186,"marks":16187,"value":242,"nodeType":79},{},[],{"metadata":16189,"sys":16192,"fields":16197},{"tags":16190,"concepts":16191},[],[],{"space":16193,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16195,"publishedVersion":59,"revision":22,"locale":27},{"sys":16194},{"type":12,"linkType":13,"id":14},{"sys":16196},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16198},{"url":258,"details":16199,"fileName":264,"contentType":265},{"size":260,"image":16200},{"width":262,"height":263},{"sys":16202,"fields":16205},{"id":16203,"createdAt":16204},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":16206,"slug":16207,"articleIntro":16206,"category":16208},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[16209],{"metadata":16210,"sys":16213,"fields":16220},{"tags":16211,"concepts":16212},[],[],{"space":16214,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16216,"publishedVersion":213,"revision":59,"contentType":16218,"locale":27},{"sys":16215},{"type":12,"linkType":13,"id":14},{"sys":16217},{"id":20,"type":12,"linkType":21},{"sys":16219},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16221,"metaTitle":223,"metaDescription":224,"mainTitle":16222,"subtitle":243,"heroImage":16237,"ctaButton":266,"ctaLink":267},[222],{"data":16223,"content":16224,"nodeType":71},{},[16225,16231],{"data":16226,"content":16227,"nodeType":235},{},[16228],{"data":16229,"marks":16230,"value":234,"nodeType":79},{},[],{"data":16232,"content":16233,"nodeType":84},{},[16234],{"data":16235,"marks":16236,"value":242,"nodeType":79},{},[],{"metadata":16238,"sys":16241,"fields":16246},{"tags":16239,"concepts":16240},[],[],{"space":16242,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16244,"publishedVersion":59,"revision":22,"locale":27},{"sys":16243},{"type":12,"linkType":13,"id":14},{"sys":16245},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16247},{"url":258,"details":16248,"fileName":264,"contentType":265},{"size":260,"image":16249},{"width":262,"height":263},{"sys":16251,"fields":16254},{"id":16252,"createdAt":16253},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":16255,"slug":16256,"articleIntro":16257,"category":16258},"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",[16259],{"metadata":16260,"sys":16263,"fields":16270},{"tags":16261,"concepts":16262},[],[],{"space":16264,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16266,"publishedVersion":213,"revision":59,"contentType":16268,"locale":27},{"sys":16265},{"type":12,"linkType":13,"id":14},{"sys":16267},{"id":20,"type":12,"linkType":21},{"sys":16269},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16271,"metaTitle":223,"metaDescription":224,"mainTitle":16272,"subtitle":243,"heroImage":16287,"ctaButton":266,"ctaLink":267},[222],{"data":16273,"content":16274,"nodeType":71},{},[16275,16281],{"data":16276,"content":16277,"nodeType":235},{},[16278],{"data":16279,"marks":16280,"value":234,"nodeType":79},{},[],{"data":16282,"content":16283,"nodeType":84},{},[16284],{"data":16285,"marks":16286,"value":242,"nodeType":79},{},[],{"metadata":16288,"sys":16291,"fields":16296},{"tags":16289,"concepts":16290},[],[],{"space":16292,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16294,"publishedVersion":59,"revision":22,"locale":27},{"sys":16293},{"type":12,"linkType":13,"id":14},{"sys":16295},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16297},{"url":258,"details":16298,"fileName":264,"contentType":265},{"size":260,"image":16299},{"width":262,"height":263},{"sys":16301,"fields":16304},{"id":16302,"createdAt":16303},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":16305,"slug":16306,"articleIntro":-1,"category":16307},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[16308],{"metadata":16309,"sys":16312,"fields":16319},{"tags":16310,"concepts":16311},[],[],{"space":16313,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16315,"publishedVersion":213,"revision":59,"contentType":16317,"locale":27},{"sys":16314},{"type":12,"linkType":13,"id":14},{"sys":16316},{"id":20,"type":12,"linkType":21},{"sys":16318},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16320,"metaTitle":223,"metaDescription":224,"mainTitle":16321,"subtitle":243,"heroImage":16336,"ctaButton":266,"ctaLink":267},[222],{"data":16322,"content":16323,"nodeType":71},{},[16324,16330],{"data":16325,"content":16326,"nodeType":235},{},[16327],{"data":16328,"marks":16329,"value":234,"nodeType":79},{},[],{"data":16331,"content":16332,"nodeType":84},{},[16333],{"data":16334,"marks":16335,"value":242,"nodeType":79},{},[],{"metadata":16337,"sys":16340,"fields":16345},{"tags":16338,"concepts":16339},[],[],{"space":16341,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16343,"publishedVersion":59,"revision":22,"locale":27},{"sys":16342},{"type":12,"linkType":13,"id":14},{"sys":16344},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16346},{"url":258,"details":16347,"fileName":264,"contentType":265},{"size":260,"image":16348},{"width":262,"height":263},{"sys":16350,"fields":16353},{"id":16351,"createdAt":16352},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":16354,"slug":16355,"articleIntro":16354,"category":16356},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[16357],{"metadata":16358,"sys":16361,"fields":16368},{"tags":16359,"concepts":16360},[],[],{"space":16362,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16364,"publishedVersion":213,"revision":59,"contentType":16366,"locale":27},{"sys":16363},{"type":12,"linkType":13,"id":14},{"sys":16365},{"id":20,"type":12,"linkType":21},{"sys":16367},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16369,"metaTitle":223,"metaDescription":224,"mainTitle":16370,"subtitle":243,"heroImage":16385,"ctaButton":266,"ctaLink":267},[222],{"data":16371,"content":16372,"nodeType":71},{},[16373,16379],{"data":16374,"content":16375,"nodeType":235},{},[16376],{"data":16377,"marks":16378,"value":234,"nodeType":79},{},[],{"data":16380,"content":16381,"nodeType":84},{},[16382],{"data":16383,"marks":16384,"value":242,"nodeType":79},{},[],{"metadata":16386,"sys":16389,"fields":16394},{"tags":16387,"concepts":16388},[],[],{"space":16390,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16392,"publishedVersion":59,"revision":22,"locale":27},{"sys":16391},{"type":12,"linkType":13,"id":14},{"sys":16393},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16395},{"url":258,"details":16396,"fileName":264,"contentType":265},{"size":260,"image":16397},{"width":262,"height":263},{"sys":16399,"fields":16402},{"id":16400,"createdAt":16401},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":16403,"slug":16404,"articleIntro":16403,"category":16405},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[16406],{"metadata":16407,"sys":16410,"fields":16417},{"tags":16408,"concepts":16409},[],[],{"space":16411,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16413,"publishedVersion":213,"revision":59,"contentType":16415,"locale":27},{"sys":16412},{"type":12,"linkType":13,"id":14},{"sys":16414},{"id":20,"type":12,"linkType":21},{"sys":16416},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16418,"metaTitle":223,"metaDescription":224,"mainTitle":16419,"subtitle":243,"heroImage":16434,"ctaButton":266,"ctaLink":267},[222],{"data":16420,"content":16421,"nodeType":71},{},[16422,16428],{"data":16423,"content":16424,"nodeType":235},{},[16425],{"data":16426,"marks":16427,"value":234,"nodeType":79},{},[],{"data":16429,"content":16430,"nodeType":84},{},[16431],{"data":16432,"marks":16433,"value":242,"nodeType":79},{},[],{"metadata":16435,"sys":16438,"fields":16443},{"tags":16436,"concepts":16437},[],[],{"space":16439,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16441,"publishedVersion":59,"revision":22,"locale":27},{"sys":16440},{"type":12,"linkType":13,"id":14},{"sys":16442},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16444},{"url":258,"details":16445,"fileName":264,"contentType":265},{"size":260,"image":16446},{"width":262,"height":263},{"sys":16448,"fields":16451},{"id":16449,"createdAt":16450},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":16452,"slug":16453,"articleIntro":16452,"category":16454},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[16455],{"metadata":16456,"sys":16459,"fields":16466},{"tags":16457,"concepts":16458},[],[],{"space":16460,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16462,"publishedVersion":213,"revision":59,"contentType":16464,"locale":27},{"sys":16461},{"type":12,"linkType":13,"id":14},{"sys":16463},{"id":20,"type":12,"linkType":21},{"sys":16465},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16467,"metaTitle":223,"metaDescription":224,"mainTitle":16468,"subtitle":243,"heroImage":16483,"ctaButton":266,"ctaLink":267},[222],{"data":16469,"content":16470,"nodeType":71},{},[16471,16477],{"data":16472,"content":16473,"nodeType":235},{},[16474],{"data":16475,"marks":16476,"value":234,"nodeType":79},{},[],{"data":16478,"content":16479,"nodeType":84},{},[16480],{"data":16481,"marks":16482,"value":242,"nodeType":79},{},[],{"metadata":16484,"sys":16487,"fields":16492},{"tags":16485,"concepts":16486},[],[],{"space":16488,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16490,"publishedVersion":59,"revision":22,"locale":27},{"sys":16489},{"type":12,"linkType":13,"id":14},{"sys":16491},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16493},{"url":258,"details":16494,"fileName":264,"contentType":265},{"size":260,"image":16495},{"width":262,"height":263},{"sys":16497,"fields":16500},{"id":16498,"createdAt":16499},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":16501,"slug":16502,"articleIntro":16501,"category":16503},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[16504],{"metadata":16505,"sys":16508,"fields":16515},{"tags":16506,"concepts":16507},[],[],{"space":16509,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16511,"publishedVersion":213,"revision":59,"contentType":16513,"locale":27},{"sys":16510},{"type":12,"linkType":13,"id":14},{"sys":16512},{"id":20,"type":12,"linkType":21},{"sys":16514},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16516,"metaTitle":223,"metaDescription":224,"mainTitle":16517,"subtitle":243,"heroImage":16532,"ctaButton":266,"ctaLink":267},[222],{"data":16518,"content":16519,"nodeType":71},{},[16520,16526],{"data":16521,"content":16522,"nodeType":235},{},[16523],{"data":16524,"marks":16525,"value":234,"nodeType":79},{},[],{"data":16527,"content":16528,"nodeType":84},{},[16529],{"data":16530,"marks":16531,"value":242,"nodeType":79},{},[],{"metadata":16533,"sys":16536,"fields":16541},{"tags":16534,"concepts":16535},[],[],{"space":16537,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16539,"publishedVersion":59,"revision":22,"locale":27},{"sys":16538},{"type":12,"linkType":13,"id":14},{"sys":16540},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16542},{"url":258,"details":16543,"fileName":264,"contentType":265},{"size":260,"image":16544},{"width":262,"height":263},{"sys":16546,"fields":16549},{"id":16547,"createdAt":16548},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":16550,"slug":16551,"articleIntro":16550,"category":16552},"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",[16553],{"metadata":16554,"sys":16557,"fields":16564},{"tags":16555,"concepts":16556},[],[],{"space":16558,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16560,"publishedVersion":213,"revision":59,"contentType":16562,"locale":27},{"sys":16559},{"type":12,"linkType":13,"id":14},{"sys":16561},{"id":20,"type":12,"linkType":21},{"sys":16563},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16565,"metaTitle":223,"metaDescription":224,"mainTitle":16566,"subtitle":243,"heroImage":16581,"ctaButton":266,"ctaLink":267},[222],{"data":16567,"content":16568,"nodeType":71},{},[16569,16575],{"data":16570,"content":16571,"nodeType":235},{},[16572],{"data":16573,"marks":16574,"value":234,"nodeType":79},{},[],{"data":16576,"content":16577,"nodeType":84},{},[16578],{"data":16579,"marks":16580,"value":242,"nodeType":79},{},[],{"metadata":16582,"sys":16585,"fields":16590},{"tags":16583,"concepts":16584},[],[],{"space":16586,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16588,"publishedVersion":59,"revision":22,"locale":27},{"sys":16587},{"type":12,"linkType":13,"id":14},{"sys":16589},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16591},{"url":258,"details":16592,"fileName":264,"contentType":265},{"size":260,"image":16593},{"width":262,"height":263},{"sys":16595,"fields":16598},{"id":16596,"createdAt":16597},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":16599,"slug":16600,"articleIntro":16599,"category":16601},"206 - Droit au bail","compte-206-droit-au-bail",[16602],{"metadata":16603,"sys":16606,"fields":16613},{"tags":16604,"concepts":16605},[],[],{"space":16607,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16609,"publishedVersion":213,"revision":59,"contentType":16611,"locale":27},{"sys":16608},{"type":12,"linkType":13,"id":14},{"sys":16610},{"id":20,"type":12,"linkType":21},{"sys":16612},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16614,"metaTitle":223,"metaDescription":224,"mainTitle":16615,"subtitle":243,"heroImage":16630,"ctaButton":266,"ctaLink":267},[222],{"data":16616,"content":16617,"nodeType":71},{},[16618,16624],{"data":16619,"content":16620,"nodeType":235},{},[16621],{"data":16622,"marks":16623,"value":234,"nodeType":79},{},[],{"data":16625,"content":16626,"nodeType":84},{},[16627],{"data":16628,"marks":16629,"value":242,"nodeType":79},{},[],{"metadata":16631,"sys":16634,"fields":16639},{"tags":16632,"concepts":16633},[],[],{"space":16635,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16637,"publishedVersion":59,"revision":22,"locale":27},{"sys":16636},{"type":12,"linkType":13,"id":14},{"sys":16638},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16640},{"url":258,"details":16641,"fileName":264,"contentType":265},{"size":260,"image":16642},{"width":262,"height":263},{"sys":16644,"fields":16647},{"id":16645,"createdAt":16646},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":16648,"slug":16649,"articleIntro":16648,"category":16650},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[16651],{"metadata":16652,"sys":16655,"fields":16662},{"tags":16653,"concepts":16654},[],[],{"space":16656,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16658,"publishedVersion":213,"revision":59,"contentType":16660,"locale":27},{"sys":16657},{"type":12,"linkType":13,"id":14},{"sys":16659},{"id":20,"type":12,"linkType":21},{"sys":16661},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16663,"metaTitle":223,"metaDescription":224,"mainTitle":16664,"subtitle":243,"heroImage":16679,"ctaButton":266,"ctaLink":267},[222],{"data":16665,"content":16666,"nodeType":71},{},[16667,16673],{"data":16668,"content":16669,"nodeType":235},{},[16670],{"data":16671,"marks":16672,"value":234,"nodeType":79},{},[],{"data":16674,"content":16675,"nodeType":84},{},[16676],{"data":16677,"marks":16678,"value":242,"nodeType":79},{},[],{"metadata":16680,"sys":16683,"fields":16688},{"tags":16681,"concepts":16682},[],[],{"space":16684,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16686,"publishedVersion":59,"revision":22,"locale":27},{"sys":16685},{"type":12,"linkType":13,"id":14},{"sys":16687},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16689},{"url":258,"details":16690,"fileName":264,"contentType":265},{"size":260,"image":16691},{"width":262,"height":263},{"sys":16693,"fields":16696},{"id":16694,"createdAt":16695},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":16697,"slug":16698,"articleIntro":-1,"category":16699},"Compte 705 - Études","compte-705-etudes",[16700],{"metadata":16701,"sys":16704,"fields":16711},{"tags":16702,"concepts":16703},[],[],{"space":16705,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16707,"publishedVersion":213,"revision":59,"contentType":16709,"locale":27},{"sys":16706},{"type":12,"linkType":13,"id":14},{"sys":16708},{"id":20,"type":12,"linkType":21},{"sys":16710},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16712,"metaTitle":223,"metaDescription":224,"mainTitle":16713,"subtitle":243,"heroImage":16728,"ctaButton":266,"ctaLink":267},[222],{"data":16714,"content":16715,"nodeType":71},{},[16716,16722],{"data":16717,"content":16718,"nodeType":235},{},[16719],{"data":16720,"marks":16721,"value":234,"nodeType":79},{},[],{"data":16723,"content":16724,"nodeType":84},{},[16725],{"data":16726,"marks":16727,"value":242,"nodeType":79},{},[],{"metadata":16729,"sys":16732,"fields":16737},{"tags":16730,"concepts":16731},[],[],{"space":16733,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16735,"publishedVersion":59,"revision":22,"locale":27},{"sys":16734},{"type":12,"linkType":13,"id":14},{"sys":16736},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16738},{"url":258,"details":16739,"fileName":264,"contentType":265},{"size":260,"image":16740},{"width":262,"height":263},{"sys":16742,"fields":16745},{"id":16743,"createdAt":16744},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":16746,"slug":16747,"articleIntro":16748,"category":16749},"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.",[16750],{"metadata":16751,"sys":16754,"fields":16761},{"tags":16752,"concepts":16753},[],[],{"space":16755,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16757,"publishedVersion":213,"revision":59,"contentType":16759,"locale":27},{"sys":16756},{"type":12,"linkType":13,"id":14},{"sys":16758},{"id":20,"type":12,"linkType":21},{"sys":16760},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16762,"metaTitle":223,"metaDescription":224,"mainTitle":16763,"subtitle":243,"heroImage":16778,"ctaButton":266,"ctaLink":267},[222],{"data":16764,"content":16765,"nodeType":71},{},[16766,16772],{"data":16767,"content":16768,"nodeType":235},{},[16769],{"data":16770,"marks":16771,"value":234,"nodeType":79},{},[],{"data":16773,"content":16774,"nodeType":84},{},[16775],{"data":16776,"marks":16777,"value":242,"nodeType":79},{},[],{"metadata":16779,"sys":16782,"fields":16787},{"tags":16780,"concepts":16781},[],[],{"space":16783,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16785,"publishedVersion":59,"revision":22,"locale":27},{"sys":16784},{"type":12,"linkType":13,"id":14},{"sys":16786},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16788},{"url":258,"details":16789,"fileName":264,"contentType":265},{"size":260,"image":16790},{"width":262,"height":263},{"sys":16792,"fields":16795},{"id":16793,"createdAt":16794},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":16796,"slug":16797,"articleIntro":16796,"category":16798},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[16799],{"metadata":16800,"sys":16803,"fields":16810},{"tags":16801,"concepts":16802},[],[],{"space":16804,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16806,"publishedVersion":213,"revision":59,"contentType":16808,"locale":27},{"sys":16805},{"type":12,"linkType":13,"id":14},{"sys":16807},{"id":20,"type":12,"linkType":21},{"sys":16809},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16811,"metaTitle":223,"metaDescription":224,"mainTitle":16812,"subtitle":243,"heroImage":16827,"ctaButton":266,"ctaLink":267},[222],{"data":16813,"content":16814,"nodeType":71},{},[16815,16821],{"data":16816,"content":16817,"nodeType":235},{},[16818],{"data":16819,"marks":16820,"value":234,"nodeType":79},{},[],{"data":16822,"content":16823,"nodeType":84},{},[16824],{"data":16825,"marks":16826,"value":242,"nodeType":79},{},[],{"metadata":16828,"sys":16831,"fields":16836},{"tags":16829,"concepts":16830},[],[],{"space":16832,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16834,"publishedVersion":59,"revision":22,"locale":27},{"sys":16833},{"type":12,"linkType":13,"id":14},{"sys":16835},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16837},{"url":258,"details":16838,"fileName":264,"contentType":265},{"size":260,"image":16839},{"width":262,"height":263},{"sys":16841,"fields":16844},{"id":16842,"createdAt":16843},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":16845,"slug":16846,"articleIntro":-1,"category":16847},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[16848],{"metadata":16849,"sys":16852,"fields":16859},{"tags":16850,"concepts":16851},[],[],{"space":16853,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16855,"publishedVersion":213,"revision":59,"contentType":16857,"locale":27},{"sys":16854},{"type":12,"linkType":13,"id":14},{"sys":16856},{"id":20,"type":12,"linkType":21},{"sys":16858},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16860,"metaTitle":223,"metaDescription":224,"mainTitle":16861,"subtitle":243,"heroImage":16876,"ctaButton":266,"ctaLink":267},[222],{"data":16862,"content":16863,"nodeType":71},{},[16864,16870],{"data":16865,"content":16866,"nodeType":235},{},[16867],{"data":16868,"marks":16869,"value":234,"nodeType":79},{},[],{"data":16871,"content":16872,"nodeType":84},{},[16873],{"data":16874,"marks":16875,"value":242,"nodeType":79},{},[],{"metadata":16877,"sys":16880,"fields":16885},{"tags":16878,"concepts":16879},[],[],{"space":16881,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16883,"publishedVersion":59,"revision":22,"locale":27},{"sys":16882},{"type":12,"linkType":13,"id":14},{"sys":16884},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16886},{"url":258,"details":16887,"fileName":264,"contentType":265},{"size":260,"image":16888},{"width":262,"height":263},{"sys":16890,"fields":16893},{"id":16891,"createdAt":16892},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":16894,"slug":16895,"articleIntro":16894,"category":16896},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[16897],{"metadata":16898,"sys":16901,"fields":16908},{"tags":16899,"concepts":16900},[],[],{"space":16902,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16904,"publishedVersion":213,"revision":59,"contentType":16906,"locale":27},{"sys":16903},{"type":12,"linkType":13,"id":14},{"sys":16905},{"id":20,"type":12,"linkType":21},{"sys":16907},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16909,"metaTitle":223,"metaDescription":224,"mainTitle":16910,"subtitle":243,"heroImage":16925,"ctaButton":266,"ctaLink":267},[222],{"data":16911,"content":16912,"nodeType":71},{},[16913,16919],{"data":16914,"content":16915,"nodeType":235},{},[16916],{"data":16917,"marks":16918,"value":234,"nodeType":79},{},[],{"data":16920,"content":16921,"nodeType":84},{},[16922],{"data":16923,"marks":16924,"value":242,"nodeType":79},{},[],{"metadata":16926,"sys":16929,"fields":16934},{"tags":16927,"concepts":16928},[],[],{"space":16930,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16932,"publishedVersion":59,"revision":22,"locale":27},{"sys":16931},{"type":12,"linkType":13,"id":14},{"sys":16933},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16935},{"url":258,"details":16936,"fileName":264,"contentType":265},{"size":260,"image":16937},{"width":262,"height":263},{"sys":16939,"fields":16942},{"id":16940,"createdAt":16941},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":16943,"slug":16944,"articleIntro":-1,"category":16945},"Compte 628 - Divers","compte-628-divers",[16946],{"metadata":16947,"sys":16950,"fields":16957},{"tags":16948,"concepts":16949},[],[],{"space":16951,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":16953,"publishedVersion":213,"revision":59,"contentType":16955,"locale":27},{"sys":16952},{"type":12,"linkType":13,"id":14},{"sys":16954},{"id":20,"type":12,"linkType":21},{"sys":16956},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":16958,"metaTitle":223,"metaDescription":224,"mainTitle":16959,"subtitle":243,"heroImage":16974,"ctaButton":266,"ctaLink":267},[222],{"data":16960,"content":16961,"nodeType":71},{},[16962,16968],{"data":16963,"content":16964,"nodeType":235},{},[16965],{"data":16966,"marks":16967,"value":234,"nodeType":79},{},[],{"data":16969,"content":16970,"nodeType":84},{},[16971],{"data":16972,"marks":16973,"value":242,"nodeType":79},{},[],{"metadata":16975,"sys":16978,"fields":16983},{"tags":16976,"concepts":16977},[],[],{"space":16979,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":16981,"publishedVersion":59,"revision":22,"locale":27},{"sys":16980},{"type":12,"linkType":13,"id":14},{"sys":16982},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":16984},{"url":258,"details":16985,"fileName":264,"contentType":265},{"size":260,"image":16986},{"width":262,"height":263},{"sys":16988,"fields":16991},{"id":16989,"createdAt":16990},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":16992,"slug":16993,"articleIntro":16992,"category":16994},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[16995],{"metadata":16996,"sys":16999,"fields":17006},{"tags":16997,"concepts":16998},[],[],{"space":17000,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17002,"publishedVersion":213,"revision":59,"contentType":17004,"locale":27},{"sys":17001},{"type":12,"linkType":13,"id":14},{"sys":17003},{"id":20,"type":12,"linkType":21},{"sys":17005},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17007,"metaTitle":223,"metaDescription":224,"mainTitle":17008,"subtitle":243,"heroImage":17023,"ctaButton":266,"ctaLink":267},[222],{"data":17009,"content":17010,"nodeType":71},{},[17011,17017],{"data":17012,"content":17013,"nodeType":235},{},[17014],{"data":17015,"marks":17016,"value":234,"nodeType":79},{},[],{"data":17018,"content":17019,"nodeType":84},{},[17020],{"data":17021,"marks":17022,"value":242,"nodeType":79},{},[],{"metadata":17024,"sys":17027,"fields":17032},{"tags":17025,"concepts":17026},[],[],{"space":17028,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17030,"publishedVersion":59,"revision":22,"locale":27},{"sys":17029},{"type":12,"linkType":13,"id":14},{"sys":17031},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17033},{"url":258,"details":17034,"fileName":264,"contentType":265},{"size":260,"image":17035},{"width":262,"height":263},{"sys":17037,"fields":17040},{"id":17038,"createdAt":17039},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":17041,"slug":17042,"articleIntro":17041,"category":17043},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[17044],{"metadata":17045,"sys":17048,"fields":17055},{"tags":17046,"concepts":17047},[],[],{"space":17049,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17051,"publishedVersion":213,"revision":59,"contentType":17053,"locale":27},{"sys":17050},{"type":12,"linkType":13,"id":14},{"sys":17052},{"id":20,"type":12,"linkType":21},{"sys":17054},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17056,"metaTitle":223,"metaDescription":224,"mainTitle":17057,"subtitle":243,"heroImage":17072,"ctaButton":266,"ctaLink":267},[222],{"data":17058,"content":17059,"nodeType":71},{},[17060,17066],{"data":17061,"content":17062,"nodeType":235},{},[17063],{"data":17064,"marks":17065,"value":234,"nodeType":79},{},[],{"data":17067,"content":17068,"nodeType":84},{},[17069],{"data":17070,"marks":17071,"value":242,"nodeType":79},{},[],{"metadata":17073,"sys":17076,"fields":17081},{"tags":17074,"concepts":17075},[],[],{"space":17077,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17079,"publishedVersion":59,"revision":22,"locale":27},{"sys":17078},{"type":12,"linkType":13,"id":14},{"sys":17080},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17082},{"url":258,"details":17083,"fileName":264,"contentType":265},{"size":260,"image":17084},{"width":262,"height":263},{"sys":17086,"fields":17089},{"id":17087,"createdAt":17088},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":17090,"slug":17091,"articleIntro":17090,"category":17092},"Compte 6256 - Missions","compte-6256-missions",[17093],{"metadata":17094,"sys":17097,"fields":17104},{"tags":17095,"concepts":17096},[],[],{"space":17098,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17100,"publishedVersion":213,"revision":59,"contentType":17102,"locale":27},{"sys":17099},{"type":12,"linkType":13,"id":14},{"sys":17101},{"id":20,"type":12,"linkType":21},{"sys":17103},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17105,"metaTitle":223,"metaDescription":224,"mainTitle":17106,"subtitle":243,"heroImage":17121,"ctaButton":266,"ctaLink":267},[222],{"data":17107,"content":17108,"nodeType":71},{},[17109,17115],{"data":17110,"content":17111,"nodeType":235},{},[17112],{"data":17113,"marks":17114,"value":234,"nodeType":79},{},[],{"data":17116,"content":17117,"nodeType":84},{},[17118],{"data":17119,"marks":17120,"value":242,"nodeType":79},{},[],{"metadata":17122,"sys":17125,"fields":17130},{"tags":17123,"concepts":17124},[],[],{"space":17126,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17128,"publishedVersion":59,"revision":22,"locale":27},{"sys":17127},{"type":12,"linkType":13,"id":14},{"sys":17129},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17131},{"url":258,"details":17132,"fileName":264,"contentType":265},{"size":260,"image":17133},{"width":262,"height":263},{"sys":17135,"fields":17138},{"id":17136,"createdAt":17137},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17139,"slug":17140,"articleIntro":17139,"category":17141},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17142],{"metadata":17143,"sys":17146,"fields":17153},{"tags":17144,"concepts":17145},[],[],{"space":17147,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17149,"publishedVersion":213,"revision":59,"contentType":17151,"locale":27},{"sys":17148},{"type":12,"linkType":13,"id":14},{"sys":17150},{"id":20,"type":12,"linkType":21},{"sys":17152},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17154,"metaTitle":223,"metaDescription":224,"mainTitle":17155,"subtitle":243,"heroImage":17170,"ctaButton":266,"ctaLink":267},[222],{"data":17156,"content":17157,"nodeType":71},{},[17158,17164],{"data":17159,"content":17160,"nodeType":235},{},[17161],{"data":17162,"marks":17163,"value":234,"nodeType":79},{},[],{"data":17165,"content":17166,"nodeType":84},{},[17167],{"data":17168,"marks":17169,"value":242,"nodeType":79},{},[],{"metadata":17171,"sys":17174,"fields":17179},{"tags":17172,"concepts":17173},[],[],{"space":17175,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17177,"publishedVersion":59,"revision":22,"locale":27},{"sys":17176},{"type":12,"linkType":13,"id":14},{"sys":17178},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17180},{"url":258,"details":17181,"fileName":264,"contentType":265},{"size":260,"image":17182},{"width":262,"height":263},{"sys":17184,"fields":17187},{"id":17185,"createdAt":17186},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":17188,"slug":17189,"articleIntro":17188,"category":17190},"613 - Locations","compte-613-locations",[17191],{"metadata":17192,"sys":17195,"fields":17202},{"tags":17193,"concepts":17194},[],[],{"space":17196,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17198,"publishedVersion":213,"revision":59,"contentType":17200,"locale":27},{"sys":17197},{"type":12,"linkType":13,"id":14},{"sys":17199},{"id":20,"type":12,"linkType":21},{"sys":17201},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17203,"metaTitle":223,"metaDescription":224,"mainTitle":17204,"subtitle":243,"heroImage":17219,"ctaButton":266,"ctaLink":267},[222],{"data":17205,"content":17206,"nodeType":71},{},[17207,17213],{"data":17208,"content":17209,"nodeType":235},{},[17210],{"data":17211,"marks":17212,"value":234,"nodeType":79},{},[],{"data":17214,"content":17215,"nodeType":84},{},[17216],{"data":17217,"marks":17218,"value":242,"nodeType":79},{},[],{"metadata":17220,"sys":17223,"fields":17228},{"tags":17221,"concepts":17222},[],[],{"space":17224,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17226,"publishedVersion":59,"revision":22,"locale":27},{"sys":17225},{"type":12,"linkType":13,"id":14},{"sys":17227},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17229},{"url":258,"details":17230,"fileName":264,"contentType":265},{"size":260,"image":17231},{"width":262,"height":263},{"sys":17233,"fields":17236},{"id":17234,"createdAt":17235},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":17237,"slug":17238,"articleIntro":-1,"category":17239},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[17240],{"metadata":17241,"sys":17244,"fields":17251},{"tags":17242,"concepts":17243},[],[],{"space":17245,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17247,"publishedVersion":213,"revision":59,"contentType":17249,"locale":27},{"sys":17246},{"type":12,"linkType":13,"id":14},{"sys":17248},{"id":20,"type":12,"linkType":21},{"sys":17250},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17252,"metaTitle":223,"metaDescription":224,"mainTitle":17253,"subtitle":243,"heroImage":17268,"ctaButton":266,"ctaLink":267},[222],{"data":17254,"content":17255,"nodeType":71},{},[17256,17262],{"data":17257,"content":17258,"nodeType":235},{},[17259],{"data":17260,"marks":17261,"value":234,"nodeType":79},{},[],{"data":17263,"content":17264,"nodeType":84},{},[17265],{"data":17266,"marks":17267,"value":242,"nodeType":79},{},[],{"metadata":17269,"sys":17272,"fields":17277},{"tags":17270,"concepts":17271},[],[],{"space":17273,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17275,"publishedVersion":59,"revision":22,"locale":27},{"sys":17274},{"type":12,"linkType":13,"id":14},{"sys":17276},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17278},{"url":258,"details":17279,"fileName":264,"contentType":265},{"size":260,"image":17280},{"width":262,"height":263},{"sys":17282,"fields":17285},{"id":17283,"createdAt":17284},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":17286,"slug":17287,"articleIntro":17286,"category":17288},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[17289],{"metadata":17290,"sys":17293,"fields":17300},{"tags":17291,"concepts":17292},[],[],{"space":17294,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17296,"publishedVersion":213,"revision":59,"contentType":17298,"locale":27},{"sys":17295},{"type":12,"linkType":13,"id":14},{"sys":17297},{"id":20,"type":12,"linkType":21},{"sys":17299},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17301,"metaTitle":223,"metaDescription":224,"mainTitle":17302,"subtitle":243,"heroImage":17317,"ctaButton":266,"ctaLink":267},[222],{"data":17303,"content":17304,"nodeType":71},{},[17305,17311],{"data":17306,"content":17307,"nodeType":235},{},[17308],{"data":17309,"marks":17310,"value":234,"nodeType":79},{},[],{"data":17312,"content":17313,"nodeType":84},{},[17314],{"data":17315,"marks":17316,"value":242,"nodeType":79},{},[],{"metadata":17318,"sys":17321,"fields":17326},{"tags":17319,"concepts":17320},[],[],{"space":17322,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17324,"publishedVersion":59,"revision":22,"locale":27},{"sys":17323},{"type":12,"linkType":13,"id":14},{"sys":17325},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17327},{"url":258,"details":17328,"fileName":264,"contentType":265},{"size":260,"image":17329},{"width":262,"height":263},{"sys":17331,"fields":17334},{"id":17332,"createdAt":17333},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":17335,"slug":17336,"articleIntro":-1,"category":17337},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[17338],{"metadata":17339,"sys":17342,"fields":17349},{"tags":17340,"concepts":17341},[],[],{"space":17343,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17345,"publishedVersion":213,"revision":59,"contentType":17347,"locale":27},{"sys":17344},{"type":12,"linkType":13,"id":14},{"sys":17346},{"id":20,"type":12,"linkType":21},{"sys":17348},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17350,"metaTitle":223,"metaDescription":224,"mainTitle":17351,"subtitle":243,"heroImage":17366,"ctaButton":266,"ctaLink":267},[222],{"data":17352,"content":17353,"nodeType":71},{},[17354,17360],{"data":17355,"content":17356,"nodeType":235},{},[17357],{"data":17358,"marks":17359,"value":234,"nodeType":79},{},[],{"data":17361,"content":17362,"nodeType":84},{},[17363],{"data":17364,"marks":17365,"value":242,"nodeType":79},{},[],{"metadata":17367,"sys":17370,"fields":17375},{"tags":17368,"concepts":17369},[],[],{"space":17371,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17373,"publishedVersion":59,"revision":22,"locale":27},{"sys":17372},{"type":12,"linkType":13,"id":14},{"sys":17374},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17376},{"url":258,"details":17377,"fileName":264,"contentType":265},{"size":260,"image":17378},{"width":262,"height":263},{"sys":17380,"fields":17383},{"id":17381,"createdAt":17382},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":17384,"slug":17385,"articleIntro":17384,"category":17386},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[17387],{"metadata":17388,"sys":17391,"fields":17398},{"tags":17389,"concepts":17390},[],[],{"space":17392,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17394,"publishedVersion":213,"revision":59,"contentType":17396,"locale":27},{"sys":17393},{"type":12,"linkType":13,"id":14},{"sys":17395},{"id":20,"type":12,"linkType":21},{"sys":17397},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17399,"metaTitle":223,"metaDescription":224,"mainTitle":17400,"subtitle":243,"heroImage":17415,"ctaButton":266,"ctaLink":267},[222],{"data":17401,"content":17402,"nodeType":71},{},[17403,17409],{"data":17404,"content":17405,"nodeType":235},{},[17406],{"data":17407,"marks":17408,"value":234,"nodeType":79},{},[],{"data":17410,"content":17411,"nodeType":84},{},[17412],{"data":17413,"marks":17414,"value":242,"nodeType":79},{},[],{"metadata":17416,"sys":17419,"fields":17424},{"tags":17417,"concepts":17418},[],[],{"space":17420,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17422,"publishedVersion":59,"revision":22,"locale":27},{"sys":17421},{"type":12,"linkType":13,"id":14},{"sys":17423},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17425},{"url":258,"details":17426,"fileName":264,"contentType":265},{"size":260,"image":17427},{"width":262,"height":263},{"sys":17429,"fields":17432},{"id":17430,"createdAt":17431},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":17433,"slug":17434,"articleIntro":17433,"category":17435},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[17436],{"metadata":17437,"sys":17440,"fields":17447},{"tags":17438,"concepts":17439},[],[],{"space":17441,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17443,"publishedVersion":213,"revision":59,"contentType":17445,"locale":27},{"sys":17442},{"type":12,"linkType":13,"id":14},{"sys":17444},{"id":20,"type":12,"linkType":21},{"sys":17446},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17448,"metaTitle":223,"metaDescription":224,"mainTitle":17449,"subtitle":243,"heroImage":17464,"ctaButton":266,"ctaLink":267},[222],{"data":17450,"content":17451,"nodeType":71},{},[17452,17458],{"data":17453,"content":17454,"nodeType":235},{},[17455],{"data":17456,"marks":17457,"value":234,"nodeType":79},{},[],{"data":17459,"content":17460,"nodeType":84},{},[17461],{"data":17462,"marks":17463,"value":242,"nodeType":79},{},[],{"metadata":17465,"sys":17468,"fields":17473},{"tags":17466,"concepts":17467},[],[],{"space":17469,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17471,"publishedVersion":59,"revision":22,"locale":27},{"sys":17470},{"type":12,"linkType":13,"id":14},{"sys":17472},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17474},{"url":258,"details":17475,"fileName":264,"contentType":265},{"size":260,"image":17476},{"width":262,"height":263},{"sys":17478,"fields":17481},{"id":17479,"createdAt":17480},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":17482,"slug":17483,"articleIntro":17482,"category":17484},"72 - Production immobilisée","compte-72-production-immobilisee",[17485],{"metadata":17486,"sys":17489,"fields":17496},{"tags":17487,"concepts":17488},[],[],{"space":17490,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17492,"publishedVersion":213,"revision":59,"contentType":17494,"locale":27},{"sys":17491},{"type":12,"linkType":13,"id":14},{"sys":17493},{"id":20,"type":12,"linkType":21},{"sys":17495},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17497,"metaTitle":223,"metaDescription":224,"mainTitle":17498,"subtitle":243,"heroImage":17513,"ctaButton":266,"ctaLink":267},[222],{"data":17499,"content":17500,"nodeType":71},{},[17501,17507],{"data":17502,"content":17503,"nodeType":235},{},[17504],{"data":17505,"marks":17506,"value":234,"nodeType":79},{},[],{"data":17508,"content":17509,"nodeType":84},{},[17510],{"data":17511,"marks":17512,"value":242,"nodeType":79},{},[],{"metadata":17514,"sys":17517,"fields":17522},{"tags":17515,"concepts":17516},[],[],{"space":17518,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17520,"publishedVersion":59,"revision":22,"locale":27},{"sys":17519},{"type":12,"linkType":13,"id":14},{"sys":17521},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17523},{"url":258,"details":17524,"fileName":264,"contentType":265},{"size":260,"image":17525},{"width":262,"height":263},{"sys":17527,"fields":17530},{"id":17528,"createdAt":17529},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":17531,"slug":17532,"articleIntro":17531,"category":17533},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[17534],{"metadata":17535,"sys":17538,"fields":17545},{"tags":17536,"concepts":17537},[],[],{"space":17539,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17541,"publishedVersion":213,"revision":59,"contentType":17543,"locale":27},{"sys":17540},{"type":12,"linkType":13,"id":14},{"sys":17542},{"id":20,"type":12,"linkType":21},{"sys":17544},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17546,"metaTitle":223,"metaDescription":224,"mainTitle":17547,"subtitle":243,"heroImage":17562,"ctaButton":266,"ctaLink":267},[222],{"data":17548,"content":17549,"nodeType":71},{},[17550,17556],{"data":17551,"content":17552,"nodeType":235},{},[17553],{"data":17554,"marks":17555,"value":234,"nodeType":79},{},[],{"data":17557,"content":17558,"nodeType":84},{},[17559],{"data":17560,"marks":17561,"value":242,"nodeType":79},{},[],{"metadata":17563,"sys":17566,"fields":17571},{"tags":17564,"concepts":17565},[],[],{"space":17567,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17569,"publishedVersion":59,"revision":22,"locale":27},{"sys":17568},{"type":12,"linkType":13,"id":14},{"sys":17570},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17572},{"url":258,"details":17573,"fileName":264,"contentType":265},{"size":260,"image":17574},{"width":262,"height":263},{"sys":17576,"fields":17579},{"id":17577,"createdAt":17578},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":17580,"slug":17581,"articleIntro":17580,"category":17582},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[17583],{"metadata":17584,"sys":17587,"fields":17594},{"tags":17585,"concepts":17586},[],[],{"space":17588,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17590,"publishedVersion":213,"revision":59,"contentType":17592,"locale":27},{"sys":17589},{"type":12,"linkType":13,"id":14},{"sys":17591},{"id":20,"type":12,"linkType":21},{"sys":17593},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17595,"metaTitle":223,"metaDescription":224,"mainTitle":17596,"subtitle":243,"heroImage":17611,"ctaButton":266,"ctaLink":267},[222],{"data":17597,"content":17598,"nodeType":71},{},[17599,17605],{"data":17600,"content":17601,"nodeType":235},{},[17602],{"data":17603,"marks":17604,"value":234,"nodeType":79},{},[],{"data":17606,"content":17607,"nodeType":84},{},[17608],{"data":17609,"marks":17610,"value":242,"nodeType":79},{},[],{"metadata":17612,"sys":17615,"fields":17620},{"tags":17613,"concepts":17614},[],[],{"space":17616,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17618,"publishedVersion":59,"revision":22,"locale":27},{"sys":17617},{"type":12,"linkType":13,"id":14},{"sys":17619},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17621},{"url":258,"details":17622,"fileName":264,"contentType":265},{"size":260,"image":17623},{"width":262,"height":263},{"sys":17625,"fields":17628},{"id":17626,"createdAt":17627},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":17629,"slug":17630,"articleIntro":17629,"category":17631},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[17632],{"metadata":17633,"sys":17636,"fields":17643},{"tags":17634,"concepts":17635},[],[],{"space":17637,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17639,"publishedVersion":213,"revision":59,"contentType":17641,"locale":27},{"sys":17638},{"type":12,"linkType":13,"id":14},{"sys":17640},{"id":20,"type":12,"linkType":21},{"sys":17642},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17644,"metaTitle":223,"metaDescription":224,"mainTitle":17645,"subtitle":243,"heroImage":17660,"ctaButton":266,"ctaLink":267},[222],{"data":17646,"content":17647,"nodeType":71},{},[17648,17654],{"data":17649,"content":17650,"nodeType":235},{},[17651],{"data":17652,"marks":17653,"value":234,"nodeType":79},{},[],{"data":17655,"content":17656,"nodeType":84},{},[17657],{"data":17658,"marks":17659,"value":242,"nodeType":79},{},[],{"metadata":17661,"sys":17664,"fields":17669},{"tags":17662,"concepts":17663},[],[],{"space":17665,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17667,"publishedVersion":59,"revision":22,"locale":27},{"sys":17666},{"type":12,"linkType":13,"id":14},{"sys":17668},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17670},{"url":258,"details":17671,"fileName":264,"contentType":265},{"size":260,"image":17672},{"width":262,"height":263},{"sys":17674,"fields":17677},{"id":17675,"createdAt":17676},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":17678,"slug":17679,"articleIntro":17678,"category":17680},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[17681],{"metadata":17682,"sys":17685,"fields":17692},{"tags":17683,"concepts":17684},[],[],{"space":17686,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17688,"publishedVersion":213,"revision":59,"contentType":17690,"locale":27},{"sys":17687},{"type":12,"linkType":13,"id":14},{"sys":17689},{"id":20,"type":12,"linkType":21},{"sys":17691},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17693,"metaTitle":223,"metaDescription":224,"mainTitle":17694,"subtitle":243,"heroImage":17709,"ctaButton":266,"ctaLink":267},[222],{"data":17695,"content":17696,"nodeType":71},{},[17697,17703],{"data":17698,"content":17699,"nodeType":235},{},[17700],{"data":17701,"marks":17702,"value":234,"nodeType":79},{},[],{"data":17704,"content":17705,"nodeType":84},{},[17706],{"data":17707,"marks":17708,"value":242,"nodeType":79},{},[],{"metadata":17710,"sys":17713,"fields":17718},{"tags":17711,"concepts":17712},[],[],{"space":17714,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17716,"publishedVersion":59,"revision":22,"locale":27},{"sys":17715},{"type":12,"linkType":13,"id":14},{"sys":17717},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17719},{"url":258,"details":17720,"fileName":264,"contentType":265},{"size":260,"image":17721},{"width":262,"height":263},{"sys":17723,"fields":17726},{"id":17724,"createdAt":17725},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":17727,"slug":17728,"articleIntro":17727,"category":17729},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[17730],{"metadata":17731,"sys":17734,"fields":17741},{"tags":17732,"concepts":17733},[],[],{"space":17735,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17737,"publishedVersion":213,"revision":59,"contentType":17739,"locale":27},{"sys":17736},{"type":12,"linkType":13,"id":14},{"sys":17738},{"id":20,"type":12,"linkType":21},{"sys":17740},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17742,"metaTitle":223,"metaDescription":224,"mainTitle":17743,"subtitle":243,"heroImage":17758,"ctaButton":266,"ctaLink":267},[222],{"data":17744,"content":17745,"nodeType":71},{},[17746,17752],{"data":17747,"content":17748,"nodeType":235},{},[17749],{"data":17750,"marks":17751,"value":234,"nodeType":79},{},[],{"data":17753,"content":17754,"nodeType":84},{},[17755],{"data":17756,"marks":17757,"value":242,"nodeType":79},{},[],{"metadata":17759,"sys":17762,"fields":17767},{"tags":17760,"concepts":17761},[],[],{"space":17763,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17765,"publishedVersion":59,"revision":22,"locale":27},{"sys":17764},{"type":12,"linkType":13,"id":14},{"sys":17766},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17768},{"url":258,"details":17769,"fileName":264,"contentType":265},{"size":260,"image":17770},{"width":262,"height":263},{"sys":17772,"fields":17775},{"id":17773,"createdAt":17774},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":17776,"slug":17777,"articleIntro":17776,"category":17778},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[17779],{"metadata":17780,"sys":17783,"fields":17790},{"tags":17781,"concepts":17782},[],[],{"space":17784,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17786,"publishedVersion":213,"revision":59,"contentType":17788,"locale":27},{"sys":17785},{"type":12,"linkType":13,"id":14},{"sys":17787},{"id":20,"type":12,"linkType":21},{"sys":17789},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17791,"metaTitle":223,"metaDescription":224,"mainTitle":17792,"subtitle":243,"heroImage":17807,"ctaButton":266,"ctaLink":267},[222],{"data":17793,"content":17794,"nodeType":71},{},[17795,17801],{"data":17796,"content":17797,"nodeType":235},{},[17798],{"data":17799,"marks":17800,"value":234,"nodeType":79},{},[],{"data":17802,"content":17803,"nodeType":84},{},[17804],{"data":17805,"marks":17806,"value":242,"nodeType":79},{},[],{"metadata":17808,"sys":17811,"fields":17816},{"tags":17809,"concepts":17810},[],[],{"space":17812,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17814,"publishedVersion":59,"revision":22,"locale":27},{"sys":17813},{"type":12,"linkType":13,"id":14},{"sys":17815},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17817},{"url":258,"details":17818,"fileName":264,"contentType":265},{"size":260,"image":17819},{"width":262,"height":263},{"sys":17821,"fields":17824},{"id":17822,"createdAt":17823},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":17825,"slug":17826,"articleIntro":17825,"category":17827},"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",[17828],{"metadata":17829,"sys":17832,"fields":17839},{"tags":17830,"concepts":17831},[],[],{"space":17833,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17835,"publishedVersion":213,"revision":59,"contentType":17837,"locale":27},{"sys":17834},{"type":12,"linkType":13,"id":14},{"sys":17836},{"id":20,"type":12,"linkType":21},{"sys":17838},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17840,"metaTitle":223,"metaDescription":224,"mainTitle":17841,"subtitle":243,"heroImage":17856,"ctaButton":266,"ctaLink":267},[222],{"data":17842,"content":17843,"nodeType":71},{},[17844,17850],{"data":17845,"content":17846,"nodeType":235},{},[17847],{"data":17848,"marks":17849,"value":234,"nodeType":79},{},[],{"data":17851,"content":17852,"nodeType":84},{},[17853],{"data":17854,"marks":17855,"value":242,"nodeType":79},{},[],{"metadata":17857,"sys":17860,"fields":17865},{"tags":17858,"concepts":17859},[],[],{"space":17861,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17863,"publishedVersion":59,"revision":22,"locale":27},{"sys":17862},{"type":12,"linkType":13,"id":14},{"sys":17864},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17866},{"url":258,"details":17867,"fileName":264,"contentType":265},{"size":260,"image":17868},{"width":262,"height":263},{"sys":17870,"fields":17873},{"id":17871,"createdAt":17872},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":17874,"slug":17875,"articleIntro":17874,"category":17876},"2185 - Cheptel","compte-2185-cheptel",[17877],{"metadata":17878,"sys":17881,"fields":17888},{"tags":17879,"concepts":17880},[],[],{"space":17882,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17884,"publishedVersion":213,"revision":59,"contentType":17886,"locale":27},{"sys":17883},{"type":12,"linkType":13,"id":14},{"sys":17885},{"id":20,"type":12,"linkType":21},{"sys":17887},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17889,"metaTitle":223,"metaDescription":224,"mainTitle":17890,"subtitle":243,"heroImage":17905,"ctaButton":266,"ctaLink":267},[222],{"data":17891,"content":17892,"nodeType":71},{},[17893,17899],{"data":17894,"content":17895,"nodeType":235},{},[17896],{"data":17897,"marks":17898,"value":234,"nodeType":79},{},[],{"data":17900,"content":17901,"nodeType":84},{},[17902],{"data":17903,"marks":17904,"value":242,"nodeType":79},{},[],{"metadata":17906,"sys":17909,"fields":17914},{"tags":17907,"concepts":17908},[],[],{"space":17910,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17912,"publishedVersion":59,"revision":22,"locale":27},{"sys":17911},{"type":12,"linkType":13,"id":14},{"sys":17913},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17915},{"url":258,"details":17916,"fileName":264,"contentType":265},{"size":260,"image":17917},{"width":262,"height":263},{"sys":17919,"fields":17922},{"id":17920,"createdAt":17921},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":17923,"slug":17924,"articleIntro":17923,"category":17925},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[17926],{"metadata":17927,"sys":17930,"fields":17937},{"tags":17928,"concepts":17929},[],[],{"space":17931,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17933,"publishedVersion":213,"revision":59,"contentType":17935,"locale":27},{"sys":17932},{"type":12,"linkType":13,"id":14},{"sys":17934},{"id":20,"type":12,"linkType":21},{"sys":17936},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17938,"metaTitle":223,"metaDescription":224,"mainTitle":17939,"subtitle":243,"heroImage":17954,"ctaButton":266,"ctaLink":267},[222],{"data":17940,"content":17941,"nodeType":71},{},[17942,17948],{"data":17943,"content":17944,"nodeType":235},{},[17945],{"data":17946,"marks":17947,"value":234,"nodeType":79},{},[],{"data":17949,"content":17950,"nodeType":84},{},[17951],{"data":17952,"marks":17953,"value":242,"nodeType":79},{},[],{"metadata":17955,"sys":17958,"fields":17963},{"tags":17956,"concepts":17957},[],[],{"space":17959,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":17961,"publishedVersion":59,"revision":22,"locale":27},{"sys":17960},{"type":12,"linkType":13,"id":14},{"sys":17962},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":17964},{"url":258,"details":17965,"fileName":264,"contentType":265},{"size":260,"image":17966},{"width":262,"height":263},{"sys":17968,"fields":17971},{"id":17969,"createdAt":17970},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":17972,"slug":17973,"articleIntro":17972,"category":17974},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[17975],{"metadata":17976,"sys":17979,"fields":17986},{"tags":17977,"concepts":17978},[],[],{"space":17980,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":17982,"publishedVersion":213,"revision":59,"contentType":17984,"locale":27},{"sys":17981},{"type":12,"linkType":13,"id":14},{"sys":17983},{"id":20,"type":12,"linkType":21},{"sys":17985},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":17987,"metaTitle":223,"metaDescription":224,"mainTitle":17988,"subtitle":243,"heroImage":18003,"ctaButton":266,"ctaLink":267},[222],{"data":17989,"content":17990,"nodeType":71},{},[17991,17997],{"data":17992,"content":17993,"nodeType":235},{},[17994],{"data":17995,"marks":17996,"value":234,"nodeType":79},{},[],{"data":17998,"content":17999,"nodeType":84},{},[18000],{"data":18001,"marks":18002,"value":242,"nodeType":79},{},[],{"metadata":18004,"sys":18007,"fields":18012},{"tags":18005,"concepts":18006},[],[],{"space":18008,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18010,"publishedVersion":59,"revision":22,"locale":27},{"sys":18009},{"type":12,"linkType":13,"id":14},{"sys":18011},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18013},{"url":258,"details":18014,"fileName":264,"contentType":265},{"size":260,"image":18015},{"width":262,"height":263},{"sys":18017,"fields":18020},{"id":18018,"createdAt":18019},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":18021,"slug":18022,"articleIntro":18021,"category":18023},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[18024],{"metadata":18025,"sys":18028,"fields":18035},{"tags":18026,"concepts":18027},[],[],{"space":18029,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18031,"publishedVersion":213,"revision":59,"contentType":18033,"locale":27},{"sys":18030},{"type":12,"linkType":13,"id":14},{"sys":18032},{"id":20,"type":12,"linkType":21},{"sys":18034},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18036,"metaTitle":223,"metaDescription":224,"mainTitle":18037,"subtitle":243,"heroImage":18052,"ctaButton":266,"ctaLink":267},[222],{"data":18038,"content":18039,"nodeType":71},{},[18040,18046],{"data":18041,"content":18042,"nodeType":235},{},[18043],{"data":18044,"marks":18045,"value":234,"nodeType":79},{},[],{"data":18047,"content":18048,"nodeType":84},{},[18049],{"data":18050,"marks":18051,"value":242,"nodeType":79},{},[],{"metadata":18053,"sys":18056,"fields":18061},{"tags":18054,"concepts":18055},[],[],{"space":18057,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18059,"publishedVersion":59,"revision":22,"locale":27},{"sys":18058},{"type":12,"linkType":13,"id":14},{"sys":18060},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18062},{"url":258,"details":18063,"fileName":264,"contentType":265},{"size":260,"image":18064},{"width":262,"height":263},{"sys":18066,"fields":18069},{"id":18067,"createdAt":18068},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":18070,"slug":18071,"articleIntro":18070,"category":18072},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[18073],{"metadata":18074,"sys":18077,"fields":18084},{"tags":18075,"concepts":18076},[],[],{"space":18078,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18080,"publishedVersion":213,"revision":59,"contentType":18082,"locale":27},{"sys":18079},{"type":12,"linkType":13,"id":14},{"sys":18081},{"id":20,"type":12,"linkType":21},{"sys":18083},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18085,"metaTitle":223,"metaDescription":224,"mainTitle":18086,"subtitle":243,"heroImage":18101,"ctaButton":266,"ctaLink":267},[222],{"data":18087,"content":18088,"nodeType":71},{},[18089,18095],{"data":18090,"content":18091,"nodeType":235},{},[18092],{"data":18093,"marks":18094,"value":234,"nodeType":79},{},[],{"data":18096,"content":18097,"nodeType":84},{},[18098],{"data":18099,"marks":18100,"value":242,"nodeType":79},{},[],{"metadata":18102,"sys":18105,"fields":18110},{"tags":18103,"concepts":18104},[],[],{"space":18106,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18108,"publishedVersion":59,"revision":22,"locale":27},{"sys":18107},{"type":12,"linkType":13,"id":14},{"sys":18109},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18111},{"url":258,"details":18112,"fileName":264,"contentType":265},{"size":260,"image":18113},{"width":262,"height":263},{"sys":18115,"fields":18118},{"id":18116,"createdAt":18117},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":18119,"slug":18120,"articleIntro":18119,"category":18121},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[18122],{"metadata":18123,"sys":18126,"fields":18133},{"tags":18124,"concepts":18125},[],[],{"space":18127,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18129,"publishedVersion":213,"revision":59,"contentType":18131,"locale":27},{"sys":18128},{"type":12,"linkType":13,"id":14},{"sys":18130},{"id":20,"type":12,"linkType":21},{"sys":18132},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18134,"metaTitle":223,"metaDescription":224,"mainTitle":18135,"subtitle":243,"heroImage":18150,"ctaButton":266,"ctaLink":267},[222],{"data":18136,"content":18137,"nodeType":71},{},[18138,18144],{"data":18139,"content":18140,"nodeType":235},{},[18141],{"data":18142,"marks":18143,"value":234,"nodeType":79},{},[],{"data":18145,"content":18146,"nodeType":84},{},[18147],{"data":18148,"marks":18149,"value":242,"nodeType":79},{},[],{"metadata":18151,"sys":18154,"fields":18159},{"tags":18152,"concepts":18153},[],[],{"space":18155,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18157,"publishedVersion":59,"revision":22,"locale":27},{"sys":18156},{"type":12,"linkType":13,"id":14},{"sys":18158},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18160},{"url":258,"details":18161,"fileName":264,"contentType":265},{"size":260,"image":18162},{"width":262,"height":263},{"sys":18164,"fields":18167},{"id":18165,"createdAt":18166},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":18168,"slug":18169,"articleIntro":18168,"category":18170},"506 - Obligations","compte-506-obligations",[18171],{"metadata":18172,"sys":18175,"fields":18182},{"tags":18173,"concepts":18174},[],[],{"space":18176,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18178,"publishedVersion":213,"revision":59,"contentType":18180,"locale":27},{"sys":18177},{"type":12,"linkType":13,"id":14},{"sys":18179},{"id":20,"type":12,"linkType":21},{"sys":18181},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18183,"metaTitle":223,"metaDescription":224,"mainTitle":18184,"subtitle":243,"heroImage":18199,"ctaButton":266,"ctaLink":267},[222],{"data":18185,"content":18186,"nodeType":71},{},[18187,18193],{"data":18188,"content":18189,"nodeType":235},{},[18190],{"data":18191,"marks":18192,"value":234,"nodeType":79},{},[],{"data":18194,"content":18195,"nodeType":84},{},[18196],{"data":18197,"marks":18198,"value":242,"nodeType":79},{},[],{"metadata":18200,"sys":18203,"fields":18208},{"tags":18201,"concepts":18202},[],[],{"space":18204,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18206,"publishedVersion":59,"revision":22,"locale":27},{"sys":18205},{"type":12,"linkType":13,"id":14},{"sys":18207},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18209},{"url":258,"details":18210,"fileName":264,"contentType":265},{"size":260,"image":18211},{"width":262,"height":263},{"sys":18213,"fields":18216},{"id":18214,"createdAt":18215},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":18217,"slug":18218,"articleIntro":18217,"category":18219},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[18220],{"metadata":18221,"sys":18224,"fields":18231},{"tags":18222,"concepts":18223},[],[],{"space":18225,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18227,"publishedVersion":213,"revision":59,"contentType":18229,"locale":27},{"sys":18226},{"type":12,"linkType":13,"id":14},{"sys":18228},{"id":20,"type":12,"linkType":21},{"sys":18230},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18232,"metaTitle":223,"metaDescription":224,"mainTitle":18233,"subtitle":243,"heroImage":18248,"ctaButton":266,"ctaLink":267},[222],{"data":18234,"content":18235,"nodeType":71},{},[18236,18242],{"data":18237,"content":18238,"nodeType":235},{},[18239],{"data":18240,"marks":18241,"value":234,"nodeType":79},{},[],{"data":18243,"content":18244,"nodeType":84},{},[18245],{"data":18246,"marks":18247,"value":242,"nodeType":79},{},[],{"metadata":18249,"sys":18252,"fields":18257},{"tags":18250,"concepts":18251},[],[],{"space":18253,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18255,"publishedVersion":59,"revision":22,"locale":27},{"sys":18254},{"type":12,"linkType":13,"id":14},{"sys":18256},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18258},{"url":258,"details":18259,"fileName":264,"contentType":265},{"size":260,"image":18260},{"width":262,"height":263},{"sys":18262,"fields":18265},{"id":18263,"createdAt":18264},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":18266,"slug":18267,"articleIntro":-1,"category":18268},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[18269],{"metadata":18270,"sys":18273,"fields":18280},{"tags":18271,"concepts":18272},[],[],{"space":18274,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18276,"publishedVersion":213,"revision":59,"contentType":18278,"locale":27},{"sys":18275},{"type":12,"linkType":13,"id":14},{"sys":18277},{"id":20,"type":12,"linkType":21},{"sys":18279},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18281,"metaTitle":223,"metaDescription":224,"mainTitle":18282,"subtitle":243,"heroImage":18297,"ctaButton":266,"ctaLink":267},[222],{"data":18283,"content":18284,"nodeType":71},{},[18285,18291],{"data":18286,"content":18287,"nodeType":235},{},[18288],{"data":18289,"marks":18290,"value":234,"nodeType":79},{},[],{"data":18292,"content":18293,"nodeType":84},{},[18294],{"data":18295,"marks":18296,"value":242,"nodeType":79},{},[],{"metadata":18298,"sys":18301,"fields":18306},{"tags":18299,"concepts":18300},[],[],{"space":18302,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18304,"publishedVersion":59,"revision":22,"locale":27},{"sys":18303},{"type":12,"linkType":13,"id":14},{"sys":18305},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18307},{"url":258,"details":18308,"fileName":264,"contentType":265},{"size":260,"image":18309},{"width":262,"height":263},{"sys":18311,"fields":18314},{"id":18312,"createdAt":18313},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":18315,"slug":18316,"articleIntro":18315,"category":18317},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[18318],{"metadata":18319,"sys":18322,"fields":18329},{"tags":18320,"concepts":18321},[],[],{"space":18323,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18325,"publishedVersion":213,"revision":59,"contentType":18327,"locale":27},{"sys":18324},{"type":12,"linkType":13,"id":14},{"sys":18326},{"id":20,"type":12,"linkType":21},{"sys":18328},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18330,"metaTitle":223,"metaDescription":224,"mainTitle":18331,"subtitle":243,"heroImage":18346,"ctaButton":266,"ctaLink":267},[222],{"data":18332,"content":18333,"nodeType":71},{},[18334,18340],{"data":18335,"content":18336,"nodeType":235},{},[18337],{"data":18338,"marks":18339,"value":234,"nodeType":79},{},[],{"data":18341,"content":18342,"nodeType":84},{},[18343],{"data":18344,"marks":18345,"value":242,"nodeType":79},{},[],{"metadata":18347,"sys":18350,"fields":18355},{"tags":18348,"concepts":18349},[],[],{"space":18351,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18353,"publishedVersion":59,"revision":22,"locale":27},{"sys":18352},{"type":12,"linkType":13,"id":14},{"sys":18354},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18356},{"url":258,"details":18357,"fileName":264,"contentType":265},{"size":260,"image":18358},{"width":262,"height":263},{"sys":18360,"fields":18363},{"id":18361,"createdAt":18362},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":18364,"slug":18365,"articleIntro":18364,"category":18366},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[18367],{"metadata":18368,"sys":18371,"fields":18378},{"tags":18369,"concepts":18370},[],[],{"space":18372,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18374,"publishedVersion":213,"revision":59,"contentType":18376,"locale":27},{"sys":18373},{"type":12,"linkType":13,"id":14},{"sys":18375},{"id":20,"type":12,"linkType":21},{"sys":18377},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18379,"metaTitle":223,"metaDescription":224,"mainTitle":18380,"subtitle":243,"heroImage":18395,"ctaButton":266,"ctaLink":267},[222],{"data":18381,"content":18382,"nodeType":71},{},[18383,18389],{"data":18384,"content":18385,"nodeType":235},{},[18386],{"data":18387,"marks":18388,"value":234,"nodeType":79},{},[],{"data":18390,"content":18391,"nodeType":84},{},[18392],{"data":18393,"marks":18394,"value":242,"nodeType":79},{},[],{"metadata":18396,"sys":18399,"fields":18404},{"tags":18397,"concepts":18398},[],[],{"space":18400,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18402,"publishedVersion":59,"revision":22,"locale":27},{"sys":18401},{"type":12,"linkType":13,"id":14},{"sys":18403},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18405},{"url":258,"details":18406,"fileName":264,"contentType":265},{"size":260,"image":18407},{"width":262,"height":263},{"sys":18409,"fields":18412},{"id":18410,"createdAt":18411},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":18413,"slug":18414,"articleIntro":18413,"category":18415},"Compte 60 - Achats","compte-60-achats",[18416],{"metadata":18417,"sys":18420,"fields":18427},{"tags":18418,"concepts":18419},[],[],{"space":18421,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18423,"publishedVersion":213,"revision":59,"contentType":18425,"locale":27},{"sys":18422},{"type":12,"linkType":13,"id":14},{"sys":18424},{"id":20,"type":12,"linkType":21},{"sys":18426},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18428,"metaTitle":223,"metaDescription":224,"mainTitle":18429,"subtitle":243,"heroImage":18444,"ctaButton":266,"ctaLink":267},[222],{"data":18430,"content":18431,"nodeType":71},{},[18432,18438],{"data":18433,"content":18434,"nodeType":235},{},[18435],{"data":18436,"marks":18437,"value":234,"nodeType":79},{},[],{"data":18439,"content":18440,"nodeType":84},{},[18441],{"data":18442,"marks":18443,"value":242,"nodeType":79},{},[],{"metadata":18445,"sys":18448,"fields":18453},{"tags":18446,"concepts":18447},[],[],{"space":18449,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18451,"publishedVersion":59,"revision":22,"locale":27},{"sys":18450},{"type":12,"linkType":13,"id":14},{"sys":18452},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18454},{"url":258,"details":18455,"fileName":264,"contentType":265},{"size":260,"image":18456},{"width":262,"height":263},{"sys":18458,"fields":18461},{"id":18459,"createdAt":18460},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":18462,"slug":18463,"articleIntro":-1,"category":18464},"Compte 6226 - Honoraires","compte-6226-honoraires",[18465],{"metadata":18466,"sys":18469,"fields":18476},{"tags":18467,"concepts":18468},[],[],{"space":18470,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18472,"publishedVersion":213,"revision":59,"contentType":18474,"locale":27},{"sys":18471},{"type":12,"linkType":13,"id":14},{"sys":18473},{"id":20,"type":12,"linkType":21},{"sys":18475},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18477,"metaTitle":223,"metaDescription":224,"mainTitle":18478,"subtitle":243,"heroImage":18493,"ctaButton":266,"ctaLink":267},[222],{"data":18479,"content":18480,"nodeType":71},{},[18481,18487],{"data":18482,"content":18483,"nodeType":235},{},[18484],{"data":18485,"marks":18486,"value":234,"nodeType":79},{},[],{"data":18488,"content":18489,"nodeType":84},{},[18490],{"data":18491,"marks":18492,"value":242,"nodeType":79},{},[],{"metadata":18494,"sys":18497,"fields":18502},{"tags":18495,"concepts":18496},[],[],{"space":18498,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18500,"publishedVersion":59,"revision":22,"locale":27},{"sys":18499},{"type":12,"linkType":13,"id":14},{"sys":18501},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18503},{"url":258,"details":18504,"fileName":264,"contentType":265},{"size":260,"image":18505},{"width":262,"height":263},{"sys":18507,"fields":18510},{"id":18508,"createdAt":18509},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":18511,"slug":18512,"articleIntro":18511,"category":18513},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[18514],{"metadata":18515,"sys":18518,"fields":18525},{"tags":18516,"concepts":18517},[],[],{"space":18519,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18521,"publishedVersion":213,"revision":59,"contentType":18523,"locale":27},{"sys":18520},{"type":12,"linkType":13,"id":14},{"sys":18522},{"id":20,"type":12,"linkType":21},{"sys":18524},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18526,"metaTitle":223,"metaDescription":224,"mainTitle":18527,"subtitle":243,"heroImage":18542,"ctaButton":266,"ctaLink":267},[222],{"data":18528,"content":18529,"nodeType":71},{},[18530,18536],{"data":18531,"content":18532,"nodeType":235},{},[18533],{"data":18534,"marks":18535,"value":234,"nodeType":79},{},[],{"data":18537,"content":18538,"nodeType":84},{},[18539],{"data":18540,"marks":18541,"value":242,"nodeType":79},{},[],{"metadata":18543,"sys":18546,"fields":18551},{"tags":18544,"concepts":18545},[],[],{"space":18547,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18549,"publishedVersion":59,"revision":22,"locale":27},{"sys":18548},{"type":12,"linkType":13,"id":14},{"sys":18550},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18552},{"url":258,"details":18553,"fileName":264,"contentType":265},{"size":260,"image":18554},{"width":262,"height":263},{"sys":18556,"fields":18559},{"id":18557,"createdAt":18558},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":18560,"slug":18561,"articleIntro":18560,"category":18562},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[18563],{"metadata":18564,"sys":18567,"fields":18574},{"tags":18565,"concepts":18566},[],[],{"space":18568,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18570,"publishedVersion":213,"revision":59,"contentType":18572,"locale":27},{"sys":18569},{"type":12,"linkType":13,"id":14},{"sys":18571},{"id":20,"type":12,"linkType":21},{"sys":18573},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18575,"metaTitle":223,"metaDescription":224,"mainTitle":18576,"subtitle":243,"heroImage":18591,"ctaButton":266,"ctaLink":267},[222],{"data":18577,"content":18578,"nodeType":71},{},[18579,18585],{"data":18580,"content":18581,"nodeType":235},{},[18582],{"data":18583,"marks":18584,"value":234,"nodeType":79},{},[],{"data":18586,"content":18587,"nodeType":84},{},[18588],{"data":18589,"marks":18590,"value":242,"nodeType":79},{},[],{"metadata":18592,"sys":18595,"fields":18600},{"tags":18593,"concepts":18594},[],[],{"space":18596,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18598,"publishedVersion":59,"revision":22,"locale":27},{"sys":18597},{"type":12,"linkType":13,"id":14},{"sys":18599},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18601},{"url":258,"details":18602,"fileName":264,"contentType":265},{"size":260,"image":18603},{"width":262,"height":263},{"sys":18605,"fields":18608},{"id":18606,"createdAt":18607},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":18609,"slug":18610,"articleIntro":-1,"category":18611},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[18612],{"metadata":18613,"sys":18616,"fields":18623},{"tags":18614,"concepts":18615},[],[],{"space":18617,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18619,"publishedVersion":213,"revision":59,"contentType":18621,"locale":27},{"sys":18618},{"type":12,"linkType":13,"id":14},{"sys":18620},{"id":20,"type":12,"linkType":21},{"sys":18622},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18624,"metaTitle":223,"metaDescription":224,"mainTitle":18625,"subtitle":243,"heroImage":18640,"ctaButton":266,"ctaLink":267},[222],{"data":18626,"content":18627,"nodeType":71},{},[18628,18634],{"data":18629,"content":18630,"nodeType":235},{},[18631],{"data":18632,"marks":18633,"value":234,"nodeType":79},{},[],{"data":18635,"content":18636,"nodeType":84},{},[18637],{"data":18638,"marks":18639,"value":242,"nodeType":79},{},[],{"metadata":18641,"sys":18644,"fields":18649},{"tags":18642,"concepts":18643},[],[],{"space":18645,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18647,"publishedVersion":59,"revision":22,"locale":27},{"sys":18646},{"type":12,"linkType":13,"id":14},{"sys":18648},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18650},{"url":258,"details":18651,"fileName":264,"contentType":265},{"size":260,"image":18652},{"width":262,"height":263},{"sys":18654,"fields":18657},{"id":18655,"createdAt":18656},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":18658,"slug":18659,"articleIntro":18658,"category":18660},"2751 - Dépôts","compte-2751-depots",[18661],{"metadata":18662,"sys":18665,"fields":18672},{"tags":18663,"concepts":18664},[],[],{"space":18666,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18668,"publishedVersion":213,"revision":59,"contentType":18670,"locale":27},{"sys":18667},{"type":12,"linkType":13,"id":14},{"sys":18669},{"id":20,"type":12,"linkType":21},{"sys":18671},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18673,"metaTitle":223,"metaDescription":224,"mainTitle":18674,"subtitle":243,"heroImage":18689,"ctaButton":266,"ctaLink":267},[222],{"data":18675,"content":18676,"nodeType":71},{},[18677,18683],{"data":18678,"content":18679,"nodeType":235},{},[18680],{"data":18681,"marks":18682,"value":234,"nodeType":79},{},[],{"data":18684,"content":18685,"nodeType":84},{},[18686],{"data":18687,"marks":18688,"value":242,"nodeType":79},{},[],{"metadata":18690,"sys":18693,"fields":18698},{"tags":18691,"concepts":18692},[],[],{"space":18694,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18696,"publishedVersion":59,"revision":22,"locale":27},{"sys":18695},{"type":12,"linkType":13,"id":14},{"sys":18697},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18699},{"url":258,"details":18700,"fileName":264,"contentType":265},{"size":260,"image":18701},{"width":262,"height":263},{"sys":18703,"fields":18706},{"id":18704,"createdAt":18705},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":18707,"slug":18708,"articleIntro":18707,"category":18709},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[18710],{"metadata":18711,"sys":18714,"fields":18721},{"tags":18712,"concepts":18713},[],[],{"space":18715,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18717,"publishedVersion":213,"revision":59,"contentType":18719,"locale":27},{"sys":18716},{"type":12,"linkType":13,"id":14},{"sys":18718},{"id":20,"type":12,"linkType":21},{"sys":18720},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18722,"metaTitle":223,"metaDescription":224,"mainTitle":18723,"subtitle":243,"heroImage":18738,"ctaButton":266,"ctaLink":267},[222],{"data":18724,"content":18725,"nodeType":71},{},[18726,18732],{"data":18727,"content":18728,"nodeType":235},{},[18729],{"data":18730,"marks":18731,"value":234,"nodeType":79},{},[],{"data":18733,"content":18734,"nodeType":84},{},[18735],{"data":18736,"marks":18737,"value":242,"nodeType":79},{},[],{"metadata":18739,"sys":18742,"fields":18747},{"tags":18740,"concepts":18741},[],[],{"space":18743,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18745,"publishedVersion":59,"revision":22,"locale":27},{"sys":18744},{"type":12,"linkType":13,"id":14},{"sys":18746},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18748},{"url":258,"details":18749,"fileName":264,"contentType":265},{"size":260,"image":18750},{"width":262,"height":263},{"sys":18752,"fields":18755},{"id":18753,"createdAt":18754},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":18756,"slug":18757,"articleIntro":-1,"category":18758},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[18759],{"metadata":18760,"sys":18763,"fields":18770},{"tags":18761,"concepts":18762},[],[],{"space":18764,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18766,"publishedVersion":213,"revision":59,"contentType":18768,"locale":27},{"sys":18765},{"type":12,"linkType":13,"id":14},{"sys":18767},{"id":20,"type":12,"linkType":21},{"sys":18769},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18771,"metaTitle":223,"metaDescription":224,"mainTitle":18772,"subtitle":243,"heroImage":18787,"ctaButton":266,"ctaLink":267},[222],{"data":18773,"content":18774,"nodeType":71},{},[18775,18781],{"data":18776,"content":18777,"nodeType":235},{},[18778],{"data":18779,"marks":18780,"value":234,"nodeType":79},{},[],{"data":18782,"content":18783,"nodeType":84},{},[18784],{"data":18785,"marks":18786,"value":242,"nodeType":79},{},[],{"metadata":18788,"sys":18791,"fields":18796},{"tags":18789,"concepts":18790},[],[],{"space":18792,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18794,"publishedVersion":59,"revision":22,"locale":27},{"sys":18793},{"type":12,"linkType":13,"id":14},{"sys":18795},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18797},{"url":258,"details":18798,"fileName":264,"contentType":265},{"size":260,"image":18799},{"width":262,"height":263},{"sys":18801,"fields":18804},{"id":18802,"createdAt":18803},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":18805,"slug":18806,"articleIntro":18805,"category":18807},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[18808],{"metadata":18809,"sys":18812,"fields":18819},{"tags":18810,"concepts":18811},[],[],{"space":18813,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18815,"publishedVersion":213,"revision":59,"contentType":18817,"locale":27},{"sys":18814},{"type":12,"linkType":13,"id":14},{"sys":18816},{"id":20,"type":12,"linkType":21},{"sys":18818},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18820,"metaTitle":223,"metaDescription":224,"mainTitle":18821,"subtitle":243,"heroImage":18836,"ctaButton":266,"ctaLink":267},[222],{"data":18822,"content":18823,"nodeType":71},{},[18824,18830],{"data":18825,"content":18826,"nodeType":235},{},[18827],{"data":18828,"marks":18829,"value":234,"nodeType":79},{},[],{"data":18831,"content":18832,"nodeType":84},{},[18833],{"data":18834,"marks":18835,"value":242,"nodeType":79},{},[],{"metadata":18837,"sys":18840,"fields":18845},{"tags":18838,"concepts":18839},[],[],{"space":18841,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18843,"publishedVersion":59,"revision":22,"locale":27},{"sys":18842},{"type":12,"linkType":13,"id":14},{"sys":18844},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18846},{"url":258,"details":18847,"fileName":264,"contentType":265},{"size":260,"image":18848},{"width":262,"height":263},{"sys":18850,"fields":18853},{"id":18851,"createdAt":18852},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":18854,"slug":18855,"articleIntro":18856,"category":18857},"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. ",[18858],{"metadata":18859,"sys":18862,"fields":18869},{"tags":18860,"concepts":18861},[],[],{"space":18863,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18865,"publishedVersion":213,"revision":59,"contentType":18867,"locale":27},{"sys":18864},{"type":12,"linkType":13,"id":14},{"sys":18866},{"id":20,"type":12,"linkType":21},{"sys":18868},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18870,"metaTitle":223,"metaDescription":224,"mainTitle":18871,"subtitle":243,"heroImage":18886,"ctaButton":266,"ctaLink":267},[222],{"data":18872,"content":18873,"nodeType":71},{},[18874,18880],{"data":18875,"content":18876,"nodeType":235},{},[18877],{"data":18878,"marks":18879,"value":234,"nodeType":79},{},[],{"data":18881,"content":18882,"nodeType":84},{},[18883],{"data":18884,"marks":18885,"value":242,"nodeType":79},{},[],{"metadata":18887,"sys":18890,"fields":18895},{"tags":18888,"concepts":18889},[],[],{"space":18891,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18893,"publishedVersion":59,"revision":22,"locale":27},{"sys":18892},{"type":12,"linkType":13,"id":14},{"sys":18894},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18896},{"url":258,"details":18897,"fileName":264,"contentType":265},{"size":260,"image":18898},{"width":262,"height":263},{"sys":18900,"fields":18903},{"id":18901,"createdAt":18902},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":18904,"slug":18905,"articleIntro":18904,"category":18906},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[18907],{"metadata":18908,"sys":18911,"fields":18918},{"tags":18909,"concepts":18910},[],[],{"space":18912,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18914,"publishedVersion":213,"revision":59,"contentType":18916,"locale":27},{"sys":18913},{"type":12,"linkType":13,"id":14},{"sys":18915},{"id":20,"type":12,"linkType":21},{"sys":18917},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18919,"metaTitle":223,"metaDescription":224,"mainTitle":18920,"subtitle":243,"heroImage":18935,"ctaButton":266,"ctaLink":267},[222],{"data":18921,"content":18922,"nodeType":71},{},[18923,18929],{"data":18924,"content":18925,"nodeType":235},{},[18926],{"data":18927,"marks":18928,"value":234,"nodeType":79},{},[],{"data":18930,"content":18931,"nodeType":84},{},[18932],{"data":18933,"marks":18934,"value":242,"nodeType":79},{},[],{"metadata":18936,"sys":18939,"fields":18944},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18942,"publishedVersion":59,"revision":22,"locale":27},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18945},{"url":258,"details":18946,"fileName":264,"contentType":265},{"size":260,"image":18947},{"width":262,"height":263},{"sys":18949,"fields":18952},{"id":18950,"createdAt":18951},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":18953,"slug":18954,"articleIntro":18953,"category":18955},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[18956],{"metadata":18957,"sys":18960,"fields":18967},{"tags":18958,"concepts":18959},[],[],{"space":18961,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":18963,"publishedVersion":213,"revision":59,"contentType":18965,"locale":27},{"sys":18962},{"type":12,"linkType":13,"id":14},{"sys":18964},{"id":20,"type":12,"linkType":21},{"sys":18966},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":18968,"metaTitle":223,"metaDescription":224,"mainTitle":18969,"subtitle":243,"heroImage":18984,"ctaButton":266,"ctaLink":267},[222],{"data":18970,"content":18971,"nodeType":71},{},[18972,18978],{"data":18973,"content":18974,"nodeType":235},{},[18975],{"data":18976,"marks":18977,"value":234,"nodeType":79},{},[],{"data":18979,"content":18980,"nodeType":84},{},[18981],{"data":18982,"marks":18983,"value":242,"nodeType":79},{},[],{"metadata":18985,"sys":18988,"fields":18993},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":18991,"publishedVersion":59,"revision":22,"locale":27},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":18994},{"url":258,"details":18995,"fileName":264,"contentType":265},{"size":260,"image":18996},{"width":262,"height":263},{"sys":18998,"fields":19001},{"id":18999,"createdAt":19000},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":19002,"slug":19003,"articleIntro":19002,"category":19004},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[19005],{"metadata":19006,"sys":19009,"fields":19016},{"tags":19007,"concepts":19008},[],[],{"space":19010,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19012,"publishedVersion":213,"revision":59,"contentType":19014,"locale":27},{"sys":19011},{"type":12,"linkType":13,"id":14},{"sys":19013},{"id":20,"type":12,"linkType":21},{"sys":19015},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19017,"metaTitle":223,"metaDescription":224,"mainTitle":19018,"subtitle":243,"heroImage":19033,"ctaButton":266,"ctaLink":267},[222],{"data":19019,"content":19020,"nodeType":71},{},[19021,19027],{"data":19022,"content":19023,"nodeType":235},{},[19024],{"data":19025,"marks":19026,"value":234,"nodeType":79},{},[],{"data":19028,"content":19029,"nodeType":84},{},[19030],{"data":19031,"marks":19032,"value":242,"nodeType":79},{},[],{"metadata":19034,"sys":19037,"fields":19042},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19040,"publishedVersion":59,"revision":22,"locale":27},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19043},{"url":258,"details":19044,"fileName":264,"contentType":265},{"size":260,"image":19045},{"width":262,"height":263},{"sys":19047,"fields":19050},{"id":19048,"createdAt":19049},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":19051,"slug":19052,"articleIntro":19051,"category":19053},"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",[19054],{"metadata":19055,"sys":19058,"fields":19065},{"tags":19056,"concepts":19057},[],[],{"space":19059,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19061,"publishedVersion":213,"revision":59,"contentType":19063,"locale":27},{"sys":19060},{"type":12,"linkType":13,"id":14},{"sys":19062},{"id":20,"type":12,"linkType":21},{"sys":19064},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19066,"metaTitle":223,"metaDescription":224,"mainTitle":19067,"subtitle":243,"heroImage":19082,"ctaButton":266,"ctaLink":267},[222],{"data":19068,"content":19069,"nodeType":71},{},[19070,19076],{"data":19071,"content":19072,"nodeType":235},{},[19073],{"data":19074,"marks":19075,"value":234,"nodeType":79},{},[],{"data":19077,"content":19078,"nodeType":84},{},[19079],{"data":19080,"marks":19081,"value":242,"nodeType":79},{},[],{"metadata":19083,"sys":19086,"fields":19091},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19089,"publishedVersion":59,"revision":22,"locale":27},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19092},{"url":258,"details":19093,"fileName":264,"contentType":265},{"size":260,"image":19094},{"width":262,"height":263},{"sys":19096,"fields":19099},{"id":19097,"createdAt":19098},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":19100,"slug":19101,"articleIntro":-1,"category":19102},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[19103],{"metadata":19104,"sys":19107,"fields":19114},{"tags":19105,"concepts":19106},[],[],{"space":19108,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19110,"publishedVersion":213,"revision":59,"contentType":19112,"locale":27},{"sys":19109},{"type":12,"linkType":13,"id":14},{"sys":19111},{"id":20,"type":12,"linkType":21},{"sys":19113},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19115,"metaTitle":223,"metaDescription":224,"mainTitle":19116,"subtitle":243,"heroImage":19131,"ctaButton":266,"ctaLink":267},[222],{"data":19117,"content":19118,"nodeType":71},{},[19119,19125],{"data":19120,"content":19121,"nodeType":235},{},[19122],{"data":19123,"marks":19124,"value":234,"nodeType":79},{},[],{"data":19126,"content":19127,"nodeType":84},{},[19128],{"data":19129,"marks":19130,"value":242,"nodeType":79},{},[],{"metadata":19132,"sys":19135,"fields":19140},{"tags":19133,"concepts":19134},[],[],{"space":19136,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19138,"publishedVersion":59,"revision":22,"locale":27},{"sys":19137},{"type":12,"linkType":13,"id":14},{"sys":19139},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19141},{"url":258,"details":19142,"fileName":264,"contentType":265},{"size":260,"image":19143},{"width":262,"height":263},{"sys":19145,"fields":19148},{"id":19146,"createdAt":19147},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":19149,"slug":19150,"articleIntro":19149,"category":19151},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[19152],{"metadata":19153,"sys":19156,"fields":19163},{"tags":19154,"concepts":19155},[],[],{"space":19157,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19159,"publishedVersion":213,"revision":59,"contentType":19161,"locale":27},{"sys":19158},{"type":12,"linkType":13,"id":14},{"sys":19160},{"id":20,"type":12,"linkType":21},{"sys":19162},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19164,"metaTitle":223,"metaDescription":224,"mainTitle":19165,"subtitle":243,"heroImage":19180,"ctaButton":266,"ctaLink":267},[222],{"data":19166,"content":19167,"nodeType":71},{},[19168,19174],{"data":19169,"content":19170,"nodeType":235},{},[19171],{"data":19172,"marks":19173,"value":234,"nodeType":79},{},[],{"data":19175,"content":19176,"nodeType":84},{},[19177],{"data":19178,"marks":19179,"value":242,"nodeType":79},{},[],{"metadata":19181,"sys":19184,"fields":19189},{"tags":19182,"concepts":19183},[],[],{"space":19185,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19187,"publishedVersion":59,"revision":22,"locale":27},{"sys":19186},{"type":12,"linkType":13,"id":14},{"sys":19188},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19190},{"url":258,"details":19191,"fileName":264,"contentType":265},{"size":260,"image":19192},{"width":262,"height":263},{"sys":19194,"fields":19197},{"id":19195,"createdAt":19196},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":19198,"slug":19199,"articleIntro":-1,"category":19200},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[19201],{"metadata":19202,"sys":19205,"fields":19212},{"tags":19203,"concepts":19204},[],[],{"space":19206,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19208,"publishedVersion":213,"revision":59,"contentType":19210,"locale":27},{"sys":19207},{"type":12,"linkType":13,"id":14},{"sys":19209},{"id":20,"type":12,"linkType":21},{"sys":19211},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19213,"metaTitle":223,"metaDescription":224,"mainTitle":19214,"subtitle":243,"heroImage":19229,"ctaButton":266,"ctaLink":267},[222],{"data":19215,"content":19216,"nodeType":71},{},[19217,19223],{"data":19218,"content":19219,"nodeType":235},{},[19220],{"data":19221,"marks":19222,"value":234,"nodeType":79},{},[],{"data":19224,"content":19225,"nodeType":84},{},[19226],{"data":19227,"marks":19228,"value":242,"nodeType":79},{},[],{"metadata":19230,"sys":19233,"fields":19238},{"tags":19231,"concepts":19232},[],[],{"space":19234,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19236,"publishedVersion":59,"revision":22,"locale":27},{"sys":19235},{"type":12,"linkType":13,"id":14},{"sys":19237},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19239},{"url":258,"details":19240,"fileName":264,"contentType":265},{"size":260,"image":19241},{"width":262,"height":263},{"sys":19243,"fields":19246},{"id":19244,"createdAt":19245},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":19247,"slug":19248,"articleIntro":19247,"category":19249},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[19250],{"metadata":19251,"sys":19254,"fields":19261},{"tags":19252,"concepts":19253},[],[],{"space":19255,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19257,"publishedVersion":213,"revision":59,"contentType":19259,"locale":27},{"sys":19256},{"type":12,"linkType":13,"id":14},{"sys":19258},{"id":20,"type":12,"linkType":21},{"sys":19260},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19262,"metaTitle":223,"metaDescription":224,"mainTitle":19263,"subtitle":243,"heroImage":19278,"ctaButton":266,"ctaLink":267},[222],{"data":19264,"content":19265,"nodeType":71},{},[19266,19272],{"data":19267,"content":19268,"nodeType":235},{},[19269],{"data":19270,"marks":19271,"value":234,"nodeType":79},{},[],{"data":19273,"content":19274,"nodeType":84},{},[19275],{"data":19276,"marks":19277,"value":242,"nodeType":79},{},[],{"metadata":19279,"sys":19282,"fields":19287},{"tags":19280,"concepts":19281},[],[],{"space":19283,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19285,"publishedVersion":59,"revision":22,"locale":27},{"sys":19284},{"type":12,"linkType":13,"id":14},{"sys":19286},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19288},{"url":258,"details":19289,"fileName":264,"contentType":265},{"size":260,"image":19290},{"width":262,"height":263},{"sys":19292,"fields":19295},{"id":19293,"createdAt":19294},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":19296,"slug":19297,"articleIntro":19296,"category":19298},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[19299],{"metadata":19300,"sys":19303,"fields":19310},{"tags":19301,"concepts":19302},[],[],{"space":19304,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19306,"publishedVersion":213,"revision":59,"contentType":19308,"locale":27},{"sys":19305},{"type":12,"linkType":13,"id":14},{"sys":19307},{"id":20,"type":12,"linkType":21},{"sys":19309},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19311,"metaTitle":223,"metaDescription":224,"mainTitle":19312,"subtitle":243,"heroImage":19327,"ctaButton":266,"ctaLink":267},[222],{"data":19313,"content":19314,"nodeType":71},{},[19315,19321],{"data":19316,"content":19317,"nodeType":235},{},[19318],{"data":19319,"marks":19320,"value":234,"nodeType":79},{},[],{"data":19322,"content":19323,"nodeType":84},{},[19324],{"data":19325,"marks":19326,"value":242,"nodeType":79},{},[],{"metadata":19328,"sys":19331,"fields":19336},{"tags":19329,"concepts":19330},[],[],{"space":19332,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19334,"publishedVersion":59,"revision":22,"locale":27},{"sys":19333},{"type":12,"linkType":13,"id":14},{"sys":19335},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19337},{"url":258,"details":19338,"fileName":264,"contentType":265},{"size":260,"image":19339},{"width":262,"height":263},{"sys":19341,"fields":19344},{"id":19342,"createdAt":19343},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":19345,"slug":19346,"articleIntro":19345,"category":19347},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[19348],{"metadata":19349,"sys":19352,"fields":19359},{"tags":19350,"concepts":19351},[],[],{"space":19353,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19355,"publishedVersion":213,"revision":59,"contentType":19357,"locale":27},{"sys":19354},{"type":12,"linkType":13,"id":14},{"sys":19356},{"id":20,"type":12,"linkType":21},{"sys":19358},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19360,"metaTitle":223,"metaDescription":224,"mainTitle":19361,"subtitle":243,"heroImage":19376,"ctaButton":266,"ctaLink":267},[222],{"data":19362,"content":19363,"nodeType":71},{},[19364,19370],{"data":19365,"content":19366,"nodeType":235},{},[19367],{"data":19368,"marks":19369,"value":234,"nodeType":79},{},[],{"data":19371,"content":19372,"nodeType":84},{},[19373],{"data":19374,"marks":19375,"value":242,"nodeType":79},{},[],{"metadata":19377,"sys":19380,"fields":19385},{"tags":19378,"concepts":19379},[],[],{"space":19381,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19383,"publishedVersion":59,"revision":22,"locale":27},{"sys":19382},{"type":12,"linkType":13,"id":14},{"sys":19384},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19386},{"url":258,"details":19387,"fileName":264,"contentType":265},{"size":260,"image":19388},{"width":262,"height":263},{"sys":19390,"fields":19393},{"id":19391,"createdAt":19392},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":19394,"slug":19395,"articleIntro":19394,"category":19396},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[19397],{"metadata":19398,"sys":19401,"fields":19408},{"tags":19399,"concepts":19400},[],[],{"space":19402,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19404,"publishedVersion":213,"revision":59,"contentType":19406,"locale":27},{"sys":19403},{"type":12,"linkType":13,"id":14},{"sys":19405},{"id":20,"type":12,"linkType":21},{"sys":19407},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19409,"metaTitle":223,"metaDescription":224,"mainTitle":19410,"subtitle":243,"heroImage":19425,"ctaButton":266,"ctaLink":267},[222],{"data":19411,"content":19412,"nodeType":71},{},[19413,19419],{"data":19414,"content":19415,"nodeType":235},{},[19416],{"data":19417,"marks":19418,"value":234,"nodeType":79},{},[],{"data":19420,"content":19421,"nodeType":84},{},[19422],{"data":19423,"marks":19424,"value":242,"nodeType":79},{},[],{"metadata":19426,"sys":19429,"fields":19434},{"tags":19427,"concepts":19428},[],[],{"space":19430,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19432,"publishedVersion":59,"revision":22,"locale":27},{"sys":19431},{"type":12,"linkType":13,"id":14},{"sys":19433},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19435},{"url":258,"details":19436,"fileName":264,"contentType":265},{"size":260,"image":19437},{"width":262,"height":263},{"sys":19439,"fields":19442},{"id":19440,"createdAt":19441},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":19443,"slug":19444,"articleIntro":19443,"category":19445},"Compte 106 - Réserves","compte-106-reserves",[19446],{"metadata":19447,"sys":19450,"fields":19457},{"tags":19448,"concepts":19449},[],[],{"space":19451,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19453,"publishedVersion":213,"revision":59,"contentType":19455,"locale":27},{"sys":19452},{"type":12,"linkType":13,"id":14},{"sys":19454},{"id":20,"type":12,"linkType":21},{"sys":19456},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19458,"metaTitle":223,"metaDescription":224,"mainTitle":19459,"subtitle":243,"heroImage":19474,"ctaButton":266,"ctaLink":267},[222],{"data":19460,"content":19461,"nodeType":71},{},[19462,19468],{"data":19463,"content":19464,"nodeType":235},{},[19465],{"data":19466,"marks":19467,"value":234,"nodeType":79},{},[],{"data":19469,"content":19470,"nodeType":84},{},[19471],{"data":19472,"marks":19473,"value":242,"nodeType":79},{},[],{"metadata":19475,"sys":19478,"fields":19483},{"tags":19476,"concepts":19477},[],[],{"space":19479,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19481,"publishedVersion":59,"revision":22,"locale":27},{"sys":19480},{"type":12,"linkType":13,"id":14},{"sys":19482},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19484},{"url":258,"details":19485,"fileName":264,"contentType":265},{"size":260,"image":19486},{"width":262,"height":263},{"sys":19488,"fields":19491},{"id":19489,"createdAt":19490},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":19492,"slug":19493,"articleIntro":19492,"category":19494},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[19495],{"metadata":19496,"sys":19499,"fields":19506},{"tags":19497,"concepts":19498},[],[],{"space":19500,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19502,"publishedVersion":213,"revision":59,"contentType":19504,"locale":27},{"sys":19501},{"type":12,"linkType":13,"id":14},{"sys":19503},{"id":20,"type":12,"linkType":21},{"sys":19505},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19507,"metaTitle":223,"metaDescription":224,"mainTitle":19508,"subtitle":243,"heroImage":19523,"ctaButton":266,"ctaLink":267},[222],{"data":19509,"content":19510,"nodeType":71},{},[19511,19517],{"data":19512,"content":19513,"nodeType":235},{},[19514],{"data":19515,"marks":19516,"value":234,"nodeType":79},{},[],{"data":19518,"content":19519,"nodeType":84},{},[19520],{"data":19521,"marks":19522,"value":242,"nodeType":79},{},[],{"metadata":19524,"sys":19527,"fields":19532},{"tags":19525,"concepts":19526},[],[],{"space":19528,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19530,"publishedVersion":59,"revision":22,"locale":27},{"sys":19529},{"type":12,"linkType":13,"id":14},{"sys":19531},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19533},{"url":258,"details":19534,"fileName":264,"contentType":265},{"size":260,"image":19535},{"width":262,"height":263},{"sys":19537,"fields":19540},{"id":19538,"createdAt":19539},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":19541,"slug":19542,"articleIntro":19541,"category":19543},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[19544],{"metadata":19545,"sys":19548,"fields":19555},{"tags":19546,"concepts":19547},[],[],{"space":19549,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19551,"publishedVersion":213,"revision":59,"contentType":19553,"locale":27},{"sys":19550},{"type":12,"linkType":13,"id":14},{"sys":19552},{"id":20,"type":12,"linkType":21},{"sys":19554},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19556,"metaTitle":223,"metaDescription":224,"mainTitle":19557,"subtitle":243,"heroImage":19572,"ctaButton":266,"ctaLink":267},[222],{"data":19558,"content":19559,"nodeType":71},{},[19560,19566],{"data":19561,"content":19562,"nodeType":235},{},[19563],{"data":19564,"marks":19565,"value":234,"nodeType":79},{},[],{"data":19567,"content":19568,"nodeType":84},{},[19569],{"data":19570,"marks":19571,"value":242,"nodeType":79},{},[],{"metadata":19573,"sys":19576,"fields":19581},{"tags":19574,"concepts":19575},[],[],{"space":19577,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19579,"publishedVersion":59,"revision":22,"locale":27},{"sys":19578},{"type":12,"linkType":13,"id":14},{"sys":19580},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19582},{"url":258,"details":19583,"fileName":264,"contentType":265},{"size":260,"image":19584},{"width":262,"height":263},{"sys":19586,"fields":19589},{"id":19587,"createdAt":19588},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":19590,"slug":19591,"articleIntro":19590,"category":19592},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[19593],{"metadata":19594,"sys":19597,"fields":19604},{"tags":19595,"concepts":19596},[],[],{"space":19598,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19600,"publishedVersion":213,"revision":59,"contentType":19602,"locale":27},{"sys":19599},{"type":12,"linkType":13,"id":14},{"sys":19601},{"id":20,"type":12,"linkType":21},{"sys":19603},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19605,"metaTitle":223,"metaDescription":224,"mainTitle":19606,"subtitle":243,"heroImage":19621,"ctaButton":266,"ctaLink":267},[222],{"data":19607,"content":19608,"nodeType":71},{},[19609,19615],{"data":19610,"content":19611,"nodeType":235},{},[19612],{"data":19613,"marks":19614,"value":234,"nodeType":79},{},[],{"data":19616,"content":19617,"nodeType":84},{},[19618],{"data":19619,"marks":19620,"value":242,"nodeType":79},{},[],{"metadata":19622,"sys":19625,"fields":19630},{"tags":19623,"concepts":19624},[],[],{"space":19626,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19628,"publishedVersion":59,"revision":22,"locale":27},{"sys":19627},{"type":12,"linkType":13,"id":14},{"sys":19629},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19631},{"url":258,"details":19632,"fileName":264,"contentType":265},{"size":260,"image":19633},{"width":262,"height":263},{"sys":19635,"fields":19638},{"id":19636,"createdAt":19637},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":19639,"slug":19640,"articleIntro":19639,"category":19641},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[19642],{"metadata":19643,"sys":19646,"fields":19653},{"tags":19644,"concepts":19645},[],[],{"space":19647,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19649,"publishedVersion":213,"revision":59,"contentType":19651,"locale":27},{"sys":19648},{"type":12,"linkType":13,"id":14},{"sys":19650},{"id":20,"type":12,"linkType":21},{"sys":19652},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19654,"metaTitle":223,"metaDescription":224,"mainTitle":19655,"subtitle":243,"heroImage":19670,"ctaButton":266,"ctaLink":267},[222],{"data":19656,"content":19657,"nodeType":71},{},[19658,19664],{"data":19659,"content":19660,"nodeType":235},{},[19661],{"data":19662,"marks":19663,"value":234,"nodeType":79},{},[],{"data":19665,"content":19666,"nodeType":84},{},[19667],{"data":19668,"marks":19669,"value":242,"nodeType":79},{},[],{"metadata":19671,"sys":19674,"fields":19679},{"tags":19672,"concepts":19673},[],[],{"space":19675,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19677,"publishedVersion":59,"revision":22,"locale":27},{"sys":19676},{"type":12,"linkType":13,"id":14},{"sys":19678},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19680},{"url":258,"details":19681,"fileName":264,"contentType":265},{"size":260,"image":19682},{"width":262,"height":263},{"sys":19684,"fields":19687},{"id":19685,"createdAt":19686},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":19688,"slug":19689,"articleIntro":19688,"category":19690},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[19691],{"metadata":19692,"sys":19695,"fields":19702},{"tags":19693,"concepts":19694},[],[],{"space":19696,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19698,"publishedVersion":213,"revision":59,"contentType":19700,"locale":27},{"sys":19697},{"type":12,"linkType":13,"id":14},{"sys":19699},{"id":20,"type":12,"linkType":21},{"sys":19701},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19703,"metaTitle":223,"metaDescription":224,"mainTitle":19704,"subtitle":243,"heroImage":19719,"ctaButton":266,"ctaLink":267},[222],{"data":19705,"content":19706,"nodeType":71},{},[19707,19713],{"data":19708,"content":19709,"nodeType":235},{},[19710],{"data":19711,"marks":19712,"value":234,"nodeType":79},{},[],{"data":19714,"content":19715,"nodeType":84},{},[19716],{"data":19717,"marks":19718,"value":242,"nodeType":79},{},[],{"metadata":19720,"sys":19723,"fields":19728},{"tags":19721,"concepts":19722},[],[],{"space":19724,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19726,"publishedVersion":59,"revision":22,"locale":27},{"sys":19725},{"type":12,"linkType":13,"id":14},{"sys":19727},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19729},{"url":258,"details":19730,"fileName":264,"contentType":265},{"size":260,"image":19731},{"width":262,"height":263},{"sys":19733,"fields":19736},{"id":19734,"createdAt":19735},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":19737,"slug":19738,"articleIntro":19737,"category":19739},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[19740],{"metadata":19741,"sys":19744,"fields":19751},{"tags":19742,"concepts":19743},[],[],{"space":19745,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19747,"publishedVersion":213,"revision":59,"contentType":19749,"locale":27},{"sys":19746},{"type":12,"linkType":13,"id":14},{"sys":19748},{"id":20,"type":12,"linkType":21},{"sys":19750},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19752,"metaTitle":223,"metaDescription":224,"mainTitle":19753,"subtitle":243,"heroImage":19768,"ctaButton":266,"ctaLink":267},[222],{"data":19754,"content":19755,"nodeType":71},{},[19756,19762],{"data":19757,"content":19758,"nodeType":235},{},[19759],{"data":19760,"marks":19761,"value":234,"nodeType":79},{},[],{"data":19763,"content":19764,"nodeType":84},{},[19765],{"data":19766,"marks":19767,"value":242,"nodeType":79},{},[],{"metadata":19769,"sys":19772,"fields":19777},{"tags":19770,"concepts":19771},[],[],{"space":19773,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19775,"publishedVersion":59,"revision":22,"locale":27},{"sys":19774},{"type":12,"linkType":13,"id":14},{"sys":19776},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19778},{"url":258,"details":19779,"fileName":264,"contentType":265},{"size":260,"image":19780},{"width":262,"height":263},{"sys":19782,"fields":19785},{"id":19783,"createdAt":19784},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":19786,"slug":19787,"articleIntro":-1,"category":19788},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[19789],{"metadata":19790,"sys":19793,"fields":19800},{"tags":19791,"concepts":19792},[],[],{"space":19794,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19796,"publishedVersion":213,"revision":59,"contentType":19798,"locale":27},{"sys":19795},{"type":12,"linkType":13,"id":14},{"sys":19797},{"id":20,"type":12,"linkType":21},{"sys":19799},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19801,"metaTitle":223,"metaDescription":224,"mainTitle":19802,"subtitle":243,"heroImage":19817,"ctaButton":266,"ctaLink":267},[222],{"data":19803,"content":19804,"nodeType":71},{},[19805,19811],{"data":19806,"content":19807,"nodeType":235},{},[19808],{"data":19809,"marks":19810,"value":234,"nodeType":79},{},[],{"data":19812,"content":19813,"nodeType":84},{},[19814],{"data":19815,"marks":19816,"value":242,"nodeType":79},{},[],{"metadata":19818,"sys":19821,"fields":19826},{"tags":19819,"concepts":19820},[],[],{"space":19822,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19824,"publishedVersion":59,"revision":22,"locale":27},{"sys":19823},{"type":12,"linkType":13,"id":14},{"sys":19825},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19827},{"url":258,"details":19828,"fileName":264,"contentType":265},{"size":260,"image":19829},{"width":262,"height":263},{"sys":19831,"fields":19834},{"id":19832,"createdAt":19833},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":19835,"slug":19836,"articleIntro":19835,"category":19837},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[19838],{"metadata":19839,"sys":19842,"fields":19849},{"tags":19840,"concepts":19841},[],[],{"space":19843,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19845,"publishedVersion":213,"revision":59,"contentType":19847,"locale":27},{"sys":19844},{"type":12,"linkType":13,"id":14},{"sys":19846},{"id":20,"type":12,"linkType":21},{"sys":19848},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19850,"metaTitle":223,"metaDescription":224,"mainTitle":19851,"subtitle":243,"heroImage":19866,"ctaButton":266,"ctaLink":267},[222],{"data":19852,"content":19853,"nodeType":71},{},[19854,19860],{"data":19855,"content":19856,"nodeType":235},{},[19857],{"data":19858,"marks":19859,"value":234,"nodeType":79},{},[],{"data":19861,"content":19862,"nodeType":84},{},[19863],{"data":19864,"marks":19865,"value":242,"nodeType":79},{},[],{"metadata":19867,"sys":19870,"fields":19875},{"tags":19868,"concepts":19869},[],[],{"space":19871,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19873,"publishedVersion":59,"revision":22,"locale":27},{"sys":19872},{"type":12,"linkType":13,"id":14},{"sys":19874},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19876},{"url":258,"details":19877,"fileName":264,"contentType":265},{"size":260,"image":19878},{"width":262,"height":263},{"sys":19880,"fields":19883},{"id":19881,"createdAt":19882},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":19884,"slug":19885,"articleIntro":19884,"category":19886},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[19887],{"metadata":19888,"sys":19891,"fields":19898},{"tags":19889,"concepts":19890},[],[],{"space":19892,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19894,"publishedVersion":213,"revision":59,"contentType":19896,"locale":27},{"sys":19893},{"type":12,"linkType":13,"id":14},{"sys":19895},{"id":20,"type":12,"linkType":21},{"sys":19897},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19899,"metaTitle":223,"metaDescription":224,"mainTitle":19900,"subtitle":243,"heroImage":19915,"ctaButton":266,"ctaLink":267},[222],{"data":19901,"content":19902,"nodeType":71},{},[19903,19909],{"data":19904,"content":19905,"nodeType":235},{},[19906],{"data":19907,"marks":19908,"value":234,"nodeType":79},{},[],{"data":19910,"content":19911,"nodeType":84},{},[19912],{"data":19913,"marks":19914,"value":242,"nodeType":79},{},[],{"metadata":19916,"sys":19919,"fields":19924},{"tags":19917,"concepts":19918},[],[],{"space":19920,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19922,"publishedVersion":59,"revision":22,"locale":27},{"sys":19921},{"type":12,"linkType":13,"id":14},{"sys":19923},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19925},{"url":258,"details":19926,"fileName":264,"contentType":265},{"size":260,"image":19927},{"width":262,"height":263},{"sys":19929,"fields":19932},{"id":19930,"createdAt":19931},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":19933,"slug":19934,"articleIntro":19933,"category":19935},"Compte 6026 - Emballages","compte-6026-emballages",[19936],{"metadata":19937,"sys":19940,"fields":19947},{"tags":19938,"concepts":19939},[],[],{"space":19941,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19943,"publishedVersion":213,"revision":59,"contentType":19945,"locale":27},{"sys":19942},{"type":12,"linkType":13,"id":14},{"sys":19944},{"id":20,"type":12,"linkType":21},{"sys":19946},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19948,"metaTitle":223,"metaDescription":224,"mainTitle":19949,"subtitle":243,"heroImage":19964,"ctaButton":266,"ctaLink":267},[222],{"data":19950,"content":19951,"nodeType":71},{},[19952,19958],{"data":19953,"content":19954,"nodeType":235},{},[19955],{"data":19956,"marks":19957,"value":234,"nodeType":79},{},[],{"data":19959,"content":19960,"nodeType":84},{},[19961],{"data":19962,"marks":19963,"value":242,"nodeType":79},{},[],{"metadata":19965,"sys":19968,"fields":19973},{"tags":19966,"concepts":19967},[],[],{"space":19969,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":19971,"publishedVersion":59,"revision":22,"locale":27},{"sys":19970},{"type":12,"linkType":13,"id":14},{"sys":19972},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":19974},{"url":258,"details":19975,"fileName":264,"contentType":265},{"size":260,"image":19976},{"width":262,"height":263},{"sys":19978,"fields":19981},{"id":19979,"createdAt":19980},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19982,"slug":19983,"articleIntro":19982,"category":19984},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19985],{"metadata":19986,"sys":19989,"fields":19996},{"tags":19987,"concepts":19988},[],[],{"space":19990,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":19992,"publishedVersion":213,"revision":59,"contentType":19994,"locale":27},{"sys":19991},{"type":12,"linkType":13,"id":14},{"sys":19993},{"id":20,"type":12,"linkType":21},{"sys":19995},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":19997,"metaTitle":223,"metaDescription":224,"mainTitle":19998,"subtitle":243,"heroImage":20013,"ctaButton":266,"ctaLink":267},[222],{"data":19999,"content":20000,"nodeType":71},{},[20001,20007],{"data":20002,"content":20003,"nodeType":235},{},[20004],{"data":20005,"marks":20006,"value":234,"nodeType":79},{},[],{"data":20008,"content":20009,"nodeType":84},{},[20010],{"data":20011,"marks":20012,"value":242,"nodeType":79},{},[],{"metadata":20014,"sys":20017,"fields":20022},{"tags":20015,"concepts":20016},[],[],{"space":20018,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20020,"publishedVersion":59,"revision":22,"locale":27},{"sys":20019},{"type":12,"linkType":13,"id":14},{"sys":20021},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20023},{"url":258,"details":20024,"fileName":264,"contentType":265},{"size":260,"image":20025},{"width":262,"height":263},{"sys":20027,"fields":20030},{"id":20028,"createdAt":20029},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":20031,"slug":20032,"articleIntro":20031,"category":20033},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[20034],{"metadata":20035,"sys":20038,"fields":20045},{"tags":20036,"concepts":20037},[],[],{"space":20039,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20041,"publishedVersion":213,"revision":59,"contentType":20043,"locale":27},{"sys":20040},{"type":12,"linkType":13,"id":14},{"sys":20042},{"id":20,"type":12,"linkType":21},{"sys":20044},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20046,"metaTitle":223,"metaDescription":224,"mainTitle":20047,"subtitle":243,"heroImage":20062,"ctaButton":266,"ctaLink":267},[222],{"data":20048,"content":20049,"nodeType":71},{},[20050,20056],{"data":20051,"content":20052,"nodeType":235},{},[20053],{"data":20054,"marks":20055,"value":234,"nodeType":79},{},[],{"data":20057,"content":20058,"nodeType":84},{},[20059],{"data":20060,"marks":20061,"value":242,"nodeType":79},{},[],{"metadata":20063,"sys":20066,"fields":20071},{"tags":20064,"concepts":20065},[],[],{"space":20067,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20069,"publishedVersion":59,"revision":22,"locale":27},{"sys":20068},{"type":12,"linkType":13,"id":14},{"sys":20070},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20072},{"url":258,"details":20073,"fileName":264,"contentType":265},{"size":260,"image":20074},{"width":262,"height":263},{"sys":20076,"fields":20079},{"id":20077,"createdAt":20078},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":20080,"slug":20081,"articleIntro":20080,"category":20082},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[20083],{"metadata":20084,"sys":20087,"fields":20094},{"tags":20085,"concepts":20086},[],[],{"space":20088,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20090,"publishedVersion":213,"revision":59,"contentType":20092,"locale":27},{"sys":20089},{"type":12,"linkType":13,"id":14},{"sys":20091},{"id":20,"type":12,"linkType":21},{"sys":20093},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20095,"metaTitle":223,"metaDescription":224,"mainTitle":20096,"subtitle":243,"heroImage":20111,"ctaButton":266,"ctaLink":267},[222],{"data":20097,"content":20098,"nodeType":71},{},[20099,20105],{"data":20100,"content":20101,"nodeType":235},{},[20102],{"data":20103,"marks":20104,"value":234,"nodeType":79},{},[],{"data":20106,"content":20107,"nodeType":84},{},[20108],{"data":20109,"marks":20110,"value":242,"nodeType":79},{},[],{"metadata":20112,"sys":20115,"fields":20120},{"tags":20113,"concepts":20114},[],[],{"space":20116,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20118,"publishedVersion":59,"revision":22,"locale":27},{"sys":20117},{"type":12,"linkType":13,"id":14},{"sys":20119},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20121},{"url":258,"details":20122,"fileName":264,"contentType":265},{"size":260,"image":20123},{"width":262,"height":263},{"sys":20125,"fields":20128},{"id":20126,"createdAt":20127},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":20129,"slug":20130,"articleIntro":20129,"category":20131},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[20132],{"metadata":20133,"sys":20136,"fields":20143},{"tags":20134,"concepts":20135},[],[],{"space":20137,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20139,"publishedVersion":213,"revision":59,"contentType":20141,"locale":27},{"sys":20138},{"type":12,"linkType":13,"id":14},{"sys":20140},{"id":20,"type":12,"linkType":21},{"sys":20142},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20144,"metaTitle":223,"metaDescription":224,"mainTitle":20145,"subtitle":243,"heroImage":20160,"ctaButton":266,"ctaLink":267},[222],{"data":20146,"content":20147,"nodeType":71},{},[20148,20154],{"data":20149,"content":20150,"nodeType":235},{},[20151],{"data":20152,"marks":20153,"value":234,"nodeType":79},{},[],{"data":20155,"content":20156,"nodeType":84},{},[20157],{"data":20158,"marks":20159,"value":242,"nodeType":79},{},[],{"metadata":20161,"sys":20164,"fields":20169},{"tags":20162,"concepts":20163},[],[],{"space":20165,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20167,"publishedVersion":59,"revision":22,"locale":27},{"sys":20166},{"type":12,"linkType":13,"id":14},{"sys":20168},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20170},{"url":258,"details":20171,"fileName":264,"contentType":265},{"size":260,"image":20172},{"width":262,"height":263},{"sys":20174,"fields":20177},{"id":20175,"createdAt":20176},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":20178,"slug":20179,"articleIntro":20178,"category":20180},"1688 - Intérêts courus","compte-1688-interets-courus",[20181],{"metadata":20182,"sys":20185,"fields":20192},{"tags":20183,"concepts":20184},[],[],{"space":20186,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20188,"publishedVersion":213,"revision":59,"contentType":20190,"locale":27},{"sys":20187},{"type":12,"linkType":13,"id":14},{"sys":20189},{"id":20,"type":12,"linkType":21},{"sys":20191},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20193,"metaTitle":223,"metaDescription":224,"mainTitle":20194,"subtitle":243,"heroImage":20209,"ctaButton":266,"ctaLink":267},[222],{"data":20195,"content":20196,"nodeType":71},{},[20197,20203],{"data":20198,"content":20199,"nodeType":235},{},[20200],{"data":20201,"marks":20202,"value":234,"nodeType":79},{},[],{"data":20204,"content":20205,"nodeType":84},{},[20206],{"data":20207,"marks":20208,"value":242,"nodeType":79},{},[],{"metadata":20210,"sys":20213,"fields":20218},{"tags":20211,"concepts":20212},[],[],{"space":20214,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20216,"publishedVersion":59,"revision":22,"locale":27},{"sys":20215},{"type":12,"linkType":13,"id":14},{"sys":20217},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20219},{"url":258,"details":20220,"fileName":264,"contentType":265},{"size":260,"image":20221},{"width":262,"height":263},{"sys":20223,"fields":20226},{"id":20224,"createdAt":20225},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":20227,"slug":20228,"articleIntro":20227,"category":20229},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[20230],{"metadata":20231,"sys":20234,"fields":20241},{"tags":20232,"concepts":20233},[],[],{"space":20235,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20237,"publishedVersion":213,"revision":59,"contentType":20239,"locale":27},{"sys":20236},{"type":12,"linkType":13,"id":14},{"sys":20238},{"id":20,"type":12,"linkType":21},{"sys":20240},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20242,"metaTitle":223,"metaDescription":224,"mainTitle":20243,"subtitle":243,"heroImage":20258,"ctaButton":266,"ctaLink":267},[222],{"data":20244,"content":20245,"nodeType":71},{},[20246,20252],{"data":20247,"content":20248,"nodeType":235},{},[20249],{"data":20250,"marks":20251,"value":234,"nodeType":79},{},[],{"data":20253,"content":20254,"nodeType":84},{},[20255],{"data":20256,"marks":20257,"value":242,"nodeType":79},{},[],{"metadata":20259,"sys":20262,"fields":20267},{"tags":20260,"concepts":20261},[],[],{"space":20263,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20265,"publishedVersion":59,"revision":22,"locale":27},{"sys":20264},{"type":12,"linkType":13,"id":14},{"sys":20266},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20268},{"url":258,"details":20269,"fileName":264,"contentType":265},{"size":260,"image":20270},{"width":262,"height":263},{"sys":20272,"fields":20275},{"id":20273,"createdAt":20274},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":20276,"slug":20277,"articleIntro":20276,"category":20278},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[20279],{"metadata":20280,"sys":20283,"fields":20290},{"tags":20281,"concepts":20282},[],[],{"space":20284,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20286,"publishedVersion":213,"revision":59,"contentType":20288,"locale":27},{"sys":20285},{"type":12,"linkType":13,"id":14},{"sys":20287},{"id":20,"type":12,"linkType":21},{"sys":20289},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20291,"metaTitle":223,"metaDescription":224,"mainTitle":20292,"subtitle":243,"heroImage":20307,"ctaButton":266,"ctaLink":267},[222],{"data":20293,"content":20294,"nodeType":71},{},[20295,20301],{"data":20296,"content":20297,"nodeType":235},{},[20298],{"data":20299,"marks":20300,"value":234,"nodeType":79},{},[],{"data":20302,"content":20303,"nodeType":84},{},[20304],{"data":20305,"marks":20306,"value":242,"nodeType":79},{},[],{"metadata":20308,"sys":20311,"fields":20316},{"tags":20309,"concepts":20310},[],[],{"space":20312,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20314,"publishedVersion":59,"revision":22,"locale":27},{"sys":20313},{"type":12,"linkType":13,"id":14},{"sys":20315},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20317},{"url":258,"details":20318,"fileName":264,"contentType":265},{"size":260,"image":20319},{"width":262,"height":263},{"sys":20321,"fields":20324},{"id":20322,"createdAt":20323},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":20325,"slug":20326,"articleIntro":20325,"category":20327},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[20328],{"metadata":20329,"sys":20332,"fields":20339},{"tags":20330,"concepts":20331},[],[],{"space":20333,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20335,"publishedVersion":213,"revision":59,"contentType":20337,"locale":27},{"sys":20334},{"type":12,"linkType":13,"id":14},{"sys":20336},{"id":20,"type":12,"linkType":21},{"sys":20338},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20340,"metaTitle":223,"metaDescription":224,"mainTitle":20341,"subtitle":243,"heroImage":20356,"ctaButton":266,"ctaLink":267},[222],{"data":20342,"content":20343,"nodeType":71},{},[20344,20350],{"data":20345,"content":20346,"nodeType":235},{},[20347],{"data":20348,"marks":20349,"value":234,"nodeType":79},{},[],{"data":20351,"content":20352,"nodeType":84},{},[20353],{"data":20354,"marks":20355,"value":242,"nodeType":79},{},[],{"metadata":20357,"sys":20360,"fields":20365},{"tags":20358,"concepts":20359},[],[],{"space":20361,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20363,"publishedVersion":59,"revision":22,"locale":27},{"sys":20362},{"type":12,"linkType":13,"id":14},{"sys":20364},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20366},{"url":258,"details":20367,"fileName":264,"contentType":265},{"size":260,"image":20368},{"width":262,"height":263},{"sys":20370,"fields":20373},{"id":20371,"createdAt":20372},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":20374,"slug":20375,"articleIntro":20374,"category":20376},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[20377],{"metadata":20378,"sys":20381,"fields":20388},{"tags":20379,"concepts":20380},[],[],{"space":20382,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20384,"publishedVersion":213,"revision":59,"contentType":20386,"locale":27},{"sys":20383},{"type":12,"linkType":13,"id":14},{"sys":20385},{"id":20,"type":12,"linkType":21},{"sys":20387},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20389,"metaTitle":223,"metaDescription":224,"mainTitle":20390,"subtitle":243,"heroImage":20405,"ctaButton":266,"ctaLink":267},[222],{"data":20391,"content":20392,"nodeType":71},{},[20393,20399],{"data":20394,"content":20395,"nodeType":235},{},[20396],{"data":20397,"marks":20398,"value":234,"nodeType":79},{},[],{"data":20400,"content":20401,"nodeType":84},{},[20402],{"data":20403,"marks":20404,"value":242,"nodeType":79},{},[],{"metadata":20406,"sys":20409,"fields":20414},{"tags":20407,"concepts":20408},[],[],{"space":20410,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20412,"publishedVersion":59,"revision":22,"locale":27},{"sys":20411},{"type":12,"linkType":13,"id":14},{"sys":20413},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20415},{"url":258,"details":20416,"fileName":264,"contentType":265},{"size":260,"image":20417},{"width":262,"height":263},{"sys":20419,"fields":20422},{"id":20420,"createdAt":20421},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":20423,"slug":20424,"articleIntro":20423,"category":20425},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[20426],{"metadata":20427,"sys":20430,"fields":20437},{"tags":20428,"concepts":20429},[],[],{"space":20431,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20433,"publishedVersion":213,"revision":59,"contentType":20435,"locale":27},{"sys":20432},{"type":12,"linkType":13,"id":14},{"sys":20434},{"id":20,"type":12,"linkType":21},{"sys":20436},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20438,"metaTitle":223,"metaDescription":224,"mainTitle":20439,"subtitle":243,"heroImage":20454,"ctaButton":266,"ctaLink":267},[222],{"data":20440,"content":20441,"nodeType":71},{},[20442,20448],{"data":20443,"content":20444,"nodeType":235},{},[20445],{"data":20446,"marks":20447,"value":234,"nodeType":79},{},[],{"data":20449,"content":20450,"nodeType":84},{},[20451],{"data":20452,"marks":20453,"value":242,"nodeType":79},{},[],{"metadata":20455,"sys":20458,"fields":20463},{"tags":20456,"concepts":20457},[],[],{"space":20459,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20461,"publishedVersion":59,"revision":22,"locale":27},{"sys":20460},{"type":12,"linkType":13,"id":14},{"sys":20462},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20464},{"url":258,"details":20465,"fileName":264,"contentType":265},{"size":260,"image":20466},{"width":262,"height":263},{"sys":20468,"fields":20471},{"id":20469,"createdAt":20470},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20472,"slug":20473,"articleIntro":20472,"category":20474},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20475],{"metadata":20476,"sys":20479,"fields":20486},{"tags":20477,"concepts":20478},[],[],{"space":20480,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20482,"publishedVersion":213,"revision":59,"contentType":20484,"locale":27},{"sys":20481},{"type":12,"linkType":13,"id":14},{"sys":20483},{"id":20,"type":12,"linkType":21},{"sys":20485},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20487,"metaTitle":223,"metaDescription":224,"mainTitle":20488,"subtitle":243,"heroImage":20503,"ctaButton":266,"ctaLink":267},[222],{"data":20489,"content":20490,"nodeType":71},{},[20491,20497],{"data":20492,"content":20493,"nodeType":235},{},[20494],{"data":20495,"marks":20496,"value":234,"nodeType":79},{},[],{"data":20498,"content":20499,"nodeType":84},{},[20500],{"data":20501,"marks":20502,"value":242,"nodeType":79},{},[],{"metadata":20504,"sys":20507,"fields":20512},{"tags":20505,"concepts":20506},[],[],{"space":20508,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20510,"publishedVersion":59,"revision":22,"locale":27},{"sys":20509},{"type":12,"linkType":13,"id":14},{"sys":20511},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20513},{"url":258,"details":20514,"fileName":264,"contentType":265},{"size":260,"image":20515},{"width":262,"height":263},{"sys":20517,"fields":20520},{"id":20518,"createdAt":20519},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":20521,"slug":20522,"articleIntro":-1,"category":20523},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[20524],{"metadata":20525,"sys":20528,"fields":20535},{"tags":20526,"concepts":20527},[],[],{"space":20529,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20531,"publishedVersion":213,"revision":59,"contentType":20533,"locale":27},{"sys":20530},{"type":12,"linkType":13,"id":14},{"sys":20532},{"id":20,"type":12,"linkType":21},{"sys":20534},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20536,"metaTitle":223,"metaDescription":224,"mainTitle":20537,"subtitle":243,"heroImage":20552,"ctaButton":266,"ctaLink":267},[222],{"data":20538,"content":20539,"nodeType":71},{},[20540,20546],{"data":20541,"content":20542,"nodeType":235},{},[20543],{"data":20544,"marks":20545,"value":234,"nodeType":79},{},[],{"data":20547,"content":20548,"nodeType":84},{},[20549],{"data":20550,"marks":20551,"value":242,"nodeType":79},{},[],{"metadata":20553,"sys":20556,"fields":20561},{"tags":20554,"concepts":20555},[],[],{"space":20557,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20559,"publishedVersion":59,"revision":22,"locale":27},{"sys":20558},{"type":12,"linkType":13,"id":14},{"sys":20560},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20562},{"url":258,"details":20563,"fileName":264,"contentType":265},{"size":260,"image":20564},{"width":262,"height":263},{"sys":20566,"fields":20569},{"id":20567,"createdAt":20568},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":20570,"slug":20571,"articleIntro":20570,"category":20572},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[20573],{"metadata":20574,"sys":20577,"fields":20584},{"tags":20575,"concepts":20576},[],[],{"space":20578,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20580,"publishedVersion":213,"revision":59,"contentType":20582,"locale":27},{"sys":20579},{"type":12,"linkType":13,"id":14},{"sys":20581},{"id":20,"type":12,"linkType":21},{"sys":20583},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20585,"metaTitle":223,"metaDescription":224,"mainTitle":20586,"subtitle":243,"heroImage":20601,"ctaButton":266,"ctaLink":267},[222],{"data":20587,"content":20588,"nodeType":71},{},[20589,20595],{"data":20590,"content":20591,"nodeType":235},{},[20592],{"data":20593,"marks":20594,"value":234,"nodeType":79},{},[],{"data":20596,"content":20597,"nodeType":84},{},[20598],{"data":20599,"marks":20600,"value":242,"nodeType":79},{},[],{"metadata":20602,"sys":20605,"fields":20610},{"tags":20603,"concepts":20604},[],[],{"space":20606,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20608,"publishedVersion":59,"revision":22,"locale":27},{"sys":20607},{"type":12,"linkType":13,"id":14},{"sys":20609},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20611},{"url":258,"details":20612,"fileName":264,"contentType":265},{"size":260,"image":20613},{"width":262,"height":263},{"sys":20615,"fields":20618},{"id":20616,"createdAt":20617},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":20619,"slug":20620,"articleIntro":20619,"category":20621},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[20622],{"metadata":20623,"sys":20626,"fields":20633},{"tags":20624,"concepts":20625},[],[],{"space":20627,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20629,"publishedVersion":213,"revision":59,"contentType":20631,"locale":27},{"sys":20628},{"type":12,"linkType":13,"id":14},{"sys":20630},{"id":20,"type":12,"linkType":21},{"sys":20632},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20634,"metaTitle":223,"metaDescription":224,"mainTitle":20635,"subtitle":243,"heroImage":20650,"ctaButton":266,"ctaLink":267},[222],{"data":20636,"content":20637,"nodeType":71},{},[20638,20644],{"data":20639,"content":20640,"nodeType":235},{},[20641],{"data":20642,"marks":20643,"value":234,"nodeType":79},{},[],{"data":20645,"content":20646,"nodeType":84},{},[20647],{"data":20648,"marks":20649,"value":242,"nodeType":79},{},[],{"metadata":20651,"sys":20654,"fields":20659},{"tags":20652,"concepts":20653},[],[],{"space":20655,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20657,"publishedVersion":59,"revision":22,"locale":27},{"sys":20656},{"type":12,"linkType":13,"id":14},{"sys":20658},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20660},{"url":258,"details":20661,"fileName":264,"contentType":265},{"size":260,"image":20662},{"width":262,"height":263},{"sys":20664,"fields":20667},{"id":20665,"createdAt":20666},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":20668,"slug":20669,"articleIntro":20668,"category":20670},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[20671],{"metadata":20672,"sys":20675,"fields":20682},{"tags":20673,"concepts":20674},[],[],{"space":20676,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20678,"publishedVersion":213,"revision":59,"contentType":20680,"locale":27},{"sys":20677},{"type":12,"linkType":13,"id":14},{"sys":20679},{"id":20,"type":12,"linkType":21},{"sys":20681},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20683,"metaTitle":223,"metaDescription":224,"mainTitle":20684,"subtitle":243,"heroImage":20699,"ctaButton":266,"ctaLink":267},[222],{"data":20685,"content":20686,"nodeType":71},{},[20687,20693],{"data":20688,"content":20689,"nodeType":235},{},[20690],{"data":20691,"marks":20692,"value":234,"nodeType":79},{},[],{"data":20694,"content":20695,"nodeType":84},{},[20696],{"data":20697,"marks":20698,"value":242,"nodeType":79},{},[],{"metadata":20700,"sys":20703,"fields":20708},{"tags":20701,"concepts":20702},[],[],{"space":20704,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20706,"publishedVersion":59,"revision":22,"locale":27},{"sys":20705},{"type":12,"linkType":13,"id":14},{"sys":20707},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20709},{"url":258,"details":20710,"fileName":264,"contentType":265},{"size":260,"image":20711},{"width":262,"height":263},{"sys":20713,"fields":20716},{"id":20714,"createdAt":20715},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":20717,"slug":20718,"articleIntro":-1,"category":20719},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[20720],{"metadata":20721,"sys":20724,"fields":20731},{"tags":20722,"concepts":20723},[],[],{"space":20725,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20727,"publishedVersion":213,"revision":59,"contentType":20729,"locale":27},{"sys":20726},{"type":12,"linkType":13,"id":14},{"sys":20728},{"id":20,"type":12,"linkType":21},{"sys":20730},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20732,"metaTitle":223,"metaDescription":224,"mainTitle":20733,"subtitle":243,"heroImage":20748,"ctaButton":266,"ctaLink":267},[222],{"data":20734,"content":20735,"nodeType":71},{},[20736,20742],{"data":20737,"content":20738,"nodeType":235},{},[20739],{"data":20740,"marks":20741,"value":234,"nodeType":79},{},[],{"data":20743,"content":20744,"nodeType":84},{},[20745],{"data":20746,"marks":20747,"value":242,"nodeType":79},{},[],{"metadata":20749,"sys":20752,"fields":20757},{"tags":20750,"concepts":20751},[],[],{"space":20753,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20755,"publishedVersion":59,"revision":22,"locale":27},{"sys":20754},{"type":12,"linkType":13,"id":14},{"sys":20756},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20758},{"url":258,"details":20759,"fileName":264,"contentType":265},{"size":260,"image":20760},{"width":262,"height":263},{"sys":20762,"fields":20765},{"id":20763,"createdAt":20764},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":20766,"slug":20767,"articleIntro":-1,"category":20768},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[20769],{"metadata":20770,"sys":20773,"fields":20780},{"tags":20771,"concepts":20772},[],[],{"space":20774,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20776,"publishedVersion":213,"revision":59,"contentType":20778,"locale":27},{"sys":20775},{"type":12,"linkType":13,"id":14},{"sys":20777},{"id":20,"type":12,"linkType":21},{"sys":20779},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20781,"metaTitle":223,"metaDescription":224,"mainTitle":20782,"subtitle":243,"heroImage":20797,"ctaButton":266,"ctaLink":267},[222],{"data":20783,"content":20784,"nodeType":71},{},[20785,20791],{"data":20786,"content":20787,"nodeType":235},{},[20788],{"data":20789,"marks":20790,"value":234,"nodeType":79},{},[],{"data":20792,"content":20793,"nodeType":84},{},[20794],{"data":20795,"marks":20796,"value":242,"nodeType":79},{},[],{"metadata":20798,"sys":20801,"fields":20806},{"tags":20799,"concepts":20800},[],[],{"space":20802,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20804,"publishedVersion":59,"revision":22,"locale":27},{"sys":20803},{"type":12,"linkType":13,"id":14},{"sys":20805},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20807},{"url":258,"details":20808,"fileName":264,"contentType":265},{"size":260,"image":20809},{"width":262,"height":263},{"sys":20811,"fields":20814},{"id":20812,"createdAt":20813},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":20815,"slug":20816,"articleIntro":20815,"category":20817},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[20818],{"metadata":20819,"sys":20822,"fields":20829},{"tags":20820,"concepts":20821},[],[],{"space":20823,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20825,"publishedVersion":213,"revision":59,"contentType":20827,"locale":27},{"sys":20824},{"type":12,"linkType":13,"id":14},{"sys":20826},{"id":20,"type":12,"linkType":21},{"sys":20828},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20830,"metaTitle":223,"metaDescription":224,"mainTitle":20831,"subtitle":243,"heroImage":20846,"ctaButton":266,"ctaLink":267},[222],{"data":20832,"content":20833,"nodeType":71},{},[20834,20840],{"data":20835,"content":20836,"nodeType":235},{},[20837],{"data":20838,"marks":20839,"value":234,"nodeType":79},{},[],{"data":20841,"content":20842,"nodeType":84},{},[20843],{"data":20844,"marks":20845,"value":242,"nodeType":79},{},[],{"metadata":20847,"sys":20850,"fields":20855},{"tags":20848,"concepts":20849},[],[],{"space":20851,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20853,"publishedVersion":59,"revision":22,"locale":27},{"sys":20852},{"type":12,"linkType":13,"id":14},{"sys":20854},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20856},{"url":258,"details":20857,"fileName":264,"contentType":265},{"size":260,"image":20858},{"width":262,"height":263},{"sys":20860,"fields":20863},{"id":20861,"createdAt":20862},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":20864,"slug":20865,"articleIntro":20864,"category":20866},"Compte 6156 - Maintenance","compte-6156-maintenance",[20867],{"metadata":20868,"sys":20871,"fields":20878},{"tags":20869,"concepts":20870},[],[],{"space":20872,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20874,"publishedVersion":213,"revision":59,"contentType":20876,"locale":27},{"sys":20873},{"type":12,"linkType":13,"id":14},{"sys":20875},{"id":20,"type":12,"linkType":21},{"sys":20877},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20879,"metaTitle":223,"metaDescription":224,"mainTitle":20880,"subtitle":243,"heroImage":20895,"ctaButton":266,"ctaLink":267},[222],{"data":20881,"content":20882,"nodeType":71},{},[20883,20889],{"data":20884,"content":20885,"nodeType":235},{},[20886],{"data":20887,"marks":20888,"value":234,"nodeType":79},{},[],{"data":20890,"content":20891,"nodeType":84},{},[20892],{"data":20893,"marks":20894,"value":242,"nodeType":79},{},[],{"metadata":20896,"sys":20899,"fields":20904},{"tags":20897,"concepts":20898},[],[],{"space":20900,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20902,"publishedVersion":59,"revision":22,"locale":27},{"sys":20901},{"type":12,"linkType":13,"id":14},{"sys":20903},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20905},{"url":258,"details":20906,"fileName":264,"contentType":265},{"size":260,"image":20907},{"width":262,"height":263},{"sys":20909,"fields":20912},{"id":20910,"createdAt":20911},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":20913,"slug":20914,"articleIntro":20913,"category":20915},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[20916],{"metadata":20917,"sys":20920,"fields":20927},{"tags":20918,"concepts":20919},[],[],{"space":20921,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20923,"publishedVersion":213,"revision":59,"contentType":20925,"locale":27},{"sys":20922},{"type":12,"linkType":13,"id":14},{"sys":20924},{"id":20,"type":12,"linkType":21},{"sys":20926},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20928,"metaTitle":223,"metaDescription":224,"mainTitle":20929,"subtitle":243,"heroImage":20944,"ctaButton":266,"ctaLink":267},[222],{"data":20930,"content":20931,"nodeType":71},{},[20932,20938],{"data":20933,"content":20934,"nodeType":235},{},[20935],{"data":20936,"marks":20937,"value":234,"nodeType":79},{},[],{"data":20939,"content":20940,"nodeType":84},{},[20941],{"data":20942,"marks":20943,"value":242,"nodeType":79},{},[],{"metadata":20945,"sys":20948,"fields":20953},{"tags":20946,"concepts":20947},[],[],{"space":20949,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":20951,"publishedVersion":59,"revision":22,"locale":27},{"sys":20950},{"type":12,"linkType":13,"id":14},{"sys":20952},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":20954},{"url":258,"details":20955,"fileName":264,"contentType":265},{"size":260,"image":20956},{"width":262,"height":263},{"sys":20958,"fields":20961},{"id":20959,"createdAt":20960},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":20962,"slug":20963,"articleIntro":-1,"category":20964},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[20965],{"metadata":20966,"sys":20969,"fields":20976},{"tags":20967,"concepts":20968},[],[],{"space":20970,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":20972,"publishedVersion":213,"revision":59,"contentType":20974,"locale":27},{"sys":20971},{"type":12,"linkType":13,"id":14},{"sys":20973},{"id":20,"type":12,"linkType":21},{"sys":20975},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":20977,"metaTitle":223,"metaDescription":224,"mainTitle":20978,"subtitle":243,"heroImage":20993,"ctaButton":266,"ctaLink":267},[222],{"data":20979,"content":20980,"nodeType":71},{},[20981,20987],{"data":20982,"content":20983,"nodeType":235},{},[20984],{"data":20985,"marks":20986,"value":234,"nodeType":79},{},[],{"data":20988,"content":20989,"nodeType":84},{},[20990],{"data":20991,"marks":20992,"value":242,"nodeType":79},{},[],{"metadata":20994,"sys":20997,"fields":21002},{"tags":20995,"concepts":20996},[],[],{"space":20998,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21000,"publishedVersion":59,"revision":22,"locale":27},{"sys":20999},{"type":12,"linkType":13,"id":14},{"sys":21001},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21003},{"url":258,"details":21004,"fileName":264,"contentType":265},{"size":260,"image":21005},{"width":262,"height":263},{"sys":21007,"fields":21010},{"id":21008,"createdAt":21009},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":21011,"slug":21012,"articleIntro":21011,"category":21013},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[21014],{"metadata":21015,"sys":21018,"fields":21025},{"tags":21016,"concepts":21017},[],[],{"space":21019,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21021,"publishedVersion":213,"revision":59,"contentType":21023,"locale":27},{"sys":21020},{"type":12,"linkType":13,"id":14},{"sys":21022},{"id":20,"type":12,"linkType":21},{"sys":21024},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21026,"metaTitle":223,"metaDescription":224,"mainTitle":21027,"subtitle":243,"heroImage":21042,"ctaButton":266,"ctaLink":267},[222],{"data":21028,"content":21029,"nodeType":71},{},[21030,21036],{"data":21031,"content":21032,"nodeType":235},{},[21033],{"data":21034,"marks":21035,"value":234,"nodeType":79},{},[],{"data":21037,"content":21038,"nodeType":84},{},[21039],{"data":21040,"marks":21041,"value":242,"nodeType":79},{},[],{"metadata":21043,"sys":21046,"fields":21051},{"tags":21044,"concepts":21045},[],[],{"space":21047,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21049,"publishedVersion":59,"revision":22,"locale":27},{"sys":21048},{"type":12,"linkType":13,"id":14},{"sys":21050},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21052},{"url":258,"details":21053,"fileName":264,"contentType":265},{"size":260,"image":21054},{"width":262,"height":263},{"sys":21056,"fields":21059},{"id":21057,"createdAt":21058},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":21060,"slug":21061,"articleIntro":21060,"category":21062},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[21063],{"metadata":21064,"sys":21067,"fields":21074},{"tags":21065,"concepts":21066},[],[],{"space":21068,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21070,"publishedVersion":213,"revision":59,"contentType":21072,"locale":27},{"sys":21069},{"type":12,"linkType":13,"id":14},{"sys":21071},{"id":20,"type":12,"linkType":21},{"sys":21073},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21075,"metaTitle":223,"metaDescription":224,"mainTitle":21076,"subtitle":243,"heroImage":21091,"ctaButton":266,"ctaLink":267},[222],{"data":21077,"content":21078,"nodeType":71},{},[21079,21085],{"data":21080,"content":21081,"nodeType":235},{},[21082],{"data":21083,"marks":21084,"value":234,"nodeType":79},{},[],{"data":21086,"content":21087,"nodeType":84},{},[21088],{"data":21089,"marks":21090,"value":242,"nodeType":79},{},[],{"metadata":21092,"sys":21095,"fields":21100},{"tags":21093,"concepts":21094},[],[],{"space":21096,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21098,"publishedVersion":59,"revision":22,"locale":27},{"sys":21097},{"type":12,"linkType":13,"id":14},{"sys":21099},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21101},{"url":258,"details":21102,"fileName":264,"contentType":265},{"size":260,"image":21103},{"width":262,"height":263},{"sys":21105,"fields":21108},{"id":21106,"createdAt":21107},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":21109,"slug":21110,"articleIntro":21109,"category":21111},"1681 - Autres emprunts","compte-1681-autres-emprunts",[21112],{"metadata":21113,"sys":21116,"fields":21123},{"tags":21114,"concepts":21115},[],[],{"space":21117,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21119,"publishedVersion":213,"revision":59,"contentType":21121,"locale":27},{"sys":21118},{"type":12,"linkType":13,"id":14},{"sys":21120},{"id":20,"type":12,"linkType":21},{"sys":21122},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21124,"metaTitle":223,"metaDescription":224,"mainTitle":21125,"subtitle":243,"heroImage":21140,"ctaButton":266,"ctaLink":267},[222],{"data":21126,"content":21127,"nodeType":71},{},[21128,21134],{"data":21129,"content":21130,"nodeType":235},{},[21131],{"data":21132,"marks":21133,"value":234,"nodeType":79},{},[],{"data":21135,"content":21136,"nodeType":84},{},[21137],{"data":21138,"marks":21139,"value":242,"nodeType":79},{},[],{"metadata":21141,"sys":21144,"fields":21149},{"tags":21142,"concepts":21143},[],[],{"space":21145,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21147,"publishedVersion":59,"revision":22,"locale":27},{"sys":21146},{"type":12,"linkType":13,"id":14},{"sys":21148},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21150},{"url":258,"details":21151,"fileName":264,"contentType":265},{"size":260,"image":21152},{"width":262,"height":263},{"sys":21154,"fields":21157},{"id":21155,"createdAt":21156},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":21158,"slug":21159,"articleIntro":21158,"category":21160},"Compte 6412 - Congés payés","compte-6412-conges-payes",[21161],{"metadata":21162,"sys":21165,"fields":21172},{"tags":21163,"concepts":21164},[],[],{"space":21166,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21168,"publishedVersion":213,"revision":59,"contentType":21170,"locale":27},{"sys":21167},{"type":12,"linkType":13,"id":14},{"sys":21169},{"id":20,"type":12,"linkType":21},{"sys":21171},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21173,"metaTitle":223,"metaDescription":224,"mainTitle":21174,"subtitle":243,"heroImage":21189,"ctaButton":266,"ctaLink":267},[222],{"data":21175,"content":21176,"nodeType":71},{},[21177,21183],{"data":21178,"content":21179,"nodeType":235},{},[21180],{"data":21181,"marks":21182,"value":234,"nodeType":79},{},[],{"data":21184,"content":21185,"nodeType":84},{},[21186],{"data":21187,"marks":21188,"value":242,"nodeType":79},{},[],{"metadata":21190,"sys":21193,"fields":21198},{"tags":21191,"concepts":21192},[],[],{"space":21194,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21196,"publishedVersion":59,"revision":22,"locale":27},{"sys":21195},{"type":12,"linkType":13,"id":14},{"sys":21197},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21199},{"url":258,"details":21200,"fileName":264,"contentType":265},{"size":260,"image":21201},{"width":262,"height":263},{"sys":21203,"fields":21206},{"id":21204,"createdAt":21205},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":21207,"slug":21208,"articleIntro":21207,"category":21209},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[21210],{"metadata":21211,"sys":21214,"fields":21221},{"tags":21212,"concepts":21213},[],[],{"space":21215,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21217,"publishedVersion":213,"revision":59,"contentType":21219,"locale":27},{"sys":21216},{"type":12,"linkType":13,"id":14},{"sys":21218},{"id":20,"type":12,"linkType":21},{"sys":21220},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21222,"metaTitle":223,"metaDescription":224,"mainTitle":21223,"subtitle":243,"heroImage":21238,"ctaButton":266,"ctaLink":267},[222],{"data":21224,"content":21225,"nodeType":71},{},[21226,21232],{"data":21227,"content":21228,"nodeType":235},{},[21229],{"data":21230,"marks":21231,"value":234,"nodeType":79},{},[],{"data":21233,"content":21234,"nodeType":84},{},[21235],{"data":21236,"marks":21237,"value":242,"nodeType":79},{},[],{"metadata":21239,"sys":21242,"fields":21247},{"tags":21240,"concepts":21241},[],[],{"space":21243,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21245,"publishedVersion":59,"revision":22,"locale":27},{"sys":21244},{"type":12,"linkType":13,"id":14},{"sys":21246},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21248},{"url":258,"details":21249,"fileName":264,"contentType":265},{"size":260,"image":21250},{"width":262,"height":263},{"sys":21252,"fields":21255},{"id":21253,"createdAt":21254},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":21256,"slug":21257,"articleIntro":21256,"category":21258},"Compte 508 - Obligations","compte-508-obligations",[21259],{"metadata":21260,"sys":21263,"fields":21270},{"tags":21261,"concepts":21262},[],[],{"space":21264,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21266,"publishedVersion":213,"revision":59,"contentType":21268,"locale":27},{"sys":21265},{"type":12,"linkType":13,"id":14},{"sys":21267},{"id":20,"type":12,"linkType":21},{"sys":21269},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21271,"metaTitle":223,"metaDescription":224,"mainTitle":21272,"subtitle":243,"heroImage":21287,"ctaButton":266,"ctaLink":267},[222],{"data":21273,"content":21274,"nodeType":71},{},[21275,21281],{"data":21276,"content":21277,"nodeType":235},{},[21278],{"data":21279,"marks":21280,"value":234,"nodeType":79},{},[],{"data":21282,"content":21283,"nodeType":84},{},[21284],{"data":21285,"marks":21286,"value":242,"nodeType":79},{},[],{"metadata":21288,"sys":21291,"fields":21296},{"tags":21289,"concepts":21290},[],[],{"space":21292,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21294,"publishedVersion":59,"revision":22,"locale":27},{"sys":21293},{"type":12,"linkType":13,"id":14},{"sys":21295},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21297},{"url":258,"details":21298,"fileName":264,"contentType":265},{"size":260,"image":21299},{"width":262,"height":263},{"sys":21301,"fields":21304},{"id":21302,"createdAt":21303},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":21305,"slug":21306,"articleIntro":21305,"category":21307},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[21308],{"metadata":21309,"sys":21312,"fields":21319},{"tags":21310,"concepts":21311},[],[],{"space":21313,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21315,"publishedVersion":213,"revision":59,"contentType":21317,"locale":27},{"sys":21314},{"type":12,"linkType":13,"id":14},{"sys":21316},{"id":20,"type":12,"linkType":21},{"sys":21318},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21320,"metaTitle":223,"metaDescription":224,"mainTitle":21321,"subtitle":243,"heroImage":21336,"ctaButton":266,"ctaLink":267},[222],{"data":21322,"content":21323,"nodeType":71},{},[21324,21330],{"data":21325,"content":21326,"nodeType":235},{},[21327],{"data":21328,"marks":21329,"value":234,"nodeType":79},{},[],{"data":21331,"content":21332,"nodeType":84},{},[21333],{"data":21334,"marks":21335,"value":242,"nodeType":79},{},[],{"metadata":21337,"sys":21340,"fields":21345},{"tags":21338,"concepts":21339},[],[],{"space":21341,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21343,"publishedVersion":59,"revision":22,"locale":27},{"sys":21342},{"type":12,"linkType":13,"id":14},{"sys":21344},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21346},{"url":258,"details":21347,"fileName":264,"contentType":265},{"size":260,"image":21348},{"width":262,"height":263},{"sys":21350,"fields":21353},{"id":21351,"createdAt":21352},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":21354,"slug":21355,"articleIntro":21354,"category":21356},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[21357],{"metadata":21358,"sys":21361,"fields":21368},{"tags":21359,"concepts":21360},[],[],{"space":21362,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21364,"publishedVersion":213,"revision":59,"contentType":21366,"locale":27},{"sys":21363},{"type":12,"linkType":13,"id":14},{"sys":21365},{"id":20,"type":12,"linkType":21},{"sys":21367},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21369,"metaTitle":223,"metaDescription":224,"mainTitle":21370,"subtitle":243,"heroImage":21385,"ctaButton":266,"ctaLink":267},[222],{"data":21371,"content":21372,"nodeType":71},{},[21373,21379],{"data":21374,"content":21375,"nodeType":235},{},[21376],{"data":21377,"marks":21378,"value":234,"nodeType":79},{},[],{"data":21380,"content":21381,"nodeType":84},{},[21382],{"data":21383,"marks":21384,"value":242,"nodeType":79},{},[],{"metadata":21386,"sys":21389,"fields":21394},{"tags":21387,"concepts":21388},[],[],{"space":21390,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21392,"publishedVersion":59,"revision":22,"locale":27},{"sys":21391},{"type":12,"linkType":13,"id":14},{"sys":21393},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21395},{"url":258,"details":21396,"fileName":264,"contentType":265},{"size":260,"image":21397},{"width":262,"height":263},{"sys":21399,"fields":21402},{"id":21400,"createdAt":21401},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":21403,"slug":21404,"articleIntro":21403,"category":21405},"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",[21406],{"metadata":21407,"sys":21410,"fields":21417},{"tags":21408,"concepts":21409},[],[],{"space":21411,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21413,"publishedVersion":213,"revision":59,"contentType":21415,"locale":27},{"sys":21412},{"type":12,"linkType":13,"id":14},{"sys":21414},{"id":20,"type":12,"linkType":21},{"sys":21416},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21418,"metaTitle":223,"metaDescription":224,"mainTitle":21419,"subtitle":243,"heroImage":21434,"ctaButton":266,"ctaLink":267},[222],{"data":21420,"content":21421,"nodeType":71},{},[21422,21428],{"data":21423,"content":21424,"nodeType":235},{},[21425],{"data":21426,"marks":21427,"value":234,"nodeType":79},{},[],{"data":21429,"content":21430,"nodeType":84},{},[21431],{"data":21432,"marks":21433,"value":242,"nodeType":79},{},[],{"metadata":21435,"sys":21438,"fields":21443},{"tags":21436,"concepts":21437},[],[],{"space":21439,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21441,"publishedVersion":59,"revision":22,"locale":27},{"sys":21440},{"type":12,"linkType":13,"id":14},{"sys":21442},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21444},{"url":258,"details":21445,"fileName":264,"contentType":265},{"size":260,"image":21446},{"width":262,"height":263},{"sys":21448,"fields":21451},{"id":21449,"createdAt":21450},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":21452,"slug":21453,"articleIntro":21452,"category":21454},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[21455],{"metadata":21456,"sys":21459,"fields":21466},{"tags":21457,"concepts":21458},[],[],{"space":21460,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21462,"publishedVersion":213,"revision":59,"contentType":21464,"locale":27},{"sys":21461},{"type":12,"linkType":13,"id":14},{"sys":21463},{"id":20,"type":12,"linkType":21},{"sys":21465},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21467,"metaTitle":223,"metaDescription":224,"mainTitle":21468,"subtitle":243,"heroImage":21483,"ctaButton":266,"ctaLink":267},[222],{"data":21469,"content":21470,"nodeType":71},{},[21471,21477],{"data":21472,"content":21473,"nodeType":235},{},[21474],{"data":21475,"marks":21476,"value":234,"nodeType":79},{},[],{"data":21478,"content":21479,"nodeType":84},{},[21480],{"data":21481,"marks":21482,"value":242,"nodeType":79},{},[],{"metadata":21484,"sys":21487,"fields":21492},{"tags":21485,"concepts":21486},[],[],{"space":21488,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21490,"publishedVersion":59,"revision":22,"locale":27},{"sys":21489},{"type":12,"linkType":13,"id":14},{"sys":21491},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21493},{"url":258,"details":21494,"fileName":264,"contentType":265},{"size":260,"image":21495},{"width":262,"height":263},{"sys":21497,"fields":21500},{"id":21498,"createdAt":21499},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":21501,"slug":21502,"articleIntro":21501,"category":21503},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[21504],{"metadata":21505,"sys":21508,"fields":21515},{"tags":21506,"concepts":21507},[],[],{"space":21509,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21511,"publishedVersion":213,"revision":59,"contentType":21513,"locale":27},{"sys":21510},{"type":12,"linkType":13,"id":14},{"sys":21512},{"id":20,"type":12,"linkType":21},{"sys":21514},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21516,"metaTitle":223,"metaDescription":224,"mainTitle":21517,"subtitle":243,"heroImage":21532,"ctaButton":266,"ctaLink":267},[222],{"data":21518,"content":21519,"nodeType":71},{},[21520,21526],{"data":21521,"content":21522,"nodeType":235},{},[21523],{"data":21524,"marks":21525,"value":234,"nodeType":79},{},[],{"data":21527,"content":21528,"nodeType":84},{},[21529],{"data":21530,"marks":21531,"value":242,"nodeType":79},{},[],{"metadata":21533,"sys":21536,"fields":21541},{"tags":21534,"concepts":21535},[],[],{"space":21537,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21539,"publishedVersion":59,"revision":22,"locale":27},{"sys":21538},{"type":12,"linkType":13,"id":14},{"sys":21540},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21542},{"url":258,"details":21543,"fileName":264,"contentType":265},{"size":260,"image":21544},{"width":262,"height":263},{"sys":21546,"fields":21549},{"id":21547,"createdAt":21548},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":21550,"slug":21551,"articleIntro":-1,"category":21552},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[21553],{"metadata":21554,"sys":21557,"fields":21564},{"tags":21555,"concepts":21556},[],[],{"space":21558,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21560,"publishedVersion":213,"revision":59,"contentType":21562,"locale":27},{"sys":21559},{"type":12,"linkType":13,"id":14},{"sys":21561},{"id":20,"type":12,"linkType":21},{"sys":21563},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21565,"metaTitle":223,"metaDescription":224,"mainTitle":21566,"subtitle":243,"heroImage":21581,"ctaButton":266,"ctaLink":267},[222],{"data":21567,"content":21568,"nodeType":71},{},[21569,21575],{"data":21570,"content":21571,"nodeType":235},{},[21572],{"data":21573,"marks":21574,"value":234,"nodeType":79},{},[],{"data":21576,"content":21577,"nodeType":84},{},[21578],{"data":21579,"marks":21580,"value":242,"nodeType":79},{},[],{"metadata":21582,"sys":21585,"fields":21590},{"tags":21583,"concepts":21584},[],[],{"space":21586,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21588,"publishedVersion":59,"revision":22,"locale":27},{"sys":21587},{"type":12,"linkType":13,"id":14},{"sys":21589},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21591},{"url":258,"details":21592,"fileName":264,"contentType":265},{"size":260,"image":21593},{"width":262,"height":263},{"sys":21595,"fields":21598},{"id":21596,"createdAt":21597},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":21599,"slug":21600,"articleIntro":21599,"category":21601},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[21602],{"metadata":21603,"sys":21606,"fields":21613},{"tags":21604,"concepts":21605},[],[],{"space":21607,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21609,"publishedVersion":213,"revision":59,"contentType":21611,"locale":27},{"sys":21608},{"type":12,"linkType":13,"id":14},{"sys":21610},{"id":20,"type":12,"linkType":21},{"sys":21612},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21614,"metaTitle":223,"metaDescription":224,"mainTitle":21615,"subtitle":243,"heroImage":21630,"ctaButton":266,"ctaLink":267},[222],{"data":21616,"content":21617,"nodeType":71},{},[21618,21624],{"data":21619,"content":21620,"nodeType":235},{},[21621],{"data":21622,"marks":21623,"value":234,"nodeType":79},{},[],{"data":21625,"content":21626,"nodeType":84},{},[21627],{"data":21628,"marks":21629,"value":242,"nodeType":79},{},[],{"metadata":21631,"sys":21634,"fields":21639},{"tags":21632,"concepts":21633},[],[],{"space":21635,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21637,"publishedVersion":59,"revision":22,"locale":27},{"sys":21636},{"type":12,"linkType":13,"id":14},{"sys":21638},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21640},{"url":258,"details":21641,"fileName":264,"contentType":265},{"size":260,"image":21642},{"width":262,"height":263},{"sys":21644,"fields":21647},{"id":21645,"createdAt":21646},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":21648,"slug":21649,"articleIntro":21648,"category":21650},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[21651],{"metadata":21652,"sys":21655,"fields":21662},{"tags":21653,"concepts":21654},[],[],{"space":21656,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21658,"publishedVersion":213,"revision":59,"contentType":21660,"locale":27},{"sys":21657},{"type":12,"linkType":13,"id":14},{"sys":21659},{"id":20,"type":12,"linkType":21},{"sys":21661},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21663,"metaTitle":223,"metaDescription":224,"mainTitle":21664,"subtitle":243,"heroImage":21679,"ctaButton":266,"ctaLink":267},[222],{"data":21665,"content":21666,"nodeType":71},{},[21667,21673],{"data":21668,"content":21669,"nodeType":235},{},[21670],{"data":21671,"marks":21672,"value":234,"nodeType":79},{},[],{"data":21674,"content":21675,"nodeType":84},{},[21676],{"data":21677,"marks":21678,"value":242,"nodeType":79},{},[],{"metadata":21680,"sys":21683,"fields":21688},{"tags":21681,"concepts":21682},[],[],{"space":21684,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21686,"publishedVersion":59,"revision":22,"locale":27},{"sys":21685},{"type":12,"linkType":13,"id":14},{"sys":21687},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21689},{"url":258,"details":21690,"fileName":264,"contentType":265},{"size":260,"image":21691},{"width":262,"height":263},{"sys":21693,"fields":21696},{"id":21694,"createdAt":21695},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":21697,"slug":21698,"articleIntro":21697,"category":21699},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[21700],{"metadata":21701,"sys":21704,"fields":21711},{"tags":21702,"concepts":21703},[],[],{"space":21705,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21707,"publishedVersion":213,"revision":59,"contentType":21709,"locale":27},{"sys":21706},{"type":12,"linkType":13,"id":14},{"sys":21708},{"id":20,"type":12,"linkType":21},{"sys":21710},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21712,"metaTitle":223,"metaDescription":224,"mainTitle":21713,"subtitle":243,"heroImage":21728,"ctaButton":266,"ctaLink":267},[222],{"data":21714,"content":21715,"nodeType":71},{},[21716,21722],{"data":21717,"content":21718,"nodeType":235},{},[21719],{"data":21720,"marks":21721,"value":234,"nodeType":79},{},[],{"data":21723,"content":21724,"nodeType":84},{},[21725],{"data":21726,"marks":21727,"value":242,"nodeType":79},{},[],{"metadata":21729,"sys":21732,"fields":21737},{"tags":21730,"concepts":21731},[],[],{"space":21733,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21735,"publishedVersion":59,"revision":22,"locale":27},{"sys":21734},{"type":12,"linkType":13,"id":14},{"sys":21736},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21738},{"url":258,"details":21739,"fileName":264,"contentType":265},{"size":260,"image":21740},{"width":262,"height":263},{"sys":21742,"fields":21745},{"id":21743,"createdAt":21744},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":21746,"slug":21747,"articleIntro":-1,"category":21748},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[21749],{"metadata":21750,"sys":21753,"fields":21760},{"tags":21751,"concepts":21752},[],[],{"space":21754,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21756,"publishedVersion":213,"revision":59,"contentType":21758,"locale":27},{"sys":21755},{"type":12,"linkType":13,"id":14},{"sys":21757},{"id":20,"type":12,"linkType":21},{"sys":21759},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21761,"metaTitle":223,"metaDescription":224,"mainTitle":21762,"subtitle":243,"heroImage":21777,"ctaButton":266,"ctaLink":267},[222],{"data":21763,"content":21764,"nodeType":71},{},[21765,21771],{"data":21766,"content":21767,"nodeType":235},{},[21768],{"data":21769,"marks":21770,"value":234,"nodeType":79},{},[],{"data":21772,"content":21773,"nodeType":84},{},[21774],{"data":21775,"marks":21776,"value":242,"nodeType":79},{},[],{"metadata":21778,"sys":21781,"fields":21786},{"tags":21779,"concepts":21780},[],[],{"space":21782,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21784,"publishedVersion":59,"revision":22,"locale":27},{"sys":21783},{"type":12,"linkType":13,"id":14},{"sys":21785},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21787},{"url":258,"details":21788,"fileName":264,"contentType":265},{"size":260,"image":21789},{"width":262,"height":263},{"sys":21791,"fields":21794},{"id":21792,"createdAt":21793},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":21795,"slug":21796,"articleIntro":21795,"category":21797},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[21798],{"metadata":21799,"sys":21802,"fields":21809},{"tags":21800,"concepts":21801},[],[],{"space":21803,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21805,"publishedVersion":213,"revision":59,"contentType":21807,"locale":27},{"sys":21804},{"type":12,"linkType":13,"id":14},{"sys":21806},{"id":20,"type":12,"linkType":21},{"sys":21808},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21810,"metaTitle":223,"metaDescription":224,"mainTitle":21811,"subtitle":243,"heroImage":21826,"ctaButton":266,"ctaLink":267},[222],{"data":21812,"content":21813,"nodeType":71},{},[21814,21820],{"data":21815,"content":21816,"nodeType":235},{},[21817],{"data":21818,"marks":21819,"value":234,"nodeType":79},{},[],{"data":21821,"content":21822,"nodeType":84},{},[21823],{"data":21824,"marks":21825,"value":242,"nodeType":79},{},[],{"metadata":21827,"sys":21830,"fields":21835},{"tags":21828,"concepts":21829},[],[],{"space":21831,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21833,"publishedVersion":59,"revision":22,"locale":27},{"sys":21832},{"type":12,"linkType":13,"id":14},{"sys":21834},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21836},{"url":258,"details":21837,"fileName":264,"contentType":265},{"size":260,"image":21838},{"width":262,"height":263},{"sys":21840,"fields":21843},{"id":21841,"createdAt":21842},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":21844,"slug":21845,"articleIntro":-1,"category":21846},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[21847],{"metadata":21848,"sys":21851,"fields":21858},{"tags":21849,"concepts":21850},[],[],{"space":21852,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21854,"publishedVersion":213,"revision":59,"contentType":21856,"locale":27},{"sys":21853},{"type":12,"linkType":13,"id":14},{"sys":21855},{"id":20,"type":12,"linkType":21},{"sys":21857},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21859,"metaTitle":223,"metaDescription":224,"mainTitle":21860,"subtitle":243,"heroImage":21875,"ctaButton":266,"ctaLink":267},[222],{"data":21861,"content":21862,"nodeType":71},{},[21863,21869],{"data":21864,"content":21865,"nodeType":235},{},[21866],{"data":21867,"marks":21868,"value":234,"nodeType":79},{},[],{"data":21870,"content":21871,"nodeType":84},{},[21872],{"data":21873,"marks":21874,"value":242,"nodeType":79},{},[],{"metadata":21876,"sys":21879,"fields":21884},{"tags":21877,"concepts":21878},[],[],{"space":21880,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21882,"publishedVersion":59,"revision":22,"locale":27},{"sys":21881},{"type":12,"linkType":13,"id":14},{"sys":21883},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21885},{"url":258,"details":21886,"fileName":264,"contentType":265},{"size":260,"image":21887},{"width":262,"height":263},{"sys":21889,"fields":21892},{"id":21890,"createdAt":21891},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":21893,"slug":21894,"articleIntro":21893,"category":21895},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[21896],{"metadata":21897,"sys":21900,"fields":21907},{"tags":21898,"concepts":21899},[],[],{"space":21901,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21903,"publishedVersion":213,"revision":59,"contentType":21905,"locale":27},{"sys":21902},{"type":12,"linkType":13,"id":14},{"sys":21904},{"id":20,"type":12,"linkType":21},{"sys":21906},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21908,"metaTitle":223,"metaDescription":224,"mainTitle":21909,"subtitle":243,"heroImage":21924,"ctaButton":266,"ctaLink":267},[222],{"data":21910,"content":21911,"nodeType":71},{},[21912,21918],{"data":21913,"content":21914,"nodeType":235},{},[21915],{"data":21916,"marks":21917,"value":234,"nodeType":79},{},[],{"data":21919,"content":21920,"nodeType":84},{},[21921],{"data":21922,"marks":21923,"value":242,"nodeType":79},{},[],{"metadata":21925,"sys":21928,"fields":21933},{"tags":21926,"concepts":21927},[],[],{"space":21929,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21931,"publishedVersion":59,"revision":22,"locale":27},{"sys":21930},{"type":12,"linkType":13,"id":14},{"sys":21932},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21934},{"url":258,"details":21935,"fileName":264,"contentType":265},{"size":260,"image":21936},{"width":262,"height":263},{"sys":21938,"fields":21941},{"id":21939,"createdAt":21940},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":21942,"slug":21943,"articleIntro":21942,"category":21944},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[21945],{"metadata":21946,"sys":21949,"fields":21956},{"tags":21947,"concepts":21948},[],[],{"space":21950,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":21952,"publishedVersion":213,"revision":59,"contentType":21954,"locale":27},{"sys":21951},{"type":12,"linkType":13,"id":14},{"sys":21953},{"id":20,"type":12,"linkType":21},{"sys":21955},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":21957,"metaTitle":223,"metaDescription":224,"mainTitle":21958,"subtitle":243,"heroImage":21973,"ctaButton":266,"ctaLink":267},[222],{"data":21959,"content":21960,"nodeType":71},{},[21961,21967],{"data":21962,"content":21963,"nodeType":235},{},[21964],{"data":21965,"marks":21966,"value":234,"nodeType":79},{},[],{"data":21968,"content":21969,"nodeType":84},{},[21970],{"data":21971,"marks":21972,"value":242,"nodeType":79},{},[],{"metadata":21974,"sys":21977,"fields":21982},{"tags":21975,"concepts":21976},[],[],{"space":21978,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":21980,"publishedVersion":59,"revision":22,"locale":27},{"sys":21979},{"type":12,"linkType":13,"id":14},{"sys":21981},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":21983},{"url":258,"details":21984,"fileName":264,"contentType":265},{"size":260,"image":21985},{"width":262,"height":263},{"sys":21987,"fields":21990},{"id":21988,"createdAt":21989},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":21991,"slug":21992,"articleIntro":21991,"category":21993},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[21994],{"metadata":21995,"sys":21998,"fields":22005},{"tags":21996,"concepts":21997},[],[],{"space":21999,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22001,"publishedVersion":213,"revision":59,"contentType":22003,"locale":27},{"sys":22000},{"type":12,"linkType":13,"id":14},{"sys":22002},{"id":20,"type":12,"linkType":21},{"sys":22004},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22006,"metaTitle":223,"metaDescription":224,"mainTitle":22007,"subtitle":243,"heroImage":22022,"ctaButton":266,"ctaLink":267},[222],{"data":22008,"content":22009,"nodeType":71},{},[22010,22016],{"data":22011,"content":22012,"nodeType":235},{},[22013],{"data":22014,"marks":22015,"value":234,"nodeType":79},{},[],{"data":22017,"content":22018,"nodeType":84},{},[22019],{"data":22020,"marks":22021,"value":242,"nodeType":79},{},[],{"metadata":22023,"sys":22026,"fields":22031},{"tags":22024,"concepts":22025},[],[],{"space":22027,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22029,"publishedVersion":59,"revision":22,"locale":27},{"sys":22028},{"type":12,"linkType":13,"id":14},{"sys":22030},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22032},{"url":258,"details":22033,"fileName":264,"contentType":265},{"size":260,"image":22034},{"width":262,"height":263},{"sys":22036,"fields":22039},{"id":22037,"createdAt":22038},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":22040,"slug":22041,"articleIntro":22040,"category":22042},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[22043],{"metadata":22044,"sys":22047,"fields":22054},{"tags":22045,"concepts":22046},[],[],{"space":22048,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22050,"publishedVersion":213,"revision":59,"contentType":22052,"locale":27},{"sys":22049},{"type":12,"linkType":13,"id":14},{"sys":22051},{"id":20,"type":12,"linkType":21},{"sys":22053},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22055,"metaTitle":223,"metaDescription":224,"mainTitle":22056,"subtitle":243,"heroImage":22071,"ctaButton":266,"ctaLink":267},[222],{"data":22057,"content":22058,"nodeType":71},{},[22059,22065],{"data":22060,"content":22061,"nodeType":235},{},[22062],{"data":22063,"marks":22064,"value":234,"nodeType":79},{},[],{"data":22066,"content":22067,"nodeType":84},{},[22068],{"data":22069,"marks":22070,"value":242,"nodeType":79},{},[],{"metadata":22072,"sys":22075,"fields":22080},{"tags":22073,"concepts":22074},[],[],{"space":22076,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22078,"publishedVersion":59,"revision":22,"locale":27},{"sys":22077},{"type":12,"linkType":13,"id":14},{"sys":22079},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22081},{"url":258,"details":22082,"fileName":264,"contentType":265},{"size":260,"image":22083},{"width":262,"height":263},{"sys":22085,"fields":22088},{"id":22086,"createdAt":22087},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":22089,"slug":22090,"articleIntro":22089,"category":22091},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[22092],{"metadata":22093,"sys":22096,"fields":22103},{"tags":22094,"concepts":22095},[],[],{"space":22097,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22099,"publishedVersion":213,"revision":59,"contentType":22101,"locale":27},{"sys":22098},{"type":12,"linkType":13,"id":14},{"sys":22100},{"id":20,"type":12,"linkType":21},{"sys":22102},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22104,"metaTitle":223,"metaDescription":224,"mainTitle":22105,"subtitle":243,"heroImage":22120,"ctaButton":266,"ctaLink":267},[222],{"data":22106,"content":22107,"nodeType":71},{},[22108,22114],{"data":22109,"content":22110,"nodeType":235},{},[22111],{"data":22112,"marks":22113,"value":234,"nodeType":79},{},[],{"data":22115,"content":22116,"nodeType":84},{},[22117],{"data":22118,"marks":22119,"value":242,"nodeType":79},{},[],{"metadata":22121,"sys":22124,"fields":22129},{"tags":22122,"concepts":22123},[],[],{"space":22125,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22127,"publishedVersion":59,"revision":22,"locale":27},{"sys":22126},{"type":12,"linkType":13,"id":14},{"sys":22128},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22130},{"url":258,"details":22131,"fileName":264,"contentType":265},{"size":260,"image":22132},{"width":262,"height":263},{"sys":22134,"fields":22137},{"id":22135,"createdAt":22136},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":22138,"slug":22139,"articleIntro":22138,"category":22140},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[22141],{"metadata":22142,"sys":22145,"fields":22152},{"tags":22143,"concepts":22144},[],[],{"space":22146,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22148,"publishedVersion":213,"revision":59,"contentType":22150,"locale":27},{"sys":22147},{"type":12,"linkType":13,"id":14},{"sys":22149},{"id":20,"type":12,"linkType":21},{"sys":22151},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22153,"metaTitle":223,"metaDescription":224,"mainTitle":22154,"subtitle":243,"heroImage":22169,"ctaButton":266,"ctaLink":267},[222],{"data":22155,"content":22156,"nodeType":71},{},[22157,22163],{"data":22158,"content":22159,"nodeType":235},{},[22160],{"data":22161,"marks":22162,"value":234,"nodeType":79},{},[],{"data":22164,"content":22165,"nodeType":84},{},[22166],{"data":22167,"marks":22168,"value":242,"nodeType":79},{},[],{"metadata":22170,"sys":22173,"fields":22178},{"tags":22171,"concepts":22172},[],[],{"space":22174,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22176,"publishedVersion":59,"revision":22,"locale":27},{"sys":22175},{"type":12,"linkType":13,"id":14},{"sys":22177},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22179},{"url":258,"details":22180,"fileName":264,"contentType":265},{"size":260,"image":22181},{"width":262,"height":263},{"sys":22183,"fields":22186},{"id":22184,"createdAt":22185},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":22187,"slug":22188,"articleIntro":22187,"category":22189},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[22190],{"metadata":22191,"sys":22194,"fields":22201},{"tags":22192,"concepts":22193},[],[],{"space":22195,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22197,"publishedVersion":213,"revision":59,"contentType":22199,"locale":27},{"sys":22196},{"type":12,"linkType":13,"id":14},{"sys":22198},{"id":20,"type":12,"linkType":21},{"sys":22200},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22202,"metaTitle":223,"metaDescription":224,"mainTitle":22203,"subtitle":243,"heroImage":22218,"ctaButton":266,"ctaLink":267},[222],{"data":22204,"content":22205,"nodeType":71},{},[22206,22212],{"data":22207,"content":22208,"nodeType":235},{},[22209],{"data":22210,"marks":22211,"value":234,"nodeType":79},{},[],{"data":22213,"content":22214,"nodeType":84},{},[22215],{"data":22216,"marks":22217,"value":242,"nodeType":79},{},[],{"metadata":22219,"sys":22222,"fields":22227},{"tags":22220,"concepts":22221},[],[],{"space":22223,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22225,"publishedVersion":59,"revision":22,"locale":27},{"sys":22224},{"type":12,"linkType":13,"id":14},{"sys":22226},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22228},{"url":258,"details":22229,"fileName":264,"contentType":265},{"size":260,"image":22230},{"width":262,"height":263},{"sys":22232,"fields":22235},{"id":22233,"createdAt":22234},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":22236,"slug":22237,"articleIntro":22236,"category":22238},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[22239],{"metadata":22240,"sys":22243,"fields":22250},{"tags":22241,"concepts":22242},[],[],{"space":22244,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22246,"publishedVersion":213,"revision":59,"contentType":22248,"locale":27},{"sys":22245},{"type":12,"linkType":13,"id":14},{"sys":22247},{"id":20,"type":12,"linkType":21},{"sys":22249},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22251,"metaTitle":223,"metaDescription":224,"mainTitle":22252,"subtitle":243,"heroImage":22267,"ctaButton":266,"ctaLink":267},[222],{"data":22253,"content":22254,"nodeType":71},{},[22255,22261],{"data":22256,"content":22257,"nodeType":235},{},[22258],{"data":22259,"marks":22260,"value":234,"nodeType":79},{},[],{"data":22262,"content":22263,"nodeType":84},{},[22264],{"data":22265,"marks":22266,"value":242,"nodeType":79},{},[],{"metadata":22268,"sys":22271,"fields":22276},{"tags":22269,"concepts":22270},[],[],{"space":22272,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22274,"publishedVersion":59,"revision":22,"locale":27},{"sys":22273},{"type":12,"linkType":13,"id":14},{"sys":22275},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22277},{"url":258,"details":22278,"fileName":264,"contentType":265},{"size":260,"image":22279},{"width":262,"height":263},{"sys":22281,"fields":22284},{"id":22282,"createdAt":22283},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":22285,"slug":22286,"articleIntro":22285,"category":22287},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[22288],{"metadata":22289,"sys":22292,"fields":22299},{"tags":22290,"concepts":22291},[],[],{"space":22293,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22295,"publishedVersion":213,"revision":59,"contentType":22297,"locale":27},{"sys":22294},{"type":12,"linkType":13,"id":14},{"sys":22296},{"id":20,"type":12,"linkType":21},{"sys":22298},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22300,"metaTitle":223,"metaDescription":224,"mainTitle":22301,"subtitle":243,"heroImage":22316,"ctaButton":266,"ctaLink":267},[222],{"data":22302,"content":22303,"nodeType":71},{},[22304,22310],{"data":22305,"content":22306,"nodeType":235},{},[22307],{"data":22308,"marks":22309,"value":234,"nodeType":79},{},[],{"data":22311,"content":22312,"nodeType":84},{},[22313],{"data":22314,"marks":22315,"value":242,"nodeType":79},{},[],{"metadata":22317,"sys":22320,"fields":22325},{"tags":22318,"concepts":22319},[],[],{"space":22321,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22323,"publishedVersion":59,"revision":22,"locale":27},{"sys":22322},{"type":12,"linkType":13,"id":14},{"sys":22324},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22326},{"url":258,"details":22327,"fileName":264,"contentType":265},{"size":260,"image":22328},{"width":262,"height":263},{"sys":22330,"fields":22333},{"id":22331,"createdAt":22332},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":22334,"slug":22335,"articleIntro":22334,"category":22336},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[22337],{"metadata":22338,"sys":22341,"fields":22348},{"tags":22339,"concepts":22340},[],[],{"space":22342,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22344,"publishedVersion":213,"revision":59,"contentType":22346,"locale":27},{"sys":22343},{"type":12,"linkType":13,"id":14},{"sys":22345},{"id":20,"type":12,"linkType":21},{"sys":22347},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22349,"metaTitle":223,"metaDescription":224,"mainTitle":22350,"subtitle":243,"heroImage":22365,"ctaButton":266,"ctaLink":267},[222],{"data":22351,"content":22352,"nodeType":71},{},[22353,22359],{"data":22354,"content":22355,"nodeType":235},{},[22356],{"data":22357,"marks":22358,"value":234,"nodeType":79},{},[],{"data":22360,"content":22361,"nodeType":84},{},[22362],{"data":22363,"marks":22364,"value":242,"nodeType":79},{},[],{"metadata":22366,"sys":22369,"fields":22374},{"tags":22367,"concepts":22368},[],[],{"space":22370,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22372,"publishedVersion":59,"revision":22,"locale":27},{"sys":22371},{"type":12,"linkType":13,"id":14},{"sys":22373},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22375},{"url":258,"details":22376,"fileName":264,"contentType":265},{"size":260,"image":22377},{"width":262,"height":263},{"sys":22379,"fields":22382},{"id":22380,"createdAt":22381},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":22383,"slug":22384,"articleIntro":22383,"category":22385},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[22386],{"metadata":22387,"sys":22390,"fields":22397},{"tags":22388,"concepts":22389},[],[],{"space":22391,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22393,"publishedVersion":213,"revision":59,"contentType":22395,"locale":27},{"sys":22392},{"type":12,"linkType":13,"id":14},{"sys":22394},{"id":20,"type":12,"linkType":21},{"sys":22396},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22398,"metaTitle":223,"metaDescription":224,"mainTitle":22399,"subtitle":243,"heroImage":22414,"ctaButton":266,"ctaLink":267},[222],{"data":22400,"content":22401,"nodeType":71},{},[22402,22408],{"data":22403,"content":22404,"nodeType":235},{},[22405],{"data":22406,"marks":22407,"value":234,"nodeType":79},{},[],{"data":22409,"content":22410,"nodeType":84},{},[22411],{"data":22412,"marks":22413,"value":242,"nodeType":79},{},[],{"metadata":22415,"sys":22418,"fields":22423},{"tags":22416,"concepts":22417},[],[],{"space":22419,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22421,"publishedVersion":59,"revision":22,"locale":27},{"sys":22420},{"type":12,"linkType":13,"id":14},{"sys":22422},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22424},{"url":258,"details":22425,"fileName":264,"contentType":265},{"size":260,"image":22426},{"width":262,"height":263},{"sys":22428,"fields":22431},{"id":22429,"createdAt":22430},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":22432,"slug":22433,"articleIntro":22432,"category":22434},"Compte 53 - Caisse","compte-53-caisse",[22435],{"metadata":22436,"sys":22439,"fields":22446},{"tags":22437,"concepts":22438},[],[],{"space":22440,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22442,"publishedVersion":213,"revision":59,"contentType":22444,"locale":27},{"sys":22441},{"type":12,"linkType":13,"id":14},{"sys":22443},{"id":20,"type":12,"linkType":21},{"sys":22445},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22447,"metaTitle":223,"metaDescription":224,"mainTitle":22448,"subtitle":243,"heroImage":22463,"ctaButton":266,"ctaLink":267},[222],{"data":22449,"content":22450,"nodeType":71},{},[22451,22457],{"data":22452,"content":22453,"nodeType":235},{},[22454],{"data":22455,"marks":22456,"value":234,"nodeType":79},{},[],{"data":22458,"content":22459,"nodeType":84},{},[22460],{"data":22461,"marks":22462,"value":242,"nodeType":79},{},[],{"metadata":22464,"sys":22467,"fields":22472},{"tags":22465,"concepts":22466},[],[],{"space":22468,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22470,"publishedVersion":59,"revision":22,"locale":27},{"sys":22469},{"type":12,"linkType":13,"id":14},{"sys":22471},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22473},{"url":258,"details":22474,"fileName":264,"contentType":265},{"size":260,"image":22475},{"width":262,"height":263},{"sys":22477,"fields":22480},{"id":22478,"createdAt":22479},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":22481,"slug":22482,"articleIntro":22481,"category":22483},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[22484],{"metadata":22485,"sys":22488,"fields":22495},{"tags":22486,"concepts":22487},[],[],{"space":22489,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22491,"publishedVersion":213,"revision":59,"contentType":22493,"locale":27},{"sys":22490},{"type":12,"linkType":13,"id":14},{"sys":22492},{"id":20,"type":12,"linkType":21},{"sys":22494},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22496,"metaTitle":223,"metaDescription":224,"mainTitle":22497,"subtitle":243,"heroImage":22512,"ctaButton":266,"ctaLink":267},[222],{"data":22498,"content":22499,"nodeType":71},{},[22500,22506],{"data":22501,"content":22502,"nodeType":235},{},[22503],{"data":22504,"marks":22505,"value":234,"nodeType":79},{},[],{"data":22507,"content":22508,"nodeType":84},{},[22509],{"data":22510,"marks":22511,"value":242,"nodeType":79},{},[],{"metadata":22513,"sys":22516,"fields":22521},{"tags":22514,"concepts":22515},[],[],{"space":22517,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22519,"publishedVersion":59,"revision":22,"locale":27},{"sys":22518},{"type":12,"linkType":13,"id":14},{"sys":22520},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22522},{"url":258,"details":22523,"fileName":264,"contentType":265},{"size":260,"image":22524},{"width":262,"height":263},{"sys":22526,"fields":22529},{"id":22527,"createdAt":22528},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":22530,"slug":22531,"articleIntro":22530,"category":22532},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[22533],{"metadata":22534,"sys":22537,"fields":22544},{"tags":22535,"concepts":22536},[],[],{"space":22538,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22540,"publishedVersion":213,"revision":59,"contentType":22542,"locale":27},{"sys":22539},{"type":12,"linkType":13,"id":14},{"sys":22541},{"id":20,"type":12,"linkType":21},{"sys":22543},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22545,"metaTitle":223,"metaDescription":224,"mainTitle":22546,"subtitle":243,"heroImage":22561,"ctaButton":266,"ctaLink":267},[222],{"data":22547,"content":22548,"nodeType":71},{},[22549,22555],{"data":22550,"content":22551,"nodeType":235},{},[22552],{"data":22553,"marks":22554,"value":234,"nodeType":79},{},[],{"data":22556,"content":22557,"nodeType":84},{},[22558],{"data":22559,"marks":22560,"value":242,"nodeType":79},{},[],{"metadata":22562,"sys":22565,"fields":22570},{"tags":22563,"concepts":22564},[],[],{"space":22566,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22568,"publishedVersion":59,"revision":22,"locale":27},{"sys":22567},{"type":12,"linkType":13,"id":14},{"sys":22569},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22571},{"url":258,"details":22572,"fileName":264,"contentType":265},{"size":260,"image":22573},{"width":262,"height":263},{"sys":22575,"fields":22578},{"id":22576,"createdAt":22577},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":22579,"slug":22580,"articleIntro":-1,"category":22581},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[22582],{"metadata":22583,"sys":22586,"fields":22593},{"tags":22584,"concepts":22585},[],[],{"space":22587,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22589,"publishedVersion":213,"revision":59,"contentType":22591,"locale":27},{"sys":22588},{"type":12,"linkType":13,"id":14},{"sys":22590},{"id":20,"type":12,"linkType":21},{"sys":22592},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22594,"metaTitle":223,"metaDescription":224,"mainTitle":22595,"subtitle":243,"heroImage":22610,"ctaButton":266,"ctaLink":267},[222],{"data":22596,"content":22597,"nodeType":71},{},[22598,22604],{"data":22599,"content":22600,"nodeType":235},{},[22601],{"data":22602,"marks":22603,"value":234,"nodeType":79},{},[],{"data":22605,"content":22606,"nodeType":84},{},[22607],{"data":22608,"marks":22609,"value":242,"nodeType":79},{},[],{"metadata":22611,"sys":22614,"fields":22619},{"tags":22612,"concepts":22613},[],[],{"space":22615,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22617,"publishedVersion":59,"revision":22,"locale":27},{"sys":22616},{"type":12,"linkType":13,"id":14},{"sys":22618},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22620},{"url":258,"details":22621,"fileName":264,"contentType":265},{"size":260,"image":22622},{"width":262,"height":263},{"sys":22624,"fields":22627},{"id":22625,"createdAt":22626},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":22628,"slug":22629,"articleIntro":-1,"category":22630},"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",[22631],{"metadata":22632,"sys":22635,"fields":22642},{"tags":22633,"concepts":22634},[],[],{"space":22636,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22638,"publishedVersion":213,"revision":59,"contentType":22640,"locale":27},{"sys":22637},{"type":12,"linkType":13,"id":14},{"sys":22639},{"id":20,"type":12,"linkType":21},{"sys":22641},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22643,"metaTitle":223,"metaDescription":224,"mainTitle":22644,"subtitle":243,"heroImage":22659,"ctaButton":266,"ctaLink":267},[222],{"data":22645,"content":22646,"nodeType":71},{},[22647,22653],{"data":22648,"content":22649,"nodeType":235},{},[22650],{"data":22651,"marks":22652,"value":234,"nodeType":79},{},[],{"data":22654,"content":22655,"nodeType":84},{},[22656],{"data":22657,"marks":22658,"value":242,"nodeType":79},{},[],{"metadata":22660,"sys":22663,"fields":22668},{"tags":22661,"concepts":22662},[],[],{"space":22664,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22666,"publishedVersion":59,"revision":22,"locale":27},{"sys":22665},{"type":12,"linkType":13,"id":14},{"sys":22667},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22669},{"url":258,"details":22670,"fileName":264,"contentType":265},{"size":260,"image":22671},{"width":262,"height":263},{"sys":22673,"fields":22676},{"id":22674,"createdAt":22675},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":22677,"slug":22678,"articleIntro":22677,"category":22679},"618 - Divers","compte-618-divers",[22680],{"metadata":22681,"sys":22684,"fields":22691},{"tags":22682,"concepts":22683},[],[],{"space":22685,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22687,"publishedVersion":213,"revision":59,"contentType":22689,"locale":27},{"sys":22686},{"type":12,"linkType":13,"id":14},{"sys":22688},{"id":20,"type":12,"linkType":21},{"sys":22690},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22692,"metaTitle":223,"metaDescription":224,"mainTitle":22693,"subtitle":243,"heroImage":22708,"ctaButton":266,"ctaLink":267},[222],{"data":22694,"content":22695,"nodeType":71},{},[22696,22702],{"data":22697,"content":22698,"nodeType":235},{},[22699],{"data":22700,"marks":22701,"value":234,"nodeType":79},{},[],{"data":22703,"content":22704,"nodeType":84},{},[22705],{"data":22706,"marks":22707,"value":242,"nodeType":79},{},[],{"metadata":22709,"sys":22712,"fields":22717},{"tags":22710,"concepts":22711},[],[],{"space":22713,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22715,"publishedVersion":59,"revision":22,"locale":27},{"sys":22714},{"type":12,"linkType":13,"id":14},{"sys":22716},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22718},{"url":258,"details":22719,"fileName":264,"contentType":265},{"size":260,"image":22720},{"width":262,"height":263},{"sys":22722,"fields":22725},{"id":22723,"createdAt":22724},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":22726,"slug":22727,"articleIntro":-1,"category":22728},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[22729],{"metadata":22730,"sys":22733,"fields":22740},{"tags":22731,"concepts":22732},[],[],{"space":22734,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22736,"publishedVersion":213,"revision":59,"contentType":22738,"locale":27},{"sys":22735},{"type":12,"linkType":13,"id":14},{"sys":22737},{"id":20,"type":12,"linkType":21},{"sys":22739},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22741,"metaTitle":223,"metaDescription":224,"mainTitle":22742,"subtitle":243,"heroImage":22757,"ctaButton":266,"ctaLink":267},[222],{"data":22743,"content":22744,"nodeType":71},{},[22745,22751],{"data":22746,"content":22747,"nodeType":235},{},[22748],{"data":22749,"marks":22750,"value":234,"nodeType":79},{},[],{"data":22752,"content":22753,"nodeType":84},{},[22754],{"data":22755,"marks":22756,"value":242,"nodeType":79},{},[],{"metadata":22758,"sys":22761,"fields":22766},{"tags":22759,"concepts":22760},[],[],{"space":22762,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22764,"publishedVersion":59,"revision":22,"locale":27},{"sys":22763},{"type":12,"linkType":13,"id":14},{"sys":22765},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22767},{"url":258,"details":22768,"fileName":264,"contentType":265},{"size":260,"image":22769},{"width":262,"height":263},{"sys":22771,"fields":22774},{"id":22772,"createdAt":22773},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":22775,"slug":22776,"articleIntro":22775,"category":22777},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[22778],{"metadata":22779,"sys":22782,"fields":22789},{"tags":22780,"concepts":22781},[],[],{"space":22783,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22785,"publishedVersion":213,"revision":59,"contentType":22787,"locale":27},{"sys":22784},{"type":12,"linkType":13,"id":14},{"sys":22786},{"id":20,"type":12,"linkType":21},{"sys":22788},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22790,"metaTitle":223,"metaDescription":224,"mainTitle":22791,"subtitle":243,"heroImage":22806,"ctaButton":266,"ctaLink":267},[222],{"data":22792,"content":22793,"nodeType":71},{},[22794,22800],{"data":22795,"content":22796,"nodeType":235},{},[22797],{"data":22798,"marks":22799,"value":234,"nodeType":79},{},[],{"data":22801,"content":22802,"nodeType":84},{},[22803],{"data":22804,"marks":22805,"value":242,"nodeType":79},{},[],{"metadata":22807,"sys":22810,"fields":22815},{"tags":22808,"concepts":22809},[],[],{"space":22811,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22813,"publishedVersion":59,"revision":22,"locale":27},{"sys":22812},{"type":12,"linkType":13,"id":14},{"sys":22814},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22816},{"url":258,"details":22817,"fileName":264,"contentType":265},{"size":260,"image":22818},{"width":262,"height":263},{"sys":22820,"fields":22823},{"id":22821,"createdAt":22822},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":22824,"slug":22825,"articleIntro":22824,"category":22826},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[22827],{"metadata":22828,"sys":22831,"fields":22838},{"tags":22829,"concepts":22830},[],[],{"space":22832,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22834,"publishedVersion":213,"revision":59,"contentType":22836,"locale":27},{"sys":22833},{"type":12,"linkType":13,"id":14},{"sys":22835},{"id":20,"type":12,"linkType":21},{"sys":22837},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22839,"metaTitle":223,"metaDescription":224,"mainTitle":22840,"subtitle":243,"heroImage":22855,"ctaButton":266,"ctaLink":267},[222],{"data":22841,"content":22842,"nodeType":71},{},[22843,22849],{"data":22844,"content":22845,"nodeType":235},{},[22846],{"data":22847,"marks":22848,"value":234,"nodeType":79},{},[],{"data":22850,"content":22851,"nodeType":84},{},[22852],{"data":22853,"marks":22854,"value":242,"nodeType":79},{},[],{"metadata":22856,"sys":22859,"fields":22864},{"tags":22857,"concepts":22858},[],[],{"space":22860,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22862,"publishedVersion":59,"revision":22,"locale":27},{"sys":22861},{"type":12,"linkType":13,"id":14},{"sys":22863},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22865},{"url":258,"details":22866,"fileName":264,"contentType":265},{"size":260,"image":22867},{"width":262,"height":263},{"sys":22869,"fields":22872},{"id":22870,"createdAt":22871},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":22873,"slug":22874,"articleIntro":22873,"category":22875},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[22876],{"metadata":22877,"sys":22880,"fields":22887},{"tags":22878,"concepts":22879},[],[],{"space":22881,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22883,"publishedVersion":213,"revision":59,"contentType":22885,"locale":27},{"sys":22882},{"type":12,"linkType":13,"id":14},{"sys":22884},{"id":20,"type":12,"linkType":21},{"sys":22886},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22888,"metaTitle":223,"metaDescription":224,"mainTitle":22889,"subtitle":243,"heroImage":22904,"ctaButton":266,"ctaLink":267},[222],{"data":22890,"content":22891,"nodeType":71},{},[22892,22898],{"data":22893,"content":22894,"nodeType":235},{},[22895],{"data":22896,"marks":22897,"value":234,"nodeType":79},{},[],{"data":22899,"content":22900,"nodeType":84},{},[22901],{"data":22902,"marks":22903,"value":242,"nodeType":79},{},[],{"metadata":22905,"sys":22908,"fields":22913},{"tags":22906,"concepts":22907},[],[],{"space":22909,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22911,"publishedVersion":59,"revision":22,"locale":27},{"sys":22910},{"type":12,"linkType":13,"id":14},{"sys":22912},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22914},{"url":258,"details":22915,"fileName":264,"contentType":265},{"size":260,"image":22916},{"width":262,"height":263},{"sys":22918,"fields":22921},{"id":22919,"createdAt":22920},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":22922,"slug":22923,"articleIntro":22922,"category":22924},"2748 - Autres prêts","compte-2748-autres-prets",[22925],{"metadata":22926,"sys":22929,"fields":22936},{"tags":22927,"concepts":22928},[],[],{"space":22930,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22932,"publishedVersion":213,"revision":59,"contentType":22934,"locale":27},{"sys":22931},{"type":12,"linkType":13,"id":14},{"sys":22933},{"id":20,"type":12,"linkType":21},{"sys":22935},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22937,"metaTitle":223,"metaDescription":224,"mainTitle":22938,"subtitle":243,"heroImage":22953,"ctaButton":266,"ctaLink":267},[222],{"data":22939,"content":22940,"nodeType":71},{},[22941,22947],{"data":22942,"content":22943,"nodeType":235},{},[22944],{"data":22945,"marks":22946,"value":234,"nodeType":79},{},[],{"data":22948,"content":22949,"nodeType":84},{},[22950],{"data":22951,"marks":22952,"value":242,"nodeType":79},{},[],{"metadata":22954,"sys":22957,"fields":22962},{"tags":22955,"concepts":22956},[],[],{"space":22958,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":22960,"publishedVersion":59,"revision":22,"locale":27},{"sys":22959},{"type":12,"linkType":13,"id":14},{"sys":22961},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":22963},{"url":258,"details":22964,"fileName":264,"contentType":265},{"size":260,"image":22965},{"width":262,"height":263},{"sys":22967,"fields":22970},{"id":22968,"createdAt":22969},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":22971,"slug":22972,"articleIntro":22971,"category":22973},"Compte 614 - Charges locatives","compte-614-charges-locatives",[22974],{"metadata":22975,"sys":22978,"fields":22985},{"tags":22976,"concepts":22977},[],[],{"space":22979,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":22981,"publishedVersion":213,"revision":59,"contentType":22983,"locale":27},{"sys":22980},{"type":12,"linkType":13,"id":14},{"sys":22982},{"id":20,"type":12,"linkType":21},{"sys":22984},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":22986,"metaTitle":223,"metaDescription":224,"mainTitle":22987,"subtitle":243,"heroImage":23002,"ctaButton":266,"ctaLink":267},[222],{"data":22988,"content":22989,"nodeType":71},{},[22990,22996],{"data":22991,"content":22992,"nodeType":235},{},[22993],{"data":22994,"marks":22995,"value":234,"nodeType":79},{},[],{"data":22997,"content":22998,"nodeType":84},{},[22999],{"data":23000,"marks":23001,"value":242,"nodeType":79},{},[],{"metadata":23003,"sys":23006,"fields":23011},{"tags":23004,"concepts":23005},[],[],{"space":23007,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23009,"publishedVersion":59,"revision":22,"locale":27},{"sys":23008},{"type":12,"linkType":13,"id":14},{"sys":23010},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23012},{"url":258,"details":23013,"fileName":264,"contentType":265},{"size":260,"image":23014},{"width":262,"height":263},{"sys":23016,"fields":23019},{"id":23017,"createdAt":23018},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":23020,"slug":23021,"articleIntro":23020,"category":23022},"Compte 58 - Virements internes","compte-58-virements-internes",[23023],{"metadata":23024,"sys":23027,"fields":23034},{"tags":23025,"concepts":23026},[],[],{"space":23028,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23030,"publishedVersion":213,"revision":59,"contentType":23032,"locale":27},{"sys":23029},{"type":12,"linkType":13,"id":14},{"sys":23031},{"id":20,"type":12,"linkType":21},{"sys":23033},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23035,"metaTitle":223,"metaDescription":224,"mainTitle":23036,"subtitle":243,"heroImage":23051,"ctaButton":266,"ctaLink":267},[222],{"data":23037,"content":23038,"nodeType":71},{},[23039,23045],{"data":23040,"content":23041,"nodeType":235},{},[23042],{"data":23043,"marks":23044,"value":234,"nodeType":79},{},[],{"data":23046,"content":23047,"nodeType":84},{},[23048],{"data":23049,"marks":23050,"value":242,"nodeType":79},{},[],{"metadata":23052,"sys":23055,"fields":23060},{"tags":23053,"concepts":23054},[],[],{"space":23056,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23058,"publishedVersion":59,"revision":22,"locale":27},{"sys":23057},{"type":12,"linkType":13,"id":14},{"sys":23059},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23061},{"url":258,"details":23062,"fileName":264,"contentType":265},{"size":260,"image":23063},{"width":262,"height":263},{"sys":23065,"fields":23068},{"id":23066,"createdAt":23067},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":23069,"slug":23070,"articleIntro":-1,"category":23071},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[23072],{"metadata":23073,"sys":23076,"fields":23083},{"tags":23074,"concepts":23075},[],[],{"space":23077,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23079,"publishedVersion":213,"revision":59,"contentType":23081,"locale":27},{"sys":23078},{"type":12,"linkType":13,"id":14},{"sys":23080},{"id":20,"type":12,"linkType":21},{"sys":23082},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23084,"metaTitle":223,"metaDescription":224,"mainTitle":23085,"subtitle":243,"heroImage":23100,"ctaButton":266,"ctaLink":267},[222],{"data":23086,"content":23087,"nodeType":71},{},[23088,23094],{"data":23089,"content":23090,"nodeType":235},{},[23091],{"data":23092,"marks":23093,"value":234,"nodeType":79},{},[],{"data":23095,"content":23096,"nodeType":84},{},[23097],{"data":23098,"marks":23099,"value":242,"nodeType":79},{},[],{"metadata":23101,"sys":23104,"fields":23109},{"tags":23102,"concepts":23103},[],[],{"space":23105,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23107,"publishedVersion":59,"revision":22,"locale":27},{"sys":23106},{"type":12,"linkType":13,"id":14},{"sys":23108},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23110},{"url":258,"details":23111,"fileName":264,"contentType":265},{"size":260,"image":23112},{"width":262,"height":263},{"sys":23114,"fields":23117},{"id":23115,"createdAt":23116},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":23118,"slug":23119,"articleIntro":23118,"category":23120},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[23121],{"metadata":23122,"sys":23125,"fields":23132},{"tags":23123,"concepts":23124},[],[],{"space":23126,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23128,"publishedVersion":213,"revision":59,"contentType":23130,"locale":27},{"sys":23127},{"type":12,"linkType":13,"id":14},{"sys":23129},{"id":20,"type":12,"linkType":21},{"sys":23131},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23133,"metaTitle":223,"metaDescription":224,"mainTitle":23134,"subtitle":243,"heroImage":23149,"ctaButton":266,"ctaLink":267},[222],{"data":23135,"content":23136,"nodeType":71},{},[23137,23143],{"data":23138,"content":23139,"nodeType":235},{},[23140],{"data":23141,"marks":23142,"value":234,"nodeType":79},{},[],{"data":23144,"content":23145,"nodeType":84},{},[23146],{"data":23147,"marks":23148,"value":242,"nodeType":79},{},[],{"metadata":23150,"sys":23153,"fields":23158},{"tags":23151,"concepts":23152},[],[],{"space":23154,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23156,"publishedVersion":59,"revision":22,"locale":27},{"sys":23155},{"type":12,"linkType":13,"id":14},{"sys":23157},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23159},{"url":258,"details":23160,"fileName":264,"contentType":265},{"size":260,"image":23161},{"width":262,"height":263},{"sys":23163,"fields":23166},{"id":23164,"createdAt":23165},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":23167,"slug":23168,"articleIntro":23167,"category":23169},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[23170],{"metadata":23171,"sys":23174,"fields":23181},{"tags":23172,"concepts":23173},[],[],{"space":23175,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23177,"publishedVersion":213,"revision":59,"contentType":23179,"locale":27},{"sys":23176},{"type":12,"linkType":13,"id":14},{"sys":23178},{"id":20,"type":12,"linkType":21},{"sys":23180},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23182,"metaTitle":223,"metaDescription":224,"mainTitle":23183,"subtitle":243,"heroImage":23198,"ctaButton":266,"ctaLink":267},[222],{"data":23184,"content":23185,"nodeType":71},{},[23186,23192],{"data":23187,"content":23188,"nodeType":235},{},[23189],{"data":23190,"marks":23191,"value":234,"nodeType":79},{},[],{"data":23193,"content":23194,"nodeType":84},{},[23195],{"data":23196,"marks":23197,"value":242,"nodeType":79},{},[],{"metadata":23199,"sys":23202,"fields":23207},{"tags":23200,"concepts":23201},[],[],{"space":23203,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23205,"publishedVersion":59,"revision":22,"locale":27},{"sys":23204},{"type":12,"linkType":13,"id":14},{"sys":23206},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23208},{"url":258,"details":23209,"fileName":264,"contentType":265},{"size":260,"image":23210},{"width":262,"height":263},{"sys":23212,"fields":23215},{"id":23213,"createdAt":23214},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":23216,"slug":23217,"articleIntro":23216,"category":23218},"Compte 2131 - Bâtiments","compte-2131-batiments",[23219],{"metadata":23220,"sys":23223,"fields":23230},{"tags":23221,"concepts":23222},[],[],{"space":23224,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23226,"publishedVersion":213,"revision":59,"contentType":23228,"locale":27},{"sys":23225},{"type":12,"linkType":13,"id":14},{"sys":23227},{"id":20,"type":12,"linkType":21},{"sys":23229},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23231,"metaTitle":223,"metaDescription":224,"mainTitle":23232,"subtitle":243,"heroImage":23247,"ctaButton":266,"ctaLink":267},[222],{"data":23233,"content":23234,"nodeType":71},{},[23235,23241],{"data":23236,"content":23237,"nodeType":235},{},[23238],{"data":23239,"marks":23240,"value":234,"nodeType":79},{},[],{"data":23242,"content":23243,"nodeType":84},{},[23244],{"data":23245,"marks":23246,"value":242,"nodeType":79},{},[],{"metadata":23248,"sys":23251,"fields":23256},{"tags":23249,"concepts":23250},[],[],{"space":23252,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23254,"publishedVersion":59,"revision":22,"locale":27},{"sys":23253},{"type":12,"linkType":13,"id":14},{"sys":23255},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23257},{"url":258,"details":23258,"fileName":264,"contentType":265},{"size":260,"image":23259},{"width":262,"height":263},{"sys":23261,"fields":23264},{"id":23262,"createdAt":23263},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":23265,"slug":23266,"articleIntro":23265,"category":23267},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[23268],{"metadata":23269,"sys":23272,"fields":23279},{"tags":23270,"concepts":23271},[],[],{"space":23273,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23275,"publishedVersion":213,"revision":59,"contentType":23277,"locale":27},{"sys":23274},{"type":12,"linkType":13,"id":14},{"sys":23276},{"id":20,"type":12,"linkType":21},{"sys":23278},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23280,"metaTitle":223,"metaDescription":224,"mainTitle":23281,"subtitle":243,"heroImage":23296,"ctaButton":266,"ctaLink":267},[222],{"data":23282,"content":23283,"nodeType":71},{},[23284,23290],{"data":23285,"content":23286,"nodeType":235},{},[23287],{"data":23288,"marks":23289,"value":234,"nodeType":79},{},[],{"data":23291,"content":23292,"nodeType":84},{},[23293],{"data":23294,"marks":23295,"value":242,"nodeType":79},{},[],{"metadata":23297,"sys":23300,"fields":23305},{"tags":23298,"concepts":23299},[],[],{"space":23301,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23303,"publishedVersion":59,"revision":22,"locale":27},{"sys":23302},{"type":12,"linkType":13,"id":14},{"sys":23304},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23306},{"url":258,"details":23307,"fileName":264,"contentType":265},{"size":260,"image":23308},{"width":262,"height":263},{"sys":23310,"fields":23313},{"id":23311,"createdAt":23312},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":23314,"slug":23315,"articleIntro":23314,"category":23316},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[23317],{"metadata":23318,"sys":23321,"fields":23328},{"tags":23319,"concepts":23320},[],[],{"space":23322,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23324,"publishedVersion":213,"revision":59,"contentType":23326,"locale":27},{"sys":23323},{"type":12,"linkType":13,"id":14},{"sys":23325},{"id":20,"type":12,"linkType":21},{"sys":23327},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23329,"metaTitle":223,"metaDescription":224,"mainTitle":23330,"subtitle":243,"heroImage":23345,"ctaButton":266,"ctaLink":267},[222],{"data":23331,"content":23332,"nodeType":71},{},[23333,23339],{"data":23334,"content":23335,"nodeType":235},{},[23336],{"data":23337,"marks":23338,"value":234,"nodeType":79},{},[],{"data":23340,"content":23341,"nodeType":84},{},[23342],{"data":23343,"marks":23344,"value":242,"nodeType":79},{},[],{"metadata":23346,"sys":23349,"fields":23354},{"tags":23347,"concepts":23348},[],[],{"space":23350,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23352,"publishedVersion":59,"revision":22,"locale":27},{"sys":23351},{"type":12,"linkType":13,"id":14},{"sys":23353},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23355},{"url":258,"details":23356,"fileName":264,"contentType":265},{"size":260,"image":23357},{"width":262,"height":263},{"sys":23359,"fields":23362},{"id":23360,"createdAt":23361},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":23363,"slug":23364,"articleIntro":-1,"category":23365},"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",[23366],{"metadata":23367,"sys":23370,"fields":23377},{"tags":23368,"concepts":23369},[],[],{"space":23371,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23373,"publishedVersion":213,"revision":59,"contentType":23375,"locale":27},{"sys":23372},{"type":12,"linkType":13,"id":14},{"sys":23374},{"id":20,"type":12,"linkType":21},{"sys":23376},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23378,"metaTitle":223,"metaDescription":224,"mainTitle":23379,"subtitle":243,"heroImage":23394,"ctaButton":266,"ctaLink":267},[222],{"data":23380,"content":23381,"nodeType":71},{},[23382,23388],{"data":23383,"content":23384,"nodeType":235},{},[23385],{"data":23386,"marks":23387,"value":234,"nodeType":79},{},[],{"data":23389,"content":23390,"nodeType":84},{},[23391],{"data":23392,"marks":23393,"value":242,"nodeType":79},{},[],{"metadata":23395,"sys":23398,"fields":23403},{"tags":23396,"concepts":23397},[],[],{"space":23399,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23401,"publishedVersion":59,"revision":22,"locale":27},{"sys":23400},{"type":12,"linkType":13,"id":14},{"sys":23402},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23404},{"url":258,"details":23405,"fileName":264,"contentType":265},{"size":260,"image":23406},{"width":262,"height":263},{"sys":23408,"fields":23411},{"id":23409,"createdAt":23410},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":23412,"slug":23413,"articleIntro":23412,"category":23414},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[23415],{"metadata":23416,"sys":23419,"fields":23426},{"tags":23417,"concepts":23418},[],[],{"space":23420,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23422,"publishedVersion":213,"revision":59,"contentType":23424,"locale":27},{"sys":23421},{"type":12,"linkType":13,"id":14},{"sys":23423},{"id":20,"type":12,"linkType":21},{"sys":23425},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23427,"metaTitle":223,"metaDescription":224,"mainTitle":23428,"subtitle":243,"heroImage":23443,"ctaButton":266,"ctaLink":267},[222],{"data":23429,"content":23430,"nodeType":71},{},[23431,23437],{"data":23432,"content":23433,"nodeType":235},{},[23434],{"data":23435,"marks":23436,"value":234,"nodeType":79},{},[],{"data":23438,"content":23439,"nodeType":84},{},[23440],{"data":23441,"marks":23442,"value":242,"nodeType":79},{},[],{"metadata":23444,"sys":23447,"fields":23452},{"tags":23445,"concepts":23446},[],[],{"space":23448,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23450,"publishedVersion":59,"revision":22,"locale":27},{"sys":23449},{"type":12,"linkType":13,"id":14},{"sys":23451},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23453},{"url":258,"details":23454,"fileName":264,"contentType":265},{"size":260,"image":23455},{"width":262,"height":263},{"sys":23457,"fields":23460},{"id":23458,"createdAt":23459},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":23461,"slug":23462,"articleIntro":23461,"category":23463},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[23464],{"metadata":23465,"sys":23468,"fields":23475},{"tags":23466,"concepts":23467},[],[],{"space":23469,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23471,"publishedVersion":213,"revision":59,"contentType":23473,"locale":27},{"sys":23470},{"type":12,"linkType":13,"id":14},{"sys":23472},{"id":20,"type":12,"linkType":21},{"sys":23474},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23476,"metaTitle":223,"metaDescription":224,"mainTitle":23477,"subtitle":243,"heroImage":23492,"ctaButton":266,"ctaLink":267},[222],{"data":23478,"content":23479,"nodeType":71},{},[23480,23486],{"data":23481,"content":23482,"nodeType":235},{},[23483],{"data":23484,"marks":23485,"value":234,"nodeType":79},{},[],{"data":23487,"content":23488,"nodeType":84},{},[23489],{"data":23490,"marks":23491,"value":242,"nodeType":79},{},[],{"metadata":23493,"sys":23496,"fields":23501},{"tags":23494,"concepts":23495},[],[],{"space":23497,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23499,"publishedVersion":59,"revision":22,"locale":27},{"sys":23498},{"type":12,"linkType":13,"id":14},{"sys":23500},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23502},{"url":258,"details":23503,"fileName":264,"contentType":265},{"size":260,"image":23504},{"width":262,"height":263},{"sys":23506,"fields":23509},{"id":23507,"createdAt":23508},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":23510,"slug":23511,"articleIntro":23510,"category":23512},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[23513],{"metadata":23514,"sys":23517,"fields":23524},{"tags":23515,"concepts":23516},[],[],{"space":23518,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23520,"publishedVersion":213,"revision":59,"contentType":23522,"locale":27},{"sys":23519},{"type":12,"linkType":13,"id":14},{"sys":23521},{"id":20,"type":12,"linkType":21},{"sys":23523},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23525,"metaTitle":223,"metaDescription":224,"mainTitle":23526,"subtitle":243,"heroImage":23541,"ctaButton":266,"ctaLink":267},[222],{"data":23527,"content":23528,"nodeType":71},{},[23529,23535],{"data":23530,"content":23531,"nodeType":235},{},[23532],{"data":23533,"marks":23534,"value":234,"nodeType":79},{},[],{"data":23536,"content":23537,"nodeType":84},{},[23538],{"data":23539,"marks":23540,"value":242,"nodeType":79},{},[],{"metadata":23542,"sys":23545,"fields":23550},{"tags":23543,"concepts":23544},[],[],{"space":23546,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23548,"publishedVersion":59,"revision":22,"locale":27},{"sys":23547},{"type":12,"linkType":13,"id":14},{"sys":23549},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23551},{"url":258,"details":23552,"fileName":264,"contentType":265},{"size":260,"image":23553},{"width":262,"height":263},{"sys":23555,"fields":23558},{"id":23556,"createdAt":23557},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":23559,"slug":23560,"articleIntro":-1,"category":23561},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[23562],{"metadata":23563,"sys":23566,"fields":23573},{"tags":23564,"concepts":23565},[],[],{"space":23567,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23569,"publishedVersion":213,"revision":59,"contentType":23571,"locale":27},{"sys":23568},{"type":12,"linkType":13,"id":14},{"sys":23570},{"id":20,"type":12,"linkType":21},{"sys":23572},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23574,"metaTitle":223,"metaDescription":224,"mainTitle":23575,"subtitle":243,"heroImage":23590,"ctaButton":266,"ctaLink":267},[222],{"data":23576,"content":23577,"nodeType":71},{},[23578,23584],{"data":23579,"content":23580,"nodeType":235},{},[23581],{"data":23582,"marks":23583,"value":234,"nodeType":79},{},[],{"data":23585,"content":23586,"nodeType":84},{},[23587],{"data":23588,"marks":23589,"value":242,"nodeType":79},{},[],{"metadata":23591,"sys":23594,"fields":23599},{"tags":23592,"concepts":23593},[],[],{"space":23595,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23597,"publishedVersion":59,"revision":22,"locale":27},{"sys":23596},{"type":12,"linkType":13,"id":14},{"sys":23598},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23600},{"url":258,"details":23601,"fileName":264,"contentType":265},{"size":260,"image":23602},{"width":262,"height":263},{"sys":23604,"fields":23607},{"id":23605,"createdAt":23606},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":23608,"slug":23609,"articleIntro":23608,"category":23610},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[23611],{"metadata":23612,"sys":23615,"fields":23622},{"tags":23613,"concepts":23614},[],[],{"space":23616,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23618,"publishedVersion":213,"revision":59,"contentType":23620,"locale":27},{"sys":23617},{"type":12,"linkType":13,"id":14},{"sys":23619},{"id":20,"type":12,"linkType":21},{"sys":23621},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23623,"metaTitle":223,"metaDescription":224,"mainTitle":23624,"subtitle":243,"heroImage":23639,"ctaButton":266,"ctaLink":267},[222],{"data":23625,"content":23626,"nodeType":71},{},[23627,23633],{"data":23628,"content":23629,"nodeType":235},{},[23630],{"data":23631,"marks":23632,"value":234,"nodeType":79},{},[],{"data":23634,"content":23635,"nodeType":84},{},[23636],{"data":23637,"marks":23638,"value":242,"nodeType":79},{},[],{"metadata":23640,"sys":23643,"fields":23648},{"tags":23641,"concepts":23642},[],[],{"space":23644,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23646,"publishedVersion":59,"revision":22,"locale":27},{"sys":23645},{"type":12,"linkType":13,"id":14},{"sys":23647},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23649},{"url":258,"details":23650,"fileName":264,"contentType":265},{"size":260,"image":23651},{"width":262,"height":263},{"sys":23653,"fields":23656},{"id":23654,"createdAt":23655},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":23657,"slug":23658,"articleIntro":23657,"category":23659},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[23660],{"metadata":23661,"sys":23664,"fields":23671},{"tags":23662,"concepts":23663},[],[],{"space":23665,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23667,"publishedVersion":213,"revision":59,"contentType":23669,"locale":27},{"sys":23666},{"type":12,"linkType":13,"id":14},{"sys":23668},{"id":20,"type":12,"linkType":21},{"sys":23670},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23672,"metaTitle":223,"metaDescription":224,"mainTitle":23673,"subtitle":243,"heroImage":23688,"ctaButton":266,"ctaLink":267},[222],{"data":23674,"content":23675,"nodeType":71},{},[23676,23682],{"data":23677,"content":23678,"nodeType":235},{},[23679],{"data":23680,"marks":23681,"value":234,"nodeType":79},{},[],{"data":23683,"content":23684,"nodeType":84},{},[23685],{"data":23686,"marks":23687,"value":242,"nodeType":79},{},[],{"metadata":23689,"sys":23692,"fields":23697},{"tags":23690,"concepts":23691},[],[],{"space":23693,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23695,"publishedVersion":59,"revision":22,"locale":27},{"sys":23694},{"type":12,"linkType":13,"id":14},{"sys":23696},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23698},{"url":258,"details":23699,"fileName":264,"contentType":265},{"size":260,"image":23700},{"width":262,"height":263},{"sys":23702,"fields":23704},{"id":23703,"createdAt":2381},"55iVQXY18hY6u2UZk6N5JX",{"title":23705,"slug":23706,"articleIntro":-1,"category":23707},"Compte 704 - Travaux","compte-704---travaux",[23708],{"metadata":23709,"sys":23712,"fields":23719},{"tags":23710,"concepts":23711},[],[],{"space":23713,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23715,"publishedVersion":213,"revision":59,"contentType":23717,"locale":27},{"sys":23714},{"type":12,"linkType":13,"id":14},{"sys":23716},{"id":20,"type":12,"linkType":21},{"sys":23718},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23720,"metaTitle":223,"metaDescription":224,"mainTitle":23721,"subtitle":243,"heroImage":23736,"ctaButton":266,"ctaLink":267},[222],{"data":23722,"content":23723,"nodeType":71},{},[23724,23730],{"data":23725,"content":23726,"nodeType":235},{},[23727],{"data":23728,"marks":23729,"value":234,"nodeType":79},{},[],{"data":23731,"content":23732,"nodeType":84},{},[23733],{"data":23734,"marks":23735,"value":242,"nodeType":79},{},[],{"metadata":23737,"sys":23740,"fields":23745},{"tags":23738,"concepts":23739},[],[],{"space":23741,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23743,"publishedVersion":59,"revision":22,"locale":27},{"sys":23742},{"type":12,"linkType":13,"id":14},{"sys":23744},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23746},{"url":258,"details":23747,"fileName":264,"contentType":265},{"size":260,"image":23748},{"width":262,"height":263},{"sys":23750,"fields":23753},{"id":23751,"createdAt":23752},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":23754,"slug":23755,"articleIntro":23754,"category":23756},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[23757],{"metadata":23758,"sys":23761,"fields":23768},{"tags":23759,"concepts":23760},[],[],{"space":23762,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23764,"publishedVersion":213,"revision":59,"contentType":23766,"locale":27},{"sys":23763},{"type":12,"linkType":13,"id":14},{"sys":23765},{"id":20,"type":12,"linkType":21},{"sys":23767},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23769,"metaTitle":223,"metaDescription":224,"mainTitle":23770,"subtitle":243,"heroImage":23785,"ctaButton":266,"ctaLink":267},[222],{"data":23771,"content":23772,"nodeType":71},{},[23773,23779],{"data":23774,"content":23775,"nodeType":235},{},[23776],{"data":23777,"marks":23778,"value":234,"nodeType":79},{},[],{"data":23780,"content":23781,"nodeType":84},{},[23782],{"data":23783,"marks":23784,"value":242,"nodeType":79},{},[],{"metadata":23786,"sys":23789,"fields":23794},{"tags":23787,"concepts":23788},[],[],{"space":23790,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23792,"publishedVersion":59,"revision":22,"locale":27},{"sys":23791},{"type":12,"linkType":13,"id":14},{"sys":23793},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23795},{"url":258,"details":23796,"fileName":264,"contentType":265},{"size":260,"image":23797},{"width":262,"height":263},{"sys":23799,"fields":23802},{"id":23800,"createdAt":23801},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":23803,"slug":23804,"articleIntro":23803,"category":23805},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[23806],{"metadata":23807,"sys":23810,"fields":23817},{"tags":23808,"concepts":23809},[],[],{"space":23811,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23813,"publishedVersion":213,"revision":59,"contentType":23815,"locale":27},{"sys":23812},{"type":12,"linkType":13,"id":14},{"sys":23814},{"id":20,"type":12,"linkType":21},{"sys":23816},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23818,"metaTitle":223,"metaDescription":224,"mainTitle":23819,"subtitle":243,"heroImage":23834,"ctaButton":266,"ctaLink":267},[222],{"data":23820,"content":23821,"nodeType":71},{},[23822,23828],{"data":23823,"content":23824,"nodeType":235},{},[23825],{"data":23826,"marks":23827,"value":234,"nodeType":79},{},[],{"data":23829,"content":23830,"nodeType":84},{},[23831],{"data":23832,"marks":23833,"value":242,"nodeType":79},{},[],{"metadata":23835,"sys":23838,"fields":23843},{"tags":23836,"concepts":23837},[],[],{"space":23839,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23841,"publishedVersion":59,"revision":22,"locale":27},{"sys":23840},{"type":12,"linkType":13,"id":14},{"sys":23842},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23844},{"url":258,"details":23845,"fileName":264,"contentType":265},{"size":260,"image":23846},{"width":262,"height":263},{"sys":23848,"fields":23851},{"id":23849,"createdAt":23850},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":23852,"slug":23853,"articleIntro":23852,"category":23854},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[23855],{"metadata":23856,"sys":23859,"fields":23866},{"tags":23857,"concepts":23858},[],[],{"space":23860,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23862,"publishedVersion":213,"revision":59,"contentType":23864,"locale":27},{"sys":23861},{"type":12,"linkType":13,"id":14},{"sys":23863},{"id":20,"type":12,"linkType":21},{"sys":23865},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23867,"metaTitle":223,"metaDescription":224,"mainTitle":23868,"subtitle":243,"heroImage":23883,"ctaButton":266,"ctaLink":267},[222],{"data":23869,"content":23870,"nodeType":71},{},[23871,23877],{"data":23872,"content":23873,"nodeType":235},{},[23874],{"data":23875,"marks":23876,"value":234,"nodeType":79},{},[],{"data":23878,"content":23879,"nodeType":84},{},[23880],{"data":23881,"marks":23882,"value":242,"nodeType":79},{},[],{"metadata":23884,"sys":23887,"fields":23892},{"tags":23885,"concepts":23886},[],[],{"space":23888,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23890,"publishedVersion":59,"revision":22,"locale":27},{"sys":23889},{"type":12,"linkType":13,"id":14},{"sys":23891},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23893},{"url":258,"details":23894,"fileName":264,"contentType":265},{"size":260,"image":23895},{"width":262,"height":263},{"sys":23897,"fields":23900},{"id":23898,"createdAt":23899},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":23901,"slug":23902,"articleIntro":23901,"category":23903},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[23904],{"metadata":23905,"sys":23908,"fields":23915},{"tags":23906,"concepts":23907},[],[],{"space":23909,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23911,"publishedVersion":213,"revision":59,"contentType":23913,"locale":27},{"sys":23910},{"type":12,"linkType":13,"id":14},{"sys":23912},{"id":20,"type":12,"linkType":21},{"sys":23914},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23916,"metaTitle":223,"metaDescription":224,"mainTitle":23917,"subtitle":243,"heroImage":23932,"ctaButton":266,"ctaLink":267},[222],{"data":23918,"content":23919,"nodeType":71},{},[23920,23926],{"data":23921,"content":23922,"nodeType":235},{},[23923],{"data":23924,"marks":23925,"value":234,"nodeType":79},{},[],{"data":23927,"content":23928,"nodeType":84},{},[23929],{"data":23930,"marks":23931,"value":242,"nodeType":79},{},[],{"metadata":23933,"sys":23936,"fields":23941},{"tags":23934,"concepts":23935},[],[],{"space":23937,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23939,"publishedVersion":59,"revision":22,"locale":27},{"sys":23938},{"type":12,"linkType":13,"id":14},{"sys":23940},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23942},{"url":258,"details":23943,"fileName":264,"contentType":265},{"size":260,"image":23944},{"width":262,"height":263},{"sys":23946,"fields":23949},{"id":23947,"createdAt":23948},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":23950,"slug":23951,"articleIntro":23950,"category":23952},"331 - Produits en cours","compte-331-produits-en-cours",[23953],{"metadata":23954,"sys":23957,"fields":23964},{"tags":23955,"concepts":23956},[],[],{"space":23958,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":23960,"publishedVersion":213,"revision":59,"contentType":23962,"locale":27},{"sys":23959},{"type":12,"linkType":13,"id":14},{"sys":23961},{"id":20,"type":12,"linkType":21},{"sys":23963},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":23965,"metaTitle":223,"metaDescription":224,"mainTitle":23966,"subtitle":243,"heroImage":23981,"ctaButton":266,"ctaLink":267},[222],{"data":23967,"content":23968,"nodeType":71},{},[23969,23975],{"data":23970,"content":23971,"nodeType":235},{},[23972],{"data":23973,"marks":23974,"value":234,"nodeType":79},{},[],{"data":23976,"content":23977,"nodeType":84},{},[23978],{"data":23979,"marks":23980,"value":242,"nodeType":79},{},[],{"metadata":23982,"sys":23985,"fields":23990},{"tags":23983,"concepts":23984},[],[],{"space":23986,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":23988,"publishedVersion":59,"revision":22,"locale":27},{"sys":23987},{"type":12,"linkType":13,"id":14},{"sys":23989},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":23991},{"url":258,"details":23992,"fileName":264,"contentType":265},{"size":260,"image":23993},{"width":262,"height":263},{"sys":23995,"fields":23998},{"id":23996,"createdAt":23997},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":23999,"slug":24000,"articleIntro":-1,"category":24001},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[24002],{"metadata":24003,"sys":24006,"fields":24013},{"tags":24004,"concepts":24005},[],[],{"space":24007,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24009,"publishedVersion":213,"revision":59,"contentType":24011,"locale":27},{"sys":24008},{"type":12,"linkType":13,"id":14},{"sys":24010},{"id":20,"type":12,"linkType":21},{"sys":24012},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24014,"metaTitle":223,"metaDescription":224,"mainTitle":24015,"subtitle":243,"heroImage":24030,"ctaButton":266,"ctaLink":267},[222],{"data":24016,"content":24017,"nodeType":71},{},[24018,24024],{"data":24019,"content":24020,"nodeType":235},{},[24021],{"data":24022,"marks":24023,"value":234,"nodeType":79},{},[],{"data":24025,"content":24026,"nodeType":84},{},[24027],{"data":24028,"marks":24029,"value":242,"nodeType":79},{},[],{"metadata":24031,"sys":24034,"fields":24039},{"tags":24032,"concepts":24033},[],[],{"space":24035,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24037,"publishedVersion":59,"revision":22,"locale":27},{"sys":24036},{"type":12,"linkType":13,"id":14},{"sys":24038},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24040},{"url":258,"details":24041,"fileName":264,"contentType":265},{"size":260,"image":24042},{"width":262,"height":263},{"sys":24044,"fields":24047},{"id":24045,"createdAt":24046},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":24048,"slug":24049,"articleIntro":-1,"category":24050},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[24051],{"metadata":24052,"sys":24055,"fields":24062},{"tags":24053,"concepts":24054},[],[],{"space":24056,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24058,"publishedVersion":213,"revision":59,"contentType":24060,"locale":27},{"sys":24057},{"type":12,"linkType":13,"id":14},{"sys":24059},{"id":20,"type":12,"linkType":21},{"sys":24061},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24063,"metaTitle":223,"metaDescription":224,"mainTitle":24064,"subtitle":243,"heroImage":24079,"ctaButton":266,"ctaLink":267},[222],{"data":24065,"content":24066,"nodeType":71},{},[24067,24073],{"data":24068,"content":24069,"nodeType":235},{},[24070],{"data":24071,"marks":24072,"value":234,"nodeType":79},{},[],{"data":24074,"content":24075,"nodeType":84},{},[24076],{"data":24077,"marks":24078,"value":242,"nodeType":79},{},[],{"metadata":24080,"sys":24083,"fields":24088},{"tags":24081,"concepts":24082},[],[],{"space":24084,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24086,"publishedVersion":59,"revision":22,"locale":27},{"sys":24085},{"type":12,"linkType":13,"id":14},{"sys":24087},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24089},{"url":258,"details":24090,"fileName":264,"contentType":265},{"size":260,"image":24091},{"width":262,"height":263},{"sys":24093,"fields":24096},{"id":24094,"createdAt":24095},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":24097,"slug":24098,"articleIntro":24097,"category":24099},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[24100],{"metadata":24101,"sys":24104,"fields":24111},{"tags":24102,"concepts":24103},[],[],{"space":24105,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24107,"publishedVersion":213,"revision":59,"contentType":24109,"locale":27},{"sys":24106},{"type":12,"linkType":13,"id":14},{"sys":24108},{"id":20,"type":12,"linkType":21},{"sys":24110},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24112,"metaTitle":223,"metaDescription":224,"mainTitle":24113,"subtitle":243,"heroImage":24128,"ctaButton":266,"ctaLink":267},[222],{"data":24114,"content":24115,"nodeType":71},{},[24116,24122],{"data":24117,"content":24118,"nodeType":235},{},[24119],{"data":24120,"marks":24121,"value":234,"nodeType":79},{},[],{"data":24123,"content":24124,"nodeType":84},{},[24125],{"data":24126,"marks":24127,"value":242,"nodeType":79},{},[],{"metadata":24129,"sys":24132,"fields":24137},{"tags":24130,"concepts":24131},[],[],{"space":24133,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24135,"publishedVersion":59,"revision":22,"locale":27},{"sys":24134},{"type":12,"linkType":13,"id":14},{"sys":24136},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24138},{"url":258,"details":24139,"fileName":264,"contentType":265},{"size":260,"image":24140},{"width":262,"height":263},{"sys":24142,"fields":24145},{"id":24143,"createdAt":24144},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":24146,"slug":24147,"articleIntro":24146,"category":24148},"6358 - Autres droits","compte-6358-autres-droits",[24149],{"metadata":24150,"sys":24153,"fields":24160},{"tags":24151,"concepts":24152},[],[],{"space":24154,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24156,"publishedVersion":213,"revision":59,"contentType":24158,"locale":27},{"sys":24155},{"type":12,"linkType":13,"id":14},{"sys":24157},{"id":20,"type":12,"linkType":21},{"sys":24159},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24161,"metaTitle":223,"metaDescription":224,"mainTitle":24162,"subtitle":243,"heroImage":24177,"ctaButton":266,"ctaLink":267},[222],{"data":24163,"content":24164,"nodeType":71},{},[24165,24171],{"data":24166,"content":24167,"nodeType":235},{},[24168],{"data":24169,"marks":24170,"value":234,"nodeType":79},{},[],{"data":24172,"content":24173,"nodeType":84},{},[24174],{"data":24175,"marks":24176,"value":242,"nodeType":79},{},[],{"metadata":24178,"sys":24181,"fields":24186},{"tags":24179,"concepts":24180},[],[],{"space":24182,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24184,"publishedVersion":59,"revision":22,"locale":27},{"sys":24183},{"type":12,"linkType":13,"id":14},{"sys":24185},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24187},{"url":258,"details":24188,"fileName":264,"contentType":265},{"size":260,"image":24189},{"width":262,"height":263},{"sys":24191,"fields":24194},{"id":24192,"createdAt":24193},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":24195,"slug":24196,"articleIntro":24195,"category":24197},"6021 - Matières consommables","compte-6021-matieres-consommables",[24198],{"metadata":24199,"sys":24202,"fields":24209},{"tags":24200,"concepts":24201},[],[],{"space":24203,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24205,"publishedVersion":213,"revision":59,"contentType":24207,"locale":27},{"sys":24204},{"type":12,"linkType":13,"id":14},{"sys":24206},{"id":20,"type":12,"linkType":21},{"sys":24208},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24210,"metaTitle":223,"metaDescription":224,"mainTitle":24211,"subtitle":243,"heroImage":24226,"ctaButton":266,"ctaLink":267},[222],{"data":24212,"content":24213,"nodeType":71},{},[24214,24220],{"data":24215,"content":24216,"nodeType":235},{},[24217],{"data":24218,"marks":24219,"value":234,"nodeType":79},{},[],{"data":24221,"content":24222,"nodeType":84},{},[24223],{"data":24224,"marks":24225,"value":242,"nodeType":79},{},[],{"metadata":24227,"sys":24230,"fields":24235},{"tags":24228,"concepts":24229},[],[],{"space":24231,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24233,"publishedVersion":59,"revision":22,"locale":27},{"sys":24232},{"type":12,"linkType":13,"id":14},{"sys":24234},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24236},{"url":258,"details":24237,"fileName":264,"contentType":265},{"size":260,"image":24238},{"width":262,"height":263},{"sys":24240,"fields":24243},{"id":24241,"createdAt":24242},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":24244,"slug":24245,"articleIntro":24244,"category":24246},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[24247],{"metadata":24248,"sys":24251,"fields":24258},{"tags":24249,"concepts":24250},[],[],{"space":24252,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24254,"publishedVersion":213,"revision":59,"contentType":24256,"locale":27},{"sys":24253},{"type":12,"linkType":13,"id":14},{"sys":24255},{"id":20,"type":12,"linkType":21},{"sys":24257},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24259,"metaTitle":223,"metaDescription":224,"mainTitle":24260,"subtitle":243,"heroImage":24275,"ctaButton":266,"ctaLink":267},[222],{"data":24261,"content":24262,"nodeType":71},{},[24263,24269],{"data":24264,"content":24265,"nodeType":235},{},[24266],{"data":24267,"marks":24268,"value":234,"nodeType":79},{},[],{"data":24270,"content":24271,"nodeType":84},{},[24272],{"data":24273,"marks":24274,"value":242,"nodeType":79},{},[],{"metadata":24276,"sys":24279,"fields":24284},{"tags":24277,"concepts":24278},[],[],{"space":24280,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24282,"publishedVersion":59,"revision":22,"locale":27},{"sys":24281},{"type":12,"linkType":13,"id":14},{"sys":24283},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24285},{"url":258,"details":24286,"fileName":264,"contentType":265},{"size":260,"image":24287},{"width":262,"height":263},{"sys":24289,"fields":24292},{"id":24290,"createdAt":24291},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":24293,"slug":24294,"articleIntro":24293,"category":24295},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[24296],{"metadata":24297,"sys":24300,"fields":24307},{"tags":24298,"concepts":24299},[],[],{"space":24301,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24303,"publishedVersion":213,"revision":59,"contentType":24305,"locale":27},{"sys":24302},{"type":12,"linkType":13,"id":14},{"sys":24304},{"id":20,"type":12,"linkType":21},{"sys":24306},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24308,"metaTitle":223,"metaDescription":224,"mainTitle":24309,"subtitle":243,"heroImage":24324,"ctaButton":266,"ctaLink":267},[222],{"data":24310,"content":24311,"nodeType":71},{},[24312,24318],{"data":24313,"content":24314,"nodeType":235},{},[24315],{"data":24316,"marks":24317,"value":234,"nodeType":79},{},[],{"data":24319,"content":24320,"nodeType":84},{},[24321],{"data":24322,"marks":24323,"value":242,"nodeType":79},{},[],{"metadata":24325,"sys":24328,"fields":24333},{"tags":24326,"concepts":24327},[],[],{"space":24329,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24331,"publishedVersion":59,"revision":22,"locale":27},{"sys":24330},{"type":12,"linkType":13,"id":14},{"sys":24332},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24334},{"url":258,"details":24335,"fileName":264,"contentType":265},{"size":260,"image":24336},{"width":262,"height":263},{"sys":24338,"fields":24341},{"id":24339,"createdAt":24340},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":24342,"slug":24343,"articleIntro":24344,"category":24345},"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.",[24346],{"metadata":24347,"sys":24350,"fields":24357},{"tags":24348,"concepts":24349},[],[],{"space":24351,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24353,"publishedVersion":213,"revision":59,"contentType":24355,"locale":27},{"sys":24352},{"type":12,"linkType":13,"id":14},{"sys":24354},{"id":20,"type":12,"linkType":21},{"sys":24356},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24358,"metaTitle":223,"metaDescription":224,"mainTitle":24359,"subtitle":243,"heroImage":24374,"ctaButton":266,"ctaLink":267},[222],{"data":24360,"content":24361,"nodeType":71},{},[24362,24368],{"data":24363,"content":24364,"nodeType":235},{},[24365],{"data":24366,"marks":24367,"value":234,"nodeType":79},{},[],{"data":24369,"content":24370,"nodeType":84},{},[24371],{"data":24372,"marks":24373,"value":242,"nodeType":79},{},[],{"metadata":24375,"sys":24378,"fields":24383},{"tags":24376,"concepts":24377},[],[],{"space":24379,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24381,"publishedVersion":59,"revision":22,"locale":27},{"sys":24380},{"type":12,"linkType":13,"id":14},{"sys":24382},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24384},{"url":258,"details":24385,"fileName":264,"contentType":265},{"size":260,"image":24386},{"width":262,"height":263},{"sys":24388,"fields":24391},{"id":24389,"createdAt":24390},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":24392,"slug":24393,"articleIntro":24392,"category":24394},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[24395],{"metadata":24396,"sys":24399,"fields":24406},{"tags":24397,"concepts":24398},[],[],{"space":24400,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24402,"publishedVersion":213,"revision":59,"contentType":24404,"locale":27},{"sys":24401},{"type":12,"linkType":13,"id":14},{"sys":24403},{"id":20,"type":12,"linkType":21},{"sys":24405},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24407,"metaTitle":223,"metaDescription":224,"mainTitle":24408,"subtitle":243,"heroImage":24423,"ctaButton":266,"ctaLink":267},[222],{"data":24409,"content":24410,"nodeType":71},{},[24411,24417],{"data":24412,"content":24413,"nodeType":235},{},[24414],{"data":24415,"marks":24416,"value":234,"nodeType":79},{},[],{"data":24418,"content":24419,"nodeType":84},{},[24420],{"data":24421,"marks":24422,"value":242,"nodeType":79},{},[],{"metadata":24424,"sys":24427,"fields":24432},{"tags":24425,"concepts":24426},[],[],{"space":24428,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24430,"publishedVersion":59,"revision":22,"locale":27},{"sys":24429},{"type":12,"linkType":13,"id":14},{"sys":24431},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24433},{"url":258,"details":24434,"fileName":264,"contentType":265},{"size":260,"image":24435},{"width":262,"height":263},{"sys":24437,"fields":24440},{"id":24438,"createdAt":24439},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":24441,"slug":24442,"articleIntro":24441,"category":24443},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[24444],{"metadata":24445,"sys":24448,"fields":24455},{"tags":24446,"concepts":24447},[],[],{"space":24449,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24451,"publishedVersion":213,"revision":59,"contentType":24453,"locale":27},{"sys":24450},{"type":12,"linkType":13,"id":14},{"sys":24452},{"id":20,"type":12,"linkType":21},{"sys":24454},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24456,"metaTitle":223,"metaDescription":224,"mainTitle":24457,"subtitle":243,"heroImage":24472,"ctaButton":266,"ctaLink":267},[222],{"data":24458,"content":24459,"nodeType":71},{},[24460,24466],{"data":24461,"content":24462,"nodeType":235},{},[24463],{"data":24464,"marks":24465,"value":234,"nodeType":79},{},[],{"data":24467,"content":24468,"nodeType":84},{},[24469],{"data":24470,"marks":24471,"value":242,"nodeType":79},{},[],{"metadata":24473,"sys":24476,"fields":24481},{"tags":24474,"concepts":24475},[],[],{"space":24477,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24479,"publishedVersion":59,"revision":22,"locale":27},{"sys":24478},{"type":12,"linkType":13,"id":14},{"sys":24480},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24482},{"url":258,"details":24483,"fileName":264,"contentType":265},{"size":260,"image":24484},{"width":262,"height":263},{"sys":24486,"fields":24489},{"id":24487,"createdAt":24488},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":24490,"slug":24491,"articleIntro":24490,"category":24492},"2313 - Constructions","compte-2313-constructions",[24493],{"metadata":24494,"sys":24497,"fields":24504},{"tags":24495,"concepts":24496},[],[],{"space":24498,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24500,"publishedVersion":213,"revision":59,"contentType":24502,"locale":27},{"sys":24499},{"type":12,"linkType":13,"id":14},{"sys":24501},{"id":20,"type":12,"linkType":21},{"sys":24503},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24505,"metaTitle":223,"metaDescription":224,"mainTitle":24506,"subtitle":243,"heroImage":24521,"ctaButton":266,"ctaLink":267},[222],{"data":24507,"content":24508,"nodeType":71},{},[24509,24515],{"data":24510,"content":24511,"nodeType":235},{},[24512],{"data":24513,"marks":24514,"value":234,"nodeType":79},{},[],{"data":24516,"content":24517,"nodeType":84},{},[24518],{"data":24519,"marks":24520,"value":242,"nodeType":79},{},[],{"metadata":24522,"sys":24525,"fields":24530},{"tags":24523,"concepts":24524},[],[],{"space":24526,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24528,"publishedVersion":59,"revision":22,"locale":27},{"sys":24527},{"type":12,"linkType":13,"id":14},{"sys":24529},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24531},{"url":258,"details":24532,"fileName":264,"contentType":265},{"size":260,"image":24533},{"width":262,"height":263},{"sys":24535,"fields":24538},{"id":24536,"createdAt":24537},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":24539,"slug":24540,"articleIntro":24539,"category":24541},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[24542],{"metadata":24543,"sys":24546,"fields":24553},{"tags":24544,"concepts":24545},[],[],{"space":24547,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24549,"publishedVersion":213,"revision":59,"contentType":24551,"locale":27},{"sys":24548},{"type":12,"linkType":13,"id":14},{"sys":24550},{"id":20,"type":12,"linkType":21},{"sys":24552},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24554,"metaTitle":223,"metaDescription":224,"mainTitle":24555,"subtitle":243,"heroImage":24570,"ctaButton":266,"ctaLink":267},[222],{"data":24556,"content":24557,"nodeType":71},{},[24558,24564],{"data":24559,"content":24560,"nodeType":235},{},[24561],{"data":24562,"marks":24563,"value":234,"nodeType":79},{},[],{"data":24565,"content":24566,"nodeType":84},{},[24567],{"data":24568,"marks":24569,"value":242,"nodeType":79},{},[],{"metadata":24571,"sys":24574,"fields":24579},{"tags":24572,"concepts":24573},[],[],{"space":24575,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24577,"publishedVersion":59,"revision":22,"locale":27},{"sys":24576},{"type":12,"linkType":13,"id":14},{"sys":24578},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24580},{"url":258,"details":24581,"fileName":264,"contentType":265},{"size":260,"image":24582},{"width":262,"height":263},{"sys":24584,"fields":24586},{"id":24585,"createdAt":17823},"2AsCehfNKF5belxwySwOk8",{"title":24587,"slug":24588,"articleIntro":24587,"category":24589},"2611 - Actions","compte-2611-actions",[24590],{"metadata":24591,"sys":24594,"fields":24601},{"tags":24592,"concepts":24593},[],[],{"space":24595,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24597,"publishedVersion":213,"revision":59,"contentType":24599,"locale":27},{"sys":24596},{"type":12,"linkType":13,"id":14},{"sys":24598},{"id":20,"type":12,"linkType":21},{"sys":24600},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24602,"metaTitle":223,"metaDescription":224,"mainTitle":24603,"subtitle":243,"heroImage":24618,"ctaButton":266,"ctaLink":267},[222],{"data":24604,"content":24605,"nodeType":71},{},[24606,24612],{"data":24607,"content":24608,"nodeType":235},{},[24609],{"data":24610,"marks":24611,"value":234,"nodeType":79},{},[],{"data":24613,"content":24614,"nodeType":84},{},[24615],{"data":24616,"marks":24617,"value":242,"nodeType":79},{},[],{"metadata":24619,"sys":24622,"fields":24627},{"tags":24620,"concepts":24621},[],[],{"space":24623,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24625,"publishedVersion":59,"revision":22,"locale":27},{"sys":24624},{"type":12,"linkType":13,"id":14},{"sys":24626},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24628},{"url":258,"details":24629,"fileName":264,"contentType":265},{"size":260,"image":24630},{"width":262,"height":263},{"sys":24632,"fields":24635},{"id":24633,"createdAt":24634},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":24636,"slug":24637,"articleIntro":24636,"category":24638},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[24639],{"metadata":24640,"sys":24643,"fields":24650},{"tags":24641,"concepts":24642},[],[],{"space":24644,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24646,"publishedVersion":213,"revision":59,"contentType":24648,"locale":27},{"sys":24645},{"type":12,"linkType":13,"id":14},{"sys":24647},{"id":20,"type":12,"linkType":21},{"sys":24649},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24651,"metaTitle":223,"metaDescription":224,"mainTitle":24652,"subtitle":243,"heroImage":24667,"ctaButton":266,"ctaLink":267},[222],{"data":24653,"content":24654,"nodeType":71},{},[24655,24661],{"data":24656,"content":24657,"nodeType":235},{},[24658],{"data":24659,"marks":24660,"value":234,"nodeType":79},{},[],{"data":24662,"content":24663,"nodeType":84},{},[24664],{"data":24665,"marks":24666,"value":242,"nodeType":79},{},[],{"metadata":24668,"sys":24671,"fields":24676},{"tags":24669,"concepts":24670},[],[],{"space":24672,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24674,"publishedVersion":59,"revision":22,"locale":27},{"sys":24673},{"type":12,"linkType":13,"id":14},{"sys":24675},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24677},{"url":258,"details":24678,"fileName":264,"contentType":265},{"size":260,"image":24679},{"width":262,"height":263},{"sys":24681,"fields":24684},{"id":24682,"createdAt":24683},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":24685,"slug":24686,"articleIntro":24685,"category":24687},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[24688],{"metadata":24689,"sys":24692,"fields":24699},{"tags":24690,"concepts":24691},[],[],{"space":24693,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24695,"publishedVersion":213,"revision":59,"contentType":24697,"locale":27},{"sys":24694},{"type":12,"linkType":13,"id":14},{"sys":24696},{"id":20,"type":12,"linkType":21},{"sys":24698},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24700,"metaTitle":223,"metaDescription":224,"mainTitle":24701,"subtitle":243,"heroImage":24716,"ctaButton":266,"ctaLink":267},[222],{"data":24702,"content":24703,"nodeType":71},{},[24704,24710],{"data":24705,"content":24706,"nodeType":235},{},[24707],{"data":24708,"marks":24709,"value":234,"nodeType":79},{},[],{"data":24711,"content":24712,"nodeType":84},{},[24713],{"data":24714,"marks":24715,"value":242,"nodeType":79},{},[],{"metadata":24717,"sys":24720,"fields":24725},{"tags":24718,"concepts":24719},[],[],{"space":24721,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24723,"publishedVersion":59,"revision":22,"locale":27},{"sys":24722},{"type":12,"linkType":13,"id":14},{"sys":24724},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24726},{"url":258,"details":24727,"fileName":264,"contentType":265},{"size":260,"image":24728},{"width":262,"height":263},{"sys":24730,"fields":24733},{"id":24731,"createdAt":24732},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":24734,"slug":24735,"articleIntro":24734,"category":24736},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[24737],{"metadata":24738,"sys":24741,"fields":24748},{"tags":24739,"concepts":24740},[],[],{"space":24742,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24744,"publishedVersion":213,"revision":59,"contentType":24746,"locale":27},{"sys":24743},{"type":12,"linkType":13,"id":14},{"sys":24745},{"id":20,"type":12,"linkType":21},{"sys":24747},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24749,"metaTitle":223,"metaDescription":224,"mainTitle":24750,"subtitle":243,"heroImage":24765,"ctaButton":266,"ctaLink":267},[222],{"data":24751,"content":24752,"nodeType":71},{},[24753,24759],{"data":24754,"content":24755,"nodeType":235},{},[24756],{"data":24757,"marks":24758,"value":234,"nodeType":79},{},[],{"data":24760,"content":24761,"nodeType":84},{},[24762],{"data":24763,"marks":24764,"value":242,"nodeType":79},{},[],{"metadata":24766,"sys":24769,"fields":24774},{"tags":24767,"concepts":24768},[],[],{"space":24770,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24772,"publishedVersion":59,"revision":22,"locale":27},{"sys":24771},{"type":12,"linkType":13,"id":14},{"sys":24773},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24775},{"url":258,"details":24776,"fileName":264,"contentType":265},{"size":260,"image":24777},{"width":262,"height":263},{"sys":24779,"fields":24782},{"id":24780,"createdAt":24781},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":24783,"slug":24784,"articleIntro":-1,"category":24785},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[24786],{"metadata":24787,"sys":24790,"fields":24797},{"tags":24788,"concepts":24789},[],[],{"space":24791,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24793,"publishedVersion":213,"revision":59,"contentType":24795,"locale":27},{"sys":24792},{"type":12,"linkType":13,"id":14},{"sys":24794},{"id":20,"type":12,"linkType":21},{"sys":24796},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24798,"metaTitle":223,"metaDescription":224,"mainTitle":24799,"subtitle":243,"heroImage":24814,"ctaButton":266,"ctaLink":267},[222],{"data":24800,"content":24801,"nodeType":71},{},[24802,24808],{"data":24803,"content":24804,"nodeType":235},{},[24805],{"data":24806,"marks":24807,"value":234,"nodeType":79},{},[],{"data":24809,"content":24810,"nodeType":84},{},[24811],{"data":24812,"marks":24813,"value":242,"nodeType":79},{},[],{"metadata":24815,"sys":24818,"fields":24823},{"tags":24816,"concepts":24817},[],[],{"space":24819,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24821,"publishedVersion":59,"revision":22,"locale":27},{"sys":24820},{"type":12,"linkType":13,"id":14},{"sys":24822},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24824},{"url":258,"details":24825,"fileName":264,"contentType":265},{"size":260,"image":24826},{"width":262,"height":263},{"sys":24828,"fields":24831},{"id":24829,"createdAt":24830},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":24832,"slug":24833,"articleIntro":24832,"category":24834},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[24835],{"metadata":24836,"sys":24839,"fields":24846},{"tags":24837,"concepts":24838},[],[],{"space":24840,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24842,"publishedVersion":213,"revision":59,"contentType":24844,"locale":27},{"sys":24841},{"type":12,"linkType":13,"id":14},{"sys":24843},{"id":20,"type":12,"linkType":21},{"sys":24845},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24847,"metaTitle":223,"metaDescription":224,"mainTitle":24848,"subtitle":243,"heroImage":24863,"ctaButton":266,"ctaLink":267},[222],{"data":24849,"content":24850,"nodeType":71},{},[24851,24857],{"data":24852,"content":24853,"nodeType":235},{},[24854],{"data":24855,"marks":24856,"value":234,"nodeType":79},{},[],{"data":24858,"content":24859,"nodeType":84},{},[24860],{"data":24861,"marks":24862,"value":242,"nodeType":79},{},[],{"metadata":24864,"sys":24867,"fields":24872},{"tags":24865,"concepts":24866},[],[],{"space":24868,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24870,"publishedVersion":59,"revision":22,"locale":27},{"sys":24869},{"type":12,"linkType":13,"id":14},{"sys":24871},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24873},{"url":258,"details":24874,"fileName":264,"contentType":265},{"size":260,"image":24875},{"width":262,"height":263},{"sys":24877,"fields":24880},{"id":24878,"createdAt":24879},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24881,"slug":24882,"articleIntro":24881,"category":24883},"4558 - Intérêts courus","compte-4558-interets-courus",[24884],{"metadata":24885,"sys":24888,"fields":24895},{"tags":24886,"concepts":24887},[],[],{"space":24889,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24891,"publishedVersion":213,"revision":59,"contentType":24893,"locale":27},{"sys":24890},{"type":12,"linkType":13,"id":14},{"sys":24892},{"id":20,"type":12,"linkType":21},{"sys":24894},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24896,"metaTitle":223,"metaDescription":224,"mainTitle":24897,"subtitle":243,"heroImage":24912,"ctaButton":266,"ctaLink":267},[222],{"data":24898,"content":24899,"nodeType":71},{},[24900,24906],{"data":24901,"content":24902,"nodeType":235},{},[24903],{"data":24904,"marks":24905,"value":234,"nodeType":79},{},[],{"data":24907,"content":24908,"nodeType":84},{},[24909],{"data":24910,"marks":24911,"value":242,"nodeType":79},{},[],{"metadata":24913,"sys":24916,"fields":24921},{"tags":24914,"concepts":24915},[],[],{"space":24917,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24919,"publishedVersion":59,"revision":22,"locale":27},{"sys":24918},{"type":12,"linkType":13,"id":14},{"sys":24920},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24922},{"url":258,"details":24923,"fileName":264,"contentType":265},{"size":260,"image":24924},{"width":262,"height":263},{"sys":24926,"fields":24929},{"id":24927,"createdAt":24928},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":24930,"slug":24931,"articleIntro":24930,"category":24932},"6097 - de marchandises","compte-6097-de-marchandises",[24933],{"metadata":24934,"sys":24937,"fields":24944},{"tags":24935,"concepts":24936},[],[],{"space":24938,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24940,"publishedVersion":213,"revision":59,"contentType":24942,"locale":27},{"sys":24939},{"type":12,"linkType":13,"id":14},{"sys":24941},{"id":20,"type":12,"linkType":21},{"sys":24943},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24945,"metaTitle":223,"metaDescription":224,"mainTitle":24946,"subtitle":243,"heroImage":24961,"ctaButton":266,"ctaLink":267},[222],{"data":24947,"content":24948,"nodeType":71},{},[24949,24955],{"data":24950,"content":24951,"nodeType":235},{},[24952],{"data":24953,"marks":24954,"value":234,"nodeType":79},{},[],{"data":24956,"content":24957,"nodeType":84},{},[24958],{"data":24959,"marks":24960,"value":242,"nodeType":79},{},[],{"metadata":24962,"sys":24965,"fields":24970},{"tags":24963,"concepts":24964},[],[],{"space":24966,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":24968,"publishedVersion":59,"revision":22,"locale":27},{"sys":24967},{"type":12,"linkType":13,"id":14},{"sys":24969},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":24971},{"url":258,"details":24972,"fileName":264,"contentType":265},{"size":260,"image":24973},{"width":262,"height":263},{"sys":24975,"fields":24978},{"id":24976,"createdAt":24977},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":24979,"slug":24980,"articleIntro":24979,"category":24981},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[24982],{"metadata":24983,"sys":24986,"fields":24993},{"tags":24984,"concepts":24985},[],[],{"space":24987,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":24989,"publishedVersion":213,"revision":59,"contentType":24991,"locale":27},{"sys":24988},{"type":12,"linkType":13,"id":14},{"sys":24990},{"id":20,"type":12,"linkType":21},{"sys":24992},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":24994,"metaTitle":223,"metaDescription":224,"mainTitle":24995,"subtitle":243,"heroImage":25010,"ctaButton":266,"ctaLink":267},[222],{"data":24996,"content":24997,"nodeType":71},{},[24998,25004],{"data":24999,"content":25000,"nodeType":235},{},[25001],{"data":25002,"marks":25003,"value":234,"nodeType":79},{},[],{"data":25005,"content":25006,"nodeType":84},{},[25007],{"data":25008,"marks":25009,"value":242,"nodeType":79},{},[],{"metadata":25011,"sys":25014,"fields":25019},{"tags":25012,"concepts":25013},[],[],{"space":25015,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25017,"publishedVersion":59,"revision":22,"locale":27},{"sys":25016},{"type":12,"linkType":13,"id":14},{"sys":25018},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25020},{"url":258,"details":25021,"fileName":264,"contentType":265},{"size":260,"image":25022},{"width":262,"height":263},{"sys":25024,"fields":25027},{"id":25025,"createdAt":25026},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":25028,"slug":25029,"articleIntro":25028,"category":25030},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[25031],{"metadata":25032,"sys":25035,"fields":25042},{"tags":25033,"concepts":25034},[],[],{"space":25036,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25038,"publishedVersion":213,"revision":59,"contentType":25040,"locale":27},{"sys":25037},{"type":12,"linkType":13,"id":14},{"sys":25039},{"id":20,"type":12,"linkType":21},{"sys":25041},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25043,"metaTitle":223,"metaDescription":224,"mainTitle":25044,"subtitle":243,"heroImage":25059,"ctaButton":266,"ctaLink":267},[222],{"data":25045,"content":25046,"nodeType":71},{},[25047,25053],{"data":25048,"content":25049,"nodeType":235},{},[25050],{"data":25051,"marks":25052,"value":234,"nodeType":79},{},[],{"data":25054,"content":25055,"nodeType":84},{},[25056],{"data":25057,"marks":25058,"value":242,"nodeType":79},{},[],{"metadata":25060,"sys":25063,"fields":25068},{"tags":25061,"concepts":25062},[],[],{"space":25064,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25066,"publishedVersion":59,"revision":22,"locale":27},{"sys":25065},{"type":12,"linkType":13,"id":14},{"sys":25067},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25069},{"url":258,"details":25070,"fileName":264,"contentType":265},{"size":260,"image":25071},{"width":262,"height":263},{"sys":25073,"fields":25076},{"id":25074,"createdAt":25075},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":25077,"slug":25078,"articleIntro":25077,"category":25079},"6248 - Divers","compte-6248-divers",[25080],{"metadata":25081,"sys":25084,"fields":25091},{"tags":25082,"concepts":25083},[],[],{"space":25085,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25087,"publishedVersion":213,"revision":59,"contentType":25089,"locale":27},{"sys":25086},{"type":12,"linkType":13,"id":14},{"sys":25088},{"id":20,"type":12,"linkType":21},{"sys":25090},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25092,"metaTitle":223,"metaDescription":224,"mainTitle":25093,"subtitle":243,"heroImage":25108,"ctaButton":266,"ctaLink":267},[222],{"data":25094,"content":25095,"nodeType":71},{},[25096,25102],{"data":25097,"content":25098,"nodeType":235},{},[25099],{"data":25100,"marks":25101,"value":234,"nodeType":79},{},[],{"data":25103,"content":25104,"nodeType":84},{},[25105],{"data":25106,"marks":25107,"value":242,"nodeType":79},{},[],{"metadata":25109,"sys":25112,"fields":25117},{"tags":25110,"concepts":25111},[],[],{"space":25113,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25115,"publishedVersion":59,"revision":22,"locale":27},{"sys":25114},{"type":12,"linkType":13,"id":14},{"sys":25116},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25118},{"url":258,"details":25119,"fileName":264,"contentType":265},{"size":260,"image":25120},{"width":262,"height":263},{"sys":25122,"fields":25125},{"id":25123,"createdAt":25124},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":25126,"slug":25127,"articleIntro":25126,"category":25128},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[25129],{"metadata":25130,"sys":25133,"fields":25140},{"tags":25131,"concepts":25132},[],[],{"space":25134,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25136,"publishedVersion":213,"revision":59,"contentType":25138,"locale":27},{"sys":25135},{"type":12,"linkType":13,"id":14},{"sys":25137},{"id":20,"type":12,"linkType":21},{"sys":25139},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25141,"metaTitle":223,"metaDescription":224,"mainTitle":25142,"subtitle":243,"heroImage":25157,"ctaButton":266,"ctaLink":267},[222],{"data":25143,"content":25144,"nodeType":71},{},[25145,25151],{"data":25146,"content":25147,"nodeType":235},{},[25148],{"data":25149,"marks":25150,"value":234,"nodeType":79},{},[],{"data":25152,"content":25153,"nodeType":84},{},[25154],{"data":25155,"marks":25156,"value":242,"nodeType":79},{},[],{"metadata":25158,"sys":25161,"fields":25166},{"tags":25159,"concepts":25160},[],[],{"space":25162,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25164,"publishedVersion":59,"revision":22,"locale":27},{"sys":25163},{"type":12,"linkType":13,"id":14},{"sys":25165},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25167},{"url":258,"details":25168,"fileName":264,"contentType":265},{"size":260,"image":25169},{"width":262,"height":263},{"sys":25171,"fields":25174},{"id":25172,"createdAt":25173},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":25175,"slug":25176,"articleIntro":25175,"category":25177},"472 - Comptes d'attente","compte-472-comptes-d-attente",[25178],{"metadata":25179,"sys":25182,"fields":25189},{"tags":25180,"concepts":25181},[],[],{"space":25183,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25185,"publishedVersion":213,"revision":59,"contentType":25187,"locale":27},{"sys":25184},{"type":12,"linkType":13,"id":14},{"sys":25186},{"id":20,"type":12,"linkType":21},{"sys":25188},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25190,"metaTitle":223,"metaDescription":224,"mainTitle":25191,"subtitle":243,"heroImage":25206,"ctaButton":266,"ctaLink":267},[222],{"data":25192,"content":25193,"nodeType":71},{},[25194,25200],{"data":25195,"content":25196,"nodeType":235},{},[25197],{"data":25198,"marks":25199,"value":234,"nodeType":79},{},[],{"data":25201,"content":25202,"nodeType":84},{},[25203],{"data":25204,"marks":25205,"value":242,"nodeType":79},{},[],{"metadata":25207,"sys":25210,"fields":25215},{"tags":25208,"concepts":25209},[],[],{"space":25211,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25213,"publishedVersion":59,"revision":22,"locale":27},{"sys":25212},{"type":12,"linkType":13,"id":14},{"sys":25214},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25216},{"url":258,"details":25217,"fileName":264,"contentType":265},{"size":260,"image":25218},{"width":262,"height":263},{"sys":25220,"fields":25223},{"id":25221,"createdAt":25222},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":25224,"slug":25225,"articleIntro":25224,"category":25226},"Compte 213 - Constructions","compte-213-constructions",[25227],{"metadata":25228,"sys":25231,"fields":25238},{"tags":25229,"concepts":25230},[],[],{"space":25232,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25234,"publishedVersion":213,"revision":59,"contentType":25236,"locale":27},{"sys":25233},{"type":12,"linkType":13,"id":14},{"sys":25235},{"id":20,"type":12,"linkType":21},{"sys":25237},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25239,"metaTitle":223,"metaDescription":224,"mainTitle":25240,"subtitle":243,"heroImage":25255,"ctaButton":266,"ctaLink":267},[222],{"data":25241,"content":25242,"nodeType":71},{},[25243,25249],{"data":25244,"content":25245,"nodeType":235},{},[25246],{"data":25247,"marks":25248,"value":234,"nodeType":79},{},[],{"data":25250,"content":25251,"nodeType":84},{},[25252],{"data":25253,"marks":25254,"value":242,"nodeType":79},{},[],{"metadata":25256,"sys":25259,"fields":25264},{"tags":25257,"concepts":25258},[],[],{"space":25260,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25262,"publishedVersion":59,"revision":22,"locale":27},{"sys":25261},{"type":12,"linkType":13,"id":14},{"sys":25263},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25265},{"url":258,"details":25266,"fileName":264,"contentType":265},{"size":260,"image":25267},{"width":262,"height":263},{"sys":25269,"fields":25272},{"id":25270,"createdAt":25271},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":25273,"slug":25274,"articleIntro":-1,"category":25275},"Compte 518 - Intérêts courus","compte-518-interets-courus",[25276],{"metadata":25277,"sys":25280,"fields":25287},{"tags":25278,"concepts":25279},[],[],{"space":25281,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25283,"publishedVersion":213,"revision":59,"contentType":25285,"locale":27},{"sys":25282},{"type":12,"linkType":13,"id":14},{"sys":25284},{"id":20,"type":12,"linkType":21},{"sys":25286},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25288,"metaTitle":223,"metaDescription":224,"mainTitle":25289,"subtitle":243,"heroImage":25304,"ctaButton":266,"ctaLink":267},[222],{"data":25290,"content":25291,"nodeType":71},{},[25292,25298],{"data":25293,"content":25294,"nodeType":235},{},[25295],{"data":25296,"marks":25297,"value":234,"nodeType":79},{},[],{"data":25299,"content":25300,"nodeType":84},{},[25301],{"data":25302,"marks":25303,"value":242,"nodeType":79},{},[],{"metadata":25305,"sys":25308,"fields":25313},{"tags":25306,"concepts":25307},[],[],{"space":25309,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25311,"publishedVersion":59,"revision":22,"locale":27},{"sys":25310},{"type":12,"linkType":13,"id":14},{"sys":25312},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25314},{"url":258,"details":25315,"fileName":264,"contentType":265},{"size":260,"image":25316},{"width":262,"height":263},{"sys":25318,"fields":25321},{"id":25319,"createdAt":25320},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":25322,"slug":25323,"articleIntro":-1,"category":25324},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[25325],{"metadata":25326,"sys":25329,"fields":25336},{"tags":25327,"concepts":25328},[],[],{"space":25330,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25332,"publishedVersion":213,"revision":59,"contentType":25334,"locale":27},{"sys":25331},{"type":12,"linkType":13,"id":14},{"sys":25333},{"id":20,"type":12,"linkType":21},{"sys":25335},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25337,"metaTitle":223,"metaDescription":224,"mainTitle":25338,"subtitle":243,"heroImage":25353,"ctaButton":266,"ctaLink":267},[222],{"data":25339,"content":25340,"nodeType":71},{},[25341,25347],{"data":25342,"content":25343,"nodeType":235},{},[25344],{"data":25345,"marks":25346,"value":234,"nodeType":79},{},[],{"data":25348,"content":25349,"nodeType":84},{},[25350],{"data":25351,"marks":25352,"value":242,"nodeType":79},{},[],{"metadata":25354,"sys":25357,"fields":25362},{"tags":25355,"concepts":25356},[],[],{"space":25358,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25360,"publishedVersion":59,"revision":22,"locale":27},{"sys":25359},{"type":12,"linkType":13,"id":14},{"sys":25361},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25363},{"url":258,"details":25364,"fileName":264,"contentType":265},{"size":260,"image":25365},{"width":262,"height":263},{"sys":25367,"fields":25370},{"id":25368,"createdAt":25369},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":25371,"slug":25372,"articleIntro":-1,"category":25373},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[25374],{"metadata":25375,"sys":25378,"fields":25385},{"tags":25376,"concepts":25377},[],[],{"space":25379,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25381,"publishedVersion":213,"revision":59,"contentType":25383,"locale":27},{"sys":25380},{"type":12,"linkType":13,"id":14},{"sys":25382},{"id":20,"type":12,"linkType":21},{"sys":25384},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25386,"metaTitle":223,"metaDescription":224,"mainTitle":25387,"subtitle":243,"heroImage":25402,"ctaButton":266,"ctaLink":267},[222],{"data":25388,"content":25389,"nodeType":71},{},[25390,25396],{"data":25391,"content":25392,"nodeType":235},{},[25393],{"data":25394,"marks":25395,"value":234,"nodeType":79},{},[],{"data":25397,"content":25398,"nodeType":84},{},[25399],{"data":25400,"marks":25401,"value":242,"nodeType":79},{},[],{"metadata":25403,"sys":25406,"fields":25411},{"tags":25404,"concepts":25405},[],[],{"space":25407,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25409,"publishedVersion":59,"revision":22,"locale":27},{"sys":25408},{"type":12,"linkType":13,"id":14},{"sys":25410},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25412},{"url":258,"details":25413,"fileName":264,"contentType":265},{"size":260,"image":25414},{"width":262,"height":263},{"sys":25416,"fields":25419},{"id":25417,"createdAt":25418},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":25420,"slug":25421,"articleIntro":25420,"category":25422},"68174 - Créances","compte-68174-creances",[25423],{"metadata":25424,"sys":25427,"fields":25434},{"tags":25425,"concepts":25426},[],[],{"space":25428,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25430,"publishedVersion":213,"revision":59,"contentType":25432,"locale":27},{"sys":25429},{"type":12,"linkType":13,"id":14},{"sys":25431},{"id":20,"type":12,"linkType":21},{"sys":25433},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25435,"metaTitle":223,"metaDescription":224,"mainTitle":25436,"subtitle":243,"heroImage":25451,"ctaButton":266,"ctaLink":267},[222],{"data":25437,"content":25438,"nodeType":71},{},[25439,25445],{"data":25440,"content":25441,"nodeType":235},{},[25442],{"data":25443,"marks":25444,"value":234,"nodeType":79},{},[],{"data":25446,"content":25447,"nodeType":84},{},[25448],{"data":25449,"marks":25450,"value":242,"nodeType":79},{},[],{"metadata":25452,"sys":25455,"fields":25460},{"tags":25453,"concepts":25454},[],[],{"space":25456,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25458,"publishedVersion":59,"revision":22,"locale":27},{"sys":25457},{"type":12,"linkType":13,"id":14},{"sys":25459},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25461},{"url":258,"details":25462,"fileName":264,"contentType":265},{"size":260,"image":25463},{"width":262,"height":263},{"sys":25465,"fields":25468},{"id":25466,"createdAt":25467},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":25469,"slug":25470,"articleIntro":25469,"category":25471},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[25472],{"metadata":25473,"sys":25476,"fields":25483},{"tags":25474,"concepts":25475},[],[],{"space":25477,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25479,"publishedVersion":213,"revision":59,"contentType":25481,"locale":27},{"sys":25478},{"type":12,"linkType":13,"id":14},{"sys":25480},{"id":20,"type":12,"linkType":21},{"sys":25482},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25484,"metaTitle":223,"metaDescription":224,"mainTitle":25485,"subtitle":243,"heroImage":25500,"ctaButton":266,"ctaLink":267},[222],{"data":25486,"content":25487,"nodeType":71},{},[25488,25494],{"data":25489,"content":25490,"nodeType":235},{},[25491],{"data":25492,"marks":25493,"value":234,"nodeType":79},{},[],{"data":25495,"content":25496,"nodeType":84},{},[25497],{"data":25498,"marks":25499,"value":242,"nodeType":79},{},[],{"metadata":25501,"sys":25504,"fields":25509},{"tags":25502,"concepts":25503},[],[],{"space":25505,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25507,"publishedVersion":59,"revision":22,"locale":27},{"sys":25506},{"type":12,"linkType":13,"id":14},{"sys":25508},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25510},{"url":258,"details":25511,"fileName":264,"contentType":265},{"size":260,"image":25512},{"width":262,"height":263},{"sys":25514,"fields":25517},{"id":25515,"createdAt":25516},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25518,"slug":25519,"articleIntro":-1,"category":25520},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25521],{"metadata":25522,"sys":25525,"fields":25532},{"tags":25523,"concepts":25524},[],[],{"space":25526,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25528,"publishedVersion":213,"revision":59,"contentType":25530,"locale":27},{"sys":25527},{"type":12,"linkType":13,"id":14},{"sys":25529},{"id":20,"type":12,"linkType":21},{"sys":25531},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25533,"metaTitle":223,"metaDescription":224,"mainTitle":25534,"subtitle":243,"heroImage":25549,"ctaButton":266,"ctaLink":267},[222],{"data":25535,"content":25536,"nodeType":71},{},[25537,25543],{"data":25538,"content":25539,"nodeType":235},{},[25540],{"data":25541,"marks":25542,"value":234,"nodeType":79},{},[],{"data":25544,"content":25545,"nodeType":84},{},[25546],{"data":25547,"marks":25548,"value":242,"nodeType":79},{},[],{"metadata":25550,"sys":25553,"fields":25558},{"tags":25551,"concepts":25552},[],[],{"space":25554,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25556,"publishedVersion":59,"revision":22,"locale":27},{"sys":25555},{"type":12,"linkType":13,"id":14},{"sys":25557},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25559},{"url":258,"details":25560,"fileName":264,"contentType":265},{"size":260,"image":25561},{"width":262,"height":263},{"sys":25563,"fields":25566},{"id":25564,"createdAt":25565},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":25567,"slug":25568,"articleIntro":25567,"category":25569},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[25570],{"metadata":25571,"sys":25574,"fields":25581},{"tags":25572,"concepts":25573},[],[],{"space":25575,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25577,"publishedVersion":213,"revision":59,"contentType":25579,"locale":27},{"sys":25576},{"type":12,"linkType":13,"id":14},{"sys":25578},{"id":20,"type":12,"linkType":21},{"sys":25580},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25582,"metaTitle":223,"metaDescription":224,"mainTitle":25583,"subtitle":243,"heroImage":25598,"ctaButton":266,"ctaLink":267},[222],{"data":25584,"content":25585,"nodeType":71},{},[25586,25592],{"data":25587,"content":25588,"nodeType":235},{},[25589],{"data":25590,"marks":25591,"value":234,"nodeType":79},{},[],{"data":25593,"content":25594,"nodeType":84},{},[25595],{"data":25596,"marks":25597,"value":242,"nodeType":79},{},[],{"metadata":25599,"sys":25602,"fields":25607},{"tags":25600,"concepts":25601},[],[],{"space":25603,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25605,"publishedVersion":59,"revision":22,"locale":27},{"sys":25604},{"type":12,"linkType":13,"id":14},{"sys":25606},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25608},{"url":258,"details":25609,"fileName":264,"contentType":265},{"size":260,"image":25610},{"width":262,"height":263},{"sys":25612,"fields":25615},{"id":25613,"createdAt":25614},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":25616,"slug":25617,"articleIntro":25616,"category":25618},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[25619],{"metadata":25620,"sys":25623,"fields":25630},{"tags":25621,"concepts":25622},[],[],{"space":25624,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25626,"publishedVersion":213,"revision":59,"contentType":25628,"locale":27},{"sys":25625},{"type":12,"linkType":13,"id":14},{"sys":25627},{"id":20,"type":12,"linkType":21},{"sys":25629},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25631,"metaTitle":223,"metaDescription":224,"mainTitle":25632,"subtitle":243,"heroImage":25647,"ctaButton":266,"ctaLink":267},[222],{"data":25633,"content":25634,"nodeType":71},{},[25635,25641],{"data":25636,"content":25637,"nodeType":235},{},[25638],{"data":25639,"marks":25640,"value":234,"nodeType":79},{},[],{"data":25642,"content":25643,"nodeType":84},{},[25644],{"data":25645,"marks":25646,"value":242,"nodeType":79},{},[],{"metadata":25648,"sys":25651,"fields":25656},{"tags":25649,"concepts":25650},[],[],{"space":25652,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25654,"publishedVersion":59,"revision":22,"locale":27},{"sys":25653},{"type":12,"linkType":13,"id":14},{"sys":25655},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25657},{"url":258,"details":25658,"fileName":264,"contentType":265},{"size":260,"image":25659},{"width":262,"height":263},{"sys":25661,"fields":25664},{"id":25662,"createdAt":25663},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":25665,"slug":25666,"articleIntro":25665,"category":25667},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[25668],{"metadata":25669,"sys":25672,"fields":25679},{"tags":25670,"concepts":25671},[],[],{"space":25673,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25675,"publishedVersion":213,"revision":59,"contentType":25677,"locale":27},{"sys":25674},{"type":12,"linkType":13,"id":14},{"sys":25676},{"id":20,"type":12,"linkType":21},{"sys":25678},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25680,"metaTitle":223,"metaDescription":224,"mainTitle":25681,"subtitle":243,"heroImage":25696,"ctaButton":266,"ctaLink":267},[222],{"data":25682,"content":25683,"nodeType":71},{},[25684,25690],{"data":25685,"content":25686,"nodeType":235},{},[25687],{"data":25688,"marks":25689,"value":234,"nodeType":79},{},[],{"data":25691,"content":25692,"nodeType":84},{},[25693],{"data":25694,"marks":25695,"value":242,"nodeType":79},{},[],{"metadata":25697,"sys":25700,"fields":25705},{"tags":25698,"concepts":25699},[],[],{"space":25701,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25703,"publishedVersion":59,"revision":22,"locale":27},{"sys":25702},{"type":12,"linkType":13,"id":14},{"sys":25704},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25706},{"url":258,"details":25707,"fileName":264,"contentType":265},{"size":260,"image":25708},{"width":262,"height":263},{"sys":25710,"fields":25713},{"id":25711,"createdAt":25712},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":25714,"slug":25715,"articleIntro":25714,"category":25716},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[25717],{"metadata":25718,"sys":25721,"fields":25728},{"tags":25719,"concepts":25720},[],[],{"space":25722,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25724,"publishedVersion":213,"revision":59,"contentType":25726,"locale":27},{"sys":25723},{"type":12,"linkType":13,"id":14},{"sys":25725},{"id":20,"type":12,"linkType":21},{"sys":25727},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25729,"metaTitle":223,"metaDescription":224,"mainTitle":25730,"subtitle":243,"heroImage":25745,"ctaButton":266,"ctaLink":267},[222],{"data":25731,"content":25732,"nodeType":71},{},[25733,25739],{"data":25734,"content":25735,"nodeType":235},{},[25736],{"data":25737,"marks":25738,"value":234,"nodeType":79},{},[],{"data":25740,"content":25741,"nodeType":84},{},[25742],{"data":25743,"marks":25744,"value":242,"nodeType":79},{},[],{"metadata":25746,"sys":25749,"fields":25754},{"tags":25747,"concepts":25748},[],[],{"space":25750,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25752,"publishedVersion":59,"revision":22,"locale":27},{"sys":25751},{"type":12,"linkType":13,"id":14},{"sys":25753},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25755},{"url":258,"details":25756,"fileName":264,"contentType":265},{"size":260,"image":25757},{"width":262,"height":263},{"sys":25759,"fields":25762},{"id":25760,"createdAt":25761},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":25763,"slug":25764,"articleIntro":25763,"category":25765},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[25766],{"metadata":25767,"sys":25770,"fields":25777},{"tags":25768,"concepts":25769},[],[],{"space":25771,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25773,"publishedVersion":213,"revision":59,"contentType":25775,"locale":27},{"sys":25772},{"type":12,"linkType":13,"id":14},{"sys":25774},{"id":20,"type":12,"linkType":21},{"sys":25776},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25778,"metaTitle":223,"metaDescription":224,"mainTitle":25779,"subtitle":243,"heroImage":25794,"ctaButton":266,"ctaLink":267},[222],{"data":25780,"content":25781,"nodeType":71},{},[25782,25788],{"data":25783,"content":25784,"nodeType":235},{},[25785],{"data":25786,"marks":25787,"value":234,"nodeType":79},{},[],{"data":25789,"content":25790,"nodeType":84},{},[25791],{"data":25792,"marks":25793,"value":242,"nodeType":79},{},[],{"metadata":25795,"sys":25798,"fields":25803},{"tags":25796,"concepts":25797},[],[],{"space":25799,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25801,"publishedVersion":59,"revision":22,"locale":27},{"sys":25800},{"type":12,"linkType":13,"id":14},{"sys":25802},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25804},{"url":258,"details":25805,"fileName":264,"contentType":265},{"size":260,"image":25806},{"width":262,"height":263},{"sys":25808,"fields":25811},{"id":25809,"createdAt":25810},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":25812,"slug":25813,"articleIntro":-1,"category":25814},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[25815],{"metadata":25816,"sys":25819,"fields":25826},{"tags":25817,"concepts":25818},[],[],{"space":25820,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25822,"publishedVersion":213,"revision":59,"contentType":25824,"locale":27},{"sys":25821},{"type":12,"linkType":13,"id":14},{"sys":25823},{"id":20,"type":12,"linkType":21},{"sys":25825},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25827,"metaTitle":223,"metaDescription":224,"mainTitle":25828,"subtitle":243,"heroImage":25843,"ctaButton":266,"ctaLink":267},[222],{"data":25829,"content":25830,"nodeType":71},{},[25831,25837],{"data":25832,"content":25833,"nodeType":235},{},[25834],{"data":25835,"marks":25836,"value":234,"nodeType":79},{},[],{"data":25838,"content":25839,"nodeType":84},{},[25840],{"data":25841,"marks":25842,"value":242,"nodeType":79},{},[],{"metadata":25844,"sys":25847,"fields":25852},{"tags":25845,"concepts":25846},[],[],{"space":25848,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25850,"publishedVersion":59,"revision":22,"locale":27},{"sys":25849},{"type":12,"linkType":13,"id":14},{"sys":25851},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25853},{"url":258,"details":25854,"fileName":264,"contentType":265},{"size":260,"image":25855},{"width":262,"height":263},{"sys":25857,"fields":25860},{"id":25858,"createdAt":25859},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":25861,"slug":25862,"articleIntro":25861,"category":25863},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[25864],{"metadata":25865,"sys":25868,"fields":25875},{"tags":25866,"concepts":25867},[],[],{"space":25869,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25871,"publishedVersion":213,"revision":59,"contentType":25873,"locale":27},{"sys":25870},{"type":12,"linkType":13,"id":14},{"sys":25872},{"id":20,"type":12,"linkType":21},{"sys":25874},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25876,"metaTitle":223,"metaDescription":224,"mainTitle":25877,"subtitle":243,"heroImage":25892,"ctaButton":266,"ctaLink":267},[222],{"data":25878,"content":25879,"nodeType":71},{},[25880,25886],{"data":25881,"content":25882,"nodeType":235},{},[25883],{"data":25884,"marks":25885,"value":234,"nodeType":79},{},[],{"data":25887,"content":25888,"nodeType":84},{},[25889],{"data":25890,"marks":25891,"value":242,"nodeType":79},{},[],{"metadata":25893,"sys":25896,"fields":25901},{"tags":25894,"concepts":25895},[],[],{"space":25897,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25899,"publishedVersion":59,"revision":22,"locale":27},{"sys":25898},{"type":12,"linkType":13,"id":14},{"sys":25900},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25902},{"url":258,"details":25903,"fileName":264,"contentType":265},{"size":260,"image":25904},{"width":262,"height":263},{"sys":25906,"fields":25909},{"id":25907,"createdAt":25908},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":25910,"slug":25911,"articleIntro":25910,"category":25912},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[25913],{"metadata":25914,"sys":25917,"fields":25924},{"tags":25915,"concepts":25916},[],[],{"space":25918,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25920,"publishedVersion":213,"revision":59,"contentType":25922,"locale":27},{"sys":25919},{"type":12,"linkType":13,"id":14},{"sys":25921},{"id":20,"type":12,"linkType":21},{"sys":25923},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25925,"metaTitle":223,"metaDescription":224,"mainTitle":25926,"subtitle":243,"heroImage":25941,"ctaButton":266,"ctaLink":267},[222],{"data":25927,"content":25928,"nodeType":71},{},[25929,25935],{"data":25930,"content":25931,"nodeType":235},{},[25932],{"data":25933,"marks":25934,"value":234,"nodeType":79},{},[],{"data":25936,"content":25937,"nodeType":84},{},[25938],{"data":25939,"marks":25940,"value":242,"nodeType":79},{},[],{"metadata":25942,"sys":25945,"fields":25950},{"tags":25943,"concepts":25944},[],[],{"space":25946,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25948,"publishedVersion":59,"revision":22,"locale":27},{"sys":25947},{"type":12,"linkType":13,"id":14},{"sys":25949},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":25951},{"url":258,"details":25952,"fileName":264,"contentType":265},{"size":260,"image":25953},{"width":262,"height":263},{"sys":25955,"fields":25958},{"id":25956,"createdAt":25957},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":25959,"slug":25960,"articleIntro":25959,"category":25961},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[25962],{"metadata":25963,"sys":25966,"fields":25973},{"tags":25964,"concepts":25965},[],[],{"space":25967,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":25969,"publishedVersion":213,"revision":59,"contentType":25971,"locale":27},{"sys":25968},{"type":12,"linkType":13,"id":14},{"sys":25970},{"id":20,"type":12,"linkType":21},{"sys":25972},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":25974,"metaTitle":223,"metaDescription":224,"mainTitle":25975,"subtitle":243,"heroImage":25990,"ctaButton":266,"ctaLink":267},[222],{"data":25976,"content":25977,"nodeType":71},{},[25978,25984],{"data":25979,"content":25980,"nodeType":235},{},[25981],{"data":25982,"marks":25983,"value":234,"nodeType":79},{},[],{"data":25985,"content":25986,"nodeType":84},{},[25987],{"data":25988,"marks":25989,"value":242,"nodeType":79},{},[],{"metadata":25991,"sys":25994,"fields":25999},{"tags":25992,"concepts":25993},[],[],{"space":25995,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":25997,"publishedVersion":59,"revision":22,"locale":27},{"sys":25996},{"type":12,"linkType":13,"id":14},{"sys":25998},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26000},{"url":258,"details":26001,"fileName":264,"contentType":265},{"size":260,"image":26002},{"width":262,"height":263},{"sys":26004,"fields":26007},{"id":26005,"createdAt":26006},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26008,"slug":26009,"articleIntro":26008,"category":26010},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26011],{"metadata":26012,"sys":26015,"fields":26022},{"tags":26013,"concepts":26014},[],[],{"space":26016,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26018,"publishedVersion":213,"revision":59,"contentType":26020,"locale":27},{"sys":26017},{"type":12,"linkType":13,"id":14},{"sys":26019},{"id":20,"type":12,"linkType":21},{"sys":26021},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26023,"metaTitle":223,"metaDescription":224,"mainTitle":26024,"subtitle":243,"heroImage":26039,"ctaButton":266,"ctaLink":267},[222],{"data":26025,"content":26026,"nodeType":71},{},[26027,26033],{"data":26028,"content":26029,"nodeType":235},{},[26030],{"data":26031,"marks":26032,"value":234,"nodeType":79},{},[],{"data":26034,"content":26035,"nodeType":84},{},[26036],{"data":26037,"marks":26038,"value":242,"nodeType":79},{},[],{"metadata":26040,"sys":26043,"fields":26048},{"tags":26041,"concepts":26042},[],[],{"space":26044,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26046,"publishedVersion":59,"revision":22,"locale":27},{"sys":26045},{"type":12,"linkType":13,"id":14},{"sys":26047},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26049},{"url":258,"details":26050,"fileName":264,"contentType":265},{"size":260,"image":26051},{"width":262,"height":263},{"sys":26053,"fields":26056},{"id":26054,"createdAt":26055},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":26057,"slug":26058,"articleIntro":26057,"category":26059},"6331 - Versement de transport","compte-6331-versement-de-transport",[26060],{"metadata":26061,"sys":26064,"fields":26071},{"tags":26062,"concepts":26063},[],[],{"space":26065,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26067,"publishedVersion":213,"revision":59,"contentType":26069,"locale":27},{"sys":26066},{"type":12,"linkType":13,"id":14},{"sys":26068},{"id":20,"type":12,"linkType":21},{"sys":26070},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26072,"metaTitle":223,"metaDescription":224,"mainTitle":26073,"subtitle":243,"heroImage":26088,"ctaButton":266,"ctaLink":267},[222],{"data":26074,"content":26075,"nodeType":71},{},[26076,26082],{"data":26077,"content":26078,"nodeType":235},{},[26079],{"data":26080,"marks":26081,"value":234,"nodeType":79},{},[],{"data":26083,"content":26084,"nodeType":84},{},[26085],{"data":26086,"marks":26087,"value":242,"nodeType":79},{},[],{"metadata":26089,"sys":26092,"fields":26097},{"tags":26090,"concepts":26091},[],[],{"space":26093,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26095,"publishedVersion":59,"revision":22,"locale":27},{"sys":26094},{"type":12,"linkType":13,"id":14},{"sys":26096},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26098},{"url":258,"details":26099,"fileName":264,"contentType":265},{"size":260,"image":26100},{"width":262,"height":263},{"sys":26102,"fields":26105},{"id":26103,"createdAt":26104},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":26106,"slug":26107,"articleIntro":-1,"category":26108},"Compte 6257 - Réceptions","compte-6257-receptions",[26109],{"metadata":26110,"sys":26113,"fields":26120},{"tags":26111,"concepts":26112},[],[],{"space":26114,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26116,"publishedVersion":213,"revision":59,"contentType":26118,"locale":27},{"sys":26115},{"type":12,"linkType":13,"id":14},{"sys":26117},{"id":20,"type":12,"linkType":21},{"sys":26119},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26121,"metaTitle":223,"metaDescription":224,"mainTitle":26122,"subtitle":243,"heroImage":26137,"ctaButton":266,"ctaLink":267},[222],{"data":26123,"content":26124,"nodeType":71},{},[26125,26131],{"data":26126,"content":26127,"nodeType":235},{},[26128],{"data":26129,"marks":26130,"value":234,"nodeType":79},{},[],{"data":26132,"content":26133,"nodeType":84},{},[26134],{"data":26135,"marks":26136,"value":242,"nodeType":79},{},[],{"metadata":26138,"sys":26141,"fields":26146},{"tags":26139,"concepts":26140},[],[],{"space":26142,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26144,"publishedVersion":59,"revision":22,"locale":27},{"sys":26143},{"type":12,"linkType":13,"id":14},{"sys":26145},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26147},{"url":258,"details":26148,"fileName":264,"contentType":265},{"size":260,"image":26149},{"width":262,"height":263},{"sys":26151,"fields":26154},{"id":26152,"createdAt":26153},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":26155,"slug":26156,"articleIntro":26155,"category":26157},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[26158],{"metadata":26159,"sys":26162,"fields":26169},{"tags":26160,"concepts":26161},[],[],{"space":26163,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26165,"publishedVersion":213,"revision":59,"contentType":26167,"locale":27},{"sys":26164},{"type":12,"linkType":13,"id":14},{"sys":26166},{"id":20,"type":12,"linkType":21},{"sys":26168},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26170,"metaTitle":223,"metaDescription":224,"mainTitle":26171,"subtitle":243,"heroImage":26186,"ctaButton":266,"ctaLink":267},[222],{"data":26172,"content":26173,"nodeType":71},{},[26174,26180],{"data":26175,"content":26176,"nodeType":235},{},[26177],{"data":26178,"marks":26179,"value":234,"nodeType":79},{},[],{"data":26181,"content":26182,"nodeType":84},{},[26183],{"data":26184,"marks":26185,"value":242,"nodeType":79},{},[],{"metadata":26187,"sys":26190,"fields":26195},{"tags":26188,"concepts":26189},[],[],{"space":26191,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26193,"publishedVersion":59,"revision":22,"locale":27},{"sys":26192},{"type":12,"linkType":13,"id":14},{"sys":26194},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26196},{"url":258,"details":26197,"fileName":264,"contentType":265},{"size":260,"image":26198},{"width":262,"height":263},{"sys":26200,"fields":26203},{"id":26201,"createdAt":26202},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":26204,"slug":26205,"articleIntro":26206,"category":26207},"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.",[26208],{"metadata":26209,"sys":26212,"fields":26219},{"tags":26210,"concepts":26211},[],[],{"space":26213,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26215,"publishedVersion":213,"revision":59,"contentType":26217,"locale":27},{"sys":26214},{"type":12,"linkType":13,"id":14},{"sys":26216},{"id":20,"type":12,"linkType":21},{"sys":26218},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26220,"metaTitle":223,"metaDescription":224,"mainTitle":26221,"subtitle":243,"heroImage":26236,"ctaButton":266,"ctaLink":267},[222],{"data":26222,"content":26223,"nodeType":71},{},[26224,26230],{"data":26225,"content":26226,"nodeType":235},{},[26227],{"data":26228,"marks":26229,"value":234,"nodeType":79},{},[],{"data":26231,"content":26232,"nodeType":84},{},[26233],{"data":26234,"marks":26235,"value":242,"nodeType":79},{},[],{"metadata":26237,"sys":26240,"fields":26245},{"tags":26238,"concepts":26239},[],[],{"space":26241,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26243,"publishedVersion":59,"revision":22,"locale":27},{"sys":26242},{"type":12,"linkType":13,"id":14},{"sys":26244},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26246},{"url":258,"details":26247,"fileName":264,"contentType":265},{"size":260,"image":26248},{"width":262,"height":263},{"sys":26250,"fields":26253},{"id":26251,"createdAt":26252},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":26254,"slug":26255,"articleIntro":-1,"category":26256},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[26257],{"metadata":26258,"sys":26261,"fields":26268},{"tags":26259,"concepts":26260},[],[],{"space":26262,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26264,"publishedVersion":213,"revision":59,"contentType":26266,"locale":27},{"sys":26263},{"type":12,"linkType":13,"id":14},{"sys":26265},{"id":20,"type":12,"linkType":21},{"sys":26267},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26269,"metaTitle":223,"metaDescription":224,"mainTitle":26270,"subtitle":243,"heroImage":26285,"ctaButton":266,"ctaLink":267},[222],{"data":26271,"content":26272,"nodeType":71},{},[26273,26279],{"data":26274,"content":26275,"nodeType":235},{},[26276],{"data":26277,"marks":26278,"value":234,"nodeType":79},{},[],{"data":26280,"content":26281,"nodeType":84},{},[26282],{"data":26283,"marks":26284,"value":242,"nodeType":79},{},[],{"metadata":26286,"sys":26289,"fields":26294},{"tags":26287,"concepts":26288},[],[],{"space":26290,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26292,"publishedVersion":59,"revision":22,"locale":27},{"sys":26291},{"type":12,"linkType":13,"id":14},{"sys":26293},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26295},{"url":258,"details":26296,"fileName":264,"contentType":265},{"size":260,"image":26297},{"width":262,"height":263},{"sys":26299,"fields":26302},{"id":26300,"createdAt":26301},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":26303,"slug":26304,"articleIntro":26303,"category":26305},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[26306],{"metadata":26307,"sys":26310,"fields":26317},{"tags":26308,"concepts":26309},[],[],{"space":26311,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26313,"publishedVersion":213,"revision":59,"contentType":26315,"locale":27},{"sys":26312},{"type":12,"linkType":13,"id":14},{"sys":26314},{"id":20,"type":12,"linkType":21},{"sys":26316},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26318,"metaTitle":223,"metaDescription":224,"mainTitle":26319,"subtitle":243,"heroImage":26334,"ctaButton":266,"ctaLink":267},[222],{"data":26320,"content":26321,"nodeType":71},{},[26322,26328],{"data":26323,"content":26324,"nodeType":235},{},[26325],{"data":26326,"marks":26327,"value":234,"nodeType":79},{},[],{"data":26329,"content":26330,"nodeType":84},{},[26331],{"data":26332,"marks":26333,"value":242,"nodeType":79},{},[],{"metadata":26335,"sys":26338,"fields":26343},{"tags":26336,"concepts":26337},[],[],{"space":26339,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26341,"publishedVersion":59,"revision":22,"locale":27},{"sys":26340},{"type":12,"linkType":13,"id":14},{"sys":26342},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26344},{"url":258,"details":26345,"fileName":264,"contentType":265},{"size":260,"image":26346},{"width":262,"height":263},{"sys":26348,"fields":26351},{"id":26349,"createdAt":26350},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":26352,"slug":26353,"articleIntro":26352,"category":26354},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[26355],{"metadata":26356,"sys":26359,"fields":26366},{"tags":26357,"concepts":26358},[],[],{"space":26360,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26362,"publishedVersion":213,"revision":59,"contentType":26364,"locale":27},{"sys":26361},{"type":12,"linkType":13,"id":14},{"sys":26363},{"id":20,"type":12,"linkType":21},{"sys":26365},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26367,"metaTitle":223,"metaDescription":224,"mainTitle":26368,"subtitle":243,"heroImage":26383,"ctaButton":266,"ctaLink":267},[222],{"data":26369,"content":26370,"nodeType":71},{},[26371,26377],{"data":26372,"content":26373,"nodeType":235},{},[26374],{"data":26375,"marks":26376,"value":234,"nodeType":79},{},[],{"data":26378,"content":26379,"nodeType":84},{},[26380],{"data":26381,"marks":26382,"value":242,"nodeType":79},{},[],{"metadata":26384,"sys":26387,"fields":26392},{"tags":26385,"concepts":26386},[],[],{"space":26388,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26390,"publishedVersion":59,"revision":22,"locale":27},{"sys":26389},{"type":12,"linkType":13,"id":14},{"sys":26391},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26393},{"url":258,"details":26394,"fileName":264,"contentType":265},{"size":260,"image":26395},{"width":262,"height":263},{"sys":26397,"fields":26400},{"id":26398,"createdAt":26399},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26401,"slug":26402,"articleIntro":26401,"category":26403},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26404],{"metadata":26405,"sys":26408,"fields":26415},{"tags":26406,"concepts":26407},[],[],{"space":26409,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26411,"publishedVersion":213,"revision":59,"contentType":26413,"locale":27},{"sys":26410},{"type":12,"linkType":13,"id":14},{"sys":26412},{"id":20,"type":12,"linkType":21},{"sys":26414},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26416,"metaTitle":223,"metaDescription":224,"mainTitle":26417,"subtitle":243,"heroImage":26432,"ctaButton":266,"ctaLink":267},[222],{"data":26418,"content":26419,"nodeType":71},{},[26420,26426],{"data":26421,"content":26422,"nodeType":235},{},[26423],{"data":26424,"marks":26425,"value":234,"nodeType":79},{},[],{"data":26427,"content":26428,"nodeType":84},{},[26429],{"data":26430,"marks":26431,"value":242,"nodeType":79},{},[],{"metadata":26433,"sys":26436,"fields":26441},{"tags":26434,"concepts":26435},[],[],{"space":26437,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26439,"publishedVersion":59,"revision":22,"locale":27},{"sys":26438},{"type":12,"linkType":13,"id":14},{"sys":26440},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26442},{"url":258,"details":26443,"fileName":264,"contentType":265},{"size":260,"image":26444},{"width":262,"height":263},{"sys":26446,"fields":26449},{"id":26447,"createdAt":26448},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":26450,"slug":26451,"articleIntro":26450,"category":26452},"Compte 503 - Actions","compte-503-actions",[26453],{"metadata":26454,"sys":26457,"fields":26464},{"tags":26455,"concepts":26456},[],[],{"space":26458,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26460,"publishedVersion":213,"revision":59,"contentType":26462,"locale":27},{"sys":26459},{"type":12,"linkType":13,"id":14},{"sys":26461},{"id":20,"type":12,"linkType":21},{"sys":26463},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26465,"metaTitle":223,"metaDescription":224,"mainTitle":26466,"subtitle":243,"heroImage":26481,"ctaButton":266,"ctaLink":267},[222],{"data":26467,"content":26468,"nodeType":71},{},[26469,26475],{"data":26470,"content":26471,"nodeType":235},{},[26472],{"data":26473,"marks":26474,"value":234,"nodeType":79},{},[],{"data":26476,"content":26477,"nodeType":84},{},[26478],{"data":26479,"marks":26480,"value":242,"nodeType":79},{},[],{"metadata":26482,"sys":26485,"fields":26490},{"tags":26483,"concepts":26484},[],[],{"space":26486,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26488,"publishedVersion":59,"revision":22,"locale":27},{"sys":26487},{"type":12,"linkType":13,"id":14},{"sys":26489},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26491},{"url":258,"details":26492,"fileName":264,"contentType":265},{"size":260,"image":26493},{"width":262,"height":263},{"sys":26495,"fields":26498},{"id":26496,"createdAt":26497},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":26499,"slug":26500,"articleIntro":26499,"category":26501},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[26502],{"metadata":26503,"sys":26506,"fields":26513},{"tags":26504,"concepts":26505},[],[],{"space":26507,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26509,"publishedVersion":213,"revision":59,"contentType":26511,"locale":27},{"sys":26508},{"type":12,"linkType":13,"id":14},{"sys":26510},{"id":20,"type":12,"linkType":21},{"sys":26512},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26514,"metaTitle":223,"metaDescription":224,"mainTitle":26515,"subtitle":243,"heroImage":26530,"ctaButton":266,"ctaLink":267},[222],{"data":26516,"content":26517,"nodeType":71},{},[26518,26524],{"data":26519,"content":26520,"nodeType":235},{},[26521],{"data":26522,"marks":26523,"value":234,"nodeType":79},{},[],{"data":26525,"content":26526,"nodeType":84},{},[26527],{"data":26528,"marks":26529,"value":242,"nodeType":79},{},[],{"metadata":26531,"sys":26534,"fields":26539},{"tags":26532,"concepts":26533},[],[],{"space":26535,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26537,"publishedVersion":59,"revision":22,"locale":27},{"sys":26536},{"type":12,"linkType":13,"id":14},{"sys":26538},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26540},{"url":258,"details":26541,"fileName":264,"contentType":265},{"size":260,"image":26542},{"width":262,"height":263},{"sys":26544,"fields":26547},{"id":26545,"createdAt":26546},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":26548,"slug":26549,"articleIntro":26550,"category":26551},"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.",[26552],{"metadata":26553,"sys":26556,"fields":26563},{"tags":26554,"concepts":26555},[],[],{"space":26557,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26559,"publishedVersion":213,"revision":59,"contentType":26561,"locale":27},{"sys":26558},{"type":12,"linkType":13,"id":14},{"sys":26560},{"id":20,"type":12,"linkType":21},{"sys":26562},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26564,"metaTitle":223,"metaDescription":224,"mainTitle":26565,"subtitle":243,"heroImage":26580,"ctaButton":266,"ctaLink":267},[222],{"data":26566,"content":26567,"nodeType":71},{},[26568,26574],{"data":26569,"content":26570,"nodeType":235},{},[26571],{"data":26572,"marks":26573,"value":234,"nodeType":79},{},[],{"data":26575,"content":26576,"nodeType":84},{},[26577],{"data":26578,"marks":26579,"value":242,"nodeType":79},{},[],{"metadata":26581,"sys":26584,"fields":26589},{"tags":26582,"concepts":26583},[],[],{"space":26585,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26587,"publishedVersion":59,"revision":22,"locale":27},{"sys":26586},{"type":12,"linkType":13,"id":14},{"sys":26588},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26590},{"url":258,"details":26591,"fileName":264,"contentType":265},{"size":260,"image":26592},{"width":262,"height":263},{"sys":26594,"fields":26597},{"id":26595,"createdAt":26596},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":26598,"slug":26599,"articleIntro":-1,"category":26600},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[26601],{"metadata":26602,"sys":26605,"fields":26612},{"tags":26603,"concepts":26604},[],[],{"space":26606,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26608,"publishedVersion":213,"revision":59,"contentType":26610,"locale":27},{"sys":26607},{"type":12,"linkType":13,"id":14},{"sys":26609},{"id":20,"type":12,"linkType":21},{"sys":26611},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26613,"metaTitle":223,"metaDescription":224,"mainTitle":26614,"subtitle":243,"heroImage":26629,"ctaButton":266,"ctaLink":267},[222],{"data":26615,"content":26616,"nodeType":71},{},[26617,26623],{"data":26618,"content":26619,"nodeType":235},{},[26620],{"data":26621,"marks":26622,"value":234,"nodeType":79},{},[],{"data":26624,"content":26625,"nodeType":84},{},[26626],{"data":26627,"marks":26628,"value":242,"nodeType":79},{},[],{"metadata":26630,"sys":26633,"fields":26638},{"tags":26631,"concepts":26632},[],[],{"space":26634,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26636,"publishedVersion":59,"revision":22,"locale":27},{"sys":26635},{"type":12,"linkType":13,"id":14},{"sys":26637},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26639},{"url":258,"details":26640,"fileName":264,"contentType":265},{"size":260,"image":26641},{"width":262,"height":263},{"sys":26643,"fields":26646},{"id":26644,"createdAt":26645},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":26647,"slug":26648,"articleIntro":26647,"category":26649},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[26650],{"metadata":26651,"sys":26654,"fields":26661},{"tags":26652,"concepts":26653},[],[],{"space":26655,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26657,"publishedVersion":213,"revision":59,"contentType":26659,"locale":27},{"sys":26656},{"type":12,"linkType":13,"id":14},{"sys":26658},{"id":20,"type":12,"linkType":21},{"sys":26660},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26662,"metaTitle":223,"metaDescription":224,"mainTitle":26663,"subtitle":243,"heroImage":26678,"ctaButton":266,"ctaLink":267},[222],{"data":26664,"content":26665,"nodeType":71},{},[26666,26672],{"data":26667,"content":26668,"nodeType":235},{},[26669],{"data":26670,"marks":26671,"value":234,"nodeType":79},{},[],{"data":26673,"content":26674,"nodeType":84},{},[26675],{"data":26676,"marks":26677,"value":242,"nodeType":79},{},[],{"metadata":26679,"sys":26682,"fields":26687},{"tags":26680,"concepts":26681},[],[],{"space":26683,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26685,"publishedVersion":59,"revision":22,"locale":27},{"sys":26684},{"type":12,"linkType":13,"id":14},{"sys":26686},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26688},{"url":258,"details":26689,"fileName":264,"contentType":265},{"size":260,"image":26690},{"width":262,"height":263},{"sys":26692,"fields":26695},{"id":26693,"createdAt":26694},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":26696,"slug":26697,"articleIntro":26696,"category":26698},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[26699],{"metadata":26700,"sys":26703,"fields":26710},{"tags":26701,"concepts":26702},[],[],{"space":26704,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26706,"publishedVersion":213,"revision":59,"contentType":26708,"locale":27},{"sys":26705},{"type":12,"linkType":13,"id":14},{"sys":26707},{"id":20,"type":12,"linkType":21},{"sys":26709},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26711,"metaTitle":223,"metaDescription":224,"mainTitle":26712,"subtitle":243,"heroImage":26727,"ctaButton":266,"ctaLink":267},[222],{"data":26713,"content":26714,"nodeType":71},{},[26715,26721],{"data":26716,"content":26717,"nodeType":235},{},[26718],{"data":26719,"marks":26720,"value":234,"nodeType":79},{},[],{"data":26722,"content":26723,"nodeType":84},{},[26724],{"data":26725,"marks":26726,"value":242,"nodeType":79},{},[],{"metadata":26728,"sys":26731,"fields":26736},{"tags":26729,"concepts":26730},[],[],{"space":26732,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26734,"publishedVersion":59,"revision":22,"locale":27},{"sys":26733},{"type":12,"linkType":13,"id":14},{"sys":26735},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26737},{"url":258,"details":26738,"fileName":264,"contentType":265},{"size":260,"image":26739},{"width":262,"height":263},{"sys":26741,"fields":26744},{"id":26742,"createdAt":26743},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":26745,"slug":26746,"articleIntro":26745,"category":26747},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[26748],{"metadata":26749,"sys":26752,"fields":26759},{"tags":26750,"concepts":26751},[],[],{"space":26753,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26755,"publishedVersion":213,"revision":59,"contentType":26757,"locale":27},{"sys":26754},{"type":12,"linkType":13,"id":14},{"sys":26756},{"id":20,"type":12,"linkType":21},{"sys":26758},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26760,"metaTitle":223,"metaDescription":224,"mainTitle":26761,"subtitle":243,"heroImage":26776,"ctaButton":266,"ctaLink":267},[222],{"data":26762,"content":26763,"nodeType":71},{},[26764,26770],{"data":26765,"content":26766,"nodeType":235},{},[26767],{"data":26768,"marks":26769,"value":234,"nodeType":79},{},[],{"data":26771,"content":26772,"nodeType":84},{},[26773],{"data":26774,"marks":26775,"value":242,"nodeType":79},{},[],{"metadata":26777,"sys":26780,"fields":26785},{"tags":26778,"concepts":26779},[],[],{"space":26781,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26783,"publishedVersion":59,"revision":22,"locale":27},{"sys":26782},{"type":12,"linkType":13,"id":14},{"sys":26784},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26786},{"url":258,"details":26787,"fileName":264,"contentType":265},{"size":260,"image":26788},{"width":262,"height":263},{"sys":26790,"fields":26793},{"id":26791,"createdAt":26792},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":26794,"slug":26795,"articleIntro":26794,"category":26796},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[26797],{"metadata":26798,"sys":26801,"fields":26808},{"tags":26799,"concepts":26800},[],[],{"space":26802,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26804,"publishedVersion":213,"revision":59,"contentType":26806,"locale":27},{"sys":26803},{"type":12,"linkType":13,"id":14},{"sys":26805},{"id":20,"type":12,"linkType":21},{"sys":26807},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26809,"metaTitle":223,"metaDescription":224,"mainTitle":26810,"subtitle":243,"heroImage":26825,"ctaButton":266,"ctaLink":267},[222],{"data":26811,"content":26812,"nodeType":71},{},[26813,26819],{"data":26814,"content":26815,"nodeType":235},{},[26816],{"data":26817,"marks":26818,"value":234,"nodeType":79},{},[],{"data":26820,"content":26821,"nodeType":84},{},[26822],{"data":26823,"marks":26824,"value":242,"nodeType":79},{},[],{"metadata":26826,"sys":26829,"fields":26834},{"tags":26827,"concepts":26828},[],[],{"space":26830,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26832,"publishedVersion":59,"revision":22,"locale":27},{"sys":26831},{"type":12,"linkType":13,"id":14},{"sys":26833},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26835},{"url":258,"details":26836,"fileName":264,"contentType":265},{"size":260,"image":26837},{"width":262,"height":263},{"sys":26839,"fields":26842},{"id":26840,"createdAt":26841},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":26843,"slug":26844,"articleIntro":26843,"category":26845},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[26846],{"metadata":26847,"sys":26850,"fields":26857},{"tags":26848,"concepts":26849},[],[],{"space":26851,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26853,"publishedVersion":213,"revision":59,"contentType":26855,"locale":27},{"sys":26852},{"type":12,"linkType":13,"id":14},{"sys":26854},{"id":20,"type":12,"linkType":21},{"sys":26856},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26858,"metaTitle":223,"metaDescription":224,"mainTitle":26859,"subtitle":243,"heroImage":26874,"ctaButton":266,"ctaLink":267},[222],{"data":26860,"content":26861,"nodeType":71},{},[26862,26868],{"data":26863,"content":26864,"nodeType":235},{},[26865],{"data":26866,"marks":26867,"value":234,"nodeType":79},{},[],{"data":26869,"content":26870,"nodeType":84},{},[26871],{"data":26872,"marks":26873,"value":242,"nodeType":79},{},[],{"metadata":26875,"sys":26878,"fields":26883},{"tags":26876,"concepts":26877},[],[],{"space":26879,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26881,"publishedVersion":59,"revision":22,"locale":27},{"sys":26880},{"type":12,"linkType":13,"id":14},{"sys":26882},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26884},{"url":258,"details":26885,"fileName":264,"contentType":265},{"size":260,"image":26886},{"width":262,"height":263},{"sys":26888,"fields":26890},{"id":26889,"createdAt":11549},"4kVdSdLvBSCpwNNFzLzom2",{"title":26891,"slug":26892,"articleIntro":26891,"category":26893},"335 - Travaux en cours","compte-335-travaux-en-cours",[26894],{"metadata":26895,"sys":26898,"fields":26905},{"tags":26896,"concepts":26897},[],[],{"space":26899,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26901,"publishedVersion":213,"revision":59,"contentType":26903,"locale":27},{"sys":26900},{"type":12,"linkType":13,"id":14},{"sys":26902},{"id":20,"type":12,"linkType":21},{"sys":26904},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26906,"metaTitle":223,"metaDescription":224,"mainTitle":26907,"subtitle":243,"heroImage":26922,"ctaButton":266,"ctaLink":267},[222],{"data":26908,"content":26909,"nodeType":71},{},[26910,26916],{"data":26911,"content":26912,"nodeType":235},{},[26913],{"data":26914,"marks":26915,"value":234,"nodeType":79},{},[],{"data":26917,"content":26918,"nodeType":84},{},[26919],{"data":26920,"marks":26921,"value":242,"nodeType":79},{},[],{"metadata":26923,"sys":26926,"fields":26931},{"tags":26924,"concepts":26925},[],[],{"space":26927,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26929,"publishedVersion":59,"revision":22,"locale":27},{"sys":26928},{"type":12,"linkType":13,"id":14},{"sys":26930},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26932},{"url":258,"details":26933,"fileName":264,"contentType":265},{"size":260,"image":26934},{"width":262,"height":263},{"sys":26936,"fields":26939},{"id":26937,"createdAt":26938},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":26940,"slug":26941,"articleIntro":26940,"category":26942},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[26943],{"metadata":26944,"sys":26947,"fields":26954},{"tags":26945,"concepts":26946},[],[],{"space":26948,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26950,"publishedVersion":213,"revision":59,"contentType":26952,"locale":27},{"sys":26949},{"type":12,"linkType":13,"id":14},{"sys":26951},{"id":20,"type":12,"linkType":21},{"sys":26953},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":26955,"metaTitle":223,"metaDescription":224,"mainTitle":26956,"subtitle":243,"heroImage":26971,"ctaButton":266,"ctaLink":267},[222],{"data":26957,"content":26958,"nodeType":71},{},[26959,26965],{"data":26960,"content":26961,"nodeType":235},{},[26962],{"data":26963,"marks":26964,"value":234,"nodeType":79},{},[],{"data":26966,"content":26967,"nodeType":84},{},[26968],{"data":26969,"marks":26970,"value":242,"nodeType":79},{},[],{"metadata":26972,"sys":26975,"fields":26980},{"tags":26973,"concepts":26974},[],[],{"space":26976,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":26978,"publishedVersion":59,"revision":22,"locale":27},{"sys":26977},{"type":12,"linkType":13,"id":14},{"sys":26979},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":26981},{"url":258,"details":26982,"fileName":264,"contentType":265},{"size":260,"image":26983},{"width":262,"height":263},{"sys":26985,"fields":26988},{"id":26986,"createdAt":26987},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":26989,"slug":26990,"articleIntro":26989,"category":26991},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[26992],{"metadata":26993,"sys":26996,"fields":27003},{"tags":26994,"concepts":26995},[],[],{"space":26997,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":26999,"publishedVersion":213,"revision":59,"contentType":27001,"locale":27},{"sys":26998},{"type":12,"linkType":13,"id":14},{"sys":27000},{"id":20,"type":12,"linkType":21},{"sys":27002},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27004,"metaTitle":223,"metaDescription":224,"mainTitle":27005,"subtitle":243,"heroImage":27020,"ctaButton":266,"ctaLink":267},[222],{"data":27006,"content":27007,"nodeType":71},{},[27008,27014],{"data":27009,"content":27010,"nodeType":235},{},[27011],{"data":27012,"marks":27013,"value":234,"nodeType":79},{},[],{"data":27015,"content":27016,"nodeType":84},{},[27017],{"data":27018,"marks":27019,"value":242,"nodeType":79},{},[],{"metadata":27021,"sys":27024,"fields":27029},{"tags":27022,"concepts":27023},[],[],{"space":27025,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27027,"publishedVersion":59,"revision":22,"locale":27},{"sys":27026},{"type":12,"linkType":13,"id":14},{"sys":27028},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27030},{"url":258,"details":27031,"fileName":264,"contentType":265},{"size":260,"image":27032},{"width":262,"height":263},{"sys":27034,"fields":27037},{"id":27035,"createdAt":27036},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":27038,"slug":27039,"articleIntro":27038,"category":27040},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[27041],{"metadata":27042,"sys":27045,"fields":27052},{"tags":27043,"concepts":27044},[],[],{"space":27046,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27048,"publishedVersion":213,"revision":59,"contentType":27050,"locale":27},{"sys":27047},{"type":12,"linkType":13,"id":14},{"sys":27049},{"id":20,"type":12,"linkType":21},{"sys":27051},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27053,"metaTitle":223,"metaDescription":224,"mainTitle":27054,"subtitle":243,"heroImage":27069,"ctaButton":266,"ctaLink":267},[222],{"data":27055,"content":27056,"nodeType":71},{},[27057,27063],{"data":27058,"content":27059,"nodeType":235},{},[27060],{"data":27061,"marks":27062,"value":234,"nodeType":79},{},[],{"data":27064,"content":27065,"nodeType":84},{},[27066],{"data":27067,"marks":27068,"value":242,"nodeType":79},{},[],{"metadata":27070,"sys":27073,"fields":27078},{"tags":27071,"concepts":27072},[],[],{"space":27074,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27076,"publishedVersion":59,"revision":22,"locale":27},{"sys":27075},{"type":12,"linkType":13,"id":14},{"sys":27077},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27079},{"url":258,"details":27080,"fileName":264,"contentType":265},{"size":260,"image":27081},{"width":262,"height":263},{"sys":27083,"fields":27086},{"id":27084,"createdAt":27085},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":27087,"slug":27088,"articleIntro":27087,"category":27089},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[27090],{"metadata":27091,"sys":27094,"fields":27101},{"tags":27092,"concepts":27093},[],[],{"space":27095,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27097,"publishedVersion":213,"revision":59,"contentType":27099,"locale":27},{"sys":27096},{"type":12,"linkType":13,"id":14},{"sys":27098},{"id":20,"type":12,"linkType":21},{"sys":27100},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27102,"metaTitle":223,"metaDescription":224,"mainTitle":27103,"subtitle":243,"heroImage":27118,"ctaButton":266,"ctaLink":267},[222],{"data":27104,"content":27105,"nodeType":71},{},[27106,27112],{"data":27107,"content":27108,"nodeType":235},{},[27109],{"data":27110,"marks":27111,"value":234,"nodeType":79},{},[],{"data":27113,"content":27114,"nodeType":84},{},[27115],{"data":27116,"marks":27117,"value":242,"nodeType":79},{},[],{"metadata":27119,"sys":27122,"fields":27127},{"tags":27120,"concepts":27121},[],[],{"space":27123,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27125,"publishedVersion":59,"revision":22,"locale":27},{"sys":27124},{"type":12,"linkType":13,"id":14},{"sys":27126},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27128},{"url":258,"details":27129,"fileName":264,"contentType":265},{"size":260,"image":27130},{"width":262,"height":263},{"sys":27132,"fields":27135},{"id":27133,"createdAt":27134},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":27136,"slug":27137,"articleIntro":-1,"category":27138},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[27139],{"metadata":27140,"sys":27143,"fields":27150},{"tags":27141,"concepts":27142},[],[],{"space":27144,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27146,"publishedVersion":213,"revision":59,"contentType":27148,"locale":27},{"sys":27145},{"type":12,"linkType":13,"id":14},{"sys":27147},{"id":20,"type":12,"linkType":21},{"sys":27149},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27151,"metaTitle":223,"metaDescription":224,"mainTitle":27152,"subtitle":243,"heroImage":27167,"ctaButton":266,"ctaLink":267},[222],{"data":27153,"content":27154,"nodeType":71},{},[27155,27161],{"data":27156,"content":27157,"nodeType":235},{},[27158],{"data":27159,"marks":27160,"value":234,"nodeType":79},{},[],{"data":27162,"content":27163,"nodeType":84},{},[27164],{"data":27165,"marks":27166,"value":242,"nodeType":79},{},[],{"metadata":27168,"sys":27171,"fields":27176},{"tags":27169,"concepts":27170},[],[],{"space":27172,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27174,"publishedVersion":59,"revision":22,"locale":27},{"sys":27173},{"type":12,"linkType":13,"id":14},{"sys":27175},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27177},{"url":258,"details":27178,"fileName":264,"contentType":265},{"size":260,"image":27179},{"width":262,"height":263},{"sys":27181,"fields":27184},{"id":27182,"createdAt":27183},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":27185,"slug":27186,"articleIntro":27185,"category":27187},"6471 - Prestations directes","compte-6471-prestations-directes",[27188],{"metadata":27189,"sys":27192,"fields":27199},{"tags":27190,"concepts":27191},[],[],{"space":27193,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27195,"publishedVersion":213,"revision":59,"contentType":27197,"locale":27},{"sys":27194},{"type":12,"linkType":13,"id":14},{"sys":27196},{"id":20,"type":12,"linkType":21},{"sys":27198},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27200,"metaTitle":223,"metaDescription":224,"mainTitle":27201,"subtitle":243,"heroImage":27216,"ctaButton":266,"ctaLink":267},[222],{"data":27202,"content":27203,"nodeType":71},{},[27204,27210],{"data":27205,"content":27206,"nodeType":235},{},[27207],{"data":27208,"marks":27209,"value":234,"nodeType":79},{},[],{"data":27211,"content":27212,"nodeType":84},{},[27213],{"data":27214,"marks":27215,"value":242,"nodeType":79},{},[],{"metadata":27217,"sys":27220,"fields":27225},{"tags":27218,"concepts":27219},[],[],{"space":27221,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27223,"publishedVersion":59,"revision":22,"locale":27},{"sys":27222},{"type":12,"linkType":13,"id":14},{"sys":27224},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27226},{"url":258,"details":27227,"fileName":264,"contentType":265},{"size":260,"image":27228},{"width":262,"height":263},{"sys":27230,"fields":27233},{"id":27231,"createdAt":27232},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":27234,"slug":27235,"articleIntro":-1,"category":27236},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[27237],{"metadata":27238,"sys":27241,"fields":27248},{"tags":27239,"concepts":27240},[],[],{"space":27242,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27244,"publishedVersion":213,"revision":59,"contentType":27246,"locale":27},{"sys":27243},{"type":12,"linkType":13,"id":14},{"sys":27245},{"id":20,"type":12,"linkType":21},{"sys":27247},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27249,"metaTitle":223,"metaDescription":224,"mainTitle":27250,"subtitle":243,"heroImage":27265,"ctaButton":266,"ctaLink":267},[222],{"data":27251,"content":27252,"nodeType":71},{},[27253,27259],{"data":27254,"content":27255,"nodeType":235},{},[27256],{"data":27257,"marks":27258,"value":234,"nodeType":79},{},[],{"data":27260,"content":27261,"nodeType":84},{},[27262],{"data":27263,"marks":27264,"value":242,"nodeType":79},{},[],{"metadata":27266,"sys":27269,"fields":27274},{"tags":27267,"concepts":27268},[],[],{"space":27270,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27272,"publishedVersion":59,"revision":22,"locale":27},{"sys":27271},{"type":12,"linkType":13,"id":14},{"sys":27273},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27275},{"url":258,"details":27276,"fileName":264,"contentType":265},{"size":260,"image":27277},{"width":262,"height":263},{"sys":27279,"fields":27282},{"id":27280,"createdAt":27281},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":27283,"slug":27284,"articleIntro":-1,"category":27285},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[27286],{"metadata":27287,"sys":27290,"fields":27297},{"tags":27288,"concepts":27289},[],[],{"space":27291,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27293,"publishedVersion":213,"revision":59,"contentType":27295,"locale":27},{"sys":27292},{"type":12,"linkType":13,"id":14},{"sys":27294},{"id":20,"type":12,"linkType":21},{"sys":27296},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27298,"metaTitle":223,"metaDescription":224,"mainTitle":27299,"subtitle":243,"heroImage":27314,"ctaButton":266,"ctaLink":267},[222],{"data":27300,"content":27301,"nodeType":71},{},[27302,27308],{"data":27303,"content":27304,"nodeType":235},{},[27305],{"data":27306,"marks":27307,"value":234,"nodeType":79},{},[],{"data":27309,"content":27310,"nodeType":84},{},[27311],{"data":27312,"marks":27313,"value":242,"nodeType":79},{},[],{"metadata":27315,"sys":27318,"fields":27323},{"tags":27316,"concepts":27317},[],[],{"space":27319,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27321,"publishedVersion":59,"revision":22,"locale":27},{"sys":27320},{"type":12,"linkType":13,"id":14},{"sys":27322},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27324},{"url":258,"details":27325,"fileName":264,"contentType":265},{"size":260,"image":27326},{"width":262,"height":263},{"sys":27328,"fields":27331},{"id":27329,"createdAt":27330},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":27332,"slug":27333,"articleIntro":-1,"category":27334},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[27335],{"metadata":27336,"sys":27339,"fields":27346},{"tags":27337,"concepts":27338},[],[],{"space":27340,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27342,"publishedVersion":213,"revision":59,"contentType":27344,"locale":27},{"sys":27341},{"type":12,"linkType":13,"id":14},{"sys":27343},{"id":20,"type":12,"linkType":21},{"sys":27345},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27347,"metaTitle":223,"metaDescription":224,"mainTitle":27348,"subtitle":243,"heroImage":27363,"ctaButton":266,"ctaLink":267},[222],{"data":27349,"content":27350,"nodeType":71},{},[27351,27357],{"data":27352,"content":27353,"nodeType":235},{},[27354],{"data":27355,"marks":27356,"value":234,"nodeType":79},{},[],{"data":27358,"content":27359,"nodeType":84},{},[27360],{"data":27361,"marks":27362,"value":242,"nodeType":79},{},[],{"metadata":27364,"sys":27367,"fields":27372},{"tags":27365,"concepts":27366},[],[],{"space":27368,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27370,"publishedVersion":59,"revision":22,"locale":27},{"sys":27369},{"type":12,"linkType":13,"id":14},{"sys":27371},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27373},{"url":258,"details":27374,"fileName":264,"contentType":265},{"size":260,"image":27375},{"width":262,"height":263},{"sys":27377,"fields":27380},{"id":27378,"createdAt":27379},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":27381,"slug":27382,"articleIntro":27381,"category":27383},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[27384],{"metadata":27385,"sys":27388,"fields":27395},{"tags":27386,"concepts":27387},[],[],{"space":27389,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27391,"publishedVersion":213,"revision":59,"contentType":27393,"locale":27},{"sys":27390},{"type":12,"linkType":13,"id":14},{"sys":27392},{"id":20,"type":12,"linkType":21},{"sys":27394},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27396,"metaTitle":223,"metaDescription":224,"mainTitle":27397,"subtitle":243,"heroImage":27412,"ctaButton":266,"ctaLink":267},[222],{"data":27398,"content":27399,"nodeType":71},{},[27400,27406],{"data":27401,"content":27402,"nodeType":235},{},[27403],{"data":27404,"marks":27405,"value":234,"nodeType":79},{},[],{"data":27407,"content":27408,"nodeType":84},{},[27409],{"data":27410,"marks":27411,"value":242,"nodeType":79},{},[],{"metadata":27413,"sys":27416,"fields":27421},{"tags":27414,"concepts":27415},[],[],{"space":27417,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27419,"publishedVersion":59,"revision":22,"locale":27},{"sys":27418},{"type":12,"linkType":13,"id":14},{"sys":27420},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27422},{"url":258,"details":27423,"fileName":264,"contentType":265},{"size":260,"image":27424},{"width":262,"height":263},{"sys":27426,"fields":27429},{"id":27427,"createdAt":27428},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":27430,"slug":27431,"articleIntro":-1,"category":27432},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[27433],{"metadata":27434,"sys":27437,"fields":27444},{"tags":27435,"concepts":27436},[],[],{"space":27438,"id":208,"type":16,"createdAt":209,"updatedAt":210,"environment":27440,"publishedVersion":213,"revision":59,"contentType":27442,"locale":27},{"sys":27439},{"type":12,"linkType":13,"id":14},{"sys":27441},{"id":20,"type":12,"linkType":21},{"sys":27443},{"type":12,"linkType":25,"id":216},{"contentfulName":218,"modelCategoryName":219,"slug":220,"contentTypeSlug":27445,"metaTitle":223,"metaDescription":224,"mainTitle":27446,"subtitle":243,"heroImage":27461,"ctaButton":266,"ctaLink":267},[222],{"data":27447,"content":27448,"nodeType":71},{},[27449,27455],{"data":27450,"content":27451,"nodeType":235},{},[27452],{"data":27453,"marks":27454,"value":234,"nodeType":79},{},[],{"data":27456,"content":27457,"nodeType":84},{},[27458],{"data":27459,"marks":27460,"value":242,"nodeType":79},{},[],{"metadata":27462,"sys":27465,"fields":27470},{"tags":27463,"concepts":27464},[],[],{"space":27466,"id":251,"type":55,"createdAt":252,"updatedAt":252,"environment":27468,"publishedVersion":59,"revision":22,"locale":27},{"sys":27467},{"type":12,"linkType":13,"id":14},{"sys":27469},{"id":20,"type":12,"linkType":21},{"title":256,"description":242,"file":27471},{"url":258,"details":27472,"fileName":264,"contentType":265},{"size":260,"image":27473},{"width":262,"height":263},1780085343742]