[{"data":1,"prerenderedAt":27655},["ShallowReactive",2],{"tip-plan-comptable-compte-481-charges-a-repartir-sur-plusieurs-exercices":3,"plan-comptable-compte-481-charges-a-repartir-sur-plusieurs-exercices-similars":449},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-481-charges-a-repartir-sur-plusieurs-exercices",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","6L6atizdiY5Tpb6sRsodkc","Entry","2025-05-27T13:59:49.188Z","2025-06-03T09:52:59.116Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":380,"faq_structured_data":381,"category":382},"481 - Charges à répartir sur plusieurs exercices",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,141,148,201,208,215,258,265,272,279,286,339,346],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 481 - Frais d'émission des emprunts",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 481 permet d'enregistrer et de répartir sur plusieurs exercices les frais liés à l'émission d'emprunts.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 481 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 481 \"Frais d'émission des emprunts\" est un compte de régularisation d'actif qui permet d'étaler sur plusieurs exercices les frais liés à la mise en place et à l'émission d'emprunts.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, ce compte sert à :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Enregistrer à son débit les frais d'émission des emprunts lors de leur engagement",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Répartir ces frais sur la durée de l'emprunt de manière appropriée",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Les frais concernés peuvent inclure :",[],{},{"nodeType":117,"data":149,"content":150},{},[151,161,171,181,191],{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Les commissions versées aux intermédiaires financiers",[],{},{"nodeType":121,"data":162,"content":163},{},[164],{"nodeType":87,"data":165,"content":166},{},[167],{"nodeType":82,"value":168,"marks":169,"data":170},"Les honoraires des conseils juridiques et financiers",[],{},{"nodeType":121,"data":172,"content":173},{},[174],{"nodeType":87,"data":175,"content":176},{},[177],{"nodeType":82,"value":178,"marks":179,"data":180},"Les frais de publicité et de communication liés à l'émission",[],{},{"nodeType":121,"data":182,"content":183},{},[184],{"nodeType":87,"data":185,"content":186},{},[187],{"nodeType":82,"value":188,"marks":189,"data":190},"Les frais d'impression des titres",[],{},{"nodeType":121,"data":192,"content":193},{},[194],{"nodeType":87,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Les frais d'enregistrement et autres droits",[],{},{"nodeType":95,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Quand utiliser le compte 481 ?",[],{},{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Le compte 481 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":216,"content":217},{},[218,228,238,248],{"nodeType":121,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Lors de l'émission d'obligations ou d'autres titres d'emprunt",[],{},{"nodeType":121,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"À l'occasion de la souscription d'emprunts bancaires générant des frais significatifs",[],{},{"nodeType":121,"data":239,"content":240},{},[241],{"nodeType":87,"data":242,"content":243},{},[244],{"nodeType":82,"value":245,"marks":246,"data":247},"Pour les emprunts obligataires avec ou sans bons de souscription",[],{},{"nodeType":121,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254],{"nodeType":82,"value":255,"marks":256,"data":257},"Pour tout emprunt à moyen ou long terme dont les frais d'émission sont importants",[],{},{"nodeType":87,"data":259,"content":260},{},[261],{"nodeType":82,"value":262,"marks":263,"data":264},"L'utilisation de ce compte est une option comptable permettant d'étaler la charge sur plusieurs exercices plutôt que de l'imputer intégralement sur l'exercice de souscription de l'emprunt.",[],{},{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Selon l'article 212-11 du PCG 2025, les frais d'émission d'emprunt peuvent être répartis sur la durée de l'emprunt d'une manière appropriée aux modalités de remboursement. Une répartition linéaire est également possible lorsque les résultats obtenus ne sont pas sensiblement différents.",[],{},{"nodeType":95,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Quels sont les impacts fiscaux du compte 481 ?",[],{},{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"L'utilisation du compte 481 présente plusieurs implications fiscales et comptables :",[],{},{"nodeType":117,"data":287,"content":288},{},[289,299,309,319,329],{"nodeType":121,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Étalement fiscal : Les frais d'émission d'emprunt peuvent être déduits fiscalement de manière étalée, en cohérence avec le traitement comptable",[],{},{"nodeType":121,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Amortissement obligatoire : À la clôture de chaque exercice, le compte 481 est crédité par le débit du compte 6862 \"Dotations aux amortissements des frais d'émission des emprunts\" pour la quote-part des charges incombant à l'exercice",[],{},{"nodeType":121,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Impact sur le résultat : Cette méthode permet de lisser l'impact des frais d'émission sur le résultat fiscal et comptable",[],{},{"nodeType":121,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Alternative à l'inscription en charges : Sans cette option d'étalement, les frais devraient être comptabilisés intégralement en charges de l'exercice au cours duquel ils sont encourus",[],{},{"nodeType":121,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Durée d'amortissement : La durée de répartition doit correspondre à la durée de l'emprunt, avec un plan d'amortissement adapté aux modalités de remboursement",[],{},{"nodeType":95,"data":340,"content":341},{},[342],{"nodeType":82,"value":343,"marks":344,"data":345},"3 point clés à retenir sur le compte 481",[],{},{"nodeType":347,"data":348,"content":349},"ordered-list",{},[350,360,370],{"nodeType":121,"data":351,"content":352},{},[353],{"nodeType":87,"data":354,"content":355},{},[356],{"nodeType":82,"value":357,"marks":358,"data":359},"Le compte 481 permet d'activer les frais d'émission d'emprunts pour les répartir sur plusieurs exercices plutôt que de les constater immédiatement en charges.",[],{},{"nodeType":121,"data":361,"content":362},{},[363],{"nodeType":87,"data":364,"content":365},{},[366],{"nodeType":82,"value":367,"marks":368,"data":369},"L'amortissement se fait via le compte 6862, à chaque clôture d'exercice, selon un plan qui peut suivre les modalités de remboursement de l'emprunt ou une méthode linéaire.",[],{},{"nodeType":121,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376],{"nodeType":82,"value":377,"marks":378,"data":379},"Cette méthode comptable constitue une option permettant d'améliorer la présentation des comptes en lissant l'impact des frais financiers sur la durée de l'emprunt.",[],{},"compte-481-charges-a-repartir-sur-plusieurs-exercices",false,[383],{"metadata":384,"sys":387,"fields":399},{"tags":385,"concepts":386},[],[],{"space":388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":393,"publishedVersion":395,"revision":62,"contentType":396,"locale":29},{"sys":389},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":394},{"id":21,"type":12,"linkType":22},24,{"sys":397},{"type":12,"linkType":27,"id":398},"category",{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":403,"metaTitle":405,"metaDescription":406,"mainTitle":407,"subtitle":424,"heroImage":425,"ctaButton":447,"ctaLink":448},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[404],"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":408,"content":409,"nodeType":74},{},[410,417],{"data":411,"content":412,"nodeType":78},{},[413],{"data":414,"marks":415,"value":416,"nodeType":82},{},[],"Plan comptable général",{"data":418,"content":419,"nodeType":87},{},[420],{"data":421,"marks":422,"value":423,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":426,"sys":429,"fields":436},{"tags":427,"concepts":428},[],[],{"space":430,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":434,"publishedVersion":62,"revision":44,"locale":29},{"sys":431},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":435},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":438},"Facturation",{"url":439,"details":440,"fileName":445,"contentType":446},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":441,"image":442},246703,{"width":443,"height":444},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[450,499,548,598,647,696,745,794,843,892,941,990,1039,1088,1137,1186,1235,1284,1333,1382,1431,1480,1529,1578,1627,1676,1725,1774,1823,1872,1921,1970,2019,2068,2117,2166,2215,2264,2313,2362,2411,2460,2509,2558,2607,2656,2706,2755,2804,2853,2902,2951,3000,3049,3098,3147,3196,3245,3294,3343,3392,3441,3490,3539,3588,3637,3686,3735,3784,3833,3882,3931,3980,4029,4078,4128,4177,4226,4275,4324,4373,4422,4471,4520,4569,4618,4667,4716,4765,4814,4863,4912,4961,5010,5059,5108,5157,5206,5255,5304,5353,5402,5451,5500,5549,5598,5647,5696,5745,5794,5843,5892,5941,5990,6039,6088,6137,6187,6236,6285,6334,6383,6433,6482,6531,6580,6629,6678,6727,6776,6825,6874,6923,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7511,7560,7609,7658,7707,7756,7805,7854,7903,7952,8001,8050,8099,8148,8197,8246,8295,8344,8393,8442,8491,8540,8589,8638,8687,8736,8785,8834,8883,8932,8981,9030,9079,9128,9177,9226,9275,9324,9373,9422,9471,9520,9569,9618,9668,9717,9766,9815,9864,9913,9962,10011,10060,10109,10158,10207,10256,10305,10354,10403,10452,10501,10550,10599,10648,10697,10746,10795,10844,10893,10942,10991,11040,11089,11138,11187,11236,11285,11334,11383,11432,11481,11530,11579,11628,11677,11726,11775,11824,11873,11922,11971,12020,12070,12119,12168,12217,12266,12315,12364,12413,12462,12511,12560,12609,12658,12707,12756,12805,12855,12904,12953,13002,13052,13101,13150,13199,13249,13298,13347,13396,13445,13494,13543,13592,13641,13690,13739,13788,13837,13886,13935,13984,14033,14083,14132,14181,14230,14279,14328,14377,14426,14475,14524,14573,14622,14671,14720,14769,14818,14867,14916,14965,15014,15063,15112,15160,15209,15258,15307,15356,15405,15454,15503,15552,15601,15650,15699,15748,15797,15846,15895,15944,15993,16042,16091,16140,16189,16238,16287,16336,16385,16434,16483,16532,16581,16630,16679,16728,16777,16826,16876,16925,16974,17023,17072,17121,17170,17219,17268,17318,17367,17416,17465,17514,17563,17612,17661,17710,17759,17808,17857,17906,17955,18004,18053,18102,18150,18199,18248,18297,18346,18395,18444,18493,18543,18592,18641,18690,18739,18788,18837,18886,18935,18984,19032,19081,19130,19179,19228,19277,19326,19375,19425,19474,19523,19572,19621,19670,19719,19768,19817,19866,19915,19964,20014,20063,20112,20161,20210,20259,20308,20357,20406,20455,20504,20553,20602,20651,20700,20749,20798,20847,20896,20945,20993,21042,21091,21140,21189,21238,21287,21336,21385,21434,21483,21532,21581,21630,21680,21729,21778,21827,21876,21925,21974,22023,22072,22121,22170,22219,22268,22317,22366,22415,22464,22513,22562,22611,22660,22709,22758,22808,22857,22906,22955,23004,23053,23102,23151,23199,23248,23297,23346,23395,23444,23493,23542,23591,23640,23689,23738,23787,23836,23885,23934,23983,24032,24081,24130,24179,24228,24277,24326,24375,24424,24473,24522,24571,24620,24669,24718,24767,24816,24865,24914,24963,25012,25061,25110,25159,25208,25257,25306,25355,25403,25452,25497,25546,25595,25644,25693,25742,25791,25840,25889,25938,25987,26036,26085,26134,26183,26232,26281,26330,26379,26428,26477,26526,26575,26624,26673,26722,26771,26820,26869,26918,26967,27016,27065,27114,27163,27212,27261,27310,27359,27409,27459,27508,27557,27606],{"sys":451,"fields":454},{"id":452,"createdAt":453},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":455,"slug":456,"articleIntro":455,"category":457},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[458],{"metadata":459,"sys":462,"fields":469},{"tags":460,"concepts":461},[],[],{"space":463,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":465,"publishedVersion":395,"revision":62,"contentType":467,"locale":29},{"sys":464},{"type":12,"linkType":13,"id":14},{"sys":466},{"id":21,"type":12,"linkType":22},{"sys":468},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":470,"metaTitle":405,"metaDescription":406,"mainTitle":471,"subtitle":424,"heroImage":486,"ctaButton":447,"ctaLink":448},[404],{"data":472,"content":473,"nodeType":74},{},[474,480],{"data":475,"content":476,"nodeType":78},{},[477],{"data":478,"marks":479,"value":416,"nodeType":82},{},[],{"data":481,"content":482,"nodeType":87},{},[483],{"data":484,"marks":485,"value":423,"nodeType":82},{},[],{"metadata":487,"sys":490,"fields":495},{"tags":488,"concepts":489},[],[],{"space":491,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":493,"publishedVersion":62,"revision":44,"locale":29},{"sys":492},{"type":12,"linkType":13,"id":14},{"sys":494},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":496},{"url":439,"details":497,"fileName":445,"contentType":446},{"size":441,"image":498},{"width":443,"height":444},{"sys":500,"fields":503},{"id":501,"createdAt":502},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":504,"slug":505,"articleIntro":504,"category":506},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[507],{"metadata":508,"sys":511,"fields":518},{"tags":509,"concepts":510},[],[],{"space":512,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":514,"publishedVersion":395,"revision":62,"contentType":516,"locale":29},{"sys":513},{"type":12,"linkType":13,"id":14},{"sys":515},{"id":21,"type":12,"linkType":22},{"sys":517},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":519,"metaTitle":405,"metaDescription":406,"mainTitle":520,"subtitle":424,"heroImage":535,"ctaButton":447,"ctaLink":448},[404],{"data":521,"content":522,"nodeType":74},{},[523,529],{"data":524,"content":525,"nodeType":78},{},[526],{"data":527,"marks":528,"value":416,"nodeType":82},{},[],{"data":530,"content":531,"nodeType":87},{},[532],{"data":533,"marks":534,"value":423,"nodeType":82},{},[],{"metadata":536,"sys":539,"fields":544},{"tags":537,"concepts":538},[],[],{"space":540,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":542,"publishedVersion":62,"revision":44,"locale":29},{"sys":541},{"type":12,"linkType":13,"id":14},{"sys":543},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":545},{"url":439,"details":546,"fileName":445,"contentType":446},{"size":441,"image":547},{"width":443,"height":444},{"sys":549,"fields":552},{"id":550,"createdAt":551},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":553,"slug":554,"articleIntro":555,"category":556},"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. ",[557],{"metadata":558,"sys":561,"fields":568},{"tags":559,"concepts":560},[],[],{"space":562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":564,"publishedVersion":395,"revision":62,"contentType":566,"locale":29},{"sys":563},{"type":12,"linkType":13,"id":14},{"sys":565},{"id":21,"type":12,"linkType":22},{"sys":567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":569,"metaTitle":405,"metaDescription":406,"mainTitle":570,"subtitle":424,"heroImage":585,"ctaButton":447,"ctaLink":448},[404],{"data":571,"content":572,"nodeType":74},{},[573,579],{"data":574,"content":575,"nodeType":78},{},[576],{"data":577,"marks":578,"value":416,"nodeType":82},{},[],{"data":580,"content":581,"nodeType":87},{},[582],{"data":583,"marks":584,"value":423,"nodeType":82},{},[],{"metadata":586,"sys":589,"fields":594},{"tags":587,"concepts":588},[],[],{"space":590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":592,"publishedVersion":62,"revision":44,"locale":29},{"sys":591},{"type":12,"linkType":13,"id":14},{"sys":593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":595},{"url":439,"details":596,"fileName":445,"contentType":446},{"size":441,"image":597},{"width":443,"height":444},{"sys":599,"fields":602},{"id":600,"createdAt":601},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":603,"slug":604,"articleIntro":-1,"category":605},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[606],{"metadata":607,"sys":610,"fields":617},{"tags":608,"concepts":609},[],[],{"space":611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":613,"publishedVersion":395,"revision":62,"contentType":615,"locale":29},{"sys":612},{"type":12,"linkType":13,"id":14},{"sys":614},{"id":21,"type":12,"linkType":22},{"sys":616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":618,"metaTitle":405,"metaDescription":406,"mainTitle":619,"subtitle":424,"heroImage":634,"ctaButton":447,"ctaLink":448},[404],{"data":620,"content":621,"nodeType":74},{},[622,628],{"data":623,"content":624,"nodeType":78},{},[625],{"data":626,"marks":627,"value":416,"nodeType":82},{},[],{"data":629,"content":630,"nodeType":87},{},[631],{"data":632,"marks":633,"value":423,"nodeType":82},{},[],{"metadata":635,"sys":638,"fields":643},{"tags":636,"concepts":637},[],[],{"space":639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":641,"publishedVersion":62,"revision":44,"locale":29},{"sys":640},{"type":12,"linkType":13,"id":14},{"sys":642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":644},{"url":439,"details":645,"fileName":445,"contentType":446},{"size":441,"image":646},{"width":443,"height":444},{"sys":648,"fields":651},{"id":649,"createdAt":650},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":652,"slug":653,"articleIntro":652,"category":654},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[655],{"metadata":656,"sys":659,"fields":666},{"tags":657,"concepts":658},[],[],{"space":660,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":662,"publishedVersion":395,"revision":62,"contentType":664,"locale":29},{"sys":661},{"type":12,"linkType":13,"id":14},{"sys":663},{"id":21,"type":12,"linkType":22},{"sys":665},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":667,"metaTitle":405,"metaDescription":406,"mainTitle":668,"subtitle":424,"heroImage":683,"ctaButton":447,"ctaLink":448},[404],{"data":669,"content":670,"nodeType":74},{},[671,677],{"data":672,"content":673,"nodeType":78},{},[674],{"data":675,"marks":676,"value":416,"nodeType":82},{},[],{"data":678,"content":679,"nodeType":87},{},[680],{"data":681,"marks":682,"value":423,"nodeType":82},{},[],{"metadata":684,"sys":687,"fields":692},{"tags":685,"concepts":686},[],[],{"space":688,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":690,"publishedVersion":62,"revision":44,"locale":29},{"sys":689},{"type":12,"linkType":13,"id":14},{"sys":691},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":693},{"url":439,"details":694,"fileName":445,"contentType":446},{"size":441,"image":695},{"width":443,"height":444},{"sys":697,"fields":700},{"id":698,"createdAt":699},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":701,"slug":702,"articleIntro":701,"category":703},"Compte 451 - Groupe","compte-451-groupe",[704],{"metadata":705,"sys":708,"fields":715},{"tags":706,"concepts":707},[],[],{"space":709,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":711,"publishedVersion":395,"revision":62,"contentType":713,"locale":29},{"sys":710},{"type":12,"linkType":13,"id":14},{"sys":712},{"id":21,"type":12,"linkType":22},{"sys":714},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":716,"metaTitle":405,"metaDescription":406,"mainTitle":717,"subtitle":424,"heroImage":732,"ctaButton":447,"ctaLink":448},[404],{"data":718,"content":719,"nodeType":74},{},[720,726],{"data":721,"content":722,"nodeType":78},{},[723],{"data":724,"marks":725,"value":416,"nodeType":82},{},[],{"data":727,"content":728,"nodeType":87},{},[729],{"data":730,"marks":731,"value":423,"nodeType":82},{},[],{"metadata":733,"sys":736,"fields":741},{"tags":734,"concepts":735},[],[],{"space":737,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":739,"publishedVersion":62,"revision":44,"locale":29},{"sys":738},{"type":12,"linkType":13,"id":14},{"sys":740},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":742},{"url":439,"details":743,"fileName":445,"contentType":446},{"size":441,"image":744},{"width":443,"height":444},{"sys":746,"fields":749},{"id":747,"createdAt":748},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":750,"slug":751,"articleIntro":-1,"category":752},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[753],{"metadata":754,"sys":757,"fields":764},{"tags":755,"concepts":756},[],[],{"space":758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":760,"publishedVersion":395,"revision":62,"contentType":762,"locale":29},{"sys":759},{"type":12,"linkType":13,"id":14},{"sys":761},{"id":21,"type":12,"linkType":22},{"sys":763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":765,"metaTitle":405,"metaDescription":406,"mainTitle":766,"subtitle":424,"heroImage":781,"ctaButton":447,"ctaLink":448},[404],{"data":767,"content":768,"nodeType":74},{},[769,775],{"data":770,"content":771,"nodeType":78},{},[772],{"data":773,"marks":774,"value":416,"nodeType":82},{},[],{"data":776,"content":777,"nodeType":87},{},[778],{"data":779,"marks":780,"value":423,"nodeType":82},{},[],{"metadata":782,"sys":785,"fields":790},{"tags":783,"concepts":784},[],[],{"space":786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":788,"publishedVersion":62,"revision":44,"locale":29},{"sys":787},{"type":12,"linkType":13,"id":14},{"sys":789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":791},{"url":439,"details":792,"fileName":445,"contentType":446},{"size":441,"image":793},{"width":443,"height":444},{"sys":795,"fields":798},{"id":796,"createdAt":797},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":799,"slug":800,"articleIntro":799,"category":801},"Compte 503 - Actions","compte-503-actions",[802],{"metadata":803,"sys":806,"fields":813},{"tags":804,"concepts":805},[],[],{"space":807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":809,"publishedVersion":395,"revision":62,"contentType":811,"locale":29},{"sys":808},{"type":12,"linkType":13,"id":14},{"sys":810},{"id":21,"type":12,"linkType":22},{"sys":812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":814,"metaTitle":405,"metaDescription":406,"mainTitle":815,"subtitle":424,"heroImage":830,"ctaButton":447,"ctaLink":448},[404],{"data":816,"content":817,"nodeType":74},{},[818,824],{"data":819,"content":820,"nodeType":78},{},[821],{"data":822,"marks":823,"value":416,"nodeType":82},{},[],{"data":825,"content":826,"nodeType":87},{},[827],{"data":828,"marks":829,"value":423,"nodeType":82},{},[],{"metadata":831,"sys":834,"fields":839},{"tags":832,"concepts":833},[],[],{"space":835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":837,"publishedVersion":62,"revision":44,"locale":29},{"sys":836},{"type":12,"linkType":13,"id":14},{"sys":838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":840},{"url":439,"details":841,"fileName":445,"contentType":446},{"size":441,"image":842},{"width":443,"height":444},{"sys":844,"fields":847},{"id":845,"createdAt":846},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":848,"slug":849,"articleIntro":848,"category":850},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[851],{"metadata":852,"sys":855,"fields":862},{"tags":853,"concepts":854},[],[],{"space":856,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":858,"publishedVersion":395,"revision":62,"contentType":860,"locale":29},{"sys":857},{"type":12,"linkType":13,"id":14},{"sys":859},{"id":21,"type":12,"linkType":22},{"sys":861},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":863,"metaTitle":405,"metaDescription":406,"mainTitle":864,"subtitle":424,"heroImage":879,"ctaButton":447,"ctaLink":448},[404],{"data":865,"content":866,"nodeType":74},{},[867,873],{"data":868,"content":869,"nodeType":78},{},[870],{"data":871,"marks":872,"value":416,"nodeType":82},{},[],{"data":874,"content":875,"nodeType":87},{},[876],{"data":877,"marks":878,"value":423,"nodeType":82},{},[],{"metadata":880,"sys":883,"fields":888},{"tags":881,"concepts":882},[],[],{"space":884,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":886,"publishedVersion":62,"revision":44,"locale":29},{"sys":885},{"type":12,"linkType":13,"id":14},{"sys":887},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":889},{"url":439,"details":890,"fileName":445,"contentType":446},{"size":441,"image":891},{"width":443,"height":444},{"sys":893,"fields":896},{"id":894,"createdAt":895},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":897,"slug":898,"articleIntro":-1,"category":899},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[900],{"metadata":901,"sys":904,"fields":911},{"tags":902,"concepts":903},[],[],{"space":905,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":907,"publishedVersion":395,"revision":62,"contentType":909,"locale":29},{"sys":906},{"type":12,"linkType":13,"id":14},{"sys":908},{"id":21,"type":12,"linkType":22},{"sys":910},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":912,"metaTitle":405,"metaDescription":406,"mainTitle":913,"subtitle":424,"heroImage":928,"ctaButton":447,"ctaLink":448},[404],{"data":914,"content":915,"nodeType":74},{},[916,922],{"data":917,"content":918,"nodeType":78},{},[919],{"data":920,"marks":921,"value":416,"nodeType":82},{},[],{"data":923,"content":924,"nodeType":87},{},[925],{"data":926,"marks":927,"value":423,"nodeType":82},{},[],{"metadata":929,"sys":932,"fields":937},{"tags":930,"concepts":931},[],[],{"space":933,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":935,"publishedVersion":62,"revision":44,"locale":29},{"sys":934},{"type":12,"linkType":13,"id":14},{"sys":936},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":938},{"url":439,"details":939,"fileName":445,"contentType":446},{"size":441,"image":940},{"width":443,"height":444},{"sys":942,"fields":945},{"id":943,"createdAt":944},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":946,"slug":947,"articleIntro":946,"category":948},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[949],{"metadata":950,"sys":953,"fields":960},{"tags":951,"concepts":952},[],[],{"space":954,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":956,"publishedVersion":395,"revision":62,"contentType":958,"locale":29},{"sys":955},{"type":12,"linkType":13,"id":14},{"sys":957},{"id":21,"type":12,"linkType":22},{"sys":959},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":961,"metaTitle":405,"metaDescription":406,"mainTitle":962,"subtitle":424,"heroImage":977,"ctaButton":447,"ctaLink":448},[404],{"data":963,"content":964,"nodeType":74},{},[965,971],{"data":966,"content":967,"nodeType":78},{},[968],{"data":969,"marks":970,"value":416,"nodeType":82},{},[],{"data":972,"content":973,"nodeType":87},{},[974],{"data":975,"marks":976,"value":423,"nodeType":82},{},[],{"metadata":978,"sys":981,"fields":986},{"tags":979,"concepts":980},[],[],{"space":982,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":984,"publishedVersion":62,"revision":44,"locale":29},{"sys":983},{"type":12,"linkType":13,"id":14},{"sys":985},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":987},{"url":439,"details":988,"fileName":445,"contentType":446},{"size":441,"image":989},{"width":443,"height":444},{"sys":991,"fields":994},{"id":992,"createdAt":993},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":995,"slug":996,"articleIntro":995,"category":997},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[998],{"metadata":999,"sys":1002,"fields":1009},{"tags":1000,"concepts":1001},[],[],{"space":1003,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1005,"publishedVersion":395,"revision":62,"contentType":1007,"locale":29},{"sys":1004},{"type":12,"linkType":13,"id":14},{"sys":1006},{"id":21,"type":12,"linkType":22},{"sys":1008},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1010,"metaTitle":405,"metaDescription":406,"mainTitle":1011,"subtitle":424,"heroImage":1026,"ctaButton":447,"ctaLink":448},[404],{"data":1012,"content":1013,"nodeType":74},{},[1014,1020],{"data":1015,"content":1016,"nodeType":78},{},[1017],{"data":1018,"marks":1019,"value":416,"nodeType":82},{},[],{"data":1021,"content":1022,"nodeType":87},{},[1023],{"data":1024,"marks":1025,"value":423,"nodeType":82},{},[],{"metadata":1027,"sys":1030,"fields":1035},{"tags":1028,"concepts":1029},[],[],{"space":1031,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1033,"publishedVersion":62,"revision":44,"locale":29},{"sys":1032},{"type":12,"linkType":13,"id":14},{"sys":1034},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1036},{"url":439,"details":1037,"fileName":445,"contentType":446},{"size":441,"image":1038},{"width":443,"height":444},{"sys":1040,"fields":1043},{"id":1041,"createdAt":1042},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":1044,"slug":1045,"articleIntro":-1,"category":1046},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[1047],{"metadata":1048,"sys":1051,"fields":1058},{"tags":1049,"concepts":1050},[],[],{"space":1052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1054,"publishedVersion":395,"revision":62,"contentType":1056,"locale":29},{"sys":1053},{"type":12,"linkType":13,"id":14},{"sys":1055},{"id":21,"type":12,"linkType":22},{"sys":1057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1059,"metaTitle":405,"metaDescription":406,"mainTitle":1060,"subtitle":424,"heroImage":1075,"ctaButton":447,"ctaLink":448},[404],{"data":1061,"content":1062,"nodeType":74},{},[1063,1069],{"data":1064,"content":1065,"nodeType":78},{},[1066],{"data":1067,"marks":1068,"value":416,"nodeType":82},{},[],{"data":1070,"content":1071,"nodeType":87},{},[1072],{"data":1073,"marks":1074,"value":423,"nodeType":82},{},[],{"metadata":1076,"sys":1079,"fields":1084},{"tags":1077,"concepts":1078},[],[],{"space":1080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1082,"publishedVersion":62,"revision":44,"locale":29},{"sys":1081},{"type":12,"linkType":13,"id":14},{"sys":1083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1085},{"url":439,"details":1086,"fileName":445,"contentType":446},{"size":441,"image":1087},{"width":443,"height":444},{"sys":1089,"fields":1092},{"id":1090,"createdAt":1091},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":1093,"slug":1094,"articleIntro":1093,"category":1095},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[1096],{"metadata":1097,"sys":1100,"fields":1107},{"tags":1098,"concepts":1099},[],[],{"space":1101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1103,"publishedVersion":395,"revision":62,"contentType":1105,"locale":29},{"sys":1102},{"type":12,"linkType":13,"id":14},{"sys":1104},{"id":21,"type":12,"linkType":22},{"sys":1106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1108,"metaTitle":405,"metaDescription":406,"mainTitle":1109,"subtitle":424,"heroImage":1124,"ctaButton":447,"ctaLink":448},[404],{"data":1110,"content":1111,"nodeType":74},{},[1112,1118],{"data":1113,"content":1114,"nodeType":78},{},[1115],{"data":1116,"marks":1117,"value":416,"nodeType":82},{},[],{"data":1119,"content":1120,"nodeType":87},{},[1121],{"data":1122,"marks":1123,"value":423,"nodeType":82},{},[],{"metadata":1125,"sys":1128,"fields":1133},{"tags":1126,"concepts":1127},[],[],{"space":1129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1131,"publishedVersion":62,"revision":44,"locale":29},{"sys":1130},{"type":12,"linkType":13,"id":14},{"sys":1132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1134},{"url":439,"details":1135,"fileName":445,"contentType":446},{"size":441,"image":1136},{"width":443,"height":444},{"sys":1138,"fields":1141},{"id":1139,"createdAt":1140},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":1142,"slug":1143,"articleIntro":1142,"category":1144},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[1145],{"metadata":1146,"sys":1149,"fields":1156},{"tags":1147,"concepts":1148},[],[],{"space":1150,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1152,"publishedVersion":395,"revision":62,"contentType":1154,"locale":29},{"sys":1151},{"type":12,"linkType":13,"id":14},{"sys":1153},{"id":21,"type":12,"linkType":22},{"sys":1155},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1157,"metaTitle":405,"metaDescription":406,"mainTitle":1158,"subtitle":424,"heroImage":1173,"ctaButton":447,"ctaLink":448},[404],{"data":1159,"content":1160,"nodeType":74},{},[1161,1167],{"data":1162,"content":1163,"nodeType":78},{},[1164],{"data":1165,"marks":1166,"value":416,"nodeType":82},{},[],{"data":1168,"content":1169,"nodeType":87},{},[1170],{"data":1171,"marks":1172,"value":423,"nodeType":82},{},[],{"metadata":1174,"sys":1177,"fields":1182},{"tags":1175,"concepts":1176},[],[],{"space":1178,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1180,"publishedVersion":62,"revision":44,"locale":29},{"sys":1179},{"type":12,"linkType":13,"id":14},{"sys":1181},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1183},{"url":439,"details":1184,"fileName":445,"contentType":446},{"size":441,"image":1185},{"width":443,"height":444},{"sys":1187,"fields":1190},{"id":1188,"createdAt":1189},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":1191,"slug":1192,"articleIntro":-1,"category":1193},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[1194],{"metadata":1195,"sys":1198,"fields":1205},{"tags":1196,"concepts":1197},[],[],{"space":1199,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1201,"publishedVersion":395,"revision":62,"contentType":1203,"locale":29},{"sys":1200},{"type":12,"linkType":13,"id":14},{"sys":1202},{"id":21,"type":12,"linkType":22},{"sys":1204},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1206,"metaTitle":405,"metaDescription":406,"mainTitle":1207,"subtitle":424,"heroImage":1222,"ctaButton":447,"ctaLink":448},[404],{"data":1208,"content":1209,"nodeType":74},{},[1210,1216],{"data":1211,"content":1212,"nodeType":78},{},[1213],{"data":1214,"marks":1215,"value":416,"nodeType":82},{},[],{"data":1217,"content":1218,"nodeType":87},{},[1219],{"data":1220,"marks":1221,"value":423,"nodeType":82},{},[],{"metadata":1223,"sys":1226,"fields":1231},{"tags":1224,"concepts":1225},[],[],{"space":1227,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1229,"publishedVersion":62,"revision":44,"locale":29},{"sys":1228},{"type":12,"linkType":13,"id":14},{"sys":1230},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1232},{"url":439,"details":1233,"fileName":445,"contentType":446},{"size":441,"image":1234},{"width":443,"height":444},{"sys":1236,"fields":1239},{"id":1237,"createdAt":1238},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":1240,"slug":1241,"articleIntro":1240,"category":1242},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[1243],{"metadata":1244,"sys":1247,"fields":1254},{"tags":1245,"concepts":1246},[],[],{"space":1248,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1250,"publishedVersion":395,"revision":62,"contentType":1252,"locale":29},{"sys":1249},{"type":12,"linkType":13,"id":14},{"sys":1251},{"id":21,"type":12,"linkType":22},{"sys":1253},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1255,"metaTitle":405,"metaDescription":406,"mainTitle":1256,"subtitle":424,"heroImage":1271,"ctaButton":447,"ctaLink":448},[404],{"data":1257,"content":1258,"nodeType":74},{},[1259,1265],{"data":1260,"content":1261,"nodeType":78},{},[1262],{"data":1263,"marks":1264,"value":416,"nodeType":82},{},[],{"data":1266,"content":1267,"nodeType":87},{},[1268],{"data":1269,"marks":1270,"value":423,"nodeType":82},{},[],{"metadata":1272,"sys":1275,"fields":1280},{"tags":1273,"concepts":1274},[],[],{"space":1276,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1278,"publishedVersion":62,"revision":44,"locale":29},{"sys":1277},{"type":12,"linkType":13,"id":14},{"sys":1279},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1281},{"url":439,"details":1282,"fileName":445,"contentType":446},{"size":441,"image":1283},{"width":443,"height":444},{"sys":1285,"fields":1288},{"id":1286,"createdAt":1287},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":1289,"slug":1290,"articleIntro":1289,"category":1291},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[1292],{"metadata":1293,"sys":1296,"fields":1303},{"tags":1294,"concepts":1295},[],[],{"space":1297,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1299,"publishedVersion":395,"revision":62,"contentType":1301,"locale":29},{"sys":1298},{"type":12,"linkType":13,"id":14},{"sys":1300},{"id":21,"type":12,"linkType":22},{"sys":1302},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1304,"metaTitle":405,"metaDescription":406,"mainTitle":1305,"subtitle":424,"heroImage":1320,"ctaButton":447,"ctaLink":448},[404],{"data":1306,"content":1307,"nodeType":74},{},[1308,1314],{"data":1309,"content":1310,"nodeType":78},{},[1311],{"data":1312,"marks":1313,"value":416,"nodeType":82},{},[],{"data":1315,"content":1316,"nodeType":87},{},[1317],{"data":1318,"marks":1319,"value":423,"nodeType":82},{},[],{"metadata":1321,"sys":1324,"fields":1329},{"tags":1322,"concepts":1323},[],[],{"space":1325,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1327,"publishedVersion":62,"revision":44,"locale":29},{"sys":1326},{"type":12,"linkType":13,"id":14},{"sys":1328},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1330},{"url":439,"details":1331,"fileName":445,"contentType":446},{"size":441,"image":1332},{"width":443,"height":444},{"sys":1334,"fields":1337},{"id":1335,"createdAt":1336},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":1338,"slug":1339,"articleIntro":1338,"category":1340},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[1341],{"metadata":1342,"sys":1345,"fields":1352},{"tags":1343,"concepts":1344},[],[],{"space":1346,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1348,"publishedVersion":395,"revision":62,"contentType":1350,"locale":29},{"sys":1347},{"type":12,"linkType":13,"id":14},{"sys":1349},{"id":21,"type":12,"linkType":22},{"sys":1351},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1353,"metaTitle":405,"metaDescription":406,"mainTitle":1354,"subtitle":424,"heroImage":1369,"ctaButton":447,"ctaLink":448},[404],{"data":1355,"content":1356,"nodeType":74},{},[1357,1363],{"data":1358,"content":1359,"nodeType":78},{},[1360],{"data":1361,"marks":1362,"value":416,"nodeType":82},{},[],{"data":1364,"content":1365,"nodeType":87},{},[1366],{"data":1367,"marks":1368,"value":423,"nodeType":82},{},[],{"metadata":1370,"sys":1373,"fields":1378},{"tags":1371,"concepts":1372},[],[],{"space":1374,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1376,"publishedVersion":62,"revision":44,"locale":29},{"sys":1375},{"type":12,"linkType":13,"id":14},{"sys":1377},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1379},{"url":439,"details":1380,"fileName":445,"contentType":446},{"size":441,"image":1381},{"width":443,"height":444},{"sys":1383,"fields":1386},{"id":1384,"createdAt":1385},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":1387,"slug":1388,"articleIntro":1387,"category":1389},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[1390],{"metadata":1391,"sys":1394,"fields":1401},{"tags":1392,"concepts":1393},[],[],{"space":1395,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1397,"publishedVersion":395,"revision":62,"contentType":1399,"locale":29},{"sys":1396},{"type":12,"linkType":13,"id":14},{"sys":1398},{"id":21,"type":12,"linkType":22},{"sys":1400},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1402,"metaTitle":405,"metaDescription":406,"mainTitle":1403,"subtitle":424,"heroImage":1418,"ctaButton":447,"ctaLink":448},[404],{"data":1404,"content":1405,"nodeType":74},{},[1406,1412],{"data":1407,"content":1408,"nodeType":78},{},[1409],{"data":1410,"marks":1411,"value":416,"nodeType":82},{},[],{"data":1413,"content":1414,"nodeType":87},{},[1415],{"data":1416,"marks":1417,"value":423,"nodeType":82},{},[],{"metadata":1419,"sys":1422,"fields":1427},{"tags":1420,"concepts":1421},[],[],{"space":1423,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1425,"publishedVersion":62,"revision":44,"locale":29},{"sys":1424},{"type":12,"linkType":13,"id":14},{"sys":1426},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1428},{"url":439,"details":1429,"fileName":445,"contentType":446},{"size":441,"image":1430},{"width":443,"height":444},{"sys":1432,"fields":1435},{"id":1433,"createdAt":1434},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":1436,"slug":1437,"articleIntro":1436,"category":1438},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[1439],{"metadata":1440,"sys":1443,"fields":1450},{"tags":1441,"concepts":1442},[],[],{"space":1444,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1446,"publishedVersion":395,"revision":62,"contentType":1448,"locale":29},{"sys":1445},{"type":12,"linkType":13,"id":14},{"sys":1447},{"id":21,"type":12,"linkType":22},{"sys":1449},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1451,"metaTitle":405,"metaDescription":406,"mainTitle":1452,"subtitle":424,"heroImage":1467,"ctaButton":447,"ctaLink":448},[404],{"data":1453,"content":1454,"nodeType":74},{},[1455,1461],{"data":1456,"content":1457,"nodeType":78},{},[1458],{"data":1459,"marks":1460,"value":416,"nodeType":82},{},[],{"data":1462,"content":1463,"nodeType":87},{},[1464],{"data":1465,"marks":1466,"value":423,"nodeType":82},{},[],{"metadata":1468,"sys":1471,"fields":1476},{"tags":1469,"concepts":1470},[],[],{"space":1472,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1474,"publishedVersion":62,"revision":44,"locale":29},{"sys":1473},{"type":12,"linkType":13,"id":14},{"sys":1475},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1477},{"url":439,"details":1478,"fileName":445,"contentType":446},{"size":441,"image":1479},{"width":443,"height":444},{"sys":1481,"fields":1484},{"id":1482,"createdAt":1483},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":1485,"slug":1486,"articleIntro":1485,"category":1487},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[1488],{"metadata":1489,"sys":1492,"fields":1499},{"tags":1490,"concepts":1491},[],[],{"space":1493,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1495,"publishedVersion":395,"revision":62,"contentType":1497,"locale":29},{"sys":1494},{"type":12,"linkType":13,"id":14},{"sys":1496},{"id":21,"type":12,"linkType":22},{"sys":1498},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1500,"metaTitle":405,"metaDescription":406,"mainTitle":1501,"subtitle":424,"heroImage":1516,"ctaButton":447,"ctaLink":448},[404],{"data":1502,"content":1503,"nodeType":74},{},[1504,1510],{"data":1505,"content":1506,"nodeType":78},{},[1507],{"data":1508,"marks":1509,"value":416,"nodeType":82},{},[],{"data":1511,"content":1512,"nodeType":87},{},[1513],{"data":1514,"marks":1515,"value":423,"nodeType":82},{},[],{"metadata":1517,"sys":1520,"fields":1525},{"tags":1518,"concepts":1519},[],[],{"space":1521,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1523,"publishedVersion":62,"revision":44,"locale":29},{"sys":1522},{"type":12,"linkType":13,"id":14},{"sys":1524},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1526},{"url":439,"details":1527,"fileName":445,"contentType":446},{"size":441,"image":1528},{"width":443,"height":444},{"sys":1530,"fields":1533},{"id":1531,"createdAt":1532},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":1534,"slug":1535,"articleIntro":1534,"category":1536},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[1537],{"metadata":1538,"sys":1541,"fields":1548},{"tags":1539,"concepts":1540},[],[],{"space":1542,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1544,"publishedVersion":395,"revision":62,"contentType":1546,"locale":29},{"sys":1543},{"type":12,"linkType":13,"id":14},{"sys":1545},{"id":21,"type":12,"linkType":22},{"sys":1547},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1549,"metaTitle":405,"metaDescription":406,"mainTitle":1550,"subtitle":424,"heroImage":1565,"ctaButton":447,"ctaLink":448},[404],{"data":1551,"content":1552,"nodeType":74},{},[1553,1559],{"data":1554,"content":1555,"nodeType":78},{},[1556],{"data":1557,"marks":1558,"value":416,"nodeType":82},{},[],{"data":1560,"content":1561,"nodeType":87},{},[1562],{"data":1563,"marks":1564,"value":423,"nodeType":82},{},[],{"metadata":1566,"sys":1569,"fields":1574},{"tags":1567,"concepts":1568},[],[],{"space":1570,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1572,"publishedVersion":62,"revision":44,"locale":29},{"sys":1571},{"type":12,"linkType":13,"id":14},{"sys":1573},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1575},{"url":439,"details":1576,"fileName":445,"contentType":446},{"size":441,"image":1577},{"width":443,"height":444},{"sys":1579,"fields":1582},{"id":1580,"createdAt":1581},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":1583,"slug":1584,"articleIntro":1583,"category":1585},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[1586],{"metadata":1587,"sys":1590,"fields":1597},{"tags":1588,"concepts":1589},[],[],{"space":1591,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1593,"publishedVersion":395,"revision":62,"contentType":1595,"locale":29},{"sys":1592},{"type":12,"linkType":13,"id":14},{"sys":1594},{"id":21,"type":12,"linkType":22},{"sys":1596},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1598,"metaTitle":405,"metaDescription":406,"mainTitle":1599,"subtitle":424,"heroImage":1614,"ctaButton":447,"ctaLink":448},[404],{"data":1600,"content":1601,"nodeType":74},{},[1602,1608],{"data":1603,"content":1604,"nodeType":78},{},[1605],{"data":1606,"marks":1607,"value":416,"nodeType":82},{},[],{"data":1609,"content":1610,"nodeType":87},{},[1611],{"data":1612,"marks":1613,"value":423,"nodeType":82},{},[],{"metadata":1615,"sys":1618,"fields":1623},{"tags":1616,"concepts":1617},[],[],{"space":1619,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1621,"publishedVersion":62,"revision":44,"locale":29},{"sys":1620},{"type":12,"linkType":13,"id":14},{"sys":1622},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1624},{"url":439,"details":1625,"fileName":445,"contentType":446},{"size":441,"image":1626},{"width":443,"height":444},{"sys":1628,"fields":1631},{"id":1629,"createdAt":1630},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":1632,"slug":1633,"articleIntro":1632,"category":1634},"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",[1635],{"metadata":1636,"sys":1639,"fields":1646},{"tags":1637,"concepts":1638},[],[],{"space":1640,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1642,"publishedVersion":395,"revision":62,"contentType":1644,"locale":29},{"sys":1641},{"type":12,"linkType":13,"id":14},{"sys":1643},{"id":21,"type":12,"linkType":22},{"sys":1645},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1647,"metaTitle":405,"metaDescription":406,"mainTitle":1648,"subtitle":424,"heroImage":1663,"ctaButton":447,"ctaLink":448},[404],{"data":1649,"content":1650,"nodeType":74},{},[1651,1657],{"data":1652,"content":1653,"nodeType":78},{},[1654],{"data":1655,"marks":1656,"value":416,"nodeType":82},{},[],{"data":1658,"content":1659,"nodeType":87},{},[1660],{"data":1661,"marks":1662,"value":423,"nodeType":82},{},[],{"metadata":1664,"sys":1667,"fields":1672},{"tags":1665,"concepts":1666},[],[],{"space":1668,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1670,"publishedVersion":62,"revision":44,"locale":29},{"sys":1669},{"type":12,"linkType":13,"id":14},{"sys":1671},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1673},{"url":439,"details":1674,"fileName":445,"contentType":446},{"size":441,"image":1675},{"width":443,"height":444},{"sys":1677,"fields":1680},{"id":1678,"createdAt":1679},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":1681,"slug":1682,"articleIntro":1681,"category":1683},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[1684],{"metadata":1685,"sys":1688,"fields":1695},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1691,"publishedVersion":395,"revision":62,"contentType":1693,"locale":29},{"sys":1690},{"type":12,"linkType":13,"id":14},{"sys":1692},{"id":21,"type":12,"linkType":22},{"sys":1694},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1696,"metaTitle":405,"metaDescription":406,"mainTitle":1697,"subtitle":424,"heroImage":1712,"ctaButton":447,"ctaLink":448},[404],{"data":1698,"content":1699,"nodeType":74},{},[1700,1706],{"data":1701,"content":1702,"nodeType":78},{},[1703],{"data":1704,"marks":1705,"value":416,"nodeType":82},{},[],{"data":1707,"content":1708,"nodeType":87},{},[1709],{"data":1710,"marks":1711,"value":423,"nodeType":82},{},[],{"metadata":1713,"sys":1716,"fields":1721},{"tags":1714,"concepts":1715},[],[],{"space":1717,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1719,"publishedVersion":62,"revision":44,"locale":29},{"sys":1718},{"type":12,"linkType":13,"id":14},{"sys":1720},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1722},{"url":439,"details":1723,"fileName":445,"contentType":446},{"size":441,"image":1724},{"width":443,"height":444},{"sys":1726,"fields":1729},{"id":1727,"createdAt":1728},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":1730,"slug":1731,"articleIntro":1730,"category":1732},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[1733],{"metadata":1734,"sys":1737,"fields":1744},{"tags":1735,"concepts":1736},[],[],{"space":1738,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1740,"publishedVersion":395,"revision":62,"contentType":1742,"locale":29},{"sys":1739},{"type":12,"linkType":13,"id":14},{"sys":1741},{"id":21,"type":12,"linkType":22},{"sys":1743},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1745,"metaTitle":405,"metaDescription":406,"mainTitle":1746,"subtitle":424,"heroImage":1761,"ctaButton":447,"ctaLink":448},[404],{"data":1747,"content":1748,"nodeType":74},{},[1749,1755],{"data":1750,"content":1751,"nodeType":78},{},[1752],{"data":1753,"marks":1754,"value":416,"nodeType":82},{},[],{"data":1756,"content":1757,"nodeType":87},{},[1758],{"data":1759,"marks":1760,"value":423,"nodeType":82},{},[],{"metadata":1762,"sys":1765,"fields":1770},{"tags":1763,"concepts":1764},[],[],{"space":1766,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1768,"publishedVersion":62,"revision":44,"locale":29},{"sys":1767},{"type":12,"linkType":13,"id":14},{"sys":1769},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1771},{"url":439,"details":1772,"fileName":445,"contentType":446},{"size":441,"image":1773},{"width":443,"height":444},{"sys":1775,"fields":1778},{"id":1776,"createdAt":1777},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":1779,"slug":1780,"articleIntro":1779,"category":1781},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[1782],{"metadata":1783,"sys":1786,"fields":1793},{"tags":1784,"concepts":1785},[],[],{"space":1787,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1789,"publishedVersion":395,"revision":62,"contentType":1791,"locale":29},{"sys":1788},{"type":12,"linkType":13,"id":14},{"sys":1790},{"id":21,"type":12,"linkType":22},{"sys":1792},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1794,"metaTitle":405,"metaDescription":406,"mainTitle":1795,"subtitle":424,"heroImage":1810,"ctaButton":447,"ctaLink":448},[404],{"data":1796,"content":1797,"nodeType":74},{},[1798,1804],{"data":1799,"content":1800,"nodeType":78},{},[1801],{"data":1802,"marks":1803,"value":416,"nodeType":82},{},[],{"data":1805,"content":1806,"nodeType":87},{},[1807],{"data":1808,"marks":1809,"value":423,"nodeType":82},{},[],{"metadata":1811,"sys":1814,"fields":1819},{"tags":1812,"concepts":1813},[],[],{"space":1815,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1817,"publishedVersion":62,"revision":44,"locale":29},{"sys":1816},{"type":12,"linkType":13,"id":14},{"sys":1818},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1820},{"url":439,"details":1821,"fileName":445,"contentType":446},{"size":441,"image":1822},{"width":443,"height":444},{"sys":1824,"fields":1827},{"id":1825,"createdAt":1826},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":1828,"slug":1829,"articleIntro":1828,"category":1830},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[1831],{"metadata":1832,"sys":1835,"fields":1842},{"tags":1833,"concepts":1834},[],[],{"space":1836,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1838,"publishedVersion":395,"revision":62,"contentType":1840,"locale":29},{"sys":1837},{"type":12,"linkType":13,"id":14},{"sys":1839},{"id":21,"type":12,"linkType":22},{"sys":1841},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1843,"metaTitle":405,"metaDescription":406,"mainTitle":1844,"subtitle":424,"heroImage":1859,"ctaButton":447,"ctaLink":448},[404],{"data":1845,"content":1846,"nodeType":74},{},[1847,1853],{"data":1848,"content":1849,"nodeType":78},{},[1850],{"data":1851,"marks":1852,"value":416,"nodeType":82},{},[],{"data":1854,"content":1855,"nodeType":87},{},[1856],{"data":1857,"marks":1858,"value":423,"nodeType":82},{},[],{"metadata":1860,"sys":1863,"fields":1868},{"tags":1861,"concepts":1862},[],[],{"space":1864,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1866,"publishedVersion":62,"revision":44,"locale":29},{"sys":1865},{"type":12,"linkType":13,"id":14},{"sys":1867},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1869},{"url":439,"details":1870,"fileName":445,"contentType":446},{"size":441,"image":1871},{"width":443,"height":444},{"sys":1873,"fields":1876},{"id":1874,"createdAt":1875},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":1877,"slug":1878,"articleIntro":1877,"category":1879},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[1880],{"metadata":1881,"sys":1884,"fields":1891},{"tags":1882,"concepts":1883},[],[],{"space":1885,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1887,"publishedVersion":395,"revision":62,"contentType":1889,"locale":29},{"sys":1886},{"type":12,"linkType":13,"id":14},{"sys":1888},{"id":21,"type":12,"linkType":22},{"sys":1890},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1892,"metaTitle":405,"metaDescription":406,"mainTitle":1893,"subtitle":424,"heroImage":1908,"ctaButton":447,"ctaLink":448},[404],{"data":1894,"content":1895,"nodeType":74},{},[1896,1902],{"data":1897,"content":1898,"nodeType":78},{},[1899],{"data":1900,"marks":1901,"value":416,"nodeType":82},{},[],{"data":1903,"content":1904,"nodeType":87},{},[1905],{"data":1906,"marks":1907,"value":423,"nodeType":82},{},[],{"metadata":1909,"sys":1912,"fields":1917},{"tags":1910,"concepts":1911},[],[],{"space":1913,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1915,"publishedVersion":62,"revision":44,"locale":29},{"sys":1914},{"type":12,"linkType":13,"id":14},{"sys":1916},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1918},{"url":439,"details":1919,"fileName":445,"contentType":446},{"size":441,"image":1920},{"width":443,"height":444},{"sys":1922,"fields":1925},{"id":1923,"createdAt":1924},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":1926,"slug":1927,"articleIntro":-1,"category":1928},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[1929],{"metadata":1930,"sys":1933,"fields":1940},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1936,"publishedVersion":395,"revision":62,"contentType":1938,"locale":29},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":21,"type":12,"linkType":22},{"sys":1939},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1941,"metaTitle":405,"metaDescription":406,"mainTitle":1942,"subtitle":424,"heroImage":1957,"ctaButton":447,"ctaLink":448},[404],{"data":1943,"content":1944,"nodeType":74},{},[1945,1951],{"data":1946,"content":1947,"nodeType":78},{},[1948],{"data":1949,"marks":1950,"value":416,"nodeType":82},{},[],{"data":1952,"content":1953,"nodeType":87},{},[1954],{"data":1955,"marks":1956,"value":423,"nodeType":82},{},[],{"metadata":1958,"sys":1961,"fields":1966},{"tags":1959,"concepts":1960},[],[],{"space":1962,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":1964,"publishedVersion":62,"revision":44,"locale":29},{"sys":1963},{"type":12,"linkType":13,"id":14},{"sys":1965},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":1967},{"url":439,"details":1968,"fileName":445,"contentType":446},{"size":441,"image":1969},{"width":443,"height":444},{"sys":1971,"fields":1974},{"id":1972,"createdAt":1973},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":1975,"slug":1976,"articleIntro":1975,"category":1977},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[1978],{"metadata":1979,"sys":1982,"fields":1989},{"tags":1980,"concepts":1981},[],[],{"space":1983,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":1985,"publishedVersion":395,"revision":62,"contentType":1987,"locale":29},{"sys":1984},{"type":12,"linkType":13,"id":14},{"sys":1986},{"id":21,"type":12,"linkType":22},{"sys":1988},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":1990,"metaTitle":405,"metaDescription":406,"mainTitle":1991,"subtitle":424,"heroImage":2006,"ctaButton":447,"ctaLink":448},[404],{"data":1992,"content":1993,"nodeType":74},{},[1994,2000],{"data":1995,"content":1996,"nodeType":78},{},[1997],{"data":1998,"marks":1999,"value":416,"nodeType":82},{},[],{"data":2001,"content":2002,"nodeType":87},{},[2003],{"data":2004,"marks":2005,"value":423,"nodeType":82},{},[],{"metadata":2007,"sys":2010,"fields":2015},{"tags":2008,"concepts":2009},[],[],{"space":2011,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2013,"publishedVersion":62,"revision":44,"locale":29},{"sys":2012},{"type":12,"linkType":13,"id":14},{"sys":2014},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2016},{"url":439,"details":2017,"fileName":445,"contentType":446},{"size":441,"image":2018},{"width":443,"height":444},{"sys":2020,"fields":2023},{"id":2021,"createdAt":2022},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":2024,"slug":2025,"articleIntro":-1,"category":2026},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[2027],{"metadata":2028,"sys":2031,"fields":2038},{"tags":2029,"concepts":2030},[],[],{"space":2032,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2034,"publishedVersion":395,"revision":62,"contentType":2036,"locale":29},{"sys":2033},{"type":12,"linkType":13,"id":14},{"sys":2035},{"id":21,"type":12,"linkType":22},{"sys":2037},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2039,"metaTitle":405,"metaDescription":406,"mainTitle":2040,"subtitle":424,"heroImage":2055,"ctaButton":447,"ctaLink":448},[404],{"data":2041,"content":2042,"nodeType":74},{},[2043,2049],{"data":2044,"content":2045,"nodeType":78},{},[2046],{"data":2047,"marks":2048,"value":416,"nodeType":82},{},[],{"data":2050,"content":2051,"nodeType":87},{},[2052],{"data":2053,"marks":2054,"value":423,"nodeType":82},{},[],{"metadata":2056,"sys":2059,"fields":2064},{"tags":2057,"concepts":2058},[],[],{"space":2060,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2062,"publishedVersion":62,"revision":44,"locale":29},{"sys":2061},{"type":12,"linkType":13,"id":14},{"sys":2063},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2065},{"url":439,"details":2066,"fileName":445,"contentType":446},{"size":441,"image":2067},{"width":443,"height":444},{"sys":2069,"fields":2072},{"id":2070,"createdAt":2071},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":2073,"slug":2074,"articleIntro":2073,"category":2075},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[2076],{"metadata":2077,"sys":2080,"fields":2087},{"tags":2078,"concepts":2079},[],[],{"space":2081,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2083,"publishedVersion":395,"revision":62,"contentType":2085,"locale":29},{"sys":2082},{"type":12,"linkType":13,"id":14},{"sys":2084},{"id":21,"type":12,"linkType":22},{"sys":2086},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2088,"metaTitle":405,"metaDescription":406,"mainTitle":2089,"subtitle":424,"heroImage":2104,"ctaButton":447,"ctaLink":448},[404],{"data":2090,"content":2091,"nodeType":74},{},[2092,2098],{"data":2093,"content":2094,"nodeType":78},{},[2095],{"data":2096,"marks":2097,"value":416,"nodeType":82},{},[],{"data":2099,"content":2100,"nodeType":87},{},[2101],{"data":2102,"marks":2103,"value":423,"nodeType":82},{},[],{"metadata":2105,"sys":2108,"fields":2113},{"tags":2106,"concepts":2107},[],[],{"space":2109,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2111,"publishedVersion":62,"revision":44,"locale":29},{"sys":2110},{"type":12,"linkType":13,"id":14},{"sys":2112},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2114},{"url":439,"details":2115,"fileName":445,"contentType":446},{"size":441,"image":2116},{"width":443,"height":444},{"sys":2118,"fields":2121},{"id":2119,"createdAt":2120},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":2122,"slug":2123,"articleIntro":-1,"category":2124},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[2125],{"metadata":2126,"sys":2129,"fields":2136},{"tags":2127,"concepts":2128},[],[],{"space":2130,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2132,"publishedVersion":395,"revision":62,"contentType":2134,"locale":29},{"sys":2131},{"type":12,"linkType":13,"id":14},{"sys":2133},{"id":21,"type":12,"linkType":22},{"sys":2135},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2137,"metaTitle":405,"metaDescription":406,"mainTitle":2138,"subtitle":424,"heroImage":2153,"ctaButton":447,"ctaLink":448},[404],{"data":2139,"content":2140,"nodeType":74},{},[2141,2147],{"data":2142,"content":2143,"nodeType":78},{},[2144],{"data":2145,"marks":2146,"value":416,"nodeType":82},{},[],{"data":2148,"content":2149,"nodeType":87},{},[2150],{"data":2151,"marks":2152,"value":423,"nodeType":82},{},[],{"metadata":2154,"sys":2157,"fields":2162},{"tags":2155,"concepts":2156},[],[],{"space":2158,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2160,"publishedVersion":62,"revision":44,"locale":29},{"sys":2159},{"type":12,"linkType":13,"id":14},{"sys":2161},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2163},{"url":439,"details":2164,"fileName":445,"contentType":446},{"size":441,"image":2165},{"width":443,"height":444},{"sys":2167,"fields":2170},{"id":2168,"createdAt":2169},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":2171,"slug":2172,"articleIntro":2171,"category":2173},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[2174],{"metadata":2175,"sys":2178,"fields":2185},{"tags":2176,"concepts":2177},[],[],{"space":2179,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2181,"publishedVersion":395,"revision":62,"contentType":2183,"locale":29},{"sys":2180},{"type":12,"linkType":13,"id":14},{"sys":2182},{"id":21,"type":12,"linkType":22},{"sys":2184},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2186,"metaTitle":405,"metaDescription":406,"mainTitle":2187,"subtitle":424,"heroImage":2202,"ctaButton":447,"ctaLink":448},[404],{"data":2188,"content":2189,"nodeType":74},{},[2190,2196],{"data":2191,"content":2192,"nodeType":78},{},[2193],{"data":2194,"marks":2195,"value":416,"nodeType":82},{},[],{"data":2197,"content":2198,"nodeType":87},{},[2199],{"data":2200,"marks":2201,"value":423,"nodeType":82},{},[],{"metadata":2203,"sys":2206,"fields":2211},{"tags":2204,"concepts":2205},[],[],{"space":2207,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2209,"publishedVersion":62,"revision":44,"locale":29},{"sys":2208},{"type":12,"linkType":13,"id":14},{"sys":2210},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2212},{"url":439,"details":2213,"fileName":445,"contentType":446},{"size":441,"image":2214},{"width":443,"height":444},{"sys":2216,"fields":2219},{"id":2217,"createdAt":2218},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":2220,"slug":2221,"articleIntro":2220,"category":2222},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[2223],{"metadata":2224,"sys":2227,"fields":2234},{"tags":2225,"concepts":2226},[],[],{"space":2228,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2230,"publishedVersion":395,"revision":62,"contentType":2232,"locale":29},{"sys":2229},{"type":12,"linkType":13,"id":14},{"sys":2231},{"id":21,"type":12,"linkType":22},{"sys":2233},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2235,"metaTitle":405,"metaDescription":406,"mainTitle":2236,"subtitle":424,"heroImage":2251,"ctaButton":447,"ctaLink":448},[404],{"data":2237,"content":2238,"nodeType":74},{},[2239,2245],{"data":2240,"content":2241,"nodeType":78},{},[2242],{"data":2243,"marks":2244,"value":416,"nodeType":82},{},[],{"data":2246,"content":2247,"nodeType":87},{},[2248],{"data":2249,"marks":2250,"value":423,"nodeType":82},{},[],{"metadata":2252,"sys":2255,"fields":2260},{"tags":2253,"concepts":2254},[],[],{"space":2256,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2258,"publishedVersion":62,"revision":44,"locale":29},{"sys":2257},{"type":12,"linkType":13,"id":14},{"sys":2259},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2261},{"url":439,"details":2262,"fileName":445,"contentType":446},{"size":441,"image":2263},{"width":443,"height":444},{"sys":2265,"fields":2268},{"id":2266,"createdAt":2267},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":2269,"slug":2270,"articleIntro":2269,"category":2271},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[2272],{"metadata":2273,"sys":2276,"fields":2283},{"tags":2274,"concepts":2275},[],[],{"space":2277,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2279,"publishedVersion":395,"revision":62,"contentType":2281,"locale":29},{"sys":2278},{"type":12,"linkType":13,"id":14},{"sys":2280},{"id":21,"type":12,"linkType":22},{"sys":2282},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2284,"metaTitle":405,"metaDescription":406,"mainTitle":2285,"subtitle":424,"heroImage":2300,"ctaButton":447,"ctaLink":448},[404],{"data":2286,"content":2287,"nodeType":74},{},[2288,2294],{"data":2289,"content":2290,"nodeType":78},{},[2291],{"data":2292,"marks":2293,"value":416,"nodeType":82},{},[],{"data":2295,"content":2296,"nodeType":87},{},[2297],{"data":2298,"marks":2299,"value":423,"nodeType":82},{},[],{"metadata":2301,"sys":2304,"fields":2309},{"tags":2302,"concepts":2303},[],[],{"space":2305,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2307,"publishedVersion":62,"revision":44,"locale":29},{"sys":2306},{"type":12,"linkType":13,"id":14},{"sys":2308},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2310},{"url":439,"details":2311,"fileName":445,"contentType":446},{"size":441,"image":2312},{"width":443,"height":444},{"sys":2314,"fields":2317},{"id":2315,"createdAt":2316},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":2318,"slug":2319,"articleIntro":2318,"category":2320},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[2321],{"metadata":2322,"sys":2325,"fields":2332},{"tags":2323,"concepts":2324},[],[],{"space":2326,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2328,"publishedVersion":395,"revision":62,"contentType":2330,"locale":29},{"sys":2327},{"type":12,"linkType":13,"id":14},{"sys":2329},{"id":21,"type":12,"linkType":22},{"sys":2331},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2333,"metaTitle":405,"metaDescription":406,"mainTitle":2334,"subtitle":424,"heroImage":2349,"ctaButton":447,"ctaLink":448},[404],{"data":2335,"content":2336,"nodeType":74},{},[2337,2343],{"data":2338,"content":2339,"nodeType":78},{},[2340],{"data":2341,"marks":2342,"value":416,"nodeType":82},{},[],{"data":2344,"content":2345,"nodeType":87},{},[2346],{"data":2347,"marks":2348,"value":423,"nodeType":82},{},[],{"metadata":2350,"sys":2353,"fields":2358},{"tags":2351,"concepts":2352},[],[],{"space":2354,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2356,"publishedVersion":62,"revision":44,"locale":29},{"sys":2355},{"type":12,"linkType":13,"id":14},{"sys":2357},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2359},{"url":439,"details":2360,"fileName":445,"contentType":446},{"size":441,"image":2361},{"width":443,"height":444},{"sys":2363,"fields":2366},{"id":2364,"createdAt":2365},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":2367,"slug":2368,"articleIntro":2367,"category":2369},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[2370],{"metadata":2371,"sys":2374,"fields":2381},{"tags":2372,"concepts":2373},[],[],{"space":2375,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2377,"publishedVersion":395,"revision":62,"contentType":2379,"locale":29},{"sys":2376},{"type":12,"linkType":13,"id":14},{"sys":2378},{"id":21,"type":12,"linkType":22},{"sys":2380},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2382,"metaTitle":405,"metaDescription":406,"mainTitle":2383,"subtitle":424,"heroImage":2398,"ctaButton":447,"ctaLink":448},[404],{"data":2384,"content":2385,"nodeType":74},{},[2386,2392],{"data":2387,"content":2388,"nodeType":78},{},[2389],{"data":2390,"marks":2391,"value":416,"nodeType":82},{},[],{"data":2393,"content":2394,"nodeType":87},{},[2395],{"data":2396,"marks":2397,"value":423,"nodeType":82},{},[],{"metadata":2399,"sys":2402,"fields":2407},{"tags":2400,"concepts":2401},[],[],{"space":2403,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2405,"publishedVersion":62,"revision":44,"locale":29},{"sys":2404},{"type":12,"linkType":13,"id":14},{"sys":2406},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2408},{"url":439,"details":2409,"fileName":445,"contentType":446},{"size":441,"image":2410},{"width":443,"height":444},{"sys":2412,"fields":2415},{"id":2413,"createdAt":2414},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":2416,"slug":2417,"articleIntro":2416,"category":2418},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[2419],{"metadata":2420,"sys":2423,"fields":2430},{"tags":2421,"concepts":2422},[],[],{"space":2424,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2426,"publishedVersion":395,"revision":62,"contentType":2428,"locale":29},{"sys":2425},{"type":12,"linkType":13,"id":14},{"sys":2427},{"id":21,"type":12,"linkType":22},{"sys":2429},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2431,"metaTitle":405,"metaDescription":406,"mainTitle":2432,"subtitle":424,"heroImage":2447,"ctaButton":447,"ctaLink":448},[404],{"data":2433,"content":2434,"nodeType":74},{},[2435,2441],{"data":2436,"content":2437,"nodeType":78},{},[2438],{"data":2439,"marks":2440,"value":416,"nodeType":82},{},[],{"data":2442,"content":2443,"nodeType":87},{},[2444],{"data":2445,"marks":2446,"value":423,"nodeType":82},{},[],{"metadata":2448,"sys":2451,"fields":2456},{"tags":2449,"concepts":2450},[],[],{"space":2452,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2454,"publishedVersion":62,"revision":44,"locale":29},{"sys":2453},{"type":12,"linkType":13,"id":14},{"sys":2455},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2457},{"url":439,"details":2458,"fileName":445,"contentType":446},{"size":441,"image":2459},{"width":443,"height":444},{"sys":2461,"fields":2464},{"id":2462,"createdAt":2463},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":2465,"slug":2466,"articleIntro":2465,"category":2467},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[2468],{"metadata":2469,"sys":2472,"fields":2479},{"tags":2470,"concepts":2471},[],[],{"space":2473,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2475,"publishedVersion":395,"revision":62,"contentType":2477,"locale":29},{"sys":2474},{"type":12,"linkType":13,"id":14},{"sys":2476},{"id":21,"type":12,"linkType":22},{"sys":2478},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2480,"metaTitle":405,"metaDescription":406,"mainTitle":2481,"subtitle":424,"heroImage":2496,"ctaButton":447,"ctaLink":448},[404],{"data":2482,"content":2483,"nodeType":74},{},[2484,2490],{"data":2485,"content":2486,"nodeType":78},{},[2487],{"data":2488,"marks":2489,"value":416,"nodeType":82},{},[],{"data":2491,"content":2492,"nodeType":87},{},[2493],{"data":2494,"marks":2495,"value":423,"nodeType":82},{},[],{"metadata":2497,"sys":2500,"fields":2505},{"tags":2498,"concepts":2499},[],[],{"space":2501,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2503,"publishedVersion":62,"revision":44,"locale":29},{"sys":2502},{"type":12,"linkType":13,"id":14},{"sys":2504},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2506},{"url":439,"details":2507,"fileName":445,"contentType":446},{"size":441,"image":2508},{"width":443,"height":444},{"sys":2510,"fields":2513},{"id":2511,"createdAt":2512},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":2514,"slug":2515,"articleIntro":-1,"category":2516},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[2517],{"metadata":2518,"sys":2521,"fields":2528},{"tags":2519,"concepts":2520},[],[],{"space":2522,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2524,"publishedVersion":395,"revision":62,"contentType":2526,"locale":29},{"sys":2523},{"type":12,"linkType":13,"id":14},{"sys":2525},{"id":21,"type":12,"linkType":22},{"sys":2527},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2529,"metaTitle":405,"metaDescription":406,"mainTitle":2530,"subtitle":424,"heroImage":2545,"ctaButton":447,"ctaLink":448},[404],{"data":2531,"content":2532,"nodeType":74},{},[2533,2539],{"data":2534,"content":2535,"nodeType":78},{},[2536],{"data":2537,"marks":2538,"value":416,"nodeType":82},{},[],{"data":2540,"content":2541,"nodeType":87},{},[2542],{"data":2543,"marks":2544,"value":423,"nodeType":82},{},[],{"metadata":2546,"sys":2549,"fields":2554},{"tags":2547,"concepts":2548},[],[],{"space":2550,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2552,"publishedVersion":62,"revision":44,"locale":29},{"sys":2551},{"type":12,"linkType":13,"id":14},{"sys":2553},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2555},{"url":439,"details":2556,"fileName":445,"contentType":446},{"size":441,"image":2557},{"width":443,"height":444},{"sys":2559,"fields":2562},{"id":2560,"createdAt":2561},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":2563,"slug":2564,"articleIntro":2563,"category":2565},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[2566],{"metadata":2567,"sys":2570,"fields":2577},{"tags":2568,"concepts":2569},[],[],{"space":2571,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2573,"publishedVersion":395,"revision":62,"contentType":2575,"locale":29},{"sys":2572},{"type":12,"linkType":13,"id":14},{"sys":2574},{"id":21,"type":12,"linkType":22},{"sys":2576},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2578,"metaTitle":405,"metaDescription":406,"mainTitle":2579,"subtitle":424,"heroImage":2594,"ctaButton":447,"ctaLink":448},[404],{"data":2580,"content":2581,"nodeType":74},{},[2582,2588],{"data":2583,"content":2584,"nodeType":78},{},[2585],{"data":2586,"marks":2587,"value":416,"nodeType":82},{},[],{"data":2589,"content":2590,"nodeType":87},{},[2591],{"data":2592,"marks":2593,"value":423,"nodeType":82},{},[],{"metadata":2595,"sys":2598,"fields":2603},{"tags":2596,"concepts":2597},[],[],{"space":2599,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2601,"publishedVersion":62,"revision":44,"locale":29},{"sys":2600},{"type":12,"linkType":13,"id":14},{"sys":2602},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2604},{"url":439,"details":2605,"fileName":445,"contentType":446},{"size":441,"image":2606},{"width":443,"height":444},{"sys":2608,"fields":2611},{"id":2609,"createdAt":2610},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":2612,"slug":2613,"articleIntro":-1,"category":2614},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[2615],{"metadata":2616,"sys":2619,"fields":2626},{"tags":2617,"concepts":2618},[],[],{"space":2620,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2622,"publishedVersion":395,"revision":62,"contentType":2624,"locale":29},{"sys":2621},{"type":12,"linkType":13,"id":14},{"sys":2623},{"id":21,"type":12,"linkType":22},{"sys":2625},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2627,"metaTitle":405,"metaDescription":406,"mainTitle":2628,"subtitle":424,"heroImage":2643,"ctaButton":447,"ctaLink":448},[404],{"data":2629,"content":2630,"nodeType":74},{},[2631,2637],{"data":2632,"content":2633,"nodeType":78},{},[2634],{"data":2635,"marks":2636,"value":416,"nodeType":82},{},[],{"data":2638,"content":2639,"nodeType":87},{},[2640],{"data":2641,"marks":2642,"value":423,"nodeType":82},{},[],{"metadata":2644,"sys":2647,"fields":2652},{"tags":2645,"concepts":2646},[],[],{"space":2648,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2650,"publishedVersion":62,"revision":44,"locale":29},{"sys":2649},{"type":12,"linkType":13,"id":14},{"sys":2651},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2653},{"url":439,"details":2654,"fileName":445,"contentType":446},{"size":441,"image":2655},{"width":443,"height":444},{"sys":2657,"fields":2660},{"id":2658,"createdAt":2659},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":2661,"slug":2662,"articleIntro":2663,"category":2664},"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.",[2665],{"metadata":2666,"sys":2669,"fields":2676},{"tags":2667,"concepts":2668},[],[],{"space":2670,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2672,"publishedVersion":395,"revision":62,"contentType":2674,"locale":29},{"sys":2671},{"type":12,"linkType":13,"id":14},{"sys":2673},{"id":21,"type":12,"linkType":22},{"sys":2675},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2677,"metaTitle":405,"metaDescription":406,"mainTitle":2678,"subtitle":424,"heroImage":2693,"ctaButton":447,"ctaLink":448},[404],{"data":2679,"content":2680,"nodeType":74},{},[2681,2687],{"data":2682,"content":2683,"nodeType":78},{},[2684],{"data":2685,"marks":2686,"value":416,"nodeType":82},{},[],{"data":2688,"content":2689,"nodeType":87},{},[2690],{"data":2691,"marks":2692,"value":423,"nodeType":82},{},[],{"metadata":2694,"sys":2697,"fields":2702},{"tags":2695,"concepts":2696},[],[],{"space":2698,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2700,"publishedVersion":62,"revision":44,"locale":29},{"sys":2699},{"type":12,"linkType":13,"id":14},{"sys":2701},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2703},{"url":439,"details":2704,"fileName":445,"contentType":446},{"size":441,"image":2705},{"width":443,"height":444},{"sys":2707,"fields":2710},{"id":2708,"createdAt":2709},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":2711,"slug":2712,"articleIntro":-1,"category":2713},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[2714],{"metadata":2715,"sys":2718,"fields":2725},{"tags":2716,"concepts":2717},[],[],{"space":2719,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2721,"publishedVersion":395,"revision":62,"contentType":2723,"locale":29},{"sys":2720},{"type":12,"linkType":13,"id":14},{"sys":2722},{"id":21,"type":12,"linkType":22},{"sys":2724},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2726,"metaTitle":405,"metaDescription":406,"mainTitle":2727,"subtitle":424,"heroImage":2742,"ctaButton":447,"ctaLink":448},[404],{"data":2728,"content":2729,"nodeType":74},{},[2730,2736],{"data":2731,"content":2732,"nodeType":78},{},[2733],{"data":2734,"marks":2735,"value":416,"nodeType":82},{},[],{"data":2737,"content":2738,"nodeType":87},{},[2739],{"data":2740,"marks":2741,"value":423,"nodeType":82},{},[],{"metadata":2743,"sys":2746,"fields":2751},{"tags":2744,"concepts":2745},[],[],{"space":2747,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2749,"publishedVersion":62,"revision":44,"locale":29},{"sys":2748},{"type":12,"linkType":13,"id":14},{"sys":2750},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2752},{"url":439,"details":2753,"fileName":445,"contentType":446},{"size":441,"image":2754},{"width":443,"height":444},{"sys":2756,"fields":2759},{"id":2757,"createdAt":2758},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":2760,"slug":2761,"articleIntro":2760,"category":2762},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[2763],{"metadata":2764,"sys":2767,"fields":2774},{"tags":2765,"concepts":2766},[],[],{"space":2768,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2770,"publishedVersion":395,"revision":62,"contentType":2772,"locale":29},{"sys":2769},{"type":12,"linkType":13,"id":14},{"sys":2771},{"id":21,"type":12,"linkType":22},{"sys":2773},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2775,"metaTitle":405,"metaDescription":406,"mainTitle":2776,"subtitle":424,"heroImage":2791,"ctaButton":447,"ctaLink":448},[404],{"data":2777,"content":2778,"nodeType":74},{},[2779,2785],{"data":2780,"content":2781,"nodeType":78},{},[2782],{"data":2783,"marks":2784,"value":416,"nodeType":82},{},[],{"data":2786,"content":2787,"nodeType":87},{},[2788],{"data":2789,"marks":2790,"value":423,"nodeType":82},{},[],{"metadata":2792,"sys":2795,"fields":2800},{"tags":2793,"concepts":2794},[],[],{"space":2796,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2798,"publishedVersion":62,"revision":44,"locale":29},{"sys":2797},{"type":12,"linkType":13,"id":14},{"sys":2799},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2801},{"url":439,"details":2802,"fileName":445,"contentType":446},{"size":441,"image":2803},{"width":443,"height":444},{"sys":2805,"fields":2808},{"id":2806,"createdAt":2807},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":2809,"slug":2810,"articleIntro":2809,"category":2811},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[2812],{"metadata":2813,"sys":2816,"fields":2823},{"tags":2814,"concepts":2815},[],[],{"space":2817,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2819,"publishedVersion":395,"revision":62,"contentType":2821,"locale":29},{"sys":2818},{"type":12,"linkType":13,"id":14},{"sys":2820},{"id":21,"type":12,"linkType":22},{"sys":2822},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2824,"metaTitle":405,"metaDescription":406,"mainTitle":2825,"subtitle":424,"heroImage":2840,"ctaButton":447,"ctaLink":448},[404],{"data":2826,"content":2827,"nodeType":74},{},[2828,2834],{"data":2829,"content":2830,"nodeType":78},{},[2831],{"data":2832,"marks":2833,"value":416,"nodeType":82},{},[],{"data":2835,"content":2836,"nodeType":87},{},[2837],{"data":2838,"marks":2839,"value":423,"nodeType":82},{},[],{"metadata":2841,"sys":2844,"fields":2849},{"tags":2842,"concepts":2843},[],[],{"space":2845,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2847,"publishedVersion":62,"revision":44,"locale":29},{"sys":2846},{"type":12,"linkType":13,"id":14},{"sys":2848},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2850},{"url":439,"details":2851,"fileName":445,"contentType":446},{"size":441,"image":2852},{"width":443,"height":444},{"sys":2854,"fields":2857},{"id":2855,"createdAt":2856},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":2858,"slug":2859,"articleIntro":2858,"category":2860},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[2861],{"metadata":2862,"sys":2865,"fields":2872},{"tags":2863,"concepts":2864},[],[],{"space":2866,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2868,"publishedVersion":395,"revision":62,"contentType":2870,"locale":29},{"sys":2867},{"type":12,"linkType":13,"id":14},{"sys":2869},{"id":21,"type":12,"linkType":22},{"sys":2871},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2873,"metaTitle":405,"metaDescription":406,"mainTitle":2874,"subtitle":424,"heroImage":2889,"ctaButton":447,"ctaLink":448},[404],{"data":2875,"content":2876,"nodeType":74},{},[2877,2883],{"data":2878,"content":2879,"nodeType":78},{},[2880],{"data":2881,"marks":2882,"value":416,"nodeType":82},{},[],{"data":2884,"content":2885,"nodeType":87},{},[2886],{"data":2887,"marks":2888,"value":423,"nodeType":82},{},[],{"metadata":2890,"sys":2893,"fields":2898},{"tags":2891,"concepts":2892},[],[],{"space":2894,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2896,"publishedVersion":62,"revision":44,"locale":29},{"sys":2895},{"type":12,"linkType":13,"id":14},{"sys":2897},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2899},{"url":439,"details":2900,"fileName":445,"contentType":446},{"size":441,"image":2901},{"width":443,"height":444},{"sys":2903,"fields":2906},{"id":2904,"createdAt":2905},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":2907,"slug":2908,"articleIntro":-1,"category":2909},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[2910],{"metadata":2911,"sys":2914,"fields":2921},{"tags":2912,"concepts":2913},[],[],{"space":2915,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2917,"publishedVersion":395,"revision":62,"contentType":2919,"locale":29},{"sys":2916},{"type":12,"linkType":13,"id":14},{"sys":2918},{"id":21,"type":12,"linkType":22},{"sys":2920},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2922,"metaTitle":405,"metaDescription":406,"mainTitle":2923,"subtitle":424,"heroImage":2938,"ctaButton":447,"ctaLink":448},[404],{"data":2924,"content":2925,"nodeType":74},{},[2926,2932],{"data":2927,"content":2928,"nodeType":78},{},[2929],{"data":2930,"marks":2931,"value":416,"nodeType":82},{},[],{"data":2933,"content":2934,"nodeType":87},{},[2935],{"data":2936,"marks":2937,"value":423,"nodeType":82},{},[],{"metadata":2939,"sys":2942,"fields":2947},{"tags":2940,"concepts":2941},[],[],{"space":2943,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2945,"publishedVersion":62,"revision":44,"locale":29},{"sys":2944},{"type":12,"linkType":13,"id":14},{"sys":2946},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2948},{"url":439,"details":2949,"fileName":445,"contentType":446},{"size":441,"image":2950},{"width":443,"height":444},{"sys":2952,"fields":2955},{"id":2953,"createdAt":2954},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":2956,"slug":2957,"articleIntro":-1,"category":2958},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[2959],{"metadata":2960,"sys":2963,"fields":2970},{"tags":2961,"concepts":2962},[],[],{"space":2964,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":2966,"publishedVersion":395,"revision":62,"contentType":2968,"locale":29},{"sys":2965},{"type":12,"linkType":13,"id":14},{"sys":2967},{"id":21,"type":12,"linkType":22},{"sys":2969},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":2971,"metaTitle":405,"metaDescription":406,"mainTitle":2972,"subtitle":424,"heroImage":2987,"ctaButton":447,"ctaLink":448},[404],{"data":2973,"content":2974,"nodeType":74},{},[2975,2981],{"data":2976,"content":2977,"nodeType":78},{},[2978],{"data":2979,"marks":2980,"value":416,"nodeType":82},{},[],{"data":2982,"content":2983,"nodeType":87},{},[2984],{"data":2985,"marks":2986,"value":423,"nodeType":82},{},[],{"metadata":2988,"sys":2991,"fields":2996},{"tags":2989,"concepts":2990},[],[],{"space":2992,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":2994,"publishedVersion":62,"revision":44,"locale":29},{"sys":2993},{"type":12,"linkType":13,"id":14},{"sys":2995},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":2997},{"url":439,"details":2998,"fileName":445,"contentType":446},{"size":441,"image":2999},{"width":443,"height":444},{"sys":3001,"fields":3004},{"id":3002,"createdAt":3003},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":3005,"slug":3006,"articleIntro":3005,"category":3007},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[3008],{"metadata":3009,"sys":3012,"fields":3019},{"tags":3010,"concepts":3011},[],[],{"space":3013,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3015,"publishedVersion":395,"revision":62,"contentType":3017,"locale":29},{"sys":3014},{"type":12,"linkType":13,"id":14},{"sys":3016},{"id":21,"type":12,"linkType":22},{"sys":3018},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3020,"metaTitle":405,"metaDescription":406,"mainTitle":3021,"subtitle":424,"heroImage":3036,"ctaButton":447,"ctaLink":448},[404],{"data":3022,"content":3023,"nodeType":74},{},[3024,3030],{"data":3025,"content":3026,"nodeType":78},{},[3027],{"data":3028,"marks":3029,"value":416,"nodeType":82},{},[],{"data":3031,"content":3032,"nodeType":87},{},[3033],{"data":3034,"marks":3035,"value":423,"nodeType":82},{},[],{"metadata":3037,"sys":3040,"fields":3045},{"tags":3038,"concepts":3039},[],[],{"space":3041,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3043,"publishedVersion":62,"revision":44,"locale":29},{"sys":3042},{"type":12,"linkType":13,"id":14},{"sys":3044},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3046},{"url":439,"details":3047,"fileName":445,"contentType":446},{"size":441,"image":3048},{"width":443,"height":444},{"sys":3050,"fields":3053},{"id":3051,"createdAt":3052},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":3054,"slug":3055,"articleIntro":3054,"category":3056},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[3057],{"metadata":3058,"sys":3061,"fields":3068},{"tags":3059,"concepts":3060},[],[],{"space":3062,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3064,"publishedVersion":395,"revision":62,"contentType":3066,"locale":29},{"sys":3063},{"type":12,"linkType":13,"id":14},{"sys":3065},{"id":21,"type":12,"linkType":22},{"sys":3067},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3069,"metaTitle":405,"metaDescription":406,"mainTitle":3070,"subtitle":424,"heroImage":3085,"ctaButton":447,"ctaLink":448},[404],{"data":3071,"content":3072,"nodeType":74},{},[3073,3079],{"data":3074,"content":3075,"nodeType":78},{},[3076],{"data":3077,"marks":3078,"value":416,"nodeType":82},{},[],{"data":3080,"content":3081,"nodeType":87},{},[3082],{"data":3083,"marks":3084,"value":423,"nodeType":82},{},[],{"metadata":3086,"sys":3089,"fields":3094},{"tags":3087,"concepts":3088},[],[],{"space":3090,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3092,"publishedVersion":62,"revision":44,"locale":29},{"sys":3091},{"type":12,"linkType":13,"id":14},{"sys":3093},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3095},{"url":439,"details":3096,"fileName":445,"contentType":446},{"size":441,"image":3097},{"width":443,"height":444},{"sys":3099,"fields":3102},{"id":3100,"createdAt":3101},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":3103,"slug":3104,"articleIntro":3103,"category":3105},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[3106],{"metadata":3107,"sys":3110,"fields":3117},{"tags":3108,"concepts":3109},[],[],{"space":3111,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3113,"publishedVersion":395,"revision":62,"contentType":3115,"locale":29},{"sys":3112},{"type":12,"linkType":13,"id":14},{"sys":3114},{"id":21,"type":12,"linkType":22},{"sys":3116},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3118,"metaTitle":405,"metaDescription":406,"mainTitle":3119,"subtitle":424,"heroImage":3134,"ctaButton":447,"ctaLink":448},[404],{"data":3120,"content":3121,"nodeType":74},{},[3122,3128],{"data":3123,"content":3124,"nodeType":78},{},[3125],{"data":3126,"marks":3127,"value":416,"nodeType":82},{},[],{"data":3129,"content":3130,"nodeType":87},{},[3131],{"data":3132,"marks":3133,"value":423,"nodeType":82},{},[],{"metadata":3135,"sys":3138,"fields":3143},{"tags":3136,"concepts":3137},[],[],{"space":3139,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3141,"publishedVersion":62,"revision":44,"locale":29},{"sys":3140},{"type":12,"linkType":13,"id":14},{"sys":3142},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3144},{"url":439,"details":3145,"fileName":445,"contentType":446},{"size":441,"image":3146},{"width":443,"height":444},{"sys":3148,"fields":3151},{"id":3149,"createdAt":3150},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":3152,"slug":3153,"articleIntro":3152,"category":3154},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[3155],{"metadata":3156,"sys":3159,"fields":3166},{"tags":3157,"concepts":3158},[],[],{"space":3160,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3162,"publishedVersion":395,"revision":62,"contentType":3164,"locale":29},{"sys":3161},{"type":12,"linkType":13,"id":14},{"sys":3163},{"id":21,"type":12,"linkType":22},{"sys":3165},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3167,"metaTitle":405,"metaDescription":406,"mainTitle":3168,"subtitle":424,"heroImage":3183,"ctaButton":447,"ctaLink":448},[404],{"data":3169,"content":3170,"nodeType":74},{},[3171,3177],{"data":3172,"content":3173,"nodeType":78},{},[3174],{"data":3175,"marks":3176,"value":416,"nodeType":82},{},[],{"data":3178,"content":3179,"nodeType":87},{},[3180],{"data":3181,"marks":3182,"value":423,"nodeType":82},{},[],{"metadata":3184,"sys":3187,"fields":3192},{"tags":3185,"concepts":3186},[],[],{"space":3188,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3190,"publishedVersion":62,"revision":44,"locale":29},{"sys":3189},{"type":12,"linkType":13,"id":14},{"sys":3191},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3193},{"url":439,"details":3194,"fileName":445,"contentType":446},{"size":441,"image":3195},{"width":443,"height":444},{"sys":3197,"fields":3200},{"id":3198,"createdAt":3199},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":3201,"slug":3202,"articleIntro":3201,"category":3203},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[3204],{"metadata":3205,"sys":3208,"fields":3215},{"tags":3206,"concepts":3207},[],[],{"space":3209,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3211,"publishedVersion":395,"revision":62,"contentType":3213,"locale":29},{"sys":3210},{"type":12,"linkType":13,"id":14},{"sys":3212},{"id":21,"type":12,"linkType":22},{"sys":3214},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3216,"metaTitle":405,"metaDescription":406,"mainTitle":3217,"subtitle":424,"heroImage":3232,"ctaButton":447,"ctaLink":448},[404],{"data":3218,"content":3219,"nodeType":74},{},[3220,3226],{"data":3221,"content":3222,"nodeType":78},{},[3223],{"data":3224,"marks":3225,"value":416,"nodeType":82},{},[],{"data":3227,"content":3228,"nodeType":87},{},[3229],{"data":3230,"marks":3231,"value":423,"nodeType":82},{},[],{"metadata":3233,"sys":3236,"fields":3241},{"tags":3234,"concepts":3235},[],[],{"space":3237,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3239,"publishedVersion":62,"revision":44,"locale":29},{"sys":3238},{"type":12,"linkType":13,"id":14},{"sys":3240},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3242},{"url":439,"details":3243,"fileName":445,"contentType":446},{"size":441,"image":3244},{"width":443,"height":444},{"sys":3246,"fields":3249},{"id":3247,"createdAt":3248},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":3250,"slug":3251,"articleIntro":-1,"category":3252},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[3253],{"metadata":3254,"sys":3257,"fields":3264},{"tags":3255,"concepts":3256},[],[],{"space":3258,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3260,"publishedVersion":395,"revision":62,"contentType":3262,"locale":29},{"sys":3259},{"type":12,"linkType":13,"id":14},{"sys":3261},{"id":21,"type":12,"linkType":22},{"sys":3263},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3265,"metaTitle":405,"metaDescription":406,"mainTitle":3266,"subtitle":424,"heroImage":3281,"ctaButton":447,"ctaLink":448},[404],{"data":3267,"content":3268,"nodeType":74},{},[3269,3275],{"data":3270,"content":3271,"nodeType":78},{},[3272],{"data":3273,"marks":3274,"value":416,"nodeType":82},{},[],{"data":3276,"content":3277,"nodeType":87},{},[3278],{"data":3279,"marks":3280,"value":423,"nodeType":82},{},[],{"metadata":3282,"sys":3285,"fields":3290},{"tags":3283,"concepts":3284},[],[],{"space":3286,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3288,"publishedVersion":62,"revision":44,"locale":29},{"sys":3287},{"type":12,"linkType":13,"id":14},{"sys":3289},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3291},{"url":439,"details":3292,"fileName":445,"contentType":446},{"size":441,"image":3293},{"width":443,"height":444},{"sys":3295,"fields":3298},{"id":3296,"createdAt":3297},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":3299,"slug":3300,"articleIntro":3299,"category":3301},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[3302],{"metadata":3303,"sys":3306,"fields":3313},{"tags":3304,"concepts":3305},[],[],{"space":3307,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3309,"publishedVersion":395,"revision":62,"contentType":3311,"locale":29},{"sys":3308},{"type":12,"linkType":13,"id":14},{"sys":3310},{"id":21,"type":12,"linkType":22},{"sys":3312},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3314,"metaTitle":405,"metaDescription":406,"mainTitle":3315,"subtitle":424,"heroImage":3330,"ctaButton":447,"ctaLink":448},[404],{"data":3316,"content":3317,"nodeType":74},{},[3318,3324],{"data":3319,"content":3320,"nodeType":78},{},[3321],{"data":3322,"marks":3323,"value":416,"nodeType":82},{},[],{"data":3325,"content":3326,"nodeType":87},{},[3327],{"data":3328,"marks":3329,"value":423,"nodeType":82},{},[],{"metadata":3331,"sys":3334,"fields":3339},{"tags":3332,"concepts":3333},[],[],{"space":3335,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3337,"publishedVersion":62,"revision":44,"locale":29},{"sys":3336},{"type":12,"linkType":13,"id":14},{"sys":3338},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3340},{"url":439,"details":3341,"fileName":445,"contentType":446},{"size":441,"image":3342},{"width":443,"height":444},{"sys":3344,"fields":3347},{"id":3345,"createdAt":3346},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":3348,"slug":3349,"articleIntro":3348,"category":3350},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[3351],{"metadata":3352,"sys":3355,"fields":3362},{"tags":3353,"concepts":3354},[],[],{"space":3356,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3358,"publishedVersion":395,"revision":62,"contentType":3360,"locale":29},{"sys":3357},{"type":12,"linkType":13,"id":14},{"sys":3359},{"id":21,"type":12,"linkType":22},{"sys":3361},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3363,"metaTitle":405,"metaDescription":406,"mainTitle":3364,"subtitle":424,"heroImage":3379,"ctaButton":447,"ctaLink":448},[404],{"data":3365,"content":3366,"nodeType":74},{},[3367,3373],{"data":3368,"content":3369,"nodeType":78},{},[3370],{"data":3371,"marks":3372,"value":416,"nodeType":82},{},[],{"data":3374,"content":3375,"nodeType":87},{},[3376],{"data":3377,"marks":3378,"value":423,"nodeType":82},{},[],{"metadata":3380,"sys":3383,"fields":3388},{"tags":3381,"concepts":3382},[],[],{"space":3384,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3386,"publishedVersion":62,"revision":44,"locale":29},{"sys":3385},{"type":12,"linkType":13,"id":14},{"sys":3387},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3389},{"url":439,"details":3390,"fileName":445,"contentType":446},{"size":441,"image":3391},{"width":443,"height":444},{"sys":3393,"fields":3396},{"id":3394,"createdAt":3395},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":3397,"slug":3398,"articleIntro":3397,"category":3399},"506 - Obligations","compte-506-obligations",[3400],{"metadata":3401,"sys":3404,"fields":3411},{"tags":3402,"concepts":3403},[],[],{"space":3405,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3407,"publishedVersion":395,"revision":62,"contentType":3409,"locale":29},{"sys":3406},{"type":12,"linkType":13,"id":14},{"sys":3408},{"id":21,"type":12,"linkType":22},{"sys":3410},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3412,"metaTitle":405,"metaDescription":406,"mainTitle":3413,"subtitle":424,"heroImage":3428,"ctaButton":447,"ctaLink":448},[404],{"data":3414,"content":3415,"nodeType":74},{},[3416,3422],{"data":3417,"content":3418,"nodeType":78},{},[3419],{"data":3420,"marks":3421,"value":416,"nodeType":82},{},[],{"data":3423,"content":3424,"nodeType":87},{},[3425],{"data":3426,"marks":3427,"value":423,"nodeType":82},{},[],{"metadata":3429,"sys":3432,"fields":3437},{"tags":3430,"concepts":3431},[],[],{"space":3433,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3435,"publishedVersion":62,"revision":44,"locale":29},{"sys":3434},{"type":12,"linkType":13,"id":14},{"sys":3436},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3438},{"url":439,"details":3439,"fileName":445,"contentType":446},{"size":441,"image":3440},{"width":443,"height":444},{"sys":3442,"fields":3445},{"id":3443,"createdAt":3444},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":3446,"slug":3447,"articleIntro":-1,"category":3448},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[3449],{"metadata":3450,"sys":3453,"fields":3460},{"tags":3451,"concepts":3452},[],[],{"space":3454,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3456,"publishedVersion":395,"revision":62,"contentType":3458,"locale":29},{"sys":3455},{"type":12,"linkType":13,"id":14},{"sys":3457},{"id":21,"type":12,"linkType":22},{"sys":3459},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3461,"metaTitle":405,"metaDescription":406,"mainTitle":3462,"subtitle":424,"heroImage":3477,"ctaButton":447,"ctaLink":448},[404],{"data":3463,"content":3464,"nodeType":74},{},[3465,3471],{"data":3466,"content":3467,"nodeType":78},{},[3468],{"data":3469,"marks":3470,"value":416,"nodeType":82},{},[],{"data":3472,"content":3473,"nodeType":87},{},[3474],{"data":3475,"marks":3476,"value":423,"nodeType":82},{},[],{"metadata":3478,"sys":3481,"fields":3486},{"tags":3479,"concepts":3480},[],[],{"space":3482,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3484,"publishedVersion":62,"revision":44,"locale":29},{"sys":3483},{"type":12,"linkType":13,"id":14},{"sys":3485},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3487},{"url":439,"details":3488,"fileName":445,"contentType":446},{"size":441,"image":3489},{"width":443,"height":444},{"sys":3491,"fields":3494},{"id":3492,"createdAt":3493},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":3495,"slug":3496,"articleIntro":3495,"category":3497},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[3498],{"metadata":3499,"sys":3502,"fields":3509},{"tags":3500,"concepts":3501},[],[],{"space":3503,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3505,"publishedVersion":395,"revision":62,"contentType":3507,"locale":29},{"sys":3504},{"type":12,"linkType":13,"id":14},{"sys":3506},{"id":21,"type":12,"linkType":22},{"sys":3508},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3510,"metaTitle":405,"metaDescription":406,"mainTitle":3511,"subtitle":424,"heroImage":3526,"ctaButton":447,"ctaLink":448},[404],{"data":3512,"content":3513,"nodeType":74},{},[3514,3520],{"data":3515,"content":3516,"nodeType":78},{},[3517],{"data":3518,"marks":3519,"value":416,"nodeType":82},{},[],{"data":3521,"content":3522,"nodeType":87},{},[3523],{"data":3524,"marks":3525,"value":423,"nodeType":82},{},[],{"metadata":3527,"sys":3530,"fields":3535},{"tags":3528,"concepts":3529},[],[],{"space":3531,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3533,"publishedVersion":62,"revision":44,"locale":29},{"sys":3532},{"type":12,"linkType":13,"id":14},{"sys":3534},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3536},{"url":439,"details":3537,"fileName":445,"contentType":446},{"size":441,"image":3538},{"width":443,"height":444},{"sys":3540,"fields":3543},{"id":3541,"createdAt":3542},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":3544,"slug":3545,"articleIntro":-1,"category":3546},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[3547],{"metadata":3548,"sys":3551,"fields":3558},{"tags":3549,"concepts":3550},[],[],{"space":3552,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3554,"publishedVersion":395,"revision":62,"contentType":3556,"locale":29},{"sys":3553},{"type":12,"linkType":13,"id":14},{"sys":3555},{"id":21,"type":12,"linkType":22},{"sys":3557},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3559,"metaTitle":405,"metaDescription":406,"mainTitle":3560,"subtitle":424,"heroImage":3575,"ctaButton":447,"ctaLink":448},[404],{"data":3561,"content":3562,"nodeType":74},{},[3563,3569],{"data":3564,"content":3565,"nodeType":78},{},[3566],{"data":3567,"marks":3568,"value":416,"nodeType":82},{},[],{"data":3570,"content":3571,"nodeType":87},{},[3572],{"data":3573,"marks":3574,"value":423,"nodeType":82},{},[],{"metadata":3576,"sys":3579,"fields":3584},{"tags":3577,"concepts":3578},[],[],{"space":3580,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3582,"publishedVersion":62,"revision":44,"locale":29},{"sys":3581},{"type":12,"linkType":13,"id":14},{"sys":3583},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3585},{"url":439,"details":3586,"fileName":445,"contentType":446},{"size":441,"image":3587},{"width":443,"height":444},{"sys":3589,"fields":3592},{"id":3590,"createdAt":3591},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":3593,"slug":3594,"articleIntro":3593,"category":3595},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[3596],{"metadata":3597,"sys":3600,"fields":3607},{"tags":3598,"concepts":3599},[],[],{"space":3601,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3603,"publishedVersion":395,"revision":62,"contentType":3605,"locale":29},{"sys":3602},{"type":12,"linkType":13,"id":14},{"sys":3604},{"id":21,"type":12,"linkType":22},{"sys":3606},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3608,"metaTitle":405,"metaDescription":406,"mainTitle":3609,"subtitle":424,"heroImage":3624,"ctaButton":447,"ctaLink":448},[404],{"data":3610,"content":3611,"nodeType":74},{},[3612,3618],{"data":3613,"content":3614,"nodeType":78},{},[3615],{"data":3616,"marks":3617,"value":416,"nodeType":82},{},[],{"data":3619,"content":3620,"nodeType":87},{},[3621],{"data":3622,"marks":3623,"value":423,"nodeType":82},{},[],{"metadata":3625,"sys":3628,"fields":3633},{"tags":3626,"concepts":3627},[],[],{"space":3629,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3631,"publishedVersion":62,"revision":44,"locale":29},{"sys":3630},{"type":12,"linkType":13,"id":14},{"sys":3632},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3634},{"url":439,"details":3635,"fileName":445,"contentType":446},{"size":441,"image":3636},{"width":443,"height":444},{"sys":3638,"fields":3641},{"id":3639,"createdAt":3640},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":3642,"slug":3643,"articleIntro":-1,"category":3644},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[3645],{"metadata":3646,"sys":3649,"fields":3656},{"tags":3647,"concepts":3648},[],[],{"space":3650,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3652,"publishedVersion":395,"revision":62,"contentType":3654,"locale":29},{"sys":3651},{"type":12,"linkType":13,"id":14},{"sys":3653},{"id":21,"type":12,"linkType":22},{"sys":3655},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3657,"metaTitle":405,"metaDescription":406,"mainTitle":3658,"subtitle":424,"heroImage":3673,"ctaButton":447,"ctaLink":448},[404],{"data":3659,"content":3660,"nodeType":74},{},[3661,3667],{"data":3662,"content":3663,"nodeType":78},{},[3664],{"data":3665,"marks":3666,"value":416,"nodeType":82},{},[],{"data":3668,"content":3669,"nodeType":87},{},[3670],{"data":3671,"marks":3672,"value":423,"nodeType":82},{},[],{"metadata":3674,"sys":3677,"fields":3682},{"tags":3675,"concepts":3676},[],[],{"space":3678,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3680,"publishedVersion":62,"revision":44,"locale":29},{"sys":3679},{"type":12,"linkType":13,"id":14},{"sys":3681},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3683},{"url":439,"details":3684,"fileName":445,"contentType":446},{"size":441,"image":3685},{"width":443,"height":444},{"sys":3687,"fields":3690},{"id":3688,"createdAt":3689},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3691,"slug":3692,"articleIntro":3691,"category":3693},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3694],{"metadata":3695,"sys":3698,"fields":3705},{"tags":3696,"concepts":3697},[],[],{"space":3699,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3701,"publishedVersion":395,"revision":62,"contentType":3703,"locale":29},{"sys":3700},{"type":12,"linkType":13,"id":14},{"sys":3702},{"id":21,"type":12,"linkType":22},{"sys":3704},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3706,"metaTitle":405,"metaDescription":406,"mainTitle":3707,"subtitle":424,"heroImage":3722,"ctaButton":447,"ctaLink":448},[404],{"data":3708,"content":3709,"nodeType":74},{},[3710,3716],{"data":3711,"content":3712,"nodeType":78},{},[3713],{"data":3714,"marks":3715,"value":416,"nodeType":82},{},[],{"data":3717,"content":3718,"nodeType":87},{},[3719],{"data":3720,"marks":3721,"value":423,"nodeType":82},{},[],{"metadata":3723,"sys":3726,"fields":3731},{"tags":3724,"concepts":3725},[],[],{"space":3727,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3729,"publishedVersion":62,"revision":44,"locale":29},{"sys":3728},{"type":12,"linkType":13,"id":14},{"sys":3730},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3732},{"url":439,"details":3733,"fileName":445,"contentType":446},{"size":441,"image":3734},{"width":443,"height":444},{"sys":3736,"fields":3739},{"id":3737,"createdAt":3738},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":3740,"slug":3741,"articleIntro":3740,"category":3742},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[3743],{"metadata":3744,"sys":3747,"fields":3754},{"tags":3745,"concepts":3746},[],[],{"space":3748,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3750,"publishedVersion":395,"revision":62,"contentType":3752,"locale":29},{"sys":3749},{"type":12,"linkType":13,"id":14},{"sys":3751},{"id":21,"type":12,"linkType":22},{"sys":3753},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3755,"metaTitle":405,"metaDescription":406,"mainTitle":3756,"subtitle":424,"heroImage":3771,"ctaButton":447,"ctaLink":448},[404],{"data":3757,"content":3758,"nodeType":74},{},[3759,3765],{"data":3760,"content":3761,"nodeType":78},{},[3762],{"data":3763,"marks":3764,"value":416,"nodeType":82},{},[],{"data":3766,"content":3767,"nodeType":87},{},[3768],{"data":3769,"marks":3770,"value":423,"nodeType":82},{},[],{"metadata":3772,"sys":3775,"fields":3780},{"tags":3773,"concepts":3774},[],[],{"space":3776,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3778,"publishedVersion":62,"revision":44,"locale":29},{"sys":3777},{"type":12,"linkType":13,"id":14},{"sys":3779},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3781},{"url":439,"details":3782,"fileName":445,"contentType":446},{"size":441,"image":3783},{"width":443,"height":444},{"sys":3785,"fields":3788},{"id":3786,"createdAt":3787},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":3789,"slug":3790,"articleIntro":3789,"category":3791},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[3792],{"metadata":3793,"sys":3796,"fields":3803},{"tags":3794,"concepts":3795},[],[],{"space":3797,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3799,"publishedVersion":395,"revision":62,"contentType":3801,"locale":29},{"sys":3798},{"type":12,"linkType":13,"id":14},{"sys":3800},{"id":21,"type":12,"linkType":22},{"sys":3802},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3804,"metaTitle":405,"metaDescription":406,"mainTitle":3805,"subtitle":424,"heroImage":3820,"ctaButton":447,"ctaLink":448},[404],{"data":3806,"content":3807,"nodeType":74},{},[3808,3814],{"data":3809,"content":3810,"nodeType":78},{},[3811],{"data":3812,"marks":3813,"value":416,"nodeType":82},{},[],{"data":3815,"content":3816,"nodeType":87},{},[3817],{"data":3818,"marks":3819,"value":423,"nodeType":82},{},[],{"metadata":3821,"sys":3824,"fields":3829},{"tags":3822,"concepts":3823},[],[],{"space":3825,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3827,"publishedVersion":62,"revision":44,"locale":29},{"sys":3826},{"type":12,"linkType":13,"id":14},{"sys":3828},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3830},{"url":439,"details":3831,"fileName":445,"contentType":446},{"size":441,"image":3832},{"width":443,"height":444},{"sys":3834,"fields":3837},{"id":3835,"createdAt":3836},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":3838,"slug":3839,"articleIntro":-1,"category":3840},"Compte 411 - Clients","compte-411-clients",[3841],{"metadata":3842,"sys":3845,"fields":3852},{"tags":3843,"concepts":3844},[],[],{"space":3846,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3848,"publishedVersion":395,"revision":62,"contentType":3850,"locale":29},{"sys":3847},{"type":12,"linkType":13,"id":14},{"sys":3849},{"id":21,"type":12,"linkType":22},{"sys":3851},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3853,"metaTitle":405,"metaDescription":406,"mainTitle":3854,"subtitle":424,"heroImage":3869,"ctaButton":447,"ctaLink":448},[404],{"data":3855,"content":3856,"nodeType":74},{},[3857,3863],{"data":3858,"content":3859,"nodeType":78},{},[3860],{"data":3861,"marks":3862,"value":416,"nodeType":82},{},[],{"data":3864,"content":3865,"nodeType":87},{},[3866],{"data":3867,"marks":3868,"value":423,"nodeType":82},{},[],{"metadata":3870,"sys":3873,"fields":3878},{"tags":3871,"concepts":3872},[],[],{"space":3874,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3876,"publishedVersion":62,"revision":44,"locale":29},{"sys":3875},{"type":12,"linkType":13,"id":14},{"sys":3877},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3879},{"url":439,"details":3880,"fileName":445,"contentType":446},{"size":441,"image":3881},{"width":443,"height":444},{"sys":3883,"fields":3886},{"id":3884,"createdAt":3885},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":3887,"slug":3888,"articleIntro":3887,"category":3889},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[3890],{"metadata":3891,"sys":3894,"fields":3901},{"tags":3892,"concepts":3893},[],[],{"space":3895,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3897,"publishedVersion":395,"revision":62,"contentType":3899,"locale":29},{"sys":3896},{"type":12,"linkType":13,"id":14},{"sys":3898},{"id":21,"type":12,"linkType":22},{"sys":3900},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3902,"metaTitle":405,"metaDescription":406,"mainTitle":3903,"subtitle":424,"heroImage":3918,"ctaButton":447,"ctaLink":448},[404],{"data":3904,"content":3905,"nodeType":74},{},[3906,3912],{"data":3907,"content":3908,"nodeType":78},{},[3909],{"data":3910,"marks":3911,"value":416,"nodeType":82},{},[],{"data":3913,"content":3914,"nodeType":87},{},[3915],{"data":3916,"marks":3917,"value":423,"nodeType":82},{},[],{"metadata":3919,"sys":3922,"fields":3927},{"tags":3920,"concepts":3921},[],[],{"space":3923,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3925,"publishedVersion":62,"revision":44,"locale":29},{"sys":3924},{"type":12,"linkType":13,"id":14},{"sys":3926},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3928},{"url":439,"details":3929,"fileName":445,"contentType":446},{"size":441,"image":3930},{"width":443,"height":444},{"sys":3932,"fields":3935},{"id":3933,"createdAt":3934},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":3936,"slug":3937,"articleIntro":3936,"category":3938},"613 - Locations","compte-613-locations",[3939],{"metadata":3940,"sys":3943,"fields":3950},{"tags":3941,"concepts":3942},[],[],{"space":3944,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3946,"publishedVersion":395,"revision":62,"contentType":3948,"locale":29},{"sys":3945},{"type":12,"linkType":13,"id":14},{"sys":3947},{"id":21,"type":12,"linkType":22},{"sys":3949},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":3951,"metaTitle":405,"metaDescription":406,"mainTitle":3952,"subtitle":424,"heroImage":3967,"ctaButton":447,"ctaLink":448},[404],{"data":3953,"content":3954,"nodeType":74},{},[3955,3961],{"data":3956,"content":3957,"nodeType":78},{},[3958],{"data":3959,"marks":3960,"value":416,"nodeType":82},{},[],{"data":3962,"content":3963,"nodeType":87},{},[3964],{"data":3965,"marks":3966,"value":423,"nodeType":82},{},[],{"metadata":3968,"sys":3971,"fields":3976},{"tags":3969,"concepts":3970},[],[],{"space":3972,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":3974,"publishedVersion":62,"revision":44,"locale":29},{"sys":3973},{"type":12,"linkType":13,"id":14},{"sys":3975},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":3977},{"url":439,"details":3978,"fileName":445,"contentType":446},{"size":441,"image":3979},{"width":443,"height":444},{"sys":3981,"fields":3984},{"id":3982,"createdAt":3983},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":3985,"slug":3986,"articleIntro":3985,"category":3987},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[3988],{"metadata":3989,"sys":3992,"fields":3999},{"tags":3990,"concepts":3991},[],[],{"space":3993,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":3995,"publishedVersion":395,"revision":62,"contentType":3997,"locale":29},{"sys":3994},{"type":12,"linkType":13,"id":14},{"sys":3996},{"id":21,"type":12,"linkType":22},{"sys":3998},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4000,"metaTitle":405,"metaDescription":406,"mainTitle":4001,"subtitle":424,"heroImage":4016,"ctaButton":447,"ctaLink":448},[404],{"data":4002,"content":4003,"nodeType":74},{},[4004,4010],{"data":4005,"content":4006,"nodeType":78},{},[4007],{"data":4008,"marks":4009,"value":416,"nodeType":82},{},[],{"data":4011,"content":4012,"nodeType":87},{},[4013],{"data":4014,"marks":4015,"value":423,"nodeType":82},{},[],{"metadata":4017,"sys":4020,"fields":4025},{"tags":4018,"concepts":4019},[],[],{"space":4021,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4023,"publishedVersion":62,"revision":44,"locale":29},{"sys":4022},{"type":12,"linkType":13,"id":14},{"sys":4024},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4026},{"url":439,"details":4027,"fileName":445,"contentType":446},{"size":441,"image":4028},{"width":443,"height":444},{"sys":4030,"fields":4033},{"id":4031,"createdAt":4032},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":4034,"slug":4035,"articleIntro":4034,"category":4036},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[4037],{"metadata":4038,"sys":4041,"fields":4048},{"tags":4039,"concepts":4040},[],[],{"space":4042,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4044,"publishedVersion":395,"revision":62,"contentType":4046,"locale":29},{"sys":4043},{"type":12,"linkType":13,"id":14},{"sys":4045},{"id":21,"type":12,"linkType":22},{"sys":4047},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4049,"metaTitle":405,"metaDescription":406,"mainTitle":4050,"subtitle":424,"heroImage":4065,"ctaButton":447,"ctaLink":448},[404],{"data":4051,"content":4052,"nodeType":74},{},[4053,4059],{"data":4054,"content":4055,"nodeType":78},{},[4056],{"data":4057,"marks":4058,"value":416,"nodeType":82},{},[],{"data":4060,"content":4061,"nodeType":87},{},[4062],{"data":4063,"marks":4064,"value":423,"nodeType":82},{},[],{"metadata":4066,"sys":4069,"fields":4074},{"tags":4067,"concepts":4068},[],[],{"space":4070,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4072,"publishedVersion":62,"revision":44,"locale":29},{"sys":4071},{"type":12,"linkType":13,"id":14},{"sys":4073},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4075},{"url":439,"details":4076,"fileName":445,"contentType":446},{"size":441,"image":4077},{"width":443,"height":444},{"sys":4079,"fields":4082},{"id":4080,"createdAt":4081},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":4083,"slug":4084,"articleIntro":4085,"category":4086},"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.",[4087],{"metadata":4088,"sys":4091,"fields":4098},{"tags":4089,"concepts":4090},[],[],{"space":4092,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4094,"publishedVersion":395,"revision":62,"contentType":4096,"locale":29},{"sys":4093},{"type":12,"linkType":13,"id":14},{"sys":4095},{"id":21,"type":12,"linkType":22},{"sys":4097},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4099,"metaTitle":405,"metaDescription":406,"mainTitle":4100,"subtitle":424,"heroImage":4115,"ctaButton":447,"ctaLink":448},[404],{"data":4101,"content":4102,"nodeType":74},{},[4103,4109],{"data":4104,"content":4105,"nodeType":78},{},[4106],{"data":4107,"marks":4108,"value":416,"nodeType":82},{},[],{"data":4110,"content":4111,"nodeType":87},{},[4112],{"data":4113,"marks":4114,"value":423,"nodeType":82},{},[],{"metadata":4116,"sys":4119,"fields":4124},{"tags":4117,"concepts":4118},[],[],{"space":4120,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4122,"publishedVersion":62,"revision":44,"locale":29},{"sys":4121},{"type":12,"linkType":13,"id":14},{"sys":4123},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4125},{"url":439,"details":4126,"fileName":445,"contentType":446},{"size":441,"image":4127},{"width":443,"height":444},{"sys":4129,"fields":4132},{"id":4130,"createdAt":4131},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":4133,"slug":4134,"articleIntro":4133,"category":4135},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[4136],{"metadata":4137,"sys":4140,"fields":4147},{"tags":4138,"concepts":4139},[],[],{"space":4141,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4143,"publishedVersion":395,"revision":62,"contentType":4145,"locale":29},{"sys":4142},{"type":12,"linkType":13,"id":14},{"sys":4144},{"id":21,"type":12,"linkType":22},{"sys":4146},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4148,"metaTitle":405,"metaDescription":406,"mainTitle":4149,"subtitle":424,"heroImage":4164,"ctaButton":447,"ctaLink":448},[404],{"data":4150,"content":4151,"nodeType":74},{},[4152,4158],{"data":4153,"content":4154,"nodeType":78},{},[4155],{"data":4156,"marks":4157,"value":416,"nodeType":82},{},[],{"data":4159,"content":4160,"nodeType":87},{},[4161],{"data":4162,"marks":4163,"value":423,"nodeType":82},{},[],{"metadata":4165,"sys":4168,"fields":4173},{"tags":4166,"concepts":4167},[],[],{"space":4169,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4171,"publishedVersion":62,"revision":44,"locale":29},{"sys":4170},{"type":12,"linkType":13,"id":14},{"sys":4172},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4174},{"url":439,"details":4175,"fileName":445,"contentType":446},{"size":441,"image":4176},{"width":443,"height":444},{"sys":4178,"fields":4181},{"id":4179,"createdAt":4180},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":4182,"slug":4183,"articleIntro":4182,"category":4184},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[4185],{"metadata":4186,"sys":4189,"fields":4196},{"tags":4187,"concepts":4188},[],[],{"space":4190,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4192,"publishedVersion":395,"revision":62,"contentType":4194,"locale":29},{"sys":4191},{"type":12,"linkType":13,"id":14},{"sys":4193},{"id":21,"type":12,"linkType":22},{"sys":4195},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4197,"metaTitle":405,"metaDescription":406,"mainTitle":4198,"subtitle":424,"heroImage":4213,"ctaButton":447,"ctaLink":448},[404],{"data":4199,"content":4200,"nodeType":74},{},[4201,4207],{"data":4202,"content":4203,"nodeType":78},{},[4204],{"data":4205,"marks":4206,"value":416,"nodeType":82},{},[],{"data":4208,"content":4209,"nodeType":87},{},[4210],{"data":4211,"marks":4212,"value":423,"nodeType":82},{},[],{"metadata":4214,"sys":4217,"fields":4222},{"tags":4215,"concepts":4216},[],[],{"space":4218,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4220,"publishedVersion":62,"revision":44,"locale":29},{"sys":4219},{"type":12,"linkType":13,"id":14},{"sys":4221},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4223},{"url":439,"details":4224,"fileName":445,"contentType":446},{"size":441,"image":4225},{"width":443,"height":444},{"sys":4227,"fields":4230},{"id":4228,"createdAt":4229},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":4231,"slug":4232,"articleIntro":4231,"category":4233},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[4234],{"metadata":4235,"sys":4238,"fields":4245},{"tags":4236,"concepts":4237},[],[],{"space":4239,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4241,"publishedVersion":395,"revision":62,"contentType":4243,"locale":29},{"sys":4240},{"type":12,"linkType":13,"id":14},{"sys":4242},{"id":21,"type":12,"linkType":22},{"sys":4244},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4246,"metaTitle":405,"metaDescription":406,"mainTitle":4247,"subtitle":424,"heroImage":4262,"ctaButton":447,"ctaLink":448},[404],{"data":4248,"content":4249,"nodeType":74},{},[4250,4256],{"data":4251,"content":4252,"nodeType":78},{},[4253],{"data":4254,"marks":4255,"value":416,"nodeType":82},{},[],{"data":4257,"content":4258,"nodeType":87},{},[4259],{"data":4260,"marks":4261,"value":423,"nodeType":82},{},[],{"metadata":4263,"sys":4266,"fields":4271},{"tags":4264,"concepts":4265},[],[],{"space":4267,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4269,"publishedVersion":62,"revision":44,"locale":29},{"sys":4268},{"type":12,"linkType":13,"id":14},{"sys":4270},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4272},{"url":439,"details":4273,"fileName":445,"contentType":446},{"size":441,"image":4274},{"width":443,"height":444},{"sys":4276,"fields":4279},{"id":4277,"createdAt":4278},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":4280,"slug":4281,"articleIntro":4280,"category":4282},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[4283],{"metadata":4284,"sys":4287,"fields":4294},{"tags":4285,"concepts":4286},[],[],{"space":4288,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4290,"publishedVersion":395,"revision":62,"contentType":4292,"locale":29},{"sys":4289},{"type":12,"linkType":13,"id":14},{"sys":4291},{"id":21,"type":12,"linkType":22},{"sys":4293},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4295,"metaTitle":405,"metaDescription":406,"mainTitle":4296,"subtitle":424,"heroImage":4311,"ctaButton":447,"ctaLink":448},[404],{"data":4297,"content":4298,"nodeType":74},{},[4299,4305],{"data":4300,"content":4301,"nodeType":78},{},[4302],{"data":4303,"marks":4304,"value":416,"nodeType":82},{},[],{"data":4306,"content":4307,"nodeType":87},{},[4308],{"data":4309,"marks":4310,"value":423,"nodeType":82},{},[],{"metadata":4312,"sys":4315,"fields":4320},{"tags":4313,"concepts":4314},[],[],{"space":4316,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4318,"publishedVersion":62,"revision":44,"locale":29},{"sys":4317},{"type":12,"linkType":13,"id":14},{"sys":4319},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4321},{"url":439,"details":4322,"fileName":445,"contentType":446},{"size":441,"image":4323},{"width":443,"height":444},{"sys":4325,"fields":4328},{"id":4326,"createdAt":4327},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":4329,"slug":4330,"articleIntro":4329,"category":4331},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[4332],{"metadata":4333,"sys":4336,"fields":4343},{"tags":4334,"concepts":4335},[],[],{"space":4337,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4339,"publishedVersion":395,"revision":62,"contentType":4341,"locale":29},{"sys":4338},{"type":12,"linkType":13,"id":14},{"sys":4340},{"id":21,"type":12,"linkType":22},{"sys":4342},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4344,"metaTitle":405,"metaDescription":406,"mainTitle":4345,"subtitle":424,"heroImage":4360,"ctaButton":447,"ctaLink":448},[404],{"data":4346,"content":4347,"nodeType":74},{},[4348,4354],{"data":4349,"content":4350,"nodeType":78},{},[4351],{"data":4352,"marks":4353,"value":416,"nodeType":82},{},[],{"data":4355,"content":4356,"nodeType":87},{},[4357],{"data":4358,"marks":4359,"value":423,"nodeType":82},{},[],{"metadata":4361,"sys":4364,"fields":4369},{"tags":4362,"concepts":4363},[],[],{"space":4365,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4367,"publishedVersion":62,"revision":44,"locale":29},{"sys":4366},{"type":12,"linkType":13,"id":14},{"sys":4368},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4370},{"url":439,"details":4371,"fileName":445,"contentType":446},{"size":441,"image":4372},{"width":443,"height":444},{"sys":4374,"fields":4377},{"id":4375,"createdAt":4376},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":4378,"slug":4379,"articleIntro":4378,"category":4380},"72 - Production immobilisée","compte-72-production-immobilisee",[4381],{"metadata":4382,"sys":4385,"fields":4392},{"tags":4383,"concepts":4384},[],[],{"space":4386,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4388,"publishedVersion":395,"revision":62,"contentType":4390,"locale":29},{"sys":4387},{"type":12,"linkType":13,"id":14},{"sys":4389},{"id":21,"type":12,"linkType":22},{"sys":4391},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4393,"metaTitle":405,"metaDescription":406,"mainTitle":4394,"subtitle":424,"heroImage":4409,"ctaButton":447,"ctaLink":448},[404],{"data":4395,"content":4396,"nodeType":74},{},[4397,4403],{"data":4398,"content":4399,"nodeType":78},{},[4400],{"data":4401,"marks":4402,"value":416,"nodeType":82},{},[],{"data":4404,"content":4405,"nodeType":87},{},[4406],{"data":4407,"marks":4408,"value":423,"nodeType":82},{},[],{"metadata":4410,"sys":4413,"fields":4418},{"tags":4411,"concepts":4412},[],[],{"space":4414,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4416,"publishedVersion":62,"revision":44,"locale":29},{"sys":4415},{"type":12,"linkType":13,"id":14},{"sys":4417},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4419},{"url":439,"details":4420,"fileName":445,"contentType":446},{"size":441,"image":4421},{"width":443,"height":444},{"sys":4423,"fields":4426},{"id":4424,"createdAt":4425},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":4427,"slug":4428,"articleIntro":-1,"category":4429},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[4430],{"metadata":4431,"sys":4434,"fields":4441},{"tags":4432,"concepts":4433},[],[],{"space":4435,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4437,"publishedVersion":395,"revision":62,"contentType":4439,"locale":29},{"sys":4436},{"type":12,"linkType":13,"id":14},{"sys":4438},{"id":21,"type":12,"linkType":22},{"sys":4440},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4442,"metaTitle":405,"metaDescription":406,"mainTitle":4443,"subtitle":424,"heroImage":4458,"ctaButton":447,"ctaLink":448},[404],{"data":4444,"content":4445,"nodeType":74},{},[4446,4452],{"data":4447,"content":4448,"nodeType":78},{},[4449],{"data":4450,"marks":4451,"value":416,"nodeType":82},{},[],{"data":4453,"content":4454,"nodeType":87},{},[4455],{"data":4456,"marks":4457,"value":423,"nodeType":82},{},[],{"metadata":4459,"sys":4462,"fields":4467},{"tags":4460,"concepts":4461},[],[],{"space":4463,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4465,"publishedVersion":62,"revision":44,"locale":29},{"sys":4464},{"type":12,"linkType":13,"id":14},{"sys":4466},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4468},{"url":439,"details":4469,"fileName":445,"contentType":446},{"size":441,"image":4470},{"width":443,"height":444},{"sys":4472,"fields":4475},{"id":4473,"createdAt":4474},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":4476,"slug":4477,"articleIntro":4476,"category":4478},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[4479],{"metadata":4480,"sys":4483,"fields":4490},{"tags":4481,"concepts":4482},[],[],{"space":4484,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4486,"publishedVersion":395,"revision":62,"contentType":4488,"locale":29},{"sys":4485},{"type":12,"linkType":13,"id":14},{"sys":4487},{"id":21,"type":12,"linkType":22},{"sys":4489},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4491,"metaTitle":405,"metaDescription":406,"mainTitle":4492,"subtitle":424,"heroImage":4507,"ctaButton":447,"ctaLink":448},[404],{"data":4493,"content":4494,"nodeType":74},{},[4495,4501],{"data":4496,"content":4497,"nodeType":78},{},[4498],{"data":4499,"marks":4500,"value":416,"nodeType":82},{},[],{"data":4502,"content":4503,"nodeType":87},{},[4504],{"data":4505,"marks":4506,"value":423,"nodeType":82},{},[],{"metadata":4508,"sys":4511,"fields":4516},{"tags":4509,"concepts":4510},[],[],{"space":4512,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4514,"publishedVersion":62,"revision":44,"locale":29},{"sys":4513},{"type":12,"linkType":13,"id":14},{"sys":4515},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4517},{"url":439,"details":4518,"fileName":445,"contentType":446},{"size":441,"image":4519},{"width":443,"height":444},{"sys":4521,"fields":4524},{"id":4522,"createdAt":4523},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":4525,"slug":4526,"articleIntro":-1,"category":4527},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[4528],{"metadata":4529,"sys":4532,"fields":4539},{"tags":4530,"concepts":4531},[],[],{"space":4533,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4535,"publishedVersion":395,"revision":62,"contentType":4537,"locale":29},{"sys":4534},{"type":12,"linkType":13,"id":14},{"sys":4536},{"id":21,"type":12,"linkType":22},{"sys":4538},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4540,"metaTitle":405,"metaDescription":406,"mainTitle":4541,"subtitle":424,"heroImage":4556,"ctaButton":447,"ctaLink":448},[404],{"data":4542,"content":4543,"nodeType":74},{},[4544,4550],{"data":4545,"content":4546,"nodeType":78},{},[4547],{"data":4548,"marks":4549,"value":416,"nodeType":82},{},[],{"data":4551,"content":4552,"nodeType":87},{},[4553],{"data":4554,"marks":4555,"value":423,"nodeType":82},{},[],{"metadata":4557,"sys":4560,"fields":4565},{"tags":4558,"concepts":4559},[],[],{"space":4561,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4563,"publishedVersion":62,"revision":44,"locale":29},{"sys":4562},{"type":12,"linkType":13,"id":14},{"sys":4564},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4566},{"url":439,"details":4567,"fileName":445,"contentType":446},{"size":441,"image":4568},{"width":443,"height":444},{"sys":4570,"fields":4573},{"id":4571,"createdAt":4572},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":4574,"slug":4575,"articleIntro":4574,"category":4576},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[4577],{"metadata":4578,"sys":4581,"fields":4588},{"tags":4579,"concepts":4580},[],[],{"space":4582,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4584,"publishedVersion":395,"revision":62,"contentType":4586,"locale":29},{"sys":4583},{"type":12,"linkType":13,"id":14},{"sys":4585},{"id":21,"type":12,"linkType":22},{"sys":4587},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4589,"metaTitle":405,"metaDescription":406,"mainTitle":4590,"subtitle":424,"heroImage":4605,"ctaButton":447,"ctaLink":448},[404],{"data":4591,"content":4592,"nodeType":74},{},[4593,4599],{"data":4594,"content":4595,"nodeType":78},{},[4596],{"data":4597,"marks":4598,"value":416,"nodeType":82},{},[],{"data":4600,"content":4601,"nodeType":87},{},[4602],{"data":4603,"marks":4604,"value":423,"nodeType":82},{},[],{"metadata":4606,"sys":4609,"fields":4614},{"tags":4607,"concepts":4608},[],[],{"space":4610,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4612,"publishedVersion":62,"revision":44,"locale":29},{"sys":4611},{"type":12,"linkType":13,"id":14},{"sys":4613},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4615},{"url":439,"details":4616,"fileName":445,"contentType":446},{"size":441,"image":4617},{"width":443,"height":444},{"sys":4619,"fields":4622},{"id":4620,"createdAt":4621},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":4623,"slug":4624,"articleIntro":4623,"category":4625},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[4626],{"metadata":4627,"sys":4630,"fields":4637},{"tags":4628,"concepts":4629},[],[],{"space":4631,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4633,"publishedVersion":395,"revision":62,"contentType":4635,"locale":29},{"sys":4632},{"type":12,"linkType":13,"id":14},{"sys":4634},{"id":21,"type":12,"linkType":22},{"sys":4636},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4638,"metaTitle":405,"metaDescription":406,"mainTitle":4639,"subtitle":424,"heroImage":4654,"ctaButton":447,"ctaLink":448},[404],{"data":4640,"content":4641,"nodeType":74},{},[4642,4648],{"data":4643,"content":4644,"nodeType":78},{},[4645],{"data":4646,"marks":4647,"value":416,"nodeType":82},{},[],{"data":4649,"content":4650,"nodeType":87},{},[4651],{"data":4652,"marks":4653,"value":423,"nodeType":82},{},[],{"metadata":4655,"sys":4658,"fields":4663},{"tags":4656,"concepts":4657},[],[],{"space":4659,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4661,"publishedVersion":62,"revision":44,"locale":29},{"sys":4660},{"type":12,"linkType":13,"id":14},{"sys":4662},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4664},{"url":439,"details":4665,"fileName":445,"contentType":446},{"size":441,"image":4666},{"width":443,"height":444},{"sys":4668,"fields":4671},{"id":4669,"createdAt":4670},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":4672,"slug":4673,"articleIntro":4672,"category":4674},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[4675],{"metadata":4676,"sys":4679,"fields":4686},{"tags":4677,"concepts":4678},[],[],{"space":4680,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4682,"publishedVersion":395,"revision":62,"contentType":4684,"locale":29},{"sys":4681},{"type":12,"linkType":13,"id":14},{"sys":4683},{"id":21,"type":12,"linkType":22},{"sys":4685},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4687,"metaTitle":405,"metaDescription":406,"mainTitle":4688,"subtitle":424,"heroImage":4703,"ctaButton":447,"ctaLink":448},[404],{"data":4689,"content":4690,"nodeType":74},{},[4691,4697],{"data":4692,"content":4693,"nodeType":78},{},[4694],{"data":4695,"marks":4696,"value":416,"nodeType":82},{},[],{"data":4698,"content":4699,"nodeType":87},{},[4700],{"data":4701,"marks":4702,"value":423,"nodeType":82},{},[],{"metadata":4704,"sys":4707,"fields":4712},{"tags":4705,"concepts":4706},[],[],{"space":4708,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4710,"publishedVersion":62,"revision":44,"locale":29},{"sys":4709},{"type":12,"linkType":13,"id":14},{"sys":4711},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4713},{"url":439,"details":4714,"fileName":445,"contentType":446},{"size":441,"image":4715},{"width":443,"height":444},{"sys":4717,"fields":4720},{"id":4718,"createdAt":4719},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":4721,"slug":4722,"articleIntro":4721,"category":4723},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[4724],{"metadata":4725,"sys":4728,"fields":4735},{"tags":4726,"concepts":4727},[],[],{"space":4729,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4731,"publishedVersion":395,"revision":62,"contentType":4733,"locale":29},{"sys":4730},{"type":12,"linkType":13,"id":14},{"sys":4732},{"id":21,"type":12,"linkType":22},{"sys":4734},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4736,"metaTitle":405,"metaDescription":406,"mainTitle":4737,"subtitle":424,"heroImage":4752,"ctaButton":447,"ctaLink":448},[404],{"data":4738,"content":4739,"nodeType":74},{},[4740,4746],{"data":4741,"content":4742,"nodeType":78},{},[4743],{"data":4744,"marks":4745,"value":416,"nodeType":82},{},[],{"data":4747,"content":4748,"nodeType":87},{},[4749],{"data":4750,"marks":4751,"value":423,"nodeType":82},{},[],{"metadata":4753,"sys":4756,"fields":4761},{"tags":4754,"concepts":4755},[],[],{"space":4757,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4759,"publishedVersion":62,"revision":44,"locale":29},{"sys":4758},{"type":12,"linkType":13,"id":14},{"sys":4760},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4762},{"url":439,"details":4763,"fileName":445,"contentType":446},{"size":441,"image":4764},{"width":443,"height":444},{"sys":4766,"fields":4769},{"id":4767,"createdAt":4768},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":4770,"slug":4771,"articleIntro":-1,"category":4772},"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",[4773],{"metadata":4774,"sys":4777,"fields":4784},{"tags":4775,"concepts":4776},[],[],{"space":4778,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4780,"publishedVersion":395,"revision":62,"contentType":4782,"locale":29},{"sys":4779},{"type":12,"linkType":13,"id":14},{"sys":4781},{"id":21,"type":12,"linkType":22},{"sys":4783},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4785,"metaTitle":405,"metaDescription":406,"mainTitle":4786,"subtitle":424,"heroImage":4801,"ctaButton":447,"ctaLink":448},[404],{"data":4787,"content":4788,"nodeType":74},{},[4789,4795],{"data":4790,"content":4791,"nodeType":78},{},[4792],{"data":4793,"marks":4794,"value":416,"nodeType":82},{},[],{"data":4796,"content":4797,"nodeType":87},{},[4798],{"data":4799,"marks":4800,"value":423,"nodeType":82},{},[],{"metadata":4802,"sys":4805,"fields":4810},{"tags":4803,"concepts":4804},[],[],{"space":4806,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4808,"publishedVersion":62,"revision":44,"locale":29},{"sys":4807},{"type":12,"linkType":13,"id":14},{"sys":4809},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4811},{"url":439,"details":4812,"fileName":445,"contentType":446},{"size":441,"image":4813},{"width":443,"height":444},{"sys":4815,"fields":4818},{"id":4816,"createdAt":4817},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":4819,"slug":4820,"articleIntro":4819,"category":4821},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[4822],{"metadata":4823,"sys":4826,"fields":4833},{"tags":4824,"concepts":4825},[],[],{"space":4827,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4829,"publishedVersion":395,"revision":62,"contentType":4831,"locale":29},{"sys":4828},{"type":12,"linkType":13,"id":14},{"sys":4830},{"id":21,"type":12,"linkType":22},{"sys":4832},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4834,"metaTitle":405,"metaDescription":406,"mainTitle":4835,"subtitle":424,"heroImage":4850,"ctaButton":447,"ctaLink":448},[404],{"data":4836,"content":4837,"nodeType":74},{},[4838,4844],{"data":4839,"content":4840,"nodeType":78},{},[4841],{"data":4842,"marks":4843,"value":416,"nodeType":82},{},[],{"data":4845,"content":4846,"nodeType":87},{},[4847],{"data":4848,"marks":4849,"value":423,"nodeType":82},{},[],{"metadata":4851,"sys":4854,"fields":4859},{"tags":4852,"concepts":4853},[],[],{"space":4855,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4857,"publishedVersion":62,"revision":44,"locale":29},{"sys":4856},{"type":12,"linkType":13,"id":14},{"sys":4858},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4860},{"url":439,"details":4861,"fileName":445,"contentType":446},{"size":441,"image":4862},{"width":443,"height":444},{"sys":4864,"fields":4867},{"id":4865,"createdAt":4866},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":4868,"slug":4869,"articleIntro":4868,"category":4870},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[4871],{"metadata":4872,"sys":4875,"fields":4882},{"tags":4873,"concepts":4874},[],[],{"space":4876,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4878,"publishedVersion":395,"revision":62,"contentType":4880,"locale":29},{"sys":4877},{"type":12,"linkType":13,"id":14},{"sys":4879},{"id":21,"type":12,"linkType":22},{"sys":4881},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4883,"metaTitle":405,"metaDescription":406,"mainTitle":4884,"subtitle":424,"heroImage":4899,"ctaButton":447,"ctaLink":448},[404],{"data":4885,"content":4886,"nodeType":74},{},[4887,4893],{"data":4888,"content":4889,"nodeType":78},{},[4890],{"data":4891,"marks":4892,"value":416,"nodeType":82},{},[],{"data":4894,"content":4895,"nodeType":87},{},[4896],{"data":4897,"marks":4898,"value":423,"nodeType":82},{},[],{"metadata":4900,"sys":4903,"fields":4908},{"tags":4901,"concepts":4902},[],[],{"space":4904,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4906,"publishedVersion":62,"revision":44,"locale":29},{"sys":4905},{"type":12,"linkType":13,"id":14},{"sys":4907},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4909},{"url":439,"details":4910,"fileName":445,"contentType":446},{"size":441,"image":4911},{"width":443,"height":444},{"sys":4913,"fields":4916},{"id":4914,"createdAt":4915},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":4917,"slug":4918,"articleIntro":4917,"category":4919},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[4920],{"metadata":4921,"sys":4924,"fields":4931},{"tags":4922,"concepts":4923},[],[],{"space":4925,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4927,"publishedVersion":395,"revision":62,"contentType":4929,"locale":29},{"sys":4926},{"type":12,"linkType":13,"id":14},{"sys":4928},{"id":21,"type":12,"linkType":22},{"sys":4930},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4932,"metaTitle":405,"metaDescription":406,"mainTitle":4933,"subtitle":424,"heroImage":4948,"ctaButton":447,"ctaLink":448},[404],{"data":4934,"content":4935,"nodeType":74},{},[4936,4942],{"data":4937,"content":4938,"nodeType":78},{},[4939],{"data":4940,"marks":4941,"value":416,"nodeType":82},{},[],{"data":4943,"content":4944,"nodeType":87},{},[4945],{"data":4946,"marks":4947,"value":423,"nodeType":82},{},[],{"metadata":4949,"sys":4952,"fields":4957},{"tags":4950,"concepts":4951},[],[],{"space":4953,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":4955,"publishedVersion":62,"revision":44,"locale":29},{"sys":4954},{"type":12,"linkType":13,"id":14},{"sys":4956},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":4958},{"url":439,"details":4959,"fileName":445,"contentType":446},{"size":441,"image":4960},{"width":443,"height":444},{"sys":4962,"fields":4965},{"id":4963,"createdAt":4964},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":4966,"slug":4967,"articleIntro":-1,"category":4968},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[4969],{"metadata":4970,"sys":4973,"fields":4980},{"tags":4971,"concepts":4972},[],[],{"space":4974,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":4976,"publishedVersion":395,"revision":62,"contentType":4978,"locale":29},{"sys":4975},{"type":12,"linkType":13,"id":14},{"sys":4977},{"id":21,"type":12,"linkType":22},{"sys":4979},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":4981,"metaTitle":405,"metaDescription":406,"mainTitle":4982,"subtitle":424,"heroImage":4997,"ctaButton":447,"ctaLink":448},[404],{"data":4983,"content":4984,"nodeType":74},{},[4985,4991],{"data":4986,"content":4987,"nodeType":78},{},[4988],{"data":4989,"marks":4990,"value":416,"nodeType":82},{},[],{"data":4992,"content":4993,"nodeType":87},{},[4994],{"data":4995,"marks":4996,"value":423,"nodeType":82},{},[],{"metadata":4998,"sys":5001,"fields":5006},{"tags":4999,"concepts":5000},[],[],{"space":5002,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5004,"publishedVersion":62,"revision":44,"locale":29},{"sys":5003},{"type":12,"linkType":13,"id":14},{"sys":5005},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5007},{"url":439,"details":5008,"fileName":445,"contentType":446},{"size":441,"image":5009},{"width":443,"height":444},{"sys":5011,"fields":5014},{"id":5012,"createdAt":5013},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":5015,"slug":5016,"articleIntro":5015,"category":5017},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[5018],{"metadata":5019,"sys":5022,"fields":5029},{"tags":5020,"concepts":5021},[],[],{"space":5023,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5025,"publishedVersion":395,"revision":62,"contentType":5027,"locale":29},{"sys":5024},{"type":12,"linkType":13,"id":14},{"sys":5026},{"id":21,"type":12,"linkType":22},{"sys":5028},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5030,"metaTitle":405,"metaDescription":406,"mainTitle":5031,"subtitle":424,"heroImage":5046,"ctaButton":447,"ctaLink":448},[404],{"data":5032,"content":5033,"nodeType":74},{},[5034,5040],{"data":5035,"content":5036,"nodeType":78},{},[5037],{"data":5038,"marks":5039,"value":416,"nodeType":82},{},[],{"data":5041,"content":5042,"nodeType":87},{},[5043],{"data":5044,"marks":5045,"value":423,"nodeType":82},{},[],{"metadata":5047,"sys":5050,"fields":5055},{"tags":5048,"concepts":5049},[],[],{"space":5051,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5053,"publishedVersion":62,"revision":44,"locale":29},{"sys":5052},{"type":12,"linkType":13,"id":14},{"sys":5054},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5056},{"url":439,"details":5057,"fileName":445,"contentType":446},{"size":441,"image":5058},{"width":443,"height":444},{"sys":5060,"fields":5063},{"id":5061,"createdAt":5062},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":5064,"slug":5065,"articleIntro":5064,"category":5066},"7083 - Locations diverses","compte-7083-locations-diverses",[5067],{"metadata":5068,"sys":5071,"fields":5078},{"tags":5069,"concepts":5070},[],[],{"space":5072,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5074,"publishedVersion":395,"revision":62,"contentType":5076,"locale":29},{"sys":5073},{"type":12,"linkType":13,"id":14},{"sys":5075},{"id":21,"type":12,"linkType":22},{"sys":5077},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5079,"metaTitle":405,"metaDescription":406,"mainTitle":5080,"subtitle":424,"heroImage":5095,"ctaButton":447,"ctaLink":448},[404],{"data":5081,"content":5082,"nodeType":74},{},[5083,5089],{"data":5084,"content":5085,"nodeType":78},{},[5086],{"data":5087,"marks":5088,"value":416,"nodeType":82},{},[],{"data":5090,"content":5091,"nodeType":87},{},[5092],{"data":5093,"marks":5094,"value":423,"nodeType":82},{},[],{"metadata":5096,"sys":5099,"fields":5104},{"tags":5097,"concepts":5098},[],[],{"space":5100,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5102,"publishedVersion":62,"revision":44,"locale":29},{"sys":5101},{"type":12,"linkType":13,"id":14},{"sys":5103},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5105},{"url":439,"details":5106,"fileName":445,"contentType":446},{"size":441,"image":5107},{"width":443,"height":444},{"sys":5109,"fields":5112},{"id":5110,"createdAt":5111},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":5113,"slug":5114,"articleIntro":5113,"category":5115},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[5116],{"metadata":5117,"sys":5120,"fields":5127},{"tags":5118,"concepts":5119},[],[],{"space":5121,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5123,"publishedVersion":395,"revision":62,"contentType":5125,"locale":29},{"sys":5122},{"type":12,"linkType":13,"id":14},{"sys":5124},{"id":21,"type":12,"linkType":22},{"sys":5126},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5128,"metaTitle":405,"metaDescription":406,"mainTitle":5129,"subtitle":424,"heroImage":5144,"ctaButton":447,"ctaLink":448},[404],{"data":5130,"content":5131,"nodeType":74},{},[5132,5138],{"data":5133,"content":5134,"nodeType":78},{},[5135],{"data":5136,"marks":5137,"value":416,"nodeType":82},{},[],{"data":5139,"content":5140,"nodeType":87},{},[5141],{"data":5142,"marks":5143,"value":423,"nodeType":82},{},[],{"metadata":5145,"sys":5148,"fields":5153},{"tags":5146,"concepts":5147},[],[],{"space":5149,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5151,"publishedVersion":62,"revision":44,"locale":29},{"sys":5150},{"type":12,"linkType":13,"id":14},{"sys":5152},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5154},{"url":439,"details":5155,"fileName":445,"contentType":446},{"size":441,"image":5156},{"width":443,"height":444},{"sys":5158,"fields":5161},{"id":5159,"createdAt":5160},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":5162,"slug":5163,"articleIntro":-1,"category":5164},"Compte 6257 - Réceptions","compte-6257-receptions",[5165],{"metadata":5166,"sys":5169,"fields":5176},{"tags":5167,"concepts":5168},[],[],{"space":5170,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5172,"publishedVersion":395,"revision":62,"contentType":5174,"locale":29},{"sys":5171},{"type":12,"linkType":13,"id":14},{"sys":5173},{"id":21,"type":12,"linkType":22},{"sys":5175},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5177,"metaTitle":405,"metaDescription":406,"mainTitle":5178,"subtitle":424,"heroImage":5193,"ctaButton":447,"ctaLink":448},[404],{"data":5179,"content":5180,"nodeType":74},{},[5181,5187],{"data":5182,"content":5183,"nodeType":78},{},[5184],{"data":5185,"marks":5186,"value":416,"nodeType":82},{},[],{"data":5188,"content":5189,"nodeType":87},{},[5190],{"data":5191,"marks":5192,"value":423,"nodeType":82},{},[],{"metadata":5194,"sys":5197,"fields":5202},{"tags":5195,"concepts":5196},[],[],{"space":5198,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5200,"publishedVersion":62,"revision":44,"locale":29},{"sys":5199},{"type":12,"linkType":13,"id":14},{"sys":5201},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5203},{"url":439,"details":5204,"fileName":445,"contentType":446},{"size":441,"image":5205},{"width":443,"height":444},{"sys":5207,"fields":5210},{"id":5208,"createdAt":5209},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":5211,"slug":5212,"articleIntro":5211,"category":5213},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[5214],{"metadata":5215,"sys":5218,"fields":5225},{"tags":5216,"concepts":5217},[],[],{"space":5219,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5221,"publishedVersion":395,"revision":62,"contentType":5223,"locale":29},{"sys":5220},{"type":12,"linkType":13,"id":14},{"sys":5222},{"id":21,"type":12,"linkType":22},{"sys":5224},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5226,"metaTitle":405,"metaDescription":406,"mainTitle":5227,"subtitle":424,"heroImage":5242,"ctaButton":447,"ctaLink":448},[404],{"data":5228,"content":5229,"nodeType":74},{},[5230,5236],{"data":5231,"content":5232,"nodeType":78},{},[5233],{"data":5234,"marks":5235,"value":416,"nodeType":82},{},[],{"data":5237,"content":5238,"nodeType":87},{},[5239],{"data":5240,"marks":5241,"value":423,"nodeType":82},{},[],{"metadata":5243,"sys":5246,"fields":5251},{"tags":5244,"concepts":5245},[],[],{"space":5247,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5249,"publishedVersion":62,"revision":44,"locale":29},{"sys":5248},{"type":12,"linkType":13,"id":14},{"sys":5250},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5252},{"url":439,"details":5253,"fileName":445,"contentType":446},{"size":441,"image":5254},{"width":443,"height":444},{"sys":5256,"fields":5259},{"id":5257,"createdAt":5258},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":5260,"slug":5261,"articleIntro":5260,"category":5262},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[5263],{"metadata":5264,"sys":5267,"fields":5274},{"tags":5265,"concepts":5266},[],[],{"space":5268,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5270,"publishedVersion":395,"revision":62,"contentType":5272,"locale":29},{"sys":5269},{"type":12,"linkType":13,"id":14},{"sys":5271},{"id":21,"type":12,"linkType":22},{"sys":5273},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5275,"metaTitle":405,"metaDescription":406,"mainTitle":5276,"subtitle":424,"heroImage":5291,"ctaButton":447,"ctaLink":448},[404],{"data":5277,"content":5278,"nodeType":74},{},[5279,5285],{"data":5280,"content":5281,"nodeType":78},{},[5282],{"data":5283,"marks":5284,"value":416,"nodeType":82},{},[],{"data":5286,"content":5287,"nodeType":87},{},[5288],{"data":5289,"marks":5290,"value":423,"nodeType":82},{},[],{"metadata":5292,"sys":5295,"fields":5300},{"tags":5293,"concepts":5294},[],[],{"space":5296,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5298,"publishedVersion":62,"revision":44,"locale":29},{"sys":5297},{"type":12,"linkType":13,"id":14},{"sys":5299},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5301},{"url":439,"details":5302,"fileName":445,"contentType":446},{"size":441,"image":5303},{"width":443,"height":444},{"sys":5305,"fields":5308},{"id":5306,"createdAt":5307},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":5309,"slug":5310,"articleIntro":-1,"category":5311},"Compte 704 - Travaux","compte-704---travaux",[5312],{"metadata":5313,"sys":5316,"fields":5323},{"tags":5314,"concepts":5315},[],[],{"space":5317,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5319,"publishedVersion":395,"revision":62,"contentType":5321,"locale":29},{"sys":5318},{"type":12,"linkType":13,"id":14},{"sys":5320},{"id":21,"type":12,"linkType":22},{"sys":5322},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5324,"metaTitle":405,"metaDescription":406,"mainTitle":5325,"subtitle":424,"heroImage":5340,"ctaButton":447,"ctaLink":448},[404],{"data":5326,"content":5327,"nodeType":74},{},[5328,5334],{"data":5329,"content":5330,"nodeType":78},{},[5331],{"data":5332,"marks":5333,"value":416,"nodeType":82},{},[],{"data":5335,"content":5336,"nodeType":87},{},[5337],{"data":5338,"marks":5339,"value":423,"nodeType":82},{},[],{"metadata":5341,"sys":5344,"fields":5349},{"tags":5342,"concepts":5343},[],[],{"space":5345,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5347,"publishedVersion":62,"revision":44,"locale":29},{"sys":5346},{"type":12,"linkType":13,"id":14},{"sys":5348},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5350},{"url":439,"details":5351,"fileName":445,"contentType":446},{"size":441,"image":5352},{"width":443,"height":444},{"sys":5354,"fields":5357},{"id":5355,"createdAt":5356},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":5358,"slug":5359,"articleIntro":5358,"category":5360},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[5361],{"metadata":5362,"sys":5365,"fields":5372},{"tags":5363,"concepts":5364},[],[],{"space":5366,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5368,"publishedVersion":395,"revision":62,"contentType":5370,"locale":29},{"sys":5367},{"type":12,"linkType":13,"id":14},{"sys":5369},{"id":21,"type":12,"linkType":22},{"sys":5371},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5373,"metaTitle":405,"metaDescription":406,"mainTitle":5374,"subtitle":424,"heroImage":5389,"ctaButton":447,"ctaLink":448},[404],{"data":5375,"content":5376,"nodeType":74},{},[5377,5383],{"data":5378,"content":5379,"nodeType":78},{},[5380],{"data":5381,"marks":5382,"value":416,"nodeType":82},{},[],{"data":5384,"content":5385,"nodeType":87},{},[5386],{"data":5387,"marks":5388,"value":423,"nodeType":82},{},[],{"metadata":5390,"sys":5393,"fields":5398},{"tags":5391,"concepts":5392},[],[],{"space":5394,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5396,"publishedVersion":62,"revision":44,"locale":29},{"sys":5395},{"type":12,"linkType":13,"id":14},{"sys":5397},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5399},{"url":439,"details":5400,"fileName":445,"contentType":446},{"size":441,"image":5401},{"width":443,"height":444},{"sys":5403,"fields":5406},{"id":5404,"createdAt":5405},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":5407,"slug":5408,"articleIntro":-1,"category":5409},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[5410],{"metadata":5411,"sys":5414,"fields":5421},{"tags":5412,"concepts":5413},[],[],{"space":5415,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5417,"publishedVersion":395,"revision":62,"contentType":5419,"locale":29},{"sys":5416},{"type":12,"linkType":13,"id":14},{"sys":5418},{"id":21,"type":12,"linkType":22},{"sys":5420},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5422,"metaTitle":405,"metaDescription":406,"mainTitle":5423,"subtitle":424,"heroImage":5438,"ctaButton":447,"ctaLink":448},[404],{"data":5424,"content":5425,"nodeType":74},{},[5426,5432],{"data":5427,"content":5428,"nodeType":78},{},[5429],{"data":5430,"marks":5431,"value":416,"nodeType":82},{},[],{"data":5433,"content":5434,"nodeType":87},{},[5435],{"data":5436,"marks":5437,"value":423,"nodeType":82},{},[],{"metadata":5439,"sys":5442,"fields":5447},{"tags":5440,"concepts":5441},[],[],{"space":5443,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5445,"publishedVersion":62,"revision":44,"locale":29},{"sys":5444},{"type":12,"linkType":13,"id":14},{"sys":5446},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5448},{"url":439,"details":5449,"fileName":445,"contentType":446},{"size":441,"image":5450},{"width":443,"height":444},{"sys":5452,"fields":5455},{"id":5453,"createdAt":5454},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":5456,"slug":5457,"articleIntro":5456,"category":5458},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[5459],{"metadata":5460,"sys":5463,"fields":5470},{"tags":5461,"concepts":5462},[],[],{"space":5464,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5466,"publishedVersion":395,"revision":62,"contentType":5468,"locale":29},{"sys":5465},{"type":12,"linkType":13,"id":14},{"sys":5467},{"id":21,"type":12,"linkType":22},{"sys":5469},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5471,"metaTitle":405,"metaDescription":406,"mainTitle":5472,"subtitle":424,"heroImage":5487,"ctaButton":447,"ctaLink":448},[404],{"data":5473,"content":5474,"nodeType":74},{},[5475,5481],{"data":5476,"content":5477,"nodeType":78},{},[5478],{"data":5479,"marks":5480,"value":416,"nodeType":82},{},[],{"data":5482,"content":5483,"nodeType":87},{},[5484],{"data":5485,"marks":5486,"value":423,"nodeType":82},{},[],{"metadata":5488,"sys":5491,"fields":5496},{"tags":5489,"concepts":5490},[],[],{"space":5492,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5494,"publishedVersion":62,"revision":44,"locale":29},{"sys":5493},{"type":12,"linkType":13,"id":14},{"sys":5495},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5497},{"url":439,"details":5498,"fileName":445,"contentType":446},{"size":441,"image":5499},{"width":443,"height":444},{"sys":5501,"fields":5504},{"id":5502,"createdAt":5503},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":5505,"slug":5506,"articleIntro":-1,"category":5507},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[5508],{"metadata":5509,"sys":5512,"fields":5519},{"tags":5510,"concepts":5511},[],[],{"space":5513,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5515,"publishedVersion":395,"revision":62,"contentType":5517,"locale":29},{"sys":5514},{"type":12,"linkType":13,"id":14},{"sys":5516},{"id":21,"type":12,"linkType":22},{"sys":5518},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5520,"metaTitle":405,"metaDescription":406,"mainTitle":5521,"subtitle":424,"heroImage":5536,"ctaButton":447,"ctaLink":448},[404],{"data":5522,"content":5523,"nodeType":74},{},[5524,5530],{"data":5525,"content":5526,"nodeType":78},{},[5527],{"data":5528,"marks":5529,"value":416,"nodeType":82},{},[],{"data":5531,"content":5532,"nodeType":87},{},[5533],{"data":5534,"marks":5535,"value":423,"nodeType":82},{},[],{"metadata":5537,"sys":5540,"fields":5545},{"tags":5538,"concepts":5539},[],[],{"space":5541,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5543,"publishedVersion":62,"revision":44,"locale":29},{"sys":5542},{"type":12,"linkType":13,"id":14},{"sys":5544},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5546},{"url":439,"details":5547,"fileName":445,"contentType":446},{"size":441,"image":5548},{"width":443,"height":444},{"sys":5550,"fields":5553},{"id":5551,"createdAt":5552},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":5554,"slug":5555,"articleIntro":5554,"category":5556},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[5557],{"metadata":5558,"sys":5561,"fields":5568},{"tags":5559,"concepts":5560},[],[],{"space":5562,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5564,"publishedVersion":395,"revision":62,"contentType":5566,"locale":29},{"sys":5563},{"type":12,"linkType":13,"id":14},{"sys":5565},{"id":21,"type":12,"linkType":22},{"sys":5567},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5569,"metaTitle":405,"metaDescription":406,"mainTitle":5570,"subtitle":424,"heroImage":5585,"ctaButton":447,"ctaLink":448},[404],{"data":5571,"content":5572,"nodeType":74},{},[5573,5579],{"data":5574,"content":5575,"nodeType":78},{},[5576],{"data":5577,"marks":5578,"value":416,"nodeType":82},{},[],{"data":5580,"content":5581,"nodeType":87},{},[5582],{"data":5583,"marks":5584,"value":423,"nodeType":82},{},[],{"metadata":5586,"sys":5589,"fields":5594},{"tags":5587,"concepts":5588},[],[],{"space":5590,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5592,"publishedVersion":62,"revision":44,"locale":29},{"sys":5591},{"type":12,"linkType":13,"id":14},{"sys":5593},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5595},{"url":439,"details":5596,"fileName":445,"contentType":446},{"size":441,"image":5597},{"width":443,"height":444},{"sys":5599,"fields":5602},{"id":5600,"createdAt":5601},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":5603,"slug":5604,"articleIntro":5603,"category":5605},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[5606],{"metadata":5607,"sys":5610,"fields":5617},{"tags":5608,"concepts":5609},[],[],{"space":5611,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5613,"publishedVersion":395,"revision":62,"contentType":5615,"locale":29},{"sys":5612},{"type":12,"linkType":13,"id":14},{"sys":5614},{"id":21,"type":12,"linkType":22},{"sys":5616},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5618,"metaTitle":405,"metaDescription":406,"mainTitle":5619,"subtitle":424,"heroImage":5634,"ctaButton":447,"ctaLink":448},[404],{"data":5620,"content":5621,"nodeType":74},{},[5622,5628],{"data":5623,"content":5624,"nodeType":78},{},[5625],{"data":5626,"marks":5627,"value":416,"nodeType":82},{},[],{"data":5629,"content":5630,"nodeType":87},{},[5631],{"data":5632,"marks":5633,"value":423,"nodeType":82},{},[],{"metadata":5635,"sys":5638,"fields":5643},{"tags":5636,"concepts":5637},[],[],{"space":5639,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5641,"publishedVersion":62,"revision":44,"locale":29},{"sys":5640},{"type":12,"linkType":13,"id":14},{"sys":5642},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5644},{"url":439,"details":5645,"fileName":445,"contentType":446},{"size":441,"image":5646},{"width":443,"height":444},{"sys":5648,"fields":5651},{"id":5649,"createdAt":5650},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5652,"slug":5653,"articleIntro":5652,"category":5654},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5655],{"metadata":5656,"sys":5659,"fields":5666},{"tags":5657,"concepts":5658},[],[],{"space":5660,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5662,"publishedVersion":395,"revision":62,"contentType":5664,"locale":29},{"sys":5661},{"type":12,"linkType":13,"id":14},{"sys":5663},{"id":21,"type":12,"linkType":22},{"sys":5665},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5667,"metaTitle":405,"metaDescription":406,"mainTitle":5668,"subtitle":424,"heroImage":5683,"ctaButton":447,"ctaLink":448},[404],{"data":5669,"content":5670,"nodeType":74},{},[5671,5677],{"data":5672,"content":5673,"nodeType":78},{},[5674],{"data":5675,"marks":5676,"value":416,"nodeType":82},{},[],{"data":5678,"content":5679,"nodeType":87},{},[5680],{"data":5681,"marks":5682,"value":423,"nodeType":82},{},[],{"metadata":5684,"sys":5687,"fields":5692},{"tags":5685,"concepts":5686},[],[],{"space":5688,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5690,"publishedVersion":62,"revision":44,"locale":29},{"sys":5689},{"type":12,"linkType":13,"id":14},{"sys":5691},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5693},{"url":439,"details":5694,"fileName":445,"contentType":446},{"size":441,"image":5695},{"width":443,"height":444},{"sys":5697,"fields":5700},{"id":5698,"createdAt":5699},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":5701,"slug":5702,"articleIntro":5701,"category":5703},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[5704],{"metadata":5705,"sys":5708,"fields":5715},{"tags":5706,"concepts":5707},[],[],{"space":5709,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5711,"publishedVersion":395,"revision":62,"contentType":5713,"locale":29},{"sys":5710},{"type":12,"linkType":13,"id":14},{"sys":5712},{"id":21,"type":12,"linkType":22},{"sys":5714},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5716,"metaTitle":405,"metaDescription":406,"mainTitle":5717,"subtitle":424,"heroImage":5732,"ctaButton":447,"ctaLink":448},[404],{"data":5718,"content":5719,"nodeType":74},{},[5720,5726],{"data":5721,"content":5722,"nodeType":78},{},[5723],{"data":5724,"marks":5725,"value":416,"nodeType":82},{},[],{"data":5727,"content":5728,"nodeType":87},{},[5729],{"data":5730,"marks":5731,"value":423,"nodeType":82},{},[],{"metadata":5733,"sys":5736,"fields":5741},{"tags":5734,"concepts":5735},[],[],{"space":5737,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5739,"publishedVersion":62,"revision":44,"locale":29},{"sys":5738},{"type":12,"linkType":13,"id":14},{"sys":5740},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5742},{"url":439,"details":5743,"fileName":445,"contentType":446},{"size":441,"image":5744},{"width":443,"height":444},{"sys":5746,"fields":5749},{"id":5747,"createdAt":5748},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":5750,"slug":5751,"articleIntro":5750,"category":5752},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[5753],{"metadata":5754,"sys":5757,"fields":5764},{"tags":5755,"concepts":5756},[],[],{"space":5758,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5760,"publishedVersion":395,"revision":62,"contentType":5762,"locale":29},{"sys":5759},{"type":12,"linkType":13,"id":14},{"sys":5761},{"id":21,"type":12,"linkType":22},{"sys":5763},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5765,"metaTitle":405,"metaDescription":406,"mainTitle":5766,"subtitle":424,"heroImage":5781,"ctaButton":447,"ctaLink":448},[404],{"data":5767,"content":5768,"nodeType":74},{},[5769,5775],{"data":5770,"content":5771,"nodeType":78},{},[5772],{"data":5773,"marks":5774,"value":416,"nodeType":82},{},[],{"data":5776,"content":5777,"nodeType":87},{},[5778],{"data":5779,"marks":5780,"value":423,"nodeType":82},{},[],{"metadata":5782,"sys":5785,"fields":5790},{"tags":5783,"concepts":5784},[],[],{"space":5786,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5788,"publishedVersion":62,"revision":44,"locale":29},{"sys":5787},{"type":12,"linkType":13,"id":14},{"sys":5789},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5791},{"url":439,"details":5792,"fileName":445,"contentType":446},{"size":441,"image":5793},{"width":443,"height":444},{"sys":5795,"fields":5798},{"id":5796,"createdAt":5797},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":5799,"slug":5800,"articleIntro":5799,"category":5801},"Compte 502 - Actions propres","compte-502-actions-propres",[5802],{"metadata":5803,"sys":5806,"fields":5813},{"tags":5804,"concepts":5805},[],[],{"space":5807,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5809,"publishedVersion":395,"revision":62,"contentType":5811,"locale":29},{"sys":5808},{"type":12,"linkType":13,"id":14},{"sys":5810},{"id":21,"type":12,"linkType":22},{"sys":5812},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5814,"metaTitle":405,"metaDescription":406,"mainTitle":5815,"subtitle":424,"heroImage":5830,"ctaButton":447,"ctaLink":448},[404],{"data":5816,"content":5817,"nodeType":74},{},[5818,5824],{"data":5819,"content":5820,"nodeType":78},{},[5821],{"data":5822,"marks":5823,"value":416,"nodeType":82},{},[],{"data":5825,"content":5826,"nodeType":87},{},[5827],{"data":5828,"marks":5829,"value":423,"nodeType":82},{},[],{"metadata":5831,"sys":5834,"fields":5839},{"tags":5832,"concepts":5833},[],[],{"space":5835,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5837,"publishedVersion":62,"revision":44,"locale":29},{"sys":5836},{"type":12,"linkType":13,"id":14},{"sys":5838},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5840},{"url":439,"details":5841,"fileName":445,"contentType":446},{"size":441,"image":5842},{"width":443,"height":444},{"sys":5844,"fields":5847},{"id":5845,"createdAt":5846},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":5848,"slug":5849,"articleIntro":5848,"category":5850},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[5851],{"metadata":5852,"sys":5855,"fields":5862},{"tags":5853,"concepts":5854},[],[],{"space":5856,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5858,"publishedVersion":395,"revision":62,"contentType":5860,"locale":29},{"sys":5857},{"type":12,"linkType":13,"id":14},{"sys":5859},{"id":21,"type":12,"linkType":22},{"sys":5861},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5863,"metaTitle":405,"metaDescription":406,"mainTitle":5864,"subtitle":424,"heroImage":5879,"ctaButton":447,"ctaLink":448},[404],{"data":5865,"content":5866,"nodeType":74},{},[5867,5873],{"data":5868,"content":5869,"nodeType":78},{},[5870],{"data":5871,"marks":5872,"value":416,"nodeType":82},{},[],{"data":5874,"content":5875,"nodeType":87},{},[5876],{"data":5877,"marks":5878,"value":423,"nodeType":82},{},[],{"metadata":5880,"sys":5883,"fields":5888},{"tags":5881,"concepts":5882},[],[],{"space":5884,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5886,"publishedVersion":62,"revision":44,"locale":29},{"sys":5885},{"type":12,"linkType":13,"id":14},{"sys":5887},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5889},{"url":439,"details":5890,"fileName":445,"contentType":446},{"size":441,"image":5891},{"width":443,"height":444},{"sys":5893,"fields":5896},{"id":5894,"createdAt":5895},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":5897,"slug":5898,"articleIntro":5897,"category":5899},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[5900],{"metadata":5901,"sys":5904,"fields":5911},{"tags":5902,"concepts":5903},[],[],{"space":5905,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5907,"publishedVersion":395,"revision":62,"contentType":5909,"locale":29},{"sys":5906},{"type":12,"linkType":13,"id":14},{"sys":5908},{"id":21,"type":12,"linkType":22},{"sys":5910},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5912,"metaTitle":405,"metaDescription":406,"mainTitle":5913,"subtitle":424,"heroImage":5928,"ctaButton":447,"ctaLink":448},[404],{"data":5914,"content":5915,"nodeType":74},{},[5916,5922],{"data":5917,"content":5918,"nodeType":78},{},[5919],{"data":5920,"marks":5921,"value":416,"nodeType":82},{},[],{"data":5923,"content":5924,"nodeType":87},{},[5925],{"data":5926,"marks":5927,"value":423,"nodeType":82},{},[],{"metadata":5929,"sys":5932,"fields":5937},{"tags":5930,"concepts":5931},[],[],{"space":5933,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5935,"publishedVersion":62,"revision":44,"locale":29},{"sys":5934},{"type":12,"linkType":13,"id":14},{"sys":5936},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5938},{"url":439,"details":5939,"fileName":445,"contentType":446},{"size":441,"image":5940},{"width":443,"height":444},{"sys":5942,"fields":5945},{"id":5943,"createdAt":5944},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":5946,"slug":5947,"articleIntro":-1,"category":5948},"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",[5949],{"metadata":5950,"sys":5953,"fields":5960},{"tags":5951,"concepts":5952},[],[],{"space":5954,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":5956,"publishedVersion":395,"revision":62,"contentType":5958,"locale":29},{"sys":5955},{"type":12,"linkType":13,"id":14},{"sys":5957},{"id":21,"type":12,"linkType":22},{"sys":5959},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":5961,"metaTitle":405,"metaDescription":406,"mainTitle":5962,"subtitle":424,"heroImage":5977,"ctaButton":447,"ctaLink":448},[404],{"data":5963,"content":5964,"nodeType":74},{},[5965,5971],{"data":5966,"content":5967,"nodeType":78},{},[5968],{"data":5969,"marks":5970,"value":416,"nodeType":82},{},[],{"data":5972,"content":5973,"nodeType":87},{},[5974],{"data":5975,"marks":5976,"value":423,"nodeType":82},{},[],{"metadata":5978,"sys":5981,"fields":5986},{"tags":5979,"concepts":5980},[],[],{"space":5982,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":5984,"publishedVersion":62,"revision":44,"locale":29},{"sys":5983},{"type":12,"linkType":13,"id":14},{"sys":5985},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":5987},{"url":439,"details":5988,"fileName":445,"contentType":446},{"size":441,"image":5989},{"width":443,"height":444},{"sys":5991,"fields":5994},{"id":5992,"createdAt":5993},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":5995,"slug":5996,"articleIntro":5995,"category":5997},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[5998],{"metadata":5999,"sys":6002,"fields":6009},{"tags":6000,"concepts":6001},[],[],{"space":6003,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6005,"publishedVersion":395,"revision":62,"contentType":6007,"locale":29},{"sys":6004},{"type":12,"linkType":13,"id":14},{"sys":6006},{"id":21,"type":12,"linkType":22},{"sys":6008},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6010,"metaTitle":405,"metaDescription":406,"mainTitle":6011,"subtitle":424,"heroImage":6026,"ctaButton":447,"ctaLink":448},[404],{"data":6012,"content":6013,"nodeType":74},{},[6014,6020],{"data":6015,"content":6016,"nodeType":78},{},[6017],{"data":6018,"marks":6019,"value":416,"nodeType":82},{},[],{"data":6021,"content":6022,"nodeType":87},{},[6023],{"data":6024,"marks":6025,"value":423,"nodeType":82},{},[],{"metadata":6027,"sys":6030,"fields":6035},{"tags":6028,"concepts":6029},[],[],{"space":6031,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6033,"publishedVersion":62,"revision":44,"locale":29},{"sys":6032},{"type":12,"linkType":13,"id":14},{"sys":6034},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6036},{"url":439,"details":6037,"fileName":445,"contentType":446},{"size":441,"image":6038},{"width":443,"height":444},{"sys":6040,"fields":6043},{"id":6041,"createdAt":6042},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":6044,"slug":6045,"articleIntro":6044,"category":6046},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[6047],{"metadata":6048,"sys":6051,"fields":6058},{"tags":6049,"concepts":6050},[],[],{"space":6052,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6054,"publishedVersion":395,"revision":62,"contentType":6056,"locale":29},{"sys":6053},{"type":12,"linkType":13,"id":14},{"sys":6055},{"id":21,"type":12,"linkType":22},{"sys":6057},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6059,"metaTitle":405,"metaDescription":406,"mainTitle":6060,"subtitle":424,"heroImage":6075,"ctaButton":447,"ctaLink":448},[404],{"data":6061,"content":6062,"nodeType":74},{},[6063,6069],{"data":6064,"content":6065,"nodeType":78},{},[6066],{"data":6067,"marks":6068,"value":416,"nodeType":82},{},[],{"data":6070,"content":6071,"nodeType":87},{},[6072],{"data":6073,"marks":6074,"value":423,"nodeType":82},{},[],{"metadata":6076,"sys":6079,"fields":6084},{"tags":6077,"concepts":6078},[],[],{"space":6080,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6082,"publishedVersion":62,"revision":44,"locale":29},{"sys":6081},{"type":12,"linkType":13,"id":14},{"sys":6083},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6085},{"url":439,"details":6086,"fileName":445,"contentType":446},{"size":441,"image":6087},{"width":443,"height":444},{"sys":6089,"fields":6092},{"id":6090,"createdAt":6091},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":6093,"slug":6094,"articleIntro":6093,"category":6095},"68174 - Créances","compte-68174-creances",[6096],{"metadata":6097,"sys":6100,"fields":6107},{"tags":6098,"concepts":6099},[],[],{"space":6101,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6103,"publishedVersion":395,"revision":62,"contentType":6105,"locale":29},{"sys":6102},{"type":12,"linkType":13,"id":14},{"sys":6104},{"id":21,"type":12,"linkType":22},{"sys":6106},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6108,"metaTitle":405,"metaDescription":406,"mainTitle":6109,"subtitle":424,"heroImage":6124,"ctaButton":447,"ctaLink":448},[404],{"data":6110,"content":6111,"nodeType":74},{},[6112,6118],{"data":6113,"content":6114,"nodeType":78},{},[6115],{"data":6116,"marks":6117,"value":416,"nodeType":82},{},[],{"data":6119,"content":6120,"nodeType":87},{},[6121],{"data":6122,"marks":6123,"value":423,"nodeType":82},{},[],{"metadata":6125,"sys":6128,"fields":6133},{"tags":6126,"concepts":6127},[],[],{"space":6129,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6131,"publishedVersion":62,"revision":44,"locale":29},{"sys":6130},{"type":12,"linkType":13,"id":14},{"sys":6132},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6134},{"url":439,"details":6135,"fileName":445,"contentType":446},{"size":441,"image":6136},{"width":443,"height":444},{"sys":6138,"fields":6141},{"id":6139,"createdAt":6140},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":6142,"slug":6143,"articleIntro":6144,"category":6145},"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.",[6146],{"metadata":6147,"sys":6150,"fields":6157},{"tags":6148,"concepts":6149},[],[],{"space":6151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6153,"publishedVersion":395,"revision":62,"contentType":6155,"locale":29},{"sys":6152},{"type":12,"linkType":13,"id":14},{"sys":6154},{"id":21,"type":12,"linkType":22},{"sys":6156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6158,"metaTitle":405,"metaDescription":406,"mainTitle":6159,"subtitle":424,"heroImage":6174,"ctaButton":447,"ctaLink":448},[404],{"data":6160,"content":6161,"nodeType":74},{},[6162,6168],{"data":6163,"content":6164,"nodeType":78},{},[6165],{"data":6166,"marks":6167,"value":416,"nodeType":82},{},[],{"data":6169,"content":6170,"nodeType":87},{},[6171],{"data":6172,"marks":6173,"value":423,"nodeType":82},{},[],{"metadata":6175,"sys":6178,"fields":6183},{"tags":6176,"concepts":6177},[],[],{"space":6179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6181,"publishedVersion":62,"revision":44,"locale":29},{"sys":6180},{"type":12,"linkType":13,"id":14},{"sys":6182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6184},{"url":439,"details":6185,"fileName":445,"contentType":446},{"size":441,"image":6186},{"width":443,"height":444},{"sys":6188,"fields":6191},{"id":6189,"createdAt":6190},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":6192,"slug":6193,"articleIntro":6192,"category":6194},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[6195],{"metadata":6196,"sys":6199,"fields":6206},{"tags":6197,"concepts":6198},[],[],{"space":6200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6202,"publishedVersion":395,"revision":62,"contentType":6204,"locale":29},{"sys":6201},{"type":12,"linkType":13,"id":14},{"sys":6203},{"id":21,"type":12,"linkType":22},{"sys":6205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6207,"metaTitle":405,"metaDescription":406,"mainTitle":6208,"subtitle":424,"heroImage":6223,"ctaButton":447,"ctaLink":448},[404],{"data":6209,"content":6210,"nodeType":74},{},[6211,6217],{"data":6212,"content":6213,"nodeType":78},{},[6214],{"data":6215,"marks":6216,"value":416,"nodeType":82},{},[],{"data":6218,"content":6219,"nodeType":87},{},[6220],{"data":6221,"marks":6222,"value":423,"nodeType":82},{},[],{"metadata":6224,"sys":6227,"fields":6232},{"tags":6225,"concepts":6226},[],[],{"space":6228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6230,"publishedVersion":62,"revision":44,"locale":29},{"sys":6229},{"type":12,"linkType":13,"id":14},{"sys":6231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6233},{"url":439,"details":6234,"fileName":445,"contentType":446},{"size":441,"image":6235},{"width":443,"height":444},{"sys":6237,"fields":6240},{"id":6238,"createdAt":6239},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6241,"slug":6242,"articleIntro":6241,"category":6243},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6244],{"metadata":6245,"sys":6248,"fields":6255},{"tags":6246,"concepts":6247},[],[],{"space":6249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6251,"publishedVersion":395,"revision":62,"contentType":6253,"locale":29},{"sys":6250},{"type":12,"linkType":13,"id":14},{"sys":6252},{"id":21,"type":12,"linkType":22},{"sys":6254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6256,"metaTitle":405,"metaDescription":406,"mainTitle":6257,"subtitle":424,"heroImage":6272,"ctaButton":447,"ctaLink":448},[404],{"data":6258,"content":6259,"nodeType":74},{},[6260,6266],{"data":6261,"content":6262,"nodeType":78},{},[6263],{"data":6264,"marks":6265,"value":416,"nodeType":82},{},[],{"data":6267,"content":6268,"nodeType":87},{},[6269],{"data":6270,"marks":6271,"value":423,"nodeType":82},{},[],{"metadata":6273,"sys":6276,"fields":6281},{"tags":6274,"concepts":6275},[],[],{"space":6277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6279,"publishedVersion":62,"revision":44,"locale":29},{"sys":6278},{"type":12,"linkType":13,"id":14},{"sys":6280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6282},{"url":439,"details":6283,"fileName":445,"contentType":446},{"size":441,"image":6284},{"width":443,"height":444},{"sys":6286,"fields":6289},{"id":6287,"createdAt":6288},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":6290,"slug":6291,"articleIntro":6290,"category":6292},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[6293],{"metadata":6294,"sys":6297,"fields":6304},{"tags":6295,"concepts":6296},[],[],{"space":6298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6300,"publishedVersion":395,"revision":62,"contentType":6302,"locale":29},{"sys":6299},{"type":12,"linkType":13,"id":14},{"sys":6301},{"id":21,"type":12,"linkType":22},{"sys":6303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6305,"metaTitle":405,"metaDescription":406,"mainTitle":6306,"subtitle":424,"heroImage":6321,"ctaButton":447,"ctaLink":448},[404],{"data":6307,"content":6308,"nodeType":74},{},[6309,6315],{"data":6310,"content":6311,"nodeType":78},{},[6312],{"data":6313,"marks":6314,"value":416,"nodeType":82},{},[],{"data":6316,"content":6317,"nodeType":87},{},[6318],{"data":6319,"marks":6320,"value":423,"nodeType":82},{},[],{"metadata":6322,"sys":6325,"fields":6330},{"tags":6323,"concepts":6324},[],[],{"space":6326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6328,"publishedVersion":62,"revision":44,"locale":29},{"sys":6327},{"type":12,"linkType":13,"id":14},{"sys":6329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6331},{"url":439,"details":6332,"fileName":445,"contentType":446},{"size":441,"image":6333},{"width":443,"height":444},{"sys":6335,"fields":6338},{"id":6336,"createdAt":6337},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":6339,"slug":6340,"articleIntro":-1,"category":6341},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[6342],{"metadata":6343,"sys":6346,"fields":6353},{"tags":6344,"concepts":6345},[],[],{"space":6347,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6349,"publishedVersion":395,"revision":62,"contentType":6351,"locale":29},{"sys":6348},{"type":12,"linkType":13,"id":14},{"sys":6350},{"id":21,"type":12,"linkType":22},{"sys":6352},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6354,"metaTitle":405,"metaDescription":406,"mainTitle":6355,"subtitle":424,"heroImage":6370,"ctaButton":447,"ctaLink":448},[404],{"data":6356,"content":6357,"nodeType":74},{},[6358,6364],{"data":6359,"content":6360,"nodeType":78},{},[6361],{"data":6362,"marks":6363,"value":416,"nodeType":82},{},[],{"data":6365,"content":6366,"nodeType":87},{},[6367],{"data":6368,"marks":6369,"value":423,"nodeType":82},{},[],{"metadata":6371,"sys":6374,"fields":6379},{"tags":6372,"concepts":6373},[],[],{"space":6375,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6377,"publishedVersion":62,"revision":44,"locale":29},{"sys":6376},{"type":12,"linkType":13,"id":14},{"sys":6378},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6380},{"url":439,"details":6381,"fileName":445,"contentType":446},{"size":441,"image":6382},{"width":443,"height":444},{"sys":6384,"fields":6387},{"id":6385,"createdAt":6386},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":6388,"slug":6389,"articleIntro":6390,"category":6391},"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.",[6392],{"metadata":6393,"sys":6396,"fields":6403},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6399,"publishedVersion":395,"revision":62,"contentType":6401,"locale":29},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":21,"type":12,"linkType":22},{"sys":6402},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6404,"metaTitle":405,"metaDescription":406,"mainTitle":6405,"subtitle":424,"heroImage":6420,"ctaButton":447,"ctaLink":448},[404],{"data":6406,"content":6407,"nodeType":74},{},[6408,6414],{"data":6409,"content":6410,"nodeType":78},{},[6411],{"data":6412,"marks":6413,"value":416,"nodeType":82},{},[],{"data":6415,"content":6416,"nodeType":87},{},[6417],{"data":6418,"marks":6419,"value":423,"nodeType":82},{},[],{"metadata":6421,"sys":6424,"fields":6429},{"tags":6422,"concepts":6423},[],[],{"space":6425,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6427,"publishedVersion":62,"revision":44,"locale":29},{"sys":6426},{"type":12,"linkType":13,"id":14},{"sys":6428},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6430},{"url":439,"details":6431,"fileName":445,"contentType":446},{"size":441,"image":6432},{"width":443,"height":444},{"sys":6434,"fields":6437},{"id":6435,"createdAt":6436},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":6438,"slug":6439,"articleIntro":-1,"category":6440},"Compte 518 - Intérêts courus","compte-518-interets-courus",[6441],{"metadata":6442,"sys":6445,"fields":6452},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6448,"publishedVersion":395,"revision":62,"contentType":6450,"locale":29},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":21,"type":12,"linkType":22},{"sys":6451},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6453,"metaTitle":405,"metaDescription":406,"mainTitle":6454,"subtitle":424,"heroImage":6469,"ctaButton":447,"ctaLink":448},[404],{"data":6455,"content":6456,"nodeType":74},{},[6457,6463],{"data":6458,"content":6459,"nodeType":78},{},[6460],{"data":6461,"marks":6462,"value":416,"nodeType":82},{},[],{"data":6464,"content":6465,"nodeType":87},{},[6466],{"data":6467,"marks":6468,"value":423,"nodeType":82},{},[],{"metadata":6470,"sys":6473,"fields":6478},{"tags":6471,"concepts":6472},[],[],{"space":6474,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6476,"publishedVersion":62,"revision":44,"locale":29},{"sys":6475},{"type":12,"linkType":13,"id":14},{"sys":6477},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6479},{"url":439,"details":6480,"fileName":445,"contentType":446},{"size":441,"image":6481},{"width":443,"height":444},{"sys":6483,"fields":6486},{"id":6484,"createdAt":6485},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":6487,"slug":6488,"articleIntro":6487,"category":6489},"274 - Prêts","compte-274-prets",[6490],{"metadata":6491,"sys":6494,"fields":6501},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6497,"publishedVersion":395,"revision":62,"contentType":6499,"locale":29},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":21,"type":12,"linkType":22},{"sys":6500},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6502,"metaTitle":405,"metaDescription":406,"mainTitle":6503,"subtitle":424,"heroImage":6518,"ctaButton":447,"ctaLink":448},[404],{"data":6504,"content":6505,"nodeType":74},{},[6506,6512],{"data":6507,"content":6508,"nodeType":78},{},[6509],{"data":6510,"marks":6511,"value":416,"nodeType":82},{},[],{"data":6513,"content":6514,"nodeType":87},{},[6515],{"data":6516,"marks":6517,"value":423,"nodeType":82},{},[],{"metadata":6519,"sys":6522,"fields":6527},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6525,"publishedVersion":62,"revision":44,"locale":29},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6528},{"url":439,"details":6529,"fileName":445,"contentType":446},{"size":441,"image":6530},{"width":443,"height":444},{"sys":6532,"fields":6535},{"id":6533,"createdAt":6534},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":6536,"slug":6537,"articleIntro":6536,"category":6538},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[6539],{"metadata":6540,"sys":6543,"fields":6550},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6546,"publishedVersion":395,"revision":62,"contentType":6548,"locale":29},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":21,"type":12,"linkType":22},{"sys":6549},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6551,"metaTitle":405,"metaDescription":406,"mainTitle":6552,"subtitle":424,"heroImage":6567,"ctaButton":447,"ctaLink":448},[404],{"data":6553,"content":6554,"nodeType":74},{},[6555,6561],{"data":6556,"content":6557,"nodeType":78},{},[6558],{"data":6559,"marks":6560,"value":416,"nodeType":82},{},[],{"data":6562,"content":6563,"nodeType":87},{},[6564],{"data":6565,"marks":6566,"value":423,"nodeType":82},{},[],{"metadata":6568,"sys":6571,"fields":6576},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6574,"publishedVersion":62,"revision":44,"locale":29},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6577},{"url":439,"details":6578,"fileName":445,"contentType":446},{"size":441,"image":6579},{"width":443,"height":444},{"sys":6581,"fields":6584},{"id":6582,"createdAt":6583},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":6585,"slug":6586,"articleIntro":6585,"category":6587},"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",[6588],{"metadata":6589,"sys":6592,"fields":6599},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6595,"publishedVersion":395,"revision":62,"contentType":6597,"locale":29},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":21,"type":12,"linkType":22},{"sys":6598},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6600,"metaTitle":405,"metaDescription":406,"mainTitle":6601,"subtitle":424,"heroImage":6616,"ctaButton":447,"ctaLink":448},[404],{"data":6602,"content":6603,"nodeType":74},{},[6604,6610],{"data":6605,"content":6606,"nodeType":78},{},[6607],{"data":6608,"marks":6609,"value":416,"nodeType":82},{},[],{"data":6611,"content":6612,"nodeType":87},{},[6613],{"data":6614,"marks":6615,"value":423,"nodeType":82},{},[],{"metadata":6617,"sys":6620,"fields":6625},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6623,"publishedVersion":62,"revision":44,"locale":29},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6626},{"url":439,"details":6627,"fileName":445,"contentType":446},{"size":441,"image":6628},{"width":443,"height":444},{"sys":6630,"fields":6633},{"id":6631,"createdAt":6632},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":6634,"slug":6635,"articleIntro":6634,"category":6636},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[6637],{"metadata":6638,"sys":6641,"fields":6648},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6644,"publishedVersion":395,"revision":62,"contentType":6646,"locale":29},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":21,"type":12,"linkType":22},{"sys":6647},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6649,"metaTitle":405,"metaDescription":406,"mainTitle":6650,"subtitle":424,"heroImage":6665,"ctaButton":447,"ctaLink":448},[404],{"data":6651,"content":6652,"nodeType":74},{},[6653,6659],{"data":6654,"content":6655,"nodeType":78},{},[6656],{"data":6657,"marks":6658,"value":416,"nodeType":82},{},[],{"data":6660,"content":6661,"nodeType":87},{},[6662],{"data":6663,"marks":6664,"value":423,"nodeType":82},{},[],{"metadata":6666,"sys":6669,"fields":6674},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6672,"publishedVersion":62,"revision":44,"locale":29},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6675},{"url":439,"details":6676,"fileName":445,"contentType":446},{"size":441,"image":6677},{"width":443,"height":444},{"sys":6679,"fields":6682},{"id":6680,"createdAt":6681},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":6683,"slug":6684,"articleIntro":6683,"category":6685},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[6686],{"metadata":6687,"sys":6690,"fields":6697},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6693,"publishedVersion":395,"revision":62,"contentType":6695,"locale":29},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":21,"type":12,"linkType":22},{"sys":6696},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6698,"metaTitle":405,"metaDescription":406,"mainTitle":6699,"subtitle":424,"heroImage":6714,"ctaButton":447,"ctaLink":448},[404],{"data":6700,"content":6701,"nodeType":74},{},[6702,6708],{"data":6703,"content":6704,"nodeType":78},{},[6705],{"data":6706,"marks":6707,"value":416,"nodeType":82},{},[],{"data":6709,"content":6710,"nodeType":87},{},[6711],{"data":6712,"marks":6713,"value":423,"nodeType":82},{},[],{"metadata":6715,"sys":6718,"fields":6723},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6721,"publishedVersion":62,"revision":44,"locale":29},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6724},{"url":439,"details":6725,"fileName":445,"contentType":446},{"size":441,"image":6726},{"width":443,"height":444},{"sys":6728,"fields":6731},{"id":6729,"createdAt":6730},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":6732,"slug":6733,"articleIntro":6732,"category":6734},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[6735],{"metadata":6736,"sys":6739,"fields":6746},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6742,"publishedVersion":395,"revision":62,"contentType":6744,"locale":29},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":21,"type":12,"linkType":22},{"sys":6745},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6747,"metaTitle":405,"metaDescription":406,"mainTitle":6748,"subtitle":424,"heroImage":6763,"ctaButton":447,"ctaLink":448},[404],{"data":6749,"content":6750,"nodeType":74},{},[6751,6757],{"data":6752,"content":6753,"nodeType":78},{},[6754],{"data":6755,"marks":6756,"value":416,"nodeType":82},{},[],{"data":6758,"content":6759,"nodeType":87},{},[6760],{"data":6761,"marks":6762,"value":423,"nodeType":82},{},[],{"metadata":6764,"sys":6767,"fields":6772},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6770,"publishedVersion":62,"revision":44,"locale":29},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6773},{"url":439,"details":6774,"fileName":445,"contentType":446},{"size":441,"image":6775},{"width":443,"height":444},{"sys":6777,"fields":6780},{"id":6778,"createdAt":6779},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":6781,"slug":6782,"articleIntro":-1,"category":6783},"Compte 66 - Charges financières","compte-66-charges-financieres",[6784],{"metadata":6785,"sys":6788,"fields":6795},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6791,"publishedVersion":395,"revision":62,"contentType":6793,"locale":29},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":21,"type":12,"linkType":22},{"sys":6794},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6796,"metaTitle":405,"metaDescription":406,"mainTitle":6797,"subtitle":424,"heroImage":6812,"ctaButton":447,"ctaLink":448},[404],{"data":6798,"content":6799,"nodeType":74},{},[6800,6806],{"data":6801,"content":6802,"nodeType":78},{},[6803],{"data":6804,"marks":6805,"value":416,"nodeType":82},{},[],{"data":6807,"content":6808,"nodeType":87},{},[6809],{"data":6810,"marks":6811,"value":423,"nodeType":82},{},[],{"metadata":6813,"sys":6816,"fields":6821},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6819,"publishedVersion":62,"revision":44,"locale":29},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6822},{"url":439,"details":6823,"fileName":445,"contentType":446},{"size":441,"image":6824},{"width":443,"height":444},{"sys":6826,"fields":6829},{"id":6827,"createdAt":6828},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":6830,"slug":6831,"articleIntro":-1,"category":6832},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[6833],{"metadata":6834,"sys":6837,"fields":6844},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6840,"publishedVersion":395,"revision":62,"contentType":6842,"locale":29},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":21,"type":12,"linkType":22},{"sys":6843},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6845,"metaTitle":405,"metaDescription":406,"mainTitle":6846,"subtitle":424,"heroImage":6861,"ctaButton":447,"ctaLink":448},[404],{"data":6847,"content":6848,"nodeType":74},{},[6849,6855],{"data":6850,"content":6851,"nodeType":78},{},[6852],{"data":6853,"marks":6854,"value":416,"nodeType":82},{},[],{"data":6856,"content":6857,"nodeType":87},{},[6858],{"data":6859,"marks":6860,"value":423,"nodeType":82},{},[],{"metadata":6862,"sys":6865,"fields":6870},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6868,"publishedVersion":62,"revision":44,"locale":29},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6871},{"url":439,"details":6872,"fileName":445,"contentType":446},{"size":441,"image":6873},{"width":443,"height":444},{"sys":6875,"fields":6878},{"id":6876,"createdAt":6877},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":6879,"slug":6880,"articleIntro":-1,"category":6881},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[6882],{"metadata":6883,"sys":6886,"fields":6893},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6889,"publishedVersion":395,"revision":62,"contentType":6891,"locale":29},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":21,"type":12,"linkType":22},{"sys":6892},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6894,"metaTitle":405,"metaDescription":406,"mainTitle":6895,"subtitle":424,"heroImage":6910,"ctaButton":447,"ctaLink":448},[404],{"data":6896,"content":6897,"nodeType":74},{},[6898,6904],{"data":6899,"content":6900,"nodeType":78},{},[6901],{"data":6902,"marks":6903,"value":416,"nodeType":82},{},[],{"data":6905,"content":6906,"nodeType":87},{},[6907],{"data":6908,"marks":6909,"value":423,"nodeType":82},{},[],{"metadata":6911,"sys":6914,"fields":6919},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6917,"publishedVersion":62,"revision":44,"locale":29},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6920},{"url":439,"details":6921,"fileName":445,"contentType":446},{"size":441,"image":6922},{"width":443,"height":444},{"sys":6924,"fields":6927},{"id":6925,"createdAt":6926},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":6928,"slug":6929,"articleIntro":6928,"category":6930},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6938,"publishedVersion":395,"revision":62,"contentType":6940,"locale":29},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":21,"type":12,"linkType":22},{"sys":6941},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6943,"metaTitle":405,"metaDescription":406,"mainTitle":6944,"subtitle":424,"heroImage":6959,"ctaButton":447,"ctaLink":448},[404],{"data":6945,"content":6946,"nodeType":74},{},[6947,6953],{"data":6948,"content":6949,"nodeType":78},{},[6950],{"data":6951,"marks":6952,"value":416,"nodeType":82},{},[],{"data":6954,"content":6955,"nodeType":87},{},[6956],{"data":6957,"marks":6958,"value":423,"nodeType":82},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":6966,"publishedVersion":62,"revision":44,"locale":29},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":6969},{"url":439,"details":6970,"fileName":445,"contentType":446},{"size":441,"image":6971},{"width":443,"height":444},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":6977,"slug":6978,"articleIntro":6977,"category":6979},"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",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":6987,"publishedVersion":395,"revision":62,"contentType":6989,"locale":29},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":21,"type":12,"linkType":22},{"sys":6990},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":6992,"metaTitle":405,"metaDescription":406,"mainTitle":6993,"subtitle":424,"heroImage":7008,"ctaButton":447,"ctaLink":448},[404],{"data":6994,"content":6995,"nodeType":74},{},[6996,7002],{"data":6997,"content":6998,"nodeType":78},{},[6999],{"data":7000,"marks":7001,"value":416,"nodeType":82},{},[],{"data":7003,"content":7004,"nodeType":87},{},[7005],{"data":7006,"marks":7007,"value":423,"nodeType":82},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7015,"publishedVersion":62,"revision":44,"locale":29},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7018},{"url":439,"details":7019,"fileName":445,"contentType":446},{"size":441,"image":7020},{"width":443,"height":444},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":7026,"slug":7027,"articleIntro":7026,"category":7028},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7036,"publishedVersion":395,"revision":62,"contentType":7038,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"sys":7039},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7041,"metaTitle":405,"metaDescription":406,"mainTitle":7042,"subtitle":424,"heroImage":7057,"ctaButton":447,"ctaLink":448},[404],{"data":7043,"content":7044,"nodeType":74},{},[7045,7051],{"data":7046,"content":7047,"nodeType":78},{},[7048],{"data":7049,"marks":7050,"value":416,"nodeType":82},{},[],{"data":7052,"content":7053,"nodeType":87},{},[7054],{"data":7055,"marks":7056,"value":423,"nodeType":82},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7064,"publishedVersion":62,"revision":44,"locale":29},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7067},{"url":439,"details":7068,"fileName":445,"contentType":446},{"size":441,"image":7069},{"width":443,"height":444},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7085,"publishedVersion":395,"revision":62,"contentType":7087,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"sys":7088},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7090,"metaTitle":405,"metaDescription":406,"mainTitle":7091,"subtitle":424,"heroImage":7106,"ctaButton":447,"ctaLink":448},[404],{"data":7092,"content":7093,"nodeType":74},{},[7094,7100],{"data":7095,"content":7096,"nodeType":78},{},[7097],{"data":7098,"marks":7099,"value":416,"nodeType":82},{},[],{"data":7101,"content":7102,"nodeType":87},{},[7103],{"data":7104,"marks":7105,"value":423,"nodeType":82},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7113,"publishedVersion":62,"revision":44,"locale":29},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7116},{"url":439,"details":7117,"fileName":445,"contentType":446},{"size":441,"image":7118},{"width":443,"height":444},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":7124,"slug":7125,"articleIntro":-1,"category":7126},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7134,"publishedVersion":395,"revision":62,"contentType":7136,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"sys":7137},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7139,"metaTitle":405,"metaDescription":406,"mainTitle":7140,"subtitle":424,"heroImage":7155,"ctaButton":447,"ctaLink":448},[404],{"data":7141,"content":7142,"nodeType":74},{},[7143,7149],{"data":7144,"content":7145,"nodeType":78},{},[7146],{"data":7147,"marks":7148,"value":416,"nodeType":82},{},[],{"data":7150,"content":7151,"nodeType":87},{},[7152],{"data":7153,"marks":7154,"value":423,"nodeType":82},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7162,"publishedVersion":62,"revision":44,"locale":29},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7165},{"url":439,"details":7166,"fileName":445,"contentType":446},{"size":441,"image":7167},{"width":443,"height":444},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":7173,"slug":7174,"articleIntro":7173,"category":7175},"Compte 6026 - Emballages","compte-6026-emballages",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7183,"publishedVersion":395,"revision":62,"contentType":7185,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"sys":7186},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7188,"metaTitle":405,"metaDescription":406,"mainTitle":7189,"subtitle":424,"heroImage":7204,"ctaButton":447,"ctaLink":448},[404],{"data":7190,"content":7191,"nodeType":74},{},[7192,7198],{"data":7193,"content":7194,"nodeType":78},{},[7195],{"data":7196,"marks":7197,"value":416,"nodeType":82},{},[],{"data":7199,"content":7200,"nodeType":87},{},[7201],{"data":7202,"marks":7203,"value":423,"nodeType":82},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7211,"publishedVersion":62,"revision":44,"locale":29},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7214},{"url":439,"details":7215,"fileName":445,"contentType":446},{"size":441,"image":7216},{"width":443,"height":444},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":7222,"slug":7223,"articleIntro":7222,"category":7224},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7232,"publishedVersion":395,"revision":62,"contentType":7234,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"sys":7235},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7237,"metaTitle":405,"metaDescription":406,"mainTitle":7238,"subtitle":424,"heroImage":7253,"ctaButton":447,"ctaLink":448},[404],{"data":7239,"content":7240,"nodeType":74},{},[7241,7247],{"data":7242,"content":7243,"nodeType":78},{},[7244],{"data":7245,"marks":7246,"value":416,"nodeType":82},{},[],{"data":7248,"content":7249,"nodeType":87},{},[7250],{"data":7251,"marks":7252,"value":423,"nodeType":82},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7260,"publishedVersion":62,"revision":44,"locale":29},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7263},{"url":439,"details":7264,"fileName":445,"contentType":446},{"size":441,"image":7265},{"width":443,"height":444},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":7271,"slug":7272,"articleIntro":7271,"category":7273},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7281,"publishedVersion":395,"revision":62,"contentType":7283,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"sys":7284},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7286,"metaTitle":405,"metaDescription":406,"mainTitle":7287,"subtitle":424,"heroImage":7302,"ctaButton":447,"ctaLink":448},[404],{"data":7288,"content":7289,"nodeType":74},{},[7290,7296],{"data":7291,"content":7292,"nodeType":78},{},[7293],{"data":7294,"marks":7295,"value":416,"nodeType":82},{},[],{"data":7297,"content":7298,"nodeType":87},{},[7299],{"data":7300,"marks":7301,"value":423,"nodeType":82},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7309,"publishedVersion":62,"revision":44,"locale":29},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7312},{"url":439,"details":7313,"fileName":445,"contentType":446},{"size":441,"image":7314},{"width":443,"height":444},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":7320,"slug":7321,"articleIntro":7320,"category":7322},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7330,"publishedVersion":395,"revision":62,"contentType":7332,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"sys":7333},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7335,"metaTitle":405,"metaDescription":406,"mainTitle":7336,"subtitle":424,"heroImage":7351,"ctaButton":447,"ctaLink":448},[404],{"data":7337,"content":7338,"nodeType":74},{},[7339,7345],{"data":7340,"content":7341,"nodeType":78},{},[7342],{"data":7343,"marks":7344,"value":416,"nodeType":82},{},[],{"data":7346,"content":7347,"nodeType":87},{},[7348],{"data":7349,"marks":7350,"value":423,"nodeType":82},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7358,"publishedVersion":62,"revision":44,"locale":29},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7361},{"url":439,"details":7362,"fileName":445,"contentType":446},{"size":441,"image":7363},{"width":443,"height":444},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":7369,"slug":7370,"articleIntro":7369,"category":7371},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7379,"publishedVersion":395,"revision":62,"contentType":7381,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"sys":7382},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7384,"metaTitle":405,"metaDescription":406,"mainTitle":7385,"subtitle":424,"heroImage":7400,"ctaButton":447,"ctaLink":448},[404],{"data":7386,"content":7387,"nodeType":74},{},[7388,7394],{"data":7389,"content":7390,"nodeType":78},{},[7391],{"data":7392,"marks":7393,"value":416,"nodeType":82},{},[],{"data":7395,"content":7396,"nodeType":87},{},[7397],{"data":7398,"marks":7399,"value":423,"nodeType":82},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7407,"publishedVersion":62,"revision":44,"locale":29},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7410},{"url":439,"details":7411,"fileName":445,"contentType":446},{"size":441,"image":7412},{"width":443,"height":444},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":7418,"slug":7419,"articleIntro":-1,"category":7420},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7428,"publishedVersion":395,"revision":62,"contentType":7430,"locale":29},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":21,"type":12,"linkType":22},{"sys":7431},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7433,"metaTitle":405,"metaDescription":406,"mainTitle":7434,"subtitle":424,"heroImage":7449,"ctaButton":447,"ctaLink":448},[404],{"data":7435,"content":7436,"nodeType":74},{},[7437,7443],{"data":7438,"content":7439,"nodeType":78},{},[7440],{"data":7441,"marks":7442,"value":416,"nodeType":82},{},[],{"data":7444,"content":7445,"nodeType":87},{},[7446],{"data":7447,"marks":7448,"value":423,"nodeType":82},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7456,"publishedVersion":62,"revision":44,"locale":29},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7459},{"url":439,"details":7460,"fileName":445,"contentType":446},{"size":441,"image":7461},{"width":443,"height":444},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":7467,"slug":7468,"articleIntro":7467,"category":7469},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[7470],{"metadata":7471,"sys":7474,"fields":7481},{"tags":7472,"concepts":7473},[],[],{"space":7475,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7477,"publishedVersion":395,"revision":62,"contentType":7479,"locale":29},{"sys":7476},{"type":12,"linkType":13,"id":14},{"sys":7478},{"id":21,"type":12,"linkType":22},{"sys":7480},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7482,"metaTitle":405,"metaDescription":406,"mainTitle":7483,"subtitle":424,"heroImage":7498,"ctaButton":447,"ctaLink":448},[404],{"data":7484,"content":7485,"nodeType":74},{},[7486,7492],{"data":7487,"content":7488,"nodeType":78},{},[7489],{"data":7490,"marks":7491,"value":416,"nodeType":82},{},[],{"data":7493,"content":7494,"nodeType":87},{},[7495],{"data":7496,"marks":7497,"value":423,"nodeType":82},{},[],{"metadata":7499,"sys":7502,"fields":7507},{"tags":7500,"concepts":7501},[],[],{"space":7503,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7505,"publishedVersion":62,"revision":44,"locale":29},{"sys":7504},{"type":12,"linkType":13,"id":14},{"sys":7506},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7508},{"url":439,"details":7509,"fileName":445,"contentType":446},{"size":441,"image":7510},{"width":443,"height":444},{"sys":7512,"fields":7515},{"id":7513,"createdAt":7514},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":7516,"slug":7517,"articleIntro":-1,"category":7518},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[7519],{"metadata":7520,"sys":7523,"fields":7530},{"tags":7521,"concepts":7522},[],[],{"space":7524,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7526,"publishedVersion":395,"revision":62,"contentType":7528,"locale":29},{"sys":7525},{"type":12,"linkType":13,"id":14},{"sys":7527},{"id":21,"type":12,"linkType":22},{"sys":7529},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7531,"metaTitle":405,"metaDescription":406,"mainTitle":7532,"subtitle":424,"heroImage":7547,"ctaButton":447,"ctaLink":448},[404],{"data":7533,"content":7534,"nodeType":74},{},[7535,7541],{"data":7536,"content":7537,"nodeType":78},{},[7538],{"data":7539,"marks":7540,"value":416,"nodeType":82},{},[],{"data":7542,"content":7543,"nodeType":87},{},[7544],{"data":7545,"marks":7546,"value":423,"nodeType":82},{},[],{"metadata":7548,"sys":7551,"fields":7556},{"tags":7549,"concepts":7550},[],[],{"space":7552,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7554,"publishedVersion":62,"revision":44,"locale":29},{"sys":7553},{"type":12,"linkType":13,"id":14},{"sys":7555},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7557},{"url":439,"details":7558,"fileName":445,"contentType":446},{"size":441,"image":7559},{"width":443,"height":444},{"sys":7561,"fields":7564},{"id":7562,"createdAt":7563},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":7565,"slug":7566,"articleIntro":-1,"category":7567},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[7568],{"metadata":7569,"sys":7572,"fields":7579},{"tags":7570,"concepts":7571},[],[],{"space":7573,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7575,"publishedVersion":395,"revision":62,"contentType":7577,"locale":29},{"sys":7574},{"type":12,"linkType":13,"id":14},{"sys":7576},{"id":21,"type":12,"linkType":22},{"sys":7578},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7580,"metaTitle":405,"metaDescription":406,"mainTitle":7581,"subtitle":424,"heroImage":7596,"ctaButton":447,"ctaLink":448},[404],{"data":7582,"content":7583,"nodeType":74},{},[7584,7590],{"data":7585,"content":7586,"nodeType":78},{},[7587],{"data":7588,"marks":7589,"value":416,"nodeType":82},{},[],{"data":7591,"content":7592,"nodeType":87},{},[7593],{"data":7594,"marks":7595,"value":423,"nodeType":82},{},[],{"metadata":7597,"sys":7600,"fields":7605},{"tags":7598,"concepts":7599},[],[],{"space":7601,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7603,"publishedVersion":62,"revision":44,"locale":29},{"sys":7602},{"type":12,"linkType":13,"id":14},{"sys":7604},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7606},{"url":439,"details":7607,"fileName":445,"contentType":446},{"size":441,"image":7608},{"width":443,"height":444},{"sys":7610,"fields":7613},{"id":7611,"createdAt":7612},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":7614,"slug":7615,"articleIntro":7614,"category":7616},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[7617],{"metadata":7618,"sys":7621,"fields":7628},{"tags":7619,"concepts":7620},[],[],{"space":7622,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7624,"publishedVersion":395,"revision":62,"contentType":7626,"locale":29},{"sys":7623},{"type":12,"linkType":13,"id":14},{"sys":7625},{"id":21,"type":12,"linkType":22},{"sys":7627},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7629,"metaTitle":405,"metaDescription":406,"mainTitle":7630,"subtitle":424,"heroImage":7645,"ctaButton":447,"ctaLink":448},[404],{"data":7631,"content":7632,"nodeType":74},{},[7633,7639],{"data":7634,"content":7635,"nodeType":78},{},[7636],{"data":7637,"marks":7638,"value":416,"nodeType":82},{},[],{"data":7640,"content":7641,"nodeType":87},{},[7642],{"data":7643,"marks":7644,"value":423,"nodeType":82},{},[],{"metadata":7646,"sys":7649,"fields":7654},{"tags":7647,"concepts":7648},[],[],{"space":7650,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7652,"publishedVersion":62,"revision":44,"locale":29},{"sys":7651},{"type":12,"linkType":13,"id":14},{"sys":7653},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7655},{"url":439,"details":7656,"fileName":445,"contentType":446},{"size":441,"image":7657},{"width":443,"height":444},{"sys":7659,"fields":7662},{"id":7660,"createdAt":7661},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":7663,"slug":7664,"articleIntro":7663,"category":7665},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[7666],{"metadata":7667,"sys":7670,"fields":7677},{"tags":7668,"concepts":7669},[],[],{"space":7671,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7673,"publishedVersion":395,"revision":62,"contentType":7675,"locale":29},{"sys":7672},{"type":12,"linkType":13,"id":14},{"sys":7674},{"id":21,"type":12,"linkType":22},{"sys":7676},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7678,"metaTitle":405,"metaDescription":406,"mainTitle":7679,"subtitle":424,"heroImage":7694,"ctaButton":447,"ctaLink":448},[404],{"data":7680,"content":7681,"nodeType":74},{},[7682,7688],{"data":7683,"content":7684,"nodeType":78},{},[7685],{"data":7686,"marks":7687,"value":416,"nodeType":82},{},[],{"data":7689,"content":7690,"nodeType":87},{},[7691],{"data":7692,"marks":7693,"value":423,"nodeType":82},{},[],{"metadata":7695,"sys":7698,"fields":7703},{"tags":7696,"concepts":7697},[],[],{"space":7699,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7701,"publishedVersion":62,"revision":44,"locale":29},{"sys":7700},{"type":12,"linkType":13,"id":14},{"sys":7702},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7704},{"url":439,"details":7705,"fileName":445,"contentType":446},{"size":441,"image":7706},{"width":443,"height":444},{"sys":7708,"fields":7711},{"id":7709,"createdAt":7710},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7712,"slug":7713,"articleIntro":7712,"category":7714},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7715],{"metadata":7716,"sys":7719,"fields":7726},{"tags":7717,"concepts":7718},[],[],{"space":7720,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7722,"publishedVersion":395,"revision":62,"contentType":7724,"locale":29},{"sys":7721},{"type":12,"linkType":13,"id":14},{"sys":7723},{"id":21,"type":12,"linkType":22},{"sys":7725},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7727,"metaTitle":405,"metaDescription":406,"mainTitle":7728,"subtitle":424,"heroImage":7743,"ctaButton":447,"ctaLink":448},[404],{"data":7729,"content":7730,"nodeType":74},{},[7731,7737],{"data":7732,"content":7733,"nodeType":78},{},[7734],{"data":7735,"marks":7736,"value":416,"nodeType":82},{},[],{"data":7738,"content":7739,"nodeType":87},{},[7740],{"data":7741,"marks":7742,"value":423,"nodeType":82},{},[],{"metadata":7744,"sys":7747,"fields":7752},{"tags":7745,"concepts":7746},[],[],{"space":7748,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7750,"publishedVersion":62,"revision":44,"locale":29},{"sys":7749},{"type":12,"linkType":13,"id":14},{"sys":7751},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7753},{"url":439,"details":7754,"fileName":445,"contentType":446},{"size":441,"image":7755},{"width":443,"height":444},{"sys":7757,"fields":7760},{"id":7758,"createdAt":7759},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":7761,"slug":7762,"articleIntro":7761,"category":7763},"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",[7764],{"metadata":7765,"sys":7768,"fields":7775},{"tags":7766,"concepts":7767},[],[],{"space":7769,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7771,"publishedVersion":395,"revision":62,"contentType":7773,"locale":29},{"sys":7770},{"type":12,"linkType":13,"id":14},{"sys":7772},{"id":21,"type":12,"linkType":22},{"sys":7774},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7776,"metaTitle":405,"metaDescription":406,"mainTitle":7777,"subtitle":424,"heroImage":7792,"ctaButton":447,"ctaLink":448},[404],{"data":7778,"content":7779,"nodeType":74},{},[7780,7786],{"data":7781,"content":7782,"nodeType":78},{},[7783],{"data":7784,"marks":7785,"value":416,"nodeType":82},{},[],{"data":7787,"content":7788,"nodeType":87},{},[7789],{"data":7790,"marks":7791,"value":423,"nodeType":82},{},[],{"metadata":7793,"sys":7796,"fields":7801},{"tags":7794,"concepts":7795},[],[],{"space":7797,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7799,"publishedVersion":62,"revision":44,"locale":29},{"sys":7798},{"type":12,"linkType":13,"id":14},{"sys":7800},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7802},{"url":439,"details":7803,"fileName":445,"contentType":446},{"size":441,"image":7804},{"width":443,"height":444},{"sys":7806,"fields":7809},{"id":7807,"createdAt":7808},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":7810,"slug":7811,"articleIntro":7810,"category":7812},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[7813],{"metadata":7814,"sys":7817,"fields":7824},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7820,"publishedVersion":395,"revision":62,"contentType":7822,"locale":29},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":21,"type":12,"linkType":22},{"sys":7823},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7825,"metaTitle":405,"metaDescription":406,"mainTitle":7826,"subtitle":424,"heroImage":7841,"ctaButton":447,"ctaLink":448},[404],{"data":7827,"content":7828,"nodeType":74},{},[7829,7835],{"data":7830,"content":7831,"nodeType":78},{},[7832],{"data":7833,"marks":7834,"value":416,"nodeType":82},{},[],{"data":7836,"content":7837,"nodeType":87},{},[7838],{"data":7839,"marks":7840,"value":423,"nodeType":82},{},[],{"metadata":7842,"sys":7845,"fields":7850},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7848,"publishedVersion":62,"revision":44,"locale":29},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7851},{"url":439,"details":7852,"fileName":445,"contentType":446},{"size":441,"image":7853},{"width":443,"height":444},{"sys":7855,"fields":7858},{"id":7856,"createdAt":7857},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":7859,"slug":7860,"articleIntro":7859,"category":7861},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[7862],{"metadata":7863,"sys":7866,"fields":7873},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7869,"publishedVersion":395,"revision":62,"contentType":7871,"locale":29},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":21,"type":12,"linkType":22},{"sys":7872},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7874,"metaTitle":405,"metaDescription":406,"mainTitle":7875,"subtitle":424,"heroImage":7890,"ctaButton":447,"ctaLink":448},[404],{"data":7876,"content":7877,"nodeType":74},{},[7878,7884],{"data":7879,"content":7880,"nodeType":78},{},[7881],{"data":7882,"marks":7883,"value":416,"nodeType":82},{},[],{"data":7885,"content":7886,"nodeType":87},{},[7887],{"data":7888,"marks":7889,"value":423,"nodeType":82},{},[],{"metadata":7891,"sys":7894,"fields":7899},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7897,"publishedVersion":62,"revision":44,"locale":29},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7900},{"url":439,"details":7901,"fileName":445,"contentType":446},{"size":441,"image":7902},{"width":443,"height":444},{"sys":7904,"fields":7907},{"id":7905,"createdAt":7906},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":7908,"slug":7909,"articleIntro":7908,"category":7910},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[7911],{"metadata":7912,"sys":7915,"fields":7922},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7918,"publishedVersion":395,"revision":62,"contentType":7920,"locale":29},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":21,"type":12,"linkType":22},{"sys":7921},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7923,"metaTitle":405,"metaDescription":406,"mainTitle":7924,"subtitle":424,"heroImage":7939,"ctaButton":447,"ctaLink":448},[404],{"data":7925,"content":7926,"nodeType":74},{},[7927,7933],{"data":7928,"content":7929,"nodeType":78},{},[7930],{"data":7931,"marks":7932,"value":416,"nodeType":82},{},[],{"data":7934,"content":7935,"nodeType":87},{},[7936],{"data":7937,"marks":7938,"value":423,"nodeType":82},{},[],{"metadata":7940,"sys":7943,"fields":7948},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7946,"publishedVersion":62,"revision":44,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7949},{"url":439,"details":7950,"fileName":445,"contentType":446},{"size":441,"image":7951},{"width":443,"height":444},{"sys":7953,"fields":7956},{"id":7954,"createdAt":7955},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":7957,"slug":7958,"articleIntro":7957,"category":7959},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[7960],{"metadata":7961,"sys":7964,"fields":7971},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":7967,"publishedVersion":395,"revision":62,"contentType":7969,"locale":29},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":21,"type":12,"linkType":22},{"sys":7970},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":7972,"metaTitle":405,"metaDescription":406,"mainTitle":7973,"subtitle":424,"heroImage":7988,"ctaButton":447,"ctaLink":448},[404],{"data":7974,"content":7975,"nodeType":74},{},[7976,7982],{"data":7977,"content":7978,"nodeType":78},{},[7979],{"data":7980,"marks":7981,"value":416,"nodeType":82},{},[],{"data":7983,"content":7984,"nodeType":87},{},[7985],{"data":7986,"marks":7987,"value":423,"nodeType":82},{},[],{"metadata":7989,"sys":7992,"fields":7997},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":7995,"publishedVersion":62,"revision":44,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":7998},{"url":439,"details":7999,"fileName":445,"contentType":446},{"size":441,"image":8000},{"width":443,"height":444},{"sys":8002,"fields":8005},{"id":8003,"createdAt":8004},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":8006,"slug":8007,"articleIntro":8006,"category":8008},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[8009],{"metadata":8010,"sys":8013,"fields":8020},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8016,"publishedVersion":395,"revision":62,"contentType":8018,"locale":29},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":21,"type":12,"linkType":22},{"sys":8019},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8021,"metaTitle":405,"metaDescription":406,"mainTitle":8022,"subtitle":424,"heroImage":8037,"ctaButton":447,"ctaLink":448},[404],{"data":8023,"content":8024,"nodeType":74},{},[8025,8031],{"data":8026,"content":8027,"nodeType":78},{},[8028],{"data":8029,"marks":8030,"value":416,"nodeType":82},{},[],{"data":8032,"content":8033,"nodeType":87},{},[8034],{"data":8035,"marks":8036,"value":423,"nodeType":82},{},[],{"metadata":8038,"sys":8041,"fields":8046},{"tags":8039,"concepts":8040},[],[],{"space":8042,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8044,"publishedVersion":62,"revision":44,"locale":29},{"sys":8043},{"type":12,"linkType":13,"id":14},{"sys":8045},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8047},{"url":439,"details":8048,"fileName":445,"contentType":446},{"size":441,"image":8049},{"width":443,"height":444},{"sys":8051,"fields":8054},{"id":8052,"createdAt":8053},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":8055,"slug":8056,"articleIntro":8055,"category":8057},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[8058],{"metadata":8059,"sys":8062,"fields":8069},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8065,"publishedVersion":395,"revision":62,"contentType":8067,"locale":29},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":21,"type":12,"linkType":22},{"sys":8068},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8070,"metaTitle":405,"metaDescription":406,"mainTitle":8071,"subtitle":424,"heroImage":8086,"ctaButton":447,"ctaLink":448},[404],{"data":8072,"content":8073,"nodeType":74},{},[8074,8080],{"data":8075,"content":8076,"nodeType":78},{},[8077],{"data":8078,"marks":8079,"value":416,"nodeType":82},{},[],{"data":8081,"content":8082,"nodeType":87},{},[8083],{"data":8084,"marks":8085,"value":423,"nodeType":82},{},[],{"metadata":8087,"sys":8090,"fields":8095},{"tags":8088,"concepts":8089},[],[],{"space":8091,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8093,"publishedVersion":62,"revision":44,"locale":29},{"sys":8092},{"type":12,"linkType":13,"id":14},{"sys":8094},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8096},{"url":439,"details":8097,"fileName":445,"contentType":446},{"size":441,"image":8098},{"width":443,"height":444},{"sys":8100,"fields":8103},{"id":8101,"createdAt":8102},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":8104,"slug":8105,"articleIntro":-1,"category":8106},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[8107],{"metadata":8108,"sys":8111,"fields":8118},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8114,"publishedVersion":395,"revision":62,"contentType":8116,"locale":29},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":21,"type":12,"linkType":22},{"sys":8117},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8119,"metaTitle":405,"metaDescription":406,"mainTitle":8120,"subtitle":424,"heroImage":8135,"ctaButton":447,"ctaLink":448},[404],{"data":8121,"content":8122,"nodeType":74},{},[8123,8129],{"data":8124,"content":8125,"nodeType":78},{},[8126],{"data":8127,"marks":8128,"value":416,"nodeType":82},{},[],{"data":8130,"content":8131,"nodeType":87},{},[8132],{"data":8133,"marks":8134,"value":423,"nodeType":82},{},[],{"metadata":8136,"sys":8139,"fields":8144},{"tags":8137,"concepts":8138},[],[],{"space":8140,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8142,"publishedVersion":62,"revision":44,"locale":29},{"sys":8141},{"type":12,"linkType":13,"id":14},{"sys":8143},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8145},{"url":439,"details":8146,"fileName":445,"contentType":446},{"size":441,"image":8147},{"width":443,"height":444},{"sys":8149,"fields":8152},{"id":8150,"createdAt":8151},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":8153,"slug":8154,"articleIntro":8153,"category":8155},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[8156],{"metadata":8157,"sys":8160,"fields":8167},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8163,"publishedVersion":395,"revision":62,"contentType":8165,"locale":29},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":21,"type":12,"linkType":22},{"sys":8166},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8168,"metaTitle":405,"metaDescription":406,"mainTitle":8169,"subtitle":424,"heroImage":8184,"ctaButton":447,"ctaLink":448},[404],{"data":8170,"content":8171,"nodeType":74},{},[8172,8178],{"data":8173,"content":8174,"nodeType":78},{},[8175],{"data":8176,"marks":8177,"value":416,"nodeType":82},{},[],{"data":8179,"content":8180,"nodeType":87},{},[8181],{"data":8182,"marks":8183,"value":423,"nodeType":82},{},[],{"metadata":8185,"sys":8188,"fields":8193},{"tags":8186,"concepts":8187},[],[],{"space":8189,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8191,"publishedVersion":62,"revision":44,"locale":29},{"sys":8190},{"type":12,"linkType":13,"id":14},{"sys":8192},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8194},{"url":439,"details":8195,"fileName":445,"contentType":446},{"size":441,"image":8196},{"width":443,"height":444},{"sys":8198,"fields":8201},{"id":8199,"createdAt":8200},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":8202,"slug":8203,"articleIntro":8202,"category":8204},"335 - Travaux en cours","compte-335-travaux-en-cours",[8205],{"metadata":8206,"sys":8209,"fields":8216},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8212,"publishedVersion":395,"revision":62,"contentType":8214,"locale":29},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":21,"type":12,"linkType":22},{"sys":8215},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8217,"metaTitle":405,"metaDescription":406,"mainTitle":8218,"subtitle":424,"heroImage":8233,"ctaButton":447,"ctaLink":448},[404],{"data":8219,"content":8220,"nodeType":74},{},[8221,8227],{"data":8222,"content":8223,"nodeType":78},{},[8224],{"data":8225,"marks":8226,"value":416,"nodeType":82},{},[],{"data":8228,"content":8229,"nodeType":87},{},[8230],{"data":8231,"marks":8232,"value":423,"nodeType":82},{},[],{"metadata":8234,"sys":8237,"fields":8242},{"tags":8235,"concepts":8236},[],[],{"space":8238,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8240,"publishedVersion":62,"revision":44,"locale":29},{"sys":8239},{"type":12,"linkType":13,"id":14},{"sys":8241},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8243},{"url":439,"details":8244,"fileName":445,"contentType":446},{"size":441,"image":8245},{"width":443,"height":444},{"sys":8247,"fields":8250},{"id":8248,"createdAt":8249},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":8251,"slug":8252,"articleIntro":8251,"category":8253},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[8254],{"metadata":8255,"sys":8258,"fields":8265},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8261,"publishedVersion":395,"revision":62,"contentType":8263,"locale":29},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":21,"type":12,"linkType":22},{"sys":8264},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8266,"metaTitle":405,"metaDescription":406,"mainTitle":8267,"subtitle":424,"heroImage":8282,"ctaButton":447,"ctaLink":448},[404],{"data":8268,"content":8269,"nodeType":74},{},[8270,8276],{"data":8271,"content":8272,"nodeType":78},{},[8273],{"data":8274,"marks":8275,"value":416,"nodeType":82},{},[],{"data":8277,"content":8278,"nodeType":87},{},[8279],{"data":8280,"marks":8281,"value":423,"nodeType":82},{},[],{"metadata":8283,"sys":8286,"fields":8291},{"tags":8284,"concepts":8285},[],[],{"space":8287,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8289,"publishedVersion":62,"revision":44,"locale":29},{"sys":8288},{"type":12,"linkType":13,"id":14},{"sys":8290},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8292},{"url":439,"details":8293,"fileName":445,"contentType":446},{"size":441,"image":8294},{"width":443,"height":444},{"sys":8296,"fields":8299},{"id":8297,"createdAt":8298},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":8300,"slug":8301,"articleIntro":8300,"category":8302},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[8303],{"metadata":8304,"sys":8307,"fields":8314},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8310,"publishedVersion":395,"revision":62,"contentType":8312,"locale":29},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":21,"type":12,"linkType":22},{"sys":8313},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8315,"metaTitle":405,"metaDescription":406,"mainTitle":8316,"subtitle":424,"heroImage":8331,"ctaButton":447,"ctaLink":448},[404],{"data":8317,"content":8318,"nodeType":74},{},[8319,8325],{"data":8320,"content":8321,"nodeType":78},{},[8322],{"data":8323,"marks":8324,"value":416,"nodeType":82},{},[],{"data":8326,"content":8327,"nodeType":87},{},[8328],{"data":8329,"marks":8330,"value":423,"nodeType":82},{},[],{"metadata":8332,"sys":8335,"fields":8340},{"tags":8333,"concepts":8334},[],[],{"space":8336,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8338,"publishedVersion":62,"revision":44,"locale":29},{"sys":8337},{"type":12,"linkType":13,"id":14},{"sys":8339},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8341},{"url":439,"details":8342,"fileName":445,"contentType":446},{"size":441,"image":8343},{"width":443,"height":444},{"sys":8345,"fields":8348},{"id":8346,"createdAt":8347},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":8349,"slug":8350,"articleIntro":8349,"category":8351},"Compte 213 - Constructions","compte-213-constructions",[8352],{"metadata":8353,"sys":8356,"fields":8363},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8359,"publishedVersion":395,"revision":62,"contentType":8361,"locale":29},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":21,"type":12,"linkType":22},{"sys":8362},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8364,"metaTitle":405,"metaDescription":406,"mainTitle":8365,"subtitle":424,"heroImage":8380,"ctaButton":447,"ctaLink":448},[404],{"data":8366,"content":8367,"nodeType":74},{},[8368,8374],{"data":8369,"content":8370,"nodeType":78},{},[8371],{"data":8372,"marks":8373,"value":416,"nodeType":82},{},[],{"data":8375,"content":8376,"nodeType":87},{},[8377],{"data":8378,"marks":8379,"value":423,"nodeType":82},{},[],{"metadata":8381,"sys":8384,"fields":8389},{"tags":8382,"concepts":8383},[],[],{"space":8385,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8387,"publishedVersion":62,"revision":44,"locale":29},{"sys":8386},{"type":12,"linkType":13,"id":14},{"sys":8388},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8390},{"url":439,"details":8391,"fileName":445,"contentType":446},{"size":441,"image":8392},{"width":443,"height":444},{"sys":8394,"fields":8397},{"id":8395,"createdAt":8396},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":8398,"slug":8399,"articleIntro":-1,"category":8400},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[8401],{"metadata":8402,"sys":8405,"fields":8412},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8408,"publishedVersion":395,"revision":62,"contentType":8410,"locale":29},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":21,"type":12,"linkType":22},{"sys":8411},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8413,"metaTitle":405,"metaDescription":406,"mainTitle":8414,"subtitle":424,"heroImage":8429,"ctaButton":447,"ctaLink":448},[404],{"data":8415,"content":8416,"nodeType":74},{},[8417,8423],{"data":8418,"content":8419,"nodeType":78},{},[8420],{"data":8421,"marks":8422,"value":416,"nodeType":82},{},[],{"data":8424,"content":8425,"nodeType":87},{},[8426],{"data":8427,"marks":8428,"value":423,"nodeType":82},{},[],{"metadata":8430,"sys":8433,"fields":8438},{"tags":8431,"concepts":8432},[],[],{"space":8434,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8436,"publishedVersion":62,"revision":44,"locale":29},{"sys":8435},{"type":12,"linkType":13,"id":14},{"sys":8437},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8439},{"url":439,"details":8440,"fileName":445,"contentType":446},{"size":441,"image":8441},{"width":443,"height":444},{"sys":8443,"fields":8446},{"id":8444,"createdAt":8445},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8447,"slug":8448,"articleIntro":8447,"category":8449},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8450],{"metadata":8451,"sys":8454,"fields":8461},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8457,"publishedVersion":395,"revision":62,"contentType":8459,"locale":29},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":21,"type":12,"linkType":22},{"sys":8460},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8462,"metaTitle":405,"metaDescription":406,"mainTitle":8463,"subtitle":424,"heroImage":8478,"ctaButton":447,"ctaLink":448},[404],{"data":8464,"content":8465,"nodeType":74},{},[8466,8472],{"data":8467,"content":8468,"nodeType":78},{},[8469],{"data":8470,"marks":8471,"value":416,"nodeType":82},{},[],{"data":8473,"content":8474,"nodeType":87},{},[8475],{"data":8476,"marks":8477,"value":423,"nodeType":82},{},[],{"metadata":8479,"sys":8482,"fields":8487},{"tags":8480,"concepts":8481},[],[],{"space":8483,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8485,"publishedVersion":62,"revision":44,"locale":29},{"sys":8484},{"type":12,"linkType":13,"id":14},{"sys":8486},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8488},{"url":439,"details":8489,"fileName":445,"contentType":446},{"size":441,"image":8490},{"width":443,"height":444},{"sys":8492,"fields":8495},{"id":8493,"createdAt":8494},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":8496,"slug":8497,"articleIntro":8496,"category":8498},"Compte 6237 - Publications","compte-6237-publications",[8499],{"metadata":8500,"sys":8503,"fields":8510},{"tags":8501,"concepts":8502},[],[],{"space":8504,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8506,"publishedVersion":395,"revision":62,"contentType":8508,"locale":29},{"sys":8505},{"type":12,"linkType":13,"id":14},{"sys":8507},{"id":21,"type":12,"linkType":22},{"sys":8509},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8511,"metaTitle":405,"metaDescription":406,"mainTitle":8512,"subtitle":424,"heroImage":8527,"ctaButton":447,"ctaLink":448},[404],{"data":8513,"content":8514,"nodeType":74},{},[8515,8521],{"data":8516,"content":8517,"nodeType":78},{},[8518],{"data":8519,"marks":8520,"value":416,"nodeType":82},{},[],{"data":8522,"content":8523,"nodeType":87},{},[8524],{"data":8525,"marks":8526,"value":423,"nodeType":82},{},[],{"metadata":8528,"sys":8531,"fields":8536},{"tags":8529,"concepts":8530},[],[],{"space":8532,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8534,"publishedVersion":62,"revision":44,"locale":29},{"sys":8533},{"type":12,"linkType":13,"id":14},{"sys":8535},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8537},{"url":439,"details":8538,"fileName":445,"contentType":446},{"size":441,"image":8539},{"width":443,"height":444},{"sys":8541,"fields":8544},{"id":8542,"createdAt":8543},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":8545,"slug":8546,"articleIntro":8545,"category":8547},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[8548],{"metadata":8549,"sys":8552,"fields":8559},{"tags":8550,"concepts":8551},[],[],{"space":8553,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8555,"publishedVersion":395,"revision":62,"contentType":8557,"locale":29},{"sys":8554},{"type":12,"linkType":13,"id":14},{"sys":8556},{"id":21,"type":12,"linkType":22},{"sys":8558},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8560,"metaTitle":405,"metaDescription":406,"mainTitle":8561,"subtitle":424,"heroImage":8576,"ctaButton":447,"ctaLink":448},[404],{"data":8562,"content":8563,"nodeType":74},{},[8564,8570],{"data":8565,"content":8566,"nodeType":78},{},[8567],{"data":8568,"marks":8569,"value":416,"nodeType":82},{},[],{"data":8571,"content":8572,"nodeType":87},{},[8573],{"data":8574,"marks":8575,"value":423,"nodeType":82},{},[],{"metadata":8577,"sys":8580,"fields":8585},{"tags":8578,"concepts":8579},[],[],{"space":8581,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8583,"publishedVersion":62,"revision":44,"locale":29},{"sys":8582},{"type":12,"linkType":13,"id":14},{"sys":8584},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8586},{"url":439,"details":8587,"fileName":445,"contentType":446},{"size":441,"image":8588},{"width":443,"height":444},{"sys":8590,"fields":8593},{"id":8591,"createdAt":8592},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":8594,"slug":8595,"articleIntro":8594,"category":8596},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[8597],{"metadata":8598,"sys":8601,"fields":8608},{"tags":8599,"concepts":8600},[],[],{"space":8602,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8604,"publishedVersion":395,"revision":62,"contentType":8606,"locale":29},{"sys":8603},{"type":12,"linkType":13,"id":14},{"sys":8605},{"id":21,"type":12,"linkType":22},{"sys":8607},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8609,"metaTitle":405,"metaDescription":406,"mainTitle":8610,"subtitle":424,"heroImage":8625,"ctaButton":447,"ctaLink":448},[404],{"data":8611,"content":8612,"nodeType":74},{},[8613,8619],{"data":8614,"content":8615,"nodeType":78},{},[8616],{"data":8617,"marks":8618,"value":416,"nodeType":82},{},[],{"data":8620,"content":8621,"nodeType":87},{},[8622],{"data":8623,"marks":8624,"value":423,"nodeType":82},{},[],{"metadata":8626,"sys":8629,"fields":8634},{"tags":8627,"concepts":8628},[],[],{"space":8630,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8632,"publishedVersion":62,"revision":44,"locale":29},{"sys":8631},{"type":12,"linkType":13,"id":14},{"sys":8633},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8635},{"url":439,"details":8636,"fileName":445,"contentType":446},{"size":441,"image":8637},{"width":443,"height":444},{"sys":8639,"fields":8642},{"id":8640,"createdAt":8641},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":8643,"slug":8644,"articleIntro":-1,"category":8645},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[8646],{"metadata":8647,"sys":8650,"fields":8657},{"tags":8648,"concepts":8649},[],[],{"space":8651,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8653,"publishedVersion":395,"revision":62,"contentType":8655,"locale":29},{"sys":8652},{"type":12,"linkType":13,"id":14},{"sys":8654},{"id":21,"type":12,"linkType":22},{"sys":8656},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8658,"metaTitle":405,"metaDescription":406,"mainTitle":8659,"subtitle":424,"heroImage":8674,"ctaButton":447,"ctaLink":448},[404],{"data":8660,"content":8661,"nodeType":74},{},[8662,8668],{"data":8663,"content":8664,"nodeType":78},{},[8665],{"data":8666,"marks":8667,"value":416,"nodeType":82},{},[],{"data":8669,"content":8670,"nodeType":87},{},[8671],{"data":8672,"marks":8673,"value":423,"nodeType":82},{},[],{"metadata":8675,"sys":8678,"fields":8683},{"tags":8676,"concepts":8677},[],[],{"space":8679,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8681,"publishedVersion":62,"revision":44,"locale":29},{"sys":8680},{"type":12,"linkType":13,"id":14},{"sys":8682},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8684},{"url":439,"details":8685,"fileName":445,"contentType":446},{"size":441,"image":8686},{"width":443,"height":444},{"sys":8688,"fields":8691},{"id":8689,"createdAt":8690},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":8692,"slug":8693,"articleIntro":8692,"category":8694},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[8695],{"metadata":8696,"sys":8699,"fields":8706},{"tags":8697,"concepts":8698},[],[],{"space":8700,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8702,"publishedVersion":395,"revision":62,"contentType":8704,"locale":29},{"sys":8701},{"type":12,"linkType":13,"id":14},{"sys":8703},{"id":21,"type":12,"linkType":22},{"sys":8705},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8707,"metaTitle":405,"metaDescription":406,"mainTitle":8708,"subtitle":424,"heroImage":8723,"ctaButton":447,"ctaLink":448},[404],{"data":8709,"content":8710,"nodeType":74},{},[8711,8717],{"data":8712,"content":8713,"nodeType":78},{},[8714],{"data":8715,"marks":8716,"value":416,"nodeType":82},{},[],{"data":8718,"content":8719,"nodeType":87},{},[8720],{"data":8721,"marks":8722,"value":423,"nodeType":82},{},[],{"metadata":8724,"sys":8727,"fields":8732},{"tags":8725,"concepts":8726},[],[],{"space":8728,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8730,"publishedVersion":62,"revision":44,"locale":29},{"sys":8729},{"type":12,"linkType":13,"id":14},{"sys":8731},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8733},{"url":439,"details":8734,"fileName":445,"contentType":446},{"size":441,"image":8735},{"width":443,"height":444},{"sys":8737,"fields":8740},{"id":8738,"createdAt":8739},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":8741,"slug":8742,"articleIntro":8741,"category":8743},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[8744],{"metadata":8745,"sys":8748,"fields":8755},{"tags":8746,"concepts":8747},[],[],{"space":8749,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8751,"publishedVersion":395,"revision":62,"contentType":8753,"locale":29},{"sys":8750},{"type":12,"linkType":13,"id":14},{"sys":8752},{"id":21,"type":12,"linkType":22},{"sys":8754},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8756,"metaTitle":405,"metaDescription":406,"mainTitle":8757,"subtitle":424,"heroImage":8772,"ctaButton":447,"ctaLink":448},[404],{"data":8758,"content":8759,"nodeType":74},{},[8760,8766],{"data":8761,"content":8762,"nodeType":78},{},[8763],{"data":8764,"marks":8765,"value":416,"nodeType":82},{},[],{"data":8767,"content":8768,"nodeType":87},{},[8769],{"data":8770,"marks":8771,"value":423,"nodeType":82},{},[],{"metadata":8773,"sys":8776,"fields":8781},{"tags":8774,"concepts":8775},[],[],{"space":8777,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8779,"publishedVersion":62,"revision":44,"locale":29},{"sys":8778},{"type":12,"linkType":13,"id":14},{"sys":8780},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8782},{"url":439,"details":8783,"fileName":445,"contentType":446},{"size":441,"image":8784},{"width":443,"height":444},{"sys":8786,"fields":8789},{"id":8787,"createdAt":8788},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":8790,"slug":8791,"articleIntro":8790,"category":8792},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[8793],{"metadata":8794,"sys":8797,"fields":8804},{"tags":8795,"concepts":8796},[],[],{"space":8798,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8800,"publishedVersion":395,"revision":62,"contentType":8802,"locale":29},{"sys":8799},{"type":12,"linkType":13,"id":14},{"sys":8801},{"id":21,"type":12,"linkType":22},{"sys":8803},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8805,"metaTitle":405,"metaDescription":406,"mainTitle":8806,"subtitle":424,"heroImage":8821,"ctaButton":447,"ctaLink":448},[404],{"data":8807,"content":8808,"nodeType":74},{},[8809,8815],{"data":8810,"content":8811,"nodeType":78},{},[8812],{"data":8813,"marks":8814,"value":416,"nodeType":82},{},[],{"data":8816,"content":8817,"nodeType":87},{},[8818],{"data":8819,"marks":8820,"value":423,"nodeType":82},{},[],{"metadata":8822,"sys":8825,"fields":8830},{"tags":8823,"concepts":8824},[],[],{"space":8826,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8828,"publishedVersion":62,"revision":44,"locale":29},{"sys":8827},{"type":12,"linkType":13,"id":14},{"sys":8829},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8831},{"url":439,"details":8832,"fileName":445,"contentType":446},{"size":441,"image":8833},{"width":443,"height":444},{"sys":8835,"fields":8838},{"id":8836,"createdAt":8837},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":8839,"slug":8840,"articleIntro":-1,"category":8841},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[8842],{"metadata":8843,"sys":8846,"fields":8853},{"tags":8844,"concepts":8845},[],[],{"space":8847,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8849,"publishedVersion":395,"revision":62,"contentType":8851,"locale":29},{"sys":8848},{"type":12,"linkType":13,"id":14},{"sys":8850},{"id":21,"type":12,"linkType":22},{"sys":8852},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8854,"metaTitle":405,"metaDescription":406,"mainTitle":8855,"subtitle":424,"heroImage":8870,"ctaButton":447,"ctaLink":448},[404],{"data":8856,"content":8857,"nodeType":74},{},[8858,8864],{"data":8859,"content":8860,"nodeType":78},{},[8861],{"data":8862,"marks":8863,"value":416,"nodeType":82},{},[],{"data":8865,"content":8866,"nodeType":87},{},[8867],{"data":8868,"marks":8869,"value":423,"nodeType":82},{},[],{"metadata":8871,"sys":8874,"fields":8879},{"tags":8872,"concepts":8873},[],[],{"space":8875,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8877,"publishedVersion":62,"revision":44,"locale":29},{"sys":8876},{"type":12,"linkType":13,"id":14},{"sys":8878},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8880},{"url":439,"details":8881,"fileName":445,"contentType":446},{"size":441,"image":8882},{"width":443,"height":444},{"sys":8884,"fields":8887},{"id":8885,"createdAt":8886},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":8888,"slug":8889,"articleIntro":-1,"category":8890},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[8891],{"metadata":8892,"sys":8895,"fields":8902},{"tags":8893,"concepts":8894},[],[],{"space":8896,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8898,"publishedVersion":395,"revision":62,"contentType":8900,"locale":29},{"sys":8897},{"type":12,"linkType":13,"id":14},{"sys":8899},{"id":21,"type":12,"linkType":22},{"sys":8901},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8903,"metaTitle":405,"metaDescription":406,"mainTitle":8904,"subtitle":424,"heroImage":8919,"ctaButton":447,"ctaLink":448},[404],{"data":8905,"content":8906,"nodeType":74},{},[8907,8913],{"data":8908,"content":8909,"nodeType":78},{},[8910],{"data":8911,"marks":8912,"value":416,"nodeType":82},{},[],{"data":8914,"content":8915,"nodeType":87},{},[8916],{"data":8917,"marks":8918,"value":423,"nodeType":82},{},[],{"metadata":8920,"sys":8923,"fields":8928},{"tags":8921,"concepts":8922},[],[],{"space":8924,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8926,"publishedVersion":62,"revision":44,"locale":29},{"sys":8925},{"type":12,"linkType":13,"id":14},{"sys":8927},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8929},{"url":439,"details":8930,"fileName":445,"contentType":446},{"size":441,"image":8931},{"width":443,"height":444},{"sys":8933,"fields":8936},{"id":8934,"createdAt":8935},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":8937,"slug":8938,"articleIntro":-1,"category":8939},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[8940],{"metadata":8941,"sys":8944,"fields":8951},{"tags":8942,"concepts":8943},[],[],{"space":8945,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8947,"publishedVersion":395,"revision":62,"contentType":8949,"locale":29},{"sys":8946},{"type":12,"linkType":13,"id":14},{"sys":8948},{"id":21,"type":12,"linkType":22},{"sys":8950},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":8952,"metaTitle":405,"metaDescription":406,"mainTitle":8953,"subtitle":424,"heroImage":8968,"ctaButton":447,"ctaLink":448},[404],{"data":8954,"content":8955,"nodeType":74},{},[8956,8962],{"data":8957,"content":8958,"nodeType":78},{},[8959],{"data":8960,"marks":8961,"value":416,"nodeType":82},{},[],{"data":8963,"content":8964,"nodeType":87},{},[8965],{"data":8966,"marks":8967,"value":423,"nodeType":82},{},[],{"metadata":8969,"sys":8972,"fields":8977},{"tags":8970,"concepts":8971},[],[],{"space":8973,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":8975,"publishedVersion":62,"revision":44,"locale":29},{"sys":8974},{"type":12,"linkType":13,"id":14},{"sys":8976},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":8978},{"url":439,"details":8979,"fileName":445,"contentType":446},{"size":441,"image":8980},{"width":443,"height":444},{"sys":8982,"fields":8985},{"id":8983,"createdAt":8984},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":8986,"slug":8987,"articleIntro":8986,"category":8988},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[8989],{"metadata":8990,"sys":8993,"fields":9000},{"tags":8991,"concepts":8992},[],[],{"space":8994,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":8996,"publishedVersion":395,"revision":62,"contentType":8998,"locale":29},{"sys":8995},{"type":12,"linkType":13,"id":14},{"sys":8997},{"id":21,"type":12,"linkType":22},{"sys":8999},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9001,"metaTitle":405,"metaDescription":406,"mainTitle":9002,"subtitle":424,"heroImage":9017,"ctaButton":447,"ctaLink":448},[404],{"data":9003,"content":9004,"nodeType":74},{},[9005,9011],{"data":9006,"content":9007,"nodeType":78},{},[9008],{"data":9009,"marks":9010,"value":416,"nodeType":82},{},[],{"data":9012,"content":9013,"nodeType":87},{},[9014],{"data":9015,"marks":9016,"value":423,"nodeType":82},{},[],{"metadata":9018,"sys":9021,"fields":9026},{"tags":9019,"concepts":9020},[],[],{"space":9022,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9024,"publishedVersion":62,"revision":44,"locale":29},{"sys":9023},{"type":12,"linkType":13,"id":14},{"sys":9025},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9027},{"url":439,"details":9028,"fileName":445,"contentType":446},{"size":441,"image":9029},{"width":443,"height":444},{"sys":9031,"fields":9034},{"id":9032,"createdAt":9033},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":9035,"slug":9036,"articleIntro":-1,"category":9037},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[9038],{"metadata":9039,"sys":9042,"fields":9049},{"tags":9040,"concepts":9041},[],[],{"space":9043,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9045,"publishedVersion":395,"revision":62,"contentType":9047,"locale":29},{"sys":9044},{"type":12,"linkType":13,"id":14},{"sys":9046},{"id":21,"type":12,"linkType":22},{"sys":9048},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9050,"metaTitle":405,"metaDescription":406,"mainTitle":9051,"subtitle":424,"heroImage":9066,"ctaButton":447,"ctaLink":448},[404],{"data":9052,"content":9053,"nodeType":74},{},[9054,9060],{"data":9055,"content":9056,"nodeType":78},{},[9057],{"data":9058,"marks":9059,"value":416,"nodeType":82},{},[],{"data":9061,"content":9062,"nodeType":87},{},[9063],{"data":9064,"marks":9065,"value":423,"nodeType":82},{},[],{"metadata":9067,"sys":9070,"fields":9075},{"tags":9068,"concepts":9069},[],[],{"space":9071,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9073,"publishedVersion":62,"revision":44,"locale":29},{"sys":9072},{"type":12,"linkType":13,"id":14},{"sys":9074},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9076},{"url":439,"details":9077,"fileName":445,"contentType":446},{"size":441,"image":9078},{"width":443,"height":444},{"sys":9080,"fields":9083},{"id":9081,"createdAt":9082},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":9084,"slug":9085,"articleIntro":-1,"category":9086},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[9087],{"metadata":9088,"sys":9091,"fields":9098},{"tags":9089,"concepts":9090},[],[],{"space":9092,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9094,"publishedVersion":395,"revision":62,"contentType":9096,"locale":29},{"sys":9093},{"type":12,"linkType":13,"id":14},{"sys":9095},{"id":21,"type":12,"linkType":22},{"sys":9097},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9099,"metaTitle":405,"metaDescription":406,"mainTitle":9100,"subtitle":424,"heroImage":9115,"ctaButton":447,"ctaLink":448},[404],{"data":9101,"content":9102,"nodeType":74},{},[9103,9109],{"data":9104,"content":9105,"nodeType":78},{},[9106],{"data":9107,"marks":9108,"value":416,"nodeType":82},{},[],{"data":9110,"content":9111,"nodeType":87},{},[9112],{"data":9113,"marks":9114,"value":423,"nodeType":82},{},[],{"metadata":9116,"sys":9119,"fields":9124},{"tags":9117,"concepts":9118},[],[],{"space":9120,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9122,"publishedVersion":62,"revision":44,"locale":29},{"sys":9121},{"type":12,"linkType":13,"id":14},{"sys":9123},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9125},{"url":439,"details":9126,"fileName":445,"contentType":446},{"size":441,"image":9127},{"width":443,"height":444},{"sys":9129,"fields":9132},{"id":9130,"createdAt":9131},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":9133,"slug":9134,"articleIntro":9133,"category":9135},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[9136],{"metadata":9137,"sys":9140,"fields":9147},{"tags":9138,"concepts":9139},[],[],{"space":9141,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9143,"publishedVersion":395,"revision":62,"contentType":9145,"locale":29},{"sys":9142},{"type":12,"linkType":13,"id":14},{"sys":9144},{"id":21,"type":12,"linkType":22},{"sys":9146},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9148,"metaTitle":405,"metaDescription":406,"mainTitle":9149,"subtitle":424,"heroImage":9164,"ctaButton":447,"ctaLink":448},[404],{"data":9150,"content":9151,"nodeType":74},{},[9152,9158],{"data":9153,"content":9154,"nodeType":78},{},[9155],{"data":9156,"marks":9157,"value":416,"nodeType":82},{},[],{"data":9159,"content":9160,"nodeType":87},{},[9161],{"data":9162,"marks":9163,"value":423,"nodeType":82},{},[],{"metadata":9165,"sys":9168,"fields":9173},{"tags":9166,"concepts":9167},[],[],{"space":9169,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9171,"publishedVersion":62,"revision":44,"locale":29},{"sys":9170},{"type":12,"linkType":13,"id":14},{"sys":9172},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9174},{"url":439,"details":9175,"fileName":445,"contentType":446},{"size":441,"image":9176},{"width":443,"height":444},{"sys":9178,"fields":9181},{"id":9179,"createdAt":9180},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":9182,"slug":9183,"articleIntro":9182,"category":9184},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[9185],{"metadata":9186,"sys":9189,"fields":9196},{"tags":9187,"concepts":9188},[],[],{"space":9190,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9192,"publishedVersion":395,"revision":62,"contentType":9194,"locale":29},{"sys":9191},{"type":12,"linkType":13,"id":14},{"sys":9193},{"id":21,"type":12,"linkType":22},{"sys":9195},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9197,"metaTitle":405,"metaDescription":406,"mainTitle":9198,"subtitle":424,"heroImage":9213,"ctaButton":447,"ctaLink":448},[404],{"data":9199,"content":9200,"nodeType":74},{},[9201,9207],{"data":9202,"content":9203,"nodeType":78},{},[9204],{"data":9205,"marks":9206,"value":416,"nodeType":82},{},[],{"data":9208,"content":9209,"nodeType":87},{},[9210],{"data":9211,"marks":9212,"value":423,"nodeType":82},{},[],{"metadata":9214,"sys":9217,"fields":9222},{"tags":9215,"concepts":9216},[],[],{"space":9218,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9220,"publishedVersion":62,"revision":44,"locale":29},{"sys":9219},{"type":12,"linkType":13,"id":14},{"sys":9221},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9223},{"url":439,"details":9224,"fileName":445,"contentType":446},{"size":441,"image":9225},{"width":443,"height":444},{"sys":9227,"fields":9230},{"id":9228,"createdAt":9229},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":9231,"slug":9232,"articleIntro":9231,"category":9233},"2313 - Constructions","compte-2313-constructions",[9234],{"metadata":9235,"sys":9238,"fields":9245},{"tags":9236,"concepts":9237},[],[],{"space":9239,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9241,"publishedVersion":395,"revision":62,"contentType":9243,"locale":29},{"sys":9240},{"type":12,"linkType":13,"id":14},{"sys":9242},{"id":21,"type":12,"linkType":22},{"sys":9244},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9246,"metaTitle":405,"metaDescription":406,"mainTitle":9247,"subtitle":424,"heroImage":9262,"ctaButton":447,"ctaLink":448},[404],{"data":9248,"content":9249,"nodeType":74},{},[9250,9256],{"data":9251,"content":9252,"nodeType":78},{},[9253],{"data":9254,"marks":9255,"value":416,"nodeType":82},{},[],{"data":9257,"content":9258,"nodeType":87},{},[9259],{"data":9260,"marks":9261,"value":423,"nodeType":82},{},[],{"metadata":9263,"sys":9266,"fields":9271},{"tags":9264,"concepts":9265},[],[],{"space":9267,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9269,"publishedVersion":62,"revision":44,"locale":29},{"sys":9268},{"type":12,"linkType":13,"id":14},{"sys":9270},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9272},{"url":439,"details":9273,"fileName":445,"contentType":446},{"size":441,"image":9274},{"width":443,"height":444},{"sys":9276,"fields":9279},{"id":9277,"createdAt":9278},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":9280,"slug":9281,"articleIntro":-1,"category":9282},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[9283],{"metadata":9284,"sys":9287,"fields":9294},{"tags":9285,"concepts":9286},[],[],{"space":9288,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9290,"publishedVersion":395,"revision":62,"contentType":9292,"locale":29},{"sys":9289},{"type":12,"linkType":13,"id":14},{"sys":9291},{"id":21,"type":12,"linkType":22},{"sys":9293},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9295,"metaTitle":405,"metaDescription":406,"mainTitle":9296,"subtitle":424,"heroImage":9311,"ctaButton":447,"ctaLink":448},[404],{"data":9297,"content":9298,"nodeType":74},{},[9299,9305],{"data":9300,"content":9301,"nodeType":78},{},[9302],{"data":9303,"marks":9304,"value":416,"nodeType":82},{},[],{"data":9306,"content":9307,"nodeType":87},{},[9308],{"data":9309,"marks":9310,"value":423,"nodeType":82},{},[],{"metadata":9312,"sys":9315,"fields":9320},{"tags":9313,"concepts":9314},[],[],{"space":9316,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9318,"publishedVersion":62,"revision":44,"locale":29},{"sys":9317},{"type":12,"linkType":13,"id":14},{"sys":9319},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9321},{"url":439,"details":9322,"fileName":445,"contentType":446},{"size":441,"image":9323},{"width":443,"height":444},{"sys":9325,"fields":9328},{"id":9326,"createdAt":9327},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":9329,"slug":9330,"articleIntro":-1,"category":9331},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[9332],{"metadata":9333,"sys":9336,"fields":9343},{"tags":9334,"concepts":9335},[],[],{"space":9337,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9339,"publishedVersion":395,"revision":62,"contentType":9341,"locale":29},{"sys":9338},{"type":12,"linkType":13,"id":14},{"sys":9340},{"id":21,"type":12,"linkType":22},{"sys":9342},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9344,"metaTitle":405,"metaDescription":406,"mainTitle":9345,"subtitle":424,"heroImage":9360,"ctaButton":447,"ctaLink":448},[404],{"data":9346,"content":9347,"nodeType":74},{},[9348,9354],{"data":9349,"content":9350,"nodeType":78},{},[9351],{"data":9352,"marks":9353,"value":416,"nodeType":82},{},[],{"data":9355,"content":9356,"nodeType":87},{},[9357],{"data":9358,"marks":9359,"value":423,"nodeType":82},{},[],{"metadata":9361,"sys":9364,"fields":9369},{"tags":9362,"concepts":9363},[],[],{"space":9365,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9367,"publishedVersion":62,"revision":44,"locale":29},{"sys":9366},{"type":12,"linkType":13,"id":14},{"sys":9368},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9370},{"url":439,"details":9371,"fileName":445,"contentType":446},{"size":441,"image":9372},{"width":443,"height":444},{"sys":9374,"fields":9377},{"id":9375,"createdAt":9376},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":9378,"slug":9379,"articleIntro":9378,"category":9380},"Compte 101 - Capital","compte-101-capital",[9381],{"metadata":9382,"sys":9385,"fields":9392},{"tags":9383,"concepts":9384},[],[],{"space":9386,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9388,"publishedVersion":395,"revision":62,"contentType":9390,"locale":29},{"sys":9387},{"type":12,"linkType":13,"id":14},{"sys":9389},{"id":21,"type":12,"linkType":22},{"sys":9391},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9393,"metaTitle":405,"metaDescription":406,"mainTitle":9394,"subtitle":424,"heroImage":9409,"ctaButton":447,"ctaLink":448},[404],{"data":9395,"content":9396,"nodeType":74},{},[9397,9403],{"data":9398,"content":9399,"nodeType":78},{},[9400],{"data":9401,"marks":9402,"value":416,"nodeType":82},{},[],{"data":9404,"content":9405,"nodeType":87},{},[9406],{"data":9407,"marks":9408,"value":423,"nodeType":82},{},[],{"metadata":9410,"sys":9413,"fields":9418},{"tags":9411,"concepts":9412},[],[],{"space":9414,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9416,"publishedVersion":62,"revision":44,"locale":29},{"sys":9415},{"type":12,"linkType":13,"id":14},{"sys":9417},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9419},{"url":439,"details":9420,"fileName":445,"contentType":446},{"size":441,"image":9421},{"width":443,"height":444},{"sys":9423,"fields":9426},{"id":9424,"createdAt":9425},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":9427,"slug":9428,"articleIntro":9427,"category":9429},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[9430],{"metadata":9431,"sys":9434,"fields":9441},{"tags":9432,"concepts":9433},[],[],{"space":9435,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9437,"publishedVersion":395,"revision":62,"contentType":9439,"locale":29},{"sys":9436},{"type":12,"linkType":13,"id":14},{"sys":9438},{"id":21,"type":12,"linkType":22},{"sys":9440},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9442,"metaTitle":405,"metaDescription":406,"mainTitle":9443,"subtitle":424,"heroImage":9458,"ctaButton":447,"ctaLink":448},[404],{"data":9444,"content":9445,"nodeType":74},{},[9446,9452],{"data":9447,"content":9448,"nodeType":78},{},[9449],{"data":9450,"marks":9451,"value":416,"nodeType":82},{},[],{"data":9453,"content":9454,"nodeType":87},{},[9455],{"data":9456,"marks":9457,"value":423,"nodeType":82},{},[],{"metadata":9459,"sys":9462,"fields":9467},{"tags":9460,"concepts":9461},[],[],{"space":9463,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9465,"publishedVersion":62,"revision":44,"locale":29},{"sys":9464},{"type":12,"linkType":13,"id":14},{"sys":9466},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9468},{"url":439,"details":9469,"fileName":445,"contentType":446},{"size":441,"image":9470},{"width":443,"height":444},{"sys":9472,"fields":9475},{"id":9473,"createdAt":9474},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":9476,"slug":9477,"articleIntro":9476,"category":9478},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[9479],{"metadata":9480,"sys":9483,"fields":9490},{"tags":9481,"concepts":9482},[],[],{"space":9484,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9486,"publishedVersion":395,"revision":62,"contentType":9488,"locale":29},{"sys":9485},{"type":12,"linkType":13,"id":14},{"sys":9487},{"id":21,"type":12,"linkType":22},{"sys":9489},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9491,"metaTitle":405,"metaDescription":406,"mainTitle":9492,"subtitle":424,"heroImage":9507,"ctaButton":447,"ctaLink":448},[404],{"data":9493,"content":9494,"nodeType":74},{},[9495,9501],{"data":9496,"content":9497,"nodeType":78},{},[9498],{"data":9499,"marks":9500,"value":416,"nodeType":82},{},[],{"data":9502,"content":9503,"nodeType":87},{},[9504],{"data":9505,"marks":9506,"value":423,"nodeType":82},{},[],{"metadata":9508,"sys":9511,"fields":9516},{"tags":9509,"concepts":9510},[],[],{"space":9512,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9514,"publishedVersion":62,"revision":44,"locale":29},{"sys":9513},{"type":12,"linkType":13,"id":14},{"sys":9515},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9517},{"url":439,"details":9518,"fileName":445,"contentType":446},{"size":441,"image":9519},{"width":443,"height":444},{"sys":9521,"fields":9524},{"id":9522,"createdAt":9523},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":9525,"slug":9526,"articleIntro":-1,"category":9527},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[9528],{"metadata":9529,"sys":9532,"fields":9539},{"tags":9530,"concepts":9531},[],[],{"space":9533,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9535,"publishedVersion":395,"revision":62,"contentType":9537,"locale":29},{"sys":9534},{"type":12,"linkType":13,"id":14},{"sys":9536},{"id":21,"type":12,"linkType":22},{"sys":9538},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9540,"metaTitle":405,"metaDescription":406,"mainTitle":9541,"subtitle":424,"heroImage":9556,"ctaButton":447,"ctaLink":448},[404],{"data":9542,"content":9543,"nodeType":74},{},[9544,9550],{"data":9545,"content":9546,"nodeType":78},{},[9547],{"data":9548,"marks":9549,"value":416,"nodeType":82},{},[],{"data":9551,"content":9552,"nodeType":87},{},[9553],{"data":9554,"marks":9555,"value":423,"nodeType":82},{},[],{"metadata":9557,"sys":9560,"fields":9565},{"tags":9558,"concepts":9559},[],[],{"space":9561,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9563,"publishedVersion":62,"revision":44,"locale":29},{"sys":9562},{"type":12,"linkType":13,"id":14},{"sys":9564},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9566},{"url":439,"details":9567,"fileName":445,"contentType":446},{"size":441,"image":9568},{"width":443,"height":444},{"sys":9570,"fields":9573},{"id":9571,"createdAt":9572},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":9574,"slug":9575,"articleIntro":9574,"category":9576},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[9577],{"metadata":9578,"sys":9581,"fields":9588},{"tags":9579,"concepts":9580},[],[],{"space":9582,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9584,"publishedVersion":395,"revision":62,"contentType":9586,"locale":29},{"sys":9583},{"type":12,"linkType":13,"id":14},{"sys":9585},{"id":21,"type":12,"linkType":22},{"sys":9587},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9589,"metaTitle":405,"metaDescription":406,"mainTitle":9590,"subtitle":424,"heroImage":9605,"ctaButton":447,"ctaLink":448},[404],{"data":9591,"content":9592,"nodeType":74},{},[9593,9599],{"data":9594,"content":9595,"nodeType":78},{},[9596],{"data":9597,"marks":9598,"value":416,"nodeType":82},{},[],{"data":9600,"content":9601,"nodeType":87},{},[9602],{"data":9603,"marks":9604,"value":423,"nodeType":82},{},[],{"metadata":9606,"sys":9609,"fields":9614},{"tags":9607,"concepts":9608},[],[],{"space":9610,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9612,"publishedVersion":62,"revision":44,"locale":29},{"sys":9611},{"type":12,"linkType":13,"id":14},{"sys":9613},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9615},{"url":439,"details":9616,"fileName":445,"contentType":446},{"size":441,"image":9617},{"width":443,"height":444},{"sys":9619,"fields":9622},{"id":9620,"createdAt":9621},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":9623,"slug":9624,"articleIntro":9625,"category":9626},"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.",[9627],{"metadata":9628,"sys":9631,"fields":9638},{"tags":9629,"concepts":9630},[],[],{"space":9632,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9634,"publishedVersion":395,"revision":62,"contentType":9636,"locale":29},{"sys":9633},{"type":12,"linkType":13,"id":14},{"sys":9635},{"id":21,"type":12,"linkType":22},{"sys":9637},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9639,"metaTitle":405,"metaDescription":406,"mainTitle":9640,"subtitle":424,"heroImage":9655,"ctaButton":447,"ctaLink":448},[404],{"data":9641,"content":9642,"nodeType":74},{},[9643,9649],{"data":9644,"content":9645,"nodeType":78},{},[9646],{"data":9647,"marks":9648,"value":416,"nodeType":82},{},[],{"data":9650,"content":9651,"nodeType":87},{},[9652],{"data":9653,"marks":9654,"value":423,"nodeType":82},{},[],{"metadata":9656,"sys":9659,"fields":9664},{"tags":9657,"concepts":9658},[],[],{"space":9660,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9662,"publishedVersion":62,"revision":44,"locale":29},{"sys":9661},{"type":12,"linkType":13,"id":14},{"sys":9663},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9665},{"url":439,"details":9666,"fileName":445,"contentType":446},{"size":441,"image":9667},{"width":443,"height":444},{"sys":9669,"fields":9672},{"id":9670,"createdAt":9671},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":9673,"slug":9674,"articleIntro":9673,"category":9675},"426 - Personnel - Dépôts","compte-426-personnel-depots",[9676],{"metadata":9677,"sys":9680,"fields":9687},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9683,"publishedVersion":395,"revision":62,"contentType":9685,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"sys":9686},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9688,"metaTitle":405,"metaDescription":406,"mainTitle":9689,"subtitle":424,"heroImage":9704,"ctaButton":447,"ctaLink":448},[404],{"data":9690,"content":9691,"nodeType":74},{},[9692,9698],{"data":9693,"content":9694,"nodeType":78},{},[9695],{"data":9696,"marks":9697,"value":416,"nodeType":82},{},[],{"data":9699,"content":9700,"nodeType":87},{},[9701],{"data":9702,"marks":9703,"value":423,"nodeType":82},{},[],{"metadata":9705,"sys":9708,"fields":9713},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9711,"publishedVersion":62,"revision":44,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9714},{"url":439,"details":9715,"fileName":445,"contentType":446},{"size":441,"image":9716},{"width":443,"height":444},{"sys":9718,"fields":9721},{"id":9719,"createdAt":9720},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":9722,"slug":9723,"articleIntro":9722,"category":9724},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[9725],{"metadata":9726,"sys":9729,"fields":9736},{"tags":9727,"concepts":9728},[],[],{"space":9730,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9732,"publishedVersion":395,"revision":62,"contentType":9734,"locale":29},{"sys":9731},{"type":12,"linkType":13,"id":14},{"sys":9733},{"id":21,"type":12,"linkType":22},{"sys":9735},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9737,"metaTitle":405,"metaDescription":406,"mainTitle":9738,"subtitle":424,"heroImage":9753,"ctaButton":447,"ctaLink":448},[404],{"data":9739,"content":9740,"nodeType":74},{},[9741,9747],{"data":9742,"content":9743,"nodeType":78},{},[9744],{"data":9745,"marks":9746,"value":416,"nodeType":82},{},[],{"data":9748,"content":9749,"nodeType":87},{},[9750],{"data":9751,"marks":9752,"value":423,"nodeType":82},{},[],{"metadata":9754,"sys":9757,"fields":9762},{"tags":9755,"concepts":9756},[],[],{"space":9758,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9760,"publishedVersion":62,"revision":44,"locale":29},{"sys":9759},{"type":12,"linkType":13,"id":14},{"sys":9761},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9763},{"url":439,"details":9764,"fileName":445,"contentType":446},{"size":441,"image":9765},{"width":443,"height":444},{"sys":9767,"fields":9770},{"id":9768,"createdAt":9769},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":9771,"slug":9772,"articleIntro":-1,"category":9773},"Compte 6226 - Honoraires","compte-6226-honoraires",[9774],{"metadata":9775,"sys":9778,"fields":9785},{"tags":9776,"concepts":9777},[],[],{"space":9779,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9781,"publishedVersion":395,"revision":62,"contentType":9783,"locale":29},{"sys":9780},{"type":12,"linkType":13,"id":14},{"sys":9782},{"id":21,"type":12,"linkType":22},{"sys":9784},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9786,"metaTitle":405,"metaDescription":406,"mainTitle":9787,"subtitle":424,"heroImage":9802,"ctaButton":447,"ctaLink":448},[404],{"data":9788,"content":9789,"nodeType":74},{},[9790,9796],{"data":9791,"content":9792,"nodeType":78},{},[9793],{"data":9794,"marks":9795,"value":416,"nodeType":82},{},[],{"data":9797,"content":9798,"nodeType":87},{},[9799],{"data":9800,"marks":9801,"value":423,"nodeType":82},{},[],{"metadata":9803,"sys":9806,"fields":9811},{"tags":9804,"concepts":9805},[],[],{"space":9807,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9809,"publishedVersion":62,"revision":44,"locale":29},{"sys":9808},{"type":12,"linkType":13,"id":14},{"sys":9810},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9812},{"url":439,"details":9813,"fileName":445,"contentType":446},{"size":441,"image":9814},{"width":443,"height":444},{"sys":9816,"fields":9819},{"id":9817,"createdAt":9818},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":9820,"slug":9821,"articleIntro":9820,"category":9822},"78174 - Créances","compte-78174-creances",[9823],{"metadata":9824,"sys":9827,"fields":9834},{"tags":9825,"concepts":9826},[],[],{"space":9828,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9830,"publishedVersion":395,"revision":62,"contentType":9832,"locale":29},{"sys":9829},{"type":12,"linkType":13,"id":14},{"sys":9831},{"id":21,"type":12,"linkType":22},{"sys":9833},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9835,"metaTitle":405,"metaDescription":406,"mainTitle":9836,"subtitle":424,"heroImage":9851,"ctaButton":447,"ctaLink":448},[404],{"data":9837,"content":9838,"nodeType":74},{},[9839,9845],{"data":9840,"content":9841,"nodeType":78},{},[9842],{"data":9843,"marks":9844,"value":416,"nodeType":82},{},[],{"data":9846,"content":9847,"nodeType":87},{},[9848],{"data":9849,"marks":9850,"value":423,"nodeType":82},{},[],{"metadata":9852,"sys":9855,"fields":9860},{"tags":9853,"concepts":9854},[],[],{"space":9856,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9858,"publishedVersion":62,"revision":44,"locale":29},{"sys":9857},{"type":12,"linkType":13,"id":14},{"sys":9859},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9861},{"url":439,"details":9862,"fileName":445,"contentType":446},{"size":441,"image":9863},{"width":443,"height":444},{"sys":9865,"fields":9868},{"id":9866,"createdAt":9867},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":9869,"slug":9870,"articleIntro":-1,"category":9871},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[9872],{"metadata":9873,"sys":9876,"fields":9883},{"tags":9874,"concepts":9875},[],[],{"space":9877,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9879,"publishedVersion":395,"revision":62,"contentType":9881,"locale":29},{"sys":9878},{"type":12,"linkType":13,"id":14},{"sys":9880},{"id":21,"type":12,"linkType":22},{"sys":9882},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9884,"metaTitle":405,"metaDescription":406,"mainTitle":9885,"subtitle":424,"heroImage":9900,"ctaButton":447,"ctaLink":448},[404],{"data":9886,"content":9887,"nodeType":74},{},[9888,9894],{"data":9889,"content":9890,"nodeType":78},{},[9891],{"data":9892,"marks":9893,"value":416,"nodeType":82},{},[],{"data":9895,"content":9896,"nodeType":87},{},[9897],{"data":9898,"marks":9899,"value":423,"nodeType":82},{},[],{"metadata":9901,"sys":9904,"fields":9909},{"tags":9902,"concepts":9903},[],[],{"space":9905,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9907,"publishedVersion":62,"revision":44,"locale":29},{"sys":9906},{"type":12,"linkType":13,"id":14},{"sys":9908},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9910},{"url":439,"details":9911,"fileName":445,"contentType":446},{"size":441,"image":9912},{"width":443,"height":444},{"sys":9914,"fields":9917},{"id":9915,"createdAt":9916},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":9918,"slug":9919,"articleIntro":9918,"category":9920},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[9921],{"metadata":9922,"sys":9925,"fields":9932},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9928,"publishedVersion":395,"revision":62,"contentType":9930,"locale":29},{"sys":9927},{"type":12,"linkType":13,"id":14},{"sys":9929},{"id":21,"type":12,"linkType":22},{"sys":9931},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9933,"metaTitle":405,"metaDescription":406,"mainTitle":9934,"subtitle":424,"heroImage":9949,"ctaButton":447,"ctaLink":448},[404],{"data":9935,"content":9936,"nodeType":74},{},[9937,9943],{"data":9938,"content":9939,"nodeType":78},{},[9940],{"data":9941,"marks":9942,"value":416,"nodeType":82},{},[],{"data":9944,"content":9945,"nodeType":87},{},[9946],{"data":9947,"marks":9948,"value":423,"nodeType":82},{},[],{"metadata":9950,"sys":9953,"fields":9958},{"tags":9951,"concepts":9952},[],[],{"space":9954,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":9956,"publishedVersion":62,"revision":44,"locale":29},{"sys":9955},{"type":12,"linkType":13,"id":14},{"sys":9957},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":9959},{"url":439,"details":9960,"fileName":445,"contentType":446},{"size":441,"image":9961},{"width":443,"height":444},{"sys":9963,"fields":9966},{"id":9964,"createdAt":9965},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":9967,"slug":9968,"articleIntro":9967,"category":9969},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[9970],{"metadata":9971,"sys":9974,"fields":9981},{"tags":9972,"concepts":9973},[],[],{"space":9975,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":9977,"publishedVersion":395,"revision":62,"contentType":9979,"locale":29},{"sys":9976},{"type":12,"linkType":13,"id":14},{"sys":9978},{"id":21,"type":12,"linkType":22},{"sys":9980},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":9982,"metaTitle":405,"metaDescription":406,"mainTitle":9983,"subtitle":424,"heroImage":9998,"ctaButton":447,"ctaLink":448},[404],{"data":9984,"content":9985,"nodeType":74},{},[9986,9992],{"data":9987,"content":9988,"nodeType":78},{},[9989],{"data":9990,"marks":9991,"value":416,"nodeType":82},{},[],{"data":9993,"content":9994,"nodeType":87},{},[9995],{"data":9996,"marks":9997,"value":423,"nodeType":82},{},[],{"metadata":9999,"sys":10002,"fields":10007},{"tags":10000,"concepts":10001},[],[],{"space":10003,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10005,"publishedVersion":62,"revision":44,"locale":29},{"sys":10004},{"type":12,"linkType":13,"id":14},{"sys":10006},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10008},{"url":439,"details":10009,"fileName":445,"contentType":446},{"size":441,"image":10010},{"width":443,"height":444},{"sys":10012,"fields":10015},{"id":10013,"createdAt":10014},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":10016,"slug":10017,"articleIntro":-1,"category":10018},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[10019],{"metadata":10020,"sys":10023,"fields":10030},{"tags":10021,"concepts":10022},[],[],{"space":10024,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10026,"publishedVersion":395,"revision":62,"contentType":10028,"locale":29},{"sys":10025},{"type":12,"linkType":13,"id":14},{"sys":10027},{"id":21,"type":12,"linkType":22},{"sys":10029},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10031,"metaTitle":405,"metaDescription":406,"mainTitle":10032,"subtitle":424,"heroImage":10047,"ctaButton":447,"ctaLink":448},[404],{"data":10033,"content":10034,"nodeType":74},{},[10035,10041],{"data":10036,"content":10037,"nodeType":78},{},[10038],{"data":10039,"marks":10040,"value":416,"nodeType":82},{},[],{"data":10042,"content":10043,"nodeType":87},{},[10044],{"data":10045,"marks":10046,"value":423,"nodeType":82},{},[],{"metadata":10048,"sys":10051,"fields":10056},{"tags":10049,"concepts":10050},[],[],{"space":10052,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10054,"publishedVersion":62,"revision":44,"locale":29},{"sys":10053},{"type":12,"linkType":13,"id":14},{"sys":10055},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10057},{"url":439,"details":10058,"fileName":445,"contentType":446},{"size":441,"image":10059},{"width":443,"height":444},{"sys":10061,"fields":10064},{"id":10062,"createdAt":10063},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":10065,"slug":10066,"articleIntro":10065,"category":10067},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[10068],{"metadata":10069,"sys":10072,"fields":10079},{"tags":10070,"concepts":10071},[],[],{"space":10073,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10075,"publishedVersion":395,"revision":62,"contentType":10077,"locale":29},{"sys":10074},{"type":12,"linkType":13,"id":14},{"sys":10076},{"id":21,"type":12,"linkType":22},{"sys":10078},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10080,"metaTitle":405,"metaDescription":406,"mainTitle":10081,"subtitle":424,"heroImage":10096,"ctaButton":447,"ctaLink":448},[404],{"data":10082,"content":10083,"nodeType":74},{},[10084,10090],{"data":10085,"content":10086,"nodeType":78},{},[10087],{"data":10088,"marks":10089,"value":416,"nodeType":82},{},[],{"data":10091,"content":10092,"nodeType":87},{},[10093],{"data":10094,"marks":10095,"value":423,"nodeType":82},{},[],{"metadata":10097,"sys":10100,"fields":10105},{"tags":10098,"concepts":10099},[],[],{"space":10101,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10103,"publishedVersion":62,"revision":44,"locale":29},{"sys":10102},{"type":12,"linkType":13,"id":14},{"sys":10104},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10106},{"url":439,"details":10107,"fileName":445,"contentType":446},{"size":441,"image":10108},{"width":443,"height":444},{"sys":10110,"fields":10113},{"id":10111,"createdAt":10112},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":10114,"slug":10115,"articleIntro":-1,"category":10116},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[10117],{"metadata":10118,"sys":10121,"fields":10128},{"tags":10119,"concepts":10120},[],[],{"space":10122,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10124,"publishedVersion":395,"revision":62,"contentType":10126,"locale":29},{"sys":10123},{"type":12,"linkType":13,"id":14},{"sys":10125},{"id":21,"type":12,"linkType":22},{"sys":10127},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10129,"metaTitle":405,"metaDescription":406,"mainTitle":10130,"subtitle":424,"heroImage":10145,"ctaButton":447,"ctaLink":448},[404],{"data":10131,"content":10132,"nodeType":74},{},[10133,10139],{"data":10134,"content":10135,"nodeType":78},{},[10136],{"data":10137,"marks":10138,"value":416,"nodeType":82},{},[],{"data":10140,"content":10141,"nodeType":87},{},[10142],{"data":10143,"marks":10144,"value":423,"nodeType":82},{},[],{"metadata":10146,"sys":10149,"fields":10154},{"tags":10147,"concepts":10148},[],[],{"space":10150,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10152,"publishedVersion":62,"revision":44,"locale":29},{"sys":10151},{"type":12,"linkType":13,"id":14},{"sys":10153},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10155},{"url":439,"details":10156,"fileName":445,"contentType":446},{"size":441,"image":10157},{"width":443,"height":444},{"sys":10159,"fields":10162},{"id":10160,"createdAt":10161},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":10163,"slug":10164,"articleIntro":10163,"category":10165},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[10166],{"metadata":10167,"sys":10170,"fields":10177},{"tags":10168,"concepts":10169},[],[],{"space":10171,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10173,"publishedVersion":395,"revision":62,"contentType":10175,"locale":29},{"sys":10172},{"type":12,"linkType":13,"id":14},{"sys":10174},{"id":21,"type":12,"linkType":22},{"sys":10176},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10178,"metaTitle":405,"metaDescription":406,"mainTitle":10179,"subtitle":424,"heroImage":10194,"ctaButton":447,"ctaLink":448},[404],{"data":10180,"content":10181,"nodeType":74},{},[10182,10188],{"data":10183,"content":10184,"nodeType":78},{},[10185],{"data":10186,"marks":10187,"value":416,"nodeType":82},{},[],{"data":10189,"content":10190,"nodeType":87},{},[10191],{"data":10192,"marks":10193,"value":423,"nodeType":82},{},[],{"metadata":10195,"sys":10198,"fields":10203},{"tags":10196,"concepts":10197},[],[],{"space":10199,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10201,"publishedVersion":62,"revision":44,"locale":29},{"sys":10200},{"type":12,"linkType":13,"id":14},{"sys":10202},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10204},{"url":439,"details":10205,"fileName":445,"contentType":446},{"size":441,"image":10206},{"width":443,"height":444},{"sys":10208,"fields":10211},{"id":10209,"createdAt":10210},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":10212,"slug":10213,"articleIntro":-1,"category":10214},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[10215],{"metadata":10216,"sys":10219,"fields":10226},{"tags":10217,"concepts":10218},[],[],{"space":10220,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10222,"publishedVersion":395,"revision":62,"contentType":10224,"locale":29},{"sys":10221},{"type":12,"linkType":13,"id":14},{"sys":10223},{"id":21,"type":12,"linkType":22},{"sys":10225},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10227,"metaTitle":405,"metaDescription":406,"mainTitle":10228,"subtitle":424,"heroImage":10243,"ctaButton":447,"ctaLink":448},[404],{"data":10229,"content":10230,"nodeType":74},{},[10231,10237],{"data":10232,"content":10233,"nodeType":78},{},[10234],{"data":10235,"marks":10236,"value":416,"nodeType":82},{},[],{"data":10238,"content":10239,"nodeType":87},{},[10240],{"data":10241,"marks":10242,"value":423,"nodeType":82},{},[],{"metadata":10244,"sys":10247,"fields":10252},{"tags":10245,"concepts":10246},[],[],{"space":10248,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10250,"publishedVersion":62,"revision":44,"locale":29},{"sys":10249},{"type":12,"linkType":13,"id":14},{"sys":10251},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10253},{"url":439,"details":10254,"fileName":445,"contentType":446},{"size":441,"image":10255},{"width":443,"height":444},{"sys":10257,"fields":10260},{"id":10258,"createdAt":10259},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":10261,"slug":10262,"articleIntro":10261,"category":10263},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[10264],{"metadata":10265,"sys":10268,"fields":10275},{"tags":10266,"concepts":10267},[],[],{"space":10269,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10271,"publishedVersion":395,"revision":62,"contentType":10273,"locale":29},{"sys":10270},{"type":12,"linkType":13,"id":14},{"sys":10272},{"id":21,"type":12,"linkType":22},{"sys":10274},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10276,"metaTitle":405,"metaDescription":406,"mainTitle":10277,"subtitle":424,"heroImage":10292,"ctaButton":447,"ctaLink":448},[404],{"data":10278,"content":10279,"nodeType":74},{},[10280,10286],{"data":10281,"content":10282,"nodeType":78},{},[10283],{"data":10284,"marks":10285,"value":416,"nodeType":82},{},[],{"data":10287,"content":10288,"nodeType":87},{},[10289],{"data":10290,"marks":10291,"value":423,"nodeType":82},{},[],{"metadata":10293,"sys":10296,"fields":10301},{"tags":10294,"concepts":10295},[],[],{"space":10297,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10299,"publishedVersion":62,"revision":44,"locale":29},{"sys":10298},{"type":12,"linkType":13,"id":14},{"sys":10300},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10302},{"url":439,"details":10303,"fileName":445,"contentType":446},{"size":441,"image":10304},{"width":443,"height":444},{"sys":10306,"fields":10309},{"id":10307,"createdAt":10308},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":10310,"slug":10311,"articleIntro":10310,"category":10312},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[10313],{"metadata":10314,"sys":10317,"fields":10324},{"tags":10315,"concepts":10316},[],[],{"space":10318,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10320,"publishedVersion":395,"revision":62,"contentType":10322,"locale":29},{"sys":10319},{"type":12,"linkType":13,"id":14},{"sys":10321},{"id":21,"type":12,"linkType":22},{"sys":10323},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10325,"metaTitle":405,"metaDescription":406,"mainTitle":10326,"subtitle":424,"heroImage":10341,"ctaButton":447,"ctaLink":448},[404],{"data":10327,"content":10328,"nodeType":74},{},[10329,10335],{"data":10330,"content":10331,"nodeType":78},{},[10332],{"data":10333,"marks":10334,"value":416,"nodeType":82},{},[],{"data":10336,"content":10337,"nodeType":87},{},[10338],{"data":10339,"marks":10340,"value":423,"nodeType":82},{},[],{"metadata":10342,"sys":10345,"fields":10350},{"tags":10343,"concepts":10344},[],[],{"space":10346,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10348,"publishedVersion":62,"revision":44,"locale":29},{"sys":10347},{"type":12,"linkType":13,"id":14},{"sys":10349},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10351},{"url":439,"details":10352,"fileName":445,"contentType":446},{"size":441,"image":10353},{"width":443,"height":444},{"sys":10355,"fields":10358},{"id":10356,"createdAt":10357},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":10359,"slug":10360,"articleIntro":10359,"category":10361},"2185 - Cheptel","compte-2185-cheptel",[10362],{"metadata":10363,"sys":10366,"fields":10373},{"tags":10364,"concepts":10365},[],[],{"space":10367,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10369,"publishedVersion":395,"revision":62,"contentType":10371,"locale":29},{"sys":10368},{"type":12,"linkType":13,"id":14},{"sys":10370},{"id":21,"type":12,"linkType":22},{"sys":10372},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10374,"metaTitle":405,"metaDescription":406,"mainTitle":10375,"subtitle":424,"heroImage":10390,"ctaButton":447,"ctaLink":448},[404],{"data":10376,"content":10377,"nodeType":74},{},[10378,10384],{"data":10379,"content":10380,"nodeType":78},{},[10381],{"data":10382,"marks":10383,"value":416,"nodeType":82},{},[],{"data":10385,"content":10386,"nodeType":87},{},[10387],{"data":10388,"marks":10389,"value":423,"nodeType":82},{},[],{"metadata":10391,"sys":10394,"fields":10399},{"tags":10392,"concepts":10393},[],[],{"space":10395,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10397,"publishedVersion":62,"revision":44,"locale":29},{"sys":10396},{"type":12,"linkType":13,"id":14},{"sys":10398},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10400},{"url":439,"details":10401,"fileName":445,"contentType":446},{"size":441,"image":10402},{"width":443,"height":444},{"sys":10404,"fields":10407},{"id":10405,"createdAt":10406},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":10408,"slug":10409,"articleIntro":10408,"category":10410},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[10411],{"metadata":10412,"sys":10415,"fields":10422},{"tags":10413,"concepts":10414},[],[],{"space":10416,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10418,"publishedVersion":395,"revision":62,"contentType":10420,"locale":29},{"sys":10417},{"type":12,"linkType":13,"id":14},{"sys":10419},{"id":21,"type":12,"linkType":22},{"sys":10421},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10423,"metaTitle":405,"metaDescription":406,"mainTitle":10424,"subtitle":424,"heroImage":10439,"ctaButton":447,"ctaLink":448},[404],{"data":10425,"content":10426,"nodeType":74},{},[10427,10433],{"data":10428,"content":10429,"nodeType":78},{},[10430],{"data":10431,"marks":10432,"value":416,"nodeType":82},{},[],{"data":10434,"content":10435,"nodeType":87},{},[10436],{"data":10437,"marks":10438,"value":423,"nodeType":82},{},[],{"metadata":10440,"sys":10443,"fields":10448},{"tags":10441,"concepts":10442},[],[],{"space":10444,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10446,"publishedVersion":62,"revision":44,"locale":29},{"sys":10445},{"type":12,"linkType":13,"id":14},{"sys":10447},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10449},{"url":439,"details":10450,"fileName":445,"contentType":446},{"size":441,"image":10451},{"width":443,"height":444},{"sys":10453,"fields":10456},{"id":10454,"createdAt":10455},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":10457,"slug":10458,"articleIntro":10457,"category":10459},"1681 - Autres emprunts","compte-1681-autres-emprunts",[10460],{"metadata":10461,"sys":10464,"fields":10471},{"tags":10462,"concepts":10463},[],[],{"space":10465,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10467,"publishedVersion":395,"revision":62,"contentType":10469,"locale":29},{"sys":10466},{"type":12,"linkType":13,"id":14},{"sys":10468},{"id":21,"type":12,"linkType":22},{"sys":10470},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10472,"metaTitle":405,"metaDescription":406,"mainTitle":10473,"subtitle":424,"heroImage":10488,"ctaButton":447,"ctaLink":448},[404],{"data":10474,"content":10475,"nodeType":74},{},[10476,10482],{"data":10477,"content":10478,"nodeType":78},{},[10479],{"data":10480,"marks":10481,"value":416,"nodeType":82},{},[],{"data":10483,"content":10484,"nodeType":87},{},[10485],{"data":10486,"marks":10487,"value":423,"nodeType":82},{},[],{"metadata":10489,"sys":10492,"fields":10497},{"tags":10490,"concepts":10491},[],[],{"space":10493,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10495,"publishedVersion":62,"revision":44,"locale":29},{"sys":10494},{"type":12,"linkType":13,"id":14},{"sys":10496},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10498},{"url":439,"details":10499,"fileName":445,"contentType":446},{"size":441,"image":10500},{"width":443,"height":444},{"sys":10502,"fields":10505},{"id":10503,"createdAt":10504},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":10506,"slug":10507,"articleIntro":10506,"category":10508},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[10509],{"metadata":10510,"sys":10513,"fields":10520},{"tags":10511,"concepts":10512},[],[],{"space":10514,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10516,"publishedVersion":395,"revision":62,"contentType":10518,"locale":29},{"sys":10515},{"type":12,"linkType":13,"id":14},{"sys":10517},{"id":21,"type":12,"linkType":22},{"sys":10519},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10521,"metaTitle":405,"metaDescription":406,"mainTitle":10522,"subtitle":424,"heroImage":10537,"ctaButton":447,"ctaLink":448},[404],{"data":10523,"content":10524,"nodeType":74},{},[10525,10531],{"data":10526,"content":10527,"nodeType":78},{},[10528],{"data":10529,"marks":10530,"value":416,"nodeType":82},{},[],{"data":10532,"content":10533,"nodeType":87},{},[10534],{"data":10535,"marks":10536,"value":423,"nodeType":82},{},[],{"metadata":10538,"sys":10541,"fields":10546},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10544,"publishedVersion":62,"revision":44,"locale":29},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10547},{"url":439,"details":10548,"fileName":445,"contentType":446},{"size":441,"image":10549},{"width":443,"height":444},{"sys":10551,"fields":10554},{"id":10552,"createdAt":10553},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":10555,"slug":10556,"articleIntro":10555,"category":10557},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[10558],{"metadata":10559,"sys":10562,"fields":10569},{"tags":10560,"concepts":10561},[],[],{"space":10563,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10565,"publishedVersion":395,"revision":62,"contentType":10567,"locale":29},{"sys":10564},{"type":12,"linkType":13,"id":14},{"sys":10566},{"id":21,"type":12,"linkType":22},{"sys":10568},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10570,"metaTitle":405,"metaDescription":406,"mainTitle":10571,"subtitle":424,"heroImage":10586,"ctaButton":447,"ctaLink":448},[404],{"data":10572,"content":10573,"nodeType":74},{},[10574,10580],{"data":10575,"content":10576,"nodeType":78},{},[10577],{"data":10578,"marks":10579,"value":416,"nodeType":82},{},[],{"data":10581,"content":10582,"nodeType":87},{},[10583],{"data":10584,"marks":10585,"value":423,"nodeType":82},{},[],{"metadata":10587,"sys":10590,"fields":10595},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10593,"publishedVersion":62,"revision":44,"locale":29},{"sys":10592},{"type":12,"linkType":13,"id":14},{"sys":10594},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10596},{"url":439,"details":10597,"fileName":445,"contentType":446},{"size":441,"image":10598},{"width":443,"height":444},{"sys":10600,"fields":10603},{"id":10601,"createdAt":10602},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":10604,"slug":10605,"articleIntro":10604,"category":10606},"4551 - Principal","compte-4551-principal",[10607],{"metadata":10608,"sys":10611,"fields":10618},{"tags":10609,"concepts":10610},[],[],{"space":10612,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10614,"publishedVersion":395,"revision":62,"contentType":10616,"locale":29},{"sys":10613},{"type":12,"linkType":13,"id":14},{"sys":10615},{"id":21,"type":12,"linkType":22},{"sys":10617},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10619,"metaTitle":405,"metaDescription":406,"mainTitle":10620,"subtitle":424,"heroImage":10635,"ctaButton":447,"ctaLink":448},[404],{"data":10621,"content":10622,"nodeType":74},{},[10623,10629],{"data":10624,"content":10625,"nodeType":78},{},[10626],{"data":10627,"marks":10628,"value":416,"nodeType":82},{},[],{"data":10630,"content":10631,"nodeType":87},{},[10632],{"data":10633,"marks":10634,"value":423,"nodeType":82},{},[],{"metadata":10636,"sys":10639,"fields":10644},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10642,"publishedVersion":62,"revision":44,"locale":29},{"sys":10641},{"type":12,"linkType":13,"id":14},{"sys":10643},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10645},{"url":439,"details":10646,"fileName":445,"contentType":446},{"size":441,"image":10647},{"width":443,"height":444},{"sys":10649,"fields":10652},{"id":10650,"createdAt":10651},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":10653,"slug":10654,"articleIntro":10653,"category":10655},"331 - Produits en cours","compte-331-produits-en-cours",[10656],{"metadata":10657,"sys":10660,"fields":10667},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10663,"publishedVersion":395,"revision":62,"contentType":10665,"locale":29},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":21,"type":12,"linkType":22},{"sys":10666},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10668,"metaTitle":405,"metaDescription":406,"mainTitle":10669,"subtitle":424,"heroImage":10684,"ctaButton":447,"ctaLink":448},[404],{"data":10670,"content":10671,"nodeType":74},{},[10672,10678],{"data":10673,"content":10674,"nodeType":78},{},[10675],{"data":10676,"marks":10677,"value":416,"nodeType":82},{},[],{"data":10679,"content":10680,"nodeType":87},{},[10681],{"data":10682,"marks":10683,"value":423,"nodeType":82},{},[],{"metadata":10685,"sys":10688,"fields":10693},{"tags":10686,"concepts":10687},[],[],{"space":10689,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10691,"publishedVersion":62,"revision":44,"locale":29},{"sys":10690},{"type":12,"linkType":13,"id":14},{"sys":10692},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10694},{"url":439,"details":10695,"fileName":445,"contentType":446},{"size":441,"image":10696},{"width":443,"height":444},{"sys":10698,"fields":10701},{"id":10699,"createdAt":10700},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":10702,"slug":10703,"articleIntro":10702,"category":10704},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[10705],{"metadata":10706,"sys":10709,"fields":10716},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10712,"publishedVersion":395,"revision":62,"contentType":10714,"locale":29},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":21,"type":12,"linkType":22},{"sys":10715},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10717,"metaTitle":405,"metaDescription":406,"mainTitle":10718,"subtitle":424,"heroImage":10733,"ctaButton":447,"ctaLink":448},[404],{"data":10719,"content":10720,"nodeType":74},{},[10721,10727],{"data":10722,"content":10723,"nodeType":78},{},[10724],{"data":10725,"marks":10726,"value":416,"nodeType":82},{},[],{"data":10728,"content":10729,"nodeType":87},{},[10730],{"data":10731,"marks":10732,"value":423,"nodeType":82},{},[],{"metadata":10734,"sys":10737,"fields":10742},{"tags":10735,"concepts":10736},[],[],{"space":10738,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10740,"publishedVersion":62,"revision":44,"locale":29},{"sys":10739},{"type":12,"linkType":13,"id":14},{"sys":10741},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10743},{"url":439,"details":10744,"fileName":445,"contentType":446},{"size":441,"image":10745},{"width":443,"height":444},{"sys":10747,"fields":10750},{"id":10748,"createdAt":10749},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":10751,"slug":10752,"articleIntro":10751,"category":10753},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[10754],{"metadata":10755,"sys":10758,"fields":10765},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10761,"publishedVersion":395,"revision":62,"contentType":10763,"locale":29},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":21,"type":12,"linkType":22},{"sys":10764},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10766,"metaTitle":405,"metaDescription":406,"mainTitle":10767,"subtitle":424,"heroImage":10782,"ctaButton":447,"ctaLink":448},[404],{"data":10768,"content":10769,"nodeType":74},{},[10770,10776],{"data":10771,"content":10772,"nodeType":78},{},[10773],{"data":10774,"marks":10775,"value":416,"nodeType":82},{},[],{"data":10777,"content":10778,"nodeType":87},{},[10779],{"data":10780,"marks":10781,"value":423,"nodeType":82},{},[],{"metadata":10783,"sys":10786,"fields":10791},{"tags":10784,"concepts":10785},[],[],{"space":10787,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10789,"publishedVersion":62,"revision":44,"locale":29},{"sys":10788},{"type":12,"linkType":13,"id":14},{"sys":10790},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10792},{"url":439,"details":10793,"fileName":445,"contentType":446},{"size":441,"image":10794},{"width":443,"height":444},{"sys":10796,"fields":10799},{"id":10797,"createdAt":10798},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":10800,"slug":10801,"articleIntro":-1,"category":10802},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[10803],{"metadata":10804,"sys":10807,"fields":10814},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10810,"publishedVersion":395,"revision":62,"contentType":10812,"locale":29},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":21,"type":12,"linkType":22},{"sys":10813},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10815,"metaTitle":405,"metaDescription":406,"mainTitle":10816,"subtitle":424,"heroImage":10831,"ctaButton":447,"ctaLink":448},[404],{"data":10817,"content":10818,"nodeType":74},{},[10819,10825],{"data":10820,"content":10821,"nodeType":78},{},[10822],{"data":10823,"marks":10824,"value":416,"nodeType":82},{},[],{"data":10826,"content":10827,"nodeType":87},{},[10828],{"data":10829,"marks":10830,"value":423,"nodeType":82},{},[],{"metadata":10832,"sys":10835,"fields":10840},{"tags":10833,"concepts":10834},[],[],{"space":10836,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10838,"publishedVersion":62,"revision":44,"locale":29},{"sys":10837},{"type":12,"linkType":13,"id":14},{"sys":10839},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10841},{"url":439,"details":10842,"fileName":445,"contentType":446},{"size":441,"image":10843},{"width":443,"height":444},{"sys":10845,"fields":10848},{"id":10846,"createdAt":10847},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":10849,"slug":10850,"articleIntro":10849,"category":10851},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[10852],{"metadata":10853,"sys":10856,"fields":10863},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10859,"publishedVersion":395,"revision":62,"contentType":10861,"locale":29},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":21,"type":12,"linkType":22},{"sys":10862},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10864,"metaTitle":405,"metaDescription":406,"mainTitle":10865,"subtitle":424,"heroImage":10880,"ctaButton":447,"ctaLink":448},[404],{"data":10866,"content":10867,"nodeType":74},{},[10868,10874],{"data":10869,"content":10870,"nodeType":78},{},[10871],{"data":10872,"marks":10873,"value":416,"nodeType":82},{},[],{"data":10875,"content":10876,"nodeType":87},{},[10877],{"data":10878,"marks":10879,"value":423,"nodeType":82},{},[],{"metadata":10881,"sys":10884,"fields":10889},{"tags":10882,"concepts":10883},[],[],{"space":10885,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10887,"publishedVersion":62,"revision":44,"locale":29},{"sys":10886},{"type":12,"linkType":13,"id":14},{"sys":10888},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10890},{"url":439,"details":10891,"fileName":445,"contentType":446},{"size":441,"image":10892},{"width":443,"height":444},{"sys":10894,"fields":10897},{"id":10895,"createdAt":10896},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":10898,"slug":10899,"articleIntro":10898,"category":10900},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[10901],{"metadata":10902,"sys":10905,"fields":10912},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10908,"publishedVersion":395,"revision":62,"contentType":10910,"locale":29},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":21,"type":12,"linkType":22},{"sys":10911},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10913,"metaTitle":405,"metaDescription":406,"mainTitle":10914,"subtitle":424,"heroImage":10929,"ctaButton":447,"ctaLink":448},[404],{"data":10915,"content":10916,"nodeType":74},{},[10917,10923],{"data":10918,"content":10919,"nodeType":78},{},[10920],{"data":10921,"marks":10922,"value":416,"nodeType":82},{},[],{"data":10924,"content":10925,"nodeType":87},{},[10926],{"data":10927,"marks":10928,"value":423,"nodeType":82},{},[],{"metadata":10930,"sys":10933,"fields":10938},{"tags":10931,"concepts":10932},[],[],{"space":10934,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10936,"publishedVersion":62,"revision":44,"locale":29},{"sys":10935},{"type":12,"linkType":13,"id":14},{"sys":10937},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10939},{"url":439,"details":10940,"fileName":445,"contentType":446},{"size":441,"image":10941},{"width":443,"height":444},{"sys":10943,"fields":10946},{"id":10944,"createdAt":10945},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":10947,"slug":10948,"articleIntro":10947,"category":10949},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[10950],{"metadata":10951,"sys":10954,"fields":10961},{"tags":10952,"concepts":10953},[],[],{"space":10955,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":10957,"publishedVersion":395,"revision":62,"contentType":10959,"locale":29},{"sys":10956},{"type":12,"linkType":13,"id":14},{"sys":10958},{"id":21,"type":12,"linkType":22},{"sys":10960},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":10962,"metaTitle":405,"metaDescription":406,"mainTitle":10963,"subtitle":424,"heroImage":10978,"ctaButton":447,"ctaLink":448},[404],{"data":10964,"content":10965,"nodeType":74},{},[10966,10972],{"data":10967,"content":10968,"nodeType":78},{},[10969],{"data":10970,"marks":10971,"value":416,"nodeType":82},{},[],{"data":10973,"content":10974,"nodeType":87},{},[10975],{"data":10976,"marks":10977,"value":423,"nodeType":82},{},[],{"metadata":10979,"sys":10982,"fields":10987},{"tags":10980,"concepts":10981},[],[],{"space":10983,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":10985,"publishedVersion":62,"revision":44,"locale":29},{"sys":10984},{"type":12,"linkType":13,"id":14},{"sys":10986},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":10988},{"url":439,"details":10989,"fileName":445,"contentType":446},{"size":441,"image":10990},{"width":443,"height":444},{"sys":10992,"fields":10995},{"id":10993,"createdAt":10994},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":10996,"slug":10997,"articleIntro":-1,"category":10998},"Compte 628 - Divers","compte-628-divers",[10999],{"metadata":11000,"sys":11003,"fields":11010},{"tags":11001,"concepts":11002},[],[],{"space":11004,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11006,"publishedVersion":395,"revision":62,"contentType":11008,"locale":29},{"sys":11005},{"type":12,"linkType":13,"id":14},{"sys":11007},{"id":21,"type":12,"linkType":22},{"sys":11009},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11011,"metaTitle":405,"metaDescription":406,"mainTitle":11012,"subtitle":424,"heroImage":11027,"ctaButton":447,"ctaLink":448},[404],{"data":11013,"content":11014,"nodeType":74},{},[11015,11021],{"data":11016,"content":11017,"nodeType":78},{},[11018],{"data":11019,"marks":11020,"value":416,"nodeType":82},{},[],{"data":11022,"content":11023,"nodeType":87},{},[11024],{"data":11025,"marks":11026,"value":423,"nodeType":82},{},[],{"metadata":11028,"sys":11031,"fields":11036},{"tags":11029,"concepts":11030},[],[],{"space":11032,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11034,"publishedVersion":62,"revision":44,"locale":29},{"sys":11033},{"type":12,"linkType":13,"id":14},{"sys":11035},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11037},{"url":439,"details":11038,"fileName":445,"contentType":446},{"size":441,"image":11039},{"width":443,"height":444},{"sys":11041,"fields":11044},{"id":11042,"createdAt":11043},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":11045,"slug":11046,"articleIntro":-1,"category":11047},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[11048],{"metadata":11049,"sys":11052,"fields":11059},{"tags":11050,"concepts":11051},[],[],{"space":11053,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11055,"publishedVersion":395,"revision":62,"contentType":11057,"locale":29},{"sys":11054},{"type":12,"linkType":13,"id":14},{"sys":11056},{"id":21,"type":12,"linkType":22},{"sys":11058},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11060,"metaTitle":405,"metaDescription":406,"mainTitle":11061,"subtitle":424,"heroImage":11076,"ctaButton":447,"ctaLink":448},[404],{"data":11062,"content":11063,"nodeType":74},{},[11064,11070],{"data":11065,"content":11066,"nodeType":78},{},[11067],{"data":11068,"marks":11069,"value":416,"nodeType":82},{},[],{"data":11071,"content":11072,"nodeType":87},{},[11073],{"data":11074,"marks":11075,"value":423,"nodeType":82},{},[],{"metadata":11077,"sys":11080,"fields":11085},{"tags":11078,"concepts":11079},[],[],{"space":11081,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11083,"publishedVersion":62,"revision":44,"locale":29},{"sys":11082},{"type":12,"linkType":13,"id":14},{"sys":11084},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11086},{"url":439,"details":11087,"fileName":445,"contentType":446},{"size":441,"image":11088},{"width":443,"height":444},{"sys":11090,"fields":11093},{"id":11091,"createdAt":11092},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":11094,"slug":11095,"articleIntro":11094,"category":11096},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[11097],{"metadata":11098,"sys":11101,"fields":11108},{"tags":11099,"concepts":11100},[],[],{"space":11102,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11104,"publishedVersion":395,"revision":62,"contentType":11106,"locale":29},{"sys":11103},{"type":12,"linkType":13,"id":14},{"sys":11105},{"id":21,"type":12,"linkType":22},{"sys":11107},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11109,"metaTitle":405,"metaDescription":406,"mainTitle":11110,"subtitle":424,"heroImage":11125,"ctaButton":447,"ctaLink":448},[404],{"data":11111,"content":11112,"nodeType":74},{},[11113,11119],{"data":11114,"content":11115,"nodeType":78},{},[11116],{"data":11117,"marks":11118,"value":416,"nodeType":82},{},[],{"data":11120,"content":11121,"nodeType":87},{},[11122],{"data":11123,"marks":11124,"value":423,"nodeType":82},{},[],{"metadata":11126,"sys":11129,"fields":11134},{"tags":11127,"concepts":11128},[],[],{"space":11130,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11132,"publishedVersion":62,"revision":44,"locale":29},{"sys":11131},{"type":12,"linkType":13,"id":14},{"sys":11133},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11135},{"url":439,"details":11136,"fileName":445,"contentType":446},{"size":441,"image":11137},{"width":443,"height":444},{"sys":11139,"fields":11142},{"id":11140,"createdAt":11141},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":11143,"slug":11144,"articleIntro":11143,"category":11145},"618 - Divers","compte-618-divers",[11146],{"metadata":11147,"sys":11150,"fields":11157},{"tags":11148,"concepts":11149},[],[],{"space":11151,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11153,"publishedVersion":395,"revision":62,"contentType":11155,"locale":29},{"sys":11152},{"type":12,"linkType":13,"id":14},{"sys":11154},{"id":21,"type":12,"linkType":22},{"sys":11156},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11158,"metaTitle":405,"metaDescription":406,"mainTitle":11159,"subtitle":424,"heroImage":11174,"ctaButton":447,"ctaLink":448},[404],{"data":11160,"content":11161,"nodeType":74},{},[11162,11168],{"data":11163,"content":11164,"nodeType":78},{},[11165],{"data":11166,"marks":11167,"value":416,"nodeType":82},{},[],{"data":11169,"content":11170,"nodeType":87},{},[11171],{"data":11172,"marks":11173,"value":423,"nodeType":82},{},[],{"metadata":11175,"sys":11178,"fields":11183},{"tags":11176,"concepts":11177},[],[],{"space":11179,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11181,"publishedVersion":62,"revision":44,"locale":29},{"sys":11180},{"type":12,"linkType":13,"id":14},{"sys":11182},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11184},{"url":439,"details":11185,"fileName":445,"contentType":446},{"size":441,"image":11186},{"width":443,"height":444},{"sys":11188,"fields":11191},{"id":11189,"createdAt":11190},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":11192,"slug":11193,"articleIntro":11192,"category":11194},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[11195],{"metadata":11196,"sys":11199,"fields":11206},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11202,"publishedVersion":395,"revision":62,"contentType":11204,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"sys":11205},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11207,"metaTitle":405,"metaDescription":406,"mainTitle":11208,"subtitle":424,"heroImage":11223,"ctaButton":447,"ctaLink":448},[404],{"data":11209,"content":11210,"nodeType":74},{},[11211,11217],{"data":11212,"content":11213,"nodeType":78},{},[11214],{"data":11215,"marks":11216,"value":416,"nodeType":82},{},[],{"data":11218,"content":11219,"nodeType":87},{},[11220],{"data":11221,"marks":11222,"value":423,"nodeType":82},{},[],{"metadata":11224,"sys":11227,"fields":11232},{"tags":11225,"concepts":11226},[],[],{"space":11228,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11230,"publishedVersion":62,"revision":44,"locale":29},{"sys":11229},{"type":12,"linkType":13,"id":14},{"sys":11231},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11233},{"url":439,"details":11234,"fileName":445,"contentType":446},{"size":441,"image":11235},{"width":443,"height":444},{"sys":11237,"fields":11240},{"id":11238,"createdAt":11239},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":11241,"slug":11242,"articleIntro":11241,"category":11243},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[11244],{"metadata":11245,"sys":11248,"fields":11255},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11251,"publishedVersion":395,"revision":62,"contentType":11253,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"sys":11254},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11256,"metaTitle":405,"metaDescription":406,"mainTitle":11257,"subtitle":424,"heroImage":11272,"ctaButton":447,"ctaLink":448},[404],{"data":11258,"content":11259,"nodeType":74},{},[11260,11266],{"data":11261,"content":11262,"nodeType":78},{},[11263],{"data":11264,"marks":11265,"value":416,"nodeType":82},{},[],{"data":11267,"content":11268,"nodeType":87},{},[11269],{"data":11270,"marks":11271,"value":423,"nodeType":82},{},[],{"metadata":11273,"sys":11276,"fields":11281},{"tags":11274,"concepts":11275},[],[],{"space":11277,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11279,"publishedVersion":62,"revision":44,"locale":29},{"sys":11278},{"type":12,"linkType":13,"id":14},{"sys":11280},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11282},{"url":439,"details":11283,"fileName":445,"contentType":446},{"size":441,"image":11284},{"width":443,"height":444},{"sys":11286,"fields":11289},{"id":11287,"createdAt":11288},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":11290,"slug":11291,"articleIntro":11290,"category":11292},"Compte 53 - Caisse","compte-53-caisse",[11293],{"metadata":11294,"sys":11297,"fields":11304},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11300,"publishedVersion":395,"revision":62,"contentType":11302,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"sys":11303},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11305,"metaTitle":405,"metaDescription":406,"mainTitle":11306,"subtitle":424,"heroImage":11321,"ctaButton":447,"ctaLink":448},[404],{"data":11307,"content":11308,"nodeType":74},{},[11309,11315],{"data":11310,"content":11311,"nodeType":78},{},[11312],{"data":11313,"marks":11314,"value":416,"nodeType":82},{},[],{"data":11316,"content":11317,"nodeType":87},{},[11318],{"data":11319,"marks":11320,"value":423,"nodeType":82},{},[],{"metadata":11322,"sys":11325,"fields":11330},{"tags":11323,"concepts":11324},[],[],{"space":11326,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11328,"publishedVersion":62,"revision":44,"locale":29},{"sys":11327},{"type":12,"linkType":13,"id":14},{"sys":11329},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11331},{"url":439,"details":11332,"fileName":445,"contentType":446},{"size":441,"image":11333},{"width":443,"height":444},{"sys":11335,"fields":11338},{"id":11336,"createdAt":11337},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":11339,"slug":11340,"articleIntro":11339,"category":11341},"Compte 6156 - Maintenance","compte-6156-maintenance",[11342],{"metadata":11343,"sys":11346,"fields":11353},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11349,"publishedVersion":395,"revision":62,"contentType":11351,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"sys":11352},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11354,"metaTitle":405,"metaDescription":406,"mainTitle":11355,"subtitle":424,"heroImage":11370,"ctaButton":447,"ctaLink":448},[404],{"data":11356,"content":11357,"nodeType":74},{},[11358,11364],{"data":11359,"content":11360,"nodeType":78},{},[11361],{"data":11362,"marks":11363,"value":416,"nodeType":82},{},[],{"data":11365,"content":11366,"nodeType":87},{},[11367],{"data":11368,"marks":11369,"value":423,"nodeType":82},{},[],{"metadata":11371,"sys":11374,"fields":11379},{"tags":11372,"concepts":11373},[],[],{"space":11375,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11377,"publishedVersion":62,"revision":44,"locale":29},{"sys":11376},{"type":12,"linkType":13,"id":14},{"sys":11378},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11380},{"url":439,"details":11381,"fileName":445,"contentType":446},{"size":441,"image":11382},{"width":443,"height":444},{"sys":11384,"fields":11387},{"id":11385,"createdAt":11386},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":11388,"slug":11389,"articleIntro":11388,"category":11390},"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",[11391],{"metadata":11392,"sys":11395,"fields":11402},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11398,"publishedVersion":395,"revision":62,"contentType":11400,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"sys":11401},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11403,"metaTitle":405,"metaDescription":406,"mainTitle":11404,"subtitle":424,"heroImage":11419,"ctaButton":447,"ctaLink":448},[404],{"data":11405,"content":11406,"nodeType":74},{},[11407,11413],{"data":11408,"content":11409,"nodeType":78},{},[11410],{"data":11411,"marks":11412,"value":416,"nodeType":82},{},[],{"data":11414,"content":11415,"nodeType":87},{},[11416],{"data":11417,"marks":11418,"value":423,"nodeType":82},{},[],{"metadata":11420,"sys":11423,"fields":11428},{"tags":11421,"concepts":11422},[],[],{"space":11424,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11426,"publishedVersion":62,"revision":44,"locale":29},{"sys":11425},{"type":12,"linkType":13,"id":14},{"sys":11427},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11429},{"url":439,"details":11430,"fileName":445,"contentType":446},{"size":441,"image":11431},{"width":443,"height":444},{"sys":11433,"fields":11436},{"id":11434,"createdAt":11435},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":11437,"slug":11438,"articleIntro":-1,"category":11439},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[11440],{"metadata":11441,"sys":11444,"fields":11451},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11447,"publishedVersion":395,"revision":62,"contentType":11449,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"sys":11450},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11452,"metaTitle":405,"metaDescription":406,"mainTitle":11453,"subtitle":424,"heroImage":11468,"ctaButton":447,"ctaLink":448},[404],{"data":11454,"content":11455,"nodeType":74},{},[11456,11462],{"data":11457,"content":11458,"nodeType":78},{},[11459],{"data":11460,"marks":11461,"value":416,"nodeType":82},{},[],{"data":11463,"content":11464,"nodeType":87},{},[11465],{"data":11466,"marks":11467,"value":423,"nodeType":82},{},[],{"metadata":11469,"sys":11472,"fields":11477},{"tags":11470,"concepts":11471},[],[],{"space":11473,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11475,"publishedVersion":62,"revision":44,"locale":29},{"sys":11474},{"type":12,"linkType":13,"id":14},{"sys":11476},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11478},{"url":439,"details":11479,"fileName":445,"contentType":446},{"size":441,"image":11480},{"width":443,"height":444},{"sys":11482,"fields":11485},{"id":11483,"createdAt":11484},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":11486,"slug":11487,"articleIntro":11486,"category":11488},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[11489],{"metadata":11490,"sys":11493,"fields":11500},{"tags":11491,"concepts":11492},[],[],{"space":11494,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11496,"publishedVersion":395,"revision":62,"contentType":11498,"locale":29},{"sys":11495},{"type":12,"linkType":13,"id":14},{"sys":11497},{"id":21,"type":12,"linkType":22},{"sys":11499},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11501,"metaTitle":405,"metaDescription":406,"mainTitle":11502,"subtitle":424,"heroImage":11517,"ctaButton":447,"ctaLink":448},[404],{"data":11503,"content":11504,"nodeType":74},{},[11505,11511],{"data":11506,"content":11507,"nodeType":78},{},[11508],{"data":11509,"marks":11510,"value":416,"nodeType":82},{},[],{"data":11512,"content":11513,"nodeType":87},{},[11514],{"data":11515,"marks":11516,"value":423,"nodeType":82},{},[],{"metadata":11518,"sys":11521,"fields":11526},{"tags":11519,"concepts":11520},[],[],{"space":11522,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11524,"publishedVersion":62,"revision":44,"locale":29},{"sys":11523},{"type":12,"linkType":13,"id":14},{"sys":11525},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11527},{"url":439,"details":11528,"fileName":445,"contentType":446},{"size":441,"image":11529},{"width":443,"height":444},{"sys":11531,"fields":11534},{"id":11532,"createdAt":11533},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":11535,"slug":11536,"articleIntro":-1,"category":11537},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[11538],{"metadata":11539,"sys":11542,"fields":11549},{"tags":11540,"concepts":11541},[],[],{"space":11543,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11545,"publishedVersion":395,"revision":62,"contentType":11547,"locale":29},{"sys":11544},{"type":12,"linkType":13,"id":14},{"sys":11546},{"id":21,"type":12,"linkType":22},{"sys":11548},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11550,"metaTitle":405,"metaDescription":406,"mainTitle":11551,"subtitle":424,"heroImage":11566,"ctaButton":447,"ctaLink":448},[404],{"data":11552,"content":11553,"nodeType":74},{},[11554,11560],{"data":11555,"content":11556,"nodeType":78},{},[11557],{"data":11558,"marks":11559,"value":416,"nodeType":82},{},[],{"data":11561,"content":11562,"nodeType":87},{},[11563],{"data":11564,"marks":11565,"value":423,"nodeType":82},{},[],{"metadata":11567,"sys":11570,"fields":11575},{"tags":11568,"concepts":11569},[],[],{"space":11571,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11573,"publishedVersion":62,"revision":44,"locale":29},{"sys":11572},{"type":12,"linkType":13,"id":14},{"sys":11574},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11576},{"url":439,"details":11577,"fileName":445,"contentType":446},{"size":441,"image":11578},{"width":443,"height":444},{"sys":11580,"fields":11583},{"id":11581,"createdAt":11582},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":11584,"slug":11585,"articleIntro":11584,"category":11586},"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",[11587],{"metadata":11588,"sys":11591,"fields":11598},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11594,"publishedVersion":395,"revision":62,"contentType":11596,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"sys":11597},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11599,"metaTitle":405,"metaDescription":406,"mainTitle":11600,"subtitle":424,"heroImage":11615,"ctaButton":447,"ctaLink":448},[404],{"data":11601,"content":11602,"nodeType":74},{},[11603,11609],{"data":11604,"content":11605,"nodeType":78},{},[11606],{"data":11607,"marks":11608,"value":416,"nodeType":82},{},[],{"data":11610,"content":11611,"nodeType":87},{},[11612],{"data":11613,"marks":11614,"value":423,"nodeType":82},{},[],{"metadata":11616,"sys":11619,"fields":11624},{"tags":11617,"concepts":11618},[],[],{"space":11620,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11622,"publishedVersion":62,"revision":44,"locale":29},{"sys":11621},{"type":12,"linkType":13,"id":14},{"sys":11623},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11625},{"url":439,"details":11626,"fileName":445,"contentType":446},{"size":441,"image":11627},{"width":443,"height":444},{"sys":11629,"fields":11632},{"id":11630,"createdAt":11631},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":11633,"slug":11634,"articleIntro":11633,"category":11635},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[11636],{"metadata":11637,"sys":11640,"fields":11647},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11643,"publishedVersion":395,"revision":62,"contentType":11645,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"sys":11646},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11648,"metaTitle":405,"metaDescription":406,"mainTitle":11649,"subtitle":424,"heroImage":11664,"ctaButton":447,"ctaLink":448},[404],{"data":11650,"content":11651,"nodeType":74},{},[11652,11658],{"data":11653,"content":11654,"nodeType":78},{},[11655],{"data":11656,"marks":11657,"value":416,"nodeType":82},{},[],{"data":11659,"content":11660,"nodeType":87},{},[11661],{"data":11662,"marks":11663,"value":423,"nodeType":82},{},[],{"metadata":11665,"sys":11668,"fields":11673},{"tags":11666,"concepts":11667},[],[],{"space":11669,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11671,"publishedVersion":62,"revision":44,"locale":29},{"sys":11670},{"type":12,"linkType":13,"id":14},{"sys":11672},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11674},{"url":439,"details":11675,"fileName":445,"contentType":446},{"size":441,"image":11676},{"width":443,"height":444},{"sys":11678,"fields":11681},{"id":11679,"createdAt":11680},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":11682,"slug":11683,"articleIntro":11682,"category":11684},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[11685],{"metadata":11686,"sys":11689,"fields":11696},{"tags":11687,"concepts":11688},[],[],{"space":11690,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11692,"publishedVersion":395,"revision":62,"contentType":11694,"locale":29},{"sys":11691},{"type":12,"linkType":13,"id":14},{"sys":11693},{"id":21,"type":12,"linkType":22},{"sys":11695},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11697,"metaTitle":405,"metaDescription":406,"mainTitle":11698,"subtitle":424,"heroImage":11713,"ctaButton":447,"ctaLink":448},[404],{"data":11699,"content":11700,"nodeType":74},{},[11701,11707],{"data":11702,"content":11703,"nodeType":78},{},[11704],{"data":11705,"marks":11706,"value":416,"nodeType":82},{},[],{"data":11708,"content":11709,"nodeType":87},{},[11710],{"data":11711,"marks":11712,"value":423,"nodeType":82},{},[],{"metadata":11714,"sys":11717,"fields":11722},{"tags":11715,"concepts":11716},[],[],{"space":11718,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11720,"publishedVersion":62,"revision":44,"locale":29},{"sys":11719},{"type":12,"linkType":13,"id":14},{"sys":11721},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11723},{"url":439,"details":11724,"fileName":445,"contentType":446},{"size":441,"image":11725},{"width":443,"height":444},{"sys":11727,"fields":11730},{"id":11728,"createdAt":11729},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":11731,"slug":11732,"articleIntro":11731,"category":11733},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[11734],{"metadata":11735,"sys":11738,"fields":11745},{"tags":11736,"concepts":11737},[],[],{"space":11739,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11741,"publishedVersion":395,"revision":62,"contentType":11743,"locale":29},{"sys":11740},{"type":12,"linkType":13,"id":14},{"sys":11742},{"id":21,"type":12,"linkType":22},{"sys":11744},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11746,"metaTitle":405,"metaDescription":406,"mainTitle":11747,"subtitle":424,"heroImage":11762,"ctaButton":447,"ctaLink":448},[404],{"data":11748,"content":11749,"nodeType":74},{},[11750,11756],{"data":11751,"content":11752,"nodeType":78},{},[11753],{"data":11754,"marks":11755,"value":416,"nodeType":82},{},[],{"data":11757,"content":11758,"nodeType":87},{},[11759],{"data":11760,"marks":11761,"value":423,"nodeType":82},{},[],{"metadata":11763,"sys":11766,"fields":11771},{"tags":11764,"concepts":11765},[],[],{"space":11767,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11769,"publishedVersion":62,"revision":44,"locale":29},{"sys":11768},{"type":12,"linkType":13,"id":14},{"sys":11770},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11772},{"url":439,"details":11773,"fileName":445,"contentType":446},{"size":441,"image":11774},{"width":443,"height":444},{"sys":11776,"fields":11779},{"id":11777,"createdAt":11778},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":11780,"slug":11781,"articleIntro":11780,"category":11782},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[11783],{"metadata":11784,"sys":11787,"fields":11794},{"tags":11785,"concepts":11786},[],[],{"space":11788,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11790,"publishedVersion":395,"revision":62,"contentType":11792,"locale":29},{"sys":11789},{"type":12,"linkType":13,"id":14},{"sys":11791},{"id":21,"type":12,"linkType":22},{"sys":11793},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11795,"metaTitle":405,"metaDescription":406,"mainTitle":11796,"subtitle":424,"heroImage":11811,"ctaButton":447,"ctaLink":448},[404],{"data":11797,"content":11798,"nodeType":74},{},[11799,11805],{"data":11800,"content":11801,"nodeType":78},{},[11802],{"data":11803,"marks":11804,"value":416,"nodeType":82},{},[],{"data":11806,"content":11807,"nodeType":87},{},[11808],{"data":11809,"marks":11810,"value":423,"nodeType":82},{},[],{"metadata":11812,"sys":11815,"fields":11820},{"tags":11813,"concepts":11814},[],[],{"space":11816,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11818,"publishedVersion":62,"revision":44,"locale":29},{"sys":11817},{"type":12,"linkType":13,"id":14},{"sys":11819},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11821},{"url":439,"details":11822,"fileName":445,"contentType":446},{"size":441,"image":11823},{"width":443,"height":444},{"sys":11825,"fields":11828},{"id":11826,"createdAt":11827},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":11829,"slug":11830,"articleIntro":-1,"category":11831},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[11832],{"metadata":11833,"sys":11836,"fields":11843},{"tags":11834,"concepts":11835},[],[],{"space":11837,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11839,"publishedVersion":395,"revision":62,"contentType":11841,"locale":29},{"sys":11838},{"type":12,"linkType":13,"id":14},{"sys":11840},{"id":21,"type":12,"linkType":22},{"sys":11842},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11844,"metaTitle":405,"metaDescription":406,"mainTitle":11845,"subtitle":424,"heroImage":11860,"ctaButton":447,"ctaLink":448},[404],{"data":11846,"content":11847,"nodeType":74},{},[11848,11854],{"data":11849,"content":11850,"nodeType":78},{},[11851],{"data":11852,"marks":11853,"value":416,"nodeType":82},{},[],{"data":11855,"content":11856,"nodeType":87},{},[11857],{"data":11858,"marks":11859,"value":423,"nodeType":82},{},[],{"metadata":11861,"sys":11864,"fields":11869},{"tags":11862,"concepts":11863},[],[],{"space":11865,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11867,"publishedVersion":62,"revision":44,"locale":29},{"sys":11866},{"type":12,"linkType":13,"id":14},{"sys":11868},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11870},{"url":439,"details":11871,"fileName":445,"contentType":446},{"size":441,"image":11872},{"width":443,"height":444},{"sys":11874,"fields":11877},{"id":11875,"createdAt":11876},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":11878,"slug":11879,"articleIntro":11878,"category":11880},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[11881],{"metadata":11882,"sys":11885,"fields":11892},{"tags":11883,"concepts":11884},[],[],{"space":11886,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11888,"publishedVersion":395,"revision":62,"contentType":11890,"locale":29},{"sys":11887},{"type":12,"linkType":13,"id":14},{"sys":11889},{"id":21,"type":12,"linkType":22},{"sys":11891},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11893,"metaTitle":405,"metaDescription":406,"mainTitle":11894,"subtitle":424,"heroImage":11909,"ctaButton":447,"ctaLink":448},[404],{"data":11895,"content":11896,"nodeType":74},{},[11897,11903],{"data":11898,"content":11899,"nodeType":78},{},[11900],{"data":11901,"marks":11902,"value":416,"nodeType":82},{},[],{"data":11904,"content":11905,"nodeType":87},{},[11906],{"data":11907,"marks":11908,"value":423,"nodeType":82},{},[],{"metadata":11910,"sys":11913,"fields":11918},{"tags":11911,"concepts":11912},[],[],{"space":11914,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11916,"publishedVersion":62,"revision":44,"locale":29},{"sys":11915},{"type":12,"linkType":13,"id":14},{"sys":11917},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11919},{"url":439,"details":11920,"fileName":445,"contentType":446},{"size":441,"image":11921},{"width":443,"height":444},{"sys":11923,"fields":11926},{"id":11924,"createdAt":11925},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":11927,"slug":11928,"articleIntro":11927,"category":11929},"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",[11930],{"metadata":11931,"sys":11934,"fields":11941},{"tags":11932,"concepts":11933},[],[],{"space":11935,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11937,"publishedVersion":395,"revision":62,"contentType":11939,"locale":29},{"sys":11936},{"type":12,"linkType":13,"id":14},{"sys":11938},{"id":21,"type":12,"linkType":22},{"sys":11940},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11942,"metaTitle":405,"metaDescription":406,"mainTitle":11943,"subtitle":424,"heroImage":11958,"ctaButton":447,"ctaLink":448},[404],{"data":11944,"content":11945,"nodeType":74},{},[11946,11952],{"data":11947,"content":11948,"nodeType":78},{},[11949],{"data":11950,"marks":11951,"value":416,"nodeType":82},{},[],{"data":11953,"content":11954,"nodeType":87},{},[11955],{"data":11956,"marks":11957,"value":423,"nodeType":82},{},[],{"metadata":11959,"sys":11962,"fields":11967},{"tags":11960,"concepts":11961},[],[],{"space":11963,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":11965,"publishedVersion":62,"revision":44,"locale":29},{"sys":11964},{"type":12,"linkType":13,"id":14},{"sys":11966},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":11968},{"url":439,"details":11969,"fileName":445,"contentType":446},{"size":441,"image":11970},{"width":443,"height":444},{"sys":11972,"fields":11975},{"id":11973,"createdAt":11974},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":11976,"slug":11977,"articleIntro":11976,"category":11978},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[11979],{"metadata":11980,"sys":11983,"fields":11990},{"tags":11981,"concepts":11982},[],[],{"space":11984,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":11986,"publishedVersion":395,"revision":62,"contentType":11988,"locale":29},{"sys":11985},{"type":12,"linkType":13,"id":14},{"sys":11987},{"id":21,"type":12,"linkType":22},{"sys":11989},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":11991,"metaTitle":405,"metaDescription":406,"mainTitle":11992,"subtitle":424,"heroImage":12007,"ctaButton":447,"ctaLink":448},[404],{"data":11993,"content":11994,"nodeType":74},{},[11995,12001],{"data":11996,"content":11997,"nodeType":78},{},[11998],{"data":11999,"marks":12000,"value":416,"nodeType":82},{},[],{"data":12002,"content":12003,"nodeType":87},{},[12004],{"data":12005,"marks":12006,"value":423,"nodeType":82},{},[],{"metadata":12008,"sys":12011,"fields":12016},{"tags":12009,"concepts":12010},[],[],{"space":12012,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12014,"publishedVersion":62,"revision":44,"locale":29},{"sys":12013},{"type":12,"linkType":13,"id":14},{"sys":12015},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12017},{"url":439,"details":12018,"fileName":445,"contentType":446},{"size":441,"image":12019},{"width":443,"height":444},{"sys":12021,"fields":12024},{"id":12022,"createdAt":12023},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":12025,"slug":12026,"articleIntro":12027,"category":12028},"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.",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12036,"publishedVersion":395,"revision":62,"contentType":12038,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"sys":12039},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12041,"metaTitle":405,"metaDescription":406,"mainTitle":12042,"subtitle":424,"heroImage":12057,"ctaButton":447,"ctaLink":448},[404],{"data":12043,"content":12044,"nodeType":74},{},[12045,12051],{"data":12046,"content":12047,"nodeType":78},{},[12048],{"data":12049,"marks":12050,"value":416,"nodeType":82},{},[],{"data":12052,"content":12053,"nodeType":87},{},[12054],{"data":12055,"marks":12056,"value":423,"nodeType":82},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12064,"publishedVersion":62,"revision":44,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12067},{"url":439,"details":12068,"fileName":445,"contentType":446},{"size":441,"image":12069},{"width":443,"height":444},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":12075,"slug":12076,"articleIntro":12075,"category":12077},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12085,"publishedVersion":395,"revision":62,"contentType":12087,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"sys":12088},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12090,"metaTitle":405,"metaDescription":406,"mainTitle":12091,"subtitle":424,"heroImage":12106,"ctaButton":447,"ctaLink":448},[404],{"data":12092,"content":12093,"nodeType":74},{},[12094,12100],{"data":12095,"content":12096,"nodeType":78},{},[12097],{"data":12098,"marks":12099,"value":416,"nodeType":82},{},[],{"data":12101,"content":12102,"nodeType":87},{},[12103],{"data":12104,"marks":12105,"value":423,"nodeType":82},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12113,"publishedVersion":62,"revision":44,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12116},{"url":439,"details":12117,"fileName":445,"contentType":446},{"size":441,"image":12118},{"width":443,"height":444},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"4558 - Intérêts courus","compte-4558-interets-courus",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12134,"publishedVersion":395,"revision":62,"contentType":12136,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"sys":12137},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12139,"metaTitle":405,"metaDescription":406,"mainTitle":12140,"subtitle":424,"heroImage":12155,"ctaButton":447,"ctaLink":448},[404],{"data":12141,"content":12142,"nodeType":74},{},[12143,12149],{"data":12144,"content":12145,"nodeType":78},{},[12146],{"data":12147,"marks":12148,"value":416,"nodeType":82},{},[],{"data":12150,"content":12151,"nodeType":87},{},[12152],{"data":12153,"marks":12154,"value":423,"nodeType":82},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12162,"publishedVersion":62,"revision":44,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12165},{"url":439,"details":12166,"fileName":445,"contentType":446},{"size":441,"image":12167},{"width":443,"height":444},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":12173,"slug":12174,"articleIntro":12173,"category":12175},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12183,"publishedVersion":395,"revision":62,"contentType":12185,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"sys":12186},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12188,"metaTitle":405,"metaDescription":406,"mainTitle":12189,"subtitle":424,"heroImage":12204,"ctaButton":447,"ctaLink":448},[404],{"data":12190,"content":12191,"nodeType":74},{},[12192,12198],{"data":12193,"content":12194,"nodeType":78},{},[12195],{"data":12196,"marks":12197,"value":416,"nodeType":82},{},[],{"data":12199,"content":12200,"nodeType":87},{},[12201],{"data":12202,"marks":12203,"value":423,"nodeType":82},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12211,"publishedVersion":62,"revision":44,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12214},{"url":439,"details":12215,"fileName":445,"contentType":446},{"size":441,"image":12216},{"width":443,"height":444},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":12222,"slug":12223,"articleIntro":-1,"category":12224},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12232,"publishedVersion":395,"revision":62,"contentType":12234,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"sys":12235},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12237,"metaTitle":405,"metaDescription":406,"mainTitle":12238,"subtitle":424,"heroImage":12253,"ctaButton":447,"ctaLink":448},[404],{"data":12239,"content":12240,"nodeType":74},{},[12241,12247],{"data":12242,"content":12243,"nodeType":78},{},[12244],{"data":12245,"marks":12246,"value":416,"nodeType":82},{},[],{"data":12248,"content":12249,"nodeType":87},{},[12250],{"data":12251,"marks":12252,"value":423,"nodeType":82},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12260,"publishedVersion":62,"revision":44,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12263},{"url":439,"details":12264,"fileName":445,"contentType":446},{"size":441,"image":12265},{"width":443,"height":444},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":12271,"slug":12272,"articleIntro":12271,"category":12273},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12281,"publishedVersion":395,"revision":62,"contentType":12283,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"sys":12284},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12286,"metaTitle":405,"metaDescription":406,"mainTitle":12287,"subtitle":424,"heroImage":12302,"ctaButton":447,"ctaLink":448},[404],{"data":12288,"content":12289,"nodeType":74},{},[12290,12296],{"data":12291,"content":12292,"nodeType":78},{},[12293],{"data":12294,"marks":12295,"value":416,"nodeType":82},{},[],{"data":12297,"content":12298,"nodeType":87},{},[12299],{"data":12300,"marks":12301,"value":423,"nodeType":82},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12309,"publishedVersion":62,"revision":44,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12312},{"url":439,"details":12313,"fileName":445,"contentType":446},{"size":441,"image":12314},{"width":443,"height":444},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":12320,"slug":12321,"articleIntro":12320,"category":12322},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12330,"publishedVersion":395,"revision":62,"contentType":12332,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"sys":12333},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12335,"metaTitle":405,"metaDescription":406,"mainTitle":12336,"subtitle":424,"heroImage":12351,"ctaButton":447,"ctaLink":448},[404],{"data":12337,"content":12338,"nodeType":74},{},[12339,12345],{"data":12340,"content":12341,"nodeType":78},{},[12342],{"data":12343,"marks":12344,"value":416,"nodeType":82},{},[],{"data":12346,"content":12347,"nodeType":87},{},[12348],{"data":12349,"marks":12350,"value":423,"nodeType":82},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12358,"publishedVersion":62,"revision":44,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12361},{"url":439,"details":12362,"fileName":445,"contentType":446},{"size":441,"image":12363},{"width":443,"height":444},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":12369,"slug":12370,"articleIntro":-1,"category":12371},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12379,"publishedVersion":395,"revision":62,"contentType":12381,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"sys":12382},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12384,"metaTitle":405,"metaDescription":406,"mainTitle":12385,"subtitle":424,"heroImage":12400,"ctaButton":447,"ctaLink":448},[404],{"data":12386,"content":12387,"nodeType":74},{},[12388,12394],{"data":12389,"content":12390,"nodeType":78},{},[12391],{"data":12392,"marks":12393,"value":416,"nodeType":82},{},[],{"data":12395,"content":12396,"nodeType":87},{},[12397],{"data":12398,"marks":12399,"value":423,"nodeType":82},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12407,"publishedVersion":62,"revision":44,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12410},{"url":439,"details":12411,"fileName":445,"contentType":446},{"size":441,"image":12412},{"width":443,"height":444},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":12418,"slug":12419,"articleIntro":12418,"category":12420},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12428,"publishedVersion":395,"revision":62,"contentType":12430,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"sys":12431},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12433,"metaTitle":405,"metaDescription":406,"mainTitle":12434,"subtitle":424,"heroImage":12449,"ctaButton":447,"ctaLink":448},[404],{"data":12435,"content":12436,"nodeType":74},{},[12437,12443],{"data":12438,"content":12439,"nodeType":78},{},[12440],{"data":12441,"marks":12442,"value":416,"nodeType":82},{},[],{"data":12444,"content":12445,"nodeType":87},{},[12446],{"data":12447,"marks":12448,"value":423,"nodeType":82},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12456,"publishedVersion":62,"revision":44,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12459},{"url":439,"details":12460,"fileName":445,"contentType":446},{"size":441,"image":12461},{"width":443,"height":444},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":12467,"slug":12468,"articleIntro":12467,"category":12469},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[12470],{"metadata":12471,"sys":12474,"fields":12481},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12477,"publishedVersion":395,"revision":62,"contentType":12479,"locale":29},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":21,"type":12,"linkType":22},{"sys":12480},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12482,"metaTitle":405,"metaDescription":406,"mainTitle":12483,"subtitle":424,"heroImage":12498,"ctaButton":447,"ctaLink":448},[404],{"data":12484,"content":12485,"nodeType":74},{},[12486,12492],{"data":12487,"content":12488,"nodeType":78},{},[12489],{"data":12490,"marks":12491,"value":416,"nodeType":82},{},[],{"data":12493,"content":12494,"nodeType":87},{},[12495],{"data":12496,"marks":12497,"value":423,"nodeType":82},{},[],{"metadata":12499,"sys":12502,"fields":12507},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12505,"publishedVersion":62,"revision":44,"locale":29},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12508},{"url":439,"details":12509,"fileName":445,"contentType":446},{"size":441,"image":12510},{"width":443,"height":444},{"sys":12512,"fields":12515},{"id":12513,"createdAt":12514},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":12516,"slug":12517,"articleIntro":12516,"category":12518},"6248 - Divers","compte-6248-divers",[12519],{"metadata":12520,"sys":12523,"fields":12530},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12526,"publishedVersion":395,"revision":62,"contentType":12528,"locale":29},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":21,"type":12,"linkType":22},{"sys":12529},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12531,"metaTitle":405,"metaDescription":406,"mainTitle":12532,"subtitle":424,"heroImage":12547,"ctaButton":447,"ctaLink":448},[404],{"data":12533,"content":12534,"nodeType":74},{},[12535,12541],{"data":12536,"content":12537,"nodeType":78},{},[12538],{"data":12539,"marks":12540,"value":416,"nodeType":82},{},[],{"data":12542,"content":12543,"nodeType":87},{},[12544],{"data":12545,"marks":12546,"value":423,"nodeType":82},{},[],{"metadata":12548,"sys":12551,"fields":12556},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12554,"publishedVersion":62,"revision":44,"locale":29},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12557},{"url":439,"details":12558,"fileName":445,"contentType":446},{"size":441,"image":12559},{"width":443,"height":444},{"sys":12561,"fields":12564},{"id":12562,"createdAt":12563},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":12565,"slug":12566,"articleIntro":12565,"category":12567},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[12568],{"metadata":12569,"sys":12572,"fields":12579},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12575,"publishedVersion":395,"revision":62,"contentType":12577,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"sys":12578},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12580,"metaTitle":405,"metaDescription":406,"mainTitle":12581,"subtitle":424,"heroImage":12596,"ctaButton":447,"ctaLink":448},[404],{"data":12582,"content":12583,"nodeType":74},{},[12584,12590],{"data":12585,"content":12586,"nodeType":78},{},[12587],{"data":12588,"marks":12589,"value":416,"nodeType":82},{},[],{"data":12591,"content":12592,"nodeType":87},{},[12593],{"data":12594,"marks":12595,"value":423,"nodeType":82},{},[],{"metadata":12597,"sys":12600,"fields":12605},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12603,"publishedVersion":62,"revision":44,"locale":29},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12606},{"url":439,"details":12607,"fileName":445,"contentType":446},{"size":441,"image":12608},{"width":443,"height":444},{"sys":12610,"fields":12613},{"id":12611,"createdAt":12612},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":12614,"slug":12615,"articleIntro":12614,"category":12616},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[12617],{"metadata":12618,"sys":12621,"fields":12628},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12624,"publishedVersion":395,"revision":62,"contentType":12626,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"sys":12627},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12629,"metaTitle":405,"metaDescription":406,"mainTitle":12630,"subtitle":424,"heroImage":12645,"ctaButton":447,"ctaLink":448},[404],{"data":12631,"content":12632,"nodeType":74},{},[12633,12639],{"data":12634,"content":12635,"nodeType":78},{},[12636],{"data":12637,"marks":12638,"value":416,"nodeType":82},{},[],{"data":12640,"content":12641,"nodeType":87},{},[12642],{"data":12643,"marks":12644,"value":423,"nodeType":82},{},[],{"metadata":12646,"sys":12649,"fields":12654},{"tags":12647,"concepts":12648},[],[],{"space":12650,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12652,"publishedVersion":62,"revision":44,"locale":29},{"sys":12651},{"type":12,"linkType":13,"id":14},{"sys":12653},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12655},{"url":439,"details":12656,"fileName":445,"contentType":446},{"size":441,"image":12657},{"width":443,"height":444},{"sys":12659,"fields":12662},{"id":12660,"createdAt":12661},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":12663,"slug":12664,"articleIntro":12663,"category":12665},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[12666],{"metadata":12667,"sys":12670,"fields":12677},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12673,"publishedVersion":395,"revision":62,"contentType":12675,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"sys":12676},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12678,"metaTitle":405,"metaDescription":406,"mainTitle":12679,"subtitle":424,"heroImage":12694,"ctaButton":447,"ctaLink":448},[404],{"data":12680,"content":12681,"nodeType":74},{},[12682,12688],{"data":12683,"content":12684,"nodeType":78},{},[12685],{"data":12686,"marks":12687,"value":416,"nodeType":82},{},[],{"data":12689,"content":12690,"nodeType":87},{},[12691],{"data":12692,"marks":12693,"value":423,"nodeType":82},{},[],{"metadata":12695,"sys":12698,"fields":12703},{"tags":12696,"concepts":12697},[],[],{"space":12699,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12701,"publishedVersion":62,"revision":44,"locale":29},{"sys":12700},{"type":12,"linkType":13,"id":14},{"sys":12702},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12704},{"url":439,"details":12705,"fileName":445,"contentType":446},{"size":441,"image":12706},{"width":443,"height":444},{"sys":12708,"fields":12711},{"id":12709,"createdAt":12710},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":12712,"slug":12713,"articleIntro":12712,"category":12714},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[12715],{"metadata":12716,"sys":12719,"fields":12726},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12722,"publishedVersion":395,"revision":62,"contentType":12724,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"sys":12725},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12727,"metaTitle":405,"metaDescription":406,"mainTitle":12728,"subtitle":424,"heroImage":12743,"ctaButton":447,"ctaLink":448},[404],{"data":12729,"content":12730,"nodeType":74},{},[12731,12737],{"data":12732,"content":12733,"nodeType":78},{},[12734],{"data":12735,"marks":12736,"value":416,"nodeType":82},{},[],{"data":12738,"content":12739,"nodeType":87},{},[12740],{"data":12741,"marks":12742,"value":423,"nodeType":82},{},[],{"metadata":12744,"sys":12747,"fields":12752},{"tags":12745,"concepts":12746},[],[],{"space":12748,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12750,"publishedVersion":62,"revision":44,"locale":29},{"sys":12749},{"type":12,"linkType":13,"id":14},{"sys":12751},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12753},{"url":439,"details":12754,"fileName":445,"contentType":446},{"size":441,"image":12755},{"width":443,"height":444},{"sys":12757,"fields":12760},{"id":12758,"createdAt":12759},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":12761,"slug":12762,"articleIntro":12761,"category":12763},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[12764],{"metadata":12765,"sys":12768,"fields":12775},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12771,"publishedVersion":395,"revision":62,"contentType":12773,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"sys":12774},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12776,"metaTitle":405,"metaDescription":406,"mainTitle":12777,"subtitle":424,"heroImage":12792,"ctaButton":447,"ctaLink":448},[404],{"data":12778,"content":12779,"nodeType":74},{},[12780,12786],{"data":12781,"content":12782,"nodeType":78},{},[12783],{"data":12784,"marks":12785,"value":416,"nodeType":82},{},[],{"data":12787,"content":12788,"nodeType":87},{},[12789],{"data":12790,"marks":12791,"value":423,"nodeType":82},{},[],{"metadata":12793,"sys":12796,"fields":12801},{"tags":12794,"concepts":12795},[],[],{"space":12797,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12799,"publishedVersion":62,"revision":44,"locale":29},{"sys":12798},{"type":12,"linkType":13,"id":14},{"sys":12800},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12802},{"url":439,"details":12803,"fileName":445,"contentType":446},{"size":441,"image":12804},{"width":443,"height":444},{"sys":12806,"fields":12809},{"id":12807,"createdAt":12808},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":12810,"slug":12811,"articleIntro":12812,"category":12813},"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.",[12814],{"metadata":12815,"sys":12818,"fields":12825},{"tags":12816,"concepts":12817},[],[],{"space":12819,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12821,"publishedVersion":395,"revision":62,"contentType":12823,"locale":29},{"sys":12820},{"type":12,"linkType":13,"id":14},{"sys":12822},{"id":21,"type":12,"linkType":22},{"sys":12824},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12826,"metaTitle":405,"metaDescription":406,"mainTitle":12827,"subtitle":424,"heroImage":12842,"ctaButton":447,"ctaLink":448},[404],{"data":12828,"content":12829,"nodeType":74},{},[12830,12836],{"data":12831,"content":12832,"nodeType":78},{},[12833],{"data":12834,"marks":12835,"value":416,"nodeType":82},{},[],{"data":12837,"content":12838,"nodeType":87},{},[12839],{"data":12840,"marks":12841,"value":423,"nodeType":82},{},[],{"metadata":12843,"sys":12846,"fields":12851},{"tags":12844,"concepts":12845},[],[],{"space":12847,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12849,"publishedVersion":62,"revision":44,"locale":29},{"sys":12848},{"type":12,"linkType":13,"id":14},{"sys":12850},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12852},{"url":439,"details":12853,"fileName":445,"contentType":446},{"size":441,"image":12854},{"width":443,"height":444},{"sys":12856,"fields":12859},{"id":12857,"createdAt":12858},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":12860,"slug":12861,"articleIntro":-1,"category":12862},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[12863],{"metadata":12864,"sys":12867,"fields":12874},{"tags":12865,"concepts":12866},[],[],{"space":12868,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12870,"publishedVersion":395,"revision":62,"contentType":12872,"locale":29},{"sys":12869},{"type":12,"linkType":13,"id":14},{"sys":12871},{"id":21,"type":12,"linkType":22},{"sys":12873},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12875,"metaTitle":405,"metaDescription":406,"mainTitle":12876,"subtitle":424,"heroImage":12891,"ctaButton":447,"ctaLink":448},[404],{"data":12877,"content":12878,"nodeType":74},{},[12879,12885],{"data":12880,"content":12881,"nodeType":78},{},[12882],{"data":12883,"marks":12884,"value":416,"nodeType":82},{},[],{"data":12886,"content":12887,"nodeType":87},{},[12888],{"data":12889,"marks":12890,"value":423,"nodeType":82},{},[],{"metadata":12892,"sys":12895,"fields":12900},{"tags":12893,"concepts":12894},[],[],{"space":12896,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12898,"publishedVersion":62,"revision":44,"locale":29},{"sys":12897},{"type":12,"linkType":13,"id":14},{"sys":12899},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12901},{"url":439,"details":12902,"fileName":445,"contentType":446},{"size":441,"image":12903},{"width":443,"height":444},{"sys":12905,"fields":12908},{"id":12906,"createdAt":12907},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":12909,"slug":12910,"articleIntro":12909,"category":12911},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[12912],{"metadata":12913,"sys":12916,"fields":12923},{"tags":12914,"concepts":12915},[],[],{"space":12917,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12919,"publishedVersion":395,"revision":62,"contentType":12921,"locale":29},{"sys":12918},{"type":12,"linkType":13,"id":14},{"sys":12920},{"id":21,"type":12,"linkType":22},{"sys":12922},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12924,"metaTitle":405,"metaDescription":406,"mainTitle":12925,"subtitle":424,"heroImage":12940,"ctaButton":447,"ctaLink":448},[404],{"data":12926,"content":12927,"nodeType":74},{},[12928,12934],{"data":12929,"content":12930,"nodeType":78},{},[12931],{"data":12932,"marks":12933,"value":416,"nodeType":82},{},[],{"data":12935,"content":12936,"nodeType":87},{},[12937],{"data":12938,"marks":12939,"value":423,"nodeType":82},{},[],{"metadata":12941,"sys":12944,"fields":12949},{"tags":12942,"concepts":12943},[],[],{"space":12945,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12947,"publishedVersion":62,"revision":44,"locale":29},{"sys":12946},{"type":12,"linkType":13,"id":14},{"sys":12948},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12950},{"url":439,"details":12951,"fileName":445,"contentType":446},{"size":441,"image":12952},{"width":443,"height":444},{"sys":12954,"fields":12957},{"id":12955,"createdAt":12956},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":12958,"slug":12959,"articleIntro":12958,"category":12960},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[12961],{"metadata":12962,"sys":12965,"fields":12972},{"tags":12963,"concepts":12964},[],[],{"space":12966,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":12968,"publishedVersion":395,"revision":62,"contentType":12970,"locale":29},{"sys":12967},{"type":12,"linkType":13,"id":14},{"sys":12969},{"id":21,"type":12,"linkType":22},{"sys":12971},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":12973,"metaTitle":405,"metaDescription":406,"mainTitle":12974,"subtitle":424,"heroImage":12989,"ctaButton":447,"ctaLink":448},[404],{"data":12975,"content":12976,"nodeType":74},{},[12977,12983],{"data":12978,"content":12979,"nodeType":78},{},[12980],{"data":12981,"marks":12982,"value":416,"nodeType":82},{},[],{"data":12984,"content":12985,"nodeType":87},{},[12986],{"data":12987,"marks":12988,"value":423,"nodeType":82},{},[],{"metadata":12990,"sys":12993,"fields":12998},{"tags":12991,"concepts":12992},[],[],{"space":12994,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":12996,"publishedVersion":62,"revision":44,"locale":29},{"sys":12995},{"type":12,"linkType":13,"id":14},{"sys":12997},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":12999},{"url":439,"details":13000,"fileName":445,"contentType":446},{"size":441,"image":13001},{"width":443,"height":444},{"sys":13003,"fields":13006},{"id":13004,"createdAt":13005},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":13007,"slug":13008,"articleIntro":13009,"category":13010},"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.",[13011],{"metadata":13012,"sys":13015,"fields":13022},{"tags":13013,"concepts":13014},[],[],{"space":13016,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13018,"publishedVersion":395,"revision":62,"contentType":13020,"locale":29},{"sys":13017},{"type":12,"linkType":13,"id":14},{"sys":13019},{"id":21,"type":12,"linkType":22},{"sys":13021},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13023,"metaTitle":405,"metaDescription":406,"mainTitle":13024,"subtitle":424,"heroImage":13039,"ctaButton":447,"ctaLink":448},[404],{"data":13025,"content":13026,"nodeType":74},{},[13027,13033],{"data":13028,"content":13029,"nodeType":78},{},[13030],{"data":13031,"marks":13032,"value":416,"nodeType":82},{},[],{"data":13034,"content":13035,"nodeType":87},{},[13036],{"data":13037,"marks":13038,"value":423,"nodeType":82},{},[],{"metadata":13040,"sys":13043,"fields":13048},{"tags":13041,"concepts":13042},[],[],{"space":13044,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13046,"publishedVersion":62,"revision":44,"locale":29},{"sys":13045},{"type":12,"linkType":13,"id":14},{"sys":13047},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13049},{"url":439,"details":13050,"fileName":445,"contentType":446},{"size":441,"image":13051},{"width":443,"height":444},{"sys":13053,"fields":13056},{"id":13054,"createdAt":13055},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":13057,"slug":13058,"articleIntro":13057,"category":13059},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[13060],{"metadata":13061,"sys":13064,"fields":13071},{"tags":13062,"concepts":13063},[],[],{"space":13065,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13067,"publishedVersion":395,"revision":62,"contentType":13069,"locale":29},{"sys":13066},{"type":12,"linkType":13,"id":14},{"sys":13068},{"id":21,"type":12,"linkType":22},{"sys":13070},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13072,"metaTitle":405,"metaDescription":406,"mainTitle":13073,"subtitle":424,"heroImage":13088,"ctaButton":447,"ctaLink":448},[404],{"data":13074,"content":13075,"nodeType":74},{},[13076,13082],{"data":13077,"content":13078,"nodeType":78},{},[13079],{"data":13080,"marks":13081,"value":416,"nodeType":82},{},[],{"data":13083,"content":13084,"nodeType":87},{},[13085],{"data":13086,"marks":13087,"value":423,"nodeType":82},{},[],{"metadata":13089,"sys":13092,"fields":13097},{"tags":13090,"concepts":13091},[],[],{"space":13093,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13095,"publishedVersion":62,"revision":44,"locale":29},{"sys":13094},{"type":12,"linkType":13,"id":14},{"sys":13096},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13098},{"url":439,"details":13099,"fileName":445,"contentType":446},{"size":441,"image":13100},{"width":443,"height":444},{"sys":13102,"fields":13105},{"id":13103,"createdAt":13104},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":13106,"slug":13107,"articleIntro":13106,"category":13108},"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",[13109],{"metadata":13110,"sys":13113,"fields":13120},{"tags":13111,"concepts":13112},[],[],{"space":13114,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13116,"publishedVersion":395,"revision":62,"contentType":13118,"locale":29},{"sys":13115},{"type":12,"linkType":13,"id":14},{"sys":13117},{"id":21,"type":12,"linkType":22},{"sys":13119},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13121,"metaTitle":405,"metaDescription":406,"mainTitle":13122,"subtitle":424,"heroImage":13137,"ctaButton":447,"ctaLink":448},[404],{"data":13123,"content":13124,"nodeType":74},{},[13125,13131],{"data":13126,"content":13127,"nodeType":78},{},[13128],{"data":13129,"marks":13130,"value":416,"nodeType":82},{},[],{"data":13132,"content":13133,"nodeType":87},{},[13134],{"data":13135,"marks":13136,"value":423,"nodeType":82},{},[],{"metadata":13138,"sys":13141,"fields":13146},{"tags":13139,"concepts":13140},[],[],{"space":13142,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13144,"publishedVersion":62,"revision":44,"locale":29},{"sys":13143},{"type":12,"linkType":13,"id":14},{"sys":13145},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13147},{"url":439,"details":13148,"fileName":445,"contentType":446},{"size":441,"image":13149},{"width":443,"height":444},{"sys":13151,"fields":13154},{"id":13152,"createdAt":13153},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":13155,"slug":13156,"articleIntro":13155,"category":13157},"Compte 6412 - Congés payés","compte-6412-conges-payes",[13158],{"metadata":13159,"sys":13162,"fields":13169},{"tags":13160,"concepts":13161},[],[],{"space":13163,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13165,"publishedVersion":395,"revision":62,"contentType":13167,"locale":29},{"sys":13164},{"type":12,"linkType":13,"id":14},{"sys":13166},{"id":21,"type":12,"linkType":22},{"sys":13168},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13170,"metaTitle":405,"metaDescription":406,"mainTitle":13171,"subtitle":424,"heroImage":13186,"ctaButton":447,"ctaLink":448},[404],{"data":13172,"content":13173,"nodeType":74},{},[13174,13180],{"data":13175,"content":13176,"nodeType":78},{},[13177],{"data":13178,"marks":13179,"value":416,"nodeType":82},{},[],{"data":13181,"content":13182,"nodeType":87},{},[13183],{"data":13184,"marks":13185,"value":423,"nodeType":82},{},[],{"metadata":13187,"sys":13190,"fields":13195},{"tags":13188,"concepts":13189},[],[],{"space":13191,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13193,"publishedVersion":62,"revision":44,"locale":29},{"sys":13192},{"type":12,"linkType":13,"id":14},{"sys":13194},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13196},{"url":439,"details":13197,"fileName":445,"contentType":446},{"size":441,"image":13198},{"width":443,"height":444},{"sys":13200,"fields":13203},{"id":13201,"createdAt":13202},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":13204,"slug":13205,"articleIntro":13206,"category":13207},"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",[13208],{"metadata":13209,"sys":13212,"fields":13219},{"tags":13210,"concepts":13211},[],[],{"space":13213,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13215,"publishedVersion":395,"revision":62,"contentType":13217,"locale":29},{"sys":13214},{"type":12,"linkType":13,"id":14},{"sys":13216},{"id":21,"type":12,"linkType":22},{"sys":13218},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13220,"metaTitle":405,"metaDescription":406,"mainTitle":13221,"subtitle":424,"heroImage":13236,"ctaButton":447,"ctaLink":448},[404],{"data":13222,"content":13223,"nodeType":74},{},[13224,13230],{"data":13225,"content":13226,"nodeType":78},{},[13227],{"data":13228,"marks":13229,"value":416,"nodeType":82},{},[],{"data":13231,"content":13232,"nodeType":87},{},[13233],{"data":13234,"marks":13235,"value":423,"nodeType":82},{},[],{"metadata":13237,"sys":13240,"fields":13245},{"tags":13238,"concepts":13239},[],[],{"space":13241,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13243,"publishedVersion":62,"revision":44,"locale":29},{"sys":13242},{"type":12,"linkType":13,"id":14},{"sys":13244},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13246},{"url":439,"details":13247,"fileName":445,"contentType":446},{"size":441,"image":13248},{"width":443,"height":444},{"sys":13250,"fields":13253},{"id":13251,"createdAt":13252},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":13254,"slug":13255,"articleIntro":13254,"category":13256},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[13257],{"metadata":13258,"sys":13261,"fields":13268},{"tags":13259,"concepts":13260},[],[],{"space":13262,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13264,"publishedVersion":395,"revision":62,"contentType":13266,"locale":29},{"sys":13263},{"type":12,"linkType":13,"id":14},{"sys":13265},{"id":21,"type":12,"linkType":22},{"sys":13267},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13269,"metaTitle":405,"metaDescription":406,"mainTitle":13270,"subtitle":424,"heroImage":13285,"ctaButton":447,"ctaLink":448},[404],{"data":13271,"content":13272,"nodeType":74},{},[13273,13279],{"data":13274,"content":13275,"nodeType":78},{},[13276],{"data":13277,"marks":13278,"value":416,"nodeType":82},{},[],{"data":13280,"content":13281,"nodeType":87},{},[13282],{"data":13283,"marks":13284,"value":423,"nodeType":82},{},[],{"metadata":13286,"sys":13289,"fields":13294},{"tags":13287,"concepts":13288},[],[],{"space":13290,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13292,"publishedVersion":62,"revision":44,"locale":29},{"sys":13291},{"type":12,"linkType":13,"id":14},{"sys":13293},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13295},{"url":439,"details":13296,"fileName":445,"contentType":446},{"size":441,"image":13297},{"width":443,"height":444},{"sys":13299,"fields":13302},{"id":13300,"createdAt":13301},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":13303,"slug":13304,"articleIntro":13303,"category":13305},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[13306],{"metadata":13307,"sys":13310,"fields":13317},{"tags":13308,"concepts":13309},[],[],{"space":13311,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13313,"publishedVersion":395,"revision":62,"contentType":13315,"locale":29},{"sys":13312},{"type":12,"linkType":13,"id":14},{"sys":13314},{"id":21,"type":12,"linkType":22},{"sys":13316},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13318,"metaTitle":405,"metaDescription":406,"mainTitle":13319,"subtitle":424,"heroImage":13334,"ctaButton":447,"ctaLink":448},[404],{"data":13320,"content":13321,"nodeType":74},{},[13322,13328],{"data":13323,"content":13324,"nodeType":78},{},[13325],{"data":13326,"marks":13327,"value":416,"nodeType":82},{},[],{"data":13329,"content":13330,"nodeType":87},{},[13331],{"data":13332,"marks":13333,"value":423,"nodeType":82},{},[],{"metadata":13335,"sys":13338,"fields":13343},{"tags":13336,"concepts":13337},[],[],{"space":13339,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13341,"publishedVersion":62,"revision":44,"locale":29},{"sys":13340},{"type":12,"linkType":13,"id":14},{"sys":13342},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13344},{"url":439,"details":13345,"fileName":445,"contentType":446},{"size":441,"image":13346},{"width":443,"height":444},{"sys":13348,"fields":13351},{"id":13349,"createdAt":13350},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":13352,"slug":13353,"articleIntro":13352,"category":13354},"Compte 106 - Réserves","compte-106-reserves",[13355],{"metadata":13356,"sys":13359,"fields":13366},{"tags":13357,"concepts":13358},[],[],{"space":13360,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13362,"publishedVersion":395,"revision":62,"contentType":13364,"locale":29},{"sys":13361},{"type":12,"linkType":13,"id":14},{"sys":13363},{"id":21,"type":12,"linkType":22},{"sys":13365},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13367,"metaTitle":405,"metaDescription":406,"mainTitle":13368,"subtitle":424,"heroImage":13383,"ctaButton":447,"ctaLink":448},[404],{"data":13369,"content":13370,"nodeType":74},{},[13371,13377],{"data":13372,"content":13373,"nodeType":78},{},[13374],{"data":13375,"marks":13376,"value":416,"nodeType":82},{},[],{"data":13378,"content":13379,"nodeType":87},{},[13380],{"data":13381,"marks":13382,"value":423,"nodeType":82},{},[],{"metadata":13384,"sys":13387,"fields":13392},{"tags":13385,"concepts":13386},[],[],{"space":13388,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13390,"publishedVersion":62,"revision":44,"locale":29},{"sys":13389},{"type":12,"linkType":13,"id":14},{"sys":13391},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13393},{"url":439,"details":13394,"fileName":445,"contentType":446},{"size":441,"image":13395},{"width":443,"height":444},{"sys":13397,"fields":13400},{"id":13398,"createdAt":13399},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":13401,"slug":13402,"articleIntro":13401,"category":13403},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[13404],{"metadata":13405,"sys":13408,"fields":13415},{"tags":13406,"concepts":13407},[],[],{"space":13409,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13411,"publishedVersion":395,"revision":62,"contentType":13413,"locale":29},{"sys":13410},{"type":12,"linkType":13,"id":14},{"sys":13412},{"id":21,"type":12,"linkType":22},{"sys":13414},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13416,"metaTitle":405,"metaDescription":406,"mainTitle":13417,"subtitle":424,"heroImage":13432,"ctaButton":447,"ctaLink":448},[404],{"data":13418,"content":13419,"nodeType":74},{},[13420,13426],{"data":13421,"content":13422,"nodeType":78},{},[13423],{"data":13424,"marks":13425,"value":416,"nodeType":82},{},[],{"data":13427,"content":13428,"nodeType":87},{},[13429],{"data":13430,"marks":13431,"value":423,"nodeType":82},{},[],{"metadata":13433,"sys":13436,"fields":13441},{"tags":13434,"concepts":13435},[],[],{"space":13437,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13439,"publishedVersion":62,"revision":44,"locale":29},{"sys":13438},{"type":12,"linkType":13,"id":14},{"sys":13440},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13442},{"url":439,"details":13443,"fileName":445,"contentType":446},{"size":441,"image":13444},{"width":443,"height":444},{"sys":13446,"fields":13449},{"id":13447,"createdAt":13448},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":13450,"slug":13451,"articleIntro":13450,"category":13452},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[13453],{"metadata":13454,"sys":13457,"fields":13464},{"tags":13455,"concepts":13456},[],[],{"space":13458,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13460,"publishedVersion":395,"revision":62,"contentType":13462,"locale":29},{"sys":13459},{"type":12,"linkType":13,"id":14},{"sys":13461},{"id":21,"type":12,"linkType":22},{"sys":13463},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13465,"metaTitle":405,"metaDescription":406,"mainTitle":13466,"subtitle":424,"heroImage":13481,"ctaButton":447,"ctaLink":448},[404],{"data":13467,"content":13468,"nodeType":74},{},[13469,13475],{"data":13470,"content":13471,"nodeType":78},{},[13472],{"data":13473,"marks":13474,"value":416,"nodeType":82},{},[],{"data":13476,"content":13477,"nodeType":87},{},[13478],{"data":13479,"marks":13480,"value":423,"nodeType":82},{},[],{"metadata":13482,"sys":13485,"fields":13490},{"tags":13483,"concepts":13484},[],[],{"space":13486,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13488,"publishedVersion":62,"revision":44,"locale":29},{"sys":13487},{"type":12,"linkType":13,"id":14},{"sys":13489},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13491},{"url":439,"details":13492,"fileName":445,"contentType":446},{"size":441,"image":13493},{"width":443,"height":444},{"sys":13495,"fields":13498},{"id":13496,"createdAt":13497},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13499,"slug":13500,"articleIntro":13499,"category":13501},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13502],{"metadata":13503,"sys":13506,"fields":13513},{"tags":13504,"concepts":13505},[],[],{"space":13507,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13509,"publishedVersion":395,"revision":62,"contentType":13511,"locale":29},{"sys":13508},{"type":12,"linkType":13,"id":14},{"sys":13510},{"id":21,"type":12,"linkType":22},{"sys":13512},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13514,"metaTitle":405,"metaDescription":406,"mainTitle":13515,"subtitle":424,"heroImage":13530,"ctaButton":447,"ctaLink":448},[404],{"data":13516,"content":13517,"nodeType":74},{},[13518,13524],{"data":13519,"content":13520,"nodeType":78},{},[13521],{"data":13522,"marks":13523,"value":416,"nodeType":82},{},[],{"data":13525,"content":13526,"nodeType":87},{},[13527],{"data":13528,"marks":13529,"value":423,"nodeType":82},{},[],{"metadata":13531,"sys":13534,"fields":13539},{"tags":13532,"concepts":13533},[],[],{"space":13535,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13537,"publishedVersion":62,"revision":44,"locale":29},{"sys":13536},{"type":12,"linkType":13,"id":14},{"sys":13538},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13540},{"url":439,"details":13541,"fileName":445,"contentType":446},{"size":441,"image":13542},{"width":443,"height":444},{"sys":13544,"fields":13547},{"id":13545,"createdAt":13546},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":13548,"slug":13549,"articleIntro":13548,"category":13550},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[13551],{"metadata":13552,"sys":13555,"fields":13562},{"tags":13553,"concepts":13554},[],[],{"space":13556,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13558,"publishedVersion":395,"revision":62,"contentType":13560,"locale":29},{"sys":13557},{"type":12,"linkType":13,"id":14},{"sys":13559},{"id":21,"type":12,"linkType":22},{"sys":13561},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13563,"metaTitle":405,"metaDescription":406,"mainTitle":13564,"subtitle":424,"heroImage":13579,"ctaButton":447,"ctaLink":448},[404],{"data":13565,"content":13566,"nodeType":74},{},[13567,13573],{"data":13568,"content":13569,"nodeType":78},{},[13570],{"data":13571,"marks":13572,"value":416,"nodeType":82},{},[],{"data":13574,"content":13575,"nodeType":87},{},[13576],{"data":13577,"marks":13578,"value":423,"nodeType":82},{},[],{"metadata":13580,"sys":13583,"fields":13588},{"tags":13581,"concepts":13582},[],[],{"space":13584,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13586,"publishedVersion":62,"revision":44,"locale":29},{"sys":13585},{"type":12,"linkType":13,"id":14},{"sys":13587},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13589},{"url":439,"details":13590,"fileName":445,"contentType":446},{"size":441,"image":13591},{"width":443,"height":444},{"sys":13593,"fields":13596},{"id":13594,"createdAt":13595},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":13597,"slug":13598,"articleIntro":13597,"category":13599},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[13600],{"metadata":13601,"sys":13604,"fields":13611},{"tags":13602,"concepts":13603},[],[],{"space":13605,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13607,"publishedVersion":395,"revision":62,"contentType":13609,"locale":29},{"sys":13606},{"type":12,"linkType":13,"id":14},{"sys":13608},{"id":21,"type":12,"linkType":22},{"sys":13610},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13612,"metaTitle":405,"metaDescription":406,"mainTitle":13613,"subtitle":424,"heroImage":13628,"ctaButton":447,"ctaLink":448},[404],{"data":13614,"content":13615,"nodeType":74},{},[13616,13622],{"data":13617,"content":13618,"nodeType":78},{},[13619],{"data":13620,"marks":13621,"value":416,"nodeType":82},{},[],{"data":13623,"content":13624,"nodeType":87},{},[13625],{"data":13626,"marks":13627,"value":423,"nodeType":82},{},[],{"metadata":13629,"sys":13632,"fields":13637},{"tags":13630,"concepts":13631},[],[],{"space":13633,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13635,"publishedVersion":62,"revision":44,"locale":29},{"sys":13634},{"type":12,"linkType":13,"id":14},{"sys":13636},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13638},{"url":439,"details":13639,"fileName":445,"contentType":446},{"size":441,"image":13640},{"width":443,"height":444},{"sys":13642,"fields":13645},{"id":13643,"createdAt":13644},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":13646,"slug":13647,"articleIntro":13646,"category":13648},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[13649],{"metadata":13650,"sys":13653,"fields":13660},{"tags":13651,"concepts":13652},[],[],{"space":13654,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13656,"publishedVersion":395,"revision":62,"contentType":13658,"locale":29},{"sys":13655},{"type":12,"linkType":13,"id":14},{"sys":13657},{"id":21,"type":12,"linkType":22},{"sys":13659},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13661,"metaTitle":405,"metaDescription":406,"mainTitle":13662,"subtitle":424,"heroImage":13677,"ctaButton":447,"ctaLink":448},[404],{"data":13663,"content":13664,"nodeType":74},{},[13665,13671],{"data":13666,"content":13667,"nodeType":78},{},[13668],{"data":13669,"marks":13670,"value":416,"nodeType":82},{},[],{"data":13672,"content":13673,"nodeType":87},{},[13674],{"data":13675,"marks":13676,"value":423,"nodeType":82},{},[],{"metadata":13678,"sys":13681,"fields":13686},{"tags":13679,"concepts":13680},[],[],{"space":13682,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13684,"publishedVersion":62,"revision":44,"locale":29},{"sys":13683},{"type":12,"linkType":13,"id":14},{"sys":13685},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13687},{"url":439,"details":13688,"fileName":445,"contentType":446},{"size":441,"image":13689},{"width":443,"height":444},{"sys":13691,"fields":13694},{"id":13692,"createdAt":13693},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":13695,"slug":13696,"articleIntro":13695,"category":13697},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[13698],{"metadata":13699,"sys":13702,"fields":13709},{"tags":13700,"concepts":13701},[],[],{"space":13703,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13705,"publishedVersion":395,"revision":62,"contentType":13707,"locale":29},{"sys":13704},{"type":12,"linkType":13,"id":14},{"sys":13706},{"id":21,"type":12,"linkType":22},{"sys":13708},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13710,"metaTitle":405,"metaDescription":406,"mainTitle":13711,"subtitle":424,"heroImage":13726,"ctaButton":447,"ctaLink":448},[404],{"data":13712,"content":13713,"nodeType":74},{},[13714,13720],{"data":13715,"content":13716,"nodeType":78},{},[13717],{"data":13718,"marks":13719,"value":416,"nodeType":82},{},[],{"data":13721,"content":13722,"nodeType":87},{},[13723],{"data":13724,"marks":13725,"value":423,"nodeType":82},{},[],{"metadata":13727,"sys":13730,"fields":13735},{"tags":13728,"concepts":13729},[],[],{"space":13731,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13733,"publishedVersion":62,"revision":44,"locale":29},{"sys":13732},{"type":12,"linkType":13,"id":14},{"sys":13734},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13736},{"url":439,"details":13737,"fileName":445,"contentType":446},{"size":441,"image":13738},{"width":443,"height":444},{"sys":13740,"fields":13743},{"id":13741,"createdAt":13742},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":13744,"slug":13745,"articleIntro":-1,"category":13746},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[13747],{"metadata":13748,"sys":13751,"fields":13758},{"tags":13749,"concepts":13750},[],[],{"space":13752,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13754,"publishedVersion":395,"revision":62,"contentType":13756,"locale":29},{"sys":13753},{"type":12,"linkType":13,"id":14},{"sys":13755},{"id":21,"type":12,"linkType":22},{"sys":13757},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13759,"metaTitle":405,"metaDescription":406,"mainTitle":13760,"subtitle":424,"heroImage":13775,"ctaButton":447,"ctaLink":448},[404],{"data":13761,"content":13762,"nodeType":74},{},[13763,13769],{"data":13764,"content":13765,"nodeType":78},{},[13766],{"data":13767,"marks":13768,"value":416,"nodeType":82},{},[],{"data":13770,"content":13771,"nodeType":87},{},[13772],{"data":13773,"marks":13774,"value":423,"nodeType":82},{},[],{"metadata":13776,"sys":13779,"fields":13784},{"tags":13777,"concepts":13778},[],[],{"space":13780,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13782,"publishedVersion":62,"revision":44,"locale":29},{"sys":13781},{"type":12,"linkType":13,"id":14},{"sys":13783},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13785},{"url":439,"details":13786,"fileName":445,"contentType":446},{"size":441,"image":13787},{"width":443,"height":444},{"sys":13789,"fields":13792},{"id":13790,"createdAt":13791},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":13793,"slug":13794,"articleIntro":13793,"category":13795},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[13796],{"metadata":13797,"sys":13800,"fields":13807},{"tags":13798,"concepts":13799},[],[],{"space":13801,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13803,"publishedVersion":395,"revision":62,"contentType":13805,"locale":29},{"sys":13802},{"type":12,"linkType":13,"id":14},{"sys":13804},{"id":21,"type":12,"linkType":22},{"sys":13806},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13808,"metaTitle":405,"metaDescription":406,"mainTitle":13809,"subtitle":424,"heroImage":13824,"ctaButton":447,"ctaLink":448},[404],{"data":13810,"content":13811,"nodeType":74},{},[13812,13818],{"data":13813,"content":13814,"nodeType":78},{},[13815],{"data":13816,"marks":13817,"value":416,"nodeType":82},{},[],{"data":13819,"content":13820,"nodeType":87},{},[13821],{"data":13822,"marks":13823,"value":423,"nodeType":82},{},[],{"metadata":13825,"sys":13828,"fields":13833},{"tags":13826,"concepts":13827},[],[],{"space":13829,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13831,"publishedVersion":62,"revision":44,"locale":29},{"sys":13830},{"type":12,"linkType":13,"id":14},{"sys":13832},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13834},{"url":439,"details":13835,"fileName":445,"contentType":446},{"size":441,"image":13836},{"width":443,"height":444},{"sys":13838,"fields":13841},{"id":13839,"createdAt":13840},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":13842,"slug":13843,"articleIntro":13842,"category":13844},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[13845],{"metadata":13846,"sys":13849,"fields":13856},{"tags":13847,"concepts":13848},[],[],{"space":13850,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13852,"publishedVersion":395,"revision":62,"contentType":13854,"locale":29},{"sys":13851},{"type":12,"linkType":13,"id":14},{"sys":13853},{"id":21,"type":12,"linkType":22},{"sys":13855},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13857,"metaTitle":405,"metaDescription":406,"mainTitle":13858,"subtitle":424,"heroImage":13873,"ctaButton":447,"ctaLink":448},[404],{"data":13859,"content":13860,"nodeType":74},{},[13861,13867],{"data":13862,"content":13863,"nodeType":78},{},[13864],{"data":13865,"marks":13866,"value":416,"nodeType":82},{},[],{"data":13868,"content":13869,"nodeType":87},{},[13870],{"data":13871,"marks":13872,"value":423,"nodeType":82},{},[],{"metadata":13874,"sys":13877,"fields":13882},{"tags":13875,"concepts":13876},[],[],{"space":13878,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13880,"publishedVersion":62,"revision":44,"locale":29},{"sys":13879},{"type":12,"linkType":13,"id":14},{"sys":13881},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13883},{"url":439,"details":13884,"fileName":445,"contentType":446},{"size":441,"image":13885},{"width":443,"height":444},{"sys":13887,"fields":13890},{"id":13888,"createdAt":13889},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":13891,"slug":13892,"articleIntro":-1,"category":13893},"Compte 705 - Études","compte-705-etudes",[13894],{"metadata":13895,"sys":13898,"fields":13905},{"tags":13896,"concepts":13897},[],[],{"space":13899,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13901,"publishedVersion":395,"revision":62,"contentType":13903,"locale":29},{"sys":13900},{"type":12,"linkType":13,"id":14},{"sys":13902},{"id":21,"type":12,"linkType":22},{"sys":13904},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13906,"metaTitle":405,"metaDescription":406,"mainTitle":13907,"subtitle":424,"heroImage":13922,"ctaButton":447,"ctaLink":448},[404],{"data":13908,"content":13909,"nodeType":74},{},[13910,13916],{"data":13911,"content":13912,"nodeType":78},{},[13913],{"data":13914,"marks":13915,"value":416,"nodeType":82},{},[],{"data":13917,"content":13918,"nodeType":87},{},[13919],{"data":13920,"marks":13921,"value":423,"nodeType":82},{},[],{"metadata":13923,"sys":13926,"fields":13931},{"tags":13924,"concepts":13925},[],[],{"space":13927,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13929,"publishedVersion":62,"revision":44,"locale":29},{"sys":13928},{"type":12,"linkType":13,"id":14},{"sys":13930},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13932},{"url":439,"details":13933,"fileName":445,"contentType":446},{"size":441,"image":13934},{"width":443,"height":444},{"sys":13936,"fields":13939},{"id":13937,"createdAt":13938},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":13940,"slug":13941,"articleIntro":13940,"category":13942},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[13943],{"metadata":13944,"sys":13947,"fields":13954},{"tags":13945,"concepts":13946},[],[],{"space":13948,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13950,"publishedVersion":395,"revision":62,"contentType":13952,"locale":29},{"sys":13949},{"type":12,"linkType":13,"id":14},{"sys":13951},{"id":21,"type":12,"linkType":22},{"sys":13953},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":13955,"metaTitle":405,"metaDescription":406,"mainTitle":13956,"subtitle":424,"heroImage":13971,"ctaButton":447,"ctaLink":448},[404],{"data":13957,"content":13958,"nodeType":74},{},[13959,13965],{"data":13960,"content":13961,"nodeType":78},{},[13962],{"data":13963,"marks":13964,"value":416,"nodeType":82},{},[],{"data":13966,"content":13967,"nodeType":87},{},[13968],{"data":13969,"marks":13970,"value":423,"nodeType":82},{},[],{"metadata":13972,"sys":13975,"fields":13980},{"tags":13973,"concepts":13974},[],[],{"space":13976,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":13978,"publishedVersion":62,"revision":44,"locale":29},{"sys":13977},{"type":12,"linkType":13,"id":14},{"sys":13979},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":13981},{"url":439,"details":13982,"fileName":445,"contentType":446},{"size":441,"image":13983},{"width":443,"height":444},{"sys":13985,"fields":13988},{"id":13986,"createdAt":13987},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":13989,"slug":13990,"articleIntro":13989,"category":13991},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[13992],{"metadata":13993,"sys":13996,"fields":14003},{"tags":13994,"concepts":13995},[],[],{"space":13997,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":13999,"publishedVersion":395,"revision":62,"contentType":14001,"locale":29},{"sys":13998},{"type":12,"linkType":13,"id":14},{"sys":14000},{"id":21,"type":12,"linkType":22},{"sys":14002},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14004,"metaTitle":405,"metaDescription":406,"mainTitle":14005,"subtitle":424,"heroImage":14020,"ctaButton":447,"ctaLink":448},[404],{"data":14006,"content":14007,"nodeType":74},{},[14008,14014],{"data":14009,"content":14010,"nodeType":78},{},[14011],{"data":14012,"marks":14013,"value":416,"nodeType":82},{},[],{"data":14015,"content":14016,"nodeType":87},{},[14017],{"data":14018,"marks":14019,"value":423,"nodeType":82},{},[],{"metadata":14021,"sys":14024,"fields":14029},{"tags":14022,"concepts":14023},[],[],{"space":14025,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14027,"publishedVersion":62,"revision":44,"locale":29},{"sys":14026},{"type":12,"linkType":13,"id":14},{"sys":14028},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14030},{"url":439,"details":14031,"fileName":445,"contentType":446},{"size":441,"image":14032},{"width":443,"height":444},{"sys":14034,"fields":14037},{"id":14035,"createdAt":14036},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":14038,"slug":14039,"articleIntro":14040,"category":14041},"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.",[14042],{"metadata":14043,"sys":14046,"fields":14053},{"tags":14044,"concepts":14045},[],[],{"space":14047,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14049,"publishedVersion":395,"revision":62,"contentType":14051,"locale":29},{"sys":14048},{"type":12,"linkType":13,"id":14},{"sys":14050},{"id":21,"type":12,"linkType":22},{"sys":14052},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14054,"metaTitle":405,"metaDescription":406,"mainTitle":14055,"subtitle":424,"heroImage":14070,"ctaButton":447,"ctaLink":448},[404],{"data":14056,"content":14057,"nodeType":74},{},[14058,14064],{"data":14059,"content":14060,"nodeType":78},{},[14061],{"data":14062,"marks":14063,"value":416,"nodeType":82},{},[],{"data":14065,"content":14066,"nodeType":87},{},[14067],{"data":14068,"marks":14069,"value":423,"nodeType":82},{},[],{"metadata":14071,"sys":14074,"fields":14079},{"tags":14072,"concepts":14073},[],[],{"space":14075,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14077,"publishedVersion":62,"revision":44,"locale":29},{"sys":14076},{"type":12,"linkType":13,"id":14},{"sys":14078},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14080},{"url":439,"details":14081,"fileName":445,"contentType":446},{"size":441,"image":14082},{"width":443,"height":444},{"sys":14084,"fields":14087},{"id":14085,"createdAt":14086},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":14088,"slug":14089,"articleIntro":14088,"category":14090},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[14091],{"metadata":14092,"sys":14095,"fields":14102},{"tags":14093,"concepts":14094},[],[],{"space":14096,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14098,"publishedVersion":395,"revision":62,"contentType":14100,"locale":29},{"sys":14097},{"type":12,"linkType":13,"id":14},{"sys":14099},{"id":21,"type":12,"linkType":22},{"sys":14101},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14103,"metaTitle":405,"metaDescription":406,"mainTitle":14104,"subtitle":424,"heroImage":14119,"ctaButton":447,"ctaLink":448},[404],{"data":14105,"content":14106,"nodeType":74},{},[14107,14113],{"data":14108,"content":14109,"nodeType":78},{},[14110],{"data":14111,"marks":14112,"value":416,"nodeType":82},{},[],{"data":14114,"content":14115,"nodeType":87},{},[14116],{"data":14117,"marks":14118,"value":423,"nodeType":82},{},[],{"metadata":14120,"sys":14123,"fields":14128},{"tags":14121,"concepts":14122},[],[],{"space":14124,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14126,"publishedVersion":62,"revision":44,"locale":29},{"sys":14125},{"type":12,"linkType":13,"id":14},{"sys":14127},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14129},{"url":439,"details":14130,"fileName":445,"contentType":446},{"size":441,"image":14131},{"width":443,"height":444},{"sys":14133,"fields":14136},{"id":14134,"createdAt":14135},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":14137,"slug":14138,"articleIntro":14137,"category":14139},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[14140],{"metadata":14141,"sys":14144,"fields":14151},{"tags":14142,"concepts":14143},[],[],{"space":14145,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14147,"publishedVersion":395,"revision":62,"contentType":14149,"locale":29},{"sys":14146},{"type":12,"linkType":13,"id":14},{"sys":14148},{"id":21,"type":12,"linkType":22},{"sys":14150},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14152,"metaTitle":405,"metaDescription":406,"mainTitle":14153,"subtitle":424,"heroImage":14168,"ctaButton":447,"ctaLink":448},[404],{"data":14154,"content":14155,"nodeType":74},{},[14156,14162],{"data":14157,"content":14158,"nodeType":78},{},[14159],{"data":14160,"marks":14161,"value":416,"nodeType":82},{},[],{"data":14163,"content":14164,"nodeType":87},{},[14165],{"data":14166,"marks":14167,"value":423,"nodeType":82},{},[],{"metadata":14169,"sys":14172,"fields":14177},{"tags":14170,"concepts":14171},[],[],{"space":14173,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14175,"publishedVersion":62,"revision":44,"locale":29},{"sys":14174},{"type":12,"linkType":13,"id":14},{"sys":14176},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14178},{"url":439,"details":14179,"fileName":445,"contentType":446},{"size":441,"image":14180},{"width":443,"height":444},{"sys":14182,"fields":14185},{"id":14183,"createdAt":14184},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14186,"slug":14187,"articleIntro":-1,"category":14188},"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",[14189],{"metadata":14190,"sys":14193,"fields":14200},{"tags":14191,"concepts":14192},[],[],{"space":14194,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14196,"publishedVersion":395,"revision":62,"contentType":14198,"locale":29},{"sys":14195},{"type":12,"linkType":13,"id":14},{"sys":14197},{"id":21,"type":12,"linkType":22},{"sys":14199},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14201,"metaTitle":405,"metaDescription":406,"mainTitle":14202,"subtitle":424,"heroImage":14217,"ctaButton":447,"ctaLink":448},[404],{"data":14203,"content":14204,"nodeType":74},{},[14205,14211],{"data":14206,"content":14207,"nodeType":78},{},[14208],{"data":14209,"marks":14210,"value":416,"nodeType":82},{},[],{"data":14212,"content":14213,"nodeType":87},{},[14214],{"data":14215,"marks":14216,"value":423,"nodeType":82},{},[],{"metadata":14218,"sys":14221,"fields":14226},{"tags":14219,"concepts":14220},[],[],{"space":14222,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14224,"publishedVersion":62,"revision":44,"locale":29},{"sys":14223},{"type":12,"linkType":13,"id":14},{"sys":14225},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14227},{"url":439,"details":14228,"fileName":445,"contentType":446},{"size":441,"image":14229},{"width":443,"height":444},{"sys":14231,"fields":14234},{"id":14232,"createdAt":14233},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":14235,"slug":14236,"articleIntro":14235,"category":14237},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[14238],{"metadata":14239,"sys":14242,"fields":14249},{"tags":14240,"concepts":14241},[],[],{"space":14243,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14245,"publishedVersion":395,"revision":62,"contentType":14247,"locale":29},{"sys":14244},{"type":12,"linkType":13,"id":14},{"sys":14246},{"id":21,"type":12,"linkType":22},{"sys":14248},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14250,"metaTitle":405,"metaDescription":406,"mainTitle":14251,"subtitle":424,"heroImage":14266,"ctaButton":447,"ctaLink":448},[404],{"data":14252,"content":14253,"nodeType":74},{},[14254,14260],{"data":14255,"content":14256,"nodeType":78},{},[14257],{"data":14258,"marks":14259,"value":416,"nodeType":82},{},[],{"data":14261,"content":14262,"nodeType":87},{},[14263],{"data":14264,"marks":14265,"value":423,"nodeType":82},{},[],{"metadata":14267,"sys":14270,"fields":14275},{"tags":14268,"concepts":14269},[],[],{"space":14271,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14273,"publishedVersion":62,"revision":44,"locale":29},{"sys":14272},{"type":12,"linkType":13,"id":14},{"sys":14274},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14276},{"url":439,"details":14277,"fileName":445,"contentType":446},{"size":441,"image":14278},{"width":443,"height":444},{"sys":14280,"fields":14283},{"id":14281,"createdAt":14282},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":14284,"slug":14285,"articleIntro":14284,"category":14286},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[14287],{"metadata":14288,"sys":14291,"fields":14298},{"tags":14289,"concepts":14290},[],[],{"space":14292,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14294,"publishedVersion":395,"revision":62,"contentType":14296,"locale":29},{"sys":14293},{"type":12,"linkType":13,"id":14},{"sys":14295},{"id":21,"type":12,"linkType":22},{"sys":14297},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14299,"metaTitle":405,"metaDescription":406,"mainTitle":14300,"subtitle":424,"heroImage":14315,"ctaButton":447,"ctaLink":448},[404],{"data":14301,"content":14302,"nodeType":74},{},[14303,14309],{"data":14304,"content":14305,"nodeType":78},{},[14306],{"data":14307,"marks":14308,"value":416,"nodeType":82},{},[],{"data":14310,"content":14311,"nodeType":87},{},[14312],{"data":14313,"marks":14314,"value":423,"nodeType":82},{},[],{"metadata":14316,"sys":14319,"fields":14324},{"tags":14317,"concepts":14318},[],[],{"space":14320,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14322,"publishedVersion":62,"revision":44,"locale":29},{"sys":14321},{"type":12,"linkType":13,"id":14},{"sys":14323},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14325},{"url":439,"details":14326,"fileName":445,"contentType":446},{"size":441,"image":14327},{"width":443,"height":444},{"sys":14329,"fields":14332},{"id":14330,"createdAt":14331},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":14333,"slug":14334,"articleIntro":14333,"category":14335},"6471 - Prestations directes","compte-6471-prestations-directes",[14336],{"metadata":14337,"sys":14340,"fields":14347},{"tags":14338,"concepts":14339},[],[],{"space":14341,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14343,"publishedVersion":395,"revision":62,"contentType":14345,"locale":29},{"sys":14342},{"type":12,"linkType":13,"id":14},{"sys":14344},{"id":21,"type":12,"linkType":22},{"sys":14346},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14348,"metaTitle":405,"metaDescription":406,"mainTitle":14349,"subtitle":424,"heroImage":14364,"ctaButton":447,"ctaLink":448},[404],{"data":14350,"content":14351,"nodeType":74},{},[14352,14358],{"data":14353,"content":14354,"nodeType":78},{},[14355],{"data":14356,"marks":14357,"value":416,"nodeType":82},{},[],{"data":14359,"content":14360,"nodeType":87},{},[14361],{"data":14362,"marks":14363,"value":423,"nodeType":82},{},[],{"metadata":14365,"sys":14368,"fields":14373},{"tags":14366,"concepts":14367},[],[],{"space":14369,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14371,"publishedVersion":62,"revision":44,"locale":29},{"sys":14370},{"type":12,"linkType":13,"id":14},{"sys":14372},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14374},{"url":439,"details":14375,"fileName":445,"contentType":446},{"size":441,"image":14376},{"width":443,"height":444},{"sys":14378,"fields":14381},{"id":14379,"createdAt":14380},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":14382,"slug":14383,"articleIntro":14382,"category":14384},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[14385],{"metadata":14386,"sys":14389,"fields":14396},{"tags":14387,"concepts":14388},[],[],{"space":14390,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14392,"publishedVersion":395,"revision":62,"contentType":14394,"locale":29},{"sys":14391},{"type":12,"linkType":13,"id":14},{"sys":14393},{"id":21,"type":12,"linkType":22},{"sys":14395},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14397,"metaTitle":405,"metaDescription":406,"mainTitle":14398,"subtitle":424,"heroImage":14413,"ctaButton":447,"ctaLink":448},[404],{"data":14399,"content":14400,"nodeType":74},{},[14401,14407],{"data":14402,"content":14403,"nodeType":78},{},[14404],{"data":14405,"marks":14406,"value":416,"nodeType":82},{},[],{"data":14408,"content":14409,"nodeType":87},{},[14410],{"data":14411,"marks":14412,"value":423,"nodeType":82},{},[],{"metadata":14414,"sys":14417,"fields":14422},{"tags":14415,"concepts":14416},[],[],{"space":14418,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14420,"publishedVersion":62,"revision":44,"locale":29},{"sys":14419},{"type":12,"linkType":13,"id":14},{"sys":14421},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14423},{"url":439,"details":14424,"fileName":445,"contentType":446},{"size":441,"image":14425},{"width":443,"height":444},{"sys":14427,"fields":14430},{"id":14428,"createdAt":14429},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":14431,"slug":14432,"articleIntro":14431,"category":14433},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[14434],{"metadata":14435,"sys":14438,"fields":14445},{"tags":14436,"concepts":14437},[],[],{"space":14439,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14441,"publishedVersion":395,"revision":62,"contentType":14443,"locale":29},{"sys":14440},{"type":12,"linkType":13,"id":14},{"sys":14442},{"id":21,"type":12,"linkType":22},{"sys":14444},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14446,"metaTitle":405,"metaDescription":406,"mainTitle":14447,"subtitle":424,"heroImage":14462,"ctaButton":447,"ctaLink":448},[404],{"data":14448,"content":14449,"nodeType":74},{},[14450,14456],{"data":14451,"content":14452,"nodeType":78},{},[14453],{"data":14454,"marks":14455,"value":416,"nodeType":82},{},[],{"data":14457,"content":14458,"nodeType":87},{},[14459],{"data":14460,"marks":14461,"value":423,"nodeType":82},{},[],{"metadata":14463,"sys":14466,"fields":14471},{"tags":14464,"concepts":14465},[],[],{"space":14467,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14469,"publishedVersion":62,"revision":44,"locale":29},{"sys":14468},{"type":12,"linkType":13,"id":14},{"sys":14470},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14472},{"url":439,"details":14473,"fileName":445,"contentType":446},{"size":441,"image":14474},{"width":443,"height":444},{"sys":14476,"fields":14479},{"id":14477,"createdAt":14478},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":14480,"slug":14481,"articleIntro":-1,"category":14482},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[14483],{"metadata":14484,"sys":14487,"fields":14494},{"tags":14485,"concepts":14486},[],[],{"space":14488,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14490,"publishedVersion":395,"revision":62,"contentType":14492,"locale":29},{"sys":14489},{"type":12,"linkType":13,"id":14},{"sys":14491},{"id":21,"type":12,"linkType":22},{"sys":14493},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14495,"metaTitle":405,"metaDescription":406,"mainTitle":14496,"subtitle":424,"heroImage":14511,"ctaButton":447,"ctaLink":448},[404],{"data":14497,"content":14498,"nodeType":74},{},[14499,14505],{"data":14500,"content":14501,"nodeType":78},{},[14502],{"data":14503,"marks":14504,"value":416,"nodeType":82},{},[],{"data":14506,"content":14507,"nodeType":87},{},[14508],{"data":14509,"marks":14510,"value":423,"nodeType":82},{},[],{"metadata":14512,"sys":14515,"fields":14520},{"tags":14513,"concepts":14514},[],[],{"space":14516,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14518,"publishedVersion":62,"revision":44,"locale":29},{"sys":14517},{"type":12,"linkType":13,"id":14},{"sys":14519},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14521},{"url":439,"details":14522,"fileName":445,"contentType":446},{"size":441,"image":14523},{"width":443,"height":444},{"sys":14525,"fields":14528},{"id":14526,"createdAt":14527},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14529,"slug":14530,"articleIntro":-1,"category":14531},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14532],{"metadata":14533,"sys":14536,"fields":14543},{"tags":14534,"concepts":14535},[],[],{"space":14537,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14539,"publishedVersion":395,"revision":62,"contentType":14541,"locale":29},{"sys":14538},{"type":12,"linkType":13,"id":14},{"sys":14540},{"id":21,"type":12,"linkType":22},{"sys":14542},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14544,"metaTitle":405,"metaDescription":406,"mainTitle":14545,"subtitle":424,"heroImage":14560,"ctaButton":447,"ctaLink":448},[404],{"data":14546,"content":14547,"nodeType":74},{},[14548,14554],{"data":14549,"content":14550,"nodeType":78},{},[14551],{"data":14552,"marks":14553,"value":416,"nodeType":82},{},[],{"data":14555,"content":14556,"nodeType":87},{},[14557],{"data":14558,"marks":14559,"value":423,"nodeType":82},{},[],{"metadata":14561,"sys":14564,"fields":14569},{"tags":14562,"concepts":14563},[],[],{"space":14565,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14567,"publishedVersion":62,"revision":44,"locale":29},{"sys":14566},{"type":12,"linkType":13,"id":14},{"sys":14568},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14570},{"url":439,"details":14571,"fileName":445,"contentType":446},{"size":441,"image":14572},{"width":443,"height":444},{"sys":14574,"fields":14577},{"id":14575,"createdAt":14576},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":14578,"slug":14579,"articleIntro":-1,"category":14580},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[14581],{"metadata":14582,"sys":14585,"fields":14592},{"tags":14583,"concepts":14584},[],[],{"space":14586,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14588,"publishedVersion":395,"revision":62,"contentType":14590,"locale":29},{"sys":14587},{"type":12,"linkType":13,"id":14},{"sys":14589},{"id":21,"type":12,"linkType":22},{"sys":14591},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14593,"metaTitle":405,"metaDescription":406,"mainTitle":14594,"subtitle":424,"heroImage":14609,"ctaButton":447,"ctaLink":448},[404],{"data":14595,"content":14596,"nodeType":74},{},[14597,14603],{"data":14598,"content":14599,"nodeType":78},{},[14600],{"data":14601,"marks":14602,"value":416,"nodeType":82},{},[],{"data":14604,"content":14605,"nodeType":87},{},[14606],{"data":14607,"marks":14608,"value":423,"nodeType":82},{},[],{"metadata":14610,"sys":14613,"fields":14618},{"tags":14611,"concepts":14612},[],[],{"space":14614,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14616,"publishedVersion":62,"revision":44,"locale":29},{"sys":14615},{"type":12,"linkType":13,"id":14},{"sys":14617},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14619},{"url":439,"details":14620,"fileName":445,"contentType":446},{"size":441,"image":14621},{"width":443,"height":444},{"sys":14623,"fields":14626},{"id":14624,"createdAt":14625},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":14627,"slug":14628,"articleIntro":14627,"category":14629},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[14630],{"metadata":14631,"sys":14634,"fields":14641},{"tags":14632,"concepts":14633},[],[],{"space":14635,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14637,"publishedVersion":395,"revision":62,"contentType":14639,"locale":29},{"sys":14636},{"type":12,"linkType":13,"id":14},{"sys":14638},{"id":21,"type":12,"linkType":22},{"sys":14640},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14642,"metaTitle":405,"metaDescription":406,"mainTitle":14643,"subtitle":424,"heroImage":14658,"ctaButton":447,"ctaLink":448},[404],{"data":14644,"content":14645,"nodeType":74},{},[14646,14652],{"data":14647,"content":14648,"nodeType":78},{},[14649],{"data":14650,"marks":14651,"value":416,"nodeType":82},{},[],{"data":14653,"content":14654,"nodeType":87},{},[14655],{"data":14656,"marks":14657,"value":423,"nodeType":82},{},[],{"metadata":14659,"sys":14662,"fields":14667},{"tags":14660,"concepts":14661},[],[],{"space":14663,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14665,"publishedVersion":62,"revision":44,"locale":29},{"sys":14664},{"type":12,"linkType":13,"id":14},{"sys":14666},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14668},{"url":439,"details":14669,"fileName":445,"contentType":446},{"size":441,"image":14670},{"width":443,"height":444},{"sys":14672,"fields":14675},{"id":14673,"createdAt":14674},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":14676,"slug":14677,"articleIntro":14676,"category":14678},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[14679],{"metadata":14680,"sys":14683,"fields":14690},{"tags":14681,"concepts":14682},[],[],{"space":14684,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14686,"publishedVersion":395,"revision":62,"contentType":14688,"locale":29},{"sys":14685},{"type":12,"linkType":13,"id":14},{"sys":14687},{"id":21,"type":12,"linkType":22},{"sys":14689},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14691,"metaTitle":405,"metaDescription":406,"mainTitle":14692,"subtitle":424,"heroImage":14707,"ctaButton":447,"ctaLink":448},[404],{"data":14693,"content":14694,"nodeType":74},{},[14695,14701],{"data":14696,"content":14697,"nodeType":78},{},[14698],{"data":14699,"marks":14700,"value":416,"nodeType":82},{},[],{"data":14702,"content":14703,"nodeType":87},{},[14704],{"data":14705,"marks":14706,"value":423,"nodeType":82},{},[],{"metadata":14708,"sys":14711,"fields":14716},{"tags":14709,"concepts":14710},[],[],{"space":14712,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14714,"publishedVersion":62,"revision":44,"locale":29},{"sys":14713},{"type":12,"linkType":13,"id":14},{"sys":14715},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14717},{"url":439,"details":14718,"fileName":445,"contentType":446},{"size":441,"image":14719},{"width":443,"height":444},{"sys":14721,"fields":14724},{"id":14722,"createdAt":14723},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":14725,"slug":14726,"articleIntro":14725,"category":14727},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[14728],{"metadata":14729,"sys":14732,"fields":14739},{"tags":14730,"concepts":14731},[],[],{"space":14733,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14735,"publishedVersion":395,"revision":62,"contentType":14737,"locale":29},{"sys":14734},{"type":12,"linkType":13,"id":14},{"sys":14736},{"id":21,"type":12,"linkType":22},{"sys":14738},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14740,"metaTitle":405,"metaDescription":406,"mainTitle":14741,"subtitle":424,"heroImage":14756,"ctaButton":447,"ctaLink":448},[404],{"data":14742,"content":14743,"nodeType":74},{},[14744,14750],{"data":14745,"content":14746,"nodeType":78},{},[14747],{"data":14748,"marks":14749,"value":416,"nodeType":82},{},[],{"data":14751,"content":14752,"nodeType":87},{},[14753],{"data":14754,"marks":14755,"value":423,"nodeType":82},{},[],{"metadata":14757,"sys":14760,"fields":14765},{"tags":14758,"concepts":14759},[],[],{"space":14761,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14763,"publishedVersion":62,"revision":44,"locale":29},{"sys":14762},{"type":12,"linkType":13,"id":14},{"sys":14764},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14766},{"url":439,"details":14767,"fileName":445,"contentType":446},{"size":441,"image":14768},{"width":443,"height":444},{"sys":14770,"fields":14773},{"id":14771,"createdAt":14772},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":14774,"slug":14775,"articleIntro":-1,"category":14776},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[14777],{"metadata":14778,"sys":14781,"fields":14788},{"tags":14779,"concepts":14780},[],[],{"space":14782,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14784,"publishedVersion":395,"revision":62,"contentType":14786,"locale":29},{"sys":14783},{"type":12,"linkType":13,"id":14},{"sys":14785},{"id":21,"type":12,"linkType":22},{"sys":14787},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14789,"metaTitle":405,"metaDescription":406,"mainTitle":14790,"subtitle":424,"heroImage":14805,"ctaButton":447,"ctaLink":448},[404],{"data":14791,"content":14792,"nodeType":74},{},[14793,14799],{"data":14794,"content":14795,"nodeType":78},{},[14796],{"data":14797,"marks":14798,"value":416,"nodeType":82},{},[],{"data":14800,"content":14801,"nodeType":87},{},[14802],{"data":14803,"marks":14804,"value":423,"nodeType":82},{},[],{"metadata":14806,"sys":14809,"fields":14814},{"tags":14807,"concepts":14808},[],[],{"space":14810,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14812,"publishedVersion":62,"revision":44,"locale":29},{"sys":14811},{"type":12,"linkType":13,"id":14},{"sys":14813},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14815},{"url":439,"details":14816,"fileName":445,"contentType":446},{"size":441,"image":14817},{"width":443,"height":444},{"sys":14819,"fields":14822},{"id":14820,"createdAt":14821},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":14823,"slug":14824,"articleIntro":-1,"category":14825},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[14826],{"metadata":14827,"sys":14830,"fields":14837},{"tags":14828,"concepts":14829},[],[],{"space":14831,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14833,"publishedVersion":395,"revision":62,"contentType":14835,"locale":29},{"sys":14832},{"type":12,"linkType":13,"id":14},{"sys":14834},{"id":21,"type":12,"linkType":22},{"sys":14836},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14838,"metaTitle":405,"metaDescription":406,"mainTitle":14839,"subtitle":424,"heroImage":14854,"ctaButton":447,"ctaLink":448},[404],{"data":14840,"content":14841,"nodeType":74},{},[14842,14848],{"data":14843,"content":14844,"nodeType":78},{},[14845],{"data":14846,"marks":14847,"value":416,"nodeType":82},{},[],{"data":14849,"content":14850,"nodeType":87},{},[14851],{"data":14852,"marks":14853,"value":423,"nodeType":82},{},[],{"metadata":14855,"sys":14858,"fields":14863},{"tags":14856,"concepts":14857},[],[],{"space":14859,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14861,"publishedVersion":62,"revision":44,"locale":29},{"sys":14860},{"type":12,"linkType":13,"id":14},{"sys":14862},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14864},{"url":439,"details":14865,"fileName":445,"contentType":446},{"size":441,"image":14866},{"width":443,"height":444},{"sys":14868,"fields":14871},{"id":14869,"createdAt":14870},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":14872,"slug":14873,"articleIntro":14872,"category":14874},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[14875],{"metadata":14876,"sys":14879,"fields":14886},{"tags":14877,"concepts":14878},[],[],{"space":14880,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14882,"publishedVersion":395,"revision":62,"contentType":14884,"locale":29},{"sys":14881},{"type":12,"linkType":13,"id":14},{"sys":14883},{"id":21,"type":12,"linkType":22},{"sys":14885},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14887,"metaTitle":405,"metaDescription":406,"mainTitle":14888,"subtitle":424,"heroImage":14903,"ctaButton":447,"ctaLink":448},[404],{"data":14889,"content":14890,"nodeType":74},{},[14891,14897],{"data":14892,"content":14893,"nodeType":78},{},[14894],{"data":14895,"marks":14896,"value":416,"nodeType":82},{},[],{"data":14898,"content":14899,"nodeType":87},{},[14900],{"data":14901,"marks":14902,"value":423,"nodeType":82},{},[],{"metadata":14904,"sys":14907,"fields":14912},{"tags":14905,"concepts":14906},[],[],{"space":14908,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14910,"publishedVersion":62,"revision":44,"locale":29},{"sys":14909},{"type":12,"linkType":13,"id":14},{"sys":14911},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14913},{"url":439,"details":14914,"fileName":445,"contentType":446},{"size":441,"image":14915},{"width":443,"height":444},{"sys":14917,"fields":14920},{"id":14918,"createdAt":14919},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":14921,"slug":14922,"articleIntro":14921,"category":14923},"Compte 58 - Virements internes","compte-58-virements-internes",[14924],{"metadata":14925,"sys":14928,"fields":14935},{"tags":14926,"concepts":14927},[],[],{"space":14929,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14931,"publishedVersion":395,"revision":62,"contentType":14933,"locale":29},{"sys":14930},{"type":12,"linkType":13,"id":14},{"sys":14932},{"id":21,"type":12,"linkType":22},{"sys":14934},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14936,"metaTitle":405,"metaDescription":406,"mainTitle":14937,"subtitle":424,"heroImage":14952,"ctaButton":447,"ctaLink":448},[404],{"data":14938,"content":14939,"nodeType":74},{},[14940,14946],{"data":14941,"content":14942,"nodeType":78},{},[14943],{"data":14944,"marks":14945,"value":416,"nodeType":82},{},[],{"data":14947,"content":14948,"nodeType":87},{},[14949],{"data":14950,"marks":14951,"value":423,"nodeType":82},{},[],{"metadata":14953,"sys":14956,"fields":14961},{"tags":14954,"concepts":14955},[],[],{"space":14957,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":14959,"publishedVersion":62,"revision":44,"locale":29},{"sys":14958},{"type":12,"linkType":13,"id":14},{"sys":14960},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":14962},{"url":439,"details":14963,"fileName":445,"contentType":446},{"size":441,"image":14964},{"width":443,"height":444},{"sys":14966,"fields":14969},{"id":14967,"createdAt":14968},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":14970,"slug":14971,"articleIntro":14970,"category":14972},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[14973],{"metadata":14974,"sys":14977,"fields":14984},{"tags":14975,"concepts":14976},[],[],{"space":14978,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":14980,"publishedVersion":395,"revision":62,"contentType":14982,"locale":29},{"sys":14979},{"type":12,"linkType":13,"id":14},{"sys":14981},{"id":21,"type":12,"linkType":22},{"sys":14983},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":14985,"metaTitle":405,"metaDescription":406,"mainTitle":14986,"subtitle":424,"heroImage":15001,"ctaButton":447,"ctaLink":448},[404],{"data":14987,"content":14988,"nodeType":74},{},[14989,14995],{"data":14990,"content":14991,"nodeType":78},{},[14992],{"data":14993,"marks":14994,"value":416,"nodeType":82},{},[],{"data":14996,"content":14997,"nodeType":87},{},[14998],{"data":14999,"marks":15000,"value":423,"nodeType":82},{},[],{"metadata":15002,"sys":15005,"fields":15010},{"tags":15003,"concepts":15004},[],[],{"space":15006,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15008,"publishedVersion":62,"revision":44,"locale":29},{"sys":15007},{"type":12,"linkType":13,"id":14},{"sys":15009},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15011},{"url":439,"details":15012,"fileName":445,"contentType":446},{"size":441,"image":15013},{"width":443,"height":444},{"sys":15015,"fields":15018},{"id":15016,"createdAt":15017},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":15019,"slug":15020,"articleIntro":15019,"category":15021},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[15022],{"metadata":15023,"sys":15026,"fields":15033},{"tags":15024,"concepts":15025},[],[],{"space":15027,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15029,"publishedVersion":395,"revision":62,"contentType":15031,"locale":29},{"sys":15028},{"type":12,"linkType":13,"id":14},{"sys":15030},{"id":21,"type":12,"linkType":22},{"sys":15032},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15034,"metaTitle":405,"metaDescription":406,"mainTitle":15035,"subtitle":424,"heroImage":15050,"ctaButton":447,"ctaLink":448},[404],{"data":15036,"content":15037,"nodeType":74},{},[15038,15044],{"data":15039,"content":15040,"nodeType":78},{},[15041],{"data":15042,"marks":15043,"value":416,"nodeType":82},{},[],{"data":15045,"content":15046,"nodeType":87},{},[15047],{"data":15048,"marks":15049,"value":423,"nodeType":82},{},[],{"metadata":15051,"sys":15054,"fields":15059},{"tags":15052,"concepts":15053},[],[],{"space":15055,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15057,"publishedVersion":62,"revision":44,"locale":29},{"sys":15056},{"type":12,"linkType":13,"id":14},{"sys":15058},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15060},{"url":439,"details":15061,"fileName":445,"contentType":446},{"size":441,"image":15062},{"width":443,"height":444},{"sys":15064,"fields":15067},{"id":15065,"createdAt":15066},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":15068,"slug":15069,"articleIntro":15068,"category":15070},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[15071],{"metadata":15072,"sys":15075,"fields":15082},{"tags":15073,"concepts":15074},[],[],{"space":15076,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15078,"publishedVersion":395,"revision":62,"contentType":15080,"locale":29},{"sys":15077},{"type":12,"linkType":13,"id":14},{"sys":15079},{"id":21,"type":12,"linkType":22},{"sys":15081},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15083,"metaTitle":405,"metaDescription":406,"mainTitle":15084,"subtitle":424,"heroImage":15099,"ctaButton":447,"ctaLink":448},[404],{"data":15085,"content":15086,"nodeType":74},{},[15087,15093],{"data":15088,"content":15089,"nodeType":78},{},[15090],{"data":15091,"marks":15092,"value":416,"nodeType":82},{},[],{"data":15094,"content":15095,"nodeType":87},{},[15096],{"data":15097,"marks":15098,"value":423,"nodeType":82},{},[],{"metadata":15100,"sys":15103,"fields":15108},{"tags":15101,"concepts":15102},[],[],{"space":15104,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15106,"publishedVersion":62,"revision":44,"locale":29},{"sys":15105},{"type":12,"linkType":13,"id":14},{"sys":15107},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15109},{"url":439,"details":15110,"fileName":445,"contentType":446},{"size":441,"image":15111},{"width":443,"height":444},{"sys":15113,"fields":15115},{"id":15114,"createdAt":1581},"6Cyiu2vRN9DinrNv9tFLZe",{"title":15116,"slug":15117,"articleIntro":15116,"category":15118},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[15119],{"metadata":15120,"sys":15123,"fields":15130},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15126,"publishedVersion":395,"revision":62,"contentType":15128,"locale":29},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":21,"type":12,"linkType":22},{"sys":15129},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15131,"metaTitle":405,"metaDescription":406,"mainTitle":15132,"subtitle":424,"heroImage":15147,"ctaButton":447,"ctaLink":448},[404],{"data":15133,"content":15134,"nodeType":74},{},[15135,15141],{"data":15136,"content":15137,"nodeType":78},{},[15138],{"data":15139,"marks":15140,"value":416,"nodeType":82},{},[],{"data":15142,"content":15143,"nodeType":87},{},[15144],{"data":15145,"marks":15146,"value":423,"nodeType":82},{},[],{"metadata":15148,"sys":15151,"fields":15156},{"tags":15149,"concepts":15150},[],[],{"space":15152,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15154,"publishedVersion":62,"revision":44,"locale":29},{"sys":15153},{"type":12,"linkType":13,"id":14},{"sys":15155},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15157},{"url":439,"details":15158,"fileName":445,"contentType":446},{"size":441,"image":15159},{"width":443,"height":444},{"sys":15161,"fields":15164},{"id":15162,"createdAt":15163},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":15165,"slug":15166,"articleIntro":15165,"category":15167},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[15168],{"metadata":15169,"sys":15172,"fields":15179},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15175,"publishedVersion":395,"revision":62,"contentType":15177,"locale":29},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":21,"type":12,"linkType":22},{"sys":15178},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15180,"metaTitle":405,"metaDescription":406,"mainTitle":15181,"subtitle":424,"heroImage":15196,"ctaButton":447,"ctaLink":448},[404],{"data":15182,"content":15183,"nodeType":74},{},[15184,15190],{"data":15185,"content":15186,"nodeType":78},{},[15187],{"data":15188,"marks":15189,"value":416,"nodeType":82},{},[],{"data":15191,"content":15192,"nodeType":87},{},[15193],{"data":15194,"marks":15195,"value":423,"nodeType":82},{},[],{"metadata":15197,"sys":15200,"fields":15205},{"tags":15198,"concepts":15199},[],[],{"space":15201,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15203,"publishedVersion":62,"revision":44,"locale":29},{"sys":15202},{"type":12,"linkType":13,"id":14},{"sys":15204},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15206},{"url":439,"details":15207,"fileName":445,"contentType":446},{"size":441,"image":15208},{"width":443,"height":444},{"sys":15210,"fields":15213},{"id":15211,"createdAt":15212},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":15214,"slug":15215,"articleIntro":-1,"category":15216},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[15217],{"metadata":15218,"sys":15221,"fields":15228},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15224,"publishedVersion":395,"revision":62,"contentType":15226,"locale":29},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":21,"type":12,"linkType":22},{"sys":15227},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15229,"metaTitle":405,"metaDescription":406,"mainTitle":15230,"subtitle":424,"heroImage":15245,"ctaButton":447,"ctaLink":448},[404],{"data":15231,"content":15232,"nodeType":74},{},[15233,15239],{"data":15234,"content":15235,"nodeType":78},{},[15236],{"data":15237,"marks":15238,"value":416,"nodeType":82},{},[],{"data":15240,"content":15241,"nodeType":87},{},[15242],{"data":15243,"marks":15244,"value":423,"nodeType":82},{},[],{"metadata":15246,"sys":15249,"fields":15254},{"tags":15247,"concepts":15248},[],[],{"space":15250,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15252,"publishedVersion":62,"revision":44,"locale":29},{"sys":15251},{"type":12,"linkType":13,"id":14},{"sys":15253},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15255},{"url":439,"details":15256,"fileName":445,"contentType":446},{"size":441,"image":15257},{"width":443,"height":444},{"sys":15259,"fields":15262},{"id":15260,"createdAt":15261},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":15263,"slug":15264,"articleIntro":15263,"category":15265},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[15266],{"metadata":15267,"sys":15270,"fields":15277},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15273,"publishedVersion":395,"revision":62,"contentType":15275,"locale":29},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":21,"type":12,"linkType":22},{"sys":15276},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15278,"metaTitle":405,"metaDescription":406,"mainTitle":15279,"subtitle":424,"heroImage":15294,"ctaButton":447,"ctaLink":448},[404],{"data":15280,"content":15281,"nodeType":74},{},[15282,15288],{"data":15283,"content":15284,"nodeType":78},{},[15285],{"data":15286,"marks":15287,"value":416,"nodeType":82},{},[],{"data":15289,"content":15290,"nodeType":87},{},[15291],{"data":15292,"marks":15293,"value":423,"nodeType":82},{},[],{"metadata":15295,"sys":15298,"fields":15303},{"tags":15296,"concepts":15297},[],[],{"space":15299,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15301,"publishedVersion":62,"revision":44,"locale":29},{"sys":15300},{"type":12,"linkType":13,"id":14},{"sys":15302},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15304},{"url":439,"details":15305,"fileName":445,"contentType":446},{"size":441,"image":15306},{"width":443,"height":444},{"sys":15308,"fields":15311},{"id":15309,"createdAt":15310},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":15312,"slug":15313,"articleIntro":15312,"category":15314},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[15315],{"metadata":15316,"sys":15319,"fields":15326},{"tags":15317,"concepts":15318},[],[],{"space":15320,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15322,"publishedVersion":395,"revision":62,"contentType":15324,"locale":29},{"sys":15321},{"type":12,"linkType":13,"id":14},{"sys":15323},{"id":21,"type":12,"linkType":22},{"sys":15325},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15327,"metaTitle":405,"metaDescription":406,"mainTitle":15328,"subtitle":424,"heroImage":15343,"ctaButton":447,"ctaLink":448},[404],{"data":15329,"content":15330,"nodeType":74},{},[15331,15337],{"data":15332,"content":15333,"nodeType":78},{},[15334],{"data":15335,"marks":15336,"value":416,"nodeType":82},{},[],{"data":15338,"content":15339,"nodeType":87},{},[15340],{"data":15341,"marks":15342,"value":423,"nodeType":82},{},[],{"metadata":15344,"sys":15347,"fields":15352},{"tags":15345,"concepts":15346},[],[],{"space":15348,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15350,"publishedVersion":62,"revision":44,"locale":29},{"sys":15349},{"type":12,"linkType":13,"id":14},{"sys":15351},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15353},{"url":439,"details":15354,"fileName":445,"contentType":446},{"size":441,"image":15355},{"width":443,"height":444},{"sys":15357,"fields":15360},{"id":15358,"createdAt":15359},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15361,"slug":15362,"articleIntro":15361,"category":15363},"Compte 6256 - Missions","compte-6256-missions",[15364],{"metadata":15365,"sys":15368,"fields":15375},{"tags":15366,"concepts":15367},[],[],{"space":15369,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15371,"publishedVersion":395,"revision":62,"contentType":15373,"locale":29},{"sys":15370},{"type":12,"linkType":13,"id":14},{"sys":15372},{"id":21,"type":12,"linkType":22},{"sys":15374},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15376,"metaTitle":405,"metaDescription":406,"mainTitle":15377,"subtitle":424,"heroImage":15392,"ctaButton":447,"ctaLink":448},[404],{"data":15378,"content":15379,"nodeType":74},{},[15380,15386],{"data":15381,"content":15382,"nodeType":78},{},[15383],{"data":15384,"marks":15385,"value":416,"nodeType":82},{},[],{"data":15387,"content":15388,"nodeType":87},{},[15389],{"data":15390,"marks":15391,"value":423,"nodeType":82},{},[],{"metadata":15393,"sys":15396,"fields":15401},{"tags":15394,"concepts":15395},[],[],{"space":15397,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15399,"publishedVersion":62,"revision":44,"locale":29},{"sys":15398},{"type":12,"linkType":13,"id":14},{"sys":15400},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15402},{"url":439,"details":15403,"fileName":445,"contentType":446},{"size":441,"image":15404},{"width":443,"height":444},{"sys":15406,"fields":15409},{"id":15407,"createdAt":15408},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":15410,"slug":15411,"articleIntro":15410,"category":15412},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[15413],{"metadata":15414,"sys":15417,"fields":15424},{"tags":15415,"concepts":15416},[],[],{"space":15418,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15420,"publishedVersion":395,"revision":62,"contentType":15422,"locale":29},{"sys":15419},{"type":12,"linkType":13,"id":14},{"sys":15421},{"id":21,"type":12,"linkType":22},{"sys":15423},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15425,"metaTitle":405,"metaDescription":406,"mainTitle":15426,"subtitle":424,"heroImage":15441,"ctaButton":447,"ctaLink":448},[404],{"data":15427,"content":15428,"nodeType":74},{},[15429,15435],{"data":15430,"content":15431,"nodeType":78},{},[15432],{"data":15433,"marks":15434,"value":416,"nodeType":82},{},[],{"data":15436,"content":15437,"nodeType":87},{},[15438],{"data":15439,"marks":15440,"value":423,"nodeType":82},{},[],{"metadata":15442,"sys":15445,"fields":15450},{"tags":15443,"concepts":15444},[],[],{"space":15446,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15448,"publishedVersion":62,"revision":44,"locale":29},{"sys":15447},{"type":12,"linkType":13,"id":14},{"sys":15449},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15451},{"url":439,"details":15452,"fileName":445,"contentType":446},{"size":441,"image":15453},{"width":443,"height":444},{"sys":15455,"fields":15458},{"id":15456,"createdAt":15457},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":15459,"slug":15460,"articleIntro":-1,"category":15461},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[15462],{"metadata":15463,"sys":15466,"fields":15473},{"tags":15464,"concepts":15465},[],[],{"space":15467,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15469,"publishedVersion":395,"revision":62,"contentType":15471,"locale":29},{"sys":15468},{"type":12,"linkType":13,"id":14},{"sys":15470},{"id":21,"type":12,"linkType":22},{"sys":15472},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15474,"metaTitle":405,"metaDescription":406,"mainTitle":15475,"subtitle":424,"heroImage":15490,"ctaButton":447,"ctaLink":448},[404],{"data":15476,"content":15477,"nodeType":74},{},[15478,15484],{"data":15479,"content":15480,"nodeType":78},{},[15481],{"data":15482,"marks":15483,"value":416,"nodeType":82},{},[],{"data":15485,"content":15486,"nodeType":87},{},[15487],{"data":15488,"marks":15489,"value":423,"nodeType":82},{},[],{"metadata":15491,"sys":15494,"fields":15499},{"tags":15492,"concepts":15493},[],[],{"space":15495,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15497,"publishedVersion":62,"revision":44,"locale":29},{"sys":15496},{"type":12,"linkType":13,"id":14},{"sys":15498},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15500},{"url":439,"details":15501,"fileName":445,"contentType":446},{"size":441,"image":15502},{"width":443,"height":444},{"sys":15504,"fields":15507},{"id":15505,"createdAt":15506},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":15508,"slug":15509,"articleIntro":15508,"category":15510},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[15511],{"metadata":15512,"sys":15515,"fields":15522},{"tags":15513,"concepts":15514},[],[],{"space":15516,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15518,"publishedVersion":395,"revision":62,"contentType":15520,"locale":29},{"sys":15517},{"type":12,"linkType":13,"id":14},{"sys":15519},{"id":21,"type":12,"linkType":22},{"sys":15521},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15523,"metaTitle":405,"metaDescription":406,"mainTitle":15524,"subtitle":424,"heroImage":15539,"ctaButton":447,"ctaLink":448},[404],{"data":15525,"content":15526,"nodeType":74},{},[15527,15533],{"data":15528,"content":15529,"nodeType":78},{},[15530],{"data":15531,"marks":15532,"value":416,"nodeType":82},{},[],{"data":15534,"content":15535,"nodeType":87},{},[15536],{"data":15537,"marks":15538,"value":423,"nodeType":82},{},[],{"metadata":15540,"sys":15543,"fields":15548},{"tags":15541,"concepts":15542},[],[],{"space":15544,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15546,"publishedVersion":62,"revision":44,"locale":29},{"sys":15545},{"type":12,"linkType":13,"id":14},{"sys":15547},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15549},{"url":439,"details":15550,"fileName":445,"contentType":446},{"size":441,"image":15551},{"width":443,"height":444},{"sys":15553,"fields":15556},{"id":15554,"createdAt":15555},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15557,"slug":15558,"articleIntro":15557,"category":15559},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15560],{"metadata":15561,"sys":15564,"fields":15571},{"tags":15562,"concepts":15563},[],[],{"space":15565,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15567,"publishedVersion":395,"revision":62,"contentType":15569,"locale":29},{"sys":15566},{"type":12,"linkType":13,"id":14},{"sys":15568},{"id":21,"type":12,"linkType":22},{"sys":15570},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15572,"metaTitle":405,"metaDescription":406,"mainTitle":15573,"subtitle":424,"heroImage":15588,"ctaButton":447,"ctaLink":448},[404],{"data":15574,"content":15575,"nodeType":74},{},[15576,15582],{"data":15577,"content":15578,"nodeType":78},{},[15579],{"data":15580,"marks":15581,"value":416,"nodeType":82},{},[],{"data":15583,"content":15584,"nodeType":87},{},[15585],{"data":15586,"marks":15587,"value":423,"nodeType":82},{},[],{"metadata":15589,"sys":15592,"fields":15597},{"tags":15590,"concepts":15591},[],[],{"space":15593,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15595,"publishedVersion":62,"revision":44,"locale":29},{"sys":15594},{"type":12,"linkType":13,"id":14},{"sys":15596},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15598},{"url":439,"details":15599,"fileName":445,"contentType":446},{"size":441,"image":15600},{"width":443,"height":444},{"sys":15602,"fields":15605},{"id":15603,"createdAt":15604},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":15606,"slug":15607,"articleIntro":15606,"category":15608},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[15609],{"metadata":15610,"sys":15613,"fields":15620},{"tags":15611,"concepts":15612},[],[],{"space":15614,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15616,"publishedVersion":395,"revision":62,"contentType":15618,"locale":29},{"sys":15615},{"type":12,"linkType":13,"id":14},{"sys":15617},{"id":21,"type":12,"linkType":22},{"sys":15619},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15621,"metaTitle":405,"metaDescription":406,"mainTitle":15622,"subtitle":424,"heroImage":15637,"ctaButton":447,"ctaLink":448},[404],{"data":15623,"content":15624,"nodeType":74},{},[15625,15631],{"data":15626,"content":15627,"nodeType":78},{},[15628],{"data":15629,"marks":15630,"value":416,"nodeType":82},{},[],{"data":15632,"content":15633,"nodeType":87},{},[15634],{"data":15635,"marks":15636,"value":423,"nodeType":82},{},[],{"metadata":15638,"sys":15641,"fields":15646},{"tags":15639,"concepts":15640},[],[],{"space":15642,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15644,"publishedVersion":62,"revision":44,"locale":29},{"sys":15643},{"type":12,"linkType":13,"id":14},{"sys":15645},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15647},{"url":439,"details":15648,"fileName":445,"contentType":446},{"size":441,"image":15649},{"width":443,"height":444},{"sys":15651,"fields":15654},{"id":15652,"createdAt":15653},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":15655,"slug":15656,"articleIntro":-1,"category":15657},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[15658],{"metadata":15659,"sys":15662,"fields":15669},{"tags":15660,"concepts":15661},[],[],{"space":15663,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15665,"publishedVersion":395,"revision":62,"contentType":15667,"locale":29},{"sys":15664},{"type":12,"linkType":13,"id":14},{"sys":15666},{"id":21,"type":12,"linkType":22},{"sys":15668},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15670,"metaTitle":405,"metaDescription":406,"mainTitle":15671,"subtitle":424,"heroImage":15686,"ctaButton":447,"ctaLink":448},[404],{"data":15672,"content":15673,"nodeType":74},{},[15674,15680],{"data":15675,"content":15676,"nodeType":78},{},[15677],{"data":15678,"marks":15679,"value":416,"nodeType":82},{},[],{"data":15681,"content":15682,"nodeType":87},{},[15683],{"data":15684,"marks":15685,"value":423,"nodeType":82},{},[],{"metadata":15687,"sys":15690,"fields":15695},{"tags":15688,"concepts":15689},[],[],{"space":15691,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15693,"publishedVersion":62,"revision":44,"locale":29},{"sys":15692},{"type":12,"linkType":13,"id":14},{"sys":15694},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15696},{"url":439,"details":15697,"fileName":445,"contentType":446},{"size":441,"image":15698},{"width":443,"height":444},{"sys":15700,"fields":15703},{"id":15701,"createdAt":15702},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":15704,"slug":15705,"articleIntro":15704,"category":15706},"206 - Droit au bail","compte-206-droit-au-bail",[15707],{"metadata":15708,"sys":15711,"fields":15718},{"tags":15709,"concepts":15710},[],[],{"space":15712,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15714,"publishedVersion":395,"revision":62,"contentType":15716,"locale":29},{"sys":15713},{"type":12,"linkType":13,"id":14},{"sys":15715},{"id":21,"type":12,"linkType":22},{"sys":15717},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15719,"metaTitle":405,"metaDescription":406,"mainTitle":15720,"subtitle":424,"heroImage":15735,"ctaButton":447,"ctaLink":448},[404],{"data":15721,"content":15722,"nodeType":74},{},[15723,15729],{"data":15724,"content":15725,"nodeType":78},{},[15726],{"data":15727,"marks":15728,"value":416,"nodeType":82},{},[],{"data":15730,"content":15731,"nodeType":87},{},[15732],{"data":15733,"marks":15734,"value":423,"nodeType":82},{},[],{"metadata":15736,"sys":15739,"fields":15744},{"tags":15737,"concepts":15738},[],[],{"space":15740,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15742,"publishedVersion":62,"revision":44,"locale":29},{"sys":15741},{"type":12,"linkType":13,"id":14},{"sys":15743},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15745},{"url":439,"details":15746,"fileName":445,"contentType":446},{"size":441,"image":15747},{"width":443,"height":444},{"sys":15749,"fields":15752},{"id":15750,"createdAt":15751},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":15753,"slug":15754,"articleIntro":15753,"category":15755},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[15756],{"metadata":15757,"sys":15760,"fields":15767},{"tags":15758,"concepts":15759},[],[],{"space":15761,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15763,"publishedVersion":395,"revision":62,"contentType":15765,"locale":29},{"sys":15762},{"type":12,"linkType":13,"id":14},{"sys":15764},{"id":21,"type":12,"linkType":22},{"sys":15766},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15768,"metaTitle":405,"metaDescription":406,"mainTitle":15769,"subtitle":424,"heroImage":15784,"ctaButton":447,"ctaLink":448},[404],{"data":15770,"content":15771,"nodeType":74},{},[15772,15778],{"data":15773,"content":15774,"nodeType":78},{},[15775],{"data":15776,"marks":15777,"value":416,"nodeType":82},{},[],{"data":15779,"content":15780,"nodeType":87},{},[15781],{"data":15782,"marks":15783,"value":423,"nodeType":82},{},[],{"metadata":15785,"sys":15788,"fields":15793},{"tags":15786,"concepts":15787},[],[],{"space":15789,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15791,"publishedVersion":62,"revision":44,"locale":29},{"sys":15790},{"type":12,"linkType":13,"id":14},{"sys":15792},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15794},{"url":439,"details":15795,"fileName":445,"contentType":446},{"size":441,"image":15796},{"width":443,"height":444},{"sys":15798,"fields":15801},{"id":15799,"createdAt":15800},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":15802,"slug":15803,"articleIntro":-1,"category":15804},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[15805],{"metadata":15806,"sys":15809,"fields":15816},{"tags":15807,"concepts":15808},[],[],{"space":15810,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15812,"publishedVersion":395,"revision":62,"contentType":15814,"locale":29},{"sys":15811},{"type":12,"linkType":13,"id":14},{"sys":15813},{"id":21,"type":12,"linkType":22},{"sys":15815},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15817,"metaTitle":405,"metaDescription":406,"mainTitle":15818,"subtitle":424,"heroImage":15833,"ctaButton":447,"ctaLink":448},[404],{"data":15819,"content":15820,"nodeType":74},{},[15821,15827],{"data":15822,"content":15823,"nodeType":78},{},[15824],{"data":15825,"marks":15826,"value":416,"nodeType":82},{},[],{"data":15828,"content":15829,"nodeType":87},{},[15830],{"data":15831,"marks":15832,"value":423,"nodeType":82},{},[],{"metadata":15834,"sys":15837,"fields":15842},{"tags":15835,"concepts":15836},[],[],{"space":15838,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15840,"publishedVersion":62,"revision":44,"locale":29},{"sys":15839},{"type":12,"linkType":13,"id":14},{"sys":15841},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15843},{"url":439,"details":15844,"fileName":445,"contentType":446},{"size":441,"image":15845},{"width":443,"height":444},{"sys":15847,"fields":15850},{"id":15848,"createdAt":15849},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":15851,"slug":15852,"articleIntro":15851,"category":15853},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[15854],{"metadata":15855,"sys":15858,"fields":15865},{"tags":15856,"concepts":15857},[],[],{"space":15859,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15861,"publishedVersion":395,"revision":62,"contentType":15863,"locale":29},{"sys":15860},{"type":12,"linkType":13,"id":14},{"sys":15862},{"id":21,"type":12,"linkType":22},{"sys":15864},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15866,"metaTitle":405,"metaDescription":406,"mainTitle":15867,"subtitle":424,"heroImage":15882,"ctaButton":447,"ctaLink":448},[404],{"data":15868,"content":15869,"nodeType":74},{},[15870,15876],{"data":15871,"content":15872,"nodeType":78},{},[15873],{"data":15874,"marks":15875,"value":416,"nodeType":82},{},[],{"data":15877,"content":15878,"nodeType":87},{},[15879],{"data":15880,"marks":15881,"value":423,"nodeType":82},{},[],{"metadata":15883,"sys":15886,"fields":15891},{"tags":15884,"concepts":15885},[],[],{"space":15887,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15889,"publishedVersion":62,"revision":44,"locale":29},{"sys":15888},{"type":12,"linkType":13,"id":14},{"sys":15890},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15892},{"url":439,"details":15893,"fileName":445,"contentType":446},{"size":441,"image":15894},{"width":443,"height":444},{"sys":15896,"fields":15899},{"id":15897,"createdAt":15898},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":15900,"slug":15901,"articleIntro":15900,"category":15902},"6232 - Echantillons","compte-6232-echantillons",[15903],{"metadata":15904,"sys":15907,"fields":15914},{"tags":15905,"concepts":15906},[],[],{"space":15908,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15910,"publishedVersion":395,"revision":62,"contentType":15912,"locale":29},{"sys":15909},{"type":12,"linkType":13,"id":14},{"sys":15911},{"id":21,"type":12,"linkType":22},{"sys":15913},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15915,"metaTitle":405,"metaDescription":406,"mainTitle":15916,"subtitle":424,"heroImage":15931,"ctaButton":447,"ctaLink":448},[404],{"data":15917,"content":15918,"nodeType":74},{},[15919,15925],{"data":15920,"content":15921,"nodeType":78},{},[15922],{"data":15923,"marks":15924,"value":416,"nodeType":82},{},[],{"data":15926,"content":15927,"nodeType":87},{},[15928],{"data":15929,"marks":15930,"value":423,"nodeType":82},{},[],{"metadata":15932,"sys":15935,"fields":15940},{"tags":15933,"concepts":15934},[],[],{"space":15936,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15938,"publishedVersion":62,"revision":44,"locale":29},{"sys":15937},{"type":12,"linkType":13,"id":14},{"sys":15939},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15941},{"url":439,"details":15942,"fileName":445,"contentType":446},{"size":441,"image":15943},{"width":443,"height":444},{"sys":15945,"fields":15948},{"id":15946,"createdAt":15947},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":15949,"slug":15950,"articleIntro":15949,"category":15951},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[15952],{"metadata":15953,"sys":15956,"fields":15963},{"tags":15954,"concepts":15955},[],[],{"space":15957,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":15959,"publishedVersion":395,"revision":62,"contentType":15961,"locale":29},{"sys":15958},{"type":12,"linkType":13,"id":14},{"sys":15960},{"id":21,"type":12,"linkType":22},{"sys":15962},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":15964,"metaTitle":405,"metaDescription":406,"mainTitle":15965,"subtitle":424,"heroImage":15980,"ctaButton":447,"ctaLink":448},[404],{"data":15966,"content":15967,"nodeType":74},{},[15968,15974],{"data":15969,"content":15970,"nodeType":78},{},[15971],{"data":15972,"marks":15973,"value":416,"nodeType":82},{},[],{"data":15975,"content":15976,"nodeType":87},{},[15977],{"data":15978,"marks":15979,"value":423,"nodeType":82},{},[],{"metadata":15981,"sys":15984,"fields":15989},{"tags":15982,"concepts":15983},[],[],{"space":15985,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":15987,"publishedVersion":62,"revision":44,"locale":29},{"sys":15986},{"type":12,"linkType":13,"id":14},{"sys":15988},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":15990},{"url":439,"details":15991,"fileName":445,"contentType":446},{"size":441,"image":15992},{"width":443,"height":444},{"sys":15994,"fields":15997},{"id":15995,"createdAt":15996},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":15998,"slug":15999,"articleIntro":15998,"category":16000},"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",[16001],{"metadata":16002,"sys":16005,"fields":16012},{"tags":16003,"concepts":16004},[],[],{"space":16006,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16008,"publishedVersion":395,"revision":62,"contentType":16010,"locale":29},{"sys":16007},{"type":12,"linkType":13,"id":14},{"sys":16009},{"id":21,"type":12,"linkType":22},{"sys":16011},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16013,"metaTitle":405,"metaDescription":406,"mainTitle":16014,"subtitle":424,"heroImage":16029,"ctaButton":447,"ctaLink":448},[404],{"data":16015,"content":16016,"nodeType":74},{},[16017,16023],{"data":16018,"content":16019,"nodeType":78},{},[16020],{"data":16021,"marks":16022,"value":416,"nodeType":82},{},[],{"data":16024,"content":16025,"nodeType":87},{},[16026],{"data":16027,"marks":16028,"value":423,"nodeType":82},{},[],{"metadata":16030,"sys":16033,"fields":16038},{"tags":16031,"concepts":16032},[],[],{"space":16034,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16036,"publishedVersion":62,"revision":44,"locale":29},{"sys":16035},{"type":12,"linkType":13,"id":14},{"sys":16037},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16039},{"url":439,"details":16040,"fileName":445,"contentType":446},{"size":441,"image":16041},{"width":443,"height":444},{"sys":16043,"fields":16046},{"id":16044,"createdAt":16045},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":16047,"slug":16048,"articleIntro":16047,"category":16049},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[16050],{"metadata":16051,"sys":16054,"fields":16061},{"tags":16052,"concepts":16053},[],[],{"space":16055,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16057,"publishedVersion":395,"revision":62,"contentType":16059,"locale":29},{"sys":16056},{"type":12,"linkType":13,"id":14},{"sys":16058},{"id":21,"type":12,"linkType":22},{"sys":16060},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16062,"metaTitle":405,"metaDescription":406,"mainTitle":16063,"subtitle":424,"heroImage":16078,"ctaButton":447,"ctaLink":448},[404],{"data":16064,"content":16065,"nodeType":74},{},[16066,16072],{"data":16067,"content":16068,"nodeType":78},{},[16069],{"data":16070,"marks":16071,"value":416,"nodeType":82},{},[],{"data":16073,"content":16074,"nodeType":87},{},[16075],{"data":16076,"marks":16077,"value":423,"nodeType":82},{},[],{"metadata":16079,"sys":16082,"fields":16087},{"tags":16080,"concepts":16081},[],[],{"space":16083,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16085,"publishedVersion":62,"revision":44,"locale":29},{"sys":16084},{"type":12,"linkType":13,"id":14},{"sys":16086},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16088},{"url":439,"details":16089,"fileName":445,"contentType":446},{"size":441,"image":16090},{"width":443,"height":444},{"sys":16092,"fields":16095},{"id":16093,"createdAt":16094},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":16096,"slug":16097,"articleIntro":16096,"category":16098},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[16099],{"metadata":16100,"sys":16103,"fields":16110},{"tags":16101,"concepts":16102},[],[],{"space":16104,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16106,"publishedVersion":395,"revision":62,"contentType":16108,"locale":29},{"sys":16105},{"type":12,"linkType":13,"id":14},{"sys":16107},{"id":21,"type":12,"linkType":22},{"sys":16109},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16111,"metaTitle":405,"metaDescription":406,"mainTitle":16112,"subtitle":424,"heroImage":16127,"ctaButton":447,"ctaLink":448},[404],{"data":16113,"content":16114,"nodeType":74},{},[16115,16121],{"data":16116,"content":16117,"nodeType":78},{},[16118],{"data":16119,"marks":16120,"value":416,"nodeType":82},{},[],{"data":16122,"content":16123,"nodeType":87},{},[16124],{"data":16125,"marks":16126,"value":423,"nodeType":82},{},[],{"metadata":16128,"sys":16131,"fields":16136},{"tags":16129,"concepts":16130},[],[],{"space":16132,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16134,"publishedVersion":62,"revision":44,"locale":29},{"sys":16133},{"type":12,"linkType":13,"id":14},{"sys":16135},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16137},{"url":439,"details":16138,"fileName":445,"contentType":446},{"size":441,"image":16139},{"width":443,"height":444},{"sys":16141,"fields":16144},{"id":16142,"createdAt":16143},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":16145,"slug":16146,"articleIntro":16145,"category":16147},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[16148],{"metadata":16149,"sys":16152,"fields":16159},{"tags":16150,"concepts":16151},[],[],{"space":16153,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16155,"publishedVersion":395,"revision":62,"contentType":16157,"locale":29},{"sys":16154},{"type":12,"linkType":13,"id":14},{"sys":16156},{"id":21,"type":12,"linkType":22},{"sys":16158},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16160,"metaTitle":405,"metaDescription":406,"mainTitle":16161,"subtitle":424,"heroImage":16176,"ctaButton":447,"ctaLink":448},[404],{"data":16162,"content":16163,"nodeType":74},{},[16164,16170],{"data":16165,"content":16166,"nodeType":78},{},[16167],{"data":16168,"marks":16169,"value":416,"nodeType":82},{},[],{"data":16171,"content":16172,"nodeType":87},{},[16173],{"data":16174,"marks":16175,"value":423,"nodeType":82},{},[],{"metadata":16177,"sys":16180,"fields":16185},{"tags":16178,"concepts":16179},[],[],{"space":16181,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16183,"publishedVersion":62,"revision":44,"locale":29},{"sys":16182},{"type":12,"linkType":13,"id":14},{"sys":16184},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16186},{"url":439,"details":16187,"fileName":445,"contentType":446},{"size":441,"image":16188},{"width":443,"height":444},{"sys":16190,"fields":16193},{"id":16191,"createdAt":16192},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":16194,"slug":16195,"articleIntro":16194,"category":16196},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[16197],{"metadata":16198,"sys":16201,"fields":16208},{"tags":16199,"concepts":16200},[],[],{"space":16202,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16204,"publishedVersion":395,"revision":62,"contentType":16206,"locale":29},{"sys":16203},{"type":12,"linkType":13,"id":14},{"sys":16205},{"id":21,"type":12,"linkType":22},{"sys":16207},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16209,"metaTitle":405,"metaDescription":406,"mainTitle":16210,"subtitle":424,"heroImage":16225,"ctaButton":447,"ctaLink":448},[404],{"data":16211,"content":16212,"nodeType":74},{},[16213,16219],{"data":16214,"content":16215,"nodeType":78},{},[16216],{"data":16217,"marks":16218,"value":416,"nodeType":82},{},[],{"data":16220,"content":16221,"nodeType":87},{},[16222],{"data":16223,"marks":16224,"value":423,"nodeType":82},{},[],{"metadata":16226,"sys":16229,"fields":16234},{"tags":16227,"concepts":16228},[],[],{"space":16230,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16232,"publishedVersion":62,"revision":44,"locale":29},{"sys":16231},{"type":12,"linkType":13,"id":14},{"sys":16233},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16235},{"url":439,"details":16236,"fileName":445,"contentType":446},{"size":441,"image":16237},{"width":443,"height":444},{"sys":16239,"fields":16242},{"id":16240,"createdAt":16241},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":16243,"slug":16244,"articleIntro":16243,"category":16245},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[16246],{"metadata":16247,"sys":16250,"fields":16257},{"tags":16248,"concepts":16249},[],[],{"space":16251,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16253,"publishedVersion":395,"revision":62,"contentType":16255,"locale":29},{"sys":16252},{"type":12,"linkType":13,"id":14},{"sys":16254},{"id":21,"type":12,"linkType":22},{"sys":16256},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16258,"metaTitle":405,"metaDescription":406,"mainTitle":16259,"subtitle":424,"heroImage":16274,"ctaButton":447,"ctaLink":448},[404],{"data":16260,"content":16261,"nodeType":74},{},[16262,16268],{"data":16263,"content":16264,"nodeType":78},{},[16265],{"data":16266,"marks":16267,"value":416,"nodeType":82},{},[],{"data":16269,"content":16270,"nodeType":87},{},[16271],{"data":16272,"marks":16273,"value":423,"nodeType":82},{},[],{"metadata":16275,"sys":16278,"fields":16283},{"tags":16276,"concepts":16277},[],[],{"space":16279,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16281,"publishedVersion":62,"revision":44,"locale":29},{"sys":16280},{"type":12,"linkType":13,"id":14},{"sys":16282},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16284},{"url":439,"details":16285,"fileName":445,"contentType":446},{"size":441,"image":16286},{"width":443,"height":444},{"sys":16288,"fields":16291},{"id":16289,"createdAt":16290},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":16292,"slug":16293,"articleIntro":-1,"category":16294},"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",[16295],{"metadata":16296,"sys":16299,"fields":16306},{"tags":16297,"concepts":16298},[],[],{"space":16300,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16302,"publishedVersion":395,"revision":62,"contentType":16304,"locale":29},{"sys":16301},{"type":12,"linkType":13,"id":14},{"sys":16303},{"id":21,"type":12,"linkType":22},{"sys":16305},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16307,"metaTitle":405,"metaDescription":406,"mainTitle":16308,"subtitle":424,"heroImage":16323,"ctaButton":447,"ctaLink":448},[404],{"data":16309,"content":16310,"nodeType":74},{},[16311,16317],{"data":16312,"content":16313,"nodeType":78},{},[16314],{"data":16315,"marks":16316,"value":416,"nodeType":82},{},[],{"data":16318,"content":16319,"nodeType":87},{},[16320],{"data":16321,"marks":16322,"value":423,"nodeType":82},{},[],{"metadata":16324,"sys":16327,"fields":16332},{"tags":16325,"concepts":16326},[],[],{"space":16328,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16330,"publishedVersion":62,"revision":44,"locale":29},{"sys":16329},{"type":12,"linkType":13,"id":14},{"sys":16331},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16333},{"url":439,"details":16334,"fileName":445,"contentType":446},{"size":441,"image":16335},{"width":443,"height":444},{"sys":16337,"fields":16340},{"id":16338,"createdAt":16339},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":16341,"slug":16342,"articleIntro":-1,"category":16343},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[16344],{"metadata":16345,"sys":16348,"fields":16355},{"tags":16346,"concepts":16347},[],[],{"space":16349,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16351,"publishedVersion":395,"revision":62,"contentType":16353,"locale":29},{"sys":16350},{"type":12,"linkType":13,"id":14},{"sys":16352},{"id":21,"type":12,"linkType":22},{"sys":16354},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16356,"metaTitle":405,"metaDescription":406,"mainTitle":16357,"subtitle":424,"heroImage":16372,"ctaButton":447,"ctaLink":448},[404],{"data":16358,"content":16359,"nodeType":74},{},[16360,16366],{"data":16361,"content":16362,"nodeType":78},{},[16363],{"data":16364,"marks":16365,"value":416,"nodeType":82},{},[],{"data":16367,"content":16368,"nodeType":87},{},[16369],{"data":16370,"marks":16371,"value":423,"nodeType":82},{},[],{"metadata":16373,"sys":16376,"fields":16381},{"tags":16374,"concepts":16375},[],[],{"space":16377,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16379,"publishedVersion":62,"revision":44,"locale":29},{"sys":16378},{"type":12,"linkType":13,"id":14},{"sys":16380},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16382},{"url":439,"details":16383,"fileName":445,"contentType":446},{"size":441,"image":16384},{"width":443,"height":444},{"sys":16386,"fields":16389},{"id":16387,"createdAt":16388},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":16390,"slug":16391,"articleIntro":16390,"category":16392},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[16393],{"metadata":16394,"sys":16397,"fields":16404},{"tags":16395,"concepts":16396},[],[],{"space":16398,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16400,"publishedVersion":395,"revision":62,"contentType":16402,"locale":29},{"sys":16399},{"type":12,"linkType":13,"id":14},{"sys":16401},{"id":21,"type":12,"linkType":22},{"sys":16403},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16405,"metaTitle":405,"metaDescription":406,"mainTitle":16406,"subtitle":424,"heroImage":16421,"ctaButton":447,"ctaLink":448},[404],{"data":16407,"content":16408,"nodeType":74},{},[16409,16415],{"data":16410,"content":16411,"nodeType":78},{},[16412],{"data":16413,"marks":16414,"value":416,"nodeType":82},{},[],{"data":16416,"content":16417,"nodeType":87},{},[16418],{"data":16419,"marks":16420,"value":423,"nodeType":82},{},[],{"metadata":16422,"sys":16425,"fields":16430},{"tags":16423,"concepts":16424},[],[],{"space":16426,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16428,"publishedVersion":62,"revision":44,"locale":29},{"sys":16427},{"type":12,"linkType":13,"id":14},{"sys":16429},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16431},{"url":439,"details":16432,"fileName":445,"contentType":446},{"size":441,"image":16433},{"width":443,"height":444},{"sys":16435,"fields":16438},{"id":16436,"createdAt":16437},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":16439,"slug":16440,"articleIntro":16439,"category":16441},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[16442],{"metadata":16443,"sys":16446,"fields":16453},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16449,"publishedVersion":395,"revision":62,"contentType":16451,"locale":29},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":21,"type":12,"linkType":22},{"sys":16452},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16454,"metaTitle":405,"metaDescription":406,"mainTitle":16455,"subtitle":424,"heroImage":16470,"ctaButton":447,"ctaLink":448},[404],{"data":16456,"content":16457,"nodeType":74},{},[16458,16464],{"data":16459,"content":16460,"nodeType":78},{},[16461],{"data":16462,"marks":16463,"value":416,"nodeType":82},{},[],{"data":16465,"content":16466,"nodeType":87},{},[16467],{"data":16468,"marks":16469,"value":423,"nodeType":82},{},[],{"metadata":16471,"sys":16474,"fields":16479},{"tags":16472,"concepts":16473},[],[],{"space":16475,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16477,"publishedVersion":62,"revision":44,"locale":29},{"sys":16476},{"type":12,"linkType":13,"id":14},{"sys":16478},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16480},{"url":439,"details":16481,"fileName":445,"contentType":446},{"size":441,"image":16482},{"width":443,"height":444},{"sys":16484,"fields":16487},{"id":16485,"createdAt":16486},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":16488,"slug":16489,"articleIntro":16488,"category":16490},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[16491],{"metadata":16492,"sys":16495,"fields":16502},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16498,"publishedVersion":395,"revision":62,"contentType":16500,"locale":29},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":21,"type":12,"linkType":22},{"sys":16501},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16503,"metaTitle":405,"metaDescription":406,"mainTitle":16504,"subtitle":424,"heroImage":16519,"ctaButton":447,"ctaLink":448},[404],{"data":16505,"content":16506,"nodeType":74},{},[16507,16513],{"data":16508,"content":16509,"nodeType":78},{},[16510],{"data":16511,"marks":16512,"value":416,"nodeType":82},{},[],{"data":16514,"content":16515,"nodeType":87},{},[16516],{"data":16517,"marks":16518,"value":423,"nodeType":82},{},[],{"metadata":16520,"sys":16523,"fields":16528},{"tags":16521,"concepts":16522},[],[],{"space":16524,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16526,"publishedVersion":62,"revision":44,"locale":29},{"sys":16525},{"type":12,"linkType":13,"id":14},{"sys":16527},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16529},{"url":439,"details":16530,"fileName":445,"contentType":446},{"size":441,"image":16531},{"width":443,"height":444},{"sys":16533,"fields":16536},{"id":16534,"createdAt":16535},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":16537,"slug":16538,"articleIntro":16537,"category":16539},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[16540],{"metadata":16541,"sys":16544,"fields":16551},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16547,"publishedVersion":395,"revision":62,"contentType":16549,"locale":29},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":21,"type":12,"linkType":22},{"sys":16550},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16552,"metaTitle":405,"metaDescription":406,"mainTitle":16553,"subtitle":424,"heroImage":16568,"ctaButton":447,"ctaLink":448},[404],{"data":16554,"content":16555,"nodeType":74},{},[16556,16562],{"data":16557,"content":16558,"nodeType":78},{},[16559],{"data":16560,"marks":16561,"value":416,"nodeType":82},{},[],{"data":16563,"content":16564,"nodeType":87},{},[16565],{"data":16566,"marks":16567,"value":423,"nodeType":82},{},[],{"metadata":16569,"sys":16572,"fields":16577},{"tags":16570,"concepts":16571},[],[],{"space":16573,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16575,"publishedVersion":62,"revision":44,"locale":29},{"sys":16574},{"type":12,"linkType":13,"id":14},{"sys":16576},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16578},{"url":439,"details":16579,"fileName":445,"contentType":446},{"size":441,"image":16580},{"width":443,"height":444},{"sys":16582,"fields":16585},{"id":16583,"createdAt":16584},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":16586,"slug":16587,"articleIntro":-1,"category":16588},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[16589],{"metadata":16590,"sys":16593,"fields":16600},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16596,"publishedVersion":395,"revision":62,"contentType":16598,"locale":29},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":21,"type":12,"linkType":22},{"sys":16599},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16601,"metaTitle":405,"metaDescription":406,"mainTitle":16602,"subtitle":424,"heroImage":16617,"ctaButton":447,"ctaLink":448},[404],{"data":16603,"content":16604,"nodeType":74},{},[16605,16611],{"data":16606,"content":16607,"nodeType":78},{},[16608],{"data":16609,"marks":16610,"value":416,"nodeType":82},{},[],{"data":16612,"content":16613,"nodeType":87},{},[16614],{"data":16615,"marks":16616,"value":423,"nodeType":82},{},[],{"metadata":16618,"sys":16621,"fields":16626},{"tags":16619,"concepts":16620},[],[],{"space":16622,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16624,"publishedVersion":62,"revision":44,"locale":29},{"sys":16623},{"type":12,"linkType":13,"id":14},{"sys":16625},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16627},{"url":439,"details":16628,"fileName":445,"contentType":446},{"size":441,"image":16629},{"width":443,"height":444},{"sys":16631,"fields":16634},{"id":16632,"createdAt":16633},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":16635,"slug":16636,"articleIntro":16635,"category":16637},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[16638],{"metadata":16639,"sys":16642,"fields":16649},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16645,"publishedVersion":395,"revision":62,"contentType":16647,"locale":29},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":21,"type":12,"linkType":22},{"sys":16648},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16650,"metaTitle":405,"metaDescription":406,"mainTitle":16651,"subtitle":424,"heroImage":16666,"ctaButton":447,"ctaLink":448},[404],{"data":16652,"content":16653,"nodeType":74},{},[16654,16660],{"data":16655,"content":16656,"nodeType":78},{},[16657],{"data":16658,"marks":16659,"value":416,"nodeType":82},{},[],{"data":16661,"content":16662,"nodeType":87},{},[16663],{"data":16664,"marks":16665,"value":423,"nodeType":82},{},[],{"metadata":16667,"sys":16670,"fields":16675},{"tags":16668,"concepts":16669},[],[],{"space":16671,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16673,"publishedVersion":62,"revision":44,"locale":29},{"sys":16672},{"type":12,"linkType":13,"id":14},{"sys":16674},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16676},{"url":439,"details":16677,"fileName":445,"contentType":446},{"size":441,"image":16678},{"width":443,"height":444},{"sys":16680,"fields":16683},{"id":16681,"createdAt":16682},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":16684,"slug":16685,"articleIntro":16684,"category":16686},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[16687],{"metadata":16688,"sys":16691,"fields":16698},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16694,"publishedVersion":395,"revision":62,"contentType":16696,"locale":29},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":21,"type":12,"linkType":22},{"sys":16697},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16699,"metaTitle":405,"metaDescription":406,"mainTitle":16700,"subtitle":424,"heroImage":16715,"ctaButton":447,"ctaLink":448},[404],{"data":16701,"content":16702,"nodeType":74},{},[16703,16709],{"data":16704,"content":16705,"nodeType":78},{},[16706],{"data":16707,"marks":16708,"value":416,"nodeType":82},{},[],{"data":16710,"content":16711,"nodeType":87},{},[16712],{"data":16713,"marks":16714,"value":423,"nodeType":82},{},[],{"metadata":16716,"sys":16719,"fields":16724},{"tags":16717,"concepts":16718},[],[],{"space":16720,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16722,"publishedVersion":62,"revision":44,"locale":29},{"sys":16721},{"type":12,"linkType":13,"id":14},{"sys":16723},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16725},{"url":439,"details":16726,"fileName":445,"contentType":446},{"size":441,"image":16727},{"width":443,"height":444},{"sys":16729,"fields":16732},{"id":16730,"createdAt":16731},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":16733,"slug":16734,"articleIntro":-1,"category":16735},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[16736],{"metadata":16737,"sys":16740,"fields":16747},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16743,"publishedVersion":395,"revision":62,"contentType":16745,"locale":29},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":21,"type":12,"linkType":22},{"sys":16746},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16748,"metaTitle":405,"metaDescription":406,"mainTitle":16749,"subtitle":424,"heroImage":16764,"ctaButton":447,"ctaLink":448},[404],{"data":16750,"content":16751,"nodeType":74},{},[16752,16758],{"data":16753,"content":16754,"nodeType":78},{},[16755],{"data":16756,"marks":16757,"value":416,"nodeType":82},{},[],{"data":16759,"content":16760,"nodeType":87},{},[16761],{"data":16762,"marks":16763,"value":423,"nodeType":82},{},[],{"metadata":16765,"sys":16768,"fields":16773},{"tags":16766,"concepts":16767},[],[],{"space":16769,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16771,"publishedVersion":62,"revision":44,"locale":29},{"sys":16770},{"type":12,"linkType":13,"id":14},{"sys":16772},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16774},{"url":439,"details":16775,"fileName":445,"contentType":446},{"size":441,"image":16776},{"width":443,"height":444},{"sys":16778,"fields":16781},{"id":16779,"createdAt":16780},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":16782,"slug":16783,"articleIntro":16782,"category":16784},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[16785],{"metadata":16786,"sys":16789,"fields":16796},{"tags":16787,"concepts":16788},[],[],{"space":16790,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16792,"publishedVersion":395,"revision":62,"contentType":16794,"locale":29},{"sys":16791},{"type":12,"linkType":13,"id":14},{"sys":16793},{"id":21,"type":12,"linkType":22},{"sys":16795},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16797,"metaTitle":405,"metaDescription":406,"mainTitle":16798,"subtitle":424,"heroImage":16813,"ctaButton":447,"ctaLink":448},[404],{"data":16799,"content":16800,"nodeType":74},{},[16801,16807],{"data":16802,"content":16803,"nodeType":78},{},[16804],{"data":16805,"marks":16806,"value":416,"nodeType":82},{},[],{"data":16808,"content":16809,"nodeType":87},{},[16810],{"data":16811,"marks":16812,"value":423,"nodeType":82},{},[],{"metadata":16814,"sys":16817,"fields":16822},{"tags":16815,"concepts":16816},[],[],{"space":16818,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16820,"publishedVersion":62,"revision":44,"locale":29},{"sys":16819},{"type":12,"linkType":13,"id":14},{"sys":16821},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16823},{"url":439,"details":16824,"fileName":445,"contentType":446},{"size":441,"image":16825},{"width":443,"height":444},{"sys":16827,"fields":16830},{"id":16828,"createdAt":16829},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":16831,"slug":16832,"articleIntro":16833,"category":16834},"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",[16835],{"metadata":16836,"sys":16839,"fields":16846},{"tags":16837,"concepts":16838},[],[],{"space":16840,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16842,"publishedVersion":395,"revision":62,"contentType":16844,"locale":29},{"sys":16841},{"type":12,"linkType":13,"id":14},{"sys":16843},{"id":21,"type":12,"linkType":22},{"sys":16845},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16847,"metaTitle":405,"metaDescription":406,"mainTitle":16848,"subtitle":424,"heroImage":16863,"ctaButton":447,"ctaLink":448},[404],{"data":16849,"content":16850,"nodeType":74},{},[16851,16857],{"data":16852,"content":16853,"nodeType":78},{},[16854],{"data":16855,"marks":16856,"value":416,"nodeType":82},{},[],{"data":16858,"content":16859,"nodeType":87},{},[16860],{"data":16861,"marks":16862,"value":423,"nodeType":82},{},[],{"metadata":16864,"sys":16867,"fields":16872},{"tags":16865,"concepts":16866},[],[],{"space":16868,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16870,"publishedVersion":62,"revision":44,"locale":29},{"sys":16869},{"type":12,"linkType":13,"id":14},{"sys":16871},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16873},{"url":439,"details":16874,"fileName":445,"contentType":446},{"size":441,"image":16875},{"width":443,"height":444},{"sys":16877,"fields":16880},{"id":16878,"createdAt":16879},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":16881,"slug":16882,"articleIntro":-1,"category":16883},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[16884],{"metadata":16885,"sys":16888,"fields":16895},{"tags":16886,"concepts":16887},[],[],{"space":16889,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16891,"publishedVersion":395,"revision":62,"contentType":16893,"locale":29},{"sys":16890},{"type":12,"linkType":13,"id":14},{"sys":16892},{"id":21,"type":12,"linkType":22},{"sys":16894},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16896,"metaTitle":405,"metaDescription":406,"mainTitle":16897,"subtitle":424,"heroImage":16912,"ctaButton":447,"ctaLink":448},[404],{"data":16898,"content":16899,"nodeType":74},{},[16900,16906],{"data":16901,"content":16902,"nodeType":78},{},[16903],{"data":16904,"marks":16905,"value":416,"nodeType":82},{},[],{"data":16907,"content":16908,"nodeType":87},{},[16909],{"data":16910,"marks":16911,"value":423,"nodeType":82},{},[],{"metadata":16913,"sys":16916,"fields":16921},{"tags":16914,"concepts":16915},[],[],{"space":16917,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16919,"publishedVersion":62,"revision":44,"locale":29},{"sys":16918},{"type":12,"linkType":13,"id":14},{"sys":16920},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16922},{"url":439,"details":16923,"fileName":445,"contentType":446},{"size":441,"image":16924},{"width":443,"height":444},{"sys":16926,"fields":16929},{"id":16927,"createdAt":16928},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":16930,"slug":16931,"articleIntro":16930,"category":16932},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[16933],{"metadata":16934,"sys":16937,"fields":16944},{"tags":16935,"concepts":16936},[],[],{"space":16938,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16940,"publishedVersion":395,"revision":62,"contentType":16942,"locale":29},{"sys":16939},{"type":12,"linkType":13,"id":14},{"sys":16941},{"id":21,"type":12,"linkType":22},{"sys":16943},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16945,"metaTitle":405,"metaDescription":406,"mainTitle":16946,"subtitle":424,"heroImage":16961,"ctaButton":447,"ctaLink":448},[404],{"data":16947,"content":16948,"nodeType":74},{},[16949,16955],{"data":16950,"content":16951,"nodeType":78},{},[16952],{"data":16953,"marks":16954,"value":416,"nodeType":82},{},[],{"data":16956,"content":16957,"nodeType":87},{},[16958],{"data":16959,"marks":16960,"value":423,"nodeType":82},{},[],{"metadata":16962,"sys":16965,"fields":16970},{"tags":16963,"concepts":16964},[],[],{"space":16966,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":16968,"publishedVersion":62,"revision":44,"locale":29},{"sys":16967},{"type":12,"linkType":13,"id":14},{"sys":16969},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":16971},{"url":439,"details":16972,"fileName":445,"contentType":446},{"size":441,"image":16973},{"width":443,"height":444},{"sys":16975,"fields":16978},{"id":16976,"createdAt":16977},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":16979,"slug":16980,"articleIntro":16979,"category":16981},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[16982],{"metadata":16983,"sys":16986,"fields":16993},{"tags":16984,"concepts":16985},[],[],{"space":16987,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":16989,"publishedVersion":395,"revision":62,"contentType":16991,"locale":29},{"sys":16988},{"type":12,"linkType":13,"id":14},{"sys":16990},{"id":21,"type":12,"linkType":22},{"sys":16992},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":16994,"metaTitle":405,"metaDescription":406,"mainTitle":16995,"subtitle":424,"heroImage":17010,"ctaButton":447,"ctaLink":448},[404],{"data":16996,"content":16997,"nodeType":74},{},[16998,17004],{"data":16999,"content":17000,"nodeType":78},{},[17001],{"data":17002,"marks":17003,"value":416,"nodeType":82},{},[],{"data":17005,"content":17006,"nodeType":87},{},[17007],{"data":17008,"marks":17009,"value":423,"nodeType":82},{},[],{"metadata":17011,"sys":17014,"fields":17019},{"tags":17012,"concepts":17013},[],[],{"space":17015,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17017,"publishedVersion":62,"revision":44,"locale":29},{"sys":17016},{"type":12,"linkType":13,"id":14},{"sys":17018},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17020},{"url":439,"details":17021,"fileName":445,"contentType":446},{"size":441,"image":17022},{"width":443,"height":444},{"sys":17024,"fields":17027},{"id":17025,"createdAt":17026},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":17028,"slug":17029,"articleIntro":-1,"category":17030},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[17031],{"metadata":17032,"sys":17035,"fields":17042},{"tags":17033,"concepts":17034},[],[],{"space":17036,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17038,"publishedVersion":395,"revision":62,"contentType":17040,"locale":29},{"sys":17037},{"type":12,"linkType":13,"id":14},{"sys":17039},{"id":21,"type":12,"linkType":22},{"sys":17041},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17043,"metaTitle":405,"metaDescription":406,"mainTitle":17044,"subtitle":424,"heroImage":17059,"ctaButton":447,"ctaLink":448},[404],{"data":17045,"content":17046,"nodeType":74},{},[17047,17053],{"data":17048,"content":17049,"nodeType":78},{},[17050],{"data":17051,"marks":17052,"value":416,"nodeType":82},{},[],{"data":17054,"content":17055,"nodeType":87},{},[17056],{"data":17057,"marks":17058,"value":423,"nodeType":82},{},[],{"metadata":17060,"sys":17063,"fields":17068},{"tags":17061,"concepts":17062},[],[],{"space":17064,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17066,"publishedVersion":62,"revision":44,"locale":29},{"sys":17065},{"type":12,"linkType":13,"id":14},{"sys":17067},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17069},{"url":439,"details":17070,"fileName":445,"contentType":446},{"size":441,"image":17071},{"width":443,"height":444},{"sys":17073,"fields":17076},{"id":17074,"createdAt":17075},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":17077,"slug":17078,"articleIntro":-1,"category":17079},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[17080],{"metadata":17081,"sys":17084,"fields":17091},{"tags":17082,"concepts":17083},[],[],{"space":17085,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17087,"publishedVersion":395,"revision":62,"contentType":17089,"locale":29},{"sys":17086},{"type":12,"linkType":13,"id":14},{"sys":17088},{"id":21,"type":12,"linkType":22},{"sys":17090},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17092,"metaTitle":405,"metaDescription":406,"mainTitle":17093,"subtitle":424,"heroImage":17108,"ctaButton":447,"ctaLink":448},[404],{"data":17094,"content":17095,"nodeType":74},{},[17096,17102],{"data":17097,"content":17098,"nodeType":78},{},[17099],{"data":17100,"marks":17101,"value":416,"nodeType":82},{},[],{"data":17103,"content":17104,"nodeType":87},{},[17105],{"data":17106,"marks":17107,"value":423,"nodeType":82},{},[],{"metadata":17109,"sys":17112,"fields":17117},{"tags":17110,"concepts":17111},[],[],{"space":17113,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17115,"publishedVersion":62,"revision":44,"locale":29},{"sys":17114},{"type":12,"linkType":13,"id":14},{"sys":17116},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17118},{"url":439,"details":17119,"fileName":445,"contentType":446},{"size":441,"image":17120},{"width":443,"height":444},{"sys":17122,"fields":17125},{"id":17123,"createdAt":17124},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":17126,"slug":17127,"articleIntro":-1,"category":17128},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[17129],{"metadata":17130,"sys":17133,"fields":17140},{"tags":17131,"concepts":17132},[],[],{"space":17134,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17136,"publishedVersion":395,"revision":62,"contentType":17138,"locale":29},{"sys":17135},{"type":12,"linkType":13,"id":14},{"sys":17137},{"id":21,"type":12,"linkType":22},{"sys":17139},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17141,"metaTitle":405,"metaDescription":406,"mainTitle":17142,"subtitle":424,"heroImage":17157,"ctaButton":447,"ctaLink":448},[404],{"data":17143,"content":17144,"nodeType":74},{},[17145,17151],{"data":17146,"content":17147,"nodeType":78},{},[17148],{"data":17149,"marks":17150,"value":416,"nodeType":82},{},[],{"data":17152,"content":17153,"nodeType":87},{},[17154],{"data":17155,"marks":17156,"value":423,"nodeType":82},{},[],{"metadata":17158,"sys":17161,"fields":17166},{"tags":17159,"concepts":17160},[],[],{"space":17162,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17164,"publishedVersion":62,"revision":44,"locale":29},{"sys":17163},{"type":12,"linkType":13,"id":14},{"sys":17165},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17167},{"url":439,"details":17168,"fileName":445,"contentType":446},{"size":441,"image":17169},{"width":443,"height":444},{"sys":17171,"fields":17174},{"id":17172,"createdAt":17173},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":17175,"slug":17176,"articleIntro":17175,"category":17177},"6331 - Versement de transport","compte-6331-versement-de-transport",[17178],{"metadata":17179,"sys":17182,"fields":17189},{"tags":17180,"concepts":17181},[],[],{"space":17183,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17185,"publishedVersion":395,"revision":62,"contentType":17187,"locale":29},{"sys":17184},{"type":12,"linkType":13,"id":14},{"sys":17186},{"id":21,"type":12,"linkType":22},{"sys":17188},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17190,"metaTitle":405,"metaDescription":406,"mainTitle":17191,"subtitle":424,"heroImage":17206,"ctaButton":447,"ctaLink":448},[404],{"data":17192,"content":17193,"nodeType":74},{},[17194,17200],{"data":17195,"content":17196,"nodeType":78},{},[17197],{"data":17198,"marks":17199,"value":416,"nodeType":82},{},[],{"data":17201,"content":17202,"nodeType":87},{},[17203],{"data":17204,"marks":17205,"value":423,"nodeType":82},{},[],{"metadata":17207,"sys":17210,"fields":17215},{"tags":17208,"concepts":17209},[],[],{"space":17211,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17213,"publishedVersion":62,"revision":44,"locale":29},{"sys":17212},{"type":12,"linkType":13,"id":14},{"sys":17214},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17216},{"url":439,"details":17217,"fileName":445,"contentType":446},{"size":441,"image":17218},{"width":443,"height":444},{"sys":17220,"fields":17223},{"id":17221,"createdAt":17222},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":17224,"slug":17225,"articleIntro":17224,"category":17226},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[17227],{"metadata":17228,"sys":17231,"fields":17238},{"tags":17229,"concepts":17230},[],[],{"space":17232,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17234,"publishedVersion":395,"revision":62,"contentType":17236,"locale":29},{"sys":17233},{"type":12,"linkType":13,"id":14},{"sys":17235},{"id":21,"type":12,"linkType":22},{"sys":17237},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17239,"metaTitle":405,"metaDescription":406,"mainTitle":17240,"subtitle":424,"heroImage":17255,"ctaButton":447,"ctaLink":448},[404],{"data":17241,"content":17242,"nodeType":74},{},[17243,17249],{"data":17244,"content":17245,"nodeType":78},{},[17246],{"data":17247,"marks":17248,"value":416,"nodeType":82},{},[],{"data":17250,"content":17251,"nodeType":87},{},[17252],{"data":17253,"marks":17254,"value":423,"nodeType":82},{},[],{"metadata":17256,"sys":17259,"fields":17264},{"tags":17257,"concepts":17258},[],[],{"space":17260,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17262,"publishedVersion":62,"revision":44,"locale":29},{"sys":17261},{"type":12,"linkType":13,"id":14},{"sys":17263},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17265},{"url":439,"details":17266,"fileName":445,"contentType":446},{"size":441,"image":17267},{"width":443,"height":444},{"sys":17269,"fields":17272},{"id":17270,"createdAt":17271},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":17273,"slug":17274,"articleIntro":17275,"category":17276},"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.",[17277],{"metadata":17278,"sys":17281,"fields":17288},{"tags":17279,"concepts":17280},[],[],{"space":17282,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17284,"publishedVersion":395,"revision":62,"contentType":17286,"locale":29},{"sys":17283},{"type":12,"linkType":13,"id":14},{"sys":17285},{"id":21,"type":12,"linkType":22},{"sys":17287},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17289,"metaTitle":405,"metaDescription":406,"mainTitle":17290,"subtitle":424,"heroImage":17305,"ctaButton":447,"ctaLink":448},[404],{"data":17291,"content":17292,"nodeType":74},{},[17293,17299],{"data":17294,"content":17295,"nodeType":78},{},[17296],{"data":17297,"marks":17298,"value":416,"nodeType":82},{},[],{"data":17300,"content":17301,"nodeType":87},{},[17302],{"data":17303,"marks":17304,"value":423,"nodeType":82},{},[],{"metadata":17306,"sys":17309,"fields":17314},{"tags":17307,"concepts":17308},[],[],{"space":17310,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17312,"publishedVersion":62,"revision":44,"locale":29},{"sys":17311},{"type":12,"linkType":13,"id":14},{"sys":17313},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17315},{"url":439,"details":17316,"fileName":445,"contentType":446},{"size":441,"image":17317},{"width":443,"height":444},{"sys":17319,"fields":17322},{"id":17320,"createdAt":17321},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":17323,"slug":17324,"articleIntro":17323,"category":17325},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[17326],{"metadata":17327,"sys":17330,"fields":17337},{"tags":17328,"concepts":17329},[],[],{"space":17331,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17333,"publishedVersion":395,"revision":62,"contentType":17335,"locale":29},{"sys":17332},{"type":12,"linkType":13,"id":14},{"sys":17334},{"id":21,"type":12,"linkType":22},{"sys":17336},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17338,"metaTitle":405,"metaDescription":406,"mainTitle":17339,"subtitle":424,"heroImage":17354,"ctaButton":447,"ctaLink":448},[404],{"data":17340,"content":17341,"nodeType":74},{},[17342,17348],{"data":17343,"content":17344,"nodeType":78},{},[17345],{"data":17346,"marks":17347,"value":416,"nodeType":82},{},[],{"data":17349,"content":17350,"nodeType":87},{},[17351],{"data":17352,"marks":17353,"value":423,"nodeType":82},{},[],{"metadata":17355,"sys":17358,"fields":17363},{"tags":17356,"concepts":17357},[],[],{"space":17359,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17361,"publishedVersion":62,"revision":44,"locale":29},{"sys":17360},{"type":12,"linkType":13,"id":14},{"sys":17362},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17364},{"url":439,"details":17365,"fileName":445,"contentType":446},{"size":441,"image":17366},{"width":443,"height":444},{"sys":17368,"fields":17371},{"id":17369,"createdAt":17370},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":17372,"slug":17373,"articleIntro":17372,"category":17374},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[17375],{"metadata":17376,"sys":17379,"fields":17386},{"tags":17377,"concepts":17378},[],[],{"space":17380,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17382,"publishedVersion":395,"revision":62,"contentType":17384,"locale":29},{"sys":17381},{"type":12,"linkType":13,"id":14},{"sys":17383},{"id":21,"type":12,"linkType":22},{"sys":17385},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17387,"metaTitle":405,"metaDescription":406,"mainTitle":17388,"subtitle":424,"heroImage":17403,"ctaButton":447,"ctaLink":448},[404],{"data":17389,"content":17390,"nodeType":74},{},[17391,17397],{"data":17392,"content":17393,"nodeType":78},{},[17394],{"data":17395,"marks":17396,"value":416,"nodeType":82},{},[],{"data":17398,"content":17399,"nodeType":87},{},[17400],{"data":17401,"marks":17402,"value":423,"nodeType":82},{},[],{"metadata":17404,"sys":17407,"fields":17412},{"tags":17405,"concepts":17406},[],[],{"space":17408,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17410,"publishedVersion":62,"revision":44,"locale":29},{"sys":17409},{"type":12,"linkType":13,"id":14},{"sys":17411},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17413},{"url":439,"details":17414,"fileName":445,"contentType":446},{"size":441,"image":17415},{"width":443,"height":444},{"sys":17417,"fields":17420},{"id":17418,"createdAt":17419},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":17421,"slug":17422,"articleIntro":17421,"category":17423},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[17424],{"metadata":17425,"sys":17428,"fields":17435},{"tags":17426,"concepts":17427},[],[],{"space":17429,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17431,"publishedVersion":395,"revision":62,"contentType":17433,"locale":29},{"sys":17430},{"type":12,"linkType":13,"id":14},{"sys":17432},{"id":21,"type":12,"linkType":22},{"sys":17434},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17436,"metaTitle":405,"metaDescription":406,"mainTitle":17437,"subtitle":424,"heroImage":17452,"ctaButton":447,"ctaLink":448},[404],{"data":17438,"content":17439,"nodeType":74},{},[17440,17446],{"data":17441,"content":17442,"nodeType":78},{},[17443],{"data":17444,"marks":17445,"value":416,"nodeType":82},{},[],{"data":17447,"content":17448,"nodeType":87},{},[17449],{"data":17450,"marks":17451,"value":423,"nodeType":82},{},[],{"metadata":17453,"sys":17456,"fields":17461},{"tags":17454,"concepts":17455},[],[],{"space":17457,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17459,"publishedVersion":62,"revision":44,"locale":29},{"sys":17458},{"type":12,"linkType":13,"id":14},{"sys":17460},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17462},{"url":439,"details":17463,"fileName":445,"contentType":446},{"size":441,"image":17464},{"width":443,"height":444},{"sys":17466,"fields":17469},{"id":17467,"createdAt":17468},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":17470,"slug":17471,"articleIntro":17470,"category":17472},"4686 - Charges à payer","compte-4686-charges-a-payer",[17473],{"metadata":17474,"sys":17477,"fields":17484},{"tags":17475,"concepts":17476},[],[],{"space":17478,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17480,"publishedVersion":395,"revision":62,"contentType":17482,"locale":29},{"sys":17479},{"type":12,"linkType":13,"id":14},{"sys":17481},{"id":21,"type":12,"linkType":22},{"sys":17483},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17485,"metaTitle":405,"metaDescription":406,"mainTitle":17486,"subtitle":424,"heroImage":17501,"ctaButton":447,"ctaLink":448},[404],{"data":17487,"content":17488,"nodeType":74},{},[17489,17495],{"data":17490,"content":17491,"nodeType":78},{},[17492],{"data":17493,"marks":17494,"value":416,"nodeType":82},{},[],{"data":17496,"content":17497,"nodeType":87},{},[17498],{"data":17499,"marks":17500,"value":423,"nodeType":82},{},[],{"metadata":17502,"sys":17505,"fields":17510},{"tags":17503,"concepts":17504},[],[],{"space":17506,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17508,"publishedVersion":62,"revision":44,"locale":29},{"sys":17507},{"type":12,"linkType":13,"id":14},{"sys":17509},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17511},{"url":439,"details":17512,"fileName":445,"contentType":446},{"size":441,"image":17513},{"width":443,"height":444},{"sys":17515,"fields":17518},{"id":17516,"createdAt":17517},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":17519,"slug":17520,"articleIntro":17519,"category":17521},"6378 - Taxes diverses","compte-6378-taxes-diverses",[17522],{"metadata":17523,"sys":17526,"fields":17533},{"tags":17524,"concepts":17525},[],[],{"space":17527,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17529,"publishedVersion":395,"revision":62,"contentType":17531,"locale":29},{"sys":17528},{"type":12,"linkType":13,"id":14},{"sys":17530},{"id":21,"type":12,"linkType":22},{"sys":17532},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17534,"metaTitle":405,"metaDescription":406,"mainTitle":17535,"subtitle":424,"heroImage":17550,"ctaButton":447,"ctaLink":448},[404],{"data":17536,"content":17537,"nodeType":74},{},[17538,17544],{"data":17539,"content":17540,"nodeType":78},{},[17541],{"data":17542,"marks":17543,"value":416,"nodeType":82},{},[],{"data":17545,"content":17546,"nodeType":87},{},[17547],{"data":17548,"marks":17549,"value":423,"nodeType":82},{},[],{"metadata":17551,"sys":17554,"fields":17559},{"tags":17552,"concepts":17553},[],[],{"space":17555,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17557,"publishedVersion":62,"revision":44,"locale":29},{"sys":17556},{"type":12,"linkType":13,"id":14},{"sys":17558},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17560},{"url":439,"details":17561,"fileName":445,"contentType":446},{"size":441,"image":17562},{"width":443,"height":444},{"sys":17564,"fields":17567},{"id":17565,"createdAt":17566},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":17568,"slug":17569,"articleIntro":-1,"category":17570},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[17571],{"metadata":17572,"sys":17575,"fields":17582},{"tags":17573,"concepts":17574},[],[],{"space":17576,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17578,"publishedVersion":395,"revision":62,"contentType":17580,"locale":29},{"sys":17577},{"type":12,"linkType":13,"id":14},{"sys":17579},{"id":21,"type":12,"linkType":22},{"sys":17581},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17583,"metaTitle":405,"metaDescription":406,"mainTitle":17584,"subtitle":424,"heroImage":17599,"ctaButton":447,"ctaLink":448},[404],{"data":17585,"content":17586,"nodeType":74},{},[17587,17593],{"data":17588,"content":17589,"nodeType":78},{},[17590],{"data":17591,"marks":17592,"value":416,"nodeType":82},{},[],{"data":17594,"content":17595,"nodeType":87},{},[17596],{"data":17597,"marks":17598,"value":423,"nodeType":82},{},[],{"metadata":17600,"sys":17603,"fields":17608},{"tags":17601,"concepts":17602},[],[],{"space":17604,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17606,"publishedVersion":62,"revision":44,"locale":29},{"sys":17605},{"type":12,"linkType":13,"id":14},{"sys":17607},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17609},{"url":439,"details":17610,"fileName":445,"contentType":446},{"size":441,"image":17611},{"width":443,"height":444},{"sys":17613,"fields":17616},{"id":17614,"createdAt":17615},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":17617,"slug":17618,"articleIntro":-1,"category":17619},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[17620],{"metadata":17621,"sys":17624,"fields":17631},{"tags":17622,"concepts":17623},[],[],{"space":17625,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17627,"publishedVersion":395,"revision":62,"contentType":17629,"locale":29},{"sys":17626},{"type":12,"linkType":13,"id":14},{"sys":17628},{"id":21,"type":12,"linkType":22},{"sys":17630},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17632,"metaTitle":405,"metaDescription":406,"mainTitle":17633,"subtitle":424,"heroImage":17648,"ctaButton":447,"ctaLink":448},[404],{"data":17634,"content":17635,"nodeType":74},{},[17636,17642],{"data":17637,"content":17638,"nodeType":78},{},[17639],{"data":17640,"marks":17641,"value":416,"nodeType":82},{},[],{"data":17643,"content":17644,"nodeType":87},{},[17645],{"data":17646,"marks":17647,"value":423,"nodeType":82},{},[],{"metadata":17649,"sys":17652,"fields":17657},{"tags":17650,"concepts":17651},[],[],{"space":17653,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17655,"publishedVersion":62,"revision":44,"locale":29},{"sys":17654},{"type":12,"linkType":13,"id":14},{"sys":17656},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17658},{"url":439,"details":17659,"fileName":445,"contentType":446},{"size":441,"image":17660},{"width":443,"height":444},{"sys":17662,"fields":17665},{"id":17663,"createdAt":17664},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":17666,"slug":17667,"articleIntro":17666,"category":17668},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[17669],{"metadata":17670,"sys":17673,"fields":17680},{"tags":17671,"concepts":17672},[],[],{"space":17674,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17676,"publishedVersion":395,"revision":62,"contentType":17678,"locale":29},{"sys":17675},{"type":12,"linkType":13,"id":14},{"sys":17677},{"id":21,"type":12,"linkType":22},{"sys":17679},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17681,"metaTitle":405,"metaDescription":406,"mainTitle":17682,"subtitle":424,"heroImage":17697,"ctaButton":447,"ctaLink":448},[404],{"data":17683,"content":17684,"nodeType":74},{},[17685,17691],{"data":17686,"content":17687,"nodeType":78},{},[17688],{"data":17689,"marks":17690,"value":416,"nodeType":82},{},[],{"data":17692,"content":17693,"nodeType":87},{},[17694],{"data":17695,"marks":17696,"value":423,"nodeType":82},{},[],{"metadata":17698,"sys":17701,"fields":17706},{"tags":17699,"concepts":17700},[],[],{"space":17702,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17704,"publishedVersion":62,"revision":44,"locale":29},{"sys":17703},{"type":12,"linkType":13,"id":14},{"sys":17705},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17707},{"url":439,"details":17708,"fileName":445,"contentType":446},{"size":441,"image":17709},{"width":443,"height":444},{"sys":17711,"fields":17714},{"id":17712,"createdAt":17713},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":17715,"slug":17716,"articleIntro":17715,"category":17717},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[17718],{"metadata":17719,"sys":17722,"fields":17729},{"tags":17720,"concepts":17721},[],[],{"space":17723,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17725,"publishedVersion":395,"revision":62,"contentType":17727,"locale":29},{"sys":17724},{"type":12,"linkType":13,"id":14},{"sys":17726},{"id":21,"type":12,"linkType":22},{"sys":17728},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17730,"metaTitle":405,"metaDescription":406,"mainTitle":17731,"subtitle":424,"heroImage":17746,"ctaButton":447,"ctaLink":448},[404],{"data":17732,"content":17733,"nodeType":74},{},[17734,17740],{"data":17735,"content":17736,"nodeType":78},{},[17737],{"data":17738,"marks":17739,"value":416,"nodeType":82},{},[],{"data":17741,"content":17742,"nodeType":87},{},[17743],{"data":17744,"marks":17745,"value":423,"nodeType":82},{},[],{"metadata":17747,"sys":17750,"fields":17755},{"tags":17748,"concepts":17749},[],[],{"space":17751,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17753,"publishedVersion":62,"revision":44,"locale":29},{"sys":17752},{"type":12,"linkType":13,"id":14},{"sys":17754},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17756},{"url":439,"details":17757,"fileName":445,"contentType":446},{"size":441,"image":17758},{"width":443,"height":444},{"sys":17760,"fields":17763},{"id":17761,"createdAt":17762},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":17764,"slug":17765,"articleIntro":17764,"category":17766},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[17767],{"metadata":17768,"sys":17771,"fields":17778},{"tags":17769,"concepts":17770},[],[],{"space":17772,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17774,"publishedVersion":395,"revision":62,"contentType":17776,"locale":29},{"sys":17773},{"type":12,"linkType":13,"id":14},{"sys":17775},{"id":21,"type":12,"linkType":22},{"sys":17777},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17779,"metaTitle":405,"metaDescription":406,"mainTitle":17780,"subtitle":424,"heroImage":17795,"ctaButton":447,"ctaLink":448},[404],{"data":17781,"content":17782,"nodeType":74},{},[17783,17789],{"data":17784,"content":17785,"nodeType":78},{},[17786],{"data":17787,"marks":17788,"value":416,"nodeType":82},{},[],{"data":17790,"content":17791,"nodeType":87},{},[17792],{"data":17793,"marks":17794,"value":423,"nodeType":82},{},[],{"metadata":17796,"sys":17799,"fields":17804},{"tags":17797,"concepts":17798},[],[],{"space":17800,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17802,"publishedVersion":62,"revision":44,"locale":29},{"sys":17801},{"type":12,"linkType":13,"id":14},{"sys":17803},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17805},{"url":439,"details":17806,"fileName":445,"contentType":446},{"size":441,"image":17807},{"width":443,"height":444},{"sys":17809,"fields":17812},{"id":17810,"createdAt":17811},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":17813,"slug":17814,"articleIntro":-1,"category":17815},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[17816],{"metadata":17817,"sys":17820,"fields":17827},{"tags":17818,"concepts":17819},[],[],{"space":17821,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17823,"publishedVersion":395,"revision":62,"contentType":17825,"locale":29},{"sys":17822},{"type":12,"linkType":13,"id":14},{"sys":17824},{"id":21,"type":12,"linkType":22},{"sys":17826},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17828,"metaTitle":405,"metaDescription":406,"mainTitle":17829,"subtitle":424,"heroImage":17844,"ctaButton":447,"ctaLink":448},[404],{"data":17830,"content":17831,"nodeType":74},{},[17832,17838],{"data":17833,"content":17834,"nodeType":78},{},[17835],{"data":17836,"marks":17837,"value":416,"nodeType":82},{},[],{"data":17839,"content":17840,"nodeType":87},{},[17841],{"data":17842,"marks":17843,"value":423,"nodeType":82},{},[],{"metadata":17845,"sys":17848,"fields":17853},{"tags":17846,"concepts":17847},[],[],{"space":17849,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17851,"publishedVersion":62,"revision":44,"locale":29},{"sys":17850},{"type":12,"linkType":13,"id":14},{"sys":17852},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17854},{"url":439,"details":17855,"fileName":445,"contentType":446},{"size":441,"image":17856},{"width":443,"height":444},{"sys":17858,"fields":17861},{"id":17859,"createdAt":17860},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":17862,"slug":17863,"articleIntro":-1,"category":17864},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[17865],{"metadata":17866,"sys":17869,"fields":17876},{"tags":17867,"concepts":17868},[],[],{"space":17870,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17872,"publishedVersion":395,"revision":62,"contentType":17874,"locale":29},{"sys":17871},{"type":12,"linkType":13,"id":14},{"sys":17873},{"id":21,"type":12,"linkType":22},{"sys":17875},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17877,"metaTitle":405,"metaDescription":406,"mainTitle":17878,"subtitle":424,"heroImage":17893,"ctaButton":447,"ctaLink":448},[404],{"data":17879,"content":17880,"nodeType":74},{},[17881,17887],{"data":17882,"content":17883,"nodeType":78},{},[17884],{"data":17885,"marks":17886,"value":416,"nodeType":82},{},[],{"data":17888,"content":17889,"nodeType":87},{},[17890],{"data":17891,"marks":17892,"value":423,"nodeType":82},{},[],{"metadata":17894,"sys":17897,"fields":17902},{"tags":17895,"concepts":17896},[],[],{"space":17898,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17900,"publishedVersion":62,"revision":44,"locale":29},{"sys":17899},{"type":12,"linkType":13,"id":14},{"sys":17901},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17903},{"url":439,"details":17904,"fileName":445,"contentType":446},{"size":441,"image":17905},{"width":443,"height":444},{"sys":17907,"fields":17910},{"id":17908,"createdAt":17909},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":17911,"slug":17912,"articleIntro":-1,"category":17913},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[17914],{"metadata":17915,"sys":17918,"fields":17925},{"tags":17916,"concepts":17917},[],[],{"space":17919,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17921,"publishedVersion":395,"revision":62,"contentType":17923,"locale":29},{"sys":17920},{"type":12,"linkType":13,"id":14},{"sys":17922},{"id":21,"type":12,"linkType":22},{"sys":17924},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17926,"metaTitle":405,"metaDescription":406,"mainTitle":17927,"subtitle":424,"heroImage":17942,"ctaButton":447,"ctaLink":448},[404],{"data":17928,"content":17929,"nodeType":74},{},[17930,17936],{"data":17931,"content":17932,"nodeType":78},{},[17933],{"data":17934,"marks":17935,"value":416,"nodeType":82},{},[],{"data":17937,"content":17938,"nodeType":87},{},[17939],{"data":17940,"marks":17941,"value":423,"nodeType":82},{},[],{"metadata":17943,"sys":17946,"fields":17951},{"tags":17944,"concepts":17945},[],[],{"space":17947,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17949,"publishedVersion":62,"revision":44,"locale":29},{"sys":17948},{"type":12,"linkType":13,"id":14},{"sys":17950},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":17952},{"url":439,"details":17953,"fileName":445,"contentType":446},{"size":441,"image":17954},{"width":443,"height":444},{"sys":17956,"fields":17959},{"id":17957,"createdAt":17958},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":17960,"slug":17961,"articleIntro":17960,"category":17962},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[17963],{"metadata":17964,"sys":17967,"fields":17974},{"tags":17965,"concepts":17966},[],[],{"space":17968,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":17970,"publishedVersion":395,"revision":62,"contentType":17972,"locale":29},{"sys":17969},{"type":12,"linkType":13,"id":14},{"sys":17971},{"id":21,"type":12,"linkType":22},{"sys":17973},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":17975,"metaTitle":405,"metaDescription":406,"mainTitle":17976,"subtitle":424,"heroImage":17991,"ctaButton":447,"ctaLink":448},[404],{"data":17977,"content":17978,"nodeType":74},{},[17979,17985],{"data":17980,"content":17981,"nodeType":78},{},[17982],{"data":17983,"marks":17984,"value":416,"nodeType":82},{},[],{"data":17986,"content":17987,"nodeType":87},{},[17988],{"data":17989,"marks":17990,"value":423,"nodeType":82},{},[],{"metadata":17992,"sys":17995,"fields":18000},{"tags":17993,"concepts":17994},[],[],{"space":17996,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":17998,"publishedVersion":62,"revision":44,"locale":29},{"sys":17997},{"type":12,"linkType":13,"id":14},{"sys":17999},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18001},{"url":439,"details":18002,"fileName":445,"contentType":446},{"size":441,"image":18003},{"width":443,"height":444},{"sys":18005,"fields":18008},{"id":18006,"createdAt":18007},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":18009,"slug":18010,"articleIntro":18009,"category":18011},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[18012],{"metadata":18013,"sys":18016,"fields":18023},{"tags":18014,"concepts":18015},[],[],{"space":18017,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18019,"publishedVersion":395,"revision":62,"contentType":18021,"locale":29},{"sys":18018},{"type":12,"linkType":13,"id":14},{"sys":18020},{"id":21,"type":12,"linkType":22},{"sys":18022},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18024,"metaTitle":405,"metaDescription":406,"mainTitle":18025,"subtitle":424,"heroImage":18040,"ctaButton":447,"ctaLink":448},[404],{"data":18026,"content":18027,"nodeType":74},{},[18028,18034],{"data":18029,"content":18030,"nodeType":78},{},[18031],{"data":18032,"marks":18033,"value":416,"nodeType":82},{},[],{"data":18035,"content":18036,"nodeType":87},{},[18037],{"data":18038,"marks":18039,"value":423,"nodeType":82},{},[],{"metadata":18041,"sys":18044,"fields":18049},{"tags":18042,"concepts":18043},[],[],{"space":18045,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18047,"publishedVersion":62,"revision":44,"locale":29},{"sys":18046},{"type":12,"linkType":13,"id":14},{"sys":18048},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18050},{"url":439,"details":18051,"fileName":445,"contentType":446},{"size":441,"image":18052},{"width":443,"height":444},{"sys":18054,"fields":18057},{"id":18055,"createdAt":18056},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":18058,"slug":18059,"articleIntro":-1,"category":18060},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[18061],{"metadata":18062,"sys":18065,"fields":18072},{"tags":18063,"concepts":18064},[],[],{"space":18066,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18068,"publishedVersion":395,"revision":62,"contentType":18070,"locale":29},{"sys":18067},{"type":12,"linkType":13,"id":14},{"sys":18069},{"id":21,"type":12,"linkType":22},{"sys":18071},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18073,"metaTitle":405,"metaDescription":406,"mainTitle":18074,"subtitle":424,"heroImage":18089,"ctaButton":447,"ctaLink":448},[404],{"data":18075,"content":18076,"nodeType":74},{},[18077,18083],{"data":18078,"content":18079,"nodeType":78},{},[18080],{"data":18081,"marks":18082,"value":416,"nodeType":82},{},[],{"data":18084,"content":18085,"nodeType":87},{},[18086],{"data":18087,"marks":18088,"value":423,"nodeType":82},{},[],{"metadata":18090,"sys":18093,"fields":18098},{"tags":18091,"concepts":18092},[],[],{"space":18094,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18096,"publishedVersion":62,"revision":44,"locale":29},{"sys":18095},{"type":12,"linkType":13,"id":14},{"sys":18097},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18099},{"url":439,"details":18100,"fileName":445,"contentType":446},{"size":441,"image":18101},{"width":443,"height":444},{"sys":18103,"fields":18105},{"id":18104,"createdAt":5307},"1gL1TVBdSVq2maqsnWjSUW",{"title":18106,"slug":18107,"articleIntro":-1,"category":18108},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[18109],{"metadata":18110,"sys":18113,"fields":18120},{"tags":18111,"concepts":18112},[],[],{"space":18114,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18116,"publishedVersion":395,"revision":62,"contentType":18118,"locale":29},{"sys":18115},{"type":12,"linkType":13,"id":14},{"sys":18117},{"id":21,"type":12,"linkType":22},{"sys":18119},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18121,"metaTitle":405,"metaDescription":406,"mainTitle":18122,"subtitle":424,"heroImage":18137,"ctaButton":447,"ctaLink":448},[404],{"data":18123,"content":18124,"nodeType":74},{},[18125,18131],{"data":18126,"content":18127,"nodeType":78},{},[18128],{"data":18129,"marks":18130,"value":416,"nodeType":82},{},[],{"data":18132,"content":18133,"nodeType":87},{},[18134],{"data":18135,"marks":18136,"value":423,"nodeType":82},{},[],{"metadata":18138,"sys":18141,"fields":18146},{"tags":18139,"concepts":18140},[],[],{"space":18142,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18144,"publishedVersion":62,"revision":44,"locale":29},{"sys":18143},{"type":12,"linkType":13,"id":14},{"sys":18145},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18147},{"url":439,"details":18148,"fileName":445,"contentType":446},{"size":441,"image":18149},{"width":443,"height":444},{"sys":18151,"fields":18154},{"id":18152,"createdAt":18153},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":18155,"slug":18156,"articleIntro":18155,"category":18157},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[18158],{"metadata":18159,"sys":18162,"fields":18169},{"tags":18160,"concepts":18161},[],[],{"space":18163,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18165,"publishedVersion":395,"revision":62,"contentType":18167,"locale":29},{"sys":18164},{"type":12,"linkType":13,"id":14},{"sys":18166},{"id":21,"type":12,"linkType":22},{"sys":18168},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18170,"metaTitle":405,"metaDescription":406,"mainTitle":18171,"subtitle":424,"heroImage":18186,"ctaButton":447,"ctaLink":448},[404],{"data":18172,"content":18173,"nodeType":74},{},[18174,18180],{"data":18175,"content":18176,"nodeType":78},{},[18177],{"data":18178,"marks":18179,"value":416,"nodeType":82},{},[],{"data":18181,"content":18182,"nodeType":87},{},[18183],{"data":18184,"marks":18185,"value":423,"nodeType":82},{},[],{"metadata":18187,"sys":18190,"fields":18195},{"tags":18188,"concepts":18189},[],[],{"space":18191,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18193,"publishedVersion":62,"revision":44,"locale":29},{"sys":18192},{"type":12,"linkType":13,"id":14},{"sys":18194},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18196},{"url":439,"details":18197,"fileName":445,"contentType":446},{"size":441,"image":18198},{"width":443,"height":444},{"sys":18200,"fields":18203},{"id":18201,"createdAt":18202},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":18204,"slug":18205,"articleIntro":18204,"category":18206},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[18207],{"metadata":18208,"sys":18211,"fields":18218},{"tags":18209,"concepts":18210},[],[],{"space":18212,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18214,"publishedVersion":395,"revision":62,"contentType":18216,"locale":29},{"sys":18213},{"type":12,"linkType":13,"id":14},{"sys":18215},{"id":21,"type":12,"linkType":22},{"sys":18217},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18219,"metaTitle":405,"metaDescription":406,"mainTitle":18220,"subtitle":424,"heroImage":18235,"ctaButton":447,"ctaLink":448},[404],{"data":18221,"content":18222,"nodeType":74},{},[18223,18229],{"data":18224,"content":18225,"nodeType":78},{},[18226],{"data":18227,"marks":18228,"value":416,"nodeType":82},{},[],{"data":18230,"content":18231,"nodeType":87},{},[18232],{"data":18233,"marks":18234,"value":423,"nodeType":82},{},[],{"metadata":18236,"sys":18239,"fields":18244},{"tags":18237,"concepts":18238},[],[],{"space":18240,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18242,"publishedVersion":62,"revision":44,"locale":29},{"sys":18241},{"type":12,"linkType":13,"id":14},{"sys":18243},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18245},{"url":439,"details":18246,"fileName":445,"contentType":446},{"size":441,"image":18247},{"width":443,"height":444},{"sys":18249,"fields":18252},{"id":18250,"createdAt":18251},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":18253,"slug":18254,"articleIntro":18253,"category":18255},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[18256],{"metadata":18257,"sys":18260,"fields":18267},{"tags":18258,"concepts":18259},[],[],{"space":18261,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18263,"publishedVersion":395,"revision":62,"contentType":18265,"locale":29},{"sys":18262},{"type":12,"linkType":13,"id":14},{"sys":18264},{"id":21,"type":12,"linkType":22},{"sys":18266},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18268,"metaTitle":405,"metaDescription":406,"mainTitle":18269,"subtitle":424,"heroImage":18284,"ctaButton":447,"ctaLink":448},[404],{"data":18270,"content":18271,"nodeType":74},{},[18272,18278],{"data":18273,"content":18274,"nodeType":78},{},[18275],{"data":18276,"marks":18277,"value":416,"nodeType":82},{},[],{"data":18279,"content":18280,"nodeType":87},{},[18281],{"data":18282,"marks":18283,"value":423,"nodeType":82},{},[],{"metadata":18285,"sys":18288,"fields":18293},{"tags":18286,"concepts":18287},[],[],{"space":18289,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18291,"publishedVersion":62,"revision":44,"locale":29},{"sys":18290},{"type":12,"linkType":13,"id":14},{"sys":18292},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18294},{"url":439,"details":18295,"fileName":445,"contentType":446},{"size":441,"image":18296},{"width":443,"height":444},{"sys":18298,"fields":18301},{"id":18299,"createdAt":18300},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":18302,"slug":18303,"articleIntro":18302,"category":18304},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[18305],{"metadata":18306,"sys":18309,"fields":18316},{"tags":18307,"concepts":18308},[],[],{"space":18310,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18312,"publishedVersion":395,"revision":62,"contentType":18314,"locale":29},{"sys":18311},{"type":12,"linkType":13,"id":14},{"sys":18313},{"id":21,"type":12,"linkType":22},{"sys":18315},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18317,"metaTitle":405,"metaDescription":406,"mainTitle":18318,"subtitle":424,"heroImage":18333,"ctaButton":447,"ctaLink":448},[404],{"data":18319,"content":18320,"nodeType":74},{},[18321,18327],{"data":18322,"content":18323,"nodeType":78},{},[18324],{"data":18325,"marks":18326,"value":416,"nodeType":82},{},[],{"data":18328,"content":18329,"nodeType":87},{},[18330],{"data":18331,"marks":18332,"value":423,"nodeType":82},{},[],{"metadata":18334,"sys":18337,"fields":18342},{"tags":18335,"concepts":18336},[],[],{"space":18338,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18340,"publishedVersion":62,"revision":44,"locale":29},{"sys":18339},{"type":12,"linkType":13,"id":14},{"sys":18341},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18343},{"url":439,"details":18344,"fileName":445,"contentType":446},{"size":441,"image":18345},{"width":443,"height":444},{"sys":18347,"fields":18350},{"id":18348,"createdAt":18349},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":18351,"slug":18352,"articleIntro":18351,"category":18353},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[18354],{"metadata":18355,"sys":18358,"fields":18365},{"tags":18356,"concepts":18357},[],[],{"space":18359,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18361,"publishedVersion":395,"revision":62,"contentType":18363,"locale":29},{"sys":18360},{"type":12,"linkType":13,"id":14},{"sys":18362},{"id":21,"type":12,"linkType":22},{"sys":18364},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18366,"metaTitle":405,"metaDescription":406,"mainTitle":18367,"subtitle":424,"heroImage":18382,"ctaButton":447,"ctaLink":448},[404],{"data":18368,"content":18369,"nodeType":74},{},[18370,18376],{"data":18371,"content":18372,"nodeType":78},{},[18373],{"data":18374,"marks":18375,"value":416,"nodeType":82},{},[],{"data":18377,"content":18378,"nodeType":87},{},[18379],{"data":18380,"marks":18381,"value":423,"nodeType":82},{},[],{"metadata":18383,"sys":18386,"fields":18391},{"tags":18384,"concepts":18385},[],[],{"space":18387,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18389,"publishedVersion":62,"revision":44,"locale":29},{"sys":18388},{"type":12,"linkType":13,"id":14},{"sys":18390},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18392},{"url":439,"details":18393,"fileName":445,"contentType":446},{"size":441,"image":18394},{"width":443,"height":444},{"sys":18396,"fields":18399},{"id":18397,"createdAt":18398},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":18400,"slug":18401,"articleIntro":18400,"category":18402},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[18403],{"metadata":18404,"sys":18407,"fields":18414},{"tags":18405,"concepts":18406},[],[],{"space":18408,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18410,"publishedVersion":395,"revision":62,"contentType":18412,"locale":29},{"sys":18409},{"type":12,"linkType":13,"id":14},{"sys":18411},{"id":21,"type":12,"linkType":22},{"sys":18413},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18415,"metaTitle":405,"metaDescription":406,"mainTitle":18416,"subtitle":424,"heroImage":18431,"ctaButton":447,"ctaLink":448},[404],{"data":18417,"content":18418,"nodeType":74},{},[18419,18425],{"data":18420,"content":18421,"nodeType":78},{},[18422],{"data":18423,"marks":18424,"value":416,"nodeType":82},{},[],{"data":18426,"content":18427,"nodeType":87},{},[18428],{"data":18429,"marks":18430,"value":423,"nodeType":82},{},[],{"metadata":18432,"sys":18435,"fields":18440},{"tags":18433,"concepts":18434},[],[],{"space":18436,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18438,"publishedVersion":62,"revision":44,"locale":29},{"sys":18437},{"type":12,"linkType":13,"id":14},{"sys":18439},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18441},{"url":439,"details":18442,"fileName":445,"contentType":446},{"size":441,"image":18443},{"width":443,"height":444},{"sys":18445,"fields":18448},{"id":18446,"createdAt":18447},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":18449,"slug":18450,"articleIntro":18449,"category":18451},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[18452],{"metadata":18453,"sys":18456,"fields":18463},{"tags":18454,"concepts":18455},[],[],{"space":18457,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18459,"publishedVersion":395,"revision":62,"contentType":18461,"locale":29},{"sys":18458},{"type":12,"linkType":13,"id":14},{"sys":18460},{"id":21,"type":12,"linkType":22},{"sys":18462},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18464,"metaTitle":405,"metaDescription":406,"mainTitle":18465,"subtitle":424,"heroImage":18480,"ctaButton":447,"ctaLink":448},[404],{"data":18466,"content":18467,"nodeType":74},{},[18468,18474],{"data":18469,"content":18470,"nodeType":78},{},[18471],{"data":18472,"marks":18473,"value":416,"nodeType":82},{},[],{"data":18475,"content":18476,"nodeType":87},{},[18477],{"data":18478,"marks":18479,"value":423,"nodeType":82},{},[],{"metadata":18481,"sys":18484,"fields":18489},{"tags":18482,"concepts":18483},[],[],{"space":18485,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18487,"publishedVersion":62,"revision":44,"locale":29},{"sys":18486},{"type":12,"linkType":13,"id":14},{"sys":18488},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18490},{"url":439,"details":18491,"fileName":445,"contentType":446},{"size":441,"image":18492},{"width":443,"height":444},{"sys":18494,"fields":18497},{"id":18495,"createdAt":18496},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":18498,"slug":18499,"articleIntro":18500,"category":18501},"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.",[18502],{"metadata":18503,"sys":18506,"fields":18513},{"tags":18504,"concepts":18505},[],[],{"space":18507,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18509,"publishedVersion":395,"revision":62,"contentType":18511,"locale":29},{"sys":18508},{"type":12,"linkType":13,"id":14},{"sys":18510},{"id":21,"type":12,"linkType":22},{"sys":18512},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18514,"metaTitle":405,"metaDescription":406,"mainTitle":18515,"subtitle":424,"heroImage":18530,"ctaButton":447,"ctaLink":448},[404],{"data":18516,"content":18517,"nodeType":74},{},[18518,18524],{"data":18519,"content":18520,"nodeType":78},{},[18521],{"data":18522,"marks":18523,"value":416,"nodeType":82},{},[],{"data":18525,"content":18526,"nodeType":87},{},[18527],{"data":18528,"marks":18529,"value":423,"nodeType":82},{},[],{"metadata":18531,"sys":18534,"fields":18539},{"tags":18532,"concepts":18533},[],[],{"space":18535,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18537,"publishedVersion":62,"revision":44,"locale":29},{"sys":18536},{"type":12,"linkType":13,"id":14},{"sys":18538},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18540},{"url":439,"details":18541,"fileName":445,"contentType":446},{"size":441,"image":18542},{"width":443,"height":444},{"sys":18544,"fields":18547},{"id":18545,"createdAt":18546},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":18548,"slug":18549,"articleIntro":18548,"category":18550},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[18551],{"metadata":18552,"sys":18555,"fields":18562},{"tags":18553,"concepts":18554},[],[],{"space":18556,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18558,"publishedVersion":395,"revision":62,"contentType":18560,"locale":29},{"sys":18557},{"type":12,"linkType":13,"id":14},{"sys":18559},{"id":21,"type":12,"linkType":22},{"sys":18561},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18563,"metaTitle":405,"metaDescription":406,"mainTitle":18564,"subtitle":424,"heroImage":18579,"ctaButton":447,"ctaLink":448},[404],{"data":18565,"content":18566,"nodeType":74},{},[18567,18573],{"data":18568,"content":18569,"nodeType":78},{},[18570],{"data":18571,"marks":18572,"value":416,"nodeType":82},{},[],{"data":18574,"content":18575,"nodeType":87},{},[18576],{"data":18577,"marks":18578,"value":423,"nodeType":82},{},[],{"metadata":18580,"sys":18583,"fields":18588},{"tags":18581,"concepts":18582},[],[],{"space":18584,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18586,"publishedVersion":62,"revision":44,"locale":29},{"sys":18585},{"type":12,"linkType":13,"id":14},{"sys":18587},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18589},{"url":439,"details":18590,"fileName":445,"contentType":446},{"size":441,"image":18591},{"width":443,"height":444},{"sys":18593,"fields":18596},{"id":18594,"createdAt":18595},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":18597,"slug":18598,"articleIntro":18597,"category":18599},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[18600],{"metadata":18601,"sys":18604,"fields":18611},{"tags":18602,"concepts":18603},[],[],{"space":18605,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18607,"publishedVersion":395,"revision":62,"contentType":18609,"locale":29},{"sys":18606},{"type":12,"linkType":13,"id":14},{"sys":18608},{"id":21,"type":12,"linkType":22},{"sys":18610},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18612,"metaTitle":405,"metaDescription":406,"mainTitle":18613,"subtitle":424,"heroImage":18628,"ctaButton":447,"ctaLink":448},[404],{"data":18614,"content":18615,"nodeType":74},{},[18616,18622],{"data":18617,"content":18618,"nodeType":78},{},[18619],{"data":18620,"marks":18621,"value":416,"nodeType":82},{},[],{"data":18623,"content":18624,"nodeType":87},{},[18625],{"data":18626,"marks":18627,"value":423,"nodeType":82},{},[],{"metadata":18629,"sys":18632,"fields":18637},{"tags":18630,"concepts":18631},[],[],{"space":18633,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18635,"publishedVersion":62,"revision":44,"locale":29},{"sys":18634},{"type":12,"linkType":13,"id":14},{"sys":18636},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18638},{"url":439,"details":18639,"fileName":445,"contentType":446},{"size":441,"image":18640},{"width":443,"height":444},{"sys":18642,"fields":18645},{"id":18643,"createdAt":18644},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":18646,"slug":18647,"articleIntro":18646,"category":18648},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[18649],{"metadata":18650,"sys":18653,"fields":18660},{"tags":18651,"concepts":18652},[],[],{"space":18654,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18656,"publishedVersion":395,"revision":62,"contentType":18658,"locale":29},{"sys":18655},{"type":12,"linkType":13,"id":14},{"sys":18657},{"id":21,"type":12,"linkType":22},{"sys":18659},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18661,"metaTitle":405,"metaDescription":406,"mainTitle":18662,"subtitle":424,"heroImage":18677,"ctaButton":447,"ctaLink":448},[404],{"data":18663,"content":18664,"nodeType":74},{},[18665,18671],{"data":18666,"content":18667,"nodeType":78},{},[18668],{"data":18669,"marks":18670,"value":416,"nodeType":82},{},[],{"data":18672,"content":18673,"nodeType":87},{},[18674],{"data":18675,"marks":18676,"value":423,"nodeType":82},{},[],{"metadata":18678,"sys":18681,"fields":18686},{"tags":18679,"concepts":18680},[],[],{"space":18682,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18684,"publishedVersion":62,"revision":44,"locale":29},{"sys":18683},{"type":12,"linkType":13,"id":14},{"sys":18685},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18687},{"url":439,"details":18688,"fileName":445,"contentType":446},{"size":441,"image":18689},{"width":443,"height":444},{"sys":18691,"fields":18694},{"id":18692,"createdAt":18693},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18695,"slug":18696,"articleIntro":18695,"category":18697},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18698],{"metadata":18699,"sys":18702,"fields":18709},{"tags":18700,"concepts":18701},[],[],{"space":18703,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18705,"publishedVersion":395,"revision":62,"contentType":18707,"locale":29},{"sys":18704},{"type":12,"linkType":13,"id":14},{"sys":18706},{"id":21,"type":12,"linkType":22},{"sys":18708},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18710,"metaTitle":405,"metaDescription":406,"mainTitle":18711,"subtitle":424,"heroImage":18726,"ctaButton":447,"ctaLink":448},[404],{"data":18712,"content":18713,"nodeType":74},{},[18714,18720],{"data":18715,"content":18716,"nodeType":78},{},[18717],{"data":18718,"marks":18719,"value":416,"nodeType":82},{},[],{"data":18721,"content":18722,"nodeType":87},{},[18723],{"data":18724,"marks":18725,"value":423,"nodeType":82},{},[],{"metadata":18727,"sys":18730,"fields":18735},{"tags":18728,"concepts":18729},[],[],{"space":18731,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18733,"publishedVersion":62,"revision":44,"locale":29},{"sys":18732},{"type":12,"linkType":13,"id":14},{"sys":18734},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18736},{"url":439,"details":18737,"fileName":445,"contentType":446},{"size":441,"image":18738},{"width":443,"height":444},{"sys":18740,"fields":18743},{"id":18741,"createdAt":18742},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":18744,"slug":18745,"articleIntro":18744,"category":18746},"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",[18747],{"metadata":18748,"sys":18751,"fields":18758},{"tags":18749,"concepts":18750},[],[],{"space":18752,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18754,"publishedVersion":395,"revision":62,"contentType":18756,"locale":29},{"sys":18753},{"type":12,"linkType":13,"id":14},{"sys":18755},{"id":21,"type":12,"linkType":22},{"sys":18757},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18759,"metaTitle":405,"metaDescription":406,"mainTitle":18760,"subtitle":424,"heroImage":18775,"ctaButton":447,"ctaLink":448},[404],{"data":18761,"content":18762,"nodeType":74},{},[18763,18769],{"data":18764,"content":18765,"nodeType":78},{},[18766],{"data":18767,"marks":18768,"value":416,"nodeType":82},{},[],{"data":18770,"content":18771,"nodeType":87},{},[18772],{"data":18773,"marks":18774,"value":423,"nodeType":82},{},[],{"metadata":18776,"sys":18779,"fields":18784},{"tags":18777,"concepts":18778},[],[],{"space":18780,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18782,"publishedVersion":62,"revision":44,"locale":29},{"sys":18781},{"type":12,"linkType":13,"id":14},{"sys":18783},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18785},{"url":439,"details":18786,"fileName":445,"contentType":446},{"size":441,"image":18787},{"width":443,"height":444},{"sys":18789,"fields":18792},{"id":18790,"createdAt":18791},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":18793,"slug":18794,"articleIntro":18793,"category":18795},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[18796],{"metadata":18797,"sys":18800,"fields":18807},{"tags":18798,"concepts":18799},[],[],{"space":18801,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18803,"publishedVersion":395,"revision":62,"contentType":18805,"locale":29},{"sys":18802},{"type":12,"linkType":13,"id":14},{"sys":18804},{"id":21,"type":12,"linkType":22},{"sys":18806},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18808,"metaTitle":405,"metaDescription":406,"mainTitle":18809,"subtitle":424,"heroImage":18824,"ctaButton":447,"ctaLink":448},[404],{"data":18810,"content":18811,"nodeType":74},{},[18812,18818],{"data":18813,"content":18814,"nodeType":78},{},[18815],{"data":18816,"marks":18817,"value":416,"nodeType":82},{},[],{"data":18819,"content":18820,"nodeType":87},{},[18821],{"data":18822,"marks":18823,"value":423,"nodeType":82},{},[],{"metadata":18825,"sys":18828,"fields":18833},{"tags":18826,"concepts":18827},[],[],{"space":18829,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18831,"publishedVersion":62,"revision":44,"locale":29},{"sys":18830},{"type":12,"linkType":13,"id":14},{"sys":18832},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18834},{"url":439,"details":18835,"fileName":445,"contentType":446},{"size":441,"image":18836},{"width":443,"height":444},{"sys":18838,"fields":18841},{"id":18839,"createdAt":18840},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":18842,"slug":18843,"articleIntro":18842,"category":18844},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[18845],{"metadata":18846,"sys":18849,"fields":18856},{"tags":18847,"concepts":18848},[],[],{"space":18850,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18852,"publishedVersion":395,"revision":62,"contentType":18854,"locale":29},{"sys":18851},{"type":12,"linkType":13,"id":14},{"sys":18853},{"id":21,"type":12,"linkType":22},{"sys":18855},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18857,"metaTitle":405,"metaDescription":406,"mainTitle":18858,"subtitle":424,"heroImage":18873,"ctaButton":447,"ctaLink":448},[404],{"data":18859,"content":18860,"nodeType":74},{},[18861,18867],{"data":18862,"content":18863,"nodeType":78},{},[18864],{"data":18865,"marks":18866,"value":416,"nodeType":82},{},[],{"data":18868,"content":18869,"nodeType":87},{},[18870],{"data":18871,"marks":18872,"value":423,"nodeType":82},{},[],{"metadata":18874,"sys":18877,"fields":18882},{"tags":18875,"concepts":18876},[],[],{"space":18878,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18880,"publishedVersion":62,"revision":44,"locale":29},{"sys":18879},{"type":12,"linkType":13,"id":14},{"sys":18881},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18883},{"url":439,"details":18884,"fileName":445,"contentType":446},{"size":441,"image":18885},{"width":443,"height":444},{"sys":18887,"fields":18890},{"id":18888,"createdAt":18889},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":18891,"slug":18892,"articleIntro":18891,"category":18893},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[18894],{"metadata":18895,"sys":18898,"fields":18905},{"tags":18896,"concepts":18897},[],[],{"space":18899,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18901,"publishedVersion":395,"revision":62,"contentType":18903,"locale":29},{"sys":18900},{"type":12,"linkType":13,"id":14},{"sys":18902},{"id":21,"type":12,"linkType":22},{"sys":18904},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18906,"metaTitle":405,"metaDescription":406,"mainTitle":18907,"subtitle":424,"heroImage":18922,"ctaButton":447,"ctaLink":448},[404],{"data":18908,"content":18909,"nodeType":74},{},[18910,18916],{"data":18911,"content":18912,"nodeType":78},{},[18913],{"data":18914,"marks":18915,"value":416,"nodeType":82},{},[],{"data":18917,"content":18918,"nodeType":87},{},[18919],{"data":18920,"marks":18921,"value":423,"nodeType":82},{},[],{"metadata":18923,"sys":18926,"fields":18931},{"tags":18924,"concepts":18925},[],[],{"space":18927,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18929,"publishedVersion":62,"revision":44,"locale":29},{"sys":18928},{"type":12,"linkType":13,"id":14},{"sys":18930},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18932},{"url":439,"details":18933,"fileName":445,"contentType":446},{"size":441,"image":18934},{"width":443,"height":444},{"sys":18936,"fields":18939},{"id":18937,"createdAt":18938},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":18940,"slug":18941,"articleIntro":-1,"category":18942},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[18943],{"metadata":18944,"sys":18947,"fields":18954},{"tags":18945,"concepts":18946},[],[],{"space":18948,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18950,"publishedVersion":395,"revision":62,"contentType":18952,"locale":29},{"sys":18949},{"type":12,"linkType":13,"id":14},{"sys":18951},{"id":21,"type":12,"linkType":22},{"sys":18953},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":18955,"metaTitle":405,"metaDescription":406,"mainTitle":18956,"subtitle":424,"heroImage":18971,"ctaButton":447,"ctaLink":448},[404],{"data":18957,"content":18958,"nodeType":74},{},[18959,18965],{"data":18960,"content":18961,"nodeType":78},{},[18962],{"data":18963,"marks":18964,"value":416,"nodeType":82},{},[],{"data":18966,"content":18967,"nodeType":87},{},[18968],{"data":18969,"marks":18970,"value":423,"nodeType":82},{},[],{"metadata":18972,"sys":18975,"fields":18980},{"tags":18973,"concepts":18974},[],[],{"space":18976,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":18978,"publishedVersion":62,"revision":44,"locale":29},{"sys":18977},{"type":12,"linkType":13,"id":14},{"sys":18979},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":18981},{"url":439,"details":18982,"fileName":445,"contentType":446},{"size":441,"image":18983},{"width":443,"height":444},{"sys":18985,"fields":18987},{"id":18986,"createdAt":8200},"6d75pXRLLY65vQhQ8x00pr",{"title":18988,"slug":18989,"articleIntro":18988,"category":18990},"355 - Produits finis","compte-355-produits-finis",[18991],{"metadata":18992,"sys":18995,"fields":19002},{"tags":18993,"concepts":18994},[],[],{"space":18996,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":18998,"publishedVersion":395,"revision":62,"contentType":19000,"locale":29},{"sys":18997},{"type":12,"linkType":13,"id":14},{"sys":18999},{"id":21,"type":12,"linkType":22},{"sys":19001},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19003,"metaTitle":405,"metaDescription":406,"mainTitle":19004,"subtitle":424,"heroImage":19019,"ctaButton":447,"ctaLink":448},[404],{"data":19005,"content":19006,"nodeType":74},{},[19007,19013],{"data":19008,"content":19009,"nodeType":78},{},[19010],{"data":19011,"marks":19012,"value":416,"nodeType":82},{},[],{"data":19014,"content":19015,"nodeType":87},{},[19016],{"data":19017,"marks":19018,"value":423,"nodeType":82},{},[],{"metadata":19020,"sys":19023,"fields":19028},{"tags":19021,"concepts":19022},[],[],{"space":19024,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19026,"publishedVersion":62,"revision":44,"locale":29},{"sys":19025},{"type":12,"linkType":13,"id":14},{"sys":19027},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19029},{"url":439,"details":19030,"fileName":445,"contentType":446},{"size":441,"image":19031},{"width":443,"height":444},{"sys":19033,"fields":19036},{"id":19034,"createdAt":19035},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":19037,"slug":19038,"articleIntro":19037,"category":19039},"2751 - Dépôts","compte-2751-depots",[19040],{"metadata":19041,"sys":19044,"fields":19051},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19047,"publishedVersion":395,"revision":62,"contentType":19049,"locale":29},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":21,"type":12,"linkType":22},{"sys":19050},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19052,"metaTitle":405,"metaDescription":406,"mainTitle":19053,"subtitle":424,"heroImage":19068,"ctaButton":447,"ctaLink":448},[404],{"data":19054,"content":19055,"nodeType":74},{},[19056,19062],{"data":19057,"content":19058,"nodeType":78},{},[19059],{"data":19060,"marks":19061,"value":416,"nodeType":82},{},[],{"data":19063,"content":19064,"nodeType":87},{},[19065],{"data":19066,"marks":19067,"value":423,"nodeType":82},{},[],{"metadata":19069,"sys":19072,"fields":19077},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19075,"publishedVersion":62,"revision":44,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19078},{"url":439,"details":19079,"fileName":445,"contentType":446},{"size":441,"image":19080},{"width":443,"height":444},{"sys":19082,"fields":19085},{"id":19083,"createdAt":19084},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":19086,"slug":19087,"articleIntro":19086,"category":19088},"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",[19089],{"metadata":19090,"sys":19093,"fields":19100},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19096,"publishedVersion":395,"revision":62,"contentType":19098,"locale":29},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":21,"type":12,"linkType":22},{"sys":19099},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19101,"metaTitle":405,"metaDescription":406,"mainTitle":19102,"subtitle":424,"heroImage":19117,"ctaButton":447,"ctaLink":448},[404],{"data":19103,"content":19104,"nodeType":74},{},[19105,19111],{"data":19106,"content":19107,"nodeType":78},{},[19108],{"data":19109,"marks":19110,"value":416,"nodeType":82},{},[],{"data":19112,"content":19113,"nodeType":87},{},[19114],{"data":19115,"marks":19116,"value":423,"nodeType":82},{},[],{"metadata":19118,"sys":19121,"fields":19126},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19124,"publishedVersion":62,"revision":44,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19127},{"url":439,"details":19128,"fileName":445,"contentType":446},{"size":441,"image":19129},{"width":443,"height":444},{"sys":19131,"fields":19134},{"id":19132,"createdAt":19133},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":19135,"slug":19136,"articleIntro":19135,"category":19137},"6097 - de marchandises","compte-6097-de-marchandises",[19138],{"metadata":19139,"sys":19142,"fields":19149},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19145,"publishedVersion":395,"revision":62,"contentType":19147,"locale":29},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":21,"type":12,"linkType":22},{"sys":19148},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19150,"metaTitle":405,"metaDescription":406,"mainTitle":19151,"subtitle":424,"heroImage":19166,"ctaButton":447,"ctaLink":448},[404],{"data":19152,"content":19153,"nodeType":74},{},[19154,19160],{"data":19155,"content":19156,"nodeType":78},{},[19157],{"data":19158,"marks":19159,"value":416,"nodeType":82},{},[],{"data":19161,"content":19162,"nodeType":87},{},[19163],{"data":19164,"marks":19165,"value":423,"nodeType":82},{},[],{"metadata":19167,"sys":19170,"fields":19175},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19173,"publishedVersion":62,"revision":44,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19176},{"url":439,"details":19177,"fileName":445,"contentType":446},{"size":441,"image":19178},{"width":443,"height":444},{"sys":19180,"fields":19183},{"id":19181,"createdAt":19182},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":19184,"slug":19185,"articleIntro":-1,"category":19186},"Compte 512 - Banques","compte-512-banques",[19187],{"metadata":19188,"sys":19191,"fields":19198},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19194,"publishedVersion":395,"revision":62,"contentType":19196,"locale":29},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":21,"type":12,"linkType":22},{"sys":19197},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19199,"metaTitle":405,"metaDescription":406,"mainTitle":19200,"subtitle":424,"heroImage":19215,"ctaButton":447,"ctaLink":448},[404],{"data":19201,"content":19202,"nodeType":74},{},[19203,19209],{"data":19204,"content":19205,"nodeType":78},{},[19206],{"data":19207,"marks":19208,"value":416,"nodeType":82},{},[],{"data":19210,"content":19211,"nodeType":87},{},[19212],{"data":19213,"marks":19214,"value":423,"nodeType":82},{},[],{"metadata":19216,"sys":19219,"fields":19224},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19222,"publishedVersion":62,"revision":44,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19225},{"url":439,"details":19226,"fileName":445,"contentType":446},{"size":441,"image":19227},{"width":443,"height":444},{"sys":19229,"fields":19232},{"id":19230,"createdAt":19231},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":19233,"slug":19234,"articleIntro":19233,"category":19235},"668 - Autres charges financières","compte-668-autres-charges-financieres",[19236],{"metadata":19237,"sys":19240,"fields":19247},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19243,"publishedVersion":395,"revision":62,"contentType":19245,"locale":29},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":21,"type":12,"linkType":22},{"sys":19246},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19248,"metaTitle":405,"metaDescription":406,"mainTitle":19249,"subtitle":424,"heroImage":19264,"ctaButton":447,"ctaLink":448},[404],{"data":19250,"content":19251,"nodeType":74},{},[19252,19258],{"data":19253,"content":19254,"nodeType":78},{},[19255],{"data":19256,"marks":19257,"value":416,"nodeType":82},{},[],{"data":19259,"content":19260,"nodeType":87},{},[19261],{"data":19262,"marks":19263,"value":423,"nodeType":82},{},[],{"metadata":19265,"sys":19268,"fields":19273},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19271,"publishedVersion":62,"revision":44,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19274},{"url":439,"details":19275,"fileName":445,"contentType":446},{"size":441,"image":19276},{"width":443,"height":444},{"sys":19278,"fields":19281},{"id":19279,"createdAt":19280},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":19282,"slug":19283,"articleIntro":19282,"category":19284},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[19285],{"metadata":19286,"sys":19289,"fields":19296},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19292,"publishedVersion":395,"revision":62,"contentType":19294,"locale":29},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":21,"type":12,"linkType":22},{"sys":19295},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19297,"metaTitle":405,"metaDescription":406,"mainTitle":19298,"subtitle":424,"heroImage":19313,"ctaButton":447,"ctaLink":448},[404],{"data":19299,"content":19300,"nodeType":74},{},[19301,19307],{"data":19302,"content":19303,"nodeType":78},{},[19304],{"data":19305,"marks":19306,"value":416,"nodeType":82},{},[],{"data":19308,"content":19309,"nodeType":87},{},[19310],{"data":19311,"marks":19312,"value":423,"nodeType":82},{},[],{"metadata":19314,"sys":19317,"fields":19322},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19320,"publishedVersion":62,"revision":44,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19323},{"url":439,"details":19324,"fileName":445,"contentType":446},{"size":441,"image":19325},{"width":443,"height":444},{"sys":19327,"fields":19330},{"id":19328,"createdAt":19329},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":19331,"slug":19332,"articleIntro":19331,"category":19333},"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",[19334],{"metadata":19335,"sys":19338,"fields":19345},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19341,"publishedVersion":395,"revision":62,"contentType":19343,"locale":29},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":21,"type":12,"linkType":22},{"sys":19344},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19346,"metaTitle":405,"metaDescription":406,"mainTitle":19347,"subtitle":424,"heroImage":19362,"ctaButton":447,"ctaLink":448},[404],{"data":19348,"content":19349,"nodeType":74},{},[19350,19356],{"data":19351,"content":19352,"nodeType":78},{},[19353],{"data":19354,"marks":19355,"value":416,"nodeType":82},{},[],{"data":19357,"content":19358,"nodeType":87},{},[19359],{"data":19360,"marks":19361,"value":423,"nodeType":82},{},[],{"metadata":19363,"sys":19366,"fields":19371},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19369,"publishedVersion":62,"revision":44,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19372},{"url":439,"details":19373,"fileName":445,"contentType":446},{"size":441,"image":19374},{"width":443,"height":444},{"sys":19376,"fields":19379},{"id":19377,"createdAt":19378},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":19380,"slug":19381,"articleIntro":19382,"category":19383},"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",[19384],{"metadata":19385,"sys":19388,"fields":19395},{"tags":19386,"concepts":19387},[],[],{"space":19389,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19391,"publishedVersion":395,"revision":62,"contentType":19393,"locale":29},{"sys":19390},{"type":12,"linkType":13,"id":14},{"sys":19392},{"id":21,"type":12,"linkType":22},{"sys":19394},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19396,"metaTitle":405,"metaDescription":406,"mainTitle":19397,"subtitle":424,"heroImage":19412,"ctaButton":447,"ctaLink":448},[404],{"data":19398,"content":19399,"nodeType":74},{},[19400,19406],{"data":19401,"content":19402,"nodeType":78},{},[19403],{"data":19404,"marks":19405,"value":416,"nodeType":82},{},[],{"data":19407,"content":19408,"nodeType":87},{},[19409],{"data":19410,"marks":19411,"value":423,"nodeType":82},{},[],{"metadata":19413,"sys":19416,"fields":19421},{"tags":19414,"concepts":19415},[],[],{"space":19417,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19419,"publishedVersion":62,"revision":44,"locale":29},{"sys":19418},{"type":12,"linkType":13,"id":14},{"sys":19420},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19422},{"url":439,"details":19423,"fileName":445,"contentType":446},{"size":441,"image":19424},{"width":443,"height":444},{"sys":19426,"fields":19429},{"id":19427,"createdAt":19428},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":19430,"slug":19431,"articleIntro":19430,"category":19432},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[19433],{"metadata":19434,"sys":19437,"fields":19444},{"tags":19435,"concepts":19436},[],[],{"space":19438,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19440,"publishedVersion":395,"revision":62,"contentType":19442,"locale":29},{"sys":19439},{"type":12,"linkType":13,"id":14},{"sys":19441},{"id":21,"type":12,"linkType":22},{"sys":19443},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19445,"metaTitle":405,"metaDescription":406,"mainTitle":19446,"subtitle":424,"heroImage":19461,"ctaButton":447,"ctaLink":448},[404],{"data":19447,"content":19448,"nodeType":74},{},[19449,19455],{"data":19450,"content":19451,"nodeType":78},{},[19452],{"data":19453,"marks":19454,"value":416,"nodeType":82},{},[],{"data":19456,"content":19457,"nodeType":87},{},[19458],{"data":19459,"marks":19460,"value":423,"nodeType":82},{},[],{"metadata":19462,"sys":19465,"fields":19470},{"tags":19463,"concepts":19464},[],[],{"space":19466,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19468,"publishedVersion":62,"revision":44,"locale":29},{"sys":19467},{"type":12,"linkType":13,"id":14},{"sys":19469},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19471},{"url":439,"details":19472,"fileName":445,"contentType":446},{"size":441,"image":19473},{"width":443,"height":444},{"sys":19475,"fields":19478},{"id":19476,"createdAt":19477},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":19479,"slug":19480,"articleIntro":19479,"category":19481},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[19482],{"metadata":19483,"sys":19486,"fields":19493},{"tags":19484,"concepts":19485},[],[],{"space":19487,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19489,"publishedVersion":395,"revision":62,"contentType":19491,"locale":29},{"sys":19488},{"type":12,"linkType":13,"id":14},{"sys":19490},{"id":21,"type":12,"linkType":22},{"sys":19492},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19494,"metaTitle":405,"metaDescription":406,"mainTitle":19495,"subtitle":424,"heroImage":19510,"ctaButton":447,"ctaLink":448},[404],{"data":19496,"content":19497,"nodeType":74},{},[19498,19504],{"data":19499,"content":19500,"nodeType":78},{},[19501],{"data":19502,"marks":19503,"value":416,"nodeType":82},{},[],{"data":19505,"content":19506,"nodeType":87},{},[19507],{"data":19508,"marks":19509,"value":423,"nodeType":82},{},[],{"metadata":19511,"sys":19514,"fields":19519},{"tags":19512,"concepts":19513},[],[],{"space":19515,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19517,"publishedVersion":62,"revision":44,"locale":29},{"sys":19516},{"type":12,"linkType":13,"id":14},{"sys":19518},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19520},{"url":439,"details":19521,"fileName":445,"contentType":446},{"size":441,"image":19522},{"width":443,"height":444},{"sys":19524,"fields":19527},{"id":19525,"createdAt":19526},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":19528,"slug":19529,"articleIntro":-1,"category":19530},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[19531],{"metadata":19532,"sys":19535,"fields":19542},{"tags":19533,"concepts":19534},[],[],{"space":19536,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19538,"publishedVersion":395,"revision":62,"contentType":19540,"locale":29},{"sys":19537},{"type":12,"linkType":13,"id":14},{"sys":19539},{"id":21,"type":12,"linkType":22},{"sys":19541},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19543,"metaTitle":405,"metaDescription":406,"mainTitle":19544,"subtitle":424,"heroImage":19559,"ctaButton":447,"ctaLink":448},[404],{"data":19545,"content":19546,"nodeType":74},{},[19547,19553],{"data":19548,"content":19549,"nodeType":78},{},[19550],{"data":19551,"marks":19552,"value":416,"nodeType":82},{},[],{"data":19554,"content":19555,"nodeType":87},{},[19556],{"data":19557,"marks":19558,"value":423,"nodeType":82},{},[],{"metadata":19560,"sys":19563,"fields":19568},{"tags":19561,"concepts":19562},[],[],{"space":19564,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19566,"publishedVersion":62,"revision":44,"locale":29},{"sys":19565},{"type":12,"linkType":13,"id":14},{"sys":19567},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19569},{"url":439,"details":19570,"fileName":445,"contentType":446},{"size":441,"image":19571},{"width":443,"height":444},{"sys":19573,"fields":19576},{"id":19574,"createdAt":19575},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":19577,"slug":19578,"articleIntro":19577,"category":19579},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[19580],{"metadata":19581,"sys":19584,"fields":19591},{"tags":19582,"concepts":19583},[],[],{"space":19585,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19587,"publishedVersion":395,"revision":62,"contentType":19589,"locale":29},{"sys":19586},{"type":12,"linkType":13,"id":14},{"sys":19588},{"id":21,"type":12,"linkType":22},{"sys":19590},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19592,"metaTitle":405,"metaDescription":406,"mainTitle":19593,"subtitle":424,"heroImage":19608,"ctaButton":447,"ctaLink":448},[404],{"data":19594,"content":19595,"nodeType":74},{},[19596,19602],{"data":19597,"content":19598,"nodeType":78},{},[19599],{"data":19600,"marks":19601,"value":416,"nodeType":82},{},[],{"data":19603,"content":19604,"nodeType":87},{},[19605],{"data":19606,"marks":19607,"value":423,"nodeType":82},{},[],{"metadata":19609,"sys":19612,"fields":19617},{"tags":19610,"concepts":19611},[],[],{"space":19613,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19615,"publishedVersion":62,"revision":44,"locale":29},{"sys":19614},{"type":12,"linkType":13,"id":14},{"sys":19616},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19618},{"url":439,"details":19619,"fileName":445,"contentType":446},{"size":441,"image":19620},{"width":443,"height":444},{"sys":19622,"fields":19625},{"id":19623,"createdAt":19624},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":19626,"slug":19627,"articleIntro":19626,"category":19628},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[19629],{"metadata":19630,"sys":19633,"fields":19640},{"tags":19631,"concepts":19632},[],[],{"space":19634,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19636,"publishedVersion":395,"revision":62,"contentType":19638,"locale":29},{"sys":19635},{"type":12,"linkType":13,"id":14},{"sys":19637},{"id":21,"type":12,"linkType":22},{"sys":19639},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19641,"metaTitle":405,"metaDescription":406,"mainTitle":19642,"subtitle":424,"heroImage":19657,"ctaButton":447,"ctaLink":448},[404],{"data":19643,"content":19644,"nodeType":74},{},[19645,19651],{"data":19646,"content":19647,"nodeType":78},{},[19648],{"data":19649,"marks":19650,"value":416,"nodeType":82},{},[],{"data":19652,"content":19653,"nodeType":87},{},[19654],{"data":19655,"marks":19656,"value":423,"nodeType":82},{},[],{"metadata":19658,"sys":19661,"fields":19666},{"tags":19659,"concepts":19660},[],[],{"space":19662,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19664,"publishedVersion":62,"revision":44,"locale":29},{"sys":19663},{"type":12,"linkType":13,"id":14},{"sys":19665},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19667},{"url":439,"details":19668,"fileName":445,"contentType":446},{"size":441,"image":19669},{"width":443,"height":444},{"sys":19671,"fields":19674},{"id":19672,"createdAt":19673},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":19675,"slug":19676,"articleIntro":19675,"category":19677},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[19678],{"metadata":19679,"sys":19682,"fields":19689},{"tags":19680,"concepts":19681},[],[],{"space":19683,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19685,"publishedVersion":395,"revision":62,"contentType":19687,"locale":29},{"sys":19684},{"type":12,"linkType":13,"id":14},{"sys":19686},{"id":21,"type":12,"linkType":22},{"sys":19688},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19690,"metaTitle":405,"metaDescription":406,"mainTitle":19691,"subtitle":424,"heroImage":19706,"ctaButton":447,"ctaLink":448},[404],{"data":19692,"content":19693,"nodeType":74},{},[19694,19700],{"data":19695,"content":19696,"nodeType":78},{},[19697],{"data":19698,"marks":19699,"value":416,"nodeType":82},{},[],{"data":19701,"content":19702,"nodeType":87},{},[19703],{"data":19704,"marks":19705,"value":423,"nodeType":82},{},[],{"metadata":19707,"sys":19710,"fields":19715},{"tags":19708,"concepts":19709},[],[],{"space":19711,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19713,"publishedVersion":62,"revision":44,"locale":29},{"sys":19712},{"type":12,"linkType":13,"id":14},{"sys":19714},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19716},{"url":439,"details":19717,"fileName":445,"contentType":446},{"size":441,"image":19718},{"width":443,"height":444},{"sys":19720,"fields":19723},{"id":19721,"createdAt":19722},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":19724,"slug":19725,"articleIntro":19724,"category":19726},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[19727],{"metadata":19728,"sys":19731,"fields":19738},{"tags":19729,"concepts":19730},[],[],{"space":19732,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19734,"publishedVersion":395,"revision":62,"contentType":19736,"locale":29},{"sys":19733},{"type":12,"linkType":13,"id":14},{"sys":19735},{"id":21,"type":12,"linkType":22},{"sys":19737},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19739,"metaTitle":405,"metaDescription":406,"mainTitle":19740,"subtitle":424,"heroImage":19755,"ctaButton":447,"ctaLink":448},[404],{"data":19741,"content":19742,"nodeType":74},{},[19743,19749],{"data":19744,"content":19745,"nodeType":78},{},[19746],{"data":19747,"marks":19748,"value":416,"nodeType":82},{},[],{"data":19750,"content":19751,"nodeType":87},{},[19752],{"data":19753,"marks":19754,"value":423,"nodeType":82},{},[],{"metadata":19756,"sys":19759,"fields":19764},{"tags":19757,"concepts":19758},[],[],{"space":19760,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19762,"publishedVersion":62,"revision":44,"locale":29},{"sys":19761},{"type":12,"linkType":13,"id":14},{"sys":19763},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19765},{"url":439,"details":19766,"fileName":445,"contentType":446},{"size":441,"image":19767},{"width":443,"height":444},{"sys":19769,"fields":19772},{"id":19770,"createdAt":19771},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":19773,"slug":19774,"articleIntro":-1,"category":19775},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[19776],{"metadata":19777,"sys":19780,"fields":19787},{"tags":19778,"concepts":19779},[],[],{"space":19781,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19783,"publishedVersion":395,"revision":62,"contentType":19785,"locale":29},{"sys":19782},{"type":12,"linkType":13,"id":14},{"sys":19784},{"id":21,"type":12,"linkType":22},{"sys":19786},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19788,"metaTitle":405,"metaDescription":406,"mainTitle":19789,"subtitle":424,"heroImage":19804,"ctaButton":447,"ctaLink":448},[404],{"data":19790,"content":19791,"nodeType":74},{},[19792,19798],{"data":19793,"content":19794,"nodeType":78},{},[19795],{"data":19796,"marks":19797,"value":416,"nodeType":82},{},[],{"data":19799,"content":19800,"nodeType":87},{},[19801],{"data":19802,"marks":19803,"value":423,"nodeType":82},{},[],{"metadata":19805,"sys":19808,"fields":19813},{"tags":19806,"concepts":19807},[],[],{"space":19809,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19811,"publishedVersion":62,"revision":44,"locale":29},{"sys":19810},{"type":12,"linkType":13,"id":14},{"sys":19812},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19814},{"url":439,"details":19815,"fileName":445,"contentType":446},{"size":441,"image":19816},{"width":443,"height":444},{"sys":19818,"fields":19821},{"id":19819,"createdAt":19820},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":19822,"slug":19823,"articleIntro":19822,"category":19824},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[19825],{"metadata":19826,"sys":19829,"fields":19836},{"tags":19827,"concepts":19828},[],[],{"space":19830,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19832,"publishedVersion":395,"revision":62,"contentType":19834,"locale":29},{"sys":19831},{"type":12,"linkType":13,"id":14},{"sys":19833},{"id":21,"type":12,"linkType":22},{"sys":19835},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19837,"metaTitle":405,"metaDescription":406,"mainTitle":19838,"subtitle":424,"heroImage":19853,"ctaButton":447,"ctaLink":448},[404],{"data":19839,"content":19840,"nodeType":74},{},[19841,19847],{"data":19842,"content":19843,"nodeType":78},{},[19844],{"data":19845,"marks":19846,"value":416,"nodeType":82},{},[],{"data":19848,"content":19849,"nodeType":87},{},[19850],{"data":19851,"marks":19852,"value":423,"nodeType":82},{},[],{"metadata":19854,"sys":19857,"fields":19862},{"tags":19855,"concepts":19856},[],[],{"space":19858,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19860,"publishedVersion":62,"revision":44,"locale":29},{"sys":19859},{"type":12,"linkType":13,"id":14},{"sys":19861},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19863},{"url":439,"details":19864,"fileName":445,"contentType":446},{"size":441,"image":19865},{"width":443,"height":444},{"sys":19867,"fields":19870},{"id":19868,"createdAt":19869},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":19871,"slug":19872,"articleIntro":19871,"category":19873},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[19874],{"metadata":19875,"sys":19878,"fields":19885},{"tags":19876,"concepts":19877},[],[],{"space":19879,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19881,"publishedVersion":395,"revision":62,"contentType":19883,"locale":29},{"sys":19880},{"type":12,"linkType":13,"id":14},{"sys":19882},{"id":21,"type":12,"linkType":22},{"sys":19884},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19886,"metaTitle":405,"metaDescription":406,"mainTitle":19887,"subtitle":424,"heroImage":19902,"ctaButton":447,"ctaLink":448},[404],{"data":19888,"content":19889,"nodeType":74},{},[19890,19896],{"data":19891,"content":19892,"nodeType":78},{},[19893],{"data":19894,"marks":19895,"value":416,"nodeType":82},{},[],{"data":19897,"content":19898,"nodeType":87},{},[19899],{"data":19900,"marks":19901,"value":423,"nodeType":82},{},[],{"metadata":19903,"sys":19906,"fields":19911},{"tags":19904,"concepts":19905},[],[],{"space":19907,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19909,"publishedVersion":62,"revision":44,"locale":29},{"sys":19908},{"type":12,"linkType":13,"id":14},{"sys":19910},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19912},{"url":439,"details":19913,"fileName":445,"contentType":446},{"size":441,"image":19914},{"width":443,"height":444},{"sys":19916,"fields":19919},{"id":19917,"createdAt":19918},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":19920,"slug":19921,"articleIntro":19920,"category":19922},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[19923],{"metadata":19924,"sys":19927,"fields":19934},{"tags":19925,"concepts":19926},[],[],{"space":19928,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19930,"publishedVersion":395,"revision":62,"contentType":19932,"locale":29},{"sys":19929},{"type":12,"linkType":13,"id":14},{"sys":19931},{"id":21,"type":12,"linkType":22},{"sys":19933},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19935,"metaTitle":405,"metaDescription":406,"mainTitle":19936,"subtitle":424,"heroImage":19951,"ctaButton":447,"ctaLink":448},[404],{"data":19937,"content":19938,"nodeType":74},{},[19939,19945],{"data":19940,"content":19941,"nodeType":78},{},[19942],{"data":19943,"marks":19944,"value":416,"nodeType":82},{},[],{"data":19946,"content":19947,"nodeType":87},{},[19948],{"data":19949,"marks":19950,"value":423,"nodeType":82},{},[],{"metadata":19952,"sys":19955,"fields":19960},{"tags":19953,"concepts":19954},[],[],{"space":19956,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":19958,"publishedVersion":62,"revision":44,"locale":29},{"sys":19957},{"type":12,"linkType":13,"id":14},{"sys":19959},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":19961},{"url":439,"details":19962,"fileName":445,"contentType":446},{"size":441,"image":19963},{"width":443,"height":444},{"sys":19965,"fields":19968},{"id":19966,"createdAt":19967},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":19969,"slug":19970,"articleIntro":19971,"category":19972},"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.",[19973],{"metadata":19974,"sys":19977,"fields":19984},{"tags":19975,"concepts":19976},[],[],{"space":19978,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":19980,"publishedVersion":395,"revision":62,"contentType":19982,"locale":29},{"sys":19979},{"type":12,"linkType":13,"id":14},{"sys":19981},{"id":21,"type":12,"linkType":22},{"sys":19983},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":19985,"metaTitle":405,"metaDescription":406,"mainTitle":19986,"subtitle":424,"heroImage":20001,"ctaButton":447,"ctaLink":448},[404],{"data":19987,"content":19988,"nodeType":74},{},[19989,19995],{"data":19990,"content":19991,"nodeType":78},{},[19992],{"data":19993,"marks":19994,"value":416,"nodeType":82},{},[],{"data":19996,"content":19997,"nodeType":87},{},[19998],{"data":19999,"marks":20000,"value":423,"nodeType":82},{},[],{"metadata":20002,"sys":20005,"fields":20010},{"tags":20003,"concepts":20004},[],[],{"space":20006,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20008,"publishedVersion":62,"revision":44,"locale":29},{"sys":20007},{"type":12,"linkType":13,"id":14},{"sys":20009},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20011},{"url":439,"details":20012,"fileName":445,"contentType":446},{"size":441,"image":20013},{"width":443,"height":444},{"sys":20015,"fields":20018},{"id":20016,"createdAt":20017},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":20019,"slug":20020,"articleIntro":20019,"category":20021},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[20022],{"metadata":20023,"sys":20026,"fields":20033},{"tags":20024,"concepts":20025},[],[],{"space":20027,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20029,"publishedVersion":395,"revision":62,"contentType":20031,"locale":29},{"sys":20028},{"type":12,"linkType":13,"id":14},{"sys":20030},{"id":21,"type":12,"linkType":22},{"sys":20032},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20034,"metaTitle":405,"metaDescription":406,"mainTitle":20035,"subtitle":424,"heroImage":20050,"ctaButton":447,"ctaLink":448},[404],{"data":20036,"content":20037,"nodeType":74},{},[20038,20044],{"data":20039,"content":20040,"nodeType":78},{},[20041],{"data":20042,"marks":20043,"value":416,"nodeType":82},{},[],{"data":20045,"content":20046,"nodeType":87},{},[20047],{"data":20048,"marks":20049,"value":423,"nodeType":82},{},[],{"metadata":20051,"sys":20054,"fields":20059},{"tags":20052,"concepts":20053},[],[],{"space":20055,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20057,"publishedVersion":62,"revision":44,"locale":29},{"sys":20056},{"type":12,"linkType":13,"id":14},{"sys":20058},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20060},{"url":439,"details":20061,"fileName":445,"contentType":446},{"size":441,"image":20062},{"width":443,"height":444},{"sys":20064,"fields":20067},{"id":20065,"createdAt":20066},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":20068,"slug":20069,"articleIntro":20068,"category":20070},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[20071],{"metadata":20072,"sys":20075,"fields":20082},{"tags":20073,"concepts":20074},[],[],{"space":20076,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20078,"publishedVersion":395,"revision":62,"contentType":20080,"locale":29},{"sys":20077},{"type":12,"linkType":13,"id":14},{"sys":20079},{"id":21,"type":12,"linkType":22},{"sys":20081},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20083,"metaTitle":405,"metaDescription":406,"mainTitle":20084,"subtitle":424,"heroImage":20099,"ctaButton":447,"ctaLink":448},[404],{"data":20085,"content":20086,"nodeType":74},{},[20087,20093],{"data":20088,"content":20089,"nodeType":78},{},[20090],{"data":20091,"marks":20092,"value":416,"nodeType":82},{},[],{"data":20094,"content":20095,"nodeType":87},{},[20096],{"data":20097,"marks":20098,"value":423,"nodeType":82},{},[],{"metadata":20100,"sys":20103,"fields":20108},{"tags":20101,"concepts":20102},[],[],{"space":20104,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20106,"publishedVersion":62,"revision":44,"locale":29},{"sys":20105},{"type":12,"linkType":13,"id":14},{"sys":20107},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20109},{"url":439,"details":20110,"fileName":445,"contentType":446},{"size":441,"image":20111},{"width":443,"height":444},{"sys":20113,"fields":20116},{"id":20114,"createdAt":20115},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":20117,"slug":20118,"articleIntro":20117,"category":20119},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[20120],{"metadata":20121,"sys":20124,"fields":20131},{"tags":20122,"concepts":20123},[],[],{"space":20125,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20127,"publishedVersion":395,"revision":62,"contentType":20129,"locale":29},{"sys":20126},{"type":12,"linkType":13,"id":14},{"sys":20128},{"id":21,"type":12,"linkType":22},{"sys":20130},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20132,"metaTitle":405,"metaDescription":406,"mainTitle":20133,"subtitle":424,"heroImage":20148,"ctaButton":447,"ctaLink":448},[404],{"data":20134,"content":20135,"nodeType":74},{},[20136,20142],{"data":20137,"content":20138,"nodeType":78},{},[20139],{"data":20140,"marks":20141,"value":416,"nodeType":82},{},[],{"data":20143,"content":20144,"nodeType":87},{},[20145],{"data":20146,"marks":20147,"value":423,"nodeType":82},{},[],{"metadata":20149,"sys":20152,"fields":20157},{"tags":20150,"concepts":20151},[],[],{"space":20153,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20155,"publishedVersion":62,"revision":44,"locale":29},{"sys":20154},{"type":12,"linkType":13,"id":14},{"sys":20156},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20158},{"url":439,"details":20159,"fileName":445,"contentType":446},{"size":441,"image":20160},{"width":443,"height":444},{"sys":20162,"fields":20165},{"id":20163,"createdAt":20164},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":20166,"slug":20167,"articleIntro":20166,"category":20168},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[20169],{"metadata":20170,"sys":20173,"fields":20180},{"tags":20171,"concepts":20172},[],[],{"space":20174,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20176,"publishedVersion":395,"revision":62,"contentType":20178,"locale":29},{"sys":20175},{"type":12,"linkType":13,"id":14},{"sys":20177},{"id":21,"type":12,"linkType":22},{"sys":20179},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20181,"metaTitle":405,"metaDescription":406,"mainTitle":20182,"subtitle":424,"heroImage":20197,"ctaButton":447,"ctaLink":448},[404],{"data":20183,"content":20184,"nodeType":74},{},[20185,20191],{"data":20186,"content":20187,"nodeType":78},{},[20188],{"data":20189,"marks":20190,"value":416,"nodeType":82},{},[],{"data":20192,"content":20193,"nodeType":87},{},[20194],{"data":20195,"marks":20196,"value":423,"nodeType":82},{},[],{"metadata":20198,"sys":20201,"fields":20206},{"tags":20199,"concepts":20200},[],[],{"space":20202,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20204,"publishedVersion":62,"revision":44,"locale":29},{"sys":20203},{"type":12,"linkType":13,"id":14},{"sys":20205},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20207},{"url":439,"details":20208,"fileName":445,"contentType":446},{"size":441,"image":20209},{"width":443,"height":444},{"sys":20211,"fields":20214},{"id":20212,"createdAt":20213},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":20215,"slug":20216,"articleIntro":20215,"category":20217},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[20218],{"metadata":20219,"sys":20222,"fields":20229},{"tags":20220,"concepts":20221},[],[],{"space":20223,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20225,"publishedVersion":395,"revision":62,"contentType":20227,"locale":29},{"sys":20224},{"type":12,"linkType":13,"id":14},{"sys":20226},{"id":21,"type":12,"linkType":22},{"sys":20228},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20230,"metaTitle":405,"metaDescription":406,"mainTitle":20231,"subtitle":424,"heroImage":20246,"ctaButton":447,"ctaLink":448},[404],{"data":20232,"content":20233,"nodeType":74},{},[20234,20240],{"data":20235,"content":20236,"nodeType":78},{},[20237],{"data":20238,"marks":20239,"value":416,"nodeType":82},{},[],{"data":20241,"content":20242,"nodeType":87},{},[20243],{"data":20244,"marks":20245,"value":423,"nodeType":82},{},[],{"metadata":20247,"sys":20250,"fields":20255},{"tags":20248,"concepts":20249},[],[],{"space":20251,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20253,"publishedVersion":62,"revision":44,"locale":29},{"sys":20252},{"type":12,"linkType":13,"id":14},{"sys":20254},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20256},{"url":439,"details":20257,"fileName":445,"contentType":446},{"size":441,"image":20258},{"width":443,"height":444},{"sys":20260,"fields":20263},{"id":20261,"createdAt":20262},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":20264,"slug":20265,"articleIntro":20264,"category":20266},"698 - Intégration fiscale","compte-698-integration-fiscale",[20267],{"metadata":20268,"sys":20271,"fields":20278},{"tags":20269,"concepts":20270},[],[],{"space":20272,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20274,"publishedVersion":395,"revision":62,"contentType":20276,"locale":29},{"sys":20273},{"type":12,"linkType":13,"id":14},{"sys":20275},{"id":21,"type":12,"linkType":22},{"sys":20277},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20279,"metaTitle":405,"metaDescription":406,"mainTitle":20280,"subtitle":424,"heroImage":20295,"ctaButton":447,"ctaLink":448},[404],{"data":20281,"content":20282,"nodeType":74},{},[20283,20289],{"data":20284,"content":20285,"nodeType":78},{},[20286],{"data":20287,"marks":20288,"value":416,"nodeType":82},{},[],{"data":20290,"content":20291,"nodeType":87},{},[20292],{"data":20293,"marks":20294,"value":423,"nodeType":82},{},[],{"metadata":20296,"sys":20299,"fields":20304},{"tags":20297,"concepts":20298},[],[],{"space":20300,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20302,"publishedVersion":62,"revision":44,"locale":29},{"sys":20301},{"type":12,"linkType":13,"id":14},{"sys":20303},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20305},{"url":439,"details":20306,"fileName":445,"contentType":446},{"size":441,"image":20307},{"width":443,"height":444},{"sys":20309,"fields":20312},{"id":20310,"createdAt":20311},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20313,"slug":20314,"articleIntro":20313,"category":20315},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20316],{"metadata":20317,"sys":20320,"fields":20327},{"tags":20318,"concepts":20319},[],[],{"space":20321,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20323,"publishedVersion":395,"revision":62,"contentType":20325,"locale":29},{"sys":20322},{"type":12,"linkType":13,"id":14},{"sys":20324},{"id":21,"type":12,"linkType":22},{"sys":20326},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20328,"metaTitle":405,"metaDescription":406,"mainTitle":20329,"subtitle":424,"heroImage":20344,"ctaButton":447,"ctaLink":448},[404],{"data":20330,"content":20331,"nodeType":74},{},[20332,20338],{"data":20333,"content":20334,"nodeType":78},{},[20335],{"data":20336,"marks":20337,"value":416,"nodeType":82},{},[],{"data":20339,"content":20340,"nodeType":87},{},[20341],{"data":20342,"marks":20343,"value":423,"nodeType":82},{},[],{"metadata":20345,"sys":20348,"fields":20353},{"tags":20346,"concepts":20347},[],[],{"space":20349,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20351,"publishedVersion":62,"revision":44,"locale":29},{"sys":20350},{"type":12,"linkType":13,"id":14},{"sys":20352},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20354},{"url":439,"details":20355,"fileName":445,"contentType":446},{"size":441,"image":20356},{"width":443,"height":444},{"sys":20358,"fields":20361},{"id":20359,"createdAt":20360},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":20362,"slug":20363,"articleIntro":20362,"category":20364},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[20365],{"metadata":20366,"sys":20369,"fields":20376},{"tags":20367,"concepts":20368},[],[],{"space":20370,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20372,"publishedVersion":395,"revision":62,"contentType":20374,"locale":29},{"sys":20371},{"type":12,"linkType":13,"id":14},{"sys":20373},{"id":21,"type":12,"linkType":22},{"sys":20375},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20377,"metaTitle":405,"metaDescription":406,"mainTitle":20378,"subtitle":424,"heroImage":20393,"ctaButton":447,"ctaLink":448},[404],{"data":20379,"content":20380,"nodeType":74},{},[20381,20387],{"data":20382,"content":20383,"nodeType":78},{},[20384],{"data":20385,"marks":20386,"value":416,"nodeType":82},{},[],{"data":20388,"content":20389,"nodeType":87},{},[20390],{"data":20391,"marks":20392,"value":423,"nodeType":82},{},[],{"metadata":20394,"sys":20397,"fields":20402},{"tags":20395,"concepts":20396},[],[],{"space":20398,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20400,"publishedVersion":62,"revision":44,"locale":29},{"sys":20399},{"type":12,"linkType":13,"id":14},{"sys":20401},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20403},{"url":439,"details":20404,"fileName":445,"contentType":446},{"size":441,"image":20405},{"width":443,"height":444},{"sys":20407,"fields":20410},{"id":20408,"createdAt":20409},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":20411,"slug":20412,"articleIntro":20411,"category":20413},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[20414],{"metadata":20415,"sys":20418,"fields":20425},{"tags":20416,"concepts":20417},[],[],{"space":20419,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20421,"publishedVersion":395,"revision":62,"contentType":20423,"locale":29},{"sys":20420},{"type":12,"linkType":13,"id":14},{"sys":20422},{"id":21,"type":12,"linkType":22},{"sys":20424},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20426,"metaTitle":405,"metaDescription":406,"mainTitle":20427,"subtitle":424,"heroImage":20442,"ctaButton":447,"ctaLink":448},[404],{"data":20428,"content":20429,"nodeType":74},{},[20430,20436],{"data":20431,"content":20432,"nodeType":78},{},[20433],{"data":20434,"marks":20435,"value":416,"nodeType":82},{},[],{"data":20437,"content":20438,"nodeType":87},{},[20439],{"data":20440,"marks":20441,"value":423,"nodeType":82},{},[],{"metadata":20443,"sys":20446,"fields":20451},{"tags":20444,"concepts":20445},[],[],{"space":20447,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20449,"publishedVersion":62,"revision":44,"locale":29},{"sys":20448},{"type":12,"linkType":13,"id":14},{"sys":20450},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20452},{"url":439,"details":20453,"fileName":445,"contentType":446},{"size":441,"image":20454},{"width":443,"height":444},{"sys":20456,"fields":20459},{"id":20457,"createdAt":20458},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":20460,"slug":20461,"articleIntro":20460,"category":20462},"2748 - Autres prêts","compte-2748-autres-prets",[20463],{"metadata":20464,"sys":20467,"fields":20474},{"tags":20465,"concepts":20466},[],[],{"space":20468,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20470,"publishedVersion":395,"revision":62,"contentType":20472,"locale":29},{"sys":20469},{"type":12,"linkType":13,"id":14},{"sys":20471},{"id":21,"type":12,"linkType":22},{"sys":20473},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20475,"metaTitle":405,"metaDescription":406,"mainTitle":20476,"subtitle":424,"heroImage":20491,"ctaButton":447,"ctaLink":448},[404],{"data":20477,"content":20478,"nodeType":74},{},[20479,20485],{"data":20480,"content":20481,"nodeType":78},{},[20482],{"data":20483,"marks":20484,"value":416,"nodeType":82},{},[],{"data":20486,"content":20487,"nodeType":87},{},[20488],{"data":20489,"marks":20490,"value":423,"nodeType":82},{},[],{"metadata":20492,"sys":20495,"fields":20500},{"tags":20493,"concepts":20494},[],[],{"space":20496,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20498,"publishedVersion":62,"revision":44,"locale":29},{"sys":20497},{"type":12,"linkType":13,"id":14},{"sys":20499},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20501},{"url":439,"details":20502,"fileName":445,"contentType":446},{"size":441,"image":20503},{"width":443,"height":444},{"sys":20505,"fields":20508},{"id":20506,"createdAt":20507},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":20509,"slug":20510,"articleIntro":20509,"category":20511},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[20512],{"metadata":20513,"sys":20516,"fields":20523},{"tags":20514,"concepts":20515},[],[],{"space":20517,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20519,"publishedVersion":395,"revision":62,"contentType":20521,"locale":29},{"sys":20518},{"type":12,"linkType":13,"id":14},{"sys":20520},{"id":21,"type":12,"linkType":22},{"sys":20522},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20524,"metaTitle":405,"metaDescription":406,"mainTitle":20525,"subtitle":424,"heroImage":20540,"ctaButton":447,"ctaLink":448},[404],{"data":20526,"content":20527,"nodeType":74},{},[20528,20534],{"data":20529,"content":20530,"nodeType":78},{},[20531],{"data":20532,"marks":20533,"value":416,"nodeType":82},{},[],{"data":20535,"content":20536,"nodeType":87},{},[20537],{"data":20538,"marks":20539,"value":423,"nodeType":82},{},[],{"metadata":20541,"sys":20544,"fields":20549},{"tags":20542,"concepts":20543},[],[],{"space":20545,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20547,"publishedVersion":62,"revision":44,"locale":29},{"sys":20546},{"type":12,"linkType":13,"id":14},{"sys":20548},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20550},{"url":439,"details":20551,"fileName":445,"contentType":446},{"size":441,"image":20552},{"width":443,"height":444},{"sys":20554,"fields":20557},{"id":20555,"createdAt":20556},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":20558,"slug":20559,"articleIntro":-1,"category":20560},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[20561],{"metadata":20562,"sys":20565,"fields":20572},{"tags":20563,"concepts":20564},[],[],{"space":20566,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20568,"publishedVersion":395,"revision":62,"contentType":20570,"locale":29},{"sys":20567},{"type":12,"linkType":13,"id":14},{"sys":20569},{"id":21,"type":12,"linkType":22},{"sys":20571},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20573,"metaTitle":405,"metaDescription":406,"mainTitle":20574,"subtitle":424,"heroImage":20589,"ctaButton":447,"ctaLink":448},[404],{"data":20575,"content":20576,"nodeType":74},{},[20577,20583],{"data":20578,"content":20579,"nodeType":78},{},[20580],{"data":20581,"marks":20582,"value":416,"nodeType":82},{},[],{"data":20584,"content":20585,"nodeType":87},{},[20586],{"data":20587,"marks":20588,"value":423,"nodeType":82},{},[],{"metadata":20590,"sys":20593,"fields":20598},{"tags":20591,"concepts":20592},[],[],{"space":20594,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20596,"publishedVersion":62,"revision":44,"locale":29},{"sys":20595},{"type":12,"linkType":13,"id":14},{"sys":20597},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20599},{"url":439,"details":20600,"fileName":445,"contentType":446},{"size":441,"image":20601},{"width":443,"height":444},{"sys":20603,"fields":20606},{"id":20604,"createdAt":20605},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":20607,"slug":20608,"articleIntro":20607,"category":20609},"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",[20610],{"metadata":20611,"sys":20614,"fields":20621},{"tags":20612,"concepts":20613},[],[],{"space":20615,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20617,"publishedVersion":395,"revision":62,"contentType":20619,"locale":29},{"sys":20616},{"type":12,"linkType":13,"id":14},{"sys":20618},{"id":21,"type":12,"linkType":22},{"sys":20620},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20622,"metaTitle":405,"metaDescription":406,"mainTitle":20623,"subtitle":424,"heroImage":20638,"ctaButton":447,"ctaLink":448},[404],{"data":20624,"content":20625,"nodeType":74},{},[20626,20632],{"data":20627,"content":20628,"nodeType":78},{},[20629],{"data":20630,"marks":20631,"value":416,"nodeType":82},{},[],{"data":20633,"content":20634,"nodeType":87},{},[20635],{"data":20636,"marks":20637,"value":423,"nodeType":82},{},[],{"metadata":20639,"sys":20642,"fields":20647},{"tags":20640,"concepts":20641},[],[],{"space":20643,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20645,"publishedVersion":62,"revision":44,"locale":29},{"sys":20644},{"type":12,"linkType":13,"id":14},{"sys":20646},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20648},{"url":439,"details":20649,"fileName":445,"contentType":446},{"size":441,"image":20650},{"width":443,"height":444},{"sys":20652,"fields":20655},{"id":20653,"createdAt":20654},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":20656,"slug":20657,"articleIntro":20656,"category":20658},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[20659],{"metadata":20660,"sys":20663,"fields":20670},{"tags":20661,"concepts":20662},[],[],{"space":20664,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20666,"publishedVersion":395,"revision":62,"contentType":20668,"locale":29},{"sys":20665},{"type":12,"linkType":13,"id":14},{"sys":20667},{"id":21,"type":12,"linkType":22},{"sys":20669},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20671,"metaTitle":405,"metaDescription":406,"mainTitle":20672,"subtitle":424,"heroImage":20687,"ctaButton":447,"ctaLink":448},[404],{"data":20673,"content":20674,"nodeType":74},{},[20675,20681],{"data":20676,"content":20677,"nodeType":78},{},[20678],{"data":20679,"marks":20680,"value":416,"nodeType":82},{},[],{"data":20682,"content":20683,"nodeType":87},{},[20684],{"data":20685,"marks":20686,"value":423,"nodeType":82},{},[],{"metadata":20688,"sys":20691,"fields":20696},{"tags":20689,"concepts":20690},[],[],{"space":20692,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20694,"publishedVersion":62,"revision":44,"locale":29},{"sys":20693},{"type":12,"linkType":13,"id":14},{"sys":20695},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20697},{"url":439,"details":20698,"fileName":445,"contentType":446},{"size":441,"image":20699},{"width":443,"height":444},{"sys":20701,"fields":20704},{"id":20702,"createdAt":20703},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":20705,"slug":20706,"articleIntro":20705,"category":20707},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[20708],{"metadata":20709,"sys":20712,"fields":20719},{"tags":20710,"concepts":20711},[],[],{"space":20713,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20715,"publishedVersion":395,"revision":62,"contentType":20717,"locale":29},{"sys":20714},{"type":12,"linkType":13,"id":14},{"sys":20716},{"id":21,"type":12,"linkType":22},{"sys":20718},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20720,"metaTitle":405,"metaDescription":406,"mainTitle":20721,"subtitle":424,"heroImage":20736,"ctaButton":447,"ctaLink":448},[404],{"data":20722,"content":20723,"nodeType":74},{},[20724,20730],{"data":20725,"content":20726,"nodeType":78},{},[20727],{"data":20728,"marks":20729,"value":416,"nodeType":82},{},[],{"data":20731,"content":20732,"nodeType":87},{},[20733],{"data":20734,"marks":20735,"value":423,"nodeType":82},{},[],{"metadata":20737,"sys":20740,"fields":20745},{"tags":20738,"concepts":20739},[],[],{"space":20741,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20743,"publishedVersion":62,"revision":44,"locale":29},{"sys":20742},{"type":12,"linkType":13,"id":14},{"sys":20744},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20746},{"url":439,"details":20747,"fileName":445,"contentType":446},{"size":441,"image":20748},{"width":443,"height":444},{"sys":20750,"fields":20753},{"id":20751,"createdAt":20752},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":20754,"slug":20755,"articleIntro":20754,"category":20756},"473 - Comptes d'attente","compte-473-comptes-d-attente",[20757],{"metadata":20758,"sys":20761,"fields":20768},{"tags":20759,"concepts":20760},[],[],{"space":20762,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20764,"publishedVersion":395,"revision":62,"contentType":20766,"locale":29},{"sys":20763},{"type":12,"linkType":13,"id":14},{"sys":20765},{"id":21,"type":12,"linkType":22},{"sys":20767},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20769,"metaTitle":405,"metaDescription":406,"mainTitle":20770,"subtitle":424,"heroImage":20785,"ctaButton":447,"ctaLink":448},[404],{"data":20771,"content":20772,"nodeType":74},{},[20773,20779],{"data":20774,"content":20775,"nodeType":78},{},[20776],{"data":20777,"marks":20778,"value":416,"nodeType":82},{},[],{"data":20780,"content":20781,"nodeType":87},{},[20782],{"data":20783,"marks":20784,"value":423,"nodeType":82},{},[],{"metadata":20786,"sys":20789,"fields":20794},{"tags":20787,"concepts":20788},[],[],{"space":20790,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20792,"publishedVersion":62,"revision":44,"locale":29},{"sys":20791},{"type":12,"linkType":13,"id":14},{"sys":20793},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20795},{"url":439,"details":20796,"fileName":445,"contentType":446},{"size":441,"image":20797},{"width":443,"height":444},{"sys":20799,"fields":20802},{"id":20800,"createdAt":20801},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":20803,"slug":20804,"articleIntro":20803,"category":20805},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[20806],{"metadata":20807,"sys":20810,"fields":20817},{"tags":20808,"concepts":20809},[],[],{"space":20811,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20813,"publishedVersion":395,"revision":62,"contentType":20815,"locale":29},{"sys":20812},{"type":12,"linkType":13,"id":14},{"sys":20814},{"id":21,"type":12,"linkType":22},{"sys":20816},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20818,"metaTitle":405,"metaDescription":406,"mainTitle":20819,"subtitle":424,"heroImage":20834,"ctaButton":447,"ctaLink":448},[404],{"data":20820,"content":20821,"nodeType":74},{},[20822,20828],{"data":20823,"content":20824,"nodeType":78},{},[20825],{"data":20826,"marks":20827,"value":416,"nodeType":82},{},[],{"data":20829,"content":20830,"nodeType":87},{},[20831],{"data":20832,"marks":20833,"value":423,"nodeType":82},{},[],{"metadata":20835,"sys":20838,"fields":20843},{"tags":20836,"concepts":20837},[],[],{"space":20839,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20841,"publishedVersion":62,"revision":44,"locale":29},{"sys":20840},{"type":12,"linkType":13,"id":14},{"sys":20842},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20844},{"url":439,"details":20845,"fileName":445,"contentType":446},{"size":441,"image":20846},{"width":443,"height":444},{"sys":20848,"fields":20851},{"id":20849,"createdAt":20850},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":20852,"slug":20853,"articleIntro":20852,"category":20854},"1688 - Intérêts courus","compte-1688-interets-courus",[20855],{"metadata":20856,"sys":20859,"fields":20866},{"tags":20857,"concepts":20858},[],[],{"space":20860,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20862,"publishedVersion":395,"revision":62,"contentType":20864,"locale":29},{"sys":20861},{"type":12,"linkType":13,"id":14},{"sys":20863},{"id":21,"type":12,"linkType":22},{"sys":20865},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20867,"metaTitle":405,"metaDescription":406,"mainTitle":20868,"subtitle":424,"heroImage":20883,"ctaButton":447,"ctaLink":448},[404],{"data":20869,"content":20870,"nodeType":74},{},[20871,20877],{"data":20872,"content":20873,"nodeType":78},{},[20874],{"data":20875,"marks":20876,"value":416,"nodeType":82},{},[],{"data":20878,"content":20879,"nodeType":87},{},[20880],{"data":20881,"marks":20882,"value":423,"nodeType":82},{},[],{"metadata":20884,"sys":20887,"fields":20892},{"tags":20885,"concepts":20886},[],[],{"space":20888,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20890,"publishedVersion":62,"revision":44,"locale":29},{"sys":20889},{"type":12,"linkType":13,"id":14},{"sys":20891},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20893},{"url":439,"details":20894,"fileName":445,"contentType":446},{"size":441,"image":20895},{"width":443,"height":444},{"sys":20897,"fields":20900},{"id":20898,"createdAt":20899},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":20901,"slug":20902,"articleIntro":-1,"category":20903},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[20904],{"metadata":20905,"sys":20908,"fields":20915},{"tags":20906,"concepts":20907},[],[],{"space":20909,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20911,"publishedVersion":395,"revision":62,"contentType":20913,"locale":29},{"sys":20910},{"type":12,"linkType":13,"id":14},{"sys":20912},{"id":21,"type":12,"linkType":22},{"sys":20914},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20916,"metaTitle":405,"metaDescription":406,"mainTitle":20917,"subtitle":424,"heroImage":20932,"ctaButton":447,"ctaLink":448},[404],{"data":20918,"content":20919,"nodeType":74},{},[20920,20926],{"data":20921,"content":20922,"nodeType":78},{},[20923],{"data":20924,"marks":20925,"value":416,"nodeType":82},{},[],{"data":20927,"content":20928,"nodeType":87},{},[20929],{"data":20930,"marks":20931,"value":423,"nodeType":82},{},[],{"metadata":20933,"sys":20936,"fields":20941},{"tags":20934,"concepts":20935},[],[],{"space":20937,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20939,"publishedVersion":62,"revision":44,"locale":29},{"sys":20938},{"type":12,"linkType":13,"id":14},{"sys":20940},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20942},{"url":439,"details":20943,"fileName":445,"contentType":446},{"size":441,"image":20944},{"width":443,"height":444},{"sys":20946,"fields":20948},{"id":20947,"createdAt":7759},"2AsCehfNKF5belxwySwOk8",{"title":20949,"slug":20950,"articleIntro":20949,"category":20951},"2611 - Actions","compte-2611-actions",[20952],{"metadata":20953,"sys":20956,"fields":20963},{"tags":20954,"concepts":20955},[],[],{"space":20957,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":20959,"publishedVersion":395,"revision":62,"contentType":20961,"locale":29},{"sys":20958},{"type":12,"linkType":13,"id":14},{"sys":20960},{"id":21,"type":12,"linkType":22},{"sys":20962},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":20964,"metaTitle":405,"metaDescription":406,"mainTitle":20965,"subtitle":424,"heroImage":20980,"ctaButton":447,"ctaLink":448},[404],{"data":20966,"content":20967,"nodeType":74},{},[20968,20974],{"data":20969,"content":20970,"nodeType":78},{},[20971],{"data":20972,"marks":20973,"value":416,"nodeType":82},{},[],{"data":20975,"content":20976,"nodeType":87},{},[20977],{"data":20978,"marks":20979,"value":423,"nodeType":82},{},[],{"metadata":20981,"sys":20984,"fields":20989},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":20987,"publishedVersion":62,"revision":44,"locale":29},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":20990},{"url":439,"details":20991,"fileName":445,"contentType":446},{"size":441,"image":20992},{"width":443,"height":444},{"sys":20994,"fields":20997},{"id":20995,"createdAt":20996},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":20998,"slug":20999,"articleIntro":20998,"category":21000},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[21001],{"metadata":21002,"sys":21005,"fields":21012},{"tags":21003,"concepts":21004},[],[],{"space":21006,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21008,"publishedVersion":395,"revision":62,"contentType":21010,"locale":29},{"sys":21007},{"type":12,"linkType":13,"id":14},{"sys":21009},{"id":21,"type":12,"linkType":22},{"sys":21011},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21013,"metaTitle":405,"metaDescription":406,"mainTitle":21014,"subtitle":424,"heroImage":21029,"ctaButton":447,"ctaLink":448},[404],{"data":21015,"content":21016,"nodeType":74},{},[21017,21023],{"data":21018,"content":21019,"nodeType":78},{},[21020],{"data":21021,"marks":21022,"value":416,"nodeType":82},{},[],{"data":21024,"content":21025,"nodeType":87},{},[21026],{"data":21027,"marks":21028,"value":423,"nodeType":82},{},[],{"metadata":21030,"sys":21033,"fields":21038},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21036,"publishedVersion":62,"revision":44,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21039},{"url":439,"details":21040,"fileName":445,"contentType":446},{"size":441,"image":21041},{"width":443,"height":444},{"sys":21043,"fields":21046},{"id":21044,"createdAt":21045},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":21047,"slug":21048,"articleIntro":-1,"category":21049},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[21050],{"metadata":21051,"sys":21054,"fields":21061},{"tags":21052,"concepts":21053},[],[],{"space":21055,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21057,"publishedVersion":395,"revision":62,"contentType":21059,"locale":29},{"sys":21056},{"type":12,"linkType":13,"id":14},{"sys":21058},{"id":21,"type":12,"linkType":22},{"sys":21060},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21062,"metaTitle":405,"metaDescription":406,"mainTitle":21063,"subtitle":424,"heroImage":21078,"ctaButton":447,"ctaLink":448},[404],{"data":21064,"content":21065,"nodeType":74},{},[21066,21072],{"data":21067,"content":21068,"nodeType":78},{},[21069],{"data":21070,"marks":21071,"value":416,"nodeType":82},{},[],{"data":21073,"content":21074,"nodeType":87},{},[21075],{"data":21076,"marks":21077,"value":423,"nodeType":82},{},[],{"metadata":21079,"sys":21082,"fields":21087},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21085,"publishedVersion":62,"revision":44,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21088},{"url":439,"details":21089,"fileName":445,"contentType":446},{"size":441,"image":21090},{"width":443,"height":444},{"sys":21092,"fields":21095},{"id":21093,"createdAt":21094},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":21096,"slug":21097,"articleIntro":21096,"category":21098},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[21099],{"metadata":21100,"sys":21103,"fields":21110},{"tags":21101,"concepts":21102},[],[],{"space":21104,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21106,"publishedVersion":395,"revision":62,"contentType":21108,"locale":29},{"sys":21105},{"type":12,"linkType":13,"id":14},{"sys":21107},{"id":21,"type":12,"linkType":22},{"sys":21109},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21111,"metaTitle":405,"metaDescription":406,"mainTitle":21112,"subtitle":424,"heroImage":21127,"ctaButton":447,"ctaLink":448},[404],{"data":21113,"content":21114,"nodeType":74},{},[21115,21121],{"data":21116,"content":21117,"nodeType":78},{},[21118],{"data":21119,"marks":21120,"value":416,"nodeType":82},{},[],{"data":21122,"content":21123,"nodeType":87},{},[21124],{"data":21125,"marks":21126,"value":423,"nodeType":82},{},[],{"metadata":21128,"sys":21131,"fields":21136},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21134,"publishedVersion":62,"revision":44,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21137},{"url":439,"details":21138,"fileName":445,"contentType":446},{"size":441,"image":21139},{"width":443,"height":444},{"sys":21141,"fields":21144},{"id":21142,"createdAt":21143},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":21145,"slug":21146,"articleIntro":21145,"category":21147},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[21148],{"metadata":21149,"sys":21152,"fields":21159},{"tags":21150,"concepts":21151},[],[],{"space":21153,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21155,"publishedVersion":395,"revision":62,"contentType":21157,"locale":29},{"sys":21154},{"type":12,"linkType":13,"id":14},{"sys":21156},{"id":21,"type":12,"linkType":22},{"sys":21158},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21160,"metaTitle":405,"metaDescription":406,"mainTitle":21161,"subtitle":424,"heroImage":21176,"ctaButton":447,"ctaLink":448},[404],{"data":21162,"content":21163,"nodeType":74},{},[21164,21170],{"data":21165,"content":21166,"nodeType":78},{},[21167],{"data":21168,"marks":21169,"value":416,"nodeType":82},{},[],{"data":21171,"content":21172,"nodeType":87},{},[21173],{"data":21174,"marks":21175,"value":423,"nodeType":82},{},[],{"metadata":21177,"sys":21180,"fields":21185},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21183,"publishedVersion":62,"revision":44,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21186},{"url":439,"details":21187,"fileName":445,"contentType":446},{"size":441,"image":21188},{"width":443,"height":444},{"sys":21190,"fields":21193},{"id":21191,"createdAt":21192},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":21194,"slug":21195,"articleIntro":21194,"category":21196},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[21197],{"metadata":21198,"sys":21201,"fields":21208},{"tags":21199,"concepts":21200},[],[],{"space":21202,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21204,"publishedVersion":395,"revision":62,"contentType":21206,"locale":29},{"sys":21203},{"type":12,"linkType":13,"id":14},{"sys":21205},{"id":21,"type":12,"linkType":22},{"sys":21207},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21209,"metaTitle":405,"metaDescription":406,"mainTitle":21210,"subtitle":424,"heroImage":21225,"ctaButton":447,"ctaLink":448},[404],{"data":21211,"content":21212,"nodeType":74},{},[21213,21219],{"data":21214,"content":21215,"nodeType":78},{},[21216],{"data":21217,"marks":21218,"value":416,"nodeType":82},{},[],{"data":21220,"content":21221,"nodeType":87},{},[21222],{"data":21223,"marks":21224,"value":423,"nodeType":82},{},[],{"metadata":21226,"sys":21229,"fields":21234},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21232,"publishedVersion":62,"revision":44,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21235},{"url":439,"details":21236,"fileName":445,"contentType":446},{"size":441,"image":21237},{"width":443,"height":444},{"sys":21239,"fields":21242},{"id":21240,"createdAt":21241},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":21243,"slug":21244,"articleIntro":21243,"category":21245},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[21246],{"metadata":21247,"sys":21250,"fields":21257},{"tags":21248,"concepts":21249},[],[],{"space":21251,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21253,"publishedVersion":395,"revision":62,"contentType":21255,"locale":29},{"sys":21252},{"type":12,"linkType":13,"id":14},{"sys":21254},{"id":21,"type":12,"linkType":22},{"sys":21256},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21258,"metaTitle":405,"metaDescription":406,"mainTitle":21259,"subtitle":424,"heroImage":21274,"ctaButton":447,"ctaLink":448},[404],{"data":21260,"content":21261,"nodeType":74},{},[21262,21268],{"data":21263,"content":21264,"nodeType":78},{},[21265],{"data":21266,"marks":21267,"value":416,"nodeType":82},{},[],{"data":21269,"content":21270,"nodeType":87},{},[21271],{"data":21272,"marks":21273,"value":423,"nodeType":82},{},[],{"metadata":21275,"sys":21278,"fields":21283},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21281,"publishedVersion":62,"revision":44,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21284},{"url":439,"details":21285,"fileName":445,"contentType":446},{"size":441,"image":21286},{"width":443,"height":444},{"sys":21288,"fields":21291},{"id":21289,"createdAt":21290},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":21292,"slug":21293,"articleIntro":21292,"category":21294},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[21295],{"metadata":21296,"sys":21299,"fields":21306},{"tags":21297,"concepts":21298},[],[],{"space":21300,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21302,"publishedVersion":395,"revision":62,"contentType":21304,"locale":29},{"sys":21301},{"type":12,"linkType":13,"id":14},{"sys":21303},{"id":21,"type":12,"linkType":22},{"sys":21305},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21307,"metaTitle":405,"metaDescription":406,"mainTitle":21308,"subtitle":424,"heroImage":21323,"ctaButton":447,"ctaLink":448},[404],{"data":21309,"content":21310,"nodeType":74},{},[21311,21317],{"data":21312,"content":21313,"nodeType":78},{},[21314],{"data":21315,"marks":21316,"value":416,"nodeType":82},{},[],{"data":21318,"content":21319,"nodeType":87},{},[21320],{"data":21321,"marks":21322,"value":423,"nodeType":82},{},[],{"metadata":21324,"sys":21327,"fields":21332},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21330,"publishedVersion":62,"revision":44,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21333},{"url":439,"details":21334,"fileName":445,"contentType":446},{"size":441,"image":21335},{"width":443,"height":444},{"sys":21337,"fields":21340},{"id":21338,"createdAt":21339},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":21341,"slug":21342,"articleIntro":21341,"category":21343},"472 - Comptes d'attente","compte-472-comptes-d-attente",[21344],{"metadata":21345,"sys":21348,"fields":21355},{"tags":21346,"concepts":21347},[],[],{"space":21349,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21351,"publishedVersion":395,"revision":62,"contentType":21353,"locale":29},{"sys":21350},{"type":12,"linkType":13,"id":14},{"sys":21352},{"id":21,"type":12,"linkType":22},{"sys":21354},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21356,"metaTitle":405,"metaDescription":406,"mainTitle":21357,"subtitle":424,"heroImage":21372,"ctaButton":447,"ctaLink":448},[404],{"data":21358,"content":21359,"nodeType":74},{},[21360,21366],{"data":21361,"content":21362,"nodeType":78},{},[21363],{"data":21364,"marks":21365,"value":416,"nodeType":82},{},[],{"data":21367,"content":21368,"nodeType":87},{},[21369],{"data":21370,"marks":21371,"value":423,"nodeType":82},{},[],{"metadata":21373,"sys":21376,"fields":21381},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21379,"publishedVersion":62,"revision":44,"locale":29},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21382},{"url":439,"details":21383,"fileName":445,"contentType":446},{"size":441,"image":21384},{"width":443,"height":444},{"sys":21386,"fields":21389},{"id":21387,"createdAt":21388},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":21390,"slug":21391,"articleIntro":21390,"category":21392},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[21393],{"metadata":21394,"sys":21397,"fields":21404},{"tags":21395,"concepts":21396},[],[],{"space":21398,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21400,"publishedVersion":395,"revision":62,"contentType":21402,"locale":29},{"sys":21399},{"type":12,"linkType":13,"id":14},{"sys":21401},{"id":21,"type":12,"linkType":22},{"sys":21403},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21405,"metaTitle":405,"metaDescription":406,"mainTitle":21406,"subtitle":424,"heroImage":21421,"ctaButton":447,"ctaLink":448},[404],{"data":21407,"content":21408,"nodeType":74},{},[21409,21415],{"data":21410,"content":21411,"nodeType":78},{},[21412],{"data":21413,"marks":21414,"value":416,"nodeType":82},{},[],{"data":21416,"content":21417,"nodeType":87},{},[21418],{"data":21419,"marks":21420,"value":423,"nodeType":82},{},[],{"metadata":21422,"sys":21425,"fields":21430},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21428,"publishedVersion":62,"revision":44,"locale":29},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21431},{"url":439,"details":21432,"fileName":445,"contentType":446},{"size":441,"image":21433},{"width":443,"height":444},{"sys":21435,"fields":21438},{"id":21436,"createdAt":21437},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":21439,"slug":21440,"articleIntro":-1,"category":21441},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[21442],{"metadata":21443,"sys":21446,"fields":21453},{"tags":21444,"concepts":21445},[],[],{"space":21447,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21449,"publishedVersion":395,"revision":62,"contentType":21451,"locale":29},{"sys":21448},{"type":12,"linkType":13,"id":14},{"sys":21450},{"id":21,"type":12,"linkType":22},{"sys":21452},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21454,"metaTitle":405,"metaDescription":406,"mainTitle":21455,"subtitle":424,"heroImage":21470,"ctaButton":447,"ctaLink":448},[404],{"data":21456,"content":21457,"nodeType":74},{},[21458,21464],{"data":21459,"content":21460,"nodeType":78},{},[21461],{"data":21462,"marks":21463,"value":416,"nodeType":82},{},[],{"data":21465,"content":21466,"nodeType":87},{},[21467],{"data":21468,"marks":21469,"value":423,"nodeType":82},{},[],{"metadata":21471,"sys":21474,"fields":21479},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21477,"publishedVersion":62,"revision":44,"locale":29},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21480},{"url":439,"details":21481,"fileName":445,"contentType":446},{"size":441,"image":21482},{"width":443,"height":444},{"sys":21484,"fields":21487},{"id":21485,"createdAt":21486},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21488,"slug":21489,"articleIntro":21488,"category":21490},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21491],{"metadata":21492,"sys":21495,"fields":21502},{"tags":21493,"concepts":21494},[],[],{"space":21496,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21498,"publishedVersion":395,"revision":62,"contentType":21500,"locale":29},{"sys":21497},{"type":12,"linkType":13,"id":14},{"sys":21499},{"id":21,"type":12,"linkType":22},{"sys":21501},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21503,"metaTitle":405,"metaDescription":406,"mainTitle":21504,"subtitle":424,"heroImage":21519,"ctaButton":447,"ctaLink":448},[404],{"data":21505,"content":21506,"nodeType":74},{},[21507,21513],{"data":21508,"content":21509,"nodeType":78},{},[21510],{"data":21511,"marks":21512,"value":416,"nodeType":82},{},[],{"data":21514,"content":21515,"nodeType":87},{},[21516],{"data":21517,"marks":21518,"value":423,"nodeType":82},{},[],{"metadata":21520,"sys":21523,"fields":21528},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21526,"publishedVersion":62,"revision":44,"locale":29},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21529},{"url":439,"details":21530,"fileName":445,"contentType":446},{"size":441,"image":21531},{"width":443,"height":444},{"sys":21533,"fields":21536},{"id":21534,"createdAt":21535},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":21537,"slug":21538,"articleIntro":-1,"category":21539},"Compte 71 - Production stockée","compte-71-production-stockee",[21540],{"metadata":21541,"sys":21544,"fields":21551},{"tags":21542,"concepts":21543},[],[],{"space":21545,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21547,"publishedVersion":395,"revision":62,"contentType":21549,"locale":29},{"sys":21546},{"type":12,"linkType":13,"id":14},{"sys":21548},{"id":21,"type":12,"linkType":22},{"sys":21550},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21552,"metaTitle":405,"metaDescription":406,"mainTitle":21553,"subtitle":424,"heroImage":21568,"ctaButton":447,"ctaLink":448},[404],{"data":21554,"content":21555,"nodeType":74},{},[21556,21562],{"data":21557,"content":21558,"nodeType":78},{},[21559],{"data":21560,"marks":21561,"value":416,"nodeType":82},{},[],{"data":21563,"content":21564,"nodeType":87},{},[21565],{"data":21566,"marks":21567,"value":423,"nodeType":82},{},[],{"metadata":21569,"sys":21572,"fields":21577},{"tags":21570,"concepts":21571},[],[],{"space":21573,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21575,"publishedVersion":62,"revision":44,"locale":29},{"sys":21574},{"type":12,"linkType":13,"id":14},{"sys":21576},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21578},{"url":439,"details":21579,"fileName":445,"contentType":446},{"size":441,"image":21580},{"width":443,"height":444},{"sys":21582,"fields":21585},{"id":21583,"createdAt":21584},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":21586,"slug":21587,"articleIntro":-1,"category":21588},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[21589],{"metadata":21590,"sys":21593,"fields":21600},{"tags":21591,"concepts":21592},[],[],{"space":21594,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21596,"publishedVersion":395,"revision":62,"contentType":21598,"locale":29},{"sys":21595},{"type":12,"linkType":13,"id":14},{"sys":21597},{"id":21,"type":12,"linkType":22},{"sys":21599},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21601,"metaTitle":405,"metaDescription":406,"mainTitle":21602,"subtitle":424,"heroImage":21617,"ctaButton":447,"ctaLink":448},[404],{"data":21603,"content":21604,"nodeType":74},{},[21605,21611],{"data":21606,"content":21607,"nodeType":78},{},[21608],{"data":21609,"marks":21610,"value":416,"nodeType":82},{},[],{"data":21612,"content":21613,"nodeType":87},{},[21614],{"data":21615,"marks":21616,"value":423,"nodeType":82},{},[],{"metadata":21618,"sys":21621,"fields":21626},{"tags":21619,"concepts":21620},[],[],{"space":21622,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21624,"publishedVersion":62,"revision":44,"locale":29},{"sys":21623},{"type":12,"linkType":13,"id":14},{"sys":21625},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21627},{"url":439,"details":21628,"fileName":445,"contentType":446},{"size":441,"image":21629},{"width":443,"height":444},{"sys":21631,"fields":21634},{"id":21632,"createdAt":21633},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":21635,"slug":21636,"articleIntro":21637,"category":21638},"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.",[21639],{"metadata":21640,"sys":21643,"fields":21650},{"tags":21641,"concepts":21642},[],[],{"space":21644,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21646,"publishedVersion":395,"revision":62,"contentType":21648,"locale":29},{"sys":21645},{"type":12,"linkType":13,"id":14},{"sys":21647},{"id":21,"type":12,"linkType":22},{"sys":21649},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21651,"metaTitle":405,"metaDescription":406,"mainTitle":21652,"subtitle":424,"heroImage":21667,"ctaButton":447,"ctaLink":448},[404],{"data":21653,"content":21654,"nodeType":74},{},[21655,21661],{"data":21656,"content":21657,"nodeType":78},{},[21658],{"data":21659,"marks":21660,"value":416,"nodeType":82},{},[],{"data":21662,"content":21663,"nodeType":87},{},[21664],{"data":21665,"marks":21666,"value":423,"nodeType":82},{},[],{"metadata":21668,"sys":21671,"fields":21676},{"tags":21669,"concepts":21670},[],[],{"space":21672,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21674,"publishedVersion":62,"revision":44,"locale":29},{"sys":21673},{"type":12,"linkType":13,"id":14},{"sys":21675},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21677},{"url":439,"details":21678,"fileName":445,"contentType":446},{"size":441,"image":21679},{"width":443,"height":444},{"sys":21681,"fields":21684},{"id":21682,"createdAt":21683},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":21685,"slug":21686,"articleIntro":21685,"category":21687},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[21688],{"metadata":21689,"sys":21692,"fields":21699},{"tags":21690,"concepts":21691},[],[],{"space":21693,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21695,"publishedVersion":395,"revision":62,"contentType":21697,"locale":29},{"sys":21694},{"type":12,"linkType":13,"id":14},{"sys":21696},{"id":21,"type":12,"linkType":22},{"sys":21698},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21700,"metaTitle":405,"metaDescription":406,"mainTitle":21701,"subtitle":424,"heroImage":21716,"ctaButton":447,"ctaLink":448},[404],{"data":21702,"content":21703,"nodeType":74},{},[21704,21710],{"data":21705,"content":21706,"nodeType":78},{},[21707],{"data":21708,"marks":21709,"value":416,"nodeType":82},{},[],{"data":21711,"content":21712,"nodeType":87},{},[21713],{"data":21714,"marks":21715,"value":423,"nodeType":82},{},[],{"metadata":21717,"sys":21720,"fields":21725},{"tags":21718,"concepts":21719},[],[],{"space":21721,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21723,"publishedVersion":62,"revision":44,"locale":29},{"sys":21722},{"type":12,"linkType":13,"id":14},{"sys":21724},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21726},{"url":439,"details":21727,"fileName":445,"contentType":446},{"size":441,"image":21728},{"width":443,"height":444},{"sys":21730,"fields":21733},{"id":21731,"createdAt":21732},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":21734,"slug":21735,"articleIntro":21734,"category":21736},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[21737],{"metadata":21738,"sys":21741,"fields":21748},{"tags":21739,"concepts":21740},[],[],{"space":21742,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21744,"publishedVersion":395,"revision":62,"contentType":21746,"locale":29},{"sys":21743},{"type":12,"linkType":13,"id":14},{"sys":21745},{"id":21,"type":12,"linkType":22},{"sys":21747},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21749,"metaTitle":405,"metaDescription":406,"mainTitle":21750,"subtitle":424,"heroImage":21765,"ctaButton":447,"ctaLink":448},[404],{"data":21751,"content":21752,"nodeType":74},{},[21753,21759],{"data":21754,"content":21755,"nodeType":78},{},[21756],{"data":21757,"marks":21758,"value":416,"nodeType":82},{},[],{"data":21760,"content":21761,"nodeType":87},{},[21762],{"data":21763,"marks":21764,"value":423,"nodeType":82},{},[],{"metadata":21766,"sys":21769,"fields":21774},{"tags":21767,"concepts":21768},[],[],{"space":21770,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21772,"publishedVersion":62,"revision":44,"locale":29},{"sys":21771},{"type":12,"linkType":13,"id":14},{"sys":21773},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21775},{"url":439,"details":21776,"fileName":445,"contentType":446},{"size":441,"image":21777},{"width":443,"height":444},{"sys":21779,"fields":21782},{"id":21780,"createdAt":21781},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":21783,"slug":21784,"articleIntro":21783,"category":21785},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[21786],{"metadata":21787,"sys":21790,"fields":21797},{"tags":21788,"concepts":21789},[],[],{"space":21791,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21793,"publishedVersion":395,"revision":62,"contentType":21795,"locale":29},{"sys":21792},{"type":12,"linkType":13,"id":14},{"sys":21794},{"id":21,"type":12,"linkType":22},{"sys":21796},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21798,"metaTitle":405,"metaDescription":406,"mainTitle":21799,"subtitle":424,"heroImage":21814,"ctaButton":447,"ctaLink":448},[404],{"data":21800,"content":21801,"nodeType":74},{},[21802,21808],{"data":21803,"content":21804,"nodeType":78},{},[21805],{"data":21806,"marks":21807,"value":416,"nodeType":82},{},[],{"data":21809,"content":21810,"nodeType":87},{},[21811],{"data":21812,"marks":21813,"value":423,"nodeType":82},{},[],{"metadata":21815,"sys":21818,"fields":21823},{"tags":21816,"concepts":21817},[],[],{"space":21819,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21821,"publishedVersion":62,"revision":44,"locale":29},{"sys":21820},{"type":12,"linkType":13,"id":14},{"sys":21822},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21824},{"url":439,"details":21825,"fileName":445,"contentType":446},{"size":441,"image":21826},{"width":443,"height":444},{"sys":21828,"fields":21831},{"id":21829,"createdAt":21830},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":21832,"slug":21833,"articleIntro":21832,"category":21834},"6161 - Multirisques","compte-6161-multirisques",[21835],{"metadata":21836,"sys":21839,"fields":21846},{"tags":21837,"concepts":21838},[],[],{"space":21840,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21842,"publishedVersion":395,"revision":62,"contentType":21844,"locale":29},{"sys":21841},{"type":12,"linkType":13,"id":14},{"sys":21843},{"id":21,"type":12,"linkType":22},{"sys":21845},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21847,"metaTitle":405,"metaDescription":406,"mainTitle":21848,"subtitle":424,"heroImage":21863,"ctaButton":447,"ctaLink":448},[404],{"data":21849,"content":21850,"nodeType":74},{},[21851,21857],{"data":21852,"content":21853,"nodeType":78},{},[21854],{"data":21855,"marks":21856,"value":416,"nodeType":82},{},[],{"data":21858,"content":21859,"nodeType":87},{},[21860],{"data":21861,"marks":21862,"value":423,"nodeType":82},{},[],{"metadata":21864,"sys":21867,"fields":21872},{"tags":21865,"concepts":21866},[],[],{"space":21868,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21870,"publishedVersion":62,"revision":44,"locale":29},{"sys":21869},{"type":12,"linkType":13,"id":14},{"sys":21871},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21873},{"url":439,"details":21874,"fileName":445,"contentType":446},{"size":441,"image":21875},{"width":443,"height":444},{"sys":21877,"fields":21880},{"id":21878,"createdAt":21879},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":21881,"slug":21882,"articleIntro":21881,"category":21883},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[21884],{"metadata":21885,"sys":21888,"fields":21895},{"tags":21886,"concepts":21887},[],[],{"space":21889,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21891,"publishedVersion":395,"revision":62,"contentType":21893,"locale":29},{"sys":21890},{"type":12,"linkType":13,"id":14},{"sys":21892},{"id":21,"type":12,"linkType":22},{"sys":21894},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21896,"metaTitle":405,"metaDescription":406,"mainTitle":21897,"subtitle":424,"heroImage":21912,"ctaButton":447,"ctaLink":448},[404],{"data":21898,"content":21899,"nodeType":74},{},[21900,21906],{"data":21901,"content":21902,"nodeType":78},{},[21903],{"data":21904,"marks":21905,"value":416,"nodeType":82},{},[],{"data":21907,"content":21908,"nodeType":87},{},[21909],{"data":21910,"marks":21911,"value":423,"nodeType":82},{},[],{"metadata":21913,"sys":21916,"fields":21921},{"tags":21914,"concepts":21915},[],[],{"space":21917,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21919,"publishedVersion":62,"revision":44,"locale":29},{"sys":21918},{"type":12,"linkType":13,"id":14},{"sys":21920},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21922},{"url":439,"details":21923,"fileName":445,"contentType":446},{"size":441,"image":21924},{"width":443,"height":444},{"sys":21926,"fields":21929},{"id":21927,"createdAt":21928},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":21930,"slug":21931,"articleIntro":21930,"category":21932},"Compte 2131 - Bâtiments","compte-2131-batiments",[21933],{"metadata":21934,"sys":21937,"fields":21944},{"tags":21935,"concepts":21936},[],[],{"space":21938,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21940,"publishedVersion":395,"revision":62,"contentType":21942,"locale":29},{"sys":21939},{"type":12,"linkType":13,"id":14},{"sys":21941},{"id":21,"type":12,"linkType":22},{"sys":21943},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21945,"metaTitle":405,"metaDescription":406,"mainTitle":21946,"subtitle":424,"heroImage":21961,"ctaButton":447,"ctaLink":448},[404],{"data":21947,"content":21948,"nodeType":74},{},[21949,21955],{"data":21950,"content":21951,"nodeType":78},{},[21952],{"data":21953,"marks":21954,"value":416,"nodeType":82},{},[],{"data":21956,"content":21957,"nodeType":87},{},[21958],{"data":21959,"marks":21960,"value":423,"nodeType":82},{},[],{"metadata":21962,"sys":21965,"fields":21970},{"tags":21963,"concepts":21964},[],[],{"space":21966,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":21968,"publishedVersion":62,"revision":44,"locale":29},{"sys":21967},{"type":12,"linkType":13,"id":14},{"sys":21969},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":21971},{"url":439,"details":21972,"fileName":445,"contentType":446},{"size":441,"image":21973},{"width":443,"height":444},{"sys":21975,"fields":21978},{"id":21976,"createdAt":21977},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":21979,"slug":21980,"articleIntro":21979,"category":21981},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[21982],{"metadata":21983,"sys":21986,"fields":21993},{"tags":21984,"concepts":21985},[],[],{"space":21987,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":21989,"publishedVersion":395,"revision":62,"contentType":21991,"locale":29},{"sys":21988},{"type":12,"linkType":13,"id":14},{"sys":21990},{"id":21,"type":12,"linkType":22},{"sys":21992},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":21994,"metaTitle":405,"metaDescription":406,"mainTitle":21995,"subtitle":424,"heroImage":22010,"ctaButton":447,"ctaLink":448},[404],{"data":21996,"content":21997,"nodeType":74},{},[21998,22004],{"data":21999,"content":22000,"nodeType":78},{},[22001],{"data":22002,"marks":22003,"value":416,"nodeType":82},{},[],{"data":22005,"content":22006,"nodeType":87},{},[22007],{"data":22008,"marks":22009,"value":423,"nodeType":82},{},[],{"metadata":22011,"sys":22014,"fields":22019},{"tags":22012,"concepts":22013},[],[],{"space":22015,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22017,"publishedVersion":62,"revision":44,"locale":29},{"sys":22016},{"type":12,"linkType":13,"id":14},{"sys":22018},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22020},{"url":439,"details":22021,"fileName":445,"contentType":446},{"size":441,"image":22022},{"width":443,"height":444},{"sys":22024,"fields":22027},{"id":22025,"createdAt":22026},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":22028,"slug":22029,"articleIntro":22028,"category":22030},"475 - Comptes d'attente","compte-475-comptes-d-attente",[22031],{"metadata":22032,"sys":22035,"fields":22042},{"tags":22033,"concepts":22034},[],[],{"space":22036,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22038,"publishedVersion":395,"revision":62,"contentType":22040,"locale":29},{"sys":22037},{"type":12,"linkType":13,"id":14},{"sys":22039},{"id":21,"type":12,"linkType":22},{"sys":22041},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22043,"metaTitle":405,"metaDescription":406,"mainTitle":22044,"subtitle":424,"heroImage":22059,"ctaButton":447,"ctaLink":448},[404],{"data":22045,"content":22046,"nodeType":74},{},[22047,22053],{"data":22048,"content":22049,"nodeType":78},{},[22050],{"data":22051,"marks":22052,"value":416,"nodeType":82},{},[],{"data":22054,"content":22055,"nodeType":87},{},[22056],{"data":22057,"marks":22058,"value":423,"nodeType":82},{},[],{"metadata":22060,"sys":22063,"fields":22068},{"tags":22061,"concepts":22062},[],[],{"space":22064,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22066,"publishedVersion":62,"revision":44,"locale":29},{"sys":22065},{"type":12,"linkType":13,"id":14},{"sys":22067},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22069},{"url":439,"details":22070,"fileName":445,"contentType":446},{"size":441,"image":22071},{"width":443,"height":444},{"sys":22073,"fields":22076},{"id":22074,"createdAt":22075},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":22077,"slug":22078,"articleIntro":22077,"category":22079},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[22080],{"metadata":22081,"sys":22084,"fields":22091},{"tags":22082,"concepts":22083},[],[],{"space":22085,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22087,"publishedVersion":395,"revision":62,"contentType":22089,"locale":29},{"sys":22086},{"type":12,"linkType":13,"id":14},{"sys":22088},{"id":21,"type":12,"linkType":22},{"sys":22090},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22092,"metaTitle":405,"metaDescription":406,"mainTitle":22093,"subtitle":424,"heroImage":22108,"ctaButton":447,"ctaLink":448},[404],{"data":22094,"content":22095,"nodeType":74},{},[22096,22102],{"data":22097,"content":22098,"nodeType":78},{},[22099],{"data":22100,"marks":22101,"value":416,"nodeType":82},{},[],{"data":22103,"content":22104,"nodeType":87},{},[22105],{"data":22106,"marks":22107,"value":423,"nodeType":82},{},[],{"metadata":22109,"sys":22112,"fields":22117},{"tags":22110,"concepts":22111},[],[],{"space":22113,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22115,"publishedVersion":62,"revision":44,"locale":29},{"sys":22114},{"type":12,"linkType":13,"id":14},{"sys":22116},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22118},{"url":439,"details":22119,"fileName":445,"contentType":446},{"size":441,"image":22120},{"width":443,"height":444},{"sys":22122,"fields":22125},{"id":22123,"createdAt":22124},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":22126,"slug":22127,"articleIntro":-1,"category":22128},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[22129],{"metadata":22130,"sys":22133,"fields":22140},{"tags":22131,"concepts":22132},[],[],{"space":22134,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22136,"publishedVersion":395,"revision":62,"contentType":22138,"locale":29},{"sys":22135},{"type":12,"linkType":13,"id":14},{"sys":22137},{"id":21,"type":12,"linkType":22},{"sys":22139},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22141,"metaTitle":405,"metaDescription":406,"mainTitle":22142,"subtitle":424,"heroImage":22157,"ctaButton":447,"ctaLink":448},[404],{"data":22143,"content":22144,"nodeType":74},{},[22145,22151],{"data":22146,"content":22147,"nodeType":78},{},[22148],{"data":22149,"marks":22150,"value":416,"nodeType":82},{},[],{"data":22152,"content":22153,"nodeType":87},{},[22154],{"data":22155,"marks":22156,"value":423,"nodeType":82},{},[],{"metadata":22158,"sys":22161,"fields":22166},{"tags":22159,"concepts":22160},[],[],{"space":22162,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22164,"publishedVersion":62,"revision":44,"locale":29},{"sys":22163},{"type":12,"linkType":13,"id":14},{"sys":22165},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22167},{"url":439,"details":22168,"fileName":445,"contentType":446},{"size":441,"image":22169},{"width":443,"height":444},{"sys":22171,"fields":22174},{"id":22172,"createdAt":22173},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":22175,"slug":22176,"articleIntro":22175,"category":22177},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[22178],{"metadata":22179,"sys":22182,"fields":22189},{"tags":22180,"concepts":22181},[],[],{"space":22183,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22185,"publishedVersion":395,"revision":62,"contentType":22187,"locale":29},{"sys":22184},{"type":12,"linkType":13,"id":14},{"sys":22186},{"id":21,"type":12,"linkType":22},{"sys":22188},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22190,"metaTitle":405,"metaDescription":406,"mainTitle":22191,"subtitle":424,"heroImage":22206,"ctaButton":447,"ctaLink":448},[404],{"data":22192,"content":22193,"nodeType":74},{},[22194,22200],{"data":22195,"content":22196,"nodeType":78},{},[22197],{"data":22198,"marks":22199,"value":416,"nodeType":82},{},[],{"data":22201,"content":22202,"nodeType":87},{},[22203],{"data":22204,"marks":22205,"value":423,"nodeType":82},{},[],{"metadata":22207,"sys":22210,"fields":22215},{"tags":22208,"concepts":22209},[],[],{"space":22211,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22213,"publishedVersion":62,"revision":44,"locale":29},{"sys":22212},{"type":12,"linkType":13,"id":14},{"sys":22214},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22216},{"url":439,"details":22217,"fileName":445,"contentType":446},{"size":441,"image":22218},{"width":443,"height":444},{"sys":22220,"fields":22223},{"id":22221,"createdAt":22222},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":22224,"slug":22225,"articleIntro":22224,"category":22226},"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",[22227],{"metadata":22228,"sys":22231,"fields":22238},{"tags":22229,"concepts":22230},[],[],{"space":22232,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22234,"publishedVersion":395,"revision":62,"contentType":22236,"locale":29},{"sys":22233},{"type":12,"linkType":13,"id":14},{"sys":22235},{"id":21,"type":12,"linkType":22},{"sys":22237},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22239,"metaTitle":405,"metaDescription":406,"mainTitle":22240,"subtitle":424,"heroImage":22255,"ctaButton":447,"ctaLink":448},[404],{"data":22241,"content":22242,"nodeType":74},{},[22243,22249],{"data":22244,"content":22245,"nodeType":78},{},[22246],{"data":22247,"marks":22248,"value":416,"nodeType":82},{},[],{"data":22250,"content":22251,"nodeType":87},{},[22252],{"data":22253,"marks":22254,"value":423,"nodeType":82},{},[],{"metadata":22256,"sys":22259,"fields":22264},{"tags":22257,"concepts":22258},[],[],{"space":22260,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22262,"publishedVersion":62,"revision":44,"locale":29},{"sys":22261},{"type":12,"linkType":13,"id":14},{"sys":22263},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22265},{"url":439,"details":22266,"fileName":445,"contentType":446},{"size":441,"image":22267},{"width":443,"height":444},{"sys":22269,"fields":22272},{"id":22270,"createdAt":22271},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":22273,"slug":22274,"articleIntro":22273,"category":22275},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[22276],{"metadata":22277,"sys":22280,"fields":22287},{"tags":22278,"concepts":22279},[],[],{"space":22281,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22283,"publishedVersion":395,"revision":62,"contentType":22285,"locale":29},{"sys":22282},{"type":12,"linkType":13,"id":14},{"sys":22284},{"id":21,"type":12,"linkType":22},{"sys":22286},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22288,"metaTitle":405,"metaDescription":406,"mainTitle":22289,"subtitle":424,"heroImage":22304,"ctaButton":447,"ctaLink":448},[404],{"data":22290,"content":22291,"nodeType":74},{},[22292,22298],{"data":22293,"content":22294,"nodeType":78},{},[22295],{"data":22296,"marks":22297,"value":416,"nodeType":82},{},[],{"data":22299,"content":22300,"nodeType":87},{},[22301],{"data":22302,"marks":22303,"value":423,"nodeType":82},{},[],{"metadata":22305,"sys":22308,"fields":22313},{"tags":22306,"concepts":22307},[],[],{"space":22309,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22311,"publishedVersion":62,"revision":44,"locale":29},{"sys":22310},{"type":12,"linkType":13,"id":14},{"sys":22312},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22314},{"url":439,"details":22315,"fileName":445,"contentType":446},{"size":441,"image":22316},{"width":443,"height":444},{"sys":22318,"fields":22321},{"id":22319,"createdAt":22320},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":22322,"slug":22323,"articleIntro":-1,"category":22324},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[22325],{"metadata":22326,"sys":22329,"fields":22336},{"tags":22327,"concepts":22328},[],[],{"space":22330,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22332,"publishedVersion":395,"revision":62,"contentType":22334,"locale":29},{"sys":22331},{"type":12,"linkType":13,"id":14},{"sys":22333},{"id":21,"type":12,"linkType":22},{"sys":22335},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22337,"metaTitle":405,"metaDescription":406,"mainTitle":22338,"subtitle":424,"heroImage":22353,"ctaButton":447,"ctaLink":448},[404],{"data":22339,"content":22340,"nodeType":74},{},[22341,22347],{"data":22342,"content":22343,"nodeType":78},{},[22344],{"data":22345,"marks":22346,"value":416,"nodeType":82},{},[],{"data":22348,"content":22349,"nodeType":87},{},[22350],{"data":22351,"marks":22352,"value":423,"nodeType":82},{},[],{"metadata":22354,"sys":22357,"fields":22362},{"tags":22355,"concepts":22356},[],[],{"space":22358,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22360,"publishedVersion":62,"revision":44,"locale":29},{"sys":22359},{"type":12,"linkType":13,"id":14},{"sys":22361},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22363},{"url":439,"details":22364,"fileName":445,"contentType":446},{"size":441,"image":22365},{"width":443,"height":444},{"sys":22367,"fields":22370},{"id":22368,"createdAt":22369},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":22371,"slug":22372,"articleIntro":22371,"category":22373},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[22374],{"metadata":22375,"sys":22378,"fields":22385},{"tags":22376,"concepts":22377},[],[],{"space":22379,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22381,"publishedVersion":395,"revision":62,"contentType":22383,"locale":29},{"sys":22380},{"type":12,"linkType":13,"id":14},{"sys":22382},{"id":21,"type":12,"linkType":22},{"sys":22384},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22386,"metaTitle":405,"metaDescription":406,"mainTitle":22387,"subtitle":424,"heroImage":22402,"ctaButton":447,"ctaLink":448},[404],{"data":22388,"content":22389,"nodeType":74},{},[22390,22396],{"data":22391,"content":22392,"nodeType":78},{},[22393],{"data":22394,"marks":22395,"value":416,"nodeType":82},{},[],{"data":22397,"content":22398,"nodeType":87},{},[22399],{"data":22400,"marks":22401,"value":423,"nodeType":82},{},[],{"metadata":22403,"sys":22406,"fields":22411},{"tags":22404,"concepts":22405},[],[],{"space":22407,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22409,"publishedVersion":62,"revision":44,"locale":29},{"sys":22408},{"type":12,"linkType":13,"id":14},{"sys":22410},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22412},{"url":439,"details":22413,"fileName":445,"contentType":446},{"size":441,"image":22414},{"width":443,"height":444},{"sys":22416,"fields":22419},{"id":22417,"createdAt":22418},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":22420,"slug":22421,"articleIntro":-1,"category":22422},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[22423],{"metadata":22424,"sys":22427,"fields":22434},{"tags":22425,"concepts":22426},[],[],{"space":22428,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22430,"publishedVersion":395,"revision":62,"contentType":22432,"locale":29},{"sys":22429},{"type":12,"linkType":13,"id":14},{"sys":22431},{"id":21,"type":12,"linkType":22},{"sys":22433},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22435,"metaTitle":405,"metaDescription":406,"mainTitle":22436,"subtitle":424,"heroImage":22451,"ctaButton":447,"ctaLink":448},[404],{"data":22437,"content":22438,"nodeType":74},{},[22439,22445],{"data":22440,"content":22441,"nodeType":78},{},[22442],{"data":22443,"marks":22444,"value":416,"nodeType":82},{},[],{"data":22446,"content":22447,"nodeType":87},{},[22448],{"data":22449,"marks":22450,"value":423,"nodeType":82},{},[],{"metadata":22452,"sys":22455,"fields":22460},{"tags":22453,"concepts":22454},[],[],{"space":22456,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22458,"publishedVersion":62,"revision":44,"locale":29},{"sys":22457},{"type":12,"linkType":13,"id":14},{"sys":22459},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22461},{"url":439,"details":22462,"fileName":445,"contentType":446},{"size":441,"image":22463},{"width":443,"height":444},{"sys":22465,"fields":22468},{"id":22466,"createdAt":22467},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":22469,"slug":22470,"articleIntro":22469,"category":22471},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[22472],{"metadata":22473,"sys":22476,"fields":22483},{"tags":22474,"concepts":22475},[],[],{"space":22477,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22479,"publishedVersion":395,"revision":62,"contentType":22481,"locale":29},{"sys":22478},{"type":12,"linkType":13,"id":14},{"sys":22480},{"id":21,"type":12,"linkType":22},{"sys":22482},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22484,"metaTitle":405,"metaDescription":406,"mainTitle":22485,"subtitle":424,"heroImage":22500,"ctaButton":447,"ctaLink":448},[404],{"data":22486,"content":22487,"nodeType":74},{},[22488,22494],{"data":22489,"content":22490,"nodeType":78},{},[22491],{"data":22492,"marks":22493,"value":416,"nodeType":82},{},[],{"data":22495,"content":22496,"nodeType":87},{},[22497],{"data":22498,"marks":22499,"value":423,"nodeType":82},{},[],{"metadata":22501,"sys":22504,"fields":22509},{"tags":22502,"concepts":22503},[],[],{"space":22505,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22507,"publishedVersion":62,"revision":44,"locale":29},{"sys":22506},{"type":12,"linkType":13,"id":14},{"sys":22508},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22510},{"url":439,"details":22511,"fileName":445,"contentType":446},{"size":441,"image":22512},{"width":443,"height":444},{"sys":22514,"fields":22517},{"id":22515,"createdAt":22516},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":22518,"slug":22519,"articleIntro":22518,"category":22520},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[22521],{"metadata":22522,"sys":22525,"fields":22532},{"tags":22523,"concepts":22524},[],[],{"space":22526,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22528,"publishedVersion":395,"revision":62,"contentType":22530,"locale":29},{"sys":22527},{"type":12,"linkType":13,"id":14},{"sys":22529},{"id":21,"type":12,"linkType":22},{"sys":22531},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22533,"metaTitle":405,"metaDescription":406,"mainTitle":22534,"subtitle":424,"heroImage":22549,"ctaButton":447,"ctaLink":448},[404],{"data":22535,"content":22536,"nodeType":74},{},[22537,22543],{"data":22538,"content":22539,"nodeType":78},{},[22540],{"data":22541,"marks":22542,"value":416,"nodeType":82},{},[],{"data":22544,"content":22545,"nodeType":87},{},[22546],{"data":22547,"marks":22548,"value":423,"nodeType":82},{},[],{"metadata":22550,"sys":22553,"fields":22558},{"tags":22551,"concepts":22552},[],[],{"space":22554,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22556,"publishedVersion":62,"revision":44,"locale":29},{"sys":22555},{"type":12,"linkType":13,"id":14},{"sys":22557},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22559},{"url":439,"details":22560,"fileName":445,"contentType":446},{"size":441,"image":22561},{"width":443,"height":444},{"sys":22563,"fields":22566},{"id":22564,"createdAt":22565},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":22567,"slug":22568,"articleIntro":22567,"category":22569},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[22570],{"metadata":22571,"sys":22574,"fields":22581},{"tags":22572,"concepts":22573},[],[],{"space":22575,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22577,"publishedVersion":395,"revision":62,"contentType":22579,"locale":29},{"sys":22576},{"type":12,"linkType":13,"id":14},{"sys":22578},{"id":21,"type":12,"linkType":22},{"sys":22580},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22582,"metaTitle":405,"metaDescription":406,"mainTitle":22583,"subtitle":424,"heroImage":22598,"ctaButton":447,"ctaLink":448},[404],{"data":22584,"content":22585,"nodeType":74},{},[22586,22592],{"data":22587,"content":22588,"nodeType":78},{},[22589],{"data":22590,"marks":22591,"value":416,"nodeType":82},{},[],{"data":22593,"content":22594,"nodeType":87},{},[22595],{"data":22596,"marks":22597,"value":423,"nodeType":82},{},[],{"metadata":22599,"sys":22602,"fields":22607},{"tags":22600,"concepts":22601},[],[],{"space":22603,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22605,"publishedVersion":62,"revision":44,"locale":29},{"sys":22604},{"type":12,"linkType":13,"id":14},{"sys":22606},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22608},{"url":439,"details":22609,"fileName":445,"contentType":446},{"size":441,"image":22610},{"width":443,"height":444},{"sys":22612,"fields":22615},{"id":22613,"createdAt":22614},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":22616,"slug":22617,"articleIntro":22616,"category":22618},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[22619],{"metadata":22620,"sys":22623,"fields":22630},{"tags":22621,"concepts":22622},[],[],{"space":22624,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22626,"publishedVersion":395,"revision":62,"contentType":22628,"locale":29},{"sys":22625},{"type":12,"linkType":13,"id":14},{"sys":22627},{"id":21,"type":12,"linkType":22},{"sys":22629},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22631,"metaTitle":405,"metaDescription":406,"mainTitle":22632,"subtitle":424,"heroImage":22647,"ctaButton":447,"ctaLink":448},[404],{"data":22633,"content":22634,"nodeType":74},{},[22635,22641],{"data":22636,"content":22637,"nodeType":78},{},[22638],{"data":22639,"marks":22640,"value":416,"nodeType":82},{},[],{"data":22642,"content":22643,"nodeType":87},{},[22644],{"data":22645,"marks":22646,"value":423,"nodeType":82},{},[],{"metadata":22648,"sys":22651,"fields":22656},{"tags":22649,"concepts":22650},[],[],{"space":22652,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22654,"publishedVersion":62,"revision":44,"locale":29},{"sys":22653},{"type":12,"linkType":13,"id":14},{"sys":22655},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22657},{"url":439,"details":22658,"fileName":445,"contentType":446},{"size":441,"image":22659},{"width":443,"height":444},{"sys":22661,"fields":22664},{"id":22662,"createdAt":22663},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":22665,"slug":22666,"articleIntro":22665,"category":22667},"6021 - Matières consommables","compte-6021-matieres-consommables",[22668],{"metadata":22669,"sys":22672,"fields":22679},{"tags":22670,"concepts":22671},[],[],{"space":22673,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22675,"publishedVersion":395,"revision":62,"contentType":22677,"locale":29},{"sys":22674},{"type":12,"linkType":13,"id":14},{"sys":22676},{"id":21,"type":12,"linkType":22},{"sys":22678},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22680,"metaTitle":405,"metaDescription":406,"mainTitle":22681,"subtitle":424,"heroImage":22696,"ctaButton":447,"ctaLink":448},[404],{"data":22682,"content":22683,"nodeType":74},{},[22684,22690],{"data":22685,"content":22686,"nodeType":78},{},[22687],{"data":22688,"marks":22689,"value":416,"nodeType":82},{},[],{"data":22691,"content":22692,"nodeType":87},{},[22693],{"data":22694,"marks":22695,"value":423,"nodeType":82},{},[],{"metadata":22697,"sys":22700,"fields":22705},{"tags":22698,"concepts":22699},[],[],{"space":22701,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22703,"publishedVersion":62,"revision":44,"locale":29},{"sys":22702},{"type":12,"linkType":13,"id":14},{"sys":22704},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22706},{"url":439,"details":22707,"fileName":445,"contentType":446},{"size":441,"image":22708},{"width":443,"height":444},{"sys":22710,"fields":22713},{"id":22711,"createdAt":22712},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":22714,"slug":22715,"articleIntro":-1,"category":22716},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[22717],{"metadata":22718,"sys":22721,"fields":22728},{"tags":22719,"concepts":22720},[],[],{"space":22722,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22724,"publishedVersion":395,"revision":62,"contentType":22726,"locale":29},{"sys":22723},{"type":12,"linkType":13,"id":14},{"sys":22725},{"id":21,"type":12,"linkType":22},{"sys":22727},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22729,"metaTitle":405,"metaDescription":406,"mainTitle":22730,"subtitle":424,"heroImage":22745,"ctaButton":447,"ctaLink":448},[404],{"data":22731,"content":22732,"nodeType":74},{},[22733,22739],{"data":22734,"content":22735,"nodeType":78},{},[22736],{"data":22737,"marks":22738,"value":416,"nodeType":82},{},[],{"data":22740,"content":22741,"nodeType":87},{},[22742],{"data":22743,"marks":22744,"value":423,"nodeType":82},{},[],{"metadata":22746,"sys":22749,"fields":22754},{"tags":22747,"concepts":22748},[],[],{"space":22750,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22752,"publishedVersion":62,"revision":44,"locale":29},{"sys":22751},{"type":12,"linkType":13,"id":14},{"sys":22753},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22755},{"url":439,"details":22756,"fileName":445,"contentType":446},{"size":441,"image":22757},{"width":443,"height":444},{"sys":22759,"fields":22762},{"id":22760,"createdAt":22761},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":22763,"slug":22764,"articleIntro":22765,"category":22766},"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.",[22767],{"metadata":22768,"sys":22771,"fields":22778},{"tags":22769,"concepts":22770},[],[],{"space":22772,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22774,"publishedVersion":395,"revision":62,"contentType":22776,"locale":29},{"sys":22773},{"type":12,"linkType":13,"id":14},{"sys":22775},{"id":21,"type":12,"linkType":22},{"sys":22777},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22779,"metaTitle":405,"metaDescription":406,"mainTitle":22780,"subtitle":424,"heroImage":22795,"ctaButton":447,"ctaLink":448},[404],{"data":22781,"content":22782,"nodeType":74},{},[22783,22789],{"data":22784,"content":22785,"nodeType":78},{},[22786],{"data":22787,"marks":22788,"value":416,"nodeType":82},{},[],{"data":22790,"content":22791,"nodeType":87},{},[22792],{"data":22793,"marks":22794,"value":423,"nodeType":82},{},[],{"metadata":22796,"sys":22799,"fields":22804},{"tags":22797,"concepts":22798},[],[],{"space":22800,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22802,"publishedVersion":62,"revision":44,"locale":29},{"sys":22801},{"type":12,"linkType":13,"id":14},{"sys":22803},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22805},{"url":439,"details":22806,"fileName":445,"contentType":446},{"size":441,"image":22807},{"width":443,"height":444},{"sys":22809,"fields":22812},{"id":22810,"createdAt":22811},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":22813,"slug":22814,"articleIntro":-1,"category":22815},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[22816],{"metadata":22817,"sys":22820,"fields":22827},{"tags":22818,"concepts":22819},[],[],{"space":22821,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22823,"publishedVersion":395,"revision":62,"contentType":22825,"locale":29},{"sys":22822},{"type":12,"linkType":13,"id":14},{"sys":22824},{"id":21,"type":12,"linkType":22},{"sys":22826},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22828,"metaTitle":405,"metaDescription":406,"mainTitle":22829,"subtitle":424,"heroImage":22844,"ctaButton":447,"ctaLink":448},[404],{"data":22830,"content":22831,"nodeType":74},{},[22832,22838],{"data":22833,"content":22834,"nodeType":78},{},[22835],{"data":22836,"marks":22837,"value":416,"nodeType":82},{},[],{"data":22839,"content":22840,"nodeType":87},{},[22841],{"data":22842,"marks":22843,"value":423,"nodeType":82},{},[],{"metadata":22845,"sys":22848,"fields":22853},{"tags":22846,"concepts":22847},[],[],{"space":22849,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22851,"publishedVersion":62,"revision":44,"locale":29},{"sys":22850},{"type":12,"linkType":13,"id":14},{"sys":22852},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22854},{"url":439,"details":22855,"fileName":445,"contentType":446},{"size":441,"image":22856},{"width":443,"height":444},{"sys":22858,"fields":22861},{"id":22859,"createdAt":22860},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":22862,"slug":22863,"articleIntro":-1,"category":22864},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[22865],{"metadata":22866,"sys":22869,"fields":22876},{"tags":22867,"concepts":22868},[],[],{"space":22870,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22872,"publishedVersion":395,"revision":62,"contentType":22874,"locale":29},{"sys":22871},{"type":12,"linkType":13,"id":14},{"sys":22873},{"id":21,"type":12,"linkType":22},{"sys":22875},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22877,"metaTitle":405,"metaDescription":406,"mainTitle":22878,"subtitle":424,"heroImage":22893,"ctaButton":447,"ctaLink":448},[404],{"data":22879,"content":22880,"nodeType":74},{},[22881,22887],{"data":22882,"content":22883,"nodeType":78},{},[22884],{"data":22885,"marks":22886,"value":416,"nodeType":82},{},[],{"data":22888,"content":22889,"nodeType":87},{},[22890],{"data":22891,"marks":22892,"value":423,"nodeType":82},{},[],{"metadata":22894,"sys":22897,"fields":22902},{"tags":22895,"concepts":22896},[],[],{"space":22898,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22900,"publishedVersion":62,"revision":44,"locale":29},{"sys":22899},{"type":12,"linkType":13,"id":14},{"sys":22901},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22903},{"url":439,"details":22904,"fileName":445,"contentType":446},{"size":441,"image":22905},{"width":443,"height":444},{"sys":22907,"fields":22910},{"id":22908,"createdAt":22909},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":22911,"slug":22912,"articleIntro":22911,"category":22913},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[22914],{"metadata":22915,"sys":22918,"fields":22925},{"tags":22916,"concepts":22917},[],[],{"space":22919,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22921,"publishedVersion":395,"revision":62,"contentType":22923,"locale":29},{"sys":22920},{"type":12,"linkType":13,"id":14},{"sys":22922},{"id":21,"type":12,"linkType":22},{"sys":22924},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22926,"metaTitle":405,"metaDescription":406,"mainTitle":22927,"subtitle":424,"heroImage":22942,"ctaButton":447,"ctaLink":448},[404],{"data":22928,"content":22929,"nodeType":74},{},[22930,22936],{"data":22931,"content":22932,"nodeType":78},{},[22933],{"data":22934,"marks":22935,"value":416,"nodeType":82},{},[],{"data":22937,"content":22938,"nodeType":87},{},[22939],{"data":22940,"marks":22941,"value":423,"nodeType":82},{},[],{"metadata":22943,"sys":22946,"fields":22951},{"tags":22944,"concepts":22945},[],[],{"space":22947,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22949,"publishedVersion":62,"revision":44,"locale":29},{"sys":22948},{"type":12,"linkType":13,"id":14},{"sys":22950},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":22952},{"url":439,"details":22953,"fileName":445,"contentType":446},{"size":441,"image":22954},{"width":443,"height":444},{"sys":22956,"fields":22959},{"id":22957,"createdAt":22958},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":22960,"slug":22961,"articleIntro":22960,"category":22962},"2961 - Titres de participation","compte-2961-titres-de-participation",[22963],{"metadata":22964,"sys":22967,"fields":22974},{"tags":22965,"concepts":22966},[],[],{"space":22968,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":22970,"publishedVersion":395,"revision":62,"contentType":22972,"locale":29},{"sys":22969},{"type":12,"linkType":13,"id":14},{"sys":22971},{"id":21,"type":12,"linkType":22},{"sys":22973},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":22975,"metaTitle":405,"metaDescription":406,"mainTitle":22976,"subtitle":424,"heroImage":22991,"ctaButton":447,"ctaLink":448},[404],{"data":22977,"content":22978,"nodeType":74},{},[22979,22985],{"data":22980,"content":22981,"nodeType":78},{},[22982],{"data":22983,"marks":22984,"value":416,"nodeType":82},{},[],{"data":22986,"content":22987,"nodeType":87},{},[22988],{"data":22989,"marks":22990,"value":423,"nodeType":82},{},[],{"metadata":22992,"sys":22995,"fields":23000},{"tags":22993,"concepts":22994},[],[],{"space":22996,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":22998,"publishedVersion":62,"revision":44,"locale":29},{"sys":22997},{"type":12,"linkType":13,"id":14},{"sys":22999},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23001},{"url":439,"details":23002,"fileName":445,"contentType":446},{"size":441,"image":23003},{"width":443,"height":444},{"sys":23005,"fields":23008},{"id":23006,"createdAt":23007},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":23009,"slug":23010,"articleIntro":-1,"category":23011},"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",[23012],{"metadata":23013,"sys":23016,"fields":23023},{"tags":23014,"concepts":23015},[],[],{"space":23017,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23019,"publishedVersion":395,"revision":62,"contentType":23021,"locale":29},{"sys":23018},{"type":12,"linkType":13,"id":14},{"sys":23020},{"id":21,"type":12,"linkType":22},{"sys":23022},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23024,"metaTitle":405,"metaDescription":406,"mainTitle":23025,"subtitle":424,"heroImage":23040,"ctaButton":447,"ctaLink":448},[404],{"data":23026,"content":23027,"nodeType":74},{},[23028,23034],{"data":23029,"content":23030,"nodeType":78},{},[23031],{"data":23032,"marks":23033,"value":416,"nodeType":82},{},[],{"data":23035,"content":23036,"nodeType":87},{},[23037],{"data":23038,"marks":23039,"value":423,"nodeType":82},{},[],{"metadata":23041,"sys":23044,"fields":23049},{"tags":23042,"concepts":23043},[],[],{"space":23045,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23047,"publishedVersion":62,"revision":44,"locale":29},{"sys":23046},{"type":12,"linkType":13,"id":14},{"sys":23048},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23050},{"url":439,"details":23051,"fileName":445,"contentType":446},{"size":441,"image":23052},{"width":443,"height":444},{"sys":23054,"fields":23057},{"id":23055,"createdAt":23056},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":23058,"slug":23059,"articleIntro":23058,"category":23060},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[23061],{"metadata":23062,"sys":23065,"fields":23072},{"tags":23063,"concepts":23064},[],[],{"space":23066,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23068,"publishedVersion":395,"revision":62,"contentType":23070,"locale":29},{"sys":23067},{"type":12,"linkType":13,"id":14},{"sys":23069},{"id":21,"type":12,"linkType":22},{"sys":23071},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23073,"metaTitle":405,"metaDescription":406,"mainTitle":23074,"subtitle":424,"heroImage":23089,"ctaButton":447,"ctaLink":448},[404],{"data":23075,"content":23076,"nodeType":74},{},[23077,23083],{"data":23078,"content":23079,"nodeType":78},{},[23080],{"data":23081,"marks":23082,"value":416,"nodeType":82},{},[],{"data":23084,"content":23085,"nodeType":87},{},[23086],{"data":23087,"marks":23088,"value":423,"nodeType":82},{},[],{"metadata":23090,"sys":23093,"fields":23098},{"tags":23091,"concepts":23092},[],[],{"space":23094,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23096,"publishedVersion":62,"revision":44,"locale":29},{"sys":23095},{"type":12,"linkType":13,"id":14},{"sys":23097},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23099},{"url":439,"details":23100,"fileName":445,"contentType":446},{"size":441,"image":23101},{"width":443,"height":444},{"sys":23103,"fields":23106},{"id":23104,"createdAt":23105},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":23107,"slug":23108,"articleIntro":23107,"category":23109},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[23110],{"metadata":23111,"sys":23114,"fields":23121},{"tags":23112,"concepts":23113},[],[],{"space":23115,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23117,"publishedVersion":395,"revision":62,"contentType":23119,"locale":29},{"sys":23116},{"type":12,"linkType":13,"id":14},{"sys":23118},{"id":21,"type":12,"linkType":22},{"sys":23120},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23122,"metaTitle":405,"metaDescription":406,"mainTitle":23123,"subtitle":424,"heroImage":23138,"ctaButton":447,"ctaLink":448},[404],{"data":23124,"content":23125,"nodeType":74},{},[23126,23132],{"data":23127,"content":23128,"nodeType":78},{},[23129],{"data":23130,"marks":23131,"value":416,"nodeType":82},{},[],{"data":23133,"content":23134,"nodeType":87},{},[23135],{"data":23136,"marks":23137,"value":423,"nodeType":82},{},[],{"metadata":23139,"sys":23142,"fields":23147},{"tags":23140,"concepts":23141},[],[],{"space":23143,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23145,"publishedVersion":62,"revision":44,"locale":29},{"sys":23144},{"type":12,"linkType":13,"id":14},{"sys":23146},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23148},{"url":439,"details":23149,"fileName":445,"contentType":446},{"size":441,"image":23150},{"width":443,"height":444},{"sys":23152,"fields":23154},{"id":23153,"createdAt":7857},"2faZxRvPQhG6UiwkwOCQNY",{"title":23155,"slug":23156,"articleIntro":23155,"category":23157},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[23158],{"metadata":23159,"sys":23162,"fields":23169},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23165,"publishedVersion":395,"revision":62,"contentType":23167,"locale":29},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":21,"type":12,"linkType":22},{"sys":23168},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23170,"metaTitle":405,"metaDescription":406,"mainTitle":23171,"subtitle":424,"heroImage":23186,"ctaButton":447,"ctaLink":448},[404],{"data":23172,"content":23173,"nodeType":74},{},[23174,23180],{"data":23175,"content":23176,"nodeType":78},{},[23177],{"data":23178,"marks":23179,"value":416,"nodeType":82},{},[],{"data":23181,"content":23182,"nodeType":87},{},[23183],{"data":23184,"marks":23185,"value":423,"nodeType":82},{},[],{"metadata":23187,"sys":23190,"fields":23195},{"tags":23188,"concepts":23189},[],[],{"space":23191,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23193,"publishedVersion":62,"revision":44,"locale":29},{"sys":23192},{"type":12,"linkType":13,"id":14},{"sys":23194},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23196},{"url":439,"details":23197,"fileName":445,"contentType":446},{"size":441,"image":23198},{"width":443,"height":444},{"sys":23200,"fields":23203},{"id":23201,"createdAt":23202},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":23204,"slug":23205,"articleIntro":23204,"category":23206},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[23207],{"metadata":23208,"sys":23211,"fields":23218},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23214,"publishedVersion":395,"revision":62,"contentType":23216,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"sys":23217},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23219,"metaTitle":405,"metaDescription":406,"mainTitle":23220,"subtitle":424,"heroImage":23235,"ctaButton":447,"ctaLink":448},[404],{"data":23221,"content":23222,"nodeType":74},{},[23223,23229],{"data":23224,"content":23225,"nodeType":78},{},[23226],{"data":23227,"marks":23228,"value":416,"nodeType":82},{},[],{"data":23230,"content":23231,"nodeType":87},{},[23232],{"data":23233,"marks":23234,"value":423,"nodeType":82},{},[],{"metadata":23236,"sys":23239,"fields":23244},{"tags":23237,"concepts":23238},[],[],{"space":23240,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23242,"publishedVersion":62,"revision":44,"locale":29},{"sys":23241},{"type":12,"linkType":13,"id":14},{"sys":23243},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23245},{"url":439,"details":23246,"fileName":445,"contentType":446},{"size":441,"image":23247},{"width":443,"height":444},{"sys":23249,"fields":23252},{"id":23250,"createdAt":23251},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":23253,"slug":23254,"articleIntro":23253,"category":23255},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[23256],{"metadata":23257,"sys":23260,"fields":23267},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23263,"publishedVersion":395,"revision":62,"contentType":23265,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"sys":23266},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23268,"metaTitle":405,"metaDescription":406,"mainTitle":23269,"subtitle":424,"heroImage":23284,"ctaButton":447,"ctaLink":448},[404],{"data":23270,"content":23271,"nodeType":74},{},[23272,23278],{"data":23273,"content":23274,"nodeType":78},{},[23275],{"data":23276,"marks":23277,"value":416,"nodeType":82},{},[],{"data":23279,"content":23280,"nodeType":87},{},[23281],{"data":23282,"marks":23283,"value":423,"nodeType":82},{},[],{"metadata":23285,"sys":23288,"fields":23293},{"tags":23286,"concepts":23287},[],[],{"space":23289,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23291,"publishedVersion":62,"revision":44,"locale":29},{"sys":23290},{"type":12,"linkType":13,"id":14},{"sys":23292},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23294},{"url":439,"details":23295,"fileName":445,"contentType":446},{"size":441,"image":23296},{"width":443,"height":444},{"sys":23298,"fields":23301},{"id":23299,"createdAt":23300},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":23302,"slug":23303,"articleIntro":23302,"category":23304},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[23305],{"metadata":23306,"sys":23309,"fields":23316},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23312,"publishedVersion":395,"revision":62,"contentType":23314,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"sys":23315},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23317,"metaTitle":405,"metaDescription":406,"mainTitle":23318,"subtitle":424,"heroImage":23333,"ctaButton":447,"ctaLink":448},[404],{"data":23319,"content":23320,"nodeType":74},{},[23321,23327],{"data":23322,"content":23323,"nodeType":78},{},[23324],{"data":23325,"marks":23326,"value":416,"nodeType":82},{},[],{"data":23328,"content":23329,"nodeType":87},{},[23330],{"data":23331,"marks":23332,"value":423,"nodeType":82},{},[],{"metadata":23334,"sys":23337,"fields":23342},{"tags":23335,"concepts":23336},[],[],{"space":23338,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23340,"publishedVersion":62,"revision":44,"locale":29},{"sys":23339},{"type":12,"linkType":13,"id":14},{"sys":23341},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23343},{"url":439,"details":23344,"fileName":445,"contentType":446},{"size":441,"image":23345},{"width":443,"height":444},{"sys":23347,"fields":23350},{"id":23348,"createdAt":23349},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":23351,"slug":23352,"articleIntro":23351,"category":23353},"2768 - Intérêts courus","compte-2768-interets-courus",[23354],{"metadata":23355,"sys":23358,"fields":23365},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23361,"publishedVersion":395,"revision":62,"contentType":23363,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"sys":23364},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23366,"metaTitle":405,"metaDescription":406,"mainTitle":23367,"subtitle":424,"heroImage":23382,"ctaButton":447,"ctaLink":448},[404],{"data":23368,"content":23369,"nodeType":74},{},[23370,23376],{"data":23371,"content":23372,"nodeType":78},{},[23373],{"data":23374,"marks":23375,"value":416,"nodeType":82},{},[],{"data":23377,"content":23378,"nodeType":87},{},[23379],{"data":23380,"marks":23381,"value":423,"nodeType":82},{},[],{"metadata":23383,"sys":23386,"fields":23391},{"tags":23384,"concepts":23385},[],[],{"space":23387,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23389,"publishedVersion":62,"revision":44,"locale":29},{"sys":23388},{"type":12,"linkType":13,"id":14},{"sys":23390},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23392},{"url":439,"details":23393,"fileName":445,"contentType":446},{"size":441,"image":23394},{"width":443,"height":444},{"sys":23396,"fields":23399},{"id":23397,"createdAt":23398},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":23400,"slug":23401,"articleIntro":23400,"category":23402},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[23403],{"metadata":23404,"sys":23407,"fields":23414},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23410,"publishedVersion":395,"revision":62,"contentType":23412,"locale":29},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":21,"type":12,"linkType":22},{"sys":23413},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23415,"metaTitle":405,"metaDescription":406,"mainTitle":23416,"subtitle":424,"heroImage":23431,"ctaButton":447,"ctaLink":448},[404],{"data":23417,"content":23418,"nodeType":74},{},[23419,23425],{"data":23420,"content":23421,"nodeType":78},{},[23422],{"data":23423,"marks":23424,"value":416,"nodeType":82},{},[],{"data":23426,"content":23427,"nodeType":87},{},[23428],{"data":23429,"marks":23430,"value":423,"nodeType":82},{},[],{"metadata":23432,"sys":23435,"fields":23440},{"tags":23433,"concepts":23434},[],[],{"space":23436,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23438,"publishedVersion":62,"revision":44,"locale":29},{"sys":23437},{"type":12,"linkType":13,"id":14},{"sys":23439},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23441},{"url":439,"details":23442,"fileName":445,"contentType":446},{"size":441,"image":23443},{"width":443,"height":444},{"sys":23445,"fields":23448},{"id":23446,"createdAt":23447},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":23449,"slug":23450,"articleIntro":23449,"category":23451},"Classe 15 - Provisions","classe-15-provisions",[23452],{"metadata":23453,"sys":23456,"fields":23463},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23459,"publishedVersion":395,"revision":62,"contentType":23461,"locale":29},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":21,"type":12,"linkType":22},{"sys":23462},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23464,"metaTitle":405,"metaDescription":406,"mainTitle":23465,"subtitle":424,"heroImage":23480,"ctaButton":447,"ctaLink":448},[404],{"data":23466,"content":23467,"nodeType":74},{},[23468,23474],{"data":23469,"content":23470,"nodeType":78},{},[23471],{"data":23472,"marks":23473,"value":416,"nodeType":82},{},[],{"data":23475,"content":23476,"nodeType":87},{},[23477],{"data":23478,"marks":23479,"value":423,"nodeType":82},{},[],{"metadata":23481,"sys":23484,"fields":23489},{"tags":23482,"concepts":23483},[],[],{"space":23485,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23487,"publishedVersion":62,"revision":44,"locale":29},{"sys":23486},{"type":12,"linkType":13,"id":14},{"sys":23488},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23490},{"url":439,"details":23491,"fileName":445,"contentType":446},{"size":441,"image":23492},{"width":443,"height":444},{"sys":23494,"fields":23497},{"id":23495,"createdAt":23496},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":23498,"slug":23499,"articleIntro":-1,"category":23500},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[23501],{"metadata":23502,"sys":23505,"fields":23512},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23508,"publishedVersion":395,"revision":62,"contentType":23510,"locale":29},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":21,"type":12,"linkType":22},{"sys":23511},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23513,"metaTitle":405,"metaDescription":406,"mainTitle":23514,"subtitle":424,"heroImage":23529,"ctaButton":447,"ctaLink":448},[404],{"data":23515,"content":23516,"nodeType":74},{},[23517,23523],{"data":23518,"content":23519,"nodeType":78},{},[23520],{"data":23521,"marks":23522,"value":416,"nodeType":82},{},[],{"data":23524,"content":23525,"nodeType":87},{},[23526],{"data":23527,"marks":23528,"value":423,"nodeType":82},{},[],{"metadata":23530,"sys":23533,"fields":23538},{"tags":23531,"concepts":23532},[],[],{"space":23534,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23536,"publishedVersion":62,"revision":44,"locale":29},{"sys":23535},{"type":12,"linkType":13,"id":14},{"sys":23537},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23539},{"url":439,"details":23540,"fileName":445,"contentType":446},{"size":441,"image":23541},{"width":443,"height":444},{"sys":23543,"fields":23546},{"id":23544,"createdAt":23545},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":23547,"slug":23548,"articleIntro":23547,"category":23549},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[23550],{"metadata":23551,"sys":23554,"fields":23561},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23557,"publishedVersion":395,"revision":62,"contentType":23559,"locale":29},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":21,"type":12,"linkType":22},{"sys":23560},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23562,"metaTitle":405,"metaDescription":406,"mainTitle":23563,"subtitle":424,"heroImage":23578,"ctaButton":447,"ctaLink":448},[404],{"data":23564,"content":23565,"nodeType":74},{},[23566,23572],{"data":23567,"content":23568,"nodeType":78},{},[23569],{"data":23570,"marks":23571,"value":416,"nodeType":82},{},[],{"data":23573,"content":23574,"nodeType":87},{},[23575],{"data":23576,"marks":23577,"value":423,"nodeType":82},{},[],{"metadata":23579,"sys":23582,"fields":23587},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23585,"publishedVersion":62,"revision":44,"locale":29},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23588},{"url":439,"details":23589,"fileName":445,"contentType":446},{"size":441,"image":23590},{"width":443,"height":444},{"sys":23592,"fields":23595},{"id":23593,"createdAt":23594},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":23596,"slug":23597,"articleIntro":23596,"category":23598},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[23599],{"metadata":23600,"sys":23603,"fields":23610},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23606,"publishedVersion":395,"revision":62,"contentType":23608,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"sys":23609},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23611,"metaTitle":405,"metaDescription":406,"mainTitle":23612,"subtitle":424,"heroImage":23627,"ctaButton":447,"ctaLink":448},[404],{"data":23613,"content":23614,"nodeType":74},{},[23615,23621],{"data":23616,"content":23617,"nodeType":78},{},[23618],{"data":23619,"marks":23620,"value":416,"nodeType":82},{},[],{"data":23622,"content":23623,"nodeType":87},{},[23624],{"data":23625,"marks":23626,"value":423,"nodeType":82},{},[],{"metadata":23628,"sys":23631,"fields":23636},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23634,"publishedVersion":62,"revision":44,"locale":29},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23637},{"url":439,"details":23638,"fileName":445,"contentType":446},{"size":441,"image":23639},{"width":443,"height":444},{"sys":23641,"fields":23644},{"id":23642,"createdAt":23643},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":23645,"slug":23646,"articleIntro":23645,"category":23647},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[23648],{"metadata":23649,"sys":23652,"fields":23659},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23655,"publishedVersion":395,"revision":62,"contentType":23657,"locale":29},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":21,"type":12,"linkType":22},{"sys":23658},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23660,"metaTitle":405,"metaDescription":406,"mainTitle":23661,"subtitle":424,"heroImage":23676,"ctaButton":447,"ctaLink":448},[404],{"data":23662,"content":23663,"nodeType":74},{},[23664,23670],{"data":23665,"content":23666,"nodeType":78},{},[23667],{"data":23668,"marks":23669,"value":416,"nodeType":82},{},[],{"data":23671,"content":23672,"nodeType":87},{},[23673],{"data":23674,"marks":23675,"value":423,"nodeType":82},{},[],{"metadata":23677,"sys":23680,"fields":23685},{"tags":23678,"concepts":23679},[],[],{"space":23681,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23683,"publishedVersion":62,"revision":44,"locale":29},{"sys":23682},{"type":12,"linkType":13,"id":14},{"sys":23684},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23686},{"url":439,"details":23687,"fileName":445,"contentType":446},{"size":441,"image":23688},{"width":443,"height":444},{"sys":23690,"fields":23693},{"id":23691,"createdAt":23692},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":23694,"slug":23695,"articleIntro":-1,"category":23696},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[23697],{"metadata":23698,"sys":23701,"fields":23708},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23704,"publishedVersion":395,"revision":62,"contentType":23706,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"sys":23707},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23709,"metaTitle":405,"metaDescription":406,"mainTitle":23710,"subtitle":424,"heroImage":23725,"ctaButton":447,"ctaLink":448},[404],{"data":23711,"content":23712,"nodeType":74},{},[23713,23719],{"data":23714,"content":23715,"nodeType":78},{},[23716],{"data":23717,"marks":23718,"value":416,"nodeType":82},{},[],{"data":23720,"content":23721,"nodeType":87},{},[23722],{"data":23723,"marks":23724,"value":423,"nodeType":82},{},[],{"metadata":23726,"sys":23729,"fields":23734},{"tags":23727,"concepts":23728},[],[],{"space":23730,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23732,"publishedVersion":62,"revision":44,"locale":29},{"sys":23731},{"type":12,"linkType":13,"id":14},{"sys":23733},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23735},{"url":439,"details":23736,"fileName":445,"contentType":446},{"size":441,"image":23737},{"width":443,"height":444},{"sys":23739,"fields":23742},{"id":23740,"createdAt":23741},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":23743,"slug":23744,"articleIntro":23743,"category":23745},"Compte 326 - Emballages","compte-326-emballages",[23746],{"metadata":23747,"sys":23750,"fields":23757},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23753,"publishedVersion":395,"revision":62,"contentType":23755,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"sys":23756},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23758,"metaTitle":405,"metaDescription":406,"mainTitle":23759,"subtitle":424,"heroImage":23774,"ctaButton":447,"ctaLink":448},[404],{"data":23760,"content":23761,"nodeType":74},{},[23762,23768],{"data":23763,"content":23764,"nodeType":78},{},[23765],{"data":23766,"marks":23767,"value":416,"nodeType":82},{},[],{"data":23769,"content":23770,"nodeType":87},{},[23771],{"data":23772,"marks":23773,"value":423,"nodeType":82},{},[],{"metadata":23775,"sys":23778,"fields":23783},{"tags":23776,"concepts":23777},[],[],{"space":23779,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23781,"publishedVersion":62,"revision":44,"locale":29},{"sys":23780},{"type":12,"linkType":13,"id":14},{"sys":23782},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23784},{"url":439,"details":23785,"fileName":445,"contentType":446},{"size":441,"image":23786},{"width":443,"height":444},{"sys":23788,"fields":23791},{"id":23789,"createdAt":23790},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":23792,"slug":23793,"articleIntro":23792,"category":23794},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[23795],{"metadata":23796,"sys":23799,"fields":23806},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23802,"publishedVersion":395,"revision":62,"contentType":23804,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"sys":23805},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23807,"metaTitle":405,"metaDescription":406,"mainTitle":23808,"subtitle":424,"heroImage":23823,"ctaButton":447,"ctaLink":448},[404],{"data":23809,"content":23810,"nodeType":74},{},[23811,23817],{"data":23812,"content":23813,"nodeType":78},{},[23814],{"data":23815,"marks":23816,"value":416,"nodeType":82},{},[],{"data":23818,"content":23819,"nodeType":87},{},[23820],{"data":23821,"marks":23822,"value":423,"nodeType":82},{},[],{"metadata":23824,"sys":23827,"fields":23832},{"tags":23825,"concepts":23826},[],[],{"space":23828,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23830,"publishedVersion":62,"revision":44,"locale":29},{"sys":23829},{"type":12,"linkType":13,"id":14},{"sys":23831},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23833},{"url":439,"details":23834,"fileName":445,"contentType":446},{"size":441,"image":23835},{"width":443,"height":444},{"sys":23837,"fields":23840},{"id":23838,"createdAt":23839},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":23841,"slug":23842,"articleIntro":23841,"category":23843},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[23844],{"metadata":23845,"sys":23848,"fields":23855},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23851,"publishedVersion":395,"revision":62,"contentType":23853,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"sys":23854},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23856,"metaTitle":405,"metaDescription":406,"mainTitle":23857,"subtitle":424,"heroImage":23872,"ctaButton":447,"ctaLink":448},[404],{"data":23858,"content":23859,"nodeType":74},{},[23860,23866],{"data":23861,"content":23862,"nodeType":78},{},[23863],{"data":23864,"marks":23865,"value":416,"nodeType":82},{},[],{"data":23867,"content":23868,"nodeType":87},{},[23869],{"data":23870,"marks":23871,"value":423,"nodeType":82},{},[],{"metadata":23873,"sys":23876,"fields":23881},{"tags":23874,"concepts":23875},[],[],{"space":23877,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23879,"publishedVersion":62,"revision":44,"locale":29},{"sys":23878},{"type":12,"linkType":13,"id":14},{"sys":23880},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23882},{"url":439,"details":23883,"fileName":445,"contentType":446},{"size":441,"image":23884},{"width":443,"height":444},{"sys":23886,"fields":23889},{"id":23887,"createdAt":23888},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":23890,"slug":23891,"articleIntro":23890,"category":23892},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[23893],{"metadata":23894,"sys":23897,"fields":23904},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23900,"publishedVersion":395,"revision":62,"contentType":23902,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"sys":23903},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23905,"metaTitle":405,"metaDescription":406,"mainTitle":23906,"subtitle":424,"heroImage":23921,"ctaButton":447,"ctaLink":448},[404],{"data":23907,"content":23908,"nodeType":74},{},[23909,23915],{"data":23910,"content":23911,"nodeType":78},{},[23912],{"data":23913,"marks":23914,"value":416,"nodeType":82},{},[],{"data":23916,"content":23917,"nodeType":87},{},[23918],{"data":23919,"marks":23920,"value":423,"nodeType":82},{},[],{"metadata":23922,"sys":23925,"fields":23930},{"tags":23923,"concepts":23924},[],[],{"space":23926,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23928,"publishedVersion":62,"revision":44,"locale":29},{"sys":23927},{"type":12,"linkType":13,"id":14},{"sys":23929},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23931},{"url":439,"details":23932,"fileName":445,"contentType":446},{"size":441,"image":23933},{"width":443,"height":444},{"sys":23935,"fields":23938},{"id":23936,"createdAt":23937},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":23939,"slug":23940,"articleIntro":23939,"category":23941},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[23942],{"metadata":23943,"sys":23946,"fields":23953},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23949,"publishedVersion":395,"revision":62,"contentType":23951,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"sys":23952},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":23954,"metaTitle":405,"metaDescription":406,"mainTitle":23955,"subtitle":424,"heroImage":23970,"ctaButton":447,"ctaLink":448},[404],{"data":23956,"content":23957,"nodeType":74},{},[23958,23964],{"data":23959,"content":23960,"nodeType":78},{},[23961],{"data":23962,"marks":23963,"value":416,"nodeType":82},{},[],{"data":23965,"content":23966,"nodeType":87},{},[23967],{"data":23968,"marks":23969,"value":423,"nodeType":82},{},[],{"metadata":23971,"sys":23974,"fields":23979},{"tags":23972,"concepts":23973},[],[],{"space":23975,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":23977,"publishedVersion":62,"revision":44,"locale":29},{"sys":23976},{"type":12,"linkType":13,"id":14},{"sys":23978},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":23980},{"url":439,"details":23981,"fileName":445,"contentType":446},{"size":441,"image":23982},{"width":443,"height":444},{"sys":23984,"fields":23987},{"id":23985,"createdAt":23986},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":23988,"slug":23989,"articleIntro":-1,"category":23990},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[23991],{"metadata":23992,"sys":23995,"fields":24002},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":23998,"publishedVersion":395,"revision":62,"contentType":24000,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"sys":24001},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24003,"metaTitle":405,"metaDescription":406,"mainTitle":24004,"subtitle":424,"heroImage":24019,"ctaButton":447,"ctaLink":448},[404],{"data":24005,"content":24006,"nodeType":74},{},[24007,24013],{"data":24008,"content":24009,"nodeType":78},{},[24010],{"data":24011,"marks":24012,"value":416,"nodeType":82},{},[],{"data":24014,"content":24015,"nodeType":87},{},[24016],{"data":24017,"marks":24018,"value":423,"nodeType":82},{},[],{"metadata":24020,"sys":24023,"fields":24028},{"tags":24021,"concepts":24022},[],[],{"space":24024,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24026,"publishedVersion":62,"revision":44,"locale":29},{"sys":24025},{"type":12,"linkType":13,"id":14},{"sys":24027},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24029},{"url":439,"details":24030,"fileName":445,"contentType":446},{"size":441,"image":24031},{"width":443,"height":444},{"sys":24033,"fields":24036},{"id":24034,"createdAt":24035},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":24037,"slug":24038,"articleIntro":-1,"category":24039},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[24040],{"metadata":24041,"sys":24044,"fields":24051},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24047,"publishedVersion":395,"revision":62,"contentType":24049,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"sys":24050},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24052,"metaTitle":405,"metaDescription":406,"mainTitle":24053,"subtitle":424,"heroImage":24068,"ctaButton":447,"ctaLink":448},[404],{"data":24054,"content":24055,"nodeType":74},{},[24056,24062],{"data":24057,"content":24058,"nodeType":78},{},[24059],{"data":24060,"marks":24061,"value":416,"nodeType":82},{},[],{"data":24063,"content":24064,"nodeType":87},{},[24065],{"data":24066,"marks":24067,"value":423,"nodeType":82},{},[],{"metadata":24069,"sys":24072,"fields":24077},{"tags":24070,"concepts":24071},[],[],{"space":24073,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24075,"publishedVersion":62,"revision":44,"locale":29},{"sys":24074},{"type":12,"linkType":13,"id":14},{"sys":24076},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24078},{"url":439,"details":24079,"fileName":445,"contentType":446},{"size":441,"image":24080},{"width":443,"height":444},{"sys":24082,"fields":24085},{"id":24083,"createdAt":24084},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":24086,"slug":24087,"articleIntro":-1,"category":24088},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[24089],{"metadata":24090,"sys":24093,"fields":24100},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24096,"publishedVersion":395,"revision":62,"contentType":24098,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"sys":24099},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24101,"metaTitle":405,"metaDescription":406,"mainTitle":24102,"subtitle":424,"heroImage":24117,"ctaButton":447,"ctaLink":448},[404],{"data":24103,"content":24104,"nodeType":74},{},[24105,24111],{"data":24106,"content":24107,"nodeType":78},{},[24108],{"data":24109,"marks":24110,"value":416,"nodeType":82},{},[],{"data":24112,"content":24113,"nodeType":87},{},[24114],{"data":24115,"marks":24116,"value":423,"nodeType":82},{},[],{"metadata":24118,"sys":24121,"fields":24126},{"tags":24119,"concepts":24120},[],[],{"space":24122,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24124,"publishedVersion":62,"revision":44,"locale":29},{"sys":24123},{"type":12,"linkType":13,"id":14},{"sys":24125},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24127},{"url":439,"details":24128,"fileName":445,"contentType":446},{"size":441,"image":24129},{"width":443,"height":444},{"sys":24131,"fields":24134},{"id":24132,"createdAt":24133},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":24135,"slug":24136,"articleIntro":24135,"category":24137},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[24138],{"metadata":24139,"sys":24142,"fields":24149},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24145,"publishedVersion":395,"revision":62,"contentType":24147,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"sys":24148},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24150,"metaTitle":405,"metaDescription":406,"mainTitle":24151,"subtitle":424,"heroImage":24166,"ctaButton":447,"ctaLink":448},[404],{"data":24152,"content":24153,"nodeType":74},{},[24154,24160],{"data":24155,"content":24156,"nodeType":78},{},[24157],{"data":24158,"marks":24159,"value":416,"nodeType":82},{},[],{"data":24161,"content":24162,"nodeType":87},{},[24163],{"data":24164,"marks":24165,"value":423,"nodeType":82},{},[],{"metadata":24167,"sys":24170,"fields":24175},{"tags":24168,"concepts":24169},[],[],{"space":24171,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24173,"publishedVersion":62,"revision":44,"locale":29},{"sys":24172},{"type":12,"linkType":13,"id":14},{"sys":24174},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24176},{"url":439,"details":24177,"fileName":445,"contentType":446},{"size":441,"image":24178},{"width":443,"height":444},{"sys":24180,"fields":24183},{"id":24181,"createdAt":24182},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":24184,"slug":24185,"articleIntro":24184,"category":24186},"Compte 2184 - Mobilier","compte-2184-mobilier",[24187],{"metadata":24188,"sys":24191,"fields":24198},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24194,"publishedVersion":395,"revision":62,"contentType":24196,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"sys":24197},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24199,"metaTitle":405,"metaDescription":406,"mainTitle":24200,"subtitle":424,"heroImage":24215,"ctaButton":447,"ctaLink":448},[404],{"data":24201,"content":24202,"nodeType":74},{},[24203,24209],{"data":24204,"content":24205,"nodeType":78},{},[24206],{"data":24207,"marks":24208,"value":416,"nodeType":82},{},[],{"data":24210,"content":24211,"nodeType":87},{},[24212],{"data":24213,"marks":24214,"value":423,"nodeType":82},{},[],{"metadata":24216,"sys":24219,"fields":24224},{"tags":24217,"concepts":24218},[],[],{"space":24220,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24222,"publishedVersion":62,"revision":44,"locale":29},{"sys":24221},{"type":12,"linkType":13,"id":14},{"sys":24223},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24225},{"url":439,"details":24226,"fileName":445,"contentType":446},{"size":441,"image":24227},{"width":443,"height":444},{"sys":24229,"fields":24232},{"id":24230,"createdAt":24231},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":24233,"slug":24234,"articleIntro":24233,"category":24235},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[24236],{"metadata":24237,"sys":24240,"fields":24247},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24243,"publishedVersion":395,"revision":62,"contentType":24245,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"sys":24246},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24248,"metaTitle":405,"metaDescription":406,"mainTitle":24249,"subtitle":424,"heroImage":24264,"ctaButton":447,"ctaLink":448},[404],{"data":24250,"content":24251,"nodeType":74},{},[24252,24258],{"data":24253,"content":24254,"nodeType":78},{},[24255],{"data":24256,"marks":24257,"value":416,"nodeType":82},{},[],{"data":24259,"content":24260,"nodeType":87},{},[24261],{"data":24262,"marks":24263,"value":423,"nodeType":82},{},[],{"metadata":24265,"sys":24268,"fields":24273},{"tags":24266,"concepts":24267},[],[],{"space":24269,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24271,"publishedVersion":62,"revision":44,"locale":29},{"sys":24270},{"type":12,"linkType":13,"id":14},{"sys":24272},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24274},{"url":439,"details":24275,"fileName":445,"contentType":446},{"size":441,"image":24276},{"width":443,"height":444},{"sys":24278,"fields":24281},{"id":24279,"createdAt":24280},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":24282,"slug":24283,"articleIntro":24282,"category":24284},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[24285],{"metadata":24286,"sys":24289,"fields":24296},{"tags":24287,"concepts":24288},[],[],{"space":24290,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24292,"publishedVersion":395,"revision":62,"contentType":24294,"locale":29},{"sys":24291},{"type":12,"linkType":13,"id":14},{"sys":24293},{"id":21,"type":12,"linkType":22},{"sys":24295},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24297,"metaTitle":405,"metaDescription":406,"mainTitle":24298,"subtitle":424,"heroImage":24313,"ctaButton":447,"ctaLink":448},[404],{"data":24299,"content":24300,"nodeType":74},{},[24301,24307],{"data":24302,"content":24303,"nodeType":78},{},[24304],{"data":24305,"marks":24306,"value":416,"nodeType":82},{},[],{"data":24308,"content":24309,"nodeType":87},{},[24310],{"data":24311,"marks":24312,"value":423,"nodeType":82},{},[],{"metadata":24314,"sys":24317,"fields":24322},{"tags":24315,"concepts":24316},[],[],{"space":24318,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24320,"publishedVersion":62,"revision":44,"locale":29},{"sys":24319},{"type":12,"linkType":13,"id":14},{"sys":24321},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24323},{"url":439,"details":24324,"fileName":445,"contentType":446},{"size":441,"image":24325},{"width":443,"height":444},{"sys":24327,"fields":24330},{"id":24328,"createdAt":24329},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":24331,"slug":24332,"articleIntro":24331,"category":24333},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[24334],{"metadata":24335,"sys":24338,"fields":24345},{"tags":24336,"concepts":24337},[],[],{"space":24339,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24341,"publishedVersion":395,"revision":62,"contentType":24343,"locale":29},{"sys":24340},{"type":12,"linkType":13,"id":14},{"sys":24342},{"id":21,"type":12,"linkType":22},{"sys":24344},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24346,"metaTitle":405,"metaDescription":406,"mainTitle":24347,"subtitle":424,"heroImage":24362,"ctaButton":447,"ctaLink":448},[404],{"data":24348,"content":24349,"nodeType":74},{},[24350,24356],{"data":24351,"content":24352,"nodeType":78},{},[24353],{"data":24354,"marks":24355,"value":416,"nodeType":82},{},[],{"data":24357,"content":24358,"nodeType":87},{},[24359],{"data":24360,"marks":24361,"value":423,"nodeType":82},{},[],{"metadata":24363,"sys":24366,"fields":24371},{"tags":24364,"concepts":24365},[],[],{"space":24367,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24369,"publishedVersion":62,"revision":44,"locale":29},{"sys":24368},{"type":12,"linkType":13,"id":14},{"sys":24370},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24372},{"url":439,"details":24373,"fileName":445,"contentType":446},{"size":441,"image":24374},{"width":443,"height":444},{"sys":24376,"fields":24379},{"id":24377,"createdAt":24378},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":24380,"slug":24381,"articleIntro":24380,"category":24382},"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",[24383],{"metadata":24384,"sys":24387,"fields":24394},{"tags":24385,"concepts":24386},[],[],{"space":24388,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24390,"publishedVersion":395,"revision":62,"contentType":24392,"locale":29},{"sys":24389},{"type":12,"linkType":13,"id":14},{"sys":24391},{"id":21,"type":12,"linkType":22},{"sys":24393},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24395,"metaTitle":405,"metaDescription":406,"mainTitle":24396,"subtitle":424,"heroImage":24411,"ctaButton":447,"ctaLink":448},[404],{"data":24397,"content":24398,"nodeType":74},{},[24399,24405],{"data":24400,"content":24401,"nodeType":78},{},[24402],{"data":24403,"marks":24404,"value":416,"nodeType":82},{},[],{"data":24406,"content":24407,"nodeType":87},{},[24408],{"data":24409,"marks":24410,"value":423,"nodeType":82},{},[],{"metadata":24412,"sys":24415,"fields":24420},{"tags":24413,"concepts":24414},[],[],{"space":24416,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24418,"publishedVersion":62,"revision":44,"locale":29},{"sys":24417},{"type":12,"linkType":13,"id":14},{"sys":24419},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24421},{"url":439,"details":24422,"fileName":445,"contentType":446},{"size":441,"image":24423},{"width":443,"height":444},{"sys":24425,"fields":24428},{"id":24426,"createdAt":24427},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":24429,"slug":24430,"articleIntro":24429,"category":24431},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[24432],{"metadata":24433,"sys":24436,"fields":24443},{"tags":24434,"concepts":24435},[],[],{"space":24437,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24439,"publishedVersion":395,"revision":62,"contentType":24441,"locale":29},{"sys":24438},{"type":12,"linkType":13,"id":14},{"sys":24440},{"id":21,"type":12,"linkType":22},{"sys":24442},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24444,"metaTitle":405,"metaDescription":406,"mainTitle":24445,"subtitle":424,"heroImage":24460,"ctaButton":447,"ctaLink":448},[404],{"data":24446,"content":24447,"nodeType":74},{},[24448,24454],{"data":24449,"content":24450,"nodeType":78},{},[24451],{"data":24452,"marks":24453,"value":416,"nodeType":82},{},[],{"data":24455,"content":24456,"nodeType":87},{},[24457],{"data":24458,"marks":24459,"value":423,"nodeType":82},{},[],{"metadata":24461,"sys":24464,"fields":24469},{"tags":24462,"concepts":24463},[],[],{"space":24465,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24467,"publishedVersion":62,"revision":44,"locale":29},{"sys":24466},{"type":12,"linkType":13,"id":14},{"sys":24468},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24470},{"url":439,"details":24471,"fileName":445,"contentType":446},{"size":441,"image":24472},{"width":443,"height":444},{"sys":24474,"fields":24477},{"id":24475,"createdAt":24476},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":24478,"slug":24479,"articleIntro":24478,"category":24480},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[24481],{"metadata":24482,"sys":24485,"fields":24492},{"tags":24483,"concepts":24484},[],[],{"space":24486,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24488,"publishedVersion":395,"revision":62,"contentType":24490,"locale":29},{"sys":24487},{"type":12,"linkType":13,"id":14},{"sys":24489},{"id":21,"type":12,"linkType":22},{"sys":24491},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24493,"metaTitle":405,"metaDescription":406,"mainTitle":24494,"subtitle":424,"heroImage":24509,"ctaButton":447,"ctaLink":448},[404],{"data":24495,"content":24496,"nodeType":74},{},[24497,24503],{"data":24498,"content":24499,"nodeType":78},{},[24500],{"data":24501,"marks":24502,"value":416,"nodeType":82},{},[],{"data":24504,"content":24505,"nodeType":87},{},[24506],{"data":24507,"marks":24508,"value":423,"nodeType":82},{},[],{"metadata":24510,"sys":24513,"fields":24518},{"tags":24511,"concepts":24512},[],[],{"space":24514,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24516,"publishedVersion":62,"revision":44,"locale":29},{"sys":24515},{"type":12,"linkType":13,"id":14},{"sys":24517},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24519},{"url":439,"details":24520,"fileName":445,"contentType":446},{"size":441,"image":24521},{"width":443,"height":444},{"sys":24523,"fields":24526},{"id":24524,"createdAt":24525},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":24527,"slug":24528,"articleIntro":24527,"category":24529},"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",[24530],{"metadata":24531,"sys":24534,"fields":24541},{"tags":24532,"concepts":24533},[],[],{"space":24535,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24537,"publishedVersion":395,"revision":62,"contentType":24539,"locale":29},{"sys":24536},{"type":12,"linkType":13,"id":14},{"sys":24538},{"id":21,"type":12,"linkType":22},{"sys":24540},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24542,"metaTitle":405,"metaDescription":406,"mainTitle":24543,"subtitle":424,"heroImage":24558,"ctaButton":447,"ctaLink":448},[404],{"data":24544,"content":24545,"nodeType":74},{},[24546,24552],{"data":24547,"content":24548,"nodeType":78},{},[24549],{"data":24550,"marks":24551,"value":416,"nodeType":82},{},[],{"data":24553,"content":24554,"nodeType":87},{},[24555],{"data":24556,"marks":24557,"value":423,"nodeType":82},{},[],{"metadata":24559,"sys":24562,"fields":24567},{"tags":24560,"concepts":24561},[],[],{"space":24563,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24565,"publishedVersion":62,"revision":44,"locale":29},{"sys":24564},{"type":12,"linkType":13,"id":14},{"sys":24566},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24568},{"url":439,"details":24569,"fileName":445,"contentType":446},{"size":441,"image":24570},{"width":443,"height":444},{"sys":24572,"fields":24575},{"id":24573,"createdAt":24574},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":24576,"slug":24577,"articleIntro":-1,"category":24578},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[24579],{"metadata":24580,"sys":24583,"fields":24590},{"tags":24581,"concepts":24582},[],[],{"space":24584,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24586,"publishedVersion":395,"revision":62,"contentType":24588,"locale":29},{"sys":24585},{"type":12,"linkType":13,"id":14},{"sys":24587},{"id":21,"type":12,"linkType":22},{"sys":24589},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24591,"metaTitle":405,"metaDescription":406,"mainTitle":24592,"subtitle":424,"heroImage":24607,"ctaButton":447,"ctaLink":448},[404],{"data":24593,"content":24594,"nodeType":74},{},[24595,24601],{"data":24596,"content":24597,"nodeType":78},{},[24598],{"data":24599,"marks":24600,"value":416,"nodeType":82},{},[],{"data":24602,"content":24603,"nodeType":87},{},[24604],{"data":24605,"marks":24606,"value":423,"nodeType":82},{},[],{"metadata":24608,"sys":24611,"fields":24616},{"tags":24609,"concepts":24610},[],[],{"space":24612,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24614,"publishedVersion":62,"revision":44,"locale":29},{"sys":24613},{"type":12,"linkType":13,"id":14},{"sys":24615},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24617},{"url":439,"details":24618,"fileName":445,"contentType":446},{"size":441,"image":24619},{"width":443,"height":444},{"sys":24621,"fields":24624},{"id":24622,"createdAt":24623},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":24625,"slug":24626,"articleIntro":24625,"category":24627},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[24628],{"metadata":24629,"sys":24632,"fields":24639},{"tags":24630,"concepts":24631},[],[],{"space":24633,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24635,"publishedVersion":395,"revision":62,"contentType":24637,"locale":29},{"sys":24634},{"type":12,"linkType":13,"id":14},{"sys":24636},{"id":21,"type":12,"linkType":22},{"sys":24638},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24640,"metaTitle":405,"metaDescription":406,"mainTitle":24641,"subtitle":424,"heroImage":24656,"ctaButton":447,"ctaLink":448},[404],{"data":24642,"content":24643,"nodeType":74},{},[24644,24650],{"data":24645,"content":24646,"nodeType":78},{},[24647],{"data":24648,"marks":24649,"value":416,"nodeType":82},{},[],{"data":24651,"content":24652,"nodeType":87},{},[24653],{"data":24654,"marks":24655,"value":423,"nodeType":82},{},[],{"metadata":24657,"sys":24660,"fields":24665},{"tags":24658,"concepts":24659},[],[],{"space":24661,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24663,"publishedVersion":62,"revision":44,"locale":29},{"sys":24662},{"type":12,"linkType":13,"id":14},{"sys":24664},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24666},{"url":439,"details":24667,"fileName":445,"contentType":446},{"size":441,"image":24668},{"width":443,"height":444},{"sys":24670,"fields":24673},{"id":24671,"createdAt":24672},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":24674,"slug":24675,"articleIntro":24674,"category":24676},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[24677],{"metadata":24678,"sys":24681,"fields":24688},{"tags":24679,"concepts":24680},[],[],{"space":24682,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24684,"publishedVersion":395,"revision":62,"contentType":24686,"locale":29},{"sys":24683},{"type":12,"linkType":13,"id":14},{"sys":24685},{"id":21,"type":12,"linkType":22},{"sys":24687},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24689,"metaTitle":405,"metaDescription":406,"mainTitle":24690,"subtitle":424,"heroImage":24705,"ctaButton":447,"ctaLink":448},[404],{"data":24691,"content":24692,"nodeType":74},{},[24693,24699],{"data":24694,"content":24695,"nodeType":78},{},[24696],{"data":24697,"marks":24698,"value":416,"nodeType":82},{},[],{"data":24700,"content":24701,"nodeType":87},{},[24702],{"data":24703,"marks":24704,"value":423,"nodeType":82},{},[],{"metadata":24706,"sys":24709,"fields":24714},{"tags":24707,"concepts":24708},[],[],{"space":24710,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24712,"publishedVersion":62,"revision":44,"locale":29},{"sys":24711},{"type":12,"linkType":13,"id":14},{"sys":24713},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24715},{"url":439,"details":24716,"fileName":445,"contentType":446},{"size":441,"image":24717},{"width":443,"height":444},{"sys":24719,"fields":24722},{"id":24720,"createdAt":24721},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":24723,"slug":24724,"articleIntro":24723,"category":24725},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[24726],{"metadata":24727,"sys":24730,"fields":24737},{"tags":24728,"concepts":24729},[],[],{"space":24731,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24733,"publishedVersion":395,"revision":62,"contentType":24735,"locale":29},{"sys":24732},{"type":12,"linkType":13,"id":14},{"sys":24734},{"id":21,"type":12,"linkType":22},{"sys":24736},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24738,"metaTitle":405,"metaDescription":406,"mainTitle":24739,"subtitle":424,"heroImage":24754,"ctaButton":447,"ctaLink":448},[404],{"data":24740,"content":24741,"nodeType":74},{},[24742,24748],{"data":24743,"content":24744,"nodeType":78},{},[24745],{"data":24746,"marks":24747,"value":416,"nodeType":82},{},[],{"data":24749,"content":24750,"nodeType":87},{},[24751],{"data":24752,"marks":24753,"value":423,"nodeType":82},{},[],{"metadata":24755,"sys":24758,"fields":24763},{"tags":24756,"concepts":24757},[],[],{"space":24759,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24761,"publishedVersion":62,"revision":44,"locale":29},{"sys":24760},{"type":12,"linkType":13,"id":14},{"sys":24762},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24764},{"url":439,"details":24765,"fileName":445,"contentType":446},{"size":441,"image":24766},{"width":443,"height":444},{"sys":24768,"fields":24771},{"id":24769,"createdAt":24770},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":24772,"slug":24773,"articleIntro":24772,"category":24774},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[24775],{"metadata":24776,"sys":24779,"fields":24786},{"tags":24777,"concepts":24778},[],[],{"space":24780,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24782,"publishedVersion":395,"revision":62,"contentType":24784,"locale":29},{"sys":24781},{"type":12,"linkType":13,"id":14},{"sys":24783},{"id":21,"type":12,"linkType":22},{"sys":24785},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24787,"metaTitle":405,"metaDescription":406,"mainTitle":24788,"subtitle":424,"heroImage":24803,"ctaButton":447,"ctaLink":448},[404],{"data":24789,"content":24790,"nodeType":74},{},[24791,24797],{"data":24792,"content":24793,"nodeType":78},{},[24794],{"data":24795,"marks":24796,"value":416,"nodeType":82},{},[],{"data":24798,"content":24799,"nodeType":87},{},[24800],{"data":24801,"marks":24802,"value":423,"nodeType":82},{},[],{"metadata":24804,"sys":24807,"fields":24812},{"tags":24805,"concepts":24806},[],[],{"space":24808,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24810,"publishedVersion":62,"revision":44,"locale":29},{"sys":24809},{"type":12,"linkType":13,"id":14},{"sys":24811},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24813},{"url":439,"details":24814,"fileName":445,"contentType":446},{"size":441,"image":24815},{"width":443,"height":444},{"sys":24817,"fields":24820},{"id":24818,"createdAt":24819},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":24821,"slug":24822,"articleIntro":24821,"category":24823},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[24824],{"metadata":24825,"sys":24828,"fields":24835},{"tags":24826,"concepts":24827},[],[],{"space":24829,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24831,"publishedVersion":395,"revision":62,"contentType":24833,"locale":29},{"sys":24830},{"type":12,"linkType":13,"id":14},{"sys":24832},{"id":21,"type":12,"linkType":22},{"sys":24834},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24836,"metaTitle":405,"metaDescription":406,"mainTitle":24837,"subtitle":424,"heroImage":24852,"ctaButton":447,"ctaLink":448},[404],{"data":24838,"content":24839,"nodeType":74},{},[24840,24846],{"data":24841,"content":24842,"nodeType":78},{},[24843],{"data":24844,"marks":24845,"value":416,"nodeType":82},{},[],{"data":24847,"content":24848,"nodeType":87},{},[24849],{"data":24850,"marks":24851,"value":423,"nodeType":82},{},[],{"metadata":24853,"sys":24856,"fields":24861},{"tags":24854,"concepts":24855},[],[],{"space":24857,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24859,"publishedVersion":62,"revision":44,"locale":29},{"sys":24858},{"type":12,"linkType":13,"id":14},{"sys":24860},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24862},{"url":439,"details":24863,"fileName":445,"contentType":446},{"size":441,"image":24864},{"width":443,"height":444},{"sys":24866,"fields":24869},{"id":24867,"createdAt":24868},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":24870,"slug":24871,"articleIntro":24870,"category":24872},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[24873],{"metadata":24874,"sys":24877,"fields":24884},{"tags":24875,"concepts":24876},[],[],{"space":24878,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24880,"publishedVersion":395,"revision":62,"contentType":24882,"locale":29},{"sys":24879},{"type":12,"linkType":13,"id":14},{"sys":24881},{"id":21,"type":12,"linkType":22},{"sys":24883},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24885,"metaTitle":405,"metaDescription":406,"mainTitle":24886,"subtitle":424,"heroImage":24901,"ctaButton":447,"ctaLink":448},[404],{"data":24887,"content":24888,"nodeType":74},{},[24889,24895],{"data":24890,"content":24891,"nodeType":78},{},[24892],{"data":24893,"marks":24894,"value":416,"nodeType":82},{},[],{"data":24896,"content":24897,"nodeType":87},{},[24898],{"data":24899,"marks":24900,"value":423,"nodeType":82},{},[],{"metadata":24902,"sys":24905,"fields":24910},{"tags":24903,"concepts":24904},[],[],{"space":24906,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24908,"publishedVersion":62,"revision":44,"locale":29},{"sys":24907},{"type":12,"linkType":13,"id":14},{"sys":24909},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24911},{"url":439,"details":24912,"fileName":445,"contentType":446},{"size":441,"image":24913},{"width":443,"height":444},{"sys":24915,"fields":24918},{"id":24916,"createdAt":24917},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":24919,"slug":24920,"articleIntro":24919,"category":24921},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[24922],{"metadata":24923,"sys":24926,"fields":24933},{"tags":24924,"concepts":24925},[],[],{"space":24927,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24929,"publishedVersion":395,"revision":62,"contentType":24931,"locale":29},{"sys":24928},{"type":12,"linkType":13,"id":14},{"sys":24930},{"id":21,"type":12,"linkType":22},{"sys":24932},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24934,"metaTitle":405,"metaDescription":406,"mainTitle":24935,"subtitle":424,"heroImage":24950,"ctaButton":447,"ctaLink":448},[404],{"data":24936,"content":24937,"nodeType":74},{},[24938,24944],{"data":24939,"content":24940,"nodeType":78},{},[24941],{"data":24942,"marks":24943,"value":416,"nodeType":82},{},[],{"data":24945,"content":24946,"nodeType":87},{},[24947],{"data":24948,"marks":24949,"value":423,"nodeType":82},{},[],{"metadata":24951,"sys":24954,"fields":24959},{"tags":24952,"concepts":24953},[],[],{"space":24955,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":24957,"publishedVersion":62,"revision":44,"locale":29},{"sys":24956},{"type":12,"linkType":13,"id":14},{"sys":24958},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":24960},{"url":439,"details":24961,"fileName":445,"contentType":446},{"size":441,"image":24962},{"width":443,"height":444},{"sys":24964,"fields":24967},{"id":24965,"createdAt":24966},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":24968,"slug":24969,"articleIntro":24968,"category":24970},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[24971],{"metadata":24972,"sys":24975,"fields":24982},{"tags":24973,"concepts":24974},[],[],{"space":24976,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":24978,"publishedVersion":395,"revision":62,"contentType":24980,"locale":29},{"sys":24977},{"type":12,"linkType":13,"id":14},{"sys":24979},{"id":21,"type":12,"linkType":22},{"sys":24981},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":24983,"metaTitle":405,"metaDescription":406,"mainTitle":24984,"subtitle":424,"heroImage":24999,"ctaButton":447,"ctaLink":448},[404],{"data":24985,"content":24986,"nodeType":74},{},[24987,24993],{"data":24988,"content":24989,"nodeType":78},{},[24990],{"data":24991,"marks":24992,"value":416,"nodeType":82},{},[],{"data":24994,"content":24995,"nodeType":87},{},[24996],{"data":24997,"marks":24998,"value":423,"nodeType":82},{},[],{"metadata":25000,"sys":25003,"fields":25008},{"tags":25001,"concepts":25002},[],[],{"space":25004,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25006,"publishedVersion":62,"revision":44,"locale":29},{"sys":25005},{"type":12,"linkType":13,"id":14},{"sys":25007},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25009},{"url":439,"details":25010,"fileName":445,"contentType":446},{"size":441,"image":25011},{"width":443,"height":444},{"sys":25013,"fields":25016},{"id":25014,"createdAt":25015},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":25017,"slug":25018,"articleIntro":25017,"category":25019},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[25020],{"metadata":25021,"sys":25024,"fields":25031},{"tags":25022,"concepts":25023},[],[],{"space":25025,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25027,"publishedVersion":395,"revision":62,"contentType":25029,"locale":29},{"sys":25026},{"type":12,"linkType":13,"id":14},{"sys":25028},{"id":21,"type":12,"linkType":22},{"sys":25030},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25032,"metaTitle":405,"metaDescription":406,"mainTitle":25033,"subtitle":424,"heroImage":25048,"ctaButton":447,"ctaLink":448},[404],{"data":25034,"content":25035,"nodeType":74},{},[25036,25042],{"data":25037,"content":25038,"nodeType":78},{},[25039],{"data":25040,"marks":25041,"value":416,"nodeType":82},{},[],{"data":25043,"content":25044,"nodeType":87},{},[25045],{"data":25046,"marks":25047,"value":423,"nodeType":82},{},[],{"metadata":25049,"sys":25052,"fields":25057},{"tags":25050,"concepts":25051},[],[],{"space":25053,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25055,"publishedVersion":62,"revision":44,"locale":29},{"sys":25054},{"type":12,"linkType":13,"id":14},{"sys":25056},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25058},{"url":439,"details":25059,"fileName":445,"contentType":446},{"size":441,"image":25060},{"width":443,"height":444},{"sys":25062,"fields":25065},{"id":25063,"createdAt":25064},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":25066,"slug":25067,"articleIntro":25066,"category":25068},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[25069],{"metadata":25070,"sys":25073,"fields":25080},{"tags":25071,"concepts":25072},[],[],{"space":25074,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25076,"publishedVersion":395,"revision":62,"contentType":25078,"locale":29},{"sys":25075},{"type":12,"linkType":13,"id":14},{"sys":25077},{"id":21,"type":12,"linkType":22},{"sys":25079},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25081,"metaTitle":405,"metaDescription":406,"mainTitle":25082,"subtitle":424,"heroImage":25097,"ctaButton":447,"ctaLink":448},[404],{"data":25083,"content":25084,"nodeType":74},{},[25085,25091],{"data":25086,"content":25087,"nodeType":78},{},[25088],{"data":25089,"marks":25090,"value":416,"nodeType":82},{},[],{"data":25092,"content":25093,"nodeType":87},{},[25094],{"data":25095,"marks":25096,"value":423,"nodeType":82},{},[],{"metadata":25098,"sys":25101,"fields":25106},{"tags":25099,"concepts":25100},[],[],{"space":25102,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25104,"publishedVersion":62,"revision":44,"locale":29},{"sys":25103},{"type":12,"linkType":13,"id":14},{"sys":25105},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25107},{"url":439,"details":25108,"fileName":445,"contentType":446},{"size":441,"image":25109},{"width":443,"height":444},{"sys":25111,"fields":25114},{"id":25112,"createdAt":25113},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":25115,"slug":25116,"articleIntro":25115,"category":25117},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[25118],{"metadata":25119,"sys":25122,"fields":25129},{"tags":25120,"concepts":25121},[],[],{"space":25123,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25125,"publishedVersion":395,"revision":62,"contentType":25127,"locale":29},{"sys":25124},{"type":12,"linkType":13,"id":14},{"sys":25126},{"id":21,"type":12,"linkType":22},{"sys":25128},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25130,"metaTitle":405,"metaDescription":406,"mainTitle":25131,"subtitle":424,"heroImage":25146,"ctaButton":447,"ctaLink":448},[404],{"data":25132,"content":25133,"nodeType":74},{},[25134,25140],{"data":25135,"content":25136,"nodeType":78},{},[25137],{"data":25138,"marks":25139,"value":416,"nodeType":82},{},[],{"data":25141,"content":25142,"nodeType":87},{},[25143],{"data":25144,"marks":25145,"value":423,"nodeType":82},{},[],{"metadata":25147,"sys":25150,"fields":25155},{"tags":25148,"concepts":25149},[],[],{"space":25151,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25153,"publishedVersion":62,"revision":44,"locale":29},{"sys":25152},{"type":12,"linkType":13,"id":14},{"sys":25154},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25156},{"url":439,"details":25157,"fileName":445,"contentType":446},{"size":441,"image":25158},{"width":443,"height":444},{"sys":25160,"fields":25163},{"id":25161,"createdAt":25162},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":25164,"slug":25165,"articleIntro":25164,"category":25166},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[25167],{"metadata":25168,"sys":25171,"fields":25178},{"tags":25169,"concepts":25170},[],[],{"space":25172,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25174,"publishedVersion":395,"revision":62,"contentType":25176,"locale":29},{"sys":25173},{"type":12,"linkType":13,"id":14},{"sys":25175},{"id":21,"type":12,"linkType":22},{"sys":25177},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25179,"metaTitle":405,"metaDescription":406,"mainTitle":25180,"subtitle":424,"heroImage":25195,"ctaButton":447,"ctaLink":448},[404],{"data":25181,"content":25182,"nodeType":74},{},[25183,25189],{"data":25184,"content":25185,"nodeType":78},{},[25186],{"data":25187,"marks":25188,"value":416,"nodeType":82},{},[],{"data":25190,"content":25191,"nodeType":87},{},[25192],{"data":25193,"marks":25194,"value":423,"nodeType":82},{},[],{"metadata":25196,"sys":25199,"fields":25204},{"tags":25197,"concepts":25198},[],[],{"space":25200,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25202,"publishedVersion":62,"revision":44,"locale":29},{"sys":25201},{"type":12,"linkType":13,"id":14},{"sys":25203},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25205},{"url":439,"details":25206,"fileName":445,"contentType":446},{"size":441,"image":25207},{"width":443,"height":444},{"sys":25209,"fields":25212},{"id":25210,"createdAt":25211},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":25213,"slug":25214,"articleIntro":25213,"category":25215},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[25216],{"metadata":25217,"sys":25220,"fields":25227},{"tags":25218,"concepts":25219},[],[],{"space":25221,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25223,"publishedVersion":395,"revision":62,"contentType":25225,"locale":29},{"sys":25222},{"type":12,"linkType":13,"id":14},{"sys":25224},{"id":21,"type":12,"linkType":22},{"sys":25226},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25228,"metaTitle":405,"metaDescription":406,"mainTitle":25229,"subtitle":424,"heroImage":25244,"ctaButton":447,"ctaLink":448},[404],{"data":25230,"content":25231,"nodeType":74},{},[25232,25238],{"data":25233,"content":25234,"nodeType":78},{},[25235],{"data":25236,"marks":25237,"value":416,"nodeType":82},{},[],{"data":25239,"content":25240,"nodeType":87},{},[25241],{"data":25242,"marks":25243,"value":423,"nodeType":82},{},[],{"metadata":25245,"sys":25248,"fields":25253},{"tags":25246,"concepts":25247},[],[],{"space":25249,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25251,"publishedVersion":62,"revision":44,"locale":29},{"sys":25250},{"type":12,"linkType":13,"id":14},{"sys":25252},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25254},{"url":439,"details":25255,"fileName":445,"contentType":446},{"size":441,"image":25256},{"width":443,"height":444},{"sys":25258,"fields":25261},{"id":25259,"createdAt":25260},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":25262,"slug":25263,"articleIntro":25262,"category":25264},"Compte 211 - Terrains","compte-211-terrains",[25265],{"metadata":25266,"sys":25269,"fields":25276},{"tags":25267,"concepts":25268},[],[],{"space":25270,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25272,"publishedVersion":395,"revision":62,"contentType":25274,"locale":29},{"sys":25271},{"type":12,"linkType":13,"id":14},{"sys":25273},{"id":21,"type":12,"linkType":22},{"sys":25275},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25277,"metaTitle":405,"metaDescription":406,"mainTitle":25278,"subtitle":424,"heroImage":25293,"ctaButton":447,"ctaLink":448},[404],{"data":25279,"content":25280,"nodeType":74},{},[25281,25287],{"data":25282,"content":25283,"nodeType":78},{},[25284],{"data":25285,"marks":25286,"value":416,"nodeType":82},{},[],{"data":25288,"content":25289,"nodeType":87},{},[25290],{"data":25291,"marks":25292,"value":423,"nodeType":82},{},[],{"metadata":25294,"sys":25297,"fields":25302},{"tags":25295,"concepts":25296},[],[],{"space":25298,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25300,"publishedVersion":62,"revision":44,"locale":29},{"sys":25299},{"type":12,"linkType":13,"id":14},{"sys":25301},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25303},{"url":439,"details":25304,"fileName":445,"contentType":446},{"size":441,"image":25305},{"width":443,"height":444},{"sys":25307,"fields":25310},{"id":25308,"createdAt":25309},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":25311,"slug":25312,"articleIntro":25311,"category":25313},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[25314],{"metadata":25315,"sys":25318,"fields":25325},{"tags":25316,"concepts":25317},[],[],{"space":25319,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25321,"publishedVersion":395,"revision":62,"contentType":25323,"locale":29},{"sys":25320},{"type":12,"linkType":13,"id":14},{"sys":25322},{"id":21,"type":12,"linkType":22},{"sys":25324},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25326,"metaTitle":405,"metaDescription":406,"mainTitle":25327,"subtitle":424,"heroImage":25342,"ctaButton":447,"ctaLink":448},[404],{"data":25328,"content":25329,"nodeType":74},{},[25330,25336],{"data":25331,"content":25332,"nodeType":78},{},[25333],{"data":25334,"marks":25335,"value":416,"nodeType":82},{},[],{"data":25337,"content":25338,"nodeType":87},{},[25339],{"data":25340,"marks":25341,"value":423,"nodeType":82},{},[],{"metadata":25343,"sys":25346,"fields":25351},{"tags":25344,"concepts":25345},[],[],{"space":25347,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25349,"publishedVersion":62,"revision":44,"locale":29},{"sys":25348},{"type":12,"linkType":13,"id":14},{"sys":25350},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25352},{"url":439,"details":25353,"fileName":445,"contentType":446},{"size":441,"image":25354},{"width":443,"height":444},{"sys":25356,"fields":25358},{"id":25357,"createdAt":10504},"3I5KJd4shZBebKbC7AQxh7",{"title":25359,"slug":25360,"articleIntro":25359,"category":25361},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[25362],{"metadata":25363,"sys":25366,"fields":25373},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25369,"publishedVersion":395,"revision":62,"contentType":25371,"locale":29},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":21,"type":12,"linkType":22},{"sys":25372},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25374,"metaTitle":405,"metaDescription":406,"mainTitle":25375,"subtitle":424,"heroImage":25390,"ctaButton":447,"ctaLink":448},[404],{"data":25376,"content":25377,"nodeType":74},{},[25378,25384],{"data":25379,"content":25380,"nodeType":78},{},[25381],{"data":25382,"marks":25383,"value":416,"nodeType":82},{},[],{"data":25385,"content":25386,"nodeType":87},{},[25387],{"data":25388,"marks":25389,"value":423,"nodeType":82},{},[],{"metadata":25391,"sys":25394,"fields":25399},{"tags":25392,"concepts":25393},[],[],{"space":25395,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25397,"publishedVersion":62,"revision":44,"locale":29},{"sys":25396},{"type":12,"linkType":13,"id":14},{"sys":25398},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25400},{"url":439,"details":25401,"fileName":445,"contentType":446},{"size":441,"image":25402},{"width":443,"height":444},{"sys":25404,"fields":25407},{"id":25405,"createdAt":25406},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":25408,"slug":25409,"articleIntro":-1,"category":25410},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[25411],{"metadata":25412,"sys":25415,"fields":25422},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25418,"publishedVersion":395,"revision":62,"contentType":25420,"locale":29},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":21,"type":12,"linkType":22},{"sys":25421},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25423,"metaTitle":405,"metaDescription":406,"mainTitle":25424,"subtitle":424,"heroImage":25439,"ctaButton":447,"ctaLink":448},[404],{"data":25425,"content":25426,"nodeType":74},{},[25427,25433],{"data":25428,"content":25429,"nodeType":78},{},[25430],{"data":25431,"marks":25432,"value":416,"nodeType":82},{},[],{"data":25434,"content":25435,"nodeType":87},{},[25436],{"data":25437,"marks":25438,"value":423,"nodeType":82},{},[],{"metadata":25440,"sys":25443,"fields":25448},{"tags":25441,"concepts":25442},[],[],{"space":25444,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25446,"publishedVersion":62,"revision":44,"locale":29},{"sys":25445},{"type":12,"linkType":13,"id":14},{"sys":25447},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25449},{"url":439,"details":25450,"fileName":445,"contentType":446},{"size":441,"image":25451},{"width":443,"height":444},{"sys":25453,"fields":25454},{"id":15,"createdAt":17},{"title":31,"slug":380,"articleIntro":31,"category":25455},[25456],{"metadata":25457,"sys":25460,"fields":25467},{"tags":25458,"concepts":25459},[],[],{"space":25461,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25463,"publishedVersion":395,"revision":62,"contentType":25465,"locale":29},{"sys":25462},{"type":12,"linkType":13,"id":14},{"sys":25464},{"id":21,"type":12,"linkType":22},{"sys":25466},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25468,"metaTitle":405,"metaDescription":406,"mainTitle":25469,"subtitle":424,"heroImage":25484,"ctaButton":447,"ctaLink":448},[404],{"data":25470,"content":25471,"nodeType":74},{},[25472,25478],{"data":25473,"content":25474,"nodeType":78},{},[25475],{"data":25476,"marks":25477,"value":416,"nodeType":82},{},[],{"data":25479,"content":25480,"nodeType":87},{},[25481],{"data":25482,"marks":25483,"value":423,"nodeType":82},{},[],{"metadata":25485,"sys":25488,"fields":25493},{"tags":25486,"concepts":25487},[],[],{"space":25489,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25491,"publishedVersion":62,"revision":44,"locale":29},{"sys":25490},{"type":12,"linkType":13,"id":14},{"sys":25492},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25494},{"url":439,"details":25495,"fileName":445,"contentType":446},{"size":441,"image":25496},{"width":443,"height":444},{"sys":25498,"fields":25501},{"id":25499,"createdAt":25500},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":25502,"slug":25503,"articleIntro":25502,"category":25504},"4886 - Charges","compte-4886-charges",[25505],{"metadata":25506,"sys":25509,"fields":25516},{"tags":25507,"concepts":25508},[],[],{"space":25510,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25512,"publishedVersion":395,"revision":62,"contentType":25514,"locale":29},{"sys":25511},{"type":12,"linkType":13,"id":14},{"sys":25513},{"id":21,"type":12,"linkType":22},{"sys":25515},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25517,"metaTitle":405,"metaDescription":406,"mainTitle":25518,"subtitle":424,"heroImage":25533,"ctaButton":447,"ctaLink":448},[404],{"data":25519,"content":25520,"nodeType":74},{},[25521,25527],{"data":25522,"content":25523,"nodeType":78},{},[25524],{"data":25525,"marks":25526,"value":416,"nodeType":82},{},[],{"data":25528,"content":25529,"nodeType":87},{},[25530],{"data":25531,"marks":25532,"value":423,"nodeType":82},{},[],{"metadata":25534,"sys":25537,"fields":25542},{"tags":25535,"concepts":25536},[],[],{"space":25538,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25540,"publishedVersion":62,"revision":44,"locale":29},{"sys":25539},{"type":12,"linkType":13,"id":14},{"sys":25541},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25543},{"url":439,"details":25544,"fileName":445,"contentType":446},{"size":441,"image":25545},{"width":443,"height":444},{"sys":25547,"fields":25550},{"id":25548,"createdAt":25549},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":25551,"slug":25552,"articleIntro":25551,"category":25553},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[25554],{"metadata":25555,"sys":25558,"fields":25565},{"tags":25556,"concepts":25557},[],[],{"space":25559,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25561,"publishedVersion":395,"revision":62,"contentType":25563,"locale":29},{"sys":25560},{"type":12,"linkType":13,"id":14},{"sys":25562},{"id":21,"type":12,"linkType":22},{"sys":25564},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25566,"metaTitle":405,"metaDescription":406,"mainTitle":25567,"subtitle":424,"heroImage":25582,"ctaButton":447,"ctaLink":448},[404],{"data":25568,"content":25569,"nodeType":74},{},[25570,25576],{"data":25571,"content":25572,"nodeType":78},{},[25573],{"data":25574,"marks":25575,"value":416,"nodeType":82},{},[],{"data":25577,"content":25578,"nodeType":87},{},[25579],{"data":25580,"marks":25581,"value":423,"nodeType":82},{},[],{"metadata":25583,"sys":25586,"fields":25591},{"tags":25584,"concepts":25585},[],[],{"space":25587,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25589,"publishedVersion":62,"revision":44,"locale":29},{"sys":25588},{"type":12,"linkType":13,"id":14},{"sys":25590},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25592},{"url":439,"details":25593,"fileName":445,"contentType":446},{"size":441,"image":25594},{"width":443,"height":444},{"sys":25596,"fields":25599},{"id":25597,"createdAt":25598},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":25600,"slug":25601,"articleIntro":25600,"category":25602},"Compte 60 - Achats","compte-60-achats",[25603],{"metadata":25604,"sys":25607,"fields":25614},{"tags":25605,"concepts":25606},[],[],{"space":25608,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25610,"publishedVersion":395,"revision":62,"contentType":25612,"locale":29},{"sys":25609},{"type":12,"linkType":13,"id":14},{"sys":25611},{"id":21,"type":12,"linkType":22},{"sys":25613},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25615,"metaTitle":405,"metaDescription":406,"mainTitle":25616,"subtitle":424,"heroImage":25631,"ctaButton":447,"ctaLink":448},[404],{"data":25617,"content":25618,"nodeType":74},{},[25619,25625],{"data":25620,"content":25621,"nodeType":78},{},[25622],{"data":25623,"marks":25624,"value":416,"nodeType":82},{},[],{"data":25626,"content":25627,"nodeType":87},{},[25628],{"data":25629,"marks":25630,"value":423,"nodeType":82},{},[],{"metadata":25632,"sys":25635,"fields":25640},{"tags":25633,"concepts":25634},[],[],{"space":25636,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25638,"publishedVersion":62,"revision":44,"locale":29},{"sys":25637},{"type":12,"linkType":13,"id":14},{"sys":25639},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25641},{"url":439,"details":25642,"fileName":445,"contentType":446},{"size":441,"image":25643},{"width":443,"height":444},{"sys":25645,"fields":25648},{"id":25646,"createdAt":25647},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":25649,"slug":25650,"articleIntro":25649,"category":25651},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[25652],{"metadata":25653,"sys":25656,"fields":25663},{"tags":25654,"concepts":25655},[],[],{"space":25657,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25659,"publishedVersion":395,"revision":62,"contentType":25661,"locale":29},{"sys":25658},{"type":12,"linkType":13,"id":14},{"sys":25660},{"id":21,"type":12,"linkType":22},{"sys":25662},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25664,"metaTitle":405,"metaDescription":406,"mainTitle":25665,"subtitle":424,"heroImage":25680,"ctaButton":447,"ctaLink":448},[404],{"data":25666,"content":25667,"nodeType":74},{},[25668,25674],{"data":25669,"content":25670,"nodeType":78},{},[25671],{"data":25672,"marks":25673,"value":416,"nodeType":82},{},[],{"data":25675,"content":25676,"nodeType":87},{},[25677],{"data":25678,"marks":25679,"value":423,"nodeType":82},{},[],{"metadata":25681,"sys":25684,"fields":25689},{"tags":25682,"concepts":25683},[],[],{"space":25685,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25687,"publishedVersion":62,"revision":44,"locale":29},{"sys":25686},{"type":12,"linkType":13,"id":14},{"sys":25688},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25690},{"url":439,"details":25691,"fileName":445,"contentType":446},{"size":441,"image":25692},{"width":443,"height":444},{"sys":25694,"fields":25697},{"id":25695,"createdAt":25696},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":25698,"slug":25699,"articleIntro":25698,"category":25700},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[25701],{"metadata":25702,"sys":25705,"fields":25712},{"tags":25703,"concepts":25704},[],[],{"space":25706,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25708,"publishedVersion":395,"revision":62,"contentType":25710,"locale":29},{"sys":25707},{"type":12,"linkType":13,"id":14},{"sys":25709},{"id":21,"type":12,"linkType":22},{"sys":25711},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25713,"metaTitle":405,"metaDescription":406,"mainTitle":25714,"subtitle":424,"heroImage":25729,"ctaButton":447,"ctaLink":448},[404],{"data":25715,"content":25716,"nodeType":74},{},[25717,25723],{"data":25718,"content":25719,"nodeType":78},{},[25720],{"data":25721,"marks":25722,"value":416,"nodeType":82},{},[],{"data":25724,"content":25725,"nodeType":87},{},[25726],{"data":25727,"marks":25728,"value":423,"nodeType":82},{},[],{"metadata":25730,"sys":25733,"fields":25738},{"tags":25731,"concepts":25732},[],[],{"space":25734,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25736,"publishedVersion":62,"revision":44,"locale":29},{"sys":25735},{"type":12,"linkType":13,"id":14},{"sys":25737},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25739},{"url":439,"details":25740,"fileName":445,"contentType":446},{"size":441,"image":25741},{"width":443,"height":444},{"sys":25743,"fields":25746},{"id":25744,"createdAt":25745},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":25747,"slug":25748,"articleIntro":-1,"category":25749},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[25750],{"metadata":25751,"sys":25754,"fields":25761},{"tags":25752,"concepts":25753},[],[],{"space":25755,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25757,"publishedVersion":395,"revision":62,"contentType":25759,"locale":29},{"sys":25756},{"type":12,"linkType":13,"id":14},{"sys":25758},{"id":21,"type":12,"linkType":22},{"sys":25760},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25762,"metaTitle":405,"metaDescription":406,"mainTitle":25763,"subtitle":424,"heroImage":25778,"ctaButton":447,"ctaLink":448},[404],{"data":25764,"content":25765,"nodeType":74},{},[25766,25772],{"data":25767,"content":25768,"nodeType":78},{},[25769],{"data":25770,"marks":25771,"value":416,"nodeType":82},{},[],{"data":25773,"content":25774,"nodeType":87},{},[25775],{"data":25776,"marks":25777,"value":423,"nodeType":82},{},[],{"metadata":25779,"sys":25782,"fields":25787},{"tags":25780,"concepts":25781},[],[],{"space":25783,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25785,"publishedVersion":62,"revision":44,"locale":29},{"sys":25784},{"type":12,"linkType":13,"id":14},{"sys":25786},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25788},{"url":439,"details":25789,"fileName":445,"contentType":446},{"size":441,"image":25790},{"width":443,"height":444},{"sys":25792,"fields":25795},{"id":25793,"createdAt":25794},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":25796,"slug":25797,"articleIntro":25796,"category":25798},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[25799],{"metadata":25800,"sys":25803,"fields":25810},{"tags":25801,"concepts":25802},[],[],{"space":25804,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25806,"publishedVersion":395,"revision":62,"contentType":25808,"locale":29},{"sys":25805},{"type":12,"linkType":13,"id":14},{"sys":25807},{"id":21,"type":12,"linkType":22},{"sys":25809},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25811,"metaTitle":405,"metaDescription":406,"mainTitle":25812,"subtitle":424,"heroImage":25827,"ctaButton":447,"ctaLink":448},[404],{"data":25813,"content":25814,"nodeType":74},{},[25815,25821],{"data":25816,"content":25817,"nodeType":78},{},[25818],{"data":25819,"marks":25820,"value":416,"nodeType":82},{},[],{"data":25822,"content":25823,"nodeType":87},{},[25824],{"data":25825,"marks":25826,"value":423,"nodeType":82},{},[],{"metadata":25828,"sys":25831,"fields":25836},{"tags":25829,"concepts":25830},[],[],{"space":25832,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25834,"publishedVersion":62,"revision":44,"locale":29},{"sys":25833},{"type":12,"linkType":13,"id":14},{"sys":25835},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25837},{"url":439,"details":25838,"fileName":445,"contentType":446},{"size":441,"image":25839},{"width":443,"height":444},{"sys":25841,"fields":25844},{"id":25842,"createdAt":25843},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":25845,"slug":25846,"articleIntro":25845,"category":25847},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[25848],{"metadata":25849,"sys":25852,"fields":25859},{"tags":25850,"concepts":25851},[],[],{"space":25853,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25855,"publishedVersion":395,"revision":62,"contentType":25857,"locale":29},{"sys":25854},{"type":12,"linkType":13,"id":14},{"sys":25856},{"id":21,"type":12,"linkType":22},{"sys":25858},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25860,"metaTitle":405,"metaDescription":406,"mainTitle":25861,"subtitle":424,"heroImage":25876,"ctaButton":447,"ctaLink":448},[404],{"data":25862,"content":25863,"nodeType":74},{},[25864,25870],{"data":25865,"content":25866,"nodeType":78},{},[25867],{"data":25868,"marks":25869,"value":416,"nodeType":82},{},[],{"data":25871,"content":25872,"nodeType":87},{},[25873],{"data":25874,"marks":25875,"value":423,"nodeType":82},{},[],{"metadata":25877,"sys":25880,"fields":25885},{"tags":25878,"concepts":25879},[],[],{"space":25881,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25883,"publishedVersion":62,"revision":44,"locale":29},{"sys":25882},{"type":12,"linkType":13,"id":14},{"sys":25884},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25886},{"url":439,"details":25887,"fileName":445,"contentType":446},{"size":441,"image":25888},{"width":443,"height":444},{"sys":25890,"fields":25893},{"id":25891,"createdAt":25892},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":25894,"slug":25895,"articleIntro":-1,"category":25896},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[25897],{"metadata":25898,"sys":25901,"fields":25908},{"tags":25899,"concepts":25900},[],[],{"space":25902,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25904,"publishedVersion":395,"revision":62,"contentType":25906,"locale":29},{"sys":25903},{"type":12,"linkType":13,"id":14},{"sys":25905},{"id":21,"type":12,"linkType":22},{"sys":25907},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25909,"metaTitle":405,"metaDescription":406,"mainTitle":25910,"subtitle":424,"heroImage":25925,"ctaButton":447,"ctaLink":448},[404],{"data":25911,"content":25912,"nodeType":74},{},[25913,25919],{"data":25914,"content":25915,"nodeType":78},{},[25916],{"data":25917,"marks":25918,"value":416,"nodeType":82},{},[],{"data":25920,"content":25921,"nodeType":87},{},[25922],{"data":25923,"marks":25924,"value":423,"nodeType":82},{},[],{"metadata":25926,"sys":25929,"fields":25934},{"tags":25927,"concepts":25928},[],[],{"space":25930,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25932,"publishedVersion":62,"revision":44,"locale":29},{"sys":25931},{"type":12,"linkType":13,"id":14},{"sys":25933},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25935},{"url":439,"details":25936,"fileName":445,"contentType":446},{"size":441,"image":25937},{"width":443,"height":444},{"sys":25939,"fields":25942},{"id":25940,"createdAt":25941},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":25943,"slug":25944,"articleIntro":25943,"category":25945},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[25946],{"metadata":25947,"sys":25950,"fields":25957},{"tags":25948,"concepts":25949},[],[],{"space":25951,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":25953,"publishedVersion":395,"revision":62,"contentType":25955,"locale":29},{"sys":25952},{"type":12,"linkType":13,"id":14},{"sys":25954},{"id":21,"type":12,"linkType":22},{"sys":25956},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":25958,"metaTitle":405,"metaDescription":406,"mainTitle":25959,"subtitle":424,"heroImage":25974,"ctaButton":447,"ctaLink":448},[404],{"data":25960,"content":25961,"nodeType":74},{},[25962,25968],{"data":25963,"content":25964,"nodeType":78},{},[25965],{"data":25966,"marks":25967,"value":416,"nodeType":82},{},[],{"data":25969,"content":25970,"nodeType":87},{},[25971],{"data":25972,"marks":25973,"value":423,"nodeType":82},{},[],{"metadata":25975,"sys":25978,"fields":25983},{"tags":25976,"concepts":25977},[],[],{"space":25979,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":25981,"publishedVersion":62,"revision":44,"locale":29},{"sys":25980},{"type":12,"linkType":13,"id":14},{"sys":25982},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":25984},{"url":439,"details":25985,"fileName":445,"contentType":446},{"size":441,"image":25986},{"width":443,"height":444},{"sys":25988,"fields":25991},{"id":25989,"createdAt":25990},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":25992,"slug":25993,"articleIntro":25992,"category":25994},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[25995],{"metadata":25996,"sys":25999,"fields":26006},{"tags":25997,"concepts":25998},[],[],{"space":26000,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26002,"publishedVersion":395,"revision":62,"contentType":26004,"locale":29},{"sys":26001},{"type":12,"linkType":13,"id":14},{"sys":26003},{"id":21,"type":12,"linkType":22},{"sys":26005},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26007,"metaTitle":405,"metaDescription":406,"mainTitle":26008,"subtitle":424,"heroImage":26023,"ctaButton":447,"ctaLink":448},[404],{"data":26009,"content":26010,"nodeType":74},{},[26011,26017],{"data":26012,"content":26013,"nodeType":78},{},[26014],{"data":26015,"marks":26016,"value":416,"nodeType":82},{},[],{"data":26018,"content":26019,"nodeType":87},{},[26020],{"data":26021,"marks":26022,"value":423,"nodeType":82},{},[],{"metadata":26024,"sys":26027,"fields":26032},{"tags":26025,"concepts":26026},[],[],{"space":26028,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26030,"publishedVersion":62,"revision":44,"locale":29},{"sys":26029},{"type":12,"linkType":13,"id":14},{"sys":26031},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26033},{"url":439,"details":26034,"fileName":445,"contentType":446},{"size":441,"image":26035},{"width":443,"height":444},{"sys":26037,"fields":26040},{"id":26038,"createdAt":26039},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":26041,"slug":26042,"articleIntro":-1,"category":26043},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[26044],{"metadata":26045,"sys":26048,"fields":26055},{"tags":26046,"concepts":26047},[],[],{"space":26049,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26051,"publishedVersion":395,"revision":62,"contentType":26053,"locale":29},{"sys":26050},{"type":12,"linkType":13,"id":14},{"sys":26052},{"id":21,"type":12,"linkType":22},{"sys":26054},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26056,"metaTitle":405,"metaDescription":406,"mainTitle":26057,"subtitle":424,"heroImage":26072,"ctaButton":447,"ctaLink":448},[404],{"data":26058,"content":26059,"nodeType":74},{},[26060,26066],{"data":26061,"content":26062,"nodeType":78},{},[26063],{"data":26064,"marks":26065,"value":416,"nodeType":82},{},[],{"data":26067,"content":26068,"nodeType":87},{},[26069],{"data":26070,"marks":26071,"value":423,"nodeType":82},{},[],{"metadata":26073,"sys":26076,"fields":26081},{"tags":26074,"concepts":26075},[],[],{"space":26077,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26079,"publishedVersion":62,"revision":44,"locale":29},{"sys":26078},{"type":12,"linkType":13,"id":14},{"sys":26080},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26082},{"url":439,"details":26083,"fileName":445,"contentType":446},{"size":441,"image":26084},{"width":443,"height":444},{"sys":26086,"fields":26089},{"id":26087,"createdAt":26088},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":26090,"slug":26091,"articleIntro":26090,"category":26092},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[26093],{"metadata":26094,"sys":26097,"fields":26104},{"tags":26095,"concepts":26096},[],[],{"space":26098,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26100,"publishedVersion":395,"revision":62,"contentType":26102,"locale":29},{"sys":26099},{"type":12,"linkType":13,"id":14},{"sys":26101},{"id":21,"type":12,"linkType":22},{"sys":26103},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26105,"metaTitle":405,"metaDescription":406,"mainTitle":26106,"subtitle":424,"heroImage":26121,"ctaButton":447,"ctaLink":448},[404],{"data":26107,"content":26108,"nodeType":74},{},[26109,26115],{"data":26110,"content":26111,"nodeType":78},{},[26112],{"data":26113,"marks":26114,"value":416,"nodeType":82},{},[],{"data":26116,"content":26117,"nodeType":87},{},[26118],{"data":26119,"marks":26120,"value":423,"nodeType":82},{},[],{"metadata":26122,"sys":26125,"fields":26130},{"tags":26123,"concepts":26124},[],[],{"space":26126,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26128,"publishedVersion":62,"revision":44,"locale":29},{"sys":26127},{"type":12,"linkType":13,"id":14},{"sys":26129},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26131},{"url":439,"details":26132,"fileName":445,"contentType":446},{"size":441,"image":26133},{"width":443,"height":444},{"sys":26135,"fields":26138},{"id":26136,"createdAt":26137},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":26139,"slug":26140,"articleIntro":-1,"category":26141},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[26142],{"metadata":26143,"sys":26146,"fields":26153},{"tags":26144,"concepts":26145},[],[],{"space":26147,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26149,"publishedVersion":395,"revision":62,"contentType":26151,"locale":29},{"sys":26148},{"type":12,"linkType":13,"id":14},{"sys":26150},{"id":21,"type":12,"linkType":22},{"sys":26152},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26154,"metaTitle":405,"metaDescription":406,"mainTitle":26155,"subtitle":424,"heroImage":26170,"ctaButton":447,"ctaLink":448},[404],{"data":26156,"content":26157,"nodeType":74},{},[26158,26164],{"data":26159,"content":26160,"nodeType":78},{},[26161],{"data":26162,"marks":26163,"value":416,"nodeType":82},{},[],{"data":26165,"content":26166,"nodeType":87},{},[26167],{"data":26168,"marks":26169,"value":423,"nodeType":82},{},[],{"metadata":26171,"sys":26174,"fields":26179},{"tags":26172,"concepts":26173},[],[],{"space":26175,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26177,"publishedVersion":62,"revision":44,"locale":29},{"sys":26176},{"type":12,"linkType":13,"id":14},{"sys":26178},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26180},{"url":439,"details":26181,"fileName":445,"contentType":446},{"size":441,"image":26182},{"width":443,"height":444},{"sys":26184,"fields":26187},{"id":26185,"createdAt":26186},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":26188,"slug":26189,"articleIntro":26188,"category":26190},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[26191],{"metadata":26192,"sys":26195,"fields":26202},{"tags":26193,"concepts":26194},[],[],{"space":26196,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26198,"publishedVersion":395,"revision":62,"contentType":26200,"locale":29},{"sys":26197},{"type":12,"linkType":13,"id":14},{"sys":26199},{"id":21,"type":12,"linkType":22},{"sys":26201},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26203,"metaTitle":405,"metaDescription":406,"mainTitle":26204,"subtitle":424,"heroImage":26219,"ctaButton":447,"ctaLink":448},[404],{"data":26205,"content":26206,"nodeType":74},{},[26207,26213],{"data":26208,"content":26209,"nodeType":78},{},[26210],{"data":26211,"marks":26212,"value":416,"nodeType":82},{},[],{"data":26214,"content":26215,"nodeType":87},{},[26216],{"data":26217,"marks":26218,"value":423,"nodeType":82},{},[],{"metadata":26220,"sys":26223,"fields":26228},{"tags":26221,"concepts":26222},[],[],{"space":26224,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26226,"publishedVersion":62,"revision":44,"locale":29},{"sys":26225},{"type":12,"linkType":13,"id":14},{"sys":26227},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26229},{"url":439,"details":26230,"fileName":445,"contentType":446},{"size":441,"image":26231},{"width":443,"height":444},{"sys":26233,"fields":26236},{"id":26234,"createdAt":26235},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":26237,"slug":26238,"articleIntro":26237,"category":26239},"Compte 508 - Obligations","compte-508-obligations",[26240],{"metadata":26241,"sys":26244,"fields":26251},{"tags":26242,"concepts":26243},[],[],{"space":26245,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26247,"publishedVersion":395,"revision":62,"contentType":26249,"locale":29},{"sys":26246},{"type":12,"linkType":13,"id":14},{"sys":26248},{"id":21,"type":12,"linkType":22},{"sys":26250},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26252,"metaTitle":405,"metaDescription":406,"mainTitle":26253,"subtitle":424,"heroImage":26268,"ctaButton":447,"ctaLink":448},[404],{"data":26254,"content":26255,"nodeType":74},{},[26256,26262],{"data":26257,"content":26258,"nodeType":78},{},[26259],{"data":26260,"marks":26261,"value":416,"nodeType":82},{},[],{"data":26263,"content":26264,"nodeType":87},{},[26265],{"data":26266,"marks":26267,"value":423,"nodeType":82},{},[],{"metadata":26269,"sys":26272,"fields":26277},{"tags":26270,"concepts":26271},[],[],{"space":26273,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26275,"publishedVersion":62,"revision":44,"locale":29},{"sys":26274},{"type":12,"linkType":13,"id":14},{"sys":26276},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26278},{"url":439,"details":26279,"fileName":445,"contentType":446},{"size":441,"image":26280},{"width":443,"height":444},{"sys":26282,"fields":26285},{"id":26283,"createdAt":26284},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":26286,"slug":26287,"articleIntro":26286,"category":26288},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[26289],{"metadata":26290,"sys":26293,"fields":26300},{"tags":26291,"concepts":26292},[],[],{"space":26294,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26296,"publishedVersion":395,"revision":62,"contentType":26298,"locale":29},{"sys":26295},{"type":12,"linkType":13,"id":14},{"sys":26297},{"id":21,"type":12,"linkType":22},{"sys":26299},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26301,"metaTitle":405,"metaDescription":406,"mainTitle":26302,"subtitle":424,"heroImage":26317,"ctaButton":447,"ctaLink":448},[404],{"data":26303,"content":26304,"nodeType":74},{},[26305,26311],{"data":26306,"content":26307,"nodeType":78},{},[26308],{"data":26309,"marks":26310,"value":416,"nodeType":82},{},[],{"data":26312,"content":26313,"nodeType":87},{},[26314],{"data":26315,"marks":26316,"value":423,"nodeType":82},{},[],{"metadata":26318,"sys":26321,"fields":26326},{"tags":26319,"concepts":26320},[],[],{"space":26322,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26324,"publishedVersion":62,"revision":44,"locale":29},{"sys":26323},{"type":12,"linkType":13,"id":14},{"sys":26325},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26327},{"url":439,"details":26328,"fileName":445,"contentType":446},{"size":441,"image":26329},{"width":443,"height":444},{"sys":26331,"fields":26334},{"id":26332,"createdAt":26333},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":26335,"slug":26336,"articleIntro":26335,"category":26337},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[26338],{"metadata":26339,"sys":26342,"fields":26349},{"tags":26340,"concepts":26341},[],[],{"space":26343,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26345,"publishedVersion":395,"revision":62,"contentType":26347,"locale":29},{"sys":26344},{"type":12,"linkType":13,"id":14},{"sys":26346},{"id":21,"type":12,"linkType":22},{"sys":26348},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26350,"metaTitle":405,"metaDescription":406,"mainTitle":26351,"subtitle":424,"heroImage":26366,"ctaButton":447,"ctaLink":448},[404],{"data":26352,"content":26353,"nodeType":74},{},[26354,26360],{"data":26355,"content":26356,"nodeType":78},{},[26357],{"data":26358,"marks":26359,"value":416,"nodeType":82},{},[],{"data":26361,"content":26362,"nodeType":87},{},[26363],{"data":26364,"marks":26365,"value":423,"nodeType":82},{},[],{"metadata":26367,"sys":26370,"fields":26375},{"tags":26368,"concepts":26369},[],[],{"space":26371,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26373,"publishedVersion":62,"revision":44,"locale":29},{"sys":26372},{"type":12,"linkType":13,"id":14},{"sys":26374},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26376},{"url":439,"details":26377,"fileName":445,"contentType":446},{"size":441,"image":26378},{"width":443,"height":444},{"sys":26380,"fields":26383},{"id":26381,"createdAt":26382},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":26384,"slug":26385,"articleIntro":26384,"category":26386},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[26387],{"metadata":26388,"sys":26391,"fields":26398},{"tags":26389,"concepts":26390},[],[],{"space":26392,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26394,"publishedVersion":395,"revision":62,"contentType":26396,"locale":29},{"sys":26393},{"type":12,"linkType":13,"id":14},{"sys":26395},{"id":21,"type":12,"linkType":22},{"sys":26397},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26399,"metaTitle":405,"metaDescription":406,"mainTitle":26400,"subtitle":424,"heroImage":26415,"ctaButton":447,"ctaLink":448},[404],{"data":26401,"content":26402,"nodeType":74},{},[26403,26409],{"data":26404,"content":26405,"nodeType":78},{},[26406],{"data":26407,"marks":26408,"value":416,"nodeType":82},{},[],{"data":26410,"content":26411,"nodeType":87},{},[26412],{"data":26413,"marks":26414,"value":423,"nodeType":82},{},[],{"metadata":26416,"sys":26419,"fields":26424},{"tags":26417,"concepts":26418},[],[],{"space":26420,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26422,"publishedVersion":62,"revision":44,"locale":29},{"sys":26421},{"type":12,"linkType":13,"id":14},{"sys":26423},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26425},{"url":439,"details":26426,"fileName":445,"contentType":446},{"size":441,"image":26427},{"width":443,"height":444},{"sys":26429,"fields":26432},{"id":26430,"createdAt":26431},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":26433,"slug":26434,"articleIntro":26433,"category":26435},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[26436],{"metadata":26437,"sys":26440,"fields":26447},{"tags":26438,"concepts":26439},[],[],{"space":26441,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26443,"publishedVersion":395,"revision":62,"contentType":26445,"locale":29},{"sys":26442},{"type":12,"linkType":13,"id":14},{"sys":26444},{"id":21,"type":12,"linkType":22},{"sys":26446},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26448,"metaTitle":405,"metaDescription":406,"mainTitle":26449,"subtitle":424,"heroImage":26464,"ctaButton":447,"ctaLink":448},[404],{"data":26450,"content":26451,"nodeType":74},{},[26452,26458],{"data":26453,"content":26454,"nodeType":78},{},[26455],{"data":26456,"marks":26457,"value":416,"nodeType":82},{},[],{"data":26459,"content":26460,"nodeType":87},{},[26461],{"data":26462,"marks":26463,"value":423,"nodeType":82},{},[],{"metadata":26465,"sys":26468,"fields":26473},{"tags":26466,"concepts":26467},[],[],{"space":26469,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26471,"publishedVersion":62,"revision":44,"locale":29},{"sys":26470},{"type":12,"linkType":13,"id":14},{"sys":26472},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26474},{"url":439,"details":26475,"fileName":445,"contentType":446},{"size":441,"image":26476},{"width":443,"height":444},{"sys":26478,"fields":26481},{"id":26479,"createdAt":26480},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":26482,"slug":26483,"articleIntro":26482,"category":26484},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[26485],{"metadata":26486,"sys":26489,"fields":26496},{"tags":26487,"concepts":26488},[],[],{"space":26490,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26492,"publishedVersion":395,"revision":62,"contentType":26494,"locale":29},{"sys":26491},{"type":12,"linkType":13,"id":14},{"sys":26493},{"id":21,"type":12,"linkType":22},{"sys":26495},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26497,"metaTitle":405,"metaDescription":406,"mainTitle":26498,"subtitle":424,"heroImage":26513,"ctaButton":447,"ctaLink":448},[404],{"data":26499,"content":26500,"nodeType":74},{},[26501,26507],{"data":26502,"content":26503,"nodeType":78},{},[26504],{"data":26505,"marks":26506,"value":416,"nodeType":82},{},[],{"data":26508,"content":26509,"nodeType":87},{},[26510],{"data":26511,"marks":26512,"value":423,"nodeType":82},{},[],{"metadata":26514,"sys":26517,"fields":26522},{"tags":26515,"concepts":26516},[],[],{"space":26518,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26520,"publishedVersion":62,"revision":44,"locale":29},{"sys":26519},{"type":12,"linkType":13,"id":14},{"sys":26521},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26523},{"url":439,"details":26524,"fileName":445,"contentType":446},{"size":441,"image":26525},{"width":443,"height":444},{"sys":26527,"fields":26530},{"id":26528,"createdAt":26529},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":26531,"slug":26532,"articleIntro":-1,"category":26533},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[26534],{"metadata":26535,"sys":26538,"fields":26545},{"tags":26536,"concepts":26537},[],[],{"space":26539,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26541,"publishedVersion":395,"revision":62,"contentType":26543,"locale":29},{"sys":26540},{"type":12,"linkType":13,"id":14},{"sys":26542},{"id":21,"type":12,"linkType":22},{"sys":26544},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26546,"metaTitle":405,"metaDescription":406,"mainTitle":26547,"subtitle":424,"heroImage":26562,"ctaButton":447,"ctaLink":448},[404],{"data":26548,"content":26549,"nodeType":74},{},[26550,26556],{"data":26551,"content":26552,"nodeType":78},{},[26553],{"data":26554,"marks":26555,"value":416,"nodeType":82},{},[],{"data":26557,"content":26558,"nodeType":87},{},[26559],{"data":26560,"marks":26561,"value":423,"nodeType":82},{},[],{"metadata":26563,"sys":26566,"fields":26571},{"tags":26564,"concepts":26565},[],[],{"space":26567,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26569,"publishedVersion":62,"revision":44,"locale":29},{"sys":26568},{"type":12,"linkType":13,"id":14},{"sys":26570},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26572},{"url":439,"details":26573,"fileName":445,"contentType":446},{"size":441,"image":26574},{"width":443,"height":444},{"sys":26576,"fields":26579},{"id":26577,"createdAt":26578},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":26580,"slug":26581,"articleIntro":-1,"category":26582},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[26583],{"metadata":26584,"sys":26587,"fields":26594},{"tags":26585,"concepts":26586},[],[],{"space":26588,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26590,"publishedVersion":395,"revision":62,"contentType":26592,"locale":29},{"sys":26589},{"type":12,"linkType":13,"id":14},{"sys":26591},{"id":21,"type":12,"linkType":22},{"sys":26593},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26595,"metaTitle":405,"metaDescription":406,"mainTitle":26596,"subtitle":424,"heroImage":26611,"ctaButton":447,"ctaLink":448},[404],{"data":26597,"content":26598,"nodeType":74},{},[26599,26605],{"data":26600,"content":26601,"nodeType":78},{},[26602],{"data":26603,"marks":26604,"value":416,"nodeType":82},{},[],{"data":26606,"content":26607,"nodeType":87},{},[26608],{"data":26609,"marks":26610,"value":423,"nodeType":82},{},[],{"metadata":26612,"sys":26615,"fields":26620},{"tags":26613,"concepts":26614},[],[],{"space":26616,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26618,"publishedVersion":62,"revision":44,"locale":29},{"sys":26617},{"type":12,"linkType":13,"id":14},{"sys":26619},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26621},{"url":439,"details":26622,"fileName":445,"contentType":446},{"size":441,"image":26623},{"width":443,"height":444},{"sys":26625,"fields":26628},{"id":26626,"createdAt":26627},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":26629,"slug":26630,"articleIntro":26629,"category":26631},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[26632],{"metadata":26633,"sys":26636,"fields":26643},{"tags":26634,"concepts":26635},[],[],{"space":26637,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26639,"publishedVersion":395,"revision":62,"contentType":26641,"locale":29},{"sys":26638},{"type":12,"linkType":13,"id":14},{"sys":26640},{"id":21,"type":12,"linkType":22},{"sys":26642},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26644,"metaTitle":405,"metaDescription":406,"mainTitle":26645,"subtitle":424,"heroImage":26660,"ctaButton":447,"ctaLink":448},[404],{"data":26646,"content":26647,"nodeType":74},{},[26648,26654],{"data":26649,"content":26650,"nodeType":78},{},[26651],{"data":26652,"marks":26653,"value":416,"nodeType":82},{},[],{"data":26655,"content":26656,"nodeType":87},{},[26657],{"data":26658,"marks":26659,"value":423,"nodeType":82},{},[],{"metadata":26661,"sys":26664,"fields":26669},{"tags":26662,"concepts":26663},[],[],{"space":26665,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26667,"publishedVersion":62,"revision":44,"locale":29},{"sys":26666},{"type":12,"linkType":13,"id":14},{"sys":26668},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26670},{"url":439,"details":26671,"fileName":445,"contentType":446},{"size":441,"image":26672},{"width":443,"height":444},{"sys":26674,"fields":26677},{"id":26675,"createdAt":26676},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":26678,"slug":26679,"articleIntro":-1,"category":26680},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[26681],{"metadata":26682,"sys":26685,"fields":26692},{"tags":26683,"concepts":26684},[],[],{"space":26686,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26688,"publishedVersion":395,"revision":62,"contentType":26690,"locale":29},{"sys":26687},{"type":12,"linkType":13,"id":14},{"sys":26689},{"id":21,"type":12,"linkType":22},{"sys":26691},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26693,"metaTitle":405,"metaDescription":406,"mainTitle":26694,"subtitle":424,"heroImage":26709,"ctaButton":447,"ctaLink":448},[404],{"data":26695,"content":26696,"nodeType":74},{},[26697,26703],{"data":26698,"content":26699,"nodeType":78},{},[26700],{"data":26701,"marks":26702,"value":416,"nodeType":82},{},[],{"data":26704,"content":26705,"nodeType":87},{},[26706],{"data":26707,"marks":26708,"value":423,"nodeType":82},{},[],{"metadata":26710,"sys":26713,"fields":26718},{"tags":26711,"concepts":26712},[],[],{"space":26714,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26716,"publishedVersion":62,"revision":44,"locale":29},{"sys":26715},{"type":12,"linkType":13,"id":14},{"sys":26717},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26719},{"url":439,"details":26720,"fileName":445,"contentType":446},{"size":441,"image":26721},{"width":443,"height":444},{"sys":26723,"fields":26726},{"id":26724,"createdAt":26725},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":26727,"slug":26728,"articleIntro":-1,"category":26729},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[26730],{"metadata":26731,"sys":26734,"fields":26741},{"tags":26732,"concepts":26733},[],[],{"space":26735,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26737,"publishedVersion":395,"revision":62,"contentType":26739,"locale":29},{"sys":26736},{"type":12,"linkType":13,"id":14},{"sys":26738},{"id":21,"type":12,"linkType":22},{"sys":26740},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26742,"metaTitle":405,"metaDescription":406,"mainTitle":26743,"subtitle":424,"heroImage":26758,"ctaButton":447,"ctaLink":448},[404],{"data":26744,"content":26745,"nodeType":74},{},[26746,26752],{"data":26747,"content":26748,"nodeType":78},{},[26749],{"data":26750,"marks":26751,"value":416,"nodeType":82},{},[],{"data":26753,"content":26754,"nodeType":87},{},[26755],{"data":26756,"marks":26757,"value":423,"nodeType":82},{},[],{"metadata":26759,"sys":26762,"fields":26767},{"tags":26760,"concepts":26761},[],[],{"space":26763,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26765,"publishedVersion":62,"revision":44,"locale":29},{"sys":26764},{"type":12,"linkType":13,"id":14},{"sys":26766},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26768},{"url":439,"details":26769,"fileName":445,"contentType":446},{"size":441,"image":26770},{"width":443,"height":444},{"sys":26772,"fields":26775},{"id":26773,"createdAt":26774},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":26776,"slug":26777,"articleIntro":26776,"category":26778},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[26779],{"metadata":26780,"sys":26783,"fields":26790},{"tags":26781,"concepts":26782},[],[],{"space":26784,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26786,"publishedVersion":395,"revision":62,"contentType":26788,"locale":29},{"sys":26785},{"type":12,"linkType":13,"id":14},{"sys":26787},{"id":21,"type":12,"linkType":22},{"sys":26789},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26791,"metaTitle":405,"metaDescription":406,"mainTitle":26792,"subtitle":424,"heroImage":26807,"ctaButton":447,"ctaLink":448},[404],{"data":26793,"content":26794,"nodeType":74},{},[26795,26801],{"data":26796,"content":26797,"nodeType":78},{},[26798],{"data":26799,"marks":26800,"value":416,"nodeType":82},{},[],{"data":26802,"content":26803,"nodeType":87},{},[26804],{"data":26805,"marks":26806,"value":423,"nodeType":82},{},[],{"metadata":26808,"sys":26811,"fields":26816},{"tags":26809,"concepts":26810},[],[],{"space":26812,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26814,"publishedVersion":62,"revision":44,"locale":29},{"sys":26813},{"type":12,"linkType":13,"id":14},{"sys":26815},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26817},{"url":439,"details":26818,"fileName":445,"contentType":446},{"size":441,"image":26819},{"width":443,"height":444},{"sys":26821,"fields":26824},{"id":26822,"createdAt":26823},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":26825,"slug":26826,"articleIntro":-1,"category":26827},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[26828],{"metadata":26829,"sys":26832,"fields":26839},{"tags":26830,"concepts":26831},[],[],{"space":26833,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26835,"publishedVersion":395,"revision":62,"contentType":26837,"locale":29},{"sys":26834},{"type":12,"linkType":13,"id":14},{"sys":26836},{"id":21,"type":12,"linkType":22},{"sys":26838},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26840,"metaTitle":405,"metaDescription":406,"mainTitle":26841,"subtitle":424,"heroImage":26856,"ctaButton":447,"ctaLink":448},[404],{"data":26842,"content":26843,"nodeType":74},{},[26844,26850],{"data":26845,"content":26846,"nodeType":78},{},[26847],{"data":26848,"marks":26849,"value":416,"nodeType":82},{},[],{"data":26851,"content":26852,"nodeType":87},{},[26853],{"data":26854,"marks":26855,"value":423,"nodeType":82},{},[],{"metadata":26857,"sys":26860,"fields":26865},{"tags":26858,"concepts":26859},[],[],{"space":26861,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26863,"publishedVersion":62,"revision":44,"locale":29},{"sys":26862},{"type":12,"linkType":13,"id":14},{"sys":26864},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26866},{"url":439,"details":26867,"fileName":445,"contentType":446},{"size":441,"image":26868},{"width":443,"height":444},{"sys":26870,"fields":26873},{"id":26871,"createdAt":26872},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":26874,"slug":26875,"articleIntro":26874,"category":26876},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[26877],{"metadata":26878,"sys":26881,"fields":26888},{"tags":26879,"concepts":26880},[],[],{"space":26882,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26884,"publishedVersion":395,"revision":62,"contentType":26886,"locale":29},{"sys":26883},{"type":12,"linkType":13,"id":14},{"sys":26885},{"id":21,"type":12,"linkType":22},{"sys":26887},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26889,"metaTitle":405,"metaDescription":406,"mainTitle":26890,"subtitle":424,"heroImage":26905,"ctaButton":447,"ctaLink":448},[404],{"data":26891,"content":26892,"nodeType":74},{},[26893,26899],{"data":26894,"content":26895,"nodeType":78},{},[26896],{"data":26897,"marks":26898,"value":416,"nodeType":82},{},[],{"data":26900,"content":26901,"nodeType":87},{},[26902],{"data":26903,"marks":26904,"value":423,"nodeType":82},{},[],{"metadata":26906,"sys":26909,"fields":26914},{"tags":26907,"concepts":26908},[],[],{"space":26910,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26912,"publishedVersion":62,"revision":44,"locale":29},{"sys":26911},{"type":12,"linkType":13,"id":14},{"sys":26913},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26915},{"url":439,"details":26916,"fileName":445,"contentType":446},{"size":441,"image":26917},{"width":443,"height":444},{"sys":26919,"fields":26922},{"id":26920,"createdAt":26921},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":26923,"slug":26924,"articleIntro":26923,"category":26925},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[26926],{"metadata":26927,"sys":26930,"fields":26937},{"tags":26928,"concepts":26929},[],[],{"space":26931,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26933,"publishedVersion":395,"revision":62,"contentType":26935,"locale":29},{"sys":26932},{"type":12,"linkType":13,"id":14},{"sys":26934},{"id":21,"type":12,"linkType":22},{"sys":26936},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26938,"metaTitle":405,"metaDescription":406,"mainTitle":26939,"subtitle":424,"heroImage":26954,"ctaButton":447,"ctaLink":448},[404],{"data":26940,"content":26941,"nodeType":74},{},[26942,26948],{"data":26943,"content":26944,"nodeType":78},{},[26945],{"data":26946,"marks":26947,"value":416,"nodeType":82},{},[],{"data":26949,"content":26950,"nodeType":87},{},[26951],{"data":26952,"marks":26953,"value":423,"nodeType":82},{},[],{"metadata":26955,"sys":26958,"fields":26963},{"tags":26956,"concepts":26957},[],[],{"space":26959,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":26961,"publishedVersion":62,"revision":44,"locale":29},{"sys":26960},{"type":12,"linkType":13,"id":14},{"sys":26962},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":26964},{"url":439,"details":26965,"fileName":445,"contentType":446},{"size":441,"image":26966},{"width":443,"height":444},{"sys":26968,"fields":26971},{"id":26969,"createdAt":26970},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":26972,"slug":26973,"articleIntro":26972,"category":26974},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[26975],{"metadata":26976,"sys":26979,"fields":26986},{"tags":26977,"concepts":26978},[],[],{"space":26980,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":26982,"publishedVersion":395,"revision":62,"contentType":26984,"locale":29},{"sys":26981},{"type":12,"linkType":13,"id":14},{"sys":26983},{"id":21,"type":12,"linkType":22},{"sys":26985},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":26987,"metaTitle":405,"metaDescription":406,"mainTitle":26988,"subtitle":424,"heroImage":27003,"ctaButton":447,"ctaLink":448},[404],{"data":26989,"content":26990,"nodeType":74},{},[26991,26997],{"data":26992,"content":26993,"nodeType":78},{},[26994],{"data":26995,"marks":26996,"value":416,"nodeType":82},{},[],{"data":26998,"content":26999,"nodeType":87},{},[27000],{"data":27001,"marks":27002,"value":423,"nodeType":82},{},[],{"metadata":27004,"sys":27007,"fields":27012},{"tags":27005,"concepts":27006},[],[],{"space":27008,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27010,"publishedVersion":62,"revision":44,"locale":29},{"sys":27009},{"type":12,"linkType":13,"id":14},{"sys":27011},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27013},{"url":439,"details":27014,"fileName":445,"contentType":446},{"size":441,"image":27015},{"width":443,"height":444},{"sys":27017,"fields":27020},{"id":27018,"createdAt":27019},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":27021,"slug":27022,"articleIntro":27021,"category":27023},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[27024],{"metadata":27025,"sys":27028,"fields":27035},{"tags":27026,"concepts":27027},[],[],{"space":27029,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27031,"publishedVersion":395,"revision":62,"contentType":27033,"locale":29},{"sys":27030},{"type":12,"linkType":13,"id":14},{"sys":27032},{"id":21,"type":12,"linkType":22},{"sys":27034},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27036,"metaTitle":405,"metaDescription":406,"mainTitle":27037,"subtitle":424,"heroImage":27052,"ctaButton":447,"ctaLink":448},[404],{"data":27038,"content":27039,"nodeType":74},{},[27040,27046],{"data":27041,"content":27042,"nodeType":78},{},[27043],{"data":27044,"marks":27045,"value":416,"nodeType":82},{},[],{"data":27047,"content":27048,"nodeType":87},{},[27049],{"data":27050,"marks":27051,"value":423,"nodeType":82},{},[],{"metadata":27053,"sys":27056,"fields":27061},{"tags":27054,"concepts":27055},[],[],{"space":27057,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27059,"publishedVersion":62,"revision":44,"locale":29},{"sys":27058},{"type":12,"linkType":13,"id":14},{"sys":27060},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27062},{"url":439,"details":27063,"fileName":445,"contentType":446},{"size":441,"image":27064},{"width":443,"height":444},{"sys":27066,"fields":27069},{"id":27067,"createdAt":27068},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":27070,"slug":27071,"articleIntro":27070,"category":27072},"Compte 614 - Charges locatives","compte-614-charges-locatives",[27073],{"metadata":27074,"sys":27077,"fields":27084},{"tags":27075,"concepts":27076},[],[],{"space":27078,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27080,"publishedVersion":395,"revision":62,"contentType":27082,"locale":29},{"sys":27079},{"type":12,"linkType":13,"id":14},{"sys":27081},{"id":21,"type":12,"linkType":22},{"sys":27083},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27085,"metaTitle":405,"metaDescription":406,"mainTitle":27086,"subtitle":424,"heroImage":27101,"ctaButton":447,"ctaLink":448},[404],{"data":27087,"content":27088,"nodeType":74},{},[27089,27095],{"data":27090,"content":27091,"nodeType":78},{},[27092],{"data":27093,"marks":27094,"value":416,"nodeType":82},{},[],{"data":27096,"content":27097,"nodeType":87},{},[27098],{"data":27099,"marks":27100,"value":423,"nodeType":82},{},[],{"metadata":27102,"sys":27105,"fields":27110},{"tags":27103,"concepts":27104},[],[],{"space":27106,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27108,"publishedVersion":62,"revision":44,"locale":29},{"sys":27107},{"type":12,"linkType":13,"id":14},{"sys":27109},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27111},{"url":439,"details":27112,"fileName":445,"contentType":446},{"size":441,"image":27113},{"width":443,"height":444},{"sys":27115,"fields":27118},{"id":27116,"createdAt":27117},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":27119,"slug":27120,"articleIntro":27119,"category":27121},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[27122],{"metadata":27123,"sys":27126,"fields":27133},{"tags":27124,"concepts":27125},[],[],{"space":27127,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27129,"publishedVersion":395,"revision":62,"contentType":27131,"locale":29},{"sys":27128},{"type":12,"linkType":13,"id":14},{"sys":27130},{"id":21,"type":12,"linkType":22},{"sys":27132},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27134,"metaTitle":405,"metaDescription":406,"mainTitle":27135,"subtitle":424,"heroImage":27150,"ctaButton":447,"ctaLink":448},[404],{"data":27136,"content":27137,"nodeType":74},{},[27138,27144],{"data":27139,"content":27140,"nodeType":78},{},[27141],{"data":27142,"marks":27143,"value":416,"nodeType":82},{},[],{"data":27145,"content":27146,"nodeType":87},{},[27147],{"data":27148,"marks":27149,"value":423,"nodeType":82},{},[],{"metadata":27151,"sys":27154,"fields":27159},{"tags":27152,"concepts":27153},[],[],{"space":27155,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27157,"publishedVersion":62,"revision":44,"locale":29},{"sys":27156},{"type":12,"linkType":13,"id":14},{"sys":27158},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27160},{"url":439,"details":27161,"fileName":445,"contentType":446},{"size":441,"image":27162},{"width":443,"height":444},{"sys":27164,"fields":27167},{"id":27165,"createdAt":27166},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":27168,"slug":27169,"articleIntro":27168,"category":27170},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[27171],{"metadata":27172,"sys":27175,"fields":27182},{"tags":27173,"concepts":27174},[],[],{"space":27176,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27178,"publishedVersion":395,"revision":62,"contentType":27180,"locale":29},{"sys":27177},{"type":12,"linkType":13,"id":14},{"sys":27179},{"id":21,"type":12,"linkType":22},{"sys":27181},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27183,"metaTitle":405,"metaDescription":406,"mainTitle":27184,"subtitle":424,"heroImage":27199,"ctaButton":447,"ctaLink":448},[404],{"data":27185,"content":27186,"nodeType":74},{},[27187,27193],{"data":27188,"content":27189,"nodeType":78},{},[27190],{"data":27191,"marks":27192,"value":416,"nodeType":82},{},[],{"data":27194,"content":27195,"nodeType":87},{},[27196],{"data":27197,"marks":27198,"value":423,"nodeType":82},{},[],{"metadata":27200,"sys":27203,"fields":27208},{"tags":27201,"concepts":27202},[],[],{"space":27204,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27206,"publishedVersion":62,"revision":44,"locale":29},{"sys":27205},{"type":12,"linkType":13,"id":14},{"sys":27207},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27209},{"url":439,"details":27210,"fileName":445,"contentType":446},{"size":441,"image":27211},{"width":443,"height":444},{"sys":27213,"fields":27216},{"id":27214,"createdAt":27215},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":27217,"slug":27218,"articleIntro":27217,"category":27219},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[27220],{"metadata":27221,"sys":27224,"fields":27231},{"tags":27222,"concepts":27223},[],[],{"space":27225,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27227,"publishedVersion":395,"revision":62,"contentType":27229,"locale":29},{"sys":27226},{"type":12,"linkType":13,"id":14},{"sys":27228},{"id":21,"type":12,"linkType":22},{"sys":27230},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27232,"metaTitle":405,"metaDescription":406,"mainTitle":27233,"subtitle":424,"heroImage":27248,"ctaButton":447,"ctaLink":448},[404],{"data":27234,"content":27235,"nodeType":74},{},[27236,27242],{"data":27237,"content":27238,"nodeType":78},{},[27239],{"data":27240,"marks":27241,"value":416,"nodeType":82},{},[],{"data":27243,"content":27244,"nodeType":87},{},[27245],{"data":27246,"marks":27247,"value":423,"nodeType":82},{},[],{"metadata":27249,"sys":27252,"fields":27257},{"tags":27250,"concepts":27251},[],[],{"space":27253,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27255,"publishedVersion":62,"revision":44,"locale":29},{"sys":27254},{"type":12,"linkType":13,"id":14},{"sys":27256},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27258},{"url":439,"details":27259,"fileName":445,"contentType":446},{"size":441,"image":27260},{"width":443,"height":444},{"sys":27262,"fields":27265},{"id":27263,"createdAt":27264},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":27266,"slug":27267,"articleIntro":27266,"category":27268},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[27269],{"metadata":27270,"sys":27273,"fields":27280},{"tags":27271,"concepts":27272},[],[],{"space":27274,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27276,"publishedVersion":395,"revision":62,"contentType":27278,"locale":29},{"sys":27275},{"type":12,"linkType":13,"id":14},{"sys":27277},{"id":21,"type":12,"linkType":22},{"sys":27279},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27281,"metaTitle":405,"metaDescription":406,"mainTitle":27282,"subtitle":424,"heroImage":27297,"ctaButton":447,"ctaLink":448},[404],{"data":27283,"content":27284,"nodeType":74},{},[27285,27291],{"data":27286,"content":27287,"nodeType":78},{},[27288],{"data":27289,"marks":27290,"value":416,"nodeType":82},{},[],{"data":27292,"content":27293,"nodeType":87},{},[27294],{"data":27295,"marks":27296,"value":423,"nodeType":82},{},[],{"metadata":27298,"sys":27301,"fields":27306},{"tags":27299,"concepts":27300},[],[],{"space":27302,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27304,"publishedVersion":62,"revision":44,"locale":29},{"sys":27303},{"type":12,"linkType":13,"id":14},{"sys":27305},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27307},{"url":439,"details":27308,"fileName":445,"contentType":446},{"size":441,"image":27309},{"width":443,"height":444},{"sys":27311,"fields":27314},{"id":27312,"createdAt":27313},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":27315,"slug":27316,"articleIntro":27315,"category":27317},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[27318],{"metadata":27319,"sys":27322,"fields":27329},{"tags":27320,"concepts":27321},[],[],{"space":27323,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27325,"publishedVersion":395,"revision":62,"contentType":27327,"locale":29},{"sys":27324},{"type":12,"linkType":13,"id":14},{"sys":27326},{"id":21,"type":12,"linkType":22},{"sys":27328},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27330,"metaTitle":405,"metaDescription":406,"mainTitle":27331,"subtitle":424,"heroImage":27346,"ctaButton":447,"ctaLink":448},[404],{"data":27332,"content":27333,"nodeType":74},{},[27334,27340],{"data":27335,"content":27336,"nodeType":78},{},[27337],{"data":27338,"marks":27339,"value":416,"nodeType":82},{},[],{"data":27341,"content":27342,"nodeType":87},{},[27343],{"data":27344,"marks":27345,"value":423,"nodeType":82},{},[],{"metadata":27347,"sys":27350,"fields":27355},{"tags":27348,"concepts":27349},[],[],{"space":27351,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27353,"publishedVersion":62,"revision":44,"locale":29},{"sys":27352},{"type":12,"linkType":13,"id":14},{"sys":27354},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27356},{"url":439,"details":27357,"fileName":445,"contentType":446},{"size":441,"image":27358},{"width":443,"height":444},{"sys":27360,"fields":27363},{"id":27361,"createdAt":27362},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":27364,"slug":27365,"articleIntro":27366,"category":27367},"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.",[27368],{"metadata":27369,"sys":27372,"fields":27379},{"tags":27370,"concepts":27371},[],[],{"space":27373,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27375,"publishedVersion":395,"revision":62,"contentType":27377,"locale":29},{"sys":27374},{"type":12,"linkType":13,"id":14},{"sys":27376},{"id":21,"type":12,"linkType":22},{"sys":27378},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27380,"metaTitle":405,"metaDescription":406,"mainTitle":27381,"subtitle":424,"heroImage":27396,"ctaButton":447,"ctaLink":448},[404],{"data":27382,"content":27383,"nodeType":74},{},[27384,27390],{"data":27385,"content":27386,"nodeType":78},{},[27387],{"data":27388,"marks":27389,"value":416,"nodeType":82},{},[],{"data":27391,"content":27392,"nodeType":87},{},[27393],{"data":27394,"marks":27395,"value":423,"nodeType":82},{},[],{"metadata":27397,"sys":27400,"fields":27405},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27403,"publishedVersion":62,"revision":44,"locale":29},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27406},{"url":439,"details":27407,"fileName":445,"contentType":446},{"size":441,"image":27408},{"width":443,"height":444},{"sys":27410,"fields":27413},{"id":27411,"createdAt":27412},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":27414,"slug":27415,"articleIntro":27416,"category":27417},"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",[27418],{"metadata":27419,"sys":27422,"fields":27429},{"tags":27420,"concepts":27421},[],[],{"space":27423,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27425,"publishedVersion":395,"revision":62,"contentType":27427,"locale":29},{"sys":27424},{"type":12,"linkType":13,"id":14},{"sys":27426},{"id":21,"type":12,"linkType":22},{"sys":27428},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27430,"metaTitle":405,"metaDescription":406,"mainTitle":27431,"subtitle":424,"heroImage":27446,"ctaButton":447,"ctaLink":448},[404],{"data":27432,"content":27433,"nodeType":74},{},[27434,27440],{"data":27435,"content":27436,"nodeType":78},{},[27437],{"data":27438,"marks":27439,"value":416,"nodeType":82},{},[],{"data":27441,"content":27442,"nodeType":87},{},[27443],{"data":27444,"marks":27445,"value":423,"nodeType":82},{},[],{"metadata":27447,"sys":27450,"fields":27455},{"tags":27448,"concepts":27449},[],[],{"space":27451,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27453,"publishedVersion":62,"revision":44,"locale":29},{"sys":27452},{"type":12,"linkType":13,"id":14},{"sys":27454},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27456},{"url":439,"details":27457,"fileName":445,"contentType":446},{"size":441,"image":27458},{"width":443,"height":444},{"sys":27460,"fields":27463},{"id":27461,"createdAt":27462},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":27464,"slug":27465,"articleIntro":27464,"category":27466},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[27467],{"metadata":27468,"sys":27471,"fields":27478},{"tags":27469,"concepts":27470},[],[],{"space":27472,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27474,"publishedVersion":395,"revision":62,"contentType":27476,"locale":29},{"sys":27473},{"type":12,"linkType":13,"id":14},{"sys":27475},{"id":21,"type":12,"linkType":22},{"sys":27477},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27479,"metaTitle":405,"metaDescription":406,"mainTitle":27480,"subtitle":424,"heroImage":27495,"ctaButton":447,"ctaLink":448},[404],{"data":27481,"content":27482,"nodeType":74},{},[27483,27489],{"data":27484,"content":27485,"nodeType":78},{},[27486],{"data":27487,"marks":27488,"value":416,"nodeType":82},{},[],{"data":27490,"content":27491,"nodeType":87},{},[27492],{"data":27493,"marks":27494,"value":423,"nodeType":82},{},[],{"metadata":27496,"sys":27499,"fields":27504},{"tags":27497,"concepts":27498},[],[],{"space":27500,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27502,"publishedVersion":62,"revision":44,"locale":29},{"sys":27501},{"type":12,"linkType":13,"id":14},{"sys":27503},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27505},{"url":439,"details":27506,"fileName":445,"contentType":446},{"size":441,"image":27507},{"width":443,"height":444},{"sys":27509,"fields":27512},{"id":27510,"createdAt":27511},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":27513,"slug":27514,"articleIntro":-1,"category":27515},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[27516],{"metadata":27517,"sys":27520,"fields":27527},{"tags":27518,"concepts":27519},[],[],{"space":27521,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27523,"publishedVersion":395,"revision":62,"contentType":27525,"locale":29},{"sys":27522},{"type":12,"linkType":13,"id":14},{"sys":27524},{"id":21,"type":12,"linkType":22},{"sys":27526},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27528,"metaTitle":405,"metaDescription":406,"mainTitle":27529,"subtitle":424,"heroImage":27544,"ctaButton":447,"ctaLink":448},[404],{"data":27530,"content":27531,"nodeType":74},{},[27532,27538],{"data":27533,"content":27534,"nodeType":78},{},[27535],{"data":27536,"marks":27537,"value":416,"nodeType":82},{},[],{"data":27539,"content":27540,"nodeType":87},{},[27541],{"data":27542,"marks":27543,"value":423,"nodeType":82},{},[],{"metadata":27545,"sys":27548,"fields":27553},{"tags":27546,"concepts":27547},[],[],{"space":27549,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27551,"publishedVersion":62,"revision":44,"locale":29},{"sys":27550},{"type":12,"linkType":13,"id":14},{"sys":27552},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27554},{"url":439,"details":27555,"fileName":445,"contentType":446},{"size":441,"image":27556},{"width":443,"height":444},{"sys":27558,"fields":27561},{"id":27559,"createdAt":27560},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":27562,"slug":27563,"articleIntro":27562,"category":27564},"6358 - Autres droits","compte-6358-autres-droits",[27565],{"metadata":27566,"sys":27569,"fields":27576},{"tags":27567,"concepts":27568},[],[],{"space":27570,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27572,"publishedVersion":395,"revision":62,"contentType":27574,"locale":29},{"sys":27571},{"type":12,"linkType":13,"id":14},{"sys":27573},{"id":21,"type":12,"linkType":22},{"sys":27575},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27577,"metaTitle":405,"metaDescription":406,"mainTitle":27578,"subtitle":424,"heroImage":27593,"ctaButton":447,"ctaLink":448},[404],{"data":27579,"content":27580,"nodeType":74},{},[27581,27587],{"data":27582,"content":27583,"nodeType":78},{},[27584],{"data":27585,"marks":27586,"value":416,"nodeType":82},{},[],{"data":27588,"content":27589,"nodeType":87},{},[27590],{"data":27591,"marks":27592,"value":423,"nodeType":82},{},[],{"metadata":27594,"sys":27597,"fields":27602},{"tags":27595,"concepts":27596},[],[],{"space":27598,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27600,"publishedVersion":62,"revision":44,"locale":29},{"sys":27599},{"type":12,"linkType":13,"id":14},{"sys":27601},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27603},{"url":439,"details":27604,"fileName":445,"contentType":446},{"size":441,"image":27605},{"width":443,"height":444},{"sys":27607,"fields":27610},{"id":27608,"createdAt":27609},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":27611,"slug":27612,"articleIntro":27611,"category":27613},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[27614],{"metadata":27615,"sys":27618,"fields":27625},{"tags":27616,"concepts":27617},[],[],{"space":27619,"id":390,"type":16,"createdAt":391,"updatedAt":392,"environment":27621,"publishedVersion":395,"revision":62,"contentType":27623,"locale":29},{"sys":27620},{"type":12,"linkType":13,"id":14},{"sys":27622},{"id":21,"type":12,"linkType":22},{"sys":27624},{"type":12,"linkType":27,"id":398},{"contentfulName":400,"modelCategoryName":401,"slug":402,"contentTypeSlug":27626,"metaTitle":405,"metaDescription":406,"mainTitle":27627,"subtitle":424,"heroImage":27642,"ctaButton":447,"ctaLink":448},[404],{"data":27628,"content":27629,"nodeType":74},{},[27630,27636],{"data":27631,"content":27632,"nodeType":78},{},[27633],{"data":27634,"marks":27635,"value":416,"nodeType":82},{},[],{"data":27637,"content":27638,"nodeType":87},{},[27639],{"data":27640,"marks":27641,"value":423,"nodeType":82},{},[],{"metadata":27643,"sys":27646,"fields":27651},{"tags":27644,"concepts":27645},[],[],{"space":27647,"id":432,"type":58,"createdAt":433,"updatedAt":433,"environment":27649,"publishedVersion":62,"revision":44,"locale":29},{"sys":27648},{"type":12,"linkType":13,"id":14},{"sys":27650},{"id":21,"type":12,"linkType":22},{"title":437,"description":423,"file":27652},{"url":439,"details":27653,"fileName":445,"contentType":446},{"size":441,"image":27654},{"width":443,"height":444},1780085348746]