[{"data":1,"prerenderedAt":27678},["ShallowReactive",2],{"tip-plan-comptable-compte-496-depreciations-des-comptes-de-debiteurs-divers":3,"plan-comptable-compte-496-depreciations-des-comptes-de-debiteurs-divers-similars":472},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-496-depreciations-des-comptes-de-debiteurs-divers",{"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","4d5F3Xo0kk6VyvJy9OlMaF","Entry","2025-05-27T13:59:59.645Z","2025-06-03T09:52:50.049Z",{"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":403,"faq_structured_data":404,"category":405},"496 - Dépréciations des comptes de débiteurs divers",{"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",{},[77,86,94,102,117,152,159,166,219,226,249,256,263,286,339,362,369],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 496 - Dépréciations des comptes de débiteurs divers",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les dépréciations liées aux créances diverses inscrites dans les comptes 46 (débiteurs divers) pour constater la perte de valeur probable ou certaine de ces créances.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 496 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105,109,113],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 496 - Dépréciations des comptes de débiteurs divers est un compte de passif qui permet de constater la perte de valeur potentielle des créances enregistrées dans les comptes 46 \"Débiteurs divers\" lorsqu'il existe un risque de non-recouvrement partiel ou total.",[],{},{"nodeType":82,"value":110,"marks":111,"data":112},"\n\nCe compte fait partie de la catégorie des comptes de dépréciations des actifs circulants (classe 4) et permet d'appliquer le principe de prudence en comptabilité, en anticipant les pertes probables liées aux créances diverses.",[],{},{"nodeType":82,"value":114,"marks":115,"data":116},"\n\nSelon le Plan Comptable Général 2025, le compte 496 se subdivise en plusieurs sous-comptes :",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"4962 : Créances sur cessions d'immobilisations",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"4965 : Créances sur cessions de valeurs mobilières de placement",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"4967 : Autres comptes débiteurs",[],{},{"nodeType":95,"data":153,"content":154},{},[155],{"nodeType":82,"value":156,"marks":157,"data":158},"Quand utiliser le compte 496 ?",[],{},{"nodeType":87,"data":160,"content":161},{},[162],{"nodeType":82,"value":163,"marks":164,"data":165},"Le compte 496 doit être utilisé dans les situations suivantes:",[],{},{"nodeType":118,"data":167,"content":168},{},[169,179,189,199,209],{"nodeType":122,"data":170,"content":171},{},[172],{"nodeType":87,"data":173,"content":174},{},[175],{"nodeType":82,"value":176,"marks":177,"data":178},"Lorsqu'il existe un risque identifié de non-recouvrement d'une créance enregistrée dans un compte 46 \"Débiteurs divers\"",[],{},{"nodeType":122,"data":180,"content":181},{},[182],{"nodeType":87,"data":183,"content":184},{},[185],{"nodeType":82,"value":186,"marks":187,"data":188},"À la clôture de l'exercice comptable, lors de l'inventaire des créances, pour constater les dépréciations nécessaires",[],{},{"nodeType":122,"data":190,"content":191},{},[192],{"nodeType":87,"data":193,"content":194},{},[195],{"nodeType":82,"value":196,"marks":197,"data":198},"Quand une créance sur cession d'immobilisation (compte 462) présente un risque de non-paiement",[],{},{"nodeType":122,"data":200,"content":201},{},[202],{"nodeType":87,"data":203,"content":204},{},[205],{"nodeType":82,"value":206,"marks":207,"data":208},"Lorsqu'une créance sur cession de valeurs mobilières de placement (compte 465) devient douteuse",[],{},{"nodeType":122,"data":210,"content":211},{},[212],{"nodeType":87,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Quand un autre compte débiteur (compte 467) montre des signes de non-recouvrement probable",[],{},{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"Le compte 496 est crédité en fin d'exercice :",[],{},{"nodeType":118,"data":227,"content":228},{},[229,239],{"nodeType":122,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Par le débit du compte 6817 \"Dotations pour dépréciations des actifs circulants\" (autres que valeurs mobilières de placement)",[],{},{"nodeType":122,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Ou par le débit du compte 6876 \"Dotations pour dépréciations exceptionnelles\" dans le cas d'une dépréciation à caractère exceptionnel",[],{},{"nodeType":95,"data":250,"content":251},{},[252],{"nodeType":82,"value":253,"marks":254,"data":255},"Quels sont les impacts fiscaux du compte 496 ?",[],{},{"nodeType":87,"data":257,"content":258},{},[259],{"nodeType":82,"value":260,"marks":261,"data":262},"L'utilisation du compte 496 - Dépréciations des comptes de débiteurs divers a plusieurs implications fiscales importantes:",[],{},{"nodeType":118,"data":264,"content":265},{},[266,276],{"nodeType":122,"data":267,"content":268},{},[269],{"nodeType":87,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"Déductibilité fiscale : Les dépréciations des créances sont généralement déductibles du résultat fiscal à condition qu'elles soient justifiées par l'existence d'un risque réel de non-recouvrement. L'entreprise doit pouvoir démontrer que des démarches ont été entreprises pour recouvrer la créance et que le risque de non-paiement est avéré.",[],{},{"nodeType":122,"data":277,"content":278},{},[279],{"nodeType":87,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Conditions de déductibilité : Pour être fiscalement déductibles, les dépréciations doivent :",[],{},{"nodeType":118,"data":287,"content":288},{},[289,299,309,319,329],{"nodeType":122,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"Être constatées en comptabilité",[],{},{"nodeType":122,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"Correspondre à des créances individualisées",[],{},{"nodeType":122,"data":310,"content":311},{},[312],{"nodeType":87,"data":313,"content":314},{},[315],{"nodeType":82,"value":316,"marks":317,"data":318},"Être justifiées par des événements en cours à la clôture de l'exercice",[],{},{"nodeType":122,"data":320,"content":321},{},[322],{"nodeType":87,"data":323,"content":324},{},[325],{"nodeType":82,"value":326,"marks":327,"data":328},"Présenter un caractère précis quant à leur nature",[],{},{"nodeType":122,"data":330,"content":331},{},[332],{"nodeType":87,"data":333,"content":334},{},[335],{"nodeType":82,"value":336,"marks":337,"data":338},"Être probables dans leur principe et leur montant",[],{},{"nodeType":118,"data":340,"content":341},{},[342,352],{"nodeType":122,"data":343,"content":344},{},[345],{"nodeType":87,"data":346,"content":347},{},[348],{"nodeType":82,"value":349,"marks":350,"data":351},"Reprise de dépréciation : Lorsque la dépréciation devient sans objet (par exemple, si la créance est finalement recouvrée), la reprise de dépréciation est imposable. Cette reprise s'effectue par le débit du compte 496 et le crédit du compte 7817 \"Reprises sur dépréciations des actifs circulants\" ou du compte 7876 \"Reprises sur dépréciations exceptionnelles\".",[],{},{"nodeType":122,"data":353,"content":354},{},[355],{"nodeType":87,"data":356,"content":357},{},[358],{"nodeType":82,"value":359,"marks":360,"data":361},"Créances irrécouvrables : Lorsque la créance devient définitivement irrécouvrable, la perte est comptabilisée au débit du compte 654 \"Pertes sur créances irrécouvrables\" et la dépréciation antérieurement constituée est reprise.",[],{},{"nodeType":95,"data":363,"content":364},{},[365],{"nodeType":82,"value":366,"marks":367,"data":368},"3 point clés à retenir sur le compte 496",[],{},{"nodeType":370,"data":371,"content":372},"ordered-list",{},[373,383,393],{"nodeType":122,"data":374,"content":375},{},[376],{"nodeType":87,"data":377,"content":378},{},[379],{"nodeType":82,"value":380,"marks":381,"data":382},"Spécificité des créances concernées : Le compte 496 concerne exclusivement les dépréciations des créances enregistrées dans les comptes 46 \"Débiteurs divers\", à distinguer des dépréciations des créances clients (compte 491) ou des dépréciations des comptes du groupe et des associés (compte 495).",[],{},{"nodeType":122,"data":384,"content":385},{},[386],{"nodeType":87,"data":387,"content":388},{},[389],{"nodeType":82,"value":390,"marks":391,"data":392},"Mécanisme comptable : La dépréciation est constatée par le crédit du compte 496 et le débit d'un compte de charge (6817 ou 6876). Lorsque la dépréciation n'a plus lieu d'être, le compte 496 est débité par le crédit d'un compte de produit (7817 ou 7876).",[],{},{"nodeType":122,"data":394,"content":395},{},[396],{"nodeType":87,"data":397,"content":398},{},[399],{"nodeType":82,"value":400,"marks":401,"data":402},"Principe de prudence : L'utilisation du compte 496 répond au principe fondamental de prudence en comptabilité, qui impose d'anticiper les pertes probables sans attendre leur réalisation effective, tout en assurant une image fidèle du patrimoine de l'entreprise.",[],{},"compte-496-depreciations-des-comptes-de-debiteurs-divers",false,[406],{"metadata":407,"sys":410,"fields":422},{"tags":408,"concepts":409},[],[],{"space":411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":416,"publishedVersion":418,"revision":62,"contentType":419,"locale":29},{"sys":412},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":417},{"id":21,"type":12,"linkType":22},24,{"sys":420},{"type":12,"linkType":27,"id":421},"category",{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":426,"metaTitle":428,"metaDescription":429,"mainTitle":430,"subtitle":447,"heroImage":448,"ctaButton":470,"ctaLink":471},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[427],"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":431,"content":432,"nodeType":74},{},[433,440],{"data":434,"content":435,"nodeType":78},{},[436],{"data":437,"marks":438,"value":439,"nodeType":82},{},[],"Plan comptable général",{"data":441,"content":442,"nodeType":87},{},[443],{"data":444,"marks":445,"value":446,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":449,"sys":452,"fields":459},{"tags":450,"concepts":451},[],[],{"space":453,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":457,"publishedVersion":62,"revision":44,"locale":29},{"sys":454},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":458},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":461},"Facturation",{"url":462,"details":463,"fileName":468,"contentType":469},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":464,"image":465},246703,{"width":466,"height":467},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[473,522,571,620,669,718,767,816,865,914,963,1012,1061,1110,1159,1208,1257,1306,1355,1404,1453,1502,1551,1600,1649,1699,1748,1797,1846,1895,1944,1993,2042,2091,2140,2189,2238,2287,2336,2385,2434,2483,2532,2581,2631,2680,2730,2779,2828,2877,2926,2975,3024,3073,3122,3171,3220,3269,3318,3367,3416,3465,3514,3564,3613,3662,3711,3760,3809,3858,3908,3957,4006,4055,4104,4153,4202,4251,4300,4349,4398,4447,4496,4545,4594,4643,4692,4741,4790,4839,4888,4938,4988,5037,5086,5135,5184,5233,5282,5331,5380,5429,5478,5527,5576,5625,5674,5723,5772,5821,5870,5919,5968,6017,6066,6115,6164,6213,6262,6311,6360,6409,6458,6507,6556,6605,6654,6703,6752,6801,6850,6899,6948,6997,7046,7095,7144,7193,7242,7291,7340,7389,7438,7487,7536,7585,7634,7683,7732,7781,7830,7879,7928,7977,8026,8075,8124,8173,8222,8271,8320,8369,8418,8467,8516,8564,8613,8662,8711,8760,8809,8858,8907,8957,9006,9055,9104,9153,9202,9251,9300,9349,9398,9447,9496,9545,9594,9643,9692,9741,9790,9839,9888,9937,9986,10036,10085,10134,10184,10233,10282,10331,10380,10429,10478,10527,10576,10625,10674,10723,10772,10821,10870,10919,10968,11017,11066,11115,11164,11213,11262,11311,11360,11409,11458,11507,11556,11605,11654,11703,11752,11801,11850,11899,11948,11998,12047,12096,12145,12194,12243,12292,12341,12390,12439,12488,12537,12586,12635,12684,12733,12782,12831,12880,12929,12978,13027,13076,13125,13174,13223,13272,13321,13370,13419,13468,13517,13566,13615,13664,13713,13762,13811,13860,13909,13958,14007,14056,14105,14154,14203,14252,14301,14350,14399,14448,14497,14546,14595,14644,14693,14742,14791,14840,14889,14938,14987,15036,15085,15134,15183,15232,15281,15330,15379,15428,15477,15526,15575,15624,15673,15722,15771,15820,15869,15918,15967,16016,16065,16114,16163,16212,16261,16310,16359,16408,16457,16506,16555,16604,16653,16703,16752,16801,16850,16899,16948,16997,17046,17095,17144,17193,17242,17291,17340,17389,17438,17487,17536,17585,17634,17683,17732,17780,17829,17878,17927,17976,18025,18074,18123,18172,18221,18270,18320,18369,18418,18467,18516,18565,18614,18663,18712,18761,18810,18859,18908,18957,19006,19055,19104,19153,19202,19251,19300,19349,19398,19447,19496,19545,19595,19644,19694,19743,19792,19842,19891,19940,19989,20038,20087,20136,20185,20234,20283,20332,20381,20430,20479,20528,20577,20627,20675,20724,20773,20822,20871,20920,20969,21018,21067,21116,21165,21214,21263,21311,21360,21409,21458,21507,21556,21605,21654,21703,21752,21801,21850,21899,21948,21997,22046,22095,22144,22193,22242,22291,22339,22388,22437,22486,22535,22584,22633,22682,22731,22780,22829,22878,22927,22976,23025,23074,23123,23172,23222,23271,23320,23369,23418,23467,23516,23565,23614,23663,23712,23761,23810,23859,23908,23957,24006,24055,24104,24153,24202,24251,24300,24349,24398,24447,24496,24545,24594,24643,24692,24741,24790,24839,24888,24937,24986,25035,25080,25129,25178,25226,25275,25324,25373,25422,25471,25520,25569,25618,25667,25716,25765,25814,25863,25912,25961,26010,26059,26108,26157,26206,26255,26304,26354,26403,26452,26501,26550,26599,26648,26697,26746,26795,26845,26894,26943,26992,27041,27090,27139,27188,27237,27286,27335,27384,27433,27482,27531,27580,27629],{"sys":474,"fields":477},{"id":475,"createdAt":476},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":478,"slug":479,"articleIntro":478,"category":480},"2611 - Actions","compte-2611-actions",[481],{"metadata":482,"sys":485,"fields":492},{"tags":483,"concepts":484},[],[],{"space":486,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":488,"publishedVersion":418,"revision":62,"contentType":490,"locale":29},{"sys":487},{"type":12,"linkType":13,"id":14},{"sys":489},{"id":21,"type":12,"linkType":22},{"sys":491},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":493,"metaTitle":428,"metaDescription":429,"mainTitle":494,"subtitle":447,"heroImage":509,"ctaButton":470,"ctaLink":471},[427],{"data":495,"content":496,"nodeType":74},{},[497,503],{"data":498,"content":499,"nodeType":78},{},[500],{"data":501,"marks":502,"value":439,"nodeType":82},{},[],{"data":504,"content":505,"nodeType":87},{},[506],{"data":507,"marks":508,"value":446,"nodeType":82},{},[],{"metadata":510,"sys":513,"fields":518},{"tags":511,"concepts":512},[],[],{"space":514,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":516,"publishedVersion":62,"revision":44,"locale":29},{"sys":515},{"type":12,"linkType":13,"id":14},{"sys":517},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":519},{"url":462,"details":520,"fileName":468,"contentType":469},{"size":464,"image":521},{"width":466,"height":467},{"sys":523,"fields":526},{"id":524,"createdAt":525},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":527,"slug":528,"articleIntro":527,"category":529},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[530],{"metadata":531,"sys":534,"fields":541},{"tags":532,"concepts":533},[],[],{"space":535,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":537,"publishedVersion":418,"revision":62,"contentType":539,"locale":29},{"sys":536},{"type":12,"linkType":13,"id":14},{"sys":538},{"id":21,"type":12,"linkType":22},{"sys":540},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":542,"metaTitle":428,"metaDescription":429,"mainTitle":543,"subtitle":447,"heroImage":558,"ctaButton":470,"ctaLink":471},[427],{"data":544,"content":545,"nodeType":74},{},[546,552],{"data":547,"content":548,"nodeType":78},{},[549],{"data":550,"marks":551,"value":439,"nodeType":82},{},[],{"data":553,"content":554,"nodeType":87},{},[555],{"data":556,"marks":557,"value":446,"nodeType":82},{},[],{"metadata":559,"sys":562,"fields":567},{"tags":560,"concepts":561},[],[],{"space":563,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":565,"publishedVersion":62,"revision":44,"locale":29},{"sys":564},{"type":12,"linkType":13,"id":14},{"sys":566},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":568},{"url":462,"details":569,"fileName":468,"contentType":469},{"size":464,"image":570},{"width":466,"height":467},{"sys":572,"fields":575},{"id":573,"createdAt":574},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":576,"slug":577,"articleIntro":576,"category":578},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[579],{"metadata":580,"sys":583,"fields":590},{"tags":581,"concepts":582},[],[],{"space":584,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":586,"publishedVersion":418,"revision":62,"contentType":588,"locale":29},{"sys":585},{"type":12,"linkType":13,"id":14},{"sys":587},{"id":21,"type":12,"linkType":22},{"sys":589},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":591,"metaTitle":428,"metaDescription":429,"mainTitle":592,"subtitle":447,"heroImage":607,"ctaButton":470,"ctaLink":471},[427],{"data":593,"content":594,"nodeType":74},{},[595,601],{"data":596,"content":597,"nodeType":78},{},[598],{"data":599,"marks":600,"value":439,"nodeType":82},{},[],{"data":602,"content":603,"nodeType":87},{},[604],{"data":605,"marks":606,"value":446,"nodeType":82},{},[],{"metadata":608,"sys":611,"fields":616},{"tags":609,"concepts":610},[],[],{"space":612,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":614,"publishedVersion":62,"revision":44,"locale":29},{"sys":613},{"type":12,"linkType":13,"id":14},{"sys":615},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":617},{"url":462,"details":618,"fileName":468,"contentType":469},{"size":464,"image":619},{"width":466,"height":467},{"sys":621,"fields":624},{"id":622,"createdAt":623},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":625,"slug":626,"articleIntro":625,"category":627},"2313 - Constructions","compte-2313-constructions",[628],{"metadata":629,"sys":632,"fields":639},{"tags":630,"concepts":631},[],[],{"space":633,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":635,"publishedVersion":418,"revision":62,"contentType":637,"locale":29},{"sys":634},{"type":12,"linkType":13,"id":14},{"sys":636},{"id":21,"type":12,"linkType":22},{"sys":638},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":640,"metaTitle":428,"metaDescription":429,"mainTitle":641,"subtitle":447,"heroImage":656,"ctaButton":470,"ctaLink":471},[427],{"data":642,"content":643,"nodeType":74},{},[644,650],{"data":645,"content":646,"nodeType":78},{},[647],{"data":648,"marks":649,"value":439,"nodeType":82},{},[],{"data":651,"content":652,"nodeType":87},{},[653],{"data":654,"marks":655,"value":446,"nodeType":82},{},[],{"metadata":657,"sys":660,"fields":665},{"tags":658,"concepts":659},[],[],{"space":661,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":663,"publishedVersion":62,"revision":44,"locale":29},{"sys":662},{"type":12,"linkType":13,"id":14},{"sys":664},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":666},{"url":462,"details":667,"fileName":468,"contentType":469},{"size":464,"image":668},{"width":466,"height":467},{"sys":670,"fields":673},{"id":671,"createdAt":672},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":674,"slug":675,"articleIntro":-1,"category":676},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[677],{"metadata":678,"sys":681,"fields":688},{"tags":679,"concepts":680},[],[],{"space":682,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":684,"publishedVersion":418,"revision":62,"contentType":686,"locale":29},{"sys":683},{"type":12,"linkType":13,"id":14},{"sys":685},{"id":21,"type":12,"linkType":22},{"sys":687},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":689,"metaTitle":428,"metaDescription":429,"mainTitle":690,"subtitle":447,"heroImage":705,"ctaButton":470,"ctaLink":471},[427],{"data":691,"content":692,"nodeType":74},{},[693,699],{"data":694,"content":695,"nodeType":78},{},[696],{"data":697,"marks":698,"value":439,"nodeType":82},{},[],{"data":700,"content":701,"nodeType":87},{},[702],{"data":703,"marks":704,"value":446,"nodeType":82},{},[],{"metadata":706,"sys":709,"fields":714},{"tags":707,"concepts":708},[],[],{"space":710,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":712,"publishedVersion":62,"revision":44,"locale":29},{"sys":711},{"type":12,"linkType":13,"id":14},{"sys":713},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":715},{"url":462,"details":716,"fileName":468,"contentType":469},{"size":464,"image":717},{"width":466,"height":467},{"sys":719,"fields":722},{"id":720,"createdAt":721},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":723,"slug":724,"articleIntro":723,"category":725},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[726],{"metadata":727,"sys":730,"fields":737},{"tags":728,"concepts":729},[],[],{"space":731,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":733,"publishedVersion":418,"revision":62,"contentType":735,"locale":29},{"sys":732},{"type":12,"linkType":13,"id":14},{"sys":734},{"id":21,"type":12,"linkType":22},{"sys":736},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":738,"metaTitle":428,"metaDescription":429,"mainTitle":739,"subtitle":447,"heroImage":754,"ctaButton":470,"ctaLink":471},[427],{"data":740,"content":741,"nodeType":74},{},[742,748],{"data":743,"content":744,"nodeType":78},{},[745],{"data":746,"marks":747,"value":439,"nodeType":82},{},[],{"data":749,"content":750,"nodeType":87},{},[751],{"data":752,"marks":753,"value":446,"nodeType":82},{},[],{"metadata":755,"sys":758,"fields":763},{"tags":756,"concepts":757},[],[],{"space":759,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":761,"publishedVersion":62,"revision":44,"locale":29},{"sys":760},{"type":12,"linkType":13,"id":14},{"sys":762},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":764},{"url":462,"details":765,"fileName":468,"contentType":469},{"size":464,"image":766},{"width":466,"height":467},{"sys":768,"fields":771},{"id":769,"createdAt":770},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":772,"slug":773,"articleIntro":772,"category":774},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[775],{"metadata":776,"sys":779,"fields":786},{"tags":777,"concepts":778},[],[],{"space":780,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":782,"publishedVersion":418,"revision":62,"contentType":784,"locale":29},{"sys":781},{"type":12,"linkType":13,"id":14},{"sys":783},{"id":21,"type":12,"linkType":22},{"sys":785},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":787,"metaTitle":428,"metaDescription":429,"mainTitle":788,"subtitle":447,"heroImage":803,"ctaButton":470,"ctaLink":471},[427],{"data":789,"content":790,"nodeType":74},{},[791,797],{"data":792,"content":793,"nodeType":78},{},[794],{"data":795,"marks":796,"value":439,"nodeType":82},{},[],{"data":798,"content":799,"nodeType":87},{},[800],{"data":801,"marks":802,"value":446,"nodeType":82},{},[],{"metadata":804,"sys":807,"fields":812},{"tags":805,"concepts":806},[],[],{"space":808,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":810,"publishedVersion":62,"revision":44,"locale":29},{"sys":809},{"type":12,"linkType":13,"id":14},{"sys":811},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":813},{"url":462,"details":814,"fileName":468,"contentType":469},{"size":464,"image":815},{"width":466,"height":467},{"sys":817,"fields":820},{"id":818,"createdAt":819},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":821,"slug":822,"articleIntro":821,"category":823},"1681 - Autres emprunts","compte-1681-autres-emprunts",[824],{"metadata":825,"sys":828,"fields":835},{"tags":826,"concepts":827},[],[],{"space":829,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":831,"publishedVersion":418,"revision":62,"contentType":833,"locale":29},{"sys":830},{"type":12,"linkType":13,"id":14},{"sys":832},{"id":21,"type":12,"linkType":22},{"sys":834},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":836,"metaTitle":428,"metaDescription":429,"mainTitle":837,"subtitle":447,"heroImage":852,"ctaButton":470,"ctaLink":471},[427],{"data":838,"content":839,"nodeType":74},{},[840,846],{"data":841,"content":842,"nodeType":78},{},[843],{"data":844,"marks":845,"value":439,"nodeType":82},{},[],{"data":847,"content":848,"nodeType":87},{},[849],{"data":850,"marks":851,"value":446,"nodeType":82},{},[],{"metadata":853,"sys":856,"fields":861},{"tags":854,"concepts":855},[],[],{"space":857,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":859,"publishedVersion":62,"revision":44,"locale":29},{"sys":858},{"type":12,"linkType":13,"id":14},{"sys":860},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":862},{"url":462,"details":863,"fileName":468,"contentType":469},{"size":464,"image":864},{"width":466,"height":467},{"sys":866,"fields":869},{"id":867,"createdAt":868},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":870,"slug":871,"articleIntro":-1,"category":872},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[873],{"metadata":874,"sys":877,"fields":884},{"tags":875,"concepts":876},[],[],{"space":878,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":880,"publishedVersion":418,"revision":62,"contentType":882,"locale":29},{"sys":879},{"type":12,"linkType":13,"id":14},{"sys":881},{"id":21,"type":12,"linkType":22},{"sys":883},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":885,"metaTitle":428,"metaDescription":429,"mainTitle":886,"subtitle":447,"heroImage":901,"ctaButton":470,"ctaLink":471},[427],{"data":887,"content":888,"nodeType":74},{},[889,895],{"data":890,"content":891,"nodeType":78},{},[892],{"data":893,"marks":894,"value":439,"nodeType":82},{},[],{"data":896,"content":897,"nodeType":87},{},[898],{"data":899,"marks":900,"value":446,"nodeType":82},{},[],{"metadata":902,"sys":905,"fields":910},{"tags":903,"concepts":904},[],[],{"space":906,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":908,"publishedVersion":62,"revision":44,"locale":29},{"sys":907},{"type":12,"linkType":13,"id":14},{"sys":909},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":911},{"url":462,"details":912,"fileName":468,"contentType":469},{"size":464,"image":913},{"width":466,"height":467},{"sys":915,"fields":918},{"id":916,"createdAt":917},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":919,"slug":920,"articleIntro":919,"category":921},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[922],{"metadata":923,"sys":926,"fields":933},{"tags":924,"concepts":925},[],[],{"space":927,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":929,"publishedVersion":418,"revision":62,"contentType":931,"locale":29},{"sys":928},{"type":12,"linkType":13,"id":14},{"sys":930},{"id":21,"type":12,"linkType":22},{"sys":932},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":934,"metaTitle":428,"metaDescription":429,"mainTitle":935,"subtitle":447,"heroImage":950,"ctaButton":470,"ctaLink":471},[427],{"data":936,"content":937,"nodeType":74},{},[938,944],{"data":939,"content":940,"nodeType":78},{},[941],{"data":942,"marks":943,"value":439,"nodeType":82},{},[],{"data":945,"content":946,"nodeType":87},{},[947],{"data":948,"marks":949,"value":446,"nodeType":82},{},[],{"metadata":951,"sys":954,"fields":959},{"tags":952,"concepts":953},[],[],{"space":955,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":957,"publishedVersion":62,"revision":44,"locale":29},{"sys":956},{"type":12,"linkType":13,"id":14},{"sys":958},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":960},{"url":462,"details":961,"fileName":468,"contentType":469},{"size":464,"image":962},{"width":466,"height":467},{"sys":964,"fields":967},{"id":965,"createdAt":966},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":968,"slug":969,"articleIntro":968,"category":970},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[971],{"metadata":972,"sys":975,"fields":982},{"tags":973,"concepts":974},[],[],{"space":976,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":978,"publishedVersion":418,"revision":62,"contentType":980,"locale":29},{"sys":977},{"type":12,"linkType":13,"id":14},{"sys":979},{"id":21,"type":12,"linkType":22},{"sys":981},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":983,"metaTitle":428,"metaDescription":429,"mainTitle":984,"subtitle":447,"heroImage":999,"ctaButton":470,"ctaLink":471},[427],{"data":985,"content":986,"nodeType":74},{},[987,993],{"data":988,"content":989,"nodeType":78},{},[990],{"data":991,"marks":992,"value":439,"nodeType":82},{},[],{"data":994,"content":995,"nodeType":87},{},[996],{"data":997,"marks":998,"value":446,"nodeType":82},{},[],{"metadata":1000,"sys":1003,"fields":1008},{"tags":1001,"concepts":1002},[],[],{"space":1004,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1006,"publishedVersion":62,"revision":44,"locale":29},{"sys":1005},{"type":12,"linkType":13,"id":14},{"sys":1007},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1009},{"url":462,"details":1010,"fileName":468,"contentType":469},{"size":464,"image":1011},{"width":466,"height":467},{"sys":1013,"fields":1016},{"id":1014,"createdAt":1015},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":1017,"slug":1018,"articleIntro":1017,"category":1019},"6378 - Taxes diverses","compte-6378-taxes-diverses",[1020],{"metadata":1021,"sys":1024,"fields":1031},{"tags":1022,"concepts":1023},[],[],{"space":1025,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1027,"publishedVersion":418,"revision":62,"contentType":1029,"locale":29},{"sys":1026},{"type":12,"linkType":13,"id":14},{"sys":1028},{"id":21,"type":12,"linkType":22},{"sys":1030},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1032,"metaTitle":428,"metaDescription":429,"mainTitle":1033,"subtitle":447,"heroImage":1048,"ctaButton":470,"ctaLink":471},[427],{"data":1034,"content":1035,"nodeType":74},{},[1036,1042],{"data":1037,"content":1038,"nodeType":78},{},[1039],{"data":1040,"marks":1041,"value":439,"nodeType":82},{},[],{"data":1043,"content":1044,"nodeType":87},{},[1045],{"data":1046,"marks":1047,"value":446,"nodeType":82},{},[],{"metadata":1049,"sys":1052,"fields":1057},{"tags":1050,"concepts":1051},[],[],{"space":1053,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1055,"publishedVersion":62,"revision":44,"locale":29},{"sys":1054},{"type":12,"linkType":13,"id":14},{"sys":1056},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1058},{"url":462,"details":1059,"fileName":468,"contentType":469},{"size":464,"image":1060},{"width":466,"height":467},{"sys":1062,"fields":1065},{"id":1063,"createdAt":1064},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":1066,"slug":1067,"articleIntro":1066,"category":1068},"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",[1069],{"metadata":1070,"sys":1073,"fields":1080},{"tags":1071,"concepts":1072},[],[],{"space":1074,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1076,"publishedVersion":418,"revision":62,"contentType":1078,"locale":29},{"sys":1075},{"type":12,"linkType":13,"id":14},{"sys":1077},{"id":21,"type":12,"linkType":22},{"sys":1079},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1081,"metaTitle":428,"metaDescription":429,"mainTitle":1082,"subtitle":447,"heroImage":1097,"ctaButton":470,"ctaLink":471},[427],{"data":1083,"content":1084,"nodeType":74},{},[1085,1091],{"data":1086,"content":1087,"nodeType":78},{},[1088],{"data":1089,"marks":1090,"value":439,"nodeType":82},{},[],{"data":1092,"content":1093,"nodeType":87},{},[1094],{"data":1095,"marks":1096,"value":446,"nodeType":82},{},[],{"metadata":1098,"sys":1101,"fields":1106},{"tags":1099,"concepts":1100},[],[],{"space":1102,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1104,"publishedVersion":62,"revision":44,"locale":29},{"sys":1103},{"type":12,"linkType":13,"id":14},{"sys":1105},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1107},{"url":462,"details":1108,"fileName":468,"contentType":469},{"size":464,"image":1109},{"width":466,"height":467},{"sys":1111,"fields":1114},{"id":1112,"createdAt":1113},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":1115,"slug":1116,"articleIntro":1115,"category":1117},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[1118],{"metadata":1119,"sys":1122,"fields":1129},{"tags":1120,"concepts":1121},[],[],{"space":1123,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1125,"publishedVersion":418,"revision":62,"contentType":1127,"locale":29},{"sys":1124},{"type":12,"linkType":13,"id":14},{"sys":1126},{"id":21,"type":12,"linkType":22},{"sys":1128},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1130,"metaTitle":428,"metaDescription":429,"mainTitle":1131,"subtitle":447,"heroImage":1146,"ctaButton":470,"ctaLink":471},[427],{"data":1132,"content":1133,"nodeType":74},{},[1134,1140],{"data":1135,"content":1136,"nodeType":78},{},[1137],{"data":1138,"marks":1139,"value":439,"nodeType":82},{},[],{"data":1141,"content":1142,"nodeType":87},{},[1143],{"data":1144,"marks":1145,"value":446,"nodeType":82},{},[],{"metadata":1147,"sys":1150,"fields":1155},{"tags":1148,"concepts":1149},[],[],{"space":1151,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1153,"publishedVersion":62,"revision":44,"locale":29},{"sys":1152},{"type":12,"linkType":13,"id":14},{"sys":1154},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1156},{"url":462,"details":1157,"fileName":468,"contentType":469},{"size":464,"image":1158},{"width":466,"height":467},{"sys":1160,"fields":1163},{"id":1161,"createdAt":1162},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":1164,"slug":1165,"articleIntro":1164,"category":1166},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[1167],{"metadata":1168,"sys":1171,"fields":1178},{"tags":1169,"concepts":1170},[],[],{"space":1172,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1174,"publishedVersion":418,"revision":62,"contentType":1176,"locale":29},{"sys":1173},{"type":12,"linkType":13,"id":14},{"sys":1175},{"id":21,"type":12,"linkType":22},{"sys":1177},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1179,"metaTitle":428,"metaDescription":429,"mainTitle":1180,"subtitle":447,"heroImage":1195,"ctaButton":470,"ctaLink":471},[427],{"data":1181,"content":1182,"nodeType":74},{},[1183,1189],{"data":1184,"content":1185,"nodeType":78},{},[1186],{"data":1187,"marks":1188,"value":439,"nodeType":82},{},[],{"data":1190,"content":1191,"nodeType":87},{},[1192],{"data":1193,"marks":1194,"value":446,"nodeType":82},{},[],{"metadata":1196,"sys":1199,"fields":1204},{"tags":1197,"concepts":1198},[],[],{"space":1200,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1202,"publishedVersion":62,"revision":44,"locale":29},{"sys":1201},{"type":12,"linkType":13,"id":14},{"sys":1203},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1205},{"url":462,"details":1206,"fileName":468,"contentType":469},{"size":464,"image":1207},{"width":466,"height":467},{"sys":1209,"fields":1212},{"id":1210,"createdAt":1211},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":1213,"slug":1214,"articleIntro":1213,"category":1215},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[1216],{"metadata":1217,"sys":1220,"fields":1227},{"tags":1218,"concepts":1219},[],[],{"space":1221,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1223,"publishedVersion":418,"revision":62,"contentType":1225,"locale":29},{"sys":1222},{"type":12,"linkType":13,"id":14},{"sys":1224},{"id":21,"type":12,"linkType":22},{"sys":1226},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1228,"metaTitle":428,"metaDescription":429,"mainTitle":1229,"subtitle":447,"heroImage":1244,"ctaButton":470,"ctaLink":471},[427],{"data":1230,"content":1231,"nodeType":74},{},[1232,1238],{"data":1233,"content":1234,"nodeType":78},{},[1235],{"data":1236,"marks":1237,"value":439,"nodeType":82},{},[],{"data":1239,"content":1240,"nodeType":87},{},[1241],{"data":1242,"marks":1243,"value":446,"nodeType":82},{},[],{"metadata":1245,"sys":1248,"fields":1253},{"tags":1246,"concepts":1247},[],[],{"space":1249,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1251,"publishedVersion":62,"revision":44,"locale":29},{"sys":1250},{"type":12,"linkType":13,"id":14},{"sys":1252},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1254},{"url":462,"details":1255,"fileName":468,"contentType":469},{"size":464,"image":1256},{"width":466,"height":467},{"sys":1258,"fields":1261},{"id":1259,"createdAt":1260},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":1262,"slug":1263,"articleIntro":1262,"category":1264},"6331 - Versement de transport","compte-6331-versement-de-transport",[1265],{"metadata":1266,"sys":1269,"fields":1276},{"tags":1267,"concepts":1268},[],[],{"space":1270,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1272,"publishedVersion":418,"revision":62,"contentType":1274,"locale":29},{"sys":1271},{"type":12,"linkType":13,"id":14},{"sys":1273},{"id":21,"type":12,"linkType":22},{"sys":1275},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1277,"metaTitle":428,"metaDescription":429,"mainTitle":1278,"subtitle":447,"heroImage":1293,"ctaButton":470,"ctaLink":471},[427],{"data":1279,"content":1280,"nodeType":74},{},[1281,1287],{"data":1282,"content":1283,"nodeType":78},{},[1284],{"data":1285,"marks":1286,"value":439,"nodeType":82},{},[],{"data":1288,"content":1289,"nodeType":87},{},[1290],{"data":1291,"marks":1292,"value":446,"nodeType":82},{},[],{"metadata":1294,"sys":1297,"fields":1302},{"tags":1295,"concepts":1296},[],[],{"space":1298,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1300,"publishedVersion":62,"revision":44,"locale":29},{"sys":1299},{"type":12,"linkType":13,"id":14},{"sys":1301},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1303},{"url":462,"details":1304,"fileName":468,"contentType":469},{"size":464,"image":1305},{"width":466,"height":467},{"sys":1307,"fields":1310},{"id":1308,"createdAt":1309},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":1311,"slug":1312,"articleIntro":1311,"category":1313},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[1314],{"metadata":1315,"sys":1318,"fields":1325},{"tags":1316,"concepts":1317},[],[],{"space":1319,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1321,"publishedVersion":418,"revision":62,"contentType":1323,"locale":29},{"sys":1320},{"type":12,"linkType":13,"id":14},{"sys":1322},{"id":21,"type":12,"linkType":22},{"sys":1324},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1326,"metaTitle":428,"metaDescription":429,"mainTitle":1327,"subtitle":447,"heroImage":1342,"ctaButton":470,"ctaLink":471},[427],{"data":1328,"content":1329,"nodeType":74},{},[1330,1336],{"data":1331,"content":1332,"nodeType":78},{},[1333],{"data":1334,"marks":1335,"value":439,"nodeType":82},{},[],{"data":1337,"content":1338,"nodeType":87},{},[1339],{"data":1340,"marks":1341,"value":446,"nodeType":82},{},[],{"metadata":1343,"sys":1346,"fields":1351},{"tags":1344,"concepts":1345},[],[],{"space":1347,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1349,"publishedVersion":62,"revision":44,"locale":29},{"sys":1348},{"type":12,"linkType":13,"id":14},{"sys":1350},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1352},{"url":462,"details":1353,"fileName":468,"contentType":469},{"size":464,"image":1354},{"width":466,"height":467},{"sys":1356,"fields":1359},{"id":1357,"createdAt":1358},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":1360,"slug":1361,"articleIntro":1360,"category":1362},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[1363],{"metadata":1364,"sys":1367,"fields":1374},{"tags":1365,"concepts":1366},[],[],{"space":1368,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1370,"publishedVersion":418,"revision":62,"contentType":1372,"locale":29},{"sys":1369},{"type":12,"linkType":13,"id":14},{"sys":1371},{"id":21,"type":12,"linkType":22},{"sys":1373},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1375,"metaTitle":428,"metaDescription":429,"mainTitle":1376,"subtitle":447,"heroImage":1391,"ctaButton":470,"ctaLink":471},[427],{"data":1377,"content":1378,"nodeType":74},{},[1379,1385],{"data":1380,"content":1381,"nodeType":78},{},[1382],{"data":1383,"marks":1384,"value":439,"nodeType":82},{},[],{"data":1386,"content":1387,"nodeType":87},{},[1388],{"data":1389,"marks":1390,"value":446,"nodeType":82},{},[],{"metadata":1392,"sys":1395,"fields":1400},{"tags":1393,"concepts":1394},[],[],{"space":1396,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1398,"publishedVersion":62,"revision":44,"locale":29},{"sys":1397},{"type":12,"linkType":13,"id":14},{"sys":1399},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1401},{"url":462,"details":1402,"fileName":468,"contentType":469},{"size":464,"image":1403},{"width":466,"height":467},{"sys":1405,"fields":1408},{"id":1406,"createdAt":1407},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":1409,"slug":1410,"articleIntro":1409,"category":1411},"Compte 6156 - Maintenance","compte-6156-maintenance",[1412],{"metadata":1413,"sys":1416,"fields":1423},{"tags":1414,"concepts":1415},[],[],{"space":1417,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1419,"publishedVersion":418,"revision":62,"contentType":1421,"locale":29},{"sys":1418},{"type":12,"linkType":13,"id":14},{"sys":1420},{"id":21,"type":12,"linkType":22},{"sys":1422},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1424,"metaTitle":428,"metaDescription":429,"mainTitle":1425,"subtitle":447,"heroImage":1440,"ctaButton":470,"ctaLink":471},[427],{"data":1426,"content":1427,"nodeType":74},{},[1428,1434],{"data":1429,"content":1430,"nodeType":78},{},[1431],{"data":1432,"marks":1433,"value":439,"nodeType":82},{},[],{"data":1435,"content":1436,"nodeType":87},{},[1437],{"data":1438,"marks":1439,"value":446,"nodeType":82},{},[],{"metadata":1441,"sys":1444,"fields":1449},{"tags":1442,"concepts":1443},[],[],{"space":1445,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1447,"publishedVersion":62,"revision":44,"locale":29},{"sys":1446},{"type":12,"linkType":13,"id":14},{"sys":1448},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1450},{"url":462,"details":1451,"fileName":468,"contentType":469},{"size":464,"image":1452},{"width":466,"height":467},{"sys":1454,"fields":1457},{"id":1455,"createdAt":1456},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1458,"slug":1459,"articleIntro":1458,"category":1460},"206 - Droit au bail","compte-206-droit-au-bail",[1461],{"metadata":1462,"sys":1465,"fields":1472},{"tags":1463,"concepts":1464},[],[],{"space":1466,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1468,"publishedVersion":418,"revision":62,"contentType":1470,"locale":29},{"sys":1467},{"type":12,"linkType":13,"id":14},{"sys":1469},{"id":21,"type":12,"linkType":22},{"sys":1471},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1473,"metaTitle":428,"metaDescription":429,"mainTitle":1474,"subtitle":447,"heroImage":1489,"ctaButton":470,"ctaLink":471},[427],{"data":1475,"content":1476,"nodeType":74},{},[1477,1483],{"data":1478,"content":1479,"nodeType":78},{},[1480],{"data":1481,"marks":1482,"value":439,"nodeType":82},{},[],{"data":1484,"content":1485,"nodeType":87},{},[1486],{"data":1487,"marks":1488,"value":446,"nodeType":82},{},[],{"metadata":1490,"sys":1493,"fields":1498},{"tags":1491,"concepts":1492},[],[],{"space":1494,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1496,"publishedVersion":62,"revision":44,"locale":29},{"sys":1495},{"type":12,"linkType":13,"id":14},{"sys":1497},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1499},{"url":462,"details":1500,"fileName":468,"contentType":469},{"size":464,"image":1501},{"width":466,"height":467},{"sys":1503,"fields":1506},{"id":1504,"createdAt":1505},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":1507,"slug":1508,"articleIntro":1507,"category":1509},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[1510],{"metadata":1511,"sys":1514,"fields":1521},{"tags":1512,"concepts":1513},[],[],{"space":1515,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1517,"publishedVersion":418,"revision":62,"contentType":1519,"locale":29},{"sys":1516},{"type":12,"linkType":13,"id":14},{"sys":1518},{"id":21,"type":12,"linkType":22},{"sys":1520},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1522,"metaTitle":428,"metaDescription":429,"mainTitle":1523,"subtitle":447,"heroImage":1538,"ctaButton":470,"ctaLink":471},[427],{"data":1524,"content":1525,"nodeType":74},{},[1526,1532],{"data":1527,"content":1528,"nodeType":78},{},[1529],{"data":1530,"marks":1531,"value":439,"nodeType":82},{},[],{"data":1533,"content":1534,"nodeType":87},{},[1535],{"data":1536,"marks":1537,"value":446,"nodeType":82},{},[],{"metadata":1539,"sys":1542,"fields":1547},{"tags":1540,"concepts":1541},[],[],{"space":1543,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1545,"publishedVersion":62,"revision":44,"locale":29},{"sys":1544},{"type":12,"linkType":13,"id":14},{"sys":1546},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1548},{"url":462,"details":1549,"fileName":468,"contentType":469},{"size":464,"image":1550},{"width":466,"height":467},{"sys":1552,"fields":1555},{"id":1553,"createdAt":1554},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":1556,"slug":1557,"articleIntro":1556,"category":1558},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[1559],{"metadata":1560,"sys":1563,"fields":1570},{"tags":1561,"concepts":1562},[],[],{"space":1564,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1566,"publishedVersion":418,"revision":62,"contentType":1568,"locale":29},{"sys":1565},{"type":12,"linkType":13,"id":14},{"sys":1567},{"id":21,"type":12,"linkType":22},{"sys":1569},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1571,"metaTitle":428,"metaDescription":429,"mainTitle":1572,"subtitle":447,"heroImage":1587,"ctaButton":470,"ctaLink":471},[427],{"data":1573,"content":1574,"nodeType":74},{},[1575,1581],{"data":1576,"content":1577,"nodeType":78},{},[1578],{"data":1579,"marks":1580,"value":439,"nodeType":82},{},[],{"data":1582,"content":1583,"nodeType":87},{},[1584],{"data":1585,"marks":1586,"value":446,"nodeType":82},{},[],{"metadata":1588,"sys":1591,"fields":1596},{"tags":1589,"concepts":1590},[],[],{"space":1592,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1594,"publishedVersion":62,"revision":44,"locale":29},{"sys":1593},{"type":12,"linkType":13,"id":14},{"sys":1595},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1597},{"url":462,"details":1598,"fileName":468,"contentType":469},{"size":464,"image":1599},{"width":466,"height":467},{"sys":1601,"fields":1604},{"id":1602,"createdAt":1603},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":1605,"slug":1606,"articleIntro":1605,"category":1607},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[1608],{"metadata":1609,"sys":1612,"fields":1619},{"tags":1610,"concepts":1611},[],[],{"space":1613,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1615,"publishedVersion":418,"revision":62,"contentType":1617,"locale":29},{"sys":1614},{"type":12,"linkType":13,"id":14},{"sys":1616},{"id":21,"type":12,"linkType":22},{"sys":1618},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1620,"metaTitle":428,"metaDescription":429,"mainTitle":1621,"subtitle":447,"heroImage":1636,"ctaButton":470,"ctaLink":471},[427],{"data":1622,"content":1623,"nodeType":74},{},[1624,1630],{"data":1625,"content":1626,"nodeType":78},{},[1627],{"data":1628,"marks":1629,"value":439,"nodeType":82},{},[],{"data":1631,"content":1632,"nodeType":87},{},[1633],{"data":1634,"marks":1635,"value":446,"nodeType":82},{},[],{"metadata":1637,"sys":1640,"fields":1645},{"tags":1638,"concepts":1639},[],[],{"space":1641,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1643,"publishedVersion":62,"revision":44,"locale":29},{"sys":1642},{"type":12,"linkType":13,"id":14},{"sys":1644},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1646},{"url":462,"details":1647,"fileName":468,"contentType":469},{"size":464,"image":1648},{"width":466,"height":467},{"sys":1650,"fields":1653},{"id":1651,"createdAt":1652},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":1654,"slug":1655,"articleIntro":1656,"category":1657},"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",[1658],{"metadata":1659,"sys":1662,"fields":1669},{"tags":1660,"concepts":1661},[],[],{"space":1663,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1665,"publishedVersion":418,"revision":62,"contentType":1667,"locale":29},{"sys":1664},{"type":12,"linkType":13,"id":14},{"sys":1666},{"id":21,"type":12,"linkType":22},{"sys":1668},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1670,"metaTitle":428,"metaDescription":429,"mainTitle":1671,"subtitle":447,"heroImage":1686,"ctaButton":470,"ctaLink":471},[427],{"data":1672,"content":1673,"nodeType":74},{},[1674,1680],{"data":1675,"content":1676,"nodeType":78},{},[1677],{"data":1678,"marks":1679,"value":439,"nodeType":82},{},[],{"data":1681,"content":1682,"nodeType":87},{},[1683],{"data":1684,"marks":1685,"value":446,"nodeType":82},{},[],{"metadata":1687,"sys":1690,"fields":1695},{"tags":1688,"concepts":1689},[],[],{"space":1691,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1693,"publishedVersion":62,"revision":44,"locale":29},{"sys":1692},{"type":12,"linkType":13,"id":14},{"sys":1694},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1696},{"url":462,"details":1697,"fileName":468,"contentType":469},{"size":464,"image":1698},{"width":466,"height":467},{"sys":1700,"fields":1703},{"id":1701,"createdAt":1702},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":1704,"slug":1705,"articleIntro":1704,"category":1706},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[1707],{"metadata":1708,"sys":1711,"fields":1718},{"tags":1709,"concepts":1710},[],[],{"space":1712,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1714,"publishedVersion":418,"revision":62,"contentType":1716,"locale":29},{"sys":1713},{"type":12,"linkType":13,"id":14},{"sys":1715},{"id":21,"type":12,"linkType":22},{"sys":1717},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1719,"metaTitle":428,"metaDescription":429,"mainTitle":1720,"subtitle":447,"heroImage":1735,"ctaButton":470,"ctaLink":471},[427],{"data":1721,"content":1722,"nodeType":74},{},[1723,1729],{"data":1724,"content":1725,"nodeType":78},{},[1726],{"data":1727,"marks":1728,"value":439,"nodeType":82},{},[],{"data":1730,"content":1731,"nodeType":87},{},[1732],{"data":1733,"marks":1734,"value":446,"nodeType":82},{},[],{"metadata":1736,"sys":1739,"fields":1744},{"tags":1737,"concepts":1738},[],[],{"space":1740,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1742,"publishedVersion":62,"revision":44,"locale":29},{"sys":1741},{"type":12,"linkType":13,"id":14},{"sys":1743},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1745},{"url":462,"details":1746,"fileName":468,"contentType":469},{"size":464,"image":1747},{"width":466,"height":467},{"sys":1749,"fields":1752},{"id":1750,"createdAt":1751},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":1753,"slug":1754,"articleIntro":-1,"category":1755},"Compte 6226 - Honoraires","compte-6226-honoraires",[1756],{"metadata":1757,"sys":1760,"fields":1767},{"tags":1758,"concepts":1759},[],[],{"space":1761,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1763,"publishedVersion":418,"revision":62,"contentType":1765,"locale":29},{"sys":1762},{"type":12,"linkType":13,"id":14},{"sys":1764},{"id":21,"type":12,"linkType":22},{"sys":1766},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1768,"metaTitle":428,"metaDescription":429,"mainTitle":1769,"subtitle":447,"heroImage":1784,"ctaButton":470,"ctaLink":471},[427],{"data":1770,"content":1771,"nodeType":74},{},[1772,1778],{"data":1773,"content":1774,"nodeType":78},{},[1775],{"data":1776,"marks":1777,"value":439,"nodeType":82},{},[],{"data":1779,"content":1780,"nodeType":87},{},[1781],{"data":1782,"marks":1783,"value":446,"nodeType":82},{},[],{"metadata":1785,"sys":1788,"fields":1793},{"tags":1786,"concepts":1787},[],[],{"space":1789,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1791,"publishedVersion":62,"revision":44,"locale":29},{"sys":1790},{"type":12,"linkType":13,"id":14},{"sys":1792},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1794},{"url":462,"details":1795,"fileName":468,"contentType":469},{"size":464,"image":1796},{"width":466,"height":467},{"sys":1798,"fields":1801},{"id":1799,"createdAt":1800},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":1802,"slug":1803,"articleIntro":-1,"category":1804},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[1805],{"metadata":1806,"sys":1809,"fields":1816},{"tags":1807,"concepts":1808},[],[],{"space":1810,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1812,"publishedVersion":418,"revision":62,"contentType":1814,"locale":29},{"sys":1811},{"type":12,"linkType":13,"id":14},{"sys":1813},{"id":21,"type":12,"linkType":22},{"sys":1815},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1817,"metaTitle":428,"metaDescription":429,"mainTitle":1818,"subtitle":447,"heroImage":1833,"ctaButton":470,"ctaLink":471},[427],{"data":1819,"content":1820,"nodeType":74},{},[1821,1827],{"data":1822,"content":1823,"nodeType":78},{},[1824],{"data":1825,"marks":1826,"value":439,"nodeType":82},{},[],{"data":1828,"content":1829,"nodeType":87},{},[1830],{"data":1831,"marks":1832,"value":446,"nodeType":82},{},[],{"metadata":1834,"sys":1837,"fields":1842},{"tags":1835,"concepts":1836},[],[],{"space":1838,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1840,"publishedVersion":62,"revision":44,"locale":29},{"sys":1839},{"type":12,"linkType":13,"id":14},{"sys":1841},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1843},{"url":462,"details":1844,"fileName":468,"contentType":469},{"size":464,"image":1845},{"width":466,"height":467},{"sys":1847,"fields":1850},{"id":1848,"createdAt":1849},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":1851,"slug":1852,"articleIntro":1851,"category":1853},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[1854],{"metadata":1855,"sys":1858,"fields":1865},{"tags":1856,"concepts":1857},[],[],{"space":1859,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1861,"publishedVersion":418,"revision":62,"contentType":1863,"locale":29},{"sys":1860},{"type":12,"linkType":13,"id":14},{"sys":1862},{"id":21,"type":12,"linkType":22},{"sys":1864},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1866,"metaTitle":428,"metaDescription":429,"mainTitle":1867,"subtitle":447,"heroImage":1882,"ctaButton":470,"ctaLink":471},[427],{"data":1868,"content":1869,"nodeType":74},{},[1870,1876],{"data":1871,"content":1872,"nodeType":78},{},[1873],{"data":1874,"marks":1875,"value":439,"nodeType":82},{},[],{"data":1877,"content":1878,"nodeType":87},{},[1879],{"data":1880,"marks":1881,"value":446,"nodeType":82},{},[],{"metadata":1883,"sys":1886,"fields":1891},{"tags":1884,"concepts":1885},[],[],{"space":1887,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1889,"publishedVersion":62,"revision":44,"locale":29},{"sys":1888},{"type":12,"linkType":13,"id":14},{"sys":1890},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1892},{"url":462,"details":1893,"fileName":468,"contentType":469},{"size":464,"image":1894},{"width":466,"height":467},{"sys":1896,"fields":1899},{"id":1897,"createdAt":1898},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":1900,"slug":1901,"articleIntro":1900,"category":1902},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[1903],{"metadata":1904,"sys":1907,"fields":1914},{"tags":1905,"concepts":1906},[],[],{"space":1908,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1910,"publishedVersion":418,"revision":62,"contentType":1912,"locale":29},{"sys":1909},{"type":12,"linkType":13,"id":14},{"sys":1911},{"id":21,"type":12,"linkType":22},{"sys":1913},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1915,"metaTitle":428,"metaDescription":429,"mainTitle":1916,"subtitle":447,"heroImage":1931,"ctaButton":470,"ctaLink":471},[427],{"data":1917,"content":1918,"nodeType":74},{},[1919,1925],{"data":1920,"content":1921,"nodeType":78},{},[1922],{"data":1923,"marks":1924,"value":439,"nodeType":82},{},[],{"data":1926,"content":1927,"nodeType":87},{},[1928],{"data":1929,"marks":1930,"value":446,"nodeType":82},{},[],{"metadata":1932,"sys":1935,"fields":1940},{"tags":1933,"concepts":1934},[],[],{"space":1936,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1938,"publishedVersion":62,"revision":44,"locale":29},{"sys":1937},{"type":12,"linkType":13,"id":14},{"sys":1939},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1941},{"url":462,"details":1942,"fileName":468,"contentType":469},{"size":464,"image":1943},{"width":466,"height":467},{"sys":1945,"fields":1948},{"id":1946,"createdAt":1947},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":1949,"slug":1950,"articleIntro":1949,"category":1951},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[1952],{"metadata":1953,"sys":1956,"fields":1963},{"tags":1954,"concepts":1955},[],[],{"space":1957,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":1959,"publishedVersion":418,"revision":62,"contentType":1961,"locale":29},{"sys":1958},{"type":12,"linkType":13,"id":14},{"sys":1960},{"id":21,"type":12,"linkType":22},{"sys":1962},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":1964,"metaTitle":428,"metaDescription":429,"mainTitle":1965,"subtitle":447,"heroImage":1980,"ctaButton":470,"ctaLink":471},[427],{"data":1966,"content":1967,"nodeType":74},{},[1968,1974],{"data":1969,"content":1970,"nodeType":78},{},[1971],{"data":1972,"marks":1973,"value":439,"nodeType":82},{},[],{"data":1975,"content":1976,"nodeType":87},{},[1977],{"data":1978,"marks":1979,"value":446,"nodeType":82},{},[],{"metadata":1981,"sys":1984,"fields":1989},{"tags":1982,"concepts":1983},[],[],{"space":1985,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":1987,"publishedVersion":62,"revision":44,"locale":29},{"sys":1986},{"type":12,"linkType":13,"id":14},{"sys":1988},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":1990},{"url":462,"details":1991,"fileName":468,"contentType":469},{"size":464,"image":1992},{"width":466,"height":467},{"sys":1994,"fields":1997},{"id":1995,"createdAt":1996},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":1998,"slug":1999,"articleIntro":-1,"category":2000},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[2001],{"metadata":2002,"sys":2005,"fields":2012},{"tags":2003,"concepts":2004},[],[],{"space":2006,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2008,"publishedVersion":418,"revision":62,"contentType":2010,"locale":29},{"sys":2007},{"type":12,"linkType":13,"id":14},{"sys":2009},{"id":21,"type":12,"linkType":22},{"sys":2011},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2013,"metaTitle":428,"metaDescription":429,"mainTitle":2014,"subtitle":447,"heroImage":2029,"ctaButton":470,"ctaLink":471},[427],{"data":2015,"content":2016,"nodeType":74},{},[2017,2023],{"data":2018,"content":2019,"nodeType":78},{},[2020],{"data":2021,"marks":2022,"value":439,"nodeType":82},{},[],{"data":2024,"content":2025,"nodeType":87},{},[2026],{"data":2027,"marks":2028,"value":446,"nodeType":82},{},[],{"metadata":2030,"sys":2033,"fields":2038},{"tags":2031,"concepts":2032},[],[],{"space":2034,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2036,"publishedVersion":62,"revision":44,"locale":29},{"sys":2035},{"type":12,"linkType":13,"id":14},{"sys":2037},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2039},{"url":462,"details":2040,"fileName":468,"contentType":469},{"size":464,"image":2041},{"width":466,"height":467},{"sys":2043,"fields":2046},{"id":2044,"createdAt":2045},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":2047,"slug":2048,"articleIntro":2047,"category":2049},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[2050],{"metadata":2051,"sys":2054,"fields":2061},{"tags":2052,"concepts":2053},[],[],{"space":2055,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2057,"publishedVersion":418,"revision":62,"contentType":2059,"locale":29},{"sys":2056},{"type":12,"linkType":13,"id":14},{"sys":2058},{"id":21,"type":12,"linkType":22},{"sys":2060},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2062,"metaTitle":428,"metaDescription":429,"mainTitle":2063,"subtitle":447,"heroImage":2078,"ctaButton":470,"ctaLink":471},[427],{"data":2064,"content":2065,"nodeType":74},{},[2066,2072],{"data":2067,"content":2068,"nodeType":78},{},[2069],{"data":2070,"marks":2071,"value":439,"nodeType":82},{},[],{"data":2073,"content":2074,"nodeType":87},{},[2075],{"data":2076,"marks":2077,"value":446,"nodeType":82},{},[],{"metadata":2079,"sys":2082,"fields":2087},{"tags":2080,"concepts":2081},[],[],{"space":2083,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2085,"publishedVersion":62,"revision":44,"locale":29},{"sys":2084},{"type":12,"linkType":13,"id":14},{"sys":2086},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2088},{"url":462,"details":2089,"fileName":468,"contentType":469},{"size":464,"image":2090},{"width":466,"height":467},{"sys":2092,"fields":2095},{"id":2093,"createdAt":2094},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":2096,"slug":2097,"articleIntro":-1,"category":2098},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[2099],{"metadata":2100,"sys":2103,"fields":2110},{"tags":2101,"concepts":2102},[],[],{"space":2104,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2106,"publishedVersion":418,"revision":62,"contentType":2108,"locale":29},{"sys":2105},{"type":12,"linkType":13,"id":14},{"sys":2107},{"id":21,"type":12,"linkType":22},{"sys":2109},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2111,"metaTitle":428,"metaDescription":429,"mainTitle":2112,"subtitle":447,"heroImage":2127,"ctaButton":470,"ctaLink":471},[427],{"data":2113,"content":2114,"nodeType":74},{},[2115,2121],{"data":2116,"content":2117,"nodeType":78},{},[2118],{"data":2119,"marks":2120,"value":439,"nodeType":82},{},[],{"data":2122,"content":2123,"nodeType":87},{},[2124],{"data":2125,"marks":2126,"value":446,"nodeType":82},{},[],{"metadata":2128,"sys":2131,"fields":2136},{"tags":2129,"concepts":2130},[],[],{"space":2132,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2134,"publishedVersion":62,"revision":44,"locale":29},{"sys":2133},{"type":12,"linkType":13,"id":14},{"sys":2135},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2137},{"url":462,"details":2138,"fileName":468,"contentType":469},{"size":464,"image":2139},{"width":466,"height":467},{"sys":2141,"fields":2144},{"id":2142,"createdAt":2143},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":2145,"slug":2146,"articleIntro":2145,"category":2147},"2961 - Titres de participation","compte-2961-titres-de-participation",[2148],{"metadata":2149,"sys":2152,"fields":2159},{"tags":2150,"concepts":2151},[],[],{"space":2153,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2155,"publishedVersion":418,"revision":62,"contentType":2157,"locale":29},{"sys":2154},{"type":12,"linkType":13,"id":14},{"sys":2156},{"id":21,"type":12,"linkType":22},{"sys":2158},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2160,"metaTitle":428,"metaDescription":429,"mainTitle":2161,"subtitle":447,"heroImage":2176,"ctaButton":470,"ctaLink":471},[427],{"data":2162,"content":2163,"nodeType":74},{},[2164,2170],{"data":2165,"content":2166,"nodeType":78},{},[2167],{"data":2168,"marks":2169,"value":439,"nodeType":82},{},[],{"data":2171,"content":2172,"nodeType":87},{},[2173],{"data":2174,"marks":2175,"value":446,"nodeType":82},{},[],{"metadata":2177,"sys":2180,"fields":2185},{"tags":2178,"concepts":2179},[],[],{"space":2181,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2183,"publishedVersion":62,"revision":44,"locale":29},{"sys":2182},{"type":12,"linkType":13,"id":14},{"sys":2184},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2186},{"url":462,"details":2187,"fileName":468,"contentType":469},{"size":464,"image":2188},{"width":466,"height":467},{"sys":2190,"fields":2193},{"id":2191,"createdAt":2192},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":2194,"slug":2195,"articleIntro":2194,"category":2196},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[2197],{"metadata":2198,"sys":2201,"fields":2208},{"tags":2199,"concepts":2200},[],[],{"space":2202,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2204,"publishedVersion":418,"revision":62,"contentType":2206,"locale":29},{"sys":2203},{"type":12,"linkType":13,"id":14},{"sys":2205},{"id":21,"type":12,"linkType":22},{"sys":2207},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2209,"metaTitle":428,"metaDescription":429,"mainTitle":2210,"subtitle":447,"heroImage":2225,"ctaButton":470,"ctaLink":471},[427],{"data":2211,"content":2212,"nodeType":74},{},[2213,2219],{"data":2214,"content":2215,"nodeType":78},{},[2216],{"data":2217,"marks":2218,"value":439,"nodeType":82},{},[],{"data":2220,"content":2221,"nodeType":87},{},[2222],{"data":2223,"marks":2224,"value":446,"nodeType":82},{},[],{"metadata":2226,"sys":2229,"fields":2234},{"tags":2227,"concepts":2228},[],[],{"space":2230,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2232,"publishedVersion":62,"revision":44,"locale":29},{"sys":2231},{"type":12,"linkType":13,"id":14},{"sys":2233},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2235},{"url":462,"details":2236,"fileName":468,"contentType":469},{"size":464,"image":2237},{"width":466,"height":467},{"sys":2239,"fields":2242},{"id":2240,"createdAt":2241},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":2243,"slug":2244,"articleIntro":-1,"category":2245},"Compte 71 - Production stockée","compte-71-production-stockee",[2246],{"metadata":2247,"sys":2250,"fields":2257},{"tags":2248,"concepts":2249},[],[],{"space":2251,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2253,"publishedVersion":418,"revision":62,"contentType":2255,"locale":29},{"sys":2252},{"type":12,"linkType":13,"id":14},{"sys":2254},{"id":21,"type":12,"linkType":22},{"sys":2256},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2258,"metaTitle":428,"metaDescription":429,"mainTitle":2259,"subtitle":447,"heroImage":2274,"ctaButton":470,"ctaLink":471},[427],{"data":2260,"content":2261,"nodeType":74},{},[2262,2268],{"data":2263,"content":2264,"nodeType":78},{},[2265],{"data":2266,"marks":2267,"value":439,"nodeType":82},{},[],{"data":2269,"content":2270,"nodeType":87},{},[2271],{"data":2272,"marks":2273,"value":446,"nodeType":82},{},[],{"metadata":2275,"sys":2278,"fields":2283},{"tags":2276,"concepts":2277},[],[],{"space":2279,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2281,"publishedVersion":62,"revision":44,"locale":29},{"sys":2280},{"type":12,"linkType":13,"id":14},{"sys":2282},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2284},{"url":462,"details":2285,"fileName":468,"contentType":469},{"size":464,"image":2286},{"width":466,"height":467},{"sys":2288,"fields":2291},{"id":2289,"createdAt":2290},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":2292,"slug":2293,"articleIntro":2292,"category":2294},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[2295],{"metadata":2296,"sys":2299,"fields":2306},{"tags":2297,"concepts":2298},[],[],{"space":2300,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2302,"publishedVersion":418,"revision":62,"contentType":2304,"locale":29},{"sys":2301},{"type":12,"linkType":13,"id":14},{"sys":2303},{"id":21,"type":12,"linkType":22},{"sys":2305},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2307,"metaTitle":428,"metaDescription":429,"mainTitle":2308,"subtitle":447,"heroImage":2323,"ctaButton":470,"ctaLink":471},[427],{"data":2309,"content":2310,"nodeType":74},{},[2311,2317],{"data":2312,"content":2313,"nodeType":78},{},[2314],{"data":2315,"marks":2316,"value":439,"nodeType":82},{},[],{"data":2318,"content":2319,"nodeType":87},{},[2320],{"data":2321,"marks":2322,"value":446,"nodeType":82},{},[],{"metadata":2324,"sys":2327,"fields":2332},{"tags":2325,"concepts":2326},[],[],{"space":2328,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2330,"publishedVersion":62,"revision":44,"locale":29},{"sys":2329},{"type":12,"linkType":13,"id":14},{"sys":2331},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2333},{"url":462,"details":2334,"fileName":468,"contentType":469},{"size":464,"image":2335},{"width":466,"height":467},{"sys":2337,"fields":2340},{"id":2338,"createdAt":2339},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":2341,"slug":2342,"articleIntro":2341,"category":2343},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[2344],{"metadata":2345,"sys":2348,"fields":2355},{"tags":2346,"concepts":2347},[],[],{"space":2349,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2351,"publishedVersion":418,"revision":62,"contentType":2353,"locale":29},{"sys":2350},{"type":12,"linkType":13,"id":14},{"sys":2352},{"id":21,"type":12,"linkType":22},{"sys":2354},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2356,"metaTitle":428,"metaDescription":429,"mainTitle":2357,"subtitle":447,"heroImage":2372,"ctaButton":470,"ctaLink":471},[427],{"data":2358,"content":2359,"nodeType":74},{},[2360,2366],{"data":2361,"content":2362,"nodeType":78},{},[2363],{"data":2364,"marks":2365,"value":439,"nodeType":82},{},[],{"data":2367,"content":2368,"nodeType":87},{},[2369],{"data":2370,"marks":2371,"value":446,"nodeType":82},{},[],{"metadata":2373,"sys":2376,"fields":2381},{"tags":2374,"concepts":2375},[],[],{"space":2377,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2379,"publishedVersion":62,"revision":44,"locale":29},{"sys":2378},{"type":12,"linkType":13,"id":14},{"sys":2380},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2382},{"url":462,"details":2383,"fileName":468,"contentType":469},{"size":464,"image":2384},{"width":466,"height":467},{"sys":2386,"fields":2389},{"id":2387,"createdAt":2388},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":2390,"slug":2391,"articleIntro":2390,"category":2392},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[2393],{"metadata":2394,"sys":2397,"fields":2404},{"tags":2395,"concepts":2396},[],[],{"space":2398,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2400,"publishedVersion":418,"revision":62,"contentType":2402,"locale":29},{"sys":2399},{"type":12,"linkType":13,"id":14},{"sys":2401},{"id":21,"type":12,"linkType":22},{"sys":2403},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2405,"metaTitle":428,"metaDescription":429,"mainTitle":2406,"subtitle":447,"heroImage":2421,"ctaButton":470,"ctaLink":471},[427],{"data":2407,"content":2408,"nodeType":74},{},[2409,2415],{"data":2410,"content":2411,"nodeType":78},{},[2412],{"data":2413,"marks":2414,"value":439,"nodeType":82},{},[],{"data":2416,"content":2417,"nodeType":87},{},[2418],{"data":2419,"marks":2420,"value":446,"nodeType":82},{},[],{"metadata":2422,"sys":2425,"fields":2430},{"tags":2423,"concepts":2424},[],[],{"space":2426,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2428,"publishedVersion":62,"revision":44,"locale":29},{"sys":2427},{"type":12,"linkType":13,"id":14},{"sys":2429},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2431},{"url":462,"details":2432,"fileName":468,"contentType":469},{"size":464,"image":2433},{"width":466,"height":467},{"sys":2435,"fields":2438},{"id":2436,"createdAt":2437},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":2439,"slug":2440,"articleIntro":2439,"category":2441},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[2442],{"metadata":2443,"sys":2446,"fields":2453},{"tags":2444,"concepts":2445},[],[],{"space":2447,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2449,"publishedVersion":418,"revision":62,"contentType":2451,"locale":29},{"sys":2448},{"type":12,"linkType":13,"id":14},{"sys":2450},{"id":21,"type":12,"linkType":22},{"sys":2452},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2454,"metaTitle":428,"metaDescription":429,"mainTitle":2455,"subtitle":447,"heroImage":2470,"ctaButton":470,"ctaLink":471},[427],{"data":2456,"content":2457,"nodeType":74},{},[2458,2464],{"data":2459,"content":2460,"nodeType":78},{},[2461],{"data":2462,"marks":2463,"value":439,"nodeType":82},{},[],{"data":2465,"content":2466,"nodeType":87},{},[2467],{"data":2468,"marks":2469,"value":446,"nodeType":82},{},[],{"metadata":2471,"sys":2474,"fields":2479},{"tags":2472,"concepts":2473},[],[],{"space":2475,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2477,"publishedVersion":62,"revision":44,"locale":29},{"sys":2476},{"type":12,"linkType":13,"id":14},{"sys":2478},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2480},{"url":462,"details":2481,"fileName":468,"contentType":469},{"size":464,"image":2482},{"width":466,"height":467},{"sys":2484,"fields":2487},{"id":2485,"createdAt":2486},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":2488,"slug":2489,"articleIntro":-1,"category":2490},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[2491],{"metadata":2492,"sys":2495,"fields":2502},{"tags":2493,"concepts":2494},[],[],{"space":2496,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2498,"publishedVersion":418,"revision":62,"contentType":2500,"locale":29},{"sys":2497},{"type":12,"linkType":13,"id":14},{"sys":2499},{"id":21,"type":12,"linkType":22},{"sys":2501},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2503,"metaTitle":428,"metaDescription":429,"mainTitle":2504,"subtitle":447,"heroImage":2519,"ctaButton":470,"ctaLink":471},[427],{"data":2505,"content":2506,"nodeType":74},{},[2507,2513],{"data":2508,"content":2509,"nodeType":78},{},[2510],{"data":2511,"marks":2512,"value":439,"nodeType":82},{},[],{"data":2514,"content":2515,"nodeType":87},{},[2516],{"data":2517,"marks":2518,"value":446,"nodeType":82},{},[],{"metadata":2520,"sys":2523,"fields":2528},{"tags":2521,"concepts":2522},[],[],{"space":2524,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2526,"publishedVersion":62,"revision":44,"locale":29},{"sys":2525},{"type":12,"linkType":13,"id":14},{"sys":2527},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2529},{"url":462,"details":2530,"fileName":468,"contentType":469},{"size":464,"image":2531},{"width":466,"height":467},{"sys":2533,"fields":2536},{"id":2534,"createdAt":2535},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":2537,"slug":2538,"articleIntro":2537,"category":2539},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[2540],{"metadata":2541,"sys":2544,"fields":2551},{"tags":2542,"concepts":2543},[],[],{"space":2545,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2547,"publishedVersion":418,"revision":62,"contentType":2549,"locale":29},{"sys":2546},{"type":12,"linkType":13,"id":14},{"sys":2548},{"id":21,"type":12,"linkType":22},{"sys":2550},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2552,"metaTitle":428,"metaDescription":429,"mainTitle":2553,"subtitle":447,"heroImage":2568,"ctaButton":470,"ctaLink":471},[427],{"data":2554,"content":2555,"nodeType":74},{},[2556,2562],{"data":2557,"content":2558,"nodeType":78},{},[2559],{"data":2560,"marks":2561,"value":439,"nodeType":82},{},[],{"data":2563,"content":2564,"nodeType":87},{},[2565],{"data":2566,"marks":2567,"value":446,"nodeType":82},{},[],{"metadata":2569,"sys":2572,"fields":2577},{"tags":2570,"concepts":2571},[],[],{"space":2573,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2575,"publishedVersion":62,"revision":44,"locale":29},{"sys":2574},{"type":12,"linkType":13,"id":14},{"sys":2576},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2578},{"url":462,"details":2579,"fileName":468,"contentType":469},{"size":464,"image":2580},{"width":466,"height":467},{"sys":2582,"fields":2585},{"id":2583,"createdAt":2584},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":2586,"slug":2587,"articleIntro":2588,"category":2589},"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.",[2590],{"metadata":2591,"sys":2594,"fields":2601},{"tags":2592,"concepts":2593},[],[],{"space":2595,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2597,"publishedVersion":418,"revision":62,"contentType":2599,"locale":29},{"sys":2596},{"type":12,"linkType":13,"id":14},{"sys":2598},{"id":21,"type":12,"linkType":22},{"sys":2600},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2602,"metaTitle":428,"metaDescription":429,"mainTitle":2603,"subtitle":447,"heroImage":2618,"ctaButton":470,"ctaLink":471},[427],{"data":2604,"content":2605,"nodeType":74},{},[2606,2612],{"data":2607,"content":2608,"nodeType":78},{},[2609],{"data":2610,"marks":2611,"value":439,"nodeType":82},{},[],{"data":2613,"content":2614,"nodeType":87},{},[2615],{"data":2616,"marks":2617,"value":446,"nodeType":82},{},[],{"metadata":2619,"sys":2622,"fields":2627},{"tags":2620,"concepts":2621},[],[],{"space":2623,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2625,"publishedVersion":62,"revision":44,"locale":29},{"sys":2624},{"type":12,"linkType":13,"id":14},{"sys":2626},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2628},{"url":462,"details":2629,"fileName":468,"contentType":469},{"size":464,"image":2630},{"width":466,"height":467},{"sys":2632,"fields":2635},{"id":2633,"createdAt":2634},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":2636,"slug":2637,"articleIntro":2636,"category":2638},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[2639],{"metadata":2640,"sys":2643,"fields":2650},{"tags":2641,"concepts":2642},[],[],{"space":2644,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2646,"publishedVersion":418,"revision":62,"contentType":2648,"locale":29},{"sys":2645},{"type":12,"linkType":13,"id":14},{"sys":2647},{"id":21,"type":12,"linkType":22},{"sys":2649},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2651,"metaTitle":428,"metaDescription":429,"mainTitle":2652,"subtitle":447,"heroImage":2667,"ctaButton":470,"ctaLink":471},[427],{"data":2653,"content":2654,"nodeType":74},{},[2655,2661],{"data":2656,"content":2657,"nodeType":78},{},[2658],{"data":2659,"marks":2660,"value":439,"nodeType":82},{},[],{"data":2662,"content":2663,"nodeType":87},{},[2664],{"data":2665,"marks":2666,"value":446,"nodeType":82},{},[],{"metadata":2668,"sys":2671,"fields":2676},{"tags":2669,"concepts":2670},[],[],{"space":2672,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2674,"publishedVersion":62,"revision":44,"locale":29},{"sys":2673},{"type":12,"linkType":13,"id":14},{"sys":2675},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2677},{"url":462,"details":2678,"fileName":468,"contentType":469},{"size":464,"image":2679},{"width":466,"height":467},{"sys":2681,"fields":2684},{"id":2682,"createdAt":2683},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":2685,"slug":2686,"articleIntro":2687,"category":2688},"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.",[2689],{"metadata":2690,"sys":2693,"fields":2700},{"tags":2691,"concepts":2692},[],[],{"space":2694,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2696,"publishedVersion":418,"revision":62,"contentType":2698,"locale":29},{"sys":2695},{"type":12,"linkType":13,"id":14},{"sys":2697},{"id":21,"type":12,"linkType":22},{"sys":2699},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2701,"metaTitle":428,"metaDescription":429,"mainTitle":2702,"subtitle":447,"heroImage":2717,"ctaButton":470,"ctaLink":471},[427],{"data":2703,"content":2704,"nodeType":74},{},[2705,2711],{"data":2706,"content":2707,"nodeType":78},{},[2708],{"data":2709,"marks":2710,"value":439,"nodeType":82},{},[],{"data":2712,"content":2713,"nodeType":87},{},[2714],{"data":2715,"marks":2716,"value":446,"nodeType":82},{},[],{"metadata":2718,"sys":2721,"fields":2726},{"tags":2719,"concepts":2720},[],[],{"space":2722,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2724,"publishedVersion":62,"revision":44,"locale":29},{"sys":2723},{"type":12,"linkType":13,"id":14},{"sys":2725},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2727},{"url":462,"details":2728,"fileName":468,"contentType":469},{"size":464,"image":2729},{"width":466,"height":467},{"sys":2731,"fields":2734},{"id":2732,"createdAt":2733},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":2735,"slug":2736,"articleIntro":2735,"category":2737},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[2738],{"metadata":2739,"sys":2742,"fields":2749},{"tags":2740,"concepts":2741},[],[],{"space":2743,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2745,"publishedVersion":418,"revision":62,"contentType":2747,"locale":29},{"sys":2744},{"type":12,"linkType":13,"id":14},{"sys":2746},{"id":21,"type":12,"linkType":22},{"sys":2748},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2750,"metaTitle":428,"metaDescription":429,"mainTitle":2751,"subtitle":447,"heroImage":2766,"ctaButton":470,"ctaLink":471},[427],{"data":2752,"content":2753,"nodeType":74},{},[2754,2760],{"data":2755,"content":2756,"nodeType":78},{},[2757],{"data":2758,"marks":2759,"value":439,"nodeType":82},{},[],{"data":2761,"content":2762,"nodeType":87},{},[2763],{"data":2764,"marks":2765,"value":446,"nodeType":82},{},[],{"metadata":2767,"sys":2770,"fields":2775},{"tags":2768,"concepts":2769},[],[],{"space":2771,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2773,"publishedVersion":62,"revision":44,"locale":29},{"sys":2772},{"type":12,"linkType":13,"id":14},{"sys":2774},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2776},{"url":462,"details":2777,"fileName":468,"contentType":469},{"size":464,"image":2778},{"width":466,"height":467},{"sys":2780,"fields":2783},{"id":2781,"createdAt":2782},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":2784,"slug":2785,"articleIntro":2784,"category":2786},"72 - Production immobilisée","compte-72-production-immobilisee",[2787],{"metadata":2788,"sys":2791,"fields":2798},{"tags":2789,"concepts":2790},[],[],{"space":2792,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2794,"publishedVersion":418,"revision":62,"contentType":2796,"locale":29},{"sys":2793},{"type":12,"linkType":13,"id":14},{"sys":2795},{"id":21,"type":12,"linkType":22},{"sys":2797},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2799,"metaTitle":428,"metaDescription":429,"mainTitle":2800,"subtitle":447,"heroImage":2815,"ctaButton":470,"ctaLink":471},[427],{"data":2801,"content":2802,"nodeType":74},{},[2803,2809],{"data":2804,"content":2805,"nodeType":78},{},[2806],{"data":2807,"marks":2808,"value":439,"nodeType":82},{},[],{"data":2810,"content":2811,"nodeType":87},{},[2812],{"data":2813,"marks":2814,"value":446,"nodeType":82},{},[],{"metadata":2816,"sys":2819,"fields":2824},{"tags":2817,"concepts":2818},[],[],{"space":2820,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2822,"publishedVersion":62,"revision":44,"locale":29},{"sys":2821},{"type":12,"linkType":13,"id":14},{"sys":2823},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2825},{"url":462,"details":2826,"fileName":468,"contentType":469},{"size":464,"image":2827},{"width":466,"height":467},{"sys":2829,"fields":2832},{"id":2830,"createdAt":2831},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":2833,"slug":2834,"articleIntro":2833,"category":2835},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[2836],{"metadata":2837,"sys":2840,"fields":2847},{"tags":2838,"concepts":2839},[],[],{"space":2841,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2843,"publishedVersion":418,"revision":62,"contentType":2845,"locale":29},{"sys":2842},{"type":12,"linkType":13,"id":14},{"sys":2844},{"id":21,"type":12,"linkType":22},{"sys":2846},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2848,"metaTitle":428,"metaDescription":429,"mainTitle":2849,"subtitle":447,"heroImage":2864,"ctaButton":470,"ctaLink":471},[427],{"data":2850,"content":2851,"nodeType":74},{},[2852,2858],{"data":2853,"content":2854,"nodeType":78},{},[2855],{"data":2856,"marks":2857,"value":439,"nodeType":82},{},[],{"data":2859,"content":2860,"nodeType":87},{},[2861],{"data":2862,"marks":2863,"value":446,"nodeType":82},{},[],{"metadata":2865,"sys":2868,"fields":2873},{"tags":2866,"concepts":2867},[],[],{"space":2869,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2871,"publishedVersion":62,"revision":44,"locale":29},{"sys":2870},{"type":12,"linkType":13,"id":14},{"sys":2872},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2874},{"url":462,"details":2875,"fileName":468,"contentType":469},{"size":464,"image":2876},{"width":466,"height":467},{"sys":2878,"fields":2881},{"id":2879,"createdAt":2880},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":2882,"slug":2883,"articleIntro":2882,"category":2884},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[2885],{"metadata":2886,"sys":2889,"fields":2896},{"tags":2887,"concepts":2888},[],[],{"space":2890,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2892,"publishedVersion":418,"revision":62,"contentType":2894,"locale":29},{"sys":2891},{"type":12,"linkType":13,"id":14},{"sys":2893},{"id":21,"type":12,"linkType":22},{"sys":2895},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2897,"metaTitle":428,"metaDescription":429,"mainTitle":2898,"subtitle":447,"heroImage":2913,"ctaButton":470,"ctaLink":471},[427],{"data":2899,"content":2900,"nodeType":74},{},[2901,2907],{"data":2902,"content":2903,"nodeType":78},{},[2904],{"data":2905,"marks":2906,"value":439,"nodeType":82},{},[],{"data":2908,"content":2909,"nodeType":87},{},[2910],{"data":2911,"marks":2912,"value":446,"nodeType":82},{},[],{"metadata":2914,"sys":2917,"fields":2922},{"tags":2915,"concepts":2916},[],[],{"space":2918,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2920,"publishedVersion":62,"revision":44,"locale":29},{"sys":2919},{"type":12,"linkType":13,"id":14},{"sys":2921},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2923},{"url":462,"details":2924,"fileName":468,"contentType":469},{"size":464,"image":2925},{"width":466,"height":467},{"sys":2927,"fields":2930},{"id":2928,"createdAt":2929},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":2931,"slug":2932,"articleIntro":2931,"category":2933},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[2934],{"metadata":2935,"sys":2938,"fields":2945},{"tags":2936,"concepts":2937},[],[],{"space":2939,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2941,"publishedVersion":418,"revision":62,"contentType":2943,"locale":29},{"sys":2940},{"type":12,"linkType":13,"id":14},{"sys":2942},{"id":21,"type":12,"linkType":22},{"sys":2944},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2946,"metaTitle":428,"metaDescription":429,"mainTitle":2947,"subtitle":447,"heroImage":2962,"ctaButton":470,"ctaLink":471},[427],{"data":2948,"content":2949,"nodeType":74},{},[2950,2956],{"data":2951,"content":2952,"nodeType":78},{},[2953],{"data":2954,"marks":2955,"value":439,"nodeType":82},{},[],{"data":2957,"content":2958,"nodeType":87},{},[2959],{"data":2960,"marks":2961,"value":446,"nodeType":82},{},[],{"metadata":2963,"sys":2966,"fields":2971},{"tags":2964,"concepts":2965},[],[],{"space":2967,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":2969,"publishedVersion":62,"revision":44,"locale":29},{"sys":2968},{"type":12,"linkType":13,"id":14},{"sys":2970},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":2972},{"url":462,"details":2973,"fileName":468,"contentType":469},{"size":464,"image":2974},{"width":466,"height":467},{"sys":2976,"fields":2979},{"id":2977,"createdAt":2978},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":2980,"slug":2981,"articleIntro":2980,"category":2982},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[2983],{"metadata":2984,"sys":2987,"fields":2994},{"tags":2985,"concepts":2986},[],[],{"space":2988,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":2990,"publishedVersion":418,"revision":62,"contentType":2992,"locale":29},{"sys":2989},{"type":12,"linkType":13,"id":14},{"sys":2991},{"id":21,"type":12,"linkType":22},{"sys":2993},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":2995,"metaTitle":428,"metaDescription":429,"mainTitle":2996,"subtitle":447,"heroImage":3011,"ctaButton":470,"ctaLink":471},[427],{"data":2997,"content":2998,"nodeType":74},{},[2999,3005],{"data":3000,"content":3001,"nodeType":78},{},[3002],{"data":3003,"marks":3004,"value":439,"nodeType":82},{},[],{"data":3006,"content":3007,"nodeType":87},{},[3008],{"data":3009,"marks":3010,"value":446,"nodeType":82},{},[],{"metadata":3012,"sys":3015,"fields":3020},{"tags":3013,"concepts":3014},[],[],{"space":3016,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3018,"publishedVersion":62,"revision":44,"locale":29},{"sys":3017},{"type":12,"linkType":13,"id":14},{"sys":3019},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3021},{"url":462,"details":3022,"fileName":468,"contentType":469},{"size":464,"image":3023},{"width":466,"height":467},{"sys":3025,"fields":3028},{"id":3026,"createdAt":3027},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":3029,"slug":3030,"articleIntro":3029,"category":3031},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[3032],{"metadata":3033,"sys":3036,"fields":3043},{"tags":3034,"concepts":3035},[],[],{"space":3037,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3039,"publishedVersion":418,"revision":62,"contentType":3041,"locale":29},{"sys":3038},{"type":12,"linkType":13,"id":14},{"sys":3040},{"id":21,"type":12,"linkType":22},{"sys":3042},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3044,"metaTitle":428,"metaDescription":429,"mainTitle":3045,"subtitle":447,"heroImage":3060,"ctaButton":470,"ctaLink":471},[427],{"data":3046,"content":3047,"nodeType":74},{},[3048,3054],{"data":3049,"content":3050,"nodeType":78},{},[3051],{"data":3052,"marks":3053,"value":439,"nodeType":82},{},[],{"data":3055,"content":3056,"nodeType":87},{},[3057],{"data":3058,"marks":3059,"value":446,"nodeType":82},{},[],{"metadata":3061,"sys":3064,"fields":3069},{"tags":3062,"concepts":3063},[],[],{"space":3065,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3067,"publishedVersion":62,"revision":44,"locale":29},{"sys":3066},{"type":12,"linkType":13,"id":14},{"sys":3068},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3070},{"url":462,"details":3071,"fileName":468,"contentType":469},{"size":464,"image":3072},{"width":466,"height":467},{"sys":3074,"fields":3077},{"id":3075,"createdAt":3076},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":3078,"slug":3079,"articleIntro":-1,"category":3080},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[3081],{"metadata":3082,"sys":3085,"fields":3092},{"tags":3083,"concepts":3084},[],[],{"space":3086,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3088,"publishedVersion":418,"revision":62,"contentType":3090,"locale":29},{"sys":3087},{"type":12,"linkType":13,"id":14},{"sys":3089},{"id":21,"type":12,"linkType":22},{"sys":3091},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3093,"metaTitle":428,"metaDescription":429,"mainTitle":3094,"subtitle":447,"heroImage":3109,"ctaButton":470,"ctaLink":471},[427],{"data":3095,"content":3096,"nodeType":74},{},[3097,3103],{"data":3098,"content":3099,"nodeType":78},{},[3100],{"data":3101,"marks":3102,"value":439,"nodeType":82},{},[],{"data":3104,"content":3105,"nodeType":87},{},[3106],{"data":3107,"marks":3108,"value":446,"nodeType":82},{},[],{"metadata":3110,"sys":3113,"fields":3118},{"tags":3111,"concepts":3112},[],[],{"space":3114,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3116,"publishedVersion":62,"revision":44,"locale":29},{"sys":3115},{"type":12,"linkType":13,"id":14},{"sys":3117},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3119},{"url":462,"details":3120,"fileName":468,"contentType":469},{"size":464,"image":3121},{"width":466,"height":467},{"sys":3123,"fields":3126},{"id":3124,"createdAt":3125},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":3127,"slug":3128,"articleIntro":-1,"category":3129},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[3130],{"metadata":3131,"sys":3134,"fields":3141},{"tags":3132,"concepts":3133},[],[],{"space":3135,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3137,"publishedVersion":418,"revision":62,"contentType":3139,"locale":29},{"sys":3136},{"type":12,"linkType":13,"id":14},{"sys":3138},{"id":21,"type":12,"linkType":22},{"sys":3140},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3142,"metaTitle":428,"metaDescription":429,"mainTitle":3143,"subtitle":447,"heroImage":3158,"ctaButton":470,"ctaLink":471},[427],{"data":3144,"content":3145,"nodeType":74},{},[3146,3152],{"data":3147,"content":3148,"nodeType":78},{},[3149],{"data":3150,"marks":3151,"value":439,"nodeType":82},{},[],{"data":3153,"content":3154,"nodeType":87},{},[3155],{"data":3156,"marks":3157,"value":446,"nodeType":82},{},[],{"metadata":3159,"sys":3162,"fields":3167},{"tags":3160,"concepts":3161},[],[],{"space":3163,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3165,"publishedVersion":62,"revision":44,"locale":29},{"sys":3164},{"type":12,"linkType":13,"id":14},{"sys":3166},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3168},{"url":462,"details":3169,"fileName":468,"contentType":469},{"size":464,"image":3170},{"width":466,"height":467},{"sys":3172,"fields":3175},{"id":3173,"createdAt":3174},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":3176,"slug":3177,"articleIntro":3176,"category":3178},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[3179],{"metadata":3180,"sys":3183,"fields":3190},{"tags":3181,"concepts":3182},[],[],{"space":3184,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3186,"publishedVersion":418,"revision":62,"contentType":3188,"locale":29},{"sys":3185},{"type":12,"linkType":13,"id":14},{"sys":3187},{"id":21,"type":12,"linkType":22},{"sys":3189},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3191,"metaTitle":428,"metaDescription":429,"mainTitle":3192,"subtitle":447,"heroImage":3207,"ctaButton":470,"ctaLink":471},[427],{"data":3193,"content":3194,"nodeType":74},{},[3195,3201],{"data":3196,"content":3197,"nodeType":78},{},[3198],{"data":3199,"marks":3200,"value":439,"nodeType":82},{},[],{"data":3202,"content":3203,"nodeType":87},{},[3204],{"data":3205,"marks":3206,"value":446,"nodeType":82},{},[],{"metadata":3208,"sys":3211,"fields":3216},{"tags":3209,"concepts":3210},[],[],{"space":3212,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3214,"publishedVersion":62,"revision":44,"locale":29},{"sys":3213},{"type":12,"linkType":13,"id":14},{"sys":3215},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3217},{"url":462,"details":3218,"fileName":468,"contentType":469},{"size":464,"image":3219},{"width":466,"height":467},{"sys":3221,"fields":3224},{"id":3222,"createdAt":3223},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":3225,"slug":3226,"articleIntro":3225,"category":3227},"4886 - Charges","compte-4886-charges",[3228],{"metadata":3229,"sys":3232,"fields":3239},{"tags":3230,"concepts":3231},[],[],{"space":3233,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3235,"publishedVersion":418,"revision":62,"contentType":3237,"locale":29},{"sys":3234},{"type":12,"linkType":13,"id":14},{"sys":3236},{"id":21,"type":12,"linkType":22},{"sys":3238},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3240,"metaTitle":428,"metaDescription":429,"mainTitle":3241,"subtitle":447,"heroImage":3256,"ctaButton":470,"ctaLink":471},[427],{"data":3242,"content":3243,"nodeType":74},{},[3244,3250],{"data":3245,"content":3246,"nodeType":78},{},[3247],{"data":3248,"marks":3249,"value":439,"nodeType":82},{},[],{"data":3251,"content":3252,"nodeType":87},{},[3253],{"data":3254,"marks":3255,"value":446,"nodeType":82},{},[],{"metadata":3257,"sys":3260,"fields":3265},{"tags":3258,"concepts":3259},[],[],{"space":3261,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3263,"publishedVersion":62,"revision":44,"locale":29},{"sys":3262},{"type":12,"linkType":13,"id":14},{"sys":3264},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3266},{"url":462,"details":3267,"fileName":468,"contentType":469},{"size":464,"image":3268},{"width":466,"height":467},{"sys":3270,"fields":3273},{"id":3271,"createdAt":3272},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":3274,"slug":3275,"articleIntro":3274,"category":3276},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[3277],{"metadata":3278,"sys":3281,"fields":3288},{"tags":3279,"concepts":3280},[],[],{"space":3282,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3284,"publishedVersion":418,"revision":62,"contentType":3286,"locale":29},{"sys":3283},{"type":12,"linkType":13,"id":14},{"sys":3285},{"id":21,"type":12,"linkType":22},{"sys":3287},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3289,"metaTitle":428,"metaDescription":429,"mainTitle":3290,"subtitle":447,"heroImage":3305,"ctaButton":470,"ctaLink":471},[427],{"data":3291,"content":3292,"nodeType":74},{},[3293,3299],{"data":3294,"content":3295,"nodeType":78},{},[3296],{"data":3297,"marks":3298,"value":439,"nodeType":82},{},[],{"data":3300,"content":3301,"nodeType":87},{},[3302],{"data":3303,"marks":3304,"value":446,"nodeType":82},{},[],{"metadata":3306,"sys":3309,"fields":3314},{"tags":3307,"concepts":3308},[],[],{"space":3310,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3312,"publishedVersion":62,"revision":44,"locale":29},{"sys":3311},{"type":12,"linkType":13,"id":14},{"sys":3313},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3315},{"url":462,"details":3316,"fileName":468,"contentType":469},{"size":464,"image":3317},{"width":466,"height":467},{"sys":3319,"fields":3322},{"id":3320,"createdAt":3321},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":3323,"slug":3324,"articleIntro":3323,"category":3325},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[3326],{"metadata":3327,"sys":3330,"fields":3337},{"tags":3328,"concepts":3329},[],[],{"space":3331,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3333,"publishedVersion":418,"revision":62,"contentType":3335,"locale":29},{"sys":3332},{"type":12,"linkType":13,"id":14},{"sys":3334},{"id":21,"type":12,"linkType":22},{"sys":3336},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3338,"metaTitle":428,"metaDescription":429,"mainTitle":3339,"subtitle":447,"heroImage":3354,"ctaButton":470,"ctaLink":471},[427],{"data":3340,"content":3341,"nodeType":74},{},[3342,3348],{"data":3343,"content":3344,"nodeType":78},{},[3345],{"data":3346,"marks":3347,"value":439,"nodeType":82},{},[],{"data":3349,"content":3350,"nodeType":87},{},[3351],{"data":3352,"marks":3353,"value":446,"nodeType":82},{},[],{"metadata":3355,"sys":3358,"fields":3363},{"tags":3356,"concepts":3357},[],[],{"space":3359,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3361,"publishedVersion":62,"revision":44,"locale":29},{"sys":3360},{"type":12,"linkType":13,"id":14},{"sys":3362},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3364},{"url":462,"details":3365,"fileName":468,"contentType":469},{"size":464,"image":3366},{"width":466,"height":467},{"sys":3368,"fields":3371},{"id":3369,"createdAt":3370},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":3372,"slug":3373,"articleIntro":3372,"category":3374},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[3375],{"metadata":3376,"sys":3379,"fields":3386},{"tags":3377,"concepts":3378},[],[],{"space":3380,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3382,"publishedVersion":418,"revision":62,"contentType":3384,"locale":29},{"sys":3381},{"type":12,"linkType":13,"id":14},{"sys":3383},{"id":21,"type":12,"linkType":22},{"sys":3385},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3387,"metaTitle":428,"metaDescription":429,"mainTitle":3388,"subtitle":447,"heroImage":3403,"ctaButton":470,"ctaLink":471},[427],{"data":3389,"content":3390,"nodeType":74},{},[3391,3397],{"data":3392,"content":3393,"nodeType":78},{},[3394],{"data":3395,"marks":3396,"value":439,"nodeType":82},{},[],{"data":3398,"content":3399,"nodeType":87},{},[3400],{"data":3401,"marks":3402,"value":446,"nodeType":82},{},[],{"metadata":3404,"sys":3407,"fields":3412},{"tags":3405,"concepts":3406},[],[],{"space":3408,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3410,"publishedVersion":62,"revision":44,"locale":29},{"sys":3409},{"type":12,"linkType":13,"id":14},{"sys":3411},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3413},{"url":462,"details":3414,"fileName":468,"contentType":469},{"size":464,"image":3415},{"width":466,"height":467},{"sys":3417,"fields":3420},{"id":3418,"createdAt":3419},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":3421,"slug":3422,"articleIntro":3421,"category":3423},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[3424],{"metadata":3425,"sys":3428,"fields":3435},{"tags":3426,"concepts":3427},[],[],{"space":3429,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3431,"publishedVersion":418,"revision":62,"contentType":3433,"locale":29},{"sys":3430},{"type":12,"linkType":13,"id":14},{"sys":3432},{"id":21,"type":12,"linkType":22},{"sys":3434},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3436,"metaTitle":428,"metaDescription":429,"mainTitle":3437,"subtitle":447,"heroImage":3452,"ctaButton":470,"ctaLink":471},[427],{"data":3438,"content":3439,"nodeType":74},{},[3440,3446],{"data":3441,"content":3442,"nodeType":78},{},[3443],{"data":3444,"marks":3445,"value":439,"nodeType":82},{},[],{"data":3447,"content":3448,"nodeType":87},{},[3449],{"data":3450,"marks":3451,"value":446,"nodeType":82},{},[],{"metadata":3453,"sys":3456,"fields":3461},{"tags":3454,"concepts":3455},[],[],{"space":3457,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3459,"publishedVersion":62,"revision":44,"locale":29},{"sys":3458},{"type":12,"linkType":13,"id":14},{"sys":3460},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3462},{"url":462,"details":3463,"fileName":468,"contentType":469},{"size":464,"image":3464},{"width":466,"height":467},{"sys":3466,"fields":3469},{"id":3467,"createdAt":3468},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":3470,"slug":3471,"articleIntro":3470,"category":3472},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[3473],{"metadata":3474,"sys":3477,"fields":3484},{"tags":3475,"concepts":3476},[],[],{"space":3478,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3480,"publishedVersion":418,"revision":62,"contentType":3482,"locale":29},{"sys":3479},{"type":12,"linkType":13,"id":14},{"sys":3481},{"id":21,"type":12,"linkType":22},{"sys":3483},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3485,"metaTitle":428,"metaDescription":429,"mainTitle":3486,"subtitle":447,"heroImage":3501,"ctaButton":470,"ctaLink":471},[427],{"data":3487,"content":3488,"nodeType":74},{},[3489,3495],{"data":3490,"content":3491,"nodeType":78},{},[3492],{"data":3493,"marks":3494,"value":439,"nodeType":82},{},[],{"data":3496,"content":3497,"nodeType":87},{},[3498],{"data":3499,"marks":3500,"value":446,"nodeType":82},{},[],{"metadata":3502,"sys":3505,"fields":3510},{"tags":3503,"concepts":3504},[],[],{"space":3506,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3508,"publishedVersion":62,"revision":44,"locale":29},{"sys":3507},{"type":12,"linkType":13,"id":14},{"sys":3509},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3511},{"url":462,"details":3512,"fileName":468,"contentType":469},{"size":464,"image":3513},{"width":466,"height":467},{"sys":3515,"fields":3518},{"id":3516,"createdAt":3517},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":3519,"slug":3520,"articleIntro":3521,"category":3522},"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.",[3523],{"metadata":3524,"sys":3527,"fields":3534},{"tags":3525,"concepts":3526},[],[],{"space":3528,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3530,"publishedVersion":418,"revision":62,"contentType":3532,"locale":29},{"sys":3529},{"type":12,"linkType":13,"id":14},{"sys":3531},{"id":21,"type":12,"linkType":22},{"sys":3533},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3535,"metaTitle":428,"metaDescription":429,"mainTitle":3536,"subtitle":447,"heroImage":3551,"ctaButton":470,"ctaLink":471},[427],{"data":3537,"content":3538,"nodeType":74},{},[3539,3545],{"data":3540,"content":3541,"nodeType":78},{},[3542],{"data":3543,"marks":3544,"value":439,"nodeType":82},{},[],{"data":3546,"content":3547,"nodeType":87},{},[3548],{"data":3549,"marks":3550,"value":446,"nodeType":82},{},[],{"metadata":3552,"sys":3555,"fields":3560},{"tags":3553,"concepts":3554},[],[],{"space":3556,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3558,"publishedVersion":62,"revision":44,"locale":29},{"sys":3557},{"type":12,"linkType":13,"id":14},{"sys":3559},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3561},{"url":462,"details":3562,"fileName":468,"contentType":469},{"size":464,"image":3563},{"width":466,"height":467},{"sys":3565,"fields":3568},{"id":3566,"createdAt":3567},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":3569,"slug":3570,"articleIntro":-1,"category":3571},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[3572],{"metadata":3573,"sys":3576,"fields":3583},{"tags":3574,"concepts":3575},[],[],{"space":3577,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3579,"publishedVersion":418,"revision":62,"contentType":3581,"locale":29},{"sys":3578},{"type":12,"linkType":13,"id":14},{"sys":3580},{"id":21,"type":12,"linkType":22},{"sys":3582},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3584,"metaTitle":428,"metaDescription":429,"mainTitle":3585,"subtitle":447,"heroImage":3600,"ctaButton":470,"ctaLink":471},[427],{"data":3586,"content":3587,"nodeType":74},{},[3588,3594],{"data":3589,"content":3590,"nodeType":78},{},[3591],{"data":3592,"marks":3593,"value":439,"nodeType":82},{},[],{"data":3595,"content":3596,"nodeType":87},{},[3597],{"data":3598,"marks":3599,"value":446,"nodeType":82},{},[],{"metadata":3601,"sys":3604,"fields":3609},{"tags":3602,"concepts":3603},[],[],{"space":3605,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3607,"publishedVersion":62,"revision":44,"locale":29},{"sys":3606},{"type":12,"linkType":13,"id":14},{"sys":3608},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3610},{"url":462,"details":3611,"fileName":468,"contentType":469},{"size":464,"image":3612},{"width":466,"height":467},{"sys":3614,"fields":3617},{"id":3615,"createdAt":3616},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":3618,"slug":3619,"articleIntro":3618,"category":3620},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[3621],{"metadata":3622,"sys":3625,"fields":3632},{"tags":3623,"concepts":3624},[],[],{"space":3626,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3628,"publishedVersion":418,"revision":62,"contentType":3630,"locale":29},{"sys":3627},{"type":12,"linkType":13,"id":14},{"sys":3629},{"id":21,"type":12,"linkType":22},{"sys":3631},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3633,"metaTitle":428,"metaDescription":429,"mainTitle":3634,"subtitle":447,"heroImage":3649,"ctaButton":470,"ctaLink":471},[427],{"data":3635,"content":3636,"nodeType":74},{},[3637,3643],{"data":3638,"content":3639,"nodeType":78},{},[3640],{"data":3641,"marks":3642,"value":439,"nodeType":82},{},[],{"data":3644,"content":3645,"nodeType":87},{},[3646],{"data":3647,"marks":3648,"value":446,"nodeType":82},{},[],{"metadata":3650,"sys":3653,"fields":3658},{"tags":3651,"concepts":3652},[],[],{"space":3654,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3656,"publishedVersion":62,"revision":44,"locale":29},{"sys":3655},{"type":12,"linkType":13,"id":14},{"sys":3657},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3659},{"url":462,"details":3660,"fileName":468,"contentType":469},{"size":464,"image":3661},{"width":466,"height":467},{"sys":3663,"fields":3666},{"id":3664,"createdAt":3665},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":3667,"slug":3668,"articleIntro":-1,"category":3669},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[3670],{"metadata":3671,"sys":3674,"fields":3681},{"tags":3672,"concepts":3673},[],[],{"space":3675,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3677,"publishedVersion":418,"revision":62,"contentType":3679,"locale":29},{"sys":3676},{"type":12,"linkType":13,"id":14},{"sys":3678},{"id":21,"type":12,"linkType":22},{"sys":3680},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3682,"metaTitle":428,"metaDescription":429,"mainTitle":3683,"subtitle":447,"heroImage":3698,"ctaButton":470,"ctaLink":471},[427],{"data":3684,"content":3685,"nodeType":74},{},[3686,3692],{"data":3687,"content":3688,"nodeType":78},{},[3689],{"data":3690,"marks":3691,"value":439,"nodeType":82},{},[],{"data":3693,"content":3694,"nodeType":87},{},[3695],{"data":3696,"marks":3697,"value":446,"nodeType":82},{},[],{"metadata":3699,"sys":3702,"fields":3707},{"tags":3700,"concepts":3701},[],[],{"space":3703,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3705,"publishedVersion":62,"revision":44,"locale":29},{"sys":3704},{"type":12,"linkType":13,"id":14},{"sys":3706},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3708},{"url":462,"details":3709,"fileName":468,"contentType":469},{"size":464,"image":3710},{"width":466,"height":467},{"sys":3712,"fields":3715},{"id":3713,"createdAt":3714},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":3716,"slug":3717,"articleIntro":3716,"category":3718},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[3719],{"metadata":3720,"sys":3723,"fields":3730},{"tags":3721,"concepts":3722},[],[],{"space":3724,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3726,"publishedVersion":418,"revision":62,"contentType":3728,"locale":29},{"sys":3725},{"type":12,"linkType":13,"id":14},{"sys":3727},{"id":21,"type":12,"linkType":22},{"sys":3729},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3731,"metaTitle":428,"metaDescription":429,"mainTitle":3732,"subtitle":447,"heroImage":3747,"ctaButton":470,"ctaLink":471},[427],{"data":3733,"content":3734,"nodeType":74},{},[3735,3741],{"data":3736,"content":3737,"nodeType":78},{},[3738],{"data":3739,"marks":3740,"value":439,"nodeType":82},{},[],{"data":3742,"content":3743,"nodeType":87},{},[3744],{"data":3745,"marks":3746,"value":446,"nodeType":82},{},[],{"metadata":3748,"sys":3751,"fields":3756},{"tags":3749,"concepts":3750},[],[],{"space":3752,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3754,"publishedVersion":62,"revision":44,"locale":29},{"sys":3753},{"type":12,"linkType":13,"id":14},{"sys":3755},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3757},{"url":462,"details":3758,"fileName":468,"contentType":469},{"size":464,"image":3759},{"width":466,"height":467},{"sys":3761,"fields":3764},{"id":3762,"createdAt":3763},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":3765,"slug":3766,"articleIntro":3765,"category":3767},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[3768],{"metadata":3769,"sys":3772,"fields":3779},{"tags":3770,"concepts":3771},[],[],{"space":3773,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3775,"publishedVersion":418,"revision":62,"contentType":3777,"locale":29},{"sys":3774},{"type":12,"linkType":13,"id":14},{"sys":3776},{"id":21,"type":12,"linkType":22},{"sys":3778},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3780,"metaTitle":428,"metaDescription":429,"mainTitle":3781,"subtitle":447,"heroImage":3796,"ctaButton":470,"ctaLink":471},[427],{"data":3782,"content":3783,"nodeType":74},{},[3784,3790],{"data":3785,"content":3786,"nodeType":78},{},[3787],{"data":3788,"marks":3789,"value":439,"nodeType":82},{},[],{"data":3791,"content":3792,"nodeType":87},{},[3793],{"data":3794,"marks":3795,"value":446,"nodeType":82},{},[],{"metadata":3797,"sys":3800,"fields":3805},{"tags":3798,"concepts":3799},[],[],{"space":3801,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3803,"publishedVersion":62,"revision":44,"locale":29},{"sys":3802},{"type":12,"linkType":13,"id":14},{"sys":3804},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3806},{"url":462,"details":3807,"fileName":468,"contentType":469},{"size":464,"image":3808},{"width":466,"height":467},{"sys":3810,"fields":3813},{"id":3811,"createdAt":3812},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":3814,"slug":3815,"articleIntro":3814,"category":3816},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[3817],{"metadata":3818,"sys":3821,"fields":3828},{"tags":3819,"concepts":3820},[],[],{"space":3822,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3824,"publishedVersion":418,"revision":62,"contentType":3826,"locale":29},{"sys":3823},{"type":12,"linkType":13,"id":14},{"sys":3825},{"id":21,"type":12,"linkType":22},{"sys":3827},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3829,"metaTitle":428,"metaDescription":429,"mainTitle":3830,"subtitle":447,"heroImage":3845,"ctaButton":470,"ctaLink":471},[427],{"data":3831,"content":3832,"nodeType":74},{},[3833,3839],{"data":3834,"content":3835,"nodeType":78},{},[3836],{"data":3837,"marks":3838,"value":439,"nodeType":82},{},[],{"data":3840,"content":3841,"nodeType":87},{},[3842],{"data":3843,"marks":3844,"value":446,"nodeType":82},{},[],{"metadata":3846,"sys":3849,"fields":3854},{"tags":3847,"concepts":3848},[],[],{"space":3850,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3852,"publishedVersion":62,"revision":44,"locale":29},{"sys":3851},{"type":12,"linkType":13,"id":14},{"sys":3853},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3855},{"url":462,"details":3856,"fileName":468,"contentType":469},{"size":464,"image":3857},{"width":466,"height":467},{"sys":3859,"fields":3862},{"id":3860,"createdAt":3861},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":3863,"slug":3864,"articleIntro":3865,"category":3866},"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.",[3867],{"metadata":3868,"sys":3871,"fields":3878},{"tags":3869,"concepts":3870},[],[],{"space":3872,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3874,"publishedVersion":418,"revision":62,"contentType":3876,"locale":29},{"sys":3873},{"type":12,"linkType":13,"id":14},{"sys":3875},{"id":21,"type":12,"linkType":22},{"sys":3877},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3879,"metaTitle":428,"metaDescription":429,"mainTitle":3880,"subtitle":447,"heroImage":3895,"ctaButton":470,"ctaLink":471},[427],{"data":3881,"content":3882,"nodeType":74},{},[3883,3889],{"data":3884,"content":3885,"nodeType":78},{},[3886],{"data":3887,"marks":3888,"value":439,"nodeType":82},{},[],{"data":3890,"content":3891,"nodeType":87},{},[3892],{"data":3893,"marks":3894,"value":446,"nodeType":82},{},[],{"metadata":3896,"sys":3899,"fields":3904},{"tags":3897,"concepts":3898},[],[],{"space":3900,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3902,"publishedVersion":62,"revision":44,"locale":29},{"sys":3901},{"type":12,"linkType":13,"id":14},{"sys":3903},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3905},{"url":462,"details":3906,"fileName":468,"contentType":469},{"size":464,"image":3907},{"width":466,"height":467},{"sys":3909,"fields":3912},{"id":3910,"createdAt":3911},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":3913,"slug":3914,"articleIntro":3913,"category":3915},"426 - Personnel - Dépôts","compte-426-personnel-depots",[3916],{"metadata":3917,"sys":3920,"fields":3927},{"tags":3918,"concepts":3919},[],[],{"space":3921,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3923,"publishedVersion":418,"revision":62,"contentType":3925,"locale":29},{"sys":3922},{"type":12,"linkType":13,"id":14},{"sys":3924},{"id":21,"type":12,"linkType":22},{"sys":3926},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3928,"metaTitle":428,"metaDescription":429,"mainTitle":3929,"subtitle":447,"heroImage":3944,"ctaButton":470,"ctaLink":471},[427],{"data":3930,"content":3931,"nodeType":74},{},[3932,3938],{"data":3933,"content":3934,"nodeType":78},{},[3935],{"data":3936,"marks":3937,"value":439,"nodeType":82},{},[],{"data":3939,"content":3940,"nodeType":87},{},[3941],{"data":3942,"marks":3943,"value":446,"nodeType":82},{},[],{"metadata":3945,"sys":3948,"fields":3953},{"tags":3946,"concepts":3947},[],[],{"space":3949,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":3951,"publishedVersion":62,"revision":44,"locale":29},{"sys":3950},{"type":12,"linkType":13,"id":14},{"sys":3952},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":3954},{"url":462,"details":3955,"fileName":468,"contentType":469},{"size":464,"image":3956},{"width":466,"height":467},{"sys":3958,"fields":3961},{"id":3959,"createdAt":3960},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":3962,"slug":3963,"articleIntro":3962,"category":3964},"2185 - Cheptel","compte-2185-cheptel",[3965],{"metadata":3966,"sys":3969,"fields":3976},{"tags":3967,"concepts":3968},[],[],{"space":3970,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":3972,"publishedVersion":418,"revision":62,"contentType":3974,"locale":29},{"sys":3971},{"type":12,"linkType":13,"id":14},{"sys":3973},{"id":21,"type":12,"linkType":22},{"sys":3975},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":3977,"metaTitle":428,"metaDescription":429,"mainTitle":3978,"subtitle":447,"heroImage":3993,"ctaButton":470,"ctaLink":471},[427],{"data":3979,"content":3980,"nodeType":74},{},[3981,3987],{"data":3982,"content":3983,"nodeType":78},{},[3984],{"data":3985,"marks":3986,"value":439,"nodeType":82},{},[],{"data":3988,"content":3989,"nodeType":87},{},[3990],{"data":3991,"marks":3992,"value":446,"nodeType":82},{},[],{"metadata":3994,"sys":3997,"fields":4002},{"tags":3995,"concepts":3996},[],[],{"space":3998,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4000,"publishedVersion":62,"revision":44,"locale":29},{"sys":3999},{"type":12,"linkType":13,"id":14},{"sys":4001},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4003},{"url":462,"details":4004,"fileName":468,"contentType":469},{"size":464,"image":4005},{"width":466,"height":467},{"sys":4007,"fields":4010},{"id":4008,"createdAt":4009},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":4011,"slug":4012,"articleIntro":4011,"category":4013},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[4014],{"metadata":4015,"sys":4018,"fields":4025},{"tags":4016,"concepts":4017},[],[],{"space":4019,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4021,"publishedVersion":418,"revision":62,"contentType":4023,"locale":29},{"sys":4020},{"type":12,"linkType":13,"id":14},{"sys":4022},{"id":21,"type":12,"linkType":22},{"sys":4024},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4026,"metaTitle":428,"metaDescription":429,"mainTitle":4027,"subtitle":447,"heroImage":4042,"ctaButton":470,"ctaLink":471},[427],{"data":4028,"content":4029,"nodeType":74},{},[4030,4036],{"data":4031,"content":4032,"nodeType":78},{},[4033],{"data":4034,"marks":4035,"value":439,"nodeType":82},{},[],{"data":4037,"content":4038,"nodeType":87},{},[4039],{"data":4040,"marks":4041,"value":446,"nodeType":82},{},[],{"metadata":4043,"sys":4046,"fields":4051},{"tags":4044,"concepts":4045},[],[],{"space":4047,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4049,"publishedVersion":62,"revision":44,"locale":29},{"sys":4048},{"type":12,"linkType":13,"id":14},{"sys":4050},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4052},{"url":462,"details":4053,"fileName":468,"contentType":469},{"size":464,"image":4054},{"width":466,"height":467},{"sys":4056,"fields":4059},{"id":4057,"createdAt":4058},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":4060,"slug":4061,"articleIntro":4060,"category":4062},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[4063],{"metadata":4064,"sys":4067,"fields":4074},{"tags":4065,"concepts":4066},[],[],{"space":4068,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4070,"publishedVersion":418,"revision":62,"contentType":4072,"locale":29},{"sys":4069},{"type":12,"linkType":13,"id":14},{"sys":4071},{"id":21,"type":12,"linkType":22},{"sys":4073},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4075,"metaTitle":428,"metaDescription":429,"mainTitle":4076,"subtitle":447,"heroImage":4091,"ctaButton":470,"ctaLink":471},[427],{"data":4077,"content":4078,"nodeType":74},{},[4079,4085],{"data":4080,"content":4081,"nodeType":78},{},[4082],{"data":4083,"marks":4084,"value":439,"nodeType":82},{},[],{"data":4086,"content":4087,"nodeType":87},{},[4088],{"data":4089,"marks":4090,"value":446,"nodeType":82},{},[],{"metadata":4092,"sys":4095,"fields":4100},{"tags":4093,"concepts":4094},[],[],{"space":4096,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4098,"publishedVersion":62,"revision":44,"locale":29},{"sys":4097},{"type":12,"linkType":13,"id":14},{"sys":4099},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4101},{"url":462,"details":4102,"fileName":468,"contentType":469},{"size":464,"image":4103},{"width":466,"height":467},{"sys":4105,"fields":4108},{"id":4106,"createdAt":4107},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":4109,"slug":4110,"articleIntro":4109,"category":4111},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[4112],{"metadata":4113,"sys":4116,"fields":4123},{"tags":4114,"concepts":4115},[],[],{"space":4117,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4119,"publishedVersion":418,"revision":62,"contentType":4121,"locale":29},{"sys":4118},{"type":12,"linkType":13,"id":14},{"sys":4120},{"id":21,"type":12,"linkType":22},{"sys":4122},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4124,"metaTitle":428,"metaDescription":429,"mainTitle":4125,"subtitle":447,"heroImage":4140,"ctaButton":470,"ctaLink":471},[427],{"data":4126,"content":4127,"nodeType":74},{},[4128,4134],{"data":4129,"content":4130,"nodeType":78},{},[4131],{"data":4132,"marks":4133,"value":439,"nodeType":82},{},[],{"data":4135,"content":4136,"nodeType":87},{},[4137],{"data":4138,"marks":4139,"value":446,"nodeType":82},{},[],{"metadata":4141,"sys":4144,"fields":4149},{"tags":4142,"concepts":4143},[],[],{"space":4145,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4147,"publishedVersion":62,"revision":44,"locale":29},{"sys":4146},{"type":12,"linkType":13,"id":14},{"sys":4148},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4150},{"url":462,"details":4151,"fileName":468,"contentType":469},{"size":464,"image":4152},{"width":466,"height":467},{"sys":4154,"fields":4157},{"id":4155,"createdAt":4156},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":4158,"slug":4159,"articleIntro":4158,"category":4160},"618 - Divers","compte-618-divers",[4161],{"metadata":4162,"sys":4165,"fields":4172},{"tags":4163,"concepts":4164},[],[],{"space":4166,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4168,"publishedVersion":418,"revision":62,"contentType":4170,"locale":29},{"sys":4167},{"type":12,"linkType":13,"id":14},{"sys":4169},{"id":21,"type":12,"linkType":22},{"sys":4171},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4173,"metaTitle":428,"metaDescription":429,"mainTitle":4174,"subtitle":447,"heroImage":4189,"ctaButton":470,"ctaLink":471},[427],{"data":4175,"content":4176,"nodeType":74},{},[4177,4183],{"data":4178,"content":4179,"nodeType":78},{},[4180],{"data":4181,"marks":4182,"value":439,"nodeType":82},{},[],{"data":4184,"content":4185,"nodeType":87},{},[4186],{"data":4187,"marks":4188,"value":446,"nodeType":82},{},[],{"metadata":4190,"sys":4193,"fields":4198},{"tags":4191,"concepts":4192},[],[],{"space":4194,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4196,"publishedVersion":62,"revision":44,"locale":29},{"sys":4195},{"type":12,"linkType":13,"id":14},{"sys":4197},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4199},{"url":462,"details":4200,"fileName":468,"contentType":469},{"size":464,"image":4201},{"width":466,"height":467},{"sys":4203,"fields":4206},{"id":4204,"createdAt":4205},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":4207,"slug":4208,"articleIntro":-1,"category":4209},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[4210],{"metadata":4211,"sys":4214,"fields":4221},{"tags":4212,"concepts":4213},[],[],{"space":4215,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4217,"publishedVersion":418,"revision":62,"contentType":4219,"locale":29},{"sys":4216},{"type":12,"linkType":13,"id":14},{"sys":4218},{"id":21,"type":12,"linkType":22},{"sys":4220},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4222,"metaTitle":428,"metaDescription":429,"mainTitle":4223,"subtitle":447,"heroImage":4238,"ctaButton":470,"ctaLink":471},[427],{"data":4224,"content":4225,"nodeType":74},{},[4226,4232],{"data":4227,"content":4228,"nodeType":78},{},[4229],{"data":4230,"marks":4231,"value":439,"nodeType":82},{},[],{"data":4233,"content":4234,"nodeType":87},{},[4235],{"data":4236,"marks":4237,"value":446,"nodeType":82},{},[],{"metadata":4239,"sys":4242,"fields":4247},{"tags":4240,"concepts":4241},[],[],{"space":4243,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4245,"publishedVersion":62,"revision":44,"locale":29},{"sys":4244},{"type":12,"linkType":13,"id":14},{"sys":4246},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4248},{"url":462,"details":4249,"fileName":468,"contentType":469},{"size":464,"image":4250},{"width":466,"height":467},{"sys":4252,"fields":4255},{"id":4253,"createdAt":4254},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":4256,"slug":4257,"articleIntro":4256,"category":4258},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[4259],{"metadata":4260,"sys":4263,"fields":4270},{"tags":4261,"concepts":4262},[],[],{"space":4264,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4266,"publishedVersion":418,"revision":62,"contentType":4268,"locale":29},{"sys":4265},{"type":12,"linkType":13,"id":14},{"sys":4267},{"id":21,"type":12,"linkType":22},{"sys":4269},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4271,"metaTitle":428,"metaDescription":429,"mainTitle":4272,"subtitle":447,"heroImage":4287,"ctaButton":470,"ctaLink":471},[427],{"data":4273,"content":4274,"nodeType":74},{},[4275,4281],{"data":4276,"content":4277,"nodeType":78},{},[4278],{"data":4279,"marks":4280,"value":439,"nodeType":82},{},[],{"data":4282,"content":4283,"nodeType":87},{},[4284],{"data":4285,"marks":4286,"value":446,"nodeType":82},{},[],{"metadata":4288,"sys":4291,"fields":4296},{"tags":4289,"concepts":4290},[],[],{"space":4292,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4294,"publishedVersion":62,"revision":44,"locale":29},{"sys":4293},{"type":12,"linkType":13,"id":14},{"sys":4295},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4297},{"url":462,"details":4298,"fileName":468,"contentType":469},{"size":464,"image":4299},{"width":466,"height":467},{"sys":4301,"fields":4304},{"id":4302,"createdAt":4303},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":4305,"slug":4306,"articleIntro":-1,"category":4307},"Compte 66 - Charges financières","compte-66-charges-financieres",[4308],{"metadata":4309,"sys":4312,"fields":4319},{"tags":4310,"concepts":4311},[],[],{"space":4313,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4315,"publishedVersion":418,"revision":62,"contentType":4317,"locale":29},{"sys":4314},{"type":12,"linkType":13,"id":14},{"sys":4316},{"id":21,"type":12,"linkType":22},{"sys":4318},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4320,"metaTitle":428,"metaDescription":429,"mainTitle":4321,"subtitle":447,"heroImage":4336,"ctaButton":470,"ctaLink":471},[427],{"data":4322,"content":4323,"nodeType":74},{},[4324,4330],{"data":4325,"content":4326,"nodeType":78},{},[4327],{"data":4328,"marks":4329,"value":439,"nodeType":82},{},[],{"data":4331,"content":4332,"nodeType":87},{},[4333],{"data":4334,"marks":4335,"value":446,"nodeType":82},{},[],{"metadata":4337,"sys":4340,"fields":4345},{"tags":4338,"concepts":4339},[],[],{"space":4341,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4343,"publishedVersion":62,"revision":44,"locale":29},{"sys":4342},{"type":12,"linkType":13,"id":14},{"sys":4344},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4346},{"url":462,"details":4347,"fileName":468,"contentType":469},{"size":464,"image":4348},{"width":466,"height":467},{"sys":4350,"fields":4353},{"id":4351,"createdAt":4352},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":4354,"slug":4355,"articleIntro":-1,"category":4356},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[4357],{"metadata":4358,"sys":4361,"fields":4368},{"tags":4359,"concepts":4360},[],[],{"space":4362,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4364,"publishedVersion":418,"revision":62,"contentType":4366,"locale":29},{"sys":4363},{"type":12,"linkType":13,"id":14},{"sys":4365},{"id":21,"type":12,"linkType":22},{"sys":4367},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4369,"metaTitle":428,"metaDescription":429,"mainTitle":4370,"subtitle":447,"heroImage":4385,"ctaButton":470,"ctaLink":471},[427],{"data":4371,"content":4372,"nodeType":74},{},[4373,4379],{"data":4374,"content":4375,"nodeType":78},{},[4376],{"data":4377,"marks":4378,"value":439,"nodeType":82},{},[],{"data":4380,"content":4381,"nodeType":87},{},[4382],{"data":4383,"marks":4384,"value":446,"nodeType":82},{},[],{"metadata":4386,"sys":4389,"fields":4394},{"tags":4387,"concepts":4388},[],[],{"space":4390,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4392,"publishedVersion":62,"revision":44,"locale":29},{"sys":4391},{"type":12,"linkType":13,"id":14},{"sys":4393},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4395},{"url":462,"details":4396,"fileName":468,"contentType":469},{"size":464,"image":4397},{"width":466,"height":467},{"sys":4399,"fields":4402},{"id":4400,"createdAt":4401},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":4403,"slug":4404,"articleIntro":4403,"category":4405},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[4406],{"metadata":4407,"sys":4410,"fields":4417},{"tags":4408,"concepts":4409},[],[],{"space":4411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4413,"publishedVersion":418,"revision":62,"contentType":4415,"locale":29},{"sys":4412},{"type":12,"linkType":13,"id":14},{"sys":4414},{"id":21,"type":12,"linkType":22},{"sys":4416},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4418,"metaTitle":428,"metaDescription":429,"mainTitle":4419,"subtitle":447,"heroImage":4434,"ctaButton":470,"ctaLink":471},[427],{"data":4420,"content":4421,"nodeType":74},{},[4422,4428],{"data":4423,"content":4424,"nodeType":78},{},[4425],{"data":4426,"marks":4427,"value":439,"nodeType":82},{},[],{"data":4429,"content":4430,"nodeType":87},{},[4431],{"data":4432,"marks":4433,"value":446,"nodeType":82},{},[],{"metadata":4435,"sys":4438,"fields":4443},{"tags":4436,"concepts":4437},[],[],{"space":4439,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4441,"publishedVersion":62,"revision":44,"locale":29},{"sys":4440},{"type":12,"linkType":13,"id":14},{"sys":4442},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4444},{"url":462,"details":4445,"fileName":468,"contentType":469},{"size":464,"image":4446},{"width":466,"height":467},{"sys":4448,"fields":4451},{"id":4449,"createdAt":4450},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":4452,"slug":4453,"articleIntro":4452,"category":4454},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[4455],{"metadata":4456,"sys":4459,"fields":4466},{"tags":4457,"concepts":4458},[],[],{"space":4460,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4462,"publishedVersion":418,"revision":62,"contentType":4464,"locale":29},{"sys":4461},{"type":12,"linkType":13,"id":14},{"sys":4463},{"id":21,"type":12,"linkType":22},{"sys":4465},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4467,"metaTitle":428,"metaDescription":429,"mainTitle":4468,"subtitle":447,"heroImage":4483,"ctaButton":470,"ctaLink":471},[427],{"data":4469,"content":4470,"nodeType":74},{},[4471,4477],{"data":4472,"content":4473,"nodeType":78},{},[4474],{"data":4475,"marks":4476,"value":439,"nodeType":82},{},[],{"data":4478,"content":4479,"nodeType":87},{},[4480],{"data":4481,"marks":4482,"value":446,"nodeType":82},{},[],{"metadata":4484,"sys":4487,"fields":4492},{"tags":4485,"concepts":4486},[],[],{"space":4488,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4490,"publishedVersion":62,"revision":44,"locale":29},{"sys":4489},{"type":12,"linkType":13,"id":14},{"sys":4491},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4493},{"url":462,"details":4494,"fileName":468,"contentType":469},{"size":464,"image":4495},{"width":466,"height":467},{"sys":4497,"fields":4500},{"id":4498,"createdAt":4499},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":4501,"slug":4502,"articleIntro":-1,"category":4503},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[4504],{"metadata":4505,"sys":4508,"fields":4515},{"tags":4506,"concepts":4507},[],[],{"space":4509,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4511,"publishedVersion":418,"revision":62,"contentType":4513,"locale":29},{"sys":4510},{"type":12,"linkType":13,"id":14},{"sys":4512},{"id":21,"type":12,"linkType":22},{"sys":4514},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4516,"metaTitle":428,"metaDescription":429,"mainTitle":4517,"subtitle":447,"heroImage":4532,"ctaButton":470,"ctaLink":471},[427],{"data":4518,"content":4519,"nodeType":74},{},[4520,4526],{"data":4521,"content":4522,"nodeType":78},{},[4523],{"data":4524,"marks":4525,"value":439,"nodeType":82},{},[],{"data":4527,"content":4528,"nodeType":87},{},[4529],{"data":4530,"marks":4531,"value":446,"nodeType":82},{},[],{"metadata":4533,"sys":4536,"fields":4541},{"tags":4534,"concepts":4535},[],[],{"space":4537,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4539,"publishedVersion":62,"revision":44,"locale":29},{"sys":4538},{"type":12,"linkType":13,"id":14},{"sys":4540},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4542},{"url":462,"details":4543,"fileName":468,"contentType":469},{"size":464,"image":4544},{"width":466,"height":467},{"sys":4546,"fields":4549},{"id":4547,"createdAt":4548},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4550,"slug":4551,"articleIntro":4550,"category":4552},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4553],{"metadata":4554,"sys":4557,"fields":4564},{"tags":4555,"concepts":4556},[],[],{"space":4558,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4560,"publishedVersion":418,"revision":62,"contentType":4562,"locale":29},{"sys":4559},{"type":12,"linkType":13,"id":14},{"sys":4561},{"id":21,"type":12,"linkType":22},{"sys":4563},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4565,"metaTitle":428,"metaDescription":429,"mainTitle":4566,"subtitle":447,"heroImage":4581,"ctaButton":470,"ctaLink":471},[427],{"data":4567,"content":4568,"nodeType":74},{},[4569,4575],{"data":4570,"content":4571,"nodeType":78},{},[4572],{"data":4573,"marks":4574,"value":439,"nodeType":82},{},[],{"data":4576,"content":4577,"nodeType":87},{},[4578],{"data":4579,"marks":4580,"value":446,"nodeType":82},{},[],{"metadata":4582,"sys":4585,"fields":4590},{"tags":4583,"concepts":4584},[],[],{"space":4586,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4588,"publishedVersion":62,"revision":44,"locale":29},{"sys":4587},{"type":12,"linkType":13,"id":14},{"sys":4589},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4591},{"url":462,"details":4592,"fileName":468,"contentType":469},{"size":464,"image":4593},{"width":466,"height":467},{"sys":4595,"fields":4598},{"id":4596,"createdAt":4597},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":4599,"slug":4600,"articleIntro":-1,"category":4601},"Compte 518 - Intérêts courus","compte-518-interets-courus",[4602],{"metadata":4603,"sys":4606,"fields":4613},{"tags":4604,"concepts":4605},[],[],{"space":4607,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4609,"publishedVersion":418,"revision":62,"contentType":4611,"locale":29},{"sys":4608},{"type":12,"linkType":13,"id":14},{"sys":4610},{"id":21,"type":12,"linkType":22},{"sys":4612},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4614,"metaTitle":428,"metaDescription":429,"mainTitle":4615,"subtitle":447,"heroImage":4630,"ctaButton":470,"ctaLink":471},[427],{"data":4616,"content":4617,"nodeType":74},{},[4618,4624],{"data":4619,"content":4620,"nodeType":78},{},[4621],{"data":4622,"marks":4623,"value":439,"nodeType":82},{},[],{"data":4625,"content":4626,"nodeType":87},{},[4627],{"data":4628,"marks":4629,"value":446,"nodeType":82},{},[],{"metadata":4631,"sys":4634,"fields":4639},{"tags":4632,"concepts":4633},[],[],{"space":4635,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4637,"publishedVersion":62,"revision":44,"locale":29},{"sys":4636},{"type":12,"linkType":13,"id":14},{"sys":4638},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4640},{"url":462,"details":4641,"fileName":468,"contentType":469},{"size":464,"image":4642},{"width":466,"height":467},{"sys":4644,"fields":4647},{"id":4645,"createdAt":4646},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":4648,"slug":4649,"articleIntro":4648,"category":4650},"2748 - Autres prêts","compte-2748-autres-prets",[4651],{"metadata":4652,"sys":4655,"fields":4662},{"tags":4653,"concepts":4654},[],[],{"space":4656,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4658,"publishedVersion":418,"revision":62,"contentType":4660,"locale":29},{"sys":4657},{"type":12,"linkType":13,"id":14},{"sys":4659},{"id":21,"type":12,"linkType":22},{"sys":4661},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4663,"metaTitle":428,"metaDescription":429,"mainTitle":4664,"subtitle":447,"heroImage":4679,"ctaButton":470,"ctaLink":471},[427],{"data":4665,"content":4666,"nodeType":74},{},[4667,4673],{"data":4668,"content":4669,"nodeType":78},{},[4670],{"data":4671,"marks":4672,"value":439,"nodeType":82},{},[],{"data":4674,"content":4675,"nodeType":87},{},[4676],{"data":4677,"marks":4678,"value":446,"nodeType":82},{},[],{"metadata":4680,"sys":4683,"fields":4688},{"tags":4681,"concepts":4682},[],[],{"space":4684,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4686,"publishedVersion":62,"revision":44,"locale":29},{"sys":4685},{"type":12,"linkType":13,"id":14},{"sys":4687},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4689},{"url":462,"details":4690,"fileName":468,"contentType":469},{"size":464,"image":4691},{"width":466,"height":467},{"sys":4693,"fields":4696},{"id":4694,"createdAt":4695},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":4697,"slug":4698,"articleIntro":4697,"category":4699},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[4700],{"metadata":4701,"sys":4704,"fields":4711},{"tags":4702,"concepts":4703},[],[],{"space":4705,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4707,"publishedVersion":418,"revision":62,"contentType":4709,"locale":29},{"sys":4706},{"type":12,"linkType":13,"id":14},{"sys":4708},{"id":21,"type":12,"linkType":22},{"sys":4710},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4712,"metaTitle":428,"metaDescription":429,"mainTitle":4713,"subtitle":447,"heroImage":4728,"ctaButton":470,"ctaLink":471},[427],{"data":4714,"content":4715,"nodeType":74},{},[4716,4722],{"data":4717,"content":4718,"nodeType":78},{},[4719],{"data":4720,"marks":4721,"value":439,"nodeType":82},{},[],{"data":4723,"content":4724,"nodeType":87},{},[4725],{"data":4726,"marks":4727,"value":446,"nodeType":82},{},[],{"metadata":4729,"sys":4732,"fields":4737},{"tags":4730,"concepts":4731},[],[],{"space":4733,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4735,"publishedVersion":62,"revision":44,"locale":29},{"sys":4734},{"type":12,"linkType":13,"id":14},{"sys":4736},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4738},{"url":462,"details":4739,"fileName":468,"contentType":469},{"size":464,"image":4740},{"width":466,"height":467},{"sys":4742,"fields":4745},{"id":4743,"createdAt":4744},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":4746,"slug":4747,"articleIntro":4746,"category":4748},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[4749],{"metadata":4750,"sys":4753,"fields":4760},{"tags":4751,"concepts":4752},[],[],{"space":4754,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4756,"publishedVersion":418,"revision":62,"contentType":4758,"locale":29},{"sys":4755},{"type":12,"linkType":13,"id":14},{"sys":4757},{"id":21,"type":12,"linkType":22},{"sys":4759},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4761,"metaTitle":428,"metaDescription":429,"mainTitle":4762,"subtitle":447,"heroImage":4777,"ctaButton":470,"ctaLink":471},[427],{"data":4763,"content":4764,"nodeType":74},{},[4765,4771],{"data":4766,"content":4767,"nodeType":78},{},[4768],{"data":4769,"marks":4770,"value":439,"nodeType":82},{},[],{"data":4772,"content":4773,"nodeType":87},{},[4774],{"data":4775,"marks":4776,"value":446,"nodeType":82},{},[],{"metadata":4778,"sys":4781,"fields":4786},{"tags":4779,"concepts":4780},[],[],{"space":4782,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4784,"publishedVersion":62,"revision":44,"locale":29},{"sys":4783},{"type":12,"linkType":13,"id":14},{"sys":4785},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4787},{"url":462,"details":4788,"fileName":468,"contentType":469},{"size":464,"image":4789},{"width":466,"height":467},{"sys":4791,"fields":4794},{"id":4792,"createdAt":4793},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":4795,"slug":4796,"articleIntro":4795,"category":4797},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[4798],{"metadata":4799,"sys":4802,"fields":4809},{"tags":4800,"concepts":4801},[],[],{"space":4803,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4805,"publishedVersion":418,"revision":62,"contentType":4807,"locale":29},{"sys":4804},{"type":12,"linkType":13,"id":14},{"sys":4806},{"id":21,"type":12,"linkType":22},{"sys":4808},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4810,"metaTitle":428,"metaDescription":429,"mainTitle":4811,"subtitle":447,"heroImage":4826,"ctaButton":470,"ctaLink":471},[427],{"data":4812,"content":4813,"nodeType":74},{},[4814,4820],{"data":4815,"content":4816,"nodeType":78},{},[4817],{"data":4818,"marks":4819,"value":439,"nodeType":82},{},[],{"data":4821,"content":4822,"nodeType":87},{},[4823],{"data":4824,"marks":4825,"value":446,"nodeType":82},{},[],{"metadata":4827,"sys":4830,"fields":4835},{"tags":4828,"concepts":4829},[],[],{"space":4831,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4833,"publishedVersion":62,"revision":44,"locale":29},{"sys":4832},{"type":12,"linkType":13,"id":14},{"sys":4834},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4836},{"url":462,"details":4837,"fileName":468,"contentType":469},{"size":464,"image":4838},{"width":466,"height":467},{"sys":4840,"fields":4843},{"id":4841,"createdAt":4842},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":4844,"slug":4845,"articleIntro":4844,"category":4846},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[4847],{"metadata":4848,"sys":4851,"fields":4858},{"tags":4849,"concepts":4850},[],[],{"space":4852,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4854,"publishedVersion":418,"revision":62,"contentType":4856,"locale":29},{"sys":4853},{"type":12,"linkType":13,"id":14},{"sys":4855},{"id":21,"type":12,"linkType":22},{"sys":4857},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4859,"metaTitle":428,"metaDescription":429,"mainTitle":4860,"subtitle":447,"heroImage":4875,"ctaButton":470,"ctaLink":471},[427],{"data":4861,"content":4862,"nodeType":74},{},[4863,4869],{"data":4864,"content":4865,"nodeType":78},{},[4866],{"data":4867,"marks":4868,"value":439,"nodeType":82},{},[],{"data":4870,"content":4871,"nodeType":87},{},[4872],{"data":4873,"marks":4874,"value":446,"nodeType":82},{},[],{"metadata":4876,"sys":4879,"fields":4884},{"tags":4877,"concepts":4878},[],[],{"space":4880,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4882,"publishedVersion":62,"revision":44,"locale":29},{"sys":4881},{"type":12,"linkType":13,"id":14},{"sys":4883},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4885},{"url":462,"details":4886,"fileName":468,"contentType":469},{"size":464,"image":4887},{"width":466,"height":467},{"sys":4889,"fields":4892},{"id":4890,"createdAt":4891},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":4893,"slug":4894,"articleIntro":4895,"category":4896},"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.",[4897],{"metadata":4898,"sys":4901,"fields":4908},{"tags":4899,"concepts":4900},[],[],{"space":4902,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4904,"publishedVersion":418,"revision":62,"contentType":4906,"locale":29},{"sys":4903},{"type":12,"linkType":13,"id":14},{"sys":4905},{"id":21,"type":12,"linkType":22},{"sys":4907},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4909,"metaTitle":428,"metaDescription":429,"mainTitle":4910,"subtitle":447,"heroImage":4925,"ctaButton":470,"ctaLink":471},[427],{"data":4911,"content":4912,"nodeType":74},{},[4913,4919],{"data":4914,"content":4915,"nodeType":78},{},[4916],{"data":4917,"marks":4918,"value":439,"nodeType":82},{},[],{"data":4920,"content":4921,"nodeType":87},{},[4922],{"data":4923,"marks":4924,"value":446,"nodeType":82},{},[],{"metadata":4926,"sys":4929,"fields":4934},{"tags":4927,"concepts":4928},[],[],{"space":4930,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4932,"publishedVersion":62,"revision":44,"locale":29},{"sys":4931},{"type":12,"linkType":13,"id":14},{"sys":4933},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4935},{"url":462,"details":4936,"fileName":468,"contentType":469},{"size":464,"image":4937},{"width":466,"height":467},{"sys":4939,"fields":4942},{"id":4940,"createdAt":4941},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":4943,"slug":4944,"articleIntro":4945,"category":4946},"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.",[4947],{"metadata":4948,"sys":4951,"fields":4958},{"tags":4949,"concepts":4950},[],[],{"space":4952,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":4954,"publishedVersion":418,"revision":62,"contentType":4956,"locale":29},{"sys":4953},{"type":12,"linkType":13,"id":14},{"sys":4955},{"id":21,"type":12,"linkType":22},{"sys":4957},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":4959,"metaTitle":428,"metaDescription":429,"mainTitle":4960,"subtitle":447,"heroImage":4975,"ctaButton":470,"ctaLink":471},[427],{"data":4961,"content":4962,"nodeType":74},{},[4963,4969],{"data":4964,"content":4965,"nodeType":78},{},[4966],{"data":4967,"marks":4968,"value":439,"nodeType":82},{},[],{"data":4970,"content":4971,"nodeType":87},{},[4972],{"data":4973,"marks":4974,"value":446,"nodeType":82},{},[],{"metadata":4976,"sys":4979,"fields":4984},{"tags":4977,"concepts":4978},[],[],{"space":4980,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":4982,"publishedVersion":62,"revision":44,"locale":29},{"sys":4981},{"type":12,"linkType":13,"id":14},{"sys":4983},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":4985},{"url":462,"details":4986,"fileName":468,"contentType":469},{"size":464,"image":4987},{"width":466,"height":467},{"sys":4989,"fields":4992},{"id":4990,"createdAt":4991},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":4993,"slug":4994,"articleIntro":-1,"category":4995},"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",[4996],{"metadata":4997,"sys":5000,"fields":5007},{"tags":4998,"concepts":4999},[],[],{"space":5001,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5003,"publishedVersion":418,"revision":62,"contentType":5005,"locale":29},{"sys":5002},{"type":12,"linkType":13,"id":14},{"sys":5004},{"id":21,"type":12,"linkType":22},{"sys":5006},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5008,"metaTitle":428,"metaDescription":429,"mainTitle":5009,"subtitle":447,"heroImage":5024,"ctaButton":470,"ctaLink":471},[427],{"data":5010,"content":5011,"nodeType":74},{},[5012,5018],{"data":5013,"content":5014,"nodeType":78},{},[5015],{"data":5016,"marks":5017,"value":439,"nodeType":82},{},[],{"data":5019,"content":5020,"nodeType":87},{},[5021],{"data":5022,"marks":5023,"value":446,"nodeType":82},{},[],{"metadata":5025,"sys":5028,"fields":5033},{"tags":5026,"concepts":5027},[],[],{"space":5029,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5031,"publishedVersion":62,"revision":44,"locale":29},{"sys":5030},{"type":12,"linkType":13,"id":14},{"sys":5032},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5034},{"url":462,"details":5035,"fileName":468,"contentType":469},{"size":464,"image":5036},{"width":466,"height":467},{"sys":5038,"fields":5041},{"id":5039,"createdAt":5040},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":5042,"slug":5043,"articleIntro":5042,"category":5044},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[5045],{"metadata":5046,"sys":5049,"fields":5056},{"tags":5047,"concepts":5048},[],[],{"space":5050,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5052,"publishedVersion":418,"revision":62,"contentType":5054,"locale":29},{"sys":5051},{"type":12,"linkType":13,"id":14},{"sys":5053},{"id":21,"type":12,"linkType":22},{"sys":5055},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5057,"metaTitle":428,"metaDescription":429,"mainTitle":5058,"subtitle":447,"heroImage":5073,"ctaButton":470,"ctaLink":471},[427],{"data":5059,"content":5060,"nodeType":74},{},[5061,5067],{"data":5062,"content":5063,"nodeType":78},{},[5064],{"data":5065,"marks":5066,"value":439,"nodeType":82},{},[],{"data":5068,"content":5069,"nodeType":87},{},[5070],{"data":5071,"marks":5072,"value":446,"nodeType":82},{},[],{"metadata":5074,"sys":5077,"fields":5082},{"tags":5075,"concepts":5076},[],[],{"space":5078,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5080,"publishedVersion":62,"revision":44,"locale":29},{"sys":5079},{"type":12,"linkType":13,"id":14},{"sys":5081},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5083},{"url":462,"details":5084,"fileName":468,"contentType":469},{"size":464,"image":5085},{"width":466,"height":467},{"sys":5087,"fields":5090},{"id":5088,"createdAt":5089},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":5091,"slug":5092,"articleIntro":5091,"category":5093},"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",[5094],{"metadata":5095,"sys":5098,"fields":5105},{"tags":5096,"concepts":5097},[],[],{"space":5099,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5101,"publishedVersion":418,"revision":62,"contentType":5103,"locale":29},{"sys":5100},{"type":12,"linkType":13,"id":14},{"sys":5102},{"id":21,"type":12,"linkType":22},{"sys":5104},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5106,"metaTitle":428,"metaDescription":429,"mainTitle":5107,"subtitle":447,"heroImage":5122,"ctaButton":470,"ctaLink":471},[427],{"data":5108,"content":5109,"nodeType":74},{},[5110,5116],{"data":5111,"content":5112,"nodeType":78},{},[5113],{"data":5114,"marks":5115,"value":439,"nodeType":82},{},[],{"data":5117,"content":5118,"nodeType":87},{},[5119],{"data":5120,"marks":5121,"value":446,"nodeType":82},{},[],{"metadata":5123,"sys":5126,"fields":5131},{"tags":5124,"concepts":5125},[],[],{"space":5127,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5129,"publishedVersion":62,"revision":44,"locale":29},{"sys":5128},{"type":12,"linkType":13,"id":14},{"sys":5130},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5132},{"url":462,"details":5133,"fileName":468,"contentType":469},{"size":464,"image":5134},{"width":466,"height":467},{"sys":5136,"fields":5139},{"id":5137,"createdAt":5138},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":5140,"slug":5141,"articleIntro":-1,"category":5142},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[5143],{"metadata":5144,"sys":5147,"fields":5154},{"tags":5145,"concepts":5146},[],[],{"space":5148,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5150,"publishedVersion":418,"revision":62,"contentType":5152,"locale":29},{"sys":5149},{"type":12,"linkType":13,"id":14},{"sys":5151},{"id":21,"type":12,"linkType":22},{"sys":5153},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5155,"metaTitle":428,"metaDescription":429,"mainTitle":5156,"subtitle":447,"heroImage":5171,"ctaButton":470,"ctaLink":471},[427],{"data":5157,"content":5158,"nodeType":74},{},[5159,5165],{"data":5160,"content":5161,"nodeType":78},{},[5162],{"data":5163,"marks":5164,"value":439,"nodeType":82},{},[],{"data":5166,"content":5167,"nodeType":87},{},[5168],{"data":5169,"marks":5170,"value":446,"nodeType":82},{},[],{"metadata":5172,"sys":5175,"fields":5180},{"tags":5173,"concepts":5174},[],[],{"space":5176,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5178,"publishedVersion":62,"revision":44,"locale":29},{"sys":5177},{"type":12,"linkType":13,"id":14},{"sys":5179},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5181},{"url":462,"details":5182,"fileName":468,"contentType":469},{"size":464,"image":5183},{"width":466,"height":467},{"sys":5185,"fields":5188},{"id":5186,"createdAt":5187},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":5189,"slug":5190,"articleIntro":-1,"category":5191},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[5192],{"metadata":5193,"sys":5196,"fields":5203},{"tags":5194,"concepts":5195},[],[],{"space":5197,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5199,"publishedVersion":418,"revision":62,"contentType":5201,"locale":29},{"sys":5198},{"type":12,"linkType":13,"id":14},{"sys":5200},{"id":21,"type":12,"linkType":22},{"sys":5202},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5204,"metaTitle":428,"metaDescription":429,"mainTitle":5205,"subtitle":447,"heroImage":5220,"ctaButton":470,"ctaLink":471},[427],{"data":5206,"content":5207,"nodeType":74},{},[5208,5214],{"data":5209,"content":5210,"nodeType":78},{},[5211],{"data":5212,"marks":5213,"value":439,"nodeType":82},{},[],{"data":5215,"content":5216,"nodeType":87},{},[5217],{"data":5218,"marks":5219,"value":446,"nodeType":82},{},[],{"metadata":5221,"sys":5224,"fields":5229},{"tags":5222,"concepts":5223},[],[],{"space":5225,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5227,"publishedVersion":62,"revision":44,"locale":29},{"sys":5226},{"type":12,"linkType":13,"id":14},{"sys":5228},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5230},{"url":462,"details":5231,"fileName":468,"contentType":469},{"size":464,"image":5232},{"width":466,"height":467},{"sys":5234,"fields":5237},{"id":5235,"createdAt":5236},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":5238,"slug":5239,"articleIntro":5238,"category":5240},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[5241],{"metadata":5242,"sys":5245,"fields":5252},{"tags":5243,"concepts":5244},[],[],{"space":5246,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5248,"publishedVersion":418,"revision":62,"contentType":5250,"locale":29},{"sys":5247},{"type":12,"linkType":13,"id":14},{"sys":5249},{"id":21,"type":12,"linkType":22},{"sys":5251},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5253,"metaTitle":428,"metaDescription":429,"mainTitle":5254,"subtitle":447,"heroImage":5269,"ctaButton":470,"ctaLink":471},[427],{"data":5255,"content":5256,"nodeType":74},{},[5257,5263],{"data":5258,"content":5259,"nodeType":78},{},[5260],{"data":5261,"marks":5262,"value":439,"nodeType":82},{},[],{"data":5264,"content":5265,"nodeType":87},{},[5266],{"data":5267,"marks":5268,"value":446,"nodeType":82},{},[],{"metadata":5270,"sys":5273,"fields":5278},{"tags":5271,"concepts":5272},[],[],{"space":5274,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5276,"publishedVersion":62,"revision":44,"locale":29},{"sys":5275},{"type":12,"linkType":13,"id":14},{"sys":5277},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5279},{"url":462,"details":5280,"fileName":468,"contentType":469},{"size":464,"image":5281},{"width":466,"height":467},{"sys":5283,"fields":5286},{"id":5284,"createdAt":5285},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":5287,"slug":5288,"articleIntro":5287,"category":5289},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[5290],{"metadata":5291,"sys":5294,"fields":5301},{"tags":5292,"concepts":5293},[],[],{"space":5295,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5297,"publishedVersion":418,"revision":62,"contentType":5299,"locale":29},{"sys":5296},{"type":12,"linkType":13,"id":14},{"sys":5298},{"id":21,"type":12,"linkType":22},{"sys":5300},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5302,"metaTitle":428,"metaDescription":429,"mainTitle":5303,"subtitle":447,"heroImage":5318,"ctaButton":470,"ctaLink":471},[427],{"data":5304,"content":5305,"nodeType":74},{},[5306,5312],{"data":5307,"content":5308,"nodeType":78},{},[5309],{"data":5310,"marks":5311,"value":439,"nodeType":82},{},[],{"data":5313,"content":5314,"nodeType":87},{},[5315],{"data":5316,"marks":5317,"value":446,"nodeType":82},{},[],{"metadata":5319,"sys":5322,"fields":5327},{"tags":5320,"concepts":5321},[],[],{"space":5323,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5325,"publishedVersion":62,"revision":44,"locale":29},{"sys":5324},{"type":12,"linkType":13,"id":14},{"sys":5326},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5328},{"url":462,"details":5329,"fileName":468,"contentType":469},{"size":464,"image":5330},{"width":466,"height":467},{"sys":5332,"fields":5335},{"id":5333,"createdAt":5334},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":5336,"slug":5337,"articleIntro":5336,"category":5338},"698 - Intégration fiscale","compte-698-integration-fiscale",[5339],{"metadata":5340,"sys":5343,"fields":5350},{"tags":5341,"concepts":5342},[],[],{"space":5344,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5346,"publishedVersion":418,"revision":62,"contentType":5348,"locale":29},{"sys":5345},{"type":12,"linkType":13,"id":14},{"sys":5347},{"id":21,"type":12,"linkType":22},{"sys":5349},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5351,"metaTitle":428,"metaDescription":429,"mainTitle":5352,"subtitle":447,"heroImage":5367,"ctaButton":470,"ctaLink":471},[427],{"data":5353,"content":5354,"nodeType":74},{},[5355,5361],{"data":5356,"content":5357,"nodeType":78},{},[5358],{"data":5359,"marks":5360,"value":439,"nodeType":82},{},[],{"data":5362,"content":5363,"nodeType":87},{},[5364],{"data":5365,"marks":5366,"value":446,"nodeType":82},{},[],{"metadata":5368,"sys":5371,"fields":5376},{"tags":5369,"concepts":5370},[],[],{"space":5372,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5374,"publishedVersion":62,"revision":44,"locale":29},{"sys":5373},{"type":12,"linkType":13,"id":14},{"sys":5375},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5377},{"url":462,"details":5378,"fileName":468,"contentType":469},{"size":464,"image":5379},{"width":466,"height":467},{"sys":5381,"fields":5384},{"id":5382,"createdAt":5383},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":5385,"slug":5386,"articleIntro":-1,"category":5387},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[5388],{"metadata":5389,"sys":5392,"fields":5399},{"tags":5390,"concepts":5391},[],[],{"space":5393,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5395,"publishedVersion":418,"revision":62,"contentType":5397,"locale":29},{"sys":5394},{"type":12,"linkType":13,"id":14},{"sys":5396},{"id":21,"type":12,"linkType":22},{"sys":5398},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5400,"metaTitle":428,"metaDescription":429,"mainTitle":5401,"subtitle":447,"heroImage":5416,"ctaButton":470,"ctaLink":471},[427],{"data":5402,"content":5403,"nodeType":74},{},[5404,5410],{"data":5405,"content":5406,"nodeType":78},{},[5407],{"data":5408,"marks":5409,"value":439,"nodeType":82},{},[],{"data":5411,"content":5412,"nodeType":87},{},[5413],{"data":5414,"marks":5415,"value":446,"nodeType":82},{},[],{"metadata":5417,"sys":5420,"fields":5425},{"tags":5418,"concepts":5419},[],[],{"space":5421,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5423,"publishedVersion":62,"revision":44,"locale":29},{"sys":5422},{"type":12,"linkType":13,"id":14},{"sys":5424},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5426},{"url":462,"details":5427,"fileName":468,"contentType":469},{"size":464,"image":5428},{"width":466,"height":467},{"sys":5430,"fields":5433},{"id":5431,"createdAt":5432},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":5434,"slug":5435,"articleIntro":5434,"category":5436},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[5437],{"metadata":5438,"sys":5441,"fields":5448},{"tags":5439,"concepts":5440},[],[],{"space":5442,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5444,"publishedVersion":418,"revision":62,"contentType":5446,"locale":29},{"sys":5443},{"type":12,"linkType":13,"id":14},{"sys":5445},{"id":21,"type":12,"linkType":22},{"sys":5447},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5449,"metaTitle":428,"metaDescription":429,"mainTitle":5450,"subtitle":447,"heroImage":5465,"ctaButton":470,"ctaLink":471},[427],{"data":5451,"content":5452,"nodeType":74},{},[5453,5459],{"data":5454,"content":5455,"nodeType":78},{},[5456],{"data":5457,"marks":5458,"value":439,"nodeType":82},{},[],{"data":5460,"content":5461,"nodeType":87},{},[5462],{"data":5463,"marks":5464,"value":446,"nodeType":82},{},[],{"metadata":5466,"sys":5469,"fields":5474},{"tags":5467,"concepts":5468},[],[],{"space":5470,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5472,"publishedVersion":62,"revision":44,"locale":29},{"sys":5471},{"type":12,"linkType":13,"id":14},{"sys":5473},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5475},{"url":462,"details":5476,"fileName":468,"contentType":469},{"size":464,"image":5477},{"width":466,"height":467},{"sys":5479,"fields":5482},{"id":5480,"createdAt":5481},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5483,"slug":5484,"articleIntro":5483,"category":5485},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5486],{"metadata":5487,"sys":5490,"fields":5497},{"tags":5488,"concepts":5489},[],[],{"space":5491,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5493,"publishedVersion":418,"revision":62,"contentType":5495,"locale":29},{"sys":5492},{"type":12,"linkType":13,"id":14},{"sys":5494},{"id":21,"type":12,"linkType":22},{"sys":5496},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5498,"metaTitle":428,"metaDescription":429,"mainTitle":5499,"subtitle":447,"heroImage":5514,"ctaButton":470,"ctaLink":471},[427],{"data":5500,"content":5501,"nodeType":74},{},[5502,5508],{"data":5503,"content":5504,"nodeType":78},{},[5505],{"data":5506,"marks":5507,"value":439,"nodeType":82},{},[],{"data":5509,"content":5510,"nodeType":87},{},[5511],{"data":5512,"marks":5513,"value":446,"nodeType":82},{},[],{"metadata":5515,"sys":5518,"fields":5523},{"tags":5516,"concepts":5517},[],[],{"space":5519,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5521,"publishedVersion":62,"revision":44,"locale":29},{"sys":5520},{"type":12,"linkType":13,"id":14},{"sys":5522},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5524},{"url":462,"details":5525,"fileName":468,"contentType":469},{"size":464,"image":5526},{"width":466,"height":467},{"sys":5528,"fields":5531},{"id":5529,"createdAt":5530},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":5532,"slug":5533,"articleIntro":5532,"category":5534},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[5535],{"metadata":5536,"sys":5539,"fields":5546},{"tags":5537,"concepts":5538},[],[],{"space":5540,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5542,"publishedVersion":418,"revision":62,"contentType":5544,"locale":29},{"sys":5541},{"type":12,"linkType":13,"id":14},{"sys":5543},{"id":21,"type":12,"linkType":22},{"sys":5545},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5547,"metaTitle":428,"metaDescription":429,"mainTitle":5548,"subtitle":447,"heroImage":5563,"ctaButton":470,"ctaLink":471},[427],{"data":5549,"content":5550,"nodeType":74},{},[5551,5557],{"data":5552,"content":5553,"nodeType":78},{},[5554],{"data":5555,"marks":5556,"value":439,"nodeType":82},{},[],{"data":5558,"content":5559,"nodeType":87},{},[5560],{"data":5561,"marks":5562,"value":446,"nodeType":82},{},[],{"metadata":5564,"sys":5567,"fields":5572},{"tags":5565,"concepts":5566},[],[],{"space":5568,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5570,"publishedVersion":62,"revision":44,"locale":29},{"sys":5569},{"type":12,"linkType":13,"id":14},{"sys":5571},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5573},{"url":462,"details":5574,"fileName":468,"contentType":469},{"size":464,"image":5575},{"width":466,"height":467},{"sys":5577,"fields":5580},{"id":5578,"createdAt":5579},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":5581,"slug":5582,"articleIntro":5581,"category":5583},"6358 - Autres droits","compte-6358-autres-droits",[5584],{"metadata":5585,"sys":5588,"fields":5595},{"tags":5586,"concepts":5587},[],[],{"space":5589,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5591,"publishedVersion":418,"revision":62,"contentType":5593,"locale":29},{"sys":5590},{"type":12,"linkType":13,"id":14},{"sys":5592},{"id":21,"type":12,"linkType":22},{"sys":5594},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5596,"metaTitle":428,"metaDescription":429,"mainTitle":5597,"subtitle":447,"heroImage":5612,"ctaButton":470,"ctaLink":471},[427],{"data":5598,"content":5599,"nodeType":74},{},[5600,5606],{"data":5601,"content":5602,"nodeType":78},{},[5603],{"data":5604,"marks":5605,"value":439,"nodeType":82},{},[],{"data":5607,"content":5608,"nodeType":87},{},[5609],{"data":5610,"marks":5611,"value":446,"nodeType":82},{},[],{"metadata":5613,"sys":5616,"fields":5621},{"tags":5614,"concepts":5615},[],[],{"space":5617,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5619,"publishedVersion":62,"revision":44,"locale":29},{"sys":5618},{"type":12,"linkType":13,"id":14},{"sys":5620},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5622},{"url":462,"details":5623,"fileName":468,"contentType":469},{"size":464,"image":5624},{"width":466,"height":467},{"sys":5626,"fields":5629},{"id":5627,"createdAt":5628},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":5630,"slug":5631,"articleIntro":5630,"category":5632},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[5633],{"metadata":5634,"sys":5637,"fields":5644},{"tags":5635,"concepts":5636},[],[],{"space":5638,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5640,"publishedVersion":418,"revision":62,"contentType":5642,"locale":29},{"sys":5639},{"type":12,"linkType":13,"id":14},{"sys":5641},{"id":21,"type":12,"linkType":22},{"sys":5643},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5645,"metaTitle":428,"metaDescription":429,"mainTitle":5646,"subtitle":447,"heroImage":5661,"ctaButton":470,"ctaLink":471},[427],{"data":5647,"content":5648,"nodeType":74},{},[5649,5655],{"data":5650,"content":5651,"nodeType":78},{},[5652],{"data":5653,"marks":5654,"value":439,"nodeType":82},{},[],{"data":5656,"content":5657,"nodeType":87},{},[5658],{"data":5659,"marks":5660,"value":446,"nodeType":82},{},[],{"metadata":5662,"sys":5665,"fields":5670},{"tags":5663,"concepts":5664},[],[],{"space":5666,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5668,"publishedVersion":62,"revision":44,"locale":29},{"sys":5667},{"type":12,"linkType":13,"id":14},{"sys":5669},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5671},{"url":462,"details":5672,"fileName":468,"contentType":469},{"size":464,"image":5673},{"width":466,"height":467},{"sys":5675,"fields":5678},{"id":5676,"createdAt":5677},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":5679,"slug":5680,"articleIntro":-1,"category":5681},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[5682],{"metadata":5683,"sys":5686,"fields":5693},{"tags":5684,"concepts":5685},[],[],{"space":5687,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5689,"publishedVersion":418,"revision":62,"contentType":5691,"locale":29},{"sys":5688},{"type":12,"linkType":13,"id":14},{"sys":5690},{"id":21,"type":12,"linkType":22},{"sys":5692},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5694,"metaTitle":428,"metaDescription":429,"mainTitle":5695,"subtitle":447,"heroImage":5710,"ctaButton":470,"ctaLink":471},[427],{"data":5696,"content":5697,"nodeType":74},{},[5698,5704],{"data":5699,"content":5700,"nodeType":78},{},[5701],{"data":5702,"marks":5703,"value":439,"nodeType":82},{},[],{"data":5705,"content":5706,"nodeType":87},{},[5707],{"data":5708,"marks":5709,"value":446,"nodeType":82},{},[],{"metadata":5711,"sys":5714,"fields":5719},{"tags":5712,"concepts":5713},[],[],{"space":5715,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5717,"publishedVersion":62,"revision":44,"locale":29},{"sys":5716},{"type":12,"linkType":13,"id":14},{"sys":5718},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5720},{"url":462,"details":5721,"fileName":468,"contentType":469},{"size":464,"image":5722},{"width":466,"height":467},{"sys":5724,"fields":5727},{"id":5725,"createdAt":5726},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":5728,"slug":5729,"articleIntro":5728,"category":5730},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[5731],{"metadata":5732,"sys":5735,"fields":5742},{"tags":5733,"concepts":5734},[],[],{"space":5736,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5738,"publishedVersion":418,"revision":62,"contentType":5740,"locale":29},{"sys":5737},{"type":12,"linkType":13,"id":14},{"sys":5739},{"id":21,"type":12,"linkType":22},{"sys":5741},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5743,"metaTitle":428,"metaDescription":429,"mainTitle":5744,"subtitle":447,"heroImage":5759,"ctaButton":470,"ctaLink":471},[427],{"data":5745,"content":5746,"nodeType":74},{},[5747,5753],{"data":5748,"content":5749,"nodeType":78},{},[5750],{"data":5751,"marks":5752,"value":439,"nodeType":82},{},[],{"data":5754,"content":5755,"nodeType":87},{},[5756],{"data":5757,"marks":5758,"value":446,"nodeType":82},{},[],{"metadata":5760,"sys":5763,"fields":5768},{"tags":5761,"concepts":5762},[],[],{"space":5764,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5766,"publishedVersion":62,"revision":44,"locale":29},{"sys":5765},{"type":12,"linkType":13,"id":14},{"sys":5767},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5769},{"url":462,"details":5770,"fileName":468,"contentType":469},{"size":464,"image":5771},{"width":466,"height":467},{"sys":5773,"fields":5776},{"id":5774,"createdAt":5775},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":5777,"slug":5778,"articleIntro":5777,"category":5779},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[5780],{"metadata":5781,"sys":5784,"fields":5791},{"tags":5782,"concepts":5783},[],[],{"space":5785,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5787,"publishedVersion":418,"revision":62,"contentType":5789,"locale":29},{"sys":5786},{"type":12,"linkType":13,"id":14},{"sys":5788},{"id":21,"type":12,"linkType":22},{"sys":5790},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5792,"metaTitle":428,"metaDescription":429,"mainTitle":5793,"subtitle":447,"heroImage":5808,"ctaButton":470,"ctaLink":471},[427],{"data":5794,"content":5795,"nodeType":74},{},[5796,5802],{"data":5797,"content":5798,"nodeType":78},{},[5799],{"data":5800,"marks":5801,"value":439,"nodeType":82},{},[],{"data":5803,"content":5804,"nodeType":87},{},[5805],{"data":5806,"marks":5807,"value":446,"nodeType":82},{},[],{"metadata":5809,"sys":5812,"fields":5817},{"tags":5810,"concepts":5811},[],[],{"space":5813,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5815,"publishedVersion":62,"revision":44,"locale":29},{"sys":5814},{"type":12,"linkType":13,"id":14},{"sys":5816},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5818},{"url":462,"details":5819,"fileName":468,"contentType":469},{"size":464,"image":5820},{"width":466,"height":467},{"sys":5822,"fields":5825},{"id":5823,"createdAt":5824},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":5826,"slug":5827,"articleIntro":5826,"category":5828},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[5829],{"metadata":5830,"sys":5833,"fields":5840},{"tags":5831,"concepts":5832},[],[],{"space":5834,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5836,"publishedVersion":418,"revision":62,"contentType":5838,"locale":29},{"sys":5835},{"type":12,"linkType":13,"id":14},{"sys":5837},{"id":21,"type":12,"linkType":22},{"sys":5839},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5841,"metaTitle":428,"metaDescription":429,"mainTitle":5842,"subtitle":447,"heroImage":5857,"ctaButton":470,"ctaLink":471},[427],{"data":5843,"content":5844,"nodeType":74},{},[5845,5851],{"data":5846,"content":5847,"nodeType":78},{},[5848],{"data":5849,"marks":5850,"value":439,"nodeType":82},{},[],{"data":5852,"content":5853,"nodeType":87},{},[5854],{"data":5855,"marks":5856,"value":446,"nodeType":82},{},[],{"metadata":5858,"sys":5861,"fields":5866},{"tags":5859,"concepts":5860},[],[],{"space":5862,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5864,"publishedVersion":62,"revision":44,"locale":29},{"sys":5863},{"type":12,"linkType":13,"id":14},{"sys":5865},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5867},{"url":462,"details":5868,"fileName":468,"contentType":469},{"size":464,"image":5869},{"width":466,"height":467},{"sys":5871,"fields":5874},{"id":5872,"createdAt":5873},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":5875,"slug":5876,"articleIntro":-1,"category":5877},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[5878],{"metadata":5879,"sys":5882,"fields":5889},{"tags":5880,"concepts":5881},[],[],{"space":5883,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5885,"publishedVersion":418,"revision":62,"contentType":5887,"locale":29},{"sys":5884},{"type":12,"linkType":13,"id":14},{"sys":5886},{"id":21,"type":12,"linkType":22},{"sys":5888},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5890,"metaTitle":428,"metaDescription":429,"mainTitle":5891,"subtitle":447,"heroImage":5906,"ctaButton":470,"ctaLink":471},[427],{"data":5892,"content":5893,"nodeType":74},{},[5894,5900],{"data":5895,"content":5896,"nodeType":78},{},[5897],{"data":5898,"marks":5899,"value":439,"nodeType":82},{},[],{"data":5901,"content":5902,"nodeType":87},{},[5903],{"data":5904,"marks":5905,"value":446,"nodeType":82},{},[],{"metadata":5907,"sys":5910,"fields":5915},{"tags":5908,"concepts":5909},[],[],{"space":5911,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5913,"publishedVersion":62,"revision":44,"locale":29},{"sys":5912},{"type":12,"linkType":13,"id":14},{"sys":5914},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5916},{"url":462,"details":5917,"fileName":468,"contentType":469},{"size":464,"image":5918},{"width":466,"height":467},{"sys":5920,"fields":5923},{"id":5921,"createdAt":5922},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":5924,"slug":5925,"articleIntro":5924,"category":5926},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[5927],{"metadata":5928,"sys":5931,"fields":5938},{"tags":5929,"concepts":5930},[],[],{"space":5932,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5934,"publishedVersion":418,"revision":62,"contentType":5936,"locale":29},{"sys":5933},{"type":12,"linkType":13,"id":14},{"sys":5935},{"id":21,"type":12,"linkType":22},{"sys":5937},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5939,"metaTitle":428,"metaDescription":429,"mainTitle":5940,"subtitle":447,"heroImage":5955,"ctaButton":470,"ctaLink":471},[427],{"data":5941,"content":5942,"nodeType":74},{},[5943,5949],{"data":5944,"content":5945,"nodeType":78},{},[5946],{"data":5947,"marks":5948,"value":439,"nodeType":82},{},[],{"data":5950,"content":5951,"nodeType":87},{},[5952],{"data":5953,"marks":5954,"value":446,"nodeType":82},{},[],{"metadata":5956,"sys":5959,"fields":5964},{"tags":5957,"concepts":5958},[],[],{"space":5960,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":5962,"publishedVersion":62,"revision":44,"locale":29},{"sys":5961},{"type":12,"linkType":13,"id":14},{"sys":5963},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":5965},{"url":462,"details":5966,"fileName":468,"contentType":469},{"size":464,"image":5967},{"width":466,"height":467},{"sys":5969,"fields":5972},{"id":5970,"createdAt":5971},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":5973,"slug":5974,"articleIntro":5973,"category":5975},"7083 - Locations diverses","compte-7083-locations-diverses",[5976],{"metadata":5977,"sys":5980,"fields":5987},{"tags":5978,"concepts":5979},[],[],{"space":5981,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":5983,"publishedVersion":418,"revision":62,"contentType":5985,"locale":29},{"sys":5982},{"type":12,"linkType":13,"id":14},{"sys":5984},{"id":21,"type":12,"linkType":22},{"sys":5986},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":5988,"metaTitle":428,"metaDescription":429,"mainTitle":5989,"subtitle":447,"heroImage":6004,"ctaButton":470,"ctaLink":471},[427],{"data":5990,"content":5991,"nodeType":74},{},[5992,5998],{"data":5993,"content":5994,"nodeType":78},{},[5995],{"data":5996,"marks":5997,"value":439,"nodeType":82},{},[],{"data":5999,"content":6000,"nodeType":87},{},[6001],{"data":6002,"marks":6003,"value":446,"nodeType":82},{},[],{"metadata":6005,"sys":6008,"fields":6013},{"tags":6006,"concepts":6007},[],[],{"space":6009,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6011,"publishedVersion":62,"revision":44,"locale":29},{"sys":6010},{"type":12,"linkType":13,"id":14},{"sys":6012},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6014},{"url":462,"details":6015,"fileName":468,"contentType":469},{"size":464,"image":6016},{"width":466,"height":467},{"sys":6018,"fields":6021},{"id":6019,"createdAt":6020},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":6022,"slug":6023,"articleIntro":6022,"category":6024},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[6025],{"metadata":6026,"sys":6029,"fields":6036},{"tags":6027,"concepts":6028},[],[],{"space":6030,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6032,"publishedVersion":418,"revision":62,"contentType":6034,"locale":29},{"sys":6031},{"type":12,"linkType":13,"id":14},{"sys":6033},{"id":21,"type":12,"linkType":22},{"sys":6035},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6037,"metaTitle":428,"metaDescription":429,"mainTitle":6038,"subtitle":447,"heroImage":6053,"ctaButton":470,"ctaLink":471},[427],{"data":6039,"content":6040,"nodeType":74},{},[6041,6047],{"data":6042,"content":6043,"nodeType":78},{},[6044],{"data":6045,"marks":6046,"value":439,"nodeType":82},{},[],{"data":6048,"content":6049,"nodeType":87},{},[6050],{"data":6051,"marks":6052,"value":446,"nodeType":82},{},[],{"metadata":6054,"sys":6057,"fields":6062},{"tags":6055,"concepts":6056},[],[],{"space":6058,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6060,"publishedVersion":62,"revision":44,"locale":29},{"sys":6059},{"type":12,"linkType":13,"id":14},{"sys":6061},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6063},{"url":462,"details":6064,"fileName":468,"contentType":469},{"size":464,"image":6065},{"width":466,"height":467},{"sys":6067,"fields":6070},{"id":6068,"createdAt":6069},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":6071,"slug":6072,"articleIntro":6071,"category":6073},"4551 - Principal","compte-4551-principal",[6074],{"metadata":6075,"sys":6078,"fields":6085},{"tags":6076,"concepts":6077},[],[],{"space":6079,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6081,"publishedVersion":418,"revision":62,"contentType":6083,"locale":29},{"sys":6080},{"type":12,"linkType":13,"id":14},{"sys":6082},{"id":21,"type":12,"linkType":22},{"sys":6084},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6086,"metaTitle":428,"metaDescription":429,"mainTitle":6087,"subtitle":447,"heroImage":6102,"ctaButton":470,"ctaLink":471},[427],{"data":6088,"content":6089,"nodeType":74},{},[6090,6096],{"data":6091,"content":6092,"nodeType":78},{},[6093],{"data":6094,"marks":6095,"value":439,"nodeType":82},{},[],{"data":6097,"content":6098,"nodeType":87},{},[6099],{"data":6100,"marks":6101,"value":446,"nodeType":82},{},[],{"metadata":6103,"sys":6106,"fields":6111},{"tags":6104,"concepts":6105},[],[],{"space":6107,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6109,"publishedVersion":62,"revision":44,"locale":29},{"sys":6108},{"type":12,"linkType":13,"id":14},{"sys":6110},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6112},{"url":462,"details":6113,"fileName":468,"contentType":469},{"size":464,"image":6114},{"width":466,"height":467},{"sys":6116,"fields":6119},{"id":6117,"createdAt":6118},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":6120,"slug":6121,"articleIntro":6120,"category":6122},"6021 - Matières consommables","compte-6021-matieres-consommables",[6123],{"metadata":6124,"sys":6127,"fields":6134},{"tags":6125,"concepts":6126},[],[],{"space":6128,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6130,"publishedVersion":418,"revision":62,"contentType":6132,"locale":29},{"sys":6129},{"type":12,"linkType":13,"id":14},{"sys":6131},{"id":21,"type":12,"linkType":22},{"sys":6133},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6135,"metaTitle":428,"metaDescription":429,"mainTitle":6136,"subtitle":447,"heroImage":6151,"ctaButton":470,"ctaLink":471},[427],{"data":6137,"content":6138,"nodeType":74},{},[6139,6145],{"data":6140,"content":6141,"nodeType":78},{},[6142],{"data":6143,"marks":6144,"value":439,"nodeType":82},{},[],{"data":6146,"content":6147,"nodeType":87},{},[6148],{"data":6149,"marks":6150,"value":446,"nodeType":82},{},[],{"metadata":6152,"sys":6155,"fields":6160},{"tags":6153,"concepts":6154},[],[],{"space":6156,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6158,"publishedVersion":62,"revision":44,"locale":29},{"sys":6157},{"type":12,"linkType":13,"id":14},{"sys":6159},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6161},{"url":462,"details":6162,"fileName":468,"contentType":469},{"size":464,"image":6163},{"width":466,"height":467},{"sys":6165,"fields":6168},{"id":6166,"createdAt":6167},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":6169,"slug":6170,"articleIntro":6169,"category":6171},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[6172],{"metadata":6173,"sys":6176,"fields":6183},{"tags":6174,"concepts":6175},[],[],{"space":6177,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6179,"publishedVersion":418,"revision":62,"contentType":6181,"locale":29},{"sys":6178},{"type":12,"linkType":13,"id":14},{"sys":6180},{"id":21,"type":12,"linkType":22},{"sys":6182},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6184,"metaTitle":428,"metaDescription":429,"mainTitle":6185,"subtitle":447,"heroImage":6200,"ctaButton":470,"ctaLink":471},[427],{"data":6186,"content":6187,"nodeType":74},{},[6188,6194],{"data":6189,"content":6190,"nodeType":78},{},[6191],{"data":6192,"marks":6193,"value":439,"nodeType":82},{},[],{"data":6195,"content":6196,"nodeType":87},{},[6197],{"data":6198,"marks":6199,"value":446,"nodeType":82},{},[],{"metadata":6201,"sys":6204,"fields":6209},{"tags":6202,"concepts":6203},[],[],{"space":6205,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6207,"publishedVersion":62,"revision":44,"locale":29},{"sys":6206},{"type":12,"linkType":13,"id":14},{"sys":6208},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6210},{"url":462,"details":6211,"fileName":468,"contentType":469},{"size":464,"image":6212},{"width":466,"height":467},{"sys":6214,"fields":6217},{"id":6215,"createdAt":6216},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":6218,"slug":6219,"articleIntro":6218,"category":6220},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[6221],{"metadata":6222,"sys":6225,"fields":6232},{"tags":6223,"concepts":6224},[],[],{"space":6226,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6228,"publishedVersion":418,"revision":62,"contentType":6230,"locale":29},{"sys":6227},{"type":12,"linkType":13,"id":14},{"sys":6229},{"id":21,"type":12,"linkType":22},{"sys":6231},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6233,"metaTitle":428,"metaDescription":429,"mainTitle":6234,"subtitle":447,"heroImage":6249,"ctaButton":470,"ctaLink":471},[427],{"data":6235,"content":6236,"nodeType":74},{},[6237,6243],{"data":6238,"content":6239,"nodeType":78},{},[6240],{"data":6241,"marks":6242,"value":439,"nodeType":82},{},[],{"data":6244,"content":6245,"nodeType":87},{},[6246],{"data":6247,"marks":6248,"value":446,"nodeType":82},{},[],{"metadata":6250,"sys":6253,"fields":6258},{"tags":6251,"concepts":6252},[],[],{"space":6254,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6256,"publishedVersion":62,"revision":44,"locale":29},{"sys":6255},{"type":12,"linkType":13,"id":14},{"sys":6257},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6259},{"url":462,"details":6260,"fileName":468,"contentType":469},{"size":464,"image":6261},{"width":466,"height":467},{"sys":6263,"fields":6266},{"id":6264,"createdAt":6265},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":6267,"slug":6268,"articleIntro":-1,"category":6269},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[6270],{"metadata":6271,"sys":6274,"fields":6281},{"tags":6272,"concepts":6273},[],[],{"space":6275,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6277,"publishedVersion":418,"revision":62,"contentType":6279,"locale":29},{"sys":6276},{"type":12,"linkType":13,"id":14},{"sys":6278},{"id":21,"type":12,"linkType":22},{"sys":6280},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6282,"metaTitle":428,"metaDescription":429,"mainTitle":6283,"subtitle":447,"heroImage":6298,"ctaButton":470,"ctaLink":471},[427],{"data":6284,"content":6285,"nodeType":74},{},[6286,6292],{"data":6287,"content":6288,"nodeType":78},{},[6289],{"data":6290,"marks":6291,"value":439,"nodeType":82},{},[],{"data":6293,"content":6294,"nodeType":87},{},[6295],{"data":6296,"marks":6297,"value":446,"nodeType":82},{},[],{"metadata":6299,"sys":6302,"fields":6307},{"tags":6300,"concepts":6301},[],[],{"space":6303,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6305,"publishedVersion":62,"revision":44,"locale":29},{"sys":6304},{"type":12,"linkType":13,"id":14},{"sys":6306},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6308},{"url":462,"details":6309,"fileName":468,"contentType":469},{"size":464,"image":6310},{"width":466,"height":467},{"sys":6312,"fields":6315},{"id":6313,"createdAt":6314},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":6316,"slug":6317,"articleIntro":6316,"category":6318},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[6319],{"metadata":6320,"sys":6323,"fields":6330},{"tags":6321,"concepts":6322},[],[],{"space":6324,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6326,"publishedVersion":418,"revision":62,"contentType":6328,"locale":29},{"sys":6325},{"type":12,"linkType":13,"id":14},{"sys":6327},{"id":21,"type":12,"linkType":22},{"sys":6329},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6331,"metaTitle":428,"metaDescription":429,"mainTitle":6332,"subtitle":447,"heroImage":6347,"ctaButton":470,"ctaLink":471},[427],{"data":6333,"content":6334,"nodeType":74},{},[6335,6341],{"data":6336,"content":6337,"nodeType":78},{},[6338],{"data":6339,"marks":6340,"value":439,"nodeType":82},{},[],{"data":6342,"content":6343,"nodeType":87},{},[6344],{"data":6345,"marks":6346,"value":446,"nodeType":82},{},[],{"metadata":6348,"sys":6351,"fields":6356},{"tags":6349,"concepts":6350},[],[],{"space":6352,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6354,"publishedVersion":62,"revision":44,"locale":29},{"sys":6353},{"type":12,"linkType":13,"id":14},{"sys":6355},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6357},{"url":462,"details":6358,"fileName":468,"contentType":469},{"size":464,"image":6359},{"width":466,"height":467},{"sys":6361,"fields":6364},{"id":6362,"createdAt":6363},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":6365,"slug":6366,"articleIntro":6365,"category":6367},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[6368],{"metadata":6369,"sys":6372,"fields":6379},{"tags":6370,"concepts":6371},[],[],{"space":6373,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6375,"publishedVersion":418,"revision":62,"contentType":6377,"locale":29},{"sys":6374},{"type":12,"linkType":13,"id":14},{"sys":6376},{"id":21,"type":12,"linkType":22},{"sys":6378},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6380,"metaTitle":428,"metaDescription":429,"mainTitle":6381,"subtitle":447,"heroImage":6396,"ctaButton":470,"ctaLink":471},[427],{"data":6382,"content":6383,"nodeType":74},{},[6384,6390],{"data":6385,"content":6386,"nodeType":78},{},[6387],{"data":6388,"marks":6389,"value":439,"nodeType":82},{},[],{"data":6391,"content":6392,"nodeType":87},{},[6393],{"data":6394,"marks":6395,"value":446,"nodeType":82},{},[],{"metadata":6397,"sys":6400,"fields":6405},{"tags":6398,"concepts":6399},[],[],{"space":6401,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6403,"publishedVersion":62,"revision":44,"locale":29},{"sys":6402},{"type":12,"linkType":13,"id":14},{"sys":6404},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6406},{"url":462,"details":6407,"fileName":468,"contentType":469},{"size":464,"image":6408},{"width":466,"height":467},{"sys":6410,"fields":6413},{"id":6411,"createdAt":6412},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":6414,"slug":6415,"articleIntro":6414,"category":6416},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[6417],{"metadata":6418,"sys":6421,"fields":6428},{"tags":6419,"concepts":6420},[],[],{"space":6422,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6424,"publishedVersion":418,"revision":62,"contentType":6426,"locale":29},{"sys":6423},{"type":12,"linkType":13,"id":14},{"sys":6425},{"id":21,"type":12,"linkType":22},{"sys":6427},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6429,"metaTitle":428,"metaDescription":429,"mainTitle":6430,"subtitle":447,"heroImage":6445,"ctaButton":470,"ctaLink":471},[427],{"data":6431,"content":6432,"nodeType":74},{},[6433,6439],{"data":6434,"content":6435,"nodeType":78},{},[6436],{"data":6437,"marks":6438,"value":439,"nodeType":82},{},[],{"data":6440,"content":6441,"nodeType":87},{},[6442],{"data":6443,"marks":6444,"value":446,"nodeType":82},{},[],{"metadata":6446,"sys":6449,"fields":6454},{"tags":6447,"concepts":6448},[],[],{"space":6450,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6452,"publishedVersion":62,"revision":44,"locale":29},{"sys":6451},{"type":12,"linkType":13,"id":14},{"sys":6453},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6455},{"url":462,"details":6456,"fileName":468,"contentType":469},{"size":464,"image":6457},{"width":466,"height":467},{"sys":6459,"fields":6462},{"id":6460,"createdAt":6461},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":6463,"slug":6464,"articleIntro":-1,"category":6465},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[6466],{"metadata":6467,"sys":6470,"fields":6477},{"tags":6468,"concepts":6469},[],[],{"space":6471,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6473,"publishedVersion":418,"revision":62,"contentType":6475,"locale":29},{"sys":6472},{"type":12,"linkType":13,"id":14},{"sys":6474},{"id":21,"type":12,"linkType":22},{"sys":6476},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6478,"metaTitle":428,"metaDescription":429,"mainTitle":6479,"subtitle":447,"heroImage":6494,"ctaButton":470,"ctaLink":471},[427],{"data":6480,"content":6481,"nodeType":74},{},[6482,6488],{"data":6483,"content":6484,"nodeType":78},{},[6485],{"data":6486,"marks":6487,"value":439,"nodeType":82},{},[],{"data":6489,"content":6490,"nodeType":87},{},[6491],{"data":6492,"marks":6493,"value":446,"nodeType":82},{},[],{"metadata":6495,"sys":6498,"fields":6503},{"tags":6496,"concepts":6497},[],[],{"space":6499,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6501,"publishedVersion":62,"revision":44,"locale":29},{"sys":6500},{"type":12,"linkType":13,"id":14},{"sys":6502},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6504},{"url":462,"details":6505,"fileName":468,"contentType":469},{"size":464,"image":6506},{"width":466,"height":467},{"sys":6508,"fields":6511},{"id":6509,"createdAt":6510},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":6512,"slug":6513,"articleIntro":6512,"category":6514},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[6515],{"metadata":6516,"sys":6519,"fields":6526},{"tags":6517,"concepts":6518},[],[],{"space":6520,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6522,"publishedVersion":418,"revision":62,"contentType":6524,"locale":29},{"sys":6521},{"type":12,"linkType":13,"id":14},{"sys":6523},{"id":21,"type":12,"linkType":22},{"sys":6525},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6527,"metaTitle":428,"metaDescription":429,"mainTitle":6528,"subtitle":447,"heroImage":6543,"ctaButton":470,"ctaLink":471},[427],{"data":6529,"content":6530,"nodeType":74},{},[6531,6537],{"data":6532,"content":6533,"nodeType":78},{},[6534],{"data":6535,"marks":6536,"value":439,"nodeType":82},{},[],{"data":6538,"content":6539,"nodeType":87},{},[6540],{"data":6541,"marks":6542,"value":446,"nodeType":82},{},[],{"metadata":6544,"sys":6547,"fields":6552},{"tags":6545,"concepts":6546},[],[],{"space":6548,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6550,"publishedVersion":62,"revision":44,"locale":29},{"sys":6549},{"type":12,"linkType":13,"id":14},{"sys":6551},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6553},{"url":462,"details":6554,"fileName":468,"contentType":469},{"size":464,"image":6555},{"width":466,"height":467},{"sys":6557,"fields":6560},{"id":6558,"createdAt":6559},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":6561,"slug":6562,"articleIntro":6561,"category":6563},"472 - Comptes d'attente","compte-472-comptes-d-attente",[6564],{"metadata":6565,"sys":6568,"fields":6575},{"tags":6566,"concepts":6567},[],[],{"space":6569,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6571,"publishedVersion":418,"revision":62,"contentType":6573,"locale":29},{"sys":6570},{"type":12,"linkType":13,"id":14},{"sys":6572},{"id":21,"type":12,"linkType":22},{"sys":6574},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6576,"metaTitle":428,"metaDescription":429,"mainTitle":6577,"subtitle":447,"heroImage":6592,"ctaButton":470,"ctaLink":471},[427],{"data":6578,"content":6579,"nodeType":74},{},[6580,6586],{"data":6581,"content":6582,"nodeType":78},{},[6583],{"data":6584,"marks":6585,"value":439,"nodeType":82},{},[],{"data":6587,"content":6588,"nodeType":87},{},[6589],{"data":6590,"marks":6591,"value":446,"nodeType":82},{},[],{"metadata":6593,"sys":6596,"fields":6601},{"tags":6594,"concepts":6595},[],[],{"space":6597,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6599,"publishedVersion":62,"revision":44,"locale":29},{"sys":6598},{"type":12,"linkType":13,"id":14},{"sys":6600},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6602},{"url":462,"details":6603,"fileName":468,"contentType":469},{"size":464,"image":6604},{"width":466,"height":467},{"sys":6606,"fields":6609},{"id":6607,"createdAt":6608},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":6610,"slug":6611,"articleIntro":-1,"category":6612},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[6613],{"metadata":6614,"sys":6617,"fields":6624},{"tags":6615,"concepts":6616},[],[],{"space":6618,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6620,"publishedVersion":418,"revision":62,"contentType":6622,"locale":29},{"sys":6619},{"type":12,"linkType":13,"id":14},{"sys":6621},{"id":21,"type":12,"linkType":22},{"sys":6623},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6625,"metaTitle":428,"metaDescription":429,"mainTitle":6626,"subtitle":447,"heroImage":6641,"ctaButton":470,"ctaLink":471},[427],{"data":6627,"content":6628,"nodeType":74},{},[6629,6635],{"data":6630,"content":6631,"nodeType":78},{},[6632],{"data":6633,"marks":6634,"value":439,"nodeType":82},{},[],{"data":6636,"content":6637,"nodeType":87},{},[6638],{"data":6639,"marks":6640,"value":446,"nodeType":82},{},[],{"metadata":6642,"sys":6645,"fields":6650},{"tags":6643,"concepts":6644},[],[],{"space":6646,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6648,"publishedVersion":62,"revision":44,"locale":29},{"sys":6647},{"type":12,"linkType":13,"id":14},{"sys":6649},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6651},{"url":462,"details":6652,"fileName":468,"contentType":469},{"size":464,"image":6653},{"width":466,"height":467},{"sys":6655,"fields":6658},{"id":6656,"createdAt":6657},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":6659,"slug":6660,"articleIntro":6659,"category":6661},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[6662],{"metadata":6663,"sys":6666,"fields":6673},{"tags":6664,"concepts":6665},[],[],{"space":6667,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6669,"publishedVersion":418,"revision":62,"contentType":6671,"locale":29},{"sys":6668},{"type":12,"linkType":13,"id":14},{"sys":6670},{"id":21,"type":12,"linkType":22},{"sys":6672},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6674,"metaTitle":428,"metaDescription":429,"mainTitle":6675,"subtitle":447,"heroImage":6690,"ctaButton":470,"ctaLink":471},[427],{"data":6676,"content":6677,"nodeType":74},{},[6678,6684],{"data":6679,"content":6680,"nodeType":78},{},[6681],{"data":6682,"marks":6683,"value":439,"nodeType":82},{},[],{"data":6685,"content":6686,"nodeType":87},{},[6687],{"data":6688,"marks":6689,"value":446,"nodeType":82},{},[],{"metadata":6691,"sys":6694,"fields":6699},{"tags":6692,"concepts":6693},[],[],{"space":6695,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6697,"publishedVersion":62,"revision":44,"locale":29},{"sys":6696},{"type":12,"linkType":13,"id":14},{"sys":6698},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6700},{"url":462,"details":6701,"fileName":468,"contentType":469},{"size":464,"image":6702},{"width":466,"height":467},{"sys":6704,"fields":6707},{"id":6705,"createdAt":6706},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":6708,"slug":6709,"articleIntro":6708,"category":6710},"6097 - de marchandises","compte-6097-de-marchandises",[6711],{"metadata":6712,"sys":6715,"fields":6722},{"tags":6713,"concepts":6714},[],[],{"space":6716,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6718,"publishedVersion":418,"revision":62,"contentType":6720,"locale":29},{"sys":6717},{"type":12,"linkType":13,"id":14},{"sys":6719},{"id":21,"type":12,"linkType":22},{"sys":6721},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6723,"metaTitle":428,"metaDescription":429,"mainTitle":6724,"subtitle":447,"heroImage":6739,"ctaButton":470,"ctaLink":471},[427],{"data":6725,"content":6726,"nodeType":74},{},[6727,6733],{"data":6728,"content":6729,"nodeType":78},{},[6730],{"data":6731,"marks":6732,"value":439,"nodeType":82},{},[],{"data":6734,"content":6735,"nodeType":87},{},[6736],{"data":6737,"marks":6738,"value":446,"nodeType":82},{},[],{"metadata":6740,"sys":6743,"fields":6748},{"tags":6741,"concepts":6742},[],[],{"space":6744,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6746,"publishedVersion":62,"revision":44,"locale":29},{"sys":6745},{"type":12,"linkType":13,"id":14},{"sys":6747},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6749},{"url":462,"details":6750,"fileName":468,"contentType":469},{"size":464,"image":6751},{"width":466,"height":467},{"sys":6753,"fields":6756},{"id":6754,"createdAt":6755},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":6757,"slug":6758,"articleIntro":6757,"category":6759},"78174 - Créances","compte-78174-creances",[6760],{"metadata":6761,"sys":6764,"fields":6771},{"tags":6762,"concepts":6763},[],[],{"space":6765,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6767,"publishedVersion":418,"revision":62,"contentType":6769,"locale":29},{"sys":6766},{"type":12,"linkType":13,"id":14},{"sys":6768},{"id":21,"type":12,"linkType":22},{"sys":6770},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6772,"metaTitle":428,"metaDescription":429,"mainTitle":6773,"subtitle":447,"heroImage":6788,"ctaButton":470,"ctaLink":471},[427],{"data":6774,"content":6775,"nodeType":74},{},[6776,6782],{"data":6777,"content":6778,"nodeType":78},{},[6779],{"data":6780,"marks":6781,"value":439,"nodeType":82},{},[],{"data":6783,"content":6784,"nodeType":87},{},[6785],{"data":6786,"marks":6787,"value":446,"nodeType":82},{},[],{"metadata":6789,"sys":6792,"fields":6797},{"tags":6790,"concepts":6791},[],[],{"space":6793,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6795,"publishedVersion":62,"revision":44,"locale":29},{"sys":6794},{"type":12,"linkType":13,"id":14},{"sys":6796},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6798},{"url":462,"details":6799,"fileName":468,"contentType":469},{"size":464,"image":6800},{"width":466,"height":467},{"sys":6802,"fields":6805},{"id":6803,"createdAt":6804},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":6806,"slug":6807,"articleIntro":6806,"category":6808},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[6809],{"metadata":6810,"sys":6813,"fields":6820},{"tags":6811,"concepts":6812},[],[],{"space":6814,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6816,"publishedVersion":418,"revision":62,"contentType":6818,"locale":29},{"sys":6815},{"type":12,"linkType":13,"id":14},{"sys":6817},{"id":21,"type":12,"linkType":22},{"sys":6819},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6821,"metaTitle":428,"metaDescription":429,"mainTitle":6822,"subtitle":447,"heroImage":6837,"ctaButton":470,"ctaLink":471},[427],{"data":6823,"content":6824,"nodeType":74},{},[6825,6831],{"data":6826,"content":6827,"nodeType":78},{},[6828],{"data":6829,"marks":6830,"value":439,"nodeType":82},{},[],{"data":6832,"content":6833,"nodeType":87},{},[6834],{"data":6835,"marks":6836,"value":446,"nodeType":82},{},[],{"metadata":6838,"sys":6841,"fields":6846},{"tags":6839,"concepts":6840},[],[],{"space":6842,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6844,"publishedVersion":62,"revision":44,"locale":29},{"sys":6843},{"type":12,"linkType":13,"id":14},{"sys":6845},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6847},{"url":462,"details":6848,"fileName":468,"contentType":469},{"size":464,"image":6849},{"width":466,"height":467},{"sys":6851,"fields":6854},{"id":6852,"createdAt":6853},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":6855,"slug":6856,"articleIntro":6855,"category":6857},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[6858],{"metadata":6859,"sys":6862,"fields":6869},{"tags":6860,"concepts":6861},[],[],{"space":6863,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6865,"publishedVersion":418,"revision":62,"contentType":6867,"locale":29},{"sys":6864},{"type":12,"linkType":13,"id":14},{"sys":6866},{"id":21,"type":12,"linkType":22},{"sys":6868},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6870,"metaTitle":428,"metaDescription":429,"mainTitle":6871,"subtitle":447,"heroImage":6886,"ctaButton":470,"ctaLink":471},[427],{"data":6872,"content":6873,"nodeType":74},{},[6874,6880],{"data":6875,"content":6876,"nodeType":78},{},[6877],{"data":6878,"marks":6879,"value":439,"nodeType":82},{},[],{"data":6881,"content":6882,"nodeType":87},{},[6883],{"data":6884,"marks":6885,"value":446,"nodeType":82},{},[],{"metadata":6887,"sys":6890,"fields":6895},{"tags":6888,"concepts":6889},[],[],{"space":6891,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6893,"publishedVersion":62,"revision":44,"locale":29},{"sys":6892},{"type":12,"linkType":13,"id":14},{"sys":6894},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6896},{"url":462,"details":6897,"fileName":468,"contentType":469},{"size":464,"image":6898},{"width":466,"height":467},{"sys":6900,"fields":6903},{"id":6901,"createdAt":6902},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":6904,"slug":6905,"articleIntro":6904,"category":6906},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[6907],{"metadata":6908,"sys":6911,"fields":6918},{"tags":6909,"concepts":6910},[],[],{"space":6912,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6914,"publishedVersion":418,"revision":62,"contentType":6916,"locale":29},{"sys":6913},{"type":12,"linkType":13,"id":14},{"sys":6915},{"id":21,"type":12,"linkType":22},{"sys":6917},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6919,"metaTitle":428,"metaDescription":429,"mainTitle":6920,"subtitle":447,"heroImage":6935,"ctaButton":470,"ctaLink":471},[427],{"data":6921,"content":6922,"nodeType":74},{},[6923,6929],{"data":6924,"content":6925,"nodeType":78},{},[6926],{"data":6927,"marks":6928,"value":439,"nodeType":82},{},[],{"data":6930,"content":6931,"nodeType":87},{},[6932],{"data":6933,"marks":6934,"value":446,"nodeType":82},{},[],{"metadata":6936,"sys":6939,"fields":6944},{"tags":6937,"concepts":6938},[],[],{"space":6940,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6942,"publishedVersion":62,"revision":44,"locale":29},{"sys":6941},{"type":12,"linkType":13,"id":14},{"sys":6943},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6945},{"url":462,"details":6946,"fileName":468,"contentType":469},{"size":464,"image":6947},{"width":466,"height":467},{"sys":6949,"fields":6952},{"id":6950,"createdAt":6951},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":6953,"slug":6954,"articleIntro":-1,"category":6955},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[6956],{"metadata":6957,"sys":6960,"fields":6967},{"tags":6958,"concepts":6959},[],[],{"space":6961,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":6963,"publishedVersion":418,"revision":62,"contentType":6965,"locale":29},{"sys":6962},{"type":12,"linkType":13,"id":14},{"sys":6964},{"id":21,"type":12,"linkType":22},{"sys":6966},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":6968,"metaTitle":428,"metaDescription":429,"mainTitle":6969,"subtitle":447,"heroImage":6984,"ctaButton":470,"ctaLink":471},[427],{"data":6970,"content":6971,"nodeType":74},{},[6972,6978],{"data":6973,"content":6974,"nodeType":78},{},[6975],{"data":6976,"marks":6977,"value":439,"nodeType":82},{},[],{"data":6979,"content":6980,"nodeType":87},{},[6981],{"data":6982,"marks":6983,"value":446,"nodeType":82},{},[],{"metadata":6985,"sys":6988,"fields":6993},{"tags":6986,"concepts":6987},[],[],{"space":6989,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":6991,"publishedVersion":62,"revision":44,"locale":29},{"sys":6990},{"type":12,"linkType":13,"id":14},{"sys":6992},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":6994},{"url":462,"details":6995,"fileName":468,"contentType":469},{"size":464,"image":6996},{"width":466,"height":467},{"sys":6998,"fields":7001},{"id":6999,"createdAt":7000},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":7002,"slug":7003,"articleIntro":7002,"category":7004},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[7005],{"metadata":7006,"sys":7009,"fields":7016},{"tags":7007,"concepts":7008},[],[],{"space":7010,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7012,"publishedVersion":418,"revision":62,"contentType":7014,"locale":29},{"sys":7011},{"type":12,"linkType":13,"id":14},{"sys":7013},{"id":21,"type":12,"linkType":22},{"sys":7015},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7017,"metaTitle":428,"metaDescription":429,"mainTitle":7018,"subtitle":447,"heroImage":7033,"ctaButton":470,"ctaLink":471},[427],{"data":7019,"content":7020,"nodeType":74},{},[7021,7027],{"data":7022,"content":7023,"nodeType":78},{},[7024],{"data":7025,"marks":7026,"value":439,"nodeType":82},{},[],{"data":7028,"content":7029,"nodeType":87},{},[7030],{"data":7031,"marks":7032,"value":446,"nodeType":82},{},[],{"metadata":7034,"sys":7037,"fields":7042},{"tags":7035,"concepts":7036},[],[],{"space":7038,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7040,"publishedVersion":62,"revision":44,"locale":29},{"sys":7039},{"type":12,"linkType":13,"id":14},{"sys":7041},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7043},{"url":462,"details":7044,"fileName":468,"contentType":469},{"size":464,"image":7045},{"width":466,"height":467},{"sys":7047,"fields":7050},{"id":7048,"createdAt":7049},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":7051,"slug":7052,"articleIntro":-1,"category":7053},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[7054],{"metadata":7055,"sys":7058,"fields":7065},{"tags":7056,"concepts":7057},[],[],{"space":7059,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7061,"publishedVersion":418,"revision":62,"contentType":7063,"locale":29},{"sys":7060},{"type":12,"linkType":13,"id":14},{"sys":7062},{"id":21,"type":12,"linkType":22},{"sys":7064},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7066,"metaTitle":428,"metaDescription":429,"mainTitle":7067,"subtitle":447,"heroImage":7082,"ctaButton":470,"ctaLink":471},[427],{"data":7068,"content":7069,"nodeType":74},{},[7070,7076],{"data":7071,"content":7072,"nodeType":78},{},[7073],{"data":7074,"marks":7075,"value":439,"nodeType":82},{},[],{"data":7077,"content":7078,"nodeType":87},{},[7079],{"data":7080,"marks":7081,"value":446,"nodeType":82},{},[],{"metadata":7083,"sys":7086,"fields":7091},{"tags":7084,"concepts":7085},[],[],{"space":7087,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7089,"publishedVersion":62,"revision":44,"locale":29},{"sys":7088},{"type":12,"linkType":13,"id":14},{"sys":7090},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7092},{"url":462,"details":7093,"fileName":468,"contentType":469},{"size":464,"image":7094},{"width":466,"height":467},{"sys":7096,"fields":7099},{"id":7097,"createdAt":7098},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":7100,"slug":7101,"articleIntro":7100,"category":7102},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[7103],{"metadata":7104,"sys":7107,"fields":7114},{"tags":7105,"concepts":7106},[],[],{"space":7108,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7110,"publishedVersion":418,"revision":62,"contentType":7112,"locale":29},{"sys":7109},{"type":12,"linkType":13,"id":14},{"sys":7111},{"id":21,"type":12,"linkType":22},{"sys":7113},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7115,"metaTitle":428,"metaDescription":429,"mainTitle":7116,"subtitle":447,"heroImage":7131,"ctaButton":470,"ctaLink":471},[427],{"data":7117,"content":7118,"nodeType":74},{},[7119,7125],{"data":7120,"content":7121,"nodeType":78},{},[7122],{"data":7123,"marks":7124,"value":439,"nodeType":82},{},[],{"data":7126,"content":7127,"nodeType":87},{},[7128],{"data":7129,"marks":7130,"value":446,"nodeType":82},{},[],{"metadata":7132,"sys":7135,"fields":7140},{"tags":7133,"concepts":7134},[],[],{"space":7136,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7138,"publishedVersion":62,"revision":44,"locale":29},{"sys":7137},{"type":12,"linkType":13,"id":14},{"sys":7139},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7141},{"url":462,"details":7142,"fileName":468,"contentType":469},{"size":464,"image":7143},{"width":466,"height":467},{"sys":7145,"fields":7148},{"id":7146,"createdAt":7147},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":7149,"slug":7150,"articleIntro":7149,"category":7151},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[7152],{"metadata":7153,"sys":7156,"fields":7163},{"tags":7154,"concepts":7155},[],[],{"space":7157,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7159,"publishedVersion":418,"revision":62,"contentType":7161,"locale":29},{"sys":7158},{"type":12,"linkType":13,"id":14},{"sys":7160},{"id":21,"type":12,"linkType":22},{"sys":7162},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7164,"metaTitle":428,"metaDescription":429,"mainTitle":7165,"subtitle":447,"heroImage":7180,"ctaButton":470,"ctaLink":471},[427],{"data":7166,"content":7167,"nodeType":74},{},[7168,7174],{"data":7169,"content":7170,"nodeType":78},{},[7171],{"data":7172,"marks":7173,"value":439,"nodeType":82},{},[],{"data":7175,"content":7176,"nodeType":87},{},[7177],{"data":7178,"marks":7179,"value":446,"nodeType":82},{},[],{"metadata":7181,"sys":7184,"fields":7189},{"tags":7182,"concepts":7183},[],[],{"space":7185,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7187,"publishedVersion":62,"revision":44,"locale":29},{"sys":7186},{"type":12,"linkType":13,"id":14},{"sys":7188},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7190},{"url":462,"details":7191,"fileName":468,"contentType":469},{"size":464,"image":7192},{"width":466,"height":467},{"sys":7194,"fields":7197},{"id":7195,"createdAt":7196},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":7198,"slug":7199,"articleIntro":7198,"category":7200},"475 - Comptes d'attente","compte-475-comptes-d-attente",[7201],{"metadata":7202,"sys":7205,"fields":7212},{"tags":7203,"concepts":7204},[],[],{"space":7206,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7208,"publishedVersion":418,"revision":62,"contentType":7210,"locale":29},{"sys":7207},{"type":12,"linkType":13,"id":14},{"sys":7209},{"id":21,"type":12,"linkType":22},{"sys":7211},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7213,"metaTitle":428,"metaDescription":429,"mainTitle":7214,"subtitle":447,"heroImage":7229,"ctaButton":470,"ctaLink":471},[427],{"data":7215,"content":7216,"nodeType":74},{},[7217,7223],{"data":7218,"content":7219,"nodeType":78},{},[7220],{"data":7221,"marks":7222,"value":439,"nodeType":82},{},[],{"data":7224,"content":7225,"nodeType":87},{},[7226],{"data":7227,"marks":7228,"value":446,"nodeType":82},{},[],{"metadata":7230,"sys":7233,"fields":7238},{"tags":7231,"concepts":7232},[],[],{"space":7234,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7236,"publishedVersion":62,"revision":44,"locale":29},{"sys":7235},{"type":12,"linkType":13,"id":14},{"sys":7237},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7239},{"url":462,"details":7240,"fileName":468,"contentType":469},{"size":464,"image":7241},{"width":466,"height":467},{"sys":7243,"fields":7246},{"id":7244,"createdAt":7245},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":7247,"slug":7248,"articleIntro":7247,"category":7249},"Compte 503 - Actions","compte-503-actions",[7250],{"metadata":7251,"sys":7254,"fields":7261},{"tags":7252,"concepts":7253},[],[],{"space":7255,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7257,"publishedVersion":418,"revision":62,"contentType":7259,"locale":29},{"sys":7256},{"type":12,"linkType":13,"id":14},{"sys":7258},{"id":21,"type":12,"linkType":22},{"sys":7260},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7262,"metaTitle":428,"metaDescription":429,"mainTitle":7263,"subtitle":447,"heroImage":7278,"ctaButton":470,"ctaLink":471},[427],{"data":7264,"content":7265,"nodeType":74},{},[7266,7272],{"data":7267,"content":7268,"nodeType":78},{},[7269],{"data":7270,"marks":7271,"value":439,"nodeType":82},{},[],{"data":7273,"content":7274,"nodeType":87},{},[7275],{"data":7276,"marks":7277,"value":446,"nodeType":82},{},[],{"metadata":7279,"sys":7282,"fields":7287},{"tags":7280,"concepts":7281},[],[],{"space":7283,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7285,"publishedVersion":62,"revision":44,"locale":29},{"sys":7284},{"type":12,"linkType":13,"id":14},{"sys":7286},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7288},{"url":462,"details":7289,"fileName":468,"contentType":469},{"size":464,"image":7290},{"width":466,"height":467},{"sys":7292,"fields":7295},{"id":7293,"createdAt":7294},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":7296,"slug":7297,"articleIntro":-1,"category":7298},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[7299],{"metadata":7300,"sys":7303,"fields":7310},{"tags":7301,"concepts":7302},[],[],{"space":7304,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7306,"publishedVersion":418,"revision":62,"contentType":7308,"locale":29},{"sys":7305},{"type":12,"linkType":13,"id":14},{"sys":7307},{"id":21,"type":12,"linkType":22},{"sys":7309},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7311,"metaTitle":428,"metaDescription":429,"mainTitle":7312,"subtitle":447,"heroImage":7327,"ctaButton":470,"ctaLink":471},[427],{"data":7313,"content":7314,"nodeType":74},{},[7315,7321],{"data":7316,"content":7317,"nodeType":78},{},[7318],{"data":7319,"marks":7320,"value":439,"nodeType":82},{},[],{"data":7322,"content":7323,"nodeType":87},{},[7324],{"data":7325,"marks":7326,"value":446,"nodeType":82},{},[],{"metadata":7328,"sys":7331,"fields":7336},{"tags":7329,"concepts":7330},[],[],{"space":7332,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7334,"publishedVersion":62,"revision":44,"locale":29},{"sys":7333},{"type":12,"linkType":13,"id":14},{"sys":7335},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7337},{"url":462,"details":7338,"fileName":468,"contentType":469},{"size":464,"image":7339},{"width":466,"height":467},{"sys":7341,"fields":7344},{"id":7342,"createdAt":7343},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":7345,"slug":7346,"articleIntro":7345,"category":7347},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[7348],{"metadata":7349,"sys":7352,"fields":7359},{"tags":7350,"concepts":7351},[],[],{"space":7353,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7355,"publishedVersion":418,"revision":62,"contentType":7357,"locale":29},{"sys":7354},{"type":12,"linkType":13,"id":14},{"sys":7356},{"id":21,"type":12,"linkType":22},{"sys":7358},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7360,"metaTitle":428,"metaDescription":429,"mainTitle":7361,"subtitle":447,"heroImage":7376,"ctaButton":470,"ctaLink":471},[427],{"data":7362,"content":7363,"nodeType":74},{},[7364,7370],{"data":7365,"content":7366,"nodeType":78},{},[7367],{"data":7368,"marks":7369,"value":439,"nodeType":82},{},[],{"data":7371,"content":7372,"nodeType":87},{},[7373],{"data":7374,"marks":7375,"value":446,"nodeType":82},{},[],{"metadata":7377,"sys":7380,"fields":7385},{"tags":7378,"concepts":7379},[],[],{"space":7381,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7383,"publishedVersion":62,"revision":44,"locale":29},{"sys":7382},{"type":12,"linkType":13,"id":14},{"sys":7384},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7386},{"url":462,"details":7387,"fileName":468,"contentType":469},{"size":464,"image":7388},{"width":466,"height":467},{"sys":7390,"fields":7393},{"id":7391,"createdAt":7392},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":7394,"slug":7395,"articleIntro":7394,"category":7396},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[7397],{"metadata":7398,"sys":7401,"fields":7408},{"tags":7399,"concepts":7400},[],[],{"space":7402,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7404,"publishedVersion":418,"revision":62,"contentType":7406,"locale":29},{"sys":7403},{"type":12,"linkType":13,"id":14},{"sys":7405},{"id":21,"type":12,"linkType":22},{"sys":7407},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7409,"metaTitle":428,"metaDescription":429,"mainTitle":7410,"subtitle":447,"heroImage":7425,"ctaButton":470,"ctaLink":471},[427],{"data":7411,"content":7412,"nodeType":74},{},[7413,7419],{"data":7414,"content":7415,"nodeType":78},{},[7416],{"data":7417,"marks":7418,"value":439,"nodeType":82},{},[],{"data":7420,"content":7421,"nodeType":87},{},[7422],{"data":7423,"marks":7424,"value":446,"nodeType":82},{},[],{"metadata":7426,"sys":7429,"fields":7434},{"tags":7427,"concepts":7428},[],[],{"space":7430,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7432,"publishedVersion":62,"revision":44,"locale":29},{"sys":7431},{"type":12,"linkType":13,"id":14},{"sys":7433},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7435},{"url":462,"details":7436,"fileName":468,"contentType":469},{"size":464,"image":7437},{"width":466,"height":467},{"sys":7439,"fields":7442},{"id":7440,"createdAt":7441},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":7443,"slug":7444,"articleIntro":7443,"category":7445},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[7446],{"metadata":7447,"sys":7450,"fields":7457},{"tags":7448,"concepts":7449},[],[],{"space":7451,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7453,"publishedVersion":418,"revision":62,"contentType":7455,"locale":29},{"sys":7452},{"type":12,"linkType":13,"id":14},{"sys":7454},{"id":21,"type":12,"linkType":22},{"sys":7456},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7458,"metaTitle":428,"metaDescription":429,"mainTitle":7459,"subtitle":447,"heroImage":7474,"ctaButton":470,"ctaLink":471},[427],{"data":7460,"content":7461,"nodeType":74},{},[7462,7468],{"data":7463,"content":7464,"nodeType":78},{},[7465],{"data":7466,"marks":7467,"value":439,"nodeType":82},{},[],{"data":7469,"content":7470,"nodeType":87},{},[7471],{"data":7472,"marks":7473,"value":446,"nodeType":82},{},[],{"metadata":7475,"sys":7478,"fields":7483},{"tags":7476,"concepts":7477},[],[],{"space":7479,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7481,"publishedVersion":62,"revision":44,"locale":29},{"sys":7480},{"type":12,"linkType":13,"id":14},{"sys":7482},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7484},{"url":462,"details":7485,"fileName":468,"contentType":469},{"size":464,"image":7486},{"width":466,"height":467},{"sys":7488,"fields":7491},{"id":7489,"createdAt":7490},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":7492,"slug":7493,"articleIntro":-1,"category":7494},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[7495],{"metadata":7496,"sys":7499,"fields":7506},{"tags":7497,"concepts":7498},[],[],{"space":7500,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7502,"publishedVersion":418,"revision":62,"contentType":7504,"locale":29},{"sys":7501},{"type":12,"linkType":13,"id":14},{"sys":7503},{"id":21,"type":12,"linkType":22},{"sys":7505},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7507,"metaTitle":428,"metaDescription":429,"mainTitle":7508,"subtitle":447,"heroImage":7523,"ctaButton":470,"ctaLink":471},[427],{"data":7509,"content":7510,"nodeType":74},{},[7511,7517],{"data":7512,"content":7513,"nodeType":78},{},[7514],{"data":7515,"marks":7516,"value":439,"nodeType":82},{},[],{"data":7518,"content":7519,"nodeType":87},{},[7520],{"data":7521,"marks":7522,"value":446,"nodeType":82},{},[],{"metadata":7524,"sys":7527,"fields":7532},{"tags":7525,"concepts":7526},[],[],{"space":7528,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7530,"publishedVersion":62,"revision":44,"locale":29},{"sys":7529},{"type":12,"linkType":13,"id":14},{"sys":7531},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7533},{"url":462,"details":7534,"fileName":468,"contentType":469},{"size":464,"image":7535},{"width":466,"height":467},{"sys":7537,"fields":7540},{"id":7538,"createdAt":7539},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":7541,"slug":7542,"articleIntro":7541,"category":7543},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[7544],{"metadata":7545,"sys":7548,"fields":7555},{"tags":7546,"concepts":7547},[],[],{"space":7549,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7551,"publishedVersion":418,"revision":62,"contentType":7553,"locale":29},{"sys":7550},{"type":12,"linkType":13,"id":14},{"sys":7552},{"id":21,"type":12,"linkType":22},{"sys":7554},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7556,"metaTitle":428,"metaDescription":429,"mainTitle":7557,"subtitle":447,"heroImage":7572,"ctaButton":470,"ctaLink":471},[427],{"data":7558,"content":7559,"nodeType":74},{},[7560,7566],{"data":7561,"content":7562,"nodeType":78},{},[7563],{"data":7564,"marks":7565,"value":439,"nodeType":82},{},[],{"data":7567,"content":7568,"nodeType":87},{},[7569],{"data":7570,"marks":7571,"value":446,"nodeType":82},{},[],{"metadata":7573,"sys":7576,"fields":7581},{"tags":7574,"concepts":7575},[],[],{"space":7577,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7579,"publishedVersion":62,"revision":44,"locale":29},{"sys":7578},{"type":12,"linkType":13,"id":14},{"sys":7580},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7582},{"url":462,"details":7583,"fileName":468,"contentType":469},{"size":464,"image":7584},{"width":466,"height":467},{"sys":7586,"fields":7589},{"id":7587,"createdAt":7588},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":7590,"slug":7591,"articleIntro":7590,"category":7592},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[7593],{"metadata":7594,"sys":7597,"fields":7604},{"tags":7595,"concepts":7596},[],[],{"space":7598,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7600,"publishedVersion":418,"revision":62,"contentType":7602,"locale":29},{"sys":7599},{"type":12,"linkType":13,"id":14},{"sys":7601},{"id":21,"type":12,"linkType":22},{"sys":7603},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7605,"metaTitle":428,"metaDescription":429,"mainTitle":7606,"subtitle":447,"heroImage":7621,"ctaButton":470,"ctaLink":471},[427],{"data":7607,"content":7608,"nodeType":74},{},[7609,7615],{"data":7610,"content":7611,"nodeType":78},{},[7612],{"data":7613,"marks":7614,"value":439,"nodeType":82},{},[],{"data":7616,"content":7617,"nodeType":87},{},[7618],{"data":7619,"marks":7620,"value":446,"nodeType":82},{},[],{"metadata":7622,"sys":7625,"fields":7630},{"tags":7623,"concepts":7624},[],[],{"space":7626,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7628,"publishedVersion":62,"revision":44,"locale":29},{"sys":7627},{"type":12,"linkType":13,"id":14},{"sys":7629},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7631},{"url":462,"details":7632,"fileName":468,"contentType":469},{"size":464,"image":7633},{"width":466,"height":467},{"sys":7635,"fields":7638},{"id":7636,"createdAt":7637},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":7639,"slug":7640,"articleIntro":7639,"category":7641},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[7642],{"metadata":7643,"sys":7646,"fields":7653},{"tags":7644,"concepts":7645},[],[],{"space":7647,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7649,"publishedVersion":418,"revision":62,"contentType":7651,"locale":29},{"sys":7648},{"type":12,"linkType":13,"id":14},{"sys":7650},{"id":21,"type":12,"linkType":22},{"sys":7652},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7654,"metaTitle":428,"metaDescription":429,"mainTitle":7655,"subtitle":447,"heroImage":7670,"ctaButton":470,"ctaLink":471},[427],{"data":7656,"content":7657,"nodeType":74},{},[7658,7664],{"data":7659,"content":7660,"nodeType":78},{},[7661],{"data":7662,"marks":7663,"value":439,"nodeType":82},{},[],{"data":7665,"content":7666,"nodeType":87},{},[7667],{"data":7668,"marks":7669,"value":446,"nodeType":82},{},[],{"metadata":7671,"sys":7674,"fields":7679},{"tags":7672,"concepts":7673},[],[],{"space":7675,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7677,"publishedVersion":62,"revision":44,"locale":29},{"sys":7676},{"type":12,"linkType":13,"id":14},{"sys":7678},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7680},{"url":462,"details":7681,"fileName":468,"contentType":469},{"size":464,"image":7682},{"width":466,"height":467},{"sys":7684,"fields":7687},{"id":7685,"createdAt":7686},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":7688,"slug":7689,"articleIntro":7688,"category":7690},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[7691],{"metadata":7692,"sys":7695,"fields":7702},{"tags":7693,"concepts":7694},[],[],{"space":7696,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7698,"publishedVersion":418,"revision":62,"contentType":7700,"locale":29},{"sys":7697},{"type":12,"linkType":13,"id":14},{"sys":7699},{"id":21,"type":12,"linkType":22},{"sys":7701},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7703,"metaTitle":428,"metaDescription":429,"mainTitle":7704,"subtitle":447,"heroImage":7719,"ctaButton":470,"ctaLink":471},[427],{"data":7705,"content":7706,"nodeType":74},{},[7707,7713],{"data":7708,"content":7709,"nodeType":78},{},[7710],{"data":7711,"marks":7712,"value":439,"nodeType":82},{},[],{"data":7714,"content":7715,"nodeType":87},{},[7716],{"data":7717,"marks":7718,"value":446,"nodeType":82},{},[],{"metadata":7720,"sys":7723,"fields":7728},{"tags":7721,"concepts":7722},[],[],{"space":7724,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7726,"publishedVersion":62,"revision":44,"locale":29},{"sys":7725},{"type":12,"linkType":13,"id":14},{"sys":7727},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7729},{"url":462,"details":7730,"fileName":468,"contentType":469},{"size":464,"image":7731},{"width":466,"height":467},{"sys":7733,"fields":7736},{"id":7734,"createdAt":7735},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":7737,"slug":7738,"articleIntro":7737,"category":7739},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[7740],{"metadata":7741,"sys":7744,"fields":7751},{"tags":7742,"concepts":7743},[],[],{"space":7745,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7747,"publishedVersion":418,"revision":62,"contentType":7749,"locale":29},{"sys":7746},{"type":12,"linkType":13,"id":14},{"sys":7748},{"id":21,"type":12,"linkType":22},{"sys":7750},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7752,"metaTitle":428,"metaDescription":429,"mainTitle":7753,"subtitle":447,"heroImage":7768,"ctaButton":470,"ctaLink":471},[427],{"data":7754,"content":7755,"nodeType":74},{},[7756,7762],{"data":7757,"content":7758,"nodeType":78},{},[7759],{"data":7760,"marks":7761,"value":439,"nodeType":82},{},[],{"data":7763,"content":7764,"nodeType":87},{},[7765],{"data":7766,"marks":7767,"value":446,"nodeType":82},{},[],{"metadata":7769,"sys":7772,"fields":7777},{"tags":7770,"concepts":7771},[],[],{"space":7773,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7775,"publishedVersion":62,"revision":44,"locale":29},{"sys":7774},{"type":12,"linkType":13,"id":14},{"sys":7776},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7778},{"url":462,"details":7779,"fileName":468,"contentType":469},{"size":464,"image":7780},{"width":466,"height":467},{"sys":7782,"fields":7785},{"id":7783,"createdAt":7784},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":7786,"slug":7787,"articleIntro":7786,"category":7788},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[7789],{"metadata":7790,"sys":7793,"fields":7800},{"tags":7791,"concepts":7792},[],[],{"space":7794,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7796,"publishedVersion":418,"revision":62,"contentType":7798,"locale":29},{"sys":7795},{"type":12,"linkType":13,"id":14},{"sys":7797},{"id":21,"type":12,"linkType":22},{"sys":7799},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7801,"metaTitle":428,"metaDescription":429,"mainTitle":7802,"subtitle":447,"heroImage":7817,"ctaButton":470,"ctaLink":471},[427],{"data":7803,"content":7804,"nodeType":74},{},[7805,7811],{"data":7806,"content":7807,"nodeType":78},{},[7808],{"data":7809,"marks":7810,"value":439,"nodeType":82},{},[],{"data":7812,"content":7813,"nodeType":87},{},[7814],{"data":7815,"marks":7816,"value":446,"nodeType":82},{},[],{"metadata":7818,"sys":7821,"fields":7826},{"tags":7819,"concepts":7820},[],[],{"space":7822,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7824,"publishedVersion":62,"revision":44,"locale":29},{"sys":7823},{"type":12,"linkType":13,"id":14},{"sys":7825},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7827},{"url":462,"details":7828,"fileName":468,"contentType":469},{"size":464,"image":7829},{"width":466,"height":467},{"sys":7831,"fields":7834},{"id":7832,"createdAt":7833},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":7835,"slug":7836,"articleIntro":7835,"category":7837},"Compte 213 - Constructions","compte-213-constructions",[7838],{"metadata":7839,"sys":7842,"fields":7849},{"tags":7840,"concepts":7841},[],[],{"space":7843,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7845,"publishedVersion":418,"revision":62,"contentType":7847,"locale":29},{"sys":7844},{"type":12,"linkType":13,"id":14},{"sys":7846},{"id":21,"type":12,"linkType":22},{"sys":7848},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7850,"metaTitle":428,"metaDescription":429,"mainTitle":7851,"subtitle":447,"heroImage":7866,"ctaButton":470,"ctaLink":471},[427],{"data":7852,"content":7853,"nodeType":74},{},[7854,7860],{"data":7855,"content":7856,"nodeType":78},{},[7857],{"data":7858,"marks":7859,"value":439,"nodeType":82},{},[],{"data":7861,"content":7862,"nodeType":87},{},[7863],{"data":7864,"marks":7865,"value":446,"nodeType":82},{},[],{"metadata":7867,"sys":7870,"fields":7875},{"tags":7868,"concepts":7869},[],[],{"space":7871,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7873,"publishedVersion":62,"revision":44,"locale":29},{"sys":7872},{"type":12,"linkType":13,"id":14},{"sys":7874},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7876},{"url":462,"details":7877,"fileName":468,"contentType":469},{"size":464,"image":7878},{"width":466,"height":467},{"sys":7880,"fields":7883},{"id":7881,"createdAt":7882},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":7884,"slug":7885,"articleIntro":7884,"category":7886},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[7887],{"metadata":7888,"sys":7891,"fields":7898},{"tags":7889,"concepts":7890},[],[],{"space":7892,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7894,"publishedVersion":418,"revision":62,"contentType":7896,"locale":29},{"sys":7893},{"type":12,"linkType":13,"id":14},{"sys":7895},{"id":21,"type":12,"linkType":22},{"sys":7897},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7899,"metaTitle":428,"metaDescription":429,"mainTitle":7900,"subtitle":447,"heroImage":7915,"ctaButton":470,"ctaLink":471},[427],{"data":7901,"content":7902,"nodeType":74},{},[7903,7909],{"data":7904,"content":7905,"nodeType":78},{},[7906],{"data":7907,"marks":7908,"value":439,"nodeType":82},{},[],{"data":7910,"content":7911,"nodeType":87},{},[7912],{"data":7913,"marks":7914,"value":446,"nodeType":82},{},[],{"metadata":7916,"sys":7919,"fields":7924},{"tags":7917,"concepts":7918},[],[],{"space":7920,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7922,"publishedVersion":62,"revision":44,"locale":29},{"sys":7921},{"type":12,"linkType":13,"id":14},{"sys":7923},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7925},{"url":462,"details":7926,"fileName":468,"contentType":469},{"size":464,"image":7927},{"width":466,"height":467},{"sys":7929,"fields":7932},{"id":7930,"createdAt":7931},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":7933,"slug":7934,"articleIntro":-1,"category":7935},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[7936],{"metadata":7937,"sys":7940,"fields":7947},{"tags":7938,"concepts":7939},[],[],{"space":7941,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7943,"publishedVersion":418,"revision":62,"contentType":7945,"locale":29},{"sys":7942},{"type":12,"linkType":13,"id":14},{"sys":7944},{"id":21,"type":12,"linkType":22},{"sys":7946},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7948,"metaTitle":428,"metaDescription":429,"mainTitle":7949,"subtitle":447,"heroImage":7964,"ctaButton":470,"ctaLink":471},[427],{"data":7950,"content":7951,"nodeType":74},{},[7952,7958],{"data":7953,"content":7954,"nodeType":78},{},[7955],{"data":7956,"marks":7957,"value":439,"nodeType":82},{},[],{"data":7959,"content":7960,"nodeType":87},{},[7961],{"data":7962,"marks":7963,"value":446,"nodeType":82},{},[],{"metadata":7965,"sys":7968,"fields":7973},{"tags":7966,"concepts":7967},[],[],{"space":7969,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":7971,"publishedVersion":62,"revision":44,"locale":29},{"sys":7970},{"type":12,"linkType":13,"id":14},{"sys":7972},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":7974},{"url":462,"details":7975,"fileName":468,"contentType":469},{"size":464,"image":7976},{"width":466,"height":467},{"sys":7978,"fields":7981},{"id":7979,"createdAt":7980},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":7982,"slug":7983,"articleIntro":7982,"category":7984},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[7985],{"metadata":7986,"sys":7989,"fields":7996},{"tags":7987,"concepts":7988},[],[],{"space":7990,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":7992,"publishedVersion":418,"revision":62,"contentType":7994,"locale":29},{"sys":7991},{"type":12,"linkType":13,"id":14},{"sys":7993},{"id":21,"type":12,"linkType":22},{"sys":7995},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":7997,"metaTitle":428,"metaDescription":429,"mainTitle":7998,"subtitle":447,"heroImage":8013,"ctaButton":470,"ctaLink":471},[427],{"data":7999,"content":8000,"nodeType":74},{},[8001,8007],{"data":8002,"content":8003,"nodeType":78},{},[8004],{"data":8005,"marks":8006,"value":439,"nodeType":82},{},[],{"data":8008,"content":8009,"nodeType":87},{},[8010],{"data":8011,"marks":8012,"value":446,"nodeType":82},{},[],{"metadata":8014,"sys":8017,"fields":8022},{"tags":8015,"concepts":8016},[],[],{"space":8018,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8020,"publishedVersion":62,"revision":44,"locale":29},{"sys":8019},{"type":12,"linkType":13,"id":14},{"sys":8021},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8023},{"url":462,"details":8024,"fileName":468,"contentType":469},{"size":464,"image":8025},{"width":466,"height":467},{"sys":8027,"fields":8030},{"id":8028,"createdAt":8029},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":8031,"slug":8032,"articleIntro":8031,"category":8033},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[8034],{"metadata":8035,"sys":8038,"fields":8045},{"tags":8036,"concepts":8037},[],[],{"space":8039,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8041,"publishedVersion":418,"revision":62,"contentType":8043,"locale":29},{"sys":8040},{"type":12,"linkType":13,"id":14},{"sys":8042},{"id":21,"type":12,"linkType":22},{"sys":8044},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8046,"metaTitle":428,"metaDescription":429,"mainTitle":8047,"subtitle":447,"heroImage":8062,"ctaButton":470,"ctaLink":471},[427],{"data":8048,"content":8049,"nodeType":74},{},[8050,8056],{"data":8051,"content":8052,"nodeType":78},{},[8053],{"data":8054,"marks":8055,"value":439,"nodeType":82},{},[],{"data":8057,"content":8058,"nodeType":87},{},[8059],{"data":8060,"marks":8061,"value":446,"nodeType":82},{},[],{"metadata":8063,"sys":8066,"fields":8071},{"tags":8064,"concepts":8065},[],[],{"space":8067,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8069,"publishedVersion":62,"revision":44,"locale":29},{"sys":8068},{"type":12,"linkType":13,"id":14},{"sys":8070},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8072},{"url":462,"details":8073,"fileName":468,"contentType":469},{"size":464,"image":8074},{"width":466,"height":467},{"sys":8076,"fields":8079},{"id":8077,"createdAt":8078},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":8080,"slug":8081,"articleIntro":-1,"category":8082},"Compte 512 - Banques","compte-512-banques",[8083],{"metadata":8084,"sys":8087,"fields":8094},{"tags":8085,"concepts":8086},[],[],{"space":8088,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8090,"publishedVersion":418,"revision":62,"contentType":8092,"locale":29},{"sys":8089},{"type":12,"linkType":13,"id":14},{"sys":8091},{"id":21,"type":12,"linkType":22},{"sys":8093},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8095,"metaTitle":428,"metaDescription":429,"mainTitle":8096,"subtitle":447,"heroImage":8111,"ctaButton":470,"ctaLink":471},[427],{"data":8097,"content":8098,"nodeType":74},{},[8099,8105],{"data":8100,"content":8101,"nodeType":78},{},[8102],{"data":8103,"marks":8104,"value":439,"nodeType":82},{},[],{"data":8106,"content":8107,"nodeType":87},{},[8108],{"data":8109,"marks":8110,"value":446,"nodeType":82},{},[],{"metadata":8112,"sys":8115,"fields":8120},{"tags":8113,"concepts":8114},[],[],{"space":8116,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8118,"publishedVersion":62,"revision":44,"locale":29},{"sys":8117},{"type":12,"linkType":13,"id":14},{"sys":8119},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8121},{"url":462,"details":8122,"fileName":468,"contentType":469},{"size":464,"image":8123},{"width":466,"height":467},{"sys":8125,"fields":8128},{"id":8126,"createdAt":8127},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":8129,"slug":8130,"articleIntro":-1,"category":8131},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[8132],{"metadata":8133,"sys":8136,"fields":8143},{"tags":8134,"concepts":8135},[],[],{"space":8137,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8139,"publishedVersion":418,"revision":62,"contentType":8141,"locale":29},{"sys":8138},{"type":12,"linkType":13,"id":14},{"sys":8140},{"id":21,"type":12,"linkType":22},{"sys":8142},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8144,"metaTitle":428,"metaDescription":429,"mainTitle":8145,"subtitle":447,"heroImage":8160,"ctaButton":470,"ctaLink":471},[427],{"data":8146,"content":8147,"nodeType":74},{},[8148,8154],{"data":8149,"content":8150,"nodeType":78},{},[8151],{"data":8152,"marks":8153,"value":439,"nodeType":82},{},[],{"data":8155,"content":8156,"nodeType":87},{},[8157],{"data":8158,"marks":8159,"value":446,"nodeType":82},{},[],{"metadata":8161,"sys":8164,"fields":8169},{"tags":8162,"concepts":8163},[],[],{"space":8165,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8167,"publishedVersion":62,"revision":44,"locale":29},{"sys":8166},{"type":12,"linkType":13,"id":14},{"sys":8168},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8170},{"url":462,"details":8171,"fileName":468,"contentType":469},{"size":464,"image":8172},{"width":466,"height":467},{"sys":8174,"fields":8177},{"id":8175,"createdAt":8176},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":8178,"slug":8179,"articleIntro":8178,"category":8180},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[8181],{"metadata":8182,"sys":8185,"fields":8192},{"tags":8183,"concepts":8184},[],[],{"space":8186,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8188,"publishedVersion":418,"revision":62,"contentType":8190,"locale":29},{"sys":8187},{"type":12,"linkType":13,"id":14},{"sys":8189},{"id":21,"type":12,"linkType":22},{"sys":8191},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8193,"metaTitle":428,"metaDescription":429,"mainTitle":8194,"subtitle":447,"heroImage":8209,"ctaButton":470,"ctaLink":471},[427],{"data":8195,"content":8196,"nodeType":74},{},[8197,8203],{"data":8198,"content":8199,"nodeType":78},{},[8200],{"data":8201,"marks":8202,"value":439,"nodeType":82},{},[],{"data":8204,"content":8205,"nodeType":87},{},[8206],{"data":8207,"marks":8208,"value":446,"nodeType":82},{},[],{"metadata":8210,"sys":8213,"fields":8218},{"tags":8211,"concepts":8212},[],[],{"space":8214,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8216,"publishedVersion":62,"revision":44,"locale":29},{"sys":8215},{"type":12,"linkType":13,"id":14},{"sys":8217},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8219},{"url":462,"details":8220,"fileName":468,"contentType":469},{"size":464,"image":8221},{"width":466,"height":467},{"sys":8223,"fields":8226},{"id":8224,"createdAt":8225},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":8227,"slug":8228,"articleIntro":8227,"category":8229},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[8230],{"metadata":8231,"sys":8234,"fields":8241},{"tags":8232,"concepts":8233},[],[],{"space":8235,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8237,"publishedVersion":418,"revision":62,"contentType":8239,"locale":29},{"sys":8236},{"type":12,"linkType":13,"id":14},{"sys":8238},{"id":21,"type":12,"linkType":22},{"sys":8240},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8242,"metaTitle":428,"metaDescription":429,"mainTitle":8243,"subtitle":447,"heroImage":8258,"ctaButton":470,"ctaLink":471},[427],{"data":8244,"content":8245,"nodeType":74},{},[8246,8252],{"data":8247,"content":8248,"nodeType":78},{},[8249],{"data":8250,"marks":8251,"value":439,"nodeType":82},{},[],{"data":8253,"content":8254,"nodeType":87},{},[8255],{"data":8256,"marks":8257,"value":446,"nodeType":82},{},[],{"metadata":8259,"sys":8262,"fields":8267},{"tags":8260,"concepts":8261},[],[],{"space":8263,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8265,"publishedVersion":62,"revision":44,"locale":29},{"sys":8264},{"type":12,"linkType":13,"id":14},{"sys":8266},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8268},{"url":462,"details":8269,"fileName":468,"contentType":469},{"size":464,"image":8270},{"width":466,"height":467},{"sys":8272,"fields":8275},{"id":8273,"createdAt":8274},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":8276,"slug":8277,"articleIntro":8276,"category":8278},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[8279],{"metadata":8280,"sys":8283,"fields":8290},{"tags":8281,"concepts":8282},[],[],{"space":8284,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8286,"publishedVersion":418,"revision":62,"contentType":8288,"locale":29},{"sys":8285},{"type":12,"linkType":13,"id":14},{"sys":8287},{"id":21,"type":12,"linkType":22},{"sys":8289},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8291,"metaTitle":428,"metaDescription":429,"mainTitle":8292,"subtitle":447,"heroImage":8307,"ctaButton":470,"ctaLink":471},[427],{"data":8293,"content":8294,"nodeType":74},{},[8295,8301],{"data":8296,"content":8297,"nodeType":78},{},[8298],{"data":8299,"marks":8300,"value":439,"nodeType":82},{},[],{"data":8302,"content":8303,"nodeType":87},{},[8304],{"data":8305,"marks":8306,"value":446,"nodeType":82},{},[],{"metadata":8308,"sys":8311,"fields":8316},{"tags":8309,"concepts":8310},[],[],{"space":8312,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8314,"publishedVersion":62,"revision":44,"locale":29},{"sys":8313},{"type":12,"linkType":13,"id":14},{"sys":8315},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8317},{"url":462,"details":8318,"fileName":468,"contentType":469},{"size":464,"image":8319},{"width":466,"height":467},{"sys":8321,"fields":8324},{"id":8322,"createdAt":8323},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":8325,"slug":8326,"articleIntro":8325,"category":8327},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[8328],{"metadata":8329,"sys":8332,"fields":8339},{"tags":8330,"concepts":8331},[],[],{"space":8333,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8335,"publishedVersion":418,"revision":62,"contentType":8337,"locale":29},{"sys":8334},{"type":12,"linkType":13,"id":14},{"sys":8336},{"id":21,"type":12,"linkType":22},{"sys":8338},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8340,"metaTitle":428,"metaDescription":429,"mainTitle":8341,"subtitle":447,"heroImage":8356,"ctaButton":470,"ctaLink":471},[427],{"data":8342,"content":8343,"nodeType":74},{},[8344,8350],{"data":8345,"content":8346,"nodeType":78},{},[8347],{"data":8348,"marks":8349,"value":439,"nodeType":82},{},[],{"data":8351,"content":8352,"nodeType":87},{},[8353],{"data":8354,"marks":8355,"value":446,"nodeType":82},{},[],{"metadata":8357,"sys":8360,"fields":8365},{"tags":8358,"concepts":8359},[],[],{"space":8361,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8363,"publishedVersion":62,"revision":44,"locale":29},{"sys":8362},{"type":12,"linkType":13,"id":14},{"sys":8364},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8366},{"url":462,"details":8367,"fileName":468,"contentType":469},{"size":464,"image":8368},{"width":466,"height":467},{"sys":8370,"fields":8373},{"id":8371,"createdAt":8372},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":8374,"slug":8375,"articleIntro":8374,"category":8376},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[8377],{"metadata":8378,"sys":8381,"fields":8388},{"tags":8379,"concepts":8380},[],[],{"space":8382,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8384,"publishedVersion":418,"revision":62,"contentType":8386,"locale":29},{"sys":8383},{"type":12,"linkType":13,"id":14},{"sys":8385},{"id":21,"type":12,"linkType":22},{"sys":8387},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8389,"metaTitle":428,"metaDescription":429,"mainTitle":8390,"subtitle":447,"heroImage":8405,"ctaButton":470,"ctaLink":471},[427],{"data":8391,"content":8392,"nodeType":74},{},[8393,8399],{"data":8394,"content":8395,"nodeType":78},{},[8396],{"data":8397,"marks":8398,"value":439,"nodeType":82},{},[],{"data":8400,"content":8401,"nodeType":87},{},[8402],{"data":8403,"marks":8404,"value":446,"nodeType":82},{},[],{"metadata":8406,"sys":8409,"fields":8414},{"tags":8407,"concepts":8408},[],[],{"space":8410,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8412,"publishedVersion":62,"revision":44,"locale":29},{"sys":8411},{"type":12,"linkType":13,"id":14},{"sys":8413},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8415},{"url":462,"details":8416,"fileName":468,"contentType":469},{"size":464,"image":8417},{"width":466,"height":467},{"sys":8419,"fields":8422},{"id":8420,"createdAt":8421},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":8423,"slug":8424,"articleIntro":-1,"category":8425},"Compte 705 - Études","compte-705-etudes",[8426],{"metadata":8427,"sys":8430,"fields":8437},{"tags":8428,"concepts":8429},[],[],{"space":8431,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8433,"publishedVersion":418,"revision":62,"contentType":8435,"locale":29},{"sys":8432},{"type":12,"linkType":13,"id":14},{"sys":8434},{"id":21,"type":12,"linkType":22},{"sys":8436},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8438,"metaTitle":428,"metaDescription":429,"mainTitle":8439,"subtitle":447,"heroImage":8454,"ctaButton":470,"ctaLink":471},[427],{"data":8440,"content":8441,"nodeType":74},{},[8442,8448],{"data":8443,"content":8444,"nodeType":78},{},[8445],{"data":8446,"marks":8447,"value":439,"nodeType":82},{},[],{"data":8449,"content":8450,"nodeType":87},{},[8451],{"data":8452,"marks":8453,"value":446,"nodeType":82},{},[],{"metadata":8455,"sys":8458,"fields":8463},{"tags":8456,"concepts":8457},[],[],{"space":8459,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8461,"publishedVersion":62,"revision":44,"locale":29},{"sys":8460},{"type":12,"linkType":13,"id":14},{"sys":8462},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8464},{"url":462,"details":8465,"fileName":468,"contentType":469},{"size":464,"image":8466},{"width":466,"height":467},{"sys":8468,"fields":8471},{"id":8469,"createdAt":8470},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":8472,"slug":8473,"articleIntro":8472,"category":8474},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[8475],{"metadata":8476,"sys":8479,"fields":8486},{"tags":8477,"concepts":8478},[],[],{"space":8480,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8482,"publishedVersion":418,"revision":62,"contentType":8484,"locale":29},{"sys":8481},{"type":12,"linkType":13,"id":14},{"sys":8483},{"id":21,"type":12,"linkType":22},{"sys":8485},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8487,"metaTitle":428,"metaDescription":429,"mainTitle":8488,"subtitle":447,"heroImage":8503,"ctaButton":470,"ctaLink":471},[427],{"data":8489,"content":8490,"nodeType":74},{},[8491,8497],{"data":8492,"content":8493,"nodeType":78},{},[8494],{"data":8495,"marks":8496,"value":439,"nodeType":82},{},[],{"data":8498,"content":8499,"nodeType":87},{},[8500],{"data":8501,"marks":8502,"value":446,"nodeType":82},{},[],{"metadata":8504,"sys":8507,"fields":8512},{"tags":8505,"concepts":8506},[],[],{"space":8508,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8510,"publishedVersion":62,"revision":44,"locale":29},{"sys":8509},{"type":12,"linkType":13,"id":14},{"sys":8511},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8513},{"url":462,"details":8514,"fileName":468,"contentType":469},{"size":464,"image":8515},{"width":466,"height":467},{"sys":8517,"fields":8519},{"id":8518,"createdAt":476},"162s9jHJG3pe8Lo9DnYq87",{"title":8520,"slug":8521,"articleIntro":8520,"category":8522},"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",[8523],{"metadata":8524,"sys":8527,"fields":8534},{"tags":8525,"concepts":8526},[],[],{"space":8528,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8530,"publishedVersion":418,"revision":62,"contentType":8532,"locale":29},{"sys":8529},{"type":12,"linkType":13,"id":14},{"sys":8531},{"id":21,"type":12,"linkType":22},{"sys":8533},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8535,"metaTitle":428,"metaDescription":429,"mainTitle":8536,"subtitle":447,"heroImage":8551,"ctaButton":470,"ctaLink":471},[427],{"data":8537,"content":8538,"nodeType":74},{},[8539,8545],{"data":8540,"content":8541,"nodeType":78},{},[8542],{"data":8543,"marks":8544,"value":439,"nodeType":82},{},[],{"data":8546,"content":8547,"nodeType":87},{},[8548],{"data":8549,"marks":8550,"value":446,"nodeType":82},{},[],{"metadata":8552,"sys":8555,"fields":8560},{"tags":8553,"concepts":8554},[],[],{"space":8556,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8558,"publishedVersion":62,"revision":44,"locale":29},{"sys":8557},{"type":12,"linkType":13,"id":14},{"sys":8559},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8561},{"url":462,"details":8562,"fileName":468,"contentType":469},{"size":464,"image":8563},{"width":466,"height":467},{"sys":8565,"fields":8568},{"id":8566,"createdAt":8567},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":8569,"slug":8570,"articleIntro":8569,"category":8571},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[8572],{"metadata":8573,"sys":8576,"fields":8583},{"tags":8574,"concepts":8575},[],[],{"space":8577,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8579,"publishedVersion":418,"revision":62,"contentType":8581,"locale":29},{"sys":8578},{"type":12,"linkType":13,"id":14},{"sys":8580},{"id":21,"type":12,"linkType":22},{"sys":8582},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8584,"metaTitle":428,"metaDescription":429,"mainTitle":8585,"subtitle":447,"heroImage":8600,"ctaButton":470,"ctaLink":471},[427],{"data":8586,"content":8587,"nodeType":74},{},[8588,8594],{"data":8589,"content":8590,"nodeType":78},{},[8591],{"data":8592,"marks":8593,"value":439,"nodeType":82},{},[],{"data":8595,"content":8596,"nodeType":87},{},[8597],{"data":8598,"marks":8599,"value":446,"nodeType":82},{},[],{"metadata":8601,"sys":8604,"fields":8609},{"tags":8602,"concepts":8603},[],[],{"space":8605,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8607,"publishedVersion":62,"revision":44,"locale":29},{"sys":8606},{"type":12,"linkType":13,"id":14},{"sys":8608},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8610},{"url":462,"details":8611,"fileName":468,"contentType":469},{"size":464,"image":8612},{"width":466,"height":467},{"sys":8614,"fields":8617},{"id":8615,"createdAt":8616},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":8618,"slug":8619,"articleIntro":8618,"category":8620},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[8621],{"metadata":8622,"sys":8625,"fields":8632},{"tags":8623,"concepts":8624},[],[],{"space":8626,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8628,"publishedVersion":418,"revision":62,"contentType":8630,"locale":29},{"sys":8627},{"type":12,"linkType":13,"id":14},{"sys":8629},{"id":21,"type":12,"linkType":22},{"sys":8631},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8633,"metaTitle":428,"metaDescription":429,"mainTitle":8634,"subtitle":447,"heroImage":8649,"ctaButton":470,"ctaLink":471},[427],{"data":8635,"content":8636,"nodeType":74},{},[8637,8643],{"data":8638,"content":8639,"nodeType":78},{},[8640],{"data":8641,"marks":8642,"value":439,"nodeType":82},{},[],{"data":8644,"content":8645,"nodeType":87},{},[8646],{"data":8647,"marks":8648,"value":446,"nodeType":82},{},[],{"metadata":8650,"sys":8653,"fields":8658},{"tags":8651,"concepts":8652},[],[],{"space":8654,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8656,"publishedVersion":62,"revision":44,"locale":29},{"sys":8655},{"type":12,"linkType":13,"id":14},{"sys":8657},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8659},{"url":462,"details":8660,"fileName":468,"contentType":469},{"size":464,"image":8661},{"width":466,"height":467},{"sys":8663,"fields":8666},{"id":8664,"createdAt":8665},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":8667,"slug":8668,"articleIntro":8667,"category":8669},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[8670],{"metadata":8671,"sys":8674,"fields":8681},{"tags":8672,"concepts":8673},[],[],{"space":8675,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8677,"publishedVersion":418,"revision":62,"contentType":8679,"locale":29},{"sys":8676},{"type":12,"linkType":13,"id":14},{"sys":8678},{"id":21,"type":12,"linkType":22},{"sys":8680},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8682,"metaTitle":428,"metaDescription":429,"mainTitle":8683,"subtitle":447,"heroImage":8698,"ctaButton":470,"ctaLink":471},[427],{"data":8684,"content":8685,"nodeType":74},{},[8686,8692],{"data":8687,"content":8688,"nodeType":78},{},[8689],{"data":8690,"marks":8691,"value":439,"nodeType":82},{},[],{"data":8693,"content":8694,"nodeType":87},{},[8695],{"data":8696,"marks":8697,"value":446,"nodeType":82},{},[],{"metadata":8699,"sys":8702,"fields":8707},{"tags":8700,"concepts":8701},[],[],{"space":8703,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8705,"publishedVersion":62,"revision":44,"locale":29},{"sys":8704},{"type":12,"linkType":13,"id":14},{"sys":8706},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8708},{"url":462,"details":8709,"fileName":468,"contentType":469},{"size":464,"image":8710},{"width":466,"height":467},{"sys":8712,"fields":8715},{"id":8713,"createdAt":8714},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":8716,"slug":8717,"articleIntro":8716,"category":8718},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[8719],{"metadata":8720,"sys":8723,"fields":8730},{"tags":8721,"concepts":8722},[],[],{"space":8724,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8726,"publishedVersion":418,"revision":62,"contentType":8728,"locale":29},{"sys":8725},{"type":12,"linkType":13,"id":14},{"sys":8727},{"id":21,"type":12,"linkType":22},{"sys":8729},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8731,"metaTitle":428,"metaDescription":429,"mainTitle":8732,"subtitle":447,"heroImage":8747,"ctaButton":470,"ctaLink":471},[427],{"data":8733,"content":8734,"nodeType":74},{},[8735,8741],{"data":8736,"content":8737,"nodeType":78},{},[8738],{"data":8739,"marks":8740,"value":439,"nodeType":82},{},[],{"data":8742,"content":8743,"nodeType":87},{},[8744],{"data":8745,"marks":8746,"value":446,"nodeType":82},{},[],{"metadata":8748,"sys":8751,"fields":8756},{"tags":8749,"concepts":8750},[],[],{"space":8752,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8754,"publishedVersion":62,"revision":44,"locale":29},{"sys":8753},{"type":12,"linkType":13,"id":14},{"sys":8755},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8757},{"url":462,"details":8758,"fileName":468,"contentType":469},{"size":464,"image":8759},{"width":466,"height":467},{"sys":8761,"fields":8764},{"id":8762,"createdAt":8763},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":8765,"slug":8766,"articleIntro":-1,"category":8767},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[8768],{"metadata":8769,"sys":8772,"fields":8779},{"tags":8770,"concepts":8771},[],[],{"space":8773,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8775,"publishedVersion":418,"revision":62,"contentType":8777,"locale":29},{"sys":8774},{"type":12,"linkType":13,"id":14},{"sys":8776},{"id":21,"type":12,"linkType":22},{"sys":8778},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8780,"metaTitle":428,"metaDescription":429,"mainTitle":8781,"subtitle":447,"heroImage":8796,"ctaButton":470,"ctaLink":471},[427],{"data":8782,"content":8783,"nodeType":74},{},[8784,8790],{"data":8785,"content":8786,"nodeType":78},{},[8787],{"data":8788,"marks":8789,"value":439,"nodeType":82},{},[],{"data":8791,"content":8792,"nodeType":87},{},[8793],{"data":8794,"marks":8795,"value":446,"nodeType":82},{},[],{"metadata":8797,"sys":8800,"fields":8805},{"tags":8798,"concepts":8799},[],[],{"space":8801,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8803,"publishedVersion":62,"revision":44,"locale":29},{"sys":8802},{"type":12,"linkType":13,"id":14},{"sys":8804},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8806},{"url":462,"details":8807,"fileName":468,"contentType":469},{"size":464,"image":8808},{"width":466,"height":467},{"sys":8810,"fields":8813},{"id":8811,"createdAt":8812},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":8814,"slug":8815,"articleIntro":8814,"category":8816},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[8817],{"metadata":8818,"sys":8821,"fields":8828},{"tags":8819,"concepts":8820},[],[],{"space":8822,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8824,"publishedVersion":418,"revision":62,"contentType":8826,"locale":29},{"sys":8823},{"type":12,"linkType":13,"id":14},{"sys":8825},{"id":21,"type":12,"linkType":22},{"sys":8827},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8829,"metaTitle":428,"metaDescription":429,"mainTitle":8830,"subtitle":447,"heroImage":8845,"ctaButton":470,"ctaLink":471},[427],{"data":8831,"content":8832,"nodeType":74},{},[8833,8839],{"data":8834,"content":8835,"nodeType":78},{},[8836],{"data":8837,"marks":8838,"value":439,"nodeType":82},{},[],{"data":8840,"content":8841,"nodeType":87},{},[8842],{"data":8843,"marks":8844,"value":446,"nodeType":82},{},[],{"metadata":8846,"sys":8849,"fields":8854},{"tags":8847,"concepts":8848},[],[],{"space":8850,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8852,"publishedVersion":62,"revision":44,"locale":29},{"sys":8851},{"type":12,"linkType":13,"id":14},{"sys":8853},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8855},{"url":462,"details":8856,"fileName":468,"contentType":469},{"size":464,"image":8857},{"width":466,"height":467},{"sys":8859,"fields":8862},{"id":8860,"createdAt":8861},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":8863,"slug":8864,"articleIntro":8863,"category":8865},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[8866],{"metadata":8867,"sys":8870,"fields":8877},{"tags":8868,"concepts":8869},[],[],{"space":8871,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8873,"publishedVersion":418,"revision":62,"contentType":8875,"locale":29},{"sys":8872},{"type":12,"linkType":13,"id":14},{"sys":8874},{"id":21,"type":12,"linkType":22},{"sys":8876},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8878,"metaTitle":428,"metaDescription":429,"mainTitle":8879,"subtitle":447,"heroImage":8894,"ctaButton":470,"ctaLink":471},[427],{"data":8880,"content":8881,"nodeType":74},{},[8882,8888],{"data":8883,"content":8884,"nodeType":78},{},[8885],{"data":8886,"marks":8887,"value":439,"nodeType":82},{},[],{"data":8889,"content":8890,"nodeType":87},{},[8891],{"data":8892,"marks":8893,"value":446,"nodeType":82},{},[],{"metadata":8895,"sys":8898,"fields":8903},{"tags":8896,"concepts":8897},[],[],{"space":8899,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8901,"publishedVersion":62,"revision":44,"locale":29},{"sys":8900},{"type":12,"linkType":13,"id":14},{"sys":8902},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8904},{"url":462,"details":8905,"fileName":468,"contentType":469},{"size":464,"image":8906},{"width":466,"height":467},{"sys":8908,"fields":8911},{"id":8909,"createdAt":8910},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":8912,"slug":8913,"articleIntro":8914,"category":8915},"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. ",[8916],{"metadata":8917,"sys":8920,"fields":8927},{"tags":8918,"concepts":8919},[],[],{"space":8921,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8923,"publishedVersion":418,"revision":62,"contentType":8925,"locale":29},{"sys":8922},{"type":12,"linkType":13,"id":14},{"sys":8924},{"id":21,"type":12,"linkType":22},{"sys":8926},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8928,"metaTitle":428,"metaDescription":429,"mainTitle":8929,"subtitle":447,"heroImage":8944,"ctaButton":470,"ctaLink":471},[427],{"data":8930,"content":8931,"nodeType":74},{},[8932,8938],{"data":8933,"content":8934,"nodeType":78},{},[8935],{"data":8936,"marks":8937,"value":439,"nodeType":82},{},[],{"data":8939,"content":8940,"nodeType":87},{},[8941],{"data":8942,"marks":8943,"value":446,"nodeType":82},{},[],{"metadata":8945,"sys":8948,"fields":8953},{"tags":8946,"concepts":8947},[],[],{"space":8949,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":8951,"publishedVersion":62,"revision":44,"locale":29},{"sys":8950},{"type":12,"linkType":13,"id":14},{"sys":8952},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":8954},{"url":462,"details":8955,"fileName":468,"contentType":469},{"size":464,"image":8956},{"width":466,"height":467},{"sys":8958,"fields":8961},{"id":8959,"createdAt":8960},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":8962,"slug":8963,"articleIntro":-1,"category":8964},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[8965],{"metadata":8966,"sys":8969,"fields":8976},{"tags":8967,"concepts":8968},[],[],{"space":8970,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":8972,"publishedVersion":418,"revision":62,"contentType":8974,"locale":29},{"sys":8971},{"type":12,"linkType":13,"id":14},{"sys":8973},{"id":21,"type":12,"linkType":22},{"sys":8975},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":8977,"metaTitle":428,"metaDescription":429,"mainTitle":8978,"subtitle":447,"heroImage":8993,"ctaButton":470,"ctaLink":471},[427],{"data":8979,"content":8980,"nodeType":74},{},[8981,8987],{"data":8982,"content":8983,"nodeType":78},{},[8984],{"data":8985,"marks":8986,"value":439,"nodeType":82},{},[],{"data":8988,"content":8989,"nodeType":87},{},[8990],{"data":8991,"marks":8992,"value":446,"nodeType":82},{},[],{"metadata":8994,"sys":8997,"fields":9002},{"tags":8995,"concepts":8996},[],[],{"space":8998,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9000,"publishedVersion":62,"revision":44,"locale":29},{"sys":8999},{"type":12,"linkType":13,"id":14},{"sys":9001},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9003},{"url":462,"details":9004,"fileName":468,"contentType":469},{"size":464,"image":9005},{"width":466,"height":467},{"sys":9007,"fields":9010},{"id":9008,"createdAt":9009},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":9011,"slug":9012,"articleIntro":9011,"category":9013},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[9014],{"metadata":9015,"sys":9018,"fields":9025},{"tags":9016,"concepts":9017},[],[],{"space":9019,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9021,"publishedVersion":418,"revision":62,"contentType":9023,"locale":29},{"sys":9020},{"type":12,"linkType":13,"id":14},{"sys":9022},{"id":21,"type":12,"linkType":22},{"sys":9024},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9026,"metaTitle":428,"metaDescription":429,"mainTitle":9027,"subtitle":447,"heroImage":9042,"ctaButton":470,"ctaLink":471},[427],{"data":9028,"content":9029,"nodeType":74},{},[9030,9036],{"data":9031,"content":9032,"nodeType":78},{},[9033],{"data":9034,"marks":9035,"value":439,"nodeType":82},{},[],{"data":9037,"content":9038,"nodeType":87},{},[9039],{"data":9040,"marks":9041,"value":446,"nodeType":82},{},[],{"metadata":9043,"sys":9046,"fields":9051},{"tags":9044,"concepts":9045},[],[],{"space":9047,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9049,"publishedVersion":62,"revision":44,"locale":29},{"sys":9048},{"type":12,"linkType":13,"id":14},{"sys":9050},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9052},{"url":462,"details":9053,"fileName":468,"contentType":469},{"size":464,"image":9054},{"width":466,"height":467},{"sys":9056,"fields":9059},{"id":9057,"createdAt":9058},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":9060,"slug":9061,"articleIntro":9060,"category":9062},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[9063],{"metadata":9064,"sys":9067,"fields":9074},{"tags":9065,"concepts":9066},[],[],{"space":9068,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9070,"publishedVersion":418,"revision":62,"contentType":9072,"locale":29},{"sys":9069},{"type":12,"linkType":13,"id":14},{"sys":9071},{"id":21,"type":12,"linkType":22},{"sys":9073},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9075,"metaTitle":428,"metaDescription":429,"mainTitle":9076,"subtitle":447,"heroImage":9091,"ctaButton":470,"ctaLink":471},[427],{"data":9077,"content":9078,"nodeType":74},{},[9079,9085],{"data":9080,"content":9081,"nodeType":78},{},[9082],{"data":9083,"marks":9084,"value":439,"nodeType":82},{},[],{"data":9086,"content":9087,"nodeType":87},{},[9088],{"data":9089,"marks":9090,"value":446,"nodeType":82},{},[],{"metadata":9092,"sys":9095,"fields":9100},{"tags":9093,"concepts":9094},[],[],{"space":9096,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9098,"publishedVersion":62,"revision":44,"locale":29},{"sys":9097},{"type":12,"linkType":13,"id":14},{"sys":9099},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9101},{"url":462,"details":9102,"fileName":468,"contentType":469},{"size":464,"image":9103},{"width":466,"height":467},{"sys":9105,"fields":9108},{"id":9106,"createdAt":9107},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":9109,"slug":9110,"articleIntro":-1,"category":9111},"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",[9112],{"metadata":9113,"sys":9116,"fields":9123},{"tags":9114,"concepts":9115},[],[],{"space":9117,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9119,"publishedVersion":418,"revision":62,"contentType":9121,"locale":29},{"sys":9118},{"type":12,"linkType":13,"id":14},{"sys":9120},{"id":21,"type":12,"linkType":22},{"sys":9122},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9124,"metaTitle":428,"metaDescription":429,"mainTitle":9125,"subtitle":447,"heroImage":9140,"ctaButton":470,"ctaLink":471},[427],{"data":9126,"content":9127,"nodeType":74},{},[9128,9134],{"data":9129,"content":9130,"nodeType":78},{},[9131],{"data":9132,"marks":9133,"value":439,"nodeType":82},{},[],{"data":9135,"content":9136,"nodeType":87},{},[9137],{"data":9138,"marks":9139,"value":446,"nodeType":82},{},[],{"metadata":9141,"sys":9144,"fields":9149},{"tags":9142,"concepts":9143},[],[],{"space":9145,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9147,"publishedVersion":62,"revision":44,"locale":29},{"sys":9146},{"type":12,"linkType":13,"id":14},{"sys":9148},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9150},{"url":462,"details":9151,"fileName":468,"contentType":469},{"size":464,"image":9152},{"width":466,"height":467},{"sys":9154,"fields":9157},{"id":9155,"createdAt":9156},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":9158,"slug":9159,"articleIntro":-1,"category":9160},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[9161],{"metadata":9162,"sys":9165,"fields":9172},{"tags":9163,"concepts":9164},[],[],{"space":9166,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9168,"publishedVersion":418,"revision":62,"contentType":9170,"locale":29},{"sys":9167},{"type":12,"linkType":13,"id":14},{"sys":9169},{"id":21,"type":12,"linkType":22},{"sys":9171},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9173,"metaTitle":428,"metaDescription":429,"mainTitle":9174,"subtitle":447,"heroImage":9189,"ctaButton":470,"ctaLink":471},[427],{"data":9175,"content":9176,"nodeType":74},{},[9177,9183],{"data":9178,"content":9179,"nodeType":78},{},[9180],{"data":9181,"marks":9182,"value":439,"nodeType":82},{},[],{"data":9184,"content":9185,"nodeType":87},{},[9186],{"data":9187,"marks":9188,"value":446,"nodeType":82},{},[],{"metadata":9190,"sys":9193,"fields":9198},{"tags":9191,"concepts":9192},[],[],{"space":9194,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9196,"publishedVersion":62,"revision":44,"locale":29},{"sys":9195},{"type":12,"linkType":13,"id":14},{"sys":9197},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9199},{"url":462,"details":9200,"fileName":468,"contentType":469},{"size":464,"image":9201},{"width":466,"height":467},{"sys":9203,"fields":9206},{"id":9204,"createdAt":9205},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":9207,"slug":9208,"articleIntro":-1,"category":9209},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[9210],{"metadata":9211,"sys":9214,"fields":9221},{"tags":9212,"concepts":9213},[],[],{"space":9215,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9217,"publishedVersion":418,"revision":62,"contentType":9219,"locale":29},{"sys":9216},{"type":12,"linkType":13,"id":14},{"sys":9218},{"id":21,"type":12,"linkType":22},{"sys":9220},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9222,"metaTitle":428,"metaDescription":429,"mainTitle":9223,"subtitle":447,"heroImage":9238,"ctaButton":470,"ctaLink":471},[427],{"data":9224,"content":9225,"nodeType":74},{},[9226,9232],{"data":9227,"content":9228,"nodeType":78},{},[9229],{"data":9230,"marks":9231,"value":439,"nodeType":82},{},[],{"data":9233,"content":9234,"nodeType":87},{},[9235],{"data":9236,"marks":9237,"value":446,"nodeType":82},{},[],{"metadata":9239,"sys":9242,"fields":9247},{"tags":9240,"concepts":9241},[],[],{"space":9243,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9245,"publishedVersion":62,"revision":44,"locale":29},{"sys":9244},{"type":12,"linkType":13,"id":14},{"sys":9246},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9248},{"url":462,"details":9249,"fileName":468,"contentType":469},{"size":464,"image":9250},{"width":466,"height":467},{"sys":9252,"fields":9255},{"id":9253,"createdAt":9254},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":9256,"slug":9257,"articleIntro":9256,"category":9258},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[9259],{"metadata":9260,"sys":9263,"fields":9270},{"tags":9261,"concepts":9262},[],[],{"space":9264,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9266,"publishedVersion":418,"revision":62,"contentType":9268,"locale":29},{"sys":9265},{"type":12,"linkType":13,"id":14},{"sys":9267},{"id":21,"type":12,"linkType":22},{"sys":9269},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9271,"metaTitle":428,"metaDescription":429,"mainTitle":9272,"subtitle":447,"heroImage":9287,"ctaButton":470,"ctaLink":471},[427],{"data":9273,"content":9274,"nodeType":74},{},[9275,9281],{"data":9276,"content":9277,"nodeType":78},{},[9278],{"data":9279,"marks":9280,"value":439,"nodeType":82},{},[],{"data":9282,"content":9283,"nodeType":87},{},[9284],{"data":9285,"marks":9286,"value":446,"nodeType":82},{},[],{"metadata":9288,"sys":9291,"fields":9296},{"tags":9289,"concepts":9290},[],[],{"space":9292,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9294,"publishedVersion":62,"revision":44,"locale":29},{"sys":9293},{"type":12,"linkType":13,"id":14},{"sys":9295},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9297},{"url":462,"details":9298,"fileName":468,"contentType":469},{"size":464,"image":9299},{"width":466,"height":467},{"sys":9301,"fields":9304},{"id":9302,"createdAt":9303},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":9305,"slug":9306,"articleIntro":9305,"category":9307},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[9308],{"metadata":9309,"sys":9312,"fields":9319},{"tags":9310,"concepts":9311},[],[],{"space":9313,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9315,"publishedVersion":418,"revision":62,"contentType":9317,"locale":29},{"sys":9314},{"type":12,"linkType":13,"id":14},{"sys":9316},{"id":21,"type":12,"linkType":22},{"sys":9318},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9320,"metaTitle":428,"metaDescription":429,"mainTitle":9321,"subtitle":447,"heroImage":9336,"ctaButton":470,"ctaLink":471},[427],{"data":9322,"content":9323,"nodeType":74},{},[9324,9330],{"data":9325,"content":9326,"nodeType":78},{},[9327],{"data":9328,"marks":9329,"value":439,"nodeType":82},{},[],{"data":9331,"content":9332,"nodeType":87},{},[9333],{"data":9334,"marks":9335,"value":446,"nodeType":82},{},[],{"metadata":9337,"sys":9340,"fields":9345},{"tags":9338,"concepts":9339},[],[],{"space":9341,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9343,"publishedVersion":62,"revision":44,"locale":29},{"sys":9342},{"type":12,"linkType":13,"id":14},{"sys":9344},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9346},{"url":462,"details":9347,"fileName":468,"contentType":469},{"size":464,"image":9348},{"width":466,"height":467},{"sys":9350,"fields":9353},{"id":9351,"createdAt":9352},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":9354,"slug":9355,"articleIntro":9354,"category":9356},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[9357],{"metadata":9358,"sys":9361,"fields":9368},{"tags":9359,"concepts":9360},[],[],{"space":9362,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9364,"publishedVersion":418,"revision":62,"contentType":9366,"locale":29},{"sys":9363},{"type":12,"linkType":13,"id":14},{"sys":9365},{"id":21,"type":12,"linkType":22},{"sys":9367},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9369,"metaTitle":428,"metaDescription":429,"mainTitle":9370,"subtitle":447,"heroImage":9385,"ctaButton":470,"ctaLink":471},[427],{"data":9371,"content":9372,"nodeType":74},{},[9373,9379],{"data":9374,"content":9375,"nodeType":78},{},[9376],{"data":9377,"marks":9378,"value":439,"nodeType":82},{},[],{"data":9380,"content":9381,"nodeType":87},{},[9382],{"data":9383,"marks":9384,"value":446,"nodeType":82},{},[],{"metadata":9386,"sys":9389,"fields":9394},{"tags":9387,"concepts":9388},[],[],{"space":9390,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9392,"publishedVersion":62,"revision":44,"locale":29},{"sys":9391},{"type":12,"linkType":13,"id":14},{"sys":9393},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9395},{"url":462,"details":9396,"fileName":468,"contentType":469},{"size":464,"image":9397},{"width":466,"height":467},{"sys":9399,"fields":9402},{"id":9400,"createdAt":9401},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":9403,"slug":9404,"articleIntro":-1,"category":9405},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[9406],{"metadata":9407,"sys":9410,"fields":9417},{"tags":9408,"concepts":9409},[],[],{"space":9411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9413,"publishedVersion":418,"revision":62,"contentType":9415,"locale":29},{"sys":9412},{"type":12,"linkType":13,"id":14},{"sys":9414},{"id":21,"type":12,"linkType":22},{"sys":9416},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9418,"metaTitle":428,"metaDescription":429,"mainTitle":9419,"subtitle":447,"heroImage":9434,"ctaButton":470,"ctaLink":471},[427],{"data":9420,"content":9421,"nodeType":74},{},[9422,9428],{"data":9423,"content":9424,"nodeType":78},{},[9425],{"data":9426,"marks":9427,"value":439,"nodeType":82},{},[],{"data":9429,"content":9430,"nodeType":87},{},[9431],{"data":9432,"marks":9433,"value":446,"nodeType":82},{},[],{"metadata":9435,"sys":9438,"fields":9443},{"tags":9436,"concepts":9437},[],[],{"space":9439,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9441,"publishedVersion":62,"revision":44,"locale":29},{"sys":9440},{"type":12,"linkType":13,"id":14},{"sys":9442},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9444},{"url":462,"details":9445,"fileName":468,"contentType":469},{"size":464,"image":9446},{"width":466,"height":467},{"sys":9448,"fields":9451},{"id":9449,"createdAt":9450},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":9452,"slug":9453,"articleIntro":9452,"category":9454},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[9455],{"metadata":9456,"sys":9459,"fields":9466},{"tags":9457,"concepts":9458},[],[],{"space":9460,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9462,"publishedVersion":418,"revision":62,"contentType":9464,"locale":29},{"sys":9461},{"type":12,"linkType":13,"id":14},{"sys":9463},{"id":21,"type":12,"linkType":22},{"sys":9465},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9467,"metaTitle":428,"metaDescription":429,"mainTitle":9468,"subtitle":447,"heroImage":9483,"ctaButton":470,"ctaLink":471},[427],{"data":9469,"content":9470,"nodeType":74},{},[9471,9477],{"data":9472,"content":9473,"nodeType":78},{},[9474],{"data":9475,"marks":9476,"value":439,"nodeType":82},{},[],{"data":9478,"content":9479,"nodeType":87},{},[9480],{"data":9481,"marks":9482,"value":446,"nodeType":82},{},[],{"metadata":9484,"sys":9487,"fields":9492},{"tags":9485,"concepts":9486},[],[],{"space":9488,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9490,"publishedVersion":62,"revision":44,"locale":29},{"sys":9489},{"type":12,"linkType":13,"id":14},{"sys":9491},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9493},{"url":462,"details":9494,"fileName":468,"contentType":469},{"size":464,"image":9495},{"width":466,"height":467},{"sys":9497,"fields":9500},{"id":9498,"createdAt":9499},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":9501,"slug":9502,"articleIntro":-1,"category":9503},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[9504],{"metadata":9505,"sys":9508,"fields":9515},{"tags":9506,"concepts":9507},[],[],{"space":9509,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9511,"publishedVersion":418,"revision":62,"contentType":9513,"locale":29},{"sys":9510},{"type":12,"linkType":13,"id":14},{"sys":9512},{"id":21,"type":12,"linkType":22},{"sys":9514},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9516,"metaTitle":428,"metaDescription":429,"mainTitle":9517,"subtitle":447,"heroImage":9532,"ctaButton":470,"ctaLink":471},[427],{"data":9518,"content":9519,"nodeType":74},{},[9520,9526],{"data":9521,"content":9522,"nodeType":78},{},[9523],{"data":9524,"marks":9525,"value":439,"nodeType":82},{},[],{"data":9527,"content":9528,"nodeType":87},{},[9529],{"data":9530,"marks":9531,"value":446,"nodeType":82},{},[],{"metadata":9533,"sys":9536,"fields":9541},{"tags":9534,"concepts":9535},[],[],{"space":9537,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9539,"publishedVersion":62,"revision":44,"locale":29},{"sys":9538},{"type":12,"linkType":13,"id":14},{"sys":9540},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9542},{"url":462,"details":9543,"fileName":468,"contentType":469},{"size":464,"image":9544},{"width":466,"height":467},{"sys":9546,"fields":9549},{"id":9547,"createdAt":9548},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":9550,"slug":9551,"articleIntro":9550,"category":9552},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[9553],{"metadata":9554,"sys":9557,"fields":9564},{"tags":9555,"concepts":9556},[],[],{"space":9558,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9560,"publishedVersion":418,"revision":62,"contentType":9562,"locale":29},{"sys":9559},{"type":12,"linkType":13,"id":14},{"sys":9561},{"id":21,"type":12,"linkType":22},{"sys":9563},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9565,"metaTitle":428,"metaDescription":429,"mainTitle":9566,"subtitle":447,"heroImage":9581,"ctaButton":470,"ctaLink":471},[427],{"data":9567,"content":9568,"nodeType":74},{},[9569,9575],{"data":9570,"content":9571,"nodeType":78},{},[9572],{"data":9573,"marks":9574,"value":439,"nodeType":82},{},[],{"data":9576,"content":9577,"nodeType":87},{},[9578],{"data":9579,"marks":9580,"value":446,"nodeType":82},{},[],{"metadata":9582,"sys":9585,"fields":9590},{"tags":9583,"concepts":9584},[],[],{"space":9586,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9588,"publishedVersion":62,"revision":44,"locale":29},{"sys":9587},{"type":12,"linkType":13,"id":14},{"sys":9589},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9591},{"url":462,"details":9592,"fileName":468,"contentType":469},{"size":464,"image":9593},{"width":466,"height":467},{"sys":9595,"fields":9598},{"id":9596,"createdAt":9597},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":9599,"slug":9600,"articleIntro":9599,"category":9601},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[9602],{"metadata":9603,"sys":9606,"fields":9613},{"tags":9604,"concepts":9605},[],[],{"space":9607,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9609,"publishedVersion":418,"revision":62,"contentType":9611,"locale":29},{"sys":9608},{"type":12,"linkType":13,"id":14},{"sys":9610},{"id":21,"type":12,"linkType":22},{"sys":9612},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9614,"metaTitle":428,"metaDescription":429,"mainTitle":9615,"subtitle":447,"heroImage":9630,"ctaButton":470,"ctaLink":471},[427],{"data":9616,"content":9617,"nodeType":74},{},[9618,9624],{"data":9619,"content":9620,"nodeType":78},{},[9621],{"data":9622,"marks":9623,"value":439,"nodeType":82},{},[],{"data":9625,"content":9626,"nodeType":87},{},[9627],{"data":9628,"marks":9629,"value":446,"nodeType":82},{},[],{"metadata":9631,"sys":9634,"fields":9639},{"tags":9632,"concepts":9633},[],[],{"space":9635,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9637,"publishedVersion":62,"revision":44,"locale":29},{"sys":9636},{"type":12,"linkType":13,"id":14},{"sys":9638},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9640},{"url":462,"details":9641,"fileName":468,"contentType":469},{"size":464,"image":9642},{"width":466,"height":467},{"sys":9644,"fields":9647},{"id":9645,"createdAt":9646},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":9648,"slug":9649,"articleIntro":9648,"category":9650},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[9651],{"metadata":9652,"sys":9655,"fields":9662},{"tags":9653,"concepts":9654},[],[],{"space":9656,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9658,"publishedVersion":418,"revision":62,"contentType":9660,"locale":29},{"sys":9657},{"type":12,"linkType":13,"id":14},{"sys":9659},{"id":21,"type":12,"linkType":22},{"sys":9661},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9663,"metaTitle":428,"metaDescription":429,"mainTitle":9664,"subtitle":447,"heroImage":9679,"ctaButton":470,"ctaLink":471},[427],{"data":9665,"content":9666,"nodeType":74},{},[9667,9673],{"data":9668,"content":9669,"nodeType":78},{},[9670],{"data":9671,"marks":9672,"value":439,"nodeType":82},{},[],{"data":9674,"content":9675,"nodeType":87},{},[9676],{"data":9677,"marks":9678,"value":446,"nodeType":82},{},[],{"metadata":9680,"sys":9683,"fields":9688},{"tags":9681,"concepts":9682},[],[],{"space":9684,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9686,"publishedVersion":62,"revision":44,"locale":29},{"sys":9685},{"type":12,"linkType":13,"id":14},{"sys":9687},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9689},{"url":462,"details":9690,"fileName":468,"contentType":469},{"size":464,"image":9691},{"width":466,"height":467},{"sys":9693,"fields":9696},{"id":9694,"createdAt":9695},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":9697,"slug":9698,"articleIntro":9697,"category":9699},"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",[9700],{"metadata":9701,"sys":9704,"fields":9711},{"tags":9702,"concepts":9703},[],[],{"space":9705,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9707,"publishedVersion":418,"revision":62,"contentType":9709,"locale":29},{"sys":9706},{"type":12,"linkType":13,"id":14},{"sys":9708},{"id":21,"type":12,"linkType":22},{"sys":9710},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9712,"metaTitle":428,"metaDescription":429,"mainTitle":9713,"subtitle":447,"heroImage":9728,"ctaButton":470,"ctaLink":471},[427],{"data":9714,"content":9715,"nodeType":74},{},[9716,9722],{"data":9717,"content":9718,"nodeType":78},{},[9719],{"data":9720,"marks":9721,"value":439,"nodeType":82},{},[],{"data":9723,"content":9724,"nodeType":87},{},[9725],{"data":9726,"marks":9727,"value":446,"nodeType":82},{},[],{"metadata":9729,"sys":9732,"fields":9737},{"tags":9730,"concepts":9731},[],[],{"space":9733,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9735,"publishedVersion":62,"revision":44,"locale":29},{"sys":9734},{"type":12,"linkType":13,"id":14},{"sys":9736},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9738},{"url":462,"details":9739,"fileName":468,"contentType":469},{"size":464,"image":9740},{"width":466,"height":467},{"sys":9742,"fields":9745},{"id":9743,"createdAt":9744},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":9746,"slug":9747,"articleIntro":9746,"category":9748},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[9749],{"metadata":9750,"sys":9753,"fields":9760},{"tags":9751,"concepts":9752},[],[],{"space":9754,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9756,"publishedVersion":418,"revision":62,"contentType":9758,"locale":29},{"sys":9755},{"type":12,"linkType":13,"id":14},{"sys":9757},{"id":21,"type":12,"linkType":22},{"sys":9759},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9761,"metaTitle":428,"metaDescription":429,"mainTitle":9762,"subtitle":447,"heroImage":9777,"ctaButton":470,"ctaLink":471},[427],{"data":9763,"content":9764,"nodeType":74},{},[9765,9771],{"data":9766,"content":9767,"nodeType":78},{},[9768],{"data":9769,"marks":9770,"value":439,"nodeType":82},{},[],{"data":9772,"content":9773,"nodeType":87},{},[9774],{"data":9775,"marks":9776,"value":446,"nodeType":82},{},[],{"metadata":9778,"sys":9781,"fields":9786},{"tags":9779,"concepts":9780},[],[],{"space":9782,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9784,"publishedVersion":62,"revision":44,"locale":29},{"sys":9783},{"type":12,"linkType":13,"id":14},{"sys":9785},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9787},{"url":462,"details":9788,"fileName":468,"contentType":469},{"size":464,"image":9789},{"width":466,"height":467},{"sys":9791,"fields":9794},{"id":9792,"createdAt":9793},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":9795,"slug":9796,"articleIntro":9795,"category":9797},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[9798],{"metadata":9799,"sys":9802,"fields":9809},{"tags":9800,"concepts":9801},[],[],{"space":9803,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9805,"publishedVersion":418,"revision":62,"contentType":9807,"locale":29},{"sys":9804},{"type":12,"linkType":13,"id":14},{"sys":9806},{"id":21,"type":12,"linkType":22},{"sys":9808},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9810,"metaTitle":428,"metaDescription":429,"mainTitle":9811,"subtitle":447,"heroImage":9826,"ctaButton":470,"ctaLink":471},[427],{"data":9812,"content":9813,"nodeType":74},{},[9814,9820],{"data":9815,"content":9816,"nodeType":78},{},[9817],{"data":9818,"marks":9819,"value":439,"nodeType":82},{},[],{"data":9821,"content":9822,"nodeType":87},{},[9823],{"data":9824,"marks":9825,"value":446,"nodeType":82},{},[],{"metadata":9827,"sys":9830,"fields":9835},{"tags":9828,"concepts":9829},[],[],{"space":9831,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9833,"publishedVersion":62,"revision":44,"locale":29},{"sys":9832},{"type":12,"linkType":13,"id":14},{"sys":9834},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9836},{"url":462,"details":9837,"fileName":468,"contentType":469},{"size":464,"image":9838},{"width":466,"height":467},{"sys":9840,"fields":9843},{"id":9841,"createdAt":9842},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":9844,"slug":9845,"articleIntro":-1,"category":9846},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[9847],{"metadata":9848,"sys":9851,"fields":9858},{"tags":9849,"concepts":9850},[],[],{"space":9852,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9854,"publishedVersion":418,"revision":62,"contentType":9856,"locale":29},{"sys":9853},{"type":12,"linkType":13,"id":14},{"sys":9855},{"id":21,"type":12,"linkType":22},{"sys":9857},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9859,"metaTitle":428,"metaDescription":429,"mainTitle":9860,"subtitle":447,"heroImage":9875,"ctaButton":470,"ctaLink":471},[427],{"data":9861,"content":9862,"nodeType":74},{},[9863,9869],{"data":9864,"content":9865,"nodeType":78},{},[9866],{"data":9867,"marks":9868,"value":439,"nodeType":82},{},[],{"data":9870,"content":9871,"nodeType":87},{},[9872],{"data":9873,"marks":9874,"value":446,"nodeType":82},{},[],{"metadata":9876,"sys":9879,"fields":9884},{"tags":9877,"concepts":9878},[],[],{"space":9880,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9882,"publishedVersion":62,"revision":44,"locale":29},{"sys":9881},{"type":12,"linkType":13,"id":14},{"sys":9883},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9885},{"url":462,"details":9886,"fileName":468,"contentType":469},{"size":464,"image":9887},{"width":466,"height":467},{"sys":9889,"fields":9892},{"id":9890,"createdAt":9891},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":9893,"slug":9894,"articleIntro":-1,"category":9895},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[9896],{"metadata":9897,"sys":9900,"fields":9907},{"tags":9898,"concepts":9899},[],[],{"space":9901,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9903,"publishedVersion":418,"revision":62,"contentType":9905,"locale":29},{"sys":9902},{"type":12,"linkType":13,"id":14},{"sys":9904},{"id":21,"type":12,"linkType":22},{"sys":9906},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9908,"metaTitle":428,"metaDescription":429,"mainTitle":9909,"subtitle":447,"heroImage":9924,"ctaButton":470,"ctaLink":471},[427],{"data":9910,"content":9911,"nodeType":74},{},[9912,9918],{"data":9913,"content":9914,"nodeType":78},{},[9915],{"data":9916,"marks":9917,"value":439,"nodeType":82},{},[],{"data":9919,"content":9920,"nodeType":87},{},[9921],{"data":9922,"marks":9923,"value":446,"nodeType":82},{},[],{"metadata":9925,"sys":9928,"fields":9933},{"tags":9926,"concepts":9927},[],[],{"space":9929,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9931,"publishedVersion":62,"revision":44,"locale":29},{"sys":9930},{"type":12,"linkType":13,"id":14},{"sys":9932},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9934},{"url":462,"details":9935,"fileName":468,"contentType":469},{"size":464,"image":9936},{"width":466,"height":467},{"sys":9938,"fields":9941},{"id":9939,"createdAt":9940},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":9942,"slug":9943,"articleIntro":-1,"category":9944},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[9945],{"metadata":9946,"sys":9949,"fields":9956},{"tags":9947,"concepts":9948},[],[],{"space":9950,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":9952,"publishedVersion":418,"revision":62,"contentType":9954,"locale":29},{"sys":9951},{"type":12,"linkType":13,"id":14},{"sys":9953},{"id":21,"type":12,"linkType":22},{"sys":9955},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":9957,"metaTitle":428,"metaDescription":429,"mainTitle":9958,"subtitle":447,"heroImage":9973,"ctaButton":470,"ctaLink":471},[427],{"data":9959,"content":9960,"nodeType":74},{},[9961,9967],{"data":9962,"content":9963,"nodeType":78},{},[9964],{"data":9965,"marks":9966,"value":439,"nodeType":82},{},[],{"data":9968,"content":9969,"nodeType":87},{},[9970],{"data":9971,"marks":9972,"value":446,"nodeType":82},{},[],{"metadata":9974,"sys":9977,"fields":9982},{"tags":9975,"concepts":9976},[],[],{"space":9978,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":9980,"publishedVersion":62,"revision":44,"locale":29},{"sys":9979},{"type":12,"linkType":13,"id":14},{"sys":9981},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":9983},{"url":462,"details":9984,"fileName":468,"contentType":469},{"size":464,"image":9985},{"width":466,"height":467},{"sys":9987,"fields":9990},{"id":9988,"createdAt":9989},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":9991,"slug":9992,"articleIntro":9993,"category":9994},"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.",[9995],{"metadata":9996,"sys":9999,"fields":10006},{"tags":9997,"concepts":9998},[],[],{"space":10000,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10002,"publishedVersion":418,"revision":62,"contentType":10004,"locale":29},{"sys":10001},{"type":12,"linkType":13,"id":14},{"sys":10003},{"id":21,"type":12,"linkType":22},{"sys":10005},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10007,"metaTitle":428,"metaDescription":429,"mainTitle":10008,"subtitle":447,"heroImage":10023,"ctaButton":470,"ctaLink":471},[427],{"data":10009,"content":10010,"nodeType":74},{},[10011,10017],{"data":10012,"content":10013,"nodeType":78},{},[10014],{"data":10015,"marks":10016,"value":439,"nodeType":82},{},[],{"data":10018,"content":10019,"nodeType":87},{},[10020],{"data":10021,"marks":10022,"value":446,"nodeType":82},{},[],{"metadata":10024,"sys":10027,"fields":10032},{"tags":10025,"concepts":10026},[],[],{"space":10028,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10030,"publishedVersion":62,"revision":44,"locale":29},{"sys":10029},{"type":12,"linkType":13,"id":14},{"sys":10031},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10033},{"url":462,"details":10034,"fileName":468,"contentType":469},{"size":464,"image":10035},{"width":466,"height":467},{"sys":10037,"fields":10040},{"id":10038,"createdAt":10039},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":10041,"slug":10042,"articleIntro":-1,"category":10043},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[10044],{"metadata":10045,"sys":10048,"fields":10055},{"tags":10046,"concepts":10047},[],[],{"space":10049,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10051,"publishedVersion":418,"revision":62,"contentType":10053,"locale":29},{"sys":10050},{"type":12,"linkType":13,"id":14},{"sys":10052},{"id":21,"type":12,"linkType":22},{"sys":10054},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10056,"metaTitle":428,"metaDescription":429,"mainTitle":10057,"subtitle":447,"heroImage":10072,"ctaButton":470,"ctaLink":471},[427],{"data":10058,"content":10059,"nodeType":74},{},[10060,10066],{"data":10061,"content":10062,"nodeType":78},{},[10063],{"data":10064,"marks":10065,"value":439,"nodeType":82},{},[],{"data":10067,"content":10068,"nodeType":87},{},[10069],{"data":10070,"marks":10071,"value":446,"nodeType":82},{},[],{"metadata":10073,"sys":10076,"fields":10081},{"tags":10074,"concepts":10075},[],[],{"space":10077,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10079,"publishedVersion":62,"revision":44,"locale":29},{"sys":10078},{"type":12,"linkType":13,"id":14},{"sys":10080},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10082},{"url":462,"details":10083,"fileName":468,"contentType":469},{"size":464,"image":10084},{"width":466,"height":467},{"sys":10086,"fields":10089},{"id":10087,"createdAt":10088},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":10090,"slug":10091,"articleIntro":10090,"category":10092},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[10093],{"metadata":10094,"sys":10097,"fields":10104},{"tags":10095,"concepts":10096},[],[],{"space":10098,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10100,"publishedVersion":418,"revision":62,"contentType":10102,"locale":29},{"sys":10099},{"type":12,"linkType":13,"id":14},{"sys":10101},{"id":21,"type":12,"linkType":22},{"sys":10103},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10105,"metaTitle":428,"metaDescription":429,"mainTitle":10106,"subtitle":447,"heroImage":10121,"ctaButton":470,"ctaLink":471},[427],{"data":10107,"content":10108,"nodeType":74},{},[10109,10115],{"data":10110,"content":10111,"nodeType":78},{},[10112],{"data":10113,"marks":10114,"value":439,"nodeType":82},{},[],{"data":10116,"content":10117,"nodeType":87},{},[10118],{"data":10119,"marks":10120,"value":446,"nodeType":82},{},[],{"metadata":10122,"sys":10125,"fields":10130},{"tags":10123,"concepts":10124},[],[],{"space":10126,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10128,"publishedVersion":62,"revision":44,"locale":29},{"sys":10127},{"type":12,"linkType":13,"id":14},{"sys":10129},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10131},{"url":462,"details":10132,"fileName":468,"contentType":469},{"size":464,"image":10133},{"width":466,"height":467},{"sys":10135,"fields":10138},{"id":10136,"createdAt":10137},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":10139,"slug":10140,"articleIntro":10141,"category":10142},"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",[10143],{"metadata":10144,"sys":10147,"fields":10154},{"tags":10145,"concepts":10146},[],[],{"space":10148,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10150,"publishedVersion":418,"revision":62,"contentType":10152,"locale":29},{"sys":10149},{"type":12,"linkType":13,"id":14},{"sys":10151},{"id":21,"type":12,"linkType":22},{"sys":10153},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10155,"metaTitle":428,"metaDescription":429,"mainTitle":10156,"subtitle":447,"heroImage":10171,"ctaButton":470,"ctaLink":471},[427],{"data":10157,"content":10158,"nodeType":74},{},[10159,10165],{"data":10160,"content":10161,"nodeType":78},{},[10162],{"data":10163,"marks":10164,"value":439,"nodeType":82},{},[],{"data":10166,"content":10167,"nodeType":87},{},[10168],{"data":10169,"marks":10170,"value":446,"nodeType":82},{},[],{"metadata":10172,"sys":10175,"fields":10180},{"tags":10173,"concepts":10174},[],[],{"space":10176,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10178,"publishedVersion":62,"revision":44,"locale":29},{"sys":10177},{"type":12,"linkType":13,"id":14},{"sys":10179},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10181},{"url":462,"details":10182,"fileName":468,"contentType":469},{"size":464,"image":10183},{"width":466,"height":467},{"sys":10185,"fields":10188},{"id":10186,"createdAt":10187},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":10189,"slug":10190,"articleIntro":10189,"category":10191},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[10192],{"metadata":10193,"sys":10196,"fields":10203},{"tags":10194,"concepts":10195},[],[],{"space":10197,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10199,"publishedVersion":418,"revision":62,"contentType":10201,"locale":29},{"sys":10198},{"type":12,"linkType":13,"id":14},{"sys":10200},{"id":21,"type":12,"linkType":22},{"sys":10202},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10204,"metaTitle":428,"metaDescription":429,"mainTitle":10205,"subtitle":447,"heroImage":10220,"ctaButton":470,"ctaLink":471},[427],{"data":10206,"content":10207,"nodeType":74},{},[10208,10214],{"data":10209,"content":10210,"nodeType":78},{},[10211],{"data":10212,"marks":10213,"value":439,"nodeType":82},{},[],{"data":10215,"content":10216,"nodeType":87},{},[10217],{"data":10218,"marks":10219,"value":446,"nodeType":82},{},[],{"metadata":10221,"sys":10224,"fields":10229},{"tags":10222,"concepts":10223},[],[],{"space":10225,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10227,"publishedVersion":62,"revision":44,"locale":29},{"sys":10226},{"type":12,"linkType":13,"id":14},{"sys":10228},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10230},{"url":462,"details":10231,"fileName":468,"contentType":469},{"size":464,"image":10232},{"width":466,"height":467},{"sys":10234,"fields":10237},{"id":10235,"createdAt":10236},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":10238,"slug":10239,"articleIntro":10238,"category":10240},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[10241],{"metadata":10242,"sys":10245,"fields":10252},{"tags":10243,"concepts":10244},[],[],{"space":10246,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10248,"publishedVersion":418,"revision":62,"contentType":10250,"locale":29},{"sys":10247},{"type":12,"linkType":13,"id":14},{"sys":10249},{"id":21,"type":12,"linkType":22},{"sys":10251},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10253,"metaTitle":428,"metaDescription":429,"mainTitle":10254,"subtitle":447,"heroImage":10269,"ctaButton":470,"ctaLink":471},[427],{"data":10255,"content":10256,"nodeType":74},{},[10257,10263],{"data":10258,"content":10259,"nodeType":78},{},[10260],{"data":10261,"marks":10262,"value":439,"nodeType":82},{},[],{"data":10264,"content":10265,"nodeType":87},{},[10266],{"data":10267,"marks":10268,"value":446,"nodeType":82},{},[],{"metadata":10270,"sys":10273,"fields":10278},{"tags":10271,"concepts":10272},[],[],{"space":10274,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10276,"publishedVersion":62,"revision":44,"locale":29},{"sys":10275},{"type":12,"linkType":13,"id":14},{"sys":10277},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10279},{"url":462,"details":10280,"fileName":468,"contentType":469},{"size":464,"image":10281},{"width":466,"height":467},{"sys":10283,"fields":10286},{"id":10284,"createdAt":10285},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":10287,"slug":10288,"articleIntro":-1,"category":10289},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[10290],{"metadata":10291,"sys":10294,"fields":10301},{"tags":10292,"concepts":10293},[],[],{"space":10295,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10297,"publishedVersion":418,"revision":62,"contentType":10299,"locale":29},{"sys":10296},{"type":12,"linkType":13,"id":14},{"sys":10298},{"id":21,"type":12,"linkType":22},{"sys":10300},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10302,"metaTitle":428,"metaDescription":429,"mainTitle":10303,"subtitle":447,"heroImage":10318,"ctaButton":470,"ctaLink":471},[427],{"data":10304,"content":10305,"nodeType":74},{},[10306,10312],{"data":10307,"content":10308,"nodeType":78},{},[10309],{"data":10310,"marks":10311,"value":439,"nodeType":82},{},[],{"data":10313,"content":10314,"nodeType":87},{},[10315],{"data":10316,"marks":10317,"value":446,"nodeType":82},{},[],{"metadata":10319,"sys":10322,"fields":10327},{"tags":10320,"concepts":10321},[],[],{"space":10323,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10325,"publishedVersion":62,"revision":44,"locale":29},{"sys":10324},{"type":12,"linkType":13,"id":14},{"sys":10326},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10328},{"url":462,"details":10329,"fileName":468,"contentType":469},{"size":464,"image":10330},{"width":466,"height":467},{"sys":10332,"fields":10335},{"id":10333,"createdAt":10334},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":10336,"slug":10337,"articleIntro":10336,"category":10338},"355 - Produits finis","compte-355-produits-finis",[10339],{"metadata":10340,"sys":10343,"fields":10350},{"tags":10341,"concepts":10342},[],[],{"space":10344,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10346,"publishedVersion":418,"revision":62,"contentType":10348,"locale":29},{"sys":10345},{"type":12,"linkType":13,"id":14},{"sys":10347},{"id":21,"type":12,"linkType":22},{"sys":10349},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10351,"metaTitle":428,"metaDescription":429,"mainTitle":10352,"subtitle":447,"heroImage":10367,"ctaButton":470,"ctaLink":471},[427],{"data":10353,"content":10354,"nodeType":74},{},[10355,10361],{"data":10356,"content":10357,"nodeType":78},{},[10358],{"data":10359,"marks":10360,"value":439,"nodeType":82},{},[],{"data":10362,"content":10363,"nodeType":87},{},[10364],{"data":10365,"marks":10366,"value":446,"nodeType":82},{},[],{"metadata":10368,"sys":10371,"fields":10376},{"tags":10369,"concepts":10370},[],[],{"space":10372,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10374,"publishedVersion":62,"revision":44,"locale":29},{"sys":10373},{"type":12,"linkType":13,"id":14},{"sys":10375},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10377},{"url":462,"details":10378,"fileName":468,"contentType":469},{"size":464,"image":10379},{"width":466,"height":467},{"sys":10381,"fields":10384},{"id":10382,"createdAt":10383},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":10385,"slug":10386,"articleIntro":10385,"category":10387},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[10388],{"metadata":10389,"sys":10392,"fields":10399},{"tags":10390,"concepts":10391},[],[],{"space":10393,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10395,"publishedVersion":418,"revision":62,"contentType":10397,"locale":29},{"sys":10394},{"type":12,"linkType":13,"id":14},{"sys":10396},{"id":21,"type":12,"linkType":22},{"sys":10398},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10400,"metaTitle":428,"metaDescription":429,"mainTitle":10401,"subtitle":447,"heroImage":10416,"ctaButton":470,"ctaLink":471},[427],{"data":10402,"content":10403,"nodeType":74},{},[10404,10410],{"data":10405,"content":10406,"nodeType":78},{},[10407],{"data":10408,"marks":10409,"value":439,"nodeType":82},{},[],{"data":10411,"content":10412,"nodeType":87},{},[10413],{"data":10414,"marks":10415,"value":446,"nodeType":82},{},[],{"metadata":10417,"sys":10420,"fields":10425},{"tags":10418,"concepts":10419},[],[],{"space":10421,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10423,"publishedVersion":62,"revision":44,"locale":29},{"sys":10422},{"type":12,"linkType":13,"id":14},{"sys":10424},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10426},{"url":462,"details":10427,"fileName":468,"contentType":469},{"size":464,"image":10428},{"width":466,"height":467},{"sys":10430,"fields":10433},{"id":10431,"createdAt":10432},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":10434,"slug":10435,"articleIntro":10434,"category":10436},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[10437],{"metadata":10438,"sys":10441,"fields":10448},{"tags":10439,"concepts":10440},[],[],{"space":10442,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10444,"publishedVersion":418,"revision":62,"contentType":10446,"locale":29},{"sys":10443},{"type":12,"linkType":13,"id":14},{"sys":10445},{"id":21,"type":12,"linkType":22},{"sys":10447},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10449,"metaTitle":428,"metaDescription":429,"mainTitle":10450,"subtitle":447,"heroImage":10465,"ctaButton":470,"ctaLink":471},[427],{"data":10451,"content":10452,"nodeType":74},{},[10453,10459],{"data":10454,"content":10455,"nodeType":78},{},[10456],{"data":10457,"marks":10458,"value":439,"nodeType":82},{},[],{"data":10460,"content":10461,"nodeType":87},{},[10462],{"data":10463,"marks":10464,"value":446,"nodeType":82},{},[],{"metadata":10466,"sys":10469,"fields":10474},{"tags":10467,"concepts":10468},[],[],{"space":10470,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10472,"publishedVersion":62,"revision":44,"locale":29},{"sys":10471},{"type":12,"linkType":13,"id":14},{"sys":10473},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10475},{"url":462,"details":10476,"fileName":468,"contentType":469},{"size":464,"image":10477},{"width":466,"height":467},{"sys":10479,"fields":10482},{"id":10480,"createdAt":10481},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":10483,"slug":10484,"articleIntro":10483,"category":10485},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[10486],{"metadata":10487,"sys":10490,"fields":10497},{"tags":10488,"concepts":10489},[],[],{"space":10491,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10493,"publishedVersion":418,"revision":62,"contentType":10495,"locale":29},{"sys":10492},{"type":12,"linkType":13,"id":14},{"sys":10494},{"id":21,"type":12,"linkType":22},{"sys":10496},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10498,"metaTitle":428,"metaDescription":429,"mainTitle":10499,"subtitle":447,"heroImage":10514,"ctaButton":470,"ctaLink":471},[427],{"data":10500,"content":10501,"nodeType":74},{},[10502,10508],{"data":10503,"content":10504,"nodeType":78},{},[10505],{"data":10506,"marks":10507,"value":439,"nodeType":82},{},[],{"data":10509,"content":10510,"nodeType":87},{},[10511],{"data":10512,"marks":10513,"value":446,"nodeType":82},{},[],{"metadata":10515,"sys":10518,"fields":10523},{"tags":10516,"concepts":10517},[],[],{"space":10519,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10521,"publishedVersion":62,"revision":44,"locale":29},{"sys":10520},{"type":12,"linkType":13,"id":14},{"sys":10522},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10524},{"url":462,"details":10525,"fileName":468,"contentType":469},{"size":464,"image":10526},{"width":466,"height":467},{"sys":10528,"fields":10531},{"id":10529,"createdAt":10530},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":10532,"slug":10533,"articleIntro":-1,"category":10534},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[10535],{"metadata":10536,"sys":10539,"fields":10546},{"tags":10537,"concepts":10538},[],[],{"space":10540,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10542,"publishedVersion":418,"revision":62,"contentType":10544,"locale":29},{"sys":10541},{"type":12,"linkType":13,"id":14},{"sys":10543},{"id":21,"type":12,"linkType":22},{"sys":10545},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10547,"metaTitle":428,"metaDescription":429,"mainTitle":10548,"subtitle":447,"heroImage":10563,"ctaButton":470,"ctaLink":471},[427],{"data":10549,"content":10550,"nodeType":74},{},[10551,10557],{"data":10552,"content":10553,"nodeType":78},{},[10554],{"data":10555,"marks":10556,"value":439,"nodeType":82},{},[],{"data":10558,"content":10559,"nodeType":87},{},[10560],{"data":10561,"marks":10562,"value":446,"nodeType":82},{},[],{"metadata":10564,"sys":10567,"fields":10572},{"tags":10565,"concepts":10566},[],[],{"space":10568,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10570,"publishedVersion":62,"revision":44,"locale":29},{"sys":10569},{"type":12,"linkType":13,"id":14},{"sys":10571},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10573},{"url":462,"details":10574,"fileName":468,"contentType":469},{"size":464,"image":10575},{"width":466,"height":467},{"sys":10577,"fields":10580},{"id":10578,"createdAt":10579},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":10581,"slug":10582,"articleIntro":10581,"category":10583},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[10584],{"metadata":10585,"sys":10588,"fields":10595},{"tags":10586,"concepts":10587},[],[],{"space":10589,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10591,"publishedVersion":418,"revision":62,"contentType":10593,"locale":29},{"sys":10590},{"type":12,"linkType":13,"id":14},{"sys":10592},{"id":21,"type":12,"linkType":22},{"sys":10594},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10596,"metaTitle":428,"metaDescription":429,"mainTitle":10597,"subtitle":447,"heroImage":10612,"ctaButton":470,"ctaLink":471},[427],{"data":10598,"content":10599,"nodeType":74},{},[10600,10606],{"data":10601,"content":10602,"nodeType":78},{},[10603],{"data":10604,"marks":10605,"value":439,"nodeType":82},{},[],{"data":10607,"content":10608,"nodeType":87},{},[10609],{"data":10610,"marks":10611,"value":446,"nodeType":82},{},[],{"metadata":10613,"sys":10616,"fields":10621},{"tags":10614,"concepts":10615},[],[],{"space":10617,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10619,"publishedVersion":62,"revision":44,"locale":29},{"sys":10618},{"type":12,"linkType":13,"id":14},{"sys":10620},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10622},{"url":462,"details":10623,"fileName":468,"contentType":469},{"size":464,"image":10624},{"width":466,"height":467},{"sys":10626,"fields":10629},{"id":10627,"createdAt":10628},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":10630,"slug":10631,"articleIntro":10630,"category":10632},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[10633],{"metadata":10634,"sys":10637,"fields":10644},{"tags":10635,"concepts":10636},[],[],{"space":10638,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10640,"publishedVersion":418,"revision":62,"contentType":10642,"locale":29},{"sys":10639},{"type":12,"linkType":13,"id":14},{"sys":10641},{"id":21,"type":12,"linkType":22},{"sys":10643},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10645,"metaTitle":428,"metaDescription":429,"mainTitle":10646,"subtitle":447,"heroImage":10661,"ctaButton":470,"ctaLink":471},[427],{"data":10647,"content":10648,"nodeType":74},{},[10649,10655],{"data":10650,"content":10651,"nodeType":78},{},[10652],{"data":10653,"marks":10654,"value":439,"nodeType":82},{},[],{"data":10656,"content":10657,"nodeType":87},{},[10658],{"data":10659,"marks":10660,"value":446,"nodeType":82},{},[],{"metadata":10662,"sys":10665,"fields":10670},{"tags":10663,"concepts":10664},[],[],{"space":10666,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10668,"publishedVersion":62,"revision":44,"locale":29},{"sys":10667},{"type":12,"linkType":13,"id":14},{"sys":10669},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10671},{"url":462,"details":10672,"fileName":468,"contentType":469},{"size":464,"image":10673},{"width":466,"height":467},{"sys":10675,"fields":10678},{"id":10676,"createdAt":10677},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":10679,"slug":10680,"articleIntro":10679,"category":10681},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[10682],{"metadata":10683,"sys":10686,"fields":10693},{"tags":10684,"concepts":10685},[],[],{"space":10687,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10689,"publishedVersion":418,"revision":62,"contentType":10691,"locale":29},{"sys":10688},{"type":12,"linkType":13,"id":14},{"sys":10690},{"id":21,"type":12,"linkType":22},{"sys":10692},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10694,"metaTitle":428,"metaDescription":429,"mainTitle":10695,"subtitle":447,"heroImage":10710,"ctaButton":470,"ctaLink":471},[427],{"data":10696,"content":10697,"nodeType":74},{},[10698,10704],{"data":10699,"content":10700,"nodeType":78},{},[10701],{"data":10702,"marks":10703,"value":439,"nodeType":82},{},[],{"data":10705,"content":10706,"nodeType":87},{},[10707],{"data":10708,"marks":10709,"value":446,"nodeType":82},{},[],{"metadata":10711,"sys":10714,"fields":10719},{"tags":10712,"concepts":10713},[],[],{"space":10715,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10717,"publishedVersion":62,"revision":44,"locale":29},{"sys":10716},{"type":12,"linkType":13,"id":14},{"sys":10718},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10720},{"url":462,"details":10721,"fileName":468,"contentType":469},{"size":464,"image":10722},{"width":466,"height":467},{"sys":10724,"fields":10727},{"id":10725,"createdAt":10726},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":10728,"slug":10729,"articleIntro":10728,"category":10730},"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",[10731],{"metadata":10732,"sys":10735,"fields":10742},{"tags":10733,"concepts":10734},[],[],{"space":10736,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10738,"publishedVersion":418,"revision":62,"contentType":10740,"locale":29},{"sys":10737},{"type":12,"linkType":13,"id":14},{"sys":10739},{"id":21,"type":12,"linkType":22},{"sys":10741},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10743,"metaTitle":428,"metaDescription":429,"mainTitle":10744,"subtitle":447,"heroImage":10759,"ctaButton":470,"ctaLink":471},[427],{"data":10745,"content":10746,"nodeType":74},{},[10747,10753],{"data":10748,"content":10749,"nodeType":78},{},[10750],{"data":10751,"marks":10752,"value":439,"nodeType":82},{},[],{"data":10754,"content":10755,"nodeType":87},{},[10756],{"data":10757,"marks":10758,"value":446,"nodeType":82},{},[],{"metadata":10760,"sys":10763,"fields":10768},{"tags":10761,"concepts":10762},[],[],{"space":10764,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10766,"publishedVersion":62,"revision":44,"locale":29},{"sys":10765},{"type":12,"linkType":13,"id":14},{"sys":10767},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10769},{"url":462,"details":10770,"fileName":468,"contentType":469},{"size":464,"image":10771},{"width":466,"height":467},{"sys":10773,"fields":10776},{"id":10774,"createdAt":10775},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":10777,"slug":10778,"articleIntro":10777,"category":10779},"Compte 6237 - Publications","compte-6237-publications",[10780],{"metadata":10781,"sys":10784,"fields":10791},{"tags":10782,"concepts":10783},[],[],{"space":10785,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10787,"publishedVersion":418,"revision":62,"contentType":10789,"locale":29},{"sys":10786},{"type":12,"linkType":13,"id":14},{"sys":10788},{"id":21,"type":12,"linkType":22},{"sys":10790},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10792,"metaTitle":428,"metaDescription":429,"mainTitle":10793,"subtitle":447,"heroImage":10808,"ctaButton":470,"ctaLink":471},[427],{"data":10794,"content":10795,"nodeType":74},{},[10796,10802],{"data":10797,"content":10798,"nodeType":78},{},[10799],{"data":10800,"marks":10801,"value":439,"nodeType":82},{},[],{"data":10803,"content":10804,"nodeType":87},{},[10805],{"data":10806,"marks":10807,"value":446,"nodeType":82},{},[],{"metadata":10809,"sys":10812,"fields":10817},{"tags":10810,"concepts":10811},[],[],{"space":10813,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10815,"publishedVersion":62,"revision":44,"locale":29},{"sys":10814},{"type":12,"linkType":13,"id":14},{"sys":10816},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10818},{"url":462,"details":10819,"fileName":468,"contentType":469},{"size":464,"image":10820},{"width":466,"height":467},{"sys":10822,"fields":10825},{"id":10823,"createdAt":10824},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":10826,"slug":10827,"articleIntro":10826,"category":10828},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[10829],{"metadata":10830,"sys":10833,"fields":10840},{"tags":10831,"concepts":10832},[],[],{"space":10834,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10836,"publishedVersion":418,"revision":62,"contentType":10838,"locale":29},{"sys":10835},{"type":12,"linkType":13,"id":14},{"sys":10837},{"id":21,"type":12,"linkType":22},{"sys":10839},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10841,"metaTitle":428,"metaDescription":429,"mainTitle":10842,"subtitle":447,"heroImage":10857,"ctaButton":470,"ctaLink":471},[427],{"data":10843,"content":10844,"nodeType":74},{},[10845,10851],{"data":10846,"content":10847,"nodeType":78},{},[10848],{"data":10849,"marks":10850,"value":439,"nodeType":82},{},[],{"data":10852,"content":10853,"nodeType":87},{},[10854],{"data":10855,"marks":10856,"value":446,"nodeType":82},{},[],{"metadata":10858,"sys":10861,"fields":10866},{"tags":10859,"concepts":10860},[],[],{"space":10862,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10864,"publishedVersion":62,"revision":44,"locale":29},{"sys":10863},{"type":12,"linkType":13,"id":14},{"sys":10865},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10867},{"url":462,"details":10868,"fileName":468,"contentType":469},{"size":464,"image":10869},{"width":466,"height":467},{"sys":10871,"fields":10874},{"id":10872,"createdAt":10873},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":10875,"slug":10876,"articleIntro":10875,"category":10877},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[10878],{"metadata":10879,"sys":10882,"fields":10889},{"tags":10880,"concepts":10881},[],[],{"space":10883,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10885,"publishedVersion":418,"revision":62,"contentType":10887,"locale":29},{"sys":10884},{"type":12,"linkType":13,"id":14},{"sys":10886},{"id":21,"type":12,"linkType":22},{"sys":10888},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10890,"metaTitle":428,"metaDescription":429,"mainTitle":10891,"subtitle":447,"heroImage":10906,"ctaButton":470,"ctaLink":471},[427],{"data":10892,"content":10893,"nodeType":74},{},[10894,10900],{"data":10895,"content":10896,"nodeType":78},{},[10897],{"data":10898,"marks":10899,"value":439,"nodeType":82},{},[],{"data":10901,"content":10902,"nodeType":87},{},[10903],{"data":10904,"marks":10905,"value":446,"nodeType":82},{},[],{"metadata":10907,"sys":10910,"fields":10915},{"tags":10908,"concepts":10909},[],[],{"space":10911,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10913,"publishedVersion":62,"revision":44,"locale":29},{"sys":10912},{"type":12,"linkType":13,"id":14},{"sys":10914},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10916},{"url":462,"details":10917,"fileName":468,"contentType":469},{"size":464,"image":10918},{"width":466,"height":467},{"sys":10920,"fields":10923},{"id":10921,"createdAt":10922},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":10924,"slug":10925,"articleIntro":-1,"category":10926},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[10927],{"metadata":10928,"sys":10931,"fields":10938},{"tags":10929,"concepts":10930},[],[],{"space":10932,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10934,"publishedVersion":418,"revision":62,"contentType":10936,"locale":29},{"sys":10933},{"type":12,"linkType":13,"id":14},{"sys":10935},{"id":21,"type":12,"linkType":22},{"sys":10937},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10939,"metaTitle":428,"metaDescription":429,"mainTitle":10940,"subtitle":447,"heroImage":10955,"ctaButton":470,"ctaLink":471},[427],{"data":10941,"content":10942,"nodeType":74},{},[10943,10949],{"data":10944,"content":10945,"nodeType":78},{},[10946],{"data":10947,"marks":10948,"value":439,"nodeType":82},{},[],{"data":10950,"content":10951,"nodeType":87},{},[10952],{"data":10953,"marks":10954,"value":446,"nodeType":82},{},[],{"metadata":10956,"sys":10959,"fields":10964},{"tags":10957,"concepts":10958},[],[],{"space":10960,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":10962,"publishedVersion":62,"revision":44,"locale":29},{"sys":10961},{"type":12,"linkType":13,"id":14},{"sys":10963},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":10965},{"url":462,"details":10966,"fileName":468,"contentType":469},{"size":464,"image":10967},{"width":466,"height":467},{"sys":10969,"fields":10972},{"id":10970,"createdAt":10971},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":10973,"slug":10974,"articleIntro":10973,"category":10975},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[10976],{"metadata":10977,"sys":10980,"fields":10987},{"tags":10978,"concepts":10979},[],[],{"space":10981,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":10983,"publishedVersion":418,"revision":62,"contentType":10985,"locale":29},{"sys":10982},{"type":12,"linkType":13,"id":14},{"sys":10984},{"id":21,"type":12,"linkType":22},{"sys":10986},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":10988,"metaTitle":428,"metaDescription":429,"mainTitle":10989,"subtitle":447,"heroImage":11004,"ctaButton":470,"ctaLink":471},[427],{"data":10990,"content":10991,"nodeType":74},{},[10992,10998],{"data":10993,"content":10994,"nodeType":78},{},[10995],{"data":10996,"marks":10997,"value":439,"nodeType":82},{},[],{"data":10999,"content":11000,"nodeType":87},{},[11001],{"data":11002,"marks":11003,"value":446,"nodeType":82},{},[],{"metadata":11005,"sys":11008,"fields":11013},{"tags":11006,"concepts":11007},[],[],{"space":11009,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11011,"publishedVersion":62,"revision":44,"locale":29},{"sys":11010},{"type":12,"linkType":13,"id":14},{"sys":11012},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11014},{"url":462,"details":11015,"fileName":468,"contentType":469},{"size":464,"image":11016},{"width":466,"height":467},{"sys":11018,"fields":11021},{"id":11019,"createdAt":11020},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":11022,"slug":11023,"articleIntro":11022,"category":11024},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[11025],{"metadata":11026,"sys":11029,"fields":11036},{"tags":11027,"concepts":11028},[],[],{"space":11030,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11032,"publishedVersion":418,"revision":62,"contentType":11034,"locale":29},{"sys":11031},{"type":12,"linkType":13,"id":14},{"sys":11033},{"id":21,"type":12,"linkType":22},{"sys":11035},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11037,"metaTitle":428,"metaDescription":429,"mainTitle":11038,"subtitle":447,"heroImage":11053,"ctaButton":470,"ctaLink":471},[427],{"data":11039,"content":11040,"nodeType":74},{},[11041,11047],{"data":11042,"content":11043,"nodeType":78},{},[11044],{"data":11045,"marks":11046,"value":439,"nodeType":82},{},[],{"data":11048,"content":11049,"nodeType":87},{},[11050],{"data":11051,"marks":11052,"value":446,"nodeType":82},{},[],{"metadata":11054,"sys":11057,"fields":11062},{"tags":11055,"concepts":11056},[],[],{"space":11058,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11060,"publishedVersion":62,"revision":44,"locale":29},{"sys":11059},{"type":12,"linkType":13,"id":14},{"sys":11061},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11063},{"url":462,"details":11064,"fileName":468,"contentType":469},{"size":464,"image":11065},{"width":466,"height":467},{"sys":11067,"fields":11070},{"id":11068,"createdAt":11069},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":11071,"slug":11072,"articleIntro":-1,"category":11073},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[11074],{"metadata":11075,"sys":11078,"fields":11085},{"tags":11076,"concepts":11077},[],[],{"space":11079,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11081,"publishedVersion":418,"revision":62,"contentType":11083,"locale":29},{"sys":11080},{"type":12,"linkType":13,"id":14},{"sys":11082},{"id":21,"type":12,"linkType":22},{"sys":11084},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11086,"metaTitle":428,"metaDescription":429,"mainTitle":11087,"subtitle":447,"heroImage":11102,"ctaButton":470,"ctaLink":471},[427],{"data":11088,"content":11089,"nodeType":74},{},[11090,11096],{"data":11091,"content":11092,"nodeType":78},{},[11093],{"data":11094,"marks":11095,"value":439,"nodeType":82},{},[],{"data":11097,"content":11098,"nodeType":87},{},[11099],{"data":11100,"marks":11101,"value":446,"nodeType":82},{},[],{"metadata":11103,"sys":11106,"fields":11111},{"tags":11104,"concepts":11105},[],[],{"space":11107,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11109,"publishedVersion":62,"revision":44,"locale":29},{"sys":11108},{"type":12,"linkType":13,"id":14},{"sys":11110},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11112},{"url":462,"details":11113,"fileName":468,"contentType":469},{"size":464,"image":11114},{"width":466,"height":467},{"sys":11116,"fields":11119},{"id":11117,"createdAt":11118},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":11120,"slug":11121,"articleIntro":11120,"category":11122},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[11123],{"metadata":11124,"sys":11127,"fields":11134},{"tags":11125,"concepts":11126},[],[],{"space":11128,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11130,"publishedVersion":418,"revision":62,"contentType":11132,"locale":29},{"sys":11129},{"type":12,"linkType":13,"id":14},{"sys":11131},{"id":21,"type":12,"linkType":22},{"sys":11133},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11135,"metaTitle":428,"metaDescription":429,"mainTitle":11136,"subtitle":447,"heroImage":11151,"ctaButton":470,"ctaLink":471},[427],{"data":11137,"content":11138,"nodeType":74},{},[11139,11145],{"data":11140,"content":11141,"nodeType":78},{},[11142],{"data":11143,"marks":11144,"value":439,"nodeType":82},{},[],{"data":11146,"content":11147,"nodeType":87},{},[11148],{"data":11149,"marks":11150,"value":446,"nodeType":82},{},[],{"metadata":11152,"sys":11155,"fields":11160},{"tags":11153,"concepts":11154},[],[],{"space":11156,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11158,"publishedVersion":62,"revision":44,"locale":29},{"sys":11157},{"type":12,"linkType":13,"id":14},{"sys":11159},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11161},{"url":462,"details":11162,"fileName":468,"contentType":469},{"size":464,"image":11163},{"width":466,"height":467},{"sys":11165,"fields":11168},{"id":11166,"createdAt":11167},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":11169,"slug":11170,"articleIntro":11169,"category":11171},"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",[11172],{"metadata":11173,"sys":11176,"fields":11183},{"tags":11174,"concepts":11175},[],[],{"space":11177,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11179,"publishedVersion":418,"revision":62,"contentType":11181,"locale":29},{"sys":11178},{"type":12,"linkType":13,"id":14},{"sys":11180},{"id":21,"type":12,"linkType":22},{"sys":11182},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11184,"metaTitle":428,"metaDescription":429,"mainTitle":11185,"subtitle":447,"heroImage":11200,"ctaButton":470,"ctaLink":471},[427],{"data":11186,"content":11187,"nodeType":74},{},[11188,11194],{"data":11189,"content":11190,"nodeType":78},{},[11191],{"data":11192,"marks":11193,"value":439,"nodeType":82},{},[],{"data":11195,"content":11196,"nodeType":87},{},[11197],{"data":11198,"marks":11199,"value":446,"nodeType":82},{},[],{"metadata":11201,"sys":11204,"fields":11209},{"tags":11202,"concepts":11203},[],[],{"space":11205,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11207,"publishedVersion":62,"revision":44,"locale":29},{"sys":11206},{"type":12,"linkType":13,"id":14},{"sys":11208},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11210},{"url":462,"details":11211,"fileName":468,"contentType":469},{"size":464,"image":11212},{"width":466,"height":467},{"sys":11214,"fields":11217},{"id":11215,"createdAt":11216},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":11218,"slug":11219,"articleIntro":-1,"category":11220},"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",[11221],{"metadata":11222,"sys":11225,"fields":11232},{"tags":11223,"concepts":11224},[],[],{"space":11226,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11228,"publishedVersion":418,"revision":62,"contentType":11230,"locale":29},{"sys":11227},{"type":12,"linkType":13,"id":14},{"sys":11229},{"id":21,"type":12,"linkType":22},{"sys":11231},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11233,"metaTitle":428,"metaDescription":429,"mainTitle":11234,"subtitle":447,"heroImage":11249,"ctaButton":470,"ctaLink":471},[427],{"data":11235,"content":11236,"nodeType":74},{},[11237,11243],{"data":11238,"content":11239,"nodeType":78},{},[11240],{"data":11241,"marks":11242,"value":439,"nodeType":82},{},[],{"data":11244,"content":11245,"nodeType":87},{},[11246],{"data":11247,"marks":11248,"value":446,"nodeType":82},{},[],{"metadata":11250,"sys":11253,"fields":11258},{"tags":11251,"concepts":11252},[],[],{"space":11254,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11256,"publishedVersion":62,"revision":44,"locale":29},{"sys":11255},{"type":12,"linkType":13,"id":14},{"sys":11257},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11259},{"url":462,"details":11260,"fileName":468,"contentType":469},{"size":464,"image":11261},{"width":466,"height":467},{"sys":11263,"fields":11266},{"id":11264,"createdAt":11265},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":11267,"slug":11268,"articleIntro":11267,"category":11269},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[11270],{"metadata":11271,"sys":11274,"fields":11281},{"tags":11272,"concepts":11273},[],[],{"space":11275,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11277,"publishedVersion":418,"revision":62,"contentType":11279,"locale":29},{"sys":11276},{"type":12,"linkType":13,"id":14},{"sys":11278},{"id":21,"type":12,"linkType":22},{"sys":11280},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11282,"metaTitle":428,"metaDescription":429,"mainTitle":11283,"subtitle":447,"heroImage":11298,"ctaButton":470,"ctaLink":471},[427],{"data":11284,"content":11285,"nodeType":74},{},[11286,11292],{"data":11287,"content":11288,"nodeType":78},{},[11289],{"data":11290,"marks":11291,"value":439,"nodeType":82},{},[],{"data":11293,"content":11294,"nodeType":87},{},[11295],{"data":11296,"marks":11297,"value":446,"nodeType":82},{},[],{"metadata":11299,"sys":11302,"fields":11307},{"tags":11300,"concepts":11301},[],[],{"space":11303,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11305,"publishedVersion":62,"revision":44,"locale":29},{"sys":11304},{"type":12,"linkType":13,"id":14},{"sys":11306},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11308},{"url":462,"details":11309,"fileName":468,"contentType":469},{"size":464,"image":11310},{"width":466,"height":467},{"sys":11312,"fields":11315},{"id":11313,"createdAt":11314},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":11316,"slug":11317,"articleIntro":11316,"category":11318},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[11319],{"metadata":11320,"sys":11323,"fields":11330},{"tags":11321,"concepts":11322},[],[],{"space":11324,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11326,"publishedVersion":418,"revision":62,"contentType":11328,"locale":29},{"sys":11325},{"type":12,"linkType":13,"id":14},{"sys":11327},{"id":21,"type":12,"linkType":22},{"sys":11329},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11331,"metaTitle":428,"metaDescription":429,"mainTitle":11332,"subtitle":447,"heroImage":11347,"ctaButton":470,"ctaLink":471},[427],{"data":11333,"content":11334,"nodeType":74},{},[11335,11341],{"data":11336,"content":11337,"nodeType":78},{},[11338],{"data":11339,"marks":11340,"value":439,"nodeType":82},{},[],{"data":11342,"content":11343,"nodeType":87},{},[11344],{"data":11345,"marks":11346,"value":446,"nodeType":82},{},[],{"metadata":11348,"sys":11351,"fields":11356},{"tags":11349,"concepts":11350},[],[],{"space":11352,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11354,"publishedVersion":62,"revision":44,"locale":29},{"sys":11353},{"type":12,"linkType":13,"id":14},{"sys":11355},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11357},{"url":462,"details":11358,"fileName":468,"contentType":469},{"size":464,"image":11359},{"width":466,"height":467},{"sys":11361,"fields":11364},{"id":11362,"createdAt":11363},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":11365,"slug":11366,"articleIntro":11365,"category":11367},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[11368],{"metadata":11369,"sys":11372,"fields":11379},{"tags":11370,"concepts":11371},[],[],{"space":11373,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11375,"publishedVersion":418,"revision":62,"contentType":11377,"locale":29},{"sys":11374},{"type":12,"linkType":13,"id":14},{"sys":11376},{"id":21,"type":12,"linkType":22},{"sys":11378},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11380,"metaTitle":428,"metaDescription":429,"mainTitle":11381,"subtitle":447,"heroImage":11396,"ctaButton":470,"ctaLink":471},[427],{"data":11382,"content":11383,"nodeType":74},{},[11384,11390],{"data":11385,"content":11386,"nodeType":78},{},[11387],{"data":11388,"marks":11389,"value":439,"nodeType":82},{},[],{"data":11391,"content":11392,"nodeType":87},{},[11393],{"data":11394,"marks":11395,"value":446,"nodeType":82},{},[],{"metadata":11397,"sys":11400,"fields":11405},{"tags":11398,"concepts":11399},[],[],{"space":11401,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11403,"publishedVersion":62,"revision":44,"locale":29},{"sys":11402},{"type":12,"linkType":13,"id":14},{"sys":11404},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11406},{"url":462,"details":11407,"fileName":468,"contentType":469},{"size":464,"image":11408},{"width":466,"height":467},{"sys":11410,"fields":11413},{"id":11411,"createdAt":11412},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":11414,"slug":11415,"articleIntro":11414,"category":11416},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[11417],{"metadata":11418,"sys":11421,"fields":11428},{"tags":11419,"concepts":11420},[],[],{"space":11422,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11424,"publishedVersion":418,"revision":62,"contentType":11426,"locale":29},{"sys":11423},{"type":12,"linkType":13,"id":14},{"sys":11425},{"id":21,"type":12,"linkType":22},{"sys":11427},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11429,"metaTitle":428,"metaDescription":429,"mainTitle":11430,"subtitle":447,"heroImage":11445,"ctaButton":470,"ctaLink":471},[427],{"data":11431,"content":11432,"nodeType":74},{},[11433,11439],{"data":11434,"content":11435,"nodeType":78},{},[11436],{"data":11437,"marks":11438,"value":439,"nodeType":82},{},[],{"data":11440,"content":11441,"nodeType":87},{},[11442],{"data":11443,"marks":11444,"value":446,"nodeType":82},{},[],{"metadata":11446,"sys":11449,"fields":11454},{"tags":11447,"concepts":11448},[],[],{"space":11450,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11452,"publishedVersion":62,"revision":44,"locale":29},{"sys":11451},{"type":12,"linkType":13,"id":14},{"sys":11453},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11455},{"url":462,"details":11456,"fileName":468,"contentType":469},{"size":464,"image":11457},{"width":466,"height":467},{"sys":11459,"fields":11462},{"id":11460,"createdAt":11461},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":11463,"slug":11464,"articleIntro":11463,"category":11465},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[11466],{"metadata":11467,"sys":11470,"fields":11477},{"tags":11468,"concepts":11469},[],[],{"space":11471,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11473,"publishedVersion":418,"revision":62,"contentType":11475,"locale":29},{"sys":11472},{"type":12,"linkType":13,"id":14},{"sys":11474},{"id":21,"type":12,"linkType":22},{"sys":11476},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11478,"metaTitle":428,"metaDescription":429,"mainTitle":11479,"subtitle":447,"heroImage":11494,"ctaButton":470,"ctaLink":471},[427],{"data":11480,"content":11481,"nodeType":74},{},[11482,11488],{"data":11483,"content":11484,"nodeType":78},{},[11485],{"data":11486,"marks":11487,"value":439,"nodeType":82},{},[],{"data":11489,"content":11490,"nodeType":87},{},[11491],{"data":11492,"marks":11493,"value":446,"nodeType":82},{},[],{"metadata":11495,"sys":11498,"fields":11503},{"tags":11496,"concepts":11497},[],[],{"space":11499,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11501,"publishedVersion":62,"revision":44,"locale":29},{"sys":11500},{"type":12,"linkType":13,"id":14},{"sys":11502},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11504},{"url":462,"details":11505,"fileName":468,"contentType":469},{"size":464,"image":11506},{"width":466,"height":467},{"sys":11508,"fields":11511},{"id":11509,"createdAt":11510},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":11512,"slug":11513,"articleIntro":11512,"category":11514},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[11515],{"metadata":11516,"sys":11519,"fields":11526},{"tags":11517,"concepts":11518},[],[],{"space":11520,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11522,"publishedVersion":418,"revision":62,"contentType":11524,"locale":29},{"sys":11521},{"type":12,"linkType":13,"id":14},{"sys":11523},{"id":21,"type":12,"linkType":22},{"sys":11525},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11527,"metaTitle":428,"metaDescription":429,"mainTitle":11528,"subtitle":447,"heroImage":11543,"ctaButton":470,"ctaLink":471},[427],{"data":11529,"content":11530,"nodeType":74},{},[11531,11537],{"data":11532,"content":11533,"nodeType":78},{},[11534],{"data":11535,"marks":11536,"value":439,"nodeType":82},{},[],{"data":11538,"content":11539,"nodeType":87},{},[11540],{"data":11541,"marks":11542,"value":446,"nodeType":82},{},[],{"metadata":11544,"sys":11547,"fields":11552},{"tags":11545,"concepts":11546},[],[],{"space":11548,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11550,"publishedVersion":62,"revision":44,"locale":29},{"sys":11549},{"type":12,"linkType":13,"id":14},{"sys":11551},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11553},{"url":462,"details":11554,"fileName":468,"contentType":469},{"size":464,"image":11555},{"width":466,"height":467},{"sys":11557,"fields":11560},{"id":11558,"createdAt":11559},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":11561,"slug":11562,"articleIntro":-1,"category":11563},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[11564],{"metadata":11565,"sys":11568,"fields":11575},{"tags":11566,"concepts":11567},[],[],{"space":11569,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11571,"publishedVersion":418,"revision":62,"contentType":11573,"locale":29},{"sys":11570},{"type":12,"linkType":13,"id":14},{"sys":11572},{"id":21,"type":12,"linkType":22},{"sys":11574},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11576,"metaTitle":428,"metaDescription":429,"mainTitle":11577,"subtitle":447,"heroImage":11592,"ctaButton":470,"ctaLink":471},[427],{"data":11578,"content":11579,"nodeType":74},{},[11580,11586],{"data":11581,"content":11582,"nodeType":78},{},[11583],{"data":11584,"marks":11585,"value":439,"nodeType":82},{},[],{"data":11587,"content":11588,"nodeType":87},{},[11589],{"data":11590,"marks":11591,"value":446,"nodeType":82},{},[],{"metadata":11593,"sys":11596,"fields":11601},{"tags":11594,"concepts":11595},[],[],{"space":11597,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11599,"publishedVersion":62,"revision":44,"locale":29},{"sys":11598},{"type":12,"linkType":13,"id":14},{"sys":11600},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11602},{"url":462,"details":11603,"fileName":468,"contentType":469},{"size":464,"image":11604},{"width":466,"height":467},{"sys":11606,"fields":11609},{"id":11607,"createdAt":11608},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":11610,"slug":11611,"articleIntro":-1,"category":11612},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[11613],{"metadata":11614,"sys":11617,"fields":11624},{"tags":11615,"concepts":11616},[],[],{"space":11618,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11620,"publishedVersion":418,"revision":62,"contentType":11622,"locale":29},{"sys":11619},{"type":12,"linkType":13,"id":14},{"sys":11621},{"id":21,"type":12,"linkType":22},{"sys":11623},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11625,"metaTitle":428,"metaDescription":429,"mainTitle":11626,"subtitle":447,"heroImage":11641,"ctaButton":470,"ctaLink":471},[427],{"data":11627,"content":11628,"nodeType":74},{},[11629,11635],{"data":11630,"content":11631,"nodeType":78},{},[11632],{"data":11633,"marks":11634,"value":439,"nodeType":82},{},[],{"data":11636,"content":11637,"nodeType":87},{},[11638],{"data":11639,"marks":11640,"value":446,"nodeType":82},{},[],{"metadata":11642,"sys":11645,"fields":11650},{"tags":11643,"concepts":11644},[],[],{"space":11646,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11648,"publishedVersion":62,"revision":44,"locale":29},{"sys":11647},{"type":12,"linkType":13,"id":14},{"sys":11649},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11651},{"url":462,"details":11652,"fileName":468,"contentType":469},{"size":464,"image":11653},{"width":466,"height":467},{"sys":11655,"fields":11658},{"id":11656,"createdAt":11657},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":11659,"slug":11660,"articleIntro":11659,"category":11661},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[11662],{"metadata":11663,"sys":11666,"fields":11673},{"tags":11664,"concepts":11665},[],[],{"space":11667,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11669,"publishedVersion":418,"revision":62,"contentType":11671,"locale":29},{"sys":11668},{"type":12,"linkType":13,"id":14},{"sys":11670},{"id":21,"type":12,"linkType":22},{"sys":11672},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11674,"metaTitle":428,"metaDescription":429,"mainTitle":11675,"subtitle":447,"heroImage":11690,"ctaButton":470,"ctaLink":471},[427],{"data":11676,"content":11677,"nodeType":74},{},[11678,11684],{"data":11679,"content":11680,"nodeType":78},{},[11681],{"data":11682,"marks":11683,"value":439,"nodeType":82},{},[],{"data":11685,"content":11686,"nodeType":87},{},[11687],{"data":11688,"marks":11689,"value":446,"nodeType":82},{},[],{"metadata":11691,"sys":11694,"fields":11699},{"tags":11692,"concepts":11693},[],[],{"space":11695,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11697,"publishedVersion":62,"revision":44,"locale":29},{"sys":11696},{"type":12,"linkType":13,"id":14},{"sys":11698},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11700},{"url":462,"details":11701,"fileName":468,"contentType":469},{"size":464,"image":11702},{"width":466,"height":467},{"sys":11704,"fields":11707},{"id":11705,"createdAt":11706},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":11708,"slug":11709,"articleIntro":11708,"category":11710},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[11711],{"metadata":11712,"sys":11715,"fields":11722},{"tags":11713,"concepts":11714},[],[],{"space":11716,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11718,"publishedVersion":418,"revision":62,"contentType":11720,"locale":29},{"sys":11717},{"type":12,"linkType":13,"id":14},{"sys":11719},{"id":21,"type":12,"linkType":22},{"sys":11721},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11723,"metaTitle":428,"metaDescription":429,"mainTitle":11724,"subtitle":447,"heroImage":11739,"ctaButton":470,"ctaLink":471},[427],{"data":11725,"content":11726,"nodeType":74},{},[11727,11733],{"data":11728,"content":11729,"nodeType":78},{},[11730],{"data":11731,"marks":11732,"value":439,"nodeType":82},{},[],{"data":11734,"content":11735,"nodeType":87},{},[11736],{"data":11737,"marks":11738,"value":446,"nodeType":82},{},[],{"metadata":11740,"sys":11743,"fields":11748},{"tags":11741,"concepts":11742},[],[],{"space":11744,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11746,"publishedVersion":62,"revision":44,"locale":29},{"sys":11745},{"type":12,"linkType":13,"id":14},{"sys":11747},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11749},{"url":462,"details":11750,"fileName":468,"contentType":469},{"size":464,"image":11751},{"width":466,"height":467},{"sys":11753,"fields":11756},{"id":11754,"createdAt":11755},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":11757,"slug":11758,"articleIntro":11757,"category":11759},"6248 - Divers","compte-6248-divers",[11760],{"metadata":11761,"sys":11764,"fields":11771},{"tags":11762,"concepts":11763},[],[],{"space":11765,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11767,"publishedVersion":418,"revision":62,"contentType":11769,"locale":29},{"sys":11766},{"type":12,"linkType":13,"id":14},{"sys":11768},{"id":21,"type":12,"linkType":22},{"sys":11770},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11772,"metaTitle":428,"metaDescription":429,"mainTitle":11773,"subtitle":447,"heroImage":11788,"ctaButton":470,"ctaLink":471},[427],{"data":11774,"content":11775,"nodeType":74},{},[11776,11782],{"data":11777,"content":11778,"nodeType":78},{},[11779],{"data":11780,"marks":11781,"value":439,"nodeType":82},{},[],{"data":11783,"content":11784,"nodeType":87},{},[11785],{"data":11786,"marks":11787,"value":446,"nodeType":82},{},[],{"metadata":11789,"sys":11792,"fields":11797},{"tags":11790,"concepts":11791},[],[],{"space":11793,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11795,"publishedVersion":62,"revision":44,"locale":29},{"sys":11794},{"type":12,"linkType":13,"id":14},{"sys":11796},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11798},{"url":462,"details":11799,"fileName":468,"contentType":469},{"size":464,"image":11800},{"width":466,"height":467},{"sys":11802,"fields":11805},{"id":11803,"createdAt":11804},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":11806,"slug":11807,"articleIntro":11806,"category":11808},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[11809],{"metadata":11810,"sys":11813,"fields":11820},{"tags":11811,"concepts":11812},[],[],{"space":11814,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11816,"publishedVersion":418,"revision":62,"contentType":11818,"locale":29},{"sys":11815},{"type":12,"linkType":13,"id":14},{"sys":11817},{"id":21,"type":12,"linkType":22},{"sys":11819},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11821,"metaTitle":428,"metaDescription":429,"mainTitle":11822,"subtitle":447,"heroImage":11837,"ctaButton":470,"ctaLink":471},[427],{"data":11823,"content":11824,"nodeType":74},{},[11825,11831],{"data":11826,"content":11827,"nodeType":78},{},[11828],{"data":11829,"marks":11830,"value":439,"nodeType":82},{},[],{"data":11832,"content":11833,"nodeType":87},{},[11834],{"data":11835,"marks":11836,"value":446,"nodeType":82},{},[],{"metadata":11838,"sys":11841,"fields":11846},{"tags":11839,"concepts":11840},[],[],{"space":11842,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11844,"publishedVersion":62,"revision":44,"locale":29},{"sys":11843},{"type":12,"linkType":13,"id":14},{"sys":11845},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11847},{"url":462,"details":11848,"fileName":468,"contentType":469},{"size":464,"image":11849},{"width":466,"height":467},{"sys":11851,"fields":11854},{"id":11852,"createdAt":11853},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":11855,"slug":11856,"articleIntro":11855,"category":11857},"Compte 2184 - Mobilier","compte-2184-mobilier",[11858],{"metadata":11859,"sys":11862,"fields":11869},{"tags":11860,"concepts":11861},[],[],{"space":11863,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11865,"publishedVersion":418,"revision":62,"contentType":11867,"locale":29},{"sys":11864},{"type":12,"linkType":13,"id":14},{"sys":11866},{"id":21,"type":12,"linkType":22},{"sys":11868},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11870,"metaTitle":428,"metaDescription":429,"mainTitle":11871,"subtitle":447,"heroImage":11886,"ctaButton":470,"ctaLink":471},[427],{"data":11872,"content":11873,"nodeType":74},{},[11874,11880],{"data":11875,"content":11876,"nodeType":78},{},[11877],{"data":11878,"marks":11879,"value":439,"nodeType":82},{},[],{"data":11881,"content":11882,"nodeType":87},{},[11883],{"data":11884,"marks":11885,"value":446,"nodeType":82},{},[],{"metadata":11887,"sys":11890,"fields":11895},{"tags":11888,"concepts":11889},[],[],{"space":11891,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11893,"publishedVersion":62,"revision":44,"locale":29},{"sys":11892},{"type":12,"linkType":13,"id":14},{"sys":11894},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11896},{"url":462,"details":11897,"fileName":468,"contentType":469},{"size":464,"image":11898},{"width":466,"height":467},{"sys":11900,"fields":11903},{"id":11901,"createdAt":11902},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":11904,"slug":11905,"articleIntro":11904,"category":11906},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[11907],{"metadata":11908,"sys":11911,"fields":11918},{"tags":11909,"concepts":11910},[],[],{"space":11912,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11914,"publishedVersion":418,"revision":62,"contentType":11916,"locale":29},{"sys":11913},{"type":12,"linkType":13,"id":14},{"sys":11915},{"id":21,"type":12,"linkType":22},{"sys":11917},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11919,"metaTitle":428,"metaDescription":429,"mainTitle":11920,"subtitle":447,"heroImage":11935,"ctaButton":470,"ctaLink":471},[427],{"data":11921,"content":11922,"nodeType":74},{},[11923,11929],{"data":11924,"content":11925,"nodeType":78},{},[11926],{"data":11927,"marks":11928,"value":439,"nodeType":82},{},[],{"data":11930,"content":11931,"nodeType":87},{},[11932],{"data":11933,"marks":11934,"value":446,"nodeType":82},{},[],{"metadata":11936,"sys":11939,"fields":11944},{"tags":11937,"concepts":11938},[],[],{"space":11940,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11942,"publishedVersion":62,"revision":44,"locale":29},{"sys":11941},{"type":12,"linkType":13,"id":14},{"sys":11943},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11945},{"url":462,"details":11946,"fileName":468,"contentType":469},{"size":464,"image":11947},{"width":466,"height":467},{"sys":11949,"fields":11952},{"id":11950,"createdAt":11951},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":11953,"slug":11954,"articleIntro":11955,"category":11956},"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.",[11957],{"metadata":11958,"sys":11961,"fields":11968},{"tags":11959,"concepts":11960},[],[],{"space":11962,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":11964,"publishedVersion":418,"revision":62,"contentType":11966,"locale":29},{"sys":11963},{"type":12,"linkType":13,"id":14},{"sys":11965},{"id":21,"type":12,"linkType":22},{"sys":11967},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":11969,"metaTitle":428,"metaDescription":429,"mainTitle":11970,"subtitle":447,"heroImage":11985,"ctaButton":470,"ctaLink":471},[427],{"data":11971,"content":11972,"nodeType":74},{},[11973,11979],{"data":11974,"content":11975,"nodeType":78},{},[11976],{"data":11977,"marks":11978,"value":439,"nodeType":82},{},[],{"data":11980,"content":11981,"nodeType":87},{},[11982],{"data":11983,"marks":11984,"value":446,"nodeType":82},{},[],{"metadata":11986,"sys":11989,"fields":11994},{"tags":11987,"concepts":11988},[],[],{"space":11990,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":11992,"publishedVersion":62,"revision":44,"locale":29},{"sys":11991},{"type":12,"linkType":13,"id":14},{"sys":11993},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":11995},{"url":462,"details":11996,"fileName":468,"contentType":469},{"size":464,"image":11997},{"width":466,"height":467},{"sys":11999,"fields":12002},{"id":12000,"createdAt":12001},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":12003,"slug":12004,"articleIntro":12003,"category":12005},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[12006],{"metadata":12007,"sys":12010,"fields":12017},{"tags":12008,"concepts":12009},[],[],{"space":12011,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12013,"publishedVersion":418,"revision":62,"contentType":12015,"locale":29},{"sys":12012},{"type":12,"linkType":13,"id":14},{"sys":12014},{"id":21,"type":12,"linkType":22},{"sys":12016},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12018,"metaTitle":428,"metaDescription":429,"mainTitle":12019,"subtitle":447,"heroImage":12034,"ctaButton":470,"ctaLink":471},[427],{"data":12020,"content":12021,"nodeType":74},{},[12022,12028],{"data":12023,"content":12024,"nodeType":78},{},[12025],{"data":12026,"marks":12027,"value":439,"nodeType":82},{},[],{"data":12029,"content":12030,"nodeType":87},{},[12031],{"data":12032,"marks":12033,"value":446,"nodeType":82},{},[],{"metadata":12035,"sys":12038,"fields":12043},{"tags":12036,"concepts":12037},[],[],{"space":12039,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12041,"publishedVersion":62,"revision":44,"locale":29},{"sys":12040},{"type":12,"linkType":13,"id":14},{"sys":12042},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12044},{"url":462,"details":12045,"fileName":468,"contentType":469},{"size":464,"image":12046},{"width":466,"height":467},{"sys":12048,"fields":12051},{"id":12049,"createdAt":12050},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":12052,"slug":12053,"articleIntro":12052,"category":12054},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[12055],{"metadata":12056,"sys":12059,"fields":12066},{"tags":12057,"concepts":12058},[],[],{"space":12060,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12062,"publishedVersion":418,"revision":62,"contentType":12064,"locale":29},{"sys":12061},{"type":12,"linkType":13,"id":14},{"sys":12063},{"id":21,"type":12,"linkType":22},{"sys":12065},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12067,"metaTitle":428,"metaDescription":429,"mainTitle":12068,"subtitle":447,"heroImage":12083,"ctaButton":470,"ctaLink":471},[427],{"data":12069,"content":12070,"nodeType":74},{},[12071,12077],{"data":12072,"content":12073,"nodeType":78},{},[12074],{"data":12075,"marks":12076,"value":439,"nodeType":82},{},[],{"data":12078,"content":12079,"nodeType":87},{},[12080],{"data":12081,"marks":12082,"value":446,"nodeType":82},{},[],{"metadata":12084,"sys":12087,"fields":12092},{"tags":12085,"concepts":12086},[],[],{"space":12088,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12090,"publishedVersion":62,"revision":44,"locale":29},{"sys":12089},{"type":12,"linkType":13,"id":14},{"sys":12091},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12093},{"url":462,"details":12094,"fileName":468,"contentType":469},{"size":464,"image":12095},{"width":466,"height":467},{"sys":12097,"fields":12100},{"id":12098,"createdAt":12099},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":12101,"slug":12102,"articleIntro":12101,"category":12103},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[12104],{"metadata":12105,"sys":12108,"fields":12115},{"tags":12106,"concepts":12107},[],[],{"space":12109,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12111,"publishedVersion":418,"revision":62,"contentType":12113,"locale":29},{"sys":12110},{"type":12,"linkType":13,"id":14},{"sys":12112},{"id":21,"type":12,"linkType":22},{"sys":12114},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12116,"metaTitle":428,"metaDescription":429,"mainTitle":12117,"subtitle":447,"heroImage":12132,"ctaButton":470,"ctaLink":471},[427],{"data":12118,"content":12119,"nodeType":74},{},[12120,12126],{"data":12121,"content":12122,"nodeType":78},{},[12123],{"data":12124,"marks":12125,"value":439,"nodeType":82},{},[],{"data":12127,"content":12128,"nodeType":87},{},[12129],{"data":12130,"marks":12131,"value":446,"nodeType":82},{},[],{"metadata":12133,"sys":12136,"fields":12141},{"tags":12134,"concepts":12135},[],[],{"space":12137,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12139,"publishedVersion":62,"revision":44,"locale":29},{"sys":12138},{"type":12,"linkType":13,"id":14},{"sys":12140},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12142},{"url":462,"details":12143,"fileName":468,"contentType":469},{"size":464,"image":12144},{"width":466,"height":467},{"sys":12146,"fields":12149},{"id":12147,"createdAt":12148},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":12150,"slug":12151,"articleIntro":12150,"category":12152},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[12153],{"metadata":12154,"sys":12157,"fields":12164},{"tags":12155,"concepts":12156},[],[],{"space":12158,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12160,"publishedVersion":418,"revision":62,"contentType":12162,"locale":29},{"sys":12159},{"type":12,"linkType":13,"id":14},{"sys":12161},{"id":21,"type":12,"linkType":22},{"sys":12163},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12165,"metaTitle":428,"metaDescription":429,"mainTitle":12166,"subtitle":447,"heroImage":12181,"ctaButton":470,"ctaLink":471},[427],{"data":12167,"content":12168,"nodeType":74},{},[12169,12175],{"data":12170,"content":12171,"nodeType":78},{},[12172],{"data":12173,"marks":12174,"value":439,"nodeType":82},{},[],{"data":12176,"content":12177,"nodeType":87},{},[12178],{"data":12179,"marks":12180,"value":446,"nodeType":82},{},[],{"metadata":12182,"sys":12185,"fields":12190},{"tags":12183,"concepts":12184},[],[],{"space":12186,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12188,"publishedVersion":62,"revision":44,"locale":29},{"sys":12187},{"type":12,"linkType":13,"id":14},{"sys":12189},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12191},{"url":462,"details":12192,"fileName":468,"contentType":469},{"size":464,"image":12193},{"width":466,"height":467},{"sys":12195,"fields":12198},{"id":12196,"createdAt":12197},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":12199,"slug":12200,"articleIntro":-1,"category":12201},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[12202],{"metadata":12203,"sys":12206,"fields":12213},{"tags":12204,"concepts":12205},[],[],{"space":12207,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12209,"publishedVersion":418,"revision":62,"contentType":12211,"locale":29},{"sys":12208},{"type":12,"linkType":13,"id":14},{"sys":12210},{"id":21,"type":12,"linkType":22},{"sys":12212},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12214,"metaTitle":428,"metaDescription":429,"mainTitle":12215,"subtitle":447,"heroImage":12230,"ctaButton":470,"ctaLink":471},[427],{"data":12216,"content":12217,"nodeType":74},{},[12218,12224],{"data":12219,"content":12220,"nodeType":78},{},[12221],{"data":12222,"marks":12223,"value":439,"nodeType":82},{},[],{"data":12225,"content":12226,"nodeType":87},{},[12227],{"data":12228,"marks":12229,"value":446,"nodeType":82},{},[],{"metadata":12231,"sys":12234,"fields":12239},{"tags":12232,"concepts":12233},[],[],{"space":12235,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12237,"publishedVersion":62,"revision":44,"locale":29},{"sys":12236},{"type":12,"linkType":13,"id":14},{"sys":12238},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12240},{"url":462,"details":12241,"fileName":468,"contentType":469},{"size":464,"image":12242},{"width":466,"height":467},{"sys":12244,"fields":12247},{"id":12245,"createdAt":12246},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":12248,"slug":12249,"articleIntro":-1,"category":12250},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[12251],{"metadata":12252,"sys":12255,"fields":12262},{"tags":12253,"concepts":12254},[],[],{"space":12256,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12258,"publishedVersion":418,"revision":62,"contentType":12260,"locale":29},{"sys":12257},{"type":12,"linkType":13,"id":14},{"sys":12259},{"id":21,"type":12,"linkType":22},{"sys":12261},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12263,"metaTitle":428,"metaDescription":429,"mainTitle":12264,"subtitle":447,"heroImage":12279,"ctaButton":470,"ctaLink":471},[427],{"data":12265,"content":12266,"nodeType":74},{},[12267,12273],{"data":12268,"content":12269,"nodeType":78},{},[12270],{"data":12271,"marks":12272,"value":439,"nodeType":82},{},[],{"data":12274,"content":12275,"nodeType":87},{},[12276],{"data":12277,"marks":12278,"value":446,"nodeType":82},{},[],{"metadata":12280,"sys":12283,"fields":12288},{"tags":12281,"concepts":12282},[],[],{"space":12284,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12286,"publishedVersion":62,"revision":44,"locale":29},{"sys":12285},{"type":12,"linkType":13,"id":14},{"sys":12287},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12289},{"url":462,"details":12290,"fileName":468,"contentType":469},{"size":464,"image":12291},{"width":466,"height":467},{"sys":12293,"fields":12296},{"id":12294,"createdAt":12295},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":12297,"slug":12298,"articleIntro":12297,"category":12299},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[12300],{"metadata":12301,"sys":12304,"fields":12311},{"tags":12302,"concepts":12303},[],[],{"space":12305,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12307,"publishedVersion":418,"revision":62,"contentType":12309,"locale":29},{"sys":12306},{"type":12,"linkType":13,"id":14},{"sys":12308},{"id":21,"type":12,"linkType":22},{"sys":12310},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12312,"metaTitle":428,"metaDescription":429,"mainTitle":12313,"subtitle":447,"heroImage":12328,"ctaButton":470,"ctaLink":471},[427],{"data":12314,"content":12315,"nodeType":74},{},[12316,12322],{"data":12317,"content":12318,"nodeType":78},{},[12319],{"data":12320,"marks":12321,"value":439,"nodeType":82},{},[],{"data":12323,"content":12324,"nodeType":87},{},[12325],{"data":12326,"marks":12327,"value":446,"nodeType":82},{},[],{"metadata":12329,"sys":12332,"fields":12337},{"tags":12330,"concepts":12331},[],[],{"space":12333,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12335,"publishedVersion":62,"revision":44,"locale":29},{"sys":12334},{"type":12,"linkType":13,"id":14},{"sys":12336},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12338},{"url":462,"details":12339,"fileName":468,"contentType":469},{"size":464,"image":12340},{"width":466,"height":467},{"sys":12342,"fields":12345},{"id":12343,"createdAt":12344},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":12346,"slug":12347,"articleIntro":12346,"category":12348},"Compte 508 - Obligations","compte-508-obligations",[12349],{"metadata":12350,"sys":12353,"fields":12360},{"tags":12351,"concepts":12352},[],[],{"space":12354,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12356,"publishedVersion":418,"revision":62,"contentType":12358,"locale":29},{"sys":12355},{"type":12,"linkType":13,"id":14},{"sys":12357},{"id":21,"type":12,"linkType":22},{"sys":12359},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12361,"metaTitle":428,"metaDescription":429,"mainTitle":12362,"subtitle":447,"heroImage":12377,"ctaButton":470,"ctaLink":471},[427],{"data":12363,"content":12364,"nodeType":74},{},[12365,12371],{"data":12366,"content":12367,"nodeType":78},{},[12368],{"data":12369,"marks":12370,"value":439,"nodeType":82},{},[],{"data":12372,"content":12373,"nodeType":87},{},[12374],{"data":12375,"marks":12376,"value":446,"nodeType":82},{},[],{"metadata":12378,"sys":12381,"fields":12386},{"tags":12379,"concepts":12380},[],[],{"space":12382,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12384,"publishedVersion":62,"revision":44,"locale":29},{"sys":12383},{"type":12,"linkType":13,"id":14},{"sys":12385},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12387},{"url":462,"details":12388,"fileName":468,"contentType":469},{"size":464,"image":12389},{"width":466,"height":467},{"sys":12391,"fields":12394},{"id":12392,"createdAt":12393},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":12395,"slug":12396,"articleIntro":12395,"category":12397},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[12398],{"metadata":12399,"sys":12402,"fields":12409},{"tags":12400,"concepts":12401},[],[],{"space":12403,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12405,"publishedVersion":418,"revision":62,"contentType":12407,"locale":29},{"sys":12404},{"type":12,"linkType":13,"id":14},{"sys":12406},{"id":21,"type":12,"linkType":22},{"sys":12408},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12410,"metaTitle":428,"metaDescription":429,"mainTitle":12411,"subtitle":447,"heroImage":12426,"ctaButton":470,"ctaLink":471},[427],{"data":12412,"content":12413,"nodeType":74},{},[12414,12420],{"data":12415,"content":12416,"nodeType":78},{},[12417],{"data":12418,"marks":12419,"value":439,"nodeType":82},{},[],{"data":12421,"content":12422,"nodeType":87},{},[12423],{"data":12424,"marks":12425,"value":446,"nodeType":82},{},[],{"metadata":12427,"sys":12430,"fields":12435},{"tags":12428,"concepts":12429},[],[],{"space":12431,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12433,"publishedVersion":62,"revision":44,"locale":29},{"sys":12432},{"type":12,"linkType":13,"id":14},{"sys":12434},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12436},{"url":462,"details":12437,"fileName":468,"contentType":469},{"size":464,"image":12438},{"width":466,"height":467},{"sys":12440,"fields":12443},{"id":12441,"createdAt":12442},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":12444,"slug":12445,"articleIntro":12444,"category":12446},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[12447],{"metadata":12448,"sys":12451,"fields":12458},{"tags":12449,"concepts":12450},[],[],{"space":12452,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12454,"publishedVersion":418,"revision":62,"contentType":12456,"locale":29},{"sys":12453},{"type":12,"linkType":13,"id":14},{"sys":12455},{"id":21,"type":12,"linkType":22},{"sys":12457},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12459,"metaTitle":428,"metaDescription":429,"mainTitle":12460,"subtitle":447,"heroImage":12475,"ctaButton":470,"ctaLink":471},[427],{"data":12461,"content":12462,"nodeType":74},{},[12463,12469],{"data":12464,"content":12465,"nodeType":78},{},[12466],{"data":12467,"marks":12468,"value":439,"nodeType":82},{},[],{"data":12470,"content":12471,"nodeType":87},{},[12472],{"data":12473,"marks":12474,"value":446,"nodeType":82},{},[],{"metadata":12476,"sys":12479,"fields":12484},{"tags":12477,"concepts":12478},[],[],{"space":12480,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12482,"publishedVersion":62,"revision":44,"locale":29},{"sys":12481},{"type":12,"linkType":13,"id":14},{"sys":12483},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12485},{"url":462,"details":12486,"fileName":468,"contentType":469},{"size":464,"image":12487},{"width":466,"height":467},{"sys":12489,"fields":12492},{"id":12490,"createdAt":12491},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":12493,"slug":12494,"articleIntro":-1,"category":12495},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[12496],{"metadata":12497,"sys":12500,"fields":12507},{"tags":12498,"concepts":12499},[],[],{"space":12501,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12503,"publishedVersion":418,"revision":62,"contentType":12505,"locale":29},{"sys":12502},{"type":12,"linkType":13,"id":14},{"sys":12504},{"id":21,"type":12,"linkType":22},{"sys":12506},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12508,"metaTitle":428,"metaDescription":429,"mainTitle":12509,"subtitle":447,"heroImage":12524,"ctaButton":470,"ctaLink":471},[427],{"data":12510,"content":12511,"nodeType":74},{},[12512,12518],{"data":12513,"content":12514,"nodeType":78},{},[12515],{"data":12516,"marks":12517,"value":439,"nodeType":82},{},[],{"data":12519,"content":12520,"nodeType":87},{},[12521],{"data":12522,"marks":12523,"value":446,"nodeType":82},{},[],{"metadata":12525,"sys":12528,"fields":12533},{"tags":12526,"concepts":12527},[],[],{"space":12529,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12531,"publishedVersion":62,"revision":44,"locale":29},{"sys":12530},{"type":12,"linkType":13,"id":14},{"sys":12532},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12534},{"url":462,"details":12535,"fileName":468,"contentType":469},{"size":464,"image":12536},{"width":466,"height":467},{"sys":12538,"fields":12541},{"id":12539,"createdAt":12540},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":12542,"slug":12543,"articleIntro":12542,"category":12544},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[12545],{"metadata":12546,"sys":12549,"fields":12556},{"tags":12547,"concepts":12548},[],[],{"space":12550,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12552,"publishedVersion":418,"revision":62,"contentType":12554,"locale":29},{"sys":12551},{"type":12,"linkType":13,"id":14},{"sys":12553},{"id":21,"type":12,"linkType":22},{"sys":12555},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12557,"metaTitle":428,"metaDescription":429,"mainTitle":12558,"subtitle":447,"heroImage":12573,"ctaButton":470,"ctaLink":471},[427],{"data":12559,"content":12560,"nodeType":74},{},[12561,12567],{"data":12562,"content":12563,"nodeType":78},{},[12564],{"data":12565,"marks":12566,"value":439,"nodeType":82},{},[],{"data":12568,"content":12569,"nodeType":87},{},[12570],{"data":12571,"marks":12572,"value":446,"nodeType":82},{},[],{"metadata":12574,"sys":12577,"fields":12582},{"tags":12575,"concepts":12576},[],[],{"space":12578,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12580,"publishedVersion":62,"revision":44,"locale":29},{"sys":12579},{"type":12,"linkType":13,"id":14},{"sys":12581},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12583},{"url":462,"details":12584,"fileName":468,"contentType":469},{"size":464,"image":12585},{"width":466,"height":467},{"sys":12587,"fields":12590},{"id":12588,"createdAt":12589},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":12591,"slug":12592,"articleIntro":12591,"category":12593},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[12594],{"metadata":12595,"sys":12598,"fields":12605},{"tags":12596,"concepts":12597},[],[],{"space":12599,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12601,"publishedVersion":418,"revision":62,"contentType":12603,"locale":29},{"sys":12600},{"type":12,"linkType":13,"id":14},{"sys":12602},{"id":21,"type":12,"linkType":22},{"sys":12604},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12606,"metaTitle":428,"metaDescription":429,"mainTitle":12607,"subtitle":447,"heroImage":12622,"ctaButton":470,"ctaLink":471},[427],{"data":12608,"content":12609,"nodeType":74},{},[12610,12616],{"data":12611,"content":12612,"nodeType":78},{},[12613],{"data":12614,"marks":12615,"value":439,"nodeType":82},{},[],{"data":12617,"content":12618,"nodeType":87},{},[12619],{"data":12620,"marks":12621,"value":446,"nodeType":82},{},[],{"metadata":12623,"sys":12626,"fields":12631},{"tags":12624,"concepts":12625},[],[],{"space":12627,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12629,"publishedVersion":62,"revision":44,"locale":29},{"sys":12628},{"type":12,"linkType":13,"id":14},{"sys":12630},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12632},{"url":462,"details":12633,"fileName":468,"contentType":469},{"size":464,"image":12634},{"width":466,"height":467},{"sys":12636,"fields":12639},{"id":12637,"createdAt":12638},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":12640,"slug":12641,"articleIntro":12640,"category":12642},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[12643],{"metadata":12644,"sys":12647,"fields":12654},{"tags":12645,"concepts":12646},[],[],{"space":12648,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12650,"publishedVersion":418,"revision":62,"contentType":12652,"locale":29},{"sys":12649},{"type":12,"linkType":13,"id":14},{"sys":12651},{"id":21,"type":12,"linkType":22},{"sys":12653},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12655,"metaTitle":428,"metaDescription":429,"mainTitle":12656,"subtitle":447,"heroImage":12671,"ctaButton":470,"ctaLink":471},[427],{"data":12657,"content":12658,"nodeType":74},{},[12659,12665],{"data":12660,"content":12661,"nodeType":78},{},[12662],{"data":12663,"marks":12664,"value":439,"nodeType":82},{},[],{"data":12666,"content":12667,"nodeType":87},{},[12668],{"data":12669,"marks":12670,"value":446,"nodeType":82},{},[],{"metadata":12672,"sys":12675,"fields":12680},{"tags":12673,"concepts":12674},[],[],{"space":12676,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12678,"publishedVersion":62,"revision":44,"locale":29},{"sys":12677},{"type":12,"linkType":13,"id":14},{"sys":12679},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12681},{"url":462,"details":12682,"fileName":468,"contentType":469},{"size":464,"image":12683},{"width":466,"height":467},{"sys":12685,"fields":12688},{"id":12686,"createdAt":12687},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":12689,"slug":12690,"articleIntro":12689,"category":12691},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[12692],{"metadata":12693,"sys":12696,"fields":12703},{"tags":12694,"concepts":12695},[],[],{"space":12697,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12699,"publishedVersion":418,"revision":62,"contentType":12701,"locale":29},{"sys":12698},{"type":12,"linkType":13,"id":14},{"sys":12700},{"id":21,"type":12,"linkType":22},{"sys":12702},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12704,"metaTitle":428,"metaDescription":429,"mainTitle":12705,"subtitle":447,"heroImage":12720,"ctaButton":470,"ctaLink":471},[427],{"data":12706,"content":12707,"nodeType":74},{},[12708,12714],{"data":12709,"content":12710,"nodeType":78},{},[12711],{"data":12712,"marks":12713,"value":439,"nodeType":82},{},[],{"data":12715,"content":12716,"nodeType":87},{},[12717],{"data":12718,"marks":12719,"value":446,"nodeType":82},{},[],{"metadata":12721,"sys":12724,"fields":12729},{"tags":12722,"concepts":12723},[],[],{"space":12725,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12727,"publishedVersion":62,"revision":44,"locale":29},{"sys":12726},{"type":12,"linkType":13,"id":14},{"sys":12728},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12730},{"url":462,"details":12731,"fileName":468,"contentType":469},{"size":464,"image":12732},{"width":466,"height":467},{"sys":12734,"fields":12737},{"id":12735,"createdAt":12736},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":12738,"slug":12739,"articleIntro":12738,"category":12740},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[12741],{"metadata":12742,"sys":12745,"fields":12752},{"tags":12743,"concepts":12744},[],[],{"space":12746,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12748,"publishedVersion":418,"revision":62,"contentType":12750,"locale":29},{"sys":12747},{"type":12,"linkType":13,"id":14},{"sys":12749},{"id":21,"type":12,"linkType":22},{"sys":12751},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12753,"metaTitle":428,"metaDescription":429,"mainTitle":12754,"subtitle":447,"heroImage":12769,"ctaButton":470,"ctaLink":471},[427],{"data":12755,"content":12756,"nodeType":74},{},[12757,12763],{"data":12758,"content":12759,"nodeType":78},{},[12760],{"data":12761,"marks":12762,"value":439,"nodeType":82},{},[],{"data":12764,"content":12765,"nodeType":87},{},[12766],{"data":12767,"marks":12768,"value":446,"nodeType":82},{},[],{"metadata":12770,"sys":12773,"fields":12778},{"tags":12771,"concepts":12772},[],[],{"space":12774,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12776,"publishedVersion":62,"revision":44,"locale":29},{"sys":12775},{"type":12,"linkType":13,"id":14},{"sys":12777},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12779},{"url":462,"details":12780,"fileName":468,"contentType":469},{"size":464,"image":12781},{"width":466,"height":467},{"sys":12783,"fields":12786},{"id":12784,"createdAt":12785},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":12787,"slug":12788,"articleIntro":12787,"category":12789},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[12790],{"metadata":12791,"sys":12794,"fields":12801},{"tags":12792,"concepts":12793},[],[],{"space":12795,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12797,"publishedVersion":418,"revision":62,"contentType":12799,"locale":29},{"sys":12796},{"type":12,"linkType":13,"id":14},{"sys":12798},{"id":21,"type":12,"linkType":22},{"sys":12800},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12802,"metaTitle":428,"metaDescription":429,"mainTitle":12803,"subtitle":447,"heroImage":12818,"ctaButton":470,"ctaLink":471},[427],{"data":12804,"content":12805,"nodeType":74},{},[12806,12812],{"data":12807,"content":12808,"nodeType":78},{},[12809],{"data":12810,"marks":12811,"value":439,"nodeType":82},{},[],{"data":12813,"content":12814,"nodeType":87},{},[12815],{"data":12816,"marks":12817,"value":446,"nodeType":82},{},[],{"metadata":12819,"sys":12822,"fields":12827},{"tags":12820,"concepts":12821},[],[],{"space":12823,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12825,"publishedVersion":62,"revision":44,"locale":29},{"sys":12824},{"type":12,"linkType":13,"id":14},{"sys":12826},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12828},{"url":462,"details":12829,"fileName":468,"contentType":469},{"size":464,"image":12830},{"width":466,"height":467},{"sys":12832,"fields":12835},{"id":12833,"createdAt":12834},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":12836,"slug":12837,"articleIntro":12836,"category":12838},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[12839],{"metadata":12840,"sys":12843,"fields":12850},{"tags":12841,"concepts":12842},[],[],{"space":12844,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12846,"publishedVersion":418,"revision":62,"contentType":12848,"locale":29},{"sys":12845},{"type":12,"linkType":13,"id":14},{"sys":12847},{"id":21,"type":12,"linkType":22},{"sys":12849},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12851,"metaTitle":428,"metaDescription":429,"mainTitle":12852,"subtitle":447,"heroImage":12867,"ctaButton":470,"ctaLink":471},[427],{"data":12853,"content":12854,"nodeType":74},{},[12855,12861],{"data":12856,"content":12857,"nodeType":78},{},[12858],{"data":12859,"marks":12860,"value":439,"nodeType":82},{},[],{"data":12862,"content":12863,"nodeType":87},{},[12864],{"data":12865,"marks":12866,"value":446,"nodeType":82},{},[],{"metadata":12868,"sys":12871,"fields":12876},{"tags":12869,"concepts":12870},[],[],{"space":12872,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12874,"publishedVersion":62,"revision":44,"locale":29},{"sys":12873},{"type":12,"linkType":13,"id":14},{"sys":12875},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12877},{"url":462,"details":12878,"fileName":468,"contentType":469},{"size":464,"image":12879},{"width":466,"height":467},{"sys":12881,"fields":12884},{"id":12882,"createdAt":12883},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":12885,"slug":12886,"articleIntro":12885,"category":12887},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[12888],{"metadata":12889,"sys":12892,"fields":12899},{"tags":12890,"concepts":12891},[],[],{"space":12893,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12895,"publishedVersion":418,"revision":62,"contentType":12897,"locale":29},{"sys":12894},{"type":12,"linkType":13,"id":14},{"sys":12896},{"id":21,"type":12,"linkType":22},{"sys":12898},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12900,"metaTitle":428,"metaDescription":429,"mainTitle":12901,"subtitle":447,"heroImage":12916,"ctaButton":470,"ctaLink":471},[427],{"data":12902,"content":12903,"nodeType":74},{},[12904,12910],{"data":12905,"content":12906,"nodeType":78},{},[12907],{"data":12908,"marks":12909,"value":439,"nodeType":82},{},[],{"data":12911,"content":12912,"nodeType":87},{},[12913],{"data":12914,"marks":12915,"value":446,"nodeType":82},{},[],{"metadata":12917,"sys":12920,"fields":12925},{"tags":12918,"concepts":12919},[],[],{"space":12921,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12923,"publishedVersion":62,"revision":44,"locale":29},{"sys":12922},{"type":12,"linkType":13,"id":14},{"sys":12924},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12926},{"url":462,"details":12927,"fileName":468,"contentType":469},{"size":464,"image":12928},{"width":466,"height":467},{"sys":12930,"fields":12933},{"id":12931,"createdAt":12932},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":12934,"slug":12935,"articleIntro":12934,"category":12936},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[12937],{"metadata":12938,"sys":12941,"fields":12948},{"tags":12939,"concepts":12940},[],[],{"space":12942,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12944,"publishedVersion":418,"revision":62,"contentType":12946,"locale":29},{"sys":12943},{"type":12,"linkType":13,"id":14},{"sys":12945},{"id":21,"type":12,"linkType":22},{"sys":12947},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12949,"metaTitle":428,"metaDescription":429,"mainTitle":12950,"subtitle":447,"heroImage":12965,"ctaButton":470,"ctaLink":471},[427],{"data":12951,"content":12952,"nodeType":74},{},[12953,12959],{"data":12954,"content":12955,"nodeType":78},{},[12956],{"data":12957,"marks":12958,"value":439,"nodeType":82},{},[],{"data":12960,"content":12961,"nodeType":87},{},[12962],{"data":12963,"marks":12964,"value":446,"nodeType":82},{},[],{"metadata":12966,"sys":12969,"fields":12974},{"tags":12967,"concepts":12968},[],[],{"space":12970,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":12972,"publishedVersion":62,"revision":44,"locale":29},{"sys":12971},{"type":12,"linkType":13,"id":14},{"sys":12973},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":12975},{"url":462,"details":12976,"fileName":468,"contentType":469},{"size":464,"image":12977},{"width":466,"height":467},{"sys":12979,"fields":12982},{"id":12980,"createdAt":12981},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":12983,"slug":12984,"articleIntro":-1,"category":12985},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[12986],{"metadata":12987,"sys":12990,"fields":12997},{"tags":12988,"concepts":12989},[],[],{"space":12991,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":12993,"publishedVersion":418,"revision":62,"contentType":12995,"locale":29},{"sys":12992},{"type":12,"linkType":13,"id":14},{"sys":12994},{"id":21,"type":12,"linkType":22},{"sys":12996},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":12998,"metaTitle":428,"metaDescription":429,"mainTitle":12999,"subtitle":447,"heroImage":13014,"ctaButton":470,"ctaLink":471},[427],{"data":13000,"content":13001,"nodeType":74},{},[13002,13008],{"data":13003,"content":13004,"nodeType":78},{},[13005],{"data":13006,"marks":13007,"value":439,"nodeType":82},{},[],{"data":13009,"content":13010,"nodeType":87},{},[13011],{"data":13012,"marks":13013,"value":446,"nodeType":82},{},[],{"metadata":13015,"sys":13018,"fields":13023},{"tags":13016,"concepts":13017},[],[],{"space":13019,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13021,"publishedVersion":62,"revision":44,"locale":29},{"sys":13020},{"type":12,"linkType":13,"id":14},{"sys":13022},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13024},{"url":462,"details":13025,"fileName":468,"contentType":469},{"size":464,"image":13026},{"width":466,"height":467},{"sys":13028,"fields":13031},{"id":13029,"createdAt":13030},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":13032,"slug":13033,"articleIntro":13032,"category":13034},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[13035],{"metadata":13036,"sys":13039,"fields":13046},{"tags":13037,"concepts":13038},[],[],{"space":13040,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13042,"publishedVersion":418,"revision":62,"contentType":13044,"locale":29},{"sys":13041},{"type":12,"linkType":13,"id":14},{"sys":13043},{"id":21,"type":12,"linkType":22},{"sys":13045},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13047,"metaTitle":428,"metaDescription":429,"mainTitle":13048,"subtitle":447,"heroImage":13063,"ctaButton":470,"ctaLink":471},[427],{"data":13049,"content":13050,"nodeType":74},{},[13051,13057],{"data":13052,"content":13053,"nodeType":78},{},[13054],{"data":13055,"marks":13056,"value":439,"nodeType":82},{},[],{"data":13058,"content":13059,"nodeType":87},{},[13060],{"data":13061,"marks":13062,"value":446,"nodeType":82},{},[],{"metadata":13064,"sys":13067,"fields":13072},{"tags":13065,"concepts":13066},[],[],{"space":13068,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13070,"publishedVersion":62,"revision":44,"locale":29},{"sys":13069},{"type":12,"linkType":13,"id":14},{"sys":13071},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13073},{"url":462,"details":13074,"fileName":468,"contentType":469},{"size":464,"image":13075},{"width":466,"height":467},{"sys":13077,"fields":13080},{"id":13078,"createdAt":13079},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":13081,"slug":13082,"articleIntro":13081,"category":13083},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[13084],{"metadata":13085,"sys":13088,"fields":13095},{"tags":13086,"concepts":13087},[],[],{"space":13089,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13091,"publishedVersion":418,"revision":62,"contentType":13093,"locale":29},{"sys":13090},{"type":12,"linkType":13,"id":14},{"sys":13092},{"id":21,"type":12,"linkType":22},{"sys":13094},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13096,"metaTitle":428,"metaDescription":429,"mainTitle":13097,"subtitle":447,"heroImage":13112,"ctaButton":470,"ctaLink":471},[427],{"data":13098,"content":13099,"nodeType":74},{},[13100,13106],{"data":13101,"content":13102,"nodeType":78},{},[13103],{"data":13104,"marks":13105,"value":439,"nodeType":82},{},[],{"data":13107,"content":13108,"nodeType":87},{},[13109],{"data":13110,"marks":13111,"value":446,"nodeType":82},{},[],{"metadata":13113,"sys":13116,"fields":13121},{"tags":13114,"concepts":13115},[],[],{"space":13117,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13119,"publishedVersion":62,"revision":44,"locale":29},{"sys":13118},{"type":12,"linkType":13,"id":14},{"sys":13120},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13122},{"url":462,"details":13123,"fileName":468,"contentType":469},{"size":464,"image":13124},{"width":466,"height":467},{"sys":13126,"fields":13129},{"id":13127,"createdAt":13128},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":13130,"slug":13131,"articleIntro":13130,"category":13132},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[13133],{"metadata":13134,"sys":13137,"fields":13144},{"tags":13135,"concepts":13136},[],[],{"space":13138,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13140,"publishedVersion":418,"revision":62,"contentType":13142,"locale":29},{"sys":13139},{"type":12,"linkType":13,"id":14},{"sys":13141},{"id":21,"type":12,"linkType":22},{"sys":13143},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13145,"metaTitle":428,"metaDescription":429,"mainTitle":13146,"subtitle":447,"heroImage":13161,"ctaButton":470,"ctaLink":471},[427],{"data":13147,"content":13148,"nodeType":74},{},[13149,13155],{"data":13150,"content":13151,"nodeType":78},{},[13152],{"data":13153,"marks":13154,"value":439,"nodeType":82},{},[],{"data":13156,"content":13157,"nodeType":87},{},[13158],{"data":13159,"marks":13160,"value":446,"nodeType":82},{},[],{"metadata":13162,"sys":13165,"fields":13170},{"tags":13163,"concepts":13164},[],[],{"space":13166,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13168,"publishedVersion":62,"revision":44,"locale":29},{"sys":13167},{"type":12,"linkType":13,"id":14},{"sys":13169},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13171},{"url":462,"details":13172,"fileName":468,"contentType":469},{"size":464,"image":13173},{"width":466,"height":467},{"sys":13175,"fields":13178},{"id":13176,"createdAt":13177},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":13179,"slug":13180,"articleIntro":13179,"category":13181},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[13182],{"metadata":13183,"sys":13186,"fields":13193},{"tags":13184,"concepts":13185},[],[],{"space":13187,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13189,"publishedVersion":418,"revision":62,"contentType":13191,"locale":29},{"sys":13188},{"type":12,"linkType":13,"id":14},{"sys":13190},{"id":21,"type":12,"linkType":22},{"sys":13192},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13194,"metaTitle":428,"metaDescription":429,"mainTitle":13195,"subtitle":447,"heroImage":13210,"ctaButton":470,"ctaLink":471},[427],{"data":13196,"content":13197,"nodeType":74},{},[13198,13204],{"data":13199,"content":13200,"nodeType":78},{},[13201],{"data":13202,"marks":13203,"value":439,"nodeType":82},{},[],{"data":13205,"content":13206,"nodeType":87},{},[13207],{"data":13208,"marks":13209,"value":446,"nodeType":82},{},[],{"metadata":13211,"sys":13214,"fields":13219},{"tags":13212,"concepts":13213},[],[],{"space":13215,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13217,"publishedVersion":62,"revision":44,"locale":29},{"sys":13216},{"type":12,"linkType":13,"id":14},{"sys":13218},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13220},{"url":462,"details":13221,"fileName":468,"contentType":469},{"size":464,"image":13222},{"width":466,"height":467},{"sys":13224,"fields":13227},{"id":13225,"createdAt":13226},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":13228,"slug":13229,"articleIntro":-1,"category":13230},"Compte 704 - Travaux","compte-704---travaux",[13231],{"metadata":13232,"sys":13235,"fields":13242},{"tags":13233,"concepts":13234},[],[],{"space":13236,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13238,"publishedVersion":418,"revision":62,"contentType":13240,"locale":29},{"sys":13237},{"type":12,"linkType":13,"id":14},{"sys":13239},{"id":21,"type":12,"linkType":22},{"sys":13241},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13243,"metaTitle":428,"metaDescription":429,"mainTitle":13244,"subtitle":447,"heroImage":13259,"ctaButton":470,"ctaLink":471},[427],{"data":13245,"content":13246,"nodeType":74},{},[13247,13253],{"data":13248,"content":13249,"nodeType":78},{},[13250],{"data":13251,"marks":13252,"value":439,"nodeType":82},{},[],{"data":13254,"content":13255,"nodeType":87},{},[13256],{"data":13257,"marks":13258,"value":446,"nodeType":82},{},[],{"metadata":13260,"sys":13263,"fields":13268},{"tags":13261,"concepts":13262},[],[],{"space":13264,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13266,"publishedVersion":62,"revision":44,"locale":29},{"sys":13265},{"type":12,"linkType":13,"id":14},{"sys":13267},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13269},{"url":462,"details":13270,"fileName":468,"contentType":469},{"size":464,"image":13271},{"width":466,"height":467},{"sys":13273,"fields":13276},{"id":13274,"createdAt":13275},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":13277,"slug":13278,"articleIntro":13277,"category":13279},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[13280],{"metadata":13281,"sys":13284,"fields":13291},{"tags":13282,"concepts":13283},[],[],{"space":13285,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13287,"publishedVersion":418,"revision":62,"contentType":13289,"locale":29},{"sys":13286},{"type":12,"linkType":13,"id":14},{"sys":13288},{"id":21,"type":12,"linkType":22},{"sys":13290},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13292,"metaTitle":428,"metaDescription":429,"mainTitle":13293,"subtitle":447,"heroImage":13308,"ctaButton":470,"ctaLink":471},[427],{"data":13294,"content":13295,"nodeType":74},{},[13296,13302],{"data":13297,"content":13298,"nodeType":78},{},[13299],{"data":13300,"marks":13301,"value":439,"nodeType":82},{},[],{"data":13303,"content":13304,"nodeType":87},{},[13305],{"data":13306,"marks":13307,"value":446,"nodeType":82},{},[],{"metadata":13309,"sys":13312,"fields":13317},{"tags":13310,"concepts":13311},[],[],{"space":13313,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13315,"publishedVersion":62,"revision":44,"locale":29},{"sys":13314},{"type":12,"linkType":13,"id":14},{"sys":13316},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13318},{"url":462,"details":13319,"fileName":468,"contentType":469},{"size":464,"image":13320},{"width":466,"height":467},{"sys":13322,"fields":13325},{"id":13323,"createdAt":13324},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":13326,"slug":13327,"articleIntro":-1,"category":13328},"Compte 6257 - Réceptions","compte-6257-receptions",[13329],{"metadata":13330,"sys":13333,"fields":13340},{"tags":13331,"concepts":13332},[],[],{"space":13334,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13336,"publishedVersion":418,"revision":62,"contentType":13338,"locale":29},{"sys":13335},{"type":12,"linkType":13,"id":14},{"sys":13337},{"id":21,"type":12,"linkType":22},{"sys":13339},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13341,"metaTitle":428,"metaDescription":429,"mainTitle":13342,"subtitle":447,"heroImage":13357,"ctaButton":470,"ctaLink":471},[427],{"data":13343,"content":13344,"nodeType":74},{},[13345,13351],{"data":13346,"content":13347,"nodeType":78},{},[13348],{"data":13349,"marks":13350,"value":439,"nodeType":82},{},[],{"data":13352,"content":13353,"nodeType":87},{},[13354],{"data":13355,"marks":13356,"value":446,"nodeType":82},{},[],{"metadata":13358,"sys":13361,"fields":13366},{"tags":13359,"concepts":13360},[],[],{"space":13362,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13364,"publishedVersion":62,"revision":44,"locale":29},{"sys":13363},{"type":12,"linkType":13,"id":14},{"sys":13365},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13367},{"url":462,"details":13368,"fileName":468,"contentType":469},{"size":464,"image":13369},{"width":466,"height":467},{"sys":13371,"fields":13374},{"id":13372,"createdAt":13373},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":13375,"slug":13376,"articleIntro":-1,"category":13377},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[13378],{"metadata":13379,"sys":13382,"fields":13389},{"tags":13380,"concepts":13381},[],[],{"space":13383,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13385,"publishedVersion":418,"revision":62,"contentType":13387,"locale":29},{"sys":13384},{"type":12,"linkType":13,"id":14},{"sys":13386},{"id":21,"type":12,"linkType":22},{"sys":13388},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13390,"metaTitle":428,"metaDescription":429,"mainTitle":13391,"subtitle":447,"heroImage":13406,"ctaButton":470,"ctaLink":471},[427],{"data":13392,"content":13393,"nodeType":74},{},[13394,13400],{"data":13395,"content":13396,"nodeType":78},{},[13397],{"data":13398,"marks":13399,"value":439,"nodeType":82},{},[],{"data":13401,"content":13402,"nodeType":87},{},[13403],{"data":13404,"marks":13405,"value":446,"nodeType":82},{},[],{"metadata":13407,"sys":13410,"fields":13415},{"tags":13408,"concepts":13409},[],[],{"space":13411,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13413,"publishedVersion":62,"revision":44,"locale":29},{"sys":13412},{"type":12,"linkType":13,"id":14},{"sys":13414},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13416},{"url":462,"details":13417,"fileName":468,"contentType":469},{"size":464,"image":13418},{"width":466,"height":467},{"sys":13420,"fields":13423},{"id":13421,"createdAt":13422},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":13424,"slug":13425,"articleIntro":13424,"category":13426},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[13427],{"metadata":13428,"sys":13431,"fields":13438},{"tags":13429,"concepts":13430},[],[],{"space":13432,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13434,"publishedVersion":418,"revision":62,"contentType":13436,"locale":29},{"sys":13433},{"type":12,"linkType":13,"id":14},{"sys":13435},{"id":21,"type":12,"linkType":22},{"sys":13437},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13439,"metaTitle":428,"metaDescription":429,"mainTitle":13440,"subtitle":447,"heroImage":13455,"ctaButton":470,"ctaLink":471},[427],{"data":13441,"content":13442,"nodeType":74},{},[13443,13449],{"data":13444,"content":13445,"nodeType":78},{},[13446],{"data":13447,"marks":13448,"value":439,"nodeType":82},{},[],{"data":13450,"content":13451,"nodeType":87},{},[13452],{"data":13453,"marks":13454,"value":446,"nodeType":82},{},[],{"metadata":13456,"sys":13459,"fields":13464},{"tags":13457,"concepts":13458},[],[],{"space":13460,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13462,"publishedVersion":62,"revision":44,"locale":29},{"sys":13461},{"type":12,"linkType":13,"id":14},{"sys":13463},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13465},{"url":462,"details":13466,"fileName":468,"contentType":469},{"size":464,"image":13467},{"width":466,"height":467},{"sys":13469,"fields":13472},{"id":13470,"createdAt":13471},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":13473,"slug":13474,"articleIntro":-1,"category":13475},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[13476],{"metadata":13477,"sys":13480,"fields":13487},{"tags":13478,"concepts":13479},[],[],{"space":13481,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13483,"publishedVersion":418,"revision":62,"contentType":13485,"locale":29},{"sys":13482},{"type":12,"linkType":13,"id":14},{"sys":13484},{"id":21,"type":12,"linkType":22},{"sys":13486},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13488,"metaTitle":428,"metaDescription":429,"mainTitle":13489,"subtitle":447,"heroImage":13504,"ctaButton":470,"ctaLink":471},[427],{"data":13490,"content":13491,"nodeType":74},{},[13492,13498],{"data":13493,"content":13494,"nodeType":78},{},[13495],{"data":13496,"marks":13497,"value":439,"nodeType":82},{},[],{"data":13499,"content":13500,"nodeType":87},{},[13501],{"data":13502,"marks":13503,"value":446,"nodeType":82},{},[],{"metadata":13505,"sys":13508,"fields":13513},{"tags":13506,"concepts":13507},[],[],{"space":13509,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13511,"publishedVersion":62,"revision":44,"locale":29},{"sys":13510},{"type":12,"linkType":13,"id":14},{"sys":13512},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13514},{"url":462,"details":13515,"fileName":468,"contentType":469},{"size":464,"image":13516},{"width":466,"height":467},{"sys":13518,"fields":13521},{"id":13519,"createdAt":13520},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":13522,"slug":13523,"articleIntro":13522,"category":13524},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[13525],{"metadata":13526,"sys":13529,"fields":13536},{"tags":13527,"concepts":13528},[],[],{"space":13530,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13532,"publishedVersion":418,"revision":62,"contentType":13534,"locale":29},{"sys":13531},{"type":12,"linkType":13,"id":14},{"sys":13533},{"id":21,"type":12,"linkType":22},{"sys":13535},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13537,"metaTitle":428,"metaDescription":429,"mainTitle":13538,"subtitle":447,"heroImage":13553,"ctaButton":470,"ctaLink":471},[427],{"data":13539,"content":13540,"nodeType":74},{},[13541,13547],{"data":13542,"content":13543,"nodeType":78},{},[13544],{"data":13545,"marks":13546,"value":439,"nodeType":82},{},[],{"data":13548,"content":13549,"nodeType":87},{},[13550],{"data":13551,"marks":13552,"value":446,"nodeType":82},{},[],{"metadata":13554,"sys":13557,"fields":13562},{"tags":13555,"concepts":13556},[],[],{"space":13558,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13560,"publishedVersion":62,"revision":44,"locale":29},{"sys":13559},{"type":12,"linkType":13,"id":14},{"sys":13561},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13563},{"url":462,"details":13564,"fileName":468,"contentType":469},{"size":464,"image":13565},{"width":466,"height":467},{"sys":13567,"fields":13570},{"id":13568,"createdAt":13569},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":13571,"slug":13572,"articleIntro":13571,"category":13573},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[13574],{"metadata":13575,"sys":13578,"fields":13585},{"tags":13576,"concepts":13577},[],[],{"space":13579,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13581,"publishedVersion":418,"revision":62,"contentType":13583,"locale":29},{"sys":13580},{"type":12,"linkType":13,"id":14},{"sys":13582},{"id":21,"type":12,"linkType":22},{"sys":13584},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13586,"metaTitle":428,"metaDescription":429,"mainTitle":13587,"subtitle":447,"heroImage":13602,"ctaButton":470,"ctaLink":471},[427],{"data":13588,"content":13589,"nodeType":74},{},[13590,13596],{"data":13591,"content":13592,"nodeType":78},{},[13593],{"data":13594,"marks":13595,"value":439,"nodeType":82},{},[],{"data":13597,"content":13598,"nodeType":87},{},[13599],{"data":13600,"marks":13601,"value":446,"nodeType":82},{},[],{"metadata":13603,"sys":13606,"fields":13611},{"tags":13604,"concepts":13605},[],[],{"space":13607,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13609,"publishedVersion":62,"revision":44,"locale":29},{"sys":13608},{"type":12,"linkType":13,"id":14},{"sys":13610},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13612},{"url":462,"details":13613,"fileName":468,"contentType":469},{"size":464,"image":13614},{"width":466,"height":467},{"sys":13616,"fields":13619},{"id":13617,"createdAt":13618},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":13620,"slug":13621,"articleIntro":13620,"category":13622},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[13623],{"metadata":13624,"sys":13627,"fields":13634},{"tags":13625,"concepts":13626},[],[],{"space":13628,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13630,"publishedVersion":418,"revision":62,"contentType":13632,"locale":29},{"sys":13629},{"type":12,"linkType":13,"id":14},{"sys":13631},{"id":21,"type":12,"linkType":22},{"sys":13633},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13635,"metaTitle":428,"metaDescription":429,"mainTitle":13636,"subtitle":447,"heroImage":13651,"ctaButton":470,"ctaLink":471},[427],{"data":13637,"content":13638,"nodeType":74},{},[13639,13645],{"data":13640,"content":13641,"nodeType":78},{},[13642],{"data":13643,"marks":13644,"value":439,"nodeType":82},{},[],{"data":13646,"content":13647,"nodeType":87},{},[13648],{"data":13649,"marks":13650,"value":446,"nodeType":82},{},[],{"metadata":13652,"sys":13655,"fields":13660},{"tags":13653,"concepts":13654},[],[],{"space":13656,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13658,"publishedVersion":62,"revision":44,"locale":29},{"sys":13657},{"type":12,"linkType":13,"id":14},{"sys":13659},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13661},{"url":462,"details":13662,"fileName":468,"contentType":469},{"size":464,"image":13663},{"width":466,"height":467},{"sys":13665,"fields":13668},{"id":13666,"createdAt":13667},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":13669,"slug":13670,"articleIntro":13669,"category":13671},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[13672],{"metadata":13673,"sys":13676,"fields":13683},{"tags":13674,"concepts":13675},[],[],{"space":13677,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13679,"publishedVersion":418,"revision":62,"contentType":13681,"locale":29},{"sys":13678},{"type":12,"linkType":13,"id":14},{"sys":13680},{"id":21,"type":12,"linkType":22},{"sys":13682},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13684,"metaTitle":428,"metaDescription":429,"mainTitle":13685,"subtitle":447,"heroImage":13700,"ctaButton":470,"ctaLink":471},[427],{"data":13686,"content":13687,"nodeType":74},{},[13688,13694],{"data":13689,"content":13690,"nodeType":78},{},[13691],{"data":13692,"marks":13693,"value":439,"nodeType":82},{},[],{"data":13695,"content":13696,"nodeType":87},{},[13697],{"data":13698,"marks":13699,"value":446,"nodeType":82},{},[],{"metadata":13701,"sys":13704,"fields":13709},{"tags":13702,"concepts":13703},[],[],{"space":13705,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13707,"publishedVersion":62,"revision":44,"locale":29},{"sys":13706},{"type":12,"linkType":13,"id":14},{"sys":13708},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13710},{"url":462,"details":13711,"fileName":468,"contentType":469},{"size":464,"image":13712},{"width":466,"height":467},{"sys":13714,"fields":13717},{"id":13715,"createdAt":13716},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13718,"slug":13719,"articleIntro":13718,"category":13720},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13721],{"metadata":13722,"sys":13725,"fields":13732},{"tags":13723,"concepts":13724},[],[],{"space":13726,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13728,"publishedVersion":418,"revision":62,"contentType":13730,"locale":29},{"sys":13727},{"type":12,"linkType":13,"id":14},{"sys":13729},{"id":21,"type":12,"linkType":22},{"sys":13731},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13733,"metaTitle":428,"metaDescription":429,"mainTitle":13734,"subtitle":447,"heroImage":13749,"ctaButton":470,"ctaLink":471},[427],{"data":13735,"content":13736,"nodeType":74},{},[13737,13743],{"data":13738,"content":13739,"nodeType":78},{},[13740],{"data":13741,"marks":13742,"value":439,"nodeType":82},{},[],{"data":13744,"content":13745,"nodeType":87},{},[13746],{"data":13747,"marks":13748,"value":446,"nodeType":82},{},[],{"metadata":13750,"sys":13753,"fields":13758},{"tags":13751,"concepts":13752},[],[],{"space":13754,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13756,"publishedVersion":62,"revision":44,"locale":29},{"sys":13755},{"type":12,"linkType":13,"id":14},{"sys":13757},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13759},{"url":462,"details":13760,"fileName":468,"contentType":469},{"size":464,"image":13761},{"width":466,"height":467},{"sys":13763,"fields":13766},{"id":13764,"createdAt":13765},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":13767,"slug":13768,"articleIntro":13767,"category":13769},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[13770],{"metadata":13771,"sys":13774,"fields":13781},{"tags":13772,"concepts":13773},[],[],{"space":13775,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13777,"publishedVersion":418,"revision":62,"contentType":13779,"locale":29},{"sys":13776},{"type":12,"linkType":13,"id":14},{"sys":13778},{"id":21,"type":12,"linkType":22},{"sys":13780},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13782,"metaTitle":428,"metaDescription":429,"mainTitle":13783,"subtitle":447,"heroImage":13798,"ctaButton":470,"ctaLink":471},[427],{"data":13784,"content":13785,"nodeType":74},{},[13786,13792],{"data":13787,"content":13788,"nodeType":78},{},[13789],{"data":13790,"marks":13791,"value":439,"nodeType":82},{},[],{"data":13793,"content":13794,"nodeType":87},{},[13795],{"data":13796,"marks":13797,"value":446,"nodeType":82},{},[],{"metadata":13799,"sys":13802,"fields":13807},{"tags":13800,"concepts":13801},[],[],{"space":13803,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13805,"publishedVersion":62,"revision":44,"locale":29},{"sys":13804},{"type":12,"linkType":13,"id":14},{"sys":13806},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13808},{"url":462,"details":13809,"fileName":468,"contentType":469},{"size":464,"image":13810},{"width":466,"height":467},{"sys":13812,"fields":13815},{"id":13813,"createdAt":13814},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":13816,"slug":13817,"articleIntro":13816,"category":13818},"Compte 2131 - Bâtiments","compte-2131-batiments",[13819],{"metadata":13820,"sys":13823,"fields":13830},{"tags":13821,"concepts":13822},[],[],{"space":13824,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13826,"publishedVersion":418,"revision":62,"contentType":13828,"locale":29},{"sys":13825},{"type":12,"linkType":13,"id":14},{"sys":13827},{"id":21,"type":12,"linkType":22},{"sys":13829},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13831,"metaTitle":428,"metaDescription":429,"mainTitle":13832,"subtitle":447,"heroImage":13847,"ctaButton":470,"ctaLink":471},[427],{"data":13833,"content":13834,"nodeType":74},{},[13835,13841],{"data":13836,"content":13837,"nodeType":78},{},[13838],{"data":13839,"marks":13840,"value":439,"nodeType":82},{},[],{"data":13842,"content":13843,"nodeType":87},{},[13844],{"data":13845,"marks":13846,"value":446,"nodeType":82},{},[],{"metadata":13848,"sys":13851,"fields":13856},{"tags":13849,"concepts":13850},[],[],{"space":13852,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13854,"publishedVersion":62,"revision":44,"locale":29},{"sys":13853},{"type":12,"linkType":13,"id":14},{"sys":13855},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13857},{"url":462,"details":13858,"fileName":468,"contentType":469},{"size":464,"image":13859},{"width":466,"height":467},{"sys":13861,"fields":13864},{"id":13862,"createdAt":13863},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":13865,"slug":13866,"articleIntro":13865,"category":13867},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[13868],{"metadata":13869,"sys":13872,"fields":13879},{"tags":13870,"concepts":13871},[],[],{"space":13873,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13875,"publishedVersion":418,"revision":62,"contentType":13877,"locale":29},{"sys":13874},{"type":12,"linkType":13,"id":14},{"sys":13876},{"id":21,"type":12,"linkType":22},{"sys":13878},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13880,"metaTitle":428,"metaDescription":429,"mainTitle":13881,"subtitle":447,"heroImage":13896,"ctaButton":470,"ctaLink":471},[427],{"data":13882,"content":13883,"nodeType":74},{},[13884,13890],{"data":13885,"content":13886,"nodeType":78},{},[13887],{"data":13888,"marks":13889,"value":439,"nodeType":82},{},[],{"data":13891,"content":13892,"nodeType":87},{},[13893],{"data":13894,"marks":13895,"value":446,"nodeType":82},{},[],{"metadata":13897,"sys":13900,"fields":13905},{"tags":13898,"concepts":13899},[],[],{"space":13901,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13903,"publishedVersion":62,"revision":44,"locale":29},{"sys":13902},{"type":12,"linkType":13,"id":14},{"sys":13904},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13906},{"url":462,"details":13907,"fileName":468,"contentType":469},{"size":464,"image":13908},{"width":466,"height":467},{"sys":13910,"fields":13913},{"id":13911,"createdAt":13912},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":13914,"slug":13915,"articleIntro":13914,"category":13916},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[13917],{"metadata":13918,"sys":13921,"fields":13928},{"tags":13919,"concepts":13920},[],[],{"space":13922,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13924,"publishedVersion":418,"revision":62,"contentType":13926,"locale":29},{"sys":13923},{"type":12,"linkType":13,"id":14},{"sys":13925},{"id":21,"type":12,"linkType":22},{"sys":13927},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13929,"metaTitle":428,"metaDescription":429,"mainTitle":13930,"subtitle":447,"heroImage":13945,"ctaButton":470,"ctaLink":471},[427],{"data":13931,"content":13932,"nodeType":74},{},[13933,13939],{"data":13934,"content":13935,"nodeType":78},{},[13936],{"data":13937,"marks":13938,"value":439,"nodeType":82},{},[],{"data":13940,"content":13941,"nodeType":87},{},[13942],{"data":13943,"marks":13944,"value":446,"nodeType":82},{},[],{"metadata":13946,"sys":13949,"fields":13954},{"tags":13947,"concepts":13948},[],[],{"space":13950,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":13952,"publishedVersion":62,"revision":44,"locale":29},{"sys":13951},{"type":12,"linkType":13,"id":14},{"sys":13953},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":13955},{"url":462,"details":13956,"fileName":468,"contentType":469},{"size":464,"image":13957},{"width":466,"height":467},{"sys":13959,"fields":13962},{"id":13960,"createdAt":13961},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":13963,"slug":13964,"articleIntro":13963,"category":13965},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[13966],{"metadata":13967,"sys":13970,"fields":13977},{"tags":13968,"concepts":13969},[],[],{"space":13971,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":13973,"publishedVersion":418,"revision":62,"contentType":13975,"locale":29},{"sys":13972},{"type":12,"linkType":13,"id":14},{"sys":13974},{"id":21,"type":12,"linkType":22},{"sys":13976},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":13978,"metaTitle":428,"metaDescription":429,"mainTitle":13979,"subtitle":447,"heroImage":13994,"ctaButton":470,"ctaLink":471},[427],{"data":13980,"content":13981,"nodeType":74},{},[13982,13988],{"data":13983,"content":13984,"nodeType":78},{},[13985],{"data":13986,"marks":13987,"value":439,"nodeType":82},{},[],{"data":13989,"content":13990,"nodeType":87},{},[13991],{"data":13992,"marks":13993,"value":446,"nodeType":82},{},[],{"metadata":13995,"sys":13998,"fields":14003},{"tags":13996,"concepts":13997},[],[],{"space":13999,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14001,"publishedVersion":62,"revision":44,"locale":29},{"sys":14000},{"type":12,"linkType":13,"id":14},{"sys":14002},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14004},{"url":462,"details":14005,"fileName":468,"contentType":469},{"size":464,"image":14006},{"width":466,"height":467},{"sys":14008,"fields":14011},{"id":14009,"createdAt":14010},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":14012,"slug":14013,"articleIntro":14012,"category":14014},"Compte 326 - Emballages","compte-326-emballages",[14015],{"metadata":14016,"sys":14019,"fields":14026},{"tags":14017,"concepts":14018},[],[],{"space":14020,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14022,"publishedVersion":418,"revision":62,"contentType":14024,"locale":29},{"sys":14021},{"type":12,"linkType":13,"id":14},{"sys":14023},{"id":21,"type":12,"linkType":22},{"sys":14025},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14027,"metaTitle":428,"metaDescription":429,"mainTitle":14028,"subtitle":447,"heroImage":14043,"ctaButton":470,"ctaLink":471},[427],{"data":14029,"content":14030,"nodeType":74},{},[14031,14037],{"data":14032,"content":14033,"nodeType":78},{},[14034],{"data":14035,"marks":14036,"value":439,"nodeType":82},{},[],{"data":14038,"content":14039,"nodeType":87},{},[14040],{"data":14041,"marks":14042,"value":446,"nodeType":82},{},[],{"metadata":14044,"sys":14047,"fields":14052},{"tags":14045,"concepts":14046},[],[],{"space":14048,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14050,"publishedVersion":62,"revision":44,"locale":29},{"sys":14049},{"type":12,"linkType":13,"id":14},{"sys":14051},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14053},{"url":462,"details":14054,"fileName":468,"contentType":469},{"size":464,"image":14055},{"width":466,"height":467},{"sys":14057,"fields":14060},{"id":14058,"createdAt":14059},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":14061,"slug":14062,"articleIntro":14061,"category":14063},"Classe 15 - Provisions","classe-15-provisions",[14064],{"metadata":14065,"sys":14068,"fields":14075},{"tags":14066,"concepts":14067},[],[],{"space":14069,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14071,"publishedVersion":418,"revision":62,"contentType":14073,"locale":29},{"sys":14070},{"type":12,"linkType":13,"id":14},{"sys":14072},{"id":21,"type":12,"linkType":22},{"sys":14074},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14076,"metaTitle":428,"metaDescription":429,"mainTitle":14077,"subtitle":447,"heroImage":14092,"ctaButton":470,"ctaLink":471},[427],{"data":14078,"content":14079,"nodeType":74},{},[14080,14086],{"data":14081,"content":14082,"nodeType":78},{},[14083],{"data":14084,"marks":14085,"value":439,"nodeType":82},{},[],{"data":14087,"content":14088,"nodeType":87},{},[14089],{"data":14090,"marks":14091,"value":446,"nodeType":82},{},[],{"metadata":14093,"sys":14096,"fields":14101},{"tags":14094,"concepts":14095},[],[],{"space":14097,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14099,"publishedVersion":62,"revision":44,"locale":29},{"sys":14098},{"type":12,"linkType":13,"id":14},{"sys":14100},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14102},{"url":462,"details":14103,"fileName":468,"contentType":469},{"size":464,"image":14104},{"width":466,"height":467},{"sys":14106,"fields":14109},{"id":14107,"createdAt":14108},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":14110,"slug":14111,"articleIntro":14110,"category":14112},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[14113],{"metadata":14114,"sys":14117,"fields":14124},{"tags":14115,"concepts":14116},[],[],{"space":14118,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14120,"publishedVersion":418,"revision":62,"contentType":14122,"locale":29},{"sys":14119},{"type":12,"linkType":13,"id":14},{"sys":14121},{"id":21,"type":12,"linkType":22},{"sys":14123},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14125,"metaTitle":428,"metaDescription":429,"mainTitle":14126,"subtitle":447,"heroImage":14141,"ctaButton":470,"ctaLink":471},[427],{"data":14127,"content":14128,"nodeType":74},{},[14129,14135],{"data":14130,"content":14131,"nodeType":78},{},[14132],{"data":14133,"marks":14134,"value":439,"nodeType":82},{},[],{"data":14136,"content":14137,"nodeType":87},{},[14138],{"data":14139,"marks":14140,"value":446,"nodeType":82},{},[],{"metadata":14142,"sys":14145,"fields":14150},{"tags":14143,"concepts":14144},[],[],{"space":14146,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14148,"publishedVersion":62,"revision":44,"locale":29},{"sys":14147},{"type":12,"linkType":13,"id":14},{"sys":14149},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14151},{"url":462,"details":14152,"fileName":468,"contentType":469},{"size":464,"image":14153},{"width":466,"height":467},{"sys":14155,"fields":14158},{"id":14156,"createdAt":14157},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":14159,"slug":14160,"articleIntro":14159,"category":14161},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[14162],{"metadata":14163,"sys":14166,"fields":14173},{"tags":14164,"concepts":14165},[],[],{"space":14167,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14169,"publishedVersion":418,"revision":62,"contentType":14171,"locale":29},{"sys":14168},{"type":12,"linkType":13,"id":14},{"sys":14170},{"id":21,"type":12,"linkType":22},{"sys":14172},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14174,"metaTitle":428,"metaDescription":429,"mainTitle":14175,"subtitle":447,"heroImage":14190,"ctaButton":470,"ctaLink":471},[427],{"data":14176,"content":14177,"nodeType":74},{},[14178,14184],{"data":14179,"content":14180,"nodeType":78},{},[14181],{"data":14182,"marks":14183,"value":439,"nodeType":82},{},[],{"data":14185,"content":14186,"nodeType":87},{},[14187],{"data":14188,"marks":14189,"value":446,"nodeType":82},{},[],{"metadata":14191,"sys":14194,"fields":14199},{"tags":14192,"concepts":14193},[],[],{"space":14195,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14197,"publishedVersion":62,"revision":44,"locale":29},{"sys":14196},{"type":12,"linkType":13,"id":14},{"sys":14198},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14200},{"url":462,"details":14201,"fileName":468,"contentType":469},{"size":464,"image":14202},{"width":466,"height":467},{"sys":14204,"fields":14207},{"id":14205,"createdAt":14206},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":14208,"slug":14209,"articleIntro":14208,"category":14210},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[14211],{"metadata":14212,"sys":14215,"fields":14222},{"tags":14213,"concepts":14214},[],[],{"space":14216,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14218,"publishedVersion":418,"revision":62,"contentType":14220,"locale":29},{"sys":14217},{"type":12,"linkType":13,"id":14},{"sys":14219},{"id":21,"type":12,"linkType":22},{"sys":14221},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14223,"metaTitle":428,"metaDescription":429,"mainTitle":14224,"subtitle":447,"heroImage":14239,"ctaButton":470,"ctaLink":471},[427],{"data":14225,"content":14226,"nodeType":74},{},[14227,14233],{"data":14228,"content":14229,"nodeType":78},{},[14230],{"data":14231,"marks":14232,"value":439,"nodeType":82},{},[],{"data":14234,"content":14235,"nodeType":87},{},[14236],{"data":14237,"marks":14238,"value":446,"nodeType":82},{},[],{"metadata":14240,"sys":14243,"fields":14248},{"tags":14241,"concepts":14242},[],[],{"space":14244,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14246,"publishedVersion":62,"revision":44,"locale":29},{"sys":14245},{"type":12,"linkType":13,"id":14},{"sys":14247},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14249},{"url":462,"details":14250,"fileName":468,"contentType":469},{"size":464,"image":14251},{"width":466,"height":467},{"sys":14253,"fields":14256},{"id":14254,"createdAt":14255},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":14257,"slug":14258,"articleIntro":14257,"category":14259},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[14260],{"metadata":14261,"sys":14264,"fields":14271},{"tags":14262,"concepts":14263},[],[],{"space":14265,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14267,"publishedVersion":418,"revision":62,"contentType":14269,"locale":29},{"sys":14266},{"type":12,"linkType":13,"id":14},{"sys":14268},{"id":21,"type":12,"linkType":22},{"sys":14270},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14272,"metaTitle":428,"metaDescription":429,"mainTitle":14273,"subtitle":447,"heroImage":14288,"ctaButton":470,"ctaLink":471},[427],{"data":14274,"content":14275,"nodeType":74},{},[14276,14282],{"data":14277,"content":14278,"nodeType":78},{},[14279],{"data":14280,"marks":14281,"value":439,"nodeType":82},{},[],{"data":14283,"content":14284,"nodeType":87},{},[14285],{"data":14286,"marks":14287,"value":446,"nodeType":82},{},[],{"metadata":14289,"sys":14292,"fields":14297},{"tags":14290,"concepts":14291},[],[],{"space":14293,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14295,"publishedVersion":62,"revision":44,"locale":29},{"sys":14294},{"type":12,"linkType":13,"id":14},{"sys":14296},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14298},{"url":462,"details":14299,"fileName":468,"contentType":469},{"size":464,"image":14300},{"width":466,"height":467},{"sys":14302,"fields":14305},{"id":14303,"createdAt":14304},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":14306,"slug":14307,"articleIntro":14306,"category":14308},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[14309],{"metadata":14310,"sys":14313,"fields":14320},{"tags":14311,"concepts":14312},[],[],{"space":14314,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14316,"publishedVersion":418,"revision":62,"contentType":14318,"locale":29},{"sys":14315},{"type":12,"linkType":13,"id":14},{"sys":14317},{"id":21,"type":12,"linkType":22},{"sys":14319},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14321,"metaTitle":428,"metaDescription":429,"mainTitle":14322,"subtitle":447,"heroImage":14337,"ctaButton":470,"ctaLink":471},[427],{"data":14323,"content":14324,"nodeType":74},{},[14325,14331],{"data":14326,"content":14327,"nodeType":78},{},[14328],{"data":14329,"marks":14330,"value":439,"nodeType":82},{},[],{"data":14332,"content":14333,"nodeType":87},{},[14334],{"data":14335,"marks":14336,"value":446,"nodeType":82},{},[],{"metadata":14338,"sys":14341,"fields":14346},{"tags":14339,"concepts":14340},[],[],{"space":14342,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14344,"publishedVersion":62,"revision":44,"locale":29},{"sys":14343},{"type":12,"linkType":13,"id":14},{"sys":14345},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14347},{"url":462,"details":14348,"fileName":468,"contentType":469},{"size":464,"image":14349},{"width":466,"height":467},{"sys":14351,"fields":14354},{"id":14352,"createdAt":14353},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":14355,"slug":14356,"articleIntro":-1,"category":14357},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[14358],{"metadata":14359,"sys":14362,"fields":14369},{"tags":14360,"concepts":14361},[],[],{"space":14363,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14365,"publishedVersion":418,"revision":62,"contentType":14367,"locale":29},{"sys":14364},{"type":12,"linkType":13,"id":14},{"sys":14366},{"id":21,"type":12,"linkType":22},{"sys":14368},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14370,"metaTitle":428,"metaDescription":429,"mainTitle":14371,"subtitle":447,"heroImage":14386,"ctaButton":470,"ctaLink":471},[427],{"data":14372,"content":14373,"nodeType":74},{},[14374,14380],{"data":14375,"content":14376,"nodeType":78},{},[14377],{"data":14378,"marks":14379,"value":439,"nodeType":82},{},[],{"data":14381,"content":14382,"nodeType":87},{},[14383],{"data":14384,"marks":14385,"value":446,"nodeType":82},{},[],{"metadata":14387,"sys":14390,"fields":14395},{"tags":14388,"concepts":14389},[],[],{"space":14391,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14393,"publishedVersion":62,"revision":44,"locale":29},{"sys":14392},{"type":12,"linkType":13,"id":14},{"sys":14394},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14396},{"url":462,"details":14397,"fileName":468,"contentType":469},{"size":464,"image":14398},{"width":466,"height":467},{"sys":14400,"fields":14403},{"id":14401,"createdAt":14402},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":14404,"slug":14405,"articleIntro":14404,"category":14406},"6471 - Prestations directes","compte-6471-prestations-directes",[14407],{"metadata":14408,"sys":14411,"fields":14418},{"tags":14409,"concepts":14410},[],[],{"space":14412,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14414,"publishedVersion":418,"revision":62,"contentType":14416,"locale":29},{"sys":14413},{"type":12,"linkType":13,"id":14},{"sys":14415},{"id":21,"type":12,"linkType":22},{"sys":14417},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14419,"metaTitle":428,"metaDescription":429,"mainTitle":14420,"subtitle":447,"heroImage":14435,"ctaButton":470,"ctaLink":471},[427],{"data":14421,"content":14422,"nodeType":74},{},[14423,14429],{"data":14424,"content":14425,"nodeType":78},{},[14426],{"data":14427,"marks":14428,"value":439,"nodeType":82},{},[],{"data":14430,"content":14431,"nodeType":87},{},[14432],{"data":14433,"marks":14434,"value":446,"nodeType":82},{},[],{"metadata":14436,"sys":14439,"fields":14444},{"tags":14437,"concepts":14438},[],[],{"space":14440,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14442,"publishedVersion":62,"revision":44,"locale":29},{"sys":14441},{"type":12,"linkType":13,"id":14},{"sys":14443},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14445},{"url":462,"details":14446,"fileName":468,"contentType":469},{"size":464,"image":14447},{"width":466,"height":467},{"sys":14449,"fields":14452},{"id":14450,"createdAt":14451},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":14453,"slug":14454,"articleIntro":-1,"category":14455},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[14456],{"metadata":14457,"sys":14460,"fields":14467},{"tags":14458,"concepts":14459},[],[],{"space":14461,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14463,"publishedVersion":418,"revision":62,"contentType":14465,"locale":29},{"sys":14462},{"type":12,"linkType":13,"id":14},{"sys":14464},{"id":21,"type":12,"linkType":22},{"sys":14466},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14468,"metaTitle":428,"metaDescription":429,"mainTitle":14469,"subtitle":447,"heroImage":14484,"ctaButton":470,"ctaLink":471},[427],{"data":14470,"content":14471,"nodeType":74},{},[14472,14478],{"data":14473,"content":14474,"nodeType":78},{},[14475],{"data":14476,"marks":14477,"value":439,"nodeType":82},{},[],{"data":14479,"content":14480,"nodeType":87},{},[14481],{"data":14482,"marks":14483,"value":446,"nodeType":82},{},[],{"metadata":14485,"sys":14488,"fields":14493},{"tags":14486,"concepts":14487},[],[],{"space":14489,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14491,"publishedVersion":62,"revision":44,"locale":29},{"sys":14490},{"type":12,"linkType":13,"id":14},{"sys":14492},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14494},{"url":462,"details":14495,"fileName":468,"contentType":469},{"size":464,"image":14496},{"width":466,"height":467},{"sys":14498,"fields":14501},{"id":14499,"createdAt":14500},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":14502,"slug":14503,"articleIntro":14502,"category":14504},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[14505],{"metadata":14506,"sys":14509,"fields":14516},{"tags":14507,"concepts":14508},[],[],{"space":14510,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14512,"publishedVersion":418,"revision":62,"contentType":14514,"locale":29},{"sys":14511},{"type":12,"linkType":13,"id":14},{"sys":14513},{"id":21,"type":12,"linkType":22},{"sys":14515},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14517,"metaTitle":428,"metaDescription":429,"mainTitle":14518,"subtitle":447,"heroImage":14533,"ctaButton":470,"ctaLink":471},[427],{"data":14519,"content":14520,"nodeType":74},{},[14521,14527],{"data":14522,"content":14523,"nodeType":78},{},[14524],{"data":14525,"marks":14526,"value":439,"nodeType":82},{},[],{"data":14528,"content":14529,"nodeType":87},{},[14530],{"data":14531,"marks":14532,"value":446,"nodeType":82},{},[],{"metadata":14534,"sys":14537,"fields":14542},{"tags":14535,"concepts":14536},[],[],{"space":14538,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14540,"publishedVersion":62,"revision":44,"locale":29},{"sys":14539},{"type":12,"linkType":13,"id":14},{"sys":14541},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14543},{"url":462,"details":14544,"fileName":468,"contentType":469},{"size":464,"image":14545},{"width":466,"height":467},{"sys":14547,"fields":14550},{"id":14548,"createdAt":14549},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":14551,"slug":14552,"articleIntro":14551,"category":14553},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[14554],{"metadata":14555,"sys":14558,"fields":14565},{"tags":14556,"concepts":14557},[],[],{"space":14559,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14561,"publishedVersion":418,"revision":62,"contentType":14563,"locale":29},{"sys":14560},{"type":12,"linkType":13,"id":14},{"sys":14562},{"id":21,"type":12,"linkType":22},{"sys":14564},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14566,"metaTitle":428,"metaDescription":429,"mainTitle":14567,"subtitle":447,"heroImage":14582,"ctaButton":470,"ctaLink":471},[427],{"data":14568,"content":14569,"nodeType":74},{},[14570,14576],{"data":14571,"content":14572,"nodeType":78},{},[14573],{"data":14574,"marks":14575,"value":439,"nodeType":82},{},[],{"data":14577,"content":14578,"nodeType":87},{},[14579],{"data":14580,"marks":14581,"value":446,"nodeType":82},{},[],{"metadata":14583,"sys":14586,"fields":14591},{"tags":14584,"concepts":14585},[],[],{"space":14587,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14589,"publishedVersion":62,"revision":44,"locale":29},{"sys":14588},{"type":12,"linkType":13,"id":14},{"sys":14590},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14592},{"url":462,"details":14593,"fileName":468,"contentType":469},{"size":464,"image":14594},{"width":466,"height":467},{"sys":14596,"fields":14599},{"id":14597,"createdAt":14598},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":14600,"slug":14601,"articleIntro":14600,"category":14602},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[14603],{"metadata":14604,"sys":14607,"fields":14614},{"tags":14605,"concepts":14606},[],[],{"space":14608,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14610,"publishedVersion":418,"revision":62,"contentType":14612,"locale":29},{"sys":14609},{"type":12,"linkType":13,"id":14},{"sys":14611},{"id":21,"type":12,"linkType":22},{"sys":14613},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14615,"metaTitle":428,"metaDescription":429,"mainTitle":14616,"subtitle":447,"heroImage":14631,"ctaButton":470,"ctaLink":471},[427],{"data":14617,"content":14618,"nodeType":74},{},[14619,14625],{"data":14620,"content":14621,"nodeType":78},{},[14622],{"data":14623,"marks":14624,"value":439,"nodeType":82},{},[],{"data":14626,"content":14627,"nodeType":87},{},[14628],{"data":14629,"marks":14630,"value":446,"nodeType":82},{},[],{"metadata":14632,"sys":14635,"fields":14640},{"tags":14633,"concepts":14634},[],[],{"space":14636,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14638,"publishedVersion":62,"revision":44,"locale":29},{"sys":14637},{"type":12,"linkType":13,"id":14},{"sys":14639},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14641},{"url":462,"details":14642,"fileName":468,"contentType":469},{"size":464,"image":14643},{"width":466,"height":467},{"sys":14645,"fields":14648},{"id":14646,"createdAt":14647},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":14649,"slug":14650,"articleIntro":14649,"category":14651},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[14652],{"metadata":14653,"sys":14656,"fields":14663},{"tags":14654,"concepts":14655},[],[],{"space":14657,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14659,"publishedVersion":418,"revision":62,"contentType":14661,"locale":29},{"sys":14658},{"type":12,"linkType":13,"id":14},{"sys":14660},{"id":21,"type":12,"linkType":22},{"sys":14662},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14664,"metaTitle":428,"metaDescription":429,"mainTitle":14665,"subtitle":447,"heroImage":14680,"ctaButton":470,"ctaLink":471},[427],{"data":14666,"content":14667,"nodeType":74},{},[14668,14674],{"data":14669,"content":14670,"nodeType":78},{},[14671],{"data":14672,"marks":14673,"value":439,"nodeType":82},{},[],{"data":14675,"content":14676,"nodeType":87},{},[14677],{"data":14678,"marks":14679,"value":446,"nodeType":82},{},[],{"metadata":14681,"sys":14684,"fields":14689},{"tags":14682,"concepts":14683},[],[],{"space":14685,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14687,"publishedVersion":62,"revision":44,"locale":29},{"sys":14686},{"type":12,"linkType":13,"id":14},{"sys":14688},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14690},{"url":462,"details":14691,"fileName":468,"contentType":469},{"size":464,"image":14692},{"width":466,"height":467},{"sys":14694,"fields":14697},{"id":14695,"createdAt":14696},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":14698,"slug":14699,"articleIntro":14698,"category":14700},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[14701],{"metadata":14702,"sys":14705,"fields":14712},{"tags":14703,"concepts":14704},[],[],{"space":14706,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14708,"publishedVersion":418,"revision":62,"contentType":14710,"locale":29},{"sys":14707},{"type":12,"linkType":13,"id":14},{"sys":14709},{"id":21,"type":12,"linkType":22},{"sys":14711},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14713,"metaTitle":428,"metaDescription":429,"mainTitle":14714,"subtitle":447,"heroImage":14729,"ctaButton":470,"ctaLink":471},[427],{"data":14715,"content":14716,"nodeType":74},{},[14717,14723],{"data":14718,"content":14719,"nodeType":78},{},[14720],{"data":14721,"marks":14722,"value":439,"nodeType":82},{},[],{"data":14724,"content":14725,"nodeType":87},{},[14726],{"data":14727,"marks":14728,"value":446,"nodeType":82},{},[],{"metadata":14730,"sys":14733,"fields":14738},{"tags":14731,"concepts":14732},[],[],{"space":14734,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14736,"publishedVersion":62,"revision":44,"locale":29},{"sys":14735},{"type":12,"linkType":13,"id":14},{"sys":14737},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14739},{"url":462,"details":14740,"fileName":468,"contentType":469},{"size":464,"image":14741},{"width":466,"height":467},{"sys":14743,"fields":14746},{"id":14744,"createdAt":14745},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":14747,"slug":14748,"articleIntro":14747,"category":14749},"Compte 60 - Achats","compte-60-achats",[14750],{"metadata":14751,"sys":14754,"fields":14761},{"tags":14752,"concepts":14753},[],[],{"space":14755,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14757,"publishedVersion":418,"revision":62,"contentType":14759,"locale":29},{"sys":14756},{"type":12,"linkType":13,"id":14},{"sys":14758},{"id":21,"type":12,"linkType":22},{"sys":14760},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14762,"metaTitle":428,"metaDescription":429,"mainTitle":14763,"subtitle":447,"heroImage":14778,"ctaButton":470,"ctaLink":471},[427],{"data":14764,"content":14765,"nodeType":74},{},[14766,14772],{"data":14767,"content":14768,"nodeType":78},{},[14769],{"data":14770,"marks":14771,"value":439,"nodeType":82},{},[],{"data":14773,"content":14774,"nodeType":87},{},[14775],{"data":14776,"marks":14777,"value":446,"nodeType":82},{},[],{"metadata":14779,"sys":14782,"fields":14787},{"tags":14780,"concepts":14781},[],[],{"space":14783,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14785,"publishedVersion":62,"revision":44,"locale":29},{"sys":14784},{"type":12,"linkType":13,"id":14},{"sys":14786},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14788},{"url":462,"details":14789,"fileName":468,"contentType":469},{"size":464,"image":14790},{"width":466,"height":467},{"sys":14792,"fields":14795},{"id":14793,"createdAt":14794},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":14796,"slug":14797,"articleIntro":14796,"category":14798},"Compte 101 - Capital","compte-101-capital",[14799],{"metadata":14800,"sys":14803,"fields":14810},{"tags":14801,"concepts":14802},[],[],{"space":14804,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14806,"publishedVersion":418,"revision":62,"contentType":14808,"locale":29},{"sys":14805},{"type":12,"linkType":13,"id":14},{"sys":14807},{"id":21,"type":12,"linkType":22},{"sys":14809},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14811,"metaTitle":428,"metaDescription":429,"mainTitle":14812,"subtitle":447,"heroImage":14827,"ctaButton":470,"ctaLink":471},[427],{"data":14813,"content":14814,"nodeType":74},{},[14815,14821],{"data":14816,"content":14817,"nodeType":78},{},[14818],{"data":14819,"marks":14820,"value":439,"nodeType":82},{},[],{"data":14822,"content":14823,"nodeType":87},{},[14824],{"data":14825,"marks":14826,"value":446,"nodeType":82},{},[],{"metadata":14828,"sys":14831,"fields":14836},{"tags":14829,"concepts":14830},[],[],{"space":14832,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14834,"publishedVersion":62,"revision":44,"locale":29},{"sys":14833},{"type":12,"linkType":13,"id":14},{"sys":14835},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14837},{"url":462,"details":14838,"fileName":468,"contentType":469},{"size":464,"image":14839},{"width":466,"height":467},{"sys":14841,"fields":14844},{"id":14842,"createdAt":14843},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":14845,"slug":14846,"articleIntro":14845,"category":14847},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[14848],{"metadata":14849,"sys":14852,"fields":14859},{"tags":14850,"concepts":14851},[],[],{"space":14853,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14855,"publishedVersion":418,"revision":62,"contentType":14857,"locale":29},{"sys":14854},{"type":12,"linkType":13,"id":14},{"sys":14856},{"id":21,"type":12,"linkType":22},{"sys":14858},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14860,"metaTitle":428,"metaDescription":429,"mainTitle":14861,"subtitle":447,"heroImage":14876,"ctaButton":470,"ctaLink":471},[427],{"data":14862,"content":14863,"nodeType":74},{},[14864,14870],{"data":14865,"content":14866,"nodeType":78},{},[14867],{"data":14868,"marks":14869,"value":439,"nodeType":82},{},[],{"data":14871,"content":14872,"nodeType":87},{},[14873],{"data":14874,"marks":14875,"value":446,"nodeType":82},{},[],{"metadata":14877,"sys":14880,"fields":14885},{"tags":14878,"concepts":14879},[],[],{"space":14881,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14883,"publishedVersion":62,"revision":44,"locale":29},{"sys":14882},{"type":12,"linkType":13,"id":14},{"sys":14884},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14886},{"url":462,"details":14887,"fileName":468,"contentType":469},{"size":464,"image":14888},{"width":466,"height":467},{"sys":14890,"fields":14893},{"id":14891,"createdAt":14892},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":14894,"slug":14895,"articleIntro":14894,"category":14896},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[14897],{"metadata":14898,"sys":14901,"fields":14908},{"tags":14899,"concepts":14900},[],[],{"space":14902,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14904,"publishedVersion":418,"revision":62,"contentType":14906,"locale":29},{"sys":14903},{"type":12,"linkType":13,"id":14},{"sys":14905},{"id":21,"type":12,"linkType":22},{"sys":14907},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14909,"metaTitle":428,"metaDescription":429,"mainTitle":14910,"subtitle":447,"heroImage":14925,"ctaButton":470,"ctaLink":471},[427],{"data":14911,"content":14912,"nodeType":74},{},[14913,14919],{"data":14914,"content":14915,"nodeType":78},{},[14916],{"data":14917,"marks":14918,"value":439,"nodeType":82},{},[],{"data":14920,"content":14921,"nodeType":87},{},[14922],{"data":14923,"marks":14924,"value":446,"nodeType":82},{},[],{"metadata":14926,"sys":14929,"fields":14934},{"tags":14927,"concepts":14928},[],[],{"space":14930,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14932,"publishedVersion":62,"revision":44,"locale":29},{"sys":14931},{"type":12,"linkType":13,"id":14},{"sys":14933},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14935},{"url":462,"details":14936,"fileName":468,"contentType":469},{"size":464,"image":14937},{"width":466,"height":467},{"sys":14939,"fields":14942},{"id":14940,"createdAt":14941},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":14943,"slug":14944,"articleIntro":14943,"category":14945},"1688 - Intérêts courus","compte-1688-interets-courus",[14946],{"metadata":14947,"sys":14950,"fields":14957},{"tags":14948,"concepts":14949},[],[],{"space":14951,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":14953,"publishedVersion":418,"revision":62,"contentType":14955,"locale":29},{"sys":14952},{"type":12,"linkType":13,"id":14},{"sys":14954},{"id":21,"type":12,"linkType":22},{"sys":14956},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":14958,"metaTitle":428,"metaDescription":429,"mainTitle":14959,"subtitle":447,"heroImage":14974,"ctaButton":470,"ctaLink":471},[427],{"data":14960,"content":14961,"nodeType":74},{},[14962,14968],{"data":14963,"content":14964,"nodeType":78},{},[14965],{"data":14966,"marks":14967,"value":439,"nodeType":82},{},[],{"data":14969,"content":14970,"nodeType":87},{},[14971],{"data":14972,"marks":14973,"value":446,"nodeType":82},{},[],{"metadata":14975,"sys":14978,"fields":14983},{"tags":14976,"concepts":14977},[],[],{"space":14979,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":14981,"publishedVersion":62,"revision":44,"locale":29},{"sys":14980},{"type":12,"linkType":13,"id":14},{"sys":14982},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":14984},{"url":462,"details":14985,"fileName":468,"contentType":469},{"size":464,"image":14986},{"width":466,"height":467},{"sys":14988,"fields":14991},{"id":14989,"createdAt":14990},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":14992,"slug":14993,"articleIntro":14992,"category":14994},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[14995],{"metadata":14996,"sys":14999,"fields":15006},{"tags":14997,"concepts":14998},[],[],{"space":15000,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15002,"publishedVersion":418,"revision":62,"contentType":15004,"locale":29},{"sys":15001},{"type":12,"linkType":13,"id":14},{"sys":15003},{"id":21,"type":12,"linkType":22},{"sys":15005},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15007,"metaTitle":428,"metaDescription":429,"mainTitle":15008,"subtitle":447,"heroImage":15023,"ctaButton":470,"ctaLink":471},[427],{"data":15009,"content":15010,"nodeType":74},{},[15011,15017],{"data":15012,"content":15013,"nodeType":78},{},[15014],{"data":15015,"marks":15016,"value":439,"nodeType":82},{},[],{"data":15018,"content":15019,"nodeType":87},{},[15020],{"data":15021,"marks":15022,"value":446,"nodeType":82},{},[],{"metadata":15024,"sys":15027,"fields":15032},{"tags":15025,"concepts":15026},[],[],{"space":15028,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15030,"publishedVersion":62,"revision":44,"locale":29},{"sys":15029},{"type":12,"linkType":13,"id":14},{"sys":15031},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15033},{"url":462,"details":15034,"fileName":468,"contentType":469},{"size":464,"image":15035},{"width":466,"height":467},{"sys":15037,"fields":15040},{"id":15038,"createdAt":15039},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":15041,"slug":15042,"articleIntro":15041,"category":15043},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[15044],{"metadata":15045,"sys":15048,"fields":15055},{"tags":15046,"concepts":15047},[],[],{"space":15049,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15051,"publishedVersion":418,"revision":62,"contentType":15053,"locale":29},{"sys":15050},{"type":12,"linkType":13,"id":14},{"sys":15052},{"id":21,"type":12,"linkType":22},{"sys":15054},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15056,"metaTitle":428,"metaDescription":429,"mainTitle":15057,"subtitle":447,"heroImage":15072,"ctaButton":470,"ctaLink":471},[427],{"data":15058,"content":15059,"nodeType":74},{},[15060,15066],{"data":15061,"content":15062,"nodeType":78},{},[15063],{"data":15064,"marks":15065,"value":439,"nodeType":82},{},[],{"data":15067,"content":15068,"nodeType":87},{},[15069],{"data":15070,"marks":15071,"value":446,"nodeType":82},{},[],{"metadata":15073,"sys":15076,"fields":15081},{"tags":15074,"concepts":15075},[],[],{"space":15077,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15079,"publishedVersion":62,"revision":44,"locale":29},{"sys":15078},{"type":12,"linkType":13,"id":14},{"sys":15080},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15082},{"url":462,"details":15083,"fileName":468,"contentType":469},{"size":464,"image":15084},{"width":466,"height":467},{"sys":15086,"fields":15089},{"id":15087,"createdAt":15088},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":15090,"slug":15091,"articleIntro":15090,"category":15092},"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",[15093],{"metadata":15094,"sys":15097,"fields":15104},{"tags":15095,"concepts":15096},[],[],{"space":15098,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15100,"publishedVersion":418,"revision":62,"contentType":15102,"locale":29},{"sys":15099},{"type":12,"linkType":13,"id":14},{"sys":15101},{"id":21,"type":12,"linkType":22},{"sys":15103},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15105,"metaTitle":428,"metaDescription":429,"mainTitle":15106,"subtitle":447,"heroImage":15121,"ctaButton":470,"ctaLink":471},[427],{"data":15107,"content":15108,"nodeType":74},{},[15109,15115],{"data":15110,"content":15111,"nodeType":78},{},[15112],{"data":15113,"marks":15114,"value":439,"nodeType":82},{},[],{"data":15116,"content":15117,"nodeType":87},{},[15118],{"data":15119,"marks":15120,"value":446,"nodeType":82},{},[],{"metadata":15122,"sys":15125,"fields":15130},{"tags":15123,"concepts":15124},[],[],{"space":15126,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15128,"publishedVersion":62,"revision":44,"locale":29},{"sys":15127},{"type":12,"linkType":13,"id":14},{"sys":15129},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15131},{"url":462,"details":15132,"fileName":468,"contentType":469},{"size":464,"image":15133},{"width":466,"height":467},{"sys":15135,"fields":15138},{"id":15136,"createdAt":15137},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":15139,"slug":15140,"articleIntro":15139,"category":15141},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[15142],{"metadata":15143,"sys":15146,"fields":15153},{"tags":15144,"concepts":15145},[],[],{"space":15147,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15149,"publishedVersion":418,"revision":62,"contentType":15151,"locale":29},{"sys":15148},{"type":12,"linkType":13,"id":14},{"sys":15150},{"id":21,"type":12,"linkType":22},{"sys":15152},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15154,"metaTitle":428,"metaDescription":429,"mainTitle":15155,"subtitle":447,"heroImage":15170,"ctaButton":470,"ctaLink":471},[427],{"data":15156,"content":15157,"nodeType":74},{},[15158,15164],{"data":15159,"content":15160,"nodeType":78},{},[15161],{"data":15162,"marks":15163,"value":439,"nodeType":82},{},[],{"data":15165,"content":15166,"nodeType":87},{},[15167],{"data":15168,"marks":15169,"value":446,"nodeType":82},{},[],{"metadata":15171,"sys":15174,"fields":15179},{"tags":15172,"concepts":15173},[],[],{"space":15175,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15177,"publishedVersion":62,"revision":44,"locale":29},{"sys":15176},{"type":12,"linkType":13,"id":14},{"sys":15178},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15180},{"url":462,"details":15181,"fileName":468,"contentType":469},{"size":464,"image":15182},{"width":466,"height":467},{"sys":15184,"fields":15187},{"id":15185,"createdAt":15186},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":15188,"slug":15189,"articleIntro":-1,"category":15190},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[15191],{"metadata":15192,"sys":15195,"fields":15202},{"tags":15193,"concepts":15194},[],[],{"space":15196,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15198,"publishedVersion":418,"revision":62,"contentType":15200,"locale":29},{"sys":15197},{"type":12,"linkType":13,"id":14},{"sys":15199},{"id":21,"type":12,"linkType":22},{"sys":15201},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15203,"metaTitle":428,"metaDescription":429,"mainTitle":15204,"subtitle":447,"heroImage":15219,"ctaButton":470,"ctaLink":471},[427],{"data":15205,"content":15206,"nodeType":74},{},[15207,15213],{"data":15208,"content":15209,"nodeType":78},{},[15210],{"data":15211,"marks":15212,"value":439,"nodeType":82},{},[],{"data":15214,"content":15215,"nodeType":87},{},[15216],{"data":15217,"marks":15218,"value":446,"nodeType":82},{},[],{"metadata":15220,"sys":15223,"fields":15228},{"tags":15221,"concepts":15222},[],[],{"space":15224,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15226,"publishedVersion":62,"revision":44,"locale":29},{"sys":15225},{"type":12,"linkType":13,"id":14},{"sys":15227},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15229},{"url":462,"details":15230,"fileName":468,"contentType":469},{"size":464,"image":15231},{"width":466,"height":467},{"sys":15233,"fields":15236},{"id":15234,"createdAt":15235},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":15237,"slug":15238,"articleIntro":15237,"category":15239},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[15240],{"metadata":15241,"sys":15244,"fields":15251},{"tags":15242,"concepts":15243},[],[],{"space":15245,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15247,"publishedVersion":418,"revision":62,"contentType":15249,"locale":29},{"sys":15246},{"type":12,"linkType":13,"id":14},{"sys":15248},{"id":21,"type":12,"linkType":22},{"sys":15250},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15252,"metaTitle":428,"metaDescription":429,"mainTitle":15253,"subtitle":447,"heroImage":15268,"ctaButton":470,"ctaLink":471},[427],{"data":15254,"content":15255,"nodeType":74},{},[15256,15262],{"data":15257,"content":15258,"nodeType":78},{},[15259],{"data":15260,"marks":15261,"value":439,"nodeType":82},{},[],{"data":15263,"content":15264,"nodeType":87},{},[15265],{"data":15266,"marks":15267,"value":446,"nodeType":82},{},[],{"metadata":15269,"sys":15272,"fields":15277},{"tags":15270,"concepts":15271},[],[],{"space":15273,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15275,"publishedVersion":62,"revision":44,"locale":29},{"sys":15274},{"type":12,"linkType":13,"id":14},{"sys":15276},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15278},{"url":462,"details":15279,"fileName":468,"contentType":469},{"size":464,"image":15280},{"width":466,"height":467},{"sys":15282,"fields":15285},{"id":15283,"createdAt":15284},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":15286,"slug":15287,"articleIntro":15286,"category":15288},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[15289],{"metadata":15290,"sys":15293,"fields":15300},{"tags":15291,"concepts":15292},[],[],{"space":15294,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15296,"publishedVersion":418,"revision":62,"contentType":15298,"locale":29},{"sys":15295},{"type":12,"linkType":13,"id":14},{"sys":15297},{"id":21,"type":12,"linkType":22},{"sys":15299},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15301,"metaTitle":428,"metaDescription":429,"mainTitle":15302,"subtitle":447,"heroImage":15317,"ctaButton":470,"ctaLink":471},[427],{"data":15303,"content":15304,"nodeType":74},{},[15305,15311],{"data":15306,"content":15307,"nodeType":78},{},[15308],{"data":15309,"marks":15310,"value":439,"nodeType":82},{},[],{"data":15312,"content":15313,"nodeType":87},{},[15314],{"data":15315,"marks":15316,"value":446,"nodeType":82},{},[],{"metadata":15318,"sys":15321,"fields":15326},{"tags":15319,"concepts":15320},[],[],{"space":15322,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15324,"publishedVersion":62,"revision":44,"locale":29},{"sys":15323},{"type":12,"linkType":13,"id":14},{"sys":15325},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15327},{"url":462,"details":15328,"fileName":468,"contentType":469},{"size":464,"image":15329},{"width":466,"height":467},{"sys":15331,"fields":15334},{"id":15332,"createdAt":15333},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":15335,"slug":15336,"articleIntro":15335,"category":15337},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[15338],{"metadata":15339,"sys":15342,"fields":15349},{"tags":15340,"concepts":15341},[],[],{"space":15343,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15345,"publishedVersion":418,"revision":62,"contentType":15347,"locale":29},{"sys":15344},{"type":12,"linkType":13,"id":14},{"sys":15346},{"id":21,"type":12,"linkType":22},{"sys":15348},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15350,"metaTitle":428,"metaDescription":429,"mainTitle":15351,"subtitle":447,"heroImage":15366,"ctaButton":470,"ctaLink":471},[427],{"data":15352,"content":15353,"nodeType":74},{},[15354,15360],{"data":15355,"content":15356,"nodeType":78},{},[15357],{"data":15358,"marks":15359,"value":439,"nodeType":82},{},[],{"data":15361,"content":15362,"nodeType":87},{},[15363],{"data":15364,"marks":15365,"value":446,"nodeType":82},{},[],{"metadata":15367,"sys":15370,"fields":15375},{"tags":15368,"concepts":15369},[],[],{"space":15371,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15373,"publishedVersion":62,"revision":44,"locale":29},{"sys":15372},{"type":12,"linkType":13,"id":14},{"sys":15374},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15376},{"url":462,"details":15377,"fileName":468,"contentType":469},{"size":464,"image":15378},{"width":466,"height":467},{"sys":15380,"fields":15383},{"id":15381,"createdAt":15382},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":15384,"slug":15385,"articleIntro":15384,"category":15386},"613 - Locations","compte-613-locations",[15387],{"metadata":15388,"sys":15391,"fields":15398},{"tags":15389,"concepts":15390},[],[],{"space":15392,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15394,"publishedVersion":418,"revision":62,"contentType":15396,"locale":29},{"sys":15393},{"type":12,"linkType":13,"id":14},{"sys":15395},{"id":21,"type":12,"linkType":22},{"sys":15397},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15399,"metaTitle":428,"metaDescription":429,"mainTitle":15400,"subtitle":447,"heroImage":15415,"ctaButton":470,"ctaLink":471},[427],{"data":15401,"content":15402,"nodeType":74},{},[15403,15409],{"data":15404,"content":15405,"nodeType":78},{},[15406],{"data":15407,"marks":15408,"value":439,"nodeType":82},{},[],{"data":15410,"content":15411,"nodeType":87},{},[15412],{"data":15413,"marks":15414,"value":446,"nodeType":82},{},[],{"metadata":15416,"sys":15419,"fields":15424},{"tags":15417,"concepts":15418},[],[],{"space":15420,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15422,"publishedVersion":62,"revision":44,"locale":29},{"sys":15421},{"type":12,"linkType":13,"id":14},{"sys":15423},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15425},{"url":462,"details":15426,"fileName":468,"contentType":469},{"size":464,"image":15427},{"width":466,"height":467},{"sys":15429,"fields":15432},{"id":15430,"createdAt":15431},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":15433,"slug":15434,"articleIntro":15433,"category":15435},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[15436],{"metadata":15437,"sys":15440,"fields":15447},{"tags":15438,"concepts":15439},[],[],{"space":15441,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15443,"publishedVersion":418,"revision":62,"contentType":15445,"locale":29},{"sys":15442},{"type":12,"linkType":13,"id":14},{"sys":15444},{"id":21,"type":12,"linkType":22},{"sys":15446},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15448,"metaTitle":428,"metaDescription":429,"mainTitle":15449,"subtitle":447,"heroImage":15464,"ctaButton":470,"ctaLink":471},[427],{"data":15450,"content":15451,"nodeType":74},{},[15452,15458],{"data":15453,"content":15454,"nodeType":78},{},[15455],{"data":15456,"marks":15457,"value":439,"nodeType":82},{},[],{"data":15459,"content":15460,"nodeType":87},{},[15461],{"data":15462,"marks":15463,"value":446,"nodeType":82},{},[],{"metadata":15465,"sys":15468,"fields":15473},{"tags":15466,"concepts":15467},[],[],{"space":15469,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15471,"publishedVersion":62,"revision":44,"locale":29},{"sys":15470},{"type":12,"linkType":13,"id":14},{"sys":15472},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15474},{"url":462,"details":15475,"fileName":468,"contentType":469},{"size":464,"image":15476},{"width":466,"height":467},{"sys":15478,"fields":15481},{"id":15479,"createdAt":15480},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":15482,"slug":15483,"articleIntro":15482,"category":15484},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[15485],{"metadata":15486,"sys":15489,"fields":15496},{"tags":15487,"concepts":15488},[],[],{"space":15490,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15492,"publishedVersion":418,"revision":62,"contentType":15494,"locale":29},{"sys":15491},{"type":12,"linkType":13,"id":14},{"sys":15493},{"id":21,"type":12,"linkType":22},{"sys":15495},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15497,"metaTitle":428,"metaDescription":429,"mainTitle":15498,"subtitle":447,"heroImage":15513,"ctaButton":470,"ctaLink":471},[427],{"data":15499,"content":15500,"nodeType":74},{},[15501,15507],{"data":15502,"content":15503,"nodeType":78},{},[15504],{"data":15505,"marks":15506,"value":439,"nodeType":82},{},[],{"data":15508,"content":15509,"nodeType":87},{},[15510],{"data":15511,"marks":15512,"value":446,"nodeType":82},{},[],{"metadata":15514,"sys":15517,"fields":15522},{"tags":15515,"concepts":15516},[],[],{"space":15518,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15520,"publishedVersion":62,"revision":44,"locale":29},{"sys":15519},{"type":12,"linkType":13,"id":14},{"sys":15521},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15523},{"url":462,"details":15524,"fileName":468,"contentType":469},{"size":464,"image":15525},{"width":466,"height":467},{"sys":15527,"fields":15530},{"id":15528,"createdAt":15529},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":15531,"slug":15532,"articleIntro":15531,"category":15533},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[15534],{"metadata":15535,"sys":15538,"fields":15545},{"tags":15536,"concepts":15537},[],[],{"space":15539,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15541,"publishedVersion":418,"revision":62,"contentType":15543,"locale":29},{"sys":15540},{"type":12,"linkType":13,"id":14},{"sys":15542},{"id":21,"type":12,"linkType":22},{"sys":15544},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15546,"metaTitle":428,"metaDescription":429,"mainTitle":15547,"subtitle":447,"heroImage":15562,"ctaButton":470,"ctaLink":471},[427],{"data":15548,"content":15549,"nodeType":74},{},[15550,15556],{"data":15551,"content":15552,"nodeType":78},{},[15553],{"data":15554,"marks":15555,"value":439,"nodeType":82},{},[],{"data":15557,"content":15558,"nodeType":87},{},[15559],{"data":15560,"marks":15561,"value":446,"nodeType":82},{},[],{"metadata":15563,"sys":15566,"fields":15571},{"tags":15564,"concepts":15565},[],[],{"space":15567,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15569,"publishedVersion":62,"revision":44,"locale":29},{"sys":15568},{"type":12,"linkType":13,"id":14},{"sys":15570},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15572},{"url":462,"details":15573,"fileName":468,"contentType":469},{"size":464,"image":15574},{"width":466,"height":467},{"sys":15576,"fields":15579},{"id":15577,"createdAt":15578},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":15580,"slug":15581,"articleIntro":-1,"category":15582},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[15583],{"metadata":15584,"sys":15587,"fields":15594},{"tags":15585,"concepts":15586},[],[],{"space":15588,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15590,"publishedVersion":418,"revision":62,"contentType":15592,"locale":29},{"sys":15589},{"type":12,"linkType":13,"id":14},{"sys":15591},{"id":21,"type":12,"linkType":22},{"sys":15593},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15595,"metaTitle":428,"metaDescription":429,"mainTitle":15596,"subtitle":447,"heroImage":15611,"ctaButton":470,"ctaLink":471},[427],{"data":15597,"content":15598,"nodeType":74},{},[15599,15605],{"data":15600,"content":15601,"nodeType":78},{},[15602],{"data":15603,"marks":15604,"value":439,"nodeType":82},{},[],{"data":15606,"content":15607,"nodeType":87},{},[15608],{"data":15609,"marks":15610,"value":446,"nodeType":82},{},[],{"metadata":15612,"sys":15615,"fields":15620},{"tags":15613,"concepts":15614},[],[],{"space":15616,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15618,"publishedVersion":62,"revision":44,"locale":29},{"sys":15617},{"type":12,"linkType":13,"id":14},{"sys":15619},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15621},{"url":462,"details":15622,"fileName":468,"contentType":469},{"size":464,"image":15623},{"width":466,"height":467},{"sys":15625,"fields":15628},{"id":15626,"createdAt":15627},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":15629,"slug":15630,"articleIntro":15629,"category":15631},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[15632],{"metadata":15633,"sys":15636,"fields":15643},{"tags":15634,"concepts":15635},[],[],{"space":15637,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15639,"publishedVersion":418,"revision":62,"contentType":15641,"locale":29},{"sys":15638},{"type":12,"linkType":13,"id":14},{"sys":15640},{"id":21,"type":12,"linkType":22},{"sys":15642},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15644,"metaTitle":428,"metaDescription":429,"mainTitle":15645,"subtitle":447,"heroImage":15660,"ctaButton":470,"ctaLink":471},[427],{"data":15646,"content":15647,"nodeType":74},{},[15648,15654],{"data":15649,"content":15650,"nodeType":78},{},[15651],{"data":15652,"marks":15653,"value":439,"nodeType":82},{},[],{"data":15655,"content":15656,"nodeType":87},{},[15657],{"data":15658,"marks":15659,"value":446,"nodeType":82},{},[],{"metadata":15661,"sys":15664,"fields":15669},{"tags":15662,"concepts":15663},[],[],{"space":15665,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15667,"publishedVersion":62,"revision":44,"locale":29},{"sys":15666},{"type":12,"linkType":13,"id":14},{"sys":15668},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15670},{"url":462,"details":15671,"fileName":468,"contentType":469},{"size":464,"image":15672},{"width":466,"height":467},{"sys":15674,"fields":15677},{"id":15675,"createdAt":15676},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":15678,"slug":15679,"articleIntro":15678,"category":15680},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[15681],{"metadata":15682,"sys":15685,"fields":15692},{"tags":15683,"concepts":15684},[],[],{"space":15686,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15688,"publishedVersion":418,"revision":62,"contentType":15690,"locale":29},{"sys":15687},{"type":12,"linkType":13,"id":14},{"sys":15689},{"id":21,"type":12,"linkType":22},{"sys":15691},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15693,"metaTitle":428,"metaDescription":429,"mainTitle":15694,"subtitle":447,"heroImage":15709,"ctaButton":470,"ctaLink":471},[427],{"data":15695,"content":15696,"nodeType":74},{},[15697,15703],{"data":15698,"content":15699,"nodeType":78},{},[15700],{"data":15701,"marks":15702,"value":439,"nodeType":82},{},[],{"data":15704,"content":15705,"nodeType":87},{},[15706],{"data":15707,"marks":15708,"value":446,"nodeType":82},{},[],{"metadata":15710,"sys":15713,"fields":15718},{"tags":15711,"concepts":15712},[],[],{"space":15714,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15716,"publishedVersion":62,"revision":44,"locale":29},{"sys":15715},{"type":12,"linkType":13,"id":14},{"sys":15717},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15719},{"url":462,"details":15720,"fileName":468,"contentType":469},{"size":464,"image":15721},{"width":466,"height":467},{"sys":15723,"fields":15726},{"id":15724,"createdAt":15725},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":15727,"slug":15728,"articleIntro":-1,"category":15729},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[15730],{"metadata":15731,"sys":15734,"fields":15741},{"tags":15732,"concepts":15733},[],[],{"space":15735,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15737,"publishedVersion":418,"revision":62,"contentType":15739,"locale":29},{"sys":15736},{"type":12,"linkType":13,"id":14},{"sys":15738},{"id":21,"type":12,"linkType":22},{"sys":15740},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15742,"metaTitle":428,"metaDescription":429,"mainTitle":15743,"subtitle":447,"heroImage":15758,"ctaButton":470,"ctaLink":471},[427],{"data":15744,"content":15745,"nodeType":74},{},[15746,15752],{"data":15747,"content":15748,"nodeType":78},{},[15749],{"data":15750,"marks":15751,"value":439,"nodeType":82},{},[],{"data":15753,"content":15754,"nodeType":87},{},[15755],{"data":15756,"marks":15757,"value":446,"nodeType":82},{},[],{"metadata":15759,"sys":15762,"fields":15767},{"tags":15760,"concepts":15761},[],[],{"space":15763,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15765,"publishedVersion":62,"revision":44,"locale":29},{"sys":15764},{"type":12,"linkType":13,"id":14},{"sys":15766},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15768},{"url":462,"details":15769,"fileName":468,"contentType":469},{"size":464,"image":15770},{"width":466,"height":467},{"sys":15772,"fields":15775},{"id":15773,"createdAt":15774},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":15776,"slug":15777,"articleIntro":15776,"category":15778},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[15779],{"metadata":15780,"sys":15783,"fields":15790},{"tags":15781,"concepts":15782},[],[],{"space":15784,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15786,"publishedVersion":418,"revision":62,"contentType":15788,"locale":29},{"sys":15785},{"type":12,"linkType":13,"id":14},{"sys":15787},{"id":21,"type":12,"linkType":22},{"sys":15789},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15791,"metaTitle":428,"metaDescription":429,"mainTitle":15792,"subtitle":447,"heroImage":15807,"ctaButton":470,"ctaLink":471},[427],{"data":15793,"content":15794,"nodeType":74},{},[15795,15801],{"data":15796,"content":15797,"nodeType":78},{},[15798],{"data":15799,"marks":15800,"value":439,"nodeType":82},{},[],{"data":15802,"content":15803,"nodeType":87},{},[15804],{"data":15805,"marks":15806,"value":446,"nodeType":82},{},[],{"metadata":15808,"sys":15811,"fields":15816},{"tags":15809,"concepts":15810},[],[],{"space":15812,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15814,"publishedVersion":62,"revision":44,"locale":29},{"sys":15813},{"type":12,"linkType":13,"id":14},{"sys":15815},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15817},{"url":462,"details":15818,"fileName":468,"contentType":469},{"size":464,"image":15819},{"width":466,"height":467},{"sys":15821,"fields":15824},{"id":15822,"createdAt":15823},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":15825,"slug":15826,"articleIntro":15825,"category":15827},"Compte 6026 - Emballages","compte-6026-emballages",[15828],{"metadata":15829,"sys":15832,"fields":15839},{"tags":15830,"concepts":15831},[],[],{"space":15833,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15835,"publishedVersion":418,"revision":62,"contentType":15837,"locale":29},{"sys":15834},{"type":12,"linkType":13,"id":14},{"sys":15836},{"id":21,"type":12,"linkType":22},{"sys":15838},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15840,"metaTitle":428,"metaDescription":429,"mainTitle":15841,"subtitle":447,"heroImage":15856,"ctaButton":470,"ctaLink":471},[427],{"data":15842,"content":15843,"nodeType":74},{},[15844,15850],{"data":15845,"content":15846,"nodeType":78},{},[15847],{"data":15848,"marks":15849,"value":439,"nodeType":82},{},[],{"data":15851,"content":15852,"nodeType":87},{},[15853],{"data":15854,"marks":15855,"value":446,"nodeType":82},{},[],{"metadata":15857,"sys":15860,"fields":15865},{"tags":15858,"concepts":15859},[],[],{"space":15861,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15863,"publishedVersion":62,"revision":44,"locale":29},{"sys":15862},{"type":12,"linkType":13,"id":14},{"sys":15864},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15866},{"url":462,"details":15867,"fileName":468,"contentType":469},{"size":464,"image":15868},{"width":466,"height":467},{"sys":15870,"fields":15873},{"id":15871,"createdAt":15872},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":15874,"slug":15875,"articleIntro":15874,"category":15876},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[15877],{"metadata":15878,"sys":15881,"fields":15888},{"tags":15879,"concepts":15880},[],[],{"space":15882,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15884,"publishedVersion":418,"revision":62,"contentType":15886,"locale":29},{"sys":15883},{"type":12,"linkType":13,"id":14},{"sys":15885},{"id":21,"type":12,"linkType":22},{"sys":15887},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15889,"metaTitle":428,"metaDescription":429,"mainTitle":15890,"subtitle":447,"heroImage":15905,"ctaButton":470,"ctaLink":471},[427],{"data":15891,"content":15892,"nodeType":74},{},[15893,15899],{"data":15894,"content":15895,"nodeType":78},{},[15896],{"data":15897,"marks":15898,"value":439,"nodeType":82},{},[],{"data":15900,"content":15901,"nodeType":87},{},[15902],{"data":15903,"marks":15904,"value":446,"nodeType":82},{},[],{"metadata":15906,"sys":15909,"fields":15914},{"tags":15907,"concepts":15908},[],[],{"space":15910,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15912,"publishedVersion":62,"revision":44,"locale":29},{"sys":15911},{"type":12,"linkType":13,"id":14},{"sys":15913},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15915},{"url":462,"details":15916,"fileName":468,"contentType":469},{"size":464,"image":15917},{"width":466,"height":467},{"sys":15919,"fields":15922},{"id":15920,"createdAt":15921},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":15923,"slug":15924,"articleIntro":-1,"category":15925},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[15926],{"metadata":15927,"sys":15930,"fields":15937},{"tags":15928,"concepts":15929},[],[],{"space":15931,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15933,"publishedVersion":418,"revision":62,"contentType":15935,"locale":29},{"sys":15932},{"type":12,"linkType":13,"id":14},{"sys":15934},{"id":21,"type":12,"linkType":22},{"sys":15936},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15938,"metaTitle":428,"metaDescription":429,"mainTitle":15939,"subtitle":447,"heroImage":15954,"ctaButton":470,"ctaLink":471},[427],{"data":15940,"content":15941,"nodeType":74},{},[15942,15948],{"data":15943,"content":15944,"nodeType":78},{},[15945],{"data":15946,"marks":15947,"value":439,"nodeType":82},{},[],{"data":15949,"content":15950,"nodeType":87},{},[15951],{"data":15952,"marks":15953,"value":446,"nodeType":82},{},[],{"metadata":15955,"sys":15958,"fields":15963},{"tags":15956,"concepts":15957},[],[],{"space":15959,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":15961,"publishedVersion":62,"revision":44,"locale":29},{"sys":15960},{"type":12,"linkType":13,"id":14},{"sys":15962},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":15964},{"url":462,"details":15965,"fileName":468,"contentType":469},{"size":464,"image":15966},{"width":466,"height":467},{"sys":15968,"fields":15971},{"id":15969,"createdAt":15970},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15972,"slug":15973,"articleIntro":15972,"category":15974},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15975],{"metadata":15976,"sys":15979,"fields":15986},{"tags":15977,"concepts":15978},[],[],{"space":15980,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":15982,"publishedVersion":418,"revision":62,"contentType":15984,"locale":29},{"sys":15981},{"type":12,"linkType":13,"id":14},{"sys":15983},{"id":21,"type":12,"linkType":22},{"sys":15985},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":15987,"metaTitle":428,"metaDescription":429,"mainTitle":15988,"subtitle":447,"heroImage":16003,"ctaButton":470,"ctaLink":471},[427],{"data":15989,"content":15990,"nodeType":74},{},[15991,15997],{"data":15992,"content":15993,"nodeType":78},{},[15994],{"data":15995,"marks":15996,"value":439,"nodeType":82},{},[],{"data":15998,"content":15999,"nodeType":87},{},[16000],{"data":16001,"marks":16002,"value":446,"nodeType":82},{},[],{"metadata":16004,"sys":16007,"fields":16012},{"tags":16005,"concepts":16006},[],[],{"space":16008,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16010,"publishedVersion":62,"revision":44,"locale":29},{"sys":16009},{"type":12,"linkType":13,"id":14},{"sys":16011},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16013},{"url":462,"details":16014,"fileName":468,"contentType":469},{"size":464,"image":16015},{"width":466,"height":467},{"sys":16017,"fields":16020},{"id":16018,"createdAt":16019},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":16021,"slug":16022,"articleIntro":16021,"category":16023},"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",[16024],{"metadata":16025,"sys":16028,"fields":16035},{"tags":16026,"concepts":16027},[],[],{"space":16029,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16031,"publishedVersion":418,"revision":62,"contentType":16033,"locale":29},{"sys":16030},{"type":12,"linkType":13,"id":14},{"sys":16032},{"id":21,"type":12,"linkType":22},{"sys":16034},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16036,"metaTitle":428,"metaDescription":429,"mainTitle":16037,"subtitle":447,"heroImage":16052,"ctaButton":470,"ctaLink":471},[427],{"data":16038,"content":16039,"nodeType":74},{},[16040,16046],{"data":16041,"content":16042,"nodeType":78},{},[16043],{"data":16044,"marks":16045,"value":439,"nodeType":82},{},[],{"data":16047,"content":16048,"nodeType":87},{},[16049],{"data":16050,"marks":16051,"value":446,"nodeType":82},{},[],{"metadata":16053,"sys":16056,"fields":16061},{"tags":16054,"concepts":16055},[],[],{"space":16057,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16059,"publishedVersion":62,"revision":44,"locale":29},{"sys":16058},{"type":12,"linkType":13,"id":14},{"sys":16060},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16062},{"url":462,"details":16063,"fileName":468,"contentType":469},{"size":464,"image":16064},{"width":466,"height":467},{"sys":16066,"fields":16069},{"id":16067,"createdAt":16068},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":16070,"slug":16071,"articleIntro":16070,"category":16072},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[16073],{"metadata":16074,"sys":16077,"fields":16084},{"tags":16075,"concepts":16076},[],[],{"space":16078,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16080,"publishedVersion":418,"revision":62,"contentType":16082,"locale":29},{"sys":16079},{"type":12,"linkType":13,"id":14},{"sys":16081},{"id":21,"type":12,"linkType":22},{"sys":16083},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16085,"metaTitle":428,"metaDescription":429,"mainTitle":16086,"subtitle":447,"heroImage":16101,"ctaButton":470,"ctaLink":471},[427],{"data":16087,"content":16088,"nodeType":74},{},[16089,16095],{"data":16090,"content":16091,"nodeType":78},{},[16092],{"data":16093,"marks":16094,"value":439,"nodeType":82},{},[],{"data":16096,"content":16097,"nodeType":87},{},[16098],{"data":16099,"marks":16100,"value":446,"nodeType":82},{},[],{"metadata":16102,"sys":16105,"fields":16110},{"tags":16103,"concepts":16104},[],[],{"space":16106,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16108,"publishedVersion":62,"revision":44,"locale":29},{"sys":16107},{"type":12,"linkType":13,"id":14},{"sys":16109},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16111},{"url":462,"details":16112,"fileName":468,"contentType":469},{"size":464,"image":16113},{"width":466,"height":467},{"sys":16115,"fields":16118},{"id":16116,"createdAt":16117},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":16119,"slug":16120,"articleIntro":-1,"category":16121},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[16122],{"metadata":16123,"sys":16126,"fields":16133},{"tags":16124,"concepts":16125},[],[],{"space":16127,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16129,"publishedVersion":418,"revision":62,"contentType":16131,"locale":29},{"sys":16128},{"type":12,"linkType":13,"id":14},{"sys":16130},{"id":21,"type":12,"linkType":22},{"sys":16132},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16134,"metaTitle":428,"metaDescription":429,"mainTitle":16135,"subtitle":447,"heroImage":16150,"ctaButton":470,"ctaLink":471},[427],{"data":16136,"content":16137,"nodeType":74},{},[16138,16144],{"data":16139,"content":16140,"nodeType":78},{},[16141],{"data":16142,"marks":16143,"value":439,"nodeType":82},{},[],{"data":16145,"content":16146,"nodeType":87},{},[16147],{"data":16148,"marks":16149,"value":446,"nodeType":82},{},[],{"metadata":16151,"sys":16154,"fields":16159},{"tags":16152,"concepts":16153},[],[],{"space":16155,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16157,"publishedVersion":62,"revision":44,"locale":29},{"sys":16156},{"type":12,"linkType":13,"id":14},{"sys":16158},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16160},{"url":462,"details":16161,"fileName":468,"contentType":469},{"size":464,"image":16162},{"width":466,"height":467},{"sys":16164,"fields":16167},{"id":16165,"createdAt":16166},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":16168,"slug":16169,"articleIntro":16168,"category":16170},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[16171],{"metadata":16172,"sys":16175,"fields":16182},{"tags":16173,"concepts":16174},[],[],{"space":16176,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16178,"publishedVersion":418,"revision":62,"contentType":16180,"locale":29},{"sys":16177},{"type":12,"linkType":13,"id":14},{"sys":16179},{"id":21,"type":12,"linkType":22},{"sys":16181},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16183,"metaTitle":428,"metaDescription":429,"mainTitle":16184,"subtitle":447,"heroImage":16199,"ctaButton":470,"ctaLink":471},[427],{"data":16185,"content":16186,"nodeType":74},{},[16187,16193],{"data":16188,"content":16189,"nodeType":78},{},[16190],{"data":16191,"marks":16192,"value":439,"nodeType":82},{},[],{"data":16194,"content":16195,"nodeType":87},{},[16196],{"data":16197,"marks":16198,"value":446,"nodeType":82},{},[],{"metadata":16200,"sys":16203,"fields":16208},{"tags":16201,"concepts":16202},[],[],{"space":16204,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16206,"publishedVersion":62,"revision":44,"locale":29},{"sys":16205},{"type":12,"linkType":13,"id":14},{"sys":16207},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16209},{"url":462,"details":16210,"fileName":468,"contentType":469},{"size":464,"image":16211},{"width":466,"height":467},{"sys":16213,"fields":16216},{"id":16214,"createdAt":16215},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":16217,"slug":16218,"articleIntro":16217,"category":16219},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[16220],{"metadata":16221,"sys":16224,"fields":16231},{"tags":16222,"concepts":16223},[],[],{"space":16225,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16227,"publishedVersion":418,"revision":62,"contentType":16229,"locale":29},{"sys":16226},{"type":12,"linkType":13,"id":14},{"sys":16228},{"id":21,"type":12,"linkType":22},{"sys":16230},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16232,"metaTitle":428,"metaDescription":429,"mainTitle":16233,"subtitle":447,"heroImage":16248,"ctaButton":470,"ctaLink":471},[427],{"data":16234,"content":16235,"nodeType":74},{},[16236,16242],{"data":16237,"content":16238,"nodeType":78},{},[16239],{"data":16240,"marks":16241,"value":439,"nodeType":82},{},[],{"data":16243,"content":16244,"nodeType":87},{},[16245],{"data":16246,"marks":16247,"value":446,"nodeType":82},{},[],{"metadata":16249,"sys":16252,"fields":16257},{"tags":16250,"concepts":16251},[],[],{"space":16253,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16255,"publishedVersion":62,"revision":44,"locale":29},{"sys":16254},{"type":12,"linkType":13,"id":14},{"sys":16256},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16258},{"url":462,"details":16259,"fileName":468,"contentType":469},{"size":464,"image":16260},{"width":466,"height":467},{"sys":16262,"fields":16265},{"id":16263,"createdAt":16264},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":16266,"slug":16267,"articleIntro":-1,"category":16268},"Compte 411 - Clients","compte-411-clients",[16269],{"metadata":16270,"sys":16273,"fields":16280},{"tags":16271,"concepts":16272},[],[],{"space":16274,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16276,"publishedVersion":418,"revision":62,"contentType":16278,"locale":29},{"sys":16275},{"type":12,"linkType":13,"id":14},{"sys":16277},{"id":21,"type":12,"linkType":22},{"sys":16279},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16281,"metaTitle":428,"metaDescription":429,"mainTitle":16282,"subtitle":447,"heroImage":16297,"ctaButton":470,"ctaLink":471},[427],{"data":16283,"content":16284,"nodeType":74},{},[16285,16291],{"data":16286,"content":16287,"nodeType":78},{},[16288],{"data":16289,"marks":16290,"value":439,"nodeType":82},{},[],{"data":16292,"content":16293,"nodeType":87},{},[16294],{"data":16295,"marks":16296,"value":446,"nodeType":82},{},[],{"metadata":16298,"sys":16301,"fields":16306},{"tags":16299,"concepts":16300},[],[],{"space":16302,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16304,"publishedVersion":62,"revision":44,"locale":29},{"sys":16303},{"type":12,"linkType":13,"id":14},{"sys":16305},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16307},{"url":462,"details":16308,"fileName":468,"contentType":469},{"size":464,"image":16309},{"width":466,"height":467},{"sys":16311,"fields":16314},{"id":16312,"createdAt":16313},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":16315,"slug":16316,"articleIntro":-1,"category":16317},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[16318],{"metadata":16319,"sys":16322,"fields":16329},{"tags":16320,"concepts":16321},[],[],{"space":16323,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16325,"publishedVersion":418,"revision":62,"contentType":16327,"locale":29},{"sys":16324},{"type":12,"linkType":13,"id":14},{"sys":16326},{"id":21,"type":12,"linkType":22},{"sys":16328},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16330,"metaTitle":428,"metaDescription":429,"mainTitle":16331,"subtitle":447,"heroImage":16346,"ctaButton":470,"ctaLink":471},[427],{"data":16332,"content":16333,"nodeType":74},{},[16334,16340],{"data":16335,"content":16336,"nodeType":78},{},[16337],{"data":16338,"marks":16339,"value":439,"nodeType":82},{},[],{"data":16341,"content":16342,"nodeType":87},{},[16343],{"data":16344,"marks":16345,"value":446,"nodeType":82},{},[],{"metadata":16347,"sys":16350,"fields":16355},{"tags":16348,"concepts":16349},[],[],{"space":16351,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16353,"publishedVersion":62,"revision":44,"locale":29},{"sys":16352},{"type":12,"linkType":13,"id":14},{"sys":16354},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16356},{"url":462,"details":16357,"fileName":468,"contentType":469},{"size":464,"image":16358},{"width":466,"height":467},{"sys":16360,"fields":16363},{"id":16361,"createdAt":16362},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":16364,"slug":16365,"articleIntro":-1,"category":16366},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[16367],{"metadata":16368,"sys":16371,"fields":16378},{"tags":16369,"concepts":16370},[],[],{"space":16372,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16374,"publishedVersion":418,"revision":62,"contentType":16376,"locale":29},{"sys":16373},{"type":12,"linkType":13,"id":14},{"sys":16375},{"id":21,"type":12,"linkType":22},{"sys":16377},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16379,"metaTitle":428,"metaDescription":429,"mainTitle":16380,"subtitle":447,"heroImage":16395,"ctaButton":470,"ctaLink":471},[427],{"data":16381,"content":16382,"nodeType":74},{},[16383,16389],{"data":16384,"content":16385,"nodeType":78},{},[16386],{"data":16387,"marks":16388,"value":439,"nodeType":82},{},[],{"data":16390,"content":16391,"nodeType":87},{},[16392],{"data":16393,"marks":16394,"value":446,"nodeType":82},{},[],{"metadata":16396,"sys":16399,"fields":16404},{"tags":16397,"concepts":16398},[],[],{"space":16400,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16402,"publishedVersion":62,"revision":44,"locale":29},{"sys":16401},{"type":12,"linkType":13,"id":14},{"sys":16403},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16405},{"url":462,"details":16406,"fileName":468,"contentType":469},{"size":464,"image":16407},{"width":466,"height":467},{"sys":16409,"fields":16412},{"id":16410,"createdAt":16411},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":16413,"slug":16414,"articleIntro":16413,"category":16415},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[16416],{"metadata":16417,"sys":16420,"fields":16427},{"tags":16418,"concepts":16419},[],[],{"space":16421,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16423,"publishedVersion":418,"revision":62,"contentType":16425,"locale":29},{"sys":16422},{"type":12,"linkType":13,"id":14},{"sys":16424},{"id":21,"type":12,"linkType":22},{"sys":16426},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16428,"metaTitle":428,"metaDescription":429,"mainTitle":16429,"subtitle":447,"heroImage":16444,"ctaButton":470,"ctaLink":471},[427],{"data":16430,"content":16431,"nodeType":74},{},[16432,16438],{"data":16433,"content":16434,"nodeType":78},{},[16435],{"data":16436,"marks":16437,"value":439,"nodeType":82},{},[],{"data":16439,"content":16440,"nodeType":87},{},[16441],{"data":16442,"marks":16443,"value":446,"nodeType":82},{},[],{"metadata":16445,"sys":16448,"fields":16453},{"tags":16446,"concepts":16447},[],[],{"space":16449,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16451,"publishedVersion":62,"revision":44,"locale":29},{"sys":16450},{"type":12,"linkType":13,"id":14},{"sys":16452},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16454},{"url":462,"details":16455,"fileName":468,"contentType":469},{"size":464,"image":16456},{"width":466,"height":467},{"sys":16458,"fields":16461},{"id":16459,"createdAt":16460},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":16462,"slug":16463,"articleIntro":-1,"category":16464},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[16465],{"metadata":16466,"sys":16469,"fields":16476},{"tags":16467,"concepts":16468},[],[],{"space":16470,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16472,"publishedVersion":418,"revision":62,"contentType":16474,"locale":29},{"sys":16471},{"type":12,"linkType":13,"id":14},{"sys":16473},{"id":21,"type":12,"linkType":22},{"sys":16475},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16477,"metaTitle":428,"metaDescription":429,"mainTitle":16478,"subtitle":447,"heroImage":16493,"ctaButton":470,"ctaLink":471},[427],{"data":16479,"content":16480,"nodeType":74},{},[16481,16487],{"data":16482,"content":16483,"nodeType":78},{},[16484],{"data":16485,"marks":16486,"value":439,"nodeType":82},{},[],{"data":16488,"content":16489,"nodeType":87},{},[16490],{"data":16491,"marks":16492,"value":446,"nodeType":82},{},[],{"metadata":16494,"sys":16497,"fields":16502},{"tags":16495,"concepts":16496},[],[],{"space":16498,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16500,"publishedVersion":62,"revision":44,"locale":29},{"sys":16499},{"type":12,"linkType":13,"id":14},{"sys":16501},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16503},{"url":462,"details":16504,"fileName":468,"contentType":469},{"size":464,"image":16505},{"width":466,"height":467},{"sys":16507,"fields":16510},{"id":16508,"createdAt":16509},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":16511,"slug":16512,"articleIntro":16511,"category":16513},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[16514],{"metadata":16515,"sys":16518,"fields":16525},{"tags":16516,"concepts":16517},[],[],{"space":16519,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16521,"publishedVersion":418,"revision":62,"contentType":16523,"locale":29},{"sys":16520},{"type":12,"linkType":13,"id":14},{"sys":16522},{"id":21,"type":12,"linkType":22},{"sys":16524},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16526,"metaTitle":428,"metaDescription":429,"mainTitle":16527,"subtitle":447,"heroImage":16542,"ctaButton":470,"ctaLink":471},[427],{"data":16528,"content":16529,"nodeType":74},{},[16530,16536],{"data":16531,"content":16532,"nodeType":78},{},[16533],{"data":16534,"marks":16535,"value":439,"nodeType":82},{},[],{"data":16537,"content":16538,"nodeType":87},{},[16539],{"data":16540,"marks":16541,"value":446,"nodeType":82},{},[],{"metadata":16543,"sys":16546,"fields":16551},{"tags":16544,"concepts":16545},[],[],{"space":16547,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16549,"publishedVersion":62,"revision":44,"locale":29},{"sys":16548},{"type":12,"linkType":13,"id":14},{"sys":16550},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16552},{"url":462,"details":16553,"fileName":468,"contentType":469},{"size":464,"image":16554},{"width":466,"height":467},{"sys":16556,"fields":16559},{"id":16557,"createdAt":16558},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":16560,"slug":16561,"articleIntro":16560,"category":16562},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[16563],{"metadata":16564,"sys":16567,"fields":16574},{"tags":16565,"concepts":16566},[],[],{"space":16568,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16570,"publishedVersion":418,"revision":62,"contentType":16572,"locale":29},{"sys":16569},{"type":12,"linkType":13,"id":14},{"sys":16571},{"id":21,"type":12,"linkType":22},{"sys":16573},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16575,"metaTitle":428,"metaDescription":429,"mainTitle":16576,"subtitle":447,"heroImage":16591,"ctaButton":470,"ctaLink":471},[427],{"data":16577,"content":16578,"nodeType":74},{},[16579,16585],{"data":16580,"content":16581,"nodeType":78},{},[16582],{"data":16583,"marks":16584,"value":439,"nodeType":82},{},[],{"data":16586,"content":16587,"nodeType":87},{},[16588],{"data":16589,"marks":16590,"value":446,"nodeType":82},{},[],{"metadata":16592,"sys":16595,"fields":16600},{"tags":16593,"concepts":16594},[],[],{"space":16596,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16598,"publishedVersion":62,"revision":44,"locale":29},{"sys":16597},{"type":12,"linkType":13,"id":14},{"sys":16599},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16601},{"url":462,"details":16602,"fileName":468,"contentType":469},{"size":464,"image":16603},{"width":466,"height":467},{"sys":16605,"fields":16608},{"id":16606,"createdAt":16607},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":16609,"slug":16610,"articleIntro":16609,"category":16611},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[16612],{"metadata":16613,"sys":16616,"fields":16623},{"tags":16614,"concepts":16615},[],[],{"space":16617,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16619,"publishedVersion":418,"revision":62,"contentType":16621,"locale":29},{"sys":16618},{"type":12,"linkType":13,"id":14},{"sys":16620},{"id":21,"type":12,"linkType":22},{"sys":16622},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16624,"metaTitle":428,"metaDescription":429,"mainTitle":16625,"subtitle":447,"heroImage":16640,"ctaButton":470,"ctaLink":471},[427],{"data":16626,"content":16627,"nodeType":74},{},[16628,16634],{"data":16629,"content":16630,"nodeType":78},{},[16631],{"data":16632,"marks":16633,"value":439,"nodeType":82},{},[],{"data":16635,"content":16636,"nodeType":87},{},[16637],{"data":16638,"marks":16639,"value":446,"nodeType":82},{},[],{"metadata":16641,"sys":16644,"fields":16649},{"tags":16642,"concepts":16643},[],[],{"space":16645,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16647,"publishedVersion":62,"revision":44,"locale":29},{"sys":16646},{"type":12,"linkType":13,"id":14},{"sys":16648},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16650},{"url":462,"details":16651,"fileName":468,"contentType":469},{"size":464,"image":16652},{"width":466,"height":467},{"sys":16654,"fields":16657},{"id":16655,"createdAt":16656},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":16658,"slug":16659,"articleIntro":16660,"category":16661},"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.",[16662],{"metadata":16663,"sys":16666,"fields":16673},{"tags":16664,"concepts":16665},[],[],{"space":16667,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16669,"publishedVersion":418,"revision":62,"contentType":16671,"locale":29},{"sys":16668},{"type":12,"linkType":13,"id":14},{"sys":16670},{"id":21,"type":12,"linkType":22},{"sys":16672},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16674,"metaTitle":428,"metaDescription":429,"mainTitle":16675,"subtitle":447,"heroImage":16690,"ctaButton":470,"ctaLink":471},[427],{"data":16676,"content":16677,"nodeType":74},{},[16678,16684],{"data":16679,"content":16680,"nodeType":78},{},[16681],{"data":16682,"marks":16683,"value":439,"nodeType":82},{},[],{"data":16685,"content":16686,"nodeType":87},{},[16687],{"data":16688,"marks":16689,"value":446,"nodeType":82},{},[],{"metadata":16691,"sys":16694,"fields":16699},{"tags":16692,"concepts":16693},[],[],{"space":16695,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16697,"publishedVersion":62,"revision":44,"locale":29},{"sys":16696},{"type":12,"linkType":13,"id":14},{"sys":16698},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16700},{"url":462,"details":16701,"fileName":468,"contentType":469},{"size":464,"image":16702},{"width":466,"height":467},{"sys":16704,"fields":16707},{"id":16705,"createdAt":16706},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":16708,"slug":16709,"articleIntro":16708,"category":16710},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[16711],{"metadata":16712,"sys":16715,"fields":16722},{"tags":16713,"concepts":16714},[],[],{"space":16716,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16718,"publishedVersion":418,"revision":62,"contentType":16720,"locale":29},{"sys":16717},{"type":12,"linkType":13,"id":14},{"sys":16719},{"id":21,"type":12,"linkType":22},{"sys":16721},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16723,"metaTitle":428,"metaDescription":429,"mainTitle":16724,"subtitle":447,"heroImage":16739,"ctaButton":470,"ctaLink":471},[427],{"data":16725,"content":16726,"nodeType":74},{},[16727,16733],{"data":16728,"content":16729,"nodeType":78},{},[16730],{"data":16731,"marks":16732,"value":439,"nodeType":82},{},[],{"data":16734,"content":16735,"nodeType":87},{},[16736],{"data":16737,"marks":16738,"value":446,"nodeType":82},{},[],{"metadata":16740,"sys":16743,"fields":16748},{"tags":16741,"concepts":16742},[],[],{"space":16744,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16746,"publishedVersion":62,"revision":44,"locale":29},{"sys":16745},{"type":12,"linkType":13,"id":14},{"sys":16747},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16749},{"url":462,"details":16750,"fileName":468,"contentType":469},{"size":464,"image":16751},{"width":466,"height":467},{"sys":16753,"fields":16756},{"id":16754,"createdAt":16755},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16757,"slug":16758,"articleIntro":16757,"category":16759},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16760],{"metadata":16761,"sys":16764,"fields":16771},{"tags":16762,"concepts":16763},[],[],{"space":16765,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16767,"publishedVersion":418,"revision":62,"contentType":16769,"locale":29},{"sys":16766},{"type":12,"linkType":13,"id":14},{"sys":16768},{"id":21,"type":12,"linkType":22},{"sys":16770},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16772,"metaTitle":428,"metaDescription":429,"mainTitle":16773,"subtitle":447,"heroImage":16788,"ctaButton":470,"ctaLink":471},[427],{"data":16774,"content":16775,"nodeType":74},{},[16776,16782],{"data":16777,"content":16778,"nodeType":78},{},[16779],{"data":16780,"marks":16781,"value":439,"nodeType":82},{},[],{"data":16783,"content":16784,"nodeType":87},{},[16785],{"data":16786,"marks":16787,"value":446,"nodeType":82},{},[],{"metadata":16789,"sys":16792,"fields":16797},{"tags":16790,"concepts":16791},[],[],{"space":16793,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16795,"publishedVersion":62,"revision":44,"locale":29},{"sys":16794},{"type":12,"linkType":13,"id":14},{"sys":16796},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16798},{"url":462,"details":16799,"fileName":468,"contentType":469},{"size":464,"image":16800},{"width":466,"height":467},{"sys":16802,"fields":16805},{"id":16803,"createdAt":16804},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":16806,"slug":16807,"articleIntro":16806,"category":16808},"473 - Comptes d'attente","compte-473-comptes-d-attente",[16809],{"metadata":16810,"sys":16813,"fields":16820},{"tags":16811,"concepts":16812},[],[],{"space":16814,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16816,"publishedVersion":418,"revision":62,"contentType":16818,"locale":29},{"sys":16815},{"type":12,"linkType":13,"id":14},{"sys":16817},{"id":21,"type":12,"linkType":22},{"sys":16819},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16821,"metaTitle":428,"metaDescription":429,"mainTitle":16822,"subtitle":447,"heroImage":16837,"ctaButton":470,"ctaLink":471},[427],{"data":16823,"content":16824,"nodeType":74},{},[16825,16831],{"data":16826,"content":16827,"nodeType":78},{},[16828],{"data":16829,"marks":16830,"value":439,"nodeType":82},{},[],{"data":16832,"content":16833,"nodeType":87},{},[16834],{"data":16835,"marks":16836,"value":446,"nodeType":82},{},[],{"metadata":16838,"sys":16841,"fields":16846},{"tags":16839,"concepts":16840},[],[],{"space":16842,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16844,"publishedVersion":62,"revision":44,"locale":29},{"sys":16843},{"type":12,"linkType":13,"id":14},{"sys":16845},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16847},{"url":462,"details":16848,"fileName":468,"contentType":469},{"size":464,"image":16849},{"width":466,"height":467},{"sys":16851,"fields":16854},{"id":16852,"createdAt":16853},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":16855,"slug":16856,"articleIntro":16855,"category":16857},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[16858],{"metadata":16859,"sys":16862,"fields":16869},{"tags":16860,"concepts":16861},[],[],{"space":16863,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16865,"publishedVersion":418,"revision":62,"contentType":16867,"locale":29},{"sys":16864},{"type":12,"linkType":13,"id":14},{"sys":16866},{"id":21,"type":12,"linkType":22},{"sys":16868},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16870,"metaTitle":428,"metaDescription":429,"mainTitle":16871,"subtitle":447,"heroImage":16886,"ctaButton":470,"ctaLink":471},[427],{"data":16872,"content":16873,"nodeType":74},{},[16874,16880],{"data":16875,"content":16876,"nodeType":78},{},[16877],{"data":16878,"marks":16879,"value":439,"nodeType":82},{},[],{"data":16881,"content":16882,"nodeType":87},{},[16883],{"data":16884,"marks":16885,"value":446,"nodeType":82},{},[],{"metadata":16887,"sys":16890,"fields":16895},{"tags":16888,"concepts":16889},[],[],{"space":16891,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16893,"publishedVersion":62,"revision":44,"locale":29},{"sys":16892},{"type":12,"linkType":13,"id":14},{"sys":16894},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16896},{"url":462,"details":16897,"fileName":468,"contentType":469},{"size":464,"image":16898},{"width":466,"height":467},{"sys":16900,"fields":16903},{"id":16901,"createdAt":16902},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":16904,"slug":16905,"articleIntro":16904,"category":16906},"4558 - Intérêts courus","compte-4558-interets-courus",[16907],{"metadata":16908,"sys":16911,"fields":16918},{"tags":16909,"concepts":16910},[],[],{"space":16912,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16914,"publishedVersion":418,"revision":62,"contentType":16916,"locale":29},{"sys":16913},{"type":12,"linkType":13,"id":14},{"sys":16915},{"id":21,"type":12,"linkType":22},{"sys":16917},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16919,"metaTitle":428,"metaDescription":429,"mainTitle":16920,"subtitle":447,"heroImage":16935,"ctaButton":470,"ctaLink":471},[427],{"data":16921,"content":16922,"nodeType":74},{},[16923,16929],{"data":16924,"content":16925,"nodeType":78},{},[16926],{"data":16927,"marks":16928,"value":439,"nodeType":82},{},[],{"data":16930,"content":16931,"nodeType":87},{},[16932],{"data":16933,"marks":16934,"value":446,"nodeType":82},{},[],{"metadata":16936,"sys":16939,"fields":16944},{"tags":16937,"concepts":16938},[],[],{"space":16940,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16942,"publishedVersion":62,"revision":44,"locale":29},{"sys":16941},{"type":12,"linkType":13,"id":14},{"sys":16943},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16945},{"url":462,"details":16946,"fileName":468,"contentType":469},{"size":464,"image":16947},{"width":466,"height":467},{"sys":16949,"fields":16952},{"id":16950,"createdAt":16951},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":16953,"slug":16954,"articleIntro":-1,"category":16955},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[16956],{"metadata":16957,"sys":16960,"fields":16967},{"tags":16958,"concepts":16959},[],[],{"space":16961,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":16963,"publishedVersion":418,"revision":62,"contentType":16965,"locale":29},{"sys":16962},{"type":12,"linkType":13,"id":14},{"sys":16964},{"id":21,"type":12,"linkType":22},{"sys":16966},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":16968,"metaTitle":428,"metaDescription":429,"mainTitle":16969,"subtitle":447,"heroImage":16984,"ctaButton":470,"ctaLink":471},[427],{"data":16970,"content":16971,"nodeType":74},{},[16972,16978],{"data":16973,"content":16974,"nodeType":78},{},[16975],{"data":16976,"marks":16977,"value":439,"nodeType":82},{},[],{"data":16979,"content":16980,"nodeType":87},{},[16981],{"data":16982,"marks":16983,"value":446,"nodeType":82},{},[],{"metadata":16985,"sys":16988,"fields":16993},{"tags":16986,"concepts":16987},[],[],{"space":16989,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":16991,"publishedVersion":62,"revision":44,"locale":29},{"sys":16990},{"type":12,"linkType":13,"id":14},{"sys":16992},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":16994},{"url":462,"details":16995,"fileName":468,"contentType":469},{"size":464,"image":16996},{"width":466,"height":467},{"sys":16998,"fields":17001},{"id":16999,"createdAt":17000},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":17002,"slug":17003,"articleIntro":-1,"category":17004},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[17005],{"metadata":17006,"sys":17009,"fields":17016},{"tags":17007,"concepts":17008},[],[],{"space":17010,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17012,"publishedVersion":418,"revision":62,"contentType":17014,"locale":29},{"sys":17011},{"type":12,"linkType":13,"id":14},{"sys":17013},{"id":21,"type":12,"linkType":22},{"sys":17015},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17017,"metaTitle":428,"metaDescription":429,"mainTitle":17018,"subtitle":447,"heroImage":17033,"ctaButton":470,"ctaLink":471},[427],{"data":17019,"content":17020,"nodeType":74},{},[17021,17027],{"data":17022,"content":17023,"nodeType":78},{},[17024],{"data":17025,"marks":17026,"value":439,"nodeType":82},{},[],{"data":17028,"content":17029,"nodeType":87},{},[17030],{"data":17031,"marks":17032,"value":446,"nodeType":82},{},[],{"metadata":17034,"sys":17037,"fields":17042},{"tags":17035,"concepts":17036},[],[],{"space":17038,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17040,"publishedVersion":62,"revision":44,"locale":29},{"sys":17039},{"type":12,"linkType":13,"id":14},{"sys":17041},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17043},{"url":462,"details":17044,"fileName":468,"contentType":469},{"size":464,"image":17045},{"width":466,"height":467},{"sys":17047,"fields":17050},{"id":17048,"createdAt":17049},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":17051,"slug":17052,"articleIntro":17051,"category":17053},"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",[17054],{"metadata":17055,"sys":17058,"fields":17065},{"tags":17056,"concepts":17057},[],[],{"space":17059,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17061,"publishedVersion":418,"revision":62,"contentType":17063,"locale":29},{"sys":17060},{"type":12,"linkType":13,"id":14},{"sys":17062},{"id":21,"type":12,"linkType":22},{"sys":17064},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17066,"metaTitle":428,"metaDescription":429,"mainTitle":17067,"subtitle":447,"heroImage":17082,"ctaButton":470,"ctaLink":471},[427],{"data":17068,"content":17069,"nodeType":74},{},[17070,17076],{"data":17071,"content":17072,"nodeType":78},{},[17073],{"data":17074,"marks":17075,"value":439,"nodeType":82},{},[],{"data":17077,"content":17078,"nodeType":87},{},[17079],{"data":17080,"marks":17081,"value":446,"nodeType":82},{},[],{"metadata":17083,"sys":17086,"fields":17091},{"tags":17084,"concepts":17085},[],[],{"space":17087,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17089,"publishedVersion":62,"revision":44,"locale":29},{"sys":17088},{"type":12,"linkType":13,"id":14},{"sys":17090},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17092},{"url":462,"details":17093,"fileName":468,"contentType":469},{"size":464,"image":17094},{"width":466,"height":467},{"sys":17096,"fields":17099},{"id":17097,"createdAt":17098},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":17100,"slug":17101,"articleIntro":17100,"category":17102},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[17103],{"metadata":17104,"sys":17107,"fields":17114},{"tags":17105,"concepts":17106},[],[],{"space":17108,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17110,"publishedVersion":418,"revision":62,"contentType":17112,"locale":29},{"sys":17109},{"type":12,"linkType":13,"id":14},{"sys":17111},{"id":21,"type":12,"linkType":22},{"sys":17113},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17115,"metaTitle":428,"metaDescription":429,"mainTitle":17116,"subtitle":447,"heroImage":17131,"ctaButton":470,"ctaLink":471},[427],{"data":17117,"content":17118,"nodeType":74},{},[17119,17125],{"data":17120,"content":17121,"nodeType":78},{},[17122],{"data":17123,"marks":17124,"value":439,"nodeType":82},{},[],{"data":17126,"content":17127,"nodeType":87},{},[17128],{"data":17129,"marks":17130,"value":446,"nodeType":82},{},[],{"metadata":17132,"sys":17135,"fields":17140},{"tags":17133,"concepts":17134},[],[],{"space":17136,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17138,"publishedVersion":62,"revision":44,"locale":29},{"sys":17137},{"type":12,"linkType":13,"id":14},{"sys":17139},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17141},{"url":462,"details":17142,"fileName":468,"contentType":469},{"size":464,"image":17143},{"width":466,"height":467},{"sys":17145,"fields":17148},{"id":17146,"createdAt":17147},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":17149,"slug":17150,"articleIntro":17149,"category":17151},"Compte 614 - Charges locatives","compte-614-charges-locatives",[17152],{"metadata":17153,"sys":17156,"fields":17163},{"tags":17154,"concepts":17155},[],[],{"space":17157,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17159,"publishedVersion":418,"revision":62,"contentType":17161,"locale":29},{"sys":17158},{"type":12,"linkType":13,"id":14},{"sys":17160},{"id":21,"type":12,"linkType":22},{"sys":17162},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17164,"metaTitle":428,"metaDescription":429,"mainTitle":17165,"subtitle":447,"heroImage":17180,"ctaButton":470,"ctaLink":471},[427],{"data":17166,"content":17167,"nodeType":74},{},[17168,17174],{"data":17169,"content":17170,"nodeType":78},{},[17171],{"data":17172,"marks":17173,"value":439,"nodeType":82},{},[],{"data":17175,"content":17176,"nodeType":87},{},[17177],{"data":17178,"marks":17179,"value":446,"nodeType":82},{},[],{"metadata":17181,"sys":17184,"fields":17189},{"tags":17182,"concepts":17183},[],[],{"space":17185,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17187,"publishedVersion":62,"revision":44,"locale":29},{"sys":17186},{"type":12,"linkType":13,"id":14},{"sys":17188},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17190},{"url":462,"details":17191,"fileName":468,"contentType":469},{"size":464,"image":17192},{"width":466,"height":467},{"sys":17194,"fields":17197},{"id":17195,"createdAt":17196},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":17198,"slug":17199,"articleIntro":-1,"category":17200},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[17201],{"metadata":17202,"sys":17205,"fields":17212},{"tags":17203,"concepts":17204},[],[],{"space":17206,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17208,"publishedVersion":418,"revision":62,"contentType":17210,"locale":29},{"sys":17207},{"type":12,"linkType":13,"id":14},{"sys":17209},{"id":21,"type":12,"linkType":22},{"sys":17211},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17213,"metaTitle":428,"metaDescription":429,"mainTitle":17214,"subtitle":447,"heroImage":17229,"ctaButton":470,"ctaLink":471},[427],{"data":17215,"content":17216,"nodeType":74},{},[17217,17223],{"data":17218,"content":17219,"nodeType":78},{},[17220],{"data":17221,"marks":17222,"value":439,"nodeType":82},{},[],{"data":17224,"content":17225,"nodeType":87},{},[17226],{"data":17227,"marks":17228,"value":446,"nodeType":82},{},[],{"metadata":17230,"sys":17233,"fields":17238},{"tags":17231,"concepts":17232},[],[],{"space":17234,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17236,"publishedVersion":62,"revision":44,"locale":29},{"sys":17235},{"type":12,"linkType":13,"id":14},{"sys":17237},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17239},{"url":462,"details":17240,"fileName":468,"contentType":469},{"size":464,"image":17241},{"width":466,"height":467},{"sys":17243,"fields":17246},{"id":17244,"createdAt":17245},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":17247,"slug":17248,"articleIntro":17247,"category":17249},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[17250],{"metadata":17251,"sys":17254,"fields":17261},{"tags":17252,"concepts":17253},[],[],{"space":17255,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17257,"publishedVersion":418,"revision":62,"contentType":17259,"locale":29},{"sys":17256},{"type":12,"linkType":13,"id":14},{"sys":17258},{"id":21,"type":12,"linkType":22},{"sys":17260},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17262,"metaTitle":428,"metaDescription":429,"mainTitle":17263,"subtitle":447,"heroImage":17278,"ctaButton":470,"ctaLink":471},[427],{"data":17264,"content":17265,"nodeType":74},{},[17266,17272],{"data":17267,"content":17268,"nodeType":78},{},[17269],{"data":17270,"marks":17271,"value":439,"nodeType":82},{},[],{"data":17273,"content":17274,"nodeType":87},{},[17275],{"data":17276,"marks":17277,"value":446,"nodeType":82},{},[],{"metadata":17279,"sys":17282,"fields":17287},{"tags":17280,"concepts":17281},[],[],{"space":17283,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17285,"publishedVersion":62,"revision":44,"locale":29},{"sys":17284},{"type":12,"linkType":13,"id":14},{"sys":17286},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17288},{"url":462,"details":17289,"fileName":468,"contentType":469},{"size":464,"image":17290},{"width":466,"height":467},{"sys":17292,"fields":17295},{"id":17293,"createdAt":17294},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":17296,"slug":17297,"articleIntro":17296,"category":17298},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[17299],{"metadata":17300,"sys":17303,"fields":17310},{"tags":17301,"concepts":17302},[],[],{"space":17304,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17306,"publishedVersion":418,"revision":62,"contentType":17308,"locale":29},{"sys":17305},{"type":12,"linkType":13,"id":14},{"sys":17307},{"id":21,"type":12,"linkType":22},{"sys":17309},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17311,"metaTitle":428,"metaDescription":429,"mainTitle":17312,"subtitle":447,"heroImage":17327,"ctaButton":470,"ctaLink":471},[427],{"data":17313,"content":17314,"nodeType":74},{},[17315,17321],{"data":17316,"content":17317,"nodeType":78},{},[17318],{"data":17319,"marks":17320,"value":439,"nodeType":82},{},[],{"data":17322,"content":17323,"nodeType":87},{},[17324],{"data":17325,"marks":17326,"value":446,"nodeType":82},{},[],{"metadata":17328,"sys":17331,"fields":17336},{"tags":17329,"concepts":17330},[],[],{"space":17332,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17334,"publishedVersion":62,"revision":44,"locale":29},{"sys":17333},{"type":12,"linkType":13,"id":14},{"sys":17335},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17337},{"url":462,"details":17338,"fileName":468,"contentType":469},{"size":464,"image":17339},{"width":466,"height":467},{"sys":17341,"fields":17344},{"id":17342,"createdAt":17343},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":17345,"slug":17346,"articleIntro":17345,"category":17347},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[17348],{"metadata":17349,"sys":17352,"fields":17359},{"tags":17350,"concepts":17351},[],[],{"space":17353,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17355,"publishedVersion":418,"revision":62,"contentType":17357,"locale":29},{"sys":17354},{"type":12,"linkType":13,"id":14},{"sys":17356},{"id":21,"type":12,"linkType":22},{"sys":17358},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17360,"metaTitle":428,"metaDescription":429,"mainTitle":17361,"subtitle":447,"heroImage":17376,"ctaButton":470,"ctaLink":471},[427],{"data":17362,"content":17363,"nodeType":74},{},[17364,17370],{"data":17365,"content":17366,"nodeType":78},{},[17367],{"data":17368,"marks":17369,"value":439,"nodeType":82},{},[],{"data":17371,"content":17372,"nodeType":87},{},[17373],{"data":17374,"marks":17375,"value":446,"nodeType":82},{},[],{"metadata":17377,"sys":17380,"fields":17385},{"tags":17378,"concepts":17379},[],[],{"space":17381,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17383,"publishedVersion":62,"revision":44,"locale":29},{"sys":17382},{"type":12,"linkType":13,"id":14},{"sys":17384},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17386},{"url":462,"details":17387,"fileName":468,"contentType":469},{"size":464,"image":17388},{"width":466,"height":467},{"sys":17390,"fields":17393},{"id":17391,"createdAt":17392},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":17394,"slug":17395,"articleIntro":17394,"category":17396},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[17397],{"metadata":17398,"sys":17401,"fields":17408},{"tags":17399,"concepts":17400},[],[],{"space":17402,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17404,"publishedVersion":418,"revision":62,"contentType":17406,"locale":29},{"sys":17403},{"type":12,"linkType":13,"id":14},{"sys":17405},{"id":21,"type":12,"linkType":22},{"sys":17407},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17409,"metaTitle":428,"metaDescription":429,"mainTitle":17410,"subtitle":447,"heroImage":17425,"ctaButton":470,"ctaLink":471},[427],{"data":17411,"content":17412,"nodeType":74},{},[17413,17419],{"data":17414,"content":17415,"nodeType":78},{},[17416],{"data":17417,"marks":17418,"value":439,"nodeType":82},{},[],{"data":17420,"content":17421,"nodeType":87},{},[17422],{"data":17423,"marks":17424,"value":446,"nodeType":82},{},[],{"metadata":17426,"sys":17429,"fields":17434},{"tags":17427,"concepts":17428},[],[],{"space":17430,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17432,"publishedVersion":62,"revision":44,"locale":29},{"sys":17431},{"type":12,"linkType":13,"id":14},{"sys":17433},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17435},{"url":462,"details":17436,"fileName":468,"contentType":469},{"size":464,"image":17437},{"width":466,"height":467},{"sys":17439,"fields":17442},{"id":17440,"createdAt":17441},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":17443,"slug":17444,"articleIntro":-1,"category":17445},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[17446],{"metadata":17447,"sys":17450,"fields":17457},{"tags":17448,"concepts":17449},[],[],{"space":17451,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17453,"publishedVersion":418,"revision":62,"contentType":17455,"locale":29},{"sys":17452},{"type":12,"linkType":13,"id":14},{"sys":17454},{"id":21,"type":12,"linkType":22},{"sys":17456},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17458,"metaTitle":428,"metaDescription":429,"mainTitle":17459,"subtitle":447,"heroImage":17474,"ctaButton":470,"ctaLink":471},[427],{"data":17460,"content":17461,"nodeType":74},{},[17462,17468],{"data":17463,"content":17464,"nodeType":78},{},[17465],{"data":17466,"marks":17467,"value":439,"nodeType":82},{},[],{"data":17469,"content":17470,"nodeType":87},{},[17471],{"data":17472,"marks":17473,"value":446,"nodeType":82},{},[],{"metadata":17475,"sys":17478,"fields":17483},{"tags":17476,"concepts":17477},[],[],{"space":17479,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17481,"publishedVersion":62,"revision":44,"locale":29},{"sys":17480},{"type":12,"linkType":13,"id":14},{"sys":17482},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17484},{"url":462,"details":17485,"fileName":468,"contentType":469},{"size":464,"image":17486},{"width":466,"height":467},{"sys":17488,"fields":17491},{"id":17489,"createdAt":17490},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":17492,"slug":17493,"articleIntro":17492,"category":17494},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[17495],{"metadata":17496,"sys":17499,"fields":17506},{"tags":17497,"concepts":17498},[],[],{"space":17500,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17502,"publishedVersion":418,"revision":62,"contentType":17504,"locale":29},{"sys":17501},{"type":12,"linkType":13,"id":14},{"sys":17503},{"id":21,"type":12,"linkType":22},{"sys":17505},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17507,"metaTitle":428,"metaDescription":429,"mainTitle":17508,"subtitle":447,"heroImage":17523,"ctaButton":470,"ctaLink":471},[427],{"data":17509,"content":17510,"nodeType":74},{},[17511,17517],{"data":17512,"content":17513,"nodeType":78},{},[17514],{"data":17515,"marks":17516,"value":439,"nodeType":82},{},[],{"data":17518,"content":17519,"nodeType":87},{},[17520],{"data":17521,"marks":17522,"value":446,"nodeType":82},{},[],{"metadata":17524,"sys":17527,"fields":17532},{"tags":17525,"concepts":17526},[],[],{"space":17528,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17530,"publishedVersion":62,"revision":44,"locale":29},{"sys":17529},{"type":12,"linkType":13,"id":14},{"sys":17531},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17533},{"url":462,"details":17534,"fileName":468,"contentType":469},{"size":464,"image":17535},{"width":466,"height":467},{"sys":17537,"fields":17540},{"id":17538,"createdAt":17539},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":17541,"slug":17542,"articleIntro":17541,"category":17543},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[17544],{"metadata":17545,"sys":17548,"fields":17555},{"tags":17546,"concepts":17547},[],[],{"space":17549,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17551,"publishedVersion":418,"revision":62,"contentType":17553,"locale":29},{"sys":17550},{"type":12,"linkType":13,"id":14},{"sys":17552},{"id":21,"type":12,"linkType":22},{"sys":17554},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17556,"metaTitle":428,"metaDescription":429,"mainTitle":17557,"subtitle":447,"heroImage":17572,"ctaButton":470,"ctaLink":471},[427],{"data":17558,"content":17559,"nodeType":74},{},[17560,17566],{"data":17561,"content":17562,"nodeType":78},{},[17563],{"data":17564,"marks":17565,"value":439,"nodeType":82},{},[],{"data":17567,"content":17568,"nodeType":87},{},[17569],{"data":17570,"marks":17571,"value":446,"nodeType":82},{},[],{"metadata":17573,"sys":17576,"fields":17581},{"tags":17574,"concepts":17575},[],[],{"space":17577,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17579,"publishedVersion":62,"revision":44,"locale":29},{"sys":17578},{"type":12,"linkType":13,"id":14},{"sys":17580},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17582},{"url":462,"details":17583,"fileName":468,"contentType":469},{"size":464,"image":17584},{"width":466,"height":467},{"sys":17586,"fields":17589},{"id":17587,"createdAt":17588},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":17590,"slug":17591,"articleIntro":17590,"category":17592},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[17593],{"metadata":17594,"sys":17597,"fields":17604},{"tags":17595,"concepts":17596},[],[],{"space":17598,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17600,"publishedVersion":418,"revision":62,"contentType":17602,"locale":29},{"sys":17599},{"type":12,"linkType":13,"id":14},{"sys":17601},{"id":21,"type":12,"linkType":22},{"sys":17603},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17605,"metaTitle":428,"metaDescription":429,"mainTitle":17606,"subtitle":447,"heroImage":17621,"ctaButton":470,"ctaLink":471},[427],{"data":17607,"content":17608,"nodeType":74},{},[17609,17615],{"data":17610,"content":17611,"nodeType":78},{},[17612],{"data":17613,"marks":17614,"value":439,"nodeType":82},{},[],{"data":17616,"content":17617,"nodeType":87},{},[17618],{"data":17619,"marks":17620,"value":446,"nodeType":82},{},[],{"metadata":17622,"sys":17625,"fields":17630},{"tags":17623,"concepts":17624},[],[],{"space":17626,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17628,"publishedVersion":62,"revision":44,"locale":29},{"sys":17627},{"type":12,"linkType":13,"id":14},{"sys":17629},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17631},{"url":462,"details":17632,"fileName":468,"contentType":469},{"size":464,"image":17633},{"width":466,"height":467},{"sys":17635,"fields":17638},{"id":17636,"createdAt":17637},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":17639,"slug":17640,"articleIntro":17639,"category":17641},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[17642],{"metadata":17643,"sys":17646,"fields":17653},{"tags":17644,"concepts":17645},[],[],{"space":17647,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17649,"publishedVersion":418,"revision":62,"contentType":17651,"locale":29},{"sys":17648},{"type":12,"linkType":13,"id":14},{"sys":17650},{"id":21,"type":12,"linkType":22},{"sys":17652},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17654,"metaTitle":428,"metaDescription":429,"mainTitle":17655,"subtitle":447,"heroImage":17670,"ctaButton":470,"ctaLink":471},[427],{"data":17656,"content":17657,"nodeType":74},{},[17658,17664],{"data":17659,"content":17660,"nodeType":78},{},[17661],{"data":17662,"marks":17663,"value":439,"nodeType":82},{},[],{"data":17665,"content":17666,"nodeType":87},{},[17667],{"data":17668,"marks":17669,"value":446,"nodeType":82},{},[],{"metadata":17671,"sys":17674,"fields":17679},{"tags":17672,"concepts":17673},[],[],{"space":17675,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17677,"publishedVersion":62,"revision":44,"locale":29},{"sys":17676},{"type":12,"linkType":13,"id":14},{"sys":17678},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17680},{"url":462,"details":17681,"fileName":468,"contentType":469},{"size":464,"image":17682},{"width":466,"height":467},{"sys":17684,"fields":17687},{"id":17685,"createdAt":17686},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":17688,"slug":17689,"articleIntro":17688,"category":17690},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[17691],{"metadata":17692,"sys":17695,"fields":17702},{"tags":17693,"concepts":17694},[],[],{"space":17696,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17698,"publishedVersion":418,"revision":62,"contentType":17700,"locale":29},{"sys":17697},{"type":12,"linkType":13,"id":14},{"sys":17699},{"id":21,"type":12,"linkType":22},{"sys":17701},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17703,"metaTitle":428,"metaDescription":429,"mainTitle":17704,"subtitle":447,"heroImage":17719,"ctaButton":470,"ctaLink":471},[427],{"data":17705,"content":17706,"nodeType":74},{},[17707,17713],{"data":17708,"content":17709,"nodeType":78},{},[17710],{"data":17711,"marks":17712,"value":439,"nodeType":82},{},[],{"data":17714,"content":17715,"nodeType":87},{},[17716],{"data":17717,"marks":17718,"value":446,"nodeType":82},{},[],{"metadata":17720,"sys":17723,"fields":17728},{"tags":17721,"concepts":17722},[],[],{"space":17724,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17726,"publishedVersion":62,"revision":44,"locale":29},{"sys":17725},{"type":12,"linkType":13,"id":14},{"sys":17727},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17729},{"url":462,"details":17730,"fileName":468,"contentType":469},{"size":464,"image":17731},{"width":466,"height":467},{"sys":17733,"fields":17735},{"id":17734,"createdAt":8176},"3I5KJd4shZBebKbC7AQxh7",{"title":17736,"slug":17737,"articleIntro":17736,"category":17738},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[17739],{"metadata":17740,"sys":17743,"fields":17750},{"tags":17741,"concepts":17742},[],[],{"space":17744,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17746,"publishedVersion":418,"revision":62,"contentType":17748,"locale":29},{"sys":17745},{"type":12,"linkType":13,"id":14},{"sys":17747},{"id":21,"type":12,"linkType":22},{"sys":17749},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17751,"metaTitle":428,"metaDescription":429,"mainTitle":17752,"subtitle":447,"heroImage":17767,"ctaButton":470,"ctaLink":471},[427],{"data":17753,"content":17754,"nodeType":74},{},[17755,17761],{"data":17756,"content":17757,"nodeType":78},{},[17758],{"data":17759,"marks":17760,"value":439,"nodeType":82},{},[],{"data":17762,"content":17763,"nodeType":87},{},[17764],{"data":17765,"marks":17766,"value":446,"nodeType":82},{},[],{"metadata":17768,"sys":17771,"fields":17776},{"tags":17769,"concepts":17770},[],[],{"space":17772,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17774,"publishedVersion":62,"revision":44,"locale":29},{"sys":17773},{"type":12,"linkType":13,"id":14},{"sys":17775},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17777},{"url":462,"details":17778,"fileName":468,"contentType":469},{"size":464,"image":17779},{"width":466,"height":467},{"sys":17781,"fields":17784},{"id":17782,"createdAt":17783},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":17785,"slug":17786,"articleIntro":17785,"category":17787},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[17788],{"metadata":17789,"sys":17792,"fields":17799},{"tags":17790,"concepts":17791},[],[],{"space":17793,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17795,"publishedVersion":418,"revision":62,"contentType":17797,"locale":29},{"sys":17794},{"type":12,"linkType":13,"id":14},{"sys":17796},{"id":21,"type":12,"linkType":22},{"sys":17798},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17800,"metaTitle":428,"metaDescription":429,"mainTitle":17801,"subtitle":447,"heroImage":17816,"ctaButton":470,"ctaLink":471},[427],{"data":17802,"content":17803,"nodeType":74},{},[17804,17810],{"data":17805,"content":17806,"nodeType":78},{},[17807],{"data":17808,"marks":17809,"value":439,"nodeType":82},{},[],{"data":17811,"content":17812,"nodeType":87},{},[17813],{"data":17814,"marks":17815,"value":446,"nodeType":82},{},[],{"metadata":17817,"sys":17820,"fields":17825},{"tags":17818,"concepts":17819},[],[],{"space":17821,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17823,"publishedVersion":62,"revision":44,"locale":29},{"sys":17822},{"type":12,"linkType":13,"id":14},{"sys":17824},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17826},{"url":462,"details":17827,"fileName":468,"contentType":469},{"size":464,"image":17828},{"width":466,"height":467},{"sys":17830,"fields":17833},{"id":17831,"createdAt":17832},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":17834,"slug":17835,"articleIntro":17834,"category":17836},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[17837],{"metadata":17838,"sys":17841,"fields":17848},{"tags":17839,"concepts":17840},[],[],{"space":17842,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17844,"publishedVersion":418,"revision":62,"contentType":17846,"locale":29},{"sys":17843},{"type":12,"linkType":13,"id":14},{"sys":17845},{"id":21,"type":12,"linkType":22},{"sys":17847},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17849,"metaTitle":428,"metaDescription":429,"mainTitle":17850,"subtitle":447,"heroImage":17865,"ctaButton":470,"ctaLink":471},[427],{"data":17851,"content":17852,"nodeType":74},{},[17853,17859],{"data":17854,"content":17855,"nodeType":78},{},[17856],{"data":17857,"marks":17858,"value":439,"nodeType":82},{},[],{"data":17860,"content":17861,"nodeType":87},{},[17862],{"data":17863,"marks":17864,"value":446,"nodeType":82},{},[],{"metadata":17866,"sys":17869,"fields":17874},{"tags":17867,"concepts":17868},[],[],{"space":17870,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17872,"publishedVersion":62,"revision":44,"locale":29},{"sys":17871},{"type":12,"linkType":13,"id":14},{"sys":17873},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17875},{"url":462,"details":17876,"fileName":468,"contentType":469},{"size":464,"image":17877},{"width":466,"height":467},{"sys":17879,"fields":17882},{"id":17880,"createdAt":17881},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":17883,"slug":17884,"articleIntro":17883,"category":17885},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[17886],{"metadata":17887,"sys":17890,"fields":17897},{"tags":17888,"concepts":17889},[],[],{"space":17891,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17893,"publishedVersion":418,"revision":62,"contentType":17895,"locale":29},{"sys":17892},{"type":12,"linkType":13,"id":14},{"sys":17894},{"id":21,"type":12,"linkType":22},{"sys":17896},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17898,"metaTitle":428,"metaDescription":429,"mainTitle":17899,"subtitle":447,"heroImage":17914,"ctaButton":470,"ctaLink":471},[427],{"data":17900,"content":17901,"nodeType":74},{},[17902,17908],{"data":17903,"content":17904,"nodeType":78},{},[17905],{"data":17906,"marks":17907,"value":439,"nodeType":82},{},[],{"data":17909,"content":17910,"nodeType":87},{},[17911],{"data":17912,"marks":17913,"value":446,"nodeType":82},{},[],{"metadata":17915,"sys":17918,"fields":17923},{"tags":17916,"concepts":17917},[],[],{"space":17919,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17921,"publishedVersion":62,"revision":44,"locale":29},{"sys":17920},{"type":12,"linkType":13,"id":14},{"sys":17922},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17924},{"url":462,"details":17925,"fileName":468,"contentType":469},{"size":464,"image":17926},{"width":466,"height":467},{"sys":17928,"fields":17931},{"id":17929,"createdAt":17930},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":17932,"slug":17933,"articleIntro":17932,"category":17934},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[17935],{"metadata":17936,"sys":17939,"fields":17946},{"tags":17937,"concepts":17938},[],[],{"space":17940,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17942,"publishedVersion":418,"revision":62,"contentType":17944,"locale":29},{"sys":17941},{"type":12,"linkType":13,"id":14},{"sys":17943},{"id":21,"type":12,"linkType":22},{"sys":17945},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17947,"metaTitle":428,"metaDescription":429,"mainTitle":17948,"subtitle":447,"heroImage":17963,"ctaButton":470,"ctaLink":471},[427],{"data":17949,"content":17950,"nodeType":74},{},[17951,17957],{"data":17952,"content":17953,"nodeType":78},{},[17954],{"data":17955,"marks":17956,"value":439,"nodeType":82},{},[],{"data":17958,"content":17959,"nodeType":87},{},[17960],{"data":17961,"marks":17962,"value":446,"nodeType":82},{},[],{"metadata":17964,"sys":17967,"fields":17972},{"tags":17965,"concepts":17966},[],[],{"space":17968,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":17970,"publishedVersion":62,"revision":44,"locale":29},{"sys":17969},{"type":12,"linkType":13,"id":14},{"sys":17971},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":17973},{"url":462,"details":17974,"fileName":468,"contentType":469},{"size":464,"image":17975},{"width":466,"height":467},{"sys":17977,"fields":17980},{"id":17978,"createdAt":17979},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":17981,"slug":17982,"articleIntro":17981,"category":17983},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[17984],{"metadata":17985,"sys":17988,"fields":17995},{"tags":17986,"concepts":17987},[],[],{"space":17989,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":17991,"publishedVersion":418,"revision":62,"contentType":17993,"locale":29},{"sys":17990},{"type":12,"linkType":13,"id":14},{"sys":17992},{"id":21,"type":12,"linkType":22},{"sys":17994},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":17996,"metaTitle":428,"metaDescription":429,"mainTitle":17997,"subtitle":447,"heroImage":18012,"ctaButton":470,"ctaLink":471},[427],{"data":17998,"content":17999,"nodeType":74},{},[18000,18006],{"data":18001,"content":18002,"nodeType":78},{},[18003],{"data":18004,"marks":18005,"value":439,"nodeType":82},{},[],{"data":18007,"content":18008,"nodeType":87},{},[18009],{"data":18010,"marks":18011,"value":446,"nodeType":82},{},[],{"metadata":18013,"sys":18016,"fields":18021},{"tags":18014,"concepts":18015},[],[],{"space":18017,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18019,"publishedVersion":62,"revision":44,"locale":29},{"sys":18018},{"type":12,"linkType":13,"id":14},{"sys":18020},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18022},{"url":462,"details":18023,"fileName":468,"contentType":469},{"size":464,"image":18024},{"width":466,"height":467},{"sys":18026,"fields":18029},{"id":18027,"createdAt":18028},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18030,"slug":18031,"articleIntro":18030,"category":18032},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18033],{"metadata":18034,"sys":18037,"fields":18044},{"tags":18035,"concepts":18036},[],[],{"space":18038,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18040,"publishedVersion":418,"revision":62,"contentType":18042,"locale":29},{"sys":18039},{"type":12,"linkType":13,"id":14},{"sys":18041},{"id":21,"type":12,"linkType":22},{"sys":18043},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18045,"metaTitle":428,"metaDescription":429,"mainTitle":18046,"subtitle":447,"heroImage":18061,"ctaButton":470,"ctaLink":471},[427],{"data":18047,"content":18048,"nodeType":74},{},[18049,18055],{"data":18050,"content":18051,"nodeType":78},{},[18052],{"data":18053,"marks":18054,"value":439,"nodeType":82},{},[],{"data":18056,"content":18057,"nodeType":87},{},[18058],{"data":18059,"marks":18060,"value":446,"nodeType":82},{},[],{"metadata":18062,"sys":18065,"fields":18070},{"tags":18063,"concepts":18064},[],[],{"space":18066,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18068,"publishedVersion":62,"revision":44,"locale":29},{"sys":18067},{"type":12,"linkType":13,"id":14},{"sys":18069},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18071},{"url":462,"details":18072,"fileName":468,"contentType":469},{"size":464,"image":18073},{"width":466,"height":467},{"sys":18075,"fields":18078},{"id":18076,"createdAt":18077},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":18079,"slug":18080,"articleIntro":18079,"category":18081},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[18082],{"metadata":18083,"sys":18086,"fields":18093},{"tags":18084,"concepts":18085},[],[],{"space":18087,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18089,"publishedVersion":418,"revision":62,"contentType":18091,"locale":29},{"sys":18088},{"type":12,"linkType":13,"id":14},{"sys":18090},{"id":21,"type":12,"linkType":22},{"sys":18092},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18094,"metaTitle":428,"metaDescription":429,"mainTitle":18095,"subtitle":447,"heroImage":18110,"ctaButton":470,"ctaLink":471},[427],{"data":18096,"content":18097,"nodeType":74},{},[18098,18104],{"data":18099,"content":18100,"nodeType":78},{},[18101],{"data":18102,"marks":18103,"value":439,"nodeType":82},{},[],{"data":18105,"content":18106,"nodeType":87},{},[18107],{"data":18108,"marks":18109,"value":446,"nodeType":82},{},[],{"metadata":18111,"sys":18114,"fields":18119},{"tags":18112,"concepts":18113},[],[],{"space":18115,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18117,"publishedVersion":62,"revision":44,"locale":29},{"sys":18116},{"type":12,"linkType":13,"id":14},{"sys":18118},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18120},{"url":462,"details":18121,"fileName":468,"contentType":469},{"size":464,"image":18122},{"width":466,"height":467},{"sys":18124,"fields":18127},{"id":18125,"createdAt":18126},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":18128,"slug":18129,"articleIntro":-1,"category":18130},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[18131],{"metadata":18132,"sys":18135,"fields":18142},{"tags":18133,"concepts":18134},[],[],{"space":18136,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18138,"publishedVersion":418,"revision":62,"contentType":18140,"locale":29},{"sys":18137},{"type":12,"linkType":13,"id":14},{"sys":18139},{"id":21,"type":12,"linkType":22},{"sys":18141},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18143,"metaTitle":428,"metaDescription":429,"mainTitle":18144,"subtitle":447,"heroImage":18159,"ctaButton":470,"ctaLink":471},[427],{"data":18145,"content":18146,"nodeType":74},{},[18147,18153],{"data":18148,"content":18149,"nodeType":78},{},[18150],{"data":18151,"marks":18152,"value":439,"nodeType":82},{},[],{"data":18154,"content":18155,"nodeType":87},{},[18156],{"data":18157,"marks":18158,"value":446,"nodeType":82},{},[],{"metadata":18160,"sys":18163,"fields":18168},{"tags":18161,"concepts":18162},[],[],{"space":18164,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18166,"publishedVersion":62,"revision":44,"locale":29},{"sys":18165},{"type":12,"linkType":13,"id":14},{"sys":18167},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18169},{"url":462,"details":18170,"fileName":468,"contentType":469},{"size":464,"image":18171},{"width":466,"height":467},{"sys":18173,"fields":18176},{"id":18174,"createdAt":18175},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":18177,"slug":18178,"articleIntro":18177,"category":18179},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[18180],{"metadata":18181,"sys":18184,"fields":18191},{"tags":18182,"concepts":18183},[],[],{"space":18185,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18187,"publishedVersion":418,"revision":62,"contentType":18189,"locale":29},{"sys":18186},{"type":12,"linkType":13,"id":14},{"sys":18188},{"id":21,"type":12,"linkType":22},{"sys":18190},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18192,"metaTitle":428,"metaDescription":429,"mainTitle":18193,"subtitle":447,"heroImage":18208,"ctaButton":470,"ctaLink":471},[427],{"data":18194,"content":18195,"nodeType":74},{},[18196,18202],{"data":18197,"content":18198,"nodeType":78},{},[18199],{"data":18200,"marks":18201,"value":439,"nodeType":82},{},[],{"data":18203,"content":18204,"nodeType":87},{},[18205],{"data":18206,"marks":18207,"value":446,"nodeType":82},{},[],{"metadata":18209,"sys":18212,"fields":18217},{"tags":18210,"concepts":18211},[],[],{"space":18213,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18215,"publishedVersion":62,"revision":44,"locale":29},{"sys":18214},{"type":12,"linkType":13,"id":14},{"sys":18216},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18218},{"url":462,"details":18219,"fileName":468,"contentType":469},{"size":464,"image":18220},{"width":466,"height":467},{"sys":18222,"fields":18225},{"id":18223,"createdAt":18224},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":18226,"slug":18227,"articleIntro":-1,"category":18228},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[18229],{"metadata":18230,"sys":18233,"fields":18240},{"tags":18231,"concepts":18232},[],[],{"space":18234,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18236,"publishedVersion":418,"revision":62,"contentType":18238,"locale":29},{"sys":18235},{"type":12,"linkType":13,"id":14},{"sys":18237},{"id":21,"type":12,"linkType":22},{"sys":18239},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18241,"metaTitle":428,"metaDescription":429,"mainTitle":18242,"subtitle":447,"heroImage":18257,"ctaButton":470,"ctaLink":471},[427],{"data":18243,"content":18244,"nodeType":74},{},[18245,18251],{"data":18246,"content":18247,"nodeType":78},{},[18248],{"data":18249,"marks":18250,"value":439,"nodeType":82},{},[],{"data":18252,"content":18253,"nodeType":87},{},[18254],{"data":18255,"marks":18256,"value":446,"nodeType":82},{},[],{"metadata":18258,"sys":18261,"fields":18266},{"tags":18259,"concepts":18260},[],[],{"space":18262,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18264,"publishedVersion":62,"revision":44,"locale":29},{"sys":18263},{"type":12,"linkType":13,"id":14},{"sys":18265},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18267},{"url":462,"details":18268,"fileName":468,"contentType":469},{"size":464,"image":18269},{"width":466,"height":467},{"sys":18271,"fields":18274},{"id":18272,"createdAt":18273},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18275,"slug":18276,"articleIntro":18277,"category":18278},"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",[18279],{"metadata":18280,"sys":18283,"fields":18290},{"tags":18281,"concepts":18282},[],[],{"space":18284,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18286,"publishedVersion":418,"revision":62,"contentType":18288,"locale":29},{"sys":18285},{"type":12,"linkType":13,"id":14},{"sys":18287},{"id":21,"type":12,"linkType":22},{"sys":18289},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18291,"metaTitle":428,"metaDescription":429,"mainTitle":18292,"subtitle":447,"heroImage":18307,"ctaButton":470,"ctaLink":471},[427],{"data":18293,"content":18294,"nodeType":74},{},[18295,18301],{"data":18296,"content":18297,"nodeType":78},{},[18298],{"data":18299,"marks":18300,"value":439,"nodeType":82},{},[],{"data":18302,"content":18303,"nodeType":87},{},[18304],{"data":18305,"marks":18306,"value":446,"nodeType":82},{},[],{"metadata":18308,"sys":18311,"fields":18316},{"tags":18309,"concepts":18310},[],[],{"space":18312,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18314,"publishedVersion":62,"revision":44,"locale":29},{"sys":18313},{"type":12,"linkType":13,"id":14},{"sys":18315},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18317},{"url":462,"details":18318,"fileName":468,"contentType":469},{"size":464,"image":18319},{"width":466,"height":467},{"sys":18321,"fields":18324},{"id":18322,"createdAt":18323},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":18325,"slug":18326,"articleIntro":-1,"category":18327},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[18328],{"metadata":18329,"sys":18332,"fields":18339},{"tags":18330,"concepts":18331},[],[],{"space":18333,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18335,"publishedVersion":418,"revision":62,"contentType":18337,"locale":29},{"sys":18334},{"type":12,"linkType":13,"id":14},{"sys":18336},{"id":21,"type":12,"linkType":22},{"sys":18338},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18340,"metaTitle":428,"metaDescription":429,"mainTitle":18341,"subtitle":447,"heroImage":18356,"ctaButton":470,"ctaLink":471},[427],{"data":18342,"content":18343,"nodeType":74},{},[18344,18350],{"data":18345,"content":18346,"nodeType":78},{},[18347],{"data":18348,"marks":18349,"value":439,"nodeType":82},{},[],{"data":18351,"content":18352,"nodeType":87},{},[18353],{"data":18354,"marks":18355,"value":446,"nodeType":82},{},[],{"metadata":18357,"sys":18360,"fields":18365},{"tags":18358,"concepts":18359},[],[],{"space":18361,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18363,"publishedVersion":62,"revision":44,"locale":29},{"sys":18362},{"type":12,"linkType":13,"id":14},{"sys":18364},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18366},{"url":462,"details":18367,"fileName":468,"contentType":469},{"size":464,"image":18368},{"width":466,"height":467},{"sys":18370,"fields":18373},{"id":18371,"createdAt":18372},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":18374,"slug":18375,"articleIntro":18374,"category":18376},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[18377],{"metadata":18378,"sys":18381,"fields":18388},{"tags":18379,"concepts":18380},[],[],{"space":18382,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18384,"publishedVersion":418,"revision":62,"contentType":18386,"locale":29},{"sys":18383},{"type":12,"linkType":13,"id":14},{"sys":18385},{"id":21,"type":12,"linkType":22},{"sys":18387},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18389,"metaTitle":428,"metaDescription":429,"mainTitle":18390,"subtitle":447,"heroImage":18405,"ctaButton":470,"ctaLink":471},[427],{"data":18391,"content":18392,"nodeType":74},{},[18393,18399],{"data":18394,"content":18395,"nodeType":78},{},[18396],{"data":18397,"marks":18398,"value":439,"nodeType":82},{},[],{"data":18400,"content":18401,"nodeType":87},{},[18402],{"data":18403,"marks":18404,"value":446,"nodeType":82},{},[],{"metadata":18406,"sys":18409,"fields":18414},{"tags":18407,"concepts":18408},[],[],{"space":18410,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18412,"publishedVersion":62,"revision":44,"locale":29},{"sys":18411},{"type":12,"linkType":13,"id":14},{"sys":18413},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18415},{"url":462,"details":18416,"fileName":468,"contentType":469},{"size":464,"image":18417},{"width":466,"height":467},{"sys":18419,"fields":18422},{"id":18420,"createdAt":18421},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":18423,"slug":18424,"articleIntro":18423,"category":18425},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[18426],{"metadata":18427,"sys":18430,"fields":18437},{"tags":18428,"concepts":18429},[],[],{"space":18431,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18433,"publishedVersion":418,"revision":62,"contentType":18435,"locale":29},{"sys":18432},{"type":12,"linkType":13,"id":14},{"sys":18434},{"id":21,"type":12,"linkType":22},{"sys":18436},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18438,"metaTitle":428,"metaDescription":429,"mainTitle":18439,"subtitle":447,"heroImage":18454,"ctaButton":470,"ctaLink":471},[427],{"data":18440,"content":18441,"nodeType":74},{},[18442,18448],{"data":18443,"content":18444,"nodeType":78},{},[18445],{"data":18446,"marks":18447,"value":439,"nodeType":82},{},[],{"data":18449,"content":18450,"nodeType":87},{},[18451],{"data":18452,"marks":18453,"value":446,"nodeType":82},{},[],{"metadata":18455,"sys":18458,"fields":18463},{"tags":18456,"concepts":18457},[],[],{"space":18459,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18461,"publishedVersion":62,"revision":44,"locale":29},{"sys":18460},{"type":12,"linkType":13,"id":14},{"sys":18462},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18464},{"url":462,"details":18465,"fileName":468,"contentType":469},{"size":464,"image":18466},{"width":466,"height":467},{"sys":18468,"fields":18471},{"id":18469,"createdAt":18470},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":18472,"slug":18473,"articleIntro":-1,"category":18474},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[18475],{"metadata":18476,"sys":18479,"fields":18486},{"tags":18477,"concepts":18478},[],[],{"space":18480,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18482,"publishedVersion":418,"revision":62,"contentType":18484,"locale":29},{"sys":18481},{"type":12,"linkType":13,"id":14},{"sys":18483},{"id":21,"type":12,"linkType":22},{"sys":18485},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18487,"metaTitle":428,"metaDescription":429,"mainTitle":18488,"subtitle":447,"heroImage":18503,"ctaButton":470,"ctaLink":471},[427],{"data":18489,"content":18490,"nodeType":74},{},[18491,18497],{"data":18492,"content":18493,"nodeType":78},{},[18494],{"data":18495,"marks":18496,"value":439,"nodeType":82},{},[],{"data":18498,"content":18499,"nodeType":87},{},[18500],{"data":18501,"marks":18502,"value":446,"nodeType":82},{},[],{"metadata":18504,"sys":18507,"fields":18512},{"tags":18505,"concepts":18506},[],[],{"space":18508,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18510,"publishedVersion":62,"revision":44,"locale":29},{"sys":18509},{"type":12,"linkType":13,"id":14},{"sys":18511},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18513},{"url":462,"details":18514,"fileName":468,"contentType":469},{"size":464,"image":18515},{"width":466,"height":467},{"sys":18517,"fields":18520},{"id":18518,"createdAt":18519},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18521,"slug":18522,"articleIntro":18521,"category":18523},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18524],{"metadata":18525,"sys":18528,"fields":18535},{"tags":18526,"concepts":18527},[],[],{"space":18529,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18531,"publishedVersion":418,"revision":62,"contentType":18533,"locale":29},{"sys":18530},{"type":12,"linkType":13,"id":14},{"sys":18532},{"id":21,"type":12,"linkType":22},{"sys":18534},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18536,"metaTitle":428,"metaDescription":429,"mainTitle":18537,"subtitle":447,"heroImage":18552,"ctaButton":470,"ctaLink":471},[427],{"data":18538,"content":18539,"nodeType":74},{},[18540,18546],{"data":18541,"content":18542,"nodeType":78},{},[18543],{"data":18544,"marks":18545,"value":439,"nodeType":82},{},[],{"data":18547,"content":18548,"nodeType":87},{},[18549],{"data":18550,"marks":18551,"value":446,"nodeType":82},{},[],{"metadata":18553,"sys":18556,"fields":18561},{"tags":18554,"concepts":18555},[],[],{"space":18557,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18559,"publishedVersion":62,"revision":44,"locale":29},{"sys":18558},{"type":12,"linkType":13,"id":14},{"sys":18560},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18562},{"url":462,"details":18563,"fileName":468,"contentType":469},{"size":464,"image":18564},{"width":466,"height":467},{"sys":18566,"fields":18569},{"id":18567,"createdAt":18568},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":18570,"slug":18571,"articleIntro":18570,"category":18572},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[18573],{"metadata":18574,"sys":18577,"fields":18584},{"tags":18575,"concepts":18576},[],[],{"space":18578,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18580,"publishedVersion":418,"revision":62,"contentType":18582,"locale":29},{"sys":18579},{"type":12,"linkType":13,"id":14},{"sys":18581},{"id":21,"type":12,"linkType":22},{"sys":18583},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18585,"metaTitle":428,"metaDescription":429,"mainTitle":18586,"subtitle":447,"heroImage":18601,"ctaButton":470,"ctaLink":471},[427],{"data":18587,"content":18588,"nodeType":74},{},[18589,18595],{"data":18590,"content":18591,"nodeType":78},{},[18592],{"data":18593,"marks":18594,"value":439,"nodeType":82},{},[],{"data":18596,"content":18597,"nodeType":87},{},[18598],{"data":18599,"marks":18600,"value":446,"nodeType":82},{},[],{"metadata":18602,"sys":18605,"fields":18610},{"tags":18603,"concepts":18604},[],[],{"space":18606,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18608,"publishedVersion":62,"revision":44,"locale":29},{"sys":18607},{"type":12,"linkType":13,"id":14},{"sys":18609},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18611},{"url":462,"details":18612,"fileName":468,"contentType":469},{"size":464,"image":18613},{"width":466,"height":467},{"sys":18615,"fields":18618},{"id":18616,"createdAt":18617},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":18619,"slug":18620,"articleIntro":18619,"category":18621},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[18622],{"metadata":18623,"sys":18626,"fields":18633},{"tags":18624,"concepts":18625},[],[],{"space":18627,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18629,"publishedVersion":418,"revision":62,"contentType":18631,"locale":29},{"sys":18628},{"type":12,"linkType":13,"id":14},{"sys":18630},{"id":21,"type":12,"linkType":22},{"sys":18632},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18634,"metaTitle":428,"metaDescription":429,"mainTitle":18635,"subtitle":447,"heroImage":18650,"ctaButton":470,"ctaLink":471},[427],{"data":18636,"content":18637,"nodeType":74},{},[18638,18644],{"data":18639,"content":18640,"nodeType":78},{},[18641],{"data":18642,"marks":18643,"value":439,"nodeType":82},{},[],{"data":18645,"content":18646,"nodeType":87},{},[18647],{"data":18648,"marks":18649,"value":446,"nodeType":82},{},[],{"metadata":18651,"sys":18654,"fields":18659},{"tags":18652,"concepts":18653},[],[],{"space":18655,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18657,"publishedVersion":62,"revision":44,"locale":29},{"sys":18656},{"type":12,"linkType":13,"id":14},{"sys":18658},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18660},{"url":462,"details":18661,"fileName":468,"contentType":469},{"size":464,"image":18662},{"width":466,"height":467},{"sys":18664,"fields":18667},{"id":18665,"createdAt":18666},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":18668,"slug":18669,"articleIntro":18668,"category":18670},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[18671],{"metadata":18672,"sys":18675,"fields":18682},{"tags":18673,"concepts":18674},[],[],{"space":18676,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18678,"publishedVersion":418,"revision":62,"contentType":18680,"locale":29},{"sys":18677},{"type":12,"linkType":13,"id":14},{"sys":18679},{"id":21,"type":12,"linkType":22},{"sys":18681},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18683,"metaTitle":428,"metaDescription":429,"mainTitle":18684,"subtitle":447,"heroImage":18699,"ctaButton":470,"ctaLink":471},[427],{"data":18685,"content":18686,"nodeType":74},{},[18687,18693],{"data":18688,"content":18689,"nodeType":78},{},[18690],{"data":18691,"marks":18692,"value":439,"nodeType":82},{},[],{"data":18694,"content":18695,"nodeType":87},{},[18696],{"data":18697,"marks":18698,"value":446,"nodeType":82},{},[],{"metadata":18700,"sys":18703,"fields":18708},{"tags":18701,"concepts":18702},[],[],{"space":18704,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18706,"publishedVersion":62,"revision":44,"locale":29},{"sys":18705},{"type":12,"linkType":13,"id":14},{"sys":18707},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18709},{"url":462,"details":18710,"fileName":468,"contentType":469},{"size":464,"image":18711},{"width":466,"height":467},{"sys":18713,"fields":18716},{"id":18714,"createdAt":18715},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":18717,"slug":18718,"articleIntro":18717,"category":18719},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[18720],{"metadata":18721,"sys":18724,"fields":18731},{"tags":18722,"concepts":18723},[],[],{"space":18725,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18727,"publishedVersion":418,"revision":62,"contentType":18729,"locale":29},{"sys":18726},{"type":12,"linkType":13,"id":14},{"sys":18728},{"id":21,"type":12,"linkType":22},{"sys":18730},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18732,"metaTitle":428,"metaDescription":429,"mainTitle":18733,"subtitle":447,"heroImage":18748,"ctaButton":470,"ctaLink":471},[427],{"data":18734,"content":18735,"nodeType":74},{},[18736,18742],{"data":18737,"content":18738,"nodeType":78},{},[18739],{"data":18740,"marks":18741,"value":439,"nodeType":82},{},[],{"data":18743,"content":18744,"nodeType":87},{},[18745],{"data":18746,"marks":18747,"value":446,"nodeType":82},{},[],{"metadata":18749,"sys":18752,"fields":18757},{"tags":18750,"concepts":18751},[],[],{"space":18753,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18755,"publishedVersion":62,"revision":44,"locale":29},{"sys":18754},{"type":12,"linkType":13,"id":14},{"sys":18756},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18758},{"url":462,"details":18759,"fileName":468,"contentType":469},{"size":464,"image":18760},{"width":466,"height":467},{"sys":18762,"fields":18765},{"id":18763,"createdAt":18764},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":18766,"slug":18767,"articleIntro":18766,"category":18768},"Compte 6412 - Congés payés","compte-6412-conges-payes",[18769],{"metadata":18770,"sys":18773,"fields":18780},{"tags":18771,"concepts":18772},[],[],{"space":18774,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18776,"publishedVersion":418,"revision":62,"contentType":18778,"locale":29},{"sys":18775},{"type":12,"linkType":13,"id":14},{"sys":18777},{"id":21,"type":12,"linkType":22},{"sys":18779},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18781,"metaTitle":428,"metaDescription":429,"mainTitle":18782,"subtitle":447,"heroImage":18797,"ctaButton":470,"ctaLink":471},[427],{"data":18783,"content":18784,"nodeType":74},{},[18785,18791],{"data":18786,"content":18787,"nodeType":78},{},[18788],{"data":18789,"marks":18790,"value":439,"nodeType":82},{},[],{"data":18792,"content":18793,"nodeType":87},{},[18794],{"data":18795,"marks":18796,"value":446,"nodeType":82},{},[],{"metadata":18798,"sys":18801,"fields":18806},{"tags":18799,"concepts":18800},[],[],{"space":18802,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18804,"publishedVersion":62,"revision":44,"locale":29},{"sys":18803},{"type":12,"linkType":13,"id":14},{"sys":18805},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18807},{"url":462,"details":18808,"fileName":468,"contentType":469},{"size":464,"image":18809},{"width":466,"height":467},{"sys":18811,"fields":18814},{"id":18812,"createdAt":18813},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":18815,"slug":18816,"articleIntro":18815,"category":18817},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[18818],{"metadata":18819,"sys":18822,"fields":18829},{"tags":18820,"concepts":18821},[],[],{"space":18823,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18825,"publishedVersion":418,"revision":62,"contentType":18827,"locale":29},{"sys":18824},{"type":12,"linkType":13,"id":14},{"sys":18826},{"id":21,"type":12,"linkType":22},{"sys":18828},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18830,"metaTitle":428,"metaDescription":429,"mainTitle":18831,"subtitle":447,"heroImage":18846,"ctaButton":470,"ctaLink":471},[427],{"data":18832,"content":18833,"nodeType":74},{},[18834,18840],{"data":18835,"content":18836,"nodeType":78},{},[18837],{"data":18838,"marks":18839,"value":439,"nodeType":82},{},[],{"data":18841,"content":18842,"nodeType":87},{},[18843],{"data":18844,"marks":18845,"value":446,"nodeType":82},{},[],{"metadata":18847,"sys":18850,"fields":18855},{"tags":18848,"concepts":18849},[],[],{"space":18851,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18853,"publishedVersion":62,"revision":44,"locale":29},{"sys":18852},{"type":12,"linkType":13,"id":14},{"sys":18854},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18856},{"url":462,"details":18857,"fileName":468,"contentType":469},{"size":464,"image":18858},{"width":466,"height":467},{"sys":18860,"fields":18863},{"id":18861,"createdAt":18862},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":18864,"slug":18865,"articleIntro":-1,"category":18866},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[18867],{"metadata":18868,"sys":18871,"fields":18878},{"tags":18869,"concepts":18870},[],[],{"space":18872,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18874,"publishedVersion":418,"revision":62,"contentType":18876,"locale":29},{"sys":18873},{"type":12,"linkType":13,"id":14},{"sys":18875},{"id":21,"type":12,"linkType":22},{"sys":18877},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18879,"metaTitle":428,"metaDescription":429,"mainTitle":18880,"subtitle":447,"heroImage":18895,"ctaButton":470,"ctaLink":471},[427],{"data":18881,"content":18882,"nodeType":74},{},[18883,18889],{"data":18884,"content":18885,"nodeType":78},{},[18886],{"data":18887,"marks":18888,"value":439,"nodeType":82},{},[],{"data":18890,"content":18891,"nodeType":87},{},[18892],{"data":18893,"marks":18894,"value":446,"nodeType":82},{},[],{"metadata":18896,"sys":18899,"fields":18904},{"tags":18897,"concepts":18898},[],[],{"space":18900,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18902,"publishedVersion":62,"revision":44,"locale":29},{"sys":18901},{"type":12,"linkType":13,"id":14},{"sys":18903},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18905},{"url":462,"details":18906,"fileName":468,"contentType":469},{"size":464,"image":18907},{"width":466,"height":467},{"sys":18909,"fields":18912},{"id":18910,"createdAt":18911},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":18913,"slug":18914,"articleIntro":18913,"category":18915},"Compte 53 - Caisse","compte-53-caisse",[18916],{"metadata":18917,"sys":18920,"fields":18927},{"tags":18918,"concepts":18919},[],[],{"space":18921,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18923,"publishedVersion":418,"revision":62,"contentType":18925,"locale":29},{"sys":18922},{"type":12,"linkType":13,"id":14},{"sys":18924},{"id":21,"type":12,"linkType":22},{"sys":18926},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18928,"metaTitle":428,"metaDescription":429,"mainTitle":18929,"subtitle":447,"heroImage":18944,"ctaButton":470,"ctaLink":471},[427],{"data":18930,"content":18931,"nodeType":74},{},[18932,18938],{"data":18933,"content":18934,"nodeType":78},{},[18935],{"data":18936,"marks":18937,"value":439,"nodeType":82},{},[],{"data":18939,"content":18940,"nodeType":87},{},[18941],{"data":18942,"marks":18943,"value":446,"nodeType":82},{},[],{"metadata":18945,"sys":18948,"fields":18953},{"tags":18946,"concepts":18947},[],[],{"space":18949,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":18951,"publishedVersion":62,"revision":44,"locale":29},{"sys":18950},{"type":12,"linkType":13,"id":14},{"sys":18952},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":18954},{"url":462,"details":18955,"fileName":468,"contentType":469},{"size":464,"image":18956},{"width":466,"height":467},{"sys":18958,"fields":18961},{"id":18959,"createdAt":18960},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":18962,"slug":18963,"articleIntro":18962,"category":18964},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[18965],{"metadata":18966,"sys":18969,"fields":18976},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":18972,"publishedVersion":418,"revision":62,"contentType":18974,"locale":29},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":21,"type":12,"linkType":22},{"sys":18975},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":18977,"metaTitle":428,"metaDescription":429,"mainTitle":18978,"subtitle":447,"heroImage":18993,"ctaButton":470,"ctaLink":471},[427],{"data":18979,"content":18980,"nodeType":74},{},[18981,18987],{"data":18982,"content":18983,"nodeType":78},{},[18984],{"data":18985,"marks":18986,"value":439,"nodeType":82},{},[],{"data":18988,"content":18989,"nodeType":87},{},[18990],{"data":18991,"marks":18992,"value":446,"nodeType":82},{},[],{"metadata":18994,"sys":18997,"fields":19002},{"tags":18995,"concepts":18996},[],[],{"space":18998,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19000,"publishedVersion":62,"revision":44,"locale":29},{"sys":18999},{"type":12,"linkType":13,"id":14},{"sys":19001},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19003},{"url":462,"details":19004,"fileName":468,"contentType":469},{"size":464,"image":19005},{"width":466,"height":467},{"sys":19007,"fields":19010},{"id":19008,"createdAt":19009},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":19011,"slug":19012,"articleIntro":-1,"category":19013},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[19014],{"metadata":19015,"sys":19018,"fields":19025},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19021,"publishedVersion":418,"revision":62,"contentType":19023,"locale":29},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":21,"type":12,"linkType":22},{"sys":19024},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19026,"metaTitle":428,"metaDescription":429,"mainTitle":19027,"subtitle":447,"heroImage":19042,"ctaButton":470,"ctaLink":471},[427],{"data":19028,"content":19029,"nodeType":74},{},[19030,19036],{"data":19031,"content":19032,"nodeType":78},{},[19033],{"data":19034,"marks":19035,"value":439,"nodeType":82},{},[],{"data":19037,"content":19038,"nodeType":87},{},[19039],{"data":19040,"marks":19041,"value":446,"nodeType":82},{},[],{"metadata":19043,"sys":19046,"fields":19051},{"tags":19044,"concepts":19045},[],[],{"space":19047,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19049,"publishedVersion":62,"revision":44,"locale":29},{"sys":19048},{"type":12,"linkType":13,"id":14},{"sys":19050},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19052},{"url":462,"details":19053,"fileName":468,"contentType":469},{"size":464,"image":19054},{"width":466,"height":467},{"sys":19056,"fields":19059},{"id":19057,"createdAt":19058},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":19060,"slug":19061,"articleIntro":-1,"category":19062},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[19063],{"metadata":19064,"sys":19067,"fields":19074},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19070,"publishedVersion":418,"revision":62,"contentType":19072,"locale":29},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":21,"type":12,"linkType":22},{"sys":19073},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19075,"metaTitle":428,"metaDescription":429,"mainTitle":19076,"subtitle":447,"heroImage":19091,"ctaButton":470,"ctaLink":471},[427],{"data":19077,"content":19078,"nodeType":74},{},[19079,19085],{"data":19080,"content":19081,"nodeType":78},{},[19082],{"data":19083,"marks":19084,"value":439,"nodeType":82},{},[],{"data":19086,"content":19087,"nodeType":87},{},[19088],{"data":19089,"marks":19090,"value":446,"nodeType":82},{},[],{"metadata":19092,"sys":19095,"fields":19100},{"tags":19093,"concepts":19094},[],[],{"space":19096,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19098,"publishedVersion":62,"revision":44,"locale":29},{"sys":19097},{"type":12,"linkType":13,"id":14},{"sys":19099},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19101},{"url":462,"details":19102,"fileName":468,"contentType":469},{"size":464,"image":19103},{"width":466,"height":467},{"sys":19105,"fields":19108},{"id":19106,"createdAt":19107},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":19109,"slug":19110,"articleIntro":-1,"category":19111},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[19112],{"metadata":19113,"sys":19116,"fields":19123},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19119,"publishedVersion":418,"revision":62,"contentType":19121,"locale":29},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":21,"type":12,"linkType":22},{"sys":19122},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19124,"metaTitle":428,"metaDescription":429,"mainTitle":19125,"subtitle":447,"heroImage":19140,"ctaButton":470,"ctaLink":471},[427],{"data":19126,"content":19127,"nodeType":74},{},[19128,19134],{"data":19129,"content":19130,"nodeType":78},{},[19131],{"data":19132,"marks":19133,"value":439,"nodeType":82},{},[],{"data":19135,"content":19136,"nodeType":87},{},[19137],{"data":19138,"marks":19139,"value":446,"nodeType":82},{},[],{"metadata":19141,"sys":19144,"fields":19149},{"tags":19142,"concepts":19143},[],[],{"space":19145,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19147,"publishedVersion":62,"revision":44,"locale":29},{"sys":19146},{"type":12,"linkType":13,"id":14},{"sys":19148},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19150},{"url":462,"details":19151,"fileName":468,"contentType":469},{"size":464,"image":19152},{"width":466,"height":467},{"sys":19154,"fields":19157},{"id":19155,"createdAt":19156},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":19158,"slug":19159,"articleIntro":-1,"category":19160},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[19161],{"metadata":19162,"sys":19165,"fields":19172},{"tags":19163,"concepts":19164},[],[],{"space":19166,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19168,"publishedVersion":418,"revision":62,"contentType":19170,"locale":29},{"sys":19167},{"type":12,"linkType":13,"id":14},{"sys":19169},{"id":21,"type":12,"linkType":22},{"sys":19171},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19173,"metaTitle":428,"metaDescription":429,"mainTitle":19174,"subtitle":447,"heroImage":19189,"ctaButton":470,"ctaLink":471},[427],{"data":19175,"content":19176,"nodeType":74},{},[19177,19183],{"data":19178,"content":19179,"nodeType":78},{},[19180],{"data":19181,"marks":19182,"value":439,"nodeType":82},{},[],{"data":19184,"content":19185,"nodeType":87},{},[19186],{"data":19187,"marks":19188,"value":446,"nodeType":82},{},[],{"metadata":19190,"sys":19193,"fields":19198},{"tags":19191,"concepts":19192},[],[],{"space":19194,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19196,"publishedVersion":62,"revision":44,"locale":29},{"sys":19195},{"type":12,"linkType":13,"id":14},{"sys":19197},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19199},{"url":462,"details":19200,"fileName":468,"contentType":469},{"size":464,"image":19201},{"width":466,"height":467},{"sys":19203,"fields":19206},{"id":19204,"createdAt":19205},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":19207,"slug":19208,"articleIntro":19207,"category":19209},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[19210],{"metadata":19211,"sys":19214,"fields":19221},{"tags":19212,"concepts":19213},[],[],{"space":19215,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19217,"publishedVersion":418,"revision":62,"contentType":19219,"locale":29},{"sys":19216},{"type":12,"linkType":13,"id":14},{"sys":19218},{"id":21,"type":12,"linkType":22},{"sys":19220},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19222,"metaTitle":428,"metaDescription":429,"mainTitle":19223,"subtitle":447,"heroImage":19238,"ctaButton":470,"ctaLink":471},[427],{"data":19224,"content":19225,"nodeType":74},{},[19226,19232],{"data":19227,"content":19228,"nodeType":78},{},[19229],{"data":19230,"marks":19231,"value":439,"nodeType":82},{},[],{"data":19233,"content":19234,"nodeType":87},{},[19235],{"data":19236,"marks":19237,"value":446,"nodeType":82},{},[],{"metadata":19239,"sys":19242,"fields":19247},{"tags":19240,"concepts":19241},[],[],{"space":19243,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19245,"publishedVersion":62,"revision":44,"locale":29},{"sys":19244},{"type":12,"linkType":13,"id":14},{"sys":19246},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19248},{"url":462,"details":19249,"fileName":468,"contentType":469},{"size":464,"image":19250},{"width":466,"height":467},{"sys":19252,"fields":19255},{"id":19253,"createdAt":19254},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":19256,"slug":19257,"articleIntro":19256,"category":19258},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[19259],{"metadata":19260,"sys":19263,"fields":19270},{"tags":19261,"concepts":19262},[],[],{"space":19264,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19266,"publishedVersion":418,"revision":62,"contentType":19268,"locale":29},{"sys":19265},{"type":12,"linkType":13,"id":14},{"sys":19267},{"id":21,"type":12,"linkType":22},{"sys":19269},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19271,"metaTitle":428,"metaDescription":429,"mainTitle":19272,"subtitle":447,"heroImage":19287,"ctaButton":470,"ctaLink":471},[427],{"data":19273,"content":19274,"nodeType":74},{},[19275,19281],{"data":19276,"content":19277,"nodeType":78},{},[19278],{"data":19279,"marks":19280,"value":439,"nodeType":82},{},[],{"data":19282,"content":19283,"nodeType":87},{},[19284],{"data":19285,"marks":19286,"value":446,"nodeType":82},{},[],{"metadata":19288,"sys":19291,"fields":19296},{"tags":19289,"concepts":19290},[],[],{"space":19292,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19294,"publishedVersion":62,"revision":44,"locale":29},{"sys":19293},{"type":12,"linkType":13,"id":14},{"sys":19295},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19297},{"url":462,"details":19298,"fileName":468,"contentType":469},{"size":464,"image":19299},{"width":466,"height":467},{"sys":19301,"fields":19304},{"id":19302,"createdAt":19303},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":19305,"slug":19306,"articleIntro":19305,"category":19307},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[19308],{"metadata":19309,"sys":19312,"fields":19319},{"tags":19310,"concepts":19311},[],[],{"space":19313,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19315,"publishedVersion":418,"revision":62,"contentType":19317,"locale":29},{"sys":19314},{"type":12,"linkType":13,"id":14},{"sys":19316},{"id":21,"type":12,"linkType":22},{"sys":19318},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19320,"metaTitle":428,"metaDescription":429,"mainTitle":19321,"subtitle":447,"heroImage":19336,"ctaButton":470,"ctaLink":471},[427],{"data":19322,"content":19323,"nodeType":74},{},[19324,19330],{"data":19325,"content":19326,"nodeType":78},{},[19327],{"data":19328,"marks":19329,"value":439,"nodeType":82},{},[],{"data":19331,"content":19332,"nodeType":87},{},[19333],{"data":19334,"marks":19335,"value":446,"nodeType":82},{},[],{"metadata":19337,"sys":19340,"fields":19345},{"tags":19338,"concepts":19339},[],[],{"space":19341,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19343,"publishedVersion":62,"revision":44,"locale":29},{"sys":19342},{"type":12,"linkType":13,"id":14},{"sys":19344},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19346},{"url":462,"details":19347,"fileName":468,"contentType":469},{"size":464,"image":19348},{"width":466,"height":467},{"sys":19350,"fields":19353},{"id":19351,"createdAt":19352},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":19354,"slug":19355,"articleIntro":19354,"category":19356},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[19357],{"metadata":19358,"sys":19361,"fields":19368},{"tags":19359,"concepts":19360},[],[],{"space":19362,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19364,"publishedVersion":418,"revision":62,"contentType":19366,"locale":29},{"sys":19363},{"type":12,"linkType":13,"id":14},{"sys":19365},{"id":21,"type":12,"linkType":22},{"sys":19367},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19369,"metaTitle":428,"metaDescription":429,"mainTitle":19370,"subtitle":447,"heroImage":19385,"ctaButton":470,"ctaLink":471},[427],{"data":19371,"content":19372,"nodeType":74},{},[19373,19379],{"data":19374,"content":19375,"nodeType":78},{},[19376],{"data":19377,"marks":19378,"value":439,"nodeType":82},{},[],{"data":19380,"content":19381,"nodeType":87},{},[19382],{"data":19383,"marks":19384,"value":446,"nodeType":82},{},[],{"metadata":19386,"sys":19389,"fields":19394},{"tags":19387,"concepts":19388},[],[],{"space":19390,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19392,"publishedVersion":62,"revision":44,"locale":29},{"sys":19391},{"type":12,"linkType":13,"id":14},{"sys":19393},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19395},{"url":462,"details":19396,"fileName":468,"contentType":469},{"size":464,"image":19397},{"width":466,"height":467},{"sys":19399,"fields":19402},{"id":19400,"createdAt":19401},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":19403,"slug":19404,"articleIntro":19403,"category":19405},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[19406],{"metadata":19407,"sys":19410,"fields":19417},{"tags":19408,"concepts":19409},[],[],{"space":19411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19413,"publishedVersion":418,"revision":62,"contentType":19415,"locale":29},{"sys":19412},{"type":12,"linkType":13,"id":14},{"sys":19414},{"id":21,"type":12,"linkType":22},{"sys":19416},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19418,"metaTitle":428,"metaDescription":429,"mainTitle":19419,"subtitle":447,"heroImage":19434,"ctaButton":470,"ctaLink":471},[427],{"data":19420,"content":19421,"nodeType":74},{},[19422,19428],{"data":19423,"content":19424,"nodeType":78},{},[19425],{"data":19426,"marks":19427,"value":439,"nodeType":82},{},[],{"data":19429,"content":19430,"nodeType":87},{},[19431],{"data":19432,"marks":19433,"value":446,"nodeType":82},{},[],{"metadata":19435,"sys":19438,"fields":19443},{"tags":19436,"concepts":19437},[],[],{"space":19439,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19441,"publishedVersion":62,"revision":44,"locale":29},{"sys":19440},{"type":12,"linkType":13,"id":14},{"sys":19442},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19444},{"url":462,"details":19445,"fileName":468,"contentType":469},{"size":464,"image":19446},{"width":466,"height":467},{"sys":19448,"fields":19451},{"id":19449,"createdAt":19450},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":19452,"slug":19453,"articleIntro":19452,"category":19454},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[19455],{"metadata":19456,"sys":19459,"fields":19466},{"tags":19457,"concepts":19458},[],[],{"space":19460,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19462,"publishedVersion":418,"revision":62,"contentType":19464,"locale":29},{"sys":19461},{"type":12,"linkType":13,"id":14},{"sys":19463},{"id":21,"type":12,"linkType":22},{"sys":19465},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19467,"metaTitle":428,"metaDescription":429,"mainTitle":19468,"subtitle":447,"heroImage":19483,"ctaButton":470,"ctaLink":471},[427],{"data":19469,"content":19470,"nodeType":74},{},[19471,19477],{"data":19472,"content":19473,"nodeType":78},{},[19474],{"data":19475,"marks":19476,"value":439,"nodeType":82},{},[],{"data":19478,"content":19479,"nodeType":87},{},[19480],{"data":19481,"marks":19482,"value":446,"nodeType":82},{},[],{"metadata":19484,"sys":19487,"fields":19492},{"tags":19485,"concepts":19486},[],[],{"space":19488,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19490,"publishedVersion":62,"revision":44,"locale":29},{"sys":19489},{"type":12,"linkType":13,"id":14},{"sys":19491},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19493},{"url":462,"details":19494,"fileName":468,"contentType":469},{"size":464,"image":19495},{"width":466,"height":467},{"sys":19497,"fields":19500},{"id":19498,"createdAt":19499},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":19501,"slug":19502,"articleIntro":19501,"category":19503},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[19504],{"metadata":19505,"sys":19508,"fields":19515},{"tags":19506,"concepts":19507},[],[],{"space":19509,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19511,"publishedVersion":418,"revision":62,"contentType":19513,"locale":29},{"sys":19510},{"type":12,"linkType":13,"id":14},{"sys":19512},{"id":21,"type":12,"linkType":22},{"sys":19514},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19516,"metaTitle":428,"metaDescription":429,"mainTitle":19517,"subtitle":447,"heroImage":19532,"ctaButton":470,"ctaLink":471},[427],{"data":19518,"content":19519,"nodeType":74},{},[19520,19526],{"data":19521,"content":19522,"nodeType":78},{},[19523],{"data":19524,"marks":19525,"value":439,"nodeType":82},{},[],{"data":19527,"content":19528,"nodeType":87},{},[19529],{"data":19530,"marks":19531,"value":446,"nodeType":82},{},[],{"metadata":19533,"sys":19536,"fields":19541},{"tags":19534,"concepts":19535},[],[],{"space":19537,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19539,"publishedVersion":62,"revision":44,"locale":29},{"sys":19538},{"type":12,"linkType":13,"id":14},{"sys":19540},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19542},{"url":462,"details":19543,"fileName":468,"contentType":469},{"size":464,"image":19544},{"width":466,"height":467},{"sys":19546,"fields":19549},{"id":19547,"createdAt":19548},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":19550,"slug":19551,"articleIntro":19552,"category":19553},"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.",[19554],{"metadata":19555,"sys":19558,"fields":19565},{"tags":19556,"concepts":19557},[],[],{"space":19559,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19561,"publishedVersion":418,"revision":62,"contentType":19563,"locale":29},{"sys":19560},{"type":12,"linkType":13,"id":14},{"sys":19562},{"id":21,"type":12,"linkType":22},{"sys":19564},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19566,"metaTitle":428,"metaDescription":429,"mainTitle":19567,"subtitle":447,"heroImage":19582,"ctaButton":470,"ctaLink":471},[427],{"data":19568,"content":19569,"nodeType":74},{},[19570,19576],{"data":19571,"content":19572,"nodeType":78},{},[19573],{"data":19574,"marks":19575,"value":439,"nodeType":82},{},[],{"data":19577,"content":19578,"nodeType":87},{},[19579],{"data":19580,"marks":19581,"value":446,"nodeType":82},{},[],{"metadata":19583,"sys":19586,"fields":19591},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19589,"publishedVersion":62,"revision":44,"locale":29},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19592},{"url":462,"details":19593,"fileName":468,"contentType":469},{"size":464,"image":19594},{"width":466,"height":467},{"sys":19596,"fields":19599},{"id":19597,"createdAt":19598},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":19600,"slug":19601,"articleIntro":-1,"category":19602},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[19603],{"metadata":19604,"sys":19607,"fields":19614},{"tags":19605,"concepts":19606},[],[],{"space":19608,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19610,"publishedVersion":418,"revision":62,"contentType":19612,"locale":29},{"sys":19609},{"type":12,"linkType":13,"id":14},{"sys":19611},{"id":21,"type":12,"linkType":22},{"sys":19613},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19615,"metaTitle":428,"metaDescription":429,"mainTitle":19616,"subtitle":447,"heroImage":19631,"ctaButton":470,"ctaLink":471},[427],{"data":19617,"content":19618,"nodeType":74},{},[19619,19625],{"data":19620,"content":19621,"nodeType":78},{},[19622],{"data":19623,"marks":19624,"value":439,"nodeType":82},{},[],{"data":19626,"content":19627,"nodeType":87},{},[19628],{"data":19629,"marks":19630,"value":446,"nodeType":82},{},[],{"metadata":19632,"sys":19635,"fields":19640},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19638,"publishedVersion":62,"revision":44,"locale":29},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19641},{"url":462,"details":19642,"fileName":468,"contentType":469},{"size":464,"image":19643},{"width":466,"height":467},{"sys":19645,"fields":19648},{"id":19646,"createdAt":19647},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":19649,"slug":19650,"articleIntro":19651,"category":19652},"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.",[19653],{"metadata":19654,"sys":19657,"fields":19664},{"tags":19655,"concepts":19656},[],[],{"space":19658,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19660,"publishedVersion":418,"revision":62,"contentType":19662,"locale":29},{"sys":19659},{"type":12,"linkType":13,"id":14},{"sys":19661},{"id":21,"type":12,"linkType":22},{"sys":19663},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19665,"metaTitle":428,"metaDescription":429,"mainTitle":19666,"subtitle":447,"heroImage":19681,"ctaButton":470,"ctaLink":471},[427],{"data":19667,"content":19668,"nodeType":74},{},[19669,19675],{"data":19670,"content":19671,"nodeType":78},{},[19672],{"data":19673,"marks":19674,"value":439,"nodeType":82},{},[],{"data":19676,"content":19677,"nodeType":87},{},[19678],{"data":19679,"marks":19680,"value":446,"nodeType":82},{},[],{"metadata":19682,"sys":19685,"fields":19690},{"tags":19683,"concepts":19684},[],[],{"space":19686,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19688,"publishedVersion":62,"revision":44,"locale":29},{"sys":19687},{"type":12,"linkType":13,"id":14},{"sys":19689},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19691},{"url":462,"details":19692,"fileName":468,"contentType":469},{"size":464,"image":19693},{"width":466,"height":467},{"sys":19695,"fields":19698},{"id":19696,"createdAt":19697},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":19699,"slug":19700,"articleIntro":-1,"category":19701},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[19702],{"metadata":19703,"sys":19706,"fields":19713},{"tags":19704,"concepts":19705},[],[],{"space":19707,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19709,"publishedVersion":418,"revision":62,"contentType":19711,"locale":29},{"sys":19708},{"type":12,"linkType":13,"id":14},{"sys":19710},{"id":21,"type":12,"linkType":22},{"sys":19712},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19714,"metaTitle":428,"metaDescription":429,"mainTitle":19715,"subtitle":447,"heroImage":19730,"ctaButton":470,"ctaLink":471},[427],{"data":19716,"content":19717,"nodeType":74},{},[19718,19724],{"data":19719,"content":19720,"nodeType":78},{},[19721],{"data":19722,"marks":19723,"value":439,"nodeType":82},{},[],{"data":19725,"content":19726,"nodeType":87},{},[19727],{"data":19728,"marks":19729,"value":446,"nodeType":82},{},[],{"metadata":19731,"sys":19734,"fields":19739},{"tags":19732,"concepts":19733},[],[],{"space":19735,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19737,"publishedVersion":62,"revision":44,"locale":29},{"sys":19736},{"type":12,"linkType":13,"id":14},{"sys":19738},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19740},{"url":462,"details":19741,"fileName":468,"contentType":469},{"size":464,"image":19742},{"width":466,"height":467},{"sys":19744,"fields":19747},{"id":19745,"createdAt":19746},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":19748,"slug":19749,"articleIntro":19748,"category":19750},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[19751],{"metadata":19752,"sys":19755,"fields":19762},{"tags":19753,"concepts":19754},[],[],{"space":19756,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19758,"publishedVersion":418,"revision":62,"contentType":19760,"locale":29},{"sys":19757},{"type":12,"linkType":13,"id":14},{"sys":19759},{"id":21,"type":12,"linkType":22},{"sys":19761},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19763,"metaTitle":428,"metaDescription":429,"mainTitle":19764,"subtitle":447,"heroImage":19779,"ctaButton":470,"ctaLink":471},[427],{"data":19765,"content":19766,"nodeType":74},{},[19767,19773],{"data":19768,"content":19769,"nodeType":78},{},[19770],{"data":19771,"marks":19772,"value":439,"nodeType":82},{},[],{"data":19774,"content":19775,"nodeType":87},{},[19776],{"data":19777,"marks":19778,"value":446,"nodeType":82},{},[],{"metadata":19780,"sys":19783,"fields":19788},{"tags":19781,"concepts":19782},[],[],{"space":19784,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19786,"publishedVersion":62,"revision":44,"locale":29},{"sys":19785},{"type":12,"linkType":13,"id":14},{"sys":19787},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19789},{"url":462,"details":19790,"fileName":468,"contentType":469},{"size":464,"image":19791},{"width":466,"height":467},{"sys":19793,"fields":19796},{"id":19794,"createdAt":19795},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":19797,"slug":19798,"articleIntro":19799,"category":19800},"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.",[19801],{"metadata":19802,"sys":19805,"fields":19812},{"tags":19803,"concepts":19804},[],[],{"space":19806,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19808,"publishedVersion":418,"revision":62,"contentType":19810,"locale":29},{"sys":19807},{"type":12,"linkType":13,"id":14},{"sys":19809},{"id":21,"type":12,"linkType":22},{"sys":19811},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19813,"metaTitle":428,"metaDescription":429,"mainTitle":19814,"subtitle":447,"heroImage":19829,"ctaButton":470,"ctaLink":471},[427],{"data":19815,"content":19816,"nodeType":74},{},[19817,19823],{"data":19818,"content":19819,"nodeType":78},{},[19820],{"data":19821,"marks":19822,"value":439,"nodeType":82},{},[],{"data":19824,"content":19825,"nodeType":87},{},[19826],{"data":19827,"marks":19828,"value":446,"nodeType":82},{},[],{"metadata":19830,"sys":19833,"fields":19838},{"tags":19831,"concepts":19832},[],[],{"space":19834,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19836,"publishedVersion":62,"revision":44,"locale":29},{"sys":19835},{"type":12,"linkType":13,"id":14},{"sys":19837},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19839},{"url":462,"details":19840,"fileName":468,"contentType":469},{"size":464,"image":19841},{"width":466,"height":467},{"sys":19843,"fields":19846},{"id":19844,"createdAt":19845},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":19847,"slug":19848,"articleIntro":-1,"category":19849},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[19850],{"metadata":19851,"sys":19854,"fields":19861},{"tags":19852,"concepts":19853},[],[],{"space":19855,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19857,"publishedVersion":418,"revision":62,"contentType":19859,"locale":29},{"sys":19856},{"type":12,"linkType":13,"id":14},{"sys":19858},{"id":21,"type":12,"linkType":22},{"sys":19860},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19862,"metaTitle":428,"metaDescription":429,"mainTitle":19863,"subtitle":447,"heroImage":19878,"ctaButton":470,"ctaLink":471},[427],{"data":19864,"content":19865,"nodeType":74},{},[19866,19872],{"data":19867,"content":19868,"nodeType":78},{},[19869],{"data":19870,"marks":19871,"value":439,"nodeType":82},{},[],{"data":19873,"content":19874,"nodeType":87},{},[19875],{"data":19876,"marks":19877,"value":446,"nodeType":82},{},[],{"metadata":19879,"sys":19882,"fields":19887},{"tags":19880,"concepts":19881},[],[],{"space":19883,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19885,"publishedVersion":62,"revision":44,"locale":29},{"sys":19884},{"type":12,"linkType":13,"id":14},{"sys":19886},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19888},{"url":462,"details":19889,"fileName":468,"contentType":469},{"size":464,"image":19890},{"width":466,"height":467},{"sys":19892,"fields":19895},{"id":19893,"createdAt":19894},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":19896,"slug":19897,"articleIntro":19896,"category":19898},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[19899],{"metadata":19900,"sys":19903,"fields":19910},{"tags":19901,"concepts":19902},[],[],{"space":19904,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19906,"publishedVersion":418,"revision":62,"contentType":19908,"locale":29},{"sys":19905},{"type":12,"linkType":13,"id":14},{"sys":19907},{"id":21,"type":12,"linkType":22},{"sys":19909},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19911,"metaTitle":428,"metaDescription":429,"mainTitle":19912,"subtitle":447,"heroImage":19927,"ctaButton":470,"ctaLink":471},[427],{"data":19913,"content":19914,"nodeType":74},{},[19915,19921],{"data":19916,"content":19917,"nodeType":78},{},[19918],{"data":19919,"marks":19920,"value":439,"nodeType":82},{},[],{"data":19922,"content":19923,"nodeType":87},{},[19924],{"data":19925,"marks":19926,"value":446,"nodeType":82},{},[],{"metadata":19928,"sys":19931,"fields":19936},{"tags":19929,"concepts":19930},[],[],{"space":19932,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19934,"publishedVersion":62,"revision":44,"locale":29},{"sys":19933},{"type":12,"linkType":13,"id":14},{"sys":19935},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19937},{"url":462,"details":19938,"fileName":468,"contentType":469},{"size":464,"image":19939},{"width":466,"height":467},{"sys":19941,"fields":19944},{"id":19942,"createdAt":19943},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":19945,"slug":19946,"articleIntro":-1,"category":19947},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[19948],{"metadata":19949,"sys":19952,"fields":19959},{"tags":19950,"concepts":19951},[],[],{"space":19953,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":19955,"publishedVersion":418,"revision":62,"contentType":19957,"locale":29},{"sys":19954},{"type":12,"linkType":13,"id":14},{"sys":19956},{"id":21,"type":12,"linkType":22},{"sys":19958},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":19960,"metaTitle":428,"metaDescription":429,"mainTitle":19961,"subtitle":447,"heroImage":19976,"ctaButton":470,"ctaLink":471},[427],{"data":19962,"content":19963,"nodeType":74},{},[19964,19970],{"data":19965,"content":19966,"nodeType":78},{},[19967],{"data":19968,"marks":19969,"value":439,"nodeType":82},{},[],{"data":19971,"content":19972,"nodeType":87},{},[19973],{"data":19974,"marks":19975,"value":446,"nodeType":82},{},[],{"metadata":19977,"sys":19980,"fields":19985},{"tags":19978,"concepts":19979},[],[],{"space":19981,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":19983,"publishedVersion":62,"revision":44,"locale":29},{"sys":19982},{"type":12,"linkType":13,"id":14},{"sys":19984},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":19986},{"url":462,"details":19987,"fileName":468,"contentType":469},{"size":464,"image":19988},{"width":466,"height":467},{"sys":19990,"fields":19993},{"id":19991,"createdAt":19992},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":19994,"slug":19995,"articleIntro":19994,"category":19996},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[19997],{"metadata":19998,"sys":20001,"fields":20008},{"tags":19999,"concepts":20000},[],[],{"space":20002,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20004,"publishedVersion":418,"revision":62,"contentType":20006,"locale":29},{"sys":20003},{"type":12,"linkType":13,"id":14},{"sys":20005},{"id":21,"type":12,"linkType":22},{"sys":20007},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20009,"metaTitle":428,"metaDescription":429,"mainTitle":20010,"subtitle":447,"heroImage":20025,"ctaButton":470,"ctaLink":471},[427],{"data":20011,"content":20012,"nodeType":74},{},[20013,20019],{"data":20014,"content":20015,"nodeType":78},{},[20016],{"data":20017,"marks":20018,"value":439,"nodeType":82},{},[],{"data":20020,"content":20021,"nodeType":87},{},[20022],{"data":20023,"marks":20024,"value":446,"nodeType":82},{},[],{"metadata":20026,"sys":20029,"fields":20034},{"tags":20027,"concepts":20028},[],[],{"space":20030,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20032,"publishedVersion":62,"revision":44,"locale":29},{"sys":20031},{"type":12,"linkType":13,"id":14},{"sys":20033},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20035},{"url":462,"details":20036,"fileName":468,"contentType":469},{"size":464,"image":20037},{"width":466,"height":467},{"sys":20039,"fields":20042},{"id":20040,"createdAt":20041},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":20043,"slug":20044,"articleIntro":-1,"category":20045},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[20046],{"metadata":20047,"sys":20050,"fields":20057},{"tags":20048,"concepts":20049},[],[],{"space":20051,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20053,"publishedVersion":418,"revision":62,"contentType":20055,"locale":29},{"sys":20052},{"type":12,"linkType":13,"id":14},{"sys":20054},{"id":21,"type":12,"linkType":22},{"sys":20056},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20058,"metaTitle":428,"metaDescription":429,"mainTitle":20059,"subtitle":447,"heroImage":20074,"ctaButton":470,"ctaLink":471},[427],{"data":20060,"content":20061,"nodeType":74},{},[20062,20068],{"data":20063,"content":20064,"nodeType":78},{},[20065],{"data":20066,"marks":20067,"value":439,"nodeType":82},{},[],{"data":20069,"content":20070,"nodeType":87},{},[20071],{"data":20072,"marks":20073,"value":446,"nodeType":82},{},[],{"metadata":20075,"sys":20078,"fields":20083},{"tags":20076,"concepts":20077},[],[],{"space":20079,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20081,"publishedVersion":62,"revision":44,"locale":29},{"sys":20080},{"type":12,"linkType":13,"id":14},{"sys":20082},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20084},{"url":462,"details":20085,"fileName":468,"contentType":469},{"size":464,"image":20086},{"width":466,"height":467},{"sys":20088,"fields":20091},{"id":20089,"createdAt":20090},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":20092,"slug":20093,"articleIntro":20092,"category":20094},"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",[20095],{"metadata":20096,"sys":20099,"fields":20106},{"tags":20097,"concepts":20098},[],[],{"space":20100,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20102,"publishedVersion":418,"revision":62,"contentType":20104,"locale":29},{"sys":20101},{"type":12,"linkType":13,"id":14},{"sys":20103},{"id":21,"type":12,"linkType":22},{"sys":20105},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20107,"metaTitle":428,"metaDescription":429,"mainTitle":20108,"subtitle":447,"heroImage":20123,"ctaButton":470,"ctaLink":471},[427],{"data":20109,"content":20110,"nodeType":74},{},[20111,20117],{"data":20112,"content":20113,"nodeType":78},{},[20114],{"data":20115,"marks":20116,"value":439,"nodeType":82},{},[],{"data":20118,"content":20119,"nodeType":87},{},[20120],{"data":20121,"marks":20122,"value":446,"nodeType":82},{},[],{"metadata":20124,"sys":20127,"fields":20132},{"tags":20125,"concepts":20126},[],[],{"space":20128,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20130,"publishedVersion":62,"revision":44,"locale":29},{"sys":20129},{"type":12,"linkType":13,"id":14},{"sys":20131},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20133},{"url":462,"details":20134,"fileName":468,"contentType":469},{"size":464,"image":20135},{"width":466,"height":467},{"sys":20137,"fields":20140},{"id":20138,"createdAt":20139},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":20141,"slug":20142,"articleIntro":20141,"category":20143},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[20144],{"metadata":20145,"sys":20148,"fields":20155},{"tags":20146,"concepts":20147},[],[],{"space":20149,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20151,"publishedVersion":418,"revision":62,"contentType":20153,"locale":29},{"sys":20150},{"type":12,"linkType":13,"id":14},{"sys":20152},{"id":21,"type":12,"linkType":22},{"sys":20154},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20156,"metaTitle":428,"metaDescription":429,"mainTitle":20157,"subtitle":447,"heroImage":20172,"ctaButton":470,"ctaLink":471},[427],{"data":20158,"content":20159,"nodeType":74},{},[20160,20166],{"data":20161,"content":20162,"nodeType":78},{},[20163],{"data":20164,"marks":20165,"value":439,"nodeType":82},{},[],{"data":20167,"content":20168,"nodeType":87},{},[20169],{"data":20170,"marks":20171,"value":446,"nodeType":82},{},[],{"metadata":20173,"sys":20176,"fields":20181},{"tags":20174,"concepts":20175},[],[],{"space":20177,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20179,"publishedVersion":62,"revision":44,"locale":29},{"sys":20178},{"type":12,"linkType":13,"id":14},{"sys":20180},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20182},{"url":462,"details":20183,"fileName":468,"contentType":469},{"size":464,"image":20184},{"width":466,"height":467},{"sys":20186,"fields":20189},{"id":20187,"createdAt":20188},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":20190,"slug":20191,"articleIntro":20190,"category":20192},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[20193],{"metadata":20194,"sys":20197,"fields":20204},{"tags":20195,"concepts":20196},[],[],{"space":20198,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20200,"publishedVersion":418,"revision":62,"contentType":20202,"locale":29},{"sys":20199},{"type":12,"linkType":13,"id":14},{"sys":20201},{"id":21,"type":12,"linkType":22},{"sys":20203},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20205,"metaTitle":428,"metaDescription":429,"mainTitle":20206,"subtitle":447,"heroImage":20221,"ctaButton":470,"ctaLink":471},[427],{"data":20207,"content":20208,"nodeType":74},{},[20209,20215],{"data":20210,"content":20211,"nodeType":78},{},[20212],{"data":20213,"marks":20214,"value":439,"nodeType":82},{},[],{"data":20216,"content":20217,"nodeType":87},{},[20218],{"data":20219,"marks":20220,"value":446,"nodeType":82},{},[],{"metadata":20222,"sys":20225,"fields":20230},{"tags":20223,"concepts":20224},[],[],{"space":20226,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20228,"publishedVersion":62,"revision":44,"locale":29},{"sys":20227},{"type":12,"linkType":13,"id":14},{"sys":20229},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20231},{"url":462,"details":20232,"fileName":468,"contentType":469},{"size":464,"image":20233},{"width":466,"height":467},{"sys":20235,"fields":20238},{"id":20236,"createdAt":20237},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":20239,"slug":20240,"articleIntro":20239,"category":20241},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[20242],{"metadata":20243,"sys":20246,"fields":20253},{"tags":20244,"concepts":20245},[],[],{"space":20247,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20249,"publishedVersion":418,"revision":62,"contentType":20251,"locale":29},{"sys":20248},{"type":12,"linkType":13,"id":14},{"sys":20250},{"id":21,"type":12,"linkType":22},{"sys":20252},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20254,"metaTitle":428,"metaDescription":429,"mainTitle":20255,"subtitle":447,"heroImage":20270,"ctaButton":470,"ctaLink":471},[427],{"data":20256,"content":20257,"nodeType":74},{},[20258,20264],{"data":20259,"content":20260,"nodeType":78},{},[20261],{"data":20262,"marks":20263,"value":439,"nodeType":82},{},[],{"data":20265,"content":20266,"nodeType":87},{},[20267],{"data":20268,"marks":20269,"value":446,"nodeType":82},{},[],{"metadata":20271,"sys":20274,"fields":20279},{"tags":20272,"concepts":20273},[],[],{"space":20275,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20277,"publishedVersion":62,"revision":44,"locale":29},{"sys":20276},{"type":12,"linkType":13,"id":14},{"sys":20278},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20280},{"url":462,"details":20281,"fileName":468,"contentType":469},{"size":464,"image":20282},{"width":466,"height":467},{"sys":20284,"fields":20287},{"id":20285,"createdAt":20286},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":20288,"slug":20289,"articleIntro":-1,"category":20290},"Compte 628 - Divers","compte-628-divers",[20291],{"metadata":20292,"sys":20295,"fields":20302},{"tags":20293,"concepts":20294},[],[],{"space":20296,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20298,"publishedVersion":418,"revision":62,"contentType":20300,"locale":29},{"sys":20297},{"type":12,"linkType":13,"id":14},{"sys":20299},{"id":21,"type":12,"linkType":22},{"sys":20301},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20303,"metaTitle":428,"metaDescription":429,"mainTitle":20304,"subtitle":447,"heroImage":20319,"ctaButton":470,"ctaLink":471},[427],{"data":20305,"content":20306,"nodeType":74},{},[20307,20313],{"data":20308,"content":20309,"nodeType":78},{},[20310],{"data":20311,"marks":20312,"value":439,"nodeType":82},{},[],{"data":20314,"content":20315,"nodeType":87},{},[20316],{"data":20317,"marks":20318,"value":446,"nodeType":82},{},[],{"metadata":20320,"sys":20323,"fields":20328},{"tags":20321,"concepts":20322},[],[],{"space":20324,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20326,"publishedVersion":62,"revision":44,"locale":29},{"sys":20325},{"type":12,"linkType":13,"id":14},{"sys":20327},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20329},{"url":462,"details":20330,"fileName":468,"contentType":469},{"size":464,"image":20331},{"width":466,"height":467},{"sys":20333,"fields":20336},{"id":20334,"createdAt":20335},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":20337,"slug":20338,"articleIntro":20337,"category":20339},"6232 - Echantillons","compte-6232-echantillons",[20340],{"metadata":20341,"sys":20344,"fields":20351},{"tags":20342,"concepts":20343},[],[],{"space":20345,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20347,"publishedVersion":418,"revision":62,"contentType":20349,"locale":29},{"sys":20346},{"type":12,"linkType":13,"id":14},{"sys":20348},{"id":21,"type":12,"linkType":22},{"sys":20350},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20352,"metaTitle":428,"metaDescription":429,"mainTitle":20353,"subtitle":447,"heroImage":20368,"ctaButton":470,"ctaLink":471},[427],{"data":20354,"content":20355,"nodeType":74},{},[20356,20362],{"data":20357,"content":20358,"nodeType":78},{},[20359],{"data":20360,"marks":20361,"value":439,"nodeType":82},{},[],{"data":20363,"content":20364,"nodeType":87},{},[20365],{"data":20366,"marks":20367,"value":446,"nodeType":82},{},[],{"metadata":20369,"sys":20372,"fields":20377},{"tags":20370,"concepts":20371},[],[],{"space":20373,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20375,"publishedVersion":62,"revision":44,"locale":29},{"sys":20374},{"type":12,"linkType":13,"id":14},{"sys":20376},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20378},{"url":462,"details":20379,"fileName":468,"contentType":469},{"size":464,"image":20380},{"width":466,"height":467},{"sys":20382,"fields":20385},{"id":20383,"createdAt":20384},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":20386,"slug":20387,"articleIntro":20386,"category":20388},"2768 - Intérêts courus","compte-2768-interets-courus",[20389],{"metadata":20390,"sys":20393,"fields":20400},{"tags":20391,"concepts":20392},[],[],{"space":20394,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20396,"publishedVersion":418,"revision":62,"contentType":20398,"locale":29},{"sys":20395},{"type":12,"linkType":13,"id":14},{"sys":20397},{"id":21,"type":12,"linkType":22},{"sys":20399},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20401,"metaTitle":428,"metaDescription":429,"mainTitle":20402,"subtitle":447,"heroImage":20417,"ctaButton":470,"ctaLink":471},[427],{"data":20403,"content":20404,"nodeType":74},{},[20405,20411],{"data":20406,"content":20407,"nodeType":78},{},[20408],{"data":20409,"marks":20410,"value":439,"nodeType":82},{},[],{"data":20412,"content":20413,"nodeType":87},{},[20414],{"data":20415,"marks":20416,"value":446,"nodeType":82},{},[],{"metadata":20418,"sys":20421,"fields":20426},{"tags":20419,"concepts":20420},[],[],{"space":20422,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20424,"publishedVersion":62,"revision":44,"locale":29},{"sys":20423},{"type":12,"linkType":13,"id":14},{"sys":20425},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20427},{"url":462,"details":20428,"fileName":468,"contentType":469},{"size":464,"image":20429},{"width":466,"height":467},{"sys":20431,"fields":20434},{"id":20432,"createdAt":20433},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":20435,"slug":20436,"articleIntro":20435,"category":20437},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[20438],{"metadata":20439,"sys":20442,"fields":20449},{"tags":20440,"concepts":20441},[],[],{"space":20443,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20445,"publishedVersion":418,"revision":62,"contentType":20447,"locale":29},{"sys":20444},{"type":12,"linkType":13,"id":14},{"sys":20446},{"id":21,"type":12,"linkType":22},{"sys":20448},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20450,"metaTitle":428,"metaDescription":429,"mainTitle":20451,"subtitle":447,"heroImage":20466,"ctaButton":470,"ctaLink":471},[427],{"data":20452,"content":20453,"nodeType":74},{},[20454,20460],{"data":20455,"content":20456,"nodeType":78},{},[20457],{"data":20458,"marks":20459,"value":439,"nodeType":82},{},[],{"data":20461,"content":20462,"nodeType":87},{},[20463],{"data":20464,"marks":20465,"value":446,"nodeType":82},{},[],{"metadata":20467,"sys":20470,"fields":20475},{"tags":20468,"concepts":20469},[],[],{"space":20471,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20473,"publishedVersion":62,"revision":44,"locale":29},{"sys":20472},{"type":12,"linkType":13,"id":14},{"sys":20474},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20476},{"url":462,"details":20477,"fileName":468,"contentType":469},{"size":464,"image":20478},{"width":466,"height":467},{"sys":20480,"fields":20483},{"id":20481,"createdAt":20482},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":20484,"slug":20485,"articleIntro":20484,"category":20486},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[20487],{"metadata":20488,"sys":20491,"fields":20498},{"tags":20489,"concepts":20490},[],[],{"space":20492,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20494,"publishedVersion":418,"revision":62,"contentType":20496,"locale":29},{"sys":20493},{"type":12,"linkType":13,"id":14},{"sys":20495},{"id":21,"type":12,"linkType":22},{"sys":20497},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20499,"metaTitle":428,"metaDescription":429,"mainTitle":20500,"subtitle":447,"heroImage":20515,"ctaButton":470,"ctaLink":471},[427],{"data":20501,"content":20502,"nodeType":74},{},[20503,20509],{"data":20504,"content":20505,"nodeType":78},{},[20506],{"data":20507,"marks":20508,"value":439,"nodeType":82},{},[],{"data":20510,"content":20511,"nodeType":87},{},[20512],{"data":20513,"marks":20514,"value":446,"nodeType":82},{},[],{"metadata":20516,"sys":20519,"fields":20524},{"tags":20517,"concepts":20518},[],[],{"space":20520,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20522,"publishedVersion":62,"revision":44,"locale":29},{"sys":20521},{"type":12,"linkType":13,"id":14},{"sys":20523},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20525},{"url":462,"details":20526,"fileName":468,"contentType":469},{"size":464,"image":20527},{"width":466,"height":467},{"sys":20529,"fields":20532},{"id":20530,"createdAt":20531},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":20533,"slug":20534,"articleIntro":20533,"category":20535},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[20536],{"metadata":20537,"sys":20540,"fields":20547},{"tags":20538,"concepts":20539},[],[],{"space":20541,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20543,"publishedVersion":418,"revision":62,"contentType":20545,"locale":29},{"sys":20542},{"type":12,"linkType":13,"id":14},{"sys":20544},{"id":21,"type":12,"linkType":22},{"sys":20546},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20548,"metaTitle":428,"metaDescription":429,"mainTitle":20549,"subtitle":447,"heroImage":20564,"ctaButton":470,"ctaLink":471},[427],{"data":20550,"content":20551,"nodeType":74},{},[20552,20558],{"data":20553,"content":20554,"nodeType":78},{},[20555],{"data":20556,"marks":20557,"value":439,"nodeType":82},{},[],{"data":20559,"content":20560,"nodeType":87},{},[20561],{"data":20562,"marks":20563,"value":446,"nodeType":82},{},[],{"metadata":20565,"sys":20568,"fields":20573},{"tags":20566,"concepts":20567},[],[],{"space":20569,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20571,"publishedVersion":62,"revision":44,"locale":29},{"sys":20570},{"type":12,"linkType":13,"id":14},{"sys":20572},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20574},{"url":462,"details":20575,"fileName":468,"contentType":469},{"size":464,"image":20576},{"width":466,"height":467},{"sys":20578,"fields":20581},{"id":20579,"createdAt":20580},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":20582,"slug":20583,"articleIntro":20584,"category":20585},"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.",[20586],{"metadata":20587,"sys":20590,"fields":20597},{"tags":20588,"concepts":20589},[],[],{"space":20591,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20593,"publishedVersion":418,"revision":62,"contentType":20595,"locale":29},{"sys":20592},{"type":12,"linkType":13,"id":14},{"sys":20594},{"id":21,"type":12,"linkType":22},{"sys":20596},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20598,"metaTitle":428,"metaDescription":429,"mainTitle":20599,"subtitle":447,"heroImage":20614,"ctaButton":470,"ctaLink":471},[427],{"data":20600,"content":20601,"nodeType":74},{},[20602,20608],{"data":20603,"content":20604,"nodeType":78},{},[20605],{"data":20606,"marks":20607,"value":439,"nodeType":82},{},[],{"data":20609,"content":20610,"nodeType":87},{},[20611],{"data":20612,"marks":20613,"value":446,"nodeType":82},{},[],{"metadata":20615,"sys":20618,"fields":20623},{"tags":20616,"concepts":20617},[],[],{"space":20619,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20621,"publishedVersion":62,"revision":44,"locale":29},{"sys":20620},{"type":12,"linkType":13,"id":14},{"sys":20622},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20624},{"url":462,"details":20625,"fileName":468,"contentType":469},{"size":464,"image":20626},{"width":466,"height":467},{"sys":20628,"fields":20630},{"id":20629,"createdAt":10334},"4kVdSdLvBSCpwNNFzLzom2",{"title":20631,"slug":20632,"articleIntro":20631,"category":20633},"335 - Travaux en cours","compte-335-travaux-en-cours",[20634],{"metadata":20635,"sys":20638,"fields":20645},{"tags":20636,"concepts":20637},[],[],{"space":20639,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20641,"publishedVersion":418,"revision":62,"contentType":20643,"locale":29},{"sys":20640},{"type":12,"linkType":13,"id":14},{"sys":20642},{"id":21,"type":12,"linkType":22},{"sys":20644},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20646,"metaTitle":428,"metaDescription":429,"mainTitle":20647,"subtitle":447,"heroImage":20662,"ctaButton":470,"ctaLink":471},[427],{"data":20648,"content":20649,"nodeType":74},{},[20650,20656],{"data":20651,"content":20652,"nodeType":78},{},[20653],{"data":20654,"marks":20655,"value":439,"nodeType":82},{},[],{"data":20657,"content":20658,"nodeType":87},{},[20659],{"data":20660,"marks":20661,"value":446,"nodeType":82},{},[],{"metadata":20663,"sys":20666,"fields":20671},{"tags":20664,"concepts":20665},[],[],{"space":20667,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20669,"publishedVersion":62,"revision":44,"locale":29},{"sys":20668},{"type":12,"linkType":13,"id":14},{"sys":20670},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20672},{"url":462,"details":20673,"fileName":468,"contentType":469},{"size":464,"image":20674},{"width":466,"height":467},{"sys":20676,"fields":20679},{"id":20677,"createdAt":20678},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":20680,"slug":20681,"articleIntro":20680,"category":20682},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[20683],{"metadata":20684,"sys":20687,"fields":20694},{"tags":20685,"concepts":20686},[],[],{"space":20688,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20690,"publishedVersion":418,"revision":62,"contentType":20692,"locale":29},{"sys":20689},{"type":12,"linkType":13,"id":14},{"sys":20691},{"id":21,"type":12,"linkType":22},{"sys":20693},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20695,"metaTitle":428,"metaDescription":429,"mainTitle":20696,"subtitle":447,"heroImage":20711,"ctaButton":470,"ctaLink":471},[427],{"data":20697,"content":20698,"nodeType":74},{},[20699,20705],{"data":20700,"content":20701,"nodeType":78},{},[20702],{"data":20703,"marks":20704,"value":439,"nodeType":82},{},[],{"data":20706,"content":20707,"nodeType":87},{},[20708],{"data":20709,"marks":20710,"value":446,"nodeType":82},{},[],{"metadata":20712,"sys":20715,"fields":20720},{"tags":20713,"concepts":20714},[],[],{"space":20716,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20718,"publishedVersion":62,"revision":44,"locale":29},{"sys":20717},{"type":12,"linkType":13,"id":14},{"sys":20719},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20721},{"url":462,"details":20722,"fileName":468,"contentType":469},{"size":464,"image":20723},{"width":466,"height":467},{"sys":20725,"fields":20728},{"id":20726,"createdAt":20727},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":20729,"slug":20730,"articleIntro":20729,"category":20731},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[20732],{"metadata":20733,"sys":20736,"fields":20743},{"tags":20734,"concepts":20735},[],[],{"space":20737,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20739,"publishedVersion":418,"revision":62,"contentType":20741,"locale":29},{"sys":20738},{"type":12,"linkType":13,"id":14},{"sys":20740},{"id":21,"type":12,"linkType":22},{"sys":20742},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20744,"metaTitle":428,"metaDescription":429,"mainTitle":20745,"subtitle":447,"heroImage":20760,"ctaButton":470,"ctaLink":471},[427],{"data":20746,"content":20747,"nodeType":74},{},[20748,20754],{"data":20749,"content":20750,"nodeType":78},{},[20751],{"data":20752,"marks":20753,"value":439,"nodeType":82},{},[],{"data":20755,"content":20756,"nodeType":87},{},[20757],{"data":20758,"marks":20759,"value":446,"nodeType":82},{},[],{"metadata":20761,"sys":20764,"fields":20769},{"tags":20762,"concepts":20763},[],[],{"space":20765,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20767,"publishedVersion":62,"revision":44,"locale":29},{"sys":20766},{"type":12,"linkType":13,"id":14},{"sys":20768},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20770},{"url":462,"details":20771,"fileName":468,"contentType":469},{"size":464,"image":20772},{"width":466,"height":467},{"sys":20774,"fields":20777},{"id":20775,"createdAt":20776},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":20778,"slug":20779,"articleIntro":-1,"category":20780},"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",[20781],{"metadata":20782,"sys":20785,"fields":20792},{"tags":20783,"concepts":20784},[],[],{"space":20786,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20788,"publishedVersion":418,"revision":62,"contentType":20790,"locale":29},{"sys":20787},{"type":12,"linkType":13,"id":14},{"sys":20789},{"id":21,"type":12,"linkType":22},{"sys":20791},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20793,"metaTitle":428,"metaDescription":429,"mainTitle":20794,"subtitle":447,"heroImage":20809,"ctaButton":470,"ctaLink":471},[427],{"data":20795,"content":20796,"nodeType":74},{},[20797,20803],{"data":20798,"content":20799,"nodeType":78},{},[20800],{"data":20801,"marks":20802,"value":439,"nodeType":82},{},[],{"data":20804,"content":20805,"nodeType":87},{},[20806],{"data":20807,"marks":20808,"value":446,"nodeType":82},{},[],{"metadata":20810,"sys":20813,"fields":20818},{"tags":20811,"concepts":20812},[],[],{"space":20814,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20816,"publishedVersion":62,"revision":44,"locale":29},{"sys":20815},{"type":12,"linkType":13,"id":14},{"sys":20817},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20819},{"url":462,"details":20820,"fileName":468,"contentType":469},{"size":464,"image":20821},{"width":466,"height":467},{"sys":20823,"fields":20826},{"id":20824,"createdAt":20825},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":20827,"slug":20828,"articleIntro":20827,"category":20829},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[20830],{"metadata":20831,"sys":20834,"fields":20841},{"tags":20832,"concepts":20833},[],[],{"space":20835,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20837,"publishedVersion":418,"revision":62,"contentType":20839,"locale":29},{"sys":20836},{"type":12,"linkType":13,"id":14},{"sys":20838},{"id":21,"type":12,"linkType":22},{"sys":20840},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20842,"metaTitle":428,"metaDescription":429,"mainTitle":20843,"subtitle":447,"heroImage":20858,"ctaButton":470,"ctaLink":471},[427],{"data":20844,"content":20845,"nodeType":74},{},[20846,20852],{"data":20847,"content":20848,"nodeType":78},{},[20849],{"data":20850,"marks":20851,"value":439,"nodeType":82},{},[],{"data":20853,"content":20854,"nodeType":87},{},[20855],{"data":20856,"marks":20857,"value":446,"nodeType":82},{},[],{"metadata":20859,"sys":20862,"fields":20867},{"tags":20860,"concepts":20861},[],[],{"space":20863,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20865,"publishedVersion":62,"revision":44,"locale":29},{"sys":20864},{"type":12,"linkType":13,"id":14},{"sys":20866},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20868},{"url":462,"details":20869,"fileName":468,"contentType":469},{"size":464,"image":20870},{"width":466,"height":467},{"sys":20872,"fields":20875},{"id":20873,"createdAt":20874},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":20876,"slug":20877,"articleIntro":20876,"category":20878},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[20879],{"metadata":20880,"sys":20883,"fields":20890},{"tags":20881,"concepts":20882},[],[],{"space":20884,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20886,"publishedVersion":418,"revision":62,"contentType":20888,"locale":29},{"sys":20885},{"type":12,"linkType":13,"id":14},{"sys":20887},{"id":21,"type":12,"linkType":22},{"sys":20889},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20891,"metaTitle":428,"metaDescription":429,"mainTitle":20892,"subtitle":447,"heroImage":20907,"ctaButton":470,"ctaLink":471},[427],{"data":20893,"content":20894,"nodeType":74},{},[20895,20901],{"data":20896,"content":20897,"nodeType":78},{},[20898],{"data":20899,"marks":20900,"value":439,"nodeType":82},{},[],{"data":20902,"content":20903,"nodeType":87},{},[20904],{"data":20905,"marks":20906,"value":446,"nodeType":82},{},[],{"metadata":20908,"sys":20911,"fields":20916},{"tags":20909,"concepts":20910},[],[],{"space":20912,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20914,"publishedVersion":62,"revision":44,"locale":29},{"sys":20913},{"type":12,"linkType":13,"id":14},{"sys":20915},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20917},{"url":462,"details":20918,"fileName":468,"contentType":469},{"size":464,"image":20919},{"width":466,"height":467},{"sys":20921,"fields":20924},{"id":20922,"createdAt":20923},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":20925,"slug":20926,"articleIntro":20925,"category":20927},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[20928],{"metadata":20929,"sys":20932,"fields":20939},{"tags":20930,"concepts":20931},[],[],{"space":20933,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20935,"publishedVersion":418,"revision":62,"contentType":20937,"locale":29},{"sys":20934},{"type":12,"linkType":13,"id":14},{"sys":20936},{"id":21,"type":12,"linkType":22},{"sys":20938},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20940,"metaTitle":428,"metaDescription":429,"mainTitle":20941,"subtitle":447,"heroImage":20956,"ctaButton":470,"ctaLink":471},[427],{"data":20942,"content":20943,"nodeType":74},{},[20944,20950],{"data":20945,"content":20946,"nodeType":78},{},[20947],{"data":20948,"marks":20949,"value":439,"nodeType":82},{},[],{"data":20951,"content":20952,"nodeType":87},{},[20953],{"data":20954,"marks":20955,"value":446,"nodeType":82},{},[],{"metadata":20957,"sys":20960,"fields":20965},{"tags":20958,"concepts":20959},[],[],{"space":20961,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":20963,"publishedVersion":62,"revision":44,"locale":29},{"sys":20962},{"type":12,"linkType":13,"id":14},{"sys":20964},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":20966},{"url":462,"details":20967,"fileName":468,"contentType":469},{"size":464,"image":20968},{"width":466,"height":467},{"sys":20970,"fields":20973},{"id":20971,"createdAt":20972},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":20974,"slug":20975,"articleIntro":20974,"category":20976},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[20977],{"metadata":20978,"sys":20981,"fields":20988},{"tags":20979,"concepts":20980},[],[],{"space":20982,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":20984,"publishedVersion":418,"revision":62,"contentType":20986,"locale":29},{"sys":20983},{"type":12,"linkType":13,"id":14},{"sys":20985},{"id":21,"type":12,"linkType":22},{"sys":20987},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":20989,"metaTitle":428,"metaDescription":429,"mainTitle":20990,"subtitle":447,"heroImage":21005,"ctaButton":470,"ctaLink":471},[427],{"data":20991,"content":20992,"nodeType":74},{},[20993,20999],{"data":20994,"content":20995,"nodeType":78},{},[20996],{"data":20997,"marks":20998,"value":439,"nodeType":82},{},[],{"data":21000,"content":21001,"nodeType":87},{},[21002],{"data":21003,"marks":21004,"value":446,"nodeType":82},{},[],{"metadata":21006,"sys":21009,"fields":21014},{"tags":21007,"concepts":21008},[],[],{"space":21010,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21012,"publishedVersion":62,"revision":44,"locale":29},{"sys":21011},{"type":12,"linkType":13,"id":14},{"sys":21013},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21015},{"url":462,"details":21016,"fileName":468,"contentType":469},{"size":464,"image":21017},{"width":466,"height":467},{"sys":21019,"fields":21022},{"id":21020,"createdAt":21021},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":21023,"slug":21024,"articleIntro":21023,"category":21025},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[21026],{"metadata":21027,"sys":21030,"fields":21037},{"tags":21028,"concepts":21029},[],[],{"space":21031,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21033,"publishedVersion":418,"revision":62,"contentType":21035,"locale":29},{"sys":21032},{"type":12,"linkType":13,"id":14},{"sys":21034},{"id":21,"type":12,"linkType":22},{"sys":21036},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21038,"metaTitle":428,"metaDescription":429,"mainTitle":21039,"subtitle":447,"heroImage":21054,"ctaButton":470,"ctaLink":471},[427],{"data":21040,"content":21041,"nodeType":74},{},[21042,21048],{"data":21043,"content":21044,"nodeType":78},{},[21045],{"data":21046,"marks":21047,"value":439,"nodeType":82},{},[],{"data":21049,"content":21050,"nodeType":87},{},[21051],{"data":21052,"marks":21053,"value":446,"nodeType":82},{},[],{"metadata":21055,"sys":21058,"fields":21063},{"tags":21056,"concepts":21057},[],[],{"space":21059,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21061,"publishedVersion":62,"revision":44,"locale":29},{"sys":21060},{"type":12,"linkType":13,"id":14},{"sys":21062},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21064},{"url":462,"details":21065,"fileName":468,"contentType":469},{"size":464,"image":21066},{"width":466,"height":467},{"sys":21068,"fields":21071},{"id":21069,"createdAt":21070},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":21072,"slug":21073,"articleIntro":21072,"category":21074},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[21075],{"metadata":21076,"sys":21079,"fields":21086},{"tags":21077,"concepts":21078},[],[],{"space":21080,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21082,"publishedVersion":418,"revision":62,"contentType":21084,"locale":29},{"sys":21081},{"type":12,"linkType":13,"id":14},{"sys":21083},{"id":21,"type":12,"linkType":22},{"sys":21085},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21087,"metaTitle":428,"metaDescription":429,"mainTitle":21088,"subtitle":447,"heroImage":21103,"ctaButton":470,"ctaLink":471},[427],{"data":21089,"content":21090,"nodeType":74},{},[21091,21097],{"data":21092,"content":21093,"nodeType":78},{},[21094],{"data":21095,"marks":21096,"value":439,"nodeType":82},{},[],{"data":21098,"content":21099,"nodeType":87},{},[21100],{"data":21101,"marks":21102,"value":446,"nodeType":82},{},[],{"metadata":21104,"sys":21107,"fields":21112},{"tags":21105,"concepts":21106},[],[],{"space":21108,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21110,"publishedVersion":62,"revision":44,"locale":29},{"sys":21109},{"type":12,"linkType":13,"id":14},{"sys":21111},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21113},{"url":462,"details":21114,"fileName":468,"contentType":469},{"size":464,"image":21115},{"width":466,"height":467},{"sys":21117,"fields":21120},{"id":21118,"createdAt":21119},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":21121,"slug":21122,"articleIntro":-1,"category":21123},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[21124],{"metadata":21125,"sys":21128,"fields":21135},{"tags":21126,"concepts":21127},[],[],{"space":21129,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21131,"publishedVersion":418,"revision":62,"contentType":21133,"locale":29},{"sys":21130},{"type":12,"linkType":13,"id":14},{"sys":21132},{"id":21,"type":12,"linkType":22},{"sys":21134},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21136,"metaTitle":428,"metaDescription":429,"mainTitle":21137,"subtitle":447,"heroImage":21152,"ctaButton":470,"ctaLink":471},[427],{"data":21138,"content":21139,"nodeType":74},{},[21140,21146],{"data":21141,"content":21142,"nodeType":78},{},[21143],{"data":21144,"marks":21145,"value":439,"nodeType":82},{},[],{"data":21147,"content":21148,"nodeType":87},{},[21149],{"data":21150,"marks":21151,"value":446,"nodeType":82},{},[],{"metadata":21153,"sys":21156,"fields":21161},{"tags":21154,"concepts":21155},[],[],{"space":21157,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21159,"publishedVersion":62,"revision":44,"locale":29},{"sys":21158},{"type":12,"linkType":13,"id":14},{"sys":21160},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21162},{"url":462,"details":21163,"fileName":468,"contentType":469},{"size":464,"image":21164},{"width":466,"height":467},{"sys":21166,"fields":21169},{"id":21167,"createdAt":21168},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":21170,"slug":21171,"articleIntro":-1,"category":21172},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[21173],{"metadata":21174,"sys":21177,"fields":21184},{"tags":21175,"concepts":21176},[],[],{"space":21178,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21180,"publishedVersion":418,"revision":62,"contentType":21182,"locale":29},{"sys":21179},{"type":12,"linkType":13,"id":14},{"sys":21181},{"id":21,"type":12,"linkType":22},{"sys":21183},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21185,"metaTitle":428,"metaDescription":429,"mainTitle":21186,"subtitle":447,"heroImage":21201,"ctaButton":470,"ctaLink":471},[427],{"data":21187,"content":21188,"nodeType":74},{},[21189,21195],{"data":21190,"content":21191,"nodeType":78},{},[21192],{"data":21193,"marks":21194,"value":439,"nodeType":82},{},[],{"data":21196,"content":21197,"nodeType":87},{},[21198],{"data":21199,"marks":21200,"value":446,"nodeType":82},{},[],{"metadata":21202,"sys":21205,"fields":21210},{"tags":21203,"concepts":21204},[],[],{"space":21206,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21208,"publishedVersion":62,"revision":44,"locale":29},{"sys":21207},{"type":12,"linkType":13,"id":14},{"sys":21209},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21211},{"url":462,"details":21212,"fileName":468,"contentType":469},{"size":464,"image":21213},{"width":466,"height":467},{"sys":21215,"fields":21218},{"id":21216,"createdAt":21217},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":21219,"slug":21220,"articleIntro":21219,"category":21221},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[21222],{"metadata":21223,"sys":21226,"fields":21233},{"tags":21224,"concepts":21225},[],[],{"space":21227,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21229,"publishedVersion":418,"revision":62,"contentType":21231,"locale":29},{"sys":21228},{"type":12,"linkType":13,"id":14},{"sys":21230},{"id":21,"type":12,"linkType":22},{"sys":21232},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21234,"metaTitle":428,"metaDescription":429,"mainTitle":21235,"subtitle":447,"heroImage":21250,"ctaButton":470,"ctaLink":471},[427],{"data":21236,"content":21237,"nodeType":74},{},[21238,21244],{"data":21239,"content":21240,"nodeType":78},{},[21241],{"data":21242,"marks":21243,"value":439,"nodeType":82},{},[],{"data":21245,"content":21246,"nodeType":87},{},[21247],{"data":21248,"marks":21249,"value":446,"nodeType":82},{},[],{"metadata":21251,"sys":21254,"fields":21259},{"tags":21252,"concepts":21253},[],[],{"space":21255,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21257,"publishedVersion":62,"revision":44,"locale":29},{"sys":21256},{"type":12,"linkType":13,"id":14},{"sys":21258},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21260},{"url":462,"details":21261,"fileName":468,"contentType":469},{"size":464,"image":21262},{"width":466,"height":467},{"sys":21264,"fields":21266},{"id":21265,"createdAt":13226},"1gL1TVBdSVq2maqsnWjSUW",{"title":21267,"slug":21268,"articleIntro":-1,"category":21269},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[21270],{"metadata":21271,"sys":21274,"fields":21281},{"tags":21272,"concepts":21273},[],[],{"space":21275,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21277,"publishedVersion":418,"revision":62,"contentType":21279,"locale":29},{"sys":21276},{"type":12,"linkType":13,"id":14},{"sys":21278},{"id":21,"type":12,"linkType":22},{"sys":21280},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21282,"metaTitle":428,"metaDescription":429,"mainTitle":21283,"subtitle":447,"heroImage":21298,"ctaButton":470,"ctaLink":471},[427],{"data":21284,"content":21285,"nodeType":74},{},[21286,21292],{"data":21287,"content":21288,"nodeType":78},{},[21289],{"data":21290,"marks":21291,"value":439,"nodeType":82},{},[],{"data":21293,"content":21294,"nodeType":87},{},[21295],{"data":21296,"marks":21297,"value":446,"nodeType":82},{},[],{"metadata":21299,"sys":21302,"fields":21307},{"tags":21300,"concepts":21301},[],[],{"space":21303,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21305,"publishedVersion":62,"revision":44,"locale":29},{"sys":21304},{"type":12,"linkType":13,"id":14},{"sys":21306},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21308},{"url":462,"details":21309,"fileName":468,"contentType":469},{"size":464,"image":21310},{"width":466,"height":467},{"sys":21312,"fields":21315},{"id":21313,"createdAt":21314},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":21316,"slug":21317,"articleIntro":-1,"category":21318},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[21319],{"metadata":21320,"sys":21323,"fields":21330},{"tags":21321,"concepts":21322},[],[],{"space":21324,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21326,"publishedVersion":418,"revision":62,"contentType":21328,"locale":29},{"sys":21325},{"type":12,"linkType":13,"id":14},{"sys":21327},{"id":21,"type":12,"linkType":22},{"sys":21329},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21331,"metaTitle":428,"metaDescription":429,"mainTitle":21332,"subtitle":447,"heroImage":21347,"ctaButton":470,"ctaLink":471},[427],{"data":21333,"content":21334,"nodeType":74},{},[21335,21341],{"data":21336,"content":21337,"nodeType":78},{},[21338],{"data":21339,"marks":21340,"value":439,"nodeType":82},{},[],{"data":21342,"content":21343,"nodeType":87},{},[21344],{"data":21345,"marks":21346,"value":446,"nodeType":82},{},[],{"metadata":21348,"sys":21351,"fields":21356},{"tags":21349,"concepts":21350},[],[],{"space":21352,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21354,"publishedVersion":62,"revision":44,"locale":29},{"sys":21353},{"type":12,"linkType":13,"id":14},{"sys":21355},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21357},{"url":462,"details":21358,"fileName":468,"contentType":469},{"size":464,"image":21359},{"width":466,"height":467},{"sys":21361,"fields":21364},{"id":21362,"createdAt":21363},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":21365,"slug":21366,"articleIntro":21365,"category":21367},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[21368],{"metadata":21369,"sys":21372,"fields":21379},{"tags":21370,"concepts":21371},[],[],{"space":21373,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21375,"publishedVersion":418,"revision":62,"contentType":21377,"locale":29},{"sys":21374},{"type":12,"linkType":13,"id":14},{"sys":21376},{"id":21,"type":12,"linkType":22},{"sys":21378},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21380,"metaTitle":428,"metaDescription":429,"mainTitle":21381,"subtitle":447,"heroImage":21396,"ctaButton":470,"ctaLink":471},[427],{"data":21382,"content":21383,"nodeType":74},{},[21384,21390],{"data":21385,"content":21386,"nodeType":78},{},[21387],{"data":21388,"marks":21389,"value":439,"nodeType":82},{},[],{"data":21391,"content":21392,"nodeType":87},{},[21393],{"data":21394,"marks":21395,"value":446,"nodeType":82},{},[],{"metadata":21397,"sys":21400,"fields":21405},{"tags":21398,"concepts":21399},[],[],{"space":21401,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21403,"publishedVersion":62,"revision":44,"locale":29},{"sys":21402},{"type":12,"linkType":13,"id":14},{"sys":21404},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21406},{"url":462,"details":21407,"fileName":468,"contentType":469},{"size":464,"image":21408},{"width":466,"height":467},{"sys":21410,"fields":21413},{"id":21411,"createdAt":21412},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":21414,"slug":21415,"articleIntro":21414,"category":21416},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[21417],{"metadata":21418,"sys":21421,"fields":21428},{"tags":21419,"concepts":21420},[],[],{"space":21422,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21424,"publishedVersion":418,"revision":62,"contentType":21426,"locale":29},{"sys":21423},{"type":12,"linkType":13,"id":14},{"sys":21425},{"id":21,"type":12,"linkType":22},{"sys":21427},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21429,"metaTitle":428,"metaDescription":429,"mainTitle":21430,"subtitle":447,"heroImage":21445,"ctaButton":470,"ctaLink":471},[427],{"data":21431,"content":21432,"nodeType":74},{},[21433,21439],{"data":21434,"content":21435,"nodeType":78},{},[21436],{"data":21437,"marks":21438,"value":439,"nodeType":82},{},[],{"data":21440,"content":21441,"nodeType":87},{},[21442],{"data":21443,"marks":21444,"value":446,"nodeType":82},{},[],{"metadata":21446,"sys":21449,"fields":21454},{"tags":21447,"concepts":21448},[],[],{"space":21450,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21452,"publishedVersion":62,"revision":44,"locale":29},{"sys":21451},{"type":12,"linkType":13,"id":14},{"sys":21453},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21455},{"url":462,"details":21456,"fileName":468,"contentType":469},{"size":464,"image":21457},{"width":466,"height":467},{"sys":21459,"fields":21462},{"id":21460,"createdAt":21461},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":21463,"slug":21464,"articleIntro":21463,"category":21465},"Compte 502 - Actions propres","compte-502-actions-propres",[21466],{"metadata":21467,"sys":21470,"fields":21477},{"tags":21468,"concepts":21469},[],[],{"space":21471,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21473,"publishedVersion":418,"revision":62,"contentType":21475,"locale":29},{"sys":21472},{"type":12,"linkType":13,"id":14},{"sys":21474},{"id":21,"type":12,"linkType":22},{"sys":21476},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21478,"metaTitle":428,"metaDescription":429,"mainTitle":21479,"subtitle":447,"heroImage":21494,"ctaButton":470,"ctaLink":471},[427],{"data":21480,"content":21481,"nodeType":74},{},[21482,21488],{"data":21483,"content":21484,"nodeType":78},{},[21485],{"data":21486,"marks":21487,"value":439,"nodeType":82},{},[],{"data":21489,"content":21490,"nodeType":87},{},[21491],{"data":21492,"marks":21493,"value":446,"nodeType":82},{},[],{"metadata":21495,"sys":21498,"fields":21503},{"tags":21496,"concepts":21497},[],[],{"space":21499,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21501,"publishedVersion":62,"revision":44,"locale":29},{"sys":21500},{"type":12,"linkType":13,"id":14},{"sys":21502},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21504},{"url":462,"details":21505,"fileName":468,"contentType":469},{"size":464,"image":21506},{"width":466,"height":467},{"sys":21508,"fields":21511},{"id":21509,"createdAt":21510},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":21512,"slug":21513,"articleIntro":-1,"category":21514},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[21515],{"metadata":21516,"sys":21519,"fields":21526},{"tags":21517,"concepts":21518},[],[],{"space":21520,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21522,"publishedVersion":418,"revision":62,"contentType":21524,"locale":29},{"sys":21521},{"type":12,"linkType":13,"id":14},{"sys":21523},{"id":21,"type":12,"linkType":22},{"sys":21525},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21527,"metaTitle":428,"metaDescription":429,"mainTitle":21528,"subtitle":447,"heroImage":21543,"ctaButton":470,"ctaLink":471},[427],{"data":21529,"content":21530,"nodeType":74},{},[21531,21537],{"data":21532,"content":21533,"nodeType":78},{},[21534],{"data":21535,"marks":21536,"value":439,"nodeType":82},{},[],{"data":21538,"content":21539,"nodeType":87},{},[21540],{"data":21541,"marks":21542,"value":446,"nodeType":82},{},[],{"metadata":21544,"sys":21547,"fields":21552},{"tags":21545,"concepts":21546},[],[],{"space":21548,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21550,"publishedVersion":62,"revision":44,"locale":29},{"sys":21549},{"type":12,"linkType":13,"id":14},{"sys":21551},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21553},{"url":462,"details":21554,"fileName":468,"contentType":469},{"size":464,"image":21555},{"width":466,"height":467},{"sys":21557,"fields":21560},{"id":21558,"createdAt":21559},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":21561,"slug":21562,"articleIntro":-1,"category":21563},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[21564],{"metadata":21565,"sys":21568,"fields":21575},{"tags":21566,"concepts":21567},[],[],{"space":21569,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21571,"publishedVersion":418,"revision":62,"contentType":21573,"locale":29},{"sys":21570},{"type":12,"linkType":13,"id":14},{"sys":21572},{"id":21,"type":12,"linkType":22},{"sys":21574},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21576,"metaTitle":428,"metaDescription":429,"mainTitle":21577,"subtitle":447,"heroImage":21592,"ctaButton":470,"ctaLink":471},[427],{"data":21578,"content":21579,"nodeType":74},{},[21580,21586],{"data":21581,"content":21582,"nodeType":78},{},[21583],{"data":21584,"marks":21585,"value":439,"nodeType":82},{},[],{"data":21587,"content":21588,"nodeType":87},{},[21589],{"data":21590,"marks":21591,"value":446,"nodeType":82},{},[],{"metadata":21593,"sys":21596,"fields":21601},{"tags":21594,"concepts":21595},[],[],{"space":21597,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21599,"publishedVersion":62,"revision":44,"locale":29},{"sys":21598},{"type":12,"linkType":13,"id":14},{"sys":21600},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21602},{"url":462,"details":21603,"fileName":468,"contentType":469},{"size":464,"image":21604},{"width":466,"height":467},{"sys":21606,"fields":21609},{"id":21607,"createdAt":21608},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":21610,"slug":21611,"articleIntro":21610,"category":21612},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[21613],{"metadata":21614,"sys":21617,"fields":21624},{"tags":21615,"concepts":21616},[],[],{"space":21618,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21620,"publishedVersion":418,"revision":62,"contentType":21622,"locale":29},{"sys":21619},{"type":12,"linkType":13,"id":14},{"sys":21621},{"id":21,"type":12,"linkType":22},{"sys":21623},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21625,"metaTitle":428,"metaDescription":429,"mainTitle":21626,"subtitle":447,"heroImage":21641,"ctaButton":470,"ctaLink":471},[427],{"data":21627,"content":21628,"nodeType":74},{},[21629,21635],{"data":21630,"content":21631,"nodeType":78},{},[21632],{"data":21633,"marks":21634,"value":439,"nodeType":82},{},[],{"data":21636,"content":21637,"nodeType":87},{},[21638],{"data":21639,"marks":21640,"value":446,"nodeType":82},{},[],{"metadata":21642,"sys":21645,"fields":21650},{"tags":21643,"concepts":21644},[],[],{"space":21646,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21648,"publishedVersion":62,"revision":44,"locale":29},{"sys":21647},{"type":12,"linkType":13,"id":14},{"sys":21649},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21651},{"url":462,"details":21652,"fileName":468,"contentType":469},{"size":464,"image":21653},{"width":466,"height":467},{"sys":21655,"fields":21658},{"id":21656,"createdAt":21657},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":21659,"slug":21660,"articleIntro":21659,"category":21661},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[21662],{"metadata":21663,"sys":21666,"fields":21673},{"tags":21664,"concepts":21665},[],[],{"space":21667,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21669,"publishedVersion":418,"revision":62,"contentType":21671,"locale":29},{"sys":21668},{"type":12,"linkType":13,"id":14},{"sys":21670},{"id":21,"type":12,"linkType":22},{"sys":21672},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21674,"metaTitle":428,"metaDescription":429,"mainTitle":21675,"subtitle":447,"heroImage":21690,"ctaButton":470,"ctaLink":471},[427],{"data":21676,"content":21677,"nodeType":74},{},[21678,21684],{"data":21679,"content":21680,"nodeType":78},{},[21681],{"data":21682,"marks":21683,"value":439,"nodeType":82},{},[],{"data":21685,"content":21686,"nodeType":87},{},[21687],{"data":21688,"marks":21689,"value":446,"nodeType":82},{},[],{"metadata":21691,"sys":21694,"fields":21699},{"tags":21692,"concepts":21693},[],[],{"space":21695,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21697,"publishedVersion":62,"revision":44,"locale":29},{"sys":21696},{"type":12,"linkType":13,"id":14},{"sys":21698},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21700},{"url":462,"details":21701,"fileName":468,"contentType":469},{"size":464,"image":21702},{"width":466,"height":467},{"sys":21704,"fields":21707},{"id":21705,"createdAt":21706},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":21708,"slug":21709,"articleIntro":21708,"category":21710},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[21711],{"metadata":21712,"sys":21715,"fields":21722},{"tags":21713,"concepts":21714},[],[],{"space":21716,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21718,"publishedVersion":418,"revision":62,"contentType":21720,"locale":29},{"sys":21717},{"type":12,"linkType":13,"id":14},{"sys":21719},{"id":21,"type":12,"linkType":22},{"sys":21721},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21723,"metaTitle":428,"metaDescription":429,"mainTitle":21724,"subtitle":447,"heroImage":21739,"ctaButton":470,"ctaLink":471},[427],{"data":21725,"content":21726,"nodeType":74},{},[21727,21733],{"data":21728,"content":21729,"nodeType":78},{},[21730],{"data":21731,"marks":21732,"value":439,"nodeType":82},{},[],{"data":21734,"content":21735,"nodeType":87},{},[21736],{"data":21737,"marks":21738,"value":446,"nodeType":82},{},[],{"metadata":21740,"sys":21743,"fields":21748},{"tags":21741,"concepts":21742},[],[],{"space":21744,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21746,"publishedVersion":62,"revision":44,"locale":29},{"sys":21745},{"type":12,"linkType":13,"id":14},{"sys":21747},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21749},{"url":462,"details":21750,"fileName":468,"contentType":469},{"size":464,"image":21751},{"width":466,"height":467},{"sys":21753,"fields":21756},{"id":21754,"createdAt":21755},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":21757,"slug":21758,"articleIntro":21757,"category":21759},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[21760],{"metadata":21761,"sys":21764,"fields":21771},{"tags":21762,"concepts":21763},[],[],{"space":21765,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21767,"publishedVersion":418,"revision":62,"contentType":21769,"locale":29},{"sys":21766},{"type":12,"linkType":13,"id":14},{"sys":21768},{"id":21,"type":12,"linkType":22},{"sys":21770},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21772,"metaTitle":428,"metaDescription":429,"mainTitle":21773,"subtitle":447,"heroImage":21788,"ctaButton":470,"ctaLink":471},[427],{"data":21774,"content":21775,"nodeType":74},{},[21776,21782],{"data":21777,"content":21778,"nodeType":78},{},[21779],{"data":21780,"marks":21781,"value":439,"nodeType":82},{},[],{"data":21783,"content":21784,"nodeType":87},{},[21785],{"data":21786,"marks":21787,"value":446,"nodeType":82},{},[],{"metadata":21789,"sys":21792,"fields":21797},{"tags":21790,"concepts":21791},[],[],{"space":21793,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21795,"publishedVersion":62,"revision":44,"locale":29},{"sys":21794},{"type":12,"linkType":13,"id":14},{"sys":21796},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21798},{"url":462,"details":21799,"fileName":468,"contentType":469},{"size":464,"image":21800},{"width":466,"height":467},{"sys":21802,"fields":21805},{"id":21803,"createdAt":21804},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":21806,"slug":21807,"articleIntro":21806,"category":21808},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[21809],{"metadata":21810,"sys":21813,"fields":21820},{"tags":21811,"concepts":21812},[],[],{"space":21814,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21816,"publishedVersion":418,"revision":62,"contentType":21818,"locale":29},{"sys":21815},{"type":12,"linkType":13,"id":14},{"sys":21817},{"id":21,"type":12,"linkType":22},{"sys":21819},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21821,"metaTitle":428,"metaDescription":429,"mainTitle":21822,"subtitle":447,"heroImage":21837,"ctaButton":470,"ctaLink":471},[427],{"data":21823,"content":21824,"nodeType":74},{},[21825,21831],{"data":21826,"content":21827,"nodeType":78},{},[21828],{"data":21829,"marks":21830,"value":439,"nodeType":82},{},[],{"data":21832,"content":21833,"nodeType":87},{},[21834],{"data":21835,"marks":21836,"value":446,"nodeType":82},{},[],{"metadata":21838,"sys":21841,"fields":21846},{"tags":21839,"concepts":21840},[],[],{"space":21842,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21844,"publishedVersion":62,"revision":44,"locale":29},{"sys":21843},{"type":12,"linkType":13,"id":14},{"sys":21845},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21847},{"url":462,"details":21848,"fileName":468,"contentType":469},{"size":464,"image":21849},{"width":466,"height":467},{"sys":21851,"fields":21854},{"id":21852,"createdAt":21853},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":21855,"slug":21856,"articleIntro":-1,"category":21857},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[21858],{"metadata":21859,"sys":21862,"fields":21869},{"tags":21860,"concepts":21861},[],[],{"space":21863,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21865,"publishedVersion":418,"revision":62,"contentType":21867,"locale":29},{"sys":21864},{"type":12,"linkType":13,"id":14},{"sys":21866},{"id":21,"type":12,"linkType":22},{"sys":21868},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21870,"metaTitle":428,"metaDescription":429,"mainTitle":21871,"subtitle":447,"heroImage":21886,"ctaButton":470,"ctaLink":471},[427],{"data":21872,"content":21873,"nodeType":74},{},[21874,21880],{"data":21875,"content":21876,"nodeType":78},{},[21877],{"data":21878,"marks":21879,"value":439,"nodeType":82},{},[],{"data":21881,"content":21882,"nodeType":87},{},[21883],{"data":21884,"marks":21885,"value":446,"nodeType":82},{},[],{"metadata":21887,"sys":21890,"fields":21895},{"tags":21888,"concepts":21889},[],[],{"space":21891,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21893,"publishedVersion":62,"revision":44,"locale":29},{"sys":21892},{"type":12,"linkType":13,"id":14},{"sys":21894},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21896},{"url":462,"details":21897,"fileName":468,"contentType":469},{"size":464,"image":21898},{"width":466,"height":467},{"sys":21900,"fields":21903},{"id":21901,"createdAt":21902},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":21904,"slug":21905,"articleIntro":21904,"category":21906},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[21907],{"metadata":21908,"sys":21911,"fields":21918},{"tags":21909,"concepts":21910},[],[],{"space":21912,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21914,"publishedVersion":418,"revision":62,"contentType":21916,"locale":29},{"sys":21913},{"type":12,"linkType":13,"id":14},{"sys":21915},{"id":21,"type":12,"linkType":22},{"sys":21917},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21919,"metaTitle":428,"metaDescription":429,"mainTitle":21920,"subtitle":447,"heroImage":21935,"ctaButton":470,"ctaLink":471},[427],{"data":21921,"content":21922,"nodeType":74},{},[21923,21929],{"data":21924,"content":21925,"nodeType":78},{},[21926],{"data":21927,"marks":21928,"value":439,"nodeType":82},{},[],{"data":21930,"content":21931,"nodeType":87},{},[21932],{"data":21933,"marks":21934,"value":446,"nodeType":82},{},[],{"metadata":21936,"sys":21939,"fields":21944},{"tags":21937,"concepts":21938},[],[],{"space":21940,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21942,"publishedVersion":62,"revision":44,"locale":29},{"sys":21941},{"type":12,"linkType":13,"id":14},{"sys":21943},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21945},{"url":462,"details":21946,"fileName":468,"contentType":469},{"size":464,"image":21947},{"width":466,"height":467},{"sys":21949,"fields":21952},{"id":21950,"createdAt":21951},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":21953,"slug":21954,"articleIntro":21953,"category":21955},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[21956],{"metadata":21957,"sys":21960,"fields":21967},{"tags":21958,"concepts":21959},[],[],{"space":21961,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":21963,"publishedVersion":418,"revision":62,"contentType":21965,"locale":29},{"sys":21962},{"type":12,"linkType":13,"id":14},{"sys":21964},{"id":21,"type":12,"linkType":22},{"sys":21966},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":21968,"metaTitle":428,"metaDescription":429,"mainTitle":21969,"subtitle":447,"heroImage":21984,"ctaButton":470,"ctaLink":471},[427],{"data":21970,"content":21971,"nodeType":74},{},[21972,21978],{"data":21973,"content":21974,"nodeType":78},{},[21975],{"data":21976,"marks":21977,"value":439,"nodeType":82},{},[],{"data":21979,"content":21980,"nodeType":87},{},[21981],{"data":21982,"marks":21983,"value":446,"nodeType":82},{},[],{"metadata":21985,"sys":21988,"fields":21993},{"tags":21986,"concepts":21987},[],[],{"space":21989,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":21991,"publishedVersion":62,"revision":44,"locale":29},{"sys":21990},{"type":12,"linkType":13,"id":14},{"sys":21992},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":21994},{"url":462,"details":21995,"fileName":468,"contentType":469},{"size":464,"image":21996},{"width":466,"height":467},{"sys":21998,"fields":22001},{"id":21999,"createdAt":22000},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":22002,"slug":22003,"articleIntro":22002,"category":22004},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[22005],{"metadata":22006,"sys":22009,"fields":22016},{"tags":22007,"concepts":22008},[],[],{"space":22010,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22012,"publishedVersion":418,"revision":62,"contentType":22014,"locale":29},{"sys":22011},{"type":12,"linkType":13,"id":14},{"sys":22013},{"id":21,"type":12,"linkType":22},{"sys":22015},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22017,"metaTitle":428,"metaDescription":429,"mainTitle":22018,"subtitle":447,"heroImage":22033,"ctaButton":470,"ctaLink":471},[427],{"data":22019,"content":22020,"nodeType":74},{},[22021,22027],{"data":22022,"content":22023,"nodeType":78},{},[22024],{"data":22025,"marks":22026,"value":439,"nodeType":82},{},[],{"data":22028,"content":22029,"nodeType":87},{},[22030],{"data":22031,"marks":22032,"value":446,"nodeType":82},{},[],{"metadata":22034,"sys":22037,"fields":22042},{"tags":22035,"concepts":22036},[],[],{"space":22038,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22040,"publishedVersion":62,"revision":44,"locale":29},{"sys":22039},{"type":12,"linkType":13,"id":14},{"sys":22041},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22043},{"url":462,"details":22044,"fileName":468,"contentType":469},{"size":464,"image":22045},{"width":466,"height":467},{"sys":22047,"fields":22050},{"id":22048,"createdAt":22049},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":22051,"slug":22052,"articleIntro":-1,"category":22053},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[22054],{"metadata":22055,"sys":22058,"fields":22065},{"tags":22056,"concepts":22057},[],[],{"space":22059,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22061,"publishedVersion":418,"revision":62,"contentType":22063,"locale":29},{"sys":22060},{"type":12,"linkType":13,"id":14},{"sys":22062},{"id":21,"type":12,"linkType":22},{"sys":22064},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22066,"metaTitle":428,"metaDescription":429,"mainTitle":22067,"subtitle":447,"heroImage":22082,"ctaButton":470,"ctaLink":471},[427],{"data":22068,"content":22069,"nodeType":74},{},[22070,22076],{"data":22071,"content":22072,"nodeType":78},{},[22073],{"data":22074,"marks":22075,"value":439,"nodeType":82},{},[],{"data":22077,"content":22078,"nodeType":87},{},[22079],{"data":22080,"marks":22081,"value":446,"nodeType":82},{},[],{"metadata":22083,"sys":22086,"fields":22091},{"tags":22084,"concepts":22085},[],[],{"space":22087,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22089,"publishedVersion":62,"revision":44,"locale":29},{"sys":22088},{"type":12,"linkType":13,"id":14},{"sys":22090},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22092},{"url":462,"details":22093,"fileName":468,"contentType":469},{"size":464,"image":22094},{"width":466,"height":467},{"sys":22096,"fields":22099},{"id":22097,"createdAt":22098},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":22100,"slug":22101,"articleIntro":22100,"category":22102},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[22103],{"metadata":22104,"sys":22107,"fields":22114},{"tags":22105,"concepts":22106},[],[],{"space":22108,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22110,"publishedVersion":418,"revision":62,"contentType":22112,"locale":29},{"sys":22109},{"type":12,"linkType":13,"id":14},{"sys":22111},{"id":21,"type":12,"linkType":22},{"sys":22113},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22115,"metaTitle":428,"metaDescription":429,"mainTitle":22116,"subtitle":447,"heroImage":22131,"ctaButton":470,"ctaLink":471},[427],{"data":22117,"content":22118,"nodeType":74},{},[22119,22125],{"data":22120,"content":22121,"nodeType":78},{},[22122],{"data":22123,"marks":22124,"value":439,"nodeType":82},{},[],{"data":22126,"content":22127,"nodeType":87},{},[22128],{"data":22129,"marks":22130,"value":446,"nodeType":82},{},[],{"metadata":22132,"sys":22135,"fields":22140},{"tags":22133,"concepts":22134},[],[],{"space":22136,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22138,"publishedVersion":62,"revision":44,"locale":29},{"sys":22137},{"type":12,"linkType":13,"id":14},{"sys":22139},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22141},{"url":462,"details":22142,"fileName":468,"contentType":469},{"size":464,"image":22143},{"width":466,"height":467},{"sys":22145,"fields":22148},{"id":22146,"createdAt":22147},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":22149,"slug":22150,"articleIntro":22149,"category":22151},"Compte 211 - Terrains","compte-211-terrains",[22152],{"metadata":22153,"sys":22156,"fields":22163},{"tags":22154,"concepts":22155},[],[],{"space":22157,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22159,"publishedVersion":418,"revision":62,"contentType":22161,"locale":29},{"sys":22158},{"type":12,"linkType":13,"id":14},{"sys":22160},{"id":21,"type":12,"linkType":22},{"sys":22162},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22164,"metaTitle":428,"metaDescription":429,"mainTitle":22165,"subtitle":447,"heroImage":22180,"ctaButton":470,"ctaLink":471},[427],{"data":22166,"content":22167,"nodeType":74},{},[22168,22174],{"data":22169,"content":22170,"nodeType":78},{},[22171],{"data":22172,"marks":22173,"value":439,"nodeType":82},{},[],{"data":22175,"content":22176,"nodeType":87},{},[22177],{"data":22178,"marks":22179,"value":446,"nodeType":82},{},[],{"metadata":22181,"sys":22184,"fields":22189},{"tags":22182,"concepts":22183},[],[],{"space":22185,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22187,"publishedVersion":62,"revision":44,"locale":29},{"sys":22186},{"type":12,"linkType":13,"id":14},{"sys":22188},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22190},{"url":462,"details":22191,"fileName":468,"contentType":469},{"size":464,"image":22192},{"width":466,"height":467},{"sys":22194,"fields":22197},{"id":22195,"createdAt":22196},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":22198,"slug":22199,"articleIntro":22198,"category":22200},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[22201],{"metadata":22202,"sys":22205,"fields":22212},{"tags":22203,"concepts":22204},[],[],{"space":22206,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22208,"publishedVersion":418,"revision":62,"contentType":22210,"locale":29},{"sys":22207},{"type":12,"linkType":13,"id":14},{"sys":22209},{"id":21,"type":12,"linkType":22},{"sys":22211},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22213,"metaTitle":428,"metaDescription":429,"mainTitle":22214,"subtitle":447,"heroImage":22229,"ctaButton":470,"ctaLink":471},[427],{"data":22215,"content":22216,"nodeType":74},{},[22217,22223],{"data":22218,"content":22219,"nodeType":78},{},[22220],{"data":22221,"marks":22222,"value":439,"nodeType":82},{},[],{"data":22224,"content":22225,"nodeType":87},{},[22226],{"data":22227,"marks":22228,"value":446,"nodeType":82},{},[],{"metadata":22230,"sys":22233,"fields":22238},{"tags":22231,"concepts":22232},[],[],{"space":22234,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22236,"publishedVersion":62,"revision":44,"locale":29},{"sys":22235},{"type":12,"linkType":13,"id":14},{"sys":22237},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22239},{"url":462,"details":22240,"fileName":468,"contentType":469},{"size":464,"image":22241},{"width":466,"height":467},{"sys":22243,"fields":22246},{"id":22244,"createdAt":22245},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":22247,"slug":22248,"articleIntro":-1,"category":22249},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[22250],{"metadata":22251,"sys":22254,"fields":22261},{"tags":22252,"concepts":22253},[],[],{"space":22255,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22257,"publishedVersion":418,"revision":62,"contentType":22259,"locale":29},{"sys":22256},{"type":12,"linkType":13,"id":14},{"sys":22258},{"id":21,"type":12,"linkType":22},{"sys":22260},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22262,"metaTitle":428,"metaDescription":429,"mainTitle":22263,"subtitle":447,"heroImage":22278,"ctaButton":470,"ctaLink":471},[427],{"data":22264,"content":22265,"nodeType":74},{},[22266,22272],{"data":22267,"content":22268,"nodeType":78},{},[22269],{"data":22270,"marks":22271,"value":439,"nodeType":82},{},[],{"data":22273,"content":22274,"nodeType":87},{},[22275],{"data":22276,"marks":22277,"value":446,"nodeType":82},{},[],{"metadata":22279,"sys":22282,"fields":22287},{"tags":22280,"concepts":22281},[],[],{"space":22283,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22285,"publishedVersion":62,"revision":44,"locale":29},{"sys":22284},{"type":12,"linkType":13,"id":14},{"sys":22286},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22288},{"url":462,"details":22289,"fileName":468,"contentType":469},{"size":464,"image":22290},{"width":466,"height":467},{"sys":22292,"fields":22294},{"id":22293,"createdAt":15676},"7GH5W3gIeo0kaxv4wDjiev",{"title":22295,"slug":22296,"articleIntro":22295,"category":22297},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[22298],{"metadata":22299,"sys":22302,"fields":22309},{"tags":22300,"concepts":22301},[],[],{"space":22303,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22305,"publishedVersion":418,"revision":62,"contentType":22307,"locale":29},{"sys":22304},{"type":12,"linkType":13,"id":14},{"sys":22306},{"id":21,"type":12,"linkType":22},{"sys":22308},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22310,"metaTitle":428,"metaDescription":429,"mainTitle":22311,"subtitle":447,"heroImage":22326,"ctaButton":470,"ctaLink":471},[427],{"data":22312,"content":22313,"nodeType":74},{},[22314,22320],{"data":22315,"content":22316,"nodeType":78},{},[22317],{"data":22318,"marks":22319,"value":439,"nodeType":82},{},[],{"data":22321,"content":22322,"nodeType":87},{},[22323],{"data":22324,"marks":22325,"value":446,"nodeType":82},{},[],{"metadata":22327,"sys":22330,"fields":22335},{"tags":22328,"concepts":22329},[],[],{"space":22331,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22333,"publishedVersion":62,"revision":44,"locale":29},{"sys":22332},{"type":12,"linkType":13,"id":14},{"sys":22334},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22336},{"url":462,"details":22337,"fileName":468,"contentType":469},{"size":464,"image":22338},{"width":466,"height":467},{"sys":22340,"fields":22343},{"id":22341,"createdAt":22342},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":22344,"slug":22345,"articleIntro":-1,"category":22346},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[22347],{"metadata":22348,"sys":22351,"fields":22358},{"tags":22349,"concepts":22350},[],[],{"space":22352,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22354,"publishedVersion":418,"revision":62,"contentType":22356,"locale":29},{"sys":22353},{"type":12,"linkType":13,"id":14},{"sys":22355},{"id":21,"type":12,"linkType":22},{"sys":22357},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22359,"metaTitle":428,"metaDescription":429,"mainTitle":22360,"subtitle":447,"heroImage":22375,"ctaButton":470,"ctaLink":471},[427],{"data":22361,"content":22362,"nodeType":74},{},[22363,22369],{"data":22364,"content":22365,"nodeType":78},{},[22366],{"data":22367,"marks":22368,"value":439,"nodeType":82},{},[],{"data":22370,"content":22371,"nodeType":87},{},[22372],{"data":22373,"marks":22374,"value":446,"nodeType":82},{},[],{"metadata":22376,"sys":22379,"fields":22384},{"tags":22377,"concepts":22378},[],[],{"space":22380,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22382,"publishedVersion":62,"revision":44,"locale":29},{"sys":22381},{"type":12,"linkType":13,"id":14},{"sys":22383},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22385},{"url":462,"details":22386,"fileName":468,"contentType":469},{"size":464,"image":22387},{"width":466,"height":467},{"sys":22389,"fields":22392},{"id":22390,"createdAt":22391},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":22393,"slug":22394,"articleIntro":22393,"category":22395},"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",[22396],{"metadata":22397,"sys":22400,"fields":22407},{"tags":22398,"concepts":22399},[],[],{"space":22401,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22403,"publishedVersion":418,"revision":62,"contentType":22405,"locale":29},{"sys":22402},{"type":12,"linkType":13,"id":14},{"sys":22404},{"id":21,"type":12,"linkType":22},{"sys":22406},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22408,"metaTitle":428,"metaDescription":429,"mainTitle":22409,"subtitle":447,"heroImage":22424,"ctaButton":470,"ctaLink":471},[427],{"data":22410,"content":22411,"nodeType":74},{},[22412,22418],{"data":22413,"content":22414,"nodeType":78},{},[22415],{"data":22416,"marks":22417,"value":439,"nodeType":82},{},[],{"data":22419,"content":22420,"nodeType":87},{},[22421],{"data":22422,"marks":22423,"value":446,"nodeType":82},{},[],{"metadata":22425,"sys":22428,"fields":22433},{"tags":22426,"concepts":22427},[],[],{"space":22429,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22431,"publishedVersion":62,"revision":44,"locale":29},{"sys":22430},{"type":12,"linkType":13,"id":14},{"sys":22432},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22434},{"url":462,"details":22435,"fileName":468,"contentType":469},{"size":464,"image":22436},{"width":466,"height":467},{"sys":22438,"fields":22441},{"id":22439,"createdAt":22440},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":22442,"slug":22443,"articleIntro":-1,"category":22444},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[22445],{"metadata":22446,"sys":22449,"fields":22456},{"tags":22447,"concepts":22448},[],[],{"space":22450,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22452,"publishedVersion":418,"revision":62,"contentType":22454,"locale":29},{"sys":22451},{"type":12,"linkType":13,"id":14},{"sys":22453},{"id":21,"type":12,"linkType":22},{"sys":22455},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22457,"metaTitle":428,"metaDescription":429,"mainTitle":22458,"subtitle":447,"heroImage":22473,"ctaButton":470,"ctaLink":471},[427],{"data":22459,"content":22460,"nodeType":74},{},[22461,22467],{"data":22462,"content":22463,"nodeType":78},{},[22464],{"data":22465,"marks":22466,"value":439,"nodeType":82},{},[],{"data":22468,"content":22469,"nodeType":87},{},[22470],{"data":22471,"marks":22472,"value":446,"nodeType":82},{},[],{"metadata":22474,"sys":22477,"fields":22482},{"tags":22475,"concepts":22476},[],[],{"space":22478,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22480,"publishedVersion":62,"revision":44,"locale":29},{"sys":22479},{"type":12,"linkType":13,"id":14},{"sys":22481},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22483},{"url":462,"details":22484,"fileName":468,"contentType":469},{"size":464,"image":22485},{"width":466,"height":467},{"sys":22487,"fields":22490},{"id":22488,"createdAt":22489},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":22491,"slug":22492,"articleIntro":22491,"category":22493},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[22494],{"metadata":22495,"sys":22498,"fields":22505},{"tags":22496,"concepts":22497},[],[],{"space":22499,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22501,"publishedVersion":418,"revision":62,"contentType":22503,"locale":29},{"sys":22500},{"type":12,"linkType":13,"id":14},{"sys":22502},{"id":21,"type":12,"linkType":22},{"sys":22504},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22506,"metaTitle":428,"metaDescription":429,"mainTitle":22507,"subtitle":447,"heroImage":22522,"ctaButton":470,"ctaLink":471},[427],{"data":22508,"content":22509,"nodeType":74},{},[22510,22516],{"data":22511,"content":22512,"nodeType":78},{},[22513],{"data":22514,"marks":22515,"value":439,"nodeType":82},{},[],{"data":22517,"content":22518,"nodeType":87},{},[22519],{"data":22520,"marks":22521,"value":446,"nodeType":82},{},[],{"metadata":22523,"sys":22526,"fields":22531},{"tags":22524,"concepts":22525},[],[],{"space":22527,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22529,"publishedVersion":62,"revision":44,"locale":29},{"sys":22528},{"type":12,"linkType":13,"id":14},{"sys":22530},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22532},{"url":462,"details":22533,"fileName":468,"contentType":469},{"size":464,"image":22534},{"width":466,"height":467},{"sys":22536,"fields":22539},{"id":22537,"createdAt":22538},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":22540,"slug":22541,"articleIntro":22540,"category":22542},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[22543],{"metadata":22544,"sys":22547,"fields":22554},{"tags":22545,"concepts":22546},[],[],{"space":22548,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22550,"publishedVersion":418,"revision":62,"contentType":22552,"locale":29},{"sys":22549},{"type":12,"linkType":13,"id":14},{"sys":22551},{"id":21,"type":12,"linkType":22},{"sys":22553},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22555,"metaTitle":428,"metaDescription":429,"mainTitle":22556,"subtitle":447,"heroImage":22571,"ctaButton":470,"ctaLink":471},[427],{"data":22557,"content":22558,"nodeType":74},{},[22559,22565],{"data":22560,"content":22561,"nodeType":78},{},[22562],{"data":22563,"marks":22564,"value":439,"nodeType":82},{},[],{"data":22566,"content":22567,"nodeType":87},{},[22568],{"data":22569,"marks":22570,"value":446,"nodeType":82},{},[],{"metadata":22572,"sys":22575,"fields":22580},{"tags":22573,"concepts":22574},[],[],{"space":22576,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22578,"publishedVersion":62,"revision":44,"locale":29},{"sys":22577},{"type":12,"linkType":13,"id":14},{"sys":22579},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22581},{"url":462,"details":22582,"fileName":468,"contentType":469},{"size":464,"image":22583},{"width":466,"height":467},{"sys":22585,"fields":22588},{"id":22586,"createdAt":22587},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":22589,"slug":22590,"articleIntro":22589,"category":22591},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[22592],{"metadata":22593,"sys":22596,"fields":22603},{"tags":22594,"concepts":22595},[],[],{"space":22597,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22599,"publishedVersion":418,"revision":62,"contentType":22601,"locale":29},{"sys":22598},{"type":12,"linkType":13,"id":14},{"sys":22600},{"id":21,"type":12,"linkType":22},{"sys":22602},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22604,"metaTitle":428,"metaDescription":429,"mainTitle":22605,"subtitle":447,"heroImage":22620,"ctaButton":470,"ctaLink":471},[427],{"data":22606,"content":22607,"nodeType":74},{},[22608,22614],{"data":22609,"content":22610,"nodeType":78},{},[22611],{"data":22612,"marks":22613,"value":439,"nodeType":82},{},[],{"data":22615,"content":22616,"nodeType":87},{},[22617],{"data":22618,"marks":22619,"value":446,"nodeType":82},{},[],{"metadata":22621,"sys":22624,"fields":22629},{"tags":22622,"concepts":22623},[],[],{"space":22625,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22627,"publishedVersion":62,"revision":44,"locale":29},{"sys":22626},{"type":12,"linkType":13,"id":14},{"sys":22628},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22630},{"url":462,"details":22631,"fileName":468,"contentType":469},{"size":464,"image":22632},{"width":466,"height":467},{"sys":22634,"fields":22637},{"id":22635,"createdAt":22636},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":22638,"slug":22639,"articleIntro":22638,"category":22640},"Compte 451 - Groupe","compte-451-groupe",[22641],{"metadata":22642,"sys":22645,"fields":22652},{"tags":22643,"concepts":22644},[],[],{"space":22646,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22648,"publishedVersion":418,"revision":62,"contentType":22650,"locale":29},{"sys":22647},{"type":12,"linkType":13,"id":14},{"sys":22649},{"id":21,"type":12,"linkType":22},{"sys":22651},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22653,"metaTitle":428,"metaDescription":429,"mainTitle":22654,"subtitle":447,"heroImage":22669,"ctaButton":470,"ctaLink":471},[427],{"data":22655,"content":22656,"nodeType":74},{},[22657,22663],{"data":22658,"content":22659,"nodeType":78},{},[22660],{"data":22661,"marks":22662,"value":439,"nodeType":82},{},[],{"data":22664,"content":22665,"nodeType":87},{},[22666],{"data":22667,"marks":22668,"value":446,"nodeType":82},{},[],{"metadata":22670,"sys":22673,"fields":22678},{"tags":22671,"concepts":22672},[],[],{"space":22674,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22676,"publishedVersion":62,"revision":44,"locale":29},{"sys":22675},{"type":12,"linkType":13,"id":14},{"sys":22677},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22679},{"url":462,"details":22680,"fileName":468,"contentType":469},{"size":464,"image":22681},{"width":466,"height":467},{"sys":22683,"fields":22686},{"id":22684,"createdAt":22685},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":22687,"slug":22688,"articleIntro":22687,"category":22689},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[22690],{"metadata":22691,"sys":22694,"fields":22701},{"tags":22692,"concepts":22693},[],[],{"space":22695,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22697,"publishedVersion":418,"revision":62,"contentType":22699,"locale":29},{"sys":22696},{"type":12,"linkType":13,"id":14},{"sys":22698},{"id":21,"type":12,"linkType":22},{"sys":22700},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22702,"metaTitle":428,"metaDescription":429,"mainTitle":22703,"subtitle":447,"heroImage":22718,"ctaButton":470,"ctaLink":471},[427],{"data":22704,"content":22705,"nodeType":74},{},[22706,22712],{"data":22707,"content":22708,"nodeType":78},{},[22709],{"data":22710,"marks":22711,"value":439,"nodeType":82},{},[],{"data":22713,"content":22714,"nodeType":87},{},[22715],{"data":22716,"marks":22717,"value":446,"nodeType":82},{},[],{"metadata":22719,"sys":22722,"fields":22727},{"tags":22720,"concepts":22721},[],[],{"space":22723,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22725,"publishedVersion":62,"revision":44,"locale":29},{"sys":22724},{"type":12,"linkType":13,"id":14},{"sys":22726},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22728},{"url":462,"details":22729,"fileName":468,"contentType":469},{"size":464,"image":22730},{"width":466,"height":467},{"sys":22732,"fields":22735},{"id":22733,"createdAt":22734},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":22736,"slug":22737,"articleIntro":22736,"category":22738},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[22739],{"metadata":22740,"sys":22743,"fields":22750},{"tags":22741,"concepts":22742},[],[],{"space":22744,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22746,"publishedVersion":418,"revision":62,"contentType":22748,"locale":29},{"sys":22745},{"type":12,"linkType":13,"id":14},{"sys":22747},{"id":21,"type":12,"linkType":22},{"sys":22749},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22751,"metaTitle":428,"metaDescription":429,"mainTitle":22752,"subtitle":447,"heroImage":22767,"ctaButton":470,"ctaLink":471},[427],{"data":22753,"content":22754,"nodeType":74},{},[22755,22761],{"data":22756,"content":22757,"nodeType":78},{},[22758],{"data":22759,"marks":22760,"value":439,"nodeType":82},{},[],{"data":22762,"content":22763,"nodeType":87},{},[22764],{"data":22765,"marks":22766,"value":446,"nodeType":82},{},[],{"metadata":22768,"sys":22771,"fields":22776},{"tags":22769,"concepts":22770},[],[],{"space":22772,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22774,"publishedVersion":62,"revision":44,"locale":29},{"sys":22773},{"type":12,"linkType":13,"id":14},{"sys":22775},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22777},{"url":462,"details":22778,"fileName":468,"contentType":469},{"size":464,"image":22779},{"width":466,"height":467},{"sys":22781,"fields":22784},{"id":22782,"createdAt":22783},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":22785,"slug":22786,"articleIntro":-1,"category":22787},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[22788],{"metadata":22789,"sys":22792,"fields":22799},{"tags":22790,"concepts":22791},[],[],{"space":22793,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22795,"publishedVersion":418,"revision":62,"contentType":22797,"locale":29},{"sys":22794},{"type":12,"linkType":13,"id":14},{"sys":22796},{"id":21,"type":12,"linkType":22},{"sys":22798},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22800,"metaTitle":428,"metaDescription":429,"mainTitle":22801,"subtitle":447,"heroImage":22816,"ctaButton":470,"ctaLink":471},[427],{"data":22802,"content":22803,"nodeType":74},{},[22804,22810],{"data":22805,"content":22806,"nodeType":78},{},[22807],{"data":22808,"marks":22809,"value":439,"nodeType":82},{},[],{"data":22811,"content":22812,"nodeType":87},{},[22813],{"data":22814,"marks":22815,"value":446,"nodeType":82},{},[],{"metadata":22817,"sys":22820,"fields":22825},{"tags":22818,"concepts":22819},[],[],{"space":22821,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22823,"publishedVersion":62,"revision":44,"locale":29},{"sys":22822},{"type":12,"linkType":13,"id":14},{"sys":22824},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22826},{"url":462,"details":22827,"fileName":468,"contentType":469},{"size":464,"image":22828},{"width":466,"height":467},{"sys":22830,"fields":22833},{"id":22831,"createdAt":22832},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":22834,"slug":22835,"articleIntro":22834,"category":22836},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[22837],{"metadata":22838,"sys":22841,"fields":22848},{"tags":22839,"concepts":22840},[],[],{"space":22842,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22844,"publishedVersion":418,"revision":62,"contentType":22846,"locale":29},{"sys":22843},{"type":12,"linkType":13,"id":14},{"sys":22845},{"id":21,"type":12,"linkType":22},{"sys":22847},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22849,"metaTitle":428,"metaDescription":429,"mainTitle":22850,"subtitle":447,"heroImage":22865,"ctaButton":470,"ctaLink":471},[427],{"data":22851,"content":22852,"nodeType":74},{},[22853,22859],{"data":22854,"content":22855,"nodeType":78},{},[22856],{"data":22857,"marks":22858,"value":439,"nodeType":82},{},[],{"data":22860,"content":22861,"nodeType":87},{},[22862],{"data":22863,"marks":22864,"value":446,"nodeType":82},{},[],{"metadata":22866,"sys":22869,"fields":22874},{"tags":22867,"concepts":22868},[],[],{"space":22870,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22872,"publishedVersion":62,"revision":44,"locale":29},{"sys":22871},{"type":12,"linkType":13,"id":14},{"sys":22873},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22875},{"url":462,"details":22876,"fileName":468,"contentType":469},{"size":464,"image":22877},{"width":466,"height":467},{"sys":22879,"fields":22882},{"id":22880,"createdAt":22881},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":22883,"slug":22884,"articleIntro":22883,"category":22885},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[22886],{"metadata":22887,"sys":22890,"fields":22897},{"tags":22888,"concepts":22889},[],[],{"space":22891,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22893,"publishedVersion":418,"revision":62,"contentType":22895,"locale":29},{"sys":22892},{"type":12,"linkType":13,"id":14},{"sys":22894},{"id":21,"type":12,"linkType":22},{"sys":22896},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22898,"metaTitle":428,"metaDescription":429,"mainTitle":22899,"subtitle":447,"heroImage":22914,"ctaButton":470,"ctaLink":471},[427],{"data":22900,"content":22901,"nodeType":74},{},[22902,22908],{"data":22903,"content":22904,"nodeType":78},{},[22905],{"data":22906,"marks":22907,"value":439,"nodeType":82},{},[],{"data":22909,"content":22910,"nodeType":87},{},[22911],{"data":22912,"marks":22913,"value":446,"nodeType":82},{},[],{"metadata":22915,"sys":22918,"fields":22923},{"tags":22916,"concepts":22917},[],[],{"space":22919,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22921,"publishedVersion":62,"revision":44,"locale":29},{"sys":22920},{"type":12,"linkType":13,"id":14},{"sys":22922},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22924},{"url":462,"details":22925,"fileName":468,"contentType":469},{"size":464,"image":22926},{"width":466,"height":467},{"sys":22928,"fields":22931},{"id":22929,"createdAt":22930},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":22932,"slug":22933,"articleIntro":22932,"category":22934},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[22935],{"metadata":22936,"sys":22939,"fields":22946},{"tags":22937,"concepts":22938},[],[],{"space":22940,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22942,"publishedVersion":418,"revision":62,"contentType":22944,"locale":29},{"sys":22941},{"type":12,"linkType":13,"id":14},{"sys":22943},{"id":21,"type":12,"linkType":22},{"sys":22945},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22947,"metaTitle":428,"metaDescription":429,"mainTitle":22948,"subtitle":447,"heroImage":22963,"ctaButton":470,"ctaLink":471},[427],{"data":22949,"content":22950,"nodeType":74},{},[22951,22957],{"data":22952,"content":22953,"nodeType":78},{},[22954],{"data":22955,"marks":22956,"value":439,"nodeType":82},{},[],{"data":22958,"content":22959,"nodeType":87},{},[22960],{"data":22961,"marks":22962,"value":446,"nodeType":82},{},[],{"metadata":22964,"sys":22967,"fields":22972},{"tags":22965,"concepts":22966},[],[],{"space":22968,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":22970,"publishedVersion":62,"revision":44,"locale":29},{"sys":22969},{"type":12,"linkType":13,"id":14},{"sys":22971},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":22973},{"url":462,"details":22974,"fileName":468,"contentType":469},{"size":464,"image":22975},{"width":466,"height":467},{"sys":22977,"fields":22980},{"id":22978,"createdAt":22979},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":22981,"slug":22982,"articleIntro":22981,"category":22983},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[22984],{"metadata":22985,"sys":22988,"fields":22995},{"tags":22986,"concepts":22987},[],[],{"space":22989,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":22991,"publishedVersion":418,"revision":62,"contentType":22993,"locale":29},{"sys":22990},{"type":12,"linkType":13,"id":14},{"sys":22992},{"id":21,"type":12,"linkType":22},{"sys":22994},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":22996,"metaTitle":428,"metaDescription":429,"mainTitle":22997,"subtitle":447,"heroImage":23012,"ctaButton":470,"ctaLink":471},[427],{"data":22998,"content":22999,"nodeType":74},{},[23000,23006],{"data":23001,"content":23002,"nodeType":78},{},[23003],{"data":23004,"marks":23005,"value":439,"nodeType":82},{},[],{"data":23007,"content":23008,"nodeType":87},{},[23009],{"data":23010,"marks":23011,"value":446,"nodeType":82},{},[],{"metadata":23013,"sys":23016,"fields":23021},{"tags":23014,"concepts":23015},[],[],{"space":23017,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23019,"publishedVersion":62,"revision":44,"locale":29},{"sys":23018},{"type":12,"linkType":13,"id":14},{"sys":23020},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23022},{"url":462,"details":23023,"fileName":468,"contentType":469},{"size":464,"image":23024},{"width":466,"height":467},{"sys":23026,"fields":23029},{"id":23027,"createdAt":23028},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":23030,"slug":23031,"articleIntro":-1,"category":23032},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[23033],{"metadata":23034,"sys":23037,"fields":23044},{"tags":23035,"concepts":23036},[],[],{"space":23038,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23040,"publishedVersion":418,"revision":62,"contentType":23042,"locale":29},{"sys":23039},{"type":12,"linkType":13,"id":14},{"sys":23041},{"id":21,"type":12,"linkType":22},{"sys":23043},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23045,"metaTitle":428,"metaDescription":429,"mainTitle":23046,"subtitle":447,"heroImage":23061,"ctaButton":470,"ctaLink":471},[427],{"data":23047,"content":23048,"nodeType":74},{},[23049,23055],{"data":23050,"content":23051,"nodeType":78},{},[23052],{"data":23053,"marks":23054,"value":439,"nodeType":82},{},[],{"data":23056,"content":23057,"nodeType":87},{},[23058],{"data":23059,"marks":23060,"value":446,"nodeType":82},{},[],{"metadata":23062,"sys":23065,"fields":23070},{"tags":23063,"concepts":23064},[],[],{"space":23066,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23068,"publishedVersion":62,"revision":44,"locale":29},{"sys":23067},{"type":12,"linkType":13,"id":14},{"sys":23069},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23071},{"url":462,"details":23072,"fileName":468,"contentType":469},{"size":464,"image":23073},{"width":466,"height":467},{"sys":23075,"fields":23078},{"id":23076,"createdAt":23077},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":23079,"slug":23080,"articleIntro":-1,"category":23081},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[23082],{"metadata":23083,"sys":23086,"fields":23093},{"tags":23084,"concepts":23085},[],[],{"space":23087,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23089,"publishedVersion":418,"revision":62,"contentType":23091,"locale":29},{"sys":23088},{"type":12,"linkType":13,"id":14},{"sys":23090},{"id":21,"type":12,"linkType":22},{"sys":23092},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23094,"metaTitle":428,"metaDescription":429,"mainTitle":23095,"subtitle":447,"heroImage":23110,"ctaButton":470,"ctaLink":471},[427],{"data":23096,"content":23097,"nodeType":74},{},[23098,23104],{"data":23099,"content":23100,"nodeType":78},{},[23101],{"data":23102,"marks":23103,"value":439,"nodeType":82},{},[],{"data":23105,"content":23106,"nodeType":87},{},[23107],{"data":23108,"marks":23109,"value":446,"nodeType":82},{},[],{"metadata":23111,"sys":23114,"fields":23119},{"tags":23112,"concepts":23113},[],[],{"space":23115,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23117,"publishedVersion":62,"revision":44,"locale":29},{"sys":23116},{"type":12,"linkType":13,"id":14},{"sys":23118},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23120},{"url":462,"details":23121,"fileName":468,"contentType":469},{"size":464,"image":23122},{"width":466,"height":467},{"sys":23124,"fields":23127},{"id":23125,"createdAt":23126},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":23128,"slug":23129,"articleIntro":23128,"category":23130},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[23131],{"metadata":23132,"sys":23135,"fields":23142},{"tags":23133,"concepts":23134},[],[],{"space":23136,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23138,"publishedVersion":418,"revision":62,"contentType":23140,"locale":29},{"sys":23137},{"type":12,"linkType":13,"id":14},{"sys":23139},{"id":21,"type":12,"linkType":22},{"sys":23141},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23143,"metaTitle":428,"metaDescription":429,"mainTitle":23144,"subtitle":447,"heroImage":23159,"ctaButton":470,"ctaLink":471},[427],{"data":23145,"content":23146,"nodeType":74},{},[23147,23153],{"data":23148,"content":23149,"nodeType":78},{},[23150],{"data":23151,"marks":23152,"value":439,"nodeType":82},{},[],{"data":23154,"content":23155,"nodeType":87},{},[23156],{"data":23157,"marks":23158,"value":446,"nodeType":82},{},[],{"metadata":23160,"sys":23163,"fields":23168},{"tags":23161,"concepts":23162},[],[],{"space":23164,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23166,"publishedVersion":62,"revision":44,"locale":29},{"sys":23165},{"type":12,"linkType":13,"id":14},{"sys":23167},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23169},{"url":462,"details":23170,"fileName":468,"contentType":469},{"size":464,"image":23171},{"width":466,"height":467},{"sys":23173,"fields":23176},{"id":23174,"createdAt":23175},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":23177,"slug":23178,"articleIntro":23179,"category":23180},"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",[23181],{"metadata":23182,"sys":23185,"fields":23192},{"tags":23183,"concepts":23184},[],[],{"space":23186,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23188,"publishedVersion":418,"revision":62,"contentType":23190,"locale":29},{"sys":23187},{"type":12,"linkType":13,"id":14},{"sys":23189},{"id":21,"type":12,"linkType":22},{"sys":23191},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23193,"metaTitle":428,"metaDescription":429,"mainTitle":23194,"subtitle":447,"heroImage":23209,"ctaButton":470,"ctaLink":471},[427],{"data":23195,"content":23196,"nodeType":74},{},[23197,23203],{"data":23198,"content":23199,"nodeType":78},{},[23200],{"data":23201,"marks":23202,"value":439,"nodeType":82},{},[],{"data":23204,"content":23205,"nodeType":87},{},[23206],{"data":23207,"marks":23208,"value":446,"nodeType":82},{},[],{"metadata":23210,"sys":23213,"fields":23218},{"tags":23211,"concepts":23212},[],[],{"space":23214,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23216,"publishedVersion":62,"revision":44,"locale":29},{"sys":23215},{"type":12,"linkType":13,"id":14},{"sys":23217},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23219},{"url":462,"details":23220,"fileName":468,"contentType":469},{"size":464,"image":23221},{"width":466,"height":467},{"sys":23223,"fields":23226},{"id":23224,"createdAt":23225},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":23227,"slug":23228,"articleIntro":23227,"category":23229},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[23230],{"metadata":23231,"sys":23234,"fields":23241},{"tags":23232,"concepts":23233},[],[],{"space":23235,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23237,"publishedVersion":418,"revision":62,"contentType":23239,"locale":29},{"sys":23236},{"type":12,"linkType":13,"id":14},{"sys":23238},{"id":21,"type":12,"linkType":22},{"sys":23240},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23242,"metaTitle":428,"metaDescription":429,"mainTitle":23243,"subtitle":447,"heroImage":23258,"ctaButton":470,"ctaLink":471},[427],{"data":23244,"content":23245,"nodeType":74},{},[23246,23252],{"data":23247,"content":23248,"nodeType":78},{},[23249],{"data":23250,"marks":23251,"value":439,"nodeType":82},{},[],{"data":23253,"content":23254,"nodeType":87},{},[23255],{"data":23256,"marks":23257,"value":446,"nodeType":82},{},[],{"metadata":23259,"sys":23262,"fields":23267},{"tags":23260,"concepts":23261},[],[],{"space":23263,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23265,"publishedVersion":62,"revision":44,"locale":29},{"sys":23264},{"type":12,"linkType":13,"id":14},{"sys":23266},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23268},{"url":462,"details":23269,"fileName":468,"contentType":469},{"size":464,"image":23270},{"width":466,"height":467},{"sys":23272,"fields":23275},{"id":23273,"createdAt":23274},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":23276,"slug":23277,"articleIntro":-1,"category":23278},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[23279],{"metadata":23280,"sys":23283,"fields":23290},{"tags":23281,"concepts":23282},[],[],{"space":23284,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23286,"publishedVersion":418,"revision":62,"contentType":23288,"locale":29},{"sys":23285},{"type":12,"linkType":13,"id":14},{"sys":23287},{"id":21,"type":12,"linkType":22},{"sys":23289},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23291,"metaTitle":428,"metaDescription":429,"mainTitle":23292,"subtitle":447,"heroImage":23307,"ctaButton":470,"ctaLink":471},[427],{"data":23293,"content":23294,"nodeType":74},{},[23295,23301],{"data":23296,"content":23297,"nodeType":78},{},[23298],{"data":23299,"marks":23300,"value":439,"nodeType":82},{},[],{"data":23302,"content":23303,"nodeType":87},{},[23304],{"data":23305,"marks":23306,"value":446,"nodeType":82},{},[],{"metadata":23308,"sys":23311,"fields":23316},{"tags":23309,"concepts":23310},[],[],{"space":23312,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23314,"publishedVersion":62,"revision":44,"locale":29},{"sys":23313},{"type":12,"linkType":13,"id":14},{"sys":23315},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23317},{"url":462,"details":23318,"fileName":468,"contentType":469},{"size":464,"image":23319},{"width":466,"height":467},{"sys":23321,"fields":23324},{"id":23322,"createdAt":23323},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":23325,"slug":23326,"articleIntro":23325,"category":23327},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[23328],{"metadata":23329,"sys":23332,"fields":23339},{"tags":23330,"concepts":23331},[],[],{"space":23333,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23335,"publishedVersion":418,"revision":62,"contentType":23337,"locale":29},{"sys":23334},{"type":12,"linkType":13,"id":14},{"sys":23336},{"id":21,"type":12,"linkType":22},{"sys":23338},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23340,"metaTitle":428,"metaDescription":429,"mainTitle":23341,"subtitle":447,"heroImage":23356,"ctaButton":470,"ctaLink":471},[427],{"data":23342,"content":23343,"nodeType":74},{},[23344,23350],{"data":23345,"content":23346,"nodeType":78},{},[23347],{"data":23348,"marks":23349,"value":439,"nodeType":82},{},[],{"data":23351,"content":23352,"nodeType":87},{},[23353],{"data":23354,"marks":23355,"value":446,"nodeType":82},{},[],{"metadata":23357,"sys":23360,"fields":23365},{"tags":23358,"concepts":23359},[],[],{"space":23361,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23363,"publishedVersion":62,"revision":44,"locale":29},{"sys":23362},{"type":12,"linkType":13,"id":14},{"sys":23364},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23366},{"url":462,"details":23367,"fileName":468,"contentType":469},{"size":464,"image":23368},{"width":466,"height":467},{"sys":23370,"fields":23373},{"id":23371,"createdAt":23372},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":23374,"slug":23375,"articleIntro":23374,"category":23376},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[23377],{"metadata":23378,"sys":23381,"fields":23388},{"tags":23379,"concepts":23380},[],[],{"space":23382,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23384,"publishedVersion":418,"revision":62,"contentType":23386,"locale":29},{"sys":23383},{"type":12,"linkType":13,"id":14},{"sys":23385},{"id":21,"type":12,"linkType":22},{"sys":23387},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23389,"metaTitle":428,"metaDescription":429,"mainTitle":23390,"subtitle":447,"heroImage":23405,"ctaButton":470,"ctaLink":471},[427],{"data":23391,"content":23392,"nodeType":74},{},[23393,23399],{"data":23394,"content":23395,"nodeType":78},{},[23396],{"data":23397,"marks":23398,"value":439,"nodeType":82},{},[],{"data":23400,"content":23401,"nodeType":87},{},[23402],{"data":23403,"marks":23404,"value":446,"nodeType":82},{},[],{"metadata":23406,"sys":23409,"fields":23414},{"tags":23407,"concepts":23408},[],[],{"space":23410,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23412,"publishedVersion":62,"revision":44,"locale":29},{"sys":23411},{"type":12,"linkType":13,"id":14},{"sys":23413},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23415},{"url":462,"details":23416,"fileName":468,"contentType":469},{"size":464,"image":23417},{"width":466,"height":467},{"sys":23419,"fields":23422},{"id":23420,"createdAt":23421},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":23423,"slug":23424,"articleIntro":23423,"category":23425},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[23426],{"metadata":23427,"sys":23430,"fields":23437},{"tags":23428,"concepts":23429},[],[],{"space":23431,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23433,"publishedVersion":418,"revision":62,"contentType":23435,"locale":29},{"sys":23432},{"type":12,"linkType":13,"id":14},{"sys":23434},{"id":21,"type":12,"linkType":22},{"sys":23436},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23438,"metaTitle":428,"metaDescription":429,"mainTitle":23439,"subtitle":447,"heroImage":23454,"ctaButton":470,"ctaLink":471},[427],{"data":23440,"content":23441,"nodeType":74},{},[23442,23448],{"data":23443,"content":23444,"nodeType":78},{},[23445],{"data":23446,"marks":23447,"value":439,"nodeType":82},{},[],{"data":23449,"content":23450,"nodeType":87},{},[23451],{"data":23452,"marks":23453,"value":446,"nodeType":82},{},[],{"metadata":23455,"sys":23458,"fields":23463},{"tags":23456,"concepts":23457},[],[],{"space":23459,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23461,"publishedVersion":62,"revision":44,"locale":29},{"sys":23460},{"type":12,"linkType":13,"id":14},{"sys":23462},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23464},{"url":462,"details":23465,"fileName":468,"contentType":469},{"size":464,"image":23466},{"width":466,"height":467},{"sys":23468,"fields":23471},{"id":23469,"createdAt":23470},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":23472,"slug":23473,"articleIntro":23472,"category":23474},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[23475],{"metadata":23476,"sys":23479,"fields":23486},{"tags":23477,"concepts":23478},[],[],{"space":23480,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23482,"publishedVersion":418,"revision":62,"contentType":23484,"locale":29},{"sys":23481},{"type":12,"linkType":13,"id":14},{"sys":23483},{"id":21,"type":12,"linkType":22},{"sys":23485},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23487,"metaTitle":428,"metaDescription":429,"mainTitle":23488,"subtitle":447,"heroImage":23503,"ctaButton":470,"ctaLink":471},[427],{"data":23489,"content":23490,"nodeType":74},{},[23491,23497],{"data":23492,"content":23493,"nodeType":78},{},[23494],{"data":23495,"marks":23496,"value":439,"nodeType":82},{},[],{"data":23498,"content":23499,"nodeType":87},{},[23500],{"data":23501,"marks":23502,"value":446,"nodeType":82},{},[],{"metadata":23504,"sys":23507,"fields":23512},{"tags":23505,"concepts":23506},[],[],{"space":23508,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23510,"publishedVersion":62,"revision":44,"locale":29},{"sys":23509},{"type":12,"linkType":13,"id":14},{"sys":23511},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23513},{"url":462,"details":23514,"fileName":468,"contentType":469},{"size":464,"image":23515},{"width":466,"height":467},{"sys":23517,"fields":23520},{"id":23518,"createdAt":23519},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":23521,"slug":23522,"articleIntro":23521,"category":23523},"Compte 106 - Réserves","compte-106-reserves",[23524],{"metadata":23525,"sys":23528,"fields":23535},{"tags":23526,"concepts":23527},[],[],{"space":23529,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23531,"publishedVersion":418,"revision":62,"contentType":23533,"locale":29},{"sys":23530},{"type":12,"linkType":13,"id":14},{"sys":23532},{"id":21,"type":12,"linkType":22},{"sys":23534},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23536,"metaTitle":428,"metaDescription":429,"mainTitle":23537,"subtitle":447,"heroImage":23552,"ctaButton":470,"ctaLink":471},[427],{"data":23538,"content":23539,"nodeType":74},{},[23540,23546],{"data":23541,"content":23542,"nodeType":78},{},[23543],{"data":23544,"marks":23545,"value":439,"nodeType":82},{},[],{"data":23547,"content":23548,"nodeType":87},{},[23549],{"data":23550,"marks":23551,"value":446,"nodeType":82},{},[],{"metadata":23553,"sys":23556,"fields":23561},{"tags":23554,"concepts":23555},[],[],{"space":23557,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23559,"publishedVersion":62,"revision":44,"locale":29},{"sys":23558},{"type":12,"linkType":13,"id":14},{"sys":23560},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23562},{"url":462,"details":23563,"fileName":468,"contentType":469},{"size":464,"image":23564},{"width":466,"height":467},{"sys":23566,"fields":23569},{"id":23567,"createdAt":23568},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":23570,"slug":23571,"articleIntro":23570,"category":23572},"506 - Obligations","compte-506-obligations",[23573],{"metadata":23574,"sys":23577,"fields":23584},{"tags":23575,"concepts":23576},[],[],{"space":23578,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23580,"publishedVersion":418,"revision":62,"contentType":23582,"locale":29},{"sys":23579},{"type":12,"linkType":13,"id":14},{"sys":23581},{"id":21,"type":12,"linkType":22},{"sys":23583},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23585,"metaTitle":428,"metaDescription":429,"mainTitle":23586,"subtitle":447,"heroImage":23601,"ctaButton":470,"ctaLink":471},[427],{"data":23587,"content":23588,"nodeType":74},{},[23589,23595],{"data":23590,"content":23591,"nodeType":78},{},[23592],{"data":23593,"marks":23594,"value":439,"nodeType":82},{},[],{"data":23596,"content":23597,"nodeType":87},{},[23598],{"data":23599,"marks":23600,"value":446,"nodeType":82},{},[],{"metadata":23602,"sys":23605,"fields":23610},{"tags":23603,"concepts":23604},[],[],{"space":23606,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23608,"publishedVersion":62,"revision":44,"locale":29},{"sys":23607},{"type":12,"linkType":13,"id":14},{"sys":23609},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23611},{"url":462,"details":23612,"fileName":468,"contentType":469},{"size":464,"image":23613},{"width":466,"height":467},{"sys":23615,"fields":23618},{"id":23616,"createdAt":23617},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":23619,"slug":23620,"articleIntro":-1,"category":23621},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[23622],{"metadata":23623,"sys":23626,"fields":23633},{"tags":23624,"concepts":23625},[],[],{"space":23627,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23629,"publishedVersion":418,"revision":62,"contentType":23631,"locale":29},{"sys":23628},{"type":12,"linkType":13,"id":14},{"sys":23630},{"id":21,"type":12,"linkType":22},{"sys":23632},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23634,"metaTitle":428,"metaDescription":429,"mainTitle":23635,"subtitle":447,"heroImage":23650,"ctaButton":470,"ctaLink":471},[427],{"data":23636,"content":23637,"nodeType":74},{},[23638,23644],{"data":23639,"content":23640,"nodeType":78},{},[23641],{"data":23642,"marks":23643,"value":439,"nodeType":82},{},[],{"data":23645,"content":23646,"nodeType":87},{},[23647],{"data":23648,"marks":23649,"value":446,"nodeType":82},{},[],{"metadata":23651,"sys":23654,"fields":23659},{"tags":23652,"concepts":23653},[],[],{"space":23655,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23657,"publishedVersion":62,"revision":44,"locale":29},{"sys":23656},{"type":12,"linkType":13,"id":14},{"sys":23658},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23660},{"url":462,"details":23661,"fileName":468,"contentType":469},{"size":464,"image":23662},{"width":466,"height":467},{"sys":23664,"fields":23667},{"id":23665,"createdAt":23666},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":23668,"slug":23669,"articleIntro":23668,"category":23670},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[23671],{"metadata":23672,"sys":23675,"fields":23682},{"tags":23673,"concepts":23674},[],[],{"space":23676,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23678,"publishedVersion":418,"revision":62,"contentType":23680,"locale":29},{"sys":23677},{"type":12,"linkType":13,"id":14},{"sys":23679},{"id":21,"type":12,"linkType":22},{"sys":23681},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23683,"metaTitle":428,"metaDescription":429,"mainTitle":23684,"subtitle":447,"heroImage":23699,"ctaButton":470,"ctaLink":471},[427],{"data":23685,"content":23686,"nodeType":74},{},[23687,23693],{"data":23688,"content":23689,"nodeType":78},{},[23690],{"data":23691,"marks":23692,"value":439,"nodeType":82},{},[],{"data":23694,"content":23695,"nodeType":87},{},[23696],{"data":23697,"marks":23698,"value":446,"nodeType":82},{},[],{"metadata":23700,"sys":23703,"fields":23708},{"tags":23701,"concepts":23702},[],[],{"space":23704,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23706,"publishedVersion":62,"revision":44,"locale":29},{"sys":23705},{"type":12,"linkType":13,"id":14},{"sys":23707},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23709},{"url":462,"details":23710,"fileName":468,"contentType":469},{"size":464,"image":23711},{"width":466,"height":467},{"sys":23713,"fields":23716},{"id":23714,"createdAt":23715},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":23717,"slug":23718,"articleIntro":23717,"category":23719},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[23720],{"metadata":23721,"sys":23724,"fields":23731},{"tags":23722,"concepts":23723},[],[],{"space":23725,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23727,"publishedVersion":418,"revision":62,"contentType":23729,"locale":29},{"sys":23726},{"type":12,"linkType":13,"id":14},{"sys":23728},{"id":21,"type":12,"linkType":22},{"sys":23730},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23732,"metaTitle":428,"metaDescription":429,"mainTitle":23733,"subtitle":447,"heroImage":23748,"ctaButton":470,"ctaLink":471},[427],{"data":23734,"content":23735,"nodeType":74},{},[23736,23742],{"data":23737,"content":23738,"nodeType":78},{},[23739],{"data":23740,"marks":23741,"value":439,"nodeType":82},{},[],{"data":23743,"content":23744,"nodeType":87},{},[23745],{"data":23746,"marks":23747,"value":446,"nodeType":82},{},[],{"metadata":23749,"sys":23752,"fields":23757},{"tags":23750,"concepts":23751},[],[],{"space":23753,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23755,"publishedVersion":62,"revision":44,"locale":29},{"sys":23754},{"type":12,"linkType":13,"id":14},{"sys":23756},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23758},{"url":462,"details":23759,"fileName":468,"contentType":469},{"size":464,"image":23760},{"width":466,"height":467},{"sys":23762,"fields":23765},{"id":23763,"createdAt":23764},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":23766,"slug":23767,"articleIntro":23766,"category":23768},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[23769],{"metadata":23770,"sys":23773,"fields":23780},{"tags":23771,"concepts":23772},[],[],{"space":23774,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23776,"publishedVersion":418,"revision":62,"contentType":23778,"locale":29},{"sys":23775},{"type":12,"linkType":13,"id":14},{"sys":23777},{"id":21,"type":12,"linkType":22},{"sys":23779},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23781,"metaTitle":428,"metaDescription":429,"mainTitle":23782,"subtitle":447,"heroImage":23797,"ctaButton":470,"ctaLink":471},[427],{"data":23783,"content":23784,"nodeType":74},{},[23785,23791],{"data":23786,"content":23787,"nodeType":78},{},[23788],{"data":23789,"marks":23790,"value":439,"nodeType":82},{},[],{"data":23792,"content":23793,"nodeType":87},{},[23794],{"data":23795,"marks":23796,"value":446,"nodeType":82},{},[],{"metadata":23798,"sys":23801,"fields":23806},{"tags":23799,"concepts":23800},[],[],{"space":23802,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23804,"publishedVersion":62,"revision":44,"locale":29},{"sys":23803},{"type":12,"linkType":13,"id":14},{"sys":23805},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23807},{"url":462,"details":23808,"fileName":468,"contentType":469},{"size":464,"image":23809},{"width":466,"height":467},{"sys":23811,"fields":23814},{"id":23812,"createdAt":23813},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":23815,"slug":23816,"articleIntro":23815,"category":23817},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[23818],{"metadata":23819,"sys":23822,"fields":23829},{"tags":23820,"concepts":23821},[],[],{"space":23823,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23825,"publishedVersion":418,"revision":62,"contentType":23827,"locale":29},{"sys":23824},{"type":12,"linkType":13,"id":14},{"sys":23826},{"id":21,"type":12,"linkType":22},{"sys":23828},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23830,"metaTitle":428,"metaDescription":429,"mainTitle":23831,"subtitle":447,"heroImage":23846,"ctaButton":470,"ctaLink":471},[427],{"data":23832,"content":23833,"nodeType":74},{},[23834,23840],{"data":23835,"content":23836,"nodeType":78},{},[23837],{"data":23838,"marks":23839,"value":439,"nodeType":82},{},[],{"data":23841,"content":23842,"nodeType":87},{},[23843],{"data":23844,"marks":23845,"value":446,"nodeType":82},{},[],{"metadata":23847,"sys":23850,"fields":23855},{"tags":23848,"concepts":23849},[],[],{"space":23851,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23853,"publishedVersion":62,"revision":44,"locale":29},{"sys":23852},{"type":12,"linkType":13,"id":14},{"sys":23854},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23856},{"url":462,"details":23857,"fileName":468,"contentType":469},{"size":464,"image":23858},{"width":466,"height":467},{"sys":23860,"fields":23863},{"id":23861,"createdAt":23862},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":23864,"slug":23865,"articleIntro":23864,"category":23866},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[23867],{"metadata":23868,"sys":23871,"fields":23878},{"tags":23869,"concepts":23870},[],[],{"space":23872,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23874,"publishedVersion":418,"revision":62,"contentType":23876,"locale":29},{"sys":23873},{"type":12,"linkType":13,"id":14},{"sys":23875},{"id":21,"type":12,"linkType":22},{"sys":23877},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23879,"metaTitle":428,"metaDescription":429,"mainTitle":23880,"subtitle":447,"heroImage":23895,"ctaButton":470,"ctaLink":471},[427],{"data":23881,"content":23882,"nodeType":74},{},[23883,23889],{"data":23884,"content":23885,"nodeType":78},{},[23886],{"data":23887,"marks":23888,"value":439,"nodeType":82},{},[],{"data":23890,"content":23891,"nodeType":87},{},[23892],{"data":23893,"marks":23894,"value":446,"nodeType":82},{},[],{"metadata":23896,"sys":23899,"fields":23904},{"tags":23897,"concepts":23898},[],[],{"space":23900,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23902,"publishedVersion":62,"revision":44,"locale":29},{"sys":23901},{"type":12,"linkType":13,"id":14},{"sys":23903},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23905},{"url":462,"details":23906,"fileName":468,"contentType":469},{"size":464,"image":23907},{"width":466,"height":467},{"sys":23909,"fields":23912},{"id":23910,"createdAt":23911},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":23913,"slug":23914,"articleIntro":23913,"category":23915},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[23916],{"metadata":23917,"sys":23920,"fields":23927},{"tags":23918,"concepts":23919},[],[],{"space":23921,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23923,"publishedVersion":418,"revision":62,"contentType":23925,"locale":29},{"sys":23922},{"type":12,"linkType":13,"id":14},{"sys":23924},{"id":21,"type":12,"linkType":22},{"sys":23926},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23928,"metaTitle":428,"metaDescription":429,"mainTitle":23929,"subtitle":447,"heroImage":23944,"ctaButton":470,"ctaLink":471},[427],{"data":23930,"content":23931,"nodeType":74},{},[23932,23938],{"data":23933,"content":23934,"nodeType":78},{},[23935],{"data":23936,"marks":23937,"value":439,"nodeType":82},{},[],{"data":23939,"content":23940,"nodeType":87},{},[23941],{"data":23942,"marks":23943,"value":446,"nodeType":82},{},[],{"metadata":23945,"sys":23948,"fields":23953},{"tags":23946,"concepts":23947},[],[],{"space":23949,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":23951,"publishedVersion":62,"revision":44,"locale":29},{"sys":23950},{"type":12,"linkType":13,"id":14},{"sys":23952},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":23954},{"url":462,"details":23955,"fileName":468,"contentType":469},{"size":464,"image":23956},{"width":466,"height":467},{"sys":23958,"fields":23961},{"id":23959,"createdAt":23960},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":23962,"slug":23963,"articleIntro":23962,"category":23964},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[23965],{"metadata":23966,"sys":23969,"fields":23976},{"tags":23967,"concepts":23968},[],[],{"space":23970,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":23972,"publishedVersion":418,"revision":62,"contentType":23974,"locale":29},{"sys":23971},{"type":12,"linkType":13,"id":14},{"sys":23973},{"id":21,"type":12,"linkType":22},{"sys":23975},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":23977,"metaTitle":428,"metaDescription":429,"mainTitle":23978,"subtitle":447,"heroImage":23993,"ctaButton":470,"ctaLink":471},[427],{"data":23979,"content":23980,"nodeType":74},{},[23981,23987],{"data":23982,"content":23983,"nodeType":78},{},[23984],{"data":23985,"marks":23986,"value":439,"nodeType":82},{},[],{"data":23988,"content":23989,"nodeType":87},{},[23990],{"data":23991,"marks":23992,"value":446,"nodeType":82},{},[],{"metadata":23994,"sys":23997,"fields":24002},{"tags":23995,"concepts":23996},[],[],{"space":23998,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24000,"publishedVersion":62,"revision":44,"locale":29},{"sys":23999},{"type":12,"linkType":13,"id":14},{"sys":24001},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24003},{"url":462,"details":24004,"fileName":468,"contentType":469},{"size":464,"image":24005},{"width":466,"height":467},{"sys":24007,"fields":24010},{"id":24008,"createdAt":24009},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":24011,"slug":24012,"articleIntro":-1,"category":24013},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[24014],{"metadata":24015,"sys":24018,"fields":24025},{"tags":24016,"concepts":24017},[],[],{"space":24019,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24021,"publishedVersion":418,"revision":62,"contentType":24023,"locale":29},{"sys":24020},{"type":12,"linkType":13,"id":14},{"sys":24022},{"id":21,"type":12,"linkType":22},{"sys":24024},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24026,"metaTitle":428,"metaDescription":429,"mainTitle":24027,"subtitle":447,"heroImage":24042,"ctaButton":470,"ctaLink":471},[427],{"data":24028,"content":24029,"nodeType":74},{},[24030,24036],{"data":24031,"content":24032,"nodeType":78},{},[24033],{"data":24034,"marks":24035,"value":439,"nodeType":82},{},[],{"data":24037,"content":24038,"nodeType":87},{},[24039],{"data":24040,"marks":24041,"value":446,"nodeType":82},{},[],{"metadata":24043,"sys":24046,"fields":24051},{"tags":24044,"concepts":24045},[],[],{"space":24047,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24049,"publishedVersion":62,"revision":44,"locale":29},{"sys":24048},{"type":12,"linkType":13,"id":14},{"sys":24050},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24052},{"url":462,"details":24053,"fileName":468,"contentType":469},{"size":464,"image":24054},{"width":466,"height":467},{"sys":24056,"fields":24059},{"id":24057,"createdAt":24058},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":24060,"slug":24061,"articleIntro":24060,"category":24062},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[24063],{"metadata":24064,"sys":24067,"fields":24074},{"tags":24065,"concepts":24066},[],[],{"space":24068,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24070,"publishedVersion":418,"revision":62,"contentType":24072,"locale":29},{"sys":24069},{"type":12,"linkType":13,"id":14},{"sys":24071},{"id":21,"type":12,"linkType":22},{"sys":24073},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24075,"metaTitle":428,"metaDescription":429,"mainTitle":24076,"subtitle":447,"heroImage":24091,"ctaButton":470,"ctaLink":471},[427],{"data":24077,"content":24078,"nodeType":74},{},[24079,24085],{"data":24080,"content":24081,"nodeType":78},{},[24082],{"data":24083,"marks":24084,"value":439,"nodeType":82},{},[],{"data":24086,"content":24087,"nodeType":87},{},[24088],{"data":24089,"marks":24090,"value":446,"nodeType":82},{},[],{"metadata":24092,"sys":24095,"fields":24100},{"tags":24093,"concepts":24094},[],[],{"space":24096,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24098,"publishedVersion":62,"revision":44,"locale":29},{"sys":24097},{"type":12,"linkType":13,"id":14},{"sys":24099},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24101},{"url":462,"details":24102,"fileName":468,"contentType":469},{"size":464,"image":24103},{"width":466,"height":467},{"sys":24105,"fields":24108},{"id":24106,"createdAt":24107},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":24109,"slug":24110,"articleIntro":24109,"category":24111},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[24112],{"metadata":24113,"sys":24116,"fields":24123},{"tags":24114,"concepts":24115},[],[],{"space":24117,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24119,"publishedVersion":418,"revision":62,"contentType":24121,"locale":29},{"sys":24118},{"type":12,"linkType":13,"id":14},{"sys":24120},{"id":21,"type":12,"linkType":22},{"sys":24122},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24124,"metaTitle":428,"metaDescription":429,"mainTitle":24125,"subtitle":447,"heroImage":24140,"ctaButton":470,"ctaLink":471},[427],{"data":24126,"content":24127,"nodeType":74},{},[24128,24134],{"data":24129,"content":24130,"nodeType":78},{},[24131],{"data":24132,"marks":24133,"value":439,"nodeType":82},{},[],{"data":24135,"content":24136,"nodeType":87},{},[24137],{"data":24138,"marks":24139,"value":446,"nodeType":82},{},[],{"metadata":24141,"sys":24144,"fields":24149},{"tags":24142,"concepts":24143},[],[],{"space":24145,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24147,"publishedVersion":62,"revision":44,"locale":29},{"sys":24146},{"type":12,"linkType":13,"id":14},{"sys":24148},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24150},{"url":462,"details":24151,"fileName":468,"contentType":469},{"size":464,"image":24152},{"width":466,"height":467},{"sys":24154,"fields":24157},{"id":24155,"createdAt":24156},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":24158,"slug":24159,"articleIntro":-1,"category":24160},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[24161],{"metadata":24162,"sys":24165,"fields":24172},{"tags":24163,"concepts":24164},[],[],{"space":24166,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24168,"publishedVersion":418,"revision":62,"contentType":24170,"locale":29},{"sys":24167},{"type":12,"linkType":13,"id":14},{"sys":24169},{"id":21,"type":12,"linkType":22},{"sys":24171},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24173,"metaTitle":428,"metaDescription":429,"mainTitle":24174,"subtitle":447,"heroImage":24189,"ctaButton":470,"ctaLink":471},[427],{"data":24175,"content":24176,"nodeType":74},{},[24177,24183],{"data":24178,"content":24179,"nodeType":78},{},[24180],{"data":24181,"marks":24182,"value":439,"nodeType":82},{},[],{"data":24184,"content":24185,"nodeType":87},{},[24186],{"data":24187,"marks":24188,"value":446,"nodeType":82},{},[],{"metadata":24190,"sys":24193,"fields":24198},{"tags":24191,"concepts":24192},[],[],{"space":24194,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24196,"publishedVersion":62,"revision":44,"locale":29},{"sys":24195},{"type":12,"linkType":13,"id":14},{"sys":24197},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24199},{"url":462,"details":24200,"fileName":468,"contentType":469},{"size":464,"image":24201},{"width":466,"height":467},{"sys":24203,"fields":24206},{"id":24204,"createdAt":24205},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":24207,"slug":24208,"articleIntro":24207,"category":24209},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[24210],{"metadata":24211,"sys":24214,"fields":24221},{"tags":24212,"concepts":24213},[],[],{"space":24215,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24217,"publishedVersion":418,"revision":62,"contentType":24219,"locale":29},{"sys":24216},{"type":12,"linkType":13,"id":14},{"sys":24218},{"id":21,"type":12,"linkType":22},{"sys":24220},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24222,"metaTitle":428,"metaDescription":429,"mainTitle":24223,"subtitle":447,"heroImage":24238,"ctaButton":470,"ctaLink":471},[427],{"data":24224,"content":24225,"nodeType":74},{},[24226,24232],{"data":24227,"content":24228,"nodeType":78},{},[24229],{"data":24230,"marks":24231,"value":439,"nodeType":82},{},[],{"data":24233,"content":24234,"nodeType":87},{},[24235],{"data":24236,"marks":24237,"value":446,"nodeType":82},{},[],{"metadata":24239,"sys":24242,"fields":24247},{"tags":24240,"concepts":24241},[],[],{"space":24243,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24245,"publishedVersion":62,"revision":44,"locale":29},{"sys":24244},{"type":12,"linkType":13,"id":14},{"sys":24246},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24248},{"url":462,"details":24249,"fileName":468,"contentType":469},{"size":464,"image":24250},{"width":466,"height":467},{"sys":24252,"fields":24255},{"id":24253,"createdAt":24254},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":24256,"slug":24257,"articleIntro":24256,"category":24258},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[24259],{"metadata":24260,"sys":24263,"fields":24270},{"tags":24261,"concepts":24262},[],[],{"space":24264,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24266,"publishedVersion":418,"revision":62,"contentType":24268,"locale":29},{"sys":24265},{"type":12,"linkType":13,"id":14},{"sys":24267},{"id":21,"type":12,"linkType":22},{"sys":24269},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24271,"metaTitle":428,"metaDescription":429,"mainTitle":24272,"subtitle":447,"heroImage":24287,"ctaButton":470,"ctaLink":471},[427],{"data":24273,"content":24274,"nodeType":74},{},[24275,24281],{"data":24276,"content":24277,"nodeType":78},{},[24278],{"data":24279,"marks":24280,"value":439,"nodeType":82},{},[],{"data":24282,"content":24283,"nodeType":87},{},[24284],{"data":24285,"marks":24286,"value":446,"nodeType":82},{},[],{"metadata":24288,"sys":24291,"fields":24296},{"tags":24289,"concepts":24290},[],[],{"space":24292,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24294,"publishedVersion":62,"revision":44,"locale":29},{"sys":24293},{"type":12,"linkType":13,"id":14},{"sys":24295},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24297},{"url":462,"details":24298,"fileName":468,"contentType":469},{"size":464,"image":24299},{"width":466,"height":467},{"sys":24301,"fields":24304},{"id":24302,"createdAt":24303},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":24305,"slug":24306,"articleIntro":24305,"category":24307},"6161 - Multirisques","compte-6161-multirisques",[24308],{"metadata":24309,"sys":24312,"fields":24319},{"tags":24310,"concepts":24311},[],[],{"space":24313,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24315,"publishedVersion":418,"revision":62,"contentType":24317,"locale":29},{"sys":24314},{"type":12,"linkType":13,"id":14},{"sys":24316},{"id":21,"type":12,"linkType":22},{"sys":24318},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24320,"metaTitle":428,"metaDescription":429,"mainTitle":24321,"subtitle":447,"heroImage":24336,"ctaButton":470,"ctaLink":471},[427],{"data":24322,"content":24323,"nodeType":74},{},[24324,24330],{"data":24325,"content":24326,"nodeType":78},{},[24327],{"data":24328,"marks":24329,"value":439,"nodeType":82},{},[],{"data":24331,"content":24332,"nodeType":87},{},[24333],{"data":24334,"marks":24335,"value":446,"nodeType":82},{},[],{"metadata":24337,"sys":24340,"fields":24345},{"tags":24338,"concepts":24339},[],[],{"space":24341,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24343,"publishedVersion":62,"revision":44,"locale":29},{"sys":24342},{"type":12,"linkType":13,"id":14},{"sys":24344},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24346},{"url":462,"details":24347,"fileName":468,"contentType":469},{"size":464,"image":24348},{"width":466,"height":467},{"sys":24350,"fields":24353},{"id":24351,"createdAt":24352},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":24354,"slug":24355,"articleIntro":24354,"category":24356},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[24357],{"metadata":24358,"sys":24361,"fields":24368},{"tags":24359,"concepts":24360},[],[],{"space":24362,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24364,"publishedVersion":418,"revision":62,"contentType":24366,"locale":29},{"sys":24363},{"type":12,"linkType":13,"id":14},{"sys":24365},{"id":21,"type":12,"linkType":22},{"sys":24367},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24369,"metaTitle":428,"metaDescription":429,"mainTitle":24370,"subtitle":447,"heroImage":24385,"ctaButton":470,"ctaLink":471},[427],{"data":24371,"content":24372,"nodeType":74},{},[24373,24379],{"data":24374,"content":24375,"nodeType":78},{},[24376],{"data":24377,"marks":24378,"value":439,"nodeType":82},{},[],{"data":24380,"content":24381,"nodeType":87},{},[24382],{"data":24383,"marks":24384,"value":446,"nodeType":82},{},[],{"metadata":24386,"sys":24389,"fields":24394},{"tags":24387,"concepts":24388},[],[],{"space":24390,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24392,"publishedVersion":62,"revision":44,"locale":29},{"sys":24391},{"type":12,"linkType":13,"id":14},{"sys":24393},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24395},{"url":462,"details":24396,"fileName":468,"contentType":469},{"size":464,"image":24397},{"width":466,"height":467},{"sys":24399,"fields":24402},{"id":24400,"createdAt":24401},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":24403,"slug":24404,"articleIntro":24403,"category":24405},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[24406],{"metadata":24407,"sys":24410,"fields":24417},{"tags":24408,"concepts":24409},[],[],{"space":24411,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24413,"publishedVersion":418,"revision":62,"contentType":24415,"locale":29},{"sys":24412},{"type":12,"linkType":13,"id":14},{"sys":24414},{"id":21,"type":12,"linkType":22},{"sys":24416},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24418,"metaTitle":428,"metaDescription":429,"mainTitle":24419,"subtitle":447,"heroImage":24434,"ctaButton":470,"ctaLink":471},[427],{"data":24420,"content":24421,"nodeType":74},{},[24422,24428],{"data":24423,"content":24424,"nodeType":78},{},[24425],{"data":24426,"marks":24427,"value":439,"nodeType":82},{},[],{"data":24429,"content":24430,"nodeType":87},{},[24431],{"data":24432,"marks":24433,"value":446,"nodeType":82},{},[],{"metadata":24435,"sys":24438,"fields":24443},{"tags":24436,"concepts":24437},[],[],{"space":24439,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24441,"publishedVersion":62,"revision":44,"locale":29},{"sys":24440},{"type":12,"linkType":13,"id":14},{"sys":24442},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24444},{"url":462,"details":24445,"fileName":468,"contentType":469},{"size":464,"image":24446},{"width":466,"height":467},{"sys":24448,"fields":24451},{"id":24449,"createdAt":24450},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":24452,"slug":24453,"articleIntro":24452,"category":24454},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[24455],{"metadata":24456,"sys":24459,"fields":24466},{"tags":24457,"concepts":24458},[],[],{"space":24460,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24462,"publishedVersion":418,"revision":62,"contentType":24464,"locale":29},{"sys":24461},{"type":12,"linkType":13,"id":14},{"sys":24463},{"id":21,"type":12,"linkType":22},{"sys":24465},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24467,"metaTitle":428,"metaDescription":429,"mainTitle":24468,"subtitle":447,"heroImage":24483,"ctaButton":470,"ctaLink":471},[427],{"data":24469,"content":24470,"nodeType":74},{},[24471,24477],{"data":24472,"content":24473,"nodeType":78},{},[24474],{"data":24475,"marks":24476,"value":439,"nodeType":82},{},[],{"data":24478,"content":24479,"nodeType":87},{},[24480],{"data":24481,"marks":24482,"value":446,"nodeType":82},{},[],{"metadata":24484,"sys":24487,"fields":24492},{"tags":24485,"concepts":24486},[],[],{"space":24488,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24490,"publishedVersion":62,"revision":44,"locale":29},{"sys":24489},{"type":12,"linkType":13,"id":14},{"sys":24491},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24493},{"url":462,"details":24494,"fileName":468,"contentType":469},{"size":464,"image":24495},{"width":466,"height":467},{"sys":24497,"fields":24500},{"id":24498,"createdAt":24499},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":24501,"slug":24502,"articleIntro":24501,"category":24503},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[24504],{"metadata":24505,"sys":24508,"fields":24515},{"tags":24506,"concepts":24507},[],[],{"space":24509,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24511,"publishedVersion":418,"revision":62,"contentType":24513,"locale":29},{"sys":24510},{"type":12,"linkType":13,"id":14},{"sys":24512},{"id":21,"type":12,"linkType":22},{"sys":24514},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24516,"metaTitle":428,"metaDescription":429,"mainTitle":24517,"subtitle":447,"heroImage":24532,"ctaButton":470,"ctaLink":471},[427],{"data":24518,"content":24519,"nodeType":74},{},[24520,24526],{"data":24521,"content":24522,"nodeType":78},{},[24523],{"data":24524,"marks":24525,"value":439,"nodeType":82},{},[],{"data":24527,"content":24528,"nodeType":87},{},[24529],{"data":24530,"marks":24531,"value":446,"nodeType":82},{},[],{"metadata":24533,"sys":24536,"fields":24541},{"tags":24534,"concepts":24535},[],[],{"space":24537,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24539,"publishedVersion":62,"revision":44,"locale":29},{"sys":24538},{"type":12,"linkType":13,"id":14},{"sys":24540},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24542},{"url":462,"details":24543,"fileName":468,"contentType":469},{"size":464,"image":24544},{"width":466,"height":467},{"sys":24546,"fields":24549},{"id":24547,"createdAt":24548},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":24550,"slug":24551,"articleIntro":24550,"category":24552},"331 - Produits en cours","compte-331-produits-en-cours",[24553],{"metadata":24554,"sys":24557,"fields":24564},{"tags":24555,"concepts":24556},[],[],{"space":24558,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24560,"publishedVersion":418,"revision":62,"contentType":24562,"locale":29},{"sys":24559},{"type":12,"linkType":13,"id":14},{"sys":24561},{"id":21,"type":12,"linkType":22},{"sys":24563},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24565,"metaTitle":428,"metaDescription":429,"mainTitle":24566,"subtitle":447,"heroImage":24581,"ctaButton":470,"ctaLink":471},[427],{"data":24567,"content":24568,"nodeType":74},{},[24569,24575],{"data":24570,"content":24571,"nodeType":78},{},[24572],{"data":24573,"marks":24574,"value":439,"nodeType":82},{},[],{"data":24576,"content":24577,"nodeType":87},{},[24578],{"data":24579,"marks":24580,"value":446,"nodeType":82},{},[],{"metadata":24582,"sys":24585,"fields":24590},{"tags":24583,"concepts":24584},[],[],{"space":24586,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24588,"publishedVersion":62,"revision":44,"locale":29},{"sys":24587},{"type":12,"linkType":13,"id":14},{"sys":24589},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24591},{"url":462,"details":24592,"fileName":468,"contentType":469},{"size":464,"image":24593},{"width":466,"height":467},{"sys":24595,"fields":24598},{"id":24596,"createdAt":24597},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":24599,"slug":24600,"articleIntro":24599,"category":24601},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[24602],{"metadata":24603,"sys":24606,"fields":24613},{"tags":24604,"concepts":24605},[],[],{"space":24607,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24609,"publishedVersion":418,"revision":62,"contentType":24611,"locale":29},{"sys":24608},{"type":12,"linkType":13,"id":14},{"sys":24610},{"id":21,"type":12,"linkType":22},{"sys":24612},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24614,"metaTitle":428,"metaDescription":429,"mainTitle":24615,"subtitle":447,"heroImage":24630,"ctaButton":470,"ctaLink":471},[427],{"data":24616,"content":24617,"nodeType":74},{},[24618,24624],{"data":24619,"content":24620,"nodeType":78},{},[24621],{"data":24622,"marks":24623,"value":439,"nodeType":82},{},[],{"data":24625,"content":24626,"nodeType":87},{},[24627],{"data":24628,"marks":24629,"value":446,"nodeType":82},{},[],{"metadata":24631,"sys":24634,"fields":24639},{"tags":24632,"concepts":24633},[],[],{"space":24635,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24637,"publishedVersion":62,"revision":44,"locale":29},{"sys":24636},{"type":12,"linkType":13,"id":14},{"sys":24638},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24640},{"url":462,"details":24641,"fileName":468,"contentType":469},{"size":464,"image":24642},{"width":466,"height":467},{"sys":24644,"fields":24647},{"id":24645,"createdAt":24646},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":24648,"slug":24649,"articleIntro":24648,"category":24650},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[24651],{"metadata":24652,"sys":24655,"fields":24662},{"tags":24653,"concepts":24654},[],[],{"space":24656,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24658,"publishedVersion":418,"revision":62,"contentType":24660,"locale":29},{"sys":24657},{"type":12,"linkType":13,"id":14},{"sys":24659},{"id":21,"type":12,"linkType":22},{"sys":24661},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24663,"metaTitle":428,"metaDescription":429,"mainTitle":24664,"subtitle":447,"heroImage":24679,"ctaButton":470,"ctaLink":471},[427],{"data":24665,"content":24666,"nodeType":74},{},[24667,24673],{"data":24668,"content":24669,"nodeType":78},{},[24670],{"data":24671,"marks":24672,"value":439,"nodeType":82},{},[],{"data":24674,"content":24675,"nodeType":87},{},[24676],{"data":24677,"marks":24678,"value":446,"nodeType":82},{},[],{"metadata":24680,"sys":24683,"fields":24688},{"tags":24681,"concepts":24682},[],[],{"space":24684,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24686,"publishedVersion":62,"revision":44,"locale":29},{"sys":24685},{"type":12,"linkType":13,"id":14},{"sys":24687},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24689},{"url":462,"details":24690,"fileName":468,"contentType":469},{"size":464,"image":24691},{"width":466,"height":467},{"sys":24693,"fields":24696},{"id":24694,"createdAt":24695},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":24697,"slug":24698,"articleIntro":24697,"category":24699},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[24700],{"metadata":24701,"sys":24704,"fields":24711},{"tags":24702,"concepts":24703},[],[],{"space":24705,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24707,"publishedVersion":418,"revision":62,"contentType":24709,"locale":29},{"sys":24706},{"type":12,"linkType":13,"id":14},{"sys":24708},{"id":21,"type":12,"linkType":22},{"sys":24710},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24712,"metaTitle":428,"metaDescription":429,"mainTitle":24713,"subtitle":447,"heroImage":24728,"ctaButton":470,"ctaLink":471},[427],{"data":24714,"content":24715,"nodeType":74},{},[24716,24722],{"data":24717,"content":24718,"nodeType":78},{},[24719],{"data":24720,"marks":24721,"value":439,"nodeType":82},{},[],{"data":24723,"content":24724,"nodeType":87},{},[24725],{"data":24726,"marks":24727,"value":446,"nodeType":82},{},[],{"metadata":24729,"sys":24732,"fields":24737},{"tags":24730,"concepts":24731},[],[],{"space":24733,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24735,"publishedVersion":62,"revision":44,"locale":29},{"sys":24734},{"type":12,"linkType":13,"id":14},{"sys":24736},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24738},{"url":462,"details":24739,"fileName":468,"contentType":469},{"size":464,"image":24740},{"width":466,"height":467},{"sys":24742,"fields":24745},{"id":24743,"createdAt":24744},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":24746,"slug":24747,"articleIntro":-1,"category":24748},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[24749],{"metadata":24750,"sys":24753,"fields":24760},{"tags":24751,"concepts":24752},[],[],{"space":24754,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24756,"publishedVersion":418,"revision":62,"contentType":24758,"locale":29},{"sys":24755},{"type":12,"linkType":13,"id":14},{"sys":24757},{"id":21,"type":12,"linkType":22},{"sys":24759},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24761,"metaTitle":428,"metaDescription":429,"mainTitle":24762,"subtitle":447,"heroImage":24777,"ctaButton":470,"ctaLink":471},[427],{"data":24763,"content":24764,"nodeType":74},{},[24765,24771],{"data":24766,"content":24767,"nodeType":78},{},[24768],{"data":24769,"marks":24770,"value":439,"nodeType":82},{},[],{"data":24772,"content":24773,"nodeType":87},{},[24774],{"data":24775,"marks":24776,"value":446,"nodeType":82},{},[],{"metadata":24778,"sys":24781,"fields":24786},{"tags":24779,"concepts":24780},[],[],{"space":24782,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24784,"publishedVersion":62,"revision":44,"locale":29},{"sys":24783},{"type":12,"linkType":13,"id":14},{"sys":24785},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24787},{"url":462,"details":24788,"fileName":468,"contentType":469},{"size":464,"image":24789},{"width":466,"height":467},{"sys":24791,"fields":24794},{"id":24792,"createdAt":24793},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":24795,"slug":24796,"articleIntro":24795,"category":24797},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[24798],{"metadata":24799,"sys":24802,"fields":24809},{"tags":24800,"concepts":24801},[],[],{"space":24803,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24805,"publishedVersion":418,"revision":62,"contentType":24807,"locale":29},{"sys":24804},{"type":12,"linkType":13,"id":14},{"sys":24806},{"id":21,"type":12,"linkType":22},{"sys":24808},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24810,"metaTitle":428,"metaDescription":429,"mainTitle":24811,"subtitle":447,"heroImage":24826,"ctaButton":470,"ctaLink":471},[427],{"data":24812,"content":24813,"nodeType":74},{},[24814,24820],{"data":24815,"content":24816,"nodeType":78},{},[24817],{"data":24818,"marks":24819,"value":439,"nodeType":82},{},[],{"data":24821,"content":24822,"nodeType":87},{},[24823],{"data":24824,"marks":24825,"value":446,"nodeType":82},{},[],{"metadata":24827,"sys":24830,"fields":24835},{"tags":24828,"concepts":24829},[],[],{"space":24831,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24833,"publishedVersion":62,"revision":44,"locale":29},{"sys":24832},{"type":12,"linkType":13,"id":14},{"sys":24834},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24836},{"url":462,"details":24837,"fileName":468,"contentType":469},{"size":464,"image":24838},{"width":466,"height":467},{"sys":24840,"fields":24843},{"id":24841,"createdAt":24842},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":24844,"slug":24845,"articleIntro":24844,"category":24846},"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",[24847],{"metadata":24848,"sys":24851,"fields":24858},{"tags":24849,"concepts":24850},[],[],{"space":24852,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24854,"publishedVersion":418,"revision":62,"contentType":24856,"locale":29},{"sys":24853},{"type":12,"linkType":13,"id":14},{"sys":24855},{"id":21,"type":12,"linkType":22},{"sys":24857},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24859,"metaTitle":428,"metaDescription":429,"mainTitle":24860,"subtitle":447,"heroImage":24875,"ctaButton":470,"ctaLink":471},[427],{"data":24861,"content":24862,"nodeType":74},{},[24863,24869],{"data":24864,"content":24865,"nodeType":78},{},[24866],{"data":24867,"marks":24868,"value":439,"nodeType":82},{},[],{"data":24870,"content":24871,"nodeType":87},{},[24872],{"data":24873,"marks":24874,"value":446,"nodeType":82},{},[],{"metadata":24876,"sys":24879,"fields":24884},{"tags":24877,"concepts":24878},[],[],{"space":24880,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24882,"publishedVersion":62,"revision":44,"locale":29},{"sys":24881},{"type":12,"linkType":13,"id":14},{"sys":24883},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24885},{"url":462,"details":24886,"fileName":468,"contentType":469},{"size":464,"image":24887},{"width":466,"height":467},{"sys":24889,"fields":24892},{"id":24890,"createdAt":24891},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":24893,"slug":24894,"articleIntro":-1,"category":24895},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[24896],{"metadata":24897,"sys":24900,"fields":24907},{"tags":24898,"concepts":24899},[],[],{"space":24901,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24903,"publishedVersion":418,"revision":62,"contentType":24905,"locale":29},{"sys":24902},{"type":12,"linkType":13,"id":14},{"sys":24904},{"id":21,"type":12,"linkType":22},{"sys":24906},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24908,"metaTitle":428,"metaDescription":429,"mainTitle":24909,"subtitle":447,"heroImage":24924,"ctaButton":470,"ctaLink":471},[427],{"data":24910,"content":24911,"nodeType":74},{},[24912,24918],{"data":24913,"content":24914,"nodeType":78},{},[24915],{"data":24916,"marks":24917,"value":439,"nodeType":82},{},[],{"data":24919,"content":24920,"nodeType":87},{},[24921],{"data":24922,"marks":24923,"value":446,"nodeType":82},{},[],{"metadata":24925,"sys":24928,"fields":24933},{"tags":24926,"concepts":24927},[],[],{"space":24929,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24931,"publishedVersion":62,"revision":44,"locale":29},{"sys":24930},{"type":12,"linkType":13,"id":14},{"sys":24932},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24934},{"url":462,"details":24935,"fileName":468,"contentType":469},{"size":464,"image":24936},{"width":466,"height":467},{"sys":24938,"fields":24941},{"id":24939,"createdAt":24940},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":24942,"slug":24943,"articleIntro":24942,"category":24944},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[24945],{"metadata":24946,"sys":24949,"fields":24956},{"tags":24947,"concepts":24948},[],[],{"space":24950,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":24952,"publishedVersion":418,"revision":62,"contentType":24954,"locale":29},{"sys":24951},{"type":12,"linkType":13,"id":14},{"sys":24953},{"id":21,"type":12,"linkType":22},{"sys":24955},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":24957,"metaTitle":428,"metaDescription":429,"mainTitle":24958,"subtitle":447,"heroImage":24973,"ctaButton":470,"ctaLink":471},[427],{"data":24959,"content":24960,"nodeType":74},{},[24961,24967],{"data":24962,"content":24963,"nodeType":78},{},[24964],{"data":24965,"marks":24966,"value":439,"nodeType":82},{},[],{"data":24968,"content":24969,"nodeType":87},{},[24970],{"data":24971,"marks":24972,"value":446,"nodeType":82},{},[],{"metadata":24974,"sys":24977,"fields":24982},{"tags":24975,"concepts":24976},[],[],{"space":24978,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":24980,"publishedVersion":62,"revision":44,"locale":29},{"sys":24979},{"type":12,"linkType":13,"id":14},{"sys":24981},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":24983},{"url":462,"details":24984,"fileName":468,"contentType":469},{"size":464,"image":24985},{"width":466,"height":467},{"sys":24987,"fields":24990},{"id":24988,"createdAt":24989},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":24991,"slug":24992,"articleIntro":24991,"category":24993},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[24994],{"metadata":24995,"sys":24998,"fields":25005},{"tags":24996,"concepts":24997},[],[],{"space":24999,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25001,"publishedVersion":418,"revision":62,"contentType":25003,"locale":29},{"sys":25000},{"type":12,"linkType":13,"id":14},{"sys":25002},{"id":21,"type":12,"linkType":22},{"sys":25004},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25006,"metaTitle":428,"metaDescription":429,"mainTitle":25007,"subtitle":447,"heroImage":25022,"ctaButton":470,"ctaLink":471},[427],{"data":25008,"content":25009,"nodeType":74},{},[25010,25016],{"data":25011,"content":25012,"nodeType":78},{},[25013],{"data":25014,"marks":25015,"value":439,"nodeType":82},{},[],{"data":25017,"content":25018,"nodeType":87},{},[25019],{"data":25020,"marks":25021,"value":446,"nodeType":82},{},[],{"metadata":25023,"sys":25026,"fields":25031},{"tags":25024,"concepts":25025},[],[],{"space":25027,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25029,"publishedVersion":62,"revision":44,"locale":29},{"sys":25028},{"type":12,"linkType":13,"id":14},{"sys":25030},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25032},{"url":462,"details":25033,"fileName":468,"contentType":469},{"size":464,"image":25034},{"width":466,"height":467},{"sys":25036,"fields":25037},{"id":15,"createdAt":17},{"title":31,"slug":403,"articleIntro":31,"category":25038},[25039],{"metadata":25040,"sys":25043,"fields":25050},{"tags":25041,"concepts":25042},[],[],{"space":25044,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25046,"publishedVersion":418,"revision":62,"contentType":25048,"locale":29},{"sys":25045},{"type":12,"linkType":13,"id":14},{"sys":25047},{"id":21,"type":12,"linkType":22},{"sys":25049},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25051,"metaTitle":428,"metaDescription":429,"mainTitle":25052,"subtitle":447,"heroImage":25067,"ctaButton":470,"ctaLink":471},[427],{"data":25053,"content":25054,"nodeType":74},{},[25055,25061],{"data":25056,"content":25057,"nodeType":78},{},[25058],{"data":25059,"marks":25060,"value":439,"nodeType":82},{},[],{"data":25062,"content":25063,"nodeType":87},{},[25064],{"data":25065,"marks":25066,"value":446,"nodeType":82},{},[],{"metadata":25068,"sys":25071,"fields":25076},{"tags":25069,"concepts":25070},[],[],{"space":25072,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25074,"publishedVersion":62,"revision":44,"locale":29},{"sys":25073},{"type":12,"linkType":13,"id":14},{"sys":25075},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25077},{"url":462,"details":25078,"fileName":468,"contentType":469},{"size":464,"image":25079},{"width":466,"height":467},{"sys":25081,"fields":25084},{"id":25082,"createdAt":25083},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":25085,"slug":25086,"articleIntro":-1,"category":25087},"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",[25088],{"metadata":25089,"sys":25092,"fields":25099},{"tags":25090,"concepts":25091},[],[],{"space":25093,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25095,"publishedVersion":418,"revision":62,"contentType":25097,"locale":29},{"sys":25094},{"type":12,"linkType":13,"id":14},{"sys":25096},{"id":21,"type":12,"linkType":22},{"sys":25098},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25100,"metaTitle":428,"metaDescription":429,"mainTitle":25101,"subtitle":447,"heroImage":25116,"ctaButton":470,"ctaLink":471},[427],{"data":25102,"content":25103,"nodeType":74},{},[25104,25110],{"data":25105,"content":25106,"nodeType":78},{},[25107],{"data":25108,"marks":25109,"value":439,"nodeType":82},{},[],{"data":25111,"content":25112,"nodeType":87},{},[25113],{"data":25114,"marks":25115,"value":446,"nodeType":82},{},[],{"metadata":25117,"sys":25120,"fields":25125},{"tags":25118,"concepts":25119},[],[],{"space":25121,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25123,"publishedVersion":62,"revision":44,"locale":29},{"sys":25122},{"type":12,"linkType":13,"id":14},{"sys":25124},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25126},{"url":462,"details":25127,"fileName":468,"contentType":469},{"size":464,"image":25128},{"width":466,"height":467},{"sys":25130,"fields":25133},{"id":25131,"createdAt":25132},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":25134,"slug":25135,"articleIntro":25134,"category":25136},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[25137],{"metadata":25138,"sys":25141,"fields":25148},{"tags":25139,"concepts":25140},[],[],{"space":25142,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25144,"publishedVersion":418,"revision":62,"contentType":25146,"locale":29},{"sys":25143},{"type":12,"linkType":13,"id":14},{"sys":25145},{"id":21,"type":12,"linkType":22},{"sys":25147},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25149,"metaTitle":428,"metaDescription":429,"mainTitle":25150,"subtitle":447,"heroImage":25165,"ctaButton":470,"ctaLink":471},[427],{"data":25151,"content":25152,"nodeType":74},{},[25153,25159],{"data":25154,"content":25155,"nodeType":78},{},[25156],{"data":25157,"marks":25158,"value":439,"nodeType":82},{},[],{"data":25160,"content":25161,"nodeType":87},{},[25162],{"data":25163,"marks":25164,"value":446,"nodeType":82},{},[],{"metadata":25166,"sys":25169,"fields":25174},{"tags":25167,"concepts":25168},[],[],{"space":25170,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25172,"publishedVersion":62,"revision":44,"locale":29},{"sys":25171},{"type":12,"linkType":13,"id":14},{"sys":25173},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25175},{"url":462,"details":25176,"fileName":468,"contentType":469},{"size":464,"image":25177},{"width":466,"height":467},{"sys":25179,"fields":25181},{"id":25180,"createdAt":13128},"2faZxRvPQhG6UiwkwOCQNY",{"title":25182,"slug":25183,"articleIntro":25182,"category":25184},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[25185],{"metadata":25186,"sys":25189,"fields":25196},{"tags":25187,"concepts":25188},[],[],{"space":25190,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25192,"publishedVersion":418,"revision":62,"contentType":25194,"locale":29},{"sys":25191},{"type":12,"linkType":13,"id":14},{"sys":25193},{"id":21,"type":12,"linkType":22},{"sys":25195},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25197,"metaTitle":428,"metaDescription":429,"mainTitle":25198,"subtitle":447,"heroImage":25213,"ctaButton":470,"ctaLink":471},[427],{"data":25199,"content":25200,"nodeType":74},{},[25201,25207],{"data":25202,"content":25203,"nodeType":78},{},[25204],{"data":25205,"marks":25206,"value":439,"nodeType":82},{},[],{"data":25208,"content":25209,"nodeType":87},{},[25210],{"data":25211,"marks":25212,"value":446,"nodeType":82},{},[],{"metadata":25214,"sys":25217,"fields":25222},{"tags":25215,"concepts":25216},[],[],{"space":25218,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25220,"publishedVersion":62,"revision":44,"locale":29},{"sys":25219},{"type":12,"linkType":13,"id":14},{"sys":25221},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25223},{"url":462,"details":25224,"fileName":468,"contentType":469},{"size":464,"image":25225},{"width":466,"height":467},{"sys":25227,"fields":25230},{"id":25228,"createdAt":25229},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":25231,"slug":25232,"articleIntro":25231,"category":25233},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[25234],{"metadata":25235,"sys":25238,"fields":25245},{"tags":25236,"concepts":25237},[],[],{"space":25239,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25241,"publishedVersion":418,"revision":62,"contentType":25243,"locale":29},{"sys":25240},{"type":12,"linkType":13,"id":14},{"sys":25242},{"id":21,"type":12,"linkType":22},{"sys":25244},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25246,"metaTitle":428,"metaDescription":429,"mainTitle":25247,"subtitle":447,"heroImage":25262,"ctaButton":470,"ctaLink":471},[427],{"data":25248,"content":25249,"nodeType":74},{},[25250,25256],{"data":25251,"content":25252,"nodeType":78},{},[25253],{"data":25254,"marks":25255,"value":439,"nodeType":82},{},[],{"data":25257,"content":25258,"nodeType":87},{},[25259],{"data":25260,"marks":25261,"value":446,"nodeType":82},{},[],{"metadata":25263,"sys":25266,"fields":25271},{"tags":25264,"concepts":25265},[],[],{"space":25267,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25269,"publishedVersion":62,"revision":44,"locale":29},{"sys":25268},{"type":12,"linkType":13,"id":14},{"sys":25270},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25272},{"url":462,"details":25273,"fileName":468,"contentType":469},{"size":464,"image":25274},{"width":466,"height":467},{"sys":25276,"fields":25279},{"id":25277,"createdAt":25278},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":25280,"slug":25281,"articleIntro":25280,"category":25282},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[25283],{"metadata":25284,"sys":25287,"fields":25294},{"tags":25285,"concepts":25286},[],[],{"space":25288,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25290,"publishedVersion":418,"revision":62,"contentType":25292,"locale":29},{"sys":25289},{"type":12,"linkType":13,"id":14},{"sys":25291},{"id":21,"type":12,"linkType":22},{"sys":25293},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25295,"metaTitle":428,"metaDescription":429,"mainTitle":25296,"subtitle":447,"heroImage":25311,"ctaButton":470,"ctaLink":471},[427],{"data":25297,"content":25298,"nodeType":74},{},[25299,25305],{"data":25300,"content":25301,"nodeType":78},{},[25302],{"data":25303,"marks":25304,"value":439,"nodeType":82},{},[],{"data":25306,"content":25307,"nodeType":87},{},[25308],{"data":25309,"marks":25310,"value":446,"nodeType":82},{},[],{"metadata":25312,"sys":25315,"fields":25320},{"tags":25313,"concepts":25314},[],[],{"space":25316,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25318,"publishedVersion":62,"revision":44,"locale":29},{"sys":25317},{"type":12,"linkType":13,"id":14},{"sys":25319},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25321},{"url":462,"details":25322,"fileName":468,"contentType":469},{"size":464,"image":25323},{"width":466,"height":467},{"sys":25325,"fields":25328},{"id":25326,"createdAt":25327},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":25329,"slug":25330,"articleIntro":25329,"category":25331},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[25332],{"metadata":25333,"sys":25336,"fields":25343},{"tags":25334,"concepts":25335},[],[],{"space":25337,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25339,"publishedVersion":418,"revision":62,"contentType":25341,"locale":29},{"sys":25338},{"type":12,"linkType":13,"id":14},{"sys":25340},{"id":21,"type":12,"linkType":22},{"sys":25342},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25344,"metaTitle":428,"metaDescription":429,"mainTitle":25345,"subtitle":447,"heroImage":25360,"ctaButton":470,"ctaLink":471},[427],{"data":25346,"content":25347,"nodeType":74},{},[25348,25354],{"data":25349,"content":25350,"nodeType":78},{},[25351],{"data":25352,"marks":25353,"value":439,"nodeType":82},{},[],{"data":25355,"content":25356,"nodeType":87},{},[25357],{"data":25358,"marks":25359,"value":446,"nodeType":82},{},[],{"metadata":25361,"sys":25364,"fields":25369},{"tags":25362,"concepts":25363},[],[],{"space":25365,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25367,"publishedVersion":62,"revision":44,"locale":29},{"sys":25366},{"type":12,"linkType":13,"id":14},{"sys":25368},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25370},{"url":462,"details":25371,"fileName":468,"contentType":469},{"size":464,"image":25372},{"width":466,"height":467},{"sys":25374,"fields":25377},{"id":25375,"createdAt":25376},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":25378,"slug":25379,"articleIntro":25378,"category":25380},"Compte 58 - Virements internes","compte-58-virements-internes",[25381],{"metadata":25382,"sys":25385,"fields":25392},{"tags":25383,"concepts":25384},[],[],{"space":25386,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25388,"publishedVersion":418,"revision":62,"contentType":25390,"locale":29},{"sys":25387},{"type":12,"linkType":13,"id":14},{"sys":25389},{"id":21,"type":12,"linkType":22},{"sys":25391},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25393,"metaTitle":428,"metaDescription":429,"mainTitle":25394,"subtitle":447,"heroImage":25409,"ctaButton":470,"ctaLink":471},[427],{"data":25395,"content":25396,"nodeType":74},{},[25397,25403],{"data":25398,"content":25399,"nodeType":78},{},[25400],{"data":25401,"marks":25402,"value":439,"nodeType":82},{},[],{"data":25404,"content":25405,"nodeType":87},{},[25406],{"data":25407,"marks":25408,"value":446,"nodeType":82},{},[],{"metadata":25410,"sys":25413,"fields":25418},{"tags":25411,"concepts":25412},[],[],{"space":25414,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25416,"publishedVersion":62,"revision":44,"locale":29},{"sys":25415},{"type":12,"linkType":13,"id":14},{"sys":25417},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25419},{"url":462,"details":25420,"fileName":468,"contentType":469},{"size":464,"image":25421},{"width":466,"height":467},{"sys":25423,"fields":25426},{"id":25424,"createdAt":25425},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":25427,"slug":25428,"articleIntro":-1,"category":25429},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[25430],{"metadata":25431,"sys":25434,"fields":25441},{"tags":25432,"concepts":25433},[],[],{"space":25435,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25437,"publishedVersion":418,"revision":62,"contentType":25439,"locale":29},{"sys":25436},{"type":12,"linkType":13,"id":14},{"sys":25438},{"id":21,"type":12,"linkType":22},{"sys":25440},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25442,"metaTitle":428,"metaDescription":429,"mainTitle":25443,"subtitle":447,"heroImage":25458,"ctaButton":470,"ctaLink":471},[427],{"data":25444,"content":25445,"nodeType":74},{},[25446,25452],{"data":25447,"content":25448,"nodeType":78},{},[25449],{"data":25450,"marks":25451,"value":439,"nodeType":82},{},[],{"data":25453,"content":25454,"nodeType":87},{},[25455],{"data":25456,"marks":25457,"value":446,"nodeType":82},{},[],{"metadata":25459,"sys":25462,"fields":25467},{"tags":25460,"concepts":25461},[],[],{"space":25463,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25465,"publishedVersion":62,"revision":44,"locale":29},{"sys":25464},{"type":12,"linkType":13,"id":14},{"sys":25466},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25468},{"url":462,"details":25469,"fileName":468,"contentType":469},{"size":464,"image":25470},{"width":466,"height":467},{"sys":25472,"fields":25475},{"id":25473,"createdAt":25474},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":25476,"slug":25477,"articleIntro":25476,"category":25478},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[25479],{"metadata":25480,"sys":25483,"fields":25490},{"tags":25481,"concepts":25482},[],[],{"space":25484,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25486,"publishedVersion":418,"revision":62,"contentType":25488,"locale":29},{"sys":25485},{"type":12,"linkType":13,"id":14},{"sys":25487},{"id":21,"type":12,"linkType":22},{"sys":25489},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25491,"metaTitle":428,"metaDescription":429,"mainTitle":25492,"subtitle":447,"heroImage":25507,"ctaButton":470,"ctaLink":471},[427],{"data":25493,"content":25494,"nodeType":74},{},[25495,25501],{"data":25496,"content":25497,"nodeType":78},{},[25498],{"data":25499,"marks":25500,"value":439,"nodeType":82},{},[],{"data":25502,"content":25503,"nodeType":87},{},[25504],{"data":25505,"marks":25506,"value":446,"nodeType":82},{},[],{"metadata":25508,"sys":25511,"fields":25516},{"tags":25509,"concepts":25510},[],[],{"space":25512,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25514,"publishedVersion":62,"revision":44,"locale":29},{"sys":25513},{"type":12,"linkType":13,"id":14},{"sys":25515},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25517},{"url":462,"details":25518,"fileName":468,"contentType":469},{"size":464,"image":25519},{"width":466,"height":467},{"sys":25521,"fields":25524},{"id":25522,"createdAt":25523},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":25525,"slug":25526,"articleIntro":25525,"category":25527},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[25528],{"metadata":25529,"sys":25532,"fields":25539},{"tags":25530,"concepts":25531},[],[],{"space":25533,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25535,"publishedVersion":418,"revision":62,"contentType":25537,"locale":29},{"sys":25534},{"type":12,"linkType":13,"id":14},{"sys":25536},{"id":21,"type":12,"linkType":22},{"sys":25538},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25540,"metaTitle":428,"metaDescription":429,"mainTitle":25541,"subtitle":447,"heroImage":25556,"ctaButton":470,"ctaLink":471},[427],{"data":25542,"content":25543,"nodeType":74},{},[25544,25550],{"data":25545,"content":25546,"nodeType":78},{},[25547],{"data":25548,"marks":25549,"value":439,"nodeType":82},{},[],{"data":25551,"content":25552,"nodeType":87},{},[25553],{"data":25554,"marks":25555,"value":446,"nodeType":82},{},[],{"metadata":25557,"sys":25560,"fields":25565},{"tags":25558,"concepts":25559},[],[],{"space":25561,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25563,"publishedVersion":62,"revision":44,"locale":29},{"sys":25562},{"type":12,"linkType":13,"id":14},{"sys":25564},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25566},{"url":462,"details":25567,"fileName":468,"contentType":469},{"size":464,"image":25568},{"width":466,"height":467},{"sys":25570,"fields":25573},{"id":25571,"createdAt":25572},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":25574,"slug":25575,"articleIntro":25574,"category":25576},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[25577],{"metadata":25578,"sys":25581,"fields":25588},{"tags":25579,"concepts":25580},[],[],{"space":25582,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25584,"publishedVersion":418,"revision":62,"contentType":25586,"locale":29},{"sys":25583},{"type":12,"linkType":13,"id":14},{"sys":25585},{"id":21,"type":12,"linkType":22},{"sys":25587},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25589,"metaTitle":428,"metaDescription":429,"mainTitle":25590,"subtitle":447,"heroImage":25605,"ctaButton":470,"ctaLink":471},[427],{"data":25591,"content":25592,"nodeType":74},{},[25593,25599],{"data":25594,"content":25595,"nodeType":78},{},[25596],{"data":25597,"marks":25598,"value":439,"nodeType":82},{},[],{"data":25600,"content":25601,"nodeType":87},{},[25602],{"data":25603,"marks":25604,"value":446,"nodeType":82},{},[],{"metadata":25606,"sys":25609,"fields":25614},{"tags":25607,"concepts":25608},[],[],{"space":25610,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25612,"publishedVersion":62,"revision":44,"locale":29},{"sys":25611},{"type":12,"linkType":13,"id":14},{"sys":25613},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25615},{"url":462,"details":25616,"fileName":468,"contentType":469},{"size":464,"image":25617},{"width":466,"height":467},{"sys":25619,"fields":25622},{"id":25620,"createdAt":25621},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":25623,"slug":25624,"articleIntro":25623,"category":25625},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[25626],{"metadata":25627,"sys":25630,"fields":25637},{"tags":25628,"concepts":25629},[],[],{"space":25631,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25633,"publishedVersion":418,"revision":62,"contentType":25635,"locale":29},{"sys":25632},{"type":12,"linkType":13,"id":14},{"sys":25634},{"id":21,"type":12,"linkType":22},{"sys":25636},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25638,"metaTitle":428,"metaDescription":429,"mainTitle":25639,"subtitle":447,"heroImage":25654,"ctaButton":470,"ctaLink":471},[427],{"data":25640,"content":25641,"nodeType":74},{},[25642,25648],{"data":25643,"content":25644,"nodeType":78},{},[25645],{"data":25646,"marks":25647,"value":439,"nodeType":82},{},[],{"data":25649,"content":25650,"nodeType":87},{},[25651],{"data":25652,"marks":25653,"value":446,"nodeType":82},{},[],{"metadata":25655,"sys":25658,"fields":25663},{"tags":25656,"concepts":25657},[],[],{"space":25659,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25661,"publishedVersion":62,"revision":44,"locale":29},{"sys":25660},{"type":12,"linkType":13,"id":14},{"sys":25662},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25664},{"url":462,"details":25665,"fileName":468,"contentType":469},{"size":464,"image":25666},{"width":466,"height":467},{"sys":25668,"fields":25671},{"id":25669,"createdAt":25670},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":25672,"slug":25673,"articleIntro":25672,"category":25674},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[25675],{"metadata":25676,"sys":25679,"fields":25686},{"tags":25677,"concepts":25678},[],[],{"space":25680,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25682,"publishedVersion":418,"revision":62,"contentType":25684,"locale":29},{"sys":25681},{"type":12,"linkType":13,"id":14},{"sys":25683},{"id":21,"type":12,"linkType":22},{"sys":25685},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25687,"metaTitle":428,"metaDescription":429,"mainTitle":25688,"subtitle":447,"heroImage":25703,"ctaButton":470,"ctaLink":471},[427],{"data":25689,"content":25690,"nodeType":74},{},[25691,25697],{"data":25692,"content":25693,"nodeType":78},{},[25694],{"data":25695,"marks":25696,"value":439,"nodeType":82},{},[],{"data":25698,"content":25699,"nodeType":87},{},[25700],{"data":25701,"marks":25702,"value":446,"nodeType":82},{},[],{"metadata":25704,"sys":25707,"fields":25712},{"tags":25705,"concepts":25706},[],[],{"space":25708,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25710,"publishedVersion":62,"revision":44,"locale":29},{"sys":25709},{"type":12,"linkType":13,"id":14},{"sys":25711},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25713},{"url":462,"details":25714,"fileName":468,"contentType":469},{"size":464,"image":25715},{"width":466,"height":467},{"sys":25717,"fields":25720},{"id":25718,"createdAt":25719},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":25721,"slug":25722,"articleIntro":25721,"category":25723},"668 - Autres charges financières","compte-668-autres-charges-financieres",[25724],{"metadata":25725,"sys":25728,"fields":25735},{"tags":25726,"concepts":25727},[],[],{"space":25729,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25731,"publishedVersion":418,"revision":62,"contentType":25733,"locale":29},{"sys":25730},{"type":12,"linkType":13,"id":14},{"sys":25732},{"id":21,"type":12,"linkType":22},{"sys":25734},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25736,"metaTitle":428,"metaDescription":429,"mainTitle":25737,"subtitle":447,"heroImage":25752,"ctaButton":470,"ctaLink":471},[427],{"data":25738,"content":25739,"nodeType":74},{},[25740,25746],{"data":25741,"content":25742,"nodeType":78},{},[25743],{"data":25744,"marks":25745,"value":439,"nodeType":82},{},[],{"data":25747,"content":25748,"nodeType":87},{},[25749],{"data":25750,"marks":25751,"value":446,"nodeType":82},{},[],{"metadata":25753,"sys":25756,"fields":25761},{"tags":25754,"concepts":25755},[],[],{"space":25757,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25759,"publishedVersion":62,"revision":44,"locale":29},{"sys":25758},{"type":12,"linkType":13,"id":14},{"sys":25760},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25762},{"url":462,"details":25763,"fileName":468,"contentType":469},{"size":464,"image":25764},{"width":466,"height":467},{"sys":25766,"fields":25769},{"id":25767,"createdAt":25768},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":25770,"slug":25771,"articleIntro":25770,"category":25772},"4686 - Charges à payer","compte-4686-charges-a-payer",[25773],{"metadata":25774,"sys":25777,"fields":25784},{"tags":25775,"concepts":25776},[],[],{"space":25778,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25780,"publishedVersion":418,"revision":62,"contentType":25782,"locale":29},{"sys":25779},{"type":12,"linkType":13,"id":14},{"sys":25781},{"id":21,"type":12,"linkType":22},{"sys":25783},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25785,"metaTitle":428,"metaDescription":429,"mainTitle":25786,"subtitle":447,"heroImage":25801,"ctaButton":470,"ctaLink":471},[427],{"data":25787,"content":25788,"nodeType":74},{},[25789,25795],{"data":25790,"content":25791,"nodeType":78},{},[25792],{"data":25793,"marks":25794,"value":439,"nodeType":82},{},[],{"data":25796,"content":25797,"nodeType":87},{},[25798],{"data":25799,"marks":25800,"value":446,"nodeType":82},{},[],{"metadata":25802,"sys":25805,"fields":25810},{"tags":25803,"concepts":25804},[],[],{"space":25806,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25808,"publishedVersion":62,"revision":44,"locale":29},{"sys":25807},{"type":12,"linkType":13,"id":14},{"sys":25809},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25811},{"url":462,"details":25812,"fileName":468,"contentType":469},{"size":464,"image":25813},{"width":466,"height":467},{"sys":25815,"fields":25818},{"id":25816,"createdAt":25817},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":25819,"slug":25820,"articleIntro":-1,"category":25821},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[25822],{"metadata":25823,"sys":25826,"fields":25833},{"tags":25824,"concepts":25825},[],[],{"space":25827,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25829,"publishedVersion":418,"revision":62,"contentType":25831,"locale":29},{"sys":25828},{"type":12,"linkType":13,"id":14},{"sys":25830},{"id":21,"type":12,"linkType":22},{"sys":25832},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25834,"metaTitle":428,"metaDescription":429,"mainTitle":25835,"subtitle":447,"heroImage":25850,"ctaButton":470,"ctaLink":471},[427],{"data":25836,"content":25837,"nodeType":74},{},[25838,25844],{"data":25839,"content":25840,"nodeType":78},{},[25841],{"data":25842,"marks":25843,"value":439,"nodeType":82},{},[],{"data":25845,"content":25846,"nodeType":87},{},[25847],{"data":25848,"marks":25849,"value":446,"nodeType":82},{},[],{"metadata":25851,"sys":25854,"fields":25859},{"tags":25852,"concepts":25853},[],[],{"space":25855,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25857,"publishedVersion":62,"revision":44,"locale":29},{"sys":25856},{"type":12,"linkType":13,"id":14},{"sys":25858},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25860},{"url":462,"details":25861,"fileName":468,"contentType":469},{"size":464,"image":25862},{"width":466,"height":467},{"sys":25864,"fields":25867},{"id":25865,"createdAt":25866},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":25868,"slug":25869,"articleIntro":25868,"category":25870},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[25871],{"metadata":25872,"sys":25875,"fields":25882},{"tags":25873,"concepts":25874},[],[],{"space":25876,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25878,"publishedVersion":418,"revision":62,"contentType":25880,"locale":29},{"sys":25877},{"type":12,"linkType":13,"id":14},{"sys":25879},{"id":21,"type":12,"linkType":22},{"sys":25881},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25883,"metaTitle":428,"metaDescription":429,"mainTitle":25884,"subtitle":447,"heroImage":25899,"ctaButton":470,"ctaLink":471},[427],{"data":25885,"content":25886,"nodeType":74},{},[25887,25893],{"data":25888,"content":25889,"nodeType":78},{},[25890],{"data":25891,"marks":25892,"value":439,"nodeType":82},{},[],{"data":25894,"content":25895,"nodeType":87},{},[25896],{"data":25897,"marks":25898,"value":446,"nodeType":82},{},[],{"metadata":25900,"sys":25903,"fields":25908},{"tags":25901,"concepts":25902},[],[],{"space":25904,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25906,"publishedVersion":62,"revision":44,"locale":29},{"sys":25905},{"type":12,"linkType":13,"id":14},{"sys":25907},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25909},{"url":462,"details":25910,"fileName":468,"contentType":469},{"size":464,"image":25911},{"width":466,"height":467},{"sys":25913,"fields":25916},{"id":25914,"createdAt":25915},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":25917,"slug":25918,"articleIntro":-1,"category":25919},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[25920],{"metadata":25921,"sys":25924,"fields":25931},{"tags":25922,"concepts":25923},[],[],{"space":25925,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25927,"publishedVersion":418,"revision":62,"contentType":25929,"locale":29},{"sys":25926},{"type":12,"linkType":13,"id":14},{"sys":25928},{"id":21,"type":12,"linkType":22},{"sys":25930},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25932,"metaTitle":428,"metaDescription":429,"mainTitle":25933,"subtitle":447,"heroImage":25948,"ctaButton":470,"ctaLink":471},[427],{"data":25934,"content":25935,"nodeType":74},{},[25936,25942],{"data":25937,"content":25938,"nodeType":78},{},[25939],{"data":25940,"marks":25941,"value":439,"nodeType":82},{},[],{"data":25943,"content":25944,"nodeType":87},{},[25945],{"data":25946,"marks":25947,"value":446,"nodeType":82},{},[],{"metadata":25949,"sys":25952,"fields":25957},{"tags":25950,"concepts":25951},[],[],{"space":25953,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":25955,"publishedVersion":62,"revision":44,"locale":29},{"sys":25954},{"type":12,"linkType":13,"id":14},{"sys":25956},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":25958},{"url":462,"details":25959,"fileName":468,"contentType":469},{"size":464,"image":25960},{"width":466,"height":467},{"sys":25962,"fields":25965},{"id":25963,"createdAt":25964},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":25966,"slug":25967,"articleIntro":25966,"category":25968},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[25969],{"metadata":25970,"sys":25973,"fields":25980},{"tags":25971,"concepts":25972},[],[],{"space":25974,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":25976,"publishedVersion":418,"revision":62,"contentType":25978,"locale":29},{"sys":25975},{"type":12,"linkType":13,"id":14},{"sys":25977},{"id":21,"type":12,"linkType":22},{"sys":25979},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":25981,"metaTitle":428,"metaDescription":429,"mainTitle":25982,"subtitle":447,"heroImage":25997,"ctaButton":470,"ctaLink":471},[427],{"data":25983,"content":25984,"nodeType":74},{},[25985,25991],{"data":25986,"content":25987,"nodeType":78},{},[25988],{"data":25989,"marks":25990,"value":439,"nodeType":82},{},[],{"data":25992,"content":25993,"nodeType":87},{},[25994],{"data":25995,"marks":25996,"value":446,"nodeType":82},{},[],{"metadata":25998,"sys":26001,"fields":26006},{"tags":25999,"concepts":26000},[],[],{"space":26002,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26004,"publishedVersion":62,"revision":44,"locale":29},{"sys":26003},{"type":12,"linkType":13,"id":14},{"sys":26005},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26007},{"url":462,"details":26008,"fileName":468,"contentType":469},{"size":464,"image":26009},{"width":466,"height":467},{"sys":26011,"fields":26014},{"id":26012,"createdAt":26013},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":26015,"slug":26016,"articleIntro":26015,"category":26017},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[26018],{"metadata":26019,"sys":26022,"fields":26029},{"tags":26020,"concepts":26021},[],[],{"space":26023,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26025,"publishedVersion":418,"revision":62,"contentType":26027,"locale":29},{"sys":26024},{"type":12,"linkType":13,"id":14},{"sys":26026},{"id":21,"type":12,"linkType":22},{"sys":26028},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26030,"metaTitle":428,"metaDescription":429,"mainTitle":26031,"subtitle":447,"heroImage":26046,"ctaButton":470,"ctaLink":471},[427],{"data":26032,"content":26033,"nodeType":74},{},[26034,26040],{"data":26035,"content":26036,"nodeType":78},{},[26037],{"data":26038,"marks":26039,"value":439,"nodeType":82},{},[],{"data":26041,"content":26042,"nodeType":87},{},[26043],{"data":26044,"marks":26045,"value":446,"nodeType":82},{},[],{"metadata":26047,"sys":26050,"fields":26055},{"tags":26048,"concepts":26049},[],[],{"space":26051,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26053,"publishedVersion":62,"revision":44,"locale":29},{"sys":26052},{"type":12,"linkType":13,"id":14},{"sys":26054},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26056},{"url":462,"details":26057,"fileName":468,"contentType":469},{"size":464,"image":26058},{"width":466,"height":467},{"sys":26060,"fields":26063},{"id":26061,"createdAt":26062},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":26064,"slug":26065,"articleIntro":26064,"category":26066},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[26067],{"metadata":26068,"sys":26071,"fields":26078},{"tags":26069,"concepts":26070},[],[],{"space":26072,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26074,"publishedVersion":418,"revision":62,"contentType":26076,"locale":29},{"sys":26073},{"type":12,"linkType":13,"id":14},{"sys":26075},{"id":21,"type":12,"linkType":22},{"sys":26077},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26079,"metaTitle":428,"metaDescription":429,"mainTitle":26080,"subtitle":447,"heroImage":26095,"ctaButton":470,"ctaLink":471},[427],{"data":26081,"content":26082,"nodeType":74},{},[26083,26089],{"data":26084,"content":26085,"nodeType":78},{},[26086],{"data":26087,"marks":26088,"value":439,"nodeType":82},{},[],{"data":26090,"content":26091,"nodeType":87},{},[26092],{"data":26093,"marks":26094,"value":446,"nodeType":82},{},[],{"metadata":26096,"sys":26099,"fields":26104},{"tags":26097,"concepts":26098},[],[],{"space":26100,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26102,"publishedVersion":62,"revision":44,"locale":29},{"sys":26101},{"type":12,"linkType":13,"id":14},{"sys":26103},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26105},{"url":462,"details":26106,"fileName":468,"contentType":469},{"size":464,"image":26107},{"width":466,"height":467},{"sys":26109,"fields":26112},{"id":26110,"createdAt":26111},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":26113,"slug":26114,"articleIntro":26113,"category":26115},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[26116],{"metadata":26117,"sys":26120,"fields":26127},{"tags":26118,"concepts":26119},[],[],{"space":26121,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26123,"publishedVersion":418,"revision":62,"contentType":26125,"locale":29},{"sys":26122},{"type":12,"linkType":13,"id":14},{"sys":26124},{"id":21,"type":12,"linkType":22},{"sys":26126},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26128,"metaTitle":428,"metaDescription":429,"mainTitle":26129,"subtitle":447,"heroImage":26144,"ctaButton":470,"ctaLink":471},[427],{"data":26130,"content":26131,"nodeType":74},{},[26132,26138],{"data":26133,"content":26134,"nodeType":78},{},[26135],{"data":26136,"marks":26137,"value":439,"nodeType":82},{},[],{"data":26139,"content":26140,"nodeType":87},{},[26141],{"data":26142,"marks":26143,"value":446,"nodeType":82},{},[],{"metadata":26145,"sys":26148,"fields":26153},{"tags":26146,"concepts":26147},[],[],{"space":26149,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26151,"publishedVersion":62,"revision":44,"locale":29},{"sys":26150},{"type":12,"linkType":13,"id":14},{"sys":26152},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26154},{"url":462,"details":26155,"fileName":468,"contentType":469},{"size":464,"image":26156},{"width":466,"height":467},{"sys":26158,"fields":26161},{"id":26159,"createdAt":26160},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":26162,"slug":26163,"articleIntro":26162,"category":26164},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[26165],{"metadata":26166,"sys":26169,"fields":26176},{"tags":26167,"concepts":26168},[],[],{"space":26170,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26172,"publishedVersion":418,"revision":62,"contentType":26174,"locale":29},{"sys":26171},{"type":12,"linkType":13,"id":14},{"sys":26173},{"id":21,"type":12,"linkType":22},{"sys":26175},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26177,"metaTitle":428,"metaDescription":429,"mainTitle":26178,"subtitle":447,"heroImage":26193,"ctaButton":470,"ctaLink":471},[427],{"data":26179,"content":26180,"nodeType":74},{},[26181,26187],{"data":26182,"content":26183,"nodeType":78},{},[26184],{"data":26185,"marks":26186,"value":439,"nodeType":82},{},[],{"data":26188,"content":26189,"nodeType":87},{},[26190],{"data":26191,"marks":26192,"value":446,"nodeType":82},{},[],{"metadata":26194,"sys":26197,"fields":26202},{"tags":26195,"concepts":26196},[],[],{"space":26198,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26200,"publishedVersion":62,"revision":44,"locale":29},{"sys":26199},{"type":12,"linkType":13,"id":14},{"sys":26201},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26203},{"url":462,"details":26204,"fileName":468,"contentType":469},{"size":464,"image":26205},{"width":466,"height":467},{"sys":26207,"fields":26210},{"id":26208,"createdAt":26209},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":26211,"slug":26212,"articleIntro":26211,"category":26213},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[26214],{"metadata":26215,"sys":26218,"fields":26225},{"tags":26216,"concepts":26217},[],[],{"space":26219,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26221,"publishedVersion":418,"revision":62,"contentType":26223,"locale":29},{"sys":26220},{"type":12,"linkType":13,"id":14},{"sys":26222},{"id":21,"type":12,"linkType":22},{"sys":26224},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26226,"metaTitle":428,"metaDescription":429,"mainTitle":26227,"subtitle":447,"heroImage":26242,"ctaButton":470,"ctaLink":471},[427],{"data":26228,"content":26229,"nodeType":74},{},[26230,26236],{"data":26231,"content":26232,"nodeType":78},{},[26233],{"data":26234,"marks":26235,"value":439,"nodeType":82},{},[],{"data":26237,"content":26238,"nodeType":87},{},[26239],{"data":26240,"marks":26241,"value":446,"nodeType":82},{},[],{"metadata":26243,"sys":26246,"fields":26251},{"tags":26244,"concepts":26245},[],[],{"space":26247,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26249,"publishedVersion":62,"revision":44,"locale":29},{"sys":26248},{"type":12,"linkType":13,"id":14},{"sys":26250},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26252},{"url":462,"details":26253,"fileName":468,"contentType":469},{"size":464,"image":26254},{"width":466,"height":467},{"sys":26256,"fields":26259},{"id":26257,"createdAt":26258},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":26260,"slug":26261,"articleIntro":26260,"category":26262},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[26263],{"metadata":26264,"sys":26267,"fields":26274},{"tags":26265,"concepts":26266},[],[],{"space":26268,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26270,"publishedVersion":418,"revision":62,"contentType":26272,"locale":29},{"sys":26269},{"type":12,"linkType":13,"id":14},{"sys":26271},{"id":21,"type":12,"linkType":22},{"sys":26273},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26275,"metaTitle":428,"metaDescription":429,"mainTitle":26276,"subtitle":447,"heroImage":26291,"ctaButton":470,"ctaLink":471},[427],{"data":26277,"content":26278,"nodeType":74},{},[26279,26285],{"data":26280,"content":26281,"nodeType":78},{},[26282],{"data":26283,"marks":26284,"value":439,"nodeType":82},{},[],{"data":26286,"content":26287,"nodeType":87},{},[26288],{"data":26289,"marks":26290,"value":446,"nodeType":82},{},[],{"metadata":26292,"sys":26295,"fields":26300},{"tags":26293,"concepts":26294},[],[],{"space":26296,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26298,"publishedVersion":62,"revision":44,"locale":29},{"sys":26297},{"type":12,"linkType":13,"id":14},{"sys":26299},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26301},{"url":462,"details":26302,"fileName":468,"contentType":469},{"size":464,"image":26303},{"width":466,"height":467},{"sys":26305,"fields":26308},{"id":26306,"createdAt":26307},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":26309,"slug":26310,"articleIntro":26311,"category":26312},"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.",[26313],{"metadata":26314,"sys":26317,"fields":26324},{"tags":26315,"concepts":26316},[],[],{"space":26318,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26320,"publishedVersion":418,"revision":62,"contentType":26322,"locale":29},{"sys":26319},{"type":12,"linkType":13,"id":14},{"sys":26321},{"id":21,"type":12,"linkType":22},{"sys":26323},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26325,"metaTitle":428,"metaDescription":429,"mainTitle":26326,"subtitle":447,"heroImage":26341,"ctaButton":470,"ctaLink":471},[427],{"data":26327,"content":26328,"nodeType":74},{},[26329,26335],{"data":26330,"content":26331,"nodeType":78},{},[26332],{"data":26333,"marks":26334,"value":439,"nodeType":82},{},[],{"data":26336,"content":26337,"nodeType":87},{},[26338],{"data":26339,"marks":26340,"value":446,"nodeType":82},{},[],{"metadata":26342,"sys":26345,"fields":26350},{"tags":26343,"concepts":26344},[],[],{"space":26346,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26348,"publishedVersion":62,"revision":44,"locale":29},{"sys":26347},{"type":12,"linkType":13,"id":14},{"sys":26349},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26351},{"url":462,"details":26352,"fileName":468,"contentType":469},{"size":464,"image":26353},{"width":466,"height":467},{"sys":26355,"fields":26358},{"id":26356,"createdAt":26357},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":26359,"slug":26360,"articleIntro":26359,"category":26361},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[26362],{"metadata":26363,"sys":26366,"fields":26373},{"tags":26364,"concepts":26365},[],[],{"space":26367,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26369,"publishedVersion":418,"revision":62,"contentType":26371,"locale":29},{"sys":26368},{"type":12,"linkType":13,"id":14},{"sys":26370},{"id":21,"type":12,"linkType":22},{"sys":26372},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26374,"metaTitle":428,"metaDescription":429,"mainTitle":26375,"subtitle":447,"heroImage":26390,"ctaButton":470,"ctaLink":471},[427],{"data":26376,"content":26377,"nodeType":74},{},[26378,26384],{"data":26379,"content":26380,"nodeType":78},{},[26381],{"data":26382,"marks":26383,"value":439,"nodeType":82},{},[],{"data":26385,"content":26386,"nodeType":87},{},[26387],{"data":26388,"marks":26389,"value":446,"nodeType":82},{},[],{"metadata":26391,"sys":26394,"fields":26399},{"tags":26392,"concepts":26393},[],[],{"space":26395,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26397,"publishedVersion":62,"revision":44,"locale":29},{"sys":26396},{"type":12,"linkType":13,"id":14},{"sys":26398},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26400},{"url":462,"details":26401,"fileName":468,"contentType":469},{"size":464,"image":26402},{"width":466,"height":467},{"sys":26404,"fields":26407},{"id":26405,"createdAt":26406},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":26408,"slug":26409,"articleIntro":26408,"category":26410},"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",[26411],{"metadata":26412,"sys":26415,"fields":26422},{"tags":26413,"concepts":26414},[],[],{"space":26416,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26418,"publishedVersion":418,"revision":62,"contentType":26420,"locale":29},{"sys":26417},{"type":12,"linkType":13,"id":14},{"sys":26419},{"id":21,"type":12,"linkType":22},{"sys":26421},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26423,"metaTitle":428,"metaDescription":429,"mainTitle":26424,"subtitle":447,"heroImage":26439,"ctaButton":470,"ctaLink":471},[427],{"data":26425,"content":26426,"nodeType":74},{},[26427,26433],{"data":26428,"content":26429,"nodeType":78},{},[26430],{"data":26431,"marks":26432,"value":439,"nodeType":82},{},[],{"data":26434,"content":26435,"nodeType":87},{},[26436],{"data":26437,"marks":26438,"value":446,"nodeType":82},{},[],{"metadata":26440,"sys":26443,"fields":26448},{"tags":26441,"concepts":26442},[],[],{"space":26444,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26446,"publishedVersion":62,"revision":44,"locale":29},{"sys":26445},{"type":12,"linkType":13,"id":14},{"sys":26447},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26449},{"url":462,"details":26450,"fileName":468,"contentType":469},{"size":464,"image":26451},{"width":466,"height":467},{"sys":26453,"fields":26456},{"id":26454,"createdAt":26455},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":26457,"slug":26458,"articleIntro":-1,"category":26459},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[26460],{"metadata":26461,"sys":26464,"fields":26471},{"tags":26462,"concepts":26463},[],[],{"space":26465,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26467,"publishedVersion":418,"revision":62,"contentType":26469,"locale":29},{"sys":26466},{"type":12,"linkType":13,"id":14},{"sys":26468},{"id":21,"type":12,"linkType":22},{"sys":26470},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26472,"metaTitle":428,"metaDescription":429,"mainTitle":26473,"subtitle":447,"heroImage":26488,"ctaButton":470,"ctaLink":471},[427],{"data":26474,"content":26475,"nodeType":74},{},[26476,26482],{"data":26477,"content":26478,"nodeType":78},{},[26479],{"data":26480,"marks":26481,"value":439,"nodeType":82},{},[],{"data":26483,"content":26484,"nodeType":87},{},[26485],{"data":26486,"marks":26487,"value":446,"nodeType":82},{},[],{"metadata":26489,"sys":26492,"fields":26497},{"tags":26490,"concepts":26491},[],[],{"space":26493,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26495,"publishedVersion":62,"revision":44,"locale":29},{"sys":26494},{"type":12,"linkType":13,"id":14},{"sys":26496},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26498},{"url":462,"details":26499,"fileName":468,"contentType":469},{"size":464,"image":26500},{"width":466,"height":467},{"sys":26502,"fields":26505},{"id":26503,"createdAt":26504},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":26506,"slug":26507,"articleIntro":26506,"category":26508},"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",[26509],{"metadata":26510,"sys":26513,"fields":26520},{"tags":26511,"concepts":26512},[],[],{"space":26514,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26516,"publishedVersion":418,"revision":62,"contentType":26518,"locale":29},{"sys":26515},{"type":12,"linkType":13,"id":14},{"sys":26517},{"id":21,"type":12,"linkType":22},{"sys":26519},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26521,"metaTitle":428,"metaDescription":429,"mainTitle":26522,"subtitle":447,"heroImage":26537,"ctaButton":470,"ctaLink":471},[427],{"data":26523,"content":26524,"nodeType":74},{},[26525,26531],{"data":26526,"content":26527,"nodeType":78},{},[26528],{"data":26529,"marks":26530,"value":439,"nodeType":82},{},[],{"data":26532,"content":26533,"nodeType":87},{},[26534],{"data":26535,"marks":26536,"value":446,"nodeType":82},{},[],{"metadata":26538,"sys":26541,"fields":26546},{"tags":26539,"concepts":26540},[],[],{"space":26542,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26544,"publishedVersion":62,"revision":44,"locale":29},{"sys":26543},{"type":12,"linkType":13,"id":14},{"sys":26545},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26547},{"url":462,"details":26548,"fileName":468,"contentType":469},{"size":464,"image":26549},{"width":466,"height":467},{"sys":26551,"fields":26554},{"id":26552,"createdAt":26553},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":26555,"slug":26556,"articleIntro":-1,"category":26557},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[26558],{"metadata":26559,"sys":26562,"fields":26569},{"tags":26560,"concepts":26561},[],[],{"space":26563,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26565,"publishedVersion":418,"revision":62,"contentType":26567,"locale":29},{"sys":26564},{"type":12,"linkType":13,"id":14},{"sys":26566},{"id":21,"type":12,"linkType":22},{"sys":26568},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26570,"metaTitle":428,"metaDescription":429,"mainTitle":26571,"subtitle":447,"heroImage":26586,"ctaButton":470,"ctaLink":471},[427],{"data":26572,"content":26573,"nodeType":74},{},[26574,26580],{"data":26575,"content":26576,"nodeType":78},{},[26577],{"data":26578,"marks":26579,"value":439,"nodeType":82},{},[],{"data":26581,"content":26582,"nodeType":87},{},[26583],{"data":26584,"marks":26585,"value":446,"nodeType":82},{},[],{"metadata":26587,"sys":26590,"fields":26595},{"tags":26588,"concepts":26589},[],[],{"space":26591,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26593,"publishedVersion":62,"revision":44,"locale":29},{"sys":26592},{"type":12,"linkType":13,"id":14},{"sys":26594},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26596},{"url":462,"details":26597,"fileName":468,"contentType":469},{"size":464,"image":26598},{"width":466,"height":467},{"sys":26600,"fields":26603},{"id":26601,"createdAt":26602},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":26604,"slug":26605,"articleIntro":-1,"category":26606},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[26607],{"metadata":26608,"sys":26611,"fields":26618},{"tags":26609,"concepts":26610},[],[],{"space":26612,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26614,"publishedVersion":418,"revision":62,"contentType":26616,"locale":29},{"sys":26613},{"type":12,"linkType":13,"id":14},{"sys":26615},{"id":21,"type":12,"linkType":22},{"sys":26617},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26619,"metaTitle":428,"metaDescription":429,"mainTitle":26620,"subtitle":447,"heroImage":26635,"ctaButton":470,"ctaLink":471},[427],{"data":26621,"content":26622,"nodeType":74},{},[26623,26629],{"data":26624,"content":26625,"nodeType":78},{},[26626],{"data":26627,"marks":26628,"value":439,"nodeType":82},{},[],{"data":26630,"content":26631,"nodeType":87},{},[26632],{"data":26633,"marks":26634,"value":446,"nodeType":82},{},[],{"metadata":26636,"sys":26639,"fields":26644},{"tags":26637,"concepts":26638},[],[],{"space":26640,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26642,"publishedVersion":62,"revision":44,"locale":29},{"sys":26641},{"type":12,"linkType":13,"id":14},{"sys":26643},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26645},{"url":462,"details":26646,"fileName":468,"contentType":469},{"size":464,"image":26647},{"width":466,"height":467},{"sys":26649,"fields":26652},{"id":26650,"createdAt":26651},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":26653,"slug":26654,"articleIntro":26653,"category":26655},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[26656],{"metadata":26657,"sys":26660,"fields":26667},{"tags":26658,"concepts":26659},[],[],{"space":26661,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26663,"publishedVersion":418,"revision":62,"contentType":26665,"locale":29},{"sys":26662},{"type":12,"linkType":13,"id":14},{"sys":26664},{"id":21,"type":12,"linkType":22},{"sys":26666},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26668,"metaTitle":428,"metaDescription":429,"mainTitle":26669,"subtitle":447,"heroImage":26684,"ctaButton":470,"ctaLink":471},[427],{"data":26670,"content":26671,"nodeType":74},{},[26672,26678],{"data":26673,"content":26674,"nodeType":78},{},[26675],{"data":26676,"marks":26677,"value":439,"nodeType":82},{},[],{"data":26679,"content":26680,"nodeType":87},{},[26681],{"data":26682,"marks":26683,"value":446,"nodeType":82},{},[],{"metadata":26685,"sys":26688,"fields":26693},{"tags":26686,"concepts":26687},[],[],{"space":26689,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26691,"publishedVersion":62,"revision":44,"locale":29},{"sys":26690},{"type":12,"linkType":13,"id":14},{"sys":26692},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26694},{"url":462,"details":26695,"fileName":468,"contentType":469},{"size":464,"image":26696},{"width":466,"height":467},{"sys":26698,"fields":26701},{"id":26699,"createdAt":26700},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":26702,"slug":26703,"articleIntro":26702,"category":26704},"274 - Prêts","compte-274-prets",[26705],{"metadata":26706,"sys":26709,"fields":26716},{"tags":26707,"concepts":26708},[],[],{"space":26710,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26712,"publishedVersion":418,"revision":62,"contentType":26714,"locale":29},{"sys":26711},{"type":12,"linkType":13,"id":14},{"sys":26713},{"id":21,"type":12,"linkType":22},{"sys":26715},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26717,"metaTitle":428,"metaDescription":429,"mainTitle":26718,"subtitle":447,"heroImage":26733,"ctaButton":470,"ctaLink":471},[427],{"data":26719,"content":26720,"nodeType":74},{},[26721,26727],{"data":26722,"content":26723,"nodeType":78},{},[26724],{"data":26725,"marks":26726,"value":439,"nodeType":82},{},[],{"data":26728,"content":26729,"nodeType":87},{},[26730],{"data":26731,"marks":26732,"value":446,"nodeType":82},{},[],{"metadata":26734,"sys":26737,"fields":26742},{"tags":26735,"concepts":26736},[],[],{"space":26738,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26740,"publishedVersion":62,"revision":44,"locale":29},{"sys":26739},{"type":12,"linkType":13,"id":14},{"sys":26741},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26743},{"url":462,"details":26744,"fileName":468,"contentType":469},{"size":464,"image":26745},{"width":466,"height":467},{"sys":26747,"fields":26750},{"id":26748,"createdAt":26749},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":26751,"slug":26752,"articleIntro":26751,"category":26753},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[26754],{"metadata":26755,"sys":26758,"fields":26765},{"tags":26756,"concepts":26757},[],[],{"space":26759,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26761,"publishedVersion":418,"revision":62,"contentType":26763,"locale":29},{"sys":26760},{"type":12,"linkType":13,"id":14},{"sys":26762},{"id":21,"type":12,"linkType":22},{"sys":26764},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26766,"metaTitle":428,"metaDescription":429,"mainTitle":26767,"subtitle":447,"heroImage":26782,"ctaButton":470,"ctaLink":471},[427],{"data":26768,"content":26769,"nodeType":74},{},[26770,26776],{"data":26771,"content":26772,"nodeType":78},{},[26773],{"data":26774,"marks":26775,"value":439,"nodeType":82},{},[],{"data":26777,"content":26778,"nodeType":87},{},[26779],{"data":26780,"marks":26781,"value":446,"nodeType":82},{},[],{"metadata":26783,"sys":26786,"fields":26791},{"tags":26784,"concepts":26785},[],[],{"space":26787,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26789,"publishedVersion":62,"revision":44,"locale":29},{"sys":26788},{"type":12,"linkType":13,"id":14},{"sys":26790},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26792},{"url":462,"details":26793,"fileName":468,"contentType":469},{"size":464,"image":26794},{"width":466,"height":467},{"sys":26796,"fields":26799},{"id":26797,"createdAt":26798},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":26800,"slug":26801,"articleIntro":26802,"category":26803},"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.",[26804],{"metadata":26805,"sys":26808,"fields":26815},{"tags":26806,"concepts":26807},[],[],{"space":26809,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26811,"publishedVersion":418,"revision":62,"contentType":26813,"locale":29},{"sys":26810},{"type":12,"linkType":13,"id":14},{"sys":26812},{"id":21,"type":12,"linkType":22},{"sys":26814},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26816,"metaTitle":428,"metaDescription":429,"mainTitle":26817,"subtitle":447,"heroImage":26832,"ctaButton":470,"ctaLink":471},[427],{"data":26818,"content":26819,"nodeType":74},{},[26820,26826],{"data":26821,"content":26822,"nodeType":78},{},[26823],{"data":26824,"marks":26825,"value":439,"nodeType":82},{},[],{"data":26827,"content":26828,"nodeType":87},{},[26829],{"data":26830,"marks":26831,"value":446,"nodeType":82},{},[],{"metadata":26833,"sys":26836,"fields":26841},{"tags":26834,"concepts":26835},[],[],{"space":26837,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26839,"publishedVersion":62,"revision":44,"locale":29},{"sys":26838},{"type":12,"linkType":13,"id":14},{"sys":26840},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26842},{"url":462,"details":26843,"fileName":468,"contentType":469},{"size":464,"image":26844},{"width":466,"height":467},{"sys":26846,"fields":26849},{"id":26847,"createdAt":26848},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":26850,"slug":26851,"articleIntro":26850,"category":26852},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[26853],{"metadata":26854,"sys":26857,"fields":26864},{"tags":26855,"concepts":26856},[],[],{"space":26858,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26860,"publishedVersion":418,"revision":62,"contentType":26862,"locale":29},{"sys":26859},{"type":12,"linkType":13,"id":14},{"sys":26861},{"id":21,"type":12,"linkType":22},{"sys":26863},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26865,"metaTitle":428,"metaDescription":429,"mainTitle":26866,"subtitle":447,"heroImage":26881,"ctaButton":470,"ctaLink":471},[427],{"data":26867,"content":26868,"nodeType":74},{},[26869,26875],{"data":26870,"content":26871,"nodeType":78},{},[26872],{"data":26873,"marks":26874,"value":439,"nodeType":82},{},[],{"data":26876,"content":26877,"nodeType":87},{},[26878],{"data":26879,"marks":26880,"value":446,"nodeType":82},{},[],{"metadata":26882,"sys":26885,"fields":26890},{"tags":26883,"concepts":26884},[],[],{"space":26886,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26888,"publishedVersion":62,"revision":44,"locale":29},{"sys":26887},{"type":12,"linkType":13,"id":14},{"sys":26889},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26891},{"url":462,"details":26892,"fileName":468,"contentType":469},{"size":464,"image":26893},{"width":466,"height":467},{"sys":26895,"fields":26898},{"id":26896,"createdAt":26897},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":26899,"slug":26900,"articleIntro":-1,"category":26901},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[26902],{"metadata":26903,"sys":26906,"fields":26913},{"tags":26904,"concepts":26905},[],[],{"space":26907,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26909,"publishedVersion":418,"revision":62,"contentType":26911,"locale":29},{"sys":26908},{"type":12,"linkType":13,"id":14},{"sys":26910},{"id":21,"type":12,"linkType":22},{"sys":26912},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26914,"metaTitle":428,"metaDescription":429,"mainTitle":26915,"subtitle":447,"heroImage":26930,"ctaButton":470,"ctaLink":471},[427],{"data":26916,"content":26917,"nodeType":74},{},[26918,26924],{"data":26919,"content":26920,"nodeType":78},{},[26921],{"data":26922,"marks":26923,"value":439,"nodeType":82},{},[],{"data":26925,"content":26926,"nodeType":87},{},[26927],{"data":26928,"marks":26929,"value":446,"nodeType":82},{},[],{"metadata":26931,"sys":26934,"fields":26939},{"tags":26932,"concepts":26933},[],[],{"space":26935,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26937,"publishedVersion":62,"revision":44,"locale":29},{"sys":26936},{"type":12,"linkType":13,"id":14},{"sys":26938},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26940},{"url":462,"details":26941,"fileName":468,"contentType":469},{"size":464,"image":26942},{"width":466,"height":467},{"sys":26944,"fields":26947},{"id":26945,"createdAt":26946},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":26948,"slug":26949,"articleIntro":26948,"category":26950},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[26951],{"metadata":26952,"sys":26955,"fields":26962},{"tags":26953,"concepts":26954},[],[],{"space":26956,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":26958,"publishedVersion":418,"revision":62,"contentType":26960,"locale":29},{"sys":26957},{"type":12,"linkType":13,"id":14},{"sys":26959},{"id":21,"type":12,"linkType":22},{"sys":26961},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":26963,"metaTitle":428,"metaDescription":429,"mainTitle":26964,"subtitle":447,"heroImage":26979,"ctaButton":470,"ctaLink":471},[427],{"data":26965,"content":26966,"nodeType":74},{},[26967,26973],{"data":26968,"content":26969,"nodeType":78},{},[26970],{"data":26971,"marks":26972,"value":439,"nodeType":82},{},[],{"data":26974,"content":26975,"nodeType":87},{},[26976],{"data":26977,"marks":26978,"value":446,"nodeType":82},{},[],{"metadata":26980,"sys":26983,"fields":26988},{"tags":26981,"concepts":26982},[],[],{"space":26984,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":26986,"publishedVersion":62,"revision":44,"locale":29},{"sys":26985},{"type":12,"linkType":13,"id":14},{"sys":26987},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":26989},{"url":462,"details":26990,"fileName":468,"contentType":469},{"size":464,"image":26991},{"width":466,"height":467},{"sys":26993,"fields":26996},{"id":26994,"createdAt":26995},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":26997,"slug":26998,"articleIntro":-1,"category":26999},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[27000],{"metadata":27001,"sys":27004,"fields":27011},{"tags":27002,"concepts":27003},[],[],{"space":27005,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27007,"publishedVersion":418,"revision":62,"contentType":27009,"locale":29},{"sys":27006},{"type":12,"linkType":13,"id":14},{"sys":27008},{"id":21,"type":12,"linkType":22},{"sys":27010},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27012,"metaTitle":428,"metaDescription":429,"mainTitle":27013,"subtitle":447,"heroImage":27028,"ctaButton":470,"ctaLink":471},[427],{"data":27014,"content":27015,"nodeType":74},{},[27016,27022],{"data":27017,"content":27018,"nodeType":78},{},[27019],{"data":27020,"marks":27021,"value":439,"nodeType":82},{},[],{"data":27023,"content":27024,"nodeType":87},{},[27025],{"data":27026,"marks":27027,"value":446,"nodeType":82},{},[],{"metadata":27029,"sys":27032,"fields":27037},{"tags":27030,"concepts":27031},[],[],{"space":27033,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27035,"publishedVersion":62,"revision":44,"locale":29},{"sys":27034},{"type":12,"linkType":13,"id":14},{"sys":27036},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27038},{"url":462,"details":27039,"fileName":468,"contentType":469},{"size":464,"image":27040},{"width":466,"height":467},{"sys":27042,"fields":27045},{"id":27043,"createdAt":27044},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":27046,"slug":27047,"articleIntro":27046,"category":27048},"68174 - Créances","compte-68174-creances",[27049],{"metadata":27050,"sys":27053,"fields":27060},{"tags":27051,"concepts":27052},[],[],{"space":27054,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27056,"publishedVersion":418,"revision":62,"contentType":27058,"locale":29},{"sys":27055},{"type":12,"linkType":13,"id":14},{"sys":27057},{"id":21,"type":12,"linkType":22},{"sys":27059},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27061,"metaTitle":428,"metaDescription":429,"mainTitle":27062,"subtitle":447,"heroImage":27077,"ctaButton":470,"ctaLink":471},[427],{"data":27063,"content":27064,"nodeType":74},{},[27065,27071],{"data":27066,"content":27067,"nodeType":78},{},[27068],{"data":27069,"marks":27070,"value":439,"nodeType":82},{},[],{"data":27072,"content":27073,"nodeType":87},{},[27074],{"data":27075,"marks":27076,"value":446,"nodeType":82},{},[],{"metadata":27078,"sys":27081,"fields":27086},{"tags":27079,"concepts":27080},[],[],{"space":27082,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27084,"publishedVersion":62,"revision":44,"locale":29},{"sys":27083},{"type":12,"linkType":13,"id":14},{"sys":27085},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27087},{"url":462,"details":27088,"fileName":468,"contentType":469},{"size":464,"image":27089},{"width":466,"height":467},{"sys":27091,"fields":27094},{"id":27092,"createdAt":27093},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":27095,"slug":27096,"articleIntro":27095,"category":27097},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[27098],{"metadata":27099,"sys":27102,"fields":27109},{"tags":27100,"concepts":27101},[],[],{"space":27103,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27105,"publishedVersion":418,"revision":62,"contentType":27107,"locale":29},{"sys":27104},{"type":12,"linkType":13,"id":14},{"sys":27106},{"id":21,"type":12,"linkType":22},{"sys":27108},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27110,"metaTitle":428,"metaDescription":429,"mainTitle":27111,"subtitle":447,"heroImage":27126,"ctaButton":470,"ctaLink":471},[427],{"data":27112,"content":27113,"nodeType":74},{},[27114,27120],{"data":27115,"content":27116,"nodeType":78},{},[27117],{"data":27118,"marks":27119,"value":439,"nodeType":82},{},[],{"data":27121,"content":27122,"nodeType":87},{},[27123],{"data":27124,"marks":27125,"value":446,"nodeType":82},{},[],{"metadata":27127,"sys":27130,"fields":27135},{"tags":27128,"concepts":27129},[],[],{"space":27131,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27133,"publishedVersion":62,"revision":44,"locale":29},{"sys":27132},{"type":12,"linkType":13,"id":14},{"sys":27134},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27136},{"url":462,"details":27137,"fileName":468,"contentType":469},{"size":464,"image":27138},{"width":466,"height":467},{"sys":27140,"fields":27143},{"id":27141,"createdAt":27142},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":27144,"slug":27145,"articleIntro":27144,"category":27146},"2751 - Dépôts","compte-2751-depots",[27147],{"metadata":27148,"sys":27151,"fields":27158},{"tags":27149,"concepts":27150},[],[],{"space":27152,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27154,"publishedVersion":418,"revision":62,"contentType":27156,"locale":29},{"sys":27153},{"type":12,"linkType":13,"id":14},{"sys":27155},{"id":21,"type":12,"linkType":22},{"sys":27157},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27159,"metaTitle":428,"metaDescription":429,"mainTitle":27160,"subtitle":447,"heroImage":27175,"ctaButton":470,"ctaLink":471},[427],{"data":27161,"content":27162,"nodeType":74},{},[27163,27169],{"data":27164,"content":27165,"nodeType":78},{},[27166],{"data":27167,"marks":27168,"value":439,"nodeType":82},{},[],{"data":27170,"content":27171,"nodeType":87},{},[27172],{"data":27173,"marks":27174,"value":446,"nodeType":82},{},[],{"metadata":27176,"sys":27179,"fields":27184},{"tags":27177,"concepts":27178},[],[],{"space":27180,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27182,"publishedVersion":62,"revision":44,"locale":29},{"sys":27181},{"type":12,"linkType":13,"id":14},{"sys":27183},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27185},{"url":462,"details":27186,"fileName":468,"contentType":469},{"size":464,"image":27187},{"width":466,"height":467},{"sys":27189,"fields":27192},{"id":27190,"createdAt":27191},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":27193,"slug":27194,"articleIntro":27193,"category":27195},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[27196],{"metadata":27197,"sys":27200,"fields":27207},{"tags":27198,"concepts":27199},[],[],{"space":27201,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27203,"publishedVersion":418,"revision":62,"contentType":27205,"locale":29},{"sys":27202},{"type":12,"linkType":13,"id":14},{"sys":27204},{"id":21,"type":12,"linkType":22},{"sys":27206},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27208,"metaTitle":428,"metaDescription":429,"mainTitle":27209,"subtitle":447,"heroImage":27224,"ctaButton":470,"ctaLink":471},[427],{"data":27210,"content":27211,"nodeType":74},{},[27212,27218],{"data":27213,"content":27214,"nodeType":78},{},[27215],{"data":27216,"marks":27217,"value":439,"nodeType":82},{},[],{"data":27219,"content":27220,"nodeType":87},{},[27221],{"data":27222,"marks":27223,"value":446,"nodeType":82},{},[],{"metadata":27225,"sys":27228,"fields":27233},{"tags":27226,"concepts":27227},[],[],{"space":27229,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27231,"publishedVersion":62,"revision":44,"locale":29},{"sys":27230},{"type":12,"linkType":13,"id":14},{"sys":27232},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27234},{"url":462,"details":27235,"fileName":468,"contentType":469},{"size":464,"image":27236},{"width":466,"height":467},{"sys":27238,"fields":27241},{"id":27239,"createdAt":27240},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":27242,"slug":27243,"articleIntro":27242,"category":27244},"Compte 6256 - Missions","compte-6256-missions",[27245],{"metadata":27246,"sys":27249,"fields":27256},{"tags":27247,"concepts":27248},[],[],{"space":27250,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27252,"publishedVersion":418,"revision":62,"contentType":27254,"locale":29},{"sys":27251},{"type":12,"linkType":13,"id":14},{"sys":27253},{"id":21,"type":12,"linkType":22},{"sys":27255},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27257,"metaTitle":428,"metaDescription":429,"mainTitle":27258,"subtitle":447,"heroImage":27273,"ctaButton":470,"ctaLink":471},[427],{"data":27259,"content":27260,"nodeType":74},{},[27261,27267],{"data":27262,"content":27263,"nodeType":78},{},[27264],{"data":27265,"marks":27266,"value":439,"nodeType":82},{},[],{"data":27268,"content":27269,"nodeType":87},{},[27270],{"data":27271,"marks":27272,"value":446,"nodeType":82},{},[],{"metadata":27274,"sys":27277,"fields":27282},{"tags":27275,"concepts":27276},[],[],{"space":27278,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27280,"publishedVersion":62,"revision":44,"locale":29},{"sys":27279},{"type":12,"linkType":13,"id":14},{"sys":27281},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27283},{"url":462,"details":27284,"fileName":468,"contentType":469},{"size":464,"image":27285},{"width":466,"height":467},{"sys":27287,"fields":27290},{"id":27288,"createdAt":27289},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":27291,"slug":27292,"articleIntro":-1,"category":27293},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[27294],{"metadata":27295,"sys":27298,"fields":27305},{"tags":27296,"concepts":27297},[],[],{"space":27299,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27301,"publishedVersion":418,"revision":62,"contentType":27303,"locale":29},{"sys":27300},{"type":12,"linkType":13,"id":14},{"sys":27302},{"id":21,"type":12,"linkType":22},{"sys":27304},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27306,"metaTitle":428,"metaDescription":429,"mainTitle":27307,"subtitle":447,"heroImage":27322,"ctaButton":470,"ctaLink":471},[427],{"data":27308,"content":27309,"nodeType":74},{},[27310,27316],{"data":27311,"content":27312,"nodeType":78},{},[27313],{"data":27314,"marks":27315,"value":439,"nodeType":82},{},[],{"data":27317,"content":27318,"nodeType":87},{},[27319],{"data":27320,"marks":27321,"value":446,"nodeType":82},{},[],{"metadata":27323,"sys":27326,"fields":27331},{"tags":27324,"concepts":27325},[],[],{"space":27327,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27329,"publishedVersion":62,"revision":44,"locale":29},{"sys":27328},{"type":12,"linkType":13,"id":14},{"sys":27330},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27332},{"url":462,"details":27333,"fileName":468,"contentType":469},{"size":464,"image":27334},{"width":466,"height":467},{"sys":27336,"fields":27339},{"id":27337,"createdAt":27338},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":27340,"slug":27341,"articleIntro":27340,"category":27342},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[27343],{"metadata":27344,"sys":27347,"fields":27354},{"tags":27345,"concepts":27346},[],[],{"space":27348,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27350,"publishedVersion":418,"revision":62,"contentType":27352,"locale":29},{"sys":27349},{"type":12,"linkType":13,"id":14},{"sys":27351},{"id":21,"type":12,"linkType":22},{"sys":27353},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27355,"metaTitle":428,"metaDescription":429,"mainTitle":27356,"subtitle":447,"heroImage":27371,"ctaButton":470,"ctaLink":471},[427],{"data":27357,"content":27358,"nodeType":74},{},[27359,27365],{"data":27360,"content":27361,"nodeType":78},{},[27362],{"data":27363,"marks":27364,"value":439,"nodeType":82},{},[],{"data":27366,"content":27367,"nodeType":87},{},[27368],{"data":27369,"marks":27370,"value":446,"nodeType":82},{},[],{"metadata":27372,"sys":27375,"fields":27380},{"tags":27373,"concepts":27374},[],[],{"space":27376,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27378,"publishedVersion":62,"revision":44,"locale":29},{"sys":27377},{"type":12,"linkType":13,"id":14},{"sys":27379},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27381},{"url":462,"details":27382,"fileName":468,"contentType":469},{"size":464,"image":27383},{"width":466,"height":467},{"sys":27385,"fields":27388},{"id":27386,"createdAt":27387},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":27389,"slug":27390,"articleIntro":27389,"category":27391},"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",[27392],{"metadata":27393,"sys":27396,"fields":27403},{"tags":27394,"concepts":27395},[],[],{"space":27397,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27399,"publishedVersion":418,"revision":62,"contentType":27401,"locale":29},{"sys":27398},{"type":12,"linkType":13,"id":14},{"sys":27400},{"id":21,"type":12,"linkType":22},{"sys":27402},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27404,"metaTitle":428,"metaDescription":429,"mainTitle":27405,"subtitle":447,"heroImage":27420,"ctaButton":470,"ctaLink":471},[427],{"data":27406,"content":27407,"nodeType":74},{},[27408,27414],{"data":27409,"content":27410,"nodeType":78},{},[27411],{"data":27412,"marks":27413,"value":439,"nodeType":82},{},[],{"data":27415,"content":27416,"nodeType":87},{},[27417],{"data":27418,"marks":27419,"value":446,"nodeType":82},{},[],{"metadata":27421,"sys":27424,"fields":27429},{"tags":27422,"concepts":27423},[],[],{"space":27425,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27427,"publishedVersion":62,"revision":44,"locale":29},{"sys":27426},{"type":12,"linkType":13,"id":14},{"sys":27428},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27430},{"url":462,"details":27431,"fileName":468,"contentType":469},{"size":464,"image":27432},{"width":466,"height":467},{"sys":27434,"fields":27437},{"id":27435,"createdAt":27436},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":27438,"slug":27439,"articleIntro":27438,"category":27440},"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",[27441],{"metadata":27442,"sys":27445,"fields":27452},{"tags":27443,"concepts":27444},[],[],{"space":27446,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27448,"publishedVersion":418,"revision":62,"contentType":27450,"locale":29},{"sys":27447},{"type":12,"linkType":13,"id":14},{"sys":27449},{"id":21,"type":12,"linkType":22},{"sys":27451},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27453,"metaTitle":428,"metaDescription":429,"mainTitle":27454,"subtitle":447,"heroImage":27469,"ctaButton":470,"ctaLink":471},[427],{"data":27455,"content":27456,"nodeType":74},{},[27457,27463],{"data":27458,"content":27459,"nodeType":78},{},[27460],{"data":27461,"marks":27462,"value":439,"nodeType":82},{},[],{"data":27464,"content":27465,"nodeType":87},{},[27466],{"data":27467,"marks":27468,"value":446,"nodeType":82},{},[],{"metadata":27470,"sys":27473,"fields":27478},{"tags":27471,"concepts":27472},[],[],{"space":27474,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27476,"publishedVersion":62,"revision":44,"locale":29},{"sys":27475},{"type":12,"linkType":13,"id":14},{"sys":27477},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27479},{"url":462,"details":27480,"fileName":468,"contentType":469},{"size":464,"image":27481},{"width":466,"height":467},{"sys":27483,"fields":27486},{"id":27484,"createdAt":27485},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":27487,"slug":27488,"articleIntro":-1,"category":27489},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[27490],{"metadata":27491,"sys":27494,"fields":27501},{"tags":27492,"concepts":27493},[],[],{"space":27495,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27497,"publishedVersion":418,"revision":62,"contentType":27499,"locale":29},{"sys":27496},{"type":12,"linkType":13,"id":14},{"sys":27498},{"id":21,"type":12,"linkType":22},{"sys":27500},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27502,"metaTitle":428,"metaDescription":429,"mainTitle":27503,"subtitle":447,"heroImage":27518,"ctaButton":470,"ctaLink":471},[427],{"data":27504,"content":27505,"nodeType":74},{},[27506,27512],{"data":27507,"content":27508,"nodeType":78},{},[27509],{"data":27510,"marks":27511,"value":439,"nodeType":82},{},[],{"data":27513,"content":27514,"nodeType":87},{},[27515],{"data":27516,"marks":27517,"value":446,"nodeType":82},{},[],{"metadata":27519,"sys":27522,"fields":27527},{"tags":27520,"concepts":27521},[],[],{"space":27523,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27525,"publishedVersion":62,"revision":44,"locale":29},{"sys":27524},{"type":12,"linkType":13,"id":14},{"sys":27526},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27528},{"url":462,"details":27529,"fileName":468,"contentType":469},{"size":464,"image":27530},{"width":466,"height":467},{"sys":27532,"fields":27535},{"id":27533,"createdAt":27534},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":27536,"slug":27537,"articleIntro":27536,"category":27538},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[27539],{"metadata":27540,"sys":27543,"fields":27550},{"tags":27541,"concepts":27542},[],[],{"space":27544,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27546,"publishedVersion":418,"revision":62,"contentType":27548,"locale":29},{"sys":27545},{"type":12,"linkType":13,"id":14},{"sys":27547},{"id":21,"type":12,"linkType":22},{"sys":27549},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27551,"metaTitle":428,"metaDescription":429,"mainTitle":27552,"subtitle":447,"heroImage":27567,"ctaButton":470,"ctaLink":471},[427],{"data":27553,"content":27554,"nodeType":74},{},[27555,27561],{"data":27556,"content":27557,"nodeType":78},{},[27558],{"data":27559,"marks":27560,"value":439,"nodeType":82},{},[],{"data":27562,"content":27563,"nodeType":87},{},[27564],{"data":27565,"marks":27566,"value":446,"nodeType":82},{},[],{"metadata":27568,"sys":27571,"fields":27576},{"tags":27569,"concepts":27570},[],[],{"space":27572,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27574,"publishedVersion":62,"revision":44,"locale":29},{"sys":27573},{"type":12,"linkType":13,"id":14},{"sys":27575},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27577},{"url":462,"details":27578,"fileName":468,"contentType":469},{"size":464,"image":27579},{"width":466,"height":467},{"sys":27581,"fields":27584},{"id":27582,"createdAt":27583},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":27585,"slug":27586,"articleIntro":27585,"category":27587},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[27588],{"metadata":27589,"sys":27592,"fields":27599},{"tags":27590,"concepts":27591},[],[],{"space":27593,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27595,"publishedVersion":418,"revision":62,"contentType":27597,"locale":29},{"sys":27594},{"type":12,"linkType":13,"id":14},{"sys":27596},{"id":21,"type":12,"linkType":22},{"sys":27598},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27600,"metaTitle":428,"metaDescription":429,"mainTitle":27601,"subtitle":447,"heroImage":27616,"ctaButton":470,"ctaLink":471},[427],{"data":27602,"content":27603,"nodeType":74},{},[27604,27610],{"data":27605,"content":27606,"nodeType":78},{},[27607],{"data":27608,"marks":27609,"value":439,"nodeType":82},{},[],{"data":27611,"content":27612,"nodeType":87},{},[27613],{"data":27614,"marks":27615,"value":446,"nodeType":82},{},[],{"metadata":27617,"sys":27620,"fields":27625},{"tags":27618,"concepts":27619},[],[],{"space":27621,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27623,"publishedVersion":62,"revision":44,"locale":29},{"sys":27622},{"type":12,"linkType":13,"id":14},{"sys":27624},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27626},{"url":462,"details":27627,"fileName":468,"contentType":469},{"size":464,"image":27628},{"width":466,"height":467},{"sys":27630,"fields":27633},{"id":27631,"createdAt":27632},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":27634,"slug":27635,"articleIntro":27634,"category":27636},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[27637],{"metadata":27638,"sys":27641,"fields":27648},{"tags":27639,"concepts":27640},[],[],{"space":27642,"id":413,"type":16,"createdAt":414,"updatedAt":415,"environment":27644,"publishedVersion":418,"revision":62,"contentType":27646,"locale":29},{"sys":27643},{"type":12,"linkType":13,"id":14},{"sys":27645},{"id":21,"type":12,"linkType":22},{"sys":27647},{"type":12,"linkType":27,"id":421},{"contentfulName":423,"modelCategoryName":424,"slug":425,"contentTypeSlug":27649,"metaTitle":428,"metaDescription":429,"mainTitle":27650,"subtitle":447,"heroImage":27665,"ctaButton":470,"ctaLink":471},[427],{"data":27651,"content":27652,"nodeType":74},{},[27653,27659],{"data":27654,"content":27655,"nodeType":78},{},[27656],{"data":27657,"marks":27658,"value":439,"nodeType":82},{},[],{"data":27660,"content":27661,"nodeType":87},{},[27662],{"data":27663,"marks":27664,"value":446,"nodeType":82},{},[],{"metadata":27666,"sys":27669,"fields":27674},{"tags":27667,"concepts":27668},[],[],{"space":27670,"id":455,"type":58,"createdAt":456,"updatedAt":456,"environment":27672,"publishedVersion":62,"revision":44,"locale":29},{"sys":27671},{"type":12,"linkType":13,"id":14},{"sys":27673},{"id":21,"type":12,"linkType":22},{"title":460,"description":446,"file":27675},{"url":462,"details":27676,"fileName":468,"contentType":469},{"size":464,"image":27677},{"width":466,"height":467},1780321823879]