[{"data":1,"prerenderedAt":27607},["ShallowReactive",2],{"tip-plan-comptable-compte-5113-effets-a-l-encaissement":3,"plan-comptable-compte-5113-effets-a-l-encaissement-similars":403},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-5113-effets-a-l-encaissement",{"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","35tqF0y8X1HKUThWF8IPEa","Entry","2025-05-27T14:00:19.202Z","2025-06-03T09:52:49.851Z",{"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":334,"faq_structured_data":335,"category":336},"5113 - Effets à l'encaissement",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,163,170,177,184,227,234,241,294,301],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 5113 - Effets à l'encaissement",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte utilisé pour enregistrer les effets de commerce remis à l'encaissement auprès des établissements financiers.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 5113 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 5113 Effets à l'encaissement est une subdivision du compte 511 Valeurs à l'encaissement qui fait partie de la classe 5 consacrée aux comptes financiers.\n\nCe compte sert spécifiquement à comptabiliser les effets de commerce (lettres de change, billets à ordre) remis à l'établissement bancaire pour encaissement, mais dont le montant n'a pas encore été crédité sur le compte de l'entreprise.\n\nLe compte 5113 s'intègre dans une structure hiérarchique de comptes liés aux valeurs en attente d'encaissement :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,153],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"511 - Valeurs à l'encaissement",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"5111 - Coupons échus à l'encaissement",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"5112 - Chèques à encaisser",[],{},{"nodeType":114,"data":145,"content":146},{},[147],{"nodeType":87,"data":148,"content":149},{},[150],{"nodeType":82,"value":31,"marks":151,"data":152},[],{},{"nodeType":114,"data":154,"content":155},{},[156],{"nodeType":87,"data":157,"content":158},{},[159],{"nodeType":82,"value":160,"marks":161,"data":162},"5114 - Effets à l'escompte",[],{},{"nodeType":87,"data":164,"content":165},{},[166],{"nodeType":82,"value":167,"marks":168,"data":169},"Le compte 5113 permet de suivre précisément le processus d'encaissement des effets de commerce et constitue un compte transitoire entre la créance client et la disponibilité effective des fonds.",[],{},{"nodeType":95,"data":171,"content":172},{},[173],{"nodeType":82,"value":174,"marks":175,"data":176},"Quand utiliser le compte 5113 ?",[],{},{"nodeType":87,"data":178,"content":179},{},[180],{"nodeType":82,"value":181,"marks":182,"data":183},"Le compte 5113 est utilisé dans les situations suivantes :\n\n",[],{},{"nodeType":110,"data":185,"content":186},{},[187,197,207,217],{"nodeType":114,"data":188,"content":189},{},[190],{"nodeType":87,"data":191,"content":192},{},[193],{"nodeType":82,"value":194,"marks":195,"data":196},"Lors de la remise d'effets à l'encaissement : Quand l'entreprise remet à sa banque des effets de commerce (lettres de change, billets à ordre) pour encaissement, le compte 5113 est débité par le crédit du compte 413 Clients - Effets à recevoir. Cette écriture traduit le passage de l'effet du portefeuille de l'entreprise vers le circuit bancaire d'encaissement.",[],{},{"nodeType":114,"data":198,"content":199},{},[200],{"nodeType":87,"data":201,"content":202},{},[203],{"nodeType":82,"value":204,"marks":205,"data":206},"Pendant la période d'attente : Entre le moment où l'entreprise remet les effets à la banque et celui où les fonds sont effectivement disponibles sur son compte bancaire, les montants restent inscrits au débit du compte 5113.",[],{},{"nodeType":114,"data":208,"content":209},{},[210],{"nodeType":87,"data":211,"content":212},{},[213],{"nodeType":82,"value":214,"marks":215,"data":216},"À l'encaissement effectif : Lorsque la banque crédite le compte de l'entreprise du montant des effets, le compte 5113 est crédité par le débit du compte 512 Banques.",[],{},{"nodeType":114,"data":218,"content":219},{},[220],{"nodeType":87,"data":221,"content":222},{},[223],{"nodeType":82,"value":224,"marks":225,"data":226},"En cas de non-paiement : Si l'effet est impayé et renvoyé par la banque, le compte 5113 est crédité et le compte 413 Clients - Effets à recevoir est débité à nouveau, ou le compte 416 Clients douteux ou litigieux si la solvabilité du client est remise en question.",[],{},{"nodeType":95,"data":228,"content":229},{},[230],{"nodeType":82,"value":231,"marks":232,"data":233},"Quels sont les impacts fiscaux du compte 5113 ?",[],{},{"nodeType":87,"data":235,"content":236},{},[237],{"nodeType":82,"value":238,"marks":239,"data":240},"L'utilisation du compte 5113 a plusieurs implications fiscales et comptables :\n\n",[],{},{"nodeType":110,"data":242,"content":243},{},[244,254,264,274,284],{"nodeType":114,"data":245,"content":246},{},[247],{"nodeType":87,"data":248,"content":249},{},[250],{"nodeType":82,"value":251,"marks":252,"data":253},"Transparence fiscale : Le compte 5113 étant un compte de transition, il n'a pas d'impact direct sur le résultat fiscal de l'entreprise. Les créances qu'il représente ont déjà été comptabilisées en produits lors de la facturation initiale.",[],{},{"nodeType":114,"data":255,"content":256},{},[257],{"nodeType":87,"data":258,"content":259},{},[260],{"nodeType":82,"value":261,"marks":262,"data":263},"Justification des encours : En cas de contrôle fiscal, les montants figurant au compte 5113 doivent pouvoir être justifiés par des bordereaux de remise d'effets à l'encaissement. La traçabilité des opérations est essentielle.",[],{},{"nodeType":114,"data":265,"content":266},{},[267],{"nodeType":87,"data":268,"content":269},{},[270],{"nodeType":82,"value":271,"marks":272,"data":273},"Évaluation de la trésorerie : Pour l'analyse fiscale de la situation de trésorerie de l'entreprise, les montants inscrits au compte 5113 sont considérés comme des quasi-disponibilités, mais pas encore comme des liquidités immédiates.",[],{},{"nodeType":114,"data":275,"content":276},{},[277],{"nodeType":87,"data":278,"content":279},{},[280],{"nodeType":82,"value":281,"marks":282,"data":283},"Risque d'impayés : Si des effets remis à l'encaissement reviennent impayés, cela peut nécessiter la constitution de dépréciations sur les créances correspondantes, avec un impact sur le résultat fiscal de l'exercice concerné.",[],{},{"nodeType":114,"data":285,"content":286},{},[287],{"nodeType":87,"data":288,"content":289},{},[290],{"nodeType":82,"value":291,"marks":292,"data":293},"Dates de clôture : Une attention particulière doit être portée aux effets en cours d'encaissement à la clôture de l'exercice pour s'assurer que les créances et les disponibilités sont correctement évaluées dans les états financiers.",[],{},{"nodeType":95,"data":295,"content":296},{},[297],{"nodeType":82,"value":298,"marks":299,"data":300},"3 points clés à retenir sur le compte 5113",[],{},{"nodeType":110,"data":302,"content":303},{},[304,314,324],{"nodeType":114,"data":305,"content":306},{},[307],{"nodeType":87,"data":308,"content":309},{},[310],{"nodeType":82,"value":311,"marks":312,"data":313},"Le compte 5113 est un compte transitoire qui sert d'intermédiaire entre les créances clients (compte 413) et les disponibilités bancaires (compte 512) lors du processus d'encaissement des effets de commerce.",[],{},{"nodeType":114,"data":315,"content":316},{},[317],{"nodeType":87,"data":318,"content":319},{},[320],{"nodeType":82,"value":321,"marks":322,"data":323},"Son utilisation permet de suivre avec précision le cycle d'encaissement des effets et d'identifier rapidement les éventuels impayés.",[],{},{"nodeType":114,"data":325,"content":326},{},[327],{"nodeType":87,"data":328,"content":329},{},[330],{"nodeType":82,"value":331,"marks":332,"data":333},"À la clôture de l'exercice, les soldes du compte 5113 doivent faire l'objet d'un pointage rigoureux pour s'assurer que tous les effets en cours d'encaissement sont correctement comptabilisés.",[],{},"compte-5113-effets-a-l-encaissement",false,[337],{"metadata":338,"sys":341,"fields":353},{"tags":339,"concepts":340},[],[],{"space":342,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":347,"publishedVersion":349,"revision":62,"contentType":350,"locale":29},{"sys":343},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":348},{"id":21,"type":12,"linkType":22},24,{"sys":351},{"type":12,"linkType":27,"id":352},"category",{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":357,"metaTitle":359,"metaDescription":360,"mainTitle":361,"subtitle":378,"heroImage":379,"ctaButton":401,"ctaLink":402},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[358],"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":362,"content":363,"nodeType":74},{},[364,371],{"data":365,"content":366,"nodeType":78},{},[367],{"data":368,"marks":369,"value":370,"nodeType":82},{},[],"Plan comptable général",{"data":372,"content":373,"nodeType":87},{},[374],{"data":375,"marks":376,"value":377,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":380,"sys":383,"fields":390},{"tags":381,"concepts":382},[],[],{"space":384,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":388,"publishedVersion":62,"revision":44,"locale":29},{"sys":385},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":389},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":392},"Facturation",{"url":393,"details":394,"fileName":399,"contentType":400},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":395,"image":396},246703,{"width":397,"height":398},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[404,453,502,550,599,648,697,746,795,844,893,942,991,1040,1089,1138,1187,1236,1285,1334,1383,1432,1481,1530,1579,1628,1677,1727,1776,1825,1874,1923,1972,2021,2070,2119,2168,2217,2266,2316,2365,2414,2463,2512,2561,2610,2659,2708,2757,2806,2855,2904,2953,3002,3051,3100,3149,3198,3247,3296,3345,3394,3444,3493,3542,3591,3640,3689,3738,3787,3836,3885,3934,3983,4032,4081,4130,4179,4229,4278,4327,4376,4425,4474,4523,4572,4621,4670,4719,4768,4817,4867,4916,4965,5014,5063,5112,5161,5210,5259,5308,5357,5406,5455,5504,5553,5602,5651,5700,5749,5798,5847,5896,5945,5994,6043,6092,6141,6190,6240,6289,6338,6387,6436,6485,6534,6583,6632,6681,6730,6779,6828,6877,6927,6976,7025,7074,7123,7172,7221,7270,7319,7368,7417,7466,7515,7564,7613,7662,7711,7760,7809,7854,7903,7952,8001,8050,8099,8148,8197,8246,8295,8344,8393,8442,8491,8540,8589,8638,8687,8736,8785,8834,8883,8932,8981,9030,9079,9128,9177,9226,9275,9324,9373,9422,9471,9520,9569,9618,9667,9717,9767,9816,9865,9914,9963,10012,10061,10110,10159,10208,10257,10306,10355,10404,10453,10502,10551,10600,10649,10698,10747,10796,10845,10894,10943,10992,11041,11090,11139,11188,11237,11286,11335,11384,11433,11482,11531,11580,11629,11678,11727,11776,11825,11874,11923,11972,12021,12070,12119,12168,12217,12266,12315,12364,12413,12462,12511,12560,12609,12658,12707,12756,12805,12854,12903,12952,13001,13050,13099,13149,13198,13247,13296,13345,13394,13443,13492,13541,13590,13639,13688,13737,13786,13835,13884,13933,13982,14031,14080,14129,14178,14227,14276,14325,14374,14423,14472,14521,14570,14619,14668,14717,14766,14815,14864,14913,14963,15012,15061,15110,15159,15208,15258,15307,15356,15405,15454,15503,15552,15601,15650,15699,15748,15797,15846,15895,15944,15993,16042,16091,16140,16189,16238,16287,16336,16385,16434,16483,16532,16581,16630,16679,16728,16777,16826,16874,16923,16972,17021,17070,17120,17169,17218,17267,17316,17365,17414,17463,17512,17561,17610,17659,17708,17756,17805,17854,17903,17952,18001,18050,18100,18149,18198,18247,18296,18345,18394,18443,18492,18541,18590,18639,18688,18737,18786,18835,18884,18933,18982,19031,19081,19130,19179,19228,19277,19326,19375,19424,19473,19522,19571,19620,19669,19718,19767,19816,19865,19914,19963,20012,20061,20110,20159,20208,20257,20306,20355,20405,20454,20503,20552,20601,20650,20699,20748,20797,20846,20895,20944,20993,21042,21091,21140,21189,21238,21287,21336,21385,21434,21483,21532,21581,21630,21679,21728,21777,21826,21875,21924,21973,22022,22071,22120,22169,22218,22267,22316,22365,22414,22463,22512,22561,22610,22659,22708,22756,22805,22855,22904,22953,23002,23051,23100,23149,23198,23248,23297,23346,23395,23444,23493,23542,23591,23640,23689,23738,23787,23836,23885,23934,23983,24032,24081,24130,24179,24228,24277,24325,24374,24423,24472,24521,24571,24620,24669,24718,24768,24817,24866,24915,24964,25013,25062,25111,25160,25208,25257,25306,25355,25404,25453,25502,25551,25600,25649,25698,25747,25796,25845,25894,25943,25992,26041,26090,26139,26188,26237,26285,26334,26383,26432,26481,26530,26579,26628,26677,26726,26775,26824,26873,26922,26971,27020,27069,27118,27167,27216,27265,27314,27363,27412,27461,27510,27559],{"sys":405,"fields":408},{"id":406,"createdAt":407},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":409,"slug":410,"articleIntro":409,"category":411},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[412],{"metadata":413,"sys":416,"fields":423},{"tags":414,"concepts":415},[],[],{"space":417,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":419,"publishedVersion":349,"revision":62,"contentType":421,"locale":29},{"sys":418},{"type":12,"linkType":13,"id":14},{"sys":420},{"id":21,"type":12,"linkType":22},{"sys":422},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":424,"metaTitle":359,"metaDescription":360,"mainTitle":425,"subtitle":378,"heroImage":440,"ctaButton":401,"ctaLink":402},[358],{"data":426,"content":427,"nodeType":74},{},[428,434],{"data":429,"content":430,"nodeType":78},{},[431],{"data":432,"marks":433,"value":370,"nodeType":82},{},[],{"data":435,"content":436,"nodeType":87},{},[437],{"data":438,"marks":439,"value":377,"nodeType":82},{},[],{"metadata":441,"sys":444,"fields":449},{"tags":442,"concepts":443},[],[],{"space":445,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":447,"publishedVersion":62,"revision":44,"locale":29},{"sys":446},{"type":12,"linkType":13,"id":14},{"sys":448},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":450},{"url":393,"details":451,"fileName":399,"contentType":400},{"size":395,"image":452},{"width":397,"height":398},{"sys":454,"fields":457},{"id":455,"createdAt":456},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":458,"slug":459,"articleIntro":458,"category":460},"475 - Comptes d'attente","compte-475-comptes-d-attente",[461],{"metadata":462,"sys":465,"fields":472},{"tags":463,"concepts":464},[],[],{"space":466,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":468,"publishedVersion":349,"revision":62,"contentType":470,"locale":29},{"sys":467},{"type":12,"linkType":13,"id":14},{"sys":469},{"id":21,"type":12,"linkType":22},{"sys":471},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":473,"metaTitle":359,"metaDescription":360,"mainTitle":474,"subtitle":378,"heroImage":489,"ctaButton":401,"ctaLink":402},[358],{"data":475,"content":476,"nodeType":74},{},[477,483],{"data":478,"content":479,"nodeType":78},{},[480],{"data":481,"marks":482,"value":370,"nodeType":82},{},[],{"data":484,"content":485,"nodeType":87},{},[486],{"data":487,"marks":488,"value":377,"nodeType":82},{},[],{"metadata":490,"sys":493,"fields":498},{"tags":491,"concepts":492},[],[],{"space":494,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":496,"publishedVersion":62,"revision":44,"locale":29},{"sys":495},{"type":12,"linkType":13,"id":14},{"sys":497},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":499},{"url":393,"details":500,"fileName":399,"contentType":400},{"size":395,"image":501},{"width":397,"height":398},{"sys":503,"fields":506},{"id":504,"createdAt":505},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":131,"slug":507,"articleIntro":131,"category":508},"compte-5111-coupons-echus-a-l-encaissement",[509],{"metadata":510,"sys":513,"fields":520},{"tags":511,"concepts":512},[],[],{"space":514,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":516,"publishedVersion":349,"revision":62,"contentType":518,"locale":29},{"sys":515},{"type":12,"linkType":13,"id":14},{"sys":517},{"id":21,"type":12,"linkType":22},{"sys":519},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":521,"metaTitle":359,"metaDescription":360,"mainTitle":522,"subtitle":378,"heroImage":537,"ctaButton":401,"ctaLink":402},[358],{"data":523,"content":524,"nodeType":74},{},[525,531],{"data":526,"content":527,"nodeType":78},{},[528],{"data":529,"marks":530,"value":370,"nodeType":82},{},[],{"data":532,"content":533,"nodeType":87},{},[534],{"data":535,"marks":536,"value":377,"nodeType":82},{},[],{"metadata":538,"sys":541,"fields":546},{"tags":539,"concepts":540},[],[],{"space":542,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":544,"publishedVersion":62,"revision":44,"locale":29},{"sys":543},{"type":12,"linkType":13,"id":14},{"sys":545},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":547},{"url":393,"details":548,"fileName":399,"contentType":400},{"size":395,"image":549},{"width":397,"height":398},{"sys":551,"fields":554},{"id":552,"createdAt":553},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":555,"slug":556,"articleIntro":555,"category":557},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[558],{"metadata":559,"sys":562,"fields":569},{"tags":560,"concepts":561},[],[],{"space":563,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":565,"publishedVersion":349,"revision":62,"contentType":567,"locale":29},{"sys":564},{"type":12,"linkType":13,"id":14},{"sys":566},{"id":21,"type":12,"linkType":22},{"sys":568},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":570,"metaTitle":359,"metaDescription":360,"mainTitle":571,"subtitle":378,"heroImage":586,"ctaButton":401,"ctaLink":402},[358],{"data":572,"content":573,"nodeType":74},{},[574,580],{"data":575,"content":576,"nodeType":78},{},[577],{"data":578,"marks":579,"value":370,"nodeType":82},{},[],{"data":581,"content":582,"nodeType":87},{},[583],{"data":584,"marks":585,"value":377,"nodeType":82},{},[],{"metadata":587,"sys":590,"fields":595},{"tags":588,"concepts":589},[],[],{"space":591,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":593,"publishedVersion":62,"revision":44,"locale":29},{"sys":592},{"type":12,"linkType":13,"id":14},{"sys":594},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":596},{"url":393,"details":597,"fileName":399,"contentType":400},{"size":395,"image":598},{"width":397,"height":398},{"sys":600,"fields":603},{"id":601,"createdAt":602},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":604,"slug":605,"articleIntro":-1,"category":606},"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",[607],{"metadata":608,"sys":611,"fields":618},{"tags":609,"concepts":610},[],[],{"space":612,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":614,"publishedVersion":349,"revision":62,"contentType":616,"locale":29},{"sys":613},{"type":12,"linkType":13,"id":14},{"sys":615},{"id":21,"type":12,"linkType":22},{"sys":617},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":619,"metaTitle":359,"metaDescription":360,"mainTitle":620,"subtitle":378,"heroImage":635,"ctaButton":401,"ctaLink":402},[358],{"data":621,"content":622,"nodeType":74},{},[623,629],{"data":624,"content":625,"nodeType":78},{},[626],{"data":627,"marks":628,"value":370,"nodeType":82},{},[],{"data":630,"content":631,"nodeType":87},{},[632],{"data":633,"marks":634,"value":377,"nodeType":82},{},[],{"metadata":636,"sys":639,"fields":644},{"tags":637,"concepts":638},[],[],{"space":640,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":642,"publishedVersion":62,"revision":44,"locale":29},{"sys":641},{"type":12,"linkType":13,"id":14},{"sys":643},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":645},{"url":393,"details":646,"fileName":399,"contentType":400},{"size":395,"image":647},{"width":397,"height":398},{"sys":649,"fields":652},{"id":650,"createdAt":651},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":653,"slug":654,"articleIntro":653,"category":655},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[656],{"metadata":657,"sys":660,"fields":667},{"tags":658,"concepts":659},[],[],{"space":661,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":663,"publishedVersion":349,"revision":62,"contentType":665,"locale":29},{"sys":662},{"type":12,"linkType":13,"id":14},{"sys":664},{"id":21,"type":12,"linkType":22},{"sys":666},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":668,"metaTitle":359,"metaDescription":360,"mainTitle":669,"subtitle":378,"heroImage":684,"ctaButton":401,"ctaLink":402},[358],{"data":670,"content":671,"nodeType":74},{},[672,678],{"data":673,"content":674,"nodeType":78},{},[675],{"data":676,"marks":677,"value":370,"nodeType":82},{},[],{"data":679,"content":680,"nodeType":87},{},[681],{"data":682,"marks":683,"value":377,"nodeType":82},{},[],{"metadata":685,"sys":688,"fields":693},{"tags":686,"concepts":687},[],[],{"space":689,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":691,"publishedVersion":62,"revision":44,"locale":29},{"sys":690},{"type":12,"linkType":13,"id":14},{"sys":692},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":694},{"url":393,"details":695,"fileName":399,"contentType":400},{"size":395,"image":696},{"width":397,"height":398},{"sys":698,"fields":701},{"id":699,"createdAt":700},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":702,"slug":703,"articleIntro":-1,"category":704},"Compte 411 - Clients","compte-411-clients",[705],{"metadata":706,"sys":709,"fields":716},{"tags":707,"concepts":708},[],[],{"space":710,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":712,"publishedVersion":349,"revision":62,"contentType":714,"locale":29},{"sys":711},{"type":12,"linkType":13,"id":14},{"sys":713},{"id":21,"type":12,"linkType":22},{"sys":715},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":717,"metaTitle":359,"metaDescription":360,"mainTitle":718,"subtitle":378,"heroImage":733,"ctaButton":401,"ctaLink":402},[358],{"data":719,"content":720,"nodeType":74},{},[721,727],{"data":722,"content":723,"nodeType":78},{},[724],{"data":725,"marks":726,"value":370,"nodeType":82},{},[],{"data":728,"content":729,"nodeType":87},{},[730],{"data":731,"marks":732,"value":377,"nodeType":82},{},[],{"metadata":734,"sys":737,"fields":742},{"tags":735,"concepts":736},[],[],{"space":738,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":740,"publishedVersion":62,"revision":44,"locale":29},{"sys":739},{"type":12,"linkType":13,"id":14},{"sys":741},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":743},{"url":393,"details":744,"fileName":399,"contentType":400},{"size":395,"image":745},{"width":397,"height":398},{"sys":747,"fields":750},{"id":748,"createdAt":749},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":751,"slug":752,"articleIntro":-1,"category":753},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[754],{"metadata":755,"sys":758,"fields":765},{"tags":756,"concepts":757},[],[],{"space":759,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":761,"publishedVersion":349,"revision":62,"contentType":763,"locale":29},{"sys":760},{"type":12,"linkType":13,"id":14},{"sys":762},{"id":21,"type":12,"linkType":22},{"sys":764},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":766,"metaTitle":359,"metaDescription":360,"mainTitle":767,"subtitle":378,"heroImage":782,"ctaButton":401,"ctaLink":402},[358],{"data":768,"content":769,"nodeType":74},{},[770,776],{"data":771,"content":772,"nodeType":78},{},[773],{"data":774,"marks":775,"value":370,"nodeType":82},{},[],{"data":777,"content":778,"nodeType":87},{},[779],{"data":780,"marks":781,"value":377,"nodeType":82},{},[],{"metadata":783,"sys":786,"fields":791},{"tags":784,"concepts":785},[],[],{"space":787,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":789,"publishedVersion":62,"revision":44,"locale":29},{"sys":788},{"type":12,"linkType":13,"id":14},{"sys":790},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":792},{"url":393,"details":793,"fileName":399,"contentType":400},{"size":395,"image":794},{"width":397,"height":398},{"sys":796,"fields":799},{"id":797,"createdAt":798},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":800,"slug":801,"articleIntro":-1,"category":802},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[803],{"metadata":804,"sys":807,"fields":814},{"tags":805,"concepts":806},[],[],{"space":808,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":810,"publishedVersion":349,"revision":62,"contentType":812,"locale":29},{"sys":809},{"type":12,"linkType":13,"id":14},{"sys":811},{"id":21,"type":12,"linkType":22},{"sys":813},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":815,"metaTitle":359,"metaDescription":360,"mainTitle":816,"subtitle":378,"heroImage":831,"ctaButton":401,"ctaLink":402},[358],{"data":817,"content":818,"nodeType":74},{},[819,825],{"data":820,"content":821,"nodeType":78},{},[822],{"data":823,"marks":824,"value":370,"nodeType":82},{},[],{"data":826,"content":827,"nodeType":87},{},[828],{"data":829,"marks":830,"value":377,"nodeType":82},{},[],{"metadata":832,"sys":835,"fields":840},{"tags":833,"concepts":834},[],[],{"space":836,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":838,"publishedVersion":62,"revision":44,"locale":29},{"sys":837},{"type":12,"linkType":13,"id":14},{"sys":839},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":841},{"url":393,"details":842,"fileName":399,"contentType":400},{"size":395,"image":843},{"width":397,"height":398},{"sys":845,"fields":848},{"id":846,"createdAt":847},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":849,"slug":850,"articleIntro":849,"category":851},"6358 - Autres droits","compte-6358-autres-droits",[852],{"metadata":853,"sys":856,"fields":863},{"tags":854,"concepts":855},[],[],{"space":857,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":859,"publishedVersion":349,"revision":62,"contentType":861,"locale":29},{"sys":858},{"type":12,"linkType":13,"id":14},{"sys":860},{"id":21,"type":12,"linkType":22},{"sys":862},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":864,"metaTitle":359,"metaDescription":360,"mainTitle":865,"subtitle":378,"heroImage":880,"ctaButton":401,"ctaLink":402},[358],{"data":866,"content":867,"nodeType":74},{},[868,874],{"data":869,"content":870,"nodeType":78},{},[871],{"data":872,"marks":873,"value":370,"nodeType":82},{},[],{"data":875,"content":876,"nodeType":87},{},[877],{"data":878,"marks":879,"value":377,"nodeType":82},{},[],{"metadata":881,"sys":884,"fields":889},{"tags":882,"concepts":883},[],[],{"space":885,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":887,"publishedVersion":62,"revision":44,"locale":29},{"sys":886},{"type":12,"linkType":13,"id":14},{"sys":888},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":890},{"url":393,"details":891,"fileName":399,"contentType":400},{"size":395,"image":892},{"width":397,"height":398},{"sys":894,"fields":897},{"id":895,"createdAt":896},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":898,"slug":899,"articleIntro":898,"category":900},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[901],{"metadata":902,"sys":905,"fields":912},{"tags":903,"concepts":904},[],[],{"space":906,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":908,"publishedVersion":349,"revision":62,"contentType":910,"locale":29},{"sys":907},{"type":12,"linkType":13,"id":14},{"sys":909},{"id":21,"type":12,"linkType":22},{"sys":911},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":913,"metaTitle":359,"metaDescription":360,"mainTitle":914,"subtitle":378,"heroImage":929,"ctaButton":401,"ctaLink":402},[358],{"data":915,"content":916,"nodeType":74},{},[917,923],{"data":918,"content":919,"nodeType":78},{},[920],{"data":921,"marks":922,"value":370,"nodeType":82},{},[],{"data":924,"content":925,"nodeType":87},{},[926],{"data":927,"marks":928,"value":377,"nodeType":82},{},[],{"metadata":930,"sys":933,"fields":938},{"tags":931,"concepts":932},[],[],{"space":934,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":936,"publishedVersion":62,"revision":44,"locale":29},{"sys":935},{"type":12,"linkType":13,"id":14},{"sys":937},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":939},{"url":393,"details":940,"fileName":399,"contentType":400},{"size":395,"image":941},{"width":397,"height":398},{"sys":943,"fields":946},{"id":944,"createdAt":945},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":947,"slug":948,"articleIntro":947,"category":949},"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",[950],{"metadata":951,"sys":954,"fields":961},{"tags":952,"concepts":953},[],[],{"space":955,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":957,"publishedVersion":349,"revision":62,"contentType":959,"locale":29},{"sys":956},{"type":12,"linkType":13,"id":14},{"sys":958},{"id":21,"type":12,"linkType":22},{"sys":960},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":962,"metaTitle":359,"metaDescription":360,"mainTitle":963,"subtitle":378,"heroImage":978,"ctaButton":401,"ctaLink":402},[358],{"data":964,"content":965,"nodeType":74},{},[966,972],{"data":967,"content":968,"nodeType":78},{},[969],{"data":970,"marks":971,"value":370,"nodeType":82},{},[],{"data":973,"content":974,"nodeType":87},{},[975],{"data":976,"marks":977,"value":377,"nodeType":82},{},[],{"metadata":979,"sys":982,"fields":987},{"tags":980,"concepts":981},[],[],{"space":983,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":985,"publishedVersion":62,"revision":44,"locale":29},{"sys":984},{"type":12,"linkType":13,"id":14},{"sys":986},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":988},{"url":393,"details":989,"fileName":399,"contentType":400},{"size":395,"image":990},{"width":397,"height":398},{"sys":992,"fields":995},{"id":993,"createdAt":994},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":996,"slug":997,"articleIntro":996,"category":998},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[999],{"metadata":1000,"sys":1003,"fields":1010},{"tags":1001,"concepts":1002},[],[],{"space":1004,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1006,"publishedVersion":349,"revision":62,"contentType":1008,"locale":29},{"sys":1005},{"type":12,"linkType":13,"id":14},{"sys":1007},{"id":21,"type":12,"linkType":22},{"sys":1009},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1011,"metaTitle":359,"metaDescription":360,"mainTitle":1012,"subtitle":378,"heroImage":1027,"ctaButton":401,"ctaLink":402},[358],{"data":1013,"content":1014,"nodeType":74},{},[1015,1021],{"data":1016,"content":1017,"nodeType":78},{},[1018],{"data":1019,"marks":1020,"value":370,"nodeType":82},{},[],{"data":1022,"content":1023,"nodeType":87},{},[1024],{"data":1025,"marks":1026,"value":377,"nodeType":82},{},[],{"metadata":1028,"sys":1031,"fields":1036},{"tags":1029,"concepts":1030},[],[],{"space":1032,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1034,"publishedVersion":62,"revision":44,"locale":29},{"sys":1033},{"type":12,"linkType":13,"id":14},{"sys":1035},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1037},{"url":393,"details":1038,"fileName":399,"contentType":400},{"size":395,"image":1039},{"width":397,"height":398},{"sys":1041,"fields":1044},{"id":1042,"createdAt":1043},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":1045,"slug":1046,"articleIntro":-1,"category":1047},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[1048],{"metadata":1049,"sys":1052,"fields":1059},{"tags":1050,"concepts":1051},[],[],{"space":1053,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1055,"publishedVersion":349,"revision":62,"contentType":1057,"locale":29},{"sys":1054},{"type":12,"linkType":13,"id":14},{"sys":1056},{"id":21,"type":12,"linkType":22},{"sys":1058},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1060,"metaTitle":359,"metaDescription":360,"mainTitle":1061,"subtitle":378,"heroImage":1076,"ctaButton":401,"ctaLink":402},[358],{"data":1062,"content":1063,"nodeType":74},{},[1064,1070],{"data":1065,"content":1066,"nodeType":78},{},[1067],{"data":1068,"marks":1069,"value":370,"nodeType":82},{},[],{"data":1071,"content":1072,"nodeType":87},{},[1073],{"data":1074,"marks":1075,"value":377,"nodeType":82},{},[],{"metadata":1077,"sys":1080,"fields":1085},{"tags":1078,"concepts":1079},[],[],{"space":1081,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1083,"publishedVersion":62,"revision":44,"locale":29},{"sys":1082},{"type":12,"linkType":13,"id":14},{"sys":1084},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1086},{"url":393,"details":1087,"fileName":399,"contentType":400},{"size":395,"image":1088},{"width":397,"height":398},{"sys":1090,"fields":1093},{"id":1091,"createdAt":1092},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":1094,"slug":1095,"articleIntro":-1,"category":1096},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[1097],{"metadata":1098,"sys":1101,"fields":1108},{"tags":1099,"concepts":1100},[],[],{"space":1102,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1104,"publishedVersion":349,"revision":62,"contentType":1106,"locale":29},{"sys":1103},{"type":12,"linkType":13,"id":14},{"sys":1105},{"id":21,"type":12,"linkType":22},{"sys":1107},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1109,"metaTitle":359,"metaDescription":360,"mainTitle":1110,"subtitle":378,"heroImage":1125,"ctaButton":401,"ctaLink":402},[358],{"data":1111,"content":1112,"nodeType":74},{},[1113,1119],{"data":1114,"content":1115,"nodeType":78},{},[1116],{"data":1117,"marks":1118,"value":370,"nodeType":82},{},[],{"data":1120,"content":1121,"nodeType":87},{},[1122],{"data":1123,"marks":1124,"value":377,"nodeType":82},{},[],{"metadata":1126,"sys":1129,"fields":1134},{"tags":1127,"concepts":1128},[],[],{"space":1130,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1132,"publishedVersion":62,"revision":44,"locale":29},{"sys":1131},{"type":12,"linkType":13,"id":14},{"sys":1133},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1135},{"url":393,"details":1136,"fileName":399,"contentType":400},{"size":395,"image":1137},{"width":397,"height":398},{"sys":1139,"fields":1142},{"id":1140,"createdAt":1141},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":1143,"slug":1144,"articleIntro":1143,"category":1145},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[1146],{"metadata":1147,"sys":1150,"fields":1157},{"tags":1148,"concepts":1149},[],[],{"space":1151,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1153,"publishedVersion":349,"revision":62,"contentType":1155,"locale":29},{"sys":1152},{"type":12,"linkType":13,"id":14},{"sys":1154},{"id":21,"type":12,"linkType":22},{"sys":1156},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1158,"metaTitle":359,"metaDescription":360,"mainTitle":1159,"subtitle":378,"heroImage":1174,"ctaButton":401,"ctaLink":402},[358],{"data":1160,"content":1161,"nodeType":74},{},[1162,1168],{"data":1163,"content":1164,"nodeType":78},{},[1165],{"data":1166,"marks":1167,"value":370,"nodeType":82},{},[],{"data":1169,"content":1170,"nodeType":87},{},[1171],{"data":1172,"marks":1173,"value":377,"nodeType":82},{},[],{"metadata":1175,"sys":1178,"fields":1183},{"tags":1176,"concepts":1177},[],[],{"space":1179,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1181,"publishedVersion":62,"revision":44,"locale":29},{"sys":1180},{"type":12,"linkType":13,"id":14},{"sys":1182},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1184},{"url":393,"details":1185,"fileName":399,"contentType":400},{"size":395,"image":1186},{"width":397,"height":398},{"sys":1188,"fields":1191},{"id":1189,"createdAt":1190},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":1192,"slug":1193,"articleIntro":-1,"category":1194},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[1195],{"metadata":1196,"sys":1199,"fields":1206},{"tags":1197,"concepts":1198},[],[],{"space":1200,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1202,"publishedVersion":349,"revision":62,"contentType":1204,"locale":29},{"sys":1201},{"type":12,"linkType":13,"id":14},{"sys":1203},{"id":21,"type":12,"linkType":22},{"sys":1205},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1207,"metaTitle":359,"metaDescription":360,"mainTitle":1208,"subtitle":378,"heroImage":1223,"ctaButton":401,"ctaLink":402},[358],{"data":1209,"content":1210,"nodeType":74},{},[1211,1217],{"data":1212,"content":1213,"nodeType":78},{},[1214],{"data":1215,"marks":1216,"value":370,"nodeType":82},{},[],{"data":1218,"content":1219,"nodeType":87},{},[1220],{"data":1221,"marks":1222,"value":377,"nodeType":82},{},[],{"metadata":1224,"sys":1227,"fields":1232},{"tags":1225,"concepts":1226},[],[],{"space":1228,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1230,"publishedVersion":62,"revision":44,"locale":29},{"sys":1229},{"type":12,"linkType":13,"id":14},{"sys":1231},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1233},{"url":393,"details":1234,"fileName":399,"contentType":400},{"size":395,"image":1235},{"width":397,"height":398},{"sys":1237,"fields":1240},{"id":1238,"createdAt":1239},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":1241,"slug":1242,"articleIntro":-1,"category":1243},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[1244],{"metadata":1245,"sys":1248,"fields":1255},{"tags":1246,"concepts":1247},[],[],{"space":1249,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1251,"publishedVersion":349,"revision":62,"contentType":1253,"locale":29},{"sys":1250},{"type":12,"linkType":13,"id":14},{"sys":1252},{"id":21,"type":12,"linkType":22},{"sys":1254},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1256,"metaTitle":359,"metaDescription":360,"mainTitle":1257,"subtitle":378,"heroImage":1272,"ctaButton":401,"ctaLink":402},[358],{"data":1258,"content":1259,"nodeType":74},{},[1260,1266],{"data":1261,"content":1262,"nodeType":78},{},[1263],{"data":1264,"marks":1265,"value":370,"nodeType":82},{},[],{"data":1267,"content":1268,"nodeType":87},{},[1269],{"data":1270,"marks":1271,"value":377,"nodeType":82},{},[],{"metadata":1273,"sys":1276,"fields":1281},{"tags":1274,"concepts":1275},[],[],{"space":1277,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1279,"publishedVersion":62,"revision":44,"locale":29},{"sys":1278},{"type":12,"linkType":13,"id":14},{"sys":1280},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1282},{"url":393,"details":1283,"fileName":399,"contentType":400},{"size":395,"image":1284},{"width":397,"height":398},{"sys":1286,"fields":1289},{"id":1287,"createdAt":1288},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":1290,"slug":1291,"articleIntro":1290,"category":1292},"206 - Droit au bail","compte-206-droit-au-bail",[1293],{"metadata":1294,"sys":1297,"fields":1304},{"tags":1295,"concepts":1296},[],[],{"space":1298,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1300,"publishedVersion":349,"revision":62,"contentType":1302,"locale":29},{"sys":1299},{"type":12,"linkType":13,"id":14},{"sys":1301},{"id":21,"type":12,"linkType":22},{"sys":1303},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1305,"metaTitle":359,"metaDescription":360,"mainTitle":1306,"subtitle":378,"heroImage":1321,"ctaButton":401,"ctaLink":402},[358],{"data":1307,"content":1308,"nodeType":74},{},[1309,1315],{"data":1310,"content":1311,"nodeType":78},{},[1312],{"data":1313,"marks":1314,"value":370,"nodeType":82},{},[],{"data":1316,"content":1317,"nodeType":87},{},[1318],{"data":1319,"marks":1320,"value":377,"nodeType":82},{},[],{"metadata":1322,"sys":1325,"fields":1330},{"tags":1323,"concepts":1324},[],[],{"space":1326,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1328,"publishedVersion":62,"revision":44,"locale":29},{"sys":1327},{"type":12,"linkType":13,"id":14},{"sys":1329},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1331},{"url":393,"details":1332,"fileName":399,"contentType":400},{"size":395,"image":1333},{"width":397,"height":398},{"sys":1335,"fields":1338},{"id":1336,"createdAt":1337},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":1339,"slug":1340,"articleIntro":1339,"category":1341},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[1342],{"metadata":1343,"sys":1346,"fields":1353},{"tags":1344,"concepts":1345},[],[],{"space":1347,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1349,"publishedVersion":349,"revision":62,"contentType":1351,"locale":29},{"sys":1348},{"type":12,"linkType":13,"id":14},{"sys":1350},{"id":21,"type":12,"linkType":22},{"sys":1352},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1354,"metaTitle":359,"metaDescription":360,"mainTitle":1355,"subtitle":378,"heroImage":1370,"ctaButton":401,"ctaLink":402},[358],{"data":1356,"content":1357,"nodeType":74},{},[1358,1364],{"data":1359,"content":1360,"nodeType":78},{},[1361],{"data":1362,"marks":1363,"value":370,"nodeType":82},{},[],{"data":1365,"content":1366,"nodeType":87},{},[1367],{"data":1368,"marks":1369,"value":377,"nodeType":82},{},[],{"metadata":1371,"sys":1374,"fields":1379},{"tags":1372,"concepts":1373},[],[],{"space":1375,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1377,"publishedVersion":62,"revision":44,"locale":29},{"sys":1376},{"type":12,"linkType":13,"id":14},{"sys":1378},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1380},{"url":393,"details":1381,"fileName":399,"contentType":400},{"size":395,"image":1382},{"width":397,"height":398},{"sys":1384,"fields":1387},{"id":1385,"createdAt":1386},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":1388,"slug":1389,"articleIntro":1388,"category":1390},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[1391],{"metadata":1392,"sys":1395,"fields":1402},{"tags":1393,"concepts":1394},[],[],{"space":1396,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1398,"publishedVersion":349,"revision":62,"contentType":1400,"locale":29},{"sys":1397},{"type":12,"linkType":13,"id":14},{"sys":1399},{"id":21,"type":12,"linkType":22},{"sys":1401},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1403,"metaTitle":359,"metaDescription":360,"mainTitle":1404,"subtitle":378,"heroImage":1419,"ctaButton":401,"ctaLink":402},[358],{"data":1405,"content":1406,"nodeType":74},{},[1407,1413],{"data":1408,"content":1409,"nodeType":78},{},[1410],{"data":1411,"marks":1412,"value":370,"nodeType":82},{},[],{"data":1414,"content":1415,"nodeType":87},{},[1416],{"data":1417,"marks":1418,"value":377,"nodeType":82},{},[],{"metadata":1420,"sys":1423,"fields":1428},{"tags":1421,"concepts":1422},[],[],{"space":1424,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1426,"publishedVersion":62,"revision":44,"locale":29},{"sys":1425},{"type":12,"linkType":13,"id":14},{"sys":1427},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1429},{"url":393,"details":1430,"fileName":399,"contentType":400},{"size":395,"image":1431},{"width":397,"height":398},{"sys":1433,"fields":1436},{"id":1434,"createdAt":1435},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":1437,"slug":1438,"articleIntro":1437,"category":1439},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[1440],{"metadata":1441,"sys":1444,"fields":1451},{"tags":1442,"concepts":1443},[],[],{"space":1445,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1447,"publishedVersion":349,"revision":62,"contentType":1449,"locale":29},{"sys":1446},{"type":12,"linkType":13,"id":14},{"sys":1448},{"id":21,"type":12,"linkType":22},{"sys":1450},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1452,"metaTitle":359,"metaDescription":360,"mainTitle":1453,"subtitle":378,"heroImage":1468,"ctaButton":401,"ctaLink":402},[358],{"data":1454,"content":1455,"nodeType":74},{},[1456,1462],{"data":1457,"content":1458,"nodeType":78},{},[1459],{"data":1460,"marks":1461,"value":370,"nodeType":82},{},[],{"data":1463,"content":1464,"nodeType":87},{},[1465],{"data":1466,"marks":1467,"value":377,"nodeType":82},{},[],{"metadata":1469,"sys":1472,"fields":1477},{"tags":1470,"concepts":1471},[],[],{"space":1473,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1475,"publishedVersion":62,"revision":44,"locale":29},{"sys":1474},{"type":12,"linkType":13,"id":14},{"sys":1476},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1478},{"url":393,"details":1479,"fileName":399,"contentType":400},{"size":395,"image":1480},{"width":397,"height":398},{"sys":1482,"fields":1485},{"id":1483,"createdAt":1484},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":1486,"slug":1487,"articleIntro":-1,"category":1488},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[1489],{"metadata":1490,"sys":1493,"fields":1500},{"tags":1491,"concepts":1492},[],[],{"space":1494,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1496,"publishedVersion":349,"revision":62,"contentType":1498,"locale":29},{"sys":1495},{"type":12,"linkType":13,"id":14},{"sys":1497},{"id":21,"type":12,"linkType":22},{"sys":1499},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1501,"metaTitle":359,"metaDescription":360,"mainTitle":1502,"subtitle":378,"heroImage":1517,"ctaButton":401,"ctaLink":402},[358],{"data":1503,"content":1504,"nodeType":74},{},[1505,1511],{"data":1506,"content":1507,"nodeType":78},{},[1508],{"data":1509,"marks":1510,"value":370,"nodeType":82},{},[],{"data":1512,"content":1513,"nodeType":87},{},[1514],{"data":1515,"marks":1516,"value":377,"nodeType":82},{},[],{"metadata":1518,"sys":1521,"fields":1526},{"tags":1519,"concepts":1520},[],[],{"space":1522,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1524,"publishedVersion":62,"revision":44,"locale":29},{"sys":1523},{"type":12,"linkType":13,"id":14},{"sys":1525},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1527},{"url":393,"details":1528,"fileName":399,"contentType":400},{"size":395,"image":1529},{"width":397,"height":398},{"sys":1531,"fields":1534},{"id":1532,"createdAt":1533},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":1535,"slug":1536,"articleIntro":-1,"category":1537},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[1538],{"metadata":1539,"sys":1542,"fields":1549},{"tags":1540,"concepts":1541},[],[],{"space":1543,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1545,"publishedVersion":349,"revision":62,"contentType":1547,"locale":29},{"sys":1544},{"type":12,"linkType":13,"id":14},{"sys":1546},{"id":21,"type":12,"linkType":22},{"sys":1548},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1550,"metaTitle":359,"metaDescription":360,"mainTitle":1551,"subtitle":378,"heroImage":1566,"ctaButton":401,"ctaLink":402},[358],{"data":1552,"content":1553,"nodeType":74},{},[1554,1560],{"data":1555,"content":1556,"nodeType":78},{},[1557],{"data":1558,"marks":1559,"value":370,"nodeType":82},{},[],{"data":1561,"content":1562,"nodeType":87},{},[1563],{"data":1564,"marks":1565,"value":377,"nodeType":82},{},[],{"metadata":1567,"sys":1570,"fields":1575},{"tags":1568,"concepts":1569},[],[],{"space":1571,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1573,"publishedVersion":62,"revision":44,"locale":29},{"sys":1572},{"type":12,"linkType":13,"id":14},{"sys":1574},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1576},{"url":393,"details":1577,"fileName":399,"contentType":400},{"size":395,"image":1578},{"width":397,"height":398},{"sys":1580,"fields":1583},{"id":1581,"createdAt":1582},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":1584,"slug":1585,"articleIntro":1584,"category":1586},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[1587],{"metadata":1588,"sys":1591,"fields":1598},{"tags":1589,"concepts":1590},[],[],{"space":1592,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1594,"publishedVersion":349,"revision":62,"contentType":1596,"locale":29},{"sys":1593},{"type":12,"linkType":13,"id":14},{"sys":1595},{"id":21,"type":12,"linkType":22},{"sys":1597},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1599,"metaTitle":359,"metaDescription":360,"mainTitle":1600,"subtitle":378,"heroImage":1615,"ctaButton":401,"ctaLink":402},[358],{"data":1601,"content":1602,"nodeType":74},{},[1603,1609],{"data":1604,"content":1605,"nodeType":78},{},[1606],{"data":1607,"marks":1608,"value":370,"nodeType":82},{},[],{"data":1610,"content":1611,"nodeType":87},{},[1612],{"data":1613,"marks":1614,"value":377,"nodeType":82},{},[],{"metadata":1616,"sys":1619,"fields":1624},{"tags":1617,"concepts":1618},[],[],{"space":1620,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1622,"publishedVersion":62,"revision":44,"locale":29},{"sys":1621},{"type":12,"linkType":13,"id":14},{"sys":1623},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1625},{"url":393,"details":1626,"fileName":399,"contentType":400},{"size":395,"image":1627},{"width":397,"height":398},{"sys":1629,"fields":1632},{"id":1630,"createdAt":1631},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":1633,"slug":1634,"articleIntro":1633,"category":1635},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[1636],{"metadata":1637,"sys":1640,"fields":1647},{"tags":1638,"concepts":1639},[],[],{"space":1641,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1643,"publishedVersion":349,"revision":62,"contentType":1645,"locale":29},{"sys":1642},{"type":12,"linkType":13,"id":14},{"sys":1644},{"id":21,"type":12,"linkType":22},{"sys":1646},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1648,"metaTitle":359,"metaDescription":360,"mainTitle":1649,"subtitle":378,"heroImage":1664,"ctaButton":401,"ctaLink":402},[358],{"data":1650,"content":1651,"nodeType":74},{},[1652,1658],{"data":1653,"content":1654,"nodeType":78},{},[1655],{"data":1656,"marks":1657,"value":370,"nodeType":82},{},[],{"data":1659,"content":1660,"nodeType":87},{},[1661],{"data":1662,"marks":1663,"value":377,"nodeType":82},{},[],{"metadata":1665,"sys":1668,"fields":1673},{"tags":1666,"concepts":1667},[],[],{"space":1669,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1671,"publishedVersion":62,"revision":44,"locale":29},{"sys":1670},{"type":12,"linkType":13,"id":14},{"sys":1672},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1674},{"url":393,"details":1675,"fileName":399,"contentType":400},{"size":395,"image":1676},{"width":397,"height":398},{"sys":1678,"fields":1681},{"id":1679,"createdAt":1680},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":1682,"slug":1683,"articleIntro":1684,"category":1685},"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.",[1686],{"metadata":1687,"sys":1690,"fields":1697},{"tags":1688,"concepts":1689},[],[],{"space":1691,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1693,"publishedVersion":349,"revision":62,"contentType":1695,"locale":29},{"sys":1692},{"type":12,"linkType":13,"id":14},{"sys":1694},{"id":21,"type":12,"linkType":22},{"sys":1696},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1698,"metaTitle":359,"metaDescription":360,"mainTitle":1699,"subtitle":378,"heroImage":1714,"ctaButton":401,"ctaLink":402},[358],{"data":1700,"content":1701,"nodeType":74},{},[1702,1708],{"data":1703,"content":1704,"nodeType":78},{},[1705],{"data":1706,"marks":1707,"value":370,"nodeType":82},{},[],{"data":1709,"content":1710,"nodeType":87},{},[1711],{"data":1712,"marks":1713,"value":377,"nodeType":82},{},[],{"metadata":1715,"sys":1718,"fields":1723},{"tags":1716,"concepts":1717},[],[],{"space":1719,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1721,"publishedVersion":62,"revision":44,"locale":29},{"sys":1720},{"type":12,"linkType":13,"id":14},{"sys":1722},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1724},{"url":393,"details":1725,"fileName":399,"contentType":400},{"size":395,"image":1726},{"width":397,"height":398},{"sys":1728,"fields":1731},{"id":1729,"createdAt":1730},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":1732,"slug":1733,"articleIntro":-1,"category":1734},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[1735],{"metadata":1736,"sys":1739,"fields":1746},{"tags":1737,"concepts":1738},[],[],{"space":1740,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1742,"publishedVersion":349,"revision":62,"contentType":1744,"locale":29},{"sys":1741},{"type":12,"linkType":13,"id":14},{"sys":1743},{"id":21,"type":12,"linkType":22},{"sys":1745},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1747,"metaTitle":359,"metaDescription":360,"mainTitle":1748,"subtitle":378,"heroImage":1763,"ctaButton":401,"ctaLink":402},[358],{"data":1749,"content":1750,"nodeType":74},{},[1751,1757],{"data":1752,"content":1753,"nodeType":78},{},[1754],{"data":1755,"marks":1756,"value":370,"nodeType":82},{},[],{"data":1758,"content":1759,"nodeType":87},{},[1760],{"data":1761,"marks":1762,"value":377,"nodeType":82},{},[],{"metadata":1764,"sys":1767,"fields":1772},{"tags":1765,"concepts":1766},[],[],{"space":1768,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1770,"publishedVersion":62,"revision":44,"locale":29},{"sys":1769},{"type":12,"linkType":13,"id":14},{"sys":1771},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1773},{"url":393,"details":1774,"fileName":399,"contentType":400},{"size":395,"image":1775},{"width":397,"height":398},{"sys":1777,"fields":1780},{"id":1778,"createdAt":1779},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":1781,"slug":1782,"articleIntro":1781,"category":1783},"6161 - Multirisques","compte-6161-multirisques",[1784],{"metadata":1785,"sys":1788,"fields":1795},{"tags":1786,"concepts":1787},[],[],{"space":1789,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1791,"publishedVersion":349,"revision":62,"contentType":1793,"locale":29},{"sys":1790},{"type":12,"linkType":13,"id":14},{"sys":1792},{"id":21,"type":12,"linkType":22},{"sys":1794},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1796,"metaTitle":359,"metaDescription":360,"mainTitle":1797,"subtitle":378,"heroImage":1812,"ctaButton":401,"ctaLink":402},[358],{"data":1798,"content":1799,"nodeType":74},{},[1800,1806],{"data":1801,"content":1802,"nodeType":78},{},[1803],{"data":1804,"marks":1805,"value":370,"nodeType":82},{},[],{"data":1807,"content":1808,"nodeType":87},{},[1809],{"data":1810,"marks":1811,"value":377,"nodeType":82},{},[],{"metadata":1813,"sys":1816,"fields":1821},{"tags":1814,"concepts":1815},[],[],{"space":1817,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1819,"publishedVersion":62,"revision":44,"locale":29},{"sys":1818},{"type":12,"linkType":13,"id":14},{"sys":1820},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1822},{"url":393,"details":1823,"fileName":399,"contentType":400},{"size":395,"image":1824},{"width":397,"height":398},{"sys":1826,"fields":1829},{"id":1827,"createdAt":1828},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":1830,"slug":1831,"articleIntro":1830,"category":1832},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[1833],{"metadata":1834,"sys":1837,"fields":1844},{"tags":1835,"concepts":1836},[],[],{"space":1838,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1840,"publishedVersion":349,"revision":62,"contentType":1842,"locale":29},{"sys":1839},{"type":12,"linkType":13,"id":14},{"sys":1841},{"id":21,"type":12,"linkType":22},{"sys":1843},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1845,"metaTitle":359,"metaDescription":360,"mainTitle":1846,"subtitle":378,"heroImage":1861,"ctaButton":401,"ctaLink":402},[358],{"data":1847,"content":1848,"nodeType":74},{},[1849,1855],{"data":1850,"content":1851,"nodeType":78},{},[1852],{"data":1853,"marks":1854,"value":370,"nodeType":82},{},[],{"data":1856,"content":1857,"nodeType":87},{},[1858],{"data":1859,"marks":1860,"value":377,"nodeType":82},{},[],{"metadata":1862,"sys":1865,"fields":1870},{"tags":1863,"concepts":1864},[],[],{"space":1866,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1868,"publishedVersion":62,"revision":44,"locale":29},{"sys":1867},{"type":12,"linkType":13,"id":14},{"sys":1869},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1871},{"url":393,"details":1872,"fileName":399,"contentType":400},{"size":395,"image":1873},{"width":397,"height":398},{"sys":1875,"fields":1878},{"id":1876,"createdAt":1877},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":1879,"slug":1880,"articleIntro":1879,"category":1881},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[1882],{"metadata":1883,"sys":1886,"fields":1893},{"tags":1884,"concepts":1885},[],[],{"space":1887,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1889,"publishedVersion":349,"revision":62,"contentType":1891,"locale":29},{"sys":1888},{"type":12,"linkType":13,"id":14},{"sys":1890},{"id":21,"type":12,"linkType":22},{"sys":1892},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1894,"metaTitle":359,"metaDescription":360,"mainTitle":1895,"subtitle":378,"heroImage":1910,"ctaButton":401,"ctaLink":402},[358],{"data":1896,"content":1897,"nodeType":74},{},[1898,1904],{"data":1899,"content":1900,"nodeType":78},{},[1901],{"data":1902,"marks":1903,"value":370,"nodeType":82},{},[],{"data":1905,"content":1906,"nodeType":87},{},[1907],{"data":1908,"marks":1909,"value":377,"nodeType":82},{},[],{"metadata":1911,"sys":1914,"fields":1919},{"tags":1912,"concepts":1913},[],[],{"space":1915,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1917,"publishedVersion":62,"revision":44,"locale":29},{"sys":1916},{"type":12,"linkType":13,"id":14},{"sys":1918},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1920},{"url":393,"details":1921,"fileName":399,"contentType":400},{"size":395,"image":1922},{"width":397,"height":398},{"sys":1924,"fields":1927},{"id":1925,"createdAt":1926},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":1928,"slug":1929,"articleIntro":1928,"category":1930},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[1931],{"metadata":1932,"sys":1935,"fields":1942},{"tags":1933,"concepts":1934},[],[],{"space":1936,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1938,"publishedVersion":349,"revision":62,"contentType":1940,"locale":29},{"sys":1937},{"type":12,"linkType":13,"id":14},{"sys":1939},{"id":21,"type":12,"linkType":22},{"sys":1941},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1943,"metaTitle":359,"metaDescription":360,"mainTitle":1944,"subtitle":378,"heroImage":1959,"ctaButton":401,"ctaLink":402},[358],{"data":1945,"content":1946,"nodeType":74},{},[1947,1953],{"data":1948,"content":1949,"nodeType":78},{},[1950],{"data":1951,"marks":1952,"value":370,"nodeType":82},{},[],{"data":1954,"content":1955,"nodeType":87},{},[1956],{"data":1957,"marks":1958,"value":377,"nodeType":82},{},[],{"metadata":1960,"sys":1963,"fields":1968},{"tags":1961,"concepts":1962},[],[],{"space":1964,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":1966,"publishedVersion":62,"revision":44,"locale":29},{"sys":1965},{"type":12,"linkType":13,"id":14},{"sys":1967},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":1969},{"url":393,"details":1970,"fileName":399,"contentType":400},{"size":395,"image":1971},{"width":397,"height":398},{"sys":1973,"fields":1976},{"id":1974,"createdAt":1975},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":1977,"slug":1978,"articleIntro":1977,"category":1979},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[1980],{"metadata":1981,"sys":1984,"fields":1991},{"tags":1982,"concepts":1983},[],[],{"space":1985,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":1987,"publishedVersion":349,"revision":62,"contentType":1989,"locale":29},{"sys":1986},{"type":12,"linkType":13,"id":14},{"sys":1988},{"id":21,"type":12,"linkType":22},{"sys":1990},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":1992,"metaTitle":359,"metaDescription":360,"mainTitle":1993,"subtitle":378,"heroImage":2008,"ctaButton":401,"ctaLink":402},[358],{"data":1994,"content":1995,"nodeType":74},{},[1996,2002],{"data":1997,"content":1998,"nodeType":78},{},[1999],{"data":2000,"marks":2001,"value":370,"nodeType":82},{},[],{"data":2003,"content":2004,"nodeType":87},{},[2005],{"data":2006,"marks":2007,"value":377,"nodeType":82},{},[],{"metadata":2009,"sys":2012,"fields":2017},{"tags":2010,"concepts":2011},[],[],{"space":2013,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2015,"publishedVersion":62,"revision":44,"locale":29},{"sys":2014},{"type":12,"linkType":13,"id":14},{"sys":2016},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2018},{"url":393,"details":2019,"fileName":399,"contentType":400},{"size":395,"image":2020},{"width":397,"height":398},{"sys":2022,"fields":2025},{"id":2023,"createdAt":2024},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":2026,"slug":2027,"articleIntro":2026,"category":2028},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[2029],{"metadata":2030,"sys":2033,"fields":2040},{"tags":2031,"concepts":2032},[],[],{"space":2034,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2036,"publishedVersion":349,"revision":62,"contentType":2038,"locale":29},{"sys":2035},{"type":12,"linkType":13,"id":14},{"sys":2037},{"id":21,"type":12,"linkType":22},{"sys":2039},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2041,"metaTitle":359,"metaDescription":360,"mainTitle":2042,"subtitle":378,"heroImage":2057,"ctaButton":401,"ctaLink":402},[358],{"data":2043,"content":2044,"nodeType":74},{},[2045,2051],{"data":2046,"content":2047,"nodeType":78},{},[2048],{"data":2049,"marks":2050,"value":370,"nodeType":82},{},[],{"data":2052,"content":2053,"nodeType":87},{},[2054],{"data":2055,"marks":2056,"value":377,"nodeType":82},{},[],{"metadata":2058,"sys":2061,"fields":2066},{"tags":2059,"concepts":2060},[],[],{"space":2062,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2064,"publishedVersion":62,"revision":44,"locale":29},{"sys":2063},{"type":12,"linkType":13,"id":14},{"sys":2065},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2067},{"url":393,"details":2068,"fileName":399,"contentType":400},{"size":395,"image":2069},{"width":397,"height":398},{"sys":2071,"fields":2074},{"id":2072,"createdAt":2073},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":2075,"slug":2076,"articleIntro":-1,"category":2077},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[2078],{"metadata":2079,"sys":2082,"fields":2089},{"tags":2080,"concepts":2081},[],[],{"space":2083,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2085,"publishedVersion":349,"revision":62,"contentType":2087,"locale":29},{"sys":2084},{"type":12,"linkType":13,"id":14},{"sys":2086},{"id":21,"type":12,"linkType":22},{"sys":2088},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2090,"metaTitle":359,"metaDescription":360,"mainTitle":2091,"subtitle":378,"heroImage":2106,"ctaButton":401,"ctaLink":402},[358],{"data":2092,"content":2093,"nodeType":74},{},[2094,2100],{"data":2095,"content":2096,"nodeType":78},{},[2097],{"data":2098,"marks":2099,"value":370,"nodeType":82},{},[],{"data":2101,"content":2102,"nodeType":87},{},[2103],{"data":2104,"marks":2105,"value":377,"nodeType":82},{},[],{"metadata":2107,"sys":2110,"fields":2115},{"tags":2108,"concepts":2109},[],[],{"space":2111,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2113,"publishedVersion":62,"revision":44,"locale":29},{"sys":2112},{"type":12,"linkType":13,"id":14},{"sys":2114},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2116},{"url":393,"details":2117,"fileName":399,"contentType":400},{"size":395,"image":2118},{"width":397,"height":398},{"sys":2120,"fields":2123},{"id":2121,"createdAt":2122},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":2124,"slug":2125,"articleIntro":2124,"category":2126},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[2127],{"metadata":2128,"sys":2131,"fields":2138},{"tags":2129,"concepts":2130},[],[],{"space":2132,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2134,"publishedVersion":349,"revision":62,"contentType":2136,"locale":29},{"sys":2133},{"type":12,"linkType":13,"id":14},{"sys":2135},{"id":21,"type":12,"linkType":22},{"sys":2137},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2139,"metaTitle":359,"metaDescription":360,"mainTitle":2140,"subtitle":378,"heroImage":2155,"ctaButton":401,"ctaLink":402},[358],{"data":2141,"content":2142,"nodeType":74},{},[2143,2149],{"data":2144,"content":2145,"nodeType":78},{},[2146],{"data":2147,"marks":2148,"value":370,"nodeType":82},{},[],{"data":2150,"content":2151,"nodeType":87},{},[2152],{"data":2153,"marks":2154,"value":377,"nodeType":82},{},[],{"metadata":2156,"sys":2159,"fields":2164},{"tags":2157,"concepts":2158},[],[],{"space":2160,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2162,"publishedVersion":62,"revision":44,"locale":29},{"sys":2161},{"type":12,"linkType":13,"id":14},{"sys":2163},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2165},{"url":393,"details":2166,"fileName":399,"contentType":400},{"size":395,"image":2167},{"width":397,"height":398},{"sys":2169,"fields":2172},{"id":2170,"createdAt":2171},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":2173,"slug":2174,"articleIntro":2173,"category":2175},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[2176],{"metadata":2177,"sys":2180,"fields":2187},{"tags":2178,"concepts":2179},[],[],{"space":2181,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2183,"publishedVersion":349,"revision":62,"contentType":2185,"locale":29},{"sys":2182},{"type":12,"linkType":13,"id":14},{"sys":2184},{"id":21,"type":12,"linkType":22},{"sys":2186},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2188,"metaTitle":359,"metaDescription":360,"mainTitle":2189,"subtitle":378,"heroImage":2204,"ctaButton":401,"ctaLink":402},[358],{"data":2190,"content":2191,"nodeType":74},{},[2192,2198],{"data":2193,"content":2194,"nodeType":78},{},[2195],{"data":2196,"marks":2197,"value":370,"nodeType":82},{},[],{"data":2199,"content":2200,"nodeType":87},{},[2201],{"data":2202,"marks":2203,"value":377,"nodeType":82},{},[],{"metadata":2205,"sys":2208,"fields":2213},{"tags":2206,"concepts":2207},[],[],{"space":2209,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2211,"publishedVersion":62,"revision":44,"locale":29},{"sys":2210},{"type":12,"linkType":13,"id":14},{"sys":2212},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2214},{"url":393,"details":2215,"fileName":399,"contentType":400},{"size":395,"image":2216},{"width":397,"height":398},{"sys":2218,"fields":2221},{"id":2219,"createdAt":2220},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":2222,"slug":2223,"articleIntro":-1,"category":2224},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[2225],{"metadata":2226,"sys":2229,"fields":2236},{"tags":2227,"concepts":2228},[],[],{"space":2230,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2232,"publishedVersion":349,"revision":62,"contentType":2234,"locale":29},{"sys":2231},{"type":12,"linkType":13,"id":14},{"sys":2233},{"id":21,"type":12,"linkType":22},{"sys":2235},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2237,"metaTitle":359,"metaDescription":360,"mainTitle":2238,"subtitle":378,"heroImage":2253,"ctaButton":401,"ctaLink":402},[358],{"data":2239,"content":2240,"nodeType":74},{},[2241,2247],{"data":2242,"content":2243,"nodeType":78},{},[2244],{"data":2245,"marks":2246,"value":370,"nodeType":82},{},[],{"data":2248,"content":2249,"nodeType":87},{},[2250],{"data":2251,"marks":2252,"value":377,"nodeType":82},{},[],{"metadata":2254,"sys":2257,"fields":2262},{"tags":2255,"concepts":2256},[],[],{"space":2258,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2260,"publishedVersion":62,"revision":44,"locale":29},{"sys":2259},{"type":12,"linkType":13,"id":14},{"sys":2261},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2263},{"url":393,"details":2264,"fileName":399,"contentType":400},{"size":395,"image":2265},{"width":397,"height":398},{"sys":2267,"fields":2270},{"id":2268,"createdAt":2269},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":2271,"slug":2272,"articleIntro":2273,"category":2274},"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.",[2275],{"metadata":2276,"sys":2279,"fields":2286},{"tags":2277,"concepts":2278},[],[],{"space":2280,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2282,"publishedVersion":349,"revision":62,"contentType":2284,"locale":29},{"sys":2281},{"type":12,"linkType":13,"id":14},{"sys":2283},{"id":21,"type":12,"linkType":22},{"sys":2285},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2287,"metaTitle":359,"metaDescription":360,"mainTitle":2288,"subtitle":378,"heroImage":2303,"ctaButton":401,"ctaLink":402},[358],{"data":2289,"content":2290,"nodeType":74},{},[2291,2297],{"data":2292,"content":2293,"nodeType":78},{},[2294],{"data":2295,"marks":2296,"value":370,"nodeType":82},{},[],{"data":2298,"content":2299,"nodeType":87},{},[2300],{"data":2301,"marks":2302,"value":377,"nodeType":82},{},[],{"metadata":2304,"sys":2307,"fields":2312},{"tags":2305,"concepts":2306},[],[],{"space":2308,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2310,"publishedVersion":62,"revision":44,"locale":29},{"sys":2309},{"type":12,"linkType":13,"id":14},{"sys":2311},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2313},{"url":393,"details":2314,"fileName":399,"contentType":400},{"size":395,"image":2315},{"width":397,"height":398},{"sys":2317,"fields":2320},{"id":2318,"createdAt":2319},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":2321,"slug":2322,"articleIntro":-1,"category":2323},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[2324],{"metadata":2325,"sys":2328,"fields":2335},{"tags":2326,"concepts":2327},[],[],{"space":2329,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2331,"publishedVersion":349,"revision":62,"contentType":2333,"locale":29},{"sys":2330},{"type":12,"linkType":13,"id":14},{"sys":2332},{"id":21,"type":12,"linkType":22},{"sys":2334},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2336,"metaTitle":359,"metaDescription":360,"mainTitle":2337,"subtitle":378,"heroImage":2352,"ctaButton":401,"ctaLink":402},[358],{"data":2338,"content":2339,"nodeType":74},{},[2340,2346],{"data":2341,"content":2342,"nodeType":78},{},[2343],{"data":2344,"marks":2345,"value":370,"nodeType":82},{},[],{"data":2347,"content":2348,"nodeType":87},{},[2349],{"data":2350,"marks":2351,"value":377,"nodeType":82},{},[],{"metadata":2353,"sys":2356,"fields":2361},{"tags":2354,"concepts":2355},[],[],{"space":2357,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2359,"publishedVersion":62,"revision":44,"locale":29},{"sys":2358},{"type":12,"linkType":13,"id":14},{"sys":2360},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2362},{"url":393,"details":2363,"fileName":399,"contentType":400},{"size":395,"image":2364},{"width":397,"height":398},{"sys":2366,"fields":2369},{"id":2367,"createdAt":2368},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":2370,"slug":2371,"articleIntro":2370,"category":2372},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[2373],{"metadata":2374,"sys":2377,"fields":2384},{"tags":2375,"concepts":2376},[],[],{"space":2378,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2380,"publishedVersion":349,"revision":62,"contentType":2382,"locale":29},{"sys":2379},{"type":12,"linkType":13,"id":14},{"sys":2381},{"id":21,"type":12,"linkType":22},{"sys":2383},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2385,"metaTitle":359,"metaDescription":360,"mainTitle":2386,"subtitle":378,"heroImage":2401,"ctaButton":401,"ctaLink":402},[358],{"data":2387,"content":2388,"nodeType":74},{},[2389,2395],{"data":2390,"content":2391,"nodeType":78},{},[2392],{"data":2393,"marks":2394,"value":370,"nodeType":82},{},[],{"data":2396,"content":2397,"nodeType":87},{},[2398],{"data":2399,"marks":2400,"value":377,"nodeType":82},{},[],{"metadata":2402,"sys":2405,"fields":2410},{"tags":2403,"concepts":2404},[],[],{"space":2406,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2408,"publishedVersion":62,"revision":44,"locale":29},{"sys":2407},{"type":12,"linkType":13,"id":14},{"sys":2409},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2411},{"url":393,"details":2412,"fileName":399,"contentType":400},{"size":395,"image":2413},{"width":397,"height":398},{"sys":2415,"fields":2418},{"id":2416,"createdAt":2417},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":2419,"slug":2420,"articleIntro":2419,"category":2421},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[2422],{"metadata":2423,"sys":2426,"fields":2433},{"tags":2424,"concepts":2425},[],[],{"space":2427,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2429,"publishedVersion":349,"revision":62,"contentType":2431,"locale":29},{"sys":2428},{"type":12,"linkType":13,"id":14},{"sys":2430},{"id":21,"type":12,"linkType":22},{"sys":2432},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2434,"metaTitle":359,"metaDescription":360,"mainTitle":2435,"subtitle":378,"heroImage":2450,"ctaButton":401,"ctaLink":402},[358],{"data":2436,"content":2437,"nodeType":74},{},[2438,2444],{"data":2439,"content":2440,"nodeType":78},{},[2441],{"data":2442,"marks":2443,"value":370,"nodeType":82},{},[],{"data":2445,"content":2446,"nodeType":87},{},[2447],{"data":2448,"marks":2449,"value":377,"nodeType":82},{},[],{"metadata":2451,"sys":2454,"fields":2459},{"tags":2452,"concepts":2453},[],[],{"space":2455,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2457,"publishedVersion":62,"revision":44,"locale":29},{"sys":2456},{"type":12,"linkType":13,"id":14},{"sys":2458},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2460},{"url":393,"details":2461,"fileName":399,"contentType":400},{"size":395,"image":2462},{"width":397,"height":398},{"sys":2464,"fields":2467},{"id":2465,"createdAt":2466},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2468,"slug":2469,"articleIntro":2468,"category":2470},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2471],{"metadata":2472,"sys":2475,"fields":2482},{"tags":2473,"concepts":2474},[],[],{"space":2476,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2478,"publishedVersion":349,"revision":62,"contentType":2480,"locale":29},{"sys":2477},{"type":12,"linkType":13,"id":14},{"sys":2479},{"id":21,"type":12,"linkType":22},{"sys":2481},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2483,"metaTitle":359,"metaDescription":360,"mainTitle":2484,"subtitle":378,"heroImage":2499,"ctaButton":401,"ctaLink":402},[358],{"data":2485,"content":2486,"nodeType":74},{},[2487,2493],{"data":2488,"content":2489,"nodeType":78},{},[2490],{"data":2491,"marks":2492,"value":370,"nodeType":82},{},[],{"data":2494,"content":2495,"nodeType":87},{},[2496],{"data":2497,"marks":2498,"value":377,"nodeType":82},{},[],{"metadata":2500,"sys":2503,"fields":2508},{"tags":2501,"concepts":2502},[],[],{"space":2504,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2506,"publishedVersion":62,"revision":44,"locale":29},{"sys":2505},{"type":12,"linkType":13,"id":14},{"sys":2507},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2509},{"url":393,"details":2510,"fileName":399,"contentType":400},{"size":395,"image":2511},{"width":397,"height":398},{"sys":2513,"fields":2516},{"id":2514,"createdAt":2515},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":2517,"slug":2518,"articleIntro":2517,"category":2519},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[2520],{"metadata":2521,"sys":2524,"fields":2531},{"tags":2522,"concepts":2523},[],[],{"space":2525,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2527,"publishedVersion":349,"revision":62,"contentType":2529,"locale":29},{"sys":2526},{"type":12,"linkType":13,"id":14},{"sys":2528},{"id":21,"type":12,"linkType":22},{"sys":2530},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2532,"metaTitle":359,"metaDescription":360,"mainTitle":2533,"subtitle":378,"heroImage":2548,"ctaButton":401,"ctaLink":402},[358],{"data":2534,"content":2535,"nodeType":74},{},[2536,2542],{"data":2537,"content":2538,"nodeType":78},{},[2539],{"data":2540,"marks":2541,"value":370,"nodeType":82},{},[],{"data":2543,"content":2544,"nodeType":87},{},[2545],{"data":2546,"marks":2547,"value":377,"nodeType":82},{},[],{"metadata":2549,"sys":2552,"fields":2557},{"tags":2550,"concepts":2551},[],[],{"space":2553,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2555,"publishedVersion":62,"revision":44,"locale":29},{"sys":2554},{"type":12,"linkType":13,"id":14},{"sys":2556},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2558},{"url":393,"details":2559,"fileName":399,"contentType":400},{"size":395,"image":2560},{"width":397,"height":398},{"sys":2562,"fields":2565},{"id":2563,"createdAt":2564},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":2566,"slug":2567,"articleIntro":2566,"category":2568},"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",[2569],{"metadata":2570,"sys":2573,"fields":2580},{"tags":2571,"concepts":2572},[],[],{"space":2574,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2576,"publishedVersion":349,"revision":62,"contentType":2578,"locale":29},{"sys":2575},{"type":12,"linkType":13,"id":14},{"sys":2577},{"id":21,"type":12,"linkType":22},{"sys":2579},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2581,"metaTitle":359,"metaDescription":360,"mainTitle":2582,"subtitle":378,"heroImage":2597,"ctaButton":401,"ctaLink":402},[358],{"data":2583,"content":2584,"nodeType":74},{},[2585,2591],{"data":2586,"content":2587,"nodeType":78},{},[2588],{"data":2589,"marks":2590,"value":370,"nodeType":82},{},[],{"data":2592,"content":2593,"nodeType":87},{},[2594],{"data":2595,"marks":2596,"value":377,"nodeType":82},{},[],{"metadata":2598,"sys":2601,"fields":2606},{"tags":2599,"concepts":2600},[],[],{"space":2602,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2604,"publishedVersion":62,"revision":44,"locale":29},{"sys":2603},{"type":12,"linkType":13,"id":14},{"sys":2605},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2607},{"url":393,"details":2608,"fileName":399,"contentType":400},{"size":395,"image":2609},{"width":397,"height":398},{"sys":2611,"fields":2614},{"id":2612,"createdAt":2613},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":2615,"slug":2616,"articleIntro":-1,"category":2617},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[2618],{"metadata":2619,"sys":2622,"fields":2629},{"tags":2620,"concepts":2621},[],[],{"space":2623,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2625,"publishedVersion":349,"revision":62,"contentType":2627,"locale":29},{"sys":2624},{"type":12,"linkType":13,"id":14},{"sys":2626},{"id":21,"type":12,"linkType":22},{"sys":2628},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2630,"metaTitle":359,"metaDescription":360,"mainTitle":2631,"subtitle":378,"heroImage":2646,"ctaButton":401,"ctaLink":402},[358],{"data":2632,"content":2633,"nodeType":74},{},[2634,2640],{"data":2635,"content":2636,"nodeType":78},{},[2637],{"data":2638,"marks":2639,"value":370,"nodeType":82},{},[],{"data":2641,"content":2642,"nodeType":87},{},[2643],{"data":2644,"marks":2645,"value":377,"nodeType":82},{},[],{"metadata":2647,"sys":2650,"fields":2655},{"tags":2648,"concepts":2649},[],[],{"space":2651,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2653,"publishedVersion":62,"revision":44,"locale":29},{"sys":2652},{"type":12,"linkType":13,"id":14},{"sys":2654},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2656},{"url":393,"details":2657,"fileName":399,"contentType":400},{"size":395,"image":2658},{"width":397,"height":398},{"sys":2660,"fields":2663},{"id":2661,"createdAt":2662},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":2664,"slug":2665,"articleIntro":2664,"category":2666},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[2667],{"metadata":2668,"sys":2671,"fields":2678},{"tags":2669,"concepts":2670},[],[],{"space":2672,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2674,"publishedVersion":349,"revision":62,"contentType":2676,"locale":29},{"sys":2673},{"type":12,"linkType":13,"id":14},{"sys":2675},{"id":21,"type":12,"linkType":22},{"sys":2677},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2679,"metaTitle":359,"metaDescription":360,"mainTitle":2680,"subtitle":378,"heroImage":2695,"ctaButton":401,"ctaLink":402},[358],{"data":2681,"content":2682,"nodeType":74},{},[2683,2689],{"data":2684,"content":2685,"nodeType":78},{},[2686],{"data":2687,"marks":2688,"value":370,"nodeType":82},{},[],{"data":2690,"content":2691,"nodeType":87},{},[2692],{"data":2693,"marks":2694,"value":377,"nodeType":82},{},[],{"metadata":2696,"sys":2699,"fields":2704},{"tags":2697,"concepts":2698},[],[],{"space":2700,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2702,"publishedVersion":62,"revision":44,"locale":29},{"sys":2701},{"type":12,"linkType":13,"id":14},{"sys":2703},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2705},{"url":393,"details":2706,"fileName":399,"contentType":400},{"size":395,"image":2707},{"width":397,"height":398},{"sys":2709,"fields":2712},{"id":2710,"createdAt":2711},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":2713,"slug":2714,"articleIntro":2713,"category":2715},"Compte 502 - Actions propres","compte-502-actions-propres",[2716],{"metadata":2717,"sys":2720,"fields":2727},{"tags":2718,"concepts":2719},[],[],{"space":2721,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2723,"publishedVersion":349,"revision":62,"contentType":2725,"locale":29},{"sys":2722},{"type":12,"linkType":13,"id":14},{"sys":2724},{"id":21,"type":12,"linkType":22},{"sys":2726},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2728,"metaTitle":359,"metaDescription":360,"mainTitle":2729,"subtitle":378,"heroImage":2744,"ctaButton":401,"ctaLink":402},[358],{"data":2730,"content":2731,"nodeType":74},{},[2732,2738],{"data":2733,"content":2734,"nodeType":78},{},[2735],{"data":2736,"marks":2737,"value":370,"nodeType":82},{},[],{"data":2739,"content":2740,"nodeType":87},{},[2741],{"data":2742,"marks":2743,"value":377,"nodeType":82},{},[],{"metadata":2745,"sys":2748,"fields":2753},{"tags":2746,"concepts":2747},[],[],{"space":2749,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2751,"publishedVersion":62,"revision":44,"locale":29},{"sys":2750},{"type":12,"linkType":13,"id":14},{"sys":2752},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2754},{"url":393,"details":2755,"fileName":399,"contentType":400},{"size":395,"image":2756},{"width":397,"height":398},{"sys":2758,"fields":2761},{"id":2759,"createdAt":2760},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":2762,"slug":2763,"articleIntro":2762,"category":2764},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[2765],{"metadata":2766,"sys":2769,"fields":2776},{"tags":2767,"concepts":2768},[],[],{"space":2770,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2772,"publishedVersion":349,"revision":62,"contentType":2774,"locale":29},{"sys":2771},{"type":12,"linkType":13,"id":14},{"sys":2773},{"id":21,"type":12,"linkType":22},{"sys":2775},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2777,"metaTitle":359,"metaDescription":360,"mainTitle":2778,"subtitle":378,"heroImage":2793,"ctaButton":401,"ctaLink":402},[358],{"data":2779,"content":2780,"nodeType":74},{},[2781,2787],{"data":2782,"content":2783,"nodeType":78},{},[2784],{"data":2785,"marks":2786,"value":370,"nodeType":82},{},[],{"data":2788,"content":2789,"nodeType":87},{},[2790],{"data":2791,"marks":2792,"value":377,"nodeType":82},{},[],{"metadata":2794,"sys":2797,"fields":2802},{"tags":2795,"concepts":2796},[],[],{"space":2798,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2800,"publishedVersion":62,"revision":44,"locale":29},{"sys":2799},{"type":12,"linkType":13,"id":14},{"sys":2801},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2803},{"url":393,"details":2804,"fileName":399,"contentType":400},{"size":395,"image":2805},{"width":397,"height":398},{"sys":2807,"fields":2810},{"id":2808,"createdAt":2809},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":2811,"slug":2812,"articleIntro":2811,"category":2813},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[2814],{"metadata":2815,"sys":2818,"fields":2825},{"tags":2816,"concepts":2817},[],[],{"space":2819,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2821,"publishedVersion":349,"revision":62,"contentType":2823,"locale":29},{"sys":2820},{"type":12,"linkType":13,"id":14},{"sys":2822},{"id":21,"type":12,"linkType":22},{"sys":2824},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2826,"metaTitle":359,"metaDescription":360,"mainTitle":2827,"subtitle":378,"heroImage":2842,"ctaButton":401,"ctaLink":402},[358],{"data":2828,"content":2829,"nodeType":74},{},[2830,2836],{"data":2831,"content":2832,"nodeType":78},{},[2833],{"data":2834,"marks":2835,"value":370,"nodeType":82},{},[],{"data":2837,"content":2838,"nodeType":87},{},[2839],{"data":2840,"marks":2841,"value":377,"nodeType":82},{},[],{"metadata":2843,"sys":2846,"fields":2851},{"tags":2844,"concepts":2845},[],[],{"space":2847,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2849,"publishedVersion":62,"revision":44,"locale":29},{"sys":2848},{"type":12,"linkType":13,"id":14},{"sys":2850},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2852},{"url":393,"details":2853,"fileName":399,"contentType":400},{"size":395,"image":2854},{"width":397,"height":398},{"sys":2856,"fields":2859},{"id":2857,"createdAt":2858},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":2860,"slug":2861,"articleIntro":2860,"category":2862},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[2863],{"metadata":2864,"sys":2867,"fields":2874},{"tags":2865,"concepts":2866},[],[],{"space":2868,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2870,"publishedVersion":349,"revision":62,"contentType":2872,"locale":29},{"sys":2869},{"type":12,"linkType":13,"id":14},{"sys":2871},{"id":21,"type":12,"linkType":22},{"sys":2873},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2875,"metaTitle":359,"metaDescription":360,"mainTitle":2876,"subtitle":378,"heroImage":2891,"ctaButton":401,"ctaLink":402},[358],{"data":2877,"content":2878,"nodeType":74},{},[2879,2885],{"data":2880,"content":2881,"nodeType":78},{},[2882],{"data":2883,"marks":2884,"value":370,"nodeType":82},{},[],{"data":2886,"content":2887,"nodeType":87},{},[2888],{"data":2889,"marks":2890,"value":377,"nodeType":82},{},[],{"metadata":2892,"sys":2895,"fields":2900},{"tags":2893,"concepts":2894},[],[],{"space":2896,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2898,"publishedVersion":62,"revision":44,"locale":29},{"sys":2897},{"type":12,"linkType":13,"id":14},{"sys":2899},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2901},{"url":393,"details":2902,"fileName":399,"contentType":400},{"size":395,"image":2903},{"width":397,"height":398},{"sys":2905,"fields":2908},{"id":2906,"createdAt":2907},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":2909,"slug":2910,"articleIntro":2909,"category":2911},"Compte 60 - Achats","compte-60-achats",[2912],{"metadata":2913,"sys":2916,"fields":2923},{"tags":2914,"concepts":2915},[],[],{"space":2917,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2919,"publishedVersion":349,"revision":62,"contentType":2921,"locale":29},{"sys":2918},{"type":12,"linkType":13,"id":14},{"sys":2920},{"id":21,"type":12,"linkType":22},{"sys":2922},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2924,"metaTitle":359,"metaDescription":360,"mainTitle":2925,"subtitle":378,"heroImage":2940,"ctaButton":401,"ctaLink":402},[358],{"data":2926,"content":2927,"nodeType":74},{},[2928,2934],{"data":2929,"content":2930,"nodeType":78},{},[2931],{"data":2932,"marks":2933,"value":370,"nodeType":82},{},[],{"data":2935,"content":2936,"nodeType":87},{},[2937],{"data":2938,"marks":2939,"value":377,"nodeType":82},{},[],{"metadata":2941,"sys":2944,"fields":2949},{"tags":2942,"concepts":2943},[],[],{"space":2945,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2947,"publishedVersion":62,"revision":44,"locale":29},{"sys":2946},{"type":12,"linkType":13,"id":14},{"sys":2948},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2950},{"url":393,"details":2951,"fileName":399,"contentType":400},{"size":395,"image":2952},{"width":397,"height":398},{"sys":2954,"fields":2957},{"id":2955,"createdAt":2956},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":2958,"slug":2959,"articleIntro":2958,"category":2960},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[2961],{"metadata":2962,"sys":2965,"fields":2972},{"tags":2963,"concepts":2964},[],[],{"space":2966,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":2968,"publishedVersion":349,"revision":62,"contentType":2970,"locale":29},{"sys":2967},{"type":12,"linkType":13,"id":14},{"sys":2969},{"id":21,"type":12,"linkType":22},{"sys":2971},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":2973,"metaTitle":359,"metaDescription":360,"mainTitle":2974,"subtitle":378,"heroImage":2989,"ctaButton":401,"ctaLink":402},[358],{"data":2975,"content":2976,"nodeType":74},{},[2977,2983],{"data":2978,"content":2979,"nodeType":78},{},[2980],{"data":2981,"marks":2982,"value":370,"nodeType":82},{},[],{"data":2984,"content":2985,"nodeType":87},{},[2986],{"data":2987,"marks":2988,"value":377,"nodeType":82},{},[],{"metadata":2990,"sys":2993,"fields":2998},{"tags":2991,"concepts":2992},[],[],{"space":2994,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":2996,"publishedVersion":62,"revision":44,"locale":29},{"sys":2995},{"type":12,"linkType":13,"id":14},{"sys":2997},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":2999},{"url":393,"details":3000,"fileName":399,"contentType":400},{"size":395,"image":3001},{"width":397,"height":398},{"sys":3003,"fields":3006},{"id":3004,"createdAt":3005},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":3007,"slug":3008,"articleIntro":3007,"category":3009},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[3010],{"metadata":3011,"sys":3014,"fields":3021},{"tags":3012,"concepts":3013},[],[],{"space":3015,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3017,"publishedVersion":349,"revision":62,"contentType":3019,"locale":29},{"sys":3016},{"type":12,"linkType":13,"id":14},{"sys":3018},{"id":21,"type":12,"linkType":22},{"sys":3020},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3022,"metaTitle":359,"metaDescription":360,"mainTitle":3023,"subtitle":378,"heroImage":3038,"ctaButton":401,"ctaLink":402},[358],{"data":3024,"content":3025,"nodeType":74},{},[3026,3032],{"data":3027,"content":3028,"nodeType":78},{},[3029],{"data":3030,"marks":3031,"value":370,"nodeType":82},{},[],{"data":3033,"content":3034,"nodeType":87},{},[3035],{"data":3036,"marks":3037,"value":377,"nodeType":82},{},[],{"metadata":3039,"sys":3042,"fields":3047},{"tags":3040,"concepts":3041},[],[],{"space":3043,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3045,"publishedVersion":62,"revision":44,"locale":29},{"sys":3044},{"type":12,"linkType":13,"id":14},{"sys":3046},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3048},{"url":393,"details":3049,"fileName":399,"contentType":400},{"size":395,"image":3050},{"width":397,"height":398},{"sys":3052,"fields":3055},{"id":3053,"createdAt":3054},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":3056,"slug":3057,"articleIntro":3056,"category":3058},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[3059],{"metadata":3060,"sys":3063,"fields":3070},{"tags":3061,"concepts":3062},[],[],{"space":3064,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3066,"publishedVersion":349,"revision":62,"contentType":3068,"locale":29},{"sys":3065},{"type":12,"linkType":13,"id":14},{"sys":3067},{"id":21,"type":12,"linkType":22},{"sys":3069},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3071,"metaTitle":359,"metaDescription":360,"mainTitle":3072,"subtitle":378,"heroImage":3087,"ctaButton":401,"ctaLink":402},[358],{"data":3073,"content":3074,"nodeType":74},{},[3075,3081],{"data":3076,"content":3077,"nodeType":78},{},[3078],{"data":3079,"marks":3080,"value":370,"nodeType":82},{},[],{"data":3082,"content":3083,"nodeType":87},{},[3084],{"data":3085,"marks":3086,"value":377,"nodeType":82},{},[],{"metadata":3088,"sys":3091,"fields":3096},{"tags":3089,"concepts":3090},[],[],{"space":3092,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3094,"publishedVersion":62,"revision":44,"locale":29},{"sys":3093},{"type":12,"linkType":13,"id":14},{"sys":3095},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3097},{"url":393,"details":3098,"fileName":399,"contentType":400},{"size":395,"image":3099},{"width":397,"height":398},{"sys":3101,"fields":3104},{"id":3102,"createdAt":3103},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":3105,"slug":3106,"articleIntro":3105,"category":3107},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[3108],{"metadata":3109,"sys":3112,"fields":3119},{"tags":3110,"concepts":3111},[],[],{"space":3113,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3115,"publishedVersion":349,"revision":62,"contentType":3117,"locale":29},{"sys":3114},{"type":12,"linkType":13,"id":14},{"sys":3116},{"id":21,"type":12,"linkType":22},{"sys":3118},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3120,"metaTitle":359,"metaDescription":360,"mainTitle":3121,"subtitle":378,"heroImage":3136,"ctaButton":401,"ctaLink":402},[358],{"data":3122,"content":3123,"nodeType":74},{},[3124,3130],{"data":3125,"content":3126,"nodeType":78},{},[3127],{"data":3128,"marks":3129,"value":370,"nodeType":82},{},[],{"data":3131,"content":3132,"nodeType":87},{},[3133],{"data":3134,"marks":3135,"value":377,"nodeType":82},{},[],{"metadata":3137,"sys":3140,"fields":3145},{"tags":3138,"concepts":3139},[],[],{"space":3141,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3143,"publishedVersion":62,"revision":44,"locale":29},{"sys":3142},{"type":12,"linkType":13,"id":14},{"sys":3144},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3146},{"url":393,"details":3147,"fileName":399,"contentType":400},{"size":395,"image":3148},{"width":397,"height":398},{"sys":3150,"fields":3153},{"id":3151,"createdAt":3152},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":3154,"slug":3155,"articleIntro":3154,"category":3156},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[3157],{"metadata":3158,"sys":3161,"fields":3168},{"tags":3159,"concepts":3160},[],[],{"space":3162,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3164,"publishedVersion":349,"revision":62,"contentType":3166,"locale":29},{"sys":3163},{"type":12,"linkType":13,"id":14},{"sys":3165},{"id":21,"type":12,"linkType":22},{"sys":3167},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3169,"metaTitle":359,"metaDescription":360,"mainTitle":3170,"subtitle":378,"heroImage":3185,"ctaButton":401,"ctaLink":402},[358],{"data":3171,"content":3172,"nodeType":74},{},[3173,3179],{"data":3174,"content":3175,"nodeType":78},{},[3176],{"data":3177,"marks":3178,"value":370,"nodeType":82},{},[],{"data":3180,"content":3181,"nodeType":87},{},[3182],{"data":3183,"marks":3184,"value":377,"nodeType":82},{},[],{"metadata":3186,"sys":3189,"fields":3194},{"tags":3187,"concepts":3188},[],[],{"space":3190,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3192,"publishedVersion":62,"revision":44,"locale":29},{"sys":3191},{"type":12,"linkType":13,"id":14},{"sys":3193},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3195},{"url":393,"details":3196,"fileName":399,"contentType":400},{"size":395,"image":3197},{"width":397,"height":398},{"sys":3199,"fields":3202},{"id":3200,"createdAt":3201},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":3203,"slug":3204,"articleIntro":3203,"category":3205},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[3206],{"metadata":3207,"sys":3210,"fields":3217},{"tags":3208,"concepts":3209},[],[],{"space":3211,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3213,"publishedVersion":349,"revision":62,"contentType":3215,"locale":29},{"sys":3212},{"type":12,"linkType":13,"id":14},{"sys":3214},{"id":21,"type":12,"linkType":22},{"sys":3216},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3218,"metaTitle":359,"metaDescription":360,"mainTitle":3219,"subtitle":378,"heroImage":3234,"ctaButton":401,"ctaLink":402},[358],{"data":3220,"content":3221,"nodeType":74},{},[3222,3228],{"data":3223,"content":3224,"nodeType":78},{},[3225],{"data":3226,"marks":3227,"value":370,"nodeType":82},{},[],{"data":3229,"content":3230,"nodeType":87},{},[3231],{"data":3232,"marks":3233,"value":377,"nodeType":82},{},[],{"metadata":3235,"sys":3238,"fields":3243},{"tags":3236,"concepts":3237},[],[],{"space":3239,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3241,"publishedVersion":62,"revision":44,"locale":29},{"sys":3240},{"type":12,"linkType":13,"id":14},{"sys":3242},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3244},{"url":393,"details":3245,"fileName":399,"contentType":400},{"size":395,"image":3246},{"width":397,"height":398},{"sys":3248,"fields":3251},{"id":3249,"createdAt":3250},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":3252,"slug":3253,"articleIntro":-1,"category":3254},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[3255],{"metadata":3256,"sys":3259,"fields":3266},{"tags":3257,"concepts":3258},[],[],{"space":3260,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3262,"publishedVersion":349,"revision":62,"contentType":3264,"locale":29},{"sys":3261},{"type":12,"linkType":13,"id":14},{"sys":3263},{"id":21,"type":12,"linkType":22},{"sys":3265},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3267,"metaTitle":359,"metaDescription":360,"mainTitle":3268,"subtitle":378,"heroImage":3283,"ctaButton":401,"ctaLink":402},[358],{"data":3269,"content":3270,"nodeType":74},{},[3271,3277],{"data":3272,"content":3273,"nodeType":78},{},[3274],{"data":3275,"marks":3276,"value":370,"nodeType":82},{},[],{"data":3278,"content":3279,"nodeType":87},{},[3280],{"data":3281,"marks":3282,"value":377,"nodeType":82},{},[],{"metadata":3284,"sys":3287,"fields":3292},{"tags":3285,"concepts":3286},[],[],{"space":3288,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3290,"publishedVersion":62,"revision":44,"locale":29},{"sys":3289},{"type":12,"linkType":13,"id":14},{"sys":3291},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3293},{"url":393,"details":3294,"fileName":399,"contentType":400},{"size":395,"image":3295},{"width":397,"height":398},{"sys":3297,"fields":3300},{"id":3298,"createdAt":3299},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":3301,"slug":3302,"articleIntro":-1,"category":3303},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[3304],{"metadata":3305,"sys":3308,"fields":3315},{"tags":3306,"concepts":3307},[],[],{"space":3309,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3311,"publishedVersion":349,"revision":62,"contentType":3313,"locale":29},{"sys":3310},{"type":12,"linkType":13,"id":14},{"sys":3312},{"id":21,"type":12,"linkType":22},{"sys":3314},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3316,"metaTitle":359,"metaDescription":360,"mainTitle":3317,"subtitle":378,"heroImage":3332,"ctaButton":401,"ctaLink":402},[358],{"data":3318,"content":3319,"nodeType":74},{},[3320,3326],{"data":3321,"content":3322,"nodeType":78},{},[3323],{"data":3324,"marks":3325,"value":370,"nodeType":82},{},[],{"data":3327,"content":3328,"nodeType":87},{},[3329],{"data":3330,"marks":3331,"value":377,"nodeType":82},{},[],{"metadata":3333,"sys":3336,"fields":3341},{"tags":3334,"concepts":3335},[],[],{"space":3337,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3339,"publishedVersion":62,"revision":44,"locale":29},{"sys":3338},{"type":12,"linkType":13,"id":14},{"sys":3340},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3342},{"url":393,"details":3343,"fileName":399,"contentType":400},{"size":395,"image":3344},{"width":397,"height":398},{"sys":3346,"fields":3349},{"id":3347,"createdAt":3348},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":3350,"slug":3351,"articleIntro":3350,"category":3352},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[3353],{"metadata":3354,"sys":3357,"fields":3364},{"tags":3355,"concepts":3356},[],[],{"space":3358,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3360,"publishedVersion":349,"revision":62,"contentType":3362,"locale":29},{"sys":3359},{"type":12,"linkType":13,"id":14},{"sys":3361},{"id":21,"type":12,"linkType":22},{"sys":3363},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3365,"metaTitle":359,"metaDescription":360,"mainTitle":3366,"subtitle":378,"heroImage":3381,"ctaButton":401,"ctaLink":402},[358],{"data":3367,"content":3368,"nodeType":74},{},[3369,3375],{"data":3370,"content":3371,"nodeType":78},{},[3372],{"data":3373,"marks":3374,"value":370,"nodeType":82},{},[],{"data":3376,"content":3377,"nodeType":87},{},[3378],{"data":3379,"marks":3380,"value":377,"nodeType":82},{},[],{"metadata":3382,"sys":3385,"fields":3390},{"tags":3383,"concepts":3384},[],[],{"space":3386,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3388,"publishedVersion":62,"revision":44,"locale":29},{"sys":3387},{"type":12,"linkType":13,"id":14},{"sys":3389},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3391},{"url":393,"details":3392,"fileName":399,"contentType":400},{"size":395,"image":3393},{"width":397,"height":398},{"sys":3395,"fields":3398},{"id":3396,"createdAt":3397},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":3399,"slug":3400,"articleIntro":3401,"category":3402},"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.",[3403],{"metadata":3404,"sys":3407,"fields":3414},{"tags":3405,"concepts":3406},[],[],{"space":3408,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3410,"publishedVersion":349,"revision":62,"contentType":3412,"locale":29},{"sys":3409},{"type":12,"linkType":13,"id":14},{"sys":3411},{"id":21,"type":12,"linkType":22},{"sys":3413},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3415,"metaTitle":359,"metaDescription":360,"mainTitle":3416,"subtitle":378,"heroImage":3431,"ctaButton":401,"ctaLink":402},[358],{"data":3417,"content":3418,"nodeType":74},{},[3419,3425],{"data":3420,"content":3421,"nodeType":78},{},[3422],{"data":3423,"marks":3424,"value":370,"nodeType":82},{},[],{"data":3426,"content":3427,"nodeType":87},{},[3428],{"data":3429,"marks":3430,"value":377,"nodeType":82},{},[],{"metadata":3432,"sys":3435,"fields":3440},{"tags":3433,"concepts":3434},[],[],{"space":3436,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3438,"publishedVersion":62,"revision":44,"locale":29},{"sys":3437},{"type":12,"linkType":13,"id":14},{"sys":3439},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3441},{"url":393,"details":3442,"fileName":399,"contentType":400},{"size":395,"image":3443},{"width":397,"height":398},{"sys":3445,"fields":3448},{"id":3446,"createdAt":3447},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":3449,"slug":3450,"articleIntro":3449,"category":3451},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[3452],{"metadata":3453,"sys":3456,"fields":3463},{"tags":3454,"concepts":3455},[],[],{"space":3457,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3459,"publishedVersion":349,"revision":62,"contentType":3461,"locale":29},{"sys":3458},{"type":12,"linkType":13,"id":14},{"sys":3460},{"id":21,"type":12,"linkType":22},{"sys":3462},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3464,"metaTitle":359,"metaDescription":360,"mainTitle":3465,"subtitle":378,"heroImage":3480,"ctaButton":401,"ctaLink":402},[358],{"data":3466,"content":3467,"nodeType":74},{},[3468,3474],{"data":3469,"content":3470,"nodeType":78},{},[3471],{"data":3472,"marks":3473,"value":370,"nodeType":82},{},[],{"data":3475,"content":3476,"nodeType":87},{},[3477],{"data":3478,"marks":3479,"value":377,"nodeType":82},{},[],{"metadata":3481,"sys":3484,"fields":3489},{"tags":3482,"concepts":3483},[],[],{"space":3485,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3487,"publishedVersion":62,"revision":44,"locale":29},{"sys":3486},{"type":12,"linkType":13,"id":14},{"sys":3488},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3490},{"url":393,"details":3491,"fileName":399,"contentType":400},{"size":395,"image":3492},{"width":397,"height":398},{"sys":3494,"fields":3497},{"id":3495,"createdAt":3496},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":3498,"slug":3499,"articleIntro":3498,"category":3500},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[3501],{"metadata":3502,"sys":3505,"fields":3512},{"tags":3503,"concepts":3504},[],[],{"space":3506,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3508,"publishedVersion":349,"revision":62,"contentType":3510,"locale":29},{"sys":3507},{"type":12,"linkType":13,"id":14},{"sys":3509},{"id":21,"type":12,"linkType":22},{"sys":3511},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3513,"metaTitle":359,"metaDescription":360,"mainTitle":3514,"subtitle":378,"heroImage":3529,"ctaButton":401,"ctaLink":402},[358],{"data":3515,"content":3516,"nodeType":74},{},[3517,3523],{"data":3518,"content":3519,"nodeType":78},{},[3520],{"data":3521,"marks":3522,"value":370,"nodeType":82},{},[],{"data":3524,"content":3525,"nodeType":87},{},[3526],{"data":3527,"marks":3528,"value":377,"nodeType":82},{},[],{"metadata":3530,"sys":3533,"fields":3538},{"tags":3531,"concepts":3532},[],[],{"space":3534,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3536,"publishedVersion":62,"revision":44,"locale":29},{"sys":3535},{"type":12,"linkType":13,"id":14},{"sys":3537},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3539},{"url":393,"details":3540,"fileName":399,"contentType":400},{"size":395,"image":3541},{"width":397,"height":398},{"sys":3543,"fields":3546},{"id":3544,"createdAt":3545},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":3547,"slug":3548,"articleIntro":3547,"category":3549},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[3550],{"metadata":3551,"sys":3554,"fields":3561},{"tags":3552,"concepts":3553},[],[],{"space":3555,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3557,"publishedVersion":349,"revision":62,"contentType":3559,"locale":29},{"sys":3556},{"type":12,"linkType":13,"id":14},{"sys":3558},{"id":21,"type":12,"linkType":22},{"sys":3560},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3562,"metaTitle":359,"metaDescription":360,"mainTitle":3563,"subtitle":378,"heroImage":3578,"ctaButton":401,"ctaLink":402},[358],{"data":3564,"content":3565,"nodeType":74},{},[3566,3572],{"data":3567,"content":3568,"nodeType":78},{},[3569],{"data":3570,"marks":3571,"value":370,"nodeType":82},{},[],{"data":3573,"content":3574,"nodeType":87},{},[3575],{"data":3576,"marks":3577,"value":377,"nodeType":82},{},[],{"metadata":3579,"sys":3582,"fields":3587},{"tags":3580,"concepts":3581},[],[],{"space":3583,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3585,"publishedVersion":62,"revision":44,"locale":29},{"sys":3584},{"type":12,"linkType":13,"id":14},{"sys":3586},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3588},{"url":393,"details":3589,"fileName":399,"contentType":400},{"size":395,"image":3590},{"width":397,"height":398},{"sys":3592,"fields":3595},{"id":3593,"createdAt":3594},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":3596,"slug":3597,"articleIntro":3596,"category":3598},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[3599],{"metadata":3600,"sys":3603,"fields":3610},{"tags":3601,"concepts":3602},[],[],{"space":3604,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3606,"publishedVersion":349,"revision":62,"contentType":3608,"locale":29},{"sys":3605},{"type":12,"linkType":13,"id":14},{"sys":3607},{"id":21,"type":12,"linkType":22},{"sys":3609},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3611,"metaTitle":359,"metaDescription":360,"mainTitle":3612,"subtitle":378,"heroImage":3627,"ctaButton":401,"ctaLink":402},[358],{"data":3613,"content":3614,"nodeType":74},{},[3615,3621],{"data":3616,"content":3617,"nodeType":78},{},[3618],{"data":3619,"marks":3620,"value":370,"nodeType":82},{},[],{"data":3622,"content":3623,"nodeType":87},{},[3624],{"data":3625,"marks":3626,"value":377,"nodeType":82},{},[],{"metadata":3628,"sys":3631,"fields":3636},{"tags":3629,"concepts":3630},[],[],{"space":3632,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3634,"publishedVersion":62,"revision":44,"locale":29},{"sys":3633},{"type":12,"linkType":13,"id":14},{"sys":3635},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3637},{"url":393,"details":3638,"fileName":399,"contentType":400},{"size":395,"image":3639},{"width":397,"height":398},{"sys":3641,"fields":3644},{"id":3642,"createdAt":3643},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":3645,"slug":3646,"articleIntro":3645,"category":3647},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[3648],{"metadata":3649,"sys":3652,"fields":3659},{"tags":3650,"concepts":3651},[],[],{"space":3653,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3655,"publishedVersion":349,"revision":62,"contentType":3657,"locale":29},{"sys":3654},{"type":12,"linkType":13,"id":14},{"sys":3656},{"id":21,"type":12,"linkType":22},{"sys":3658},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3660,"metaTitle":359,"metaDescription":360,"mainTitle":3661,"subtitle":378,"heroImage":3676,"ctaButton":401,"ctaLink":402},[358],{"data":3662,"content":3663,"nodeType":74},{},[3664,3670],{"data":3665,"content":3666,"nodeType":78},{},[3667],{"data":3668,"marks":3669,"value":370,"nodeType":82},{},[],{"data":3671,"content":3672,"nodeType":87},{},[3673],{"data":3674,"marks":3675,"value":377,"nodeType":82},{},[],{"metadata":3677,"sys":3680,"fields":3685},{"tags":3678,"concepts":3679},[],[],{"space":3681,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3683,"publishedVersion":62,"revision":44,"locale":29},{"sys":3682},{"type":12,"linkType":13,"id":14},{"sys":3684},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3686},{"url":393,"details":3687,"fileName":399,"contentType":400},{"size":395,"image":3688},{"width":397,"height":398},{"sys":3690,"fields":3693},{"id":3691,"createdAt":3692},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":3694,"slug":3695,"articleIntro":3694,"category":3696},"6232 - Echantillons","compte-6232-echantillons",[3697],{"metadata":3698,"sys":3701,"fields":3708},{"tags":3699,"concepts":3700},[],[],{"space":3702,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3704,"publishedVersion":349,"revision":62,"contentType":3706,"locale":29},{"sys":3703},{"type":12,"linkType":13,"id":14},{"sys":3705},{"id":21,"type":12,"linkType":22},{"sys":3707},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3709,"metaTitle":359,"metaDescription":360,"mainTitle":3710,"subtitle":378,"heroImage":3725,"ctaButton":401,"ctaLink":402},[358],{"data":3711,"content":3712,"nodeType":74},{},[3713,3719],{"data":3714,"content":3715,"nodeType":78},{},[3716],{"data":3717,"marks":3718,"value":370,"nodeType":82},{},[],{"data":3720,"content":3721,"nodeType":87},{},[3722],{"data":3723,"marks":3724,"value":377,"nodeType":82},{},[],{"metadata":3726,"sys":3729,"fields":3734},{"tags":3727,"concepts":3728},[],[],{"space":3730,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3732,"publishedVersion":62,"revision":44,"locale":29},{"sys":3731},{"type":12,"linkType":13,"id":14},{"sys":3733},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3735},{"url":393,"details":3736,"fileName":399,"contentType":400},{"size":395,"image":3737},{"width":397,"height":398},{"sys":3739,"fields":3742},{"id":3740,"createdAt":3741},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":3743,"slug":3744,"articleIntro":-1,"category":3745},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[3746],{"metadata":3747,"sys":3750,"fields":3757},{"tags":3748,"concepts":3749},[],[],{"space":3751,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3753,"publishedVersion":349,"revision":62,"contentType":3755,"locale":29},{"sys":3752},{"type":12,"linkType":13,"id":14},{"sys":3754},{"id":21,"type":12,"linkType":22},{"sys":3756},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3758,"metaTitle":359,"metaDescription":360,"mainTitle":3759,"subtitle":378,"heroImage":3774,"ctaButton":401,"ctaLink":402},[358],{"data":3760,"content":3761,"nodeType":74},{},[3762,3768],{"data":3763,"content":3764,"nodeType":78},{},[3765],{"data":3766,"marks":3767,"value":370,"nodeType":82},{},[],{"data":3769,"content":3770,"nodeType":87},{},[3771],{"data":3772,"marks":3773,"value":377,"nodeType":82},{},[],{"metadata":3775,"sys":3778,"fields":3783},{"tags":3776,"concepts":3777},[],[],{"space":3779,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3781,"publishedVersion":62,"revision":44,"locale":29},{"sys":3780},{"type":12,"linkType":13,"id":14},{"sys":3782},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3784},{"url":393,"details":3785,"fileName":399,"contentType":400},{"size":395,"image":3786},{"width":397,"height":398},{"sys":3788,"fields":3791},{"id":3789,"createdAt":3790},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":3792,"slug":3793,"articleIntro":3792,"category":3794},"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",[3795],{"metadata":3796,"sys":3799,"fields":3806},{"tags":3797,"concepts":3798},[],[],{"space":3800,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3802,"publishedVersion":349,"revision":62,"contentType":3804,"locale":29},{"sys":3801},{"type":12,"linkType":13,"id":14},{"sys":3803},{"id":21,"type":12,"linkType":22},{"sys":3805},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3807,"metaTitle":359,"metaDescription":360,"mainTitle":3808,"subtitle":378,"heroImage":3823,"ctaButton":401,"ctaLink":402},[358],{"data":3809,"content":3810,"nodeType":74},{},[3811,3817],{"data":3812,"content":3813,"nodeType":78},{},[3814],{"data":3815,"marks":3816,"value":370,"nodeType":82},{},[],{"data":3818,"content":3819,"nodeType":87},{},[3820],{"data":3821,"marks":3822,"value":377,"nodeType":82},{},[],{"metadata":3824,"sys":3827,"fields":3832},{"tags":3825,"concepts":3826},[],[],{"space":3828,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3830,"publishedVersion":62,"revision":44,"locale":29},{"sys":3829},{"type":12,"linkType":13,"id":14},{"sys":3831},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3833},{"url":393,"details":3834,"fileName":399,"contentType":400},{"size":395,"image":3835},{"width":397,"height":398},{"sys":3837,"fields":3840},{"id":3838,"createdAt":3839},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":3841,"slug":3842,"articleIntro":3841,"category":3843},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[3844],{"metadata":3845,"sys":3848,"fields":3855},{"tags":3846,"concepts":3847},[],[],{"space":3849,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3851,"publishedVersion":349,"revision":62,"contentType":3853,"locale":29},{"sys":3850},{"type":12,"linkType":13,"id":14},{"sys":3852},{"id":21,"type":12,"linkType":22},{"sys":3854},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3856,"metaTitle":359,"metaDescription":360,"mainTitle":3857,"subtitle":378,"heroImage":3872,"ctaButton":401,"ctaLink":402},[358],{"data":3858,"content":3859,"nodeType":74},{},[3860,3866],{"data":3861,"content":3862,"nodeType":78},{},[3863],{"data":3864,"marks":3865,"value":370,"nodeType":82},{},[],{"data":3867,"content":3868,"nodeType":87},{},[3869],{"data":3870,"marks":3871,"value":377,"nodeType":82},{},[],{"metadata":3873,"sys":3876,"fields":3881},{"tags":3874,"concepts":3875},[],[],{"space":3877,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3879,"publishedVersion":62,"revision":44,"locale":29},{"sys":3878},{"type":12,"linkType":13,"id":14},{"sys":3880},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3882},{"url":393,"details":3883,"fileName":399,"contentType":400},{"size":395,"image":3884},{"width":397,"height":398},{"sys":3886,"fields":3889},{"id":3887,"createdAt":3888},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":3890,"slug":3891,"articleIntro":-1,"category":3892},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[3893],{"metadata":3894,"sys":3897,"fields":3904},{"tags":3895,"concepts":3896},[],[],{"space":3898,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3900,"publishedVersion":349,"revision":62,"contentType":3902,"locale":29},{"sys":3899},{"type":12,"linkType":13,"id":14},{"sys":3901},{"id":21,"type":12,"linkType":22},{"sys":3903},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3905,"metaTitle":359,"metaDescription":360,"mainTitle":3906,"subtitle":378,"heroImage":3921,"ctaButton":401,"ctaLink":402},[358],{"data":3907,"content":3908,"nodeType":74},{},[3909,3915],{"data":3910,"content":3911,"nodeType":78},{},[3912],{"data":3913,"marks":3914,"value":370,"nodeType":82},{},[],{"data":3916,"content":3917,"nodeType":87},{},[3918],{"data":3919,"marks":3920,"value":377,"nodeType":82},{},[],{"metadata":3922,"sys":3925,"fields":3930},{"tags":3923,"concepts":3924},[],[],{"space":3926,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3928,"publishedVersion":62,"revision":44,"locale":29},{"sys":3927},{"type":12,"linkType":13,"id":14},{"sys":3929},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3931},{"url":393,"details":3932,"fileName":399,"contentType":400},{"size":395,"image":3933},{"width":397,"height":398},{"sys":3935,"fields":3938},{"id":3936,"createdAt":3937},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":3939,"slug":3940,"articleIntro":-1,"category":3941},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[3942],{"metadata":3943,"sys":3946,"fields":3953},{"tags":3944,"concepts":3945},[],[],{"space":3947,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3949,"publishedVersion":349,"revision":62,"contentType":3951,"locale":29},{"sys":3948},{"type":12,"linkType":13,"id":14},{"sys":3950},{"id":21,"type":12,"linkType":22},{"sys":3952},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":3954,"metaTitle":359,"metaDescription":360,"mainTitle":3955,"subtitle":378,"heroImage":3970,"ctaButton":401,"ctaLink":402},[358],{"data":3956,"content":3957,"nodeType":74},{},[3958,3964],{"data":3959,"content":3960,"nodeType":78},{},[3961],{"data":3962,"marks":3963,"value":370,"nodeType":82},{},[],{"data":3965,"content":3966,"nodeType":87},{},[3967],{"data":3968,"marks":3969,"value":377,"nodeType":82},{},[],{"metadata":3971,"sys":3974,"fields":3979},{"tags":3972,"concepts":3973},[],[],{"space":3975,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":3977,"publishedVersion":62,"revision":44,"locale":29},{"sys":3976},{"type":12,"linkType":13,"id":14},{"sys":3978},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":3980},{"url":393,"details":3981,"fileName":399,"contentType":400},{"size":395,"image":3982},{"width":397,"height":398},{"sys":3984,"fields":3987},{"id":3985,"createdAt":3986},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":3988,"slug":3989,"articleIntro":3988,"category":3990},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[3991],{"metadata":3992,"sys":3995,"fields":4002},{"tags":3993,"concepts":3994},[],[],{"space":3996,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":3998,"publishedVersion":349,"revision":62,"contentType":4000,"locale":29},{"sys":3997},{"type":12,"linkType":13,"id":14},{"sys":3999},{"id":21,"type":12,"linkType":22},{"sys":4001},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4003,"metaTitle":359,"metaDescription":360,"mainTitle":4004,"subtitle":378,"heroImage":4019,"ctaButton":401,"ctaLink":402},[358],{"data":4005,"content":4006,"nodeType":74},{},[4007,4013],{"data":4008,"content":4009,"nodeType":78},{},[4010],{"data":4011,"marks":4012,"value":370,"nodeType":82},{},[],{"data":4014,"content":4015,"nodeType":87},{},[4016],{"data":4017,"marks":4018,"value":377,"nodeType":82},{},[],{"metadata":4020,"sys":4023,"fields":4028},{"tags":4021,"concepts":4022},[],[],{"space":4024,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4026,"publishedVersion":62,"revision":44,"locale":29},{"sys":4025},{"type":12,"linkType":13,"id":14},{"sys":4027},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4029},{"url":393,"details":4030,"fileName":399,"contentType":400},{"size":395,"image":4031},{"width":397,"height":398},{"sys":4033,"fields":4036},{"id":4034,"createdAt":4035},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":4037,"slug":4038,"articleIntro":4037,"category":4039},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[4040],{"metadata":4041,"sys":4044,"fields":4051},{"tags":4042,"concepts":4043},[],[],{"space":4045,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4047,"publishedVersion":349,"revision":62,"contentType":4049,"locale":29},{"sys":4046},{"type":12,"linkType":13,"id":14},{"sys":4048},{"id":21,"type":12,"linkType":22},{"sys":4050},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4052,"metaTitle":359,"metaDescription":360,"mainTitle":4053,"subtitle":378,"heroImage":4068,"ctaButton":401,"ctaLink":402},[358],{"data":4054,"content":4055,"nodeType":74},{},[4056,4062],{"data":4057,"content":4058,"nodeType":78},{},[4059],{"data":4060,"marks":4061,"value":370,"nodeType":82},{},[],{"data":4063,"content":4064,"nodeType":87},{},[4065],{"data":4066,"marks":4067,"value":377,"nodeType":82},{},[],{"metadata":4069,"sys":4072,"fields":4077},{"tags":4070,"concepts":4071},[],[],{"space":4073,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4075,"publishedVersion":62,"revision":44,"locale":29},{"sys":4074},{"type":12,"linkType":13,"id":14},{"sys":4076},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4078},{"url":393,"details":4079,"fileName":399,"contentType":400},{"size":395,"image":4080},{"width":397,"height":398},{"sys":4082,"fields":4085},{"id":4083,"createdAt":4084},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":4086,"slug":4087,"articleIntro":4086,"category":4088},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[4089],{"metadata":4090,"sys":4093,"fields":4100},{"tags":4091,"concepts":4092},[],[],{"space":4094,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4096,"publishedVersion":349,"revision":62,"contentType":4098,"locale":29},{"sys":4095},{"type":12,"linkType":13,"id":14},{"sys":4097},{"id":21,"type":12,"linkType":22},{"sys":4099},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4101,"metaTitle":359,"metaDescription":360,"mainTitle":4102,"subtitle":378,"heroImage":4117,"ctaButton":401,"ctaLink":402},[358],{"data":4103,"content":4104,"nodeType":74},{},[4105,4111],{"data":4106,"content":4107,"nodeType":78},{},[4108],{"data":4109,"marks":4110,"value":370,"nodeType":82},{},[],{"data":4112,"content":4113,"nodeType":87},{},[4114],{"data":4115,"marks":4116,"value":377,"nodeType":82},{},[],{"metadata":4118,"sys":4121,"fields":4126},{"tags":4119,"concepts":4120},[],[],{"space":4122,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4124,"publishedVersion":62,"revision":44,"locale":29},{"sys":4123},{"type":12,"linkType":13,"id":14},{"sys":4125},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4127},{"url":393,"details":4128,"fileName":399,"contentType":400},{"size":395,"image":4129},{"width":397,"height":398},{"sys":4131,"fields":4134},{"id":4132,"createdAt":4133},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":4135,"slug":4136,"articleIntro":-1,"category":4137},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[4138],{"metadata":4139,"sys":4142,"fields":4149},{"tags":4140,"concepts":4141},[],[],{"space":4143,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4145,"publishedVersion":349,"revision":62,"contentType":4147,"locale":29},{"sys":4144},{"type":12,"linkType":13,"id":14},{"sys":4146},{"id":21,"type":12,"linkType":22},{"sys":4148},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4150,"metaTitle":359,"metaDescription":360,"mainTitle":4151,"subtitle":378,"heroImage":4166,"ctaButton":401,"ctaLink":402},[358],{"data":4152,"content":4153,"nodeType":74},{},[4154,4160],{"data":4155,"content":4156,"nodeType":78},{},[4157],{"data":4158,"marks":4159,"value":370,"nodeType":82},{},[],{"data":4161,"content":4162,"nodeType":87},{},[4163],{"data":4164,"marks":4165,"value":377,"nodeType":82},{},[],{"metadata":4167,"sys":4170,"fields":4175},{"tags":4168,"concepts":4169},[],[],{"space":4171,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4173,"publishedVersion":62,"revision":44,"locale":29},{"sys":4172},{"type":12,"linkType":13,"id":14},{"sys":4174},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4176},{"url":393,"details":4177,"fileName":399,"contentType":400},{"size":395,"image":4178},{"width":397,"height":398},{"sys":4180,"fields":4183},{"id":4181,"createdAt":4182},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":4184,"slug":4185,"articleIntro":4186,"category":4187},"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.",[4188],{"metadata":4189,"sys":4192,"fields":4199},{"tags":4190,"concepts":4191},[],[],{"space":4193,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4195,"publishedVersion":349,"revision":62,"contentType":4197,"locale":29},{"sys":4194},{"type":12,"linkType":13,"id":14},{"sys":4196},{"id":21,"type":12,"linkType":22},{"sys":4198},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4200,"metaTitle":359,"metaDescription":360,"mainTitle":4201,"subtitle":378,"heroImage":4216,"ctaButton":401,"ctaLink":402},[358],{"data":4202,"content":4203,"nodeType":74},{},[4204,4210],{"data":4205,"content":4206,"nodeType":78},{},[4207],{"data":4208,"marks":4209,"value":370,"nodeType":82},{},[],{"data":4211,"content":4212,"nodeType":87},{},[4213],{"data":4214,"marks":4215,"value":377,"nodeType":82},{},[],{"metadata":4217,"sys":4220,"fields":4225},{"tags":4218,"concepts":4219},[],[],{"space":4221,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4223,"publishedVersion":62,"revision":44,"locale":29},{"sys":4222},{"type":12,"linkType":13,"id":14},{"sys":4224},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4226},{"url":393,"details":4227,"fileName":399,"contentType":400},{"size":395,"image":4228},{"width":397,"height":398},{"sys":4230,"fields":4233},{"id":4231,"createdAt":4232},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":4234,"slug":4235,"articleIntro":4234,"category":4236},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[4237],{"metadata":4238,"sys":4241,"fields":4248},{"tags":4239,"concepts":4240},[],[],{"space":4242,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4244,"publishedVersion":349,"revision":62,"contentType":4246,"locale":29},{"sys":4243},{"type":12,"linkType":13,"id":14},{"sys":4245},{"id":21,"type":12,"linkType":22},{"sys":4247},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4249,"metaTitle":359,"metaDescription":360,"mainTitle":4250,"subtitle":378,"heroImage":4265,"ctaButton":401,"ctaLink":402},[358],{"data":4251,"content":4252,"nodeType":74},{},[4253,4259],{"data":4254,"content":4255,"nodeType":78},{},[4256],{"data":4257,"marks":4258,"value":370,"nodeType":82},{},[],{"data":4260,"content":4261,"nodeType":87},{},[4262],{"data":4263,"marks":4264,"value":377,"nodeType":82},{},[],{"metadata":4266,"sys":4269,"fields":4274},{"tags":4267,"concepts":4268},[],[],{"space":4270,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4272,"publishedVersion":62,"revision":44,"locale":29},{"sys":4271},{"type":12,"linkType":13,"id":14},{"sys":4273},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4275},{"url":393,"details":4276,"fileName":399,"contentType":400},{"size":395,"image":4277},{"width":397,"height":398},{"sys":4279,"fields":4282},{"id":4280,"createdAt":4281},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":4283,"slug":4284,"articleIntro":4283,"category":4285},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[4286],{"metadata":4287,"sys":4290,"fields":4297},{"tags":4288,"concepts":4289},[],[],{"space":4291,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4293,"publishedVersion":349,"revision":62,"contentType":4295,"locale":29},{"sys":4292},{"type":12,"linkType":13,"id":14},{"sys":4294},{"id":21,"type":12,"linkType":22},{"sys":4296},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4298,"metaTitle":359,"metaDescription":360,"mainTitle":4299,"subtitle":378,"heroImage":4314,"ctaButton":401,"ctaLink":402},[358],{"data":4300,"content":4301,"nodeType":74},{},[4302,4308],{"data":4303,"content":4304,"nodeType":78},{},[4305],{"data":4306,"marks":4307,"value":370,"nodeType":82},{},[],{"data":4309,"content":4310,"nodeType":87},{},[4311],{"data":4312,"marks":4313,"value":377,"nodeType":82},{},[],{"metadata":4315,"sys":4318,"fields":4323},{"tags":4316,"concepts":4317},[],[],{"space":4319,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4321,"publishedVersion":62,"revision":44,"locale":29},{"sys":4320},{"type":12,"linkType":13,"id":14},{"sys":4322},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4324},{"url":393,"details":4325,"fileName":399,"contentType":400},{"size":395,"image":4326},{"width":397,"height":398},{"sys":4328,"fields":4331},{"id":4329,"createdAt":4330},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":4332,"slug":4333,"articleIntro":4332,"category":4334},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[4335],{"metadata":4336,"sys":4339,"fields":4346},{"tags":4337,"concepts":4338},[],[],{"space":4340,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4342,"publishedVersion":349,"revision":62,"contentType":4344,"locale":29},{"sys":4341},{"type":12,"linkType":13,"id":14},{"sys":4343},{"id":21,"type":12,"linkType":22},{"sys":4345},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4347,"metaTitle":359,"metaDescription":360,"mainTitle":4348,"subtitle":378,"heroImage":4363,"ctaButton":401,"ctaLink":402},[358],{"data":4349,"content":4350,"nodeType":74},{},[4351,4357],{"data":4352,"content":4353,"nodeType":78},{},[4354],{"data":4355,"marks":4356,"value":370,"nodeType":82},{},[],{"data":4358,"content":4359,"nodeType":87},{},[4360],{"data":4361,"marks":4362,"value":377,"nodeType":82},{},[],{"metadata":4364,"sys":4367,"fields":4372},{"tags":4365,"concepts":4366},[],[],{"space":4368,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4370,"publishedVersion":62,"revision":44,"locale":29},{"sys":4369},{"type":12,"linkType":13,"id":14},{"sys":4371},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4373},{"url":393,"details":4374,"fileName":399,"contentType":400},{"size":395,"image":4375},{"width":397,"height":398},{"sys":4377,"fields":4380},{"id":4378,"createdAt":4379},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":4381,"slug":4382,"articleIntro":4381,"category":4383},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[4384],{"metadata":4385,"sys":4388,"fields":4395},{"tags":4386,"concepts":4387},[],[],{"space":4389,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4391,"publishedVersion":349,"revision":62,"contentType":4393,"locale":29},{"sys":4390},{"type":12,"linkType":13,"id":14},{"sys":4392},{"id":21,"type":12,"linkType":22},{"sys":4394},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4396,"metaTitle":359,"metaDescription":360,"mainTitle":4397,"subtitle":378,"heroImage":4412,"ctaButton":401,"ctaLink":402},[358],{"data":4398,"content":4399,"nodeType":74},{},[4400,4406],{"data":4401,"content":4402,"nodeType":78},{},[4403],{"data":4404,"marks":4405,"value":370,"nodeType":82},{},[],{"data":4407,"content":4408,"nodeType":87},{},[4409],{"data":4410,"marks":4411,"value":377,"nodeType":82},{},[],{"metadata":4413,"sys":4416,"fields":4421},{"tags":4414,"concepts":4415},[],[],{"space":4417,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4419,"publishedVersion":62,"revision":44,"locale":29},{"sys":4418},{"type":12,"linkType":13,"id":14},{"sys":4420},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4422},{"url":393,"details":4423,"fileName":399,"contentType":400},{"size":395,"image":4424},{"width":397,"height":398},{"sys":4426,"fields":4429},{"id":4427,"createdAt":4428},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":4430,"slug":4431,"articleIntro":4430,"category":4432},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[4433],{"metadata":4434,"sys":4437,"fields":4444},{"tags":4435,"concepts":4436},[],[],{"space":4438,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4440,"publishedVersion":349,"revision":62,"contentType":4442,"locale":29},{"sys":4439},{"type":12,"linkType":13,"id":14},{"sys":4441},{"id":21,"type":12,"linkType":22},{"sys":4443},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4445,"metaTitle":359,"metaDescription":360,"mainTitle":4446,"subtitle":378,"heroImage":4461,"ctaButton":401,"ctaLink":402},[358],{"data":4447,"content":4448,"nodeType":74},{},[4449,4455],{"data":4450,"content":4451,"nodeType":78},{},[4452],{"data":4453,"marks":4454,"value":370,"nodeType":82},{},[],{"data":4456,"content":4457,"nodeType":87},{},[4458],{"data":4459,"marks":4460,"value":377,"nodeType":82},{},[],{"metadata":4462,"sys":4465,"fields":4470},{"tags":4463,"concepts":4464},[],[],{"space":4466,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4468,"publishedVersion":62,"revision":44,"locale":29},{"sys":4467},{"type":12,"linkType":13,"id":14},{"sys":4469},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4471},{"url":393,"details":4472,"fileName":399,"contentType":400},{"size":395,"image":4473},{"width":397,"height":398},{"sys":4475,"fields":4478},{"id":4476,"createdAt":4477},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":4479,"slug":4480,"articleIntro":4479,"category":4481},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[4482],{"metadata":4483,"sys":4486,"fields":4493},{"tags":4484,"concepts":4485},[],[],{"space":4487,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4489,"publishedVersion":349,"revision":62,"contentType":4491,"locale":29},{"sys":4488},{"type":12,"linkType":13,"id":14},{"sys":4490},{"id":21,"type":12,"linkType":22},{"sys":4492},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4494,"metaTitle":359,"metaDescription":360,"mainTitle":4495,"subtitle":378,"heroImage":4510,"ctaButton":401,"ctaLink":402},[358],{"data":4496,"content":4497,"nodeType":74},{},[4498,4504],{"data":4499,"content":4500,"nodeType":78},{},[4501],{"data":4502,"marks":4503,"value":370,"nodeType":82},{},[],{"data":4505,"content":4506,"nodeType":87},{},[4507],{"data":4508,"marks":4509,"value":377,"nodeType":82},{},[],{"metadata":4511,"sys":4514,"fields":4519},{"tags":4512,"concepts":4513},[],[],{"space":4515,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4517,"publishedVersion":62,"revision":44,"locale":29},{"sys":4516},{"type":12,"linkType":13,"id":14},{"sys":4518},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4520},{"url":393,"details":4521,"fileName":399,"contentType":400},{"size":395,"image":4522},{"width":397,"height":398},{"sys":4524,"fields":4527},{"id":4525,"createdAt":4526},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":4528,"slug":4529,"articleIntro":4528,"category":4530},"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",[4531],{"metadata":4532,"sys":4535,"fields":4542},{"tags":4533,"concepts":4534},[],[],{"space":4536,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4538,"publishedVersion":349,"revision":62,"contentType":4540,"locale":29},{"sys":4537},{"type":12,"linkType":13,"id":14},{"sys":4539},{"id":21,"type":12,"linkType":22},{"sys":4541},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4543,"metaTitle":359,"metaDescription":360,"mainTitle":4544,"subtitle":378,"heroImage":4559,"ctaButton":401,"ctaLink":402},[358],{"data":4545,"content":4546,"nodeType":74},{},[4547,4553],{"data":4548,"content":4549,"nodeType":78},{},[4550],{"data":4551,"marks":4552,"value":370,"nodeType":82},{},[],{"data":4554,"content":4555,"nodeType":87},{},[4556],{"data":4557,"marks":4558,"value":377,"nodeType":82},{},[],{"metadata":4560,"sys":4563,"fields":4568},{"tags":4561,"concepts":4562},[],[],{"space":4564,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4566,"publishedVersion":62,"revision":44,"locale":29},{"sys":4565},{"type":12,"linkType":13,"id":14},{"sys":4567},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4569},{"url":393,"details":4570,"fileName":399,"contentType":400},{"size":395,"image":4571},{"width":397,"height":398},{"sys":4573,"fields":4576},{"id":4574,"createdAt":4575},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":4577,"slug":4578,"articleIntro":4577,"category":4579},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[4580],{"metadata":4581,"sys":4584,"fields":4591},{"tags":4582,"concepts":4583},[],[],{"space":4585,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4587,"publishedVersion":349,"revision":62,"contentType":4589,"locale":29},{"sys":4586},{"type":12,"linkType":13,"id":14},{"sys":4588},{"id":21,"type":12,"linkType":22},{"sys":4590},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4592,"metaTitle":359,"metaDescription":360,"mainTitle":4593,"subtitle":378,"heroImage":4608,"ctaButton":401,"ctaLink":402},[358],{"data":4594,"content":4595,"nodeType":74},{},[4596,4602],{"data":4597,"content":4598,"nodeType":78},{},[4599],{"data":4600,"marks":4601,"value":370,"nodeType":82},{},[],{"data":4603,"content":4604,"nodeType":87},{},[4605],{"data":4606,"marks":4607,"value":377,"nodeType":82},{},[],{"metadata":4609,"sys":4612,"fields":4617},{"tags":4610,"concepts":4611},[],[],{"space":4613,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4615,"publishedVersion":62,"revision":44,"locale":29},{"sys":4614},{"type":12,"linkType":13,"id":14},{"sys":4616},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4618},{"url":393,"details":4619,"fileName":399,"contentType":400},{"size":395,"image":4620},{"width":397,"height":398},{"sys":4622,"fields":4625},{"id":4623,"createdAt":4624},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":4626,"slug":4627,"articleIntro":4626,"category":4628},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[4629],{"metadata":4630,"sys":4633,"fields":4640},{"tags":4631,"concepts":4632},[],[],{"space":4634,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4636,"publishedVersion":349,"revision":62,"contentType":4638,"locale":29},{"sys":4635},{"type":12,"linkType":13,"id":14},{"sys":4637},{"id":21,"type":12,"linkType":22},{"sys":4639},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4641,"metaTitle":359,"metaDescription":360,"mainTitle":4642,"subtitle":378,"heroImage":4657,"ctaButton":401,"ctaLink":402},[358],{"data":4643,"content":4644,"nodeType":74},{},[4645,4651],{"data":4646,"content":4647,"nodeType":78},{},[4648],{"data":4649,"marks":4650,"value":370,"nodeType":82},{},[],{"data":4652,"content":4653,"nodeType":87},{},[4654],{"data":4655,"marks":4656,"value":377,"nodeType":82},{},[],{"metadata":4658,"sys":4661,"fields":4666},{"tags":4659,"concepts":4660},[],[],{"space":4662,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4664,"publishedVersion":62,"revision":44,"locale":29},{"sys":4663},{"type":12,"linkType":13,"id":14},{"sys":4665},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4667},{"url":393,"details":4668,"fileName":399,"contentType":400},{"size":395,"image":4669},{"width":397,"height":398},{"sys":4671,"fields":4674},{"id":4672,"createdAt":4673},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":4675,"slug":4676,"articleIntro":4675,"category":4677},"Compte 101 - Capital","compte-101-capital",[4678],{"metadata":4679,"sys":4682,"fields":4689},{"tags":4680,"concepts":4681},[],[],{"space":4683,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4685,"publishedVersion":349,"revision":62,"contentType":4687,"locale":29},{"sys":4684},{"type":12,"linkType":13,"id":14},{"sys":4686},{"id":21,"type":12,"linkType":22},{"sys":4688},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4690,"metaTitle":359,"metaDescription":360,"mainTitle":4691,"subtitle":378,"heroImage":4706,"ctaButton":401,"ctaLink":402},[358],{"data":4692,"content":4693,"nodeType":74},{},[4694,4700],{"data":4695,"content":4696,"nodeType":78},{},[4697],{"data":4698,"marks":4699,"value":370,"nodeType":82},{},[],{"data":4701,"content":4702,"nodeType":87},{},[4703],{"data":4704,"marks":4705,"value":377,"nodeType":82},{},[],{"metadata":4707,"sys":4710,"fields":4715},{"tags":4708,"concepts":4709},[],[],{"space":4711,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4713,"publishedVersion":62,"revision":44,"locale":29},{"sys":4712},{"type":12,"linkType":13,"id":14},{"sys":4714},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4716},{"url":393,"details":4717,"fileName":399,"contentType":400},{"size":395,"image":4718},{"width":397,"height":398},{"sys":4720,"fields":4723},{"id":4721,"createdAt":4722},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":4724,"slug":4725,"articleIntro":4724,"category":4726},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[4727],{"metadata":4728,"sys":4731,"fields":4738},{"tags":4729,"concepts":4730},[],[],{"space":4732,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4734,"publishedVersion":349,"revision":62,"contentType":4736,"locale":29},{"sys":4733},{"type":12,"linkType":13,"id":14},{"sys":4735},{"id":21,"type":12,"linkType":22},{"sys":4737},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4739,"metaTitle":359,"metaDescription":360,"mainTitle":4740,"subtitle":378,"heroImage":4755,"ctaButton":401,"ctaLink":402},[358],{"data":4741,"content":4742,"nodeType":74},{},[4743,4749],{"data":4744,"content":4745,"nodeType":78},{},[4746],{"data":4747,"marks":4748,"value":370,"nodeType":82},{},[],{"data":4750,"content":4751,"nodeType":87},{},[4752],{"data":4753,"marks":4754,"value":377,"nodeType":82},{},[],{"metadata":4756,"sys":4759,"fields":4764},{"tags":4757,"concepts":4758},[],[],{"space":4760,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4762,"publishedVersion":62,"revision":44,"locale":29},{"sys":4761},{"type":12,"linkType":13,"id":14},{"sys":4763},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4765},{"url":393,"details":4766,"fileName":399,"contentType":400},{"size":395,"image":4767},{"width":397,"height":398},{"sys":4769,"fields":4772},{"id":4770,"createdAt":4771},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":4773,"slug":4774,"articleIntro":-1,"category":4775},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[4776],{"metadata":4777,"sys":4780,"fields":4787},{"tags":4778,"concepts":4779},[],[],{"space":4781,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4783,"publishedVersion":349,"revision":62,"contentType":4785,"locale":29},{"sys":4782},{"type":12,"linkType":13,"id":14},{"sys":4784},{"id":21,"type":12,"linkType":22},{"sys":4786},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4788,"metaTitle":359,"metaDescription":360,"mainTitle":4789,"subtitle":378,"heroImage":4804,"ctaButton":401,"ctaLink":402},[358],{"data":4790,"content":4791,"nodeType":74},{},[4792,4798],{"data":4793,"content":4794,"nodeType":78},{},[4795],{"data":4796,"marks":4797,"value":370,"nodeType":82},{},[],{"data":4799,"content":4800,"nodeType":87},{},[4801],{"data":4802,"marks":4803,"value":377,"nodeType":82},{},[],{"metadata":4805,"sys":4808,"fields":4813},{"tags":4806,"concepts":4807},[],[],{"space":4809,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4811,"publishedVersion":62,"revision":44,"locale":29},{"sys":4810},{"type":12,"linkType":13,"id":14},{"sys":4812},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4814},{"url":393,"details":4815,"fileName":399,"contentType":400},{"size":395,"image":4816},{"width":397,"height":398},{"sys":4818,"fields":4821},{"id":4819,"createdAt":4820},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":4822,"slug":4823,"articleIntro":4824,"category":4825},"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.",[4826],{"metadata":4827,"sys":4830,"fields":4837},{"tags":4828,"concepts":4829},[],[],{"space":4831,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4833,"publishedVersion":349,"revision":62,"contentType":4835,"locale":29},{"sys":4832},{"type":12,"linkType":13,"id":14},{"sys":4834},{"id":21,"type":12,"linkType":22},{"sys":4836},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4838,"metaTitle":359,"metaDescription":360,"mainTitle":4839,"subtitle":378,"heroImage":4854,"ctaButton":401,"ctaLink":402},[358],{"data":4840,"content":4841,"nodeType":74},{},[4842,4848],{"data":4843,"content":4844,"nodeType":78},{},[4845],{"data":4846,"marks":4847,"value":370,"nodeType":82},{},[],{"data":4849,"content":4850,"nodeType":87},{},[4851],{"data":4852,"marks":4853,"value":377,"nodeType":82},{},[],{"metadata":4855,"sys":4858,"fields":4863},{"tags":4856,"concepts":4857},[],[],{"space":4859,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4861,"publishedVersion":62,"revision":44,"locale":29},{"sys":4860},{"type":12,"linkType":13,"id":14},{"sys":4862},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4864},{"url":393,"details":4865,"fileName":399,"contentType":400},{"size":395,"image":4866},{"width":397,"height":398},{"sys":4868,"fields":4871},{"id":4869,"createdAt":4870},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":4872,"slug":4873,"articleIntro":4872,"category":4874},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[4875],{"metadata":4876,"sys":4879,"fields":4886},{"tags":4877,"concepts":4878},[],[],{"space":4880,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4882,"publishedVersion":349,"revision":62,"contentType":4884,"locale":29},{"sys":4881},{"type":12,"linkType":13,"id":14},{"sys":4883},{"id":21,"type":12,"linkType":22},{"sys":4885},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4887,"metaTitle":359,"metaDescription":360,"mainTitle":4888,"subtitle":378,"heroImage":4903,"ctaButton":401,"ctaLink":402},[358],{"data":4889,"content":4890,"nodeType":74},{},[4891,4897],{"data":4892,"content":4893,"nodeType":78},{},[4894],{"data":4895,"marks":4896,"value":370,"nodeType":82},{},[],{"data":4898,"content":4899,"nodeType":87},{},[4900],{"data":4901,"marks":4902,"value":377,"nodeType":82},{},[],{"metadata":4904,"sys":4907,"fields":4912},{"tags":4905,"concepts":4906},[],[],{"space":4908,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4910,"publishedVersion":62,"revision":44,"locale":29},{"sys":4909},{"type":12,"linkType":13,"id":14},{"sys":4911},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4913},{"url":393,"details":4914,"fileName":399,"contentType":400},{"size":395,"image":4915},{"width":397,"height":398},{"sys":4917,"fields":4920},{"id":4918,"createdAt":4919},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":4921,"slug":4922,"articleIntro":-1,"category":4923},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[4924],{"metadata":4925,"sys":4928,"fields":4935},{"tags":4926,"concepts":4927},[],[],{"space":4929,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4931,"publishedVersion":349,"revision":62,"contentType":4933,"locale":29},{"sys":4930},{"type":12,"linkType":13,"id":14},{"sys":4932},{"id":21,"type":12,"linkType":22},{"sys":4934},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4936,"metaTitle":359,"metaDescription":360,"mainTitle":4937,"subtitle":378,"heroImage":4952,"ctaButton":401,"ctaLink":402},[358],{"data":4938,"content":4939,"nodeType":74},{},[4940,4946],{"data":4941,"content":4942,"nodeType":78},{},[4943],{"data":4944,"marks":4945,"value":370,"nodeType":82},{},[],{"data":4947,"content":4948,"nodeType":87},{},[4949],{"data":4950,"marks":4951,"value":377,"nodeType":82},{},[],{"metadata":4953,"sys":4956,"fields":4961},{"tags":4954,"concepts":4955},[],[],{"space":4957,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":4959,"publishedVersion":62,"revision":44,"locale":29},{"sys":4958},{"type":12,"linkType":13,"id":14},{"sys":4960},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":4962},{"url":393,"details":4963,"fileName":399,"contentType":400},{"size":395,"image":4964},{"width":397,"height":398},{"sys":4966,"fields":4969},{"id":4967,"createdAt":4968},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":4970,"slug":4971,"articleIntro":-1,"category":4972},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[4973],{"metadata":4974,"sys":4977,"fields":4984},{"tags":4975,"concepts":4976},[],[],{"space":4978,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":4980,"publishedVersion":349,"revision":62,"contentType":4982,"locale":29},{"sys":4979},{"type":12,"linkType":13,"id":14},{"sys":4981},{"id":21,"type":12,"linkType":22},{"sys":4983},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":4985,"metaTitle":359,"metaDescription":360,"mainTitle":4986,"subtitle":378,"heroImage":5001,"ctaButton":401,"ctaLink":402},[358],{"data":4987,"content":4988,"nodeType":74},{},[4989,4995],{"data":4990,"content":4991,"nodeType":78},{},[4992],{"data":4993,"marks":4994,"value":370,"nodeType":82},{},[],{"data":4996,"content":4997,"nodeType":87},{},[4998],{"data":4999,"marks":5000,"value":377,"nodeType":82},{},[],{"metadata":5002,"sys":5005,"fields":5010},{"tags":5003,"concepts":5004},[],[],{"space":5006,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5008,"publishedVersion":62,"revision":44,"locale":29},{"sys":5007},{"type":12,"linkType":13,"id":14},{"sys":5009},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5011},{"url":393,"details":5012,"fileName":399,"contentType":400},{"size":395,"image":5013},{"width":397,"height":398},{"sys":5015,"fields":5018},{"id":5016,"createdAt":5017},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":5019,"slug":5020,"articleIntro":5019,"category":5021},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[5022],{"metadata":5023,"sys":5026,"fields":5033},{"tags":5024,"concepts":5025},[],[],{"space":5027,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5029,"publishedVersion":349,"revision":62,"contentType":5031,"locale":29},{"sys":5028},{"type":12,"linkType":13,"id":14},{"sys":5030},{"id":21,"type":12,"linkType":22},{"sys":5032},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5034,"metaTitle":359,"metaDescription":360,"mainTitle":5035,"subtitle":378,"heroImage":5050,"ctaButton":401,"ctaLink":402},[358],{"data":5036,"content":5037,"nodeType":74},{},[5038,5044],{"data":5039,"content":5040,"nodeType":78},{},[5041],{"data":5042,"marks":5043,"value":370,"nodeType":82},{},[],{"data":5045,"content":5046,"nodeType":87},{},[5047],{"data":5048,"marks":5049,"value":377,"nodeType":82},{},[],{"metadata":5051,"sys":5054,"fields":5059},{"tags":5052,"concepts":5053},[],[],{"space":5055,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5057,"publishedVersion":62,"revision":44,"locale":29},{"sys":5056},{"type":12,"linkType":13,"id":14},{"sys":5058},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5060},{"url":393,"details":5061,"fileName":399,"contentType":400},{"size":395,"image":5062},{"width":397,"height":398},{"sys":5064,"fields":5067},{"id":5065,"createdAt":5066},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":5068,"slug":5069,"articleIntro":5068,"category":5070},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[5071],{"metadata":5072,"sys":5075,"fields":5082},{"tags":5073,"concepts":5074},[],[],{"space":5076,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5078,"publishedVersion":349,"revision":62,"contentType":5080,"locale":29},{"sys":5077},{"type":12,"linkType":13,"id":14},{"sys":5079},{"id":21,"type":12,"linkType":22},{"sys":5081},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5083,"metaTitle":359,"metaDescription":360,"mainTitle":5084,"subtitle":378,"heroImage":5099,"ctaButton":401,"ctaLink":402},[358],{"data":5085,"content":5086,"nodeType":74},{},[5087,5093],{"data":5088,"content":5089,"nodeType":78},{},[5090],{"data":5091,"marks":5092,"value":370,"nodeType":82},{},[],{"data":5094,"content":5095,"nodeType":87},{},[5096],{"data":5097,"marks":5098,"value":377,"nodeType":82},{},[],{"metadata":5100,"sys":5103,"fields":5108},{"tags":5101,"concepts":5102},[],[],{"space":5104,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5106,"publishedVersion":62,"revision":44,"locale":29},{"sys":5105},{"type":12,"linkType":13,"id":14},{"sys":5107},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5109},{"url":393,"details":5110,"fileName":399,"contentType":400},{"size":395,"image":5111},{"width":397,"height":398},{"sys":5113,"fields":5116},{"id":5114,"createdAt":5115},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":5117,"slug":5118,"articleIntro":-1,"category":5119},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[5120],{"metadata":5121,"sys":5124,"fields":5131},{"tags":5122,"concepts":5123},[],[],{"space":5125,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5127,"publishedVersion":349,"revision":62,"contentType":5129,"locale":29},{"sys":5126},{"type":12,"linkType":13,"id":14},{"sys":5128},{"id":21,"type":12,"linkType":22},{"sys":5130},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5132,"metaTitle":359,"metaDescription":360,"mainTitle":5133,"subtitle":378,"heroImage":5148,"ctaButton":401,"ctaLink":402},[358],{"data":5134,"content":5135,"nodeType":74},{},[5136,5142],{"data":5137,"content":5138,"nodeType":78},{},[5139],{"data":5140,"marks":5141,"value":370,"nodeType":82},{},[],{"data":5143,"content":5144,"nodeType":87},{},[5145],{"data":5146,"marks":5147,"value":377,"nodeType":82},{},[],{"metadata":5149,"sys":5152,"fields":5157},{"tags":5150,"concepts":5151},[],[],{"space":5153,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5155,"publishedVersion":62,"revision":44,"locale":29},{"sys":5154},{"type":12,"linkType":13,"id":14},{"sys":5156},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5158},{"url":393,"details":5159,"fileName":399,"contentType":400},{"size":395,"image":5160},{"width":397,"height":398},{"sys":5162,"fields":5165},{"id":5163,"createdAt":5164},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":5166,"slug":5167,"articleIntro":-1,"category":5168},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[5169],{"metadata":5170,"sys":5173,"fields":5180},{"tags":5171,"concepts":5172},[],[],{"space":5174,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5176,"publishedVersion":349,"revision":62,"contentType":5178,"locale":29},{"sys":5175},{"type":12,"linkType":13,"id":14},{"sys":5177},{"id":21,"type":12,"linkType":22},{"sys":5179},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5181,"metaTitle":359,"metaDescription":360,"mainTitle":5182,"subtitle":378,"heroImage":5197,"ctaButton":401,"ctaLink":402},[358],{"data":5183,"content":5184,"nodeType":74},{},[5185,5191],{"data":5186,"content":5187,"nodeType":78},{},[5188],{"data":5189,"marks":5190,"value":370,"nodeType":82},{},[],{"data":5192,"content":5193,"nodeType":87},{},[5194],{"data":5195,"marks":5196,"value":377,"nodeType":82},{},[],{"metadata":5198,"sys":5201,"fields":5206},{"tags":5199,"concepts":5200},[],[],{"space":5202,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5204,"publishedVersion":62,"revision":44,"locale":29},{"sys":5203},{"type":12,"linkType":13,"id":14},{"sys":5205},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5207},{"url":393,"details":5208,"fileName":399,"contentType":400},{"size":395,"image":5209},{"width":397,"height":398},{"sys":5211,"fields":5214},{"id":5212,"createdAt":5213},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":5215,"slug":5216,"articleIntro":5215,"category":5217},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[5218],{"metadata":5219,"sys":5222,"fields":5229},{"tags":5220,"concepts":5221},[],[],{"space":5223,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5225,"publishedVersion":349,"revision":62,"contentType":5227,"locale":29},{"sys":5224},{"type":12,"linkType":13,"id":14},{"sys":5226},{"id":21,"type":12,"linkType":22},{"sys":5228},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5230,"metaTitle":359,"metaDescription":360,"mainTitle":5231,"subtitle":378,"heroImage":5246,"ctaButton":401,"ctaLink":402},[358],{"data":5232,"content":5233,"nodeType":74},{},[5234,5240],{"data":5235,"content":5236,"nodeType":78},{},[5237],{"data":5238,"marks":5239,"value":370,"nodeType":82},{},[],{"data":5241,"content":5242,"nodeType":87},{},[5243],{"data":5244,"marks":5245,"value":377,"nodeType":82},{},[],{"metadata":5247,"sys":5250,"fields":5255},{"tags":5248,"concepts":5249},[],[],{"space":5251,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5253,"publishedVersion":62,"revision":44,"locale":29},{"sys":5252},{"type":12,"linkType":13,"id":14},{"sys":5254},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5256},{"url":393,"details":5257,"fileName":399,"contentType":400},{"size":395,"image":5258},{"width":397,"height":398},{"sys":5260,"fields":5263},{"id":5261,"createdAt":5262},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":5264,"slug":5265,"articleIntro":-1,"category":5266},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[5267],{"metadata":5268,"sys":5271,"fields":5278},{"tags":5269,"concepts":5270},[],[],{"space":5272,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5274,"publishedVersion":349,"revision":62,"contentType":5276,"locale":29},{"sys":5273},{"type":12,"linkType":13,"id":14},{"sys":5275},{"id":21,"type":12,"linkType":22},{"sys":5277},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5279,"metaTitle":359,"metaDescription":360,"mainTitle":5280,"subtitle":378,"heroImage":5295,"ctaButton":401,"ctaLink":402},[358],{"data":5281,"content":5282,"nodeType":74},{},[5283,5289],{"data":5284,"content":5285,"nodeType":78},{},[5286],{"data":5287,"marks":5288,"value":370,"nodeType":82},{},[],{"data":5290,"content":5291,"nodeType":87},{},[5292],{"data":5293,"marks":5294,"value":377,"nodeType":82},{},[],{"metadata":5296,"sys":5299,"fields":5304},{"tags":5297,"concepts":5298},[],[],{"space":5300,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5302,"publishedVersion":62,"revision":44,"locale":29},{"sys":5301},{"type":12,"linkType":13,"id":14},{"sys":5303},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5305},{"url":393,"details":5306,"fileName":399,"contentType":400},{"size":395,"image":5307},{"width":397,"height":398},{"sys":5309,"fields":5312},{"id":5310,"createdAt":5311},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":5313,"slug":5314,"articleIntro":5313,"category":5315},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[5316],{"metadata":5317,"sys":5320,"fields":5327},{"tags":5318,"concepts":5319},[],[],{"space":5321,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5323,"publishedVersion":349,"revision":62,"contentType":5325,"locale":29},{"sys":5322},{"type":12,"linkType":13,"id":14},{"sys":5324},{"id":21,"type":12,"linkType":22},{"sys":5326},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5328,"metaTitle":359,"metaDescription":360,"mainTitle":5329,"subtitle":378,"heroImage":5344,"ctaButton":401,"ctaLink":402},[358],{"data":5330,"content":5331,"nodeType":74},{},[5332,5338],{"data":5333,"content":5334,"nodeType":78},{},[5335],{"data":5336,"marks":5337,"value":370,"nodeType":82},{},[],{"data":5339,"content":5340,"nodeType":87},{},[5341],{"data":5342,"marks":5343,"value":377,"nodeType":82},{},[],{"metadata":5345,"sys":5348,"fields":5353},{"tags":5346,"concepts":5347},[],[],{"space":5349,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5351,"publishedVersion":62,"revision":44,"locale":29},{"sys":5350},{"type":12,"linkType":13,"id":14},{"sys":5352},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5354},{"url":393,"details":5355,"fileName":399,"contentType":400},{"size":395,"image":5356},{"width":397,"height":398},{"sys":5358,"fields":5361},{"id":5359,"createdAt":5360},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":5362,"slug":5363,"articleIntro":5362,"category":5364},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[5365],{"metadata":5366,"sys":5369,"fields":5376},{"tags":5367,"concepts":5368},[],[],{"space":5370,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5372,"publishedVersion":349,"revision":62,"contentType":5374,"locale":29},{"sys":5371},{"type":12,"linkType":13,"id":14},{"sys":5373},{"id":21,"type":12,"linkType":22},{"sys":5375},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5377,"metaTitle":359,"metaDescription":360,"mainTitle":5378,"subtitle":378,"heroImage":5393,"ctaButton":401,"ctaLink":402},[358],{"data":5379,"content":5380,"nodeType":74},{},[5381,5387],{"data":5382,"content":5383,"nodeType":78},{},[5384],{"data":5385,"marks":5386,"value":370,"nodeType":82},{},[],{"data":5388,"content":5389,"nodeType":87},{},[5390],{"data":5391,"marks":5392,"value":377,"nodeType":82},{},[],{"metadata":5394,"sys":5397,"fields":5402},{"tags":5395,"concepts":5396},[],[],{"space":5398,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5400,"publishedVersion":62,"revision":44,"locale":29},{"sys":5399},{"type":12,"linkType":13,"id":14},{"sys":5401},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5403},{"url":393,"details":5404,"fileName":399,"contentType":400},{"size":395,"image":5405},{"width":397,"height":398},{"sys":5407,"fields":5410},{"id":5408,"createdAt":5409},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":5411,"slug":5412,"articleIntro":5411,"category":5413},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[5414],{"metadata":5415,"sys":5418,"fields":5425},{"tags":5416,"concepts":5417},[],[],{"space":5419,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5421,"publishedVersion":349,"revision":62,"contentType":5423,"locale":29},{"sys":5420},{"type":12,"linkType":13,"id":14},{"sys":5422},{"id":21,"type":12,"linkType":22},{"sys":5424},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5426,"metaTitle":359,"metaDescription":360,"mainTitle":5427,"subtitle":378,"heroImage":5442,"ctaButton":401,"ctaLink":402},[358],{"data":5428,"content":5429,"nodeType":74},{},[5430,5436],{"data":5431,"content":5432,"nodeType":78},{},[5433],{"data":5434,"marks":5435,"value":370,"nodeType":82},{},[],{"data":5437,"content":5438,"nodeType":87},{},[5439],{"data":5440,"marks":5441,"value":377,"nodeType":82},{},[],{"metadata":5443,"sys":5446,"fields":5451},{"tags":5444,"concepts":5445},[],[],{"space":5447,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5449,"publishedVersion":62,"revision":44,"locale":29},{"sys":5448},{"type":12,"linkType":13,"id":14},{"sys":5450},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5452},{"url":393,"details":5453,"fileName":399,"contentType":400},{"size":395,"image":5454},{"width":397,"height":398},{"sys":5456,"fields":5459},{"id":5457,"createdAt":5458},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":5460,"slug":5461,"articleIntro":5460,"category":5462},"6471 - Prestations directes","compte-6471-prestations-directes",[5463],{"metadata":5464,"sys":5467,"fields":5474},{"tags":5465,"concepts":5466},[],[],{"space":5468,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5470,"publishedVersion":349,"revision":62,"contentType":5472,"locale":29},{"sys":5469},{"type":12,"linkType":13,"id":14},{"sys":5471},{"id":21,"type":12,"linkType":22},{"sys":5473},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5475,"metaTitle":359,"metaDescription":360,"mainTitle":5476,"subtitle":378,"heroImage":5491,"ctaButton":401,"ctaLink":402},[358],{"data":5477,"content":5478,"nodeType":74},{},[5479,5485],{"data":5480,"content":5481,"nodeType":78},{},[5482],{"data":5483,"marks":5484,"value":370,"nodeType":82},{},[],{"data":5486,"content":5487,"nodeType":87},{},[5488],{"data":5489,"marks":5490,"value":377,"nodeType":82},{},[],{"metadata":5492,"sys":5495,"fields":5500},{"tags":5493,"concepts":5494},[],[],{"space":5496,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5498,"publishedVersion":62,"revision":44,"locale":29},{"sys":5497},{"type":12,"linkType":13,"id":14},{"sys":5499},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5501},{"url":393,"details":5502,"fileName":399,"contentType":400},{"size":395,"image":5503},{"width":397,"height":398},{"sys":5505,"fields":5508},{"id":5506,"createdAt":5507},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":5509,"slug":5510,"articleIntro":5509,"category":5511},"668 - Autres charges financières","compte-668-autres-charges-financieres",[5512],{"metadata":5513,"sys":5516,"fields":5523},{"tags":5514,"concepts":5515},[],[],{"space":5517,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5519,"publishedVersion":349,"revision":62,"contentType":5521,"locale":29},{"sys":5518},{"type":12,"linkType":13,"id":14},{"sys":5520},{"id":21,"type":12,"linkType":22},{"sys":5522},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5524,"metaTitle":359,"metaDescription":360,"mainTitle":5525,"subtitle":378,"heroImage":5540,"ctaButton":401,"ctaLink":402},[358],{"data":5526,"content":5527,"nodeType":74},{},[5528,5534],{"data":5529,"content":5530,"nodeType":78},{},[5531],{"data":5532,"marks":5533,"value":370,"nodeType":82},{},[],{"data":5535,"content":5536,"nodeType":87},{},[5537],{"data":5538,"marks":5539,"value":377,"nodeType":82},{},[],{"metadata":5541,"sys":5544,"fields":5549},{"tags":5542,"concepts":5543},[],[],{"space":5545,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5547,"publishedVersion":62,"revision":44,"locale":29},{"sys":5546},{"type":12,"linkType":13,"id":14},{"sys":5548},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5550},{"url":393,"details":5551,"fileName":399,"contentType":400},{"size":395,"image":5552},{"width":397,"height":398},{"sys":5554,"fields":5557},{"id":5555,"createdAt":5556},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":5558,"slug":5559,"articleIntro":-1,"category":5560},"Compte 6257 - Réceptions","compte-6257-receptions",[5561],{"metadata":5562,"sys":5565,"fields":5572},{"tags":5563,"concepts":5564},[],[],{"space":5566,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5568,"publishedVersion":349,"revision":62,"contentType":5570,"locale":29},{"sys":5567},{"type":12,"linkType":13,"id":14},{"sys":5569},{"id":21,"type":12,"linkType":22},{"sys":5571},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5573,"metaTitle":359,"metaDescription":360,"mainTitle":5574,"subtitle":378,"heroImage":5589,"ctaButton":401,"ctaLink":402},[358],{"data":5575,"content":5576,"nodeType":74},{},[5577,5583],{"data":5578,"content":5579,"nodeType":78},{},[5580],{"data":5581,"marks":5582,"value":370,"nodeType":82},{},[],{"data":5584,"content":5585,"nodeType":87},{},[5586],{"data":5587,"marks":5588,"value":377,"nodeType":82},{},[],{"metadata":5590,"sys":5593,"fields":5598},{"tags":5591,"concepts":5592},[],[],{"space":5594,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5596,"publishedVersion":62,"revision":44,"locale":29},{"sys":5595},{"type":12,"linkType":13,"id":14},{"sys":5597},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5599},{"url":393,"details":5600,"fileName":399,"contentType":400},{"size":395,"image":5601},{"width":397,"height":398},{"sys":5603,"fields":5606},{"id":5604,"createdAt":5605},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":5607,"slug":5608,"articleIntro":5607,"category":5609},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[5610],{"metadata":5611,"sys":5614,"fields":5621},{"tags":5612,"concepts":5613},[],[],{"space":5615,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5617,"publishedVersion":349,"revision":62,"contentType":5619,"locale":29},{"sys":5616},{"type":12,"linkType":13,"id":14},{"sys":5618},{"id":21,"type":12,"linkType":22},{"sys":5620},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5622,"metaTitle":359,"metaDescription":360,"mainTitle":5623,"subtitle":378,"heroImage":5638,"ctaButton":401,"ctaLink":402},[358],{"data":5624,"content":5625,"nodeType":74},{},[5626,5632],{"data":5627,"content":5628,"nodeType":78},{},[5629],{"data":5630,"marks":5631,"value":370,"nodeType":82},{},[],{"data":5633,"content":5634,"nodeType":87},{},[5635],{"data":5636,"marks":5637,"value":377,"nodeType":82},{},[],{"metadata":5639,"sys":5642,"fields":5647},{"tags":5640,"concepts":5641},[],[],{"space":5643,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5645,"publishedVersion":62,"revision":44,"locale":29},{"sys":5644},{"type":12,"linkType":13,"id":14},{"sys":5646},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5648},{"url":393,"details":5649,"fileName":399,"contentType":400},{"size":395,"image":5650},{"width":397,"height":398},{"sys":5652,"fields":5655},{"id":5653,"createdAt":5654},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":5656,"slug":5657,"articleIntro":5656,"category":5658},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[5659],{"metadata":5660,"sys":5663,"fields":5670},{"tags":5661,"concepts":5662},[],[],{"space":5664,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5666,"publishedVersion":349,"revision":62,"contentType":5668,"locale":29},{"sys":5665},{"type":12,"linkType":13,"id":14},{"sys":5667},{"id":21,"type":12,"linkType":22},{"sys":5669},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5671,"metaTitle":359,"metaDescription":360,"mainTitle":5672,"subtitle":378,"heroImage":5687,"ctaButton":401,"ctaLink":402},[358],{"data":5673,"content":5674,"nodeType":74},{},[5675,5681],{"data":5676,"content":5677,"nodeType":78},{},[5678],{"data":5679,"marks":5680,"value":370,"nodeType":82},{},[],{"data":5682,"content":5683,"nodeType":87},{},[5684],{"data":5685,"marks":5686,"value":377,"nodeType":82},{},[],{"metadata":5688,"sys":5691,"fields":5696},{"tags":5689,"concepts":5690},[],[],{"space":5692,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5694,"publishedVersion":62,"revision":44,"locale":29},{"sys":5693},{"type":12,"linkType":13,"id":14},{"sys":5695},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5697},{"url":393,"details":5698,"fileName":399,"contentType":400},{"size":395,"image":5699},{"width":397,"height":398},{"sys":5701,"fields":5704},{"id":5702,"createdAt":5703},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":5705,"slug":5706,"articleIntro":5705,"category":5707},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[5708],{"metadata":5709,"sys":5712,"fields":5719},{"tags":5710,"concepts":5711},[],[],{"space":5713,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5715,"publishedVersion":349,"revision":62,"contentType":5717,"locale":29},{"sys":5714},{"type":12,"linkType":13,"id":14},{"sys":5716},{"id":21,"type":12,"linkType":22},{"sys":5718},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5720,"metaTitle":359,"metaDescription":360,"mainTitle":5721,"subtitle":378,"heroImage":5736,"ctaButton":401,"ctaLink":402},[358],{"data":5722,"content":5723,"nodeType":74},{},[5724,5730],{"data":5725,"content":5726,"nodeType":78},{},[5727],{"data":5728,"marks":5729,"value":370,"nodeType":82},{},[],{"data":5731,"content":5732,"nodeType":87},{},[5733],{"data":5734,"marks":5735,"value":377,"nodeType":82},{},[],{"metadata":5737,"sys":5740,"fields":5745},{"tags":5738,"concepts":5739},[],[],{"space":5741,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5743,"publishedVersion":62,"revision":44,"locale":29},{"sys":5742},{"type":12,"linkType":13,"id":14},{"sys":5744},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5746},{"url":393,"details":5747,"fileName":399,"contentType":400},{"size":395,"image":5748},{"width":397,"height":398},{"sys":5750,"fields":5753},{"id":5751,"createdAt":5752},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":5754,"slug":5755,"articleIntro":5754,"category":5756},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[5757],{"metadata":5758,"sys":5761,"fields":5768},{"tags":5759,"concepts":5760},[],[],{"space":5762,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5764,"publishedVersion":349,"revision":62,"contentType":5766,"locale":29},{"sys":5763},{"type":12,"linkType":13,"id":14},{"sys":5765},{"id":21,"type":12,"linkType":22},{"sys":5767},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5769,"metaTitle":359,"metaDescription":360,"mainTitle":5770,"subtitle":378,"heroImage":5785,"ctaButton":401,"ctaLink":402},[358],{"data":5771,"content":5772,"nodeType":74},{},[5773,5779],{"data":5774,"content":5775,"nodeType":78},{},[5776],{"data":5777,"marks":5778,"value":370,"nodeType":82},{},[],{"data":5780,"content":5781,"nodeType":87},{},[5782],{"data":5783,"marks":5784,"value":377,"nodeType":82},{},[],{"metadata":5786,"sys":5789,"fields":5794},{"tags":5787,"concepts":5788},[],[],{"space":5790,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5792,"publishedVersion":62,"revision":44,"locale":29},{"sys":5791},{"type":12,"linkType":13,"id":14},{"sys":5793},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5795},{"url":393,"details":5796,"fileName":399,"contentType":400},{"size":395,"image":5797},{"width":397,"height":398},{"sys":5799,"fields":5802},{"id":5800,"createdAt":5801},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":5803,"slug":5804,"articleIntro":5803,"category":5805},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[5806],{"metadata":5807,"sys":5810,"fields":5817},{"tags":5808,"concepts":5809},[],[],{"space":5811,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5813,"publishedVersion":349,"revision":62,"contentType":5815,"locale":29},{"sys":5812},{"type":12,"linkType":13,"id":14},{"sys":5814},{"id":21,"type":12,"linkType":22},{"sys":5816},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5818,"metaTitle":359,"metaDescription":360,"mainTitle":5819,"subtitle":378,"heroImage":5834,"ctaButton":401,"ctaLink":402},[358],{"data":5820,"content":5821,"nodeType":74},{},[5822,5828],{"data":5823,"content":5824,"nodeType":78},{},[5825],{"data":5826,"marks":5827,"value":370,"nodeType":82},{},[],{"data":5829,"content":5830,"nodeType":87},{},[5831],{"data":5832,"marks":5833,"value":377,"nodeType":82},{},[],{"metadata":5835,"sys":5838,"fields":5843},{"tags":5836,"concepts":5837},[],[],{"space":5839,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5841,"publishedVersion":62,"revision":44,"locale":29},{"sys":5840},{"type":12,"linkType":13,"id":14},{"sys":5842},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5844},{"url":393,"details":5845,"fileName":399,"contentType":400},{"size":395,"image":5846},{"width":397,"height":398},{"sys":5848,"fields":5851},{"id":5849,"createdAt":5850},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":5852,"slug":5853,"articleIntro":5852,"category":5854},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[5855],{"metadata":5856,"sys":5859,"fields":5866},{"tags":5857,"concepts":5858},[],[],{"space":5860,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5862,"publishedVersion":349,"revision":62,"contentType":5864,"locale":29},{"sys":5861},{"type":12,"linkType":13,"id":14},{"sys":5863},{"id":21,"type":12,"linkType":22},{"sys":5865},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5867,"metaTitle":359,"metaDescription":360,"mainTitle":5868,"subtitle":378,"heroImage":5883,"ctaButton":401,"ctaLink":402},[358],{"data":5869,"content":5870,"nodeType":74},{},[5871,5877],{"data":5872,"content":5873,"nodeType":78},{},[5874],{"data":5875,"marks":5876,"value":370,"nodeType":82},{},[],{"data":5878,"content":5879,"nodeType":87},{},[5880],{"data":5881,"marks":5882,"value":377,"nodeType":82},{},[],{"metadata":5884,"sys":5887,"fields":5892},{"tags":5885,"concepts":5886},[],[],{"space":5888,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5890,"publishedVersion":62,"revision":44,"locale":29},{"sys":5889},{"type":12,"linkType":13,"id":14},{"sys":5891},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5893},{"url":393,"details":5894,"fileName":399,"contentType":400},{"size":395,"image":5895},{"width":397,"height":398},{"sys":5897,"fields":5900},{"id":5898,"createdAt":5899},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":5901,"slug":5902,"articleIntro":5901,"category":5903},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[5904],{"metadata":5905,"sys":5908,"fields":5915},{"tags":5906,"concepts":5907},[],[],{"space":5909,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5911,"publishedVersion":349,"revision":62,"contentType":5913,"locale":29},{"sys":5910},{"type":12,"linkType":13,"id":14},{"sys":5912},{"id":21,"type":12,"linkType":22},{"sys":5914},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5916,"metaTitle":359,"metaDescription":360,"mainTitle":5917,"subtitle":378,"heroImage":5932,"ctaButton":401,"ctaLink":402},[358],{"data":5918,"content":5919,"nodeType":74},{},[5920,5926],{"data":5921,"content":5922,"nodeType":78},{},[5923],{"data":5924,"marks":5925,"value":370,"nodeType":82},{},[],{"data":5927,"content":5928,"nodeType":87},{},[5929],{"data":5930,"marks":5931,"value":377,"nodeType":82},{},[],{"metadata":5933,"sys":5936,"fields":5941},{"tags":5934,"concepts":5935},[],[],{"space":5937,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5939,"publishedVersion":62,"revision":44,"locale":29},{"sys":5938},{"type":12,"linkType":13,"id":14},{"sys":5940},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5942},{"url":393,"details":5943,"fileName":399,"contentType":400},{"size":395,"image":5944},{"width":397,"height":398},{"sys":5946,"fields":5949},{"id":5947,"createdAt":5948},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":5950,"slug":5951,"articleIntro":-1,"category":5952},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[5953],{"metadata":5954,"sys":5957,"fields":5964},{"tags":5955,"concepts":5956},[],[],{"space":5958,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":5960,"publishedVersion":349,"revision":62,"contentType":5962,"locale":29},{"sys":5959},{"type":12,"linkType":13,"id":14},{"sys":5961},{"id":21,"type":12,"linkType":22},{"sys":5963},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":5965,"metaTitle":359,"metaDescription":360,"mainTitle":5966,"subtitle":378,"heroImage":5981,"ctaButton":401,"ctaLink":402},[358],{"data":5967,"content":5968,"nodeType":74},{},[5969,5975],{"data":5970,"content":5971,"nodeType":78},{},[5972],{"data":5973,"marks":5974,"value":370,"nodeType":82},{},[],{"data":5976,"content":5977,"nodeType":87},{},[5978],{"data":5979,"marks":5980,"value":377,"nodeType":82},{},[],{"metadata":5982,"sys":5985,"fields":5990},{"tags":5983,"concepts":5984},[],[],{"space":5986,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":5988,"publishedVersion":62,"revision":44,"locale":29},{"sys":5987},{"type":12,"linkType":13,"id":14},{"sys":5989},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":5991},{"url":393,"details":5992,"fileName":399,"contentType":400},{"size":395,"image":5993},{"width":397,"height":398},{"sys":5995,"fields":5998},{"id":5996,"createdAt":5997},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":5999,"slug":6000,"articleIntro":5999,"category":6001},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[6002],{"metadata":6003,"sys":6006,"fields":6013},{"tags":6004,"concepts":6005},[],[],{"space":6007,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6009,"publishedVersion":349,"revision":62,"contentType":6011,"locale":29},{"sys":6008},{"type":12,"linkType":13,"id":14},{"sys":6010},{"id":21,"type":12,"linkType":22},{"sys":6012},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6014,"metaTitle":359,"metaDescription":360,"mainTitle":6015,"subtitle":378,"heroImage":6030,"ctaButton":401,"ctaLink":402},[358],{"data":6016,"content":6017,"nodeType":74},{},[6018,6024],{"data":6019,"content":6020,"nodeType":78},{},[6021],{"data":6022,"marks":6023,"value":370,"nodeType":82},{},[],{"data":6025,"content":6026,"nodeType":87},{},[6027],{"data":6028,"marks":6029,"value":377,"nodeType":82},{},[],{"metadata":6031,"sys":6034,"fields":6039},{"tags":6032,"concepts":6033},[],[],{"space":6035,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6037,"publishedVersion":62,"revision":44,"locale":29},{"sys":6036},{"type":12,"linkType":13,"id":14},{"sys":6038},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6040},{"url":393,"details":6041,"fileName":399,"contentType":400},{"size":395,"image":6042},{"width":397,"height":398},{"sys":6044,"fields":6047},{"id":6045,"createdAt":6046},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":6048,"slug":6049,"articleIntro":6048,"category":6050},"2313 - Constructions","compte-2313-constructions",[6051],{"metadata":6052,"sys":6055,"fields":6062},{"tags":6053,"concepts":6054},[],[],{"space":6056,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6058,"publishedVersion":349,"revision":62,"contentType":6060,"locale":29},{"sys":6057},{"type":12,"linkType":13,"id":14},{"sys":6059},{"id":21,"type":12,"linkType":22},{"sys":6061},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6063,"metaTitle":359,"metaDescription":360,"mainTitle":6064,"subtitle":378,"heroImage":6079,"ctaButton":401,"ctaLink":402},[358],{"data":6065,"content":6066,"nodeType":74},{},[6067,6073],{"data":6068,"content":6069,"nodeType":78},{},[6070],{"data":6071,"marks":6072,"value":370,"nodeType":82},{},[],{"data":6074,"content":6075,"nodeType":87},{},[6076],{"data":6077,"marks":6078,"value":377,"nodeType":82},{},[],{"metadata":6080,"sys":6083,"fields":6088},{"tags":6081,"concepts":6082},[],[],{"space":6084,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6086,"publishedVersion":62,"revision":44,"locale":29},{"sys":6085},{"type":12,"linkType":13,"id":14},{"sys":6087},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6089},{"url":393,"details":6090,"fileName":399,"contentType":400},{"size":395,"image":6091},{"width":397,"height":398},{"sys":6093,"fields":6096},{"id":6094,"createdAt":6095},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":6097,"slug":6098,"articleIntro":-1,"category":6099},"Compte 705 - Études","compte-705-etudes",[6100],{"metadata":6101,"sys":6104,"fields":6111},{"tags":6102,"concepts":6103},[],[],{"space":6105,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6107,"publishedVersion":349,"revision":62,"contentType":6109,"locale":29},{"sys":6106},{"type":12,"linkType":13,"id":14},{"sys":6108},{"id":21,"type":12,"linkType":22},{"sys":6110},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6112,"metaTitle":359,"metaDescription":360,"mainTitle":6113,"subtitle":378,"heroImage":6128,"ctaButton":401,"ctaLink":402},[358],{"data":6114,"content":6115,"nodeType":74},{},[6116,6122],{"data":6117,"content":6118,"nodeType":78},{},[6119],{"data":6120,"marks":6121,"value":370,"nodeType":82},{},[],{"data":6123,"content":6124,"nodeType":87},{},[6125],{"data":6126,"marks":6127,"value":377,"nodeType":82},{},[],{"metadata":6129,"sys":6132,"fields":6137},{"tags":6130,"concepts":6131},[],[],{"space":6133,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6135,"publishedVersion":62,"revision":44,"locale":29},{"sys":6134},{"type":12,"linkType":13,"id":14},{"sys":6136},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6138},{"url":393,"details":6139,"fileName":399,"contentType":400},{"size":395,"image":6140},{"width":397,"height":398},{"sys":6142,"fields":6145},{"id":6143,"createdAt":6144},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":6146,"slug":6147,"articleIntro":6146,"category":6148},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[6149],{"metadata":6150,"sys":6153,"fields":6160},{"tags":6151,"concepts":6152},[],[],{"space":6154,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6156,"publishedVersion":349,"revision":62,"contentType":6158,"locale":29},{"sys":6155},{"type":12,"linkType":13,"id":14},{"sys":6157},{"id":21,"type":12,"linkType":22},{"sys":6159},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6161,"metaTitle":359,"metaDescription":360,"mainTitle":6162,"subtitle":378,"heroImage":6177,"ctaButton":401,"ctaLink":402},[358],{"data":6163,"content":6164,"nodeType":74},{},[6165,6171],{"data":6166,"content":6167,"nodeType":78},{},[6168],{"data":6169,"marks":6170,"value":370,"nodeType":82},{},[],{"data":6172,"content":6173,"nodeType":87},{},[6174],{"data":6175,"marks":6176,"value":377,"nodeType":82},{},[],{"metadata":6178,"sys":6181,"fields":6186},{"tags":6179,"concepts":6180},[],[],{"space":6182,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6184,"publishedVersion":62,"revision":44,"locale":29},{"sys":6183},{"type":12,"linkType":13,"id":14},{"sys":6185},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6187},{"url":393,"details":6188,"fileName":399,"contentType":400},{"size":395,"image":6189},{"width":397,"height":398},{"sys":6191,"fields":6194},{"id":6192,"createdAt":6193},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":6195,"slug":6196,"articleIntro":6197,"category":6198},"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",[6199],{"metadata":6200,"sys":6203,"fields":6210},{"tags":6201,"concepts":6202},[],[],{"space":6204,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6206,"publishedVersion":349,"revision":62,"contentType":6208,"locale":29},{"sys":6205},{"type":12,"linkType":13,"id":14},{"sys":6207},{"id":21,"type":12,"linkType":22},{"sys":6209},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6211,"metaTitle":359,"metaDescription":360,"mainTitle":6212,"subtitle":378,"heroImage":6227,"ctaButton":401,"ctaLink":402},[358],{"data":6213,"content":6214,"nodeType":74},{},[6215,6221],{"data":6216,"content":6217,"nodeType":78},{},[6218],{"data":6219,"marks":6220,"value":370,"nodeType":82},{},[],{"data":6222,"content":6223,"nodeType":87},{},[6224],{"data":6225,"marks":6226,"value":377,"nodeType":82},{},[],{"metadata":6228,"sys":6231,"fields":6236},{"tags":6229,"concepts":6230},[],[],{"space":6232,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6234,"publishedVersion":62,"revision":44,"locale":29},{"sys":6233},{"type":12,"linkType":13,"id":14},{"sys":6235},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6237},{"url":393,"details":6238,"fileName":399,"contentType":400},{"size":395,"image":6239},{"width":397,"height":398},{"sys":6241,"fields":6244},{"id":6242,"createdAt":6243},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":6245,"slug":6246,"articleIntro":-1,"category":6247},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[6248],{"metadata":6249,"sys":6252,"fields":6259},{"tags":6250,"concepts":6251},[],[],{"space":6253,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6255,"publishedVersion":349,"revision":62,"contentType":6257,"locale":29},{"sys":6254},{"type":12,"linkType":13,"id":14},{"sys":6256},{"id":21,"type":12,"linkType":22},{"sys":6258},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6260,"metaTitle":359,"metaDescription":360,"mainTitle":6261,"subtitle":378,"heroImage":6276,"ctaButton":401,"ctaLink":402},[358],{"data":6262,"content":6263,"nodeType":74},{},[6264,6270],{"data":6265,"content":6266,"nodeType":78},{},[6267],{"data":6268,"marks":6269,"value":370,"nodeType":82},{},[],{"data":6271,"content":6272,"nodeType":87},{},[6273],{"data":6274,"marks":6275,"value":377,"nodeType":82},{},[],{"metadata":6277,"sys":6280,"fields":6285},{"tags":6278,"concepts":6279},[],[],{"space":6281,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6283,"publishedVersion":62,"revision":44,"locale":29},{"sys":6282},{"type":12,"linkType":13,"id":14},{"sys":6284},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6286},{"url":393,"details":6287,"fileName":399,"contentType":400},{"size":395,"image":6288},{"width":397,"height":398},{"sys":6290,"fields":6293},{"id":6291,"createdAt":6292},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":6294,"slug":6295,"articleIntro":6294,"category":6296},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[6297],{"metadata":6298,"sys":6301,"fields":6308},{"tags":6299,"concepts":6300},[],[],{"space":6302,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6304,"publishedVersion":349,"revision":62,"contentType":6306,"locale":29},{"sys":6303},{"type":12,"linkType":13,"id":14},{"sys":6305},{"id":21,"type":12,"linkType":22},{"sys":6307},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6309,"metaTitle":359,"metaDescription":360,"mainTitle":6310,"subtitle":378,"heroImage":6325,"ctaButton":401,"ctaLink":402},[358],{"data":6311,"content":6312,"nodeType":74},{},[6313,6319],{"data":6314,"content":6315,"nodeType":78},{},[6316],{"data":6317,"marks":6318,"value":370,"nodeType":82},{},[],{"data":6320,"content":6321,"nodeType":87},{},[6322],{"data":6323,"marks":6324,"value":377,"nodeType":82},{},[],{"metadata":6326,"sys":6329,"fields":6334},{"tags":6327,"concepts":6328},[],[],{"space":6330,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6332,"publishedVersion":62,"revision":44,"locale":29},{"sys":6331},{"type":12,"linkType":13,"id":14},{"sys":6333},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6335},{"url":393,"details":6336,"fileName":399,"contentType":400},{"size":395,"image":6337},{"width":397,"height":398},{"sys":6339,"fields":6342},{"id":6340,"createdAt":6341},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":6343,"slug":6344,"articleIntro":6343,"category":6345},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[6346],{"metadata":6347,"sys":6350,"fields":6357},{"tags":6348,"concepts":6349},[],[],{"space":6351,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6353,"publishedVersion":349,"revision":62,"contentType":6355,"locale":29},{"sys":6352},{"type":12,"linkType":13,"id":14},{"sys":6354},{"id":21,"type":12,"linkType":22},{"sys":6356},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6358,"metaTitle":359,"metaDescription":360,"mainTitle":6359,"subtitle":378,"heroImage":6374,"ctaButton":401,"ctaLink":402},[358],{"data":6360,"content":6361,"nodeType":74},{},[6362,6368],{"data":6363,"content":6364,"nodeType":78},{},[6365],{"data":6366,"marks":6367,"value":370,"nodeType":82},{},[],{"data":6369,"content":6370,"nodeType":87},{},[6371],{"data":6372,"marks":6373,"value":377,"nodeType":82},{},[],{"metadata":6375,"sys":6378,"fields":6383},{"tags":6376,"concepts":6377},[],[],{"space":6379,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6381,"publishedVersion":62,"revision":44,"locale":29},{"sys":6380},{"type":12,"linkType":13,"id":14},{"sys":6382},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6384},{"url":393,"details":6385,"fileName":399,"contentType":400},{"size":395,"image":6386},{"width":397,"height":398},{"sys":6388,"fields":6391},{"id":6389,"createdAt":6390},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":6392,"slug":6393,"articleIntro":-1,"category":6394},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[6395],{"metadata":6396,"sys":6399,"fields":6406},{"tags":6397,"concepts":6398},[],[],{"space":6400,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6402,"publishedVersion":349,"revision":62,"contentType":6404,"locale":29},{"sys":6401},{"type":12,"linkType":13,"id":14},{"sys":6403},{"id":21,"type":12,"linkType":22},{"sys":6405},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6407,"metaTitle":359,"metaDescription":360,"mainTitle":6408,"subtitle":378,"heroImage":6423,"ctaButton":401,"ctaLink":402},[358],{"data":6409,"content":6410,"nodeType":74},{},[6411,6417],{"data":6412,"content":6413,"nodeType":78},{},[6414],{"data":6415,"marks":6416,"value":370,"nodeType":82},{},[],{"data":6418,"content":6419,"nodeType":87},{},[6420],{"data":6421,"marks":6422,"value":377,"nodeType":82},{},[],{"metadata":6424,"sys":6427,"fields":6432},{"tags":6425,"concepts":6426},[],[],{"space":6428,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6430,"publishedVersion":62,"revision":44,"locale":29},{"sys":6429},{"type":12,"linkType":13,"id":14},{"sys":6431},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6433},{"url":393,"details":6434,"fileName":399,"contentType":400},{"size":395,"image":6435},{"width":397,"height":398},{"sys":6437,"fields":6440},{"id":6438,"createdAt":6439},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":6441,"slug":6442,"articleIntro":6441,"category":6443},"613 - Locations","compte-613-locations",[6444],{"metadata":6445,"sys":6448,"fields":6455},{"tags":6446,"concepts":6447},[],[],{"space":6449,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6451,"publishedVersion":349,"revision":62,"contentType":6453,"locale":29},{"sys":6450},{"type":12,"linkType":13,"id":14},{"sys":6452},{"id":21,"type":12,"linkType":22},{"sys":6454},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6456,"metaTitle":359,"metaDescription":360,"mainTitle":6457,"subtitle":378,"heroImage":6472,"ctaButton":401,"ctaLink":402},[358],{"data":6458,"content":6459,"nodeType":74},{},[6460,6466],{"data":6461,"content":6462,"nodeType":78},{},[6463],{"data":6464,"marks":6465,"value":370,"nodeType":82},{},[],{"data":6467,"content":6468,"nodeType":87},{},[6469],{"data":6470,"marks":6471,"value":377,"nodeType":82},{},[],{"metadata":6473,"sys":6476,"fields":6481},{"tags":6474,"concepts":6475},[],[],{"space":6477,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6479,"publishedVersion":62,"revision":44,"locale":29},{"sys":6478},{"type":12,"linkType":13,"id":14},{"sys":6480},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6482},{"url":393,"details":6483,"fileName":399,"contentType":400},{"size":395,"image":6484},{"width":397,"height":398},{"sys":6486,"fields":6489},{"id":6487,"createdAt":6488},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":6490,"slug":6491,"articleIntro":6490,"category":6492},"Compte 614 - Charges locatives","compte-614-charges-locatives",[6493],{"metadata":6494,"sys":6497,"fields":6504},{"tags":6495,"concepts":6496},[],[],{"space":6498,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6500,"publishedVersion":349,"revision":62,"contentType":6502,"locale":29},{"sys":6499},{"type":12,"linkType":13,"id":14},{"sys":6501},{"id":21,"type":12,"linkType":22},{"sys":6503},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6505,"metaTitle":359,"metaDescription":360,"mainTitle":6506,"subtitle":378,"heroImage":6521,"ctaButton":401,"ctaLink":402},[358],{"data":6507,"content":6508,"nodeType":74},{},[6509,6515],{"data":6510,"content":6511,"nodeType":78},{},[6512],{"data":6513,"marks":6514,"value":370,"nodeType":82},{},[],{"data":6516,"content":6517,"nodeType":87},{},[6518],{"data":6519,"marks":6520,"value":377,"nodeType":82},{},[],{"metadata":6522,"sys":6525,"fields":6530},{"tags":6523,"concepts":6524},[],[],{"space":6526,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6528,"publishedVersion":62,"revision":44,"locale":29},{"sys":6527},{"type":12,"linkType":13,"id":14},{"sys":6529},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6531},{"url":393,"details":6532,"fileName":399,"contentType":400},{"size":395,"image":6533},{"width":397,"height":398},{"sys":6535,"fields":6538},{"id":6536,"createdAt":6537},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":6539,"slug":6540,"articleIntro":6539,"category":6541},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[6542],{"metadata":6543,"sys":6546,"fields":6553},{"tags":6544,"concepts":6545},[],[],{"space":6547,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6549,"publishedVersion":349,"revision":62,"contentType":6551,"locale":29},{"sys":6548},{"type":12,"linkType":13,"id":14},{"sys":6550},{"id":21,"type":12,"linkType":22},{"sys":6552},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6554,"metaTitle":359,"metaDescription":360,"mainTitle":6555,"subtitle":378,"heroImage":6570,"ctaButton":401,"ctaLink":402},[358],{"data":6556,"content":6557,"nodeType":74},{},[6558,6564],{"data":6559,"content":6560,"nodeType":78},{},[6561],{"data":6562,"marks":6563,"value":370,"nodeType":82},{},[],{"data":6565,"content":6566,"nodeType":87},{},[6567],{"data":6568,"marks":6569,"value":377,"nodeType":82},{},[],{"metadata":6571,"sys":6574,"fields":6579},{"tags":6572,"concepts":6573},[],[],{"space":6575,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6577,"publishedVersion":62,"revision":44,"locale":29},{"sys":6576},{"type":12,"linkType":13,"id":14},{"sys":6578},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6580},{"url":393,"details":6581,"fileName":399,"contentType":400},{"size":395,"image":6582},{"width":397,"height":398},{"sys":6584,"fields":6587},{"id":6585,"createdAt":6586},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":6588,"slug":6589,"articleIntro":6588,"category":6590},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[6591],{"metadata":6592,"sys":6595,"fields":6602},{"tags":6593,"concepts":6594},[],[],{"space":6596,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6598,"publishedVersion":349,"revision":62,"contentType":6600,"locale":29},{"sys":6597},{"type":12,"linkType":13,"id":14},{"sys":6599},{"id":21,"type":12,"linkType":22},{"sys":6601},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6603,"metaTitle":359,"metaDescription":360,"mainTitle":6604,"subtitle":378,"heroImage":6619,"ctaButton":401,"ctaLink":402},[358],{"data":6605,"content":6606,"nodeType":74},{},[6607,6613],{"data":6608,"content":6609,"nodeType":78},{},[6610],{"data":6611,"marks":6612,"value":370,"nodeType":82},{},[],{"data":6614,"content":6615,"nodeType":87},{},[6616],{"data":6617,"marks":6618,"value":377,"nodeType":82},{},[],{"metadata":6620,"sys":6623,"fields":6628},{"tags":6621,"concepts":6622},[],[],{"space":6624,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6626,"publishedVersion":62,"revision":44,"locale":29},{"sys":6625},{"type":12,"linkType":13,"id":14},{"sys":6627},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6629},{"url":393,"details":6630,"fileName":399,"contentType":400},{"size":395,"image":6631},{"width":397,"height":398},{"sys":6633,"fields":6636},{"id":6634,"createdAt":6635},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":6637,"slug":6638,"articleIntro":6637,"category":6639},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[6640],{"metadata":6641,"sys":6644,"fields":6651},{"tags":6642,"concepts":6643},[],[],{"space":6645,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6647,"publishedVersion":349,"revision":62,"contentType":6649,"locale":29},{"sys":6646},{"type":12,"linkType":13,"id":14},{"sys":6648},{"id":21,"type":12,"linkType":22},{"sys":6650},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6652,"metaTitle":359,"metaDescription":360,"mainTitle":6653,"subtitle":378,"heroImage":6668,"ctaButton":401,"ctaLink":402},[358],{"data":6654,"content":6655,"nodeType":74},{},[6656,6662],{"data":6657,"content":6658,"nodeType":78},{},[6659],{"data":6660,"marks":6661,"value":370,"nodeType":82},{},[],{"data":6663,"content":6664,"nodeType":87},{},[6665],{"data":6666,"marks":6667,"value":377,"nodeType":82},{},[],{"metadata":6669,"sys":6672,"fields":6677},{"tags":6670,"concepts":6671},[],[],{"space":6673,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6675,"publishedVersion":62,"revision":44,"locale":29},{"sys":6674},{"type":12,"linkType":13,"id":14},{"sys":6676},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6678},{"url":393,"details":6679,"fileName":399,"contentType":400},{"size":395,"image":6680},{"width":397,"height":398},{"sys":6682,"fields":6685},{"id":6683,"createdAt":6684},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":6686,"slug":6687,"articleIntro":6686,"category":6688},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[6689],{"metadata":6690,"sys":6693,"fields":6700},{"tags":6691,"concepts":6692},[],[],{"space":6694,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6696,"publishedVersion":349,"revision":62,"contentType":6698,"locale":29},{"sys":6695},{"type":12,"linkType":13,"id":14},{"sys":6697},{"id":21,"type":12,"linkType":22},{"sys":6699},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6701,"metaTitle":359,"metaDescription":360,"mainTitle":6702,"subtitle":378,"heroImage":6717,"ctaButton":401,"ctaLink":402},[358],{"data":6703,"content":6704,"nodeType":74},{},[6705,6711],{"data":6706,"content":6707,"nodeType":78},{},[6708],{"data":6709,"marks":6710,"value":370,"nodeType":82},{},[],{"data":6712,"content":6713,"nodeType":87},{},[6714],{"data":6715,"marks":6716,"value":377,"nodeType":82},{},[],{"metadata":6718,"sys":6721,"fields":6726},{"tags":6719,"concepts":6720},[],[],{"space":6722,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6724,"publishedVersion":62,"revision":44,"locale":29},{"sys":6723},{"type":12,"linkType":13,"id":14},{"sys":6725},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6727},{"url":393,"details":6728,"fileName":399,"contentType":400},{"size":395,"image":6729},{"width":397,"height":398},{"sys":6731,"fields":6734},{"id":6732,"createdAt":6733},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":6735,"slug":6736,"articleIntro":-1,"category":6737},"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",[6738],{"metadata":6739,"sys":6742,"fields":6749},{"tags":6740,"concepts":6741},[],[],{"space":6743,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6745,"publishedVersion":349,"revision":62,"contentType":6747,"locale":29},{"sys":6744},{"type":12,"linkType":13,"id":14},{"sys":6746},{"id":21,"type":12,"linkType":22},{"sys":6748},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6750,"metaTitle":359,"metaDescription":360,"mainTitle":6751,"subtitle":378,"heroImage":6766,"ctaButton":401,"ctaLink":402},[358],{"data":6752,"content":6753,"nodeType":74},{},[6754,6760],{"data":6755,"content":6756,"nodeType":78},{},[6757],{"data":6758,"marks":6759,"value":370,"nodeType":82},{},[],{"data":6761,"content":6762,"nodeType":87},{},[6763],{"data":6764,"marks":6765,"value":377,"nodeType":82},{},[],{"metadata":6767,"sys":6770,"fields":6775},{"tags":6768,"concepts":6769},[],[],{"space":6771,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6773,"publishedVersion":62,"revision":44,"locale":29},{"sys":6772},{"type":12,"linkType":13,"id":14},{"sys":6774},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6776},{"url":393,"details":6777,"fileName":399,"contentType":400},{"size":395,"image":6778},{"width":397,"height":398},{"sys":6780,"fields":6783},{"id":6781,"createdAt":6782},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":6784,"slug":6785,"articleIntro":6784,"category":6786},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[6787],{"metadata":6788,"sys":6791,"fields":6798},{"tags":6789,"concepts":6790},[],[],{"space":6792,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6794,"publishedVersion":349,"revision":62,"contentType":6796,"locale":29},{"sys":6793},{"type":12,"linkType":13,"id":14},{"sys":6795},{"id":21,"type":12,"linkType":22},{"sys":6797},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6799,"metaTitle":359,"metaDescription":360,"mainTitle":6800,"subtitle":378,"heroImage":6815,"ctaButton":401,"ctaLink":402},[358],{"data":6801,"content":6802,"nodeType":74},{},[6803,6809],{"data":6804,"content":6805,"nodeType":78},{},[6806],{"data":6807,"marks":6808,"value":370,"nodeType":82},{},[],{"data":6810,"content":6811,"nodeType":87},{},[6812],{"data":6813,"marks":6814,"value":377,"nodeType":82},{},[],{"metadata":6816,"sys":6819,"fields":6824},{"tags":6817,"concepts":6818},[],[],{"space":6820,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6822,"publishedVersion":62,"revision":44,"locale":29},{"sys":6821},{"type":12,"linkType":13,"id":14},{"sys":6823},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6825},{"url":393,"details":6826,"fileName":399,"contentType":400},{"size":395,"image":6827},{"width":397,"height":398},{"sys":6829,"fields":6832},{"id":6830,"createdAt":6831},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":6833,"slug":6834,"articleIntro":6833,"category":6835},"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",[6836],{"metadata":6837,"sys":6840,"fields":6847},{"tags":6838,"concepts":6839},[],[],{"space":6841,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6843,"publishedVersion":349,"revision":62,"contentType":6845,"locale":29},{"sys":6842},{"type":12,"linkType":13,"id":14},{"sys":6844},{"id":21,"type":12,"linkType":22},{"sys":6846},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6848,"metaTitle":359,"metaDescription":360,"mainTitle":6849,"subtitle":378,"heroImage":6864,"ctaButton":401,"ctaLink":402},[358],{"data":6850,"content":6851,"nodeType":74},{},[6852,6858],{"data":6853,"content":6854,"nodeType":78},{},[6855],{"data":6856,"marks":6857,"value":370,"nodeType":82},{},[],{"data":6859,"content":6860,"nodeType":87},{},[6861],{"data":6862,"marks":6863,"value":377,"nodeType":82},{},[],{"metadata":6865,"sys":6868,"fields":6873},{"tags":6866,"concepts":6867},[],[],{"space":6869,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6871,"publishedVersion":62,"revision":44,"locale":29},{"sys":6870},{"type":12,"linkType":13,"id":14},{"sys":6872},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6874},{"url":393,"details":6875,"fileName":399,"contentType":400},{"size":395,"image":6876},{"width":397,"height":398},{"sys":6878,"fields":6881},{"id":6879,"createdAt":6880},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":6882,"slug":6883,"articleIntro":6884,"category":6885},"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.",[6886],{"metadata":6887,"sys":6890,"fields":6897},{"tags":6888,"concepts":6889},[],[],{"space":6891,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6893,"publishedVersion":349,"revision":62,"contentType":6895,"locale":29},{"sys":6892},{"type":12,"linkType":13,"id":14},{"sys":6894},{"id":21,"type":12,"linkType":22},{"sys":6896},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6898,"metaTitle":359,"metaDescription":360,"mainTitle":6899,"subtitle":378,"heroImage":6914,"ctaButton":401,"ctaLink":402},[358],{"data":6900,"content":6901,"nodeType":74},{},[6902,6908],{"data":6903,"content":6904,"nodeType":78},{},[6905],{"data":6906,"marks":6907,"value":370,"nodeType":82},{},[],{"data":6909,"content":6910,"nodeType":87},{},[6911],{"data":6912,"marks":6913,"value":377,"nodeType":82},{},[],{"metadata":6915,"sys":6918,"fields":6923},{"tags":6916,"concepts":6917},[],[],{"space":6919,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6921,"publishedVersion":62,"revision":44,"locale":29},{"sys":6920},{"type":12,"linkType":13,"id":14},{"sys":6922},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6924},{"url":393,"details":6925,"fileName":399,"contentType":400},{"size":395,"image":6926},{"width":397,"height":398},{"sys":6928,"fields":6931},{"id":6929,"createdAt":6930},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":6932,"slug":6933,"articleIntro":-1,"category":6934},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[6935],{"metadata":6936,"sys":6939,"fields":6946},{"tags":6937,"concepts":6938},[],[],{"space":6940,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6942,"publishedVersion":349,"revision":62,"contentType":6944,"locale":29},{"sys":6941},{"type":12,"linkType":13,"id":14},{"sys":6943},{"id":21,"type":12,"linkType":22},{"sys":6945},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6947,"metaTitle":359,"metaDescription":360,"mainTitle":6948,"subtitle":378,"heroImage":6963,"ctaButton":401,"ctaLink":402},[358],{"data":6949,"content":6950,"nodeType":74},{},[6951,6957],{"data":6952,"content":6953,"nodeType":78},{},[6954],{"data":6955,"marks":6956,"value":370,"nodeType":82},{},[],{"data":6958,"content":6959,"nodeType":87},{},[6960],{"data":6961,"marks":6962,"value":377,"nodeType":82},{},[],{"metadata":6964,"sys":6967,"fields":6972},{"tags":6965,"concepts":6966},[],[],{"space":6968,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":6970,"publishedVersion":62,"revision":44,"locale":29},{"sys":6969},{"type":12,"linkType":13,"id":14},{"sys":6971},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":6973},{"url":393,"details":6974,"fileName":399,"contentType":400},{"size":395,"image":6975},{"width":397,"height":398},{"sys":6977,"fields":6980},{"id":6978,"createdAt":6979},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":6981,"slug":6982,"articleIntro":6981,"category":6983},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[6984],{"metadata":6985,"sys":6988,"fields":6995},{"tags":6986,"concepts":6987},[],[],{"space":6989,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":6991,"publishedVersion":349,"revision":62,"contentType":6993,"locale":29},{"sys":6990},{"type":12,"linkType":13,"id":14},{"sys":6992},{"id":21,"type":12,"linkType":22},{"sys":6994},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":6996,"metaTitle":359,"metaDescription":360,"mainTitle":6997,"subtitle":378,"heroImage":7012,"ctaButton":401,"ctaLink":402},[358],{"data":6998,"content":6999,"nodeType":74},{},[7000,7006],{"data":7001,"content":7002,"nodeType":78},{},[7003],{"data":7004,"marks":7005,"value":370,"nodeType":82},{},[],{"data":7007,"content":7008,"nodeType":87},{},[7009],{"data":7010,"marks":7011,"value":377,"nodeType":82},{},[],{"metadata":7013,"sys":7016,"fields":7021},{"tags":7014,"concepts":7015},[],[],{"space":7017,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7019,"publishedVersion":62,"revision":44,"locale":29},{"sys":7018},{"type":12,"linkType":13,"id":14},{"sys":7020},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7022},{"url":393,"details":7023,"fileName":399,"contentType":400},{"size":395,"image":7024},{"width":397,"height":398},{"sys":7026,"fields":7029},{"id":7027,"createdAt":7028},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":7030,"slug":7031,"articleIntro":7030,"category":7032},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[7033],{"metadata":7034,"sys":7037,"fields":7044},{"tags":7035,"concepts":7036},[],[],{"space":7038,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7040,"publishedVersion":349,"revision":62,"contentType":7042,"locale":29},{"sys":7039},{"type":12,"linkType":13,"id":14},{"sys":7041},{"id":21,"type":12,"linkType":22},{"sys":7043},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7045,"metaTitle":359,"metaDescription":360,"mainTitle":7046,"subtitle":378,"heroImage":7061,"ctaButton":401,"ctaLink":402},[358],{"data":7047,"content":7048,"nodeType":74},{},[7049,7055],{"data":7050,"content":7051,"nodeType":78},{},[7052],{"data":7053,"marks":7054,"value":370,"nodeType":82},{},[],{"data":7056,"content":7057,"nodeType":87},{},[7058],{"data":7059,"marks":7060,"value":377,"nodeType":82},{},[],{"metadata":7062,"sys":7065,"fields":7070},{"tags":7063,"concepts":7064},[],[],{"space":7066,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7068,"publishedVersion":62,"revision":44,"locale":29},{"sys":7067},{"type":12,"linkType":13,"id":14},{"sys":7069},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7071},{"url":393,"details":7072,"fileName":399,"contentType":400},{"size":395,"image":7073},{"width":397,"height":398},{"sys":7075,"fields":7078},{"id":7076,"createdAt":7077},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":7079,"slug":7080,"articleIntro":7079,"category":7081},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[7082],{"metadata":7083,"sys":7086,"fields":7093},{"tags":7084,"concepts":7085},[],[],{"space":7087,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7089,"publishedVersion":349,"revision":62,"contentType":7091,"locale":29},{"sys":7088},{"type":12,"linkType":13,"id":14},{"sys":7090},{"id":21,"type":12,"linkType":22},{"sys":7092},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7094,"metaTitle":359,"metaDescription":360,"mainTitle":7095,"subtitle":378,"heroImage":7110,"ctaButton":401,"ctaLink":402},[358],{"data":7096,"content":7097,"nodeType":74},{},[7098,7104],{"data":7099,"content":7100,"nodeType":78},{},[7101],{"data":7102,"marks":7103,"value":370,"nodeType":82},{},[],{"data":7105,"content":7106,"nodeType":87},{},[7107],{"data":7108,"marks":7109,"value":377,"nodeType":82},{},[],{"metadata":7111,"sys":7114,"fields":7119},{"tags":7112,"concepts":7113},[],[],{"space":7115,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7117,"publishedVersion":62,"revision":44,"locale":29},{"sys":7116},{"type":12,"linkType":13,"id":14},{"sys":7118},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7120},{"url":393,"details":7121,"fileName":399,"contentType":400},{"size":395,"image":7122},{"width":397,"height":398},{"sys":7124,"fields":7127},{"id":7125,"createdAt":7126},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":7128,"slug":7129,"articleIntro":-1,"category":7130},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[7131],{"metadata":7132,"sys":7135,"fields":7142},{"tags":7133,"concepts":7134},[],[],{"space":7136,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7138,"publishedVersion":349,"revision":62,"contentType":7140,"locale":29},{"sys":7137},{"type":12,"linkType":13,"id":14},{"sys":7139},{"id":21,"type":12,"linkType":22},{"sys":7141},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7143,"metaTitle":359,"metaDescription":360,"mainTitle":7144,"subtitle":378,"heroImage":7159,"ctaButton":401,"ctaLink":402},[358],{"data":7145,"content":7146,"nodeType":74},{},[7147,7153],{"data":7148,"content":7149,"nodeType":78},{},[7150],{"data":7151,"marks":7152,"value":370,"nodeType":82},{},[],{"data":7154,"content":7155,"nodeType":87},{},[7156],{"data":7157,"marks":7158,"value":377,"nodeType":82},{},[],{"metadata":7160,"sys":7163,"fields":7168},{"tags":7161,"concepts":7162},[],[],{"space":7164,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7166,"publishedVersion":62,"revision":44,"locale":29},{"sys":7165},{"type":12,"linkType":13,"id":14},{"sys":7167},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7169},{"url":393,"details":7170,"fileName":399,"contentType":400},{"size":395,"image":7171},{"width":397,"height":398},{"sys":7173,"fields":7176},{"id":7174,"createdAt":7175},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":7177,"slug":7178,"articleIntro":7177,"category":7179},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[7180],{"metadata":7181,"sys":7184,"fields":7191},{"tags":7182,"concepts":7183},[],[],{"space":7185,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7187,"publishedVersion":349,"revision":62,"contentType":7189,"locale":29},{"sys":7186},{"type":12,"linkType":13,"id":14},{"sys":7188},{"id":21,"type":12,"linkType":22},{"sys":7190},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7192,"metaTitle":359,"metaDescription":360,"mainTitle":7193,"subtitle":378,"heroImage":7208,"ctaButton":401,"ctaLink":402},[358],{"data":7194,"content":7195,"nodeType":74},{},[7196,7202],{"data":7197,"content":7198,"nodeType":78},{},[7199],{"data":7200,"marks":7201,"value":370,"nodeType":82},{},[],{"data":7203,"content":7204,"nodeType":87},{},[7205],{"data":7206,"marks":7207,"value":377,"nodeType":82},{},[],{"metadata":7209,"sys":7212,"fields":7217},{"tags":7210,"concepts":7211},[],[],{"space":7213,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7215,"publishedVersion":62,"revision":44,"locale":29},{"sys":7214},{"type":12,"linkType":13,"id":14},{"sys":7216},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7218},{"url":393,"details":7219,"fileName":399,"contentType":400},{"size":395,"image":7220},{"width":397,"height":398},{"sys":7222,"fields":7225},{"id":7223,"createdAt":7224},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":7226,"slug":7227,"articleIntro":7226,"category":7228},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[7229],{"metadata":7230,"sys":7233,"fields":7240},{"tags":7231,"concepts":7232},[],[],{"space":7234,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7236,"publishedVersion":349,"revision":62,"contentType":7238,"locale":29},{"sys":7235},{"type":12,"linkType":13,"id":14},{"sys":7237},{"id":21,"type":12,"linkType":22},{"sys":7239},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7241,"metaTitle":359,"metaDescription":360,"mainTitle":7242,"subtitle":378,"heroImage":7257,"ctaButton":401,"ctaLink":402},[358],{"data":7243,"content":7244,"nodeType":74},{},[7245,7251],{"data":7246,"content":7247,"nodeType":78},{},[7248],{"data":7249,"marks":7250,"value":370,"nodeType":82},{},[],{"data":7252,"content":7253,"nodeType":87},{},[7254],{"data":7255,"marks":7256,"value":377,"nodeType":82},{},[],{"metadata":7258,"sys":7261,"fields":7266},{"tags":7259,"concepts":7260},[],[],{"space":7262,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7264,"publishedVersion":62,"revision":44,"locale":29},{"sys":7263},{"type":12,"linkType":13,"id":14},{"sys":7265},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7267},{"url":393,"details":7268,"fileName":399,"contentType":400},{"size":395,"image":7269},{"width":397,"height":398},{"sys":7271,"fields":7274},{"id":7272,"createdAt":7273},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":7275,"slug":7276,"articleIntro":-1,"category":7277},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[7278],{"metadata":7279,"sys":7282,"fields":7289},{"tags":7280,"concepts":7281},[],[],{"space":7283,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7285,"publishedVersion":349,"revision":62,"contentType":7287,"locale":29},{"sys":7284},{"type":12,"linkType":13,"id":14},{"sys":7286},{"id":21,"type":12,"linkType":22},{"sys":7288},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7290,"metaTitle":359,"metaDescription":360,"mainTitle":7291,"subtitle":378,"heroImage":7306,"ctaButton":401,"ctaLink":402},[358],{"data":7292,"content":7293,"nodeType":74},{},[7294,7300],{"data":7295,"content":7296,"nodeType":78},{},[7297],{"data":7298,"marks":7299,"value":370,"nodeType":82},{},[],{"data":7301,"content":7302,"nodeType":87},{},[7303],{"data":7304,"marks":7305,"value":377,"nodeType":82},{},[],{"metadata":7307,"sys":7310,"fields":7315},{"tags":7308,"concepts":7309},[],[],{"space":7311,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7313,"publishedVersion":62,"revision":44,"locale":29},{"sys":7312},{"type":12,"linkType":13,"id":14},{"sys":7314},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7316},{"url":393,"details":7317,"fileName":399,"contentType":400},{"size":395,"image":7318},{"width":397,"height":398},{"sys":7320,"fields":7323},{"id":7321,"createdAt":7322},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":7324,"slug":7325,"articleIntro":7324,"category":7326},"Compte 6412 - Congés payés","compte-6412-conges-payes",[7327],{"metadata":7328,"sys":7331,"fields":7338},{"tags":7329,"concepts":7330},[],[],{"space":7332,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7334,"publishedVersion":349,"revision":62,"contentType":7336,"locale":29},{"sys":7333},{"type":12,"linkType":13,"id":14},{"sys":7335},{"id":21,"type":12,"linkType":22},{"sys":7337},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7339,"metaTitle":359,"metaDescription":360,"mainTitle":7340,"subtitle":378,"heroImage":7355,"ctaButton":401,"ctaLink":402},[358],{"data":7341,"content":7342,"nodeType":74},{},[7343,7349],{"data":7344,"content":7345,"nodeType":78},{},[7346],{"data":7347,"marks":7348,"value":370,"nodeType":82},{},[],{"data":7350,"content":7351,"nodeType":87},{},[7352],{"data":7353,"marks":7354,"value":377,"nodeType":82},{},[],{"metadata":7356,"sys":7359,"fields":7364},{"tags":7357,"concepts":7358},[],[],{"space":7360,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7362,"publishedVersion":62,"revision":44,"locale":29},{"sys":7361},{"type":12,"linkType":13,"id":14},{"sys":7363},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7365},{"url":393,"details":7366,"fileName":399,"contentType":400},{"size":395,"image":7367},{"width":397,"height":398},{"sys":7369,"fields":7372},{"id":7370,"createdAt":7371},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":7373,"slug":7374,"articleIntro":7373,"category":7375},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[7376],{"metadata":7377,"sys":7380,"fields":7387},{"tags":7378,"concepts":7379},[],[],{"space":7381,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7383,"publishedVersion":349,"revision":62,"contentType":7385,"locale":29},{"sys":7382},{"type":12,"linkType":13,"id":14},{"sys":7384},{"id":21,"type":12,"linkType":22},{"sys":7386},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7388,"metaTitle":359,"metaDescription":360,"mainTitle":7389,"subtitle":378,"heroImage":7404,"ctaButton":401,"ctaLink":402},[358],{"data":7390,"content":7391,"nodeType":74},{},[7392,7398],{"data":7393,"content":7394,"nodeType":78},{},[7395],{"data":7396,"marks":7397,"value":370,"nodeType":82},{},[],{"data":7399,"content":7400,"nodeType":87},{},[7401],{"data":7402,"marks":7403,"value":377,"nodeType":82},{},[],{"metadata":7405,"sys":7408,"fields":7413},{"tags":7406,"concepts":7407},[],[],{"space":7409,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7411,"publishedVersion":62,"revision":44,"locale":29},{"sys":7410},{"type":12,"linkType":13,"id":14},{"sys":7412},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7414},{"url":393,"details":7415,"fileName":399,"contentType":400},{"size":395,"image":7416},{"width":397,"height":398},{"sys":7418,"fields":7421},{"id":7419,"createdAt":7420},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":7422,"slug":7423,"articleIntro":7422,"category":7424},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[7425],{"metadata":7426,"sys":7429,"fields":7436},{"tags":7427,"concepts":7428},[],[],{"space":7430,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7432,"publishedVersion":349,"revision":62,"contentType":7434,"locale":29},{"sys":7431},{"type":12,"linkType":13,"id":14},{"sys":7433},{"id":21,"type":12,"linkType":22},{"sys":7435},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7437,"metaTitle":359,"metaDescription":360,"mainTitle":7438,"subtitle":378,"heroImage":7453,"ctaButton":401,"ctaLink":402},[358],{"data":7439,"content":7440,"nodeType":74},{},[7441,7447],{"data":7442,"content":7443,"nodeType":78},{},[7444],{"data":7445,"marks":7446,"value":370,"nodeType":82},{},[],{"data":7448,"content":7449,"nodeType":87},{},[7450],{"data":7451,"marks":7452,"value":377,"nodeType":82},{},[],{"metadata":7454,"sys":7457,"fields":7462},{"tags":7455,"concepts":7456},[],[],{"space":7458,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7460,"publishedVersion":62,"revision":44,"locale":29},{"sys":7459},{"type":12,"linkType":13,"id":14},{"sys":7461},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7463},{"url":393,"details":7464,"fileName":399,"contentType":400},{"size":395,"image":7465},{"width":397,"height":398},{"sys":7467,"fields":7470},{"id":7468,"createdAt":7469},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":7471,"slug":7472,"articleIntro":7471,"category":7473},"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",[7474],{"metadata":7475,"sys":7478,"fields":7485},{"tags":7476,"concepts":7477},[],[],{"space":7479,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7481,"publishedVersion":349,"revision":62,"contentType":7483,"locale":29},{"sys":7480},{"type":12,"linkType":13,"id":14},{"sys":7482},{"id":21,"type":12,"linkType":22},{"sys":7484},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7486,"metaTitle":359,"metaDescription":360,"mainTitle":7487,"subtitle":378,"heroImage":7502,"ctaButton":401,"ctaLink":402},[358],{"data":7488,"content":7489,"nodeType":74},{},[7490,7496],{"data":7491,"content":7492,"nodeType":78},{},[7493],{"data":7494,"marks":7495,"value":370,"nodeType":82},{},[],{"data":7497,"content":7498,"nodeType":87},{},[7499],{"data":7500,"marks":7501,"value":377,"nodeType":82},{},[],{"metadata":7503,"sys":7506,"fields":7511},{"tags":7504,"concepts":7505},[],[],{"space":7507,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7509,"publishedVersion":62,"revision":44,"locale":29},{"sys":7508},{"type":12,"linkType":13,"id":14},{"sys":7510},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7512},{"url":393,"details":7513,"fileName":399,"contentType":400},{"size":395,"image":7514},{"width":397,"height":398},{"sys":7516,"fields":7519},{"id":7517,"createdAt":7518},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":7520,"slug":7521,"articleIntro":7520,"category":7522},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[7523],{"metadata":7524,"sys":7527,"fields":7534},{"tags":7525,"concepts":7526},[],[],{"space":7528,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7530,"publishedVersion":349,"revision":62,"contentType":7532,"locale":29},{"sys":7529},{"type":12,"linkType":13,"id":14},{"sys":7531},{"id":21,"type":12,"linkType":22},{"sys":7533},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7535,"metaTitle":359,"metaDescription":360,"mainTitle":7536,"subtitle":378,"heroImage":7551,"ctaButton":401,"ctaLink":402},[358],{"data":7537,"content":7538,"nodeType":74},{},[7539,7545],{"data":7540,"content":7541,"nodeType":78},{},[7542],{"data":7543,"marks":7544,"value":370,"nodeType":82},{},[],{"data":7546,"content":7547,"nodeType":87},{},[7548],{"data":7549,"marks":7550,"value":377,"nodeType":82},{},[],{"metadata":7552,"sys":7555,"fields":7560},{"tags":7553,"concepts":7554},[],[],{"space":7556,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7558,"publishedVersion":62,"revision":44,"locale":29},{"sys":7557},{"type":12,"linkType":13,"id":14},{"sys":7559},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7561},{"url":393,"details":7562,"fileName":399,"contentType":400},{"size":395,"image":7563},{"width":397,"height":398},{"sys":7565,"fields":7568},{"id":7566,"createdAt":7567},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":7569,"slug":7570,"articleIntro":7569,"category":7571},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[7572],{"metadata":7573,"sys":7576,"fields":7583},{"tags":7574,"concepts":7575},[],[],{"space":7577,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7579,"publishedVersion":349,"revision":62,"contentType":7581,"locale":29},{"sys":7578},{"type":12,"linkType":13,"id":14},{"sys":7580},{"id":21,"type":12,"linkType":22},{"sys":7582},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7584,"metaTitle":359,"metaDescription":360,"mainTitle":7585,"subtitle":378,"heroImage":7600,"ctaButton":401,"ctaLink":402},[358],{"data":7586,"content":7587,"nodeType":74},{},[7588,7594],{"data":7589,"content":7590,"nodeType":78},{},[7591],{"data":7592,"marks":7593,"value":370,"nodeType":82},{},[],{"data":7595,"content":7596,"nodeType":87},{},[7597],{"data":7598,"marks":7599,"value":377,"nodeType":82},{},[],{"metadata":7601,"sys":7604,"fields":7609},{"tags":7602,"concepts":7603},[],[],{"space":7605,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7607,"publishedVersion":62,"revision":44,"locale":29},{"sys":7606},{"type":12,"linkType":13,"id":14},{"sys":7608},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7610},{"url":393,"details":7611,"fileName":399,"contentType":400},{"size":395,"image":7612},{"width":397,"height":398},{"sys":7614,"fields":7617},{"id":7615,"createdAt":7616},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":7618,"slug":7619,"articleIntro":-1,"category":7620},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[7621],{"metadata":7622,"sys":7625,"fields":7632},{"tags":7623,"concepts":7624},[],[],{"space":7626,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7628,"publishedVersion":349,"revision":62,"contentType":7630,"locale":29},{"sys":7627},{"type":12,"linkType":13,"id":14},{"sys":7629},{"id":21,"type":12,"linkType":22},{"sys":7631},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7633,"metaTitle":359,"metaDescription":360,"mainTitle":7634,"subtitle":378,"heroImage":7649,"ctaButton":401,"ctaLink":402},[358],{"data":7635,"content":7636,"nodeType":74},{},[7637,7643],{"data":7638,"content":7639,"nodeType":78},{},[7640],{"data":7641,"marks":7642,"value":370,"nodeType":82},{},[],{"data":7644,"content":7645,"nodeType":87},{},[7646],{"data":7647,"marks":7648,"value":377,"nodeType":82},{},[],{"metadata":7650,"sys":7653,"fields":7658},{"tags":7651,"concepts":7652},[],[],{"space":7654,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7656,"publishedVersion":62,"revision":44,"locale":29},{"sys":7655},{"type":12,"linkType":13,"id":14},{"sys":7657},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7659},{"url":393,"details":7660,"fileName":399,"contentType":400},{"size":395,"image":7661},{"width":397,"height":398},{"sys":7663,"fields":7666},{"id":7664,"createdAt":7665},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":7667,"slug":7668,"articleIntro":-1,"category":7669},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[7670],{"metadata":7671,"sys":7674,"fields":7681},{"tags":7672,"concepts":7673},[],[],{"space":7675,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7677,"publishedVersion":349,"revision":62,"contentType":7679,"locale":29},{"sys":7676},{"type":12,"linkType":13,"id":14},{"sys":7678},{"id":21,"type":12,"linkType":22},{"sys":7680},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7682,"metaTitle":359,"metaDescription":360,"mainTitle":7683,"subtitle":378,"heroImage":7698,"ctaButton":401,"ctaLink":402},[358],{"data":7684,"content":7685,"nodeType":74},{},[7686,7692],{"data":7687,"content":7688,"nodeType":78},{},[7689],{"data":7690,"marks":7691,"value":370,"nodeType":82},{},[],{"data":7693,"content":7694,"nodeType":87},{},[7695],{"data":7696,"marks":7697,"value":377,"nodeType":82},{},[],{"metadata":7699,"sys":7702,"fields":7707},{"tags":7700,"concepts":7701},[],[],{"space":7703,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7705,"publishedVersion":62,"revision":44,"locale":29},{"sys":7704},{"type":12,"linkType":13,"id":14},{"sys":7706},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7708},{"url":393,"details":7709,"fileName":399,"contentType":400},{"size":395,"image":7710},{"width":397,"height":398},{"sys":7712,"fields":7715},{"id":7713,"createdAt":7714},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":7716,"slug":7717,"articleIntro":7716,"category":7718},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[7719],{"metadata":7720,"sys":7723,"fields":7730},{"tags":7721,"concepts":7722},[],[],{"space":7724,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7726,"publishedVersion":349,"revision":62,"contentType":7728,"locale":29},{"sys":7725},{"type":12,"linkType":13,"id":14},{"sys":7727},{"id":21,"type":12,"linkType":22},{"sys":7729},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7731,"metaTitle":359,"metaDescription":360,"mainTitle":7732,"subtitle":378,"heroImage":7747,"ctaButton":401,"ctaLink":402},[358],{"data":7733,"content":7734,"nodeType":74},{},[7735,7741],{"data":7736,"content":7737,"nodeType":78},{},[7738],{"data":7739,"marks":7740,"value":370,"nodeType":82},{},[],{"data":7742,"content":7743,"nodeType":87},{},[7744],{"data":7745,"marks":7746,"value":377,"nodeType":82},{},[],{"metadata":7748,"sys":7751,"fields":7756},{"tags":7749,"concepts":7750},[],[],{"space":7752,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7754,"publishedVersion":62,"revision":44,"locale":29},{"sys":7753},{"type":12,"linkType":13,"id":14},{"sys":7755},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7757},{"url":393,"details":7758,"fileName":399,"contentType":400},{"size":395,"image":7759},{"width":397,"height":398},{"sys":7761,"fields":7764},{"id":7762,"createdAt":7763},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":7765,"slug":7766,"articleIntro":-1,"category":7767},"Compte 518 - Intérêts courus","compte-518-interets-courus",[7768],{"metadata":7769,"sys":7772,"fields":7779},{"tags":7770,"concepts":7771},[],[],{"space":7773,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7775,"publishedVersion":349,"revision":62,"contentType":7777,"locale":29},{"sys":7774},{"type":12,"linkType":13,"id":14},{"sys":7776},{"id":21,"type":12,"linkType":22},{"sys":7778},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7780,"metaTitle":359,"metaDescription":360,"mainTitle":7781,"subtitle":378,"heroImage":7796,"ctaButton":401,"ctaLink":402},[358],{"data":7782,"content":7783,"nodeType":74},{},[7784,7790],{"data":7785,"content":7786,"nodeType":78},{},[7787],{"data":7788,"marks":7789,"value":370,"nodeType":82},{},[],{"data":7791,"content":7792,"nodeType":87},{},[7793],{"data":7794,"marks":7795,"value":377,"nodeType":82},{},[],{"metadata":7797,"sys":7800,"fields":7805},{"tags":7798,"concepts":7799},[],[],{"space":7801,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7803,"publishedVersion":62,"revision":44,"locale":29},{"sys":7802},{"type":12,"linkType":13,"id":14},{"sys":7804},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7806},{"url":393,"details":7807,"fileName":399,"contentType":400},{"size":395,"image":7808},{"width":397,"height":398},{"sys":7810,"fields":7811},{"id":15,"createdAt":17},{"title":31,"slug":334,"articleIntro":31,"category":7812},[7813],{"metadata":7814,"sys":7817,"fields":7824},{"tags":7815,"concepts":7816},[],[],{"space":7818,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7820,"publishedVersion":349,"revision":62,"contentType":7822,"locale":29},{"sys":7819},{"type":12,"linkType":13,"id":14},{"sys":7821},{"id":21,"type":12,"linkType":22},{"sys":7823},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7825,"metaTitle":359,"metaDescription":360,"mainTitle":7826,"subtitle":378,"heroImage":7841,"ctaButton":401,"ctaLink":402},[358],{"data":7827,"content":7828,"nodeType":74},{},[7829,7835],{"data":7830,"content":7831,"nodeType":78},{},[7832],{"data":7833,"marks":7834,"value":370,"nodeType":82},{},[],{"data":7836,"content":7837,"nodeType":87},{},[7838],{"data":7839,"marks":7840,"value":377,"nodeType":82},{},[],{"metadata":7842,"sys":7845,"fields":7850},{"tags":7843,"concepts":7844},[],[],{"space":7846,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7848,"publishedVersion":62,"revision":44,"locale":29},{"sys":7847},{"type":12,"linkType":13,"id":14},{"sys":7849},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7851},{"url":393,"details":7852,"fileName":399,"contentType":400},{"size":395,"image":7853},{"width":397,"height":398},{"sys":7855,"fields":7858},{"id":7856,"createdAt":7857},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":7859,"slug":7860,"articleIntro":-1,"category":7861},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[7862],{"metadata":7863,"sys":7866,"fields":7873},{"tags":7864,"concepts":7865},[],[],{"space":7867,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7869,"publishedVersion":349,"revision":62,"contentType":7871,"locale":29},{"sys":7868},{"type":12,"linkType":13,"id":14},{"sys":7870},{"id":21,"type":12,"linkType":22},{"sys":7872},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7874,"metaTitle":359,"metaDescription":360,"mainTitle":7875,"subtitle":378,"heroImage":7890,"ctaButton":401,"ctaLink":402},[358],{"data":7876,"content":7877,"nodeType":74},{},[7878,7884],{"data":7879,"content":7880,"nodeType":78},{},[7881],{"data":7882,"marks":7883,"value":370,"nodeType":82},{},[],{"data":7885,"content":7886,"nodeType":87},{},[7887],{"data":7888,"marks":7889,"value":377,"nodeType":82},{},[],{"metadata":7891,"sys":7894,"fields":7899},{"tags":7892,"concepts":7893},[],[],{"space":7895,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7897,"publishedVersion":62,"revision":44,"locale":29},{"sys":7896},{"type":12,"linkType":13,"id":14},{"sys":7898},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7900},{"url":393,"details":7901,"fileName":399,"contentType":400},{"size":395,"image":7902},{"width":397,"height":398},{"sys":7904,"fields":7907},{"id":7905,"createdAt":7906},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":7908,"slug":7909,"articleIntro":7908,"category":7910},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[7911],{"metadata":7912,"sys":7915,"fields":7922},{"tags":7913,"concepts":7914},[],[],{"space":7916,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7918,"publishedVersion":349,"revision":62,"contentType":7920,"locale":29},{"sys":7917},{"type":12,"linkType":13,"id":14},{"sys":7919},{"id":21,"type":12,"linkType":22},{"sys":7921},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7923,"metaTitle":359,"metaDescription":360,"mainTitle":7924,"subtitle":378,"heroImage":7939,"ctaButton":401,"ctaLink":402},[358],{"data":7925,"content":7926,"nodeType":74},{},[7927,7933],{"data":7928,"content":7929,"nodeType":78},{},[7930],{"data":7931,"marks":7932,"value":370,"nodeType":82},{},[],{"data":7934,"content":7935,"nodeType":87},{},[7936],{"data":7937,"marks":7938,"value":377,"nodeType":82},{},[],{"metadata":7940,"sys":7943,"fields":7948},{"tags":7941,"concepts":7942},[],[],{"space":7944,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7946,"publishedVersion":62,"revision":44,"locale":29},{"sys":7945},{"type":12,"linkType":13,"id":14},{"sys":7947},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7949},{"url":393,"details":7950,"fileName":399,"contentType":400},{"size":395,"image":7951},{"width":397,"height":398},{"sys":7953,"fields":7956},{"id":7954,"createdAt":7955},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":7957,"slug":7958,"articleIntro":7957,"category":7959},"Classe 15 - Provisions","classe-15-provisions",[7960],{"metadata":7961,"sys":7964,"fields":7971},{"tags":7962,"concepts":7963},[],[],{"space":7965,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":7967,"publishedVersion":349,"revision":62,"contentType":7969,"locale":29},{"sys":7966},{"type":12,"linkType":13,"id":14},{"sys":7968},{"id":21,"type":12,"linkType":22},{"sys":7970},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":7972,"metaTitle":359,"metaDescription":360,"mainTitle":7973,"subtitle":378,"heroImage":7988,"ctaButton":401,"ctaLink":402},[358],{"data":7974,"content":7975,"nodeType":74},{},[7976,7982],{"data":7977,"content":7978,"nodeType":78},{},[7979],{"data":7980,"marks":7981,"value":370,"nodeType":82},{},[],{"data":7983,"content":7984,"nodeType":87},{},[7985],{"data":7986,"marks":7987,"value":377,"nodeType":82},{},[],{"metadata":7989,"sys":7992,"fields":7997},{"tags":7990,"concepts":7991},[],[],{"space":7993,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":7995,"publishedVersion":62,"revision":44,"locale":29},{"sys":7994},{"type":12,"linkType":13,"id":14},{"sys":7996},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":7998},{"url":393,"details":7999,"fileName":399,"contentType":400},{"size":395,"image":8000},{"width":397,"height":398},{"sys":8002,"fields":8005},{"id":8003,"createdAt":8004},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":8006,"slug":8007,"articleIntro":8006,"category":8008},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[8009],{"metadata":8010,"sys":8013,"fields":8020},{"tags":8011,"concepts":8012},[],[],{"space":8014,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8016,"publishedVersion":349,"revision":62,"contentType":8018,"locale":29},{"sys":8015},{"type":12,"linkType":13,"id":14},{"sys":8017},{"id":21,"type":12,"linkType":22},{"sys":8019},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8021,"metaTitle":359,"metaDescription":360,"mainTitle":8022,"subtitle":378,"heroImage":8037,"ctaButton":401,"ctaLink":402},[358],{"data":8023,"content":8024,"nodeType":74},{},[8025,8031],{"data":8026,"content":8027,"nodeType":78},{},[8028],{"data":8029,"marks":8030,"value":370,"nodeType":82},{},[],{"data":8032,"content":8033,"nodeType":87},{},[8034],{"data":8035,"marks":8036,"value":377,"nodeType":82},{},[],{"metadata":8038,"sys":8041,"fields":8046},{"tags":8039,"concepts":8040},[],[],{"space":8042,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8044,"publishedVersion":62,"revision":44,"locale":29},{"sys":8043},{"type":12,"linkType":13,"id":14},{"sys":8045},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8047},{"url":393,"details":8048,"fileName":399,"contentType":400},{"size":395,"image":8049},{"width":397,"height":398},{"sys":8051,"fields":8054},{"id":8052,"createdAt":8053},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":8055,"slug":8056,"articleIntro":8055,"category":8057},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[8058],{"metadata":8059,"sys":8062,"fields":8069},{"tags":8060,"concepts":8061},[],[],{"space":8063,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8065,"publishedVersion":349,"revision":62,"contentType":8067,"locale":29},{"sys":8064},{"type":12,"linkType":13,"id":14},{"sys":8066},{"id":21,"type":12,"linkType":22},{"sys":8068},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8070,"metaTitle":359,"metaDescription":360,"mainTitle":8071,"subtitle":378,"heroImage":8086,"ctaButton":401,"ctaLink":402},[358],{"data":8072,"content":8073,"nodeType":74},{},[8074,8080],{"data":8075,"content":8076,"nodeType":78},{},[8077],{"data":8078,"marks":8079,"value":370,"nodeType":82},{},[],{"data":8081,"content":8082,"nodeType":87},{},[8083],{"data":8084,"marks":8085,"value":377,"nodeType":82},{},[],{"metadata":8087,"sys":8090,"fields":8095},{"tags":8088,"concepts":8089},[],[],{"space":8091,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8093,"publishedVersion":62,"revision":44,"locale":29},{"sys":8092},{"type":12,"linkType":13,"id":14},{"sys":8094},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8096},{"url":393,"details":8097,"fileName":399,"contentType":400},{"size":395,"image":8098},{"width":397,"height":398},{"sys":8100,"fields":8103},{"id":8101,"createdAt":8102},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":8104,"slug":8105,"articleIntro":8104,"category":8106},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[8107],{"metadata":8108,"sys":8111,"fields":8118},{"tags":8109,"concepts":8110},[],[],{"space":8112,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8114,"publishedVersion":349,"revision":62,"contentType":8116,"locale":29},{"sys":8113},{"type":12,"linkType":13,"id":14},{"sys":8115},{"id":21,"type":12,"linkType":22},{"sys":8117},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8119,"metaTitle":359,"metaDescription":360,"mainTitle":8120,"subtitle":378,"heroImage":8135,"ctaButton":401,"ctaLink":402},[358],{"data":8121,"content":8122,"nodeType":74},{},[8123,8129],{"data":8124,"content":8125,"nodeType":78},{},[8126],{"data":8127,"marks":8128,"value":370,"nodeType":82},{},[],{"data":8130,"content":8131,"nodeType":87},{},[8132],{"data":8133,"marks":8134,"value":377,"nodeType":82},{},[],{"metadata":8136,"sys":8139,"fields":8144},{"tags":8137,"concepts":8138},[],[],{"space":8140,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8142,"publishedVersion":62,"revision":44,"locale":29},{"sys":8141},{"type":12,"linkType":13,"id":14},{"sys":8143},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8145},{"url":393,"details":8146,"fileName":399,"contentType":400},{"size":395,"image":8147},{"width":397,"height":398},{"sys":8149,"fields":8152},{"id":8150,"createdAt":8151},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":8153,"slug":8154,"articleIntro":-1,"category":8155},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[8156],{"metadata":8157,"sys":8160,"fields":8167},{"tags":8158,"concepts":8159},[],[],{"space":8161,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8163,"publishedVersion":349,"revision":62,"contentType":8165,"locale":29},{"sys":8162},{"type":12,"linkType":13,"id":14},{"sys":8164},{"id":21,"type":12,"linkType":22},{"sys":8166},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8168,"metaTitle":359,"metaDescription":360,"mainTitle":8169,"subtitle":378,"heroImage":8184,"ctaButton":401,"ctaLink":402},[358],{"data":8170,"content":8171,"nodeType":74},{},[8172,8178],{"data":8173,"content":8174,"nodeType":78},{},[8175],{"data":8176,"marks":8177,"value":370,"nodeType":82},{},[],{"data":8179,"content":8180,"nodeType":87},{},[8181],{"data":8182,"marks":8183,"value":377,"nodeType":82},{},[],{"metadata":8185,"sys":8188,"fields":8193},{"tags":8186,"concepts":8187},[],[],{"space":8189,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8191,"publishedVersion":62,"revision":44,"locale":29},{"sys":8190},{"type":12,"linkType":13,"id":14},{"sys":8192},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8194},{"url":393,"details":8195,"fileName":399,"contentType":400},{"size":395,"image":8196},{"width":397,"height":398},{"sys":8198,"fields":8201},{"id":8199,"createdAt":8200},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":8202,"slug":8203,"articleIntro":8202,"category":8204},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[8205],{"metadata":8206,"sys":8209,"fields":8216},{"tags":8207,"concepts":8208},[],[],{"space":8210,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8212,"publishedVersion":349,"revision":62,"contentType":8214,"locale":29},{"sys":8211},{"type":12,"linkType":13,"id":14},{"sys":8213},{"id":21,"type":12,"linkType":22},{"sys":8215},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8217,"metaTitle":359,"metaDescription":360,"mainTitle":8218,"subtitle":378,"heroImage":8233,"ctaButton":401,"ctaLink":402},[358],{"data":8219,"content":8220,"nodeType":74},{},[8221,8227],{"data":8222,"content":8223,"nodeType":78},{},[8224],{"data":8225,"marks":8226,"value":370,"nodeType":82},{},[],{"data":8228,"content":8229,"nodeType":87},{},[8230],{"data":8231,"marks":8232,"value":377,"nodeType":82},{},[],{"metadata":8234,"sys":8237,"fields":8242},{"tags":8235,"concepts":8236},[],[],{"space":8238,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8240,"publishedVersion":62,"revision":44,"locale":29},{"sys":8239},{"type":12,"linkType":13,"id":14},{"sys":8241},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8243},{"url":393,"details":8244,"fileName":399,"contentType":400},{"size":395,"image":8245},{"width":397,"height":398},{"sys":8247,"fields":8250},{"id":8248,"createdAt":8249},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":8251,"slug":8252,"articleIntro":8251,"category":8253},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[8254],{"metadata":8255,"sys":8258,"fields":8265},{"tags":8256,"concepts":8257},[],[],{"space":8259,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8261,"publishedVersion":349,"revision":62,"contentType":8263,"locale":29},{"sys":8260},{"type":12,"linkType":13,"id":14},{"sys":8262},{"id":21,"type":12,"linkType":22},{"sys":8264},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8266,"metaTitle":359,"metaDescription":360,"mainTitle":8267,"subtitle":378,"heroImage":8282,"ctaButton":401,"ctaLink":402},[358],{"data":8268,"content":8269,"nodeType":74},{},[8270,8276],{"data":8271,"content":8272,"nodeType":78},{},[8273],{"data":8274,"marks":8275,"value":370,"nodeType":82},{},[],{"data":8277,"content":8278,"nodeType":87},{},[8279],{"data":8280,"marks":8281,"value":377,"nodeType":82},{},[],{"metadata":8283,"sys":8286,"fields":8291},{"tags":8284,"concepts":8285},[],[],{"space":8287,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8289,"publishedVersion":62,"revision":44,"locale":29},{"sys":8288},{"type":12,"linkType":13,"id":14},{"sys":8290},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8292},{"url":393,"details":8293,"fileName":399,"contentType":400},{"size":395,"image":8294},{"width":397,"height":398},{"sys":8296,"fields":8299},{"id":8297,"createdAt":8298},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8300,"slug":8301,"articleIntro":8300,"category":8302},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8303],{"metadata":8304,"sys":8307,"fields":8314},{"tags":8305,"concepts":8306},[],[],{"space":8308,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8310,"publishedVersion":349,"revision":62,"contentType":8312,"locale":29},{"sys":8309},{"type":12,"linkType":13,"id":14},{"sys":8311},{"id":21,"type":12,"linkType":22},{"sys":8313},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8315,"metaTitle":359,"metaDescription":360,"mainTitle":8316,"subtitle":378,"heroImage":8331,"ctaButton":401,"ctaLink":402},[358],{"data":8317,"content":8318,"nodeType":74},{},[8319,8325],{"data":8320,"content":8321,"nodeType":78},{},[8322],{"data":8323,"marks":8324,"value":370,"nodeType":82},{},[],{"data":8326,"content":8327,"nodeType":87},{},[8328],{"data":8329,"marks":8330,"value":377,"nodeType":82},{},[],{"metadata":8332,"sys":8335,"fields":8340},{"tags":8333,"concepts":8334},[],[],{"space":8336,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8338,"publishedVersion":62,"revision":44,"locale":29},{"sys":8337},{"type":12,"linkType":13,"id":14},{"sys":8339},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8341},{"url":393,"details":8342,"fileName":399,"contentType":400},{"size":395,"image":8343},{"width":397,"height":398},{"sys":8345,"fields":8348},{"id":8346,"createdAt":8347},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":8349,"slug":8350,"articleIntro":-1,"category":8351},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[8352],{"metadata":8353,"sys":8356,"fields":8363},{"tags":8354,"concepts":8355},[],[],{"space":8357,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8359,"publishedVersion":349,"revision":62,"contentType":8361,"locale":29},{"sys":8358},{"type":12,"linkType":13,"id":14},{"sys":8360},{"id":21,"type":12,"linkType":22},{"sys":8362},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8364,"metaTitle":359,"metaDescription":360,"mainTitle":8365,"subtitle":378,"heroImage":8380,"ctaButton":401,"ctaLink":402},[358],{"data":8366,"content":8367,"nodeType":74},{},[8368,8374],{"data":8369,"content":8370,"nodeType":78},{},[8371],{"data":8372,"marks":8373,"value":370,"nodeType":82},{},[],{"data":8375,"content":8376,"nodeType":87},{},[8377],{"data":8378,"marks":8379,"value":377,"nodeType":82},{},[],{"metadata":8381,"sys":8384,"fields":8389},{"tags":8382,"concepts":8383},[],[],{"space":8385,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8387,"publishedVersion":62,"revision":44,"locale":29},{"sys":8386},{"type":12,"linkType":13,"id":14},{"sys":8388},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8390},{"url":393,"details":8391,"fileName":399,"contentType":400},{"size":395,"image":8392},{"width":397,"height":398},{"sys":8394,"fields":8397},{"id":8395,"createdAt":8396},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":8398,"slug":8399,"articleIntro":8398,"category":8400},"2748 - Autres prêts","compte-2748-autres-prets",[8401],{"metadata":8402,"sys":8405,"fields":8412},{"tags":8403,"concepts":8404},[],[],{"space":8406,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8408,"publishedVersion":349,"revision":62,"contentType":8410,"locale":29},{"sys":8407},{"type":12,"linkType":13,"id":14},{"sys":8409},{"id":21,"type":12,"linkType":22},{"sys":8411},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8413,"metaTitle":359,"metaDescription":360,"mainTitle":8414,"subtitle":378,"heroImage":8429,"ctaButton":401,"ctaLink":402},[358],{"data":8415,"content":8416,"nodeType":74},{},[8417,8423],{"data":8418,"content":8419,"nodeType":78},{},[8420],{"data":8421,"marks":8422,"value":370,"nodeType":82},{},[],{"data":8424,"content":8425,"nodeType":87},{},[8426],{"data":8427,"marks":8428,"value":377,"nodeType":82},{},[],{"metadata":8430,"sys":8433,"fields":8438},{"tags":8431,"concepts":8432},[],[],{"space":8434,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8436,"publishedVersion":62,"revision":44,"locale":29},{"sys":8435},{"type":12,"linkType":13,"id":14},{"sys":8437},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8439},{"url":393,"details":8440,"fileName":399,"contentType":400},{"size":395,"image":8441},{"width":397,"height":398},{"sys":8443,"fields":8446},{"id":8444,"createdAt":8445},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":8447,"slug":8448,"articleIntro":8447,"category":8449},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[8450],{"metadata":8451,"sys":8454,"fields":8461},{"tags":8452,"concepts":8453},[],[],{"space":8455,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8457,"publishedVersion":349,"revision":62,"contentType":8459,"locale":29},{"sys":8456},{"type":12,"linkType":13,"id":14},{"sys":8458},{"id":21,"type":12,"linkType":22},{"sys":8460},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8462,"metaTitle":359,"metaDescription":360,"mainTitle":8463,"subtitle":378,"heroImage":8478,"ctaButton":401,"ctaLink":402},[358],{"data":8464,"content":8465,"nodeType":74},{},[8466,8472],{"data":8467,"content":8468,"nodeType":78},{},[8469],{"data":8470,"marks":8471,"value":370,"nodeType":82},{},[],{"data":8473,"content":8474,"nodeType":87},{},[8475],{"data":8476,"marks":8477,"value":377,"nodeType":82},{},[],{"metadata":8479,"sys":8482,"fields":8487},{"tags":8480,"concepts":8481},[],[],{"space":8483,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8485,"publishedVersion":62,"revision":44,"locale":29},{"sys":8484},{"type":12,"linkType":13,"id":14},{"sys":8486},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8488},{"url":393,"details":8489,"fileName":399,"contentType":400},{"size":395,"image":8490},{"width":397,"height":398},{"sys":8492,"fields":8495},{"id":8493,"createdAt":8494},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":8496,"slug":8497,"articleIntro":8496,"category":8498},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[8499],{"metadata":8500,"sys":8503,"fields":8510},{"tags":8501,"concepts":8502},[],[],{"space":8504,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8506,"publishedVersion":349,"revision":62,"contentType":8508,"locale":29},{"sys":8505},{"type":12,"linkType":13,"id":14},{"sys":8507},{"id":21,"type":12,"linkType":22},{"sys":8509},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8511,"metaTitle":359,"metaDescription":360,"mainTitle":8512,"subtitle":378,"heroImage":8527,"ctaButton":401,"ctaLink":402},[358],{"data":8513,"content":8514,"nodeType":74},{},[8515,8521],{"data":8516,"content":8517,"nodeType":78},{},[8518],{"data":8519,"marks":8520,"value":370,"nodeType":82},{},[],{"data":8522,"content":8523,"nodeType":87},{},[8524],{"data":8525,"marks":8526,"value":377,"nodeType":82},{},[],{"metadata":8528,"sys":8531,"fields":8536},{"tags":8529,"concepts":8530},[],[],{"space":8532,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8534,"publishedVersion":62,"revision":44,"locale":29},{"sys":8533},{"type":12,"linkType":13,"id":14},{"sys":8535},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8537},{"url":393,"details":8538,"fileName":399,"contentType":400},{"size":395,"image":8539},{"width":397,"height":398},{"sys":8541,"fields":8544},{"id":8542,"createdAt":8543},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":8545,"slug":8546,"articleIntro":8545,"category":8547},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[8548],{"metadata":8549,"sys":8552,"fields":8559},{"tags":8550,"concepts":8551},[],[],{"space":8553,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8555,"publishedVersion":349,"revision":62,"contentType":8557,"locale":29},{"sys":8554},{"type":12,"linkType":13,"id":14},{"sys":8556},{"id":21,"type":12,"linkType":22},{"sys":8558},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8560,"metaTitle":359,"metaDescription":360,"mainTitle":8561,"subtitle":378,"heroImage":8576,"ctaButton":401,"ctaLink":402},[358],{"data":8562,"content":8563,"nodeType":74},{},[8564,8570],{"data":8565,"content":8566,"nodeType":78},{},[8567],{"data":8568,"marks":8569,"value":370,"nodeType":82},{},[],{"data":8571,"content":8572,"nodeType":87},{},[8573],{"data":8574,"marks":8575,"value":377,"nodeType":82},{},[],{"metadata":8577,"sys":8580,"fields":8585},{"tags":8578,"concepts":8579},[],[],{"space":8581,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8583,"publishedVersion":62,"revision":44,"locale":29},{"sys":8582},{"type":12,"linkType":13,"id":14},{"sys":8584},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8586},{"url":393,"details":8587,"fileName":399,"contentType":400},{"size":395,"image":8588},{"width":397,"height":398},{"sys":8590,"fields":8593},{"id":8591,"createdAt":8592},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":8594,"slug":8595,"articleIntro":8594,"category":8596},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[8597],{"metadata":8598,"sys":8601,"fields":8608},{"tags":8599,"concepts":8600},[],[],{"space":8602,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8604,"publishedVersion":349,"revision":62,"contentType":8606,"locale":29},{"sys":8603},{"type":12,"linkType":13,"id":14},{"sys":8605},{"id":21,"type":12,"linkType":22},{"sys":8607},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8609,"metaTitle":359,"metaDescription":360,"mainTitle":8610,"subtitle":378,"heroImage":8625,"ctaButton":401,"ctaLink":402},[358],{"data":8611,"content":8612,"nodeType":74},{},[8613,8619],{"data":8614,"content":8615,"nodeType":78},{},[8616],{"data":8617,"marks":8618,"value":370,"nodeType":82},{},[],{"data":8620,"content":8621,"nodeType":87},{},[8622],{"data":8623,"marks":8624,"value":377,"nodeType":82},{},[],{"metadata":8626,"sys":8629,"fields":8634},{"tags":8627,"concepts":8628},[],[],{"space":8630,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8632,"publishedVersion":62,"revision":44,"locale":29},{"sys":8631},{"type":12,"linkType":13,"id":14},{"sys":8633},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8635},{"url":393,"details":8636,"fileName":399,"contentType":400},{"size":395,"image":8637},{"width":397,"height":398},{"sys":8639,"fields":8642},{"id":8640,"createdAt":8641},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":8643,"slug":8644,"articleIntro":8643,"category":8645},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[8646],{"metadata":8647,"sys":8650,"fields":8657},{"tags":8648,"concepts":8649},[],[],{"space":8651,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8653,"publishedVersion":349,"revision":62,"contentType":8655,"locale":29},{"sys":8652},{"type":12,"linkType":13,"id":14},{"sys":8654},{"id":21,"type":12,"linkType":22},{"sys":8656},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8658,"metaTitle":359,"metaDescription":360,"mainTitle":8659,"subtitle":378,"heroImage":8674,"ctaButton":401,"ctaLink":402},[358],{"data":8660,"content":8661,"nodeType":74},{},[8662,8668],{"data":8663,"content":8664,"nodeType":78},{},[8665],{"data":8666,"marks":8667,"value":370,"nodeType":82},{},[],{"data":8669,"content":8670,"nodeType":87},{},[8671],{"data":8672,"marks":8673,"value":377,"nodeType":82},{},[],{"metadata":8675,"sys":8678,"fields":8683},{"tags":8676,"concepts":8677},[],[],{"space":8679,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8681,"publishedVersion":62,"revision":44,"locale":29},{"sys":8680},{"type":12,"linkType":13,"id":14},{"sys":8682},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8684},{"url":393,"details":8685,"fileName":399,"contentType":400},{"size":395,"image":8686},{"width":397,"height":398},{"sys":8688,"fields":8691},{"id":8689,"createdAt":8690},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":8692,"slug":8693,"articleIntro":8692,"category":8694},"2185 - Cheptel","compte-2185-cheptel",[8695],{"metadata":8696,"sys":8699,"fields":8706},{"tags":8697,"concepts":8698},[],[],{"space":8700,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8702,"publishedVersion":349,"revision":62,"contentType":8704,"locale":29},{"sys":8701},{"type":12,"linkType":13,"id":14},{"sys":8703},{"id":21,"type":12,"linkType":22},{"sys":8705},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8707,"metaTitle":359,"metaDescription":360,"mainTitle":8708,"subtitle":378,"heroImage":8723,"ctaButton":401,"ctaLink":402},[358],{"data":8709,"content":8710,"nodeType":74},{},[8711,8717],{"data":8712,"content":8713,"nodeType":78},{},[8714],{"data":8715,"marks":8716,"value":370,"nodeType":82},{},[],{"data":8718,"content":8719,"nodeType":87},{},[8720],{"data":8721,"marks":8722,"value":377,"nodeType":82},{},[],{"metadata":8724,"sys":8727,"fields":8732},{"tags":8725,"concepts":8726},[],[],{"space":8728,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8730,"publishedVersion":62,"revision":44,"locale":29},{"sys":8729},{"type":12,"linkType":13,"id":14},{"sys":8731},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8733},{"url":393,"details":8734,"fileName":399,"contentType":400},{"size":395,"image":8735},{"width":397,"height":398},{"sys":8737,"fields":8740},{"id":8738,"createdAt":8739},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":8741,"slug":8742,"articleIntro":8741,"category":8743},"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",[8744],{"metadata":8745,"sys":8748,"fields":8755},{"tags":8746,"concepts":8747},[],[],{"space":8749,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8751,"publishedVersion":349,"revision":62,"contentType":8753,"locale":29},{"sys":8750},{"type":12,"linkType":13,"id":14},{"sys":8752},{"id":21,"type":12,"linkType":22},{"sys":8754},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8756,"metaTitle":359,"metaDescription":360,"mainTitle":8757,"subtitle":378,"heroImage":8772,"ctaButton":401,"ctaLink":402},[358],{"data":8758,"content":8759,"nodeType":74},{},[8760,8766],{"data":8761,"content":8762,"nodeType":78},{},[8763],{"data":8764,"marks":8765,"value":370,"nodeType":82},{},[],{"data":8767,"content":8768,"nodeType":87},{},[8769],{"data":8770,"marks":8771,"value":377,"nodeType":82},{},[],{"metadata":8773,"sys":8776,"fields":8781},{"tags":8774,"concepts":8775},[],[],{"space":8777,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8779,"publishedVersion":62,"revision":44,"locale":29},{"sys":8778},{"type":12,"linkType":13,"id":14},{"sys":8780},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8782},{"url":393,"details":8783,"fileName":399,"contentType":400},{"size":395,"image":8784},{"width":397,"height":398},{"sys":8786,"fields":8789},{"id":8787,"createdAt":8788},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":8790,"slug":8791,"articleIntro":8790,"category":8792},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[8793],{"metadata":8794,"sys":8797,"fields":8804},{"tags":8795,"concepts":8796},[],[],{"space":8798,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8800,"publishedVersion":349,"revision":62,"contentType":8802,"locale":29},{"sys":8799},{"type":12,"linkType":13,"id":14},{"sys":8801},{"id":21,"type":12,"linkType":22},{"sys":8803},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8805,"metaTitle":359,"metaDescription":360,"mainTitle":8806,"subtitle":378,"heroImage":8821,"ctaButton":401,"ctaLink":402},[358],{"data":8807,"content":8808,"nodeType":74},{},[8809,8815],{"data":8810,"content":8811,"nodeType":78},{},[8812],{"data":8813,"marks":8814,"value":370,"nodeType":82},{},[],{"data":8816,"content":8817,"nodeType":87},{},[8818],{"data":8819,"marks":8820,"value":377,"nodeType":82},{},[],{"metadata":8822,"sys":8825,"fields":8830},{"tags":8823,"concepts":8824},[],[],{"space":8826,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8828,"publishedVersion":62,"revision":44,"locale":29},{"sys":8827},{"type":12,"linkType":13,"id":14},{"sys":8829},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8831},{"url":393,"details":8832,"fileName":399,"contentType":400},{"size":395,"image":8833},{"width":397,"height":398},{"sys":8835,"fields":8838},{"id":8836,"createdAt":8837},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":8839,"slug":8840,"articleIntro":8839,"category":8841},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[8842],{"metadata":8843,"sys":8846,"fields":8853},{"tags":8844,"concepts":8845},[],[],{"space":8847,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8849,"publishedVersion":349,"revision":62,"contentType":8851,"locale":29},{"sys":8848},{"type":12,"linkType":13,"id":14},{"sys":8850},{"id":21,"type":12,"linkType":22},{"sys":8852},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8854,"metaTitle":359,"metaDescription":360,"mainTitle":8855,"subtitle":378,"heroImage":8870,"ctaButton":401,"ctaLink":402},[358],{"data":8856,"content":8857,"nodeType":74},{},[8858,8864],{"data":8859,"content":8860,"nodeType":78},{},[8861],{"data":8862,"marks":8863,"value":370,"nodeType":82},{},[],{"data":8865,"content":8866,"nodeType":87},{},[8867],{"data":8868,"marks":8869,"value":377,"nodeType":82},{},[],{"metadata":8871,"sys":8874,"fields":8879},{"tags":8872,"concepts":8873},[],[],{"space":8875,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8877,"publishedVersion":62,"revision":44,"locale":29},{"sys":8876},{"type":12,"linkType":13,"id":14},{"sys":8878},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8880},{"url":393,"details":8881,"fileName":399,"contentType":400},{"size":395,"image":8882},{"width":397,"height":398},{"sys":8884,"fields":8887},{"id":8885,"createdAt":8886},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":8888,"slug":8889,"articleIntro":8888,"category":8890},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[8891],{"metadata":8892,"sys":8895,"fields":8902},{"tags":8893,"concepts":8894},[],[],{"space":8896,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8898,"publishedVersion":349,"revision":62,"contentType":8900,"locale":29},{"sys":8897},{"type":12,"linkType":13,"id":14},{"sys":8899},{"id":21,"type":12,"linkType":22},{"sys":8901},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8903,"metaTitle":359,"metaDescription":360,"mainTitle":8904,"subtitle":378,"heroImage":8919,"ctaButton":401,"ctaLink":402},[358],{"data":8905,"content":8906,"nodeType":74},{},[8907,8913],{"data":8908,"content":8909,"nodeType":78},{},[8910],{"data":8911,"marks":8912,"value":370,"nodeType":82},{},[],{"data":8914,"content":8915,"nodeType":87},{},[8916],{"data":8917,"marks":8918,"value":377,"nodeType":82},{},[],{"metadata":8920,"sys":8923,"fields":8928},{"tags":8921,"concepts":8922},[],[],{"space":8924,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8926,"publishedVersion":62,"revision":44,"locale":29},{"sys":8925},{"type":12,"linkType":13,"id":14},{"sys":8927},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8929},{"url":393,"details":8930,"fileName":399,"contentType":400},{"size":395,"image":8931},{"width":397,"height":398},{"sys":8933,"fields":8936},{"id":8934,"createdAt":8935},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":8937,"slug":8938,"articleIntro":8937,"category":8939},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[8940],{"metadata":8941,"sys":8944,"fields":8951},{"tags":8942,"concepts":8943},[],[],{"space":8945,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8947,"publishedVersion":349,"revision":62,"contentType":8949,"locale":29},{"sys":8946},{"type":12,"linkType":13,"id":14},{"sys":8948},{"id":21,"type":12,"linkType":22},{"sys":8950},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":8952,"metaTitle":359,"metaDescription":360,"mainTitle":8953,"subtitle":378,"heroImage":8968,"ctaButton":401,"ctaLink":402},[358],{"data":8954,"content":8955,"nodeType":74},{},[8956,8962],{"data":8957,"content":8958,"nodeType":78},{},[8959],{"data":8960,"marks":8961,"value":370,"nodeType":82},{},[],{"data":8963,"content":8964,"nodeType":87},{},[8965],{"data":8966,"marks":8967,"value":377,"nodeType":82},{},[],{"metadata":8969,"sys":8972,"fields":8977},{"tags":8970,"concepts":8971},[],[],{"space":8973,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":8975,"publishedVersion":62,"revision":44,"locale":29},{"sys":8974},{"type":12,"linkType":13,"id":14},{"sys":8976},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":8978},{"url":393,"details":8979,"fileName":399,"contentType":400},{"size":395,"image":8980},{"width":397,"height":398},{"sys":8982,"fields":8985},{"id":8983,"createdAt":8984},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":8986,"slug":8987,"articleIntro":8986,"category":8988},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[8989],{"metadata":8990,"sys":8993,"fields":9000},{"tags":8991,"concepts":8992},[],[],{"space":8994,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":8996,"publishedVersion":349,"revision":62,"contentType":8998,"locale":29},{"sys":8995},{"type":12,"linkType":13,"id":14},{"sys":8997},{"id":21,"type":12,"linkType":22},{"sys":8999},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9001,"metaTitle":359,"metaDescription":360,"mainTitle":9002,"subtitle":378,"heroImage":9017,"ctaButton":401,"ctaLink":402},[358],{"data":9003,"content":9004,"nodeType":74},{},[9005,9011],{"data":9006,"content":9007,"nodeType":78},{},[9008],{"data":9009,"marks":9010,"value":370,"nodeType":82},{},[],{"data":9012,"content":9013,"nodeType":87},{},[9014],{"data":9015,"marks":9016,"value":377,"nodeType":82},{},[],{"metadata":9018,"sys":9021,"fields":9026},{"tags":9019,"concepts":9020},[],[],{"space":9022,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9024,"publishedVersion":62,"revision":44,"locale":29},{"sys":9023},{"type":12,"linkType":13,"id":14},{"sys":9025},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9027},{"url":393,"details":9028,"fileName":399,"contentType":400},{"size":395,"image":9029},{"width":397,"height":398},{"sys":9031,"fields":9034},{"id":9032,"createdAt":9033},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":9035,"slug":9036,"articleIntro":9035,"category":9037},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[9038],{"metadata":9039,"sys":9042,"fields":9049},{"tags":9040,"concepts":9041},[],[],{"space":9043,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9045,"publishedVersion":349,"revision":62,"contentType":9047,"locale":29},{"sys":9044},{"type":12,"linkType":13,"id":14},{"sys":9046},{"id":21,"type":12,"linkType":22},{"sys":9048},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9050,"metaTitle":359,"metaDescription":360,"mainTitle":9051,"subtitle":378,"heroImage":9066,"ctaButton":401,"ctaLink":402},[358],{"data":9052,"content":9053,"nodeType":74},{},[9054,9060],{"data":9055,"content":9056,"nodeType":78},{},[9057],{"data":9058,"marks":9059,"value":370,"nodeType":82},{},[],{"data":9061,"content":9062,"nodeType":87},{},[9063],{"data":9064,"marks":9065,"value":377,"nodeType":82},{},[],{"metadata":9067,"sys":9070,"fields":9075},{"tags":9068,"concepts":9069},[],[],{"space":9071,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9073,"publishedVersion":62,"revision":44,"locale":29},{"sys":9072},{"type":12,"linkType":13,"id":14},{"sys":9074},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9076},{"url":393,"details":9077,"fileName":399,"contentType":400},{"size":395,"image":9078},{"width":397,"height":398},{"sys":9080,"fields":9083},{"id":9081,"createdAt":9082},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":9084,"slug":9085,"articleIntro":9084,"category":9086},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[9087],{"metadata":9088,"sys":9091,"fields":9098},{"tags":9089,"concepts":9090},[],[],{"space":9092,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9094,"publishedVersion":349,"revision":62,"contentType":9096,"locale":29},{"sys":9093},{"type":12,"linkType":13,"id":14},{"sys":9095},{"id":21,"type":12,"linkType":22},{"sys":9097},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9099,"metaTitle":359,"metaDescription":360,"mainTitle":9100,"subtitle":378,"heroImage":9115,"ctaButton":401,"ctaLink":402},[358],{"data":9101,"content":9102,"nodeType":74},{},[9103,9109],{"data":9104,"content":9105,"nodeType":78},{},[9106],{"data":9107,"marks":9108,"value":370,"nodeType":82},{},[],{"data":9110,"content":9111,"nodeType":87},{},[9112],{"data":9113,"marks":9114,"value":377,"nodeType":82},{},[],{"metadata":9116,"sys":9119,"fields":9124},{"tags":9117,"concepts":9118},[],[],{"space":9120,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9122,"publishedVersion":62,"revision":44,"locale":29},{"sys":9121},{"type":12,"linkType":13,"id":14},{"sys":9123},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9125},{"url":393,"details":9126,"fileName":399,"contentType":400},{"size":395,"image":9127},{"width":397,"height":398},{"sys":9129,"fields":9132},{"id":9130,"createdAt":9131},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":9133,"slug":9134,"articleIntro":9133,"category":9135},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[9136],{"metadata":9137,"sys":9140,"fields":9147},{"tags":9138,"concepts":9139},[],[],{"space":9141,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9143,"publishedVersion":349,"revision":62,"contentType":9145,"locale":29},{"sys":9142},{"type":12,"linkType":13,"id":14},{"sys":9144},{"id":21,"type":12,"linkType":22},{"sys":9146},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9148,"metaTitle":359,"metaDescription":360,"mainTitle":9149,"subtitle":378,"heroImage":9164,"ctaButton":401,"ctaLink":402},[358],{"data":9150,"content":9151,"nodeType":74},{},[9152,9158],{"data":9153,"content":9154,"nodeType":78},{},[9155],{"data":9156,"marks":9157,"value":370,"nodeType":82},{},[],{"data":9159,"content":9160,"nodeType":87},{},[9161],{"data":9162,"marks":9163,"value":377,"nodeType":82},{},[],{"metadata":9165,"sys":9168,"fields":9173},{"tags":9166,"concepts":9167},[],[],{"space":9169,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9171,"publishedVersion":62,"revision":44,"locale":29},{"sys":9170},{"type":12,"linkType":13,"id":14},{"sys":9172},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9174},{"url":393,"details":9175,"fileName":399,"contentType":400},{"size":395,"image":9176},{"width":397,"height":398},{"sys":9178,"fields":9181},{"id":9179,"createdAt":9180},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":9182,"slug":9183,"articleIntro":9182,"category":9184},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[9185],{"metadata":9186,"sys":9189,"fields":9196},{"tags":9187,"concepts":9188},[],[],{"space":9190,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9192,"publishedVersion":349,"revision":62,"contentType":9194,"locale":29},{"sys":9191},{"type":12,"linkType":13,"id":14},{"sys":9193},{"id":21,"type":12,"linkType":22},{"sys":9195},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9197,"metaTitle":359,"metaDescription":360,"mainTitle":9198,"subtitle":378,"heroImage":9213,"ctaButton":401,"ctaLink":402},[358],{"data":9199,"content":9200,"nodeType":74},{},[9201,9207],{"data":9202,"content":9203,"nodeType":78},{},[9204],{"data":9205,"marks":9206,"value":370,"nodeType":82},{},[],{"data":9208,"content":9209,"nodeType":87},{},[9210],{"data":9211,"marks":9212,"value":377,"nodeType":82},{},[],{"metadata":9214,"sys":9217,"fields":9222},{"tags":9215,"concepts":9216},[],[],{"space":9218,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9220,"publishedVersion":62,"revision":44,"locale":29},{"sys":9219},{"type":12,"linkType":13,"id":14},{"sys":9221},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9223},{"url":393,"details":9224,"fileName":399,"contentType":400},{"size":395,"image":9225},{"width":397,"height":398},{"sys":9227,"fields":9230},{"id":9228,"createdAt":9229},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":9231,"slug":9232,"articleIntro":9231,"category":9233},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[9234],{"metadata":9235,"sys":9238,"fields":9245},{"tags":9236,"concepts":9237},[],[],{"space":9239,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9241,"publishedVersion":349,"revision":62,"contentType":9243,"locale":29},{"sys":9240},{"type":12,"linkType":13,"id":14},{"sys":9242},{"id":21,"type":12,"linkType":22},{"sys":9244},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9246,"metaTitle":359,"metaDescription":360,"mainTitle":9247,"subtitle":378,"heroImage":9262,"ctaButton":401,"ctaLink":402},[358],{"data":9248,"content":9249,"nodeType":74},{},[9250,9256],{"data":9251,"content":9252,"nodeType":78},{},[9253],{"data":9254,"marks":9255,"value":370,"nodeType":82},{},[],{"data":9257,"content":9258,"nodeType":87},{},[9259],{"data":9260,"marks":9261,"value":377,"nodeType":82},{},[],{"metadata":9263,"sys":9266,"fields":9271},{"tags":9264,"concepts":9265},[],[],{"space":9267,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9269,"publishedVersion":62,"revision":44,"locale":29},{"sys":9268},{"type":12,"linkType":13,"id":14},{"sys":9270},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9272},{"url":393,"details":9273,"fileName":399,"contentType":400},{"size":395,"image":9274},{"width":397,"height":398},{"sys":9276,"fields":9279},{"id":9277,"createdAt":9278},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":9280,"slug":9281,"articleIntro":9280,"category":9282},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[9283],{"metadata":9284,"sys":9287,"fields":9294},{"tags":9285,"concepts":9286},[],[],{"space":9288,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9290,"publishedVersion":349,"revision":62,"contentType":9292,"locale":29},{"sys":9289},{"type":12,"linkType":13,"id":14},{"sys":9291},{"id":21,"type":12,"linkType":22},{"sys":9293},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9295,"metaTitle":359,"metaDescription":360,"mainTitle":9296,"subtitle":378,"heroImage":9311,"ctaButton":401,"ctaLink":402},[358],{"data":9297,"content":9298,"nodeType":74},{},[9299,9305],{"data":9300,"content":9301,"nodeType":78},{},[9302],{"data":9303,"marks":9304,"value":370,"nodeType":82},{},[],{"data":9306,"content":9307,"nodeType":87},{},[9308],{"data":9309,"marks":9310,"value":377,"nodeType":82},{},[],{"metadata":9312,"sys":9315,"fields":9320},{"tags":9313,"concepts":9314},[],[],{"space":9316,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9318,"publishedVersion":62,"revision":44,"locale":29},{"sys":9317},{"type":12,"linkType":13,"id":14},{"sys":9319},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9321},{"url":393,"details":9322,"fileName":399,"contentType":400},{"size":395,"image":9323},{"width":397,"height":398},{"sys":9325,"fields":9328},{"id":9326,"createdAt":9327},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":9329,"slug":9330,"articleIntro":9329,"category":9331},"2751 - Dépôts","compte-2751-depots",[9332],{"metadata":9333,"sys":9336,"fields":9343},{"tags":9334,"concepts":9335},[],[],{"space":9337,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9339,"publishedVersion":349,"revision":62,"contentType":9341,"locale":29},{"sys":9338},{"type":12,"linkType":13,"id":14},{"sys":9340},{"id":21,"type":12,"linkType":22},{"sys":9342},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9344,"metaTitle":359,"metaDescription":360,"mainTitle":9345,"subtitle":378,"heroImage":9360,"ctaButton":401,"ctaLink":402},[358],{"data":9346,"content":9347,"nodeType":74},{},[9348,9354],{"data":9349,"content":9350,"nodeType":78},{},[9351],{"data":9352,"marks":9353,"value":370,"nodeType":82},{},[],{"data":9355,"content":9356,"nodeType":87},{},[9357],{"data":9358,"marks":9359,"value":377,"nodeType":82},{},[],{"metadata":9361,"sys":9364,"fields":9369},{"tags":9362,"concepts":9363},[],[],{"space":9365,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9367,"publishedVersion":62,"revision":44,"locale":29},{"sys":9366},{"type":12,"linkType":13,"id":14},{"sys":9368},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9370},{"url":393,"details":9371,"fileName":399,"contentType":400},{"size":395,"image":9372},{"width":397,"height":398},{"sys":9374,"fields":9377},{"id":9375,"createdAt":9376},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":9378,"slug":9379,"articleIntro":9378,"category":9380},"506 - Obligations","compte-506-obligations",[9381],{"metadata":9382,"sys":9385,"fields":9392},{"tags":9383,"concepts":9384},[],[],{"space":9386,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9388,"publishedVersion":349,"revision":62,"contentType":9390,"locale":29},{"sys":9387},{"type":12,"linkType":13,"id":14},{"sys":9389},{"id":21,"type":12,"linkType":22},{"sys":9391},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9393,"metaTitle":359,"metaDescription":360,"mainTitle":9394,"subtitle":378,"heroImage":9409,"ctaButton":401,"ctaLink":402},[358],{"data":9395,"content":9396,"nodeType":74},{},[9397,9403],{"data":9398,"content":9399,"nodeType":78},{},[9400],{"data":9401,"marks":9402,"value":370,"nodeType":82},{},[],{"data":9404,"content":9405,"nodeType":87},{},[9406],{"data":9407,"marks":9408,"value":377,"nodeType":82},{},[],{"metadata":9410,"sys":9413,"fields":9418},{"tags":9411,"concepts":9412},[],[],{"space":9414,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9416,"publishedVersion":62,"revision":44,"locale":29},{"sys":9415},{"type":12,"linkType":13,"id":14},{"sys":9417},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9419},{"url":393,"details":9420,"fileName":399,"contentType":400},{"size":395,"image":9421},{"width":397,"height":398},{"sys":9423,"fields":9426},{"id":9424,"createdAt":9425},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":9427,"slug":9428,"articleIntro":-1,"category":9429},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[9430],{"metadata":9431,"sys":9434,"fields":9441},{"tags":9432,"concepts":9433},[],[],{"space":9435,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9437,"publishedVersion":349,"revision":62,"contentType":9439,"locale":29},{"sys":9436},{"type":12,"linkType":13,"id":14},{"sys":9438},{"id":21,"type":12,"linkType":22},{"sys":9440},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9442,"metaTitle":359,"metaDescription":360,"mainTitle":9443,"subtitle":378,"heroImage":9458,"ctaButton":401,"ctaLink":402},[358],{"data":9444,"content":9445,"nodeType":74},{},[9446,9452],{"data":9447,"content":9448,"nodeType":78},{},[9449],{"data":9450,"marks":9451,"value":370,"nodeType":82},{},[],{"data":9453,"content":9454,"nodeType":87},{},[9455],{"data":9456,"marks":9457,"value":377,"nodeType":82},{},[],{"metadata":9459,"sys":9462,"fields":9467},{"tags":9460,"concepts":9461},[],[],{"space":9463,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9465,"publishedVersion":62,"revision":44,"locale":29},{"sys":9464},{"type":12,"linkType":13,"id":14},{"sys":9466},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9468},{"url":393,"details":9469,"fileName":399,"contentType":400},{"size":395,"image":9470},{"width":397,"height":398},{"sys":9472,"fields":9475},{"id":9473,"createdAt":9474},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":9476,"slug":9477,"articleIntro":9476,"category":9478},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[9479],{"metadata":9480,"sys":9483,"fields":9490},{"tags":9481,"concepts":9482},[],[],{"space":9484,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9486,"publishedVersion":349,"revision":62,"contentType":9488,"locale":29},{"sys":9485},{"type":12,"linkType":13,"id":14},{"sys":9487},{"id":21,"type":12,"linkType":22},{"sys":9489},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9491,"metaTitle":359,"metaDescription":360,"mainTitle":9492,"subtitle":378,"heroImage":9507,"ctaButton":401,"ctaLink":402},[358],{"data":9493,"content":9494,"nodeType":74},{},[9495,9501],{"data":9496,"content":9497,"nodeType":78},{},[9498],{"data":9499,"marks":9500,"value":370,"nodeType":82},{},[],{"data":9502,"content":9503,"nodeType":87},{},[9504],{"data":9505,"marks":9506,"value":377,"nodeType":82},{},[],{"metadata":9508,"sys":9511,"fields":9516},{"tags":9509,"concepts":9510},[],[],{"space":9512,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9514,"publishedVersion":62,"revision":44,"locale":29},{"sys":9513},{"type":12,"linkType":13,"id":14},{"sys":9515},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9517},{"url":393,"details":9518,"fileName":399,"contentType":400},{"size":395,"image":9519},{"width":397,"height":398},{"sys":9521,"fields":9524},{"id":9522,"createdAt":9523},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":9525,"slug":9526,"articleIntro":-1,"category":9527},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[9528],{"metadata":9529,"sys":9532,"fields":9539},{"tags":9530,"concepts":9531},[],[],{"space":9533,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9535,"publishedVersion":349,"revision":62,"contentType":9537,"locale":29},{"sys":9534},{"type":12,"linkType":13,"id":14},{"sys":9536},{"id":21,"type":12,"linkType":22},{"sys":9538},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9540,"metaTitle":359,"metaDescription":360,"mainTitle":9541,"subtitle":378,"heroImage":9556,"ctaButton":401,"ctaLink":402},[358],{"data":9542,"content":9543,"nodeType":74},{},[9544,9550],{"data":9545,"content":9546,"nodeType":78},{},[9547],{"data":9548,"marks":9549,"value":370,"nodeType":82},{},[],{"data":9551,"content":9552,"nodeType":87},{},[9553],{"data":9554,"marks":9555,"value":377,"nodeType":82},{},[],{"metadata":9557,"sys":9560,"fields":9565},{"tags":9558,"concepts":9559},[],[],{"space":9561,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9563,"publishedVersion":62,"revision":44,"locale":29},{"sys":9562},{"type":12,"linkType":13,"id":14},{"sys":9564},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9566},{"url":393,"details":9567,"fileName":399,"contentType":400},{"size":395,"image":9568},{"width":397,"height":398},{"sys":9570,"fields":9573},{"id":9571,"createdAt":9572},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":9574,"slug":9575,"articleIntro":9574,"category":9576},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[9577],{"metadata":9578,"sys":9581,"fields":9588},{"tags":9579,"concepts":9580},[],[],{"space":9582,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9584,"publishedVersion":349,"revision":62,"contentType":9586,"locale":29},{"sys":9583},{"type":12,"linkType":13,"id":14},{"sys":9585},{"id":21,"type":12,"linkType":22},{"sys":9587},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9589,"metaTitle":359,"metaDescription":360,"mainTitle":9590,"subtitle":378,"heroImage":9605,"ctaButton":401,"ctaLink":402},[358],{"data":9591,"content":9592,"nodeType":74},{},[9593,9599],{"data":9594,"content":9595,"nodeType":78},{},[9596],{"data":9597,"marks":9598,"value":370,"nodeType":82},{},[],{"data":9600,"content":9601,"nodeType":87},{},[9602],{"data":9603,"marks":9604,"value":377,"nodeType":82},{},[],{"metadata":9606,"sys":9609,"fields":9614},{"tags":9607,"concepts":9608},[],[],{"space":9610,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9612,"publishedVersion":62,"revision":44,"locale":29},{"sys":9611},{"type":12,"linkType":13,"id":14},{"sys":9613},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9615},{"url":393,"details":9616,"fileName":399,"contentType":400},{"size":395,"image":9617},{"width":397,"height":398},{"sys":9619,"fields":9622},{"id":9620,"createdAt":9621},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":9623,"slug":9624,"articleIntro":9623,"category":9625},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[9626],{"metadata":9627,"sys":9630,"fields":9637},{"tags":9628,"concepts":9629},[],[],{"space":9631,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9633,"publishedVersion":349,"revision":62,"contentType":9635,"locale":29},{"sys":9632},{"type":12,"linkType":13,"id":14},{"sys":9634},{"id":21,"type":12,"linkType":22},{"sys":9636},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9638,"metaTitle":359,"metaDescription":360,"mainTitle":9639,"subtitle":378,"heroImage":9654,"ctaButton":401,"ctaLink":402},[358],{"data":9640,"content":9641,"nodeType":74},{},[9642,9648],{"data":9643,"content":9644,"nodeType":78},{},[9645],{"data":9646,"marks":9647,"value":370,"nodeType":82},{},[],{"data":9649,"content":9650,"nodeType":87},{},[9651],{"data":9652,"marks":9653,"value":377,"nodeType":82},{},[],{"metadata":9655,"sys":9658,"fields":9663},{"tags":9656,"concepts":9657},[],[],{"space":9659,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9661,"publishedVersion":62,"revision":44,"locale":29},{"sys":9660},{"type":12,"linkType":13,"id":14},{"sys":9662},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9664},{"url":393,"details":9665,"fileName":399,"contentType":400},{"size":395,"image":9666},{"width":397,"height":398},{"sys":9668,"fields":9671},{"id":9669,"createdAt":9670},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":9672,"slug":9673,"articleIntro":9674,"category":9675},"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",[9676],{"metadata":9677,"sys":9680,"fields":9687},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9683,"publishedVersion":349,"revision":62,"contentType":9685,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"sys":9686},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9688,"metaTitle":359,"metaDescription":360,"mainTitle":9689,"subtitle":378,"heroImage":9704,"ctaButton":401,"ctaLink":402},[358],{"data":9690,"content":9691,"nodeType":74},{},[9692,9698],{"data":9693,"content":9694,"nodeType":78},{},[9695],{"data":9696,"marks":9697,"value":370,"nodeType":82},{},[],{"data":9699,"content":9700,"nodeType":87},{},[9701],{"data":9702,"marks":9703,"value":377,"nodeType":82},{},[],{"metadata":9705,"sys":9708,"fields":9713},{"tags":9706,"concepts":9707},[],[],{"space":9709,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9711,"publishedVersion":62,"revision":44,"locale":29},{"sys":9710},{"type":12,"linkType":13,"id":14},{"sys":9712},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9714},{"url":393,"details":9715,"fileName":399,"contentType":400},{"size":395,"image":9716},{"width":397,"height":398},{"sys":9718,"fields":9721},{"id":9719,"createdAt":9720},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":9722,"slug":9723,"articleIntro":9724,"category":9725},"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",[9726],{"metadata":9727,"sys":9730,"fields":9737},{"tags":9728,"concepts":9729},[],[],{"space":9731,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9733,"publishedVersion":349,"revision":62,"contentType":9735,"locale":29},{"sys":9732},{"type":12,"linkType":13,"id":14},{"sys":9734},{"id":21,"type":12,"linkType":22},{"sys":9736},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9738,"metaTitle":359,"metaDescription":360,"mainTitle":9739,"subtitle":378,"heroImage":9754,"ctaButton":401,"ctaLink":402},[358],{"data":9740,"content":9741,"nodeType":74},{},[9742,9748],{"data":9743,"content":9744,"nodeType":78},{},[9745],{"data":9746,"marks":9747,"value":370,"nodeType":82},{},[],{"data":9749,"content":9750,"nodeType":87},{},[9751],{"data":9752,"marks":9753,"value":377,"nodeType":82},{},[],{"metadata":9755,"sys":9758,"fields":9763},{"tags":9756,"concepts":9757},[],[],{"space":9759,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9761,"publishedVersion":62,"revision":44,"locale":29},{"sys":9760},{"type":12,"linkType":13,"id":14},{"sys":9762},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9764},{"url":393,"details":9765,"fileName":399,"contentType":400},{"size":395,"image":9766},{"width":397,"height":398},{"sys":9768,"fields":9771},{"id":9769,"createdAt":9770},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":9772,"slug":9773,"articleIntro":9772,"category":9774},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[9775],{"metadata":9776,"sys":9779,"fields":9786},{"tags":9777,"concepts":9778},[],[],{"space":9780,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9782,"publishedVersion":349,"revision":62,"contentType":9784,"locale":29},{"sys":9781},{"type":12,"linkType":13,"id":14},{"sys":9783},{"id":21,"type":12,"linkType":22},{"sys":9785},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9787,"metaTitle":359,"metaDescription":360,"mainTitle":9788,"subtitle":378,"heroImage":9803,"ctaButton":401,"ctaLink":402},[358],{"data":9789,"content":9790,"nodeType":74},{},[9791,9797],{"data":9792,"content":9793,"nodeType":78},{},[9794],{"data":9795,"marks":9796,"value":370,"nodeType":82},{},[],{"data":9798,"content":9799,"nodeType":87},{},[9800],{"data":9801,"marks":9802,"value":377,"nodeType":82},{},[],{"metadata":9804,"sys":9807,"fields":9812},{"tags":9805,"concepts":9806},[],[],{"space":9808,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9810,"publishedVersion":62,"revision":44,"locale":29},{"sys":9809},{"type":12,"linkType":13,"id":14},{"sys":9811},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9813},{"url":393,"details":9814,"fileName":399,"contentType":400},{"size":395,"image":9815},{"width":397,"height":398},{"sys":9817,"fields":9820},{"id":9818,"createdAt":9819},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":9821,"slug":9822,"articleIntro":9821,"category":9823},"Compte 106 - Réserves","compte-106-reserves",[9824],{"metadata":9825,"sys":9828,"fields":9835},{"tags":9826,"concepts":9827},[],[],{"space":9829,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9831,"publishedVersion":349,"revision":62,"contentType":9833,"locale":29},{"sys":9830},{"type":12,"linkType":13,"id":14},{"sys":9832},{"id":21,"type":12,"linkType":22},{"sys":9834},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9836,"metaTitle":359,"metaDescription":360,"mainTitle":9837,"subtitle":378,"heroImage":9852,"ctaButton":401,"ctaLink":402},[358],{"data":9838,"content":9839,"nodeType":74},{},[9840,9846],{"data":9841,"content":9842,"nodeType":78},{},[9843],{"data":9844,"marks":9845,"value":370,"nodeType":82},{},[],{"data":9847,"content":9848,"nodeType":87},{},[9849],{"data":9850,"marks":9851,"value":377,"nodeType":82},{},[],{"metadata":9853,"sys":9856,"fields":9861},{"tags":9854,"concepts":9855},[],[],{"space":9857,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9859,"publishedVersion":62,"revision":44,"locale":29},{"sys":9858},{"type":12,"linkType":13,"id":14},{"sys":9860},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9862},{"url":393,"details":9863,"fileName":399,"contentType":400},{"size":395,"image":9864},{"width":397,"height":398},{"sys":9866,"fields":9869},{"id":9867,"createdAt":9868},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":9870,"slug":9871,"articleIntro":9870,"category":9872},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[9873],{"metadata":9874,"sys":9877,"fields":9884},{"tags":9875,"concepts":9876},[],[],{"space":9878,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9880,"publishedVersion":349,"revision":62,"contentType":9882,"locale":29},{"sys":9879},{"type":12,"linkType":13,"id":14},{"sys":9881},{"id":21,"type":12,"linkType":22},{"sys":9883},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9885,"metaTitle":359,"metaDescription":360,"mainTitle":9886,"subtitle":378,"heroImage":9901,"ctaButton":401,"ctaLink":402},[358],{"data":9887,"content":9888,"nodeType":74},{},[9889,9895],{"data":9890,"content":9891,"nodeType":78},{},[9892],{"data":9893,"marks":9894,"value":370,"nodeType":82},{},[],{"data":9896,"content":9897,"nodeType":87},{},[9898],{"data":9899,"marks":9900,"value":377,"nodeType":82},{},[],{"metadata":9902,"sys":9905,"fields":9910},{"tags":9903,"concepts":9904},[],[],{"space":9906,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9908,"publishedVersion":62,"revision":44,"locale":29},{"sys":9907},{"type":12,"linkType":13,"id":14},{"sys":9909},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9911},{"url":393,"details":9912,"fileName":399,"contentType":400},{"size":395,"image":9913},{"width":397,"height":398},{"sys":9915,"fields":9918},{"id":9916,"createdAt":9917},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":9919,"slug":9920,"articleIntro":9919,"category":9921},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[9922],{"metadata":9923,"sys":9926,"fields":9933},{"tags":9924,"concepts":9925},[],[],{"space":9927,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9929,"publishedVersion":349,"revision":62,"contentType":9931,"locale":29},{"sys":9928},{"type":12,"linkType":13,"id":14},{"sys":9930},{"id":21,"type":12,"linkType":22},{"sys":9932},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9934,"metaTitle":359,"metaDescription":360,"mainTitle":9935,"subtitle":378,"heroImage":9950,"ctaButton":401,"ctaLink":402},[358],{"data":9936,"content":9937,"nodeType":74},{},[9938,9944],{"data":9939,"content":9940,"nodeType":78},{},[9941],{"data":9942,"marks":9943,"value":370,"nodeType":82},{},[],{"data":9945,"content":9946,"nodeType":87},{},[9947],{"data":9948,"marks":9949,"value":377,"nodeType":82},{},[],{"metadata":9951,"sys":9954,"fields":9959},{"tags":9952,"concepts":9953},[],[],{"space":9955,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":9957,"publishedVersion":62,"revision":44,"locale":29},{"sys":9956},{"type":12,"linkType":13,"id":14},{"sys":9958},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":9960},{"url":393,"details":9961,"fileName":399,"contentType":400},{"size":395,"image":9962},{"width":397,"height":398},{"sys":9964,"fields":9967},{"id":9965,"createdAt":9966},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":9968,"slug":9969,"articleIntro":9968,"category":9970},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[9971],{"metadata":9972,"sys":9975,"fields":9982},{"tags":9973,"concepts":9974},[],[],{"space":9976,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":9978,"publishedVersion":349,"revision":62,"contentType":9980,"locale":29},{"sys":9977},{"type":12,"linkType":13,"id":14},{"sys":9979},{"id":21,"type":12,"linkType":22},{"sys":9981},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":9983,"metaTitle":359,"metaDescription":360,"mainTitle":9984,"subtitle":378,"heroImage":9999,"ctaButton":401,"ctaLink":402},[358],{"data":9985,"content":9986,"nodeType":74},{},[9987,9993],{"data":9988,"content":9989,"nodeType":78},{},[9990],{"data":9991,"marks":9992,"value":370,"nodeType":82},{},[],{"data":9994,"content":9995,"nodeType":87},{},[9996],{"data":9997,"marks":9998,"value":377,"nodeType":82},{},[],{"metadata":10000,"sys":10003,"fields":10008},{"tags":10001,"concepts":10002},[],[],{"space":10004,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10006,"publishedVersion":62,"revision":44,"locale":29},{"sys":10005},{"type":12,"linkType":13,"id":14},{"sys":10007},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10009},{"url":393,"details":10010,"fileName":399,"contentType":400},{"size":395,"image":10011},{"width":397,"height":398},{"sys":10013,"fields":10016},{"id":10014,"createdAt":10015},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":10017,"slug":10018,"articleIntro":10017,"category":10019},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[10020],{"metadata":10021,"sys":10024,"fields":10031},{"tags":10022,"concepts":10023},[],[],{"space":10025,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10027,"publishedVersion":349,"revision":62,"contentType":10029,"locale":29},{"sys":10026},{"type":12,"linkType":13,"id":14},{"sys":10028},{"id":21,"type":12,"linkType":22},{"sys":10030},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10032,"metaTitle":359,"metaDescription":360,"mainTitle":10033,"subtitle":378,"heroImage":10048,"ctaButton":401,"ctaLink":402},[358],{"data":10034,"content":10035,"nodeType":74},{},[10036,10042],{"data":10037,"content":10038,"nodeType":78},{},[10039],{"data":10040,"marks":10041,"value":370,"nodeType":82},{},[],{"data":10043,"content":10044,"nodeType":87},{},[10045],{"data":10046,"marks":10047,"value":377,"nodeType":82},{},[],{"metadata":10049,"sys":10052,"fields":10057},{"tags":10050,"concepts":10051},[],[],{"space":10053,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10055,"publishedVersion":62,"revision":44,"locale":29},{"sys":10054},{"type":12,"linkType":13,"id":14},{"sys":10056},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10058},{"url":393,"details":10059,"fileName":399,"contentType":400},{"size":395,"image":10060},{"width":397,"height":398},{"sys":10062,"fields":10065},{"id":10063,"createdAt":10064},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":10066,"slug":10067,"articleIntro":10066,"category":10068},"6097 - de marchandises","compte-6097-de-marchandises",[10069],{"metadata":10070,"sys":10073,"fields":10080},{"tags":10071,"concepts":10072},[],[],{"space":10074,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10076,"publishedVersion":349,"revision":62,"contentType":10078,"locale":29},{"sys":10075},{"type":12,"linkType":13,"id":14},{"sys":10077},{"id":21,"type":12,"linkType":22},{"sys":10079},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10081,"metaTitle":359,"metaDescription":360,"mainTitle":10082,"subtitle":378,"heroImage":10097,"ctaButton":401,"ctaLink":402},[358],{"data":10083,"content":10084,"nodeType":74},{},[10085,10091],{"data":10086,"content":10087,"nodeType":78},{},[10088],{"data":10089,"marks":10090,"value":370,"nodeType":82},{},[],{"data":10092,"content":10093,"nodeType":87},{},[10094],{"data":10095,"marks":10096,"value":377,"nodeType":82},{},[],{"metadata":10098,"sys":10101,"fields":10106},{"tags":10099,"concepts":10100},[],[],{"space":10102,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10104,"publishedVersion":62,"revision":44,"locale":29},{"sys":10103},{"type":12,"linkType":13,"id":14},{"sys":10105},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10107},{"url":393,"details":10108,"fileName":399,"contentType":400},{"size":395,"image":10109},{"width":397,"height":398},{"sys":10111,"fields":10114},{"id":10112,"createdAt":10113},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":10115,"slug":10116,"articleIntro":10115,"category":10117},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[10118],{"metadata":10119,"sys":10122,"fields":10129},{"tags":10120,"concepts":10121},[],[],{"space":10123,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10125,"publishedVersion":349,"revision":62,"contentType":10127,"locale":29},{"sys":10124},{"type":12,"linkType":13,"id":14},{"sys":10126},{"id":21,"type":12,"linkType":22},{"sys":10128},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10130,"metaTitle":359,"metaDescription":360,"mainTitle":10131,"subtitle":378,"heroImage":10146,"ctaButton":401,"ctaLink":402},[358],{"data":10132,"content":10133,"nodeType":74},{},[10134,10140],{"data":10135,"content":10136,"nodeType":78},{},[10137],{"data":10138,"marks":10139,"value":370,"nodeType":82},{},[],{"data":10141,"content":10142,"nodeType":87},{},[10143],{"data":10144,"marks":10145,"value":377,"nodeType":82},{},[],{"metadata":10147,"sys":10150,"fields":10155},{"tags":10148,"concepts":10149},[],[],{"space":10151,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10153,"publishedVersion":62,"revision":44,"locale":29},{"sys":10152},{"type":12,"linkType":13,"id":14},{"sys":10154},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10156},{"url":393,"details":10157,"fileName":399,"contentType":400},{"size":395,"image":10158},{"width":397,"height":398},{"sys":10160,"fields":10163},{"id":10161,"createdAt":10162},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":10164,"slug":10165,"articleIntro":10164,"category":10166},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[10167],{"metadata":10168,"sys":10171,"fields":10178},{"tags":10169,"concepts":10170},[],[],{"space":10172,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10174,"publishedVersion":349,"revision":62,"contentType":10176,"locale":29},{"sys":10173},{"type":12,"linkType":13,"id":14},{"sys":10175},{"id":21,"type":12,"linkType":22},{"sys":10177},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10179,"metaTitle":359,"metaDescription":360,"mainTitle":10180,"subtitle":378,"heroImage":10195,"ctaButton":401,"ctaLink":402},[358],{"data":10181,"content":10182,"nodeType":74},{},[10183,10189],{"data":10184,"content":10185,"nodeType":78},{},[10186],{"data":10187,"marks":10188,"value":370,"nodeType":82},{},[],{"data":10190,"content":10191,"nodeType":87},{},[10192],{"data":10193,"marks":10194,"value":377,"nodeType":82},{},[],{"metadata":10196,"sys":10199,"fields":10204},{"tags":10197,"concepts":10198},[],[],{"space":10200,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10202,"publishedVersion":62,"revision":44,"locale":29},{"sys":10201},{"type":12,"linkType":13,"id":14},{"sys":10203},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10205},{"url":393,"details":10206,"fileName":399,"contentType":400},{"size":395,"image":10207},{"width":397,"height":398},{"sys":10209,"fields":10212},{"id":10210,"createdAt":10211},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":10213,"slug":10214,"articleIntro":10213,"category":10215},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[10216],{"metadata":10217,"sys":10220,"fields":10227},{"tags":10218,"concepts":10219},[],[],{"space":10221,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10223,"publishedVersion":349,"revision":62,"contentType":10225,"locale":29},{"sys":10222},{"type":12,"linkType":13,"id":14},{"sys":10224},{"id":21,"type":12,"linkType":22},{"sys":10226},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10228,"metaTitle":359,"metaDescription":360,"mainTitle":10229,"subtitle":378,"heroImage":10244,"ctaButton":401,"ctaLink":402},[358],{"data":10230,"content":10231,"nodeType":74},{},[10232,10238],{"data":10233,"content":10234,"nodeType":78},{},[10235],{"data":10236,"marks":10237,"value":370,"nodeType":82},{},[],{"data":10239,"content":10240,"nodeType":87},{},[10241],{"data":10242,"marks":10243,"value":377,"nodeType":82},{},[],{"metadata":10245,"sys":10248,"fields":10253},{"tags":10246,"concepts":10247},[],[],{"space":10249,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10251,"publishedVersion":62,"revision":44,"locale":29},{"sys":10250},{"type":12,"linkType":13,"id":14},{"sys":10252},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10254},{"url":393,"details":10255,"fileName":399,"contentType":400},{"size":395,"image":10256},{"width":397,"height":398},{"sys":10258,"fields":10261},{"id":10259,"createdAt":10260},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":10262,"slug":10263,"articleIntro":10262,"category":10264},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[10265],{"metadata":10266,"sys":10269,"fields":10276},{"tags":10267,"concepts":10268},[],[],{"space":10270,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10272,"publishedVersion":349,"revision":62,"contentType":10274,"locale":29},{"sys":10271},{"type":12,"linkType":13,"id":14},{"sys":10273},{"id":21,"type":12,"linkType":22},{"sys":10275},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10277,"metaTitle":359,"metaDescription":360,"mainTitle":10278,"subtitle":378,"heroImage":10293,"ctaButton":401,"ctaLink":402},[358],{"data":10279,"content":10280,"nodeType":74},{},[10281,10287],{"data":10282,"content":10283,"nodeType":78},{},[10284],{"data":10285,"marks":10286,"value":370,"nodeType":82},{},[],{"data":10288,"content":10289,"nodeType":87},{},[10290],{"data":10291,"marks":10292,"value":377,"nodeType":82},{},[],{"metadata":10294,"sys":10297,"fields":10302},{"tags":10295,"concepts":10296},[],[],{"space":10298,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10300,"publishedVersion":62,"revision":44,"locale":29},{"sys":10299},{"type":12,"linkType":13,"id":14},{"sys":10301},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10303},{"url":393,"details":10304,"fileName":399,"contentType":400},{"size":395,"image":10305},{"width":397,"height":398},{"sys":10307,"fields":10310},{"id":10308,"createdAt":10309},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":10311,"slug":10312,"articleIntro":10311,"category":10313},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[10314],{"metadata":10315,"sys":10318,"fields":10325},{"tags":10316,"concepts":10317},[],[],{"space":10319,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10321,"publishedVersion":349,"revision":62,"contentType":10323,"locale":29},{"sys":10320},{"type":12,"linkType":13,"id":14},{"sys":10322},{"id":21,"type":12,"linkType":22},{"sys":10324},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10326,"metaTitle":359,"metaDescription":360,"mainTitle":10327,"subtitle":378,"heroImage":10342,"ctaButton":401,"ctaLink":402},[358],{"data":10328,"content":10329,"nodeType":74},{},[10330,10336],{"data":10331,"content":10332,"nodeType":78},{},[10333],{"data":10334,"marks":10335,"value":370,"nodeType":82},{},[],{"data":10337,"content":10338,"nodeType":87},{},[10339],{"data":10340,"marks":10341,"value":377,"nodeType":82},{},[],{"metadata":10343,"sys":10346,"fields":10351},{"tags":10344,"concepts":10345},[],[],{"space":10347,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10349,"publishedVersion":62,"revision":44,"locale":29},{"sys":10348},{"type":12,"linkType":13,"id":14},{"sys":10350},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10352},{"url":393,"details":10353,"fileName":399,"contentType":400},{"size":395,"image":10354},{"width":397,"height":398},{"sys":10356,"fields":10359},{"id":10357,"createdAt":10358},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":10360,"slug":10361,"articleIntro":10360,"category":10362},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[10363],{"metadata":10364,"sys":10367,"fields":10374},{"tags":10365,"concepts":10366},[],[],{"space":10368,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10370,"publishedVersion":349,"revision":62,"contentType":10372,"locale":29},{"sys":10369},{"type":12,"linkType":13,"id":14},{"sys":10371},{"id":21,"type":12,"linkType":22},{"sys":10373},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10375,"metaTitle":359,"metaDescription":360,"mainTitle":10376,"subtitle":378,"heroImage":10391,"ctaButton":401,"ctaLink":402},[358],{"data":10377,"content":10378,"nodeType":74},{},[10379,10385],{"data":10380,"content":10381,"nodeType":78},{},[10382],{"data":10383,"marks":10384,"value":370,"nodeType":82},{},[],{"data":10386,"content":10387,"nodeType":87},{},[10388],{"data":10389,"marks":10390,"value":377,"nodeType":82},{},[],{"metadata":10392,"sys":10395,"fields":10400},{"tags":10393,"concepts":10394},[],[],{"space":10396,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10398,"publishedVersion":62,"revision":44,"locale":29},{"sys":10397},{"type":12,"linkType":13,"id":14},{"sys":10399},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10401},{"url":393,"details":10402,"fileName":399,"contentType":400},{"size":395,"image":10403},{"width":397,"height":398},{"sys":10405,"fields":10408},{"id":10406,"createdAt":10407},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":10409,"slug":10410,"articleIntro":10409,"category":10411},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[10412],{"metadata":10413,"sys":10416,"fields":10423},{"tags":10414,"concepts":10415},[],[],{"space":10417,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10419,"publishedVersion":349,"revision":62,"contentType":10421,"locale":29},{"sys":10418},{"type":12,"linkType":13,"id":14},{"sys":10420},{"id":21,"type":12,"linkType":22},{"sys":10422},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10424,"metaTitle":359,"metaDescription":360,"mainTitle":10425,"subtitle":378,"heroImage":10440,"ctaButton":401,"ctaLink":402},[358],{"data":10426,"content":10427,"nodeType":74},{},[10428,10434],{"data":10429,"content":10430,"nodeType":78},{},[10431],{"data":10432,"marks":10433,"value":370,"nodeType":82},{},[],{"data":10435,"content":10436,"nodeType":87},{},[10437],{"data":10438,"marks":10439,"value":377,"nodeType":82},{},[],{"metadata":10441,"sys":10444,"fields":10449},{"tags":10442,"concepts":10443},[],[],{"space":10445,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10447,"publishedVersion":62,"revision":44,"locale":29},{"sys":10446},{"type":12,"linkType":13,"id":14},{"sys":10448},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10450},{"url":393,"details":10451,"fileName":399,"contentType":400},{"size":395,"image":10452},{"width":397,"height":398},{"sys":10454,"fields":10457},{"id":10455,"createdAt":10456},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":10458,"slug":10459,"articleIntro":10458,"category":10460},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[10461],{"metadata":10462,"sys":10465,"fields":10472},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10468,"publishedVersion":349,"revision":62,"contentType":10470,"locale":29},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":21,"type":12,"linkType":22},{"sys":10471},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10473,"metaTitle":359,"metaDescription":360,"mainTitle":10474,"subtitle":378,"heroImage":10489,"ctaButton":401,"ctaLink":402},[358],{"data":10475,"content":10476,"nodeType":74},{},[10477,10483],{"data":10478,"content":10479,"nodeType":78},{},[10480],{"data":10481,"marks":10482,"value":370,"nodeType":82},{},[],{"data":10484,"content":10485,"nodeType":87},{},[10486],{"data":10487,"marks":10488,"value":377,"nodeType":82},{},[],{"metadata":10490,"sys":10493,"fields":10498},{"tags":10491,"concepts":10492},[],[],{"space":10494,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10496,"publishedVersion":62,"revision":44,"locale":29},{"sys":10495},{"type":12,"linkType":13,"id":14},{"sys":10497},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10499},{"url":393,"details":10500,"fileName":399,"contentType":400},{"size":395,"image":10501},{"width":397,"height":398},{"sys":10503,"fields":10506},{"id":10504,"createdAt":10505},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":10507,"slug":10508,"articleIntro":-1,"category":10509},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[10510],{"metadata":10511,"sys":10514,"fields":10521},{"tags":10512,"concepts":10513},[],[],{"space":10515,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10517,"publishedVersion":349,"revision":62,"contentType":10519,"locale":29},{"sys":10516},{"type":12,"linkType":13,"id":14},{"sys":10518},{"id":21,"type":12,"linkType":22},{"sys":10520},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10522,"metaTitle":359,"metaDescription":360,"mainTitle":10523,"subtitle":378,"heroImage":10538,"ctaButton":401,"ctaLink":402},[358],{"data":10524,"content":10525,"nodeType":74},{},[10526,10532],{"data":10527,"content":10528,"nodeType":78},{},[10529],{"data":10530,"marks":10531,"value":370,"nodeType":82},{},[],{"data":10533,"content":10534,"nodeType":87},{},[10535],{"data":10536,"marks":10537,"value":377,"nodeType":82},{},[],{"metadata":10539,"sys":10542,"fields":10547},{"tags":10540,"concepts":10541},[],[],{"space":10543,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10545,"publishedVersion":62,"revision":44,"locale":29},{"sys":10544},{"type":12,"linkType":13,"id":14},{"sys":10546},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10548},{"url":393,"details":10549,"fileName":399,"contentType":400},{"size":395,"image":10550},{"width":397,"height":398},{"sys":10552,"fields":10555},{"id":10553,"createdAt":10554},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":10556,"slug":10557,"articleIntro":-1,"category":10558},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[10559],{"metadata":10560,"sys":10563,"fields":10570},{"tags":10561,"concepts":10562},[],[],{"space":10564,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10566,"publishedVersion":349,"revision":62,"contentType":10568,"locale":29},{"sys":10565},{"type":12,"linkType":13,"id":14},{"sys":10567},{"id":21,"type":12,"linkType":22},{"sys":10569},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10571,"metaTitle":359,"metaDescription":360,"mainTitle":10572,"subtitle":378,"heroImage":10587,"ctaButton":401,"ctaLink":402},[358],{"data":10573,"content":10574,"nodeType":74},{},[10575,10581],{"data":10576,"content":10577,"nodeType":78},{},[10578],{"data":10579,"marks":10580,"value":370,"nodeType":82},{},[],{"data":10582,"content":10583,"nodeType":87},{},[10584],{"data":10585,"marks":10586,"value":377,"nodeType":82},{},[],{"metadata":10588,"sys":10591,"fields":10596},{"tags":10589,"concepts":10590},[],[],{"space":10592,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10594,"publishedVersion":62,"revision":44,"locale":29},{"sys":10593},{"type":12,"linkType":13,"id":14},{"sys":10595},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10597},{"url":393,"details":10598,"fileName":399,"contentType":400},{"size":395,"image":10599},{"width":397,"height":398},{"sys":10601,"fields":10604},{"id":10602,"createdAt":10603},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":10605,"slug":10606,"articleIntro":-1,"category":10607},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[10608],{"metadata":10609,"sys":10612,"fields":10619},{"tags":10610,"concepts":10611},[],[],{"space":10613,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10615,"publishedVersion":349,"revision":62,"contentType":10617,"locale":29},{"sys":10614},{"type":12,"linkType":13,"id":14},{"sys":10616},{"id":21,"type":12,"linkType":22},{"sys":10618},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10620,"metaTitle":359,"metaDescription":360,"mainTitle":10621,"subtitle":378,"heroImage":10636,"ctaButton":401,"ctaLink":402},[358],{"data":10622,"content":10623,"nodeType":74},{},[10624,10630],{"data":10625,"content":10626,"nodeType":78},{},[10627],{"data":10628,"marks":10629,"value":370,"nodeType":82},{},[],{"data":10631,"content":10632,"nodeType":87},{},[10633],{"data":10634,"marks":10635,"value":377,"nodeType":82},{},[],{"metadata":10637,"sys":10640,"fields":10645},{"tags":10638,"concepts":10639},[],[],{"space":10641,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10643,"publishedVersion":62,"revision":44,"locale":29},{"sys":10642},{"type":12,"linkType":13,"id":14},{"sys":10644},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10646},{"url":393,"details":10647,"fileName":399,"contentType":400},{"size":395,"image":10648},{"width":397,"height":398},{"sys":10650,"fields":10653},{"id":10651,"createdAt":10652},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":10654,"slug":10655,"articleIntro":10654,"category":10656},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[10657],{"metadata":10658,"sys":10661,"fields":10668},{"tags":10659,"concepts":10660},[],[],{"space":10662,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10664,"publishedVersion":349,"revision":62,"contentType":10666,"locale":29},{"sys":10663},{"type":12,"linkType":13,"id":14},{"sys":10665},{"id":21,"type":12,"linkType":22},{"sys":10667},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10669,"metaTitle":359,"metaDescription":360,"mainTitle":10670,"subtitle":378,"heroImage":10685,"ctaButton":401,"ctaLink":402},[358],{"data":10671,"content":10672,"nodeType":74},{},[10673,10679],{"data":10674,"content":10675,"nodeType":78},{},[10676],{"data":10677,"marks":10678,"value":370,"nodeType":82},{},[],{"data":10680,"content":10681,"nodeType":87},{},[10682],{"data":10683,"marks":10684,"value":377,"nodeType":82},{},[],{"metadata":10686,"sys":10689,"fields":10694},{"tags":10687,"concepts":10688},[],[],{"space":10690,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10692,"publishedVersion":62,"revision":44,"locale":29},{"sys":10691},{"type":12,"linkType":13,"id":14},{"sys":10693},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10695},{"url":393,"details":10696,"fileName":399,"contentType":400},{"size":395,"image":10697},{"width":397,"height":398},{"sys":10699,"fields":10702},{"id":10700,"createdAt":10701},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":10703,"slug":10704,"articleIntro":10703,"category":10705},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[10706],{"metadata":10707,"sys":10710,"fields":10717},{"tags":10708,"concepts":10709},[],[],{"space":10711,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10713,"publishedVersion":349,"revision":62,"contentType":10715,"locale":29},{"sys":10712},{"type":12,"linkType":13,"id":14},{"sys":10714},{"id":21,"type":12,"linkType":22},{"sys":10716},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10718,"metaTitle":359,"metaDescription":360,"mainTitle":10719,"subtitle":378,"heroImage":10734,"ctaButton":401,"ctaLink":402},[358],{"data":10720,"content":10721,"nodeType":74},{},[10722,10728],{"data":10723,"content":10724,"nodeType":78},{},[10725],{"data":10726,"marks":10727,"value":370,"nodeType":82},{},[],{"data":10729,"content":10730,"nodeType":87},{},[10731],{"data":10732,"marks":10733,"value":377,"nodeType":82},{},[],{"metadata":10735,"sys":10738,"fields":10743},{"tags":10736,"concepts":10737},[],[],{"space":10739,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10741,"publishedVersion":62,"revision":44,"locale":29},{"sys":10740},{"type":12,"linkType":13,"id":14},{"sys":10742},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10744},{"url":393,"details":10745,"fileName":399,"contentType":400},{"size":395,"image":10746},{"width":397,"height":398},{"sys":10748,"fields":10751},{"id":10749,"createdAt":10750},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":10752,"slug":10753,"articleIntro":10752,"category":10754},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[10755],{"metadata":10756,"sys":10759,"fields":10766},{"tags":10757,"concepts":10758},[],[],{"space":10760,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10762,"publishedVersion":349,"revision":62,"contentType":10764,"locale":29},{"sys":10761},{"type":12,"linkType":13,"id":14},{"sys":10763},{"id":21,"type":12,"linkType":22},{"sys":10765},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10767,"metaTitle":359,"metaDescription":360,"mainTitle":10768,"subtitle":378,"heroImage":10783,"ctaButton":401,"ctaLink":402},[358],{"data":10769,"content":10770,"nodeType":74},{},[10771,10777],{"data":10772,"content":10773,"nodeType":78},{},[10774],{"data":10775,"marks":10776,"value":370,"nodeType":82},{},[],{"data":10778,"content":10779,"nodeType":87},{},[10780],{"data":10781,"marks":10782,"value":377,"nodeType":82},{},[],{"metadata":10784,"sys":10787,"fields":10792},{"tags":10785,"concepts":10786},[],[],{"space":10788,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10790,"publishedVersion":62,"revision":44,"locale":29},{"sys":10789},{"type":12,"linkType":13,"id":14},{"sys":10791},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10793},{"url":393,"details":10794,"fileName":399,"contentType":400},{"size":395,"image":10795},{"width":397,"height":398},{"sys":10797,"fields":10800},{"id":10798,"createdAt":10799},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":10801,"slug":10802,"articleIntro":10801,"category":10803},"698 - Intégration fiscale","compte-698-integration-fiscale",[10804],{"metadata":10805,"sys":10808,"fields":10815},{"tags":10806,"concepts":10807},[],[],{"space":10809,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10811,"publishedVersion":349,"revision":62,"contentType":10813,"locale":29},{"sys":10810},{"type":12,"linkType":13,"id":14},{"sys":10812},{"id":21,"type":12,"linkType":22},{"sys":10814},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10816,"metaTitle":359,"metaDescription":360,"mainTitle":10817,"subtitle":378,"heroImage":10832,"ctaButton":401,"ctaLink":402},[358],{"data":10818,"content":10819,"nodeType":74},{},[10820,10826],{"data":10821,"content":10822,"nodeType":78},{},[10823],{"data":10824,"marks":10825,"value":370,"nodeType":82},{},[],{"data":10827,"content":10828,"nodeType":87},{},[10829],{"data":10830,"marks":10831,"value":377,"nodeType":82},{},[],{"metadata":10833,"sys":10836,"fields":10841},{"tags":10834,"concepts":10835},[],[],{"space":10837,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10839,"publishedVersion":62,"revision":44,"locale":29},{"sys":10838},{"type":12,"linkType":13,"id":14},{"sys":10840},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10842},{"url":393,"details":10843,"fileName":399,"contentType":400},{"size":395,"image":10844},{"width":397,"height":398},{"sys":10846,"fields":10849},{"id":10847,"createdAt":10848},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":10850,"slug":10851,"articleIntro":10850,"category":10852},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[10853],{"metadata":10854,"sys":10857,"fields":10864},{"tags":10855,"concepts":10856},[],[],{"space":10858,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10860,"publishedVersion":349,"revision":62,"contentType":10862,"locale":29},{"sys":10859},{"type":12,"linkType":13,"id":14},{"sys":10861},{"id":21,"type":12,"linkType":22},{"sys":10863},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10865,"metaTitle":359,"metaDescription":360,"mainTitle":10866,"subtitle":378,"heroImage":10881,"ctaButton":401,"ctaLink":402},[358],{"data":10867,"content":10868,"nodeType":74},{},[10869,10875],{"data":10870,"content":10871,"nodeType":78},{},[10872],{"data":10873,"marks":10874,"value":370,"nodeType":82},{},[],{"data":10876,"content":10877,"nodeType":87},{},[10878],{"data":10879,"marks":10880,"value":377,"nodeType":82},{},[],{"metadata":10882,"sys":10885,"fields":10890},{"tags":10883,"concepts":10884},[],[],{"space":10886,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10888,"publishedVersion":62,"revision":44,"locale":29},{"sys":10887},{"type":12,"linkType":13,"id":14},{"sys":10889},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10891},{"url":393,"details":10892,"fileName":399,"contentType":400},{"size":395,"image":10893},{"width":397,"height":398},{"sys":10895,"fields":10898},{"id":10896,"createdAt":10897},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":10899,"slug":10900,"articleIntro":10899,"category":10901},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[10902],{"metadata":10903,"sys":10906,"fields":10913},{"tags":10904,"concepts":10905},[],[],{"space":10907,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10909,"publishedVersion":349,"revision":62,"contentType":10911,"locale":29},{"sys":10908},{"type":12,"linkType":13,"id":14},{"sys":10910},{"id":21,"type":12,"linkType":22},{"sys":10912},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10914,"metaTitle":359,"metaDescription":360,"mainTitle":10915,"subtitle":378,"heroImage":10930,"ctaButton":401,"ctaLink":402},[358],{"data":10916,"content":10917,"nodeType":74},{},[10918,10924],{"data":10919,"content":10920,"nodeType":78},{},[10921],{"data":10922,"marks":10923,"value":370,"nodeType":82},{},[],{"data":10925,"content":10926,"nodeType":87},{},[10927],{"data":10928,"marks":10929,"value":377,"nodeType":82},{},[],{"metadata":10931,"sys":10934,"fields":10939},{"tags":10932,"concepts":10933},[],[],{"space":10935,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10937,"publishedVersion":62,"revision":44,"locale":29},{"sys":10936},{"type":12,"linkType":13,"id":14},{"sys":10938},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10940},{"url":393,"details":10941,"fileName":399,"contentType":400},{"size":395,"image":10942},{"width":397,"height":398},{"sys":10944,"fields":10947},{"id":10945,"createdAt":10946},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":10948,"slug":10949,"articleIntro":10948,"category":10950},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[10951],{"metadata":10952,"sys":10955,"fields":10962},{"tags":10953,"concepts":10954},[],[],{"space":10956,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":10958,"publishedVersion":349,"revision":62,"contentType":10960,"locale":29},{"sys":10957},{"type":12,"linkType":13,"id":14},{"sys":10959},{"id":21,"type":12,"linkType":22},{"sys":10961},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":10963,"metaTitle":359,"metaDescription":360,"mainTitle":10964,"subtitle":378,"heroImage":10979,"ctaButton":401,"ctaLink":402},[358],{"data":10965,"content":10966,"nodeType":74},{},[10967,10973],{"data":10968,"content":10969,"nodeType":78},{},[10970],{"data":10971,"marks":10972,"value":370,"nodeType":82},{},[],{"data":10974,"content":10975,"nodeType":87},{},[10976],{"data":10977,"marks":10978,"value":377,"nodeType":82},{},[],{"metadata":10980,"sys":10983,"fields":10988},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":10986,"publishedVersion":62,"revision":44,"locale":29},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":10989},{"url":393,"details":10990,"fileName":399,"contentType":400},{"size":395,"image":10991},{"width":397,"height":398},{"sys":10993,"fields":10996},{"id":10994,"createdAt":10995},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":10997,"slug":10998,"articleIntro":10997,"category":10999},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[11000],{"metadata":11001,"sys":11004,"fields":11011},{"tags":11002,"concepts":11003},[],[],{"space":11005,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11007,"publishedVersion":349,"revision":62,"contentType":11009,"locale":29},{"sys":11006},{"type":12,"linkType":13,"id":14},{"sys":11008},{"id":21,"type":12,"linkType":22},{"sys":11010},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11012,"metaTitle":359,"metaDescription":360,"mainTitle":11013,"subtitle":378,"heroImage":11028,"ctaButton":401,"ctaLink":402},[358],{"data":11014,"content":11015,"nodeType":74},{},[11016,11022],{"data":11017,"content":11018,"nodeType":78},{},[11019],{"data":11020,"marks":11021,"value":370,"nodeType":82},{},[],{"data":11023,"content":11024,"nodeType":87},{},[11025],{"data":11026,"marks":11027,"value":377,"nodeType":82},{},[],{"metadata":11029,"sys":11032,"fields":11037},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11035,"publishedVersion":62,"revision":44,"locale":29},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11038},{"url":393,"details":11039,"fileName":399,"contentType":400},{"size":395,"image":11040},{"width":397,"height":398},{"sys":11042,"fields":11045},{"id":11043,"createdAt":11044},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":11046,"slug":11047,"articleIntro":-1,"category":11048},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[11049],{"metadata":11050,"sys":11053,"fields":11060},{"tags":11051,"concepts":11052},[],[],{"space":11054,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11056,"publishedVersion":349,"revision":62,"contentType":11058,"locale":29},{"sys":11055},{"type":12,"linkType":13,"id":14},{"sys":11057},{"id":21,"type":12,"linkType":22},{"sys":11059},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11061,"metaTitle":359,"metaDescription":360,"mainTitle":11062,"subtitle":378,"heroImage":11077,"ctaButton":401,"ctaLink":402},[358],{"data":11063,"content":11064,"nodeType":74},{},[11065,11071],{"data":11066,"content":11067,"nodeType":78},{},[11068],{"data":11069,"marks":11070,"value":370,"nodeType":82},{},[],{"data":11072,"content":11073,"nodeType":87},{},[11074],{"data":11075,"marks":11076,"value":377,"nodeType":82},{},[],{"metadata":11078,"sys":11081,"fields":11086},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11084,"publishedVersion":62,"revision":44,"locale":29},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11087},{"url":393,"details":11088,"fileName":399,"contentType":400},{"size":395,"image":11089},{"width":397,"height":398},{"sys":11091,"fields":11094},{"id":11092,"createdAt":11093},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":11095,"slug":11096,"articleIntro":-1,"category":11097},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[11098],{"metadata":11099,"sys":11102,"fields":11109},{"tags":11100,"concepts":11101},[],[],{"space":11103,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11105,"publishedVersion":349,"revision":62,"contentType":11107,"locale":29},{"sys":11104},{"type":12,"linkType":13,"id":14},{"sys":11106},{"id":21,"type":12,"linkType":22},{"sys":11108},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11110,"metaTitle":359,"metaDescription":360,"mainTitle":11111,"subtitle":378,"heroImage":11126,"ctaButton":401,"ctaLink":402},[358],{"data":11112,"content":11113,"nodeType":74},{},[11114,11120],{"data":11115,"content":11116,"nodeType":78},{},[11117],{"data":11118,"marks":11119,"value":370,"nodeType":82},{},[],{"data":11121,"content":11122,"nodeType":87},{},[11123],{"data":11124,"marks":11125,"value":377,"nodeType":82},{},[],{"metadata":11127,"sys":11130,"fields":11135},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11133,"publishedVersion":62,"revision":44,"locale":29},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11136},{"url":393,"details":11137,"fileName":399,"contentType":400},{"size":395,"image":11138},{"width":397,"height":398},{"sys":11140,"fields":11143},{"id":11141,"createdAt":11142},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":11144,"slug":11145,"articleIntro":11144,"category":11146},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[11147],{"metadata":11148,"sys":11151,"fields":11158},{"tags":11149,"concepts":11150},[],[],{"space":11152,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11154,"publishedVersion":349,"revision":62,"contentType":11156,"locale":29},{"sys":11153},{"type":12,"linkType":13,"id":14},{"sys":11155},{"id":21,"type":12,"linkType":22},{"sys":11157},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11159,"metaTitle":359,"metaDescription":360,"mainTitle":11160,"subtitle":378,"heroImage":11175,"ctaButton":401,"ctaLink":402},[358],{"data":11161,"content":11162,"nodeType":74},{},[11163,11169],{"data":11164,"content":11165,"nodeType":78},{},[11166],{"data":11167,"marks":11168,"value":370,"nodeType":82},{},[],{"data":11170,"content":11171,"nodeType":87},{},[11172],{"data":11173,"marks":11174,"value":377,"nodeType":82},{},[],{"metadata":11176,"sys":11179,"fields":11184},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11182,"publishedVersion":62,"revision":44,"locale":29},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11185},{"url":393,"details":11186,"fileName":399,"contentType":400},{"size":395,"image":11187},{"width":397,"height":398},{"sys":11189,"fields":11192},{"id":11190,"createdAt":11191},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":11193,"slug":11194,"articleIntro":11193,"category":11195},"473 - Comptes d'attente","compte-473-comptes-d-attente",[11196],{"metadata":11197,"sys":11200,"fields":11207},{"tags":11198,"concepts":11199},[],[],{"space":11201,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11203,"publishedVersion":349,"revision":62,"contentType":11205,"locale":29},{"sys":11202},{"type":12,"linkType":13,"id":14},{"sys":11204},{"id":21,"type":12,"linkType":22},{"sys":11206},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11208,"metaTitle":359,"metaDescription":360,"mainTitle":11209,"subtitle":378,"heroImage":11224,"ctaButton":401,"ctaLink":402},[358],{"data":11210,"content":11211,"nodeType":74},{},[11212,11218],{"data":11213,"content":11214,"nodeType":78},{},[11215],{"data":11216,"marks":11217,"value":370,"nodeType":82},{},[],{"data":11219,"content":11220,"nodeType":87},{},[11221],{"data":11222,"marks":11223,"value":377,"nodeType":82},{},[],{"metadata":11225,"sys":11228,"fields":11233},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11231,"publishedVersion":62,"revision":44,"locale":29},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11234},{"url":393,"details":11235,"fileName":399,"contentType":400},{"size":395,"image":11236},{"width":397,"height":398},{"sys":11238,"fields":11241},{"id":11239,"createdAt":11240},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":11242,"slug":11243,"articleIntro":11242,"category":11244},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[11245],{"metadata":11246,"sys":11249,"fields":11256},{"tags":11247,"concepts":11248},[],[],{"space":11250,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11252,"publishedVersion":349,"revision":62,"contentType":11254,"locale":29},{"sys":11251},{"type":12,"linkType":13,"id":14},{"sys":11253},{"id":21,"type":12,"linkType":22},{"sys":11255},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11257,"metaTitle":359,"metaDescription":360,"mainTitle":11258,"subtitle":378,"heroImage":11273,"ctaButton":401,"ctaLink":402},[358],{"data":11259,"content":11260,"nodeType":74},{},[11261,11267],{"data":11262,"content":11263,"nodeType":78},{},[11264],{"data":11265,"marks":11266,"value":370,"nodeType":82},{},[],{"data":11268,"content":11269,"nodeType":87},{},[11270],{"data":11271,"marks":11272,"value":377,"nodeType":82},{},[],{"metadata":11274,"sys":11277,"fields":11282},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11280,"publishedVersion":62,"revision":44,"locale":29},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11283},{"url":393,"details":11284,"fileName":399,"contentType":400},{"size":395,"image":11285},{"width":397,"height":398},{"sys":11287,"fields":11290},{"id":11288,"createdAt":11289},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":11291,"slug":11292,"articleIntro":11291,"category":11293},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[11294],{"metadata":11295,"sys":11298,"fields":11305},{"tags":11296,"concepts":11297},[],[],{"space":11299,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11301,"publishedVersion":349,"revision":62,"contentType":11303,"locale":29},{"sys":11300},{"type":12,"linkType":13,"id":14},{"sys":11302},{"id":21,"type":12,"linkType":22},{"sys":11304},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11306,"metaTitle":359,"metaDescription":360,"mainTitle":11307,"subtitle":378,"heroImage":11322,"ctaButton":401,"ctaLink":402},[358],{"data":11308,"content":11309,"nodeType":74},{},[11310,11316],{"data":11311,"content":11312,"nodeType":78},{},[11313],{"data":11314,"marks":11315,"value":370,"nodeType":82},{},[],{"data":11317,"content":11318,"nodeType":87},{},[11319],{"data":11320,"marks":11321,"value":377,"nodeType":82},{},[],{"metadata":11323,"sys":11326,"fields":11331},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11329,"publishedVersion":62,"revision":44,"locale":29},{"sys":11328},{"type":12,"linkType":13,"id":14},{"sys":11330},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11332},{"url":393,"details":11333,"fileName":399,"contentType":400},{"size":395,"image":11334},{"width":397,"height":398},{"sys":11336,"fields":11339},{"id":11337,"createdAt":11338},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":11340,"slug":11341,"articleIntro":11340,"category":11342},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[11343],{"metadata":11344,"sys":11347,"fields":11354},{"tags":11345,"concepts":11346},[],[],{"space":11348,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11350,"publishedVersion":349,"revision":62,"contentType":11352,"locale":29},{"sys":11349},{"type":12,"linkType":13,"id":14},{"sys":11351},{"id":21,"type":12,"linkType":22},{"sys":11353},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11355,"metaTitle":359,"metaDescription":360,"mainTitle":11356,"subtitle":378,"heroImage":11371,"ctaButton":401,"ctaLink":402},[358],{"data":11357,"content":11358,"nodeType":74},{},[11359,11365],{"data":11360,"content":11361,"nodeType":78},{},[11362],{"data":11363,"marks":11364,"value":370,"nodeType":82},{},[],{"data":11366,"content":11367,"nodeType":87},{},[11368],{"data":11369,"marks":11370,"value":377,"nodeType":82},{},[],{"metadata":11372,"sys":11375,"fields":11380},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11378,"publishedVersion":62,"revision":44,"locale":29},{"sys":11377},{"type":12,"linkType":13,"id":14},{"sys":11379},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11381},{"url":393,"details":11382,"fileName":399,"contentType":400},{"size":395,"image":11383},{"width":397,"height":398},{"sys":11385,"fields":11388},{"id":11386,"createdAt":11387},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":11389,"slug":11390,"articleIntro":11389,"category":11391},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[11392],{"metadata":11393,"sys":11396,"fields":11403},{"tags":11394,"concepts":11395},[],[],{"space":11397,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11399,"publishedVersion":349,"revision":62,"contentType":11401,"locale":29},{"sys":11398},{"type":12,"linkType":13,"id":14},{"sys":11400},{"id":21,"type":12,"linkType":22},{"sys":11402},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11404,"metaTitle":359,"metaDescription":360,"mainTitle":11405,"subtitle":378,"heroImage":11420,"ctaButton":401,"ctaLink":402},[358],{"data":11406,"content":11407,"nodeType":74},{},[11408,11414],{"data":11409,"content":11410,"nodeType":78},{},[11411],{"data":11412,"marks":11413,"value":370,"nodeType":82},{},[],{"data":11415,"content":11416,"nodeType":87},{},[11417],{"data":11418,"marks":11419,"value":377,"nodeType":82},{},[],{"metadata":11421,"sys":11424,"fields":11429},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11427,"publishedVersion":62,"revision":44,"locale":29},{"sys":11426},{"type":12,"linkType":13,"id":14},{"sys":11428},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11430},{"url":393,"details":11431,"fileName":399,"contentType":400},{"size":395,"image":11432},{"width":397,"height":398},{"sys":11434,"fields":11437},{"id":11435,"createdAt":11436},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":11438,"slug":11439,"articleIntro":11438,"category":11440},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[11441],{"metadata":11442,"sys":11445,"fields":11452},{"tags":11443,"concepts":11444},[],[],{"space":11446,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11448,"publishedVersion":349,"revision":62,"contentType":11450,"locale":29},{"sys":11447},{"type":12,"linkType":13,"id":14},{"sys":11449},{"id":21,"type":12,"linkType":22},{"sys":11451},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11453,"metaTitle":359,"metaDescription":360,"mainTitle":11454,"subtitle":378,"heroImage":11469,"ctaButton":401,"ctaLink":402},[358],{"data":11455,"content":11456,"nodeType":74},{},[11457,11463],{"data":11458,"content":11459,"nodeType":78},{},[11460],{"data":11461,"marks":11462,"value":370,"nodeType":82},{},[],{"data":11464,"content":11465,"nodeType":87},{},[11466],{"data":11467,"marks":11468,"value":377,"nodeType":82},{},[],{"metadata":11470,"sys":11473,"fields":11478},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11476,"publishedVersion":62,"revision":44,"locale":29},{"sys":11475},{"type":12,"linkType":13,"id":14},{"sys":11477},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11479},{"url":393,"details":11480,"fileName":399,"contentType":400},{"size":395,"image":11481},{"width":397,"height":398},{"sys":11483,"fields":11486},{"id":11484,"createdAt":11485},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":11487,"slug":11488,"articleIntro":11487,"category":11489},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[11490],{"metadata":11491,"sys":11494,"fields":11501},{"tags":11492,"concepts":11493},[],[],{"space":11495,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11497,"publishedVersion":349,"revision":62,"contentType":11499,"locale":29},{"sys":11496},{"type":12,"linkType":13,"id":14},{"sys":11498},{"id":21,"type":12,"linkType":22},{"sys":11500},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11502,"metaTitle":359,"metaDescription":360,"mainTitle":11503,"subtitle":378,"heroImage":11518,"ctaButton":401,"ctaLink":402},[358],{"data":11504,"content":11505,"nodeType":74},{},[11506,11512],{"data":11507,"content":11508,"nodeType":78},{},[11509],{"data":11510,"marks":11511,"value":370,"nodeType":82},{},[],{"data":11513,"content":11514,"nodeType":87},{},[11515],{"data":11516,"marks":11517,"value":377,"nodeType":82},{},[],{"metadata":11519,"sys":11522,"fields":11527},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11525,"publishedVersion":62,"revision":44,"locale":29},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11528},{"url":393,"details":11529,"fileName":399,"contentType":400},{"size":395,"image":11530},{"width":397,"height":398},{"sys":11532,"fields":11535},{"id":11533,"createdAt":11534},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":11536,"slug":11537,"articleIntro":-1,"category":11538},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[11539],{"metadata":11540,"sys":11543,"fields":11550},{"tags":11541,"concepts":11542},[],[],{"space":11544,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11546,"publishedVersion":349,"revision":62,"contentType":11548,"locale":29},{"sys":11545},{"type":12,"linkType":13,"id":14},{"sys":11547},{"id":21,"type":12,"linkType":22},{"sys":11549},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11551,"metaTitle":359,"metaDescription":360,"mainTitle":11552,"subtitle":378,"heroImage":11567,"ctaButton":401,"ctaLink":402},[358],{"data":11553,"content":11554,"nodeType":74},{},[11555,11561],{"data":11556,"content":11557,"nodeType":78},{},[11558],{"data":11559,"marks":11560,"value":370,"nodeType":82},{},[],{"data":11562,"content":11563,"nodeType":87},{},[11564],{"data":11565,"marks":11566,"value":377,"nodeType":82},{},[],{"metadata":11568,"sys":11571,"fields":11576},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11574,"publishedVersion":62,"revision":44,"locale":29},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11577},{"url":393,"details":11578,"fileName":399,"contentType":400},{"size":395,"image":11579},{"width":397,"height":398},{"sys":11581,"fields":11584},{"id":11582,"createdAt":11583},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":11585,"slug":11586,"articleIntro":11585,"category":11587},"Compte 6256 - Missions","compte-6256-missions",[11588],{"metadata":11589,"sys":11592,"fields":11599},{"tags":11590,"concepts":11591},[],[],{"space":11593,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11595,"publishedVersion":349,"revision":62,"contentType":11597,"locale":29},{"sys":11594},{"type":12,"linkType":13,"id":14},{"sys":11596},{"id":21,"type":12,"linkType":22},{"sys":11598},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11600,"metaTitle":359,"metaDescription":360,"mainTitle":11601,"subtitle":378,"heroImage":11616,"ctaButton":401,"ctaLink":402},[358],{"data":11602,"content":11603,"nodeType":74},{},[11604,11610],{"data":11605,"content":11606,"nodeType":78},{},[11607],{"data":11608,"marks":11609,"value":370,"nodeType":82},{},[],{"data":11611,"content":11612,"nodeType":87},{},[11613],{"data":11614,"marks":11615,"value":377,"nodeType":82},{},[],{"metadata":11617,"sys":11620,"fields":11625},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11623,"publishedVersion":62,"revision":44,"locale":29},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11626},{"url":393,"details":11627,"fileName":399,"contentType":400},{"size":395,"image":11628},{"width":397,"height":398},{"sys":11630,"fields":11633},{"id":11631,"createdAt":11632},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":11634,"slug":11635,"articleIntro":-1,"category":11636},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[11637],{"metadata":11638,"sys":11641,"fields":11648},{"tags":11639,"concepts":11640},[],[],{"space":11642,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11644,"publishedVersion":349,"revision":62,"contentType":11646,"locale":29},{"sys":11643},{"type":12,"linkType":13,"id":14},{"sys":11645},{"id":21,"type":12,"linkType":22},{"sys":11647},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11649,"metaTitle":359,"metaDescription":360,"mainTitle":11650,"subtitle":378,"heroImage":11665,"ctaButton":401,"ctaLink":402},[358],{"data":11651,"content":11652,"nodeType":74},{},[11653,11659],{"data":11654,"content":11655,"nodeType":78},{},[11656],{"data":11657,"marks":11658,"value":370,"nodeType":82},{},[],{"data":11660,"content":11661,"nodeType":87},{},[11662],{"data":11663,"marks":11664,"value":377,"nodeType":82},{},[],{"metadata":11666,"sys":11669,"fields":11674},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11672,"publishedVersion":62,"revision":44,"locale":29},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11675},{"url":393,"details":11676,"fileName":399,"contentType":400},{"size":395,"image":11677},{"width":397,"height":398},{"sys":11679,"fields":11682},{"id":11680,"createdAt":11681},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":11683,"slug":11684,"articleIntro":-1,"category":11685},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[11686],{"metadata":11687,"sys":11690,"fields":11697},{"tags":11688,"concepts":11689},[],[],{"space":11691,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11693,"publishedVersion":349,"revision":62,"contentType":11695,"locale":29},{"sys":11692},{"type":12,"linkType":13,"id":14},{"sys":11694},{"id":21,"type":12,"linkType":22},{"sys":11696},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11698,"metaTitle":359,"metaDescription":360,"mainTitle":11699,"subtitle":378,"heroImage":11714,"ctaButton":401,"ctaLink":402},[358],{"data":11700,"content":11701,"nodeType":74},{},[11702,11708],{"data":11703,"content":11704,"nodeType":78},{},[11705],{"data":11706,"marks":11707,"value":370,"nodeType":82},{},[],{"data":11709,"content":11710,"nodeType":87},{},[11711],{"data":11712,"marks":11713,"value":377,"nodeType":82},{},[],{"metadata":11715,"sys":11718,"fields":11723},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11721,"publishedVersion":62,"revision":44,"locale":29},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11724},{"url":393,"details":11725,"fileName":399,"contentType":400},{"size":395,"image":11726},{"width":397,"height":398},{"sys":11728,"fields":11731},{"id":11729,"createdAt":11730},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":11732,"slug":11733,"articleIntro":11732,"category":11734},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[11735],{"metadata":11736,"sys":11739,"fields":11746},{"tags":11737,"concepts":11738},[],[],{"space":11740,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11742,"publishedVersion":349,"revision":62,"contentType":11744,"locale":29},{"sys":11741},{"type":12,"linkType":13,"id":14},{"sys":11743},{"id":21,"type":12,"linkType":22},{"sys":11745},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11747,"metaTitle":359,"metaDescription":360,"mainTitle":11748,"subtitle":378,"heroImage":11763,"ctaButton":401,"ctaLink":402},[358],{"data":11749,"content":11750,"nodeType":74},{},[11751,11757],{"data":11752,"content":11753,"nodeType":78},{},[11754],{"data":11755,"marks":11756,"value":370,"nodeType":82},{},[],{"data":11758,"content":11759,"nodeType":87},{},[11760],{"data":11761,"marks":11762,"value":377,"nodeType":82},{},[],{"metadata":11764,"sys":11767,"fields":11772},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11770,"publishedVersion":62,"revision":44,"locale":29},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11773},{"url":393,"details":11774,"fileName":399,"contentType":400},{"size":395,"image":11775},{"width":397,"height":398},{"sys":11777,"fields":11780},{"id":11778,"createdAt":11779},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":11781,"slug":11782,"articleIntro":11781,"category":11783},"355 - Produits finis","compte-355-produits-finis",[11784],{"metadata":11785,"sys":11788,"fields":11795},{"tags":11786,"concepts":11787},[],[],{"space":11789,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11791,"publishedVersion":349,"revision":62,"contentType":11793,"locale":29},{"sys":11790},{"type":12,"linkType":13,"id":14},{"sys":11792},{"id":21,"type":12,"linkType":22},{"sys":11794},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11796,"metaTitle":359,"metaDescription":360,"mainTitle":11797,"subtitle":378,"heroImage":11812,"ctaButton":401,"ctaLink":402},[358],{"data":11798,"content":11799,"nodeType":74},{},[11800,11806],{"data":11801,"content":11802,"nodeType":78},{},[11803],{"data":11804,"marks":11805,"value":370,"nodeType":82},{},[],{"data":11807,"content":11808,"nodeType":87},{},[11809],{"data":11810,"marks":11811,"value":377,"nodeType":82},{},[],{"metadata":11813,"sys":11816,"fields":11821},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11819,"publishedVersion":62,"revision":44,"locale":29},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11822},{"url":393,"details":11823,"fileName":399,"contentType":400},{"size":395,"image":11824},{"width":397,"height":398},{"sys":11826,"fields":11829},{"id":11827,"createdAt":11828},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":11830,"slug":11831,"articleIntro":-1,"category":11832},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[11833],{"metadata":11834,"sys":11837,"fields":11844},{"tags":11835,"concepts":11836},[],[],{"space":11838,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11840,"publishedVersion":349,"revision":62,"contentType":11842,"locale":29},{"sys":11839},{"type":12,"linkType":13,"id":14},{"sys":11841},{"id":21,"type":12,"linkType":22},{"sys":11843},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11845,"metaTitle":359,"metaDescription":360,"mainTitle":11846,"subtitle":378,"heroImage":11861,"ctaButton":401,"ctaLink":402},[358],{"data":11847,"content":11848,"nodeType":74},{},[11849,11855],{"data":11850,"content":11851,"nodeType":78},{},[11852],{"data":11853,"marks":11854,"value":370,"nodeType":82},{},[],{"data":11856,"content":11857,"nodeType":87},{},[11858],{"data":11859,"marks":11860,"value":377,"nodeType":82},{},[],{"metadata":11862,"sys":11865,"fields":11870},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11868,"publishedVersion":62,"revision":44,"locale":29},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11871},{"url":393,"details":11872,"fileName":399,"contentType":400},{"size":395,"image":11873},{"width":397,"height":398},{"sys":11875,"fields":11878},{"id":11876,"createdAt":11877},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":11879,"slug":11880,"articleIntro":11879,"category":11881},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[11882],{"metadata":11883,"sys":11886,"fields":11893},{"tags":11884,"concepts":11885},[],[],{"space":11887,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11889,"publishedVersion":349,"revision":62,"contentType":11891,"locale":29},{"sys":11888},{"type":12,"linkType":13,"id":14},{"sys":11890},{"id":21,"type":12,"linkType":22},{"sys":11892},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11894,"metaTitle":359,"metaDescription":360,"mainTitle":11895,"subtitle":378,"heroImage":11910,"ctaButton":401,"ctaLink":402},[358],{"data":11896,"content":11897,"nodeType":74},{},[11898,11904],{"data":11899,"content":11900,"nodeType":78},{},[11901],{"data":11902,"marks":11903,"value":370,"nodeType":82},{},[],{"data":11905,"content":11906,"nodeType":87},{},[11907],{"data":11908,"marks":11909,"value":377,"nodeType":82},{},[],{"metadata":11911,"sys":11914,"fields":11919},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11917,"publishedVersion":62,"revision":44,"locale":29},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11920},{"url":393,"details":11921,"fileName":399,"contentType":400},{"size":395,"image":11922},{"width":397,"height":398},{"sys":11924,"fields":11927},{"id":11925,"createdAt":11926},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":11928,"slug":11929,"articleIntro":11928,"category":11930},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[11931],{"metadata":11932,"sys":11935,"fields":11942},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11938,"publishedVersion":349,"revision":62,"contentType":11940,"locale":29},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":21,"type":12,"linkType":22},{"sys":11941},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11943,"metaTitle":359,"metaDescription":360,"mainTitle":11944,"subtitle":378,"heroImage":11959,"ctaButton":401,"ctaLink":402},[358],{"data":11945,"content":11946,"nodeType":74},{},[11947,11953],{"data":11948,"content":11949,"nodeType":78},{},[11950],{"data":11951,"marks":11952,"value":370,"nodeType":82},{},[],{"data":11954,"content":11955,"nodeType":87},{},[11956],{"data":11957,"marks":11958,"value":377,"nodeType":82},{},[],{"metadata":11960,"sys":11963,"fields":11968},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":11966,"publishedVersion":62,"revision":44,"locale":29},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":11969},{"url":393,"details":11970,"fileName":399,"contentType":400},{"size":395,"image":11971},{"width":397,"height":398},{"sys":11973,"fields":11976},{"id":11974,"createdAt":11975},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11977,"slug":11978,"articleIntro":11977,"category":11979},"4886 - Charges","compte-4886-charges",[11980],{"metadata":11981,"sys":11984,"fields":11991},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":11987,"publishedVersion":349,"revision":62,"contentType":11989,"locale":29},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":21,"type":12,"linkType":22},{"sys":11990},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":11992,"metaTitle":359,"metaDescription":360,"mainTitle":11993,"subtitle":378,"heroImage":12008,"ctaButton":401,"ctaLink":402},[358],{"data":11994,"content":11995,"nodeType":74},{},[11996,12002],{"data":11997,"content":11998,"nodeType":78},{},[11999],{"data":12000,"marks":12001,"value":370,"nodeType":82},{},[],{"data":12003,"content":12004,"nodeType":87},{},[12005],{"data":12006,"marks":12007,"value":377,"nodeType":82},{},[],{"metadata":12009,"sys":12012,"fields":12017},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12015,"publishedVersion":62,"revision":44,"locale":29},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12018},{"url":393,"details":12019,"fileName":399,"contentType":400},{"size":395,"image":12020},{"width":397,"height":398},{"sys":12022,"fields":12025},{"id":12023,"createdAt":12024},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":12026,"slug":12027,"articleIntro":12026,"category":12028},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12036,"publishedVersion":349,"revision":62,"contentType":12038,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"sys":12039},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12041,"metaTitle":359,"metaDescription":360,"mainTitle":12042,"subtitle":378,"heroImage":12057,"ctaButton":401,"ctaLink":402},[358],{"data":12043,"content":12044,"nodeType":74},{},[12045,12051],{"data":12046,"content":12047,"nodeType":78},{},[12048],{"data":12049,"marks":12050,"value":370,"nodeType":82},{},[],{"data":12052,"content":12053,"nodeType":87},{},[12054],{"data":12055,"marks":12056,"value":377,"nodeType":82},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12064,"publishedVersion":62,"revision":44,"locale":29},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12067},{"url":393,"details":12068,"fileName":399,"contentType":400},{"size":395,"image":12069},{"width":397,"height":398},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":12075,"slug":12076,"articleIntro":12075,"category":12077},"Compte 503 - Actions","compte-503-actions",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12085,"publishedVersion":349,"revision":62,"contentType":12087,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"sys":12088},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12090,"metaTitle":359,"metaDescription":360,"mainTitle":12091,"subtitle":378,"heroImage":12106,"ctaButton":401,"ctaLink":402},[358],{"data":12092,"content":12093,"nodeType":74},{},[12094,12100],{"data":12095,"content":12096,"nodeType":78},{},[12097],{"data":12098,"marks":12099,"value":370,"nodeType":82},{},[],{"data":12101,"content":12102,"nodeType":87},{},[12103],{"data":12104,"marks":12105,"value":377,"nodeType":82},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12113,"publishedVersion":62,"revision":44,"locale":29},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12116},{"url":393,"details":12117,"fileName":399,"contentType":400},{"size":395,"image":12118},{"width":397,"height":398},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12134,"publishedVersion":349,"revision":62,"contentType":12136,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"sys":12137},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12139,"metaTitle":359,"metaDescription":360,"mainTitle":12140,"subtitle":378,"heroImage":12155,"ctaButton":401,"ctaLink":402},[358],{"data":12141,"content":12142,"nodeType":74},{},[12143,12149],{"data":12144,"content":12145,"nodeType":78},{},[12146],{"data":12147,"marks":12148,"value":370,"nodeType":82},{},[],{"data":12150,"content":12151,"nodeType":87},{},[12152],{"data":12153,"marks":12154,"value":377,"nodeType":82},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12162,"publishedVersion":62,"revision":44,"locale":29},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12165},{"url":393,"details":12166,"fileName":399,"contentType":400},{"size":395,"image":12167},{"width":397,"height":398},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":12173,"slug":12174,"articleIntro":12173,"category":12175},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12183,"publishedVersion":349,"revision":62,"contentType":12185,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"sys":12186},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12188,"metaTitle":359,"metaDescription":360,"mainTitle":12189,"subtitle":378,"heroImage":12204,"ctaButton":401,"ctaLink":402},[358],{"data":12190,"content":12191,"nodeType":74},{},[12192,12198],{"data":12193,"content":12194,"nodeType":78},{},[12195],{"data":12196,"marks":12197,"value":370,"nodeType":82},{},[],{"data":12199,"content":12200,"nodeType":87},{},[12201],{"data":12202,"marks":12203,"value":377,"nodeType":82},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12211,"publishedVersion":62,"revision":44,"locale":29},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12214},{"url":393,"details":12215,"fileName":399,"contentType":400},{"size":395,"image":12216},{"width":397,"height":398},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":12222,"slug":12223,"articleIntro":12222,"category":12224},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12232,"publishedVersion":349,"revision":62,"contentType":12234,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"sys":12235},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12237,"metaTitle":359,"metaDescription":360,"mainTitle":12238,"subtitle":378,"heroImage":12253,"ctaButton":401,"ctaLink":402},[358],{"data":12239,"content":12240,"nodeType":74},{},[12241,12247],{"data":12242,"content":12243,"nodeType":78},{},[12244],{"data":12245,"marks":12246,"value":370,"nodeType":82},{},[],{"data":12248,"content":12249,"nodeType":87},{},[12250],{"data":12251,"marks":12252,"value":377,"nodeType":82},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12260,"publishedVersion":62,"revision":44,"locale":29},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12263},{"url":393,"details":12264,"fileName":399,"contentType":400},{"size":395,"image":12265},{"width":397,"height":398},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":12271,"slug":12272,"articleIntro":-1,"category":12273},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12281,"publishedVersion":349,"revision":62,"contentType":12283,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"sys":12284},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12286,"metaTitle":359,"metaDescription":360,"mainTitle":12287,"subtitle":378,"heroImage":12302,"ctaButton":401,"ctaLink":402},[358],{"data":12288,"content":12289,"nodeType":74},{},[12290,12296],{"data":12291,"content":12292,"nodeType":78},{},[12293],{"data":12294,"marks":12295,"value":370,"nodeType":82},{},[],{"data":12297,"content":12298,"nodeType":87},{},[12299],{"data":12300,"marks":12301,"value":377,"nodeType":82},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12309,"publishedVersion":62,"revision":44,"locale":29},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12312},{"url":393,"details":12313,"fileName":399,"contentType":400},{"size":395,"image":12314},{"width":397,"height":398},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":12320,"slug":12321,"articleIntro":-1,"category":12322},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12330,"publishedVersion":349,"revision":62,"contentType":12332,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"sys":12333},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12335,"metaTitle":359,"metaDescription":360,"mainTitle":12336,"subtitle":378,"heroImage":12351,"ctaButton":401,"ctaLink":402},[358],{"data":12337,"content":12338,"nodeType":74},{},[12339,12345],{"data":12340,"content":12341,"nodeType":78},{},[12342],{"data":12343,"marks":12344,"value":370,"nodeType":82},{},[],{"data":12346,"content":12347,"nodeType":87},{},[12348],{"data":12349,"marks":12350,"value":377,"nodeType":82},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12358,"publishedVersion":62,"revision":44,"locale":29},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12361},{"url":393,"details":12362,"fileName":399,"contentType":400},{"size":395,"image":12363},{"width":397,"height":398},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":12369,"slug":12370,"articleIntro":12369,"category":12371},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12379,"publishedVersion":349,"revision":62,"contentType":12381,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"sys":12382},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12384,"metaTitle":359,"metaDescription":360,"mainTitle":12385,"subtitle":378,"heroImage":12400,"ctaButton":401,"ctaLink":402},[358],{"data":12386,"content":12387,"nodeType":74},{},[12388,12394],{"data":12389,"content":12390,"nodeType":78},{},[12391],{"data":12392,"marks":12393,"value":370,"nodeType":82},{},[],{"data":12395,"content":12396,"nodeType":87},{},[12397],{"data":12398,"marks":12399,"value":377,"nodeType":82},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12407,"publishedVersion":62,"revision":44,"locale":29},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12410},{"url":393,"details":12411,"fileName":399,"contentType":400},{"size":395,"image":12412},{"width":397,"height":398},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":12418,"slug":12419,"articleIntro":-1,"category":12420},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12428,"publishedVersion":349,"revision":62,"contentType":12430,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"sys":12431},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12433,"metaTitle":359,"metaDescription":360,"mainTitle":12434,"subtitle":378,"heroImage":12449,"ctaButton":401,"ctaLink":402},[358],{"data":12435,"content":12436,"nodeType":74},{},[12437,12443],{"data":12438,"content":12439,"nodeType":78},{},[12440],{"data":12441,"marks":12442,"value":370,"nodeType":82},{},[],{"data":12444,"content":12445,"nodeType":87},{},[12446],{"data":12447,"marks":12448,"value":377,"nodeType":82},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12456,"publishedVersion":62,"revision":44,"locale":29},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12459},{"url":393,"details":12460,"fileName":399,"contentType":400},{"size":395,"image":12461},{"width":397,"height":398},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":12467,"slug":12468,"articleIntro":12467,"category":12469},"72 - Production immobilisée","compte-72-production-immobilisee",[12470],{"metadata":12471,"sys":12474,"fields":12481},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12477,"publishedVersion":349,"revision":62,"contentType":12479,"locale":29},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":21,"type":12,"linkType":22},{"sys":12480},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12482,"metaTitle":359,"metaDescription":360,"mainTitle":12483,"subtitle":378,"heroImage":12498,"ctaButton":401,"ctaLink":402},[358],{"data":12484,"content":12485,"nodeType":74},{},[12486,12492],{"data":12487,"content":12488,"nodeType":78},{},[12489],{"data":12490,"marks":12491,"value":370,"nodeType":82},{},[],{"data":12493,"content":12494,"nodeType":87},{},[12495],{"data":12496,"marks":12497,"value":377,"nodeType":82},{},[],{"metadata":12499,"sys":12502,"fields":12507},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12505,"publishedVersion":62,"revision":44,"locale":29},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12508},{"url":393,"details":12509,"fileName":399,"contentType":400},{"size":395,"image":12510},{"width":397,"height":398},{"sys":12512,"fields":12515},{"id":12513,"createdAt":12514},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":12516,"slug":12517,"articleIntro":12516,"category":12518},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[12519],{"metadata":12520,"sys":12523,"fields":12530},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12526,"publishedVersion":349,"revision":62,"contentType":12528,"locale":29},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":21,"type":12,"linkType":22},{"sys":12529},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12531,"metaTitle":359,"metaDescription":360,"mainTitle":12532,"subtitle":378,"heroImage":12547,"ctaButton":401,"ctaLink":402},[358],{"data":12533,"content":12534,"nodeType":74},{},[12535,12541],{"data":12536,"content":12537,"nodeType":78},{},[12538],{"data":12539,"marks":12540,"value":370,"nodeType":82},{},[],{"data":12542,"content":12543,"nodeType":87},{},[12544],{"data":12545,"marks":12546,"value":377,"nodeType":82},{},[],{"metadata":12548,"sys":12551,"fields":12556},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12554,"publishedVersion":62,"revision":44,"locale":29},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12557},{"url":393,"details":12558,"fileName":399,"contentType":400},{"size":395,"image":12559},{"width":397,"height":398},{"sys":12561,"fields":12564},{"id":12562,"createdAt":12563},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":12565,"slug":12566,"articleIntro":12565,"category":12567},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[12568],{"metadata":12569,"sys":12572,"fields":12579},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12575,"publishedVersion":349,"revision":62,"contentType":12577,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"sys":12578},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12580,"metaTitle":359,"metaDescription":360,"mainTitle":12581,"subtitle":378,"heroImage":12596,"ctaButton":401,"ctaLink":402},[358],{"data":12582,"content":12583,"nodeType":74},{},[12584,12590],{"data":12585,"content":12586,"nodeType":78},{},[12587],{"data":12588,"marks":12589,"value":370,"nodeType":82},{},[],{"data":12591,"content":12592,"nodeType":87},{},[12593],{"data":12594,"marks":12595,"value":377,"nodeType":82},{},[],{"metadata":12597,"sys":12600,"fields":12605},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12603,"publishedVersion":62,"revision":44,"locale":29},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12606},{"url":393,"details":12607,"fileName":399,"contentType":400},{"size":395,"image":12608},{"width":397,"height":398},{"sys":12610,"fields":12613},{"id":12611,"createdAt":12612},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":12614,"slug":12615,"articleIntro":12614,"category":12616},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[12617],{"metadata":12618,"sys":12621,"fields":12628},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12624,"publishedVersion":349,"revision":62,"contentType":12626,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"sys":12627},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12629,"metaTitle":359,"metaDescription":360,"mainTitle":12630,"subtitle":378,"heroImage":12645,"ctaButton":401,"ctaLink":402},[358],{"data":12631,"content":12632,"nodeType":74},{},[12633,12639],{"data":12634,"content":12635,"nodeType":78},{},[12636],{"data":12637,"marks":12638,"value":370,"nodeType":82},{},[],{"data":12640,"content":12641,"nodeType":87},{},[12642],{"data":12643,"marks":12644,"value":377,"nodeType":82},{},[],{"metadata":12646,"sys":12649,"fields":12654},{"tags":12647,"concepts":12648},[],[],{"space":12650,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12652,"publishedVersion":62,"revision":44,"locale":29},{"sys":12651},{"type":12,"linkType":13,"id":14},{"sys":12653},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12655},{"url":393,"details":12656,"fileName":399,"contentType":400},{"size":395,"image":12657},{"width":397,"height":398},{"sys":12659,"fields":12662},{"id":12660,"createdAt":12661},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":12663,"slug":12664,"articleIntro":-1,"category":12665},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[12666],{"metadata":12667,"sys":12670,"fields":12677},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12673,"publishedVersion":349,"revision":62,"contentType":12675,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"sys":12676},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12678,"metaTitle":359,"metaDescription":360,"mainTitle":12679,"subtitle":378,"heroImage":12694,"ctaButton":401,"ctaLink":402},[358],{"data":12680,"content":12681,"nodeType":74},{},[12682,12688],{"data":12683,"content":12684,"nodeType":78},{},[12685],{"data":12686,"marks":12687,"value":370,"nodeType":82},{},[],{"data":12689,"content":12690,"nodeType":87},{},[12691],{"data":12692,"marks":12693,"value":377,"nodeType":82},{},[],{"metadata":12695,"sys":12698,"fields":12703},{"tags":12696,"concepts":12697},[],[],{"space":12699,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12701,"publishedVersion":62,"revision":44,"locale":29},{"sys":12700},{"type":12,"linkType":13,"id":14},{"sys":12702},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12704},{"url":393,"details":12705,"fileName":399,"contentType":400},{"size":395,"image":12706},{"width":397,"height":398},{"sys":12708,"fields":12711},{"id":12709,"createdAt":12710},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":12712,"slug":12713,"articleIntro":-1,"category":12714},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[12715],{"metadata":12716,"sys":12719,"fields":12726},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12722,"publishedVersion":349,"revision":62,"contentType":12724,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"sys":12725},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12727,"metaTitle":359,"metaDescription":360,"mainTitle":12728,"subtitle":378,"heroImage":12743,"ctaButton":401,"ctaLink":402},[358],{"data":12729,"content":12730,"nodeType":74},{},[12731,12737],{"data":12732,"content":12733,"nodeType":78},{},[12734],{"data":12735,"marks":12736,"value":370,"nodeType":82},{},[],{"data":12738,"content":12739,"nodeType":87},{},[12740],{"data":12741,"marks":12742,"value":377,"nodeType":82},{},[],{"metadata":12744,"sys":12747,"fields":12752},{"tags":12745,"concepts":12746},[],[],{"space":12748,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12750,"publishedVersion":62,"revision":44,"locale":29},{"sys":12749},{"type":12,"linkType":13,"id":14},{"sys":12751},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12753},{"url":393,"details":12754,"fileName":399,"contentType":400},{"size":395,"image":12755},{"width":397,"height":398},{"sys":12757,"fields":12760},{"id":12758,"createdAt":12759},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":12761,"slug":12762,"articleIntro":12761,"category":12763},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[12764],{"metadata":12765,"sys":12768,"fields":12775},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12771,"publishedVersion":349,"revision":62,"contentType":12773,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"sys":12774},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12776,"metaTitle":359,"metaDescription":360,"mainTitle":12777,"subtitle":378,"heroImage":12792,"ctaButton":401,"ctaLink":402},[358],{"data":12778,"content":12779,"nodeType":74},{},[12780,12786],{"data":12781,"content":12782,"nodeType":78},{},[12783],{"data":12784,"marks":12785,"value":370,"nodeType":82},{},[],{"data":12787,"content":12788,"nodeType":87},{},[12789],{"data":12790,"marks":12791,"value":377,"nodeType":82},{},[],{"metadata":12793,"sys":12796,"fields":12801},{"tags":12794,"concepts":12795},[],[],{"space":12797,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12799,"publishedVersion":62,"revision":44,"locale":29},{"sys":12798},{"type":12,"linkType":13,"id":14},{"sys":12800},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12802},{"url":393,"details":12803,"fileName":399,"contentType":400},{"size":395,"image":12804},{"width":397,"height":398},{"sys":12806,"fields":12809},{"id":12807,"createdAt":12808},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":12810,"slug":12811,"articleIntro":12810,"category":12812},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[12813],{"metadata":12814,"sys":12817,"fields":12824},{"tags":12815,"concepts":12816},[],[],{"space":12818,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12820,"publishedVersion":349,"revision":62,"contentType":12822,"locale":29},{"sys":12819},{"type":12,"linkType":13,"id":14},{"sys":12821},{"id":21,"type":12,"linkType":22},{"sys":12823},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12825,"metaTitle":359,"metaDescription":360,"mainTitle":12826,"subtitle":378,"heroImage":12841,"ctaButton":401,"ctaLink":402},[358],{"data":12827,"content":12828,"nodeType":74},{},[12829,12835],{"data":12830,"content":12831,"nodeType":78},{},[12832],{"data":12833,"marks":12834,"value":370,"nodeType":82},{},[],{"data":12836,"content":12837,"nodeType":87},{},[12838],{"data":12839,"marks":12840,"value":377,"nodeType":82},{},[],{"metadata":12842,"sys":12845,"fields":12850},{"tags":12843,"concepts":12844},[],[],{"space":12846,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12848,"publishedVersion":62,"revision":44,"locale":29},{"sys":12847},{"type":12,"linkType":13,"id":14},{"sys":12849},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12851},{"url":393,"details":12852,"fileName":399,"contentType":400},{"size":395,"image":12853},{"width":397,"height":398},{"sys":12855,"fields":12858},{"id":12856,"createdAt":12857},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":12859,"slug":12860,"articleIntro":12859,"category":12861},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[12862],{"metadata":12863,"sys":12866,"fields":12873},{"tags":12864,"concepts":12865},[],[],{"space":12867,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12869,"publishedVersion":349,"revision":62,"contentType":12871,"locale":29},{"sys":12868},{"type":12,"linkType":13,"id":14},{"sys":12870},{"id":21,"type":12,"linkType":22},{"sys":12872},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12874,"metaTitle":359,"metaDescription":360,"mainTitle":12875,"subtitle":378,"heroImage":12890,"ctaButton":401,"ctaLink":402},[358],{"data":12876,"content":12877,"nodeType":74},{},[12878,12884],{"data":12879,"content":12880,"nodeType":78},{},[12881],{"data":12882,"marks":12883,"value":370,"nodeType":82},{},[],{"data":12885,"content":12886,"nodeType":87},{},[12887],{"data":12888,"marks":12889,"value":377,"nodeType":82},{},[],{"metadata":12891,"sys":12894,"fields":12899},{"tags":12892,"concepts":12893},[],[],{"space":12895,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12897,"publishedVersion":62,"revision":44,"locale":29},{"sys":12896},{"type":12,"linkType":13,"id":14},{"sys":12898},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12900},{"url":393,"details":12901,"fileName":399,"contentType":400},{"size":395,"image":12902},{"width":397,"height":398},{"sys":12904,"fields":12907},{"id":12905,"createdAt":12906},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":12908,"slug":12909,"articleIntro":12908,"category":12910},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[12911],{"metadata":12912,"sys":12915,"fields":12922},{"tags":12913,"concepts":12914},[],[],{"space":12916,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12918,"publishedVersion":349,"revision":62,"contentType":12920,"locale":29},{"sys":12917},{"type":12,"linkType":13,"id":14},{"sys":12919},{"id":21,"type":12,"linkType":22},{"sys":12921},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12923,"metaTitle":359,"metaDescription":360,"mainTitle":12924,"subtitle":378,"heroImage":12939,"ctaButton":401,"ctaLink":402},[358],{"data":12925,"content":12926,"nodeType":74},{},[12927,12933],{"data":12928,"content":12929,"nodeType":78},{},[12930],{"data":12931,"marks":12932,"value":370,"nodeType":82},{},[],{"data":12934,"content":12935,"nodeType":87},{},[12936],{"data":12937,"marks":12938,"value":377,"nodeType":82},{},[],{"metadata":12940,"sys":12943,"fields":12948},{"tags":12941,"concepts":12942},[],[],{"space":12944,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12946,"publishedVersion":62,"revision":44,"locale":29},{"sys":12945},{"type":12,"linkType":13,"id":14},{"sys":12947},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12949},{"url":393,"details":12950,"fileName":399,"contentType":400},{"size":395,"image":12951},{"width":397,"height":398},{"sys":12953,"fields":12956},{"id":12954,"createdAt":12955},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":12957,"slug":12958,"articleIntro":12957,"category":12959},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[12960],{"metadata":12961,"sys":12964,"fields":12971},{"tags":12962,"concepts":12963},[],[],{"space":12965,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":12967,"publishedVersion":349,"revision":62,"contentType":12969,"locale":29},{"sys":12966},{"type":12,"linkType":13,"id":14},{"sys":12968},{"id":21,"type":12,"linkType":22},{"sys":12970},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":12972,"metaTitle":359,"metaDescription":360,"mainTitle":12973,"subtitle":378,"heroImage":12988,"ctaButton":401,"ctaLink":402},[358],{"data":12974,"content":12975,"nodeType":74},{},[12976,12982],{"data":12977,"content":12978,"nodeType":78},{},[12979],{"data":12980,"marks":12981,"value":370,"nodeType":82},{},[],{"data":12983,"content":12984,"nodeType":87},{},[12985],{"data":12986,"marks":12987,"value":377,"nodeType":82},{},[],{"metadata":12989,"sys":12992,"fields":12997},{"tags":12990,"concepts":12991},[],[],{"space":12993,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":12995,"publishedVersion":62,"revision":44,"locale":29},{"sys":12994},{"type":12,"linkType":13,"id":14},{"sys":12996},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":12998},{"url":393,"details":12999,"fileName":399,"contentType":400},{"size":395,"image":13000},{"width":397,"height":398},{"sys":13002,"fields":13005},{"id":13003,"createdAt":13004},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":13006,"slug":13007,"articleIntro":13006,"category":13008},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[13009],{"metadata":13010,"sys":13013,"fields":13020},{"tags":13011,"concepts":13012},[],[],{"space":13014,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13016,"publishedVersion":349,"revision":62,"contentType":13018,"locale":29},{"sys":13015},{"type":12,"linkType":13,"id":14},{"sys":13017},{"id":21,"type":12,"linkType":22},{"sys":13019},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13021,"metaTitle":359,"metaDescription":360,"mainTitle":13022,"subtitle":378,"heroImage":13037,"ctaButton":401,"ctaLink":402},[358],{"data":13023,"content":13024,"nodeType":74},{},[13025,13031],{"data":13026,"content":13027,"nodeType":78},{},[13028],{"data":13029,"marks":13030,"value":370,"nodeType":82},{},[],{"data":13032,"content":13033,"nodeType":87},{},[13034],{"data":13035,"marks":13036,"value":377,"nodeType":82},{},[],{"metadata":13038,"sys":13041,"fields":13046},{"tags":13039,"concepts":13040},[],[],{"space":13042,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13044,"publishedVersion":62,"revision":44,"locale":29},{"sys":13043},{"type":12,"linkType":13,"id":14},{"sys":13045},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13047},{"url":393,"details":13048,"fileName":399,"contentType":400},{"size":395,"image":13049},{"width":397,"height":398},{"sys":13051,"fields":13054},{"id":13052,"createdAt":13053},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":13055,"slug":13056,"articleIntro":13055,"category":13057},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[13058],{"metadata":13059,"sys":13062,"fields":13069},{"tags":13060,"concepts":13061},[],[],{"space":13063,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13065,"publishedVersion":349,"revision":62,"contentType":13067,"locale":29},{"sys":13064},{"type":12,"linkType":13,"id":14},{"sys":13066},{"id":21,"type":12,"linkType":22},{"sys":13068},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13070,"metaTitle":359,"metaDescription":360,"mainTitle":13071,"subtitle":378,"heroImage":13086,"ctaButton":401,"ctaLink":402},[358],{"data":13072,"content":13073,"nodeType":74},{},[13074,13080],{"data":13075,"content":13076,"nodeType":78},{},[13077],{"data":13078,"marks":13079,"value":370,"nodeType":82},{},[],{"data":13081,"content":13082,"nodeType":87},{},[13083],{"data":13084,"marks":13085,"value":377,"nodeType":82},{},[],{"metadata":13087,"sys":13090,"fields":13095},{"tags":13088,"concepts":13089},[],[],{"space":13091,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13093,"publishedVersion":62,"revision":44,"locale":29},{"sys":13092},{"type":12,"linkType":13,"id":14},{"sys":13094},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13096},{"url":393,"details":13097,"fileName":399,"contentType":400},{"size":395,"image":13098},{"width":397,"height":398},{"sys":13100,"fields":13103},{"id":13101,"createdAt":13102},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":13104,"slug":13105,"articleIntro":13106,"category":13107},"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.",[13108],{"metadata":13109,"sys":13112,"fields":13119},{"tags":13110,"concepts":13111},[],[],{"space":13113,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13115,"publishedVersion":349,"revision":62,"contentType":13117,"locale":29},{"sys":13114},{"type":12,"linkType":13,"id":14},{"sys":13116},{"id":21,"type":12,"linkType":22},{"sys":13118},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13120,"metaTitle":359,"metaDescription":360,"mainTitle":13121,"subtitle":378,"heroImage":13136,"ctaButton":401,"ctaLink":402},[358],{"data":13122,"content":13123,"nodeType":74},{},[13124,13130],{"data":13125,"content":13126,"nodeType":78},{},[13127],{"data":13128,"marks":13129,"value":370,"nodeType":82},{},[],{"data":13131,"content":13132,"nodeType":87},{},[13133],{"data":13134,"marks":13135,"value":377,"nodeType":82},{},[],{"metadata":13137,"sys":13140,"fields":13145},{"tags":13138,"concepts":13139},[],[],{"space":13141,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13143,"publishedVersion":62,"revision":44,"locale":29},{"sys":13142},{"type":12,"linkType":13,"id":14},{"sys":13144},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13146},{"url":393,"details":13147,"fileName":399,"contentType":400},{"size":395,"image":13148},{"width":397,"height":398},{"sys":13150,"fields":13153},{"id":13151,"createdAt":13152},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":13154,"slug":13155,"articleIntro":13154,"category":13156},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[13157],{"metadata":13158,"sys":13161,"fields":13168},{"tags":13159,"concepts":13160},[],[],{"space":13162,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13164,"publishedVersion":349,"revision":62,"contentType":13166,"locale":29},{"sys":13163},{"type":12,"linkType":13,"id":14},{"sys":13165},{"id":21,"type":12,"linkType":22},{"sys":13167},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13169,"metaTitle":359,"metaDescription":360,"mainTitle":13170,"subtitle":378,"heroImage":13185,"ctaButton":401,"ctaLink":402},[358],{"data":13171,"content":13172,"nodeType":74},{},[13173,13179],{"data":13174,"content":13175,"nodeType":78},{},[13176],{"data":13177,"marks":13178,"value":370,"nodeType":82},{},[],{"data":13180,"content":13181,"nodeType":87},{},[13182],{"data":13183,"marks":13184,"value":377,"nodeType":82},{},[],{"metadata":13186,"sys":13189,"fields":13194},{"tags":13187,"concepts":13188},[],[],{"space":13190,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13192,"publishedVersion":62,"revision":44,"locale":29},{"sys":13191},{"type":12,"linkType":13,"id":14},{"sys":13193},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13195},{"url":393,"details":13196,"fileName":399,"contentType":400},{"size":395,"image":13197},{"width":397,"height":398},{"sys":13199,"fields":13202},{"id":13200,"createdAt":13201},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":13203,"slug":13204,"articleIntro":-1,"category":13205},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[13206],{"metadata":13207,"sys":13210,"fields":13217},{"tags":13208,"concepts":13209},[],[],{"space":13211,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13213,"publishedVersion":349,"revision":62,"contentType":13215,"locale":29},{"sys":13212},{"type":12,"linkType":13,"id":14},{"sys":13214},{"id":21,"type":12,"linkType":22},{"sys":13216},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13218,"metaTitle":359,"metaDescription":360,"mainTitle":13219,"subtitle":378,"heroImage":13234,"ctaButton":401,"ctaLink":402},[358],{"data":13220,"content":13221,"nodeType":74},{},[13222,13228],{"data":13223,"content":13224,"nodeType":78},{},[13225],{"data":13226,"marks":13227,"value":370,"nodeType":82},{},[],{"data":13229,"content":13230,"nodeType":87},{},[13231],{"data":13232,"marks":13233,"value":377,"nodeType":82},{},[],{"metadata":13235,"sys":13238,"fields":13243},{"tags":13236,"concepts":13237},[],[],{"space":13239,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13241,"publishedVersion":62,"revision":44,"locale":29},{"sys":13240},{"type":12,"linkType":13,"id":14},{"sys":13242},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13244},{"url":393,"details":13245,"fileName":399,"contentType":400},{"size":395,"image":13246},{"width":397,"height":398},{"sys":13248,"fields":13251},{"id":13249,"createdAt":13250},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":13252,"slug":13253,"articleIntro":13252,"category":13254},"6331 - Versement de transport","compte-6331-versement-de-transport",[13255],{"metadata":13256,"sys":13259,"fields":13266},{"tags":13257,"concepts":13258},[],[],{"space":13260,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13262,"publishedVersion":349,"revision":62,"contentType":13264,"locale":29},{"sys":13261},{"type":12,"linkType":13,"id":14},{"sys":13263},{"id":21,"type":12,"linkType":22},{"sys":13265},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13267,"metaTitle":359,"metaDescription":360,"mainTitle":13268,"subtitle":378,"heroImage":13283,"ctaButton":401,"ctaLink":402},[358],{"data":13269,"content":13270,"nodeType":74},{},[13271,13277],{"data":13272,"content":13273,"nodeType":78},{},[13274],{"data":13275,"marks":13276,"value":370,"nodeType":82},{},[],{"data":13278,"content":13279,"nodeType":87},{},[13280],{"data":13281,"marks":13282,"value":377,"nodeType":82},{},[],{"metadata":13284,"sys":13287,"fields":13292},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13290,"publishedVersion":62,"revision":44,"locale":29},{"sys":13289},{"type":12,"linkType":13,"id":14},{"sys":13291},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13293},{"url":393,"details":13294,"fileName":399,"contentType":400},{"size":395,"image":13295},{"width":397,"height":398},{"sys":13297,"fields":13300},{"id":13298,"createdAt":13299},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":13301,"slug":13302,"articleIntro":13301,"category":13303},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[13304],{"metadata":13305,"sys":13308,"fields":13315},{"tags":13306,"concepts":13307},[],[],{"space":13309,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13311,"publishedVersion":349,"revision":62,"contentType":13313,"locale":29},{"sys":13310},{"type":12,"linkType":13,"id":14},{"sys":13312},{"id":21,"type":12,"linkType":22},{"sys":13314},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13316,"metaTitle":359,"metaDescription":360,"mainTitle":13317,"subtitle":378,"heroImage":13332,"ctaButton":401,"ctaLink":402},[358],{"data":13318,"content":13319,"nodeType":74},{},[13320,13326],{"data":13321,"content":13322,"nodeType":78},{},[13323],{"data":13324,"marks":13325,"value":370,"nodeType":82},{},[],{"data":13327,"content":13328,"nodeType":87},{},[13329],{"data":13330,"marks":13331,"value":377,"nodeType":82},{},[],{"metadata":13333,"sys":13336,"fields":13341},{"tags":13334,"concepts":13335},[],[],{"space":13337,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13339,"publishedVersion":62,"revision":44,"locale":29},{"sys":13338},{"type":12,"linkType":13,"id":14},{"sys":13340},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13342},{"url":393,"details":13343,"fileName":399,"contentType":400},{"size":395,"image":13344},{"width":397,"height":398},{"sys":13346,"fields":13349},{"id":13347,"createdAt":13348},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":13350,"slug":13351,"articleIntro":13350,"category":13352},"426 - Personnel - Dépôts","compte-426-personnel-depots",[13353],{"metadata":13354,"sys":13357,"fields":13364},{"tags":13355,"concepts":13356},[],[],{"space":13358,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13360,"publishedVersion":349,"revision":62,"contentType":13362,"locale":29},{"sys":13359},{"type":12,"linkType":13,"id":14},{"sys":13361},{"id":21,"type":12,"linkType":22},{"sys":13363},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13365,"metaTitle":359,"metaDescription":360,"mainTitle":13366,"subtitle":378,"heroImage":13381,"ctaButton":401,"ctaLink":402},[358],{"data":13367,"content":13368,"nodeType":74},{},[13369,13375],{"data":13370,"content":13371,"nodeType":78},{},[13372],{"data":13373,"marks":13374,"value":370,"nodeType":82},{},[],{"data":13376,"content":13377,"nodeType":87},{},[13378],{"data":13379,"marks":13380,"value":377,"nodeType":82},{},[],{"metadata":13382,"sys":13385,"fields":13390},{"tags":13383,"concepts":13384},[],[],{"space":13386,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13388,"publishedVersion":62,"revision":44,"locale":29},{"sys":13387},{"type":12,"linkType":13,"id":14},{"sys":13389},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13391},{"url":393,"details":13392,"fileName":399,"contentType":400},{"size":395,"image":13393},{"width":397,"height":398},{"sys":13395,"fields":13398},{"id":13396,"createdAt":13397},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":13399,"slug":13400,"articleIntro":13399,"category":13401},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[13402],{"metadata":13403,"sys":13406,"fields":13413},{"tags":13404,"concepts":13405},[],[],{"space":13407,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13409,"publishedVersion":349,"revision":62,"contentType":13411,"locale":29},{"sys":13408},{"type":12,"linkType":13,"id":14},{"sys":13410},{"id":21,"type":12,"linkType":22},{"sys":13412},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13414,"metaTitle":359,"metaDescription":360,"mainTitle":13415,"subtitle":378,"heroImage":13430,"ctaButton":401,"ctaLink":402},[358],{"data":13416,"content":13417,"nodeType":74},{},[13418,13424],{"data":13419,"content":13420,"nodeType":78},{},[13421],{"data":13422,"marks":13423,"value":370,"nodeType":82},{},[],{"data":13425,"content":13426,"nodeType":87},{},[13427],{"data":13428,"marks":13429,"value":377,"nodeType":82},{},[],{"metadata":13431,"sys":13434,"fields":13439},{"tags":13432,"concepts":13433},[],[],{"space":13435,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13437,"publishedVersion":62,"revision":44,"locale":29},{"sys":13436},{"type":12,"linkType":13,"id":14},{"sys":13438},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13440},{"url":393,"details":13441,"fileName":399,"contentType":400},{"size":395,"image":13442},{"width":397,"height":398},{"sys":13444,"fields":13447},{"id":13445,"createdAt":13446},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":13448,"slug":13449,"articleIntro":13448,"category":13450},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[13451],{"metadata":13452,"sys":13455,"fields":13462},{"tags":13453,"concepts":13454},[],[],{"space":13456,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13458,"publishedVersion":349,"revision":62,"contentType":13460,"locale":29},{"sys":13457},{"type":12,"linkType":13,"id":14},{"sys":13459},{"id":21,"type":12,"linkType":22},{"sys":13461},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13463,"metaTitle":359,"metaDescription":360,"mainTitle":13464,"subtitle":378,"heroImage":13479,"ctaButton":401,"ctaLink":402},[358],{"data":13465,"content":13466,"nodeType":74},{},[13467,13473],{"data":13468,"content":13469,"nodeType":78},{},[13470],{"data":13471,"marks":13472,"value":370,"nodeType":82},{},[],{"data":13474,"content":13475,"nodeType":87},{},[13476],{"data":13477,"marks":13478,"value":377,"nodeType":82},{},[],{"metadata":13480,"sys":13483,"fields":13488},{"tags":13481,"concepts":13482},[],[],{"space":13484,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13486,"publishedVersion":62,"revision":44,"locale":29},{"sys":13485},{"type":12,"linkType":13,"id":14},{"sys":13487},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13489},{"url":393,"details":13490,"fileName":399,"contentType":400},{"size":395,"image":13491},{"width":397,"height":398},{"sys":13493,"fields":13496},{"id":13494,"createdAt":13495},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":13497,"slug":13498,"articleIntro":13497,"category":13499},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[13500],{"metadata":13501,"sys":13504,"fields":13511},{"tags":13502,"concepts":13503},[],[],{"space":13505,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13507,"publishedVersion":349,"revision":62,"contentType":13509,"locale":29},{"sys":13506},{"type":12,"linkType":13,"id":14},{"sys":13508},{"id":21,"type":12,"linkType":22},{"sys":13510},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13512,"metaTitle":359,"metaDescription":360,"mainTitle":13513,"subtitle":378,"heroImage":13528,"ctaButton":401,"ctaLink":402},[358],{"data":13514,"content":13515,"nodeType":74},{},[13516,13522],{"data":13517,"content":13518,"nodeType":78},{},[13519],{"data":13520,"marks":13521,"value":370,"nodeType":82},{},[],{"data":13523,"content":13524,"nodeType":87},{},[13525],{"data":13526,"marks":13527,"value":377,"nodeType":82},{},[],{"metadata":13529,"sys":13532,"fields":13537},{"tags":13530,"concepts":13531},[],[],{"space":13533,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13535,"publishedVersion":62,"revision":44,"locale":29},{"sys":13534},{"type":12,"linkType":13,"id":14},{"sys":13536},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13538},{"url":393,"details":13539,"fileName":399,"contentType":400},{"size":395,"image":13540},{"width":397,"height":398},{"sys":13542,"fields":13545},{"id":13543,"createdAt":13544},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":13546,"slug":13547,"articleIntro":13546,"category":13548},"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",[13549],{"metadata":13550,"sys":13553,"fields":13560},{"tags":13551,"concepts":13552},[],[],{"space":13554,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13556,"publishedVersion":349,"revision":62,"contentType":13558,"locale":29},{"sys":13555},{"type":12,"linkType":13,"id":14},{"sys":13557},{"id":21,"type":12,"linkType":22},{"sys":13559},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13561,"metaTitle":359,"metaDescription":360,"mainTitle":13562,"subtitle":378,"heroImage":13577,"ctaButton":401,"ctaLink":402},[358],{"data":13563,"content":13564,"nodeType":74},{},[13565,13571],{"data":13566,"content":13567,"nodeType":78},{},[13568],{"data":13569,"marks":13570,"value":370,"nodeType":82},{},[],{"data":13572,"content":13573,"nodeType":87},{},[13574],{"data":13575,"marks":13576,"value":377,"nodeType":82},{},[],{"metadata":13578,"sys":13581,"fields":13586},{"tags":13579,"concepts":13580},[],[],{"space":13582,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13584,"publishedVersion":62,"revision":44,"locale":29},{"sys":13583},{"type":12,"linkType":13,"id":14},{"sys":13585},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13587},{"url":393,"details":13588,"fileName":399,"contentType":400},{"size":395,"image":13589},{"width":397,"height":398},{"sys":13591,"fields":13594},{"id":13592,"createdAt":13593},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":13595,"slug":13596,"articleIntro":-1,"category":13597},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[13598],{"metadata":13599,"sys":13602,"fields":13609},{"tags":13600,"concepts":13601},[],[],{"space":13603,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13605,"publishedVersion":349,"revision":62,"contentType":13607,"locale":29},{"sys":13604},{"type":12,"linkType":13,"id":14},{"sys":13606},{"id":21,"type":12,"linkType":22},{"sys":13608},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13610,"metaTitle":359,"metaDescription":360,"mainTitle":13611,"subtitle":378,"heroImage":13626,"ctaButton":401,"ctaLink":402},[358],{"data":13612,"content":13613,"nodeType":74},{},[13614,13620],{"data":13615,"content":13616,"nodeType":78},{},[13617],{"data":13618,"marks":13619,"value":370,"nodeType":82},{},[],{"data":13621,"content":13622,"nodeType":87},{},[13623],{"data":13624,"marks":13625,"value":377,"nodeType":82},{},[],{"metadata":13627,"sys":13630,"fields":13635},{"tags":13628,"concepts":13629},[],[],{"space":13631,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13633,"publishedVersion":62,"revision":44,"locale":29},{"sys":13632},{"type":12,"linkType":13,"id":14},{"sys":13634},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13636},{"url":393,"details":13637,"fileName":399,"contentType":400},{"size":395,"image":13638},{"width":397,"height":398},{"sys":13640,"fields":13643},{"id":13641,"createdAt":13642},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":13644,"slug":13645,"articleIntro":13644,"category":13646},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[13647],{"metadata":13648,"sys":13651,"fields":13658},{"tags":13649,"concepts":13650},[],[],{"space":13652,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13654,"publishedVersion":349,"revision":62,"contentType":13656,"locale":29},{"sys":13653},{"type":12,"linkType":13,"id":14},{"sys":13655},{"id":21,"type":12,"linkType":22},{"sys":13657},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13659,"metaTitle":359,"metaDescription":360,"mainTitle":13660,"subtitle":378,"heroImage":13675,"ctaButton":401,"ctaLink":402},[358],{"data":13661,"content":13662,"nodeType":74},{},[13663,13669],{"data":13664,"content":13665,"nodeType":78},{},[13666],{"data":13667,"marks":13668,"value":370,"nodeType":82},{},[],{"data":13670,"content":13671,"nodeType":87},{},[13672],{"data":13673,"marks":13674,"value":377,"nodeType":82},{},[],{"metadata":13676,"sys":13679,"fields":13684},{"tags":13677,"concepts":13678},[],[],{"space":13680,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13682,"publishedVersion":62,"revision":44,"locale":29},{"sys":13681},{"type":12,"linkType":13,"id":14},{"sys":13683},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13685},{"url":393,"details":13686,"fileName":399,"contentType":400},{"size":395,"image":13687},{"width":397,"height":398},{"sys":13689,"fields":13692},{"id":13690,"createdAt":13691},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":13693,"slug":13694,"articleIntro":13693,"category":13695},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[13696],{"metadata":13697,"sys":13700,"fields":13707},{"tags":13698,"concepts":13699},[],[],{"space":13701,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13703,"publishedVersion":349,"revision":62,"contentType":13705,"locale":29},{"sys":13702},{"type":12,"linkType":13,"id":14},{"sys":13704},{"id":21,"type":12,"linkType":22},{"sys":13706},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13708,"metaTitle":359,"metaDescription":360,"mainTitle":13709,"subtitle":378,"heroImage":13724,"ctaButton":401,"ctaLink":402},[358],{"data":13710,"content":13711,"nodeType":74},{},[13712,13718],{"data":13713,"content":13714,"nodeType":78},{},[13715],{"data":13716,"marks":13717,"value":370,"nodeType":82},{},[],{"data":13719,"content":13720,"nodeType":87},{},[13721],{"data":13722,"marks":13723,"value":377,"nodeType":82},{},[],{"metadata":13725,"sys":13728,"fields":13733},{"tags":13726,"concepts":13727},[],[],{"space":13729,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13731,"publishedVersion":62,"revision":44,"locale":29},{"sys":13730},{"type":12,"linkType":13,"id":14},{"sys":13732},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13734},{"url":393,"details":13735,"fileName":399,"contentType":400},{"size":395,"image":13736},{"width":397,"height":398},{"sys":13738,"fields":13741},{"id":13739,"createdAt":13740},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":13742,"slug":13743,"articleIntro":13742,"category":13744},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[13745],{"metadata":13746,"sys":13749,"fields":13756},{"tags":13747,"concepts":13748},[],[],{"space":13750,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13752,"publishedVersion":349,"revision":62,"contentType":13754,"locale":29},{"sys":13751},{"type":12,"linkType":13,"id":14},{"sys":13753},{"id":21,"type":12,"linkType":22},{"sys":13755},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13757,"metaTitle":359,"metaDescription":360,"mainTitle":13758,"subtitle":378,"heroImage":13773,"ctaButton":401,"ctaLink":402},[358],{"data":13759,"content":13760,"nodeType":74},{},[13761,13767],{"data":13762,"content":13763,"nodeType":78},{},[13764],{"data":13765,"marks":13766,"value":370,"nodeType":82},{},[],{"data":13768,"content":13769,"nodeType":87},{},[13770],{"data":13771,"marks":13772,"value":377,"nodeType":82},{},[],{"metadata":13774,"sys":13777,"fields":13782},{"tags":13775,"concepts":13776},[],[],{"space":13778,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13780,"publishedVersion":62,"revision":44,"locale":29},{"sys":13779},{"type":12,"linkType":13,"id":14},{"sys":13781},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13783},{"url":393,"details":13784,"fileName":399,"contentType":400},{"size":395,"image":13785},{"width":397,"height":398},{"sys":13787,"fields":13790},{"id":13788,"createdAt":13789},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":13791,"slug":13792,"articleIntro":13791,"category":13793},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[13794],{"metadata":13795,"sys":13798,"fields":13805},{"tags":13796,"concepts":13797},[],[],{"space":13799,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13801,"publishedVersion":349,"revision":62,"contentType":13803,"locale":29},{"sys":13800},{"type":12,"linkType":13,"id":14},{"sys":13802},{"id":21,"type":12,"linkType":22},{"sys":13804},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13806,"metaTitle":359,"metaDescription":360,"mainTitle":13807,"subtitle":378,"heroImage":13822,"ctaButton":401,"ctaLink":402},[358],{"data":13808,"content":13809,"nodeType":74},{},[13810,13816],{"data":13811,"content":13812,"nodeType":78},{},[13813],{"data":13814,"marks":13815,"value":370,"nodeType":82},{},[],{"data":13817,"content":13818,"nodeType":87},{},[13819],{"data":13820,"marks":13821,"value":377,"nodeType":82},{},[],{"metadata":13823,"sys":13826,"fields":13831},{"tags":13824,"concepts":13825},[],[],{"space":13827,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13829,"publishedVersion":62,"revision":44,"locale":29},{"sys":13828},{"type":12,"linkType":13,"id":14},{"sys":13830},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13832},{"url":393,"details":13833,"fileName":399,"contentType":400},{"size":395,"image":13834},{"width":397,"height":398},{"sys":13836,"fields":13839},{"id":13837,"createdAt":13838},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":13840,"slug":13841,"articleIntro":13840,"category":13842},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[13843],{"metadata":13844,"sys":13847,"fields":13854},{"tags":13845,"concepts":13846},[],[],{"space":13848,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13850,"publishedVersion":349,"revision":62,"contentType":13852,"locale":29},{"sys":13849},{"type":12,"linkType":13,"id":14},{"sys":13851},{"id":21,"type":12,"linkType":22},{"sys":13853},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13855,"metaTitle":359,"metaDescription":360,"mainTitle":13856,"subtitle":378,"heroImage":13871,"ctaButton":401,"ctaLink":402},[358],{"data":13857,"content":13858,"nodeType":74},{},[13859,13865],{"data":13860,"content":13861,"nodeType":78},{},[13862],{"data":13863,"marks":13864,"value":370,"nodeType":82},{},[],{"data":13866,"content":13867,"nodeType":87},{},[13868],{"data":13869,"marks":13870,"value":377,"nodeType":82},{},[],{"metadata":13872,"sys":13875,"fields":13880},{"tags":13873,"concepts":13874},[],[],{"space":13876,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13878,"publishedVersion":62,"revision":44,"locale":29},{"sys":13877},{"type":12,"linkType":13,"id":14},{"sys":13879},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13881},{"url":393,"details":13882,"fileName":399,"contentType":400},{"size":395,"image":13883},{"width":397,"height":398},{"sys":13885,"fields":13888},{"id":13886,"createdAt":13887},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":13889,"slug":13890,"articleIntro":-1,"category":13891},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[13892],{"metadata":13893,"sys":13896,"fields":13903},{"tags":13894,"concepts":13895},[],[],{"space":13897,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13899,"publishedVersion":349,"revision":62,"contentType":13901,"locale":29},{"sys":13898},{"type":12,"linkType":13,"id":14},{"sys":13900},{"id":21,"type":12,"linkType":22},{"sys":13902},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13904,"metaTitle":359,"metaDescription":360,"mainTitle":13905,"subtitle":378,"heroImage":13920,"ctaButton":401,"ctaLink":402},[358],{"data":13906,"content":13907,"nodeType":74},{},[13908,13914],{"data":13909,"content":13910,"nodeType":78},{},[13911],{"data":13912,"marks":13913,"value":370,"nodeType":82},{},[],{"data":13915,"content":13916,"nodeType":87},{},[13917],{"data":13918,"marks":13919,"value":377,"nodeType":82},{},[],{"metadata":13921,"sys":13924,"fields":13929},{"tags":13922,"concepts":13923},[],[],{"space":13925,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13927,"publishedVersion":62,"revision":44,"locale":29},{"sys":13926},{"type":12,"linkType":13,"id":14},{"sys":13928},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13930},{"url":393,"details":13931,"fileName":399,"contentType":400},{"size":395,"image":13932},{"width":397,"height":398},{"sys":13934,"fields":13937},{"id":13935,"createdAt":13936},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":13938,"slug":13939,"articleIntro":-1,"category":13940},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[13941],{"metadata":13942,"sys":13945,"fields":13952},{"tags":13943,"concepts":13944},[],[],{"space":13946,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13948,"publishedVersion":349,"revision":62,"contentType":13950,"locale":29},{"sys":13947},{"type":12,"linkType":13,"id":14},{"sys":13949},{"id":21,"type":12,"linkType":22},{"sys":13951},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":13953,"metaTitle":359,"metaDescription":360,"mainTitle":13954,"subtitle":378,"heroImage":13969,"ctaButton":401,"ctaLink":402},[358],{"data":13955,"content":13956,"nodeType":74},{},[13957,13963],{"data":13958,"content":13959,"nodeType":78},{},[13960],{"data":13961,"marks":13962,"value":370,"nodeType":82},{},[],{"data":13964,"content":13965,"nodeType":87},{},[13966],{"data":13967,"marks":13968,"value":377,"nodeType":82},{},[],{"metadata":13970,"sys":13973,"fields":13978},{"tags":13971,"concepts":13972},[],[],{"space":13974,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":13976,"publishedVersion":62,"revision":44,"locale":29},{"sys":13975},{"type":12,"linkType":13,"id":14},{"sys":13977},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":13979},{"url":393,"details":13980,"fileName":399,"contentType":400},{"size":395,"image":13981},{"width":397,"height":398},{"sys":13983,"fields":13986},{"id":13984,"createdAt":13985},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":13987,"slug":13988,"articleIntro":13987,"category":13989},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[13990],{"metadata":13991,"sys":13994,"fields":14001},{"tags":13992,"concepts":13993},[],[],{"space":13995,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":13997,"publishedVersion":349,"revision":62,"contentType":13999,"locale":29},{"sys":13996},{"type":12,"linkType":13,"id":14},{"sys":13998},{"id":21,"type":12,"linkType":22},{"sys":14000},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14002,"metaTitle":359,"metaDescription":360,"mainTitle":14003,"subtitle":378,"heroImage":14018,"ctaButton":401,"ctaLink":402},[358],{"data":14004,"content":14005,"nodeType":74},{},[14006,14012],{"data":14007,"content":14008,"nodeType":78},{},[14009],{"data":14010,"marks":14011,"value":370,"nodeType":82},{},[],{"data":14013,"content":14014,"nodeType":87},{},[14015],{"data":14016,"marks":14017,"value":377,"nodeType":82},{},[],{"metadata":14019,"sys":14022,"fields":14027},{"tags":14020,"concepts":14021},[],[],{"space":14023,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14025,"publishedVersion":62,"revision":44,"locale":29},{"sys":14024},{"type":12,"linkType":13,"id":14},{"sys":14026},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14028},{"url":393,"details":14029,"fileName":399,"contentType":400},{"size":395,"image":14030},{"width":397,"height":398},{"sys":14032,"fields":14035},{"id":14033,"createdAt":14034},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":14036,"slug":14037,"articleIntro":14036,"category":14038},"6248 - Divers","compte-6248-divers",[14039],{"metadata":14040,"sys":14043,"fields":14050},{"tags":14041,"concepts":14042},[],[],{"space":14044,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14046,"publishedVersion":349,"revision":62,"contentType":14048,"locale":29},{"sys":14045},{"type":12,"linkType":13,"id":14},{"sys":14047},{"id":21,"type":12,"linkType":22},{"sys":14049},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14051,"metaTitle":359,"metaDescription":360,"mainTitle":14052,"subtitle":378,"heroImage":14067,"ctaButton":401,"ctaLink":402},[358],{"data":14053,"content":14054,"nodeType":74},{},[14055,14061],{"data":14056,"content":14057,"nodeType":78},{},[14058],{"data":14059,"marks":14060,"value":370,"nodeType":82},{},[],{"data":14062,"content":14063,"nodeType":87},{},[14064],{"data":14065,"marks":14066,"value":377,"nodeType":82},{},[],{"metadata":14068,"sys":14071,"fields":14076},{"tags":14069,"concepts":14070},[],[],{"space":14072,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14074,"publishedVersion":62,"revision":44,"locale":29},{"sys":14073},{"type":12,"linkType":13,"id":14},{"sys":14075},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14077},{"url":393,"details":14078,"fileName":399,"contentType":400},{"size":395,"image":14079},{"width":397,"height":398},{"sys":14081,"fields":14084},{"id":14082,"createdAt":14083},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":14085,"slug":14086,"articleIntro":-1,"category":14087},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[14088],{"metadata":14089,"sys":14092,"fields":14099},{"tags":14090,"concepts":14091},[],[],{"space":14093,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14095,"publishedVersion":349,"revision":62,"contentType":14097,"locale":29},{"sys":14094},{"type":12,"linkType":13,"id":14},{"sys":14096},{"id":21,"type":12,"linkType":22},{"sys":14098},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14100,"metaTitle":359,"metaDescription":360,"mainTitle":14101,"subtitle":378,"heroImage":14116,"ctaButton":401,"ctaLink":402},[358],{"data":14102,"content":14103,"nodeType":74},{},[14104,14110],{"data":14105,"content":14106,"nodeType":78},{},[14107],{"data":14108,"marks":14109,"value":370,"nodeType":82},{},[],{"data":14111,"content":14112,"nodeType":87},{},[14113],{"data":14114,"marks":14115,"value":377,"nodeType":82},{},[],{"metadata":14117,"sys":14120,"fields":14125},{"tags":14118,"concepts":14119},[],[],{"space":14121,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14123,"publishedVersion":62,"revision":44,"locale":29},{"sys":14122},{"type":12,"linkType":13,"id":14},{"sys":14124},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14126},{"url":393,"details":14127,"fileName":399,"contentType":400},{"size":395,"image":14128},{"width":397,"height":398},{"sys":14130,"fields":14133},{"id":14131,"createdAt":14132},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":14134,"slug":14135,"articleIntro":14134,"category":14136},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[14137],{"metadata":14138,"sys":14141,"fields":14148},{"tags":14139,"concepts":14140},[],[],{"space":14142,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14144,"publishedVersion":349,"revision":62,"contentType":14146,"locale":29},{"sys":14143},{"type":12,"linkType":13,"id":14},{"sys":14145},{"id":21,"type":12,"linkType":22},{"sys":14147},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14149,"metaTitle":359,"metaDescription":360,"mainTitle":14150,"subtitle":378,"heroImage":14165,"ctaButton":401,"ctaLink":402},[358],{"data":14151,"content":14152,"nodeType":74},{},[14153,14159],{"data":14154,"content":14155,"nodeType":78},{},[14156],{"data":14157,"marks":14158,"value":370,"nodeType":82},{},[],{"data":14160,"content":14161,"nodeType":87},{},[14162],{"data":14163,"marks":14164,"value":377,"nodeType":82},{},[],{"metadata":14166,"sys":14169,"fields":14174},{"tags":14167,"concepts":14168},[],[],{"space":14170,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14172,"publishedVersion":62,"revision":44,"locale":29},{"sys":14171},{"type":12,"linkType":13,"id":14},{"sys":14173},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14175},{"url":393,"details":14176,"fileName":399,"contentType":400},{"size":395,"image":14177},{"width":397,"height":398},{"sys":14179,"fields":14182},{"id":14180,"createdAt":14181},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":14183,"slug":14184,"articleIntro":14183,"category":14185},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[14186],{"metadata":14187,"sys":14190,"fields":14197},{"tags":14188,"concepts":14189},[],[],{"space":14191,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14193,"publishedVersion":349,"revision":62,"contentType":14195,"locale":29},{"sys":14192},{"type":12,"linkType":13,"id":14},{"sys":14194},{"id":21,"type":12,"linkType":22},{"sys":14196},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14198,"metaTitle":359,"metaDescription":360,"mainTitle":14199,"subtitle":378,"heroImage":14214,"ctaButton":401,"ctaLink":402},[358],{"data":14200,"content":14201,"nodeType":74},{},[14202,14208],{"data":14203,"content":14204,"nodeType":78},{},[14205],{"data":14206,"marks":14207,"value":370,"nodeType":82},{},[],{"data":14209,"content":14210,"nodeType":87},{},[14211],{"data":14212,"marks":14213,"value":377,"nodeType":82},{},[],{"metadata":14215,"sys":14218,"fields":14223},{"tags":14216,"concepts":14217},[],[],{"space":14219,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14221,"publishedVersion":62,"revision":44,"locale":29},{"sys":14220},{"type":12,"linkType":13,"id":14},{"sys":14222},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14224},{"url":393,"details":14225,"fileName":399,"contentType":400},{"size":395,"image":14226},{"width":397,"height":398},{"sys":14228,"fields":14231},{"id":14229,"createdAt":14230},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":14232,"slug":14233,"articleIntro":14232,"category":14234},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[14235],{"metadata":14236,"sys":14239,"fields":14246},{"tags":14237,"concepts":14238},[],[],{"space":14240,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14242,"publishedVersion":349,"revision":62,"contentType":14244,"locale":29},{"sys":14241},{"type":12,"linkType":13,"id":14},{"sys":14243},{"id":21,"type":12,"linkType":22},{"sys":14245},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14247,"metaTitle":359,"metaDescription":360,"mainTitle":14248,"subtitle":378,"heroImage":14263,"ctaButton":401,"ctaLink":402},[358],{"data":14249,"content":14250,"nodeType":74},{},[14251,14257],{"data":14252,"content":14253,"nodeType":78},{},[14254],{"data":14255,"marks":14256,"value":370,"nodeType":82},{},[],{"data":14258,"content":14259,"nodeType":87},{},[14260],{"data":14261,"marks":14262,"value":377,"nodeType":82},{},[],{"metadata":14264,"sys":14267,"fields":14272},{"tags":14265,"concepts":14266},[],[],{"space":14268,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14270,"publishedVersion":62,"revision":44,"locale":29},{"sys":14269},{"type":12,"linkType":13,"id":14},{"sys":14271},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14273},{"url":393,"details":14274,"fileName":399,"contentType":400},{"size":395,"image":14275},{"width":397,"height":398},{"sys":14277,"fields":14280},{"id":14278,"createdAt":14279},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":14281,"slug":14282,"articleIntro":-1,"category":14283},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[14284],{"metadata":14285,"sys":14288,"fields":14295},{"tags":14286,"concepts":14287},[],[],{"space":14289,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14291,"publishedVersion":349,"revision":62,"contentType":14293,"locale":29},{"sys":14290},{"type":12,"linkType":13,"id":14},{"sys":14292},{"id":21,"type":12,"linkType":22},{"sys":14294},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14296,"metaTitle":359,"metaDescription":360,"mainTitle":14297,"subtitle":378,"heroImage":14312,"ctaButton":401,"ctaLink":402},[358],{"data":14298,"content":14299,"nodeType":74},{},[14300,14306],{"data":14301,"content":14302,"nodeType":78},{},[14303],{"data":14304,"marks":14305,"value":370,"nodeType":82},{},[],{"data":14307,"content":14308,"nodeType":87},{},[14309],{"data":14310,"marks":14311,"value":377,"nodeType":82},{},[],{"metadata":14313,"sys":14316,"fields":14321},{"tags":14314,"concepts":14315},[],[],{"space":14317,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14319,"publishedVersion":62,"revision":44,"locale":29},{"sys":14318},{"type":12,"linkType":13,"id":14},{"sys":14320},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14322},{"url":393,"details":14323,"fileName":399,"contentType":400},{"size":395,"image":14324},{"width":397,"height":398},{"sys":14326,"fields":14329},{"id":14327,"createdAt":14328},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":14330,"slug":14331,"articleIntro":14330,"category":14332},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[14333],{"metadata":14334,"sys":14337,"fields":14344},{"tags":14335,"concepts":14336},[],[],{"space":14338,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14340,"publishedVersion":349,"revision":62,"contentType":14342,"locale":29},{"sys":14339},{"type":12,"linkType":13,"id":14},{"sys":14341},{"id":21,"type":12,"linkType":22},{"sys":14343},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14345,"metaTitle":359,"metaDescription":360,"mainTitle":14346,"subtitle":378,"heroImage":14361,"ctaButton":401,"ctaLink":402},[358],{"data":14347,"content":14348,"nodeType":74},{},[14349,14355],{"data":14350,"content":14351,"nodeType":78},{},[14352],{"data":14353,"marks":14354,"value":370,"nodeType":82},{},[],{"data":14356,"content":14357,"nodeType":87},{},[14358],{"data":14359,"marks":14360,"value":377,"nodeType":82},{},[],{"metadata":14362,"sys":14365,"fields":14370},{"tags":14363,"concepts":14364},[],[],{"space":14366,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14368,"publishedVersion":62,"revision":44,"locale":29},{"sys":14367},{"type":12,"linkType":13,"id":14},{"sys":14369},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14371},{"url":393,"details":14372,"fileName":399,"contentType":400},{"size":395,"image":14373},{"width":397,"height":398},{"sys":14375,"fields":14378},{"id":14376,"createdAt":14377},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":14379,"slug":14380,"articleIntro":-1,"category":14381},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[14382],{"metadata":14383,"sys":14386,"fields":14393},{"tags":14384,"concepts":14385},[],[],{"space":14387,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14389,"publishedVersion":349,"revision":62,"contentType":14391,"locale":29},{"sys":14388},{"type":12,"linkType":13,"id":14},{"sys":14390},{"id":21,"type":12,"linkType":22},{"sys":14392},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14394,"metaTitle":359,"metaDescription":360,"mainTitle":14395,"subtitle":378,"heroImage":14410,"ctaButton":401,"ctaLink":402},[358],{"data":14396,"content":14397,"nodeType":74},{},[14398,14404],{"data":14399,"content":14400,"nodeType":78},{},[14401],{"data":14402,"marks":14403,"value":370,"nodeType":82},{},[],{"data":14405,"content":14406,"nodeType":87},{},[14407],{"data":14408,"marks":14409,"value":377,"nodeType":82},{},[],{"metadata":14411,"sys":14414,"fields":14419},{"tags":14412,"concepts":14413},[],[],{"space":14415,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14417,"publishedVersion":62,"revision":44,"locale":29},{"sys":14416},{"type":12,"linkType":13,"id":14},{"sys":14418},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14420},{"url":393,"details":14421,"fileName":399,"contentType":400},{"size":395,"image":14422},{"width":397,"height":398},{"sys":14424,"fields":14427},{"id":14425,"createdAt":14426},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":14428,"slug":14429,"articleIntro":14428,"category":14430},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[14431],{"metadata":14432,"sys":14435,"fields":14442},{"tags":14433,"concepts":14434},[],[],{"space":14436,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14438,"publishedVersion":349,"revision":62,"contentType":14440,"locale":29},{"sys":14437},{"type":12,"linkType":13,"id":14},{"sys":14439},{"id":21,"type":12,"linkType":22},{"sys":14441},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14443,"metaTitle":359,"metaDescription":360,"mainTitle":14444,"subtitle":378,"heroImage":14459,"ctaButton":401,"ctaLink":402},[358],{"data":14445,"content":14446,"nodeType":74},{},[14447,14453],{"data":14448,"content":14449,"nodeType":78},{},[14450],{"data":14451,"marks":14452,"value":370,"nodeType":82},{},[],{"data":14454,"content":14455,"nodeType":87},{},[14456],{"data":14457,"marks":14458,"value":377,"nodeType":82},{},[],{"metadata":14460,"sys":14463,"fields":14468},{"tags":14461,"concepts":14462},[],[],{"space":14464,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14466,"publishedVersion":62,"revision":44,"locale":29},{"sys":14465},{"type":12,"linkType":13,"id":14},{"sys":14467},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14469},{"url":393,"details":14470,"fileName":399,"contentType":400},{"size":395,"image":14471},{"width":397,"height":398},{"sys":14473,"fields":14476},{"id":14474,"createdAt":14475},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":14477,"slug":14478,"articleIntro":-1,"category":14479},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[14480],{"metadata":14481,"sys":14484,"fields":14491},{"tags":14482,"concepts":14483},[],[],{"space":14485,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14487,"publishedVersion":349,"revision":62,"contentType":14489,"locale":29},{"sys":14486},{"type":12,"linkType":13,"id":14},{"sys":14488},{"id":21,"type":12,"linkType":22},{"sys":14490},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14492,"metaTitle":359,"metaDescription":360,"mainTitle":14493,"subtitle":378,"heroImage":14508,"ctaButton":401,"ctaLink":402},[358],{"data":14494,"content":14495,"nodeType":74},{},[14496,14502],{"data":14497,"content":14498,"nodeType":78},{},[14499],{"data":14500,"marks":14501,"value":370,"nodeType":82},{},[],{"data":14503,"content":14504,"nodeType":87},{},[14505],{"data":14506,"marks":14507,"value":377,"nodeType":82},{},[],{"metadata":14509,"sys":14512,"fields":14517},{"tags":14510,"concepts":14511},[],[],{"space":14513,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14515,"publishedVersion":62,"revision":44,"locale":29},{"sys":14514},{"type":12,"linkType":13,"id":14},{"sys":14516},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14518},{"url":393,"details":14519,"fileName":399,"contentType":400},{"size":395,"image":14520},{"width":397,"height":398},{"sys":14522,"fields":14525},{"id":14523,"createdAt":14524},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":14526,"slug":14527,"articleIntro":-1,"category":14528},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[14529],{"metadata":14530,"sys":14533,"fields":14540},{"tags":14531,"concepts":14532},[],[],{"space":14534,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14536,"publishedVersion":349,"revision":62,"contentType":14538,"locale":29},{"sys":14535},{"type":12,"linkType":13,"id":14},{"sys":14537},{"id":21,"type":12,"linkType":22},{"sys":14539},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14541,"metaTitle":359,"metaDescription":360,"mainTitle":14542,"subtitle":378,"heroImage":14557,"ctaButton":401,"ctaLink":402},[358],{"data":14543,"content":14544,"nodeType":74},{},[14545,14551],{"data":14546,"content":14547,"nodeType":78},{},[14548],{"data":14549,"marks":14550,"value":370,"nodeType":82},{},[],{"data":14552,"content":14553,"nodeType":87},{},[14554],{"data":14555,"marks":14556,"value":377,"nodeType":82},{},[],{"metadata":14558,"sys":14561,"fields":14566},{"tags":14559,"concepts":14560},[],[],{"space":14562,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14564,"publishedVersion":62,"revision":44,"locale":29},{"sys":14563},{"type":12,"linkType":13,"id":14},{"sys":14565},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14567},{"url":393,"details":14568,"fileName":399,"contentType":400},{"size":395,"image":14569},{"width":397,"height":398},{"sys":14571,"fields":14574},{"id":14572,"createdAt":14573},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14575,"slug":14576,"articleIntro":14575,"category":14577},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14578],{"metadata":14579,"sys":14582,"fields":14589},{"tags":14580,"concepts":14581},[],[],{"space":14583,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14585,"publishedVersion":349,"revision":62,"contentType":14587,"locale":29},{"sys":14584},{"type":12,"linkType":13,"id":14},{"sys":14586},{"id":21,"type":12,"linkType":22},{"sys":14588},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14590,"metaTitle":359,"metaDescription":360,"mainTitle":14591,"subtitle":378,"heroImage":14606,"ctaButton":401,"ctaLink":402},[358],{"data":14592,"content":14593,"nodeType":74},{},[14594,14600],{"data":14595,"content":14596,"nodeType":78},{},[14597],{"data":14598,"marks":14599,"value":370,"nodeType":82},{},[],{"data":14601,"content":14602,"nodeType":87},{},[14603],{"data":14604,"marks":14605,"value":377,"nodeType":82},{},[],{"metadata":14607,"sys":14610,"fields":14615},{"tags":14608,"concepts":14609},[],[],{"space":14611,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14613,"publishedVersion":62,"revision":44,"locale":29},{"sys":14612},{"type":12,"linkType":13,"id":14},{"sys":14614},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14616},{"url":393,"details":14617,"fileName":399,"contentType":400},{"size":395,"image":14618},{"width":397,"height":398},{"sys":14620,"fields":14623},{"id":14621,"createdAt":14622},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":14624,"slug":14625,"articleIntro":14624,"category":14626},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[14627],{"metadata":14628,"sys":14631,"fields":14638},{"tags":14629,"concepts":14630},[],[],{"space":14632,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14634,"publishedVersion":349,"revision":62,"contentType":14636,"locale":29},{"sys":14633},{"type":12,"linkType":13,"id":14},{"sys":14635},{"id":21,"type":12,"linkType":22},{"sys":14637},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14639,"metaTitle":359,"metaDescription":360,"mainTitle":14640,"subtitle":378,"heroImage":14655,"ctaButton":401,"ctaLink":402},[358],{"data":14641,"content":14642,"nodeType":74},{},[14643,14649],{"data":14644,"content":14645,"nodeType":78},{},[14646],{"data":14647,"marks":14648,"value":370,"nodeType":82},{},[],{"data":14650,"content":14651,"nodeType":87},{},[14652],{"data":14653,"marks":14654,"value":377,"nodeType":82},{},[],{"metadata":14656,"sys":14659,"fields":14664},{"tags":14657,"concepts":14658},[],[],{"space":14660,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14662,"publishedVersion":62,"revision":44,"locale":29},{"sys":14661},{"type":12,"linkType":13,"id":14},{"sys":14663},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14665},{"url":393,"details":14666,"fileName":399,"contentType":400},{"size":395,"image":14667},{"width":397,"height":398},{"sys":14669,"fields":14672},{"id":14670,"createdAt":14671},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":14673,"slug":14674,"articleIntro":14673,"category":14675},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[14676],{"metadata":14677,"sys":14680,"fields":14687},{"tags":14678,"concepts":14679},[],[],{"space":14681,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14683,"publishedVersion":349,"revision":62,"contentType":14685,"locale":29},{"sys":14682},{"type":12,"linkType":13,"id":14},{"sys":14684},{"id":21,"type":12,"linkType":22},{"sys":14686},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14688,"metaTitle":359,"metaDescription":360,"mainTitle":14689,"subtitle":378,"heroImage":14704,"ctaButton":401,"ctaLink":402},[358],{"data":14690,"content":14691,"nodeType":74},{},[14692,14698],{"data":14693,"content":14694,"nodeType":78},{},[14695],{"data":14696,"marks":14697,"value":370,"nodeType":82},{},[],{"data":14699,"content":14700,"nodeType":87},{},[14701],{"data":14702,"marks":14703,"value":377,"nodeType":82},{},[],{"metadata":14705,"sys":14708,"fields":14713},{"tags":14706,"concepts":14707},[],[],{"space":14709,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14711,"publishedVersion":62,"revision":44,"locale":29},{"sys":14710},{"type":12,"linkType":13,"id":14},{"sys":14712},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14714},{"url":393,"details":14715,"fileName":399,"contentType":400},{"size":395,"image":14716},{"width":397,"height":398},{"sys":14718,"fields":14721},{"id":14719,"createdAt":14720},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":14722,"slug":14723,"articleIntro":-1,"category":14724},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[14725],{"metadata":14726,"sys":14729,"fields":14736},{"tags":14727,"concepts":14728},[],[],{"space":14730,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14732,"publishedVersion":349,"revision":62,"contentType":14734,"locale":29},{"sys":14731},{"type":12,"linkType":13,"id":14},{"sys":14733},{"id":21,"type":12,"linkType":22},{"sys":14735},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14737,"metaTitle":359,"metaDescription":360,"mainTitle":14738,"subtitle":378,"heroImage":14753,"ctaButton":401,"ctaLink":402},[358],{"data":14739,"content":14740,"nodeType":74},{},[14741,14747],{"data":14742,"content":14743,"nodeType":78},{},[14744],{"data":14745,"marks":14746,"value":370,"nodeType":82},{},[],{"data":14748,"content":14749,"nodeType":87},{},[14750],{"data":14751,"marks":14752,"value":377,"nodeType":82},{},[],{"metadata":14754,"sys":14757,"fields":14762},{"tags":14755,"concepts":14756},[],[],{"space":14758,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14760,"publishedVersion":62,"revision":44,"locale":29},{"sys":14759},{"type":12,"linkType":13,"id":14},{"sys":14761},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14763},{"url":393,"details":14764,"fileName":399,"contentType":400},{"size":395,"image":14765},{"width":397,"height":398},{"sys":14767,"fields":14770},{"id":14768,"createdAt":14769},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":14771,"slug":14772,"articleIntro":-1,"category":14773},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[14774],{"metadata":14775,"sys":14778,"fields":14785},{"tags":14776,"concepts":14777},[],[],{"space":14779,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14781,"publishedVersion":349,"revision":62,"contentType":14783,"locale":29},{"sys":14780},{"type":12,"linkType":13,"id":14},{"sys":14782},{"id":21,"type":12,"linkType":22},{"sys":14784},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14786,"metaTitle":359,"metaDescription":360,"mainTitle":14787,"subtitle":378,"heroImage":14802,"ctaButton":401,"ctaLink":402},[358],{"data":14788,"content":14789,"nodeType":74},{},[14790,14796],{"data":14791,"content":14792,"nodeType":78},{},[14793],{"data":14794,"marks":14795,"value":370,"nodeType":82},{},[],{"data":14797,"content":14798,"nodeType":87},{},[14799],{"data":14800,"marks":14801,"value":377,"nodeType":82},{},[],{"metadata":14803,"sys":14806,"fields":14811},{"tags":14804,"concepts":14805},[],[],{"space":14807,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14809,"publishedVersion":62,"revision":44,"locale":29},{"sys":14808},{"type":12,"linkType":13,"id":14},{"sys":14810},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14812},{"url":393,"details":14813,"fileName":399,"contentType":400},{"size":395,"image":14814},{"width":397,"height":398},{"sys":14816,"fields":14819},{"id":14817,"createdAt":14818},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":14820,"slug":14821,"articleIntro":14820,"category":14822},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[14823],{"metadata":14824,"sys":14827,"fields":14834},{"tags":14825,"concepts":14826},[],[],{"space":14828,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14830,"publishedVersion":349,"revision":62,"contentType":14832,"locale":29},{"sys":14829},{"type":12,"linkType":13,"id":14},{"sys":14831},{"id":21,"type":12,"linkType":22},{"sys":14833},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14835,"metaTitle":359,"metaDescription":360,"mainTitle":14836,"subtitle":378,"heroImage":14851,"ctaButton":401,"ctaLink":402},[358],{"data":14837,"content":14838,"nodeType":74},{},[14839,14845],{"data":14840,"content":14841,"nodeType":78},{},[14842],{"data":14843,"marks":14844,"value":370,"nodeType":82},{},[],{"data":14846,"content":14847,"nodeType":87},{},[14848],{"data":14849,"marks":14850,"value":377,"nodeType":82},{},[],{"metadata":14852,"sys":14855,"fields":14860},{"tags":14853,"concepts":14854},[],[],{"space":14856,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14858,"publishedVersion":62,"revision":44,"locale":29},{"sys":14857},{"type":12,"linkType":13,"id":14},{"sys":14859},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14861},{"url":393,"details":14862,"fileName":399,"contentType":400},{"size":395,"image":14863},{"width":397,"height":398},{"sys":14865,"fields":14868},{"id":14866,"createdAt":14867},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":14869,"slug":14870,"articleIntro":14869,"category":14871},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[14872],{"metadata":14873,"sys":14876,"fields":14883},{"tags":14874,"concepts":14875},[],[],{"space":14877,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14879,"publishedVersion":349,"revision":62,"contentType":14881,"locale":29},{"sys":14878},{"type":12,"linkType":13,"id":14},{"sys":14880},{"id":21,"type":12,"linkType":22},{"sys":14882},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14884,"metaTitle":359,"metaDescription":360,"mainTitle":14885,"subtitle":378,"heroImage":14900,"ctaButton":401,"ctaLink":402},[358],{"data":14886,"content":14887,"nodeType":74},{},[14888,14894],{"data":14889,"content":14890,"nodeType":78},{},[14891],{"data":14892,"marks":14893,"value":370,"nodeType":82},{},[],{"data":14895,"content":14896,"nodeType":87},{},[14897],{"data":14898,"marks":14899,"value":377,"nodeType":82},{},[],{"metadata":14901,"sys":14904,"fields":14909},{"tags":14902,"concepts":14903},[],[],{"space":14905,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14907,"publishedVersion":62,"revision":44,"locale":29},{"sys":14906},{"type":12,"linkType":13,"id":14},{"sys":14908},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14910},{"url":393,"details":14911,"fileName":399,"contentType":400},{"size":395,"image":14912},{"width":397,"height":398},{"sys":14914,"fields":14917},{"id":14915,"createdAt":14916},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":14918,"slug":14919,"articleIntro":14920,"category":14921},"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.",[14922],{"metadata":14923,"sys":14926,"fields":14933},{"tags":14924,"concepts":14925},[],[],{"space":14927,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14929,"publishedVersion":349,"revision":62,"contentType":14931,"locale":29},{"sys":14928},{"type":12,"linkType":13,"id":14},{"sys":14930},{"id":21,"type":12,"linkType":22},{"sys":14932},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14934,"metaTitle":359,"metaDescription":360,"mainTitle":14935,"subtitle":378,"heroImage":14950,"ctaButton":401,"ctaLink":402},[358],{"data":14936,"content":14937,"nodeType":74},{},[14938,14944],{"data":14939,"content":14940,"nodeType":78},{},[14941],{"data":14942,"marks":14943,"value":370,"nodeType":82},{},[],{"data":14945,"content":14946,"nodeType":87},{},[14947],{"data":14948,"marks":14949,"value":377,"nodeType":82},{},[],{"metadata":14951,"sys":14954,"fields":14959},{"tags":14952,"concepts":14953},[],[],{"space":14955,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":14957,"publishedVersion":62,"revision":44,"locale":29},{"sys":14956},{"type":12,"linkType":13,"id":14},{"sys":14958},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":14960},{"url":393,"details":14961,"fileName":399,"contentType":400},{"size":395,"image":14962},{"width":397,"height":398},{"sys":14964,"fields":14967},{"id":14965,"createdAt":14966},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":14968,"slug":14969,"articleIntro":14968,"category":14970},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[14971],{"metadata":14972,"sys":14975,"fields":14982},{"tags":14973,"concepts":14974},[],[],{"space":14976,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":14978,"publishedVersion":349,"revision":62,"contentType":14980,"locale":29},{"sys":14977},{"type":12,"linkType":13,"id":14},{"sys":14979},{"id":21,"type":12,"linkType":22},{"sys":14981},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":14983,"metaTitle":359,"metaDescription":360,"mainTitle":14984,"subtitle":378,"heroImage":14999,"ctaButton":401,"ctaLink":402},[358],{"data":14985,"content":14986,"nodeType":74},{},[14987,14993],{"data":14988,"content":14989,"nodeType":78},{},[14990],{"data":14991,"marks":14992,"value":370,"nodeType":82},{},[],{"data":14994,"content":14995,"nodeType":87},{},[14996],{"data":14997,"marks":14998,"value":377,"nodeType":82},{},[],{"metadata":15000,"sys":15003,"fields":15008},{"tags":15001,"concepts":15002},[],[],{"space":15004,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15006,"publishedVersion":62,"revision":44,"locale":29},{"sys":15005},{"type":12,"linkType":13,"id":14},{"sys":15007},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15009},{"url":393,"details":15010,"fileName":399,"contentType":400},{"size":395,"image":15011},{"width":397,"height":398},{"sys":15013,"fields":15016},{"id":15014,"createdAt":15015},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":15017,"slug":15018,"articleIntro":15017,"category":15019},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[15020],{"metadata":15021,"sys":15024,"fields":15031},{"tags":15022,"concepts":15023},[],[],{"space":15025,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15027,"publishedVersion":349,"revision":62,"contentType":15029,"locale":29},{"sys":15026},{"type":12,"linkType":13,"id":14},{"sys":15028},{"id":21,"type":12,"linkType":22},{"sys":15030},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15032,"metaTitle":359,"metaDescription":360,"mainTitle":15033,"subtitle":378,"heroImage":15048,"ctaButton":401,"ctaLink":402},[358],{"data":15034,"content":15035,"nodeType":74},{},[15036,15042],{"data":15037,"content":15038,"nodeType":78},{},[15039],{"data":15040,"marks":15041,"value":370,"nodeType":82},{},[],{"data":15043,"content":15044,"nodeType":87},{},[15045],{"data":15046,"marks":15047,"value":377,"nodeType":82},{},[],{"metadata":15049,"sys":15052,"fields":15057},{"tags":15050,"concepts":15051},[],[],{"space":15053,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15055,"publishedVersion":62,"revision":44,"locale":29},{"sys":15054},{"type":12,"linkType":13,"id":14},{"sys":15056},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15058},{"url":393,"details":15059,"fileName":399,"contentType":400},{"size":395,"image":15060},{"width":397,"height":398},{"sys":15062,"fields":15065},{"id":15063,"createdAt":15064},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":15066,"slug":15067,"articleIntro":15066,"category":15068},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[15069],{"metadata":15070,"sys":15073,"fields":15080},{"tags":15071,"concepts":15072},[],[],{"space":15074,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15076,"publishedVersion":349,"revision":62,"contentType":15078,"locale":29},{"sys":15075},{"type":12,"linkType":13,"id":14},{"sys":15077},{"id":21,"type":12,"linkType":22},{"sys":15079},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15081,"metaTitle":359,"metaDescription":360,"mainTitle":15082,"subtitle":378,"heroImage":15097,"ctaButton":401,"ctaLink":402},[358],{"data":15083,"content":15084,"nodeType":74},{},[15085,15091],{"data":15086,"content":15087,"nodeType":78},{},[15088],{"data":15089,"marks":15090,"value":370,"nodeType":82},{},[],{"data":15092,"content":15093,"nodeType":87},{},[15094],{"data":15095,"marks":15096,"value":377,"nodeType":82},{},[],{"metadata":15098,"sys":15101,"fields":15106},{"tags":15099,"concepts":15100},[],[],{"space":15102,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15104,"publishedVersion":62,"revision":44,"locale":29},{"sys":15103},{"type":12,"linkType":13,"id":14},{"sys":15105},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15107},{"url":393,"details":15108,"fileName":399,"contentType":400},{"size":395,"image":15109},{"width":397,"height":398},{"sys":15111,"fields":15114},{"id":15112,"createdAt":15113},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":15115,"slug":15116,"articleIntro":15115,"category":15117},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[15118],{"metadata":15119,"sys":15122,"fields":15129},{"tags":15120,"concepts":15121},[],[],{"space":15123,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15125,"publishedVersion":349,"revision":62,"contentType":15127,"locale":29},{"sys":15124},{"type":12,"linkType":13,"id":14},{"sys":15126},{"id":21,"type":12,"linkType":22},{"sys":15128},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15130,"metaTitle":359,"metaDescription":360,"mainTitle":15131,"subtitle":378,"heroImage":15146,"ctaButton":401,"ctaLink":402},[358],{"data":15132,"content":15133,"nodeType":74},{},[15134,15140],{"data":15135,"content":15136,"nodeType":78},{},[15137],{"data":15138,"marks":15139,"value":370,"nodeType":82},{},[],{"data":15141,"content":15142,"nodeType":87},{},[15143],{"data":15144,"marks":15145,"value":377,"nodeType":82},{},[],{"metadata":15147,"sys":15150,"fields":15155},{"tags":15148,"concepts":15149},[],[],{"space":15151,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15153,"publishedVersion":62,"revision":44,"locale":29},{"sys":15152},{"type":12,"linkType":13,"id":14},{"sys":15154},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15156},{"url":393,"details":15157,"fileName":399,"contentType":400},{"size":395,"image":15158},{"width":397,"height":398},{"sys":15160,"fields":15163},{"id":15161,"createdAt":15162},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":15164,"slug":15165,"articleIntro":-1,"category":15166},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[15167],{"metadata":15168,"sys":15171,"fields":15178},{"tags":15169,"concepts":15170},[],[],{"space":15172,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15174,"publishedVersion":349,"revision":62,"contentType":15176,"locale":29},{"sys":15173},{"type":12,"linkType":13,"id":14},{"sys":15175},{"id":21,"type":12,"linkType":22},{"sys":15177},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15179,"metaTitle":359,"metaDescription":360,"mainTitle":15180,"subtitle":378,"heroImage":15195,"ctaButton":401,"ctaLink":402},[358],{"data":15181,"content":15182,"nodeType":74},{},[15183,15189],{"data":15184,"content":15185,"nodeType":78},{},[15186],{"data":15187,"marks":15188,"value":370,"nodeType":82},{},[],{"data":15190,"content":15191,"nodeType":87},{},[15192],{"data":15193,"marks":15194,"value":377,"nodeType":82},{},[],{"metadata":15196,"sys":15199,"fields":15204},{"tags":15197,"concepts":15198},[],[],{"space":15200,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15202,"publishedVersion":62,"revision":44,"locale":29},{"sys":15201},{"type":12,"linkType":13,"id":14},{"sys":15203},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15205},{"url":393,"details":15206,"fileName":399,"contentType":400},{"size":395,"image":15207},{"width":397,"height":398},{"sys":15209,"fields":15212},{"id":15210,"createdAt":15211},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":15213,"slug":15214,"articleIntro":15215,"category":15216},"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.",[15217],{"metadata":15218,"sys":15221,"fields":15228},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15224,"publishedVersion":349,"revision":62,"contentType":15226,"locale":29},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":21,"type":12,"linkType":22},{"sys":15227},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15229,"metaTitle":359,"metaDescription":360,"mainTitle":15230,"subtitle":378,"heroImage":15245,"ctaButton":401,"ctaLink":402},[358],{"data":15231,"content":15232,"nodeType":74},{},[15233,15239],{"data":15234,"content":15235,"nodeType":78},{},[15236],{"data":15237,"marks":15238,"value":370,"nodeType":82},{},[],{"data":15240,"content":15241,"nodeType":87},{},[15242],{"data":15243,"marks":15244,"value":377,"nodeType":82},{},[],{"metadata":15246,"sys":15249,"fields":15254},{"tags":15247,"concepts":15248},[],[],{"space":15250,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15252,"publishedVersion":62,"revision":44,"locale":29},{"sys":15251},{"type":12,"linkType":13,"id":14},{"sys":15253},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15255},{"url":393,"details":15256,"fileName":399,"contentType":400},{"size":395,"image":15257},{"width":397,"height":398},{"sys":15259,"fields":15262},{"id":15260,"createdAt":15261},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":15263,"slug":15264,"articleIntro":-1,"category":15265},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[15266],{"metadata":15267,"sys":15270,"fields":15277},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15273,"publishedVersion":349,"revision":62,"contentType":15275,"locale":29},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":21,"type":12,"linkType":22},{"sys":15276},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15278,"metaTitle":359,"metaDescription":360,"mainTitle":15279,"subtitle":378,"heroImage":15294,"ctaButton":401,"ctaLink":402},[358],{"data":15280,"content":15281,"nodeType":74},{},[15282,15288],{"data":15283,"content":15284,"nodeType":78},{},[15285],{"data":15286,"marks":15287,"value":370,"nodeType":82},{},[],{"data":15289,"content":15290,"nodeType":87},{},[15291],{"data":15292,"marks":15293,"value":377,"nodeType":82},{},[],{"metadata":15295,"sys":15298,"fields":15303},{"tags":15296,"concepts":15297},[],[],{"space":15299,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15301,"publishedVersion":62,"revision":44,"locale":29},{"sys":15300},{"type":12,"linkType":13,"id":14},{"sys":15302},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15304},{"url":393,"details":15305,"fileName":399,"contentType":400},{"size":395,"image":15306},{"width":397,"height":398},{"sys":15308,"fields":15311},{"id":15309,"createdAt":15310},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":15312,"slug":15313,"articleIntro":15312,"category":15314},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[15315],{"metadata":15316,"sys":15319,"fields":15326},{"tags":15317,"concepts":15318},[],[],{"space":15320,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15322,"publishedVersion":349,"revision":62,"contentType":15324,"locale":29},{"sys":15321},{"type":12,"linkType":13,"id":14},{"sys":15323},{"id":21,"type":12,"linkType":22},{"sys":15325},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15327,"metaTitle":359,"metaDescription":360,"mainTitle":15328,"subtitle":378,"heroImage":15343,"ctaButton":401,"ctaLink":402},[358],{"data":15329,"content":15330,"nodeType":74},{},[15331,15337],{"data":15332,"content":15333,"nodeType":78},{},[15334],{"data":15335,"marks":15336,"value":370,"nodeType":82},{},[],{"data":15338,"content":15339,"nodeType":87},{},[15340],{"data":15341,"marks":15342,"value":377,"nodeType":82},{},[],{"metadata":15344,"sys":15347,"fields":15352},{"tags":15345,"concepts":15346},[],[],{"space":15348,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15350,"publishedVersion":62,"revision":44,"locale":29},{"sys":15349},{"type":12,"linkType":13,"id":14},{"sys":15351},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15353},{"url":393,"details":15354,"fileName":399,"contentType":400},{"size":395,"image":15355},{"width":397,"height":398},{"sys":15357,"fields":15360},{"id":15358,"createdAt":15359},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":15361,"slug":15362,"articleIntro":-1,"category":15363},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[15364],{"metadata":15365,"sys":15368,"fields":15375},{"tags":15366,"concepts":15367},[],[],{"space":15369,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15371,"publishedVersion":349,"revision":62,"contentType":15373,"locale":29},{"sys":15370},{"type":12,"linkType":13,"id":14},{"sys":15372},{"id":21,"type":12,"linkType":22},{"sys":15374},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15376,"metaTitle":359,"metaDescription":360,"mainTitle":15377,"subtitle":378,"heroImage":15392,"ctaButton":401,"ctaLink":402},[358],{"data":15378,"content":15379,"nodeType":74},{},[15380,15386],{"data":15381,"content":15382,"nodeType":78},{},[15383],{"data":15384,"marks":15385,"value":370,"nodeType":82},{},[],{"data":15387,"content":15388,"nodeType":87},{},[15389],{"data":15390,"marks":15391,"value":377,"nodeType":82},{},[],{"metadata":15393,"sys":15396,"fields":15401},{"tags":15394,"concepts":15395},[],[],{"space":15397,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15399,"publishedVersion":62,"revision":44,"locale":29},{"sys":15398},{"type":12,"linkType":13,"id":14},{"sys":15400},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15402},{"url":393,"details":15403,"fileName":399,"contentType":400},{"size":395,"image":15404},{"width":397,"height":398},{"sys":15406,"fields":15409},{"id":15407,"createdAt":15408},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":15410,"slug":15411,"articleIntro":-1,"category":15412},"Compte 628 - Divers","compte-628-divers",[15413],{"metadata":15414,"sys":15417,"fields":15424},{"tags":15415,"concepts":15416},[],[],{"space":15418,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15420,"publishedVersion":349,"revision":62,"contentType":15422,"locale":29},{"sys":15419},{"type":12,"linkType":13,"id":14},{"sys":15421},{"id":21,"type":12,"linkType":22},{"sys":15423},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15425,"metaTitle":359,"metaDescription":360,"mainTitle":15426,"subtitle":378,"heroImage":15441,"ctaButton":401,"ctaLink":402},[358],{"data":15427,"content":15428,"nodeType":74},{},[15429,15435],{"data":15430,"content":15431,"nodeType":78},{},[15432],{"data":15433,"marks":15434,"value":370,"nodeType":82},{},[],{"data":15436,"content":15437,"nodeType":87},{},[15438],{"data":15439,"marks":15440,"value":377,"nodeType":82},{},[],{"metadata":15442,"sys":15445,"fields":15450},{"tags":15443,"concepts":15444},[],[],{"space":15446,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15448,"publishedVersion":62,"revision":44,"locale":29},{"sys":15447},{"type":12,"linkType":13,"id":14},{"sys":15449},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15451},{"url":393,"details":15452,"fileName":399,"contentType":400},{"size":395,"image":15453},{"width":397,"height":398},{"sys":15455,"fields":15458},{"id":15456,"createdAt":15457},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":15459,"slug":15460,"articleIntro":15459,"category":15461},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[15462],{"metadata":15463,"sys":15466,"fields":15473},{"tags":15464,"concepts":15465},[],[],{"space":15467,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15469,"publishedVersion":349,"revision":62,"contentType":15471,"locale":29},{"sys":15468},{"type":12,"linkType":13,"id":14},{"sys":15470},{"id":21,"type":12,"linkType":22},{"sys":15472},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15474,"metaTitle":359,"metaDescription":360,"mainTitle":15475,"subtitle":378,"heroImage":15490,"ctaButton":401,"ctaLink":402},[358],{"data":15476,"content":15477,"nodeType":74},{},[15478,15484],{"data":15479,"content":15480,"nodeType":78},{},[15481],{"data":15482,"marks":15483,"value":370,"nodeType":82},{},[],{"data":15485,"content":15486,"nodeType":87},{},[15487],{"data":15488,"marks":15489,"value":377,"nodeType":82},{},[],{"metadata":15491,"sys":15494,"fields":15499},{"tags":15492,"concepts":15493},[],[],{"space":15495,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15497,"publishedVersion":62,"revision":44,"locale":29},{"sys":15496},{"type":12,"linkType":13,"id":14},{"sys":15498},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15500},{"url":393,"details":15501,"fileName":399,"contentType":400},{"size":395,"image":15502},{"width":397,"height":398},{"sys":15504,"fields":15507},{"id":15505,"createdAt":15506},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":15508,"slug":15509,"articleIntro":15508,"category":15510},"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",[15511],{"metadata":15512,"sys":15515,"fields":15522},{"tags":15513,"concepts":15514},[],[],{"space":15516,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15518,"publishedVersion":349,"revision":62,"contentType":15520,"locale":29},{"sys":15517},{"type":12,"linkType":13,"id":14},{"sys":15519},{"id":21,"type":12,"linkType":22},{"sys":15521},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15523,"metaTitle":359,"metaDescription":360,"mainTitle":15524,"subtitle":378,"heroImage":15539,"ctaButton":401,"ctaLink":402},[358],{"data":15525,"content":15526,"nodeType":74},{},[15527,15533],{"data":15528,"content":15529,"nodeType":78},{},[15530],{"data":15531,"marks":15532,"value":370,"nodeType":82},{},[],{"data":15534,"content":15535,"nodeType":87},{},[15536],{"data":15537,"marks":15538,"value":377,"nodeType":82},{},[],{"metadata":15540,"sys":15543,"fields":15548},{"tags":15541,"concepts":15542},[],[],{"space":15544,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15546,"publishedVersion":62,"revision":44,"locale":29},{"sys":15545},{"type":12,"linkType":13,"id":14},{"sys":15547},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15549},{"url":393,"details":15550,"fileName":399,"contentType":400},{"size":395,"image":15551},{"width":397,"height":398},{"sys":15553,"fields":15556},{"id":15554,"createdAt":15555},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":15557,"slug":15558,"articleIntro":-1,"category":15559},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[15560],{"metadata":15561,"sys":15564,"fields":15571},{"tags":15562,"concepts":15563},[],[],{"space":15565,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15567,"publishedVersion":349,"revision":62,"contentType":15569,"locale":29},{"sys":15566},{"type":12,"linkType":13,"id":14},{"sys":15568},{"id":21,"type":12,"linkType":22},{"sys":15570},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15572,"metaTitle":359,"metaDescription":360,"mainTitle":15573,"subtitle":378,"heroImage":15588,"ctaButton":401,"ctaLink":402},[358],{"data":15574,"content":15575,"nodeType":74},{},[15576,15582],{"data":15577,"content":15578,"nodeType":78},{},[15579],{"data":15580,"marks":15581,"value":370,"nodeType":82},{},[],{"data":15583,"content":15584,"nodeType":87},{},[15585],{"data":15586,"marks":15587,"value":377,"nodeType":82},{},[],{"metadata":15589,"sys":15592,"fields":15597},{"tags":15590,"concepts":15591},[],[],{"space":15593,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15595,"publishedVersion":62,"revision":44,"locale":29},{"sys":15594},{"type":12,"linkType":13,"id":14},{"sys":15596},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15598},{"url":393,"details":15599,"fileName":399,"contentType":400},{"size":395,"image":15600},{"width":397,"height":398},{"sys":15602,"fields":15605},{"id":15603,"createdAt":15604},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":15606,"slug":15607,"articleIntro":15606,"category":15608},"274 - Prêts","compte-274-prets",[15609],{"metadata":15610,"sys":15613,"fields":15620},{"tags":15611,"concepts":15612},[],[],{"space":15614,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15616,"publishedVersion":349,"revision":62,"contentType":15618,"locale":29},{"sys":15615},{"type":12,"linkType":13,"id":14},{"sys":15617},{"id":21,"type":12,"linkType":22},{"sys":15619},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15621,"metaTitle":359,"metaDescription":360,"mainTitle":15622,"subtitle":378,"heroImage":15637,"ctaButton":401,"ctaLink":402},[358],{"data":15623,"content":15624,"nodeType":74},{},[15625,15631],{"data":15626,"content":15627,"nodeType":78},{},[15628],{"data":15629,"marks":15630,"value":370,"nodeType":82},{},[],{"data":15632,"content":15633,"nodeType":87},{},[15634],{"data":15635,"marks":15636,"value":377,"nodeType":82},{},[],{"metadata":15638,"sys":15641,"fields":15646},{"tags":15639,"concepts":15640},[],[],{"space":15642,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15644,"publishedVersion":62,"revision":44,"locale":29},{"sys":15643},{"type":12,"linkType":13,"id":14},{"sys":15645},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15647},{"url":393,"details":15648,"fileName":399,"contentType":400},{"size":395,"image":15649},{"width":397,"height":398},{"sys":15651,"fields":15654},{"id":15652,"createdAt":15653},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":15655,"slug":15656,"articleIntro":15655,"category":15657},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[15658],{"metadata":15659,"sys":15662,"fields":15669},{"tags":15660,"concepts":15661},[],[],{"space":15663,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15665,"publishedVersion":349,"revision":62,"contentType":15667,"locale":29},{"sys":15664},{"type":12,"linkType":13,"id":14},{"sys":15666},{"id":21,"type":12,"linkType":22},{"sys":15668},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15670,"metaTitle":359,"metaDescription":360,"mainTitle":15671,"subtitle":378,"heroImage":15686,"ctaButton":401,"ctaLink":402},[358],{"data":15672,"content":15673,"nodeType":74},{},[15674,15680],{"data":15675,"content":15676,"nodeType":78},{},[15677],{"data":15678,"marks":15679,"value":370,"nodeType":82},{},[],{"data":15681,"content":15682,"nodeType":87},{},[15683],{"data":15684,"marks":15685,"value":377,"nodeType":82},{},[],{"metadata":15687,"sys":15690,"fields":15695},{"tags":15688,"concepts":15689},[],[],{"space":15691,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15693,"publishedVersion":62,"revision":44,"locale":29},{"sys":15692},{"type":12,"linkType":13,"id":14},{"sys":15694},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15696},{"url":393,"details":15697,"fileName":399,"contentType":400},{"size":395,"image":15698},{"width":397,"height":398},{"sys":15700,"fields":15703},{"id":15701,"createdAt":15702},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":15704,"slug":15705,"articleIntro":15704,"category":15706},"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",[15707],{"metadata":15708,"sys":15711,"fields":15718},{"tags":15709,"concepts":15710},[],[],{"space":15712,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15714,"publishedVersion":349,"revision":62,"contentType":15716,"locale":29},{"sys":15713},{"type":12,"linkType":13,"id":14},{"sys":15715},{"id":21,"type":12,"linkType":22},{"sys":15717},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15719,"metaTitle":359,"metaDescription":360,"mainTitle":15720,"subtitle":378,"heroImage":15735,"ctaButton":401,"ctaLink":402},[358],{"data":15721,"content":15722,"nodeType":74},{},[15723,15729],{"data":15724,"content":15725,"nodeType":78},{},[15726],{"data":15727,"marks":15728,"value":370,"nodeType":82},{},[],{"data":15730,"content":15731,"nodeType":87},{},[15732],{"data":15733,"marks":15734,"value":377,"nodeType":82},{},[],{"metadata":15736,"sys":15739,"fields":15744},{"tags":15737,"concepts":15738},[],[],{"space":15740,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15742,"publishedVersion":62,"revision":44,"locale":29},{"sys":15741},{"type":12,"linkType":13,"id":14},{"sys":15743},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15745},{"url":393,"details":15746,"fileName":399,"contentType":400},{"size":395,"image":15747},{"width":397,"height":398},{"sys":15749,"fields":15752},{"id":15750,"createdAt":15751},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":15753,"slug":15754,"articleIntro":15753,"category":15755},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[15756],{"metadata":15757,"sys":15760,"fields":15767},{"tags":15758,"concepts":15759},[],[],{"space":15761,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15763,"publishedVersion":349,"revision":62,"contentType":15765,"locale":29},{"sys":15762},{"type":12,"linkType":13,"id":14},{"sys":15764},{"id":21,"type":12,"linkType":22},{"sys":15766},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15768,"metaTitle":359,"metaDescription":360,"mainTitle":15769,"subtitle":378,"heroImage":15784,"ctaButton":401,"ctaLink":402},[358],{"data":15770,"content":15771,"nodeType":74},{},[15772,15778],{"data":15773,"content":15774,"nodeType":78},{},[15775],{"data":15776,"marks":15777,"value":370,"nodeType":82},{},[],{"data":15779,"content":15780,"nodeType":87},{},[15781],{"data":15782,"marks":15783,"value":377,"nodeType":82},{},[],{"metadata":15785,"sys":15788,"fields":15793},{"tags":15786,"concepts":15787},[],[],{"space":15789,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15791,"publishedVersion":62,"revision":44,"locale":29},{"sys":15790},{"type":12,"linkType":13,"id":14},{"sys":15792},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15794},{"url":393,"details":15795,"fileName":399,"contentType":400},{"size":395,"image":15796},{"width":397,"height":398},{"sys":15798,"fields":15801},{"id":15799,"createdAt":15800},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":15802,"slug":15803,"articleIntro":15802,"category":15804},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[15805],{"metadata":15806,"sys":15809,"fields":15816},{"tags":15807,"concepts":15808},[],[],{"space":15810,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15812,"publishedVersion":349,"revision":62,"contentType":15814,"locale":29},{"sys":15811},{"type":12,"linkType":13,"id":14},{"sys":15813},{"id":21,"type":12,"linkType":22},{"sys":15815},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15817,"metaTitle":359,"metaDescription":360,"mainTitle":15818,"subtitle":378,"heroImage":15833,"ctaButton":401,"ctaLink":402},[358],{"data":15819,"content":15820,"nodeType":74},{},[15821,15827],{"data":15822,"content":15823,"nodeType":78},{},[15824],{"data":15825,"marks":15826,"value":370,"nodeType":82},{},[],{"data":15828,"content":15829,"nodeType":87},{},[15830],{"data":15831,"marks":15832,"value":377,"nodeType":82},{},[],{"metadata":15834,"sys":15837,"fields":15842},{"tags":15835,"concepts":15836},[],[],{"space":15838,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15840,"publishedVersion":62,"revision":44,"locale":29},{"sys":15839},{"type":12,"linkType":13,"id":14},{"sys":15841},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15843},{"url":393,"details":15844,"fileName":399,"contentType":400},{"size":395,"image":15845},{"width":397,"height":398},{"sys":15847,"fields":15850},{"id":15848,"createdAt":15849},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":15851,"slug":15852,"articleIntro":15851,"category":15853},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[15854],{"metadata":15855,"sys":15858,"fields":15865},{"tags":15856,"concepts":15857},[],[],{"space":15859,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15861,"publishedVersion":349,"revision":62,"contentType":15863,"locale":29},{"sys":15860},{"type":12,"linkType":13,"id":14},{"sys":15862},{"id":21,"type":12,"linkType":22},{"sys":15864},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15866,"metaTitle":359,"metaDescription":360,"mainTitle":15867,"subtitle":378,"heroImage":15882,"ctaButton":401,"ctaLink":402},[358],{"data":15868,"content":15869,"nodeType":74},{},[15870,15876],{"data":15871,"content":15872,"nodeType":78},{},[15873],{"data":15874,"marks":15875,"value":370,"nodeType":82},{},[],{"data":15877,"content":15878,"nodeType":87},{},[15879],{"data":15880,"marks":15881,"value":377,"nodeType":82},{},[],{"metadata":15883,"sys":15886,"fields":15891},{"tags":15884,"concepts":15885},[],[],{"space":15887,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15889,"publishedVersion":62,"revision":44,"locale":29},{"sys":15888},{"type":12,"linkType":13,"id":14},{"sys":15890},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15892},{"url":393,"details":15893,"fileName":399,"contentType":400},{"size":395,"image":15894},{"width":397,"height":398},{"sys":15896,"fields":15899},{"id":15897,"createdAt":15898},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15900,"slug":15901,"articleIntro":15900,"category":15902},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15903],{"metadata":15904,"sys":15907,"fields":15914},{"tags":15905,"concepts":15906},[],[],{"space":15908,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15910,"publishedVersion":349,"revision":62,"contentType":15912,"locale":29},{"sys":15909},{"type":12,"linkType":13,"id":14},{"sys":15911},{"id":21,"type":12,"linkType":22},{"sys":15913},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15915,"metaTitle":359,"metaDescription":360,"mainTitle":15916,"subtitle":378,"heroImage":15931,"ctaButton":401,"ctaLink":402},[358],{"data":15917,"content":15918,"nodeType":74},{},[15919,15925],{"data":15920,"content":15921,"nodeType":78},{},[15922],{"data":15923,"marks":15924,"value":370,"nodeType":82},{},[],{"data":15926,"content":15927,"nodeType":87},{},[15928],{"data":15929,"marks":15930,"value":377,"nodeType":82},{},[],{"metadata":15932,"sys":15935,"fields":15940},{"tags":15933,"concepts":15934},[],[],{"space":15936,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15938,"publishedVersion":62,"revision":44,"locale":29},{"sys":15937},{"type":12,"linkType":13,"id":14},{"sys":15939},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15941},{"url":393,"details":15942,"fileName":399,"contentType":400},{"size":395,"image":15943},{"width":397,"height":398},{"sys":15945,"fields":15948},{"id":15946,"createdAt":15947},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":15949,"slug":15950,"articleIntro":15949,"category":15951},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[15952],{"metadata":15953,"sys":15956,"fields":15963},{"tags":15954,"concepts":15955},[],[],{"space":15957,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":15959,"publishedVersion":349,"revision":62,"contentType":15961,"locale":29},{"sys":15958},{"type":12,"linkType":13,"id":14},{"sys":15960},{"id":21,"type":12,"linkType":22},{"sys":15962},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":15964,"metaTitle":359,"metaDescription":360,"mainTitle":15965,"subtitle":378,"heroImage":15980,"ctaButton":401,"ctaLink":402},[358],{"data":15966,"content":15967,"nodeType":74},{},[15968,15974],{"data":15969,"content":15970,"nodeType":78},{},[15971],{"data":15972,"marks":15973,"value":370,"nodeType":82},{},[],{"data":15975,"content":15976,"nodeType":87},{},[15977],{"data":15978,"marks":15979,"value":377,"nodeType":82},{},[],{"metadata":15981,"sys":15984,"fields":15989},{"tags":15982,"concepts":15983},[],[],{"space":15985,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":15987,"publishedVersion":62,"revision":44,"locale":29},{"sys":15986},{"type":12,"linkType":13,"id":14},{"sys":15988},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":15990},{"url":393,"details":15991,"fileName":399,"contentType":400},{"size":395,"image":15992},{"width":397,"height":398},{"sys":15994,"fields":15997},{"id":15995,"createdAt":15996},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":15998,"slug":15999,"articleIntro":15998,"category":16000},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[16001],{"metadata":16002,"sys":16005,"fields":16012},{"tags":16003,"concepts":16004},[],[],{"space":16006,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16008,"publishedVersion":349,"revision":62,"contentType":16010,"locale":29},{"sys":16007},{"type":12,"linkType":13,"id":14},{"sys":16009},{"id":21,"type":12,"linkType":22},{"sys":16011},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16013,"metaTitle":359,"metaDescription":360,"mainTitle":16014,"subtitle":378,"heroImage":16029,"ctaButton":401,"ctaLink":402},[358],{"data":16015,"content":16016,"nodeType":74},{},[16017,16023],{"data":16018,"content":16019,"nodeType":78},{},[16020],{"data":16021,"marks":16022,"value":370,"nodeType":82},{},[],{"data":16024,"content":16025,"nodeType":87},{},[16026],{"data":16027,"marks":16028,"value":377,"nodeType":82},{},[],{"metadata":16030,"sys":16033,"fields":16038},{"tags":16031,"concepts":16032},[],[],{"space":16034,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16036,"publishedVersion":62,"revision":44,"locale":29},{"sys":16035},{"type":12,"linkType":13,"id":14},{"sys":16037},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16039},{"url":393,"details":16040,"fileName":399,"contentType":400},{"size":395,"image":16041},{"width":397,"height":398},{"sys":16043,"fields":16046},{"id":16044,"createdAt":16045},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":16047,"slug":16048,"articleIntro":16047,"category":16049},"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",[16050],{"metadata":16051,"sys":16054,"fields":16061},{"tags":16052,"concepts":16053},[],[],{"space":16055,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16057,"publishedVersion":349,"revision":62,"contentType":16059,"locale":29},{"sys":16056},{"type":12,"linkType":13,"id":14},{"sys":16058},{"id":21,"type":12,"linkType":22},{"sys":16060},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16062,"metaTitle":359,"metaDescription":360,"mainTitle":16063,"subtitle":378,"heroImage":16078,"ctaButton":401,"ctaLink":402},[358],{"data":16064,"content":16065,"nodeType":74},{},[16066,16072],{"data":16067,"content":16068,"nodeType":78},{},[16069],{"data":16070,"marks":16071,"value":370,"nodeType":82},{},[],{"data":16073,"content":16074,"nodeType":87},{},[16075],{"data":16076,"marks":16077,"value":377,"nodeType":82},{},[],{"metadata":16079,"sys":16082,"fields":16087},{"tags":16080,"concepts":16081},[],[],{"space":16083,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16085,"publishedVersion":62,"revision":44,"locale":29},{"sys":16084},{"type":12,"linkType":13,"id":14},{"sys":16086},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16088},{"url":393,"details":16089,"fileName":399,"contentType":400},{"size":395,"image":16090},{"width":397,"height":398},{"sys":16092,"fields":16095},{"id":16093,"createdAt":16094},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":16096,"slug":16097,"articleIntro":16096,"category":16098},"4551 - Principal","compte-4551-principal",[16099],{"metadata":16100,"sys":16103,"fields":16110},{"tags":16101,"concepts":16102},[],[],{"space":16104,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16106,"publishedVersion":349,"revision":62,"contentType":16108,"locale":29},{"sys":16105},{"type":12,"linkType":13,"id":14},{"sys":16107},{"id":21,"type":12,"linkType":22},{"sys":16109},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16111,"metaTitle":359,"metaDescription":360,"mainTitle":16112,"subtitle":378,"heroImage":16127,"ctaButton":401,"ctaLink":402},[358],{"data":16113,"content":16114,"nodeType":74},{},[16115,16121],{"data":16116,"content":16117,"nodeType":78},{},[16118],{"data":16119,"marks":16120,"value":370,"nodeType":82},{},[],{"data":16122,"content":16123,"nodeType":87},{},[16124],{"data":16125,"marks":16126,"value":377,"nodeType":82},{},[],{"metadata":16128,"sys":16131,"fields":16136},{"tags":16129,"concepts":16130},[],[],{"space":16132,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16134,"publishedVersion":62,"revision":44,"locale":29},{"sys":16133},{"type":12,"linkType":13,"id":14},{"sys":16135},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16137},{"url":393,"details":16138,"fileName":399,"contentType":400},{"size":395,"image":16139},{"width":397,"height":398},{"sys":16141,"fields":16144},{"id":16142,"createdAt":16143},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":16145,"slug":16146,"articleIntro":-1,"category":16147},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[16148],{"metadata":16149,"sys":16152,"fields":16159},{"tags":16150,"concepts":16151},[],[],{"space":16153,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16155,"publishedVersion":349,"revision":62,"contentType":16157,"locale":29},{"sys":16154},{"type":12,"linkType":13,"id":14},{"sys":16156},{"id":21,"type":12,"linkType":22},{"sys":16158},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16160,"metaTitle":359,"metaDescription":360,"mainTitle":16161,"subtitle":378,"heroImage":16176,"ctaButton":401,"ctaLink":402},[358],{"data":16162,"content":16163,"nodeType":74},{},[16164,16170],{"data":16165,"content":16166,"nodeType":78},{},[16167],{"data":16168,"marks":16169,"value":370,"nodeType":82},{},[],{"data":16171,"content":16172,"nodeType":87},{},[16173],{"data":16174,"marks":16175,"value":377,"nodeType":82},{},[],{"metadata":16177,"sys":16180,"fields":16185},{"tags":16178,"concepts":16179},[],[],{"space":16181,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16183,"publishedVersion":62,"revision":44,"locale":29},{"sys":16182},{"type":12,"linkType":13,"id":14},{"sys":16184},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16186},{"url":393,"details":16187,"fileName":399,"contentType":400},{"size":395,"image":16188},{"width":397,"height":398},{"sys":16190,"fields":16193},{"id":16191,"createdAt":16192},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":16194,"slug":16195,"articleIntro":16194,"category":16196},"2768 - Intérêts courus","compte-2768-interets-courus",[16197],{"metadata":16198,"sys":16201,"fields":16208},{"tags":16199,"concepts":16200},[],[],{"space":16202,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16204,"publishedVersion":349,"revision":62,"contentType":16206,"locale":29},{"sys":16203},{"type":12,"linkType":13,"id":14},{"sys":16205},{"id":21,"type":12,"linkType":22},{"sys":16207},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16209,"metaTitle":359,"metaDescription":360,"mainTitle":16210,"subtitle":378,"heroImage":16225,"ctaButton":401,"ctaLink":402},[358],{"data":16211,"content":16212,"nodeType":74},{},[16213,16219],{"data":16214,"content":16215,"nodeType":78},{},[16216],{"data":16217,"marks":16218,"value":370,"nodeType":82},{},[],{"data":16220,"content":16221,"nodeType":87},{},[16222],{"data":16223,"marks":16224,"value":377,"nodeType":82},{},[],{"metadata":16226,"sys":16229,"fields":16234},{"tags":16227,"concepts":16228},[],[],{"space":16230,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16232,"publishedVersion":62,"revision":44,"locale":29},{"sys":16231},{"type":12,"linkType":13,"id":14},{"sys":16233},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16235},{"url":393,"details":16236,"fileName":399,"contentType":400},{"size":395,"image":16237},{"width":397,"height":398},{"sys":16239,"fields":16242},{"id":16240,"createdAt":16241},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":16243,"slug":16244,"articleIntro":-1,"category":16245},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[16246],{"metadata":16247,"sys":16250,"fields":16257},{"tags":16248,"concepts":16249},[],[],{"space":16251,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16253,"publishedVersion":349,"revision":62,"contentType":16255,"locale":29},{"sys":16252},{"type":12,"linkType":13,"id":14},{"sys":16254},{"id":21,"type":12,"linkType":22},{"sys":16256},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16258,"metaTitle":359,"metaDescription":360,"mainTitle":16259,"subtitle":378,"heroImage":16274,"ctaButton":401,"ctaLink":402},[358],{"data":16260,"content":16261,"nodeType":74},{},[16262,16268],{"data":16263,"content":16264,"nodeType":78},{},[16265],{"data":16266,"marks":16267,"value":370,"nodeType":82},{},[],{"data":16269,"content":16270,"nodeType":87},{},[16271],{"data":16272,"marks":16273,"value":377,"nodeType":82},{},[],{"metadata":16275,"sys":16278,"fields":16283},{"tags":16276,"concepts":16277},[],[],{"space":16279,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16281,"publishedVersion":62,"revision":44,"locale":29},{"sys":16280},{"type":12,"linkType":13,"id":14},{"sys":16282},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16284},{"url":393,"details":16285,"fileName":399,"contentType":400},{"size":395,"image":16286},{"width":397,"height":398},{"sys":16288,"fields":16291},{"id":16289,"createdAt":16290},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":16292,"slug":16293,"articleIntro":16292,"category":16294},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[16295],{"metadata":16296,"sys":16299,"fields":16306},{"tags":16297,"concepts":16298},[],[],{"space":16300,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16302,"publishedVersion":349,"revision":62,"contentType":16304,"locale":29},{"sys":16301},{"type":12,"linkType":13,"id":14},{"sys":16303},{"id":21,"type":12,"linkType":22},{"sys":16305},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16307,"metaTitle":359,"metaDescription":360,"mainTitle":16308,"subtitle":378,"heroImage":16323,"ctaButton":401,"ctaLink":402},[358],{"data":16309,"content":16310,"nodeType":74},{},[16311,16317],{"data":16312,"content":16313,"nodeType":78},{},[16314],{"data":16315,"marks":16316,"value":370,"nodeType":82},{},[],{"data":16318,"content":16319,"nodeType":87},{},[16320],{"data":16321,"marks":16322,"value":377,"nodeType":82},{},[],{"metadata":16324,"sys":16327,"fields":16332},{"tags":16325,"concepts":16326},[],[],{"space":16328,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16330,"publishedVersion":62,"revision":44,"locale":29},{"sys":16329},{"type":12,"linkType":13,"id":14},{"sys":16331},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16333},{"url":393,"details":16334,"fileName":399,"contentType":400},{"size":395,"image":16335},{"width":397,"height":398},{"sys":16337,"fields":16340},{"id":16338,"createdAt":16339},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":16341,"slug":16342,"articleIntro":16341,"category":16343},"Compte 58 - Virements internes","compte-58-virements-internes",[16344],{"metadata":16345,"sys":16348,"fields":16355},{"tags":16346,"concepts":16347},[],[],{"space":16349,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16351,"publishedVersion":349,"revision":62,"contentType":16353,"locale":29},{"sys":16350},{"type":12,"linkType":13,"id":14},{"sys":16352},{"id":21,"type":12,"linkType":22},{"sys":16354},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16356,"metaTitle":359,"metaDescription":360,"mainTitle":16357,"subtitle":378,"heroImage":16372,"ctaButton":401,"ctaLink":402},[358],{"data":16358,"content":16359,"nodeType":74},{},[16360,16366],{"data":16361,"content":16362,"nodeType":78},{},[16363],{"data":16364,"marks":16365,"value":370,"nodeType":82},{},[],{"data":16367,"content":16368,"nodeType":87},{},[16369],{"data":16370,"marks":16371,"value":377,"nodeType":82},{},[],{"metadata":16373,"sys":16376,"fields":16381},{"tags":16374,"concepts":16375},[],[],{"space":16377,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16379,"publishedVersion":62,"revision":44,"locale":29},{"sys":16378},{"type":12,"linkType":13,"id":14},{"sys":16380},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16382},{"url":393,"details":16383,"fileName":399,"contentType":400},{"size":395,"image":16384},{"width":397,"height":398},{"sys":16386,"fields":16389},{"id":16387,"createdAt":16388},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":16390,"slug":16391,"articleIntro":16390,"category":16392},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[16393],{"metadata":16394,"sys":16397,"fields":16404},{"tags":16395,"concepts":16396},[],[],{"space":16398,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16400,"publishedVersion":349,"revision":62,"contentType":16402,"locale":29},{"sys":16399},{"type":12,"linkType":13,"id":14},{"sys":16401},{"id":21,"type":12,"linkType":22},{"sys":16403},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16405,"metaTitle":359,"metaDescription":360,"mainTitle":16406,"subtitle":378,"heroImage":16421,"ctaButton":401,"ctaLink":402},[358],{"data":16407,"content":16408,"nodeType":74},{},[16409,16415],{"data":16410,"content":16411,"nodeType":78},{},[16412],{"data":16413,"marks":16414,"value":370,"nodeType":82},{},[],{"data":16416,"content":16417,"nodeType":87},{},[16418],{"data":16419,"marks":16420,"value":377,"nodeType":82},{},[],{"metadata":16422,"sys":16425,"fields":16430},{"tags":16423,"concepts":16424},[],[],{"space":16426,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16428,"publishedVersion":62,"revision":44,"locale":29},{"sys":16427},{"type":12,"linkType":13,"id":14},{"sys":16429},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16431},{"url":393,"details":16432,"fileName":399,"contentType":400},{"size":395,"image":16433},{"width":397,"height":398},{"sys":16435,"fields":16438},{"id":16436,"createdAt":16437},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":16439,"slug":16440,"articleIntro":16439,"category":16441},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[16442],{"metadata":16443,"sys":16446,"fields":16453},{"tags":16444,"concepts":16445},[],[],{"space":16447,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16449,"publishedVersion":349,"revision":62,"contentType":16451,"locale":29},{"sys":16448},{"type":12,"linkType":13,"id":14},{"sys":16450},{"id":21,"type":12,"linkType":22},{"sys":16452},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16454,"metaTitle":359,"metaDescription":360,"mainTitle":16455,"subtitle":378,"heroImage":16470,"ctaButton":401,"ctaLink":402},[358],{"data":16456,"content":16457,"nodeType":74},{},[16458,16464],{"data":16459,"content":16460,"nodeType":78},{},[16461],{"data":16462,"marks":16463,"value":370,"nodeType":82},{},[],{"data":16465,"content":16466,"nodeType":87},{},[16467],{"data":16468,"marks":16469,"value":377,"nodeType":82},{},[],{"metadata":16471,"sys":16474,"fields":16479},{"tags":16472,"concepts":16473},[],[],{"space":16475,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16477,"publishedVersion":62,"revision":44,"locale":29},{"sys":16476},{"type":12,"linkType":13,"id":14},{"sys":16478},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16480},{"url":393,"details":16481,"fileName":399,"contentType":400},{"size":395,"image":16482},{"width":397,"height":398},{"sys":16484,"fields":16487},{"id":16485,"createdAt":16486},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":16488,"slug":16489,"articleIntro":16488,"category":16490},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[16491],{"metadata":16492,"sys":16495,"fields":16502},{"tags":16493,"concepts":16494},[],[],{"space":16496,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16498,"publishedVersion":349,"revision":62,"contentType":16500,"locale":29},{"sys":16497},{"type":12,"linkType":13,"id":14},{"sys":16499},{"id":21,"type":12,"linkType":22},{"sys":16501},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16503,"metaTitle":359,"metaDescription":360,"mainTitle":16504,"subtitle":378,"heroImage":16519,"ctaButton":401,"ctaLink":402},[358],{"data":16505,"content":16506,"nodeType":74},{},[16507,16513],{"data":16508,"content":16509,"nodeType":78},{},[16510],{"data":16511,"marks":16512,"value":370,"nodeType":82},{},[],{"data":16514,"content":16515,"nodeType":87},{},[16516],{"data":16517,"marks":16518,"value":377,"nodeType":82},{},[],{"metadata":16520,"sys":16523,"fields":16528},{"tags":16521,"concepts":16522},[],[],{"space":16524,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16526,"publishedVersion":62,"revision":44,"locale":29},{"sys":16525},{"type":12,"linkType":13,"id":14},{"sys":16527},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16529},{"url":393,"details":16530,"fileName":399,"contentType":400},{"size":395,"image":16531},{"width":397,"height":398},{"sys":16533,"fields":16536},{"id":16534,"createdAt":16535},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":16537,"slug":16538,"articleIntro":16537,"category":16539},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[16540],{"metadata":16541,"sys":16544,"fields":16551},{"tags":16542,"concepts":16543},[],[],{"space":16545,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16547,"publishedVersion":349,"revision":62,"contentType":16549,"locale":29},{"sys":16546},{"type":12,"linkType":13,"id":14},{"sys":16548},{"id":21,"type":12,"linkType":22},{"sys":16550},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16552,"metaTitle":359,"metaDescription":360,"mainTitle":16553,"subtitle":378,"heroImage":16568,"ctaButton":401,"ctaLink":402},[358],{"data":16554,"content":16555,"nodeType":74},{},[16556,16562],{"data":16557,"content":16558,"nodeType":78},{},[16559],{"data":16560,"marks":16561,"value":370,"nodeType":82},{},[],{"data":16563,"content":16564,"nodeType":87},{},[16565],{"data":16566,"marks":16567,"value":377,"nodeType":82},{},[],{"metadata":16569,"sys":16572,"fields":16577},{"tags":16570,"concepts":16571},[],[],{"space":16573,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16575,"publishedVersion":62,"revision":44,"locale":29},{"sys":16574},{"type":12,"linkType":13,"id":14},{"sys":16576},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16578},{"url":393,"details":16579,"fileName":399,"contentType":400},{"size":395,"image":16580},{"width":397,"height":398},{"sys":16582,"fields":16585},{"id":16583,"createdAt":16584},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":16586,"slug":16587,"articleIntro":-1,"category":16588},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[16589],{"metadata":16590,"sys":16593,"fields":16600},{"tags":16591,"concepts":16592},[],[],{"space":16594,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16596,"publishedVersion":349,"revision":62,"contentType":16598,"locale":29},{"sys":16595},{"type":12,"linkType":13,"id":14},{"sys":16597},{"id":21,"type":12,"linkType":22},{"sys":16599},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16601,"metaTitle":359,"metaDescription":360,"mainTitle":16602,"subtitle":378,"heroImage":16617,"ctaButton":401,"ctaLink":402},[358],{"data":16603,"content":16604,"nodeType":74},{},[16605,16611],{"data":16606,"content":16607,"nodeType":78},{},[16608],{"data":16609,"marks":16610,"value":370,"nodeType":82},{},[],{"data":16612,"content":16613,"nodeType":87},{},[16614],{"data":16615,"marks":16616,"value":377,"nodeType":82},{},[],{"metadata":16618,"sys":16621,"fields":16626},{"tags":16619,"concepts":16620},[],[],{"space":16622,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16624,"publishedVersion":62,"revision":44,"locale":29},{"sys":16623},{"type":12,"linkType":13,"id":14},{"sys":16625},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16627},{"url":393,"details":16628,"fileName":399,"contentType":400},{"size":395,"image":16629},{"width":397,"height":398},{"sys":16631,"fields":16634},{"id":16632,"createdAt":16633},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":16635,"slug":16636,"articleIntro":16635,"category":16637},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[16638],{"metadata":16639,"sys":16642,"fields":16649},{"tags":16640,"concepts":16641},[],[],{"space":16643,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16645,"publishedVersion":349,"revision":62,"contentType":16647,"locale":29},{"sys":16644},{"type":12,"linkType":13,"id":14},{"sys":16646},{"id":21,"type":12,"linkType":22},{"sys":16648},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16650,"metaTitle":359,"metaDescription":360,"mainTitle":16651,"subtitle":378,"heroImage":16666,"ctaButton":401,"ctaLink":402},[358],{"data":16652,"content":16653,"nodeType":74},{},[16654,16660],{"data":16655,"content":16656,"nodeType":78},{},[16657],{"data":16658,"marks":16659,"value":370,"nodeType":82},{},[],{"data":16661,"content":16662,"nodeType":87},{},[16663],{"data":16664,"marks":16665,"value":377,"nodeType":82},{},[],{"metadata":16667,"sys":16670,"fields":16675},{"tags":16668,"concepts":16669},[],[],{"space":16671,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16673,"publishedVersion":62,"revision":44,"locale":29},{"sys":16672},{"type":12,"linkType":13,"id":14},{"sys":16674},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16676},{"url":393,"details":16677,"fileName":399,"contentType":400},{"size":395,"image":16678},{"width":397,"height":398},{"sys":16680,"fields":16683},{"id":16681,"createdAt":16682},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":16684,"slug":16685,"articleIntro":16684,"category":16686},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[16687],{"metadata":16688,"sys":16691,"fields":16698},{"tags":16689,"concepts":16690},[],[],{"space":16692,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16694,"publishedVersion":349,"revision":62,"contentType":16696,"locale":29},{"sys":16693},{"type":12,"linkType":13,"id":14},{"sys":16695},{"id":21,"type":12,"linkType":22},{"sys":16697},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16699,"metaTitle":359,"metaDescription":360,"mainTitle":16700,"subtitle":378,"heroImage":16715,"ctaButton":401,"ctaLink":402},[358],{"data":16701,"content":16702,"nodeType":74},{},[16703,16709],{"data":16704,"content":16705,"nodeType":78},{},[16706],{"data":16707,"marks":16708,"value":370,"nodeType":82},{},[],{"data":16710,"content":16711,"nodeType":87},{},[16712],{"data":16713,"marks":16714,"value":377,"nodeType":82},{},[],{"metadata":16716,"sys":16719,"fields":16724},{"tags":16717,"concepts":16718},[],[],{"space":16720,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16722,"publishedVersion":62,"revision":44,"locale":29},{"sys":16721},{"type":12,"linkType":13,"id":14},{"sys":16723},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16725},{"url":393,"details":16726,"fileName":399,"contentType":400},{"size":395,"image":16727},{"width":397,"height":398},{"sys":16729,"fields":16732},{"id":16730,"createdAt":16731},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":16733,"slug":16734,"articleIntro":16733,"category":16735},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[16736],{"metadata":16737,"sys":16740,"fields":16747},{"tags":16738,"concepts":16739},[],[],{"space":16741,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16743,"publishedVersion":349,"revision":62,"contentType":16745,"locale":29},{"sys":16742},{"type":12,"linkType":13,"id":14},{"sys":16744},{"id":21,"type":12,"linkType":22},{"sys":16746},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16748,"metaTitle":359,"metaDescription":360,"mainTitle":16749,"subtitle":378,"heroImage":16764,"ctaButton":401,"ctaLink":402},[358],{"data":16750,"content":16751,"nodeType":74},{},[16752,16758],{"data":16753,"content":16754,"nodeType":78},{},[16755],{"data":16756,"marks":16757,"value":370,"nodeType":82},{},[],{"data":16759,"content":16760,"nodeType":87},{},[16761],{"data":16762,"marks":16763,"value":377,"nodeType":82},{},[],{"metadata":16765,"sys":16768,"fields":16773},{"tags":16766,"concepts":16767},[],[],{"space":16769,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16771,"publishedVersion":62,"revision":44,"locale":29},{"sys":16770},{"type":12,"linkType":13,"id":14},{"sys":16772},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16774},{"url":393,"details":16775,"fileName":399,"contentType":400},{"size":395,"image":16776},{"width":397,"height":398},{"sys":16778,"fields":16781},{"id":16779,"createdAt":16780},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":16782,"slug":16783,"articleIntro":16782,"category":16784},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[16785],{"metadata":16786,"sys":16789,"fields":16796},{"tags":16787,"concepts":16788},[],[],{"space":16790,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16792,"publishedVersion":349,"revision":62,"contentType":16794,"locale":29},{"sys":16791},{"type":12,"linkType":13,"id":14},{"sys":16793},{"id":21,"type":12,"linkType":22},{"sys":16795},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16797,"metaTitle":359,"metaDescription":360,"mainTitle":16798,"subtitle":378,"heroImage":16813,"ctaButton":401,"ctaLink":402},[358],{"data":16799,"content":16800,"nodeType":74},{},[16801,16807],{"data":16802,"content":16803,"nodeType":78},{},[16804],{"data":16805,"marks":16806,"value":370,"nodeType":82},{},[],{"data":16808,"content":16809,"nodeType":87},{},[16810],{"data":16811,"marks":16812,"value":377,"nodeType":82},{},[],{"metadata":16814,"sys":16817,"fields":16822},{"tags":16815,"concepts":16816},[],[],{"space":16818,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16820,"publishedVersion":62,"revision":44,"locale":29},{"sys":16819},{"type":12,"linkType":13,"id":14},{"sys":16821},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16823},{"url":393,"details":16824,"fileName":399,"contentType":400},{"size":395,"image":16825},{"width":397,"height":398},{"sys":16827,"fields":16829},{"id":16828,"createdAt":8543},"IZVxgFtKjx89x5I04Z8oh",{"title":16830,"slug":16831,"articleIntro":16830,"category":16832},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[16833],{"metadata":16834,"sys":16837,"fields":16844},{"tags":16835,"concepts":16836},[],[],{"space":16838,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16840,"publishedVersion":349,"revision":62,"contentType":16842,"locale":29},{"sys":16839},{"type":12,"linkType":13,"id":14},{"sys":16841},{"id":21,"type":12,"linkType":22},{"sys":16843},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16845,"metaTitle":359,"metaDescription":360,"mainTitle":16846,"subtitle":378,"heroImage":16861,"ctaButton":401,"ctaLink":402},[358],{"data":16847,"content":16848,"nodeType":74},{},[16849,16855],{"data":16850,"content":16851,"nodeType":78},{},[16852],{"data":16853,"marks":16854,"value":370,"nodeType":82},{},[],{"data":16856,"content":16857,"nodeType":87},{},[16858],{"data":16859,"marks":16860,"value":377,"nodeType":82},{},[],{"metadata":16862,"sys":16865,"fields":16870},{"tags":16863,"concepts":16864},[],[],{"space":16866,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16868,"publishedVersion":62,"revision":44,"locale":29},{"sys":16867},{"type":12,"linkType":13,"id":14},{"sys":16869},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16871},{"url":393,"details":16872,"fileName":399,"contentType":400},{"size":395,"image":16873},{"width":397,"height":398},{"sys":16875,"fields":16878},{"id":16876,"createdAt":16877},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":16879,"slug":16880,"articleIntro":16879,"category":16881},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[16882],{"metadata":16883,"sys":16886,"fields":16893},{"tags":16884,"concepts":16885},[],[],{"space":16887,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16889,"publishedVersion":349,"revision":62,"contentType":16891,"locale":29},{"sys":16888},{"type":12,"linkType":13,"id":14},{"sys":16890},{"id":21,"type":12,"linkType":22},{"sys":16892},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16894,"metaTitle":359,"metaDescription":360,"mainTitle":16895,"subtitle":378,"heroImage":16910,"ctaButton":401,"ctaLink":402},[358],{"data":16896,"content":16897,"nodeType":74},{},[16898,16904],{"data":16899,"content":16900,"nodeType":78},{},[16901],{"data":16902,"marks":16903,"value":370,"nodeType":82},{},[],{"data":16905,"content":16906,"nodeType":87},{},[16907],{"data":16908,"marks":16909,"value":377,"nodeType":82},{},[],{"metadata":16911,"sys":16914,"fields":16919},{"tags":16912,"concepts":16913},[],[],{"space":16915,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16917,"publishedVersion":62,"revision":44,"locale":29},{"sys":16916},{"type":12,"linkType":13,"id":14},{"sys":16918},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16920},{"url":393,"details":16921,"fileName":399,"contentType":400},{"size":395,"image":16922},{"width":397,"height":398},{"sys":16924,"fields":16927},{"id":16925,"createdAt":16926},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":16928,"slug":16929,"articleIntro":16928,"category":16930},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[16931],{"metadata":16932,"sys":16935,"fields":16942},{"tags":16933,"concepts":16934},[],[],{"space":16936,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16938,"publishedVersion":349,"revision":62,"contentType":16940,"locale":29},{"sys":16937},{"type":12,"linkType":13,"id":14},{"sys":16939},{"id":21,"type":12,"linkType":22},{"sys":16941},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16943,"metaTitle":359,"metaDescription":360,"mainTitle":16944,"subtitle":378,"heroImage":16959,"ctaButton":401,"ctaLink":402},[358],{"data":16945,"content":16946,"nodeType":74},{},[16947,16953],{"data":16948,"content":16949,"nodeType":78},{},[16950],{"data":16951,"marks":16952,"value":370,"nodeType":82},{},[],{"data":16954,"content":16955,"nodeType":87},{},[16956],{"data":16957,"marks":16958,"value":377,"nodeType":82},{},[],{"metadata":16960,"sys":16963,"fields":16968},{"tags":16961,"concepts":16962},[],[],{"space":16964,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":16966,"publishedVersion":62,"revision":44,"locale":29},{"sys":16965},{"type":12,"linkType":13,"id":14},{"sys":16967},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":16969},{"url":393,"details":16970,"fileName":399,"contentType":400},{"size":395,"image":16971},{"width":397,"height":398},{"sys":16973,"fields":16976},{"id":16974,"createdAt":16975},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":16977,"slug":16978,"articleIntro":16977,"category":16979},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[16980],{"metadata":16981,"sys":16984,"fields":16991},{"tags":16982,"concepts":16983},[],[],{"space":16985,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":16987,"publishedVersion":349,"revision":62,"contentType":16989,"locale":29},{"sys":16986},{"type":12,"linkType":13,"id":14},{"sys":16988},{"id":21,"type":12,"linkType":22},{"sys":16990},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":16992,"metaTitle":359,"metaDescription":360,"mainTitle":16993,"subtitle":378,"heroImage":17008,"ctaButton":401,"ctaLink":402},[358],{"data":16994,"content":16995,"nodeType":74},{},[16996,17002],{"data":16997,"content":16998,"nodeType":78},{},[16999],{"data":17000,"marks":17001,"value":370,"nodeType":82},{},[],{"data":17003,"content":17004,"nodeType":87},{},[17005],{"data":17006,"marks":17007,"value":377,"nodeType":82},{},[],{"metadata":17009,"sys":17012,"fields":17017},{"tags":17010,"concepts":17011},[],[],{"space":17013,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17015,"publishedVersion":62,"revision":44,"locale":29},{"sys":17014},{"type":12,"linkType":13,"id":14},{"sys":17016},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17018},{"url":393,"details":17019,"fileName":399,"contentType":400},{"size":395,"image":17020},{"width":397,"height":398},{"sys":17022,"fields":17025},{"id":17023,"createdAt":17024},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":17026,"slug":17027,"articleIntro":17026,"category":17028},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[17029],{"metadata":17030,"sys":17033,"fields":17040},{"tags":17031,"concepts":17032},[],[],{"space":17034,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17036,"publishedVersion":349,"revision":62,"contentType":17038,"locale":29},{"sys":17035},{"type":12,"linkType":13,"id":14},{"sys":17037},{"id":21,"type":12,"linkType":22},{"sys":17039},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17041,"metaTitle":359,"metaDescription":360,"mainTitle":17042,"subtitle":378,"heroImage":17057,"ctaButton":401,"ctaLink":402},[358],{"data":17043,"content":17044,"nodeType":74},{},[17045,17051],{"data":17046,"content":17047,"nodeType":78},{},[17048],{"data":17049,"marks":17050,"value":370,"nodeType":82},{},[],{"data":17052,"content":17053,"nodeType":87},{},[17054],{"data":17055,"marks":17056,"value":377,"nodeType":82},{},[],{"metadata":17058,"sys":17061,"fields":17066},{"tags":17059,"concepts":17060},[],[],{"space":17062,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17064,"publishedVersion":62,"revision":44,"locale":29},{"sys":17063},{"type":12,"linkType":13,"id":14},{"sys":17065},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17067},{"url":393,"details":17068,"fileName":399,"contentType":400},{"size":395,"image":17069},{"width":397,"height":398},{"sys":17071,"fields":17074},{"id":17072,"createdAt":17073},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":17075,"slug":17076,"articleIntro":17077,"category":17078},"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.",[17079],{"metadata":17080,"sys":17083,"fields":17090},{"tags":17081,"concepts":17082},[],[],{"space":17084,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17086,"publishedVersion":349,"revision":62,"contentType":17088,"locale":29},{"sys":17085},{"type":12,"linkType":13,"id":14},{"sys":17087},{"id":21,"type":12,"linkType":22},{"sys":17089},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17091,"metaTitle":359,"metaDescription":360,"mainTitle":17092,"subtitle":378,"heroImage":17107,"ctaButton":401,"ctaLink":402},[358],{"data":17093,"content":17094,"nodeType":74},{},[17095,17101],{"data":17096,"content":17097,"nodeType":78},{},[17098],{"data":17099,"marks":17100,"value":370,"nodeType":82},{},[],{"data":17102,"content":17103,"nodeType":87},{},[17104],{"data":17105,"marks":17106,"value":377,"nodeType":82},{},[],{"metadata":17108,"sys":17111,"fields":17116},{"tags":17109,"concepts":17110},[],[],{"space":17112,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17114,"publishedVersion":62,"revision":44,"locale":29},{"sys":17113},{"type":12,"linkType":13,"id":14},{"sys":17115},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17117},{"url":393,"details":17118,"fileName":399,"contentType":400},{"size":395,"image":17119},{"width":397,"height":398},{"sys":17121,"fields":17124},{"id":17122,"createdAt":17123},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":17125,"slug":17126,"articleIntro":17125,"category":17127},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[17128],{"metadata":17129,"sys":17132,"fields":17139},{"tags":17130,"concepts":17131},[],[],{"space":17133,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17135,"publishedVersion":349,"revision":62,"contentType":17137,"locale":29},{"sys":17134},{"type":12,"linkType":13,"id":14},{"sys":17136},{"id":21,"type":12,"linkType":22},{"sys":17138},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17140,"metaTitle":359,"metaDescription":360,"mainTitle":17141,"subtitle":378,"heroImage":17156,"ctaButton":401,"ctaLink":402},[358],{"data":17142,"content":17143,"nodeType":74},{},[17144,17150],{"data":17145,"content":17146,"nodeType":78},{},[17147],{"data":17148,"marks":17149,"value":370,"nodeType":82},{},[],{"data":17151,"content":17152,"nodeType":87},{},[17153],{"data":17154,"marks":17155,"value":377,"nodeType":82},{},[],{"metadata":17157,"sys":17160,"fields":17165},{"tags":17158,"concepts":17159},[],[],{"space":17161,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17163,"publishedVersion":62,"revision":44,"locale":29},{"sys":17162},{"type":12,"linkType":13,"id":14},{"sys":17164},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17166},{"url":393,"details":17167,"fileName":399,"contentType":400},{"size":395,"image":17168},{"width":397,"height":398},{"sys":17170,"fields":17173},{"id":17171,"createdAt":17172},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":17174,"slug":17175,"articleIntro":17174,"category":17176},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[17177],{"metadata":17178,"sys":17181,"fields":17188},{"tags":17179,"concepts":17180},[],[],{"space":17182,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17184,"publishedVersion":349,"revision":62,"contentType":17186,"locale":29},{"sys":17183},{"type":12,"linkType":13,"id":14},{"sys":17185},{"id":21,"type":12,"linkType":22},{"sys":17187},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17189,"metaTitle":359,"metaDescription":360,"mainTitle":17190,"subtitle":378,"heroImage":17205,"ctaButton":401,"ctaLink":402},[358],{"data":17191,"content":17192,"nodeType":74},{},[17193,17199],{"data":17194,"content":17195,"nodeType":78},{},[17196],{"data":17197,"marks":17198,"value":370,"nodeType":82},{},[],{"data":17200,"content":17201,"nodeType":87},{},[17202],{"data":17203,"marks":17204,"value":377,"nodeType":82},{},[],{"metadata":17206,"sys":17209,"fields":17214},{"tags":17207,"concepts":17208},[],[],{"space":17210,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17212,"publishedVersion":62,"revision":44,"locale":29},{"sys":17211},{"type":12,"linkType":13,"id":14},{"sys":17213},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17215},{"url":393,"details":17216,"fileName":399,"contentType":400},{"size":395,"image":17217},{"width":397,"height":398},{"sys":17219,"fields":17222},{"id":17220,"createdAt":17221},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":17223,"slug":17224,"articleIntro":-1,"category":17225},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[17226],{"metadata":17227,"sys":17230,"fields":17237},{"tags":17228,"concepts":17229},[],[],{"space":17231,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17233,"publishedVersion":349,"revision":62,"contentType":17235,"locale":29},{"sys":17232},{"type":12,"linkType":13,"id":14},{"sys":17234},{"id":21,"type":12,"linkType":22},{"sys":17236},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17238,"metaTitle":359,"metaDescription":360,"mainTitle":17239,"subtitle":378,"heroImage":17254,"ctaButton":401,"ctaLink":402},[358],{"data":17240,"content":17241,"nodeType":74},{},[17242,17248],{"data":17243,"content":17244,"nodeType":78},{},[17245],{"data":17246,"marks":17247,"value":370,"nodeType":82},{},[],{"data":17249,"content":17250,"nodeType":87},{},[17251],{"data":17252,"marks":17253,"value":377,"nodeType":82},{},[],{"metadata":17255,"sys":17258,"fields":17263},{"tags":17256,"concepts":17257},[],[],{"space":17259,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17261,"publishedVersion":62,"revision":44,"locale":29},{"sys":17260},{"type":12,"linkType":13,"id":14},{"sys":17262},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17264},{"url":393,"details":17265,"fileName":399,"contentType":400},{"size":395,"image":17266},{"width":397,"height":398},{"sys":17268,"fields":17271},{"id":17269,"createdAt":17270},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":17272,"slug":17273,"articleIntro":17272,"category":17274},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[17275],{"metadata":17276,"sys":17279,"fields":17286},{"tags":17277,"concepts":17278},[],[],{"space":17280,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17282,"publishedVersion":349,"revision":62,"contentType":17284,"locale":29},{"sys":17281},{"type":12,"linkType":13,"id":14},{"sys":17283},{"id":21,"type":12,"linkType":22},{"sys":17285},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17287,"metaTitle":359,"metaDescription":360,"mainTitle":17288,"subtitle":378,"heroImage":17303,"ctaButton":401,"ctaLink":402},[358],{"data":17289,"content":17290,"nodeType":74},{},[17291,17297],{"data":17292,"content":17293,"nodeType":78},{},[17294],{"data":17295,"marks":17296,"value":370,"nodeType":82},{},[],{"data":17298,"content":17299,"nodeType":87},{},[17300],{"data":17301,"marks":17302,"value":377,"nodeType":82},{},[],{"metadata":17304,"sys":17307,"fields":17312},{"tags":17305,"concepts":17306},[],[],{"space":17308,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17310,"publishedVersion":62,"revision":44,"locale":29},{"sys":17309},{"type":12,"linkType":13,"id":14},{"sys":17311},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17313},{"url":393,"details":17314,"fileName":399,"contentType":400},{"size":395,"image":17315},{"width":397,"height":398},{"sys":17317,"fields":17320},{"id":17318,"createdAt":17319},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":17321,"slug":17322,"articleIntro":-1,"category":17323},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[17324],{"metadata":17325,"sys":17328,"fields":17335},{"tags":17326,"concepts":17327},[],[],{"space":17329,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17331,"publishedVersion":349,"revision":62,"contentType":17333,"locale":29},{"sys":17330},{"type":12,"linkType":13,"id":14},{"sys":17332},{"id":21,"type":12,"linkType":22},{"sys":17334},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17336,"metaTitle":359,"metaDescription":360,"mainTitle":17337,"subtitle":378,"heroImage":17352,"ctaButton":401,"ctaLink":402},[358],{"data":17338,"content":17339,"nodeType":74},{},[17340,17346],{"data":17341,"content":17342,"nodeType":78},{},[17343],{"data":17344,"marks":17345,"value":370,"nodeType":82},{},[],{"data":17347,"content":17348,"nodeType":87},{},[17349],{"data":17350,"marks":17351,"value":377,"nodeType":82},{},[],{"metadata":17353,"sys":17356,"fields":17361},{"tags":17354,"concepts":17355},[],[],{"space":17357,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17359,"publishedVersion":62,"revision":44,"locale":29},{"sys":17358},{"type":12,"linkType":13,"id":14},{"sys":17360},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17362},{"url":393,"details":17363,"fileName":399,"contentType":400},{"size":395,"image":17364},{"width":397,"height":398},{"sys":17366,"fields":17369},{"id":17367,"createdAt":17368},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":17370,"slug":17371,"articleIntro":17370,"category":17372},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[17373],{"metadata":17374,"sys":17377,"fields":17384},{"tags":17375,"concepts":17376},[],[],{"space":17378,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17380,"publishedVersion":349,"revision":62,"contentType":17382,"locale":29},{"sys":17379},{"type":12,"linkType":13,"id":14},{"sys":17381},{"id":21,"type":12,"linkType":22},{"sys":17383},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17385,"metaTitle":359,"metaDescription":360,"mainTitle":17386,"subtitle":378,"heroImage":17401,"ctaButton":401,"ctaLink":402},[358],{"data":17387,"content":17388,"nodeType":74},{},[17389,17395],{"data":17390,"content":17391,"nodeType":78},{},[17392],{"data":17393,"marks":17394,"value":370,"nodeType":82},{},[],{"data":17396,"content":17397,"nodeType":87},{},[17398],{"data":17399,"marks":17400,"value":377,"nodeType":82},{},[],{"metadata":17402,"sys":17405,"fields":17410},{"tags":17403,"concepts":17404},[],[],{"space":17406,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17408,"publishedVersion":62,"revision":44,"locale":29},{"sys":17407},{"type":12,"linkType":13,"id":14},{"sys":17409},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17411},{"url":393,"details":17412,"fileName":399,"contentType":400},{"size":395,"image":17413},{"width":397,"height":398},{"sys":17415,"fields":17418},{"id":17416,"createdAt":17417},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":17419,"slug":17420,"articleIntro":17419,"category":17421},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[17422],{"metadata":17423,"sys":17426,"fields":17433},{"tags":17424,"concepts":17425},[],[],{"space":17427,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17429,"publishedVersion":349,"revision":62,"contentType":17431,"locale":29},{"sys":17428},{"type":12,"linkType":13,"id":14},{"sys":17430},{"id":21,"type":12,"linkType":22},{"sys":17432},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17434,"metaTitle":359,"metaDescription":360,"mainTitle":17435,"subtitle":378,"heroImage":17450,"ctaButton":401,"ctaLink":402},[358],{"data":17436,"content":17437,"nodeType":74},{},[17438,17444],{"data":17439,"content":17440,"nodeType":78},{},[17441],{"data":17442,"marks":17443,"value":370,"nodeType":82},{},[],{"data":17445,"content":17446,"nodeType":87},{},[17447],{"data":17448,"marks":17449,"value":377,"nodeType":82},{},[],{"metadata":17451,"sys":17454,"fields":17459},{"tags":17452,"concepts":17453},[],[],{"space":17455,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17457,"publishedVersion":62,"revision":44,"locale":29},{"sys":17456},{"type":12,"linkType":13,"id":14},{"sys":17458},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17460},{"url":393,"details":17461,"fileName":399,"contentType":400},{"size":395,"image":17462},{"width":397,"height":398},{"sys":17464,"fields":17467},{"id":17465,"createdAt":17466},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":17468,"slug":17469,"articleIntro":17468,"category":17470},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[17471],{"metadata":17472,"sys":17475,"fields":17482},{"tags":17473,"concepts":17474},[],[],{"space":17476,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17478,"publishedVersion":349,"revision":62,"contentType":17480,"locale":29},{"sys":17477},{"type":12,"linkType":13,"id":14},{"sys":17479},{"id":21,"type":12,"linkType":22},{"sys":17481},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17483,"metaTitle":359,"metaDescription":360,"mainTitle":17484,"subtitle":378,"heroImage":17499,"ctaButton":401,"ctaLink":402},[358],{"data":17485,"content":17486,"nodeType":74},{},[17487,17493],{"data":17488,"content":17489,"nodeType":78},{},[17490],{"data":17491,"marks":17492,"value":370,"nodeType":82},{},[],{"data":17494,"content":17495,"nodeType":87},{},[17496],{"data":17497,"marks":17498,"value":377,"nodeType":82},{},[],{"metadata":17500,"sys":17503,"fields":17508},{"tags":17501,"concepts":17502},[],[],{"space":17504,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17506,"publishedVersion":62,"revision":44,"locale":29},{"sys":17505},{"type":12,"linkType":13,"id":14},{"sys":17507},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17509},{"url":393,"details":17510,"fileName":399,"contentType":400},{"size":395,"image":17511},{"width":397,"height":398},{"sys":17513,"fields":17516},{"id":17514,"createdAt":17515},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":17517,"slug":17518,"articleIntro":17517,"category":17519},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[17520],{"metadata":17521,"sys":17524,"fields":17531},{"tags":17522,"concepts":17523},[],[],{"space":17525,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17527,"publishedVersion":349,"revision":62,"contentType":17529,"locale":29},{"sys":17526},{"type":12,"linkType":13,"id":14},{"sys":17528},{"id":21,"type":12,"linkType":22},{"sys":17530},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17532,"metaTitle":359,"metaDescription":360,"mainTitle":17533,"subtitle":378,"heroImage":17548,"ctaButton":401,"ctaLink":402},[358],{"data":17534,"content":17535,"nodeType":74},{},[17536,17542],{"data":17537,"content":17538,"nodeType":78},{},[17539],{"data":17540,"marks":17541,"value":370,"nodeType":82},{},[],{"data":17543,"content":17544,"nodeType":87},{},[17545],{"data":17546,"marks":17547,"value":377,"nodeType":82},{},[],{"metadata":17549,"sys":17552,"fields":17557},{"tags":17550,"concepts":17551},[],[],{"space":17553,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17555,"publishedVersion":62,"revision":44,"locale":29},{"sys":17554},{"type":12,"linkType":13,"id":14},{"sys":17556},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17558},{"url":393,"details":17559,"fileName":399,"contentType":400},{"size":395,"image":17560},{"width":397,"height":398},{"sys":17562,"fields":17565},{"id":17563,"createdAt":17564},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":17566,"slug":17567,"articleIntro":17566,"category":17568},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[17569],{"metadata":17570,"sys":17573,"fields":17580},{"tags":17571,"concepts":17572},[],[],{"space":17574,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17576,"publishedVersion":349,"revision":62,"contentType":17578,"locale":29},{"sys":17575},{"type":12,"linkType":13,"id":14},{"sys":17577},{"id":21,"type":12,"linkType":22},{"sys":17579},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17581,"metaTitle":359,"metaDescription":360,"mainTitle":17582,"subtitle":378,"heroImage":17597,"ctaButton":401,"ctaLink":402},[358],{"data":17583,"content":17584,"nodeType":74},{},[17585,17591],{"data":17586,"content":17587,"nodeType":78},{},[17588],{"data":17589,"marks":17590,"value":370,"nodeType":82},{},[],{"data":17592,"content":17593,"nodeType":87},{},[17594],{"data":17595,"marks":17596,"value":377,"nodeType":82},{},[],{"metadata":17598,"sys":17601,"fields":17606},{"tags":17599,"concepts":17600},[],[],{"space":17602,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17604,"publishedVersion":62,"revision":44,"locale":29},{"sys":17603},{"type":12,"linkType":13,"id":14},{"sys":17605},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17607},{"url":393,"details":17608,"fileName":399,"contentType":400},{"size":395,"image":17609},{"width":397,"height":398},{"sys":17611,"fields":17614},{"id":17612,"createdAt":17613},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":17615,"slug":17616,"articleIntro":17615,"category":17617},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[17618],{"metadata":17619,"sys":17622,"fields":17629},{"tags":17620,"concepts":17621},[],[],{"space":17623,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17625,"publishedVersion":349,"revision":62,"contentType":17627,"locale":29},{"sys":17624},{"type":12,"linkType":13,"id":14},{"sys":17626},{"id":21,"type":12,"linkType":22},{"sys":17628},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17630,"metaTitle":359,"metaDescription":360,"mainTitle":17631,"subtitle":378,"heroImage":17646,"ctaButton":401,"ctaLink":402},[358],{"data":17632,"content":17633,"nodeType":74},{},[17634,17640],{"data":17635,"content":17636,"nodeType":78},{},[17637],{"data":17638,"marks":17639,"value":370,"nodeType":82},{},[],{"data":17641,"content":17642,"nodeType":87},{},[17643],{"data":17644,"marks":17645,"value":377,"nodeType":82},{},[],{"metadata":17647,"sys":17650,"fields":17655},{"tags":17648,"concepts":17649},[],[],{"space":17651,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17653,"publishedVersion":62,"revision":44,"locale":29},{"sys":17652},{"type":12,"linkType":13,"id":14},{"sys":17654},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17656},{"url":393,"details":17657,"fileName":399,"contentType":400},{"size":395,"image":17658},{"width":397,"height":398},{"sys":17660,"fields":17663},{"id":17661,"createdAt":17662},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":17664,"slug":17665,"articleIntro":17664,"category":17666},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[17667],{"metadata":17668,"sys":17671,"fields":17678},{"tags":17669,"concepts":17670},[],[],{"space":17672,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17674,"publishedVersion":349,"revision":62,"contentType":17676,"locale":29},{"sys":17673},{"type":12,"linkType":13,"id":14},{"sys":17675},{"id":21,"type":12,"linkType":22},{"sys":17677},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17679,"metaTitle":359,"metaDescription":360,"mainTitle":17680,"subtitle":378,"heroImage":17695,"ctaButton":401,"ctaLink":402},[358],{"data":17681,"content":17682,"nodeType":74},{},[17683,17689],{"data":17684,"content":17685,"nodeType":78},{},[17686],{"data":17687,"marks":17688,"value":370,"nodeType":82},{},[],{"data":17690,"content":17691,"nodeType":87},{},[17692],{"data":17693,"marks":17694,"value":377,"nodeType":82},{},[],{"metadata":17696,"sys":17699,"fields":17704},{"tags":17697,"concepts":17698},[],[],{"space":17700,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17702,"publishedVersion":62,"revision":44,"locale":29},{"sys":17701},{"type":12,"linkType":13,"id":14},{"sys":17703},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17705},{"url":393,"details":17706,"fileName":399,"contentType":400},{"size":395,"image":17707},{"width":397,"height":398},{"sys":17709,"fields":17712},{"id":17710,"createdAt":17711},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":141,"slug":17713,"articleIntro":141,"category":17714},"compte-5112-cheques-a-encaisser",[17715],{"metadata":17716,"sys":17719,"fields":17726},{"tags":17717,"concepts":17718},[],[],{"space":17720,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17722,"publishedVersion":349,"revision":62,"contentType":17724,"locale":29},{"sys":17721},{"type":12,"linkType":13,"id":14},{"sys":17723},{"id":21,"type":12,"linkType":22},{"sys":17725},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17727,"metaTitle":359,"metaDescription":360,"mainTitle":17728,"subtitle":378,"heroImage":17743,"ctaButton":401,"ctaLink":402},[358],{"data":17729,"content":17730,"nodeType":74},{},[17731,17737],{"data":17732,"content":17733,"nodeType":78},{},[17734],{"data":17735,"marks":17736,"value":370,"nodeType":82},{},[],{"data":17738,"content":17739,"nodeType":87},{},[17740],{"data":17741,"marks":17742,"value":377,"nodeType":82},{},[],{"metadata":17744,"sys":17747,"fields":17752},{"tags":17745,"concepts":17746},[],[],{"space":17748,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17750,"publishedVersion":62,"revision":44,"locale":29},{"sys":17749},{"type":12,"linkType":13,"id":14},{"sys":17751},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17753},{"url":393,"details":17754,"fileName":399,"contentType":400},{"size":395,"image":17755},{"width":397,"height":398},{"sys":17757,"fields":17760},{"id":17758,"createdAt":17759},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":17761,"slug":17762,"articleIntro":-1,"category":17763},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[17764],{"metadata":17765,"sys":17768,"fields":17775},{"tags":17766,"concepts":17767},[],[],{"space":17769,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17771,"publishedVersion":349,"revision":62,"contentType":17773,"locale":29},{"sys":17770},{"type":12,"linkType":13,"id":14},{"sys":17772},{"id":21,"type":12,"linkType":22},{"sys":17774},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17776,"metaTitle":359,"metaDescription":360,"mainTitle":17777,"subtitle":378,"heroImage":17792,"ctaButton":401,"ctaLink":402},[358],{"data":17778,"content":17779,"nodeType":74},{},[17780,17786],{"data":17781,"content":17782,"nodeType":78},{},[17783],{"data":17784,"marks":17785,"value":370,"nodeType":82},{},[],{"data":17787,"content":17788,"nodeType":87},{},[17789],{"data":17790,"marks":17791,"value":377,"nodeType":82},{},[],{"metadata":17793,"sys":17796,"fields":17801},{"tags":17794,"concepts":17795},[],[],{"space":17797,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17799,"publishedVersion":62,"revision":44,"locale":29},{"sys":17798},{"type":12,"linkType":13,"id":14},{"sys":17800},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17802},{"url":393,"details":17803,"fileName":399,"contentType":400},{"size":395,"image":17804},{"width":397,"height":398},{"sys":17806,"fields":17809},{"id":17807,"createdAt":17808},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":17810,"slug":17811,"articleIntro":17810,"category":17812},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[17813],{"metadata":17814,"sys":17817,"fields":17824},{"tags":17815,"concepts":17816},[],[],{"space":17818,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17820,"publishedVersion":349,"revision":62,"contentType":17822,"locale":29},{"sys":17819},{"type":12,"linkType":13,"id":14},{"sys":17821},{"id":21,"type":12,"linkType":22},{"sys":17823},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17825,"metaTitle":359,"metaDescription":360,"mainTitle":17826,"subtitle":378,"heroImage":17841,"ctaButton":401,"ctaLink":402},[358],{"data":17827,"content":17828,"nodeType":74},{},[17829,17835],{"data":17830,"content":17831,"nodeType":78},{},[17832],{"data":17833,"marks":17834,"value":370,"nodeType":82},{},[],{"data":17836,"content":17837,"nodeType":87},{},[17838],{"data":17839,"marks":17840,"value":377,"nodeType":82},{},[],{"metadata":17842,"sys":17845,"fields":17850},{"tags":17843,"concepts":17844},[],[],{"space":17846,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17848,"publishedVersion":62,"revision":44,"locale":29},{"sys":17847},{"type":12,"linkType":13,"id":14},{"sys":17849},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17851},{"url":393,"details":17852,"fileName":399,"contentType":400},{"size":395,"image":17853},{"width":397,"height":398},{"sys":17855,"fields":17858},{"id":17856,"createdAt":17857},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":17859,"slug":17860,"articleIntro":17859,"category":17861},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[17862],{"metadata":17863,"sys":17866,"fields":17873},{"tags":17864,"concepts":17865},[],[],{"space":17867,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17869,"publishedVersion":349,"revision":62,"contentType":17871,"locale":29},{"sys":17868},{"type":12,"linkType":13,"id":14},{"sys":17870},{"id":21,"type":12,"linkType":22},{"sys":17872},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17874,"metaTitle":359,"metaDescription":360,"mainTitle":17875,"subtitle":378,"heroImage":17890,"ctaButton":401,"ctaLink":402},[358],{"data":17876,"content":17877,"nodeType":74},{},[17878,17884],{"data":17879,"content":17880,"nodeType":78},{},[17881],{"data":17882,"marks":17883,"value":370,"nodeType":82},{},[],{"data":17885,"content":17886,"nodeType":87},{},[17887],{"data":17888,"marks":17889,"value":377,"nodeType":82},{},[],{"metadata":17891,"sys":17894,"fields":17899},{"tags":17892,"concepts":17893},[],[],{"space":17895,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17897,"publishedVersion":62,"revision":44,"locale":29},{"sys":17896},{"type":12,"linkType":13,"id":14},{"sys":17898},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17900},{"url":393,"details":17901,"fileName":399,"contentType":400},{"size":395,"image":17902},{"width":397,"height":398},{"sys":17904,"fields":17907},{"id":17905,"createdAt":17906},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":17908,"slug":17909,"articleIntro":17908,"category":17910},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[17911],{"metadata":17912,"sys":17915,"fields":17922},{"tags":17913,"concepts":17914},[],[],{"space":17916,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17918,"publishedVersion":349,"revision":62,"contentType":17920,"locale":29},{"sys":17917},{"type":12,"linkType":13,"id":14},{"sys":17919},{"id":21,"type":12,"linkType":22},{"sys":17921},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17923,"metaTitle":359,"metaDescription":360,"mainTitle":17924,"subtitle":378,"heroImage":17939,"ctaButton":401,"ctaLink":402},[358],{"data":17925,"content":17926,"nodeType":74},{},[17927,17933],{"data":17928,"content":17929,"nodeType":78},{},[17930],{"data":17931,"marks":17932,"value":370,"nodeType":82},{},[],{"data":17934,"content":17935,"nodeType":87},{},[17936],{"data":17937,"marks":17938,"value":377,"nodeType":82},{},[],{"metadata":17940,"sys":17943,"fields":17948},{"tags":17941,"concepts":17942},[],[],{"space":17944,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17946,"publishedVersion":62,"revision":44,"locale":29},{"sys":17945},{"type":12,"linkType":13,"id":14},{"sys":17947},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17949},{"url":393,"details":17950,"fileName":399,"contentType":400},{"size":395,"image":17951},{"width":397,"height":398},{"sys":17953,"fields":17956},{"id":17954,"createdAt":17955},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":17957,"slug":17958,"articleIntro":17957,"category":17959},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[17960],{"metadata":17961,"sys":17964,"fields":17971},{"tags":17962,"concepts":17963},[],[],{"space":17965,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":17967,"publishedVersion":349,"revision":62,"contentType":17969,"locale":29},{"sys":17966},{"type":12,"linkType":13,"id":14},{"sys":17968},{"id":21,"type":12,"linkType":22},{"sys":17970},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":17972,"metaTitle":359,"metaDescription":360,"mainTitle":17973,"subtitle":378,"heroImage":17988,"ctaButton":401,"ctaLink":402},[358],{"data":17974,"content":17975,"nodeType":74},{},[17976,17982],{"data":17977,"content":17978,"nodeType":78},{},[17979],{"data":17980,"marks":17981,"value":370,"nodeType":82},{},[],{"data":17983,"content":17984,"nodeType":87},{},[17985],{"data":17986,"marks":17987,"value":377,"nodeType":82},{},[],{"metadata":17989,"sys":17992,"fields":17997},{"tags":17990,"concepts":17991},[],[],{"space":17993,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":17995,"publishedVersion":62,"revision":44,"locale":29},{"sys":17994},{"type":12,"linkType":13,"id":14},{"sys":17996},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":17998},{"url":393,"details":17999,"fileName":399,"contentType":400},{"size":395,"image":18000},{"width":397,"height":398},{"sys":18002,"fields":18005},{"id":18003,"createdAt":18004},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":18006,"slug":18007,"articleIntro":18006,"category":18008},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[18009],{"metadata":18010,"sys":18013,"fields":18020},{"tags":18011,"concepts":18012},[],[],{"space":18014,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18016,"publishedVersion":349,"revision":62,"contentType":18018,"locale":29},{"sys":18015},{"type":12,"linkType":13,"id":14},{"sys":18017},{"id":21,"type":12,"linkType":22},{"sys":18019},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18021,"metaTitle":359,"metaDescription":360,"mainTitle":18022,"subtitle":378,"heroImage":18037,"ctaButton":401,"ctaLink":402},[358],{"data":18023,"content":18024,"nodeType":74},{},[18025,18031],{"data":18026,"content":18027,"nodeType":78},{},[18028],{"data":18029,"marks":18030,"value":370,"nodeType":82},{},[],{"data":18032,"content":18033,"nodeType":87},{},[18034],{"data":18035,"marks":18036,"value":377,"nodeType":82},{},[],{"metadata":18038,"sys":18041,"fields":18046},{"tags":18039,"concepts":18040},[],[],{"space":18042,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18044,"publishedVersion":62,"revision":44,"locale":29},{"sys":18043},{"type":12,"linkType":13,"id":14},{"sys":18045},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18047},{"url":393,"details":18048,"fileName":399,"contentType":400},{"size":395,"image":18049},{"width":397,"height":398},{"sys":18051,"fields":18054},{"id":18052,"createdAt":18053},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":18055,"slug":18056,"articleIntro":18057,"category":18058},"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.",[18059],{"metadata":18060,"sys":18063,"fields":18070},{"tags":18061,"concepts":18062},[],[],{"space":18064,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18066,"publishedVersion":349,"revision":62,"contentType":18068,"locale":29},{"sys":18065},{"type":12,"linkType":13,"id":14},{"sys":18067},{"id":21,"type":12,"linkType":22},{"sys":18069},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18071,"metaTitle":359,"metaDescription":360,"mainTitle":18072,"subtitle":378,"heroImage":18087,"ctaButton":401,"ctaLink":402},[358],{"data":18073,"content":18074,"nodeType":74},{},[18075,18081],{"data":18076,"content":18077,"nodeType":78},{},[18078],{"data":18079,"marks":18080,"value":370,"nodeType":82},{},[],{"data":18082,"content":18083,"nodeType":87},{},[18084],{"data":18085,"marks":18086,"value":377,"nodeType":82},{},[],{"metadata":18088,"sys":18091,"fields":18096},{"tags":18089,"concepts":18090},[],[],{"space":18092,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18094,"publishedVersion":62,"revision":44,"locale":29},{"sys":18093},{"type":12,"linkType":13,"id":14},{"sys":18095},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18097},{"url":393,"details":18098,"fileName":399,"contentType":400},{"size":395,"image":18099},{"width":397,"height":398},{"sys":18101,"fields":18104},{"id":18102,"createdAt":18103},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":18105,"slug":18106,"articleIntro":18105,"category":18107},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[18108],{"metadata":18109,"sys":18112,"fields":18119},{"tags":18110,"concepts":18111},[],[],{"space":18113,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18115,"publishedVersion":349,"revision":62,"contentType":18117,"locale":29},{"sys":18114},{"type":12,"linkType":13,"id":14},{"sys":18116},{"id":21,"type":12,"linkType":22},{"sys":18118},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18120,"metaTitle":359,"metaDescription":360,"mainTitle":18121,"subtitle":378,"heroImage":18136,"ctaButton":401,"ctaLink":402},[358],{"data":18122,"content":18123,"nodeType":74},{},[18124,18130],{"data":18125,"content":18126,"nodeType":78},{},[18127],{"data":18128,"marks":18129,"value":370,"nodeType":82},{},[],{"data":18131,"content":18132,"nodeType":87},{},[18133],{"data":18134,"marks":18135,"value":377,"nodeType":82},{},[],{"metadata":18137,"sys":18140,"fields":18145},{"tags":18138,"concepts":18139},[],[],{"space":18141,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18143,"publishedVersion":62,"revision":44,"locale":29},{"sys":18142},{"type":12,"linkType":13,"id":14},{"sys":18144},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18146},{"url":393,"details":18147,"fileName":399,"contentType":400},{"size":395,"image":18148},{"width":397,"height":398},{"sys":18150,"fields":18153},{"id":18151,"createdAt":18152},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":18154,"slug":18155,"articleIntro":18154,"category":18156},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[18157],{"metadata":18158,"sys":18161,"fields":18168},{"tags":18159,"concepts":18160},[],[],{"space":18162,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18164,"publishedVersion":349,"revision":62,"contentType":18166,"locale":29},{"sys":18163},{"type":12,"linkType":13,"id":14},{"sys":18165},{"id":21,"type":12,"linkType":22},{"sys":18167},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18169,"metaTitle":359,"metaDescription":360,"mainTitle":18170,"subtitle":378,"heroImage":18185,"ctaButton":401,"ctaLink":402},[358],{"data":18171,"content":18172,"nodeType":74},{},[18173,18179],{"data":18174,"content":18175,"nodeType":78},{},[18176],{"data":18177,"marks":18178,"value":370,"nodeType":82},{},[],{"data":18180,"content":18181,"nodeType":87},{},[18182],{"data":18183,"marks":18184,"value":377,"nodeType":82},{},[],{"metadata":18186,"sys":18189,"fields":18194},{"tags":18187,"concepts":18188},[],[],{"space":18190,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18192,"publishedVersion":62,"revision":44,"locale":29},{"sys":18191},{"type":12,"linkType":13,"id":14},{"sys":18193},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18195},{"url":393,"details":18196,"fileName":399,"contentType":400},{"size":395,"image":18197},{"width":397,"height":398},{"sys":18199,"fields":18202},{"id":18200,"createdAt":18201},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":18203,"slug":18204,"articleIntro":-1,"category":18205},"Compte 66 - Charges financières","compte-66-charges-financieres",[18206],{"metadata":18207,"sys":18210,"fields":18217},{"tags":18208,"concepts":18209},[],[],{"space":18211,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18213,"publishedVersion":349,"revision":62,"contentType":18215,"locale":29},{"sys":18212},{"type":12,"linkType":13,"id":14},{"sys":18214},{"id":21,"type":12,"linkType":22},{"sys":18216},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18218,"metaTitle":359,"metaDescription":360,"mainTitle":18219,"subtitle":378,"heroImage":18234,"ctaButton":401,"ctaLink":402},[358],{"data":18220,"content":18221,"nodeType":74},{},[18222,18228],{"data":18223,"content":18224,"nodeType":78},{},[18225],{"data":18226,"marks":18227,"value":370,"nodeType":82},{},[],{"data":18229,"content":18230,"nodeType":87},{},[18231],{"data":18232,"marks":18233,"value":377,"nodeType":82},{},[],{"metadata":18235,"sys":18238,"fields":18243},{"tags":18236,"concepts":18237},[],[],{"space":18239,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18241,"publishedVersion":62,"revision":44,"locale":29},{"sys":18240},{"type":12,"linkType":13,"id":14},{"sys":18242},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18244},{"url":393,"details":18245,"fileName":399,"contentType":400},{"size":395,"image":18246},{"width":397,"height":398},{"sys":18248,"fields":18251},{"id":18249,"createdAt":18250},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":18252,"slug":18253,"articleIntro":18252,"category":18254},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[18255],{"metadata":18256,"sys":18259,"fields":18266},{"tags":18257,"concepts":18258},[],[],{"space":18260,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18262,"publishedVersion":349,"revision":62,"contentType":18264,"locale":29},{"sys":18261},{"type":12,"linkType":13,"id":14},{"sys":18263},{"id":21,"type":12,"linkType":22},{"sys":18265},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18267,"metaTitle":359,"metaDescription":360,"mainTitle":18268,"subtitle":378,"heroImage":18283,"ctaButton":401,"ctaLink":402},[358],{"data":18269,"content":18270,"nodeType":74},{},[18271,18277],{"data":18272,"content":18273,"nodeType":78},{},[18274],{"data":18275,"marks":18276,"value":370,"nodeType":82},{},[],{"data":18278,"content":18279,"nodeType":87},{},[18280],{"data":18281,"marks":18282,"value":377,"nodeType":82},{},[],{"metadata":18284,"sys":18287,"fields":18292},{"tags":18285,"concepts":18286},[],[],{"space":18288,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18290,"publishedVersion":62,"revision":44,"locale":29},{"sys":18289},{"type":12,"linkType":13,"id":14},{"sys":18291},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18293},{"url":393,"details":18294,"fileName":399,"contentType":400},{"size":395,"image":18295},{"width":397,"height":398},{"sys":18297,"fields":18300},{"id":18298,"createdAt":18299},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":18301,"slug":18302,"articleIntro":18301,"category":18303},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[18304],{"metadata":18305,"sys":18308,"fields":18315},{"tags":18306,"concepts":18307},[],[],{"space":18309,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18311,"publishedVersion":349,"revision":62,"contentType":18313,"locale":29},{"sys":18310},{"type":12,"linkType":13,"id":14},{"sys":18312},{"id":21,"type":12,"linkType":22},{"sys":18314},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18316,"metaTitle":359,"metaDescription":360,"mainTitle":18317,"subtitle":378,"heroImage":18332,"ctaButton":401,"ctaLink":402},[358],{"data":18318,"content":18319,"nodeType":74},{},[18320,18326],{"data":18321,"content":18322,"nodeType":78},{},[18323],{"data":18324,"marks":18325,"value":370,"nodeType":82},{},[],{"data":18327,"content":18328,"nodeType":87},{},[18329],{"data":18330,"marks":18331,"value":377,"nodeType":82},{},[],{"metadata":18333,"sys":18336,"fields":18341},{"tags":18334,"concepts":18335},[],[],{"space":18337,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18339,"publishedVersion":62,"revision":44,"locale":29},{"sys":18338},{"type":12,"linkType":13,"id":14},{"sys":18340},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18342},{"url":393,"details":18343,"fileName":399,"contentType":400},{"size":395,"image":18344},{"width":397,"height":398},{"sys":18346,"fields":18349},{"id":18347,"createdAt":18348},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":18350,"slug":18351,"articleIntro":18350,"category":18352},"6378 - Taxes diverses","compte-6378-taxes-diverses",[18353],{"metadata":18354,"sys":18357,"fields":18364},{"tags":18355,"concepts":18356},[],[],{"space":18358,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18360,"publishedVersion":349,"revision":62,"contentType":18362,"locale":29},{"sys":18359},{"type":12,"linkType":13,"id":14},{"sys":18361},{"id":21,"type":12,"linkType":22},{"sys":18363},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18365,"metaTitle":359,"metaDescription":360,"mainTitle":18366,"subtitle":378,"heroImage":18381,"ctaButton":401,"ctaLink":402},[358],{"data":18367,"content":18368,"nodeType":74},{},[18369,18375],{"data":18370,"content":18371,"nodeType":78},{},[18372],{"data":18373,"marks":18374,"value":370,"nodeType":82},{},[],{"data":18376,"content":18377,"nodeType":87},{},[18378],{"data":18379,"marks":18380,"value":377,"nodeType":82},{},[],{"metadata":18382,"sys":18385,"fields":18390},{"tags":18383,"concepts":18384},[],[],{"space":18386,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18388,"publishedVersion":62,"revision":44,"locale":29},{"sys":18387},{"type":12,"linkType":13,"id":14},{"sys":18389},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18391},{"url":393,"details":18392,"fileName":399,"contentType":400},{"size":395,"image":18393},{"width":397,"height":398},{"sys":18395,"fields":18398},{"id":18396,"createdAt":18397},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":18399,"slug":18400,"articleIntro":18399,"category":18401},"Compte 326 - Emballages","compte-326-emballages",[18402],{"metadata":18403,"sys":18406,"fields":18413},{"tags":18404,"concepts":18405},[],[],{"space":18407,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18409,"publishedVersion":349,"revision":62,"contentType":18411,"locale":29},{"sys":18408},{"type":12,"linkType":13,"id":14},{"sys":18410},{"id":21,"type":12,"linkType":22},{"sys":18412},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18414,"metaTitle":359,"metaDescription":360,"mainTitle":18415,"subtitle":378,"heroImage":18430,"ctaButton":401,"ctaLink":402},[358],{"data":18416,"content":18417,"nodeType":74},{},[18418,18424],{"data":18419,"content":18420,"nodeType":78},{},[18421],{"data":18422,"marks":18423,"value":370,"nodeType":82},{},[],{"data":18425,"content":18426,"nodeType":87},{},[18427],{"data":18428,"marks":18429,"value":377,"nodeType":82},{},[],{"metadata":18431,"sys":18434,"fields":18439},{"tags":18432,"concepts":18433},[],[],{"space":18435,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18437,"publishedVersion":62,"revision":44,"locale":29},{"sys":18436},{"type":12,"linkType":13,"id":14},{"sys":18438},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18440},{"url":393,"details":18441,"fileName":399,"contentType":400},{"size":395,"image":18442},{"width":397,"height":398},{"sys":18444,"fields":18447},{"id":18445,"createdAt":18446},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":18448,"slug":18449,"articleIntro":18448,"category":18450},"78174 - Créances","compte-78174-creances",[18451],{"metadata":18452,"sys":18455,"fields":18462},{"tags":18453,"concepts":18454},[],[],{"space":18456,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18458,"publishedVersion":349,"revision":62,"contentType":18460,"locale":29},{"sys":18457},{"type":12,"linkType":13,"id":14},{"sys":18459},{"id":21,"type":12,"linkType":22},{"sys":18461},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18463,"metaTitle":359,"metaDescription":360,"mainTitle":18464,"subtitle":378,"heroImage":18479,"ctaButton":401,"ctaLink":402},[358],{"data":18465,"content":18466,"nodeType":74},{},[18467,18473],{"data":18468,"content":18469,"nodeType":78},{},[18470],{"data":18471,"marks":18472,"value":370,"nodeType":82},{},[],{"data":18474,"content":18475,"nodeType":87},{},[18476],{"data":18477,"marks":18478,"value":377,"nodeType":82},{},[],{"metadata":18480,"sys":18483,"fields":18488},{"tags":18481,"concepts":18482},[],[],{"space":18484,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18486,"publishedVersion":62,"revision":44,"locale":29},{"sys":18485},{"type":12,"linkType":13,"id":14},{"sys":18487},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18489},{"url":393,"details":18490,"fileName":399,"contentType":400},{"size":395,"image":18491},{"width":397,"height":398},{"sys":18493,"fields":18496},{"id":18494,"createdAt":18495},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":18497,"slug":18498,"articleIntro":-1,"category":18499},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[18500],{"metadata":18501,"sys":18504,"fields":18511},{"tags":18502,"concepts":18503},[],[],{"space":18505,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18507,"publishedVersion":349,"revision":62,"contentType":18509,"locale":29},{"sys":18506},{"type":12,"linkType":13,"id":14},{"sys":18508},{"id":21,"type":12,"linkType":22},{"sys":18510},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18512,"metaTitle":359,"metaDescription":360,"mainTitle":18513,"subtitle":378,"heroImage":18528,"ctaButton":401,"ctaLink":402},[358],{"data":18514,"content":18515,"nodeType":74},{},[18516,18522],{"data":18517,"content":18518,"nodeType":78},{},[18519],{"data":18520,"marks":18521,"value":370,"nodeType":82},{},[],{"data":18523,"content":18524,"nodeType":87},{},[18525],{"data":18526,"marks":18527,"value":377,"nodeType":82},{},[],{"metadata":18529,"sys":18532,"fields":18537},{"tags":18530,"concepts":18531},[],[],{"space":18533,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18535,"publishedVersion":62,"revision":44,"locale":29},{"sys":18534},{"type":12,"linkType":13,"id":14},{"sys":18536},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18538},{"url":393,"details":18539,"fileName":399,"contentType":400},{"size":395,"image":18540},{"width":397,"height":398},{"sys":18542,"fields":18545},{"id":18543,"createdAt":18544},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":18546,"slug":18547,"articleIntro":18546,"category":18548},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[18549],{"metadata":18550,"sys":18553,"fields":18560},{"tags":18551,"concepts":18552},[],[],{"space":18554,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18556,"publishedVersion":349,"revision":62,"contentType":18558,"locale":29},{"sys":18555},{"type":12,"linkType":13,"id":14},{"sys":18557},{"id":21,"type":12,"linkType":22},{"sys":18559},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18561,"metaTitle":359,"metaDescription":360,"mainTitle":18562,"subtitle":378,"heroImage":18577,"ctaButton":401,"ctaLink":402},[358],{"data":18563,"content":18564,"nodeType":74},{},[18565,18571],{"data":18566,"content":18567,"nodeType":78},{},[18568],{"data":18569,"marks":18570,"value":370,"nodeType":82},{},[],{"data":18572,"content":18573,"nodeType":87},{},[18574],{"data":18575,"marks":18576,"value":377,"nodeType":82},{},[],{"metadata":18578,"sys":18581,"fields":18586},{"tags":18579,"concepts":18580},[],[],{"space":18582,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18584,"publishedVersion":62,"revision":44,"locale":29},{"sys":18583},{"type":12,"linkType":13,"id":14},{"sys":18585},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18587},{"url":393,"details":18588,"fileName":399,"contentType":400},{"size":395,"image":18589},{"width":397,"height":398},{"sys":18591,"fields":18594},{"id":18592,"createdAt":18593},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":18595,"slug":18596,"articleIntro":-1,"category":18597},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[18598],{"metadata":18599,"sys":18602,"fields":18609},{"tags":18600,"concepts":18601},[],[],{"space":18603,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18605,"publishedVersion":349,"revision":62,"contentType":18607,"locale":29},{"sys":18604},{"type":12,"linkType":13,"id":14},{"sys":18606},{"id":21,"type":12,"linkType":22},{"sys":18608},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18610,"metaTitle":359,"metaDescription":360,"mainTitle":18611,"subtitle":378,"heroImage":18626,"ctaButton":401,"ctaLink":402},[358],{"data":18612,"content":18613,"nodeType":74},{},[18614,18620],{"data":18615,"content":18616,"nodeType":78},{},[18617],{"data":18618,"marks":18619,"value":370,"nodeType":82},{},[],{"data":18621,"content":18622,"nodeType":87},{},[18623],{"data":18624,"marks":18625,"value":377,"nodeType":82},{},[],{"metadata":18627,"sys":18630,"fields":18635},{"tags":18628,"concepts":18629},[],[],{"space":18631,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18633,"publishedVersion":62,"revision":44,"locale":29},{"sys":18632},{"type":12,"linkType":13,"id":14},{"sys":18634},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18636},{"url":393,"details":18637,"fileName":399,"contentType":400},{"size":395,"image":18638},{"width":397,"height":398},{"sys":18640,"fields":18643},{"id":18641,"createdAt":18642},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":18644,"slug":18645,"articleIntro":18644,"category":18646},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[18647],{"metadata":18648,"sys":18651,"fields":18658},{"tags":18649,"concepts":18650},[],[],{"space":18652,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18654,"publishedVersion":349,"revision":62,"contentType":18656,"locale":29},{"sys":18653},{"type":12,"linkType":13,"id":14},{"sys":18655},{"id":21,"type":12,"linkType":22},{"sys":18657},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18659,"metaTitle":359,"metaDescription":360,"mainTitle":18660,"subtitle":378,"heroImage":18675,"ctaButton":401,"ctaLink":402},[358],{"data":18661,"content":18662,"nodeType":74},{},[18663,18669],{"data":18664,"content":18665,"nodeType":78},{},[18666],{"data":18667,"marks":18668,"value":370,"nodeType":82},{},[],{"data":18670,"content":18671,"nodeType":87},{},[18672],{"data":18673,"marks":18674,"value":377,"nodeType":82},{},[],{"metadata":18676,"sys":18679,"fields":18684},{"tags":18677,"concepts":18678},[],[],{"space":18680,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18682,"publishedVersion":62,"revision":44,"locale":29},{"sys":18681},{"type":12,"linkType":13,"id":14},{"sys":18683},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18685},{"url":393,"details":18686,"fileName":399,"contentType":400},{"size":395,"image":18687},{"width":397,"height":398},{"sys":18689,"fields":18692},{"id":18690,"createdAt":18691},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":18693,"slug":18694,"articleIntro":18693,"category":18695},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[18696],{"metadata":18697,"sys":18700,"fields":18707},{"tags":18698,"concepts":18699},[],[],{"space":18701,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18703,"publishedVersion":349,"revision":62,"contentType":18705,"locale":29},{"sys":18702},{"type":12,"linkType":13,"id":14},{"sys":18704},{"id":21,"type":12,"linkType":22},{"sys":18706},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18708,"metaTitle":359,"metaDescription":360,"mainTitle":18709,"subtitle":378,"heroImage":18724,"ctaButton":401,"ctaLink":402},[358],{"data":18710,"content":18711,"nodeType":74},{},[18712,18718],{"data":18713,"content":18714,"nodeType":78},{},[18715],{"data":18716,"marks":18717,"value":370,"nodeType":82},{},[],{"data":18719,"content":18720,"nodeType":87},{},[18721],{"data":18722,"marks":18723,"value":377,"nodeType":82},{},[],{"metadata":18725,"sys":18728,"fields":18733},{"tags":18726,"concepts":18727},[],[],{"space":18729,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18731,"publishedVersion":62,"revision":44,"locale":29},{"sys":18730},{"type":12,"linkType":13,"id":14},{"sys":18732},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18734},{"url":393,"details":18735,"fileName":399,"contentType":400},{"size":395,"image":18736},{"width":397,"height":398},{"sys":18738,"fields":18741},{"id":18739,"createdAt":18740},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":18742,"slug":18743,"articleIntro":18742,"category":18744},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[18745],{"metadata":18746,"sys":18749,"fields":18756},{"tags":18747,"concepts":18748},[],[],{"space":18750,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18752,"publishedVersion":349,"revision":62,"contentType":18754,"locale":29},{"sys":18751},{"type":12,"linkType":13,"id":14},{"sys":18753},{"id":21,"type":12,"linkType":22},{"sys":18755},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18757,"metaTitle":359,"metaDescription":360,"mainTitle":18758,"subtitle":378,"heroImage":18773,"ctaButton":401,"ctaLink":402},[358],{"data":18759,"content":18760,"nodeType":74},{},[18761,18767],{"data":18762,"content":18763,"nodeType":78},{},[18764],{"data":18765,"marks":18766,"value":370,"nodeType":82},{},[],{"data":18768,"content":18769,"nodeType":87},{},[18770],{"data":18771,"marks":18772,"value":377,"nodeType":82},{},[],{"metadata":18774,"sys":18777,"fields":18782},{"tags":18775,"concepts":18776},[],[],{"space":18778,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18780,"publishedVersion":62,"revision":44,"locale":29},{"sys":18779},{"type":12,"linkType":13,"id":14},{"sys":18781},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18783},{"url":393,"details":18784,"fileName":399,"contentType":400},{"size":395,"image":18785},{"width":397,"height":398},{"sys":18787,"fields":18790},{"id":18788,"createdAt":18789},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":18791,"slug":18792,"articleIntro":18791,"category":18793},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[18794],{"metadata":18795,"sys":18798,"fields":18805},{"tags":18796,"concepts":18797},[],[],{"space":18799,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18801,"publishedVersion":349,"revision":62,"contentType":18803,"locale":29},{"sys":18800},{"type":12,"linkType":13,"id":14},{"sys":18802},{"id":21,"type":12,"linkType":22},{"sys":18804},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18806,"metaTitle":359,"metaDescription":360,"mainTitle":18807,"subtitle":378,"heroImage":18822,"ctaButton":401,"ctaLink":402},[358],{"data":18808,"content":18809,"nodeType":74},{},[18810,18816],{"data":18811,"content":18812,"nodeType":78},{},[18813],{"data":18814,"marks":18815,"value":370,"nodeType":82},{},[],{"data":18817,"content":18818,"nodeType":87},{},[18819],{"data":18820,"marks":18821,"value":377,"nodeType":82},{},[],{"metadata":18823,"sys":18826,"fields":18831},{"tags":18824,"concepts":18825},[],[],{"space":18827,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18829,"publishedVersion":62,"revision":44,"locale":29},{"sys":18828},{"type":12,"linkType":13,"id":14},{"sys":18830},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18832},{"url":393,"details":18833,"fileName":399,"contentType":400},{"size":395,"image":18834},{"width":397,"height":398},{"sys":18836,"fields":18839},{"id":18837,"createdAt":18838},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":18840,"slug":18841,"articleIntro":18840,"category":18842},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[18843],{"metadata":18844,"sys":18847,"fields":18854},{"tags":18845,"concepts":18846},[],[],{"space":18848,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18850,"publishedVersion":349,"revision":62,"contentType":18852,"locale":29},{"sys":18849},{"type":12,"linkType":13,"id":14},{"sys":18851},{"id":21,"type":12,"linkType":22},{"sys":18853},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18855,"metaTitle":359,"metaDescription":360,"mainTitle":18856,"subtitle":378,"heroImage":18871,"ctaButton":401,"ctaLink":402},[358],{"data":18857,"content":18858,"nodeType":74},{},[18859,18865],{"data":18860,"content":18861,"nodeType":78},{},[18862],{"data":18863,"marks":18864,"value":370,"nodeType":82},{},[],{"data":18866,"content":18867,"nodeType":87},{},[18868],{"data":18869,"marks":18870,"value":377,"nodeType":82},{},[],{"metadata":18872,"sys":18875,"fields":18880},{"tags":18873,"concepts":18874},[],[],{"space":18876,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18878,"publishedVersion":62,"revision":44,"locale":29},{"sys":18877},{"type":12,"linkType":13,"id":14},{"sys":18879},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18881},{"url":393,"details":18882,"fileName":399,"contentType":400},{"size":395,"image":18883},{"width":397,"height":398},{"sys":18885,"fields":18888},{"id":18886,"createdAt":18887},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":18889,"slug":18890,"articleIntro":18889,"category":18891},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[18892],{"metadata":18893,"sys":18896,"fields":18903},{"tags":18894,"concepts":18895},[],[],{"space":18897,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18899,"publishedVersion":349,"revision":62,"contentType":18901,"locale":29},{"sys":18898},{"type":12,"linkType":13,"id":14},{"sys":18900},{"id":21,"type":12,"linkType":22},{"sys":18902},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18904,"metaTitle":359,"metaDescription":360,"mainTitle":18905,"subtitle":378,"heroImage":18920,"ctaButton":401,"ctaLink":402},[358],{"data":18906,"content":18907,"nodeType":74},{},[18908,18914],{"data":18909,"content":18910,"nodeType":78},{},[18911],{"data":18912,"marks":18913,"value":370,"nodeType":82},{},[],{"data":18915,"content":18916,"nodeType":87},{},[18917],{"data":18918,"marks":18919,"value":377,"nodeType":82},{},[],{"metadata":18921,"sys":18924,"fields":18929},{"tags":18922,"concepts":18923},[],[],{"space":18925,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18927,"publishedVersion":62,"revision":44,"locale":29},{"sys":18926},{"type":12,"linkType":13,"id":14},{"sys":18928},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18930},{"url":393,"details":18931,"fileName":399,"contentType":400},{"size":395,"image":18932},{"width":397,"height":398},{"sys":18934,"fields":18937},{"id":18935,"createdAt":18936},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":18938,"slug":18939,"articleIntro":18938,"category":18940},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[18941],{"metadata":18942,"sys":18945,"fields":18952},{"tags":18943,"concepts":18944},[],[],{"space":18946,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18948,"publishedVersion":349,"revision":62,"contentType":18950,"locale":29},{"sys":18947},{"type":12,"linkType":13,"id":14},{"sys":18949},{"id":21,"type":12,"linkType":22},{"sys":18951},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":18953,"metaTitle":359,"metaDescription":360,"mainTitle":18954,"subtitle":378,"heroImage":18969,"ctaButton":401,"ctaLink":402},[358],{"data":18955,"content":18956,"nodeType":74},{},[18957,18963],{"data":18958,"content":18959,"nodeType":78},{},[18960],{"data":18961,"marks":18962,"value":370,"nodeType":82},{},[],{"data":18964,"content":18965,"nodeType":87},{},[18966],{"data":18967,"marks":18968,"value":377,"nodeType":82},{},[],{"metadata":18970,"sys":18973,"fields":18978},{"tags":18971,"concepts":18972},[],[],{"space":18974,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":18976,"publishedVersion":62,"revision":44,"locale":29},{"sys":18975},{"type":12,"linkType":13,"id":14},{"sys":18977},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":18979},{"url":393,"details":18980,"fileName":399,"contentType":400},{"size":395,"image":18981},{"width":397,"height":398},{"sys":18983,"fields":18986},{"id":18984,"createdAt":18985},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":18987,"slug":18988,"articleIntro":18987,"category":18989},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[18990],{"metadata":18991,"sys":18994,"fields":19001},{"tags":18992,"concepts":18993},[],[],{"space":18995,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":18997,"publishedVersion":349,"revision":62,"contentType":18999,"locale":29},{"sys":18996},{"type":12,"linkType":13,"id":14},{"sys":18998},{"id":21,"type":12,"linkType":22},{"sys":19000},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19002,"metaTitle":359,"metaDescription":360,"mainTitle":19003,"subtitle":378,"heroImage":19018,"ctaButton":401,"ctaLink":402},[358],{"data":19004,"content":19005,"nodeType":74},{},[19006,19012],{"data":19007,"content":19008,"nodeType":78},{},[19009],{"data":19010,"marks":19011,"value":370,"nodeType":82},{},[],{"data":19013,"content":19014,"nodeType":87},{},[19015],{"data":19016,"marks":19017,"value":377,"nodeType":82},{},[],{"metadata":19019,"sys":19022,"fields":19027},{"tags":19020,"concepts":19021},[],[],{"space":19023,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19025,"publishedVersion":62,"revision":44,"locale":29},{"sys":19024},{"type":12,"linkType":13,"id":14},{"sys":19026},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19028},{"url":393,"details":19029,"fileName":399,"contentType":400},{"size":395,"image":19030},{"width":397,"height":398},{"sys":19032,"fields":19035},{"id":19033,"createdAt":19034},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":19036,"slug":19037,"articleIntro":19038,"category":19039},"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.",[19040],{"metadata":19041,"sys":19044,"fields":19051},{"tags":19042,"concepts":19043},[],[],{"space":19045,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19047,"publishedVersion":349,"revision":62,"contentType":19049,"locale":29},{"sys":19046},{"type":12,"linkType":13,"id":14},{"sys":19048},{"id":21,"type":12,"linkType":22},{"sys":19050},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19052,"metaTitle":359,"metaDescription":360,"mainTitle":19053,"subtitle":378,"heroImage":19068,"ctaButton":401,"ctaLink":402},[358],{"data":19054,"content":19055,"nodeType":74},{},[19056,19062],{"data":19057,"content":19058,"nodeType":78},{},[19059],{"data":19060,"marks":19061,"value":370,"nodeType":82},{},[],{"data":19063,"content":19064,"nodeType":87},{},[19065],{"data":19066,"marks":19067,"value":377,"nodeType":82},{},[],{"metadata":19069,"sys":19072,"fields":19077},{"tags":19070,"concepts":19071},[],[],{"space":19073,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19075,"publishedVersion":62,"revision":44,"locale":29},{"sys":19074},{"type":12,"linkType":13,"id":14},{"sys":19076},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19078},{"url":393,"details":19079,"fileName":399,"contentType":400},{"size":395,"image":19080},{"width":397,"height":398},{"sys":19082,"fields":19085},{"id":19083,"createdAt":19084},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":19086,"slug":19087,"articleIntro":19086,"category":19088},"7083 - Locations diverses","compte-7083-locations-diverses",[19089],{"metadata":19090,"sys":19093,"fields":19100},{"tags":19091,"concepts":19092},[],[],{"space":19094,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19096,"publishedVersion":349,"revision":62,"contentType":19098,"locale":29},{"sys":19095},{"type":12,"linkType":13,"id":14},{"sys":19097},{"id":21,"type":12,"linkType":22},{"sys":19099},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19101,"metaTitle":359,"metaDescription":360,"mainTitle":19102,"subtitle":378,"heroImage":19117,"ctaButton":401,"ctaLink":402},[358],{"data":19103,"content":19104,"nodeType":74},{},[19105,19111],{"data":19106,"content":19107,"nodeType":78},{},[19108],{"data":19109,"marks":19110,"value":370,"nodeType":82},{},[],{"data":19112,"content":19113,"nodeType":87},{},[19114],{"data":19115,"marks":19116,"value":377,"nodeType":82},{},[],{"metadata":19118,"sys":19121,"fields":19126},{"tags":19119,"concepts":19120},[],[],{"space":19122,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19124,"publishedVersion":62,"revision":44,"locale":29},{"sys":19123},{"type":12,"linkType":13,"id":14},{"sys":19125},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19127},{"url":393,"details":19128,"fileName":399,"contentType":400},{"size":395,"image":19129},{"width":397,"height":398},{"sys":19131,"fields":19134},{"id":19132,"createdAt":19133},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":19135,"slug":19136,"articleIntro":19135,"category":19137},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[19138],{"metadata":19139,"sys":19142,"fields":19149},{"tags":19140,"concepts":19141},[],[],{"space":19143,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19145,"publishedVersion":349,"revision":62,"contentType":19147,"locale":29},{"sys":19144},{"type":12,"linkType":13,"id":14},{"sys":19146},{"id":21,"type":12,"linkType":22},{"sys":19148},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19150,"metaTitle":359,"metaDescription":360,"mainTitle":19151,"subtitle":378,"heroImage":19166,"ctaButton":401,"ctaLink":402},[358],{"data":19152,"content":19153,"nodeType":74},{},[19154,19160],{"data":19155,"content":19156,"nodeType":78},{},[19157],{"data":19158,"marks":19159,"value":370,"nodeType":82},{},[],{"data":19161,"content":19162,"nodeType":87},{},[19163],{"data":19164,"marks":19165,"value":377,"nodeType":82},{},[],{"metadata":19167,"sys":19170,"fields":19175},{"tags":19168,"concepts":19169},[],[],{"space":19171,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19173,"publishedVersion":62,"revision":44,"locale":29},{"sys":19172},{"type":12,"linkType":13,"id":14},{"sys":19174},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19176},{"url":393,"details":19177,"fileName":399,"contentType":400},{"size":395,"image":19178},{"width":397,"height":398},{"sys":19180,"fields":19183},{"id":19181,"createdAt":19182},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":19184,"slug":19185,"articleIntro":19184,"category":19186},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[19187],{"metadata":19188,"sys":19191,"fields":19198},{"tags":19189,"concepts":19190},[],[],{"space":19192,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19194,"publishedVersion":349,"revision":62,"contentType":19196,"locale":29},{"sys":19193},{"type":12,"linkType":13,"id":14},{"sys":19195},{"id":21,"type":12,"linkType":22},{"sys":19197},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19199,"metaTitle":359,"metaDescription":360,"mainTitle":19200,"subtitle":378,"heroImage":19215,"ctaButton":401,"ctaLink":402},[358],{"data":19201,"content":19202,"nodeType":74},{},[19203,19209],{"data":19204,"content":19205,"nodeType":78},{},[19206],{"data":19207,"marks":19208,"value":370,"nodeType":82},{},[],{"data":19210,"content":19211,"nodeType":87},{},[19212],{"data":19213,"marks":19214,"value":377,"nodeType":82},{},[],{"metadata":19216,"sys":19219,"fields":19224},{"tags":19217,"concepts":19218},[],[],{"space":19220,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19222,"publishedVersion":62,"revision":44,"locale":29},{"sys":19221},{"type":12,"linkType":13,"id":14},{"sys":19223},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19225},{"url":393,"details":19226,"fileName":399,"contentType":400},{"size":395,"image":19227},{"width":397,"height":398},{"sys":19229,"fields":19232},{"id":19230,"createdAt":19231},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":19233,"slug":19234,"articleIntro":19233,"category":19235},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[19236],{"metadata":19237,"sys":19240,"fields":19247},{"tags":19238,"concepts":19239},[],[],{"space":19241,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19243,"publishedVersion":349,"revision":62,"contentType":19245,"locale":29},{"sys":19242},{"type":12,"linkType":13,"id":14},{"sys":19244},{"id":21,"type":12,"linkType":22},{"sys":19246},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19248,"metaTitle":359,"metaDescription":360,"mainTitle":19249,"subtitle":378,"heroImage":19264,"ctaButton":401,"ctaLink":402},[358],{"data":19250,"content":19251,"nodeType":74},{},[19252,19258],{"data":19253,"content":19254,"nodeType":78},{},[19255],{"data":19256,"marks":19257,"value":370,"nodeType":82},{},[],{"data":19259,"content":19260,"nodeType":87},{},[19261],{"data":19262,"marks":19263,"value":377,"nodeType":82},{},[],{"metadata":19265,"sys":19268,"fields":19273},{"tags":19266,"concepts":19267},[],[],{"space":19269,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19271,"publishedVersion":62,"revision":44,"locale":29},{"sys":19270},{"type":12,"linkType":13,"id":14},{"sys":19272},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19274},{"url":393,"details":19275,"fileName":399,"contentType":400},{"size":395,"image":19276},{"width":397,"height":398},{"sys":19278,"fields":19281},{"id":19279,"createdAt":19280},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":19282,"slug":19283,"articleIntro":-1,"category":19284},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[19285],{"metadata":19286,"sys":19289,"fields":19296},{"tags":19287,"concepts":19288},[],[],{"space":19290,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19292,"publishedVersion":349,"revision":62,"contentType":19294,"locale":29},{"sys":19291},{"type":12,"linkType":13,"id":14},{"sys":19293},{"id":21,"type":12,"linkType":22},{"sys":19295},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19297,"metaTitle":359,"metaDescription":360,"mainTitle":19298,"subtitle":378,"heroImage":19313,"ctaButton":401,"ctaLink":402},[358],{"data":19299,"content":19300,"nodeType":74},{},[19301,19307],{"data":19302,"content":19303,"nodeType":78},{},[19304],{"data":19305,"marks":19306,"value":370,"nodeType":82},{},[],{"data":19308,"content":19309,"nodeType":87},{},[19310],{"data":19311,"marks":19312,"value":377,"nodeType":82},{},[],{"metadata":19314,"sys":19317,"fields":19322},{"tags":19315,"concepts":19316},[],[],{"space":19318,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19320,"publishedVersion":62,"revision":44,"locale":29},{"sys":19319},{"type":12,"linkType":13,"id":14},{"sys":19321},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19323},{"url":393,"details":19324,"fileName":399,"contentType":400},{"size":395,"image":19325},{"width":397,"height":398},{"sys":19327,"fields":19330},{"id":19328,"createdAt":19329},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":19331,"slug":19332,"articleIntro":19331,"category":19333},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[19334],{"metadata":19335,"sys":19338,"fields":19345},{"tags":19336,"concepts":19337},[],[],{"space":19339,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19341,"publishedVersion":349,"revision":62,"contentType":19343,"locale":29},{"sys":19340},{"type":12,"linkType":13,"id":14},{"sys":19342},{"id":21,"type":12,"linkType":22},{"sys":19344},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19346,"metaTitle":359,"metaDescription":360,"mainTitle":19347,"subtitle":378,"heroImage":19362,"ctaButton":401,"ctaLink":402},[358],{"data":19348,"content":19349,"nodeType":74},{},[19350,19356],{"data":19351,"content":19352,"nodeType":78},{},[19353],{"data":19354,"marks":19355,"value":370,"nodeType":82},{},[],{"data":19357,"content":19358,"nodeType":87},{},[19359],{"data":19360,"marks":19361,"value":377,"nodeType":82},{},[],{"metadata":19363,"sys":19366,"fields":19371},{"tags":19364,"concepts":19365},[],[],{"space":19367,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19369,"publishedVersion":62,"revision":44,"locale":29},{"sys":19368},{"type":12,"linkType":13,"id":14},{"sys":19370},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19372},{"url":393,"details":19373,"fileName":399,"contentType":400},{"size":395,"image":19374},{"width":397,"height":398},{"sys":19376,"fields":19379},{"id":19377,"createdAt":19378},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":19380,"slug":19381,"articleIntro":19380,"category":19382},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[19383],{"metadata":19384,"sys":19387,"fields":19394},{"tags":19385,"concepts":19386},[],[],{"space":19388,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19390,"publishedVersion":349,"revision":62,"contentType":19392,"locale":29},{"sys":19389},{"type":12,"linkType":13,"id":14},{"sys":19391},{"id":21,"type":12,"linkType":22},{"sys":19393},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19395,"metaTitle":359,"metaDescription":360,"mainTitle":19396,"subtitle":378,"heroImage":19411,"ctaButton":401,"ctaLink":402},[358],{"data":19397,"content":19398,"nodeType":74},{},[19399,19405],{"data":19400,"content":19401,"nodeType":78},{},[19402],{"data":19403,"marks":19404,"value":370,"nodeType":82},{},[],{"data":19406,"content":19407,"nodeType":87},{},[19408],{"data":19409,"marks":19410,"value":377,"nodeType":82},{},[],{"metadata":19412,"sys":19415,"fields":19420},{"tags":19413,"concepts":19414},[],[],{"space":19416,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19418,"publishedVersion":62,"revision":44,"locale":29},{"sys":19417},{"type":12,"linkType":13,"id":14},{"sys":19419},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19421},{"url":393,"details":19422,"fileName":399,"contentType":400},{"size":395,"image":19423},{"width":397,"height":398},{"sys":19425,"fields":19428},{"id":19426,"createdAt":19427},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":19429,"slug":19430,"articleIntro":19429,"category":19431},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[19432],{"metadata":19433,"sys":19436,"fields":19443},{"tags":19434,"concepts":19435},[],[],{"space":19437,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19439,"publishedVersion":349,"revision":62,"contentType":19441,"locale":29},{"sys":19438},{"type":12,"linkType":13,"id":14},{"sys":19440},{"id":21,"type":12,"linkType":22},{"sys":19442},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19444,"metaTitle":359,"metaDescription":360,"mainTitle":19445,"subtitle":378,"heroImage":19460,"ctaButton":401,"ctaLink":402},[358],{"data":19446,"content":19447,"nodeType":74},{},[19448,19454],{"data":19449,"content":19450,"nodeType":78},{},[19451],{"data":19452,"marks":19453,"value":370,"nodeType":82},{},[],{"data":19455,"content":19456,"nodeType":87},{},[19457],{"data":19458,"marks":19459,"value":377,"nodeType":82},{},[],{"metadata":19461,"sys":19464,"fields":19469},{"tags":19462,"concepts":19463},[],[],{"space":19465,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19467,"publishedVersion":62,"revision":44,"locale":29},{"sys":19466},{"type":12,"linkType":13,"id":14},{"sys":19468},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19470},{"url":393,"details":19471,"fileName":399,"contentType":400},{"size":395,"image":19472},{"width":397,"height":398},{"sys":19474,"fields":19477},{"id":19475,"createdAt":19476},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19478,"slug":19479,"articleIntro":-1,"category":19480},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19481],{"metadata":19482,"sys":19485,"fields":19492},{"tags":19483,"concepts":19484},[],[],{"space":19486,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19488,"publishedVersion":349,"revision":62,"contentType":19490,"locale":29},{"sys":19487},{"type":12,"linkType":13,"id":14},{"sys":19489},{"id":21,"type":12,"linkType":22},{"sys":19491},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19493,"metaTitle":359,"metaDescription":360,"mainTitle":19494,"subtitle":378,"heroImage":19509,"ctaButton":401,"ctaLink":402},[358],{"data":19495,"content":19496,"nodeType":74},{},[19497,19503],{"data":19498,"content":19499,"nodeType":78},{},[19500],{"data":19501,"marks":19502,"value":370,"nodeType":82},{},[],{"data":19504,"content":19505,"nodeType":87},{},[19506],{"data":19507,"marks":19508,"value":377,"nodeType":82},{},[],{"metadata":19510,"sys":19513,"fields":19518},{"tags":19511,"concepts":19512},[],[],{"space":19514,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19516,"publishedVersion":62,"revision":44,"locale":29},{"sys":19515},{"type":12,"linkType":13,"id":14},{"sys":19517},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19519},{"url":393,"details":19520,"fileName":399,"contentType":400},{"size":395,"image":19521},{"width":397,"height":398},{"sys":19523,"fields":19526},{"id":19524,"createdAt":19525},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":19527,"slug":19528,"articleIntro":-1,"category":19529},"Compte 6226 - Honoraires","compte-6226-honoraires",[19530],{"metadata":19531,"sys":19534,"fields":19541},{"tags":19532,"concepts":19533},[],[],{"space":19535,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19537,"publishedVersion":349,"revision":62,"contentType":19539,"locale":29},{"sys":19536},{"type":12,"linkType":13,"id":14},{"sys":19538},{"id":21,"type":12,"linkType":22},{"sys":19540},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19542,"metaTitle":359,"metaDescription":360,"mainTitle":19543,"subtitle":378,"heroImage":19558,"ctaButton":401,"ctaLink":402},[358],{"data":19544,"content":19545,"nodeType":74},{},[19546,19552],{"data":19547,"content":19548,"nodeType":78},{},[19549],{"data":19550,"marks":19551,"value":370,"nodeType":82},{},[],{"data":19553,"content":19554,"nodeType":87},{},[19555],{"data":19556,"marks":19557,"value":377,"nodeType":82},{},[],{"metadata":19559,"sys":19562,"fields":19567},{"tags":19560,"concepts":19561},[],[],{"space":19563,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19565,"publishedVersion":62,"revision":44,"locale":29},{"sys":19564},{"type":12,"linkType":13,"id":14},{"sys":19566},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19568},{"url":393,"details":19569,"fileName":399,"contentType":400},{"size":395,"image":19570},{"width":397,"height":398},{"sys":19572,"fields":19575},{"id":19573,"createdAt":19574},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":19576,"slug":19577,"articleIntro":-1,"category":19578},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[19579],{"metadata":19580,"sys":19583,"fields":19590},{"tags":19581,"concepts":19582},[],[],{"space":19584,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19586,"publishedVersion":349,"revision":62,"contentType":19588,"locale":29},{"sys":19585},{"type":12,"linkType":13,"id":14},{"sys":19587},{"id":21,"type":12,"linkType":22},{"sys":19589},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19591,"metaTitle":359,"metaDescription":360,"mainTitle":19592,"subtitle":378,"heroImage":19607,"ctaButton":401,"ctaLink":402},[358],{"data":19593,"content":19594,"nodeType":74},{},[19595,19601],{"data":19596,"content":19597,"nodeType":78},{},[19598],{"data":19599,"marks":19600,"value":370,"nodeType":82},{},[],{"data":19602,"content":19603,"nodeType":87},{},[19604],{"data":19605,"marks":19606,"value":377,"nodeType":82},{},[],{"metadata":19608,"sys":19611,"fields":19616},{"tags":19609,"concepts":19610},[],[],{"space":19612,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19614,"publishedVersion":62,"revision":44,"locale":29},{"sys":19613},{"type":12,"linkType":13,"id":14},{"sys":19615},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19617},{"url":393,"details":19618,"fileName":399,"contentType":400},{"size":395,"image":19619},{"width":397,"height":398},{"sys":19621,"fields":19624},{"id":19622,"createdAt":19623},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":19625,"slug":19626,"articleIntro":19625,"category":19627},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[19628],{"metadata":19629,"sys":19632,"fields":19639},{"tags":19630,"concepts":19631},[],[],{"space":19633,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19635,"publishedVersion":349,"revision":62,"contentType":19637,"locale":29},{"sys":19634},{"type":12,"linkType":13,"id":14},{"sys":19636},{"id":21,"type":12,"linkType":22},{"sys":19638},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19640,"metaTitle":359,"metaDescription":360,"mainTitle":19641,"subtitle":378,"heroImage":19656,"ctaButton":401,"ctaLink":402},[358],{"data":19642,"content":19643,"nodeType":74},{},[19644,19650],{"data":19645,"content":19646,"nodeType":78},{},[19647],{"data":19648,"marks":19649,"value":370,"nodeType":82},{},[],{"data":19651,"content":19652,"nodeType":87},{},[19653],{"data":19654,"marks":19655,"value":377,"nodeType":82},{},[],{"metadata":19657,"sys":19660,"fields":19665},{"tags":19658,"concepts":19659},[],[],{"space":19661,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19663,"publishedVersion":62,"revision":44,"locale":29},{"sys":19662},{"type":12,"linkType":13,"id":14},{"sys":19664},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19666},{"url":393,"details":19667,"fileName":399,"contentType":400},{"size":395,"image":19668},{"width":397,"height":398},{"sys":19670,"fields":19673},{"id":19671,"createdAt":19672},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":19674,"slug":19675,"articleIntro":19674,"category":19676},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[19677],{"metadata":19678,"sys":19681,"fields":19688},{"tags":19679,"concepts":19680},[],[],{"space":19682,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19684,"publishedVersion":349,"revision":62,"contentType":19686,"locale":29},{"sys":19683},{"type":12,"linkType":13,"id":14},{"sys":19685},{"id":21,"type":12,"linkType":22},{"sys":19687},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19689,"metaTitle":359,"metaDescription":360,"mainTitle":19690,"subtitle":378,"heroImage":19705,"ctaButton":401,"ctaLink":402},[358],{"data":19691,"content":19692,"nodeType":74},{},[19693,19699],{"data":19694,"content":19695,"nodeType":78},{},[19696],{"data":19697,"marks":19698,"value":370,"nodeType":82},{},[],{"data":19700,"content":19701,"nodeType":87},{},[19702],{"data":19703,"marks":19704,"value":377,"nodeType":82},{},[],{"metadata":19706,"sys":19709,"fields":19714},{"tags":19707,"concepts":19708},[],[],{"space":19710,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19712,"publishedVersion":62,"revision":44,"locale":29},{"sys":19711},{"type":12,"linkType":13,"id":14},{"sys":19713},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19715},{"url":393,"details":19716,"fileName":399,"contentType":400},{"size":395,"image":19717},{"width":397,"height":398},{"sys":19719,"fields":19722},{"id":19720,"createdAt":19721},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":19723,"slug":19724,"articleIntro":19723,"category":19725},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[19726],{"metadata":19727,"sys":19730,"fields":19737},{"tags":19728,"concepts":19729},[],[],{"space":19731,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19733,"publishedVersion":349,"revision":62,"contentType":19735,"locale":29},{"sys":19732},{"type":12,"linkType":13,"id":14},{"sys":19734},{"id":21,"type":12,"linkType":22},{"sys":19736},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19738,"metaTitle":359,"metaDescription":360,"mainTitle":19739,"subtitle":378,"heroImage":19754,"ctaButton":401,"ctaLink":402},[358],{"data":19740,"content":19741,"nodeType":74},{},[19742,19748],{"data":19743,"content":19744,"nodeType":78},{},[19745],{"data":19746,"marks":19747,"value":370,"nodeType":82},{},[],{"data":19749,"content":19750,"nodeType":87},{},[19751],{"data":19752,"marks":19753,"value":377,"nodeType":82},{},[],{"metadata":19755,"sys":19758,"fields":19763},{"tags":19756,"concepts":19757},[],[],{"space":19759,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19761,"publishedVersion":62,"revision":44,"locale":29},{"sys":19760},{"type":12,"linkType":13,"id":14},{"sys":19762},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19764},{"url":393,"details":19765,"fileName":399,"contentType":400},{"size":395,"image":19766},{"width":397,"height":398},{"sys":19768,"fields":19771},{"id":19769,"createdAt":19770},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":19772,"slug":19773,"articleIntro":19772,"category":19774},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[19775],{"metadata":19776,"sys":19779,"fields":19786},{"tags":19777,"concepts":19778},[],[],{"space":19780,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19782,"publishedVersion":349,"revision":62,"contentType":19784,"locale":29},{"sys":19781},{"type":12,"linkType":13,"id":14},{"sys":19783},{"id":21,"type":12,"linkType":22},{"sys":19785},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19787,"metaTitle":359,"metaDescription":360,"mainTitle":19788,"subtitle":378,"heroImage":19803,"ctaButton":401,"ctaLink":402},[358],{"data":19789,"content":19790,"nodeType":74},{},[19791,19797],{"data":19792,"content":19793,"nodeType":78},{},[19794],{"data":19795,"marks":19796,"value":370,"nodeType":82},{},[],{"data":19798,"content":19799,"nodeType":87},{},[19800],{"data":19801,"marks":19802,"value":377,"nodeType":82},{},[],{"metadata":19804,"sys":19807,"fields":19812},{"tags":19805,"concepts":19806},[],[],{"space":19808,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19810,"publishedVersion":62,"revision":44,"locale":29},{"sys":19809},{"type":12,"linkType":13,"id":14},{"sys":19811},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19813},{"url":393,"details":19814,"fileName":399,"contentType":400},{"size":395,"image":19815},{"width":397,"height":398},{"sys":19817,"fields":19820},{"id":19818,"createdAt":19819},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":19821,"slug":19822,"articleIntro":-1,"category":19823},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[19824],{"metadata":19825,"sys":19828,"fields":19835},{"tags":19826,"concepts":19827},[],[],{"space":19829,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19831,"publishedVersion":349,"revision":62,"contentType":19833,"locale":29},{"sys":19830},{"type":12,"linkType":13,"id":14},{"sys":19832},{"id":21,"type":12,"linkType":22},{"sys":19834},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19836,"metaTitle":359,"metaDescription":360,"mainTitle":19837,"subtitle":378,"heroImage":19852,"ctaButton":401,"ctaLink":402},[358],{"data":19838,"content":19839,"nodeType":74},{},[19840,19846],{"data":19841,"content":19842,"nodeType":78},{},[19843],{"data":19844,"marks":19845,"value":370,"nodeType":82},{},[],{"data":19847,"content":19848,"nodeType":87},{},[19849],{"data":19850,"marks":19851,"value":377,"nodeType":82},{},[],{"metadata":19853,"sys":19856,"fields":19861},{"tags":19854,"concepts":19855},[],[],{"space":19857,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19859,"publishedVersion":62,"revision":44,"locale":29},{"sys":19858},{"type":12,"linkType":13,"id":14},{"sys":19860},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19862},{"url":393,"details":19863,"fileName":399,"contentType":400},{"size":395,"image":19864},{"width":397,"height":398},{"sys":19866,"fields":19869},{"id":19867,"createdAt":19868},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":19870,"slug":19871,"articleIntro":-1,"category":19872},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[19873],{"metadata":19874,"sys":19877,"fields":19884},{"tags":19875,"concepts":19876},[],[],{"space":19878,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19880,"publishedVersion":349,"revision":62,"contentType":19882,"locale":29},{"sys":19879},{"type":12,"linkType":13,"id":14},{"sys":19881},{"id":21,"type":12,"linkType":22},{"sys":19883},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19885,"metaTitle":359,"metaDescription":360,"mainTitle":19886,"subtitle":378,"heroImage":19901,"ctaButton":401,"ctaLink":402},[358],{"data":19887,"content":19888,"nodeType":74},{},[19889,19895],{"data":19890,"content":19891,"nodeType":78},{},[19892],{"data":19893,"marks":19894,"value":370,"nodeType":82},{},[],{"data":19896,"content":19897,"nodeType":87},{},[19898],{"data":19899,"marks":19900,"value":377,"nodeType":82},{},[],{"metadata":19902,"sys":19905,"fields":19910},{"tags":19903,"concepts":19904},[],[],{"space":19906,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19908,"publishedVersion":62,"revision":44,"locale":29},{"sys":19907},{"type":12,"linkType":13,"id":14},{"sys":19909},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19911},{"url":393,"details":19912,"fileName":399,"contentType":400},{"size":395,"image":19913},{"width":397,"height":398},{"sys":19915,"fields":19918},{"id":19916,"createdAt":19917},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19919,"slug":19920,"articleIntro":19919,"category":19921},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19922],{"metadata":19923,"sys":19926,"fields":19933},{"tags":19924,"concepts":19925},[],[],{"space":19927,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19929,"publishedVersion":349,"revision":62,"contentType":19931,"locale":29},{"sys":19928},{"type":12,"linkType":13,"id":14},{"sys":19930},{"id":21,"type":12,"linkType":22},{"sys":19932},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19934,"metaTitle":359,"metaDescription":360,"mainTitle":19935,"subtitle":378,"heroImage":19950,"ctaButton":401,"ctaLink":402},[358],{"data":19936,"content":19937,"nodeType":74},{},[19938,19944],{"data":19939,"content":19940,"nodeType":78},{},[19941],{"data":19942,"marks":19943,"value":370,"nodeType":82},{},[],{"data":19945,"content":19946,"nodeType":87},{},[19947],{"data":19948,"marks":19949,"value":377,"nodeType":82},{},[],{"metadata":19951,"sys":19954,"fields":19959},{"tags":19952,"concepts":19953},[],[],{"space":19955,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":19957,"publishedVersion":62,"revision":44,"locale":29},{"sys":19956},{"type":12,"linkType":13,"id":14},{"sys":19958},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":19960},{"url":393,"details":19961,"fileName":399,"contentType":400},{"size":395,"image":19962},{"width":397,"height":398},{"sys":19964,"fields":19967},{"id":19965,"createdAt":19966},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":19968,"slug":19969,"articleIntro":19968,"category":19970},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[19971],{"metadata":19972,"sys":19975,"fields":19982},{"tags":19973,"concepts":19974},[],[],{"space":19976,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":19978,"publishedVersion":349,"revision":62,"contentType":19980,"locale":29},{"sys":19977},{"type":12,"linkType":13,"id":14},{"sys":19979},{"id":21,"type":12,"linkType":22},{"sys":19981},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":19983,"metaTitle":359,"metaDescription":360,"mainTitle":19984,"subtitle":378,"heroImage":19999,"ctaButton":401,"ctaLink":402},[358],{"data":19985,"content":19986,"nodeType":74},{},[19987,19993],{"data":19988,"content":19989,"nodeType":78},{},[19990],{"data":19991,"marks":19992,"value":370,"nodeType":82},{},[],{"data":19994,"content":19995,"nodeType":87},{},[19996],{"data":19997,"marks":19998,"value":377,"nodeType":82},{},[],{"metadata":20000,"sys":20003,"fields":20008},{"tags":20001,"concepts":20002},[],[],{"space":20004,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20006,"publishedVersion":62,"revision":44,"locale":29},{"sys":20005},{"type":12,"linkType":13,"id":14},{"sys":20007},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20009},{"url":393,"details":20010,"fileName":399,"contentType":400},{"size":395,"image":20011},{"width":397,"height":398},{"sys":20013,"fields":20016},{"id":20014,"createdAt":20015},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":20017,"slug":20018,"articleIntro":20017,"category":20019},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[20020],{"metadata":20021,"sys":20024,"fields":20031},{"tags":20022,"concepts":20023},[],[],{"space":20025,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20027,"publishedVersion":349,"revision":62,"contentType":20029,"locale":29},{"sys":20026},{"type":12,"linkType":13,"id":14},{"sys":20028},{"id":21,"type":12,"linkType":22},{"sys":20030},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20032,"metaTitle":359,"metaDescription":360,"mainTitle":20033,"subtitle":378,"heroImage":20048,"ctaButton":401,"ctaLink":402},[358],{"data":20034,"content":20035,"nodeType":74},{},[20036,20042],{"data":20037,"content":20038,"nodeType":78},{},[20039],{"data":20040,"marks":20041,"value":370,"nodeType":82},{},[],{"data":20043,"content":20044,"nodeType":87},{},[20045],{"data":20046,"marks":20047,"value":377,"nodeType":82},{},[],{"metadata":20049,"sys":20052,"fields":20057},{"tags":20050,"concepts":20051},[],[],{"space":20053,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20055,"publishedVersion":62,"revision":44,"locale":29},{"sys":20054},{"type":12,"linkType":13,"id":14},{"sys":20056},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20058},{"url":393,"details":20059,"fileName":399,"contentType":400},{"size":395,"image":20060},{"width":397,"height":398},{"sys":20062,"fields":20065},{"id":20063,"createdAt":20064},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":20066,"slug":20067,"articleIntro":20066,"category":20068},"1681 - Autres emprunts","compte-1681-autres-emprunts",[20069],{"metadata":20070,"sys":20073,"fields":20080},{"tags":20071,"concepts":20072},[],[],{"space":20074,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20076,"publishedVersion":349,"revision":62,"contentType":20078,"locale":29},{"sys":20075},{"type":12,"linkType":13,"id":14},{"sys":20077},{"id":21,"type":12,"linkType":22},{"sys":20079},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20081,"metaTitle":359,"metaDescription":360,"mainTitle":20082,"subtitle":378,"heroImage":20097,"ctaButton":401,"ctaLink":402},[358],{"data":20083,"content":20084,"nodeType":74},{},[20085,20091],{"data":20086,"content":20087,"nodeType":78},{},[20088],{"data":20089,"marks":20090,"value":370,"nodeType":82},{},[],{"data":20092,"content":20093,"nodeType":87},{},[20094],{"data":20095,"marks":20096,"value":377,"nodeType":82},{},[],{"metadata":20098,"sys":20101,"fields":20106},{"tags":20099,"concepts":20100},[],[],{"space":20102,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20104,"publishedVersion":62,"revision":44,"locale":29},{"sys":20103},{"type":12,"linkType":13,"id":14},{"sys":20105},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20107},{"url":393,"details":20108,"fileName":399,"contentType":400},{"size":395,"image":20109},{"width":397,"height":398},{"sys":20111,"fields":20114},{"id":20112,"createdAt":20113},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":20115,"slug":20116,"articleIntro":20115,"category":20117},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[20118],{"metadata":20119,"sys":20122,"fields":20129},{"tags":20120,"concepts":20121},[],[],{"space":20123,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20125,"publishedVersion":349,"revision":62,"contentType":20127,"locale":29},{"sys":20124},{"type":12,"linkType":13,"id":14},{"sys":20126},{"id":21,"type":12,"linkType":22},{"sys":20128},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20130,"metaTitle":359,"metaDescription":360,"mainTitle":20131,"subtitle":378,"heroImage":20146,"ctaButton":401,"ctaLink":402},[358],{"data":20132,"content":20133,"nodeType":74},{},[20134,20140],{"data":20135,"content":20136,"nodeType":78},{},[20137],{"data":20138,"marks":20139,"value":370,"nodeType":82},{},[],{"data":20141,"content":20142,"nodeType":87},{},[20143],{"data":20144,"marks":20145,"value":377,"nodeType":82},{},[],{"metadata":20147,"sys":20150,"fields":20155},{"tags":20148,"concepts":20149},[],[],{"space":20151,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20153,"publishedVersion":62,"revision":44,"locale":29},{"sys":20152},{"type":12,"linkType":13,"id":14},{"sys":20154},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20156},{"url":393,"details":20157,"fileName":399,"contentType":400},{"size":395,"image":20158},{"width":397,"height":398},{"sys":20160,"fields":20163},{"id":20161,"createdAt":20162},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":20164,"slug":20165,"articleIntro":20164,"category":20166},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[20167],{"metadata":20168,"sys":20171,"fields":20178},{"tags":20169,"concepts":20170},[],[],{"space":20172,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20174,"publishedVersion":349,"revision":62,"contentType":20176,"locale":29},{"sys":20173},{"type":12,"linkType":13,"id":14},{"sys":20175},{"id":21,"type":12,"linkType":22},{"sys":20177},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20179,"metaTitle":359,"metaDescription":360,"mainTitle":20180,"subtitle":378,"heroImage":20195,"ctaButton":401,"ctaLink":402},[358],{"data":20181,"content":20182,"nodeType":74},{},[20183,20189],{"data":20184,"content":20185,"nodeType":78},{},[20186],{"data":20187,"marks":20188,"value":370,"nodeType":82},{},[],{"data":20190,"content":20191,"nodeType":87},{},[20192],{"data":20193,"marks":20194,"value":377,"nodeType":82},{},[],{"metadata":20196,"sys":20199,"fields":20204},{"tags":20197,"concepts":20198},[],[],{"space":20200,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20202,"publishedVersion":62,"revision":44,"locale":29},{"sys":20201},{"type":12,"linkType":13,"id":14},{"sys":20203},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20205},{"url":393,"details":20206,"fileName":399,"contentType":400},{"size":395,"image":20207},{"width":397,"height":398},{"sys":20209,"fields":20212},{"id":20210,"createdAt":20211},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":20213,"slug":20214,"articleIntro":20213,"category":20215},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[20216],{"metadata":20217,"sys":20220,"fields":20227},{"tags":20218,"concepts":20219},[],[],{"space":20221,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20223,"publishedVersion":349,"revision":62,"contentType":20225,"locale":29},{"sys":20222},{"type":12,"linkType":13,"id":14},{"sys":20224},{"id":21,"type":12,"linkType":22},{"sys":20226},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20228,"metaTitle":359,"metaDescription":360,"mainTitle":20229,"subtitle":378,"heroImage":20244,"ctaButton":401,"ctaLink":402},[358],{"data":20230,"content":20231,"nodeType":74},{},[20232,20238],{"data":20233,"content":20234,"nodeType":78},{},[20235],{"data":20236,"marks":20237,"value":370,"nodeType":82},{},[],{"data":20239,"content":20240,"nodeType":87},{},[20241],{"data":20242,"marks":20243,"value":377,"nodeType":82},{},[],{"metadata":20245,"sys":20248,"fields":20253},{"tags":20246,"concepts":20247},[],[],{"space":20249,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20251,"publishedVersion":62,"revision":44,"locale":29},{"sys":20250},{"type":12,"linkType":13,"id":14},{"sys":20252},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20254},{"url":393,"details":20255,"fileName":399,"contentType":400},{"size":395,"image":20256},{"width":397,"height":398},{"sys":20258,"fields":20261},{"id":20259,"createdAt":20260},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":20262,"slug":20263,"articleIntro":20262,"category":20264},"Compte 508 - Obligations","compte-508-obligations",[20265],{"metadata":20266,"sys":20269,"fields":20276},{"tags":20267,"concepts":20268},[],[],{"space":20270,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20272,"publishedVersion":349,"revision":62,"contentType":20274,"locale":29},{"sys":20271},{"type":12,"linkType":13,"id":14},{"sys":20273},{"id":21,"type":12,"linkType":22},{"sys":20275},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20277,"metaTitle":359,"metaDescription":360,"mainTitle":20278,"subtitle":378,"heroImage":20293,"ctaButton":401,"ctaLink":402},[358],{"data":20279,"content":20280,"nodeType":74},{},[20281,20287],{"data":20282,"content":20283,"nodeType":78},{},[20284],{"data":20285,"marks":20286,"value":370,"nodeType":82},{},[],{"data":20288,"content":20289,"nodeType":87},{},[20290],{"data":20291,"marks":20292,"value":377,"nodeType":82},{},[],{"metadata":20294,"sys":20297,"fields":20302},{"tags":20295,"concepts":20296},[],[],{"space":20298,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20300,"publishedVersion":62,"revision":44,"locale":29},{"sys":20299},{"type":12,"linkType":13,"id":14},{"sys":20301},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20303},{"url":393,"details":20304,"fileName":399,"contentType":400},{"size":395,"image":20305},{"width":397,"height":398},{"sys":20307,"fields":20310},{"id":20308,"createdAt":20309},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":20311,"slug":20312,"articleIntro":20311,"category":20313},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[20314],{"metadata":20315,"sys":20318,"fields":20325},{"tags":20316,"concepts":20317},[],[],{"space":20319,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20321,"publishedVersion":349,"revision":62,"contentType":20323,"locale":29},{"sys":20320},{"type":12,"linkType":13,"id":14},{"sys":20322},{"id":21,"type":12,"linkType":22},{"sys":20324},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20326,"metaTitle":359,"metaDescription":360,"mainTitle":20327,"subtitle":378,"heroImage":20342,"ctaButton":401,"ctaLink":402},[358],{"data":20328,"content":20329,"nodeType":74},{},[20330,20336],{"data":20331,"content":20332,"nodeType":78},{},[20333],{"data":20334,"marks":20335,"value":370,"nodeType":82},{},[],{"data":20337,"content":20338,"nodeType":87},{},[20339],{"data":20340,"marks":20341,"value":377,"nodeType":82},{},[],{"metadata":20343,"sys":20346,"fields":20351},{"tags":20344,"concepts":20345},[],[],{"space":20347,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20349,"publishedVersion":62,"revision":44,"locale":29},{"sys":20348},{"type":12,"linkType":13,"id":14},{"sys":20350},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20352},{"url":393,"details":20353,"fileName":399,"contentType":400},{"size":395,"image":20354},{"width":397,"height":398},{"sys":20356,"fields":20359},{"id":20357,"createdAt":20358},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":20360,"slug":20361,"articleIntro":20362,"category":20363},"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.",[20364],{"metadata":20365,"sys":20368,"fields":20375},{"tags":20366,"concepts":20367},[],[],{"space":20369,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20371,"publishedVersion":349,"revision":62,"contentType":20373,"locale":29},{"sys":20370},{"type":12,"linkType":13,"id":14},{"sys":20372},{"id":21,"type":12,"linkType":22},{"sys":20374},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20376,"metaTitle":359,"metaDescription":360,"mainTitle":20377,"subtitle":378,"heroImage":20392,"ctaButton":401,"ctaLink":402},[358],{"data":20378,"content":20379,"nodeType":74},{},[20380,20386],{"data":20381,"content":20382,"nodeType":78},{},[20383],{"data":20384,"marks":20385,"value":370,"nodeType":82},{},[],{"data":20387,"content":20388,"nodeType":87},{},[20389],{"data":20390,"marks":20391,"value":377,"nodeType":82},{},[],{"metadata":20393,"sys":20396,"fields":20401},{"tags":20394,"concepts":20395},[],[],{"space":20397,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20399,"publishedVersion":62,"revision":44,"locale":29},{"sys":20398},{"type":12,"linkType":13,"id":14},{"sys":20400},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20402},{"url":393,"details":20403,"fileName":399,"contentType":400},{"size":395,"image":20404},{"width":397,"height":398},{"sys":20406,"fields":20409},{"id":20407,"createdAt":20408},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":20410,"slug":20411,"articleIntro":20410,"category":20412},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[20413],{"metadata":20414,"sys":20417,"fields":20424},{"tags":20415,"concepts":20416},[],[],{"space":20418,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20420,"publishedVersion":349,"revision":62,"contentType":20422,"locale":29},{"sys":20419},{"type":12,"linkType":13,"id":14},{"sys":20421},{"id":21,"type":12,"linkType":22},{"sys":20423},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20425,"metaTitle":359,"metaDescription":360,"mainTitle":20426,"subtitle":378,"heroImage":20441,"ctaButton":401,"ctaLink":402},[358],{"data":20427,"content":20428,"nodeType":74},{},[20429,20435],{"data":20430,"content":20431,"nodeType":78},{},[20432],{"data":20433,"marks":20434,"value":370,"nodeType":82},{},[],{"data":20436,"content":20437,"nodeType":87},{},[20438],{"data":20439,"marks":20440,"value":377,"nodeType":82},{},[],{"metadata":20442,"sys":20445,"fields":20450},{"tags":20443,"concepts":20444},[],[],{"space":20446,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20448,"publishedVersion":62,"revision":44,"locale":29},{"sys":20447},{"type":12,"linkType":13,"id":14},{"sys":20449},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20451},{"url":393,"details":20452,"fileName":399,"contentType":400},{"size":395,"image":20453},{"width":397,"height":398},{"sys":20455,"fields":20458},{"id":20456,"createdAt":20457},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20459,"slug":20460,"articleIntro":-1,"category":20461},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20462],{"metadata":20463,"sys":20466,"fields":20473},{"tags":20464,"concepts":20465},[],[],{"space":20467,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20469,"publishedVersion":349,"revision":62,"contentType":20471,"locale":29},{"sys":20468},{"type":12,"linkType":13,"id":14},{"sys":20470},{"id":21,"type":12,"linkType":22},{"sys":20472},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20474,"metaTitle":359,"metaDescription":360,"mainTitle":20475,"subtitle":378,"heroImage":20490,"ctaButton":401,"ctaLink":402},[358],{"data":20476,"content":20477,"nodeType":74},{},[20478,20484],{"data":20479,"content":20480,"nodeType":78},{},[20481],{"data":20482,"marks":20483,"value":370,"nodeType":82},{},[],{"data":20485,"content":20486,"nodeType":87},{},[20487],{"data":20488,"marks":20489,"value":377,"nodeType":82},{},[],{"metadata":20491,"sys":20494,"fields":20499},{"tags":20492,"concepts":20493},[],[],{"space":20495,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20497,"publishedVersion":62,"revision":44,"locale":29},{"sys":20496},{"type":12,"linkType":13,"id":14},{"sys":20498},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20500},{"url":393,"details":20501,"fileName":399,"contentType":400},{"size":395,"image":20502},{"width":397,"height":398},{"sys":20504,"fields":20507},{"id":20505,"createdAt":20506},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":20508,"slug":20509,"articleIntro":20508,"category":20510},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[20511],{"metadata":20512,"sys":20515,"fields":20522},{"tags":20513,"concepts":20514},[],[],{"space":20516,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20518,"publishedVersion":349,"revision":62,"contentType":20520,"locale":29},{"sys":20517},{"type":12,"linkType":13,"id":14},{"sys":20519},{"id":21,"type":12,"linkType":22},{"sys":20521},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20523,"metaTitle":359,"metaDescription":360,"mainTitle":20524,"subtitle":378,"heroImage":20539,"ctaButton":401,"ctaLink":402},[358],{"data":20525,"content":20526,"nodeType":74},{},[20527,20533],{"data":20528,"content":20529,"nodeType":78},{},[20530],{"data":20531,"marks":20532,"value":370,"nodeType":82},{},[],{"data":20534,"content":20535,"nodeType":87},{},[20536],{"data":20537,"marks":20538,"value":377,"nodeType":82},{},[],{"metadata":20540,"sys":20543,"fields":20548},{"tags":20541,"concepts":20542},[],[],{"space":20544,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20546,"publishedVersion":62,"revision":44,"locale":29},{"sys":20545},{"type":12,"linkType":13,"id":14},{"sys":20547},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20549},{"url":393,"details":20550,"fileName":399,"contentType":400},{"size":395,"image":20551},{"width":397,"height":398},{"sys":20553,"fields":20556},{"id":20554,"createdAt":20555},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":20557,"slug":20558,"articleIntro":-1,"category":20559},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[20560],{"metadata":20561,"sys":20564,"fields":20571},{"tags":20562,"concepts":20563},[],[],{"space":20565,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20567,"publishedVersion":349,"revision":62,"contentType":20569,"locale":29},{"sys":20566},{"type":12,"linkType":13,"id":14},{"sys":20568},{"id":21,"type":12,"linkType":22},{"sys":20570},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20572,"metaTitle":359,"metaDescription":360,"mainTitle":20573,"subtitle":378,"heroImage":20588,"ctaButton":401,"ctaLink":402},[358],{"data":20574,"content":20575,"nodeType":74},{},[20576,20582],{"data":20577,"content":20578,"nodeType":78},{},[20579],{"data":20580,"marks":20581,"value":370,"nodeType":82},{},[],{"data":20583,"content":20584,"nodeType":87},{},[20585],{"data":20586,"marks":20587,"value":377,"nodeType":82},{},[],{"metadata":20589,"sys":20592,"fields":20597},{"tags":20590,"concepts":20591},[],[],{"space":20593,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20595,"publishedVersion":62,"revision":44,"locale":29},{"sys":20594},{"type":12,"linkType":13,"id":14},{"sys":20596},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20598},{"url":393,"details":20599,"fileName":399,"contentType":400},{"size":395,"image":20600},{"width":397,"height":398},{"sys":20602,"fields":20605},{"id":20603,"createdAt":20604},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":20606,"slug":20607,"articleIntro":20606,"category":20608},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[20609],{"metadata":20610,"sys":20613,"fields":20620},{"tags":20611,"concepts":20612},[],[],{"space":20614,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20616,"publishedVersion":349,"revision":62,"contentType":20618,"locale":29},{"sys":20615},{"type":12,"linkType":13,"id":14},{"sys":20617},{"id":21,"type":12,"linkType":22},{"sys":20619},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20621,"metaTitle":359,"metaDescription":360,"mainTitle":20622,"subtitle":378,"heroImage":20637,"ctaButton":401,"ctaLink":402},[358],{"data":20623,"content":20624,"nodeType":74},{},[20625,20631],{"data":20626,"content":20627,"nodeType":78},{},[20628],{"data":20629,"marks":20630,"value":370,"nodeType":82},{},[],{"data":20632,"content":20633,"nodeType":87},{},[20634],{"data":20635,"marks":20636,"value":377,"nodeType":82},{},[],{"metadata":20638,"sys":20641,"fields":20646},{"tags":20639,"concepts":20640},[],[],{"space":20642,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20644,"publishedVersion":62,"revision":44,"locale":29},{"sys":20643},{"type":12,"linkType":13,"id":14},{"sys":20645},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20647},{"url":393,"details":20648,"fileName":399,"contentType":400},{"size":395,"image":20649},{"width":397,"height":398},{"sys":20651,"fields":20654},{"id":20652,"createdAt":20653},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20655,"slug":20656,"articleIntro":20655,"category":20657},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20658],{"metadata":20659,"sys":20662,"fields":20669},{"tags":20660,"concepts":20661},[],[],{"space":20663,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20665,"publishedVersion":349,"revision":62,"contentType":20667,"locale":29},{"sys":20664},{"type":12,"linkType":13,"id":14},{"sys":20666},{"id":21,"type":12,"linkType":22},{"sys":20668},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20670,"metaTitle":359,"metaDescription":360,"mainTitle":20671,"subtitle":378,"heroImage":20686,"ctaButton":401,"ctaLink":402},[358],{"data":20672,"content":20673,"nodeType":74},{},[20674,20680],{"data":20675,"content":20676,"nodeType":78},{},[20677],{"data":20678,"marks":20679,"value":370,"nodeType":82},{},[],{"data":20681,"content":20682,"nodeType":87},{},[20683],{"data":20684,"marks":20685,"value":377,"nodeType":82},{},[],{"metadata":20687,"sys":20690,"fields":20695},{"tags":20688,"concepts":20689},[],[],{"space":20691,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20693,"publishedVersion":62,"revision":44,"locale":29},{"sys":20692},{"type":12,"linkType":13,"id":14},{"sys":20694},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20696},{"url":393,"details":20697,"fileName":399,"contentType":400},{"size":395,"image":20698},{"width":397,"height":398},{"sys":20700,"fields":20703},{"id":20701,"createdAt":20702},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":20704,"slug":20705,"articleIntro":20704,"category":20706},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[20707],{"metadata":20708,"sys":20711,"fields":20718},{"tags":20709,"concepts":20710},[],[],{"space":20712,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20714,"publishedVersion":349,"revision":62,"contentType":20716,"locale":29},{"sys":20713},{"type":12,"linkType":13,"id":14},{"sys":20715},{"id":21,"type":12,"linkType":22},{"sys":20717},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20719,"metaTitle":359,"metaDescription":360,"mainTitle":20720,"subtitle":378,"heroImage":20735,"ctaButton":401,"ctaLink":402},[358],{"data":20721,"content":20722,"nodeType":74},{},[20723,20729],{"data":20724,"content":20725,"nodeType":78},{},[20726],{"data":20727,"marks":20728,"value":370,"nodeType":82},{},[],{"data":20730,"content":20731,"nodeType":87},{},[20732],{"data":20733,"marks":20734,"value":377,"nodeType":82},{},[],{"metadata":20736,"sys":20739,"fields":20744},{"tags":20737,"concepts":20738},[],[],{"space":20740,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20742,"publishedVersion":62,"revision":44,"locale":29},{"sys":20741},{"type":12,"linkType":13,"id":14},{"sys":20743},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20745},{"url":393,"details":20746,"fileName":399,"contentType":400},{"size":395,"image":20747},{"width":397,"height":398},{"sys":20749,"fields":20752},{"id":20750,"createdAt":20751},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":20753,"slug":20754,"articleIntro":-1,"category":20755},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[20756],{"metadata":20757,"sys":20760,"fields":20767},{"tags":20758,"concepts":20759},[],[],{"space":20761,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20763,"publishedVersion":349,"revision":62,"contentType":20765,"locale":29},{"sys":20762},{"type":12,"linkType":13,"id":14},{"sys":20764},{"id":21,"type":12,"linkType":22},{"sys":20766},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20768,"metaTitle":359,"metaDescription":360,"mainTitle":20769,"subtitle":378,"heroImage":20784,"ctaButton":401,"ctaLink":402},[358],{"data":20770,"content":20771,"nodeType":74},{},[20772,20778],{"data":20773,"content":20774,"nodeType":78},{},[20775],{"data":20776,"marks":20777,"value":370,"nodeType":82},{},[],{"data":20779,"content":20780,"nodeType":87},{},[20781],{"data":20782,"marks":20783,"value":377,"nodeType":82},{},[],{"metadata":20785,"sys":20788,"fields":20793},{"tags":20786,"concepts":20787},[],[],{"space":20789,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20791,"publishedVersion":62,"revision":44,"locale":29},{"sys":20790},{"type":12,"linkType":13,"id":14},{"sys":20792},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20794},{"url":393,"details":20795,"fileName":399,"contentType":400},{"size":395,"image":20796},{"width":397,"height":398},{"sys":20798,"fields":20801},{"id":20799,"createdAt":20800},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":20802,"slug":20803,"articleIntro":20802,"category":20804},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[20805],{"metadata":20806,"sys":20809,"fields":20816},{"tags":20807,"concepts":20808},[],[],{"space":20810,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20812,"publishedVersion":349,"revision":62,"contentType":20814,"locale":29},{"sys":20811},{"type":12,"linkType":13,"id":14},{"sys":20813},{"id":21,"type":12,"linkType":22},{"sys":20815},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20817,"metaTitle":359,"metaDescription":360,"mainTitle":20818,"subtitle":378,"heroImage":20833,"ctaButton":401,"ctaLink":402},[358],{"data":20819,"content":20820,"nodeType":74},{},[20821,20827],{"data":20822,"content":20823,"nodeType":78},{},[20824],{"data":20825,"marks":20826,"value":370,"nodeType":82},{},[],{"data":20828,"content":20829,"nodeType":87},{},[20830],{"data":20831,"marks":20832,"value":377,"nodeType":82},{},[],{"metadata":20834,"sys":20837,"fields":20842},{"tags":20835,"concepts":20836},[],[],{"space":20838,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20840,"publishedVersion":62,"revision":44,"locale":29},{"sys":20839},{"type":12,"linkType":13,"id":14},{"sys":20841},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20843},{"url":393,"details":20844,"fileName":399,"contentType":400},{"size":395,"image":20845},{"width":397,"height":398},{"sys":20847,"fields":20850},{"id":20848,"createdAt":20849},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":20851,"slug":20852,"articleIntro":20851,"category":20853},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[20854],{"metadata":20855,"sys":20858,"fields":20865},{"tags":20856,"concepts":20857},[],[],{"space":20859,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20861,"publishedVersion":349,"revision":62,"contentType":20863,"locale":29},{"sys":20860},{"type":12,"linkType":13,"id":14},{"sys":20862},{"id":21,"type":12,"linkType":22},{"sys":20864},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20866,"metaTitle":359,"metaDescription":360,"mainTitle":20867,"subtitle":378,"heroImage":20882,"ctaButton":401,"ctaLink":402},[358],{"data":20868,"content":20869,"nodeType":74},{},[20870,20876],{"data":20871,"content":20872,"nodeType":78},{},[20873],{"data":20874,"marks":20875,"value":370,"nodeType":82},{},[],{"data":20877,"content":20878,"nodeType":87},{},[20879],{"data":20880,"marks":20881,"value":377,"nodeType":82},{},[],{"metadata":20883,"sys":20886,"fields":20891},{"tags":20884,"concepts":20885},[],[],{"space":20887,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20889,"publishedVersion":62,"revision":44,"locale":29},{"sys":20888},{"type":12,"linkType":13,"id":14},{"sys":20890},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20892},{"url":393,"details":20893,"fileName":399,"contentType":400},{"size":395,"image":20894},{"width":397,"height":398},{"sys":20896,"fields":20899},{"id":20897,"createdAt":20898},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":20900,"slug":20901,"articleIntro":20900,"category":20902},"Compte 211 - Terrains","compte-211-terrains",[20903],{"metadata":20904,"sys":20907,"fields":20914},{"tags":20905,"concepts":20906},[],[],{"space":20908,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20910,"publishedVersion":349,"revision":62,"contentType":20912,"locale":29},{"sys":20909},{"type":12,"linkType":13,"id":14},{"sys":20911},{"id":21,"type":12,"linkType":22},{"sys":20913},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20915,"metaTitle":359,"metaDescription":360,"mainTitle":20916,"subtitle":378,"heroImage":20931,"ctaButton":401,"ctaLink":402},[358],{"data":20917,"content":20918,"nodeType":74},{},[20919,20925],{"data":20920,"content":20921,"nodeType":78},{},[20922],{"data":20923,"marks":20924,"value":370,"nodeType":82},{},[],{"data":20926,"content":20927,"nodeType":87},{},[20928],{"data":20929,"marks":20930,"value":377,"nodeType":82},{},[],{"metadata":20932,"sys":20935,"fields":20940},{"tags":20933,"concepts":20934},[],[],{"space":20936,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20938,"publishedVersion":62,"revision":44,"locale":29},{"sys":20937},{"type":12,"linkType":13,"id":14},{"sys":20939},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20941},{"url":393,"details":20942,"fileName":399,"contentType":400},{"size":395,"image":20943},{"width":397,"height":398},{"sys":20945,"fields":20948},{"id":20946,"createdAt":20947},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":20949,"slug":20950,"articleIntro":-1,"category":20951},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[20952],{"metadata":20953,"sys":20956,"fields":20963},{"tags":20954,"concepts":20955},[],[],{"space":20957,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":20959,"publishedVersion":349,"revision":62,"contentType":20961,"locale":29},{"sys":20958},{"type":12,"linkType":13,"id":14},{"sys":20960},{"id":21,"type":12,"linkType":22},{"sys":20962},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":20964,"metaTitle":359,"metaDescription":360,"mainTitle":20965,"subtitle":378,"heroImage":20980,"ctaButton":401,"ctaLink":402},[358],{"data":20966,"content":20967,"nodeType":74},{},[20968,20974],{"data":20969,"content":20970,"nodeType":78},{},[20971],{"data":20972,"marks":20973,"value":370,"nodeType":82},{},[],{"data":20975,"content":20976,"nodeType":87},{},[20977],{"data":20978,"marks":20979,"value":377,"nodeType":82},{},[],{"metadata":20981,"sys":20984,"fields":20989},{"tags":20982,"concepts":20983},[],[],{"space":20985,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":20987,"publishedVersion":62,"revision":44,"locale":29},{"sys":20986},{"type":12,"linkType":13,"id":14},{"sys":20988},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":20990},{"url":393,"details":20991,"fileName":399,"contentType":400},{"size":395,"image":20992},{"width":397,"height":398},{"sys":20994,"fields":20997},{"id":20995,"createdAt":20996},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":20998,"slug":20999,"articleIntro":20998,"category":21000},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[21001],{"metadata":21002,"sys":21005,"fields":21012},{"tags":21003,"concepts":21004},[],[],{"space":21006,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21008,"publishedVersion":349,"revision":62,"contentType":21010,"locale":29},{"sys":21007},{"type":12,"linkType":13,"id":14},{"sys":21009},{"id":21,"type":12,"linkType":22},{"sys":21011},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21013,"metaTitle":359,"metaDescription":360,"mainTitle":21014,"subtitle":378,"heroImage":21029,"ctaButton":401,"ctaLink":402},[358],{"data":21015,"content":21016,"nodeType":74},{},[21017,21023],{"data":21018,"content":21019,"nodeType":78},{},[21020],{"data":21021,"marks":21022,"value":370,"nodeType":82},{},[],{"data":21024,"content":21025,"nodeType":87},{},[21026],{"data":21027,"marks":21028,"value":377,"nodeType":82},{},[],{"metadata":21030,"sys":21033,"fields":21038},{"tags":21031,"concepts":21032},[],[],{"space":21034,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21036,"publishedVersion":62,"revision":44,"locale":29},{"sys":21035},{"type":12,"linkType":13,"id":14},{"sys":21037},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21039},{"url":393,"details":21040,"fileName":399,"contentType":400},{"size":395,"image":21041},{"width":397,"height":398},{"sys":21043,"fields":21046},{"id":21044,"createdAt":21045},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":21047,"slug":21048,"articleIntro":21047,"category":21049},"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",[21050],{"metadata":21051,"sys":21054,"fields":21061},{"tags":21052,"concepts":21053},[],[],{"space":21055,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21057,"publishedVersion":349,"revision":62,"contentType":21059,"locale":29},{"sys":21056},{"type":12,"linkType":13,"id":14},{"sys":21058},{"id":21,"type":12,"linkType":22},{"sys":21060},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21062,"metaTitle":359,"metaDescription":360,"mainTitle":21063,"subtitle":378,"heroImage":21078,"ctaButton":401,"ctaLink":402},[358],{"data":21064,"content":21065,"nodeType":74},{},[21066,21072],{"data":21067,"content":21068,"nodeType":78},{},[21069],{"data":21070,"marks":21071,"value":370,"nodeType":82},{},[],{"data":21073,"content":21074,"nodeType":87},{},[21075],{"data":21076,"marks":21077,"value":377,"nodeType":82},{},[],{"metadata":21079,"sys":21082,"fields":21087},{"tags":21080,"concepts":21081},[],[],{"space":21083,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21085,"publishedVersion":62,"revision":44,"locale":29},{"sys":21084},{"type":12,"linkType":13,"id":14},{"sys":21086},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21088},{"url":393,"details":21089,"fileName":399,"contentType":400},{"size":395,"image":21090},{"width":397,"height":398},{"sys":21092,"fields":21095},{"id":21093,"createdAt":21094},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":21096,"slug":21097,"articleIntro":21096,"category":21098},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[21099],{"metadata":21100,"sys":21103,"fields":21110},{"tags":21101,"concepts":21102},[],[],{"space":21104,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21106,"publishedVersion":349,"revision":62,"contentType":21108,"locale":29},{"sys":21105},{"type":12,"linkType":13,"id":14},{"sys":21107},{"id":21,"type":12,"linkType":22},{"sys":21109},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21111,"metaTitle":359,"metaDescription":360,"mainTitle":21112,"subtitle":378,"heroImage":21127,"ctaButton":401,"ctaLink":402},[358],{"data":21113,"content":21114,"nodeType":74},{},[21115,21121],{"data":21116,"content":21117,"nodeType":78},{},[21118],{"data":21119,"marks":21120,"value":370,"nodeType":82},{},[],{"data":21122,"content":21123,"nodeType":87},{},[21124],{"data":21125,"marks":21126,"value":377,"nodeType":82},{},[],{"metadata":21128,"sys":21131,"fields":21136},{"tags":21129,"concepts":21130},[],[],{"space":21132,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21134,"publishedVersion":62,"revision":44,"locale":29},{"sys":21133},{"type":12,"linkType":13,"id":14},{"sys":21135},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21137},{"url":393,"details":21138,"fileName":399,"contentType":400},{"size":395,"image":21139},{"width":397,"height":398},{"sys":21141,"fields":21144},{"id":21142,"createdAt":21143},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":21145,"slug":21146,"articleIntro":21145,"category":21147},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[21148],{"metadata":21149,"sys":21152,"fields":21159},{"tags":21150,"concepts":21151},[],[],{"space":21153,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21155,"publishedVersion":349,"revision":62,"contentType":21157,"locale":29},{"sys":21154},{"type":12,"linkType":13,"id":14},{"sys":21156},{"id":21,"type":12,"linkType":22},{"sys":21158},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21160,"metaTitle":359,"metaDescription":360,"mainTitle":21161,"subtitle":378,"heroImage":21176,"ctaButton":401,"ctaLink":402},[358],{"data":21162,"content":21163,"nodeType":74},{},[21164,21170],{"data":21165,"content":21166,"nodeType":78},{},[21167],{"data":21168,"marks":21169,"value":370,"nodeType":82},{},[],{"data":21171,"content":21172,"nodeType":87},{},[21173],{"data":21174,"marks":21175,"value":377,"nodeType":82},{},[],{"metadata":21177,"sys":21180,"fields":21185},{"tags":21178,"concepts":21179},[],[],{"space":21181,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21183,"publishedVersion":62,"revision":44,"locale":29},{"sys":21182},{"type":12,"linkType":13,"id":14},{"sys":21184},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21186},{"url":393,"details":21187,"fileName":399,"contentType":400},{"size":395,"image":21188},{"width":397,"height":398},{"sys":21190,"fields":21193},{"id":21191,"createdAt":21192},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":21194,"slug":21195,"articleIntro":21194,"category":21196},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[21197],{"metadata":21198,"sys":21201,"fields":21208},{"tags":21199,"concepts":21200},[],[],{"space":21202,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21204,"publishedVersion":349,"revision":62,"contentType":21206,"locale":29},{"sys":21203},{"type":12,"linkType":13,"id":14},{"sys":21205},{"id":21,"type":12,"linkType":22},{"sys":21207},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21209,"metaTitle":359,"metaDescription":360,"mainTitle":21210,"subtitle":378,"heroImage":21225,"ctaButton":401,"ctaLink":402},[358],{"data":21211,"content":21212,"nodeType":74},{},[21213,21219],{"data":21214,"content":21215,"nodeType":78},{},[21216],{"data":21217,"marks":21218,"value":370,"nodeType":82},{},[],{"data":21220,"content":21221,"nodeType":87},{},[21222],{"data":21223,"marks":21224,"value":377,"nodeType":82},{},[],{"metadata":21226,"sys":21229,"fields":21234},{"tags":21227,"concepts":21228},[],[],{"space":21230,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21232,"publishedVersion":62,"revision":44,"locale":29},{"sys":21231},{"type":12,"linkType":13,"id":14},{"sys":21233},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21235},{"url":393,"details":21236,"fileName":399,"contentType":400},{"size":395,"image":21237},{"width":397,"height":398},{"sys":21239,"fields":21242},{"id":21240,"createdAt":21241},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":21243,"slug":21244,"articleIntro":21243,"category":21245},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[21246],{"metadata":21247,"sys":21250,"fields":21257},{"tags":21248,"concepts":21249},[],[],{"space":21251,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21253,"publishedVersion":349,"revision":62,"contentType":21255,"locale":29},{"sys":21252},{"type":12,"linkType":13,"id":14},{"sys":21254},{"id":21,"type":12,"linkType":22},{"sys":21256},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21258,"metaTitle":359,"metaDescription":360,"mainTitle":21259,"subtitle":378,"heroImage":21274,"ctaButton":401,"ctaLink":402},[358],{"data":21260,"content":21261,"nodeType":74},{},[21262,21268],{"data":21263,"content":21264,"nodeType":78},{},[21265],{"data":21266,"marks":21267,"value":370,"nodeType":82},{},[],{"data":21269,"content":21270,"nodeType":87},{},[21271],{"data":21272,"marks":21273,"value":377,"nodeType":82},{},[],{"metadata":21275,"sys":21278,"fields":21283},{"tags":21276,"concepts":21277},[],[],{"space":21279,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21281,"publishedVersion":62,"revision":44,"locale":29},{"sys":21280},{"type":12,"linkType":13,"id":14},{"sys":21282},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21284},{"url":393,"details":21285,"fileName":399,"contentType":400},{"size":395,"image":21286},{"width":397,"height":398},{"sys":21288,"fields":21291},{"id":21289,"createdAt":21290},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":21292,"slug":21293,"articleIntro":21292,"category":21294},"68174 - Créances","compte-68174-creances",[21295],{"metadata":21296,"sys":21299,"fields":21306},{"tags":21297,"concepts":21298},[],[],{"space":21300,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21302,"publishedVersion":349,"revision":62,"contentType":21304,"locale":29},{"sys":21301},{"type":12,"linkType":13,"id":14},{"sys":21303},{"id":21,"type":12,"linkType":22},{"sys":21305},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21307,"metaTitle":359,"metaDescription":360,"mainTitle":21308,"subtitle":378,"heroImage":21323,"ctaButton":401,"ctaLink":402},[358],{"data":21309,"content":21310,"nodeType":74},{},[21311,21317],{"data":21312,"content":21313,"nodeType":78},{},[21314],{"data":21315,"marks":21316,"value":370,"nodeType":82},{},[],{"data":21318,"content":21319,"nodeType":87},{},[21320],{"data":21321,"marks":21322,"value":377,"nodeType":82},{},[],{"metadata":21324,"sys":21327,"fields":21332},{"tags":21325,"concepts":21326},[],[],{"space":21328,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21330,"publishedVersion":62,"revision":44,"locale":29},{"sys":21329},{"type":12,"linkType":13,"id":14},{"sys":21331},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21333},{"url":393,"details":21334,"fileName":399,"contentType":400},{"size":395,"image":21335},{"width":397,"height":398},{"sys":21337,"fields":21340},{"id":21338,"createdAt":21339},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":21341,"slug":21342,"articleIntro":21341,"category":21343},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[21344],{"metadata":21345,"sys":21348,"fields":21355},{"tags":21346,"concepts":21347},[],[],{"space":21349,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21351,"publishedVersion":349,"revision":62,"contentType":21353,"locale":29},{"sys":21350},{"type":12,"linkType":13,"id":14},{"sys":21352},{"id":21,"type":12,"linkType":22},{"sys":21354},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21356,"metaTitle":359,"metaDescription":360,"mainTitle":21357,"subtitle":378,"heroImage":21372,"ctaButton":401,"ctaLink":402},[358],{"data":21358,"content":21359,"nodeType":74},{},[21360,21366],{"data":21361,"content":21362,"nodeType":78},{},[21363],{"data":21364,"marks":21365,"value":370,"nodeType":82},{},[],{"data":21367,"content":21368,"nodeType":87},{},[21369],{"data":21370,"marks":21371,"value":377,"nodeType":82},{},[],{"metadata":21373,"sys":21376,"fields":21381},{"tags":21374,"concepts":21375},[],[],{"space":21377,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21379,"publishedVersion":62,"revision":44,"locale":29},{"sys":21378},{"type":12,"linkType":13,"id":14},{"sys":21380},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21382},{"url":393,"details":21383,"fileName":399,"contentType":400},{"size":395,"image":21384},{"width":397,"height":398},{"sys":21386,"fields":21389},{"id":21387,"createdAt":21388},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":21390,"slug":21391,"articleIntro":21390,"category":21392},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[21393],{"metadata":21394,"sys":21397,"fields":21404},{"tags":21395,"concepts":21396},[],[],{"space":21398,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21400,"publishedVersion":349,"revision":62,"contentType":21402,"locale":29},{"sys":21399},{"type":12,"linkType":13,"id":14},{"sys":21401},{"id":21,"type":12,"linkType":22},{"sys":21403},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21405,"metaTitle":359,"metaDescription":360,"mainTitle":21406,"subtitle":378,"heroImage":21421,"ctaButton":401,"ctaLink":402},[358],{"data":21407,"content":21408,"nodeType":74},{},[21409,21415],{"data":21410,"content":21411,"nodeType":78},{},[21412],{"data":21413,"marks":21414,"value":370,"nodeType":82},{},[],{"data":21416,"content":21417,"nodeType":87},{},[21418],{"data":21419,"marks":21420,"value":377,"nodeType":82},{},[],{"metadata":21422,"sys":21425,"fields":21430},{"tags":21423,"concepts":21424},[],[],{"space":21426,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21428,"publishedVersion":62,"revision":44,"locale":29},{"sys":21427},{"type":12,"linkType":13,"id":14},{"sys":21429},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21431},{"url":393,"details":21432,"fileName":399,"contentType":400},{"size":395,"image":21433},{"width":397,"height":398},{"sys":21435,"fields":21438},{"id":21436,"createdAt":21437},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":21439,"slug":21440,"articleIntro":21439,"category":21441},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[21442],{"metadata":21443,"sys":21446,"fields":21453},{"tags":21444,"concepts":21445},[],[],{"space":21447,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21449,"publishedVersion":349,"revision":62,"contentType":21451,"locale":29},{"sys":21448},{"type":12,"linkType":13,"id":14},{"sys":21450},{"id":21,"type":12,"linkType":22},{"sys":21452},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21454,"metaTitle":359,"metaDescription":360,"mainTitle":21455,"subtitle":378,"heroImage":21470,"ctaButton":401,"ctaLink":402},[358],{"data":21456,"content":21457,"nodeType":74},{},[21458,21464],{"data":21459,"content":21460,"nodeType":78},{},[21461],{"data":21462,"marks":21463,"value":370,"nodeType":82},{},[],{"data":21465,"content":21466,"nodeType":87},{},[21467],{"data":21468,"marks":21469,"value":377,"nodeType":82},{},[],{"metadata":21471,"sys":21474,"fields":21479},{"tags":21472,"concepts":21473},[],[],{"space":21475,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21477,"publishedVersion":62,"revision":44,"locale":29},{"sys":21476},{"type":12,"linkType":13,"id":14},{"sys":21478},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21480},{"url":393,"details":21481,"fileName":399,"contentType":400},{"size":395,"image":21482},{"width":397,"height":398},{"sys":21484,"fields":21487},{"id":21485,"createdAt":21486},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":21488,"slug":21489,"articleIntro":21488,"category":21490},"Compte 6237 - Publications","compte-6237-publications",[21491],{"metadata":21492,"sys":21495,"fields":21502},{"tags":21493,"concepts":21494},[],[],{"space":21496,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21498,"publishedVersion":349,"revision":62,"contentType":21500,"locale":29},{"sys":21497},{"type":12,"linkType":13,"id":14},{"sys":21499},{"id":21,"type":12,"linkType":22},{"sys":21501},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21503,"metaTitle":359,"metaDescription":360,"mainTitle":21504,"subtitle":378,"heroImage":21519,"ctaButton":401,"ctaLink":402},[358],{"data":21505,"content":21506,"nodeType":74},{},[21507,21513],{"data":21508,"content":21509,"nodeType":78},{},[21510],{"data":21511,"marks":21512,"value":370,"nodeType":82},{},[],{"data":21514,"content":21515,"nodeType":87},{},[21516],{"data":21517,"marks":21518,"value":377,"nodeType":82},{},[],{"metadata":21520,"sys":21523,"fields":21528},{"tags":21521,"concepts":21522},[],[],{"space":21524,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21526,"publishedVersion":62,"revision":44,"locale":29},{"sys":21525},{"type":12,"linkType":13,"id":14},{"sys":21527},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21529},{"url":393,"details":21530,"fileName":399,"contentType":400},{"size":395,"image":21531},{"width":397,"height":398},{"sys":21533,"fields":21536},{"id":21534,"createdAt":21535},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":21537,"slug":21538,"articleIntro":21537,"category":21539},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[21540],{"metadata":21541,"sys":21544,"fields":21551},{"tags":21542,"concepts":21543},[],[],{"space":21545,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21547,"publishedVersion":349,"revision":62,"contentType":21549,"locale":29},{"sys":21546},{"type":12,"linkType":13,"id":14},{"sys":21548},{"id":21,"type":12,"linkType":22},{"sys":21550},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21552,"metaTitle":359,"metaDescription":360,"mainTitle":21553,"subtitle":378,"heroImage":21568,"ctaButton":401,"ctaLink":402},[358],{"data":21554,"content":21555,"nodeType":74},{},[21556,21562],{"data":21557,"content":21558,"nodeType":78},{},[21559],{"data":21560,"marks":21561,"value":370,"nodeType":82},{},[],{"data":21563,"content":21564,"nodeType":87},{},[21565],{"data":21566,"marks":21567,"value":377,"nodeType":82},{},[],{"metadata":21569,"sys":21572,"fields":21577},{"tags":21570,"concepts":21571},[],[],{"space":21573,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21575,"publishedVersion":62,"revision":44,"locale":29},{"sys":21574},{"type":12,"linkType":13,"id":14},{"sys":21576},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21578},{"url":393,"details":21579,"fileName":399,"contentType":400},{"size":395,"image":21580},{"width":397,"height":398},{"sys":21582,"fields":21585},{"id":21583,"createdAt":21584},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":21586,"slug":21587,"articleIntro":21586,"category":21588},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[21589],{"metadata":21590,"sys":21593,"fields":21600},{"tags":21591,"concepts":21592},[],[],{"space":21594,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21596,"publishedVersion":349,"revision":62,"contentType":21598,"locale":29},{"sys":21595},{"type":12,"linkType":13,"id":14},{"sys":21597},{"id":21,"type":12,"linkType":22},{"sys":21599},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21601,"metaTitle":359,"metaDescription":360,"mainTitle":21602,"subtitle":378,"heroImage":21617,"ctaButton":401,"ctaLink":402},[358],{"data":21603,"content":21604,"nodeType":74},{},[21605,21611],{"data":21606,"content":21607,"nodeType":78},{},[21608],{"data":21609,"marks":21610,"value":370,"nodeType":82},{},[],{"data":21612,"content":21613,"nodeType":87},{},[21614],{"data":21615,"marks":21616,"value":377,"nodeType":82},{},[],{"metadata":21618,"sys":21621,"fields":21626},{"tags":21619,"concepts":21620},[],[],{"space":21622,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21624,"publishedVersion":62,"revision":44,"locale":29},{"sys":21623},{"type":12,"linkType":13,"id":14},{"sys":21625},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21627},{"url":393,"details":21628,"fileName":399,"contentType":400},{"size":395,"image":21629},{"width":397,"height":398},{"sys":21631,"fields":21634},{"id":21632,"createdAt":21633},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":21635,"slug":21636,"articleIntro":-1,"category":21637},"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",[21638],{"metadata":21639,"sys":21642,"fields":21649},{"tags":21640,"concepts":21641},[],[],{"space":21643,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21645,"publishedVersion":349,"revision":62,"contentType":21647,"locale":29},{"sys":21644},{"type":12,"linkType":13,"id":14},{"sys":21646},{"id":21,"type":12,"linkType":22},{"sys":21648},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21650,"metaTitle":359,"metaDescription":360,"mainTitle":21651,"subtitle":378,"heroImage":21666,"ctaButton":401,"ctaLink":402},[358],{"data":21652,"content":21653,"nodeType":74},{},[21654,21660],{"data":21655,"content":21656,"nodeType":78},{},[21657],{"data":21658,"marks":21659,"value":370,"nodeType":82},{},[],{"data":21661,"content":21662,"nodeType":87},{},[21663],{"data":21664,"marks":21665,"value":377,"nodeType":82},{},[],{"metadata":21667,"sys":21670,"fields":21675},{"tags":21668,"concepts":21669},[],[],{"space":21671,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21673,"publishedVersion":62,"revision":44,"locale":29},{"sys":21672},{"type":12,"linkType":13,"id":14},{"sys":21674},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21676},{"url":393,"details":21677,"fileName":399,"contentType":400},{"size":395,"image":21678},{"width":397,"height":398},{"sys":21680,"fields":21683},{"id":21681,"createdAt":21682},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":21684,"slug":21685,"articleIntro":21684,"category":21686},"Compte 213 - Constructions","compte-213-constructions",[21687],{"metadata":21688,"sys":21691,"fields":21698},{"tags":21689,"concepts":21690},[],[],{"space":21692,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21694,"publishedVersion":349,"revision":62,"contentType":21696,"locale":29},{"sys":21693},{"type":12,"linkType":13,"id":14},{"sys":21695},{"id":21,"type":12,"linkType":22},{"sys":21697},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21699,"metaTitle":359,"metaDescription":360,"mainTitle":21700,"subtitle":378,"heroImage":21715,"ctaButton":401,"ctaLink":402},[358],{"data":21701,"content":21702,"nodeType":74},{},[21703,21709],{"data":21704,"content":21705,"nodeType":78},{},[21706],{"data":21707,"marks":21708,"value":370,"nodeType":82},{},[],{"data":21710,"content":21711,"nodeType":87},{},[21712],{"data":21713,"marks":21714,"value":377,"nodeType":82},{},[],{"metadata":21716,"sys":21719,"fields":21724},{"tags":21717,"concepts":21718},[],[],{"space":21720,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21722,"publishedVersion":62,"revision":44,"locale":29},{"sys":21721},{"type":12,"linkType":13,"id":14},{"sys":21723},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21725},{"url":393,"details":21726,"fileName":399,"contentType":400},{"size":395,"image":21727},{"width":397,"height":398},{"sys":21729,"fields":21732},{"id":21730,"createdAt":21731},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":21733,"slug":21734,"articleIntro":-1,"category":21735},"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",[21736],{"metadata":21737,"sys":21740,"fields":21747},{"tags":21738,"concepts":21739},[],[],{"space":21741,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21743,"publishedVersion":349,"revision":62,"contentType":21745,"locale":29},{"sys":21742},{"type":12,"linkType":13,"id":14},{"sys":21744},{"id":21,"type":12,"linkType":22},{"sys":21746},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21748,"metaTitle":359,"metaDescription":360,"mainTitle":21749,"subtitle":378,"heroImage":21764,"ctaButton":401,"ctaLink":402},[358],{"data":21750,"content":21751,"nodeType":74},{},[21752,21758],{"data":21753,"content":21754,"nodeType":78},{},[21755],{"data":21756,"marks":21757,"value":370,"nodeType":82},{},[],{"data":21759,"content":21760,"nodeType":87},{},[21761],{"data":21762,"marks":21763,"value":377,"nodeType":82},{},[],{"metadata":21765,"sys":21768,"fields":21773},{"tags":21766,"concepts":21767},[],[],{"space":21769,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21771,"publishedVersion":62,"revision":44,"locale":29},{"sys":21770},{"type":12,"linkType":13,"id":14},{"sys":21772},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21774},{"url":393,"details":21775,"fileName":399,"contentType":400},{"size":395,"image":21776},{"width":397,"height":398},{"sys":21778,"fields":21781},{"id":21779,"createdAt":21780},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":21782,"slug":21783,"articleIntro":-1,"category":21784},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[21785],{"metadata":21786,"sys":21789,"fields":21796},{"tags":21787,"concepts":21788},[],[],{"space":21790,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21792,"publishedVersion":349,"revision":62,"contentType":21794,"locale":29},{"sys":21791},{"type":12,"linkType":13,"id":14},{"sys":21793},{"id":21,"type":12,"linkType":22},{"sys":21795},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21797,"metaTitle":359,"metaDescription":360,"mainTitle":21798,"subtitle":378,"heroImage":21813,"ctaButton":401,"ctaLink":402},[358],{"data":21799,"content":21800,"nodeType":74},{},[21801,21807],{"data":21802,"content":21803,"nodeType":78},{},[21804],{"data":21805,"marks":21806,"value":370,"nodeType":82},{},[],{"data":21808,"content":21809,"nodeType":87},{},[21810],{"data":21811,"marks":21812,"value":377,"nodeType":82},{},[],{"metadata":21814,"sys":21817,"fields":21822},{"tags":21815,"concepts":21816},[],[],{"space":21818,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21820,"publishedVersion":62,"revision":44,"locale":29},{"sys":21819},{"type":12,"linkType":13,"id":14},{"sys":21821},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21823},{"url":393,"details":21824,"fileName":399,"contentType":400},{"size":395,"image":21825},{"width":397,"height":398},{"sys":21827,"fields":21830},{"id":21828,"createdAt":21829},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":21831,"slug":21832,"articleIntro":21831,"category":21833},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[21834],{"metadata":21835,"sys":21838,"fields":21845},{"tags":21836,"concepts":21837},[],[],{"space":21839,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21841,"publishedVersion":349,"revision":62,"contentType":21843,"locale":29},{"sys":21840},{"type":12,"linkType":13,"id":14},{"sys":21842},{"id":21,"type":12,"linkType":22},{"sys":21844},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21846,"metaTitle":359,"metaDescription":360,"mainTitle":21847,"subtitle":378,"heroImage":21862,"ctaButton":401,"ctaLink":402},[358],{"data":21848,"content":21849,"nodeType":74},{},[21850,21856],{"data":21851,"content":21852,"nodeType":78},{},[21853],{"data":21854,"marks":21855,"value":370,"nodeType":82},{},[],{"data":21857,"content":21858,"nodeType":87},{},[21859],{"data":21860,"marks":21861,"value":377,"nodeType":82},{},[],{"metadata":21863,"sys":21866,"fields":21871},{"tags":21864,"concepts":21865},[],[],{"space":21867,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21869,"publishedVersion":62,"revision":44,"locale":29},{"sys":21868},{"type":12,"linkType":13,"id":14},{"sys":21870},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21872},{"url":393,"details":21873,"fileName":399,"contentType":400},{"size":395,"image":21874},{"width":397,"height":398},{"sys":21876,"fields":21879},{"id":21877,"createdAt":21878},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":21880,"slug":21881,"articleIntro":21880,"category":21882},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[21883],{"metadata":21884,"sys":21887,"fields":21894},{"tags":21885,"concepts":21886},[],[],{"space":21888,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21890,"publishedVersion":349,"revision":62,"contentType":21892,"locale":29},{"sys":21889},{"type":12,"linkType":13,"id":14},{"sys":21891},{"id":21,"type":12,"linkType":22},{"sys":21893},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21895,"metaTitle":359,"metaDescription":360,"mainTitle":21896,"subtitle":378,"heroImage":21911,"ctaButton":401,"ctaLink":402},[358],{"data":21897,"content":21898,"nodeType":74},{},[21899,21905],{"data":21900,"content":21901,"nodeType":78},{},[21902],{"data":21903,"marks":21904,"value":370,"nodeType":82},{},[],{"data":21906,"content":21907,"nodeType":87},{},[21908],{"data":21909,"marks":21910,"value":377,"nodeType":82},{},[],{"metadata":21912,"sys":21915,"fields":21920},{"tags":21913,"concepts":21914},[],[],{"space":21916,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21918,"publishedVersion":62,"revision":44,"locale":29},{"sys":21917},{"type":12,"linkType":13,"id":14},{"sys":21919},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21921},{"url":393,"details":21922,"fileName":399,"contentType":400},{"size":395,"image":21923},{"width":397,"height":398},{"sys":21925,"fields":21928},{"id":21926,"createdAt":21927},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":21929,"slug":21930,"articleIntro":21929,"category":21931},"1688 - Intérêts courus","compte-1688-interets-courus",[21932],{"metadata":21933,"sys":21936,"fields":21943},{"tags":21934,"concepts":21935},[],[],{"space":21937,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21939,"publishedVersion":349,"revision":62,"contentType":21941,"locale":29},{"sys":21938},{"type":12,"linkType":13,"id":14},{"sys":21940},{"id":21,"type":12,"linkType":22},{"sys":21942},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21944,"metaTitle":359,"metaDescription":360,"mainTitle":21945,"subtitle":378,"heroImage":21960,"ctaButton":401,"ctaLink":402},[358],{"data":21946,"content":21947,"nodeType":74},{},[21948,21954],{"data":21949,"content":21950,"nodeType":78},{},[21951],{"data":21952,"marks":21953,"value":370,"nodeType":82},{},[],{"data":21955,"content":21956,"nodeType":87},{},[21957],{"data":21958,"marks":21959,"value":377,"nodeType":82},{},[],{"metadata":21961,"sys":21964,"fields":21969},{"tags":21962,"concepts":21963},[],[],{"space":21965,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":21967,"publishedVersion":62,"revision":44,"locale":29},{"sys":21966},{"type":12,"linkType":13,"id":14},{"sys":21968},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":21970},{"url":393,"details":21971,"fileName":399,"contentType":400},{"size":395,"image":21972},{"width":397,"height":398},{"sys":21974,"fields":21977},{"id":21975,"createdAt":21976},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":21978,"slug":21979,"articleIntro":21978,"category":21980},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[21981],{"metadata":21982,"sys":21985,"fields":21992},{"tags":21983,"concepts":21984},[],[],{"space":21986,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":21988,"publishedVersion":349,"revision":62,"contentType":21990,"locale":29},{"sys":21987},{"type":12,"linkType":13,"id":14},{"sys":21989},{"id":21,"type":12,"linkType":22},{"sys":21991},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":21993,"metaTitle":359,"metaDescription":360,"mainTitle":21994,"subtitle":378,"heroImage":22009,"ctaButton":401,"ctaLink":402},[358],{"data":21995,"content":21996,"nodeType":74},{},[21997,22003],{"data":21998,"content":21999,"nodeType":78},{},[22000],{"data":22001,"marks":22002,"value":370,"nodeType":82},{},[],{"data":22004,"content":22005,"nodeType":87},{},[22006],{"data":22007,"marks":22008,"value":377,"nodeType":82},{},[],{"metadata":22010,"sys":22013,"fields":22018},{"tags":22011,"concepts":22012},[],[],{"space":22014,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22016,"publishedVersion":62,"revision":44,"locale":29},{"sys":22015},{"type":12,"linkType":13,"id":14},{"sys":22017},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22019},{"url":393,"details":22020,"fileName":399,"contentType":400},{"size":395,"image":22021},{"width":397,"height":398},{"sys":22023,"fields":22026},{"id":22024,"createdAt":22025},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":22027,"slug":22028,"articleIntro":22027,"category":22029},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[22030],{"metadata":22031,"sys":22034,"fields":22041},{"tags":22032,"concepts":22033},[],[],{"space":22035,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22037,"publishedVersion":349,"revision":62,"contentType":22039,"locale":29},{"sys":22036},{"type":12,"linkType":13,"id":14},{"sys":22038},{"id":21,"type":12,"linkType":22},{"sys":22040},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22042,"metaTitle":359,"metaDescription":360,"mainTitle":22043,"subtitle":378,"heroImage":22058,"ctaButton":401,"ctaLink":402},[358],{"data":22044,"content":22045,"nodeType":74},{},[22046,22052],{"data":22047,"content":22048,"nodeType":78},{},[22049],{"data":22050,"marks":22051,"value":370,"nodeType":82},{},[],{"data":22053,"content":22054,"nodeType":87},{},[22055],{"data":22056,"marks":22057,"value":377,"nodeType":82},{},[],{"metadata":22059,"sys":22062,"fields":22067},{"tags":22060,"concepts":22061},[],[],{"space":22063,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22065,"publishedVersion":62,"revision":44,"locale":29},{"sys":22064},{"type":12,"linkType":13,"id":14},{"sys":22066},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22068},{"url":393,"details":22069,"fileName":399,"contentType":400},{"size":395,"image":22070},{"width":397,"height":398},{"sys":22072,"fields":22075},{"id":22073,"createdAt":22074},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":22076,"slug":22077,"articleIntro":22076,"category":22078},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[22079],{"metadata":22080,"sys":22083,"fields":22090},{"tags":22081,"concepts":22082},[],[],{"space":22084,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22086,"publishedVersion":349,"revision":62,"contentType":22088,"locale":29},{"sys":22085},{"type":12,"linkType":13,"id":14},{"sys":22087},{"id":21,"type":12,"linkType":22},{"sys":22089},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22091,"metaTitle":359,"metaDescription":360,"mainTitle":22092,"subtitle":378,"heroImage":22107,"ctaButton":401,"ctaLink":402},[358],{"data":22093,"content":22094,"nodeType":74},{},[22095,22101],{"data":22096,"content":22097,"nodeType":78},{},[22098],{"data":22099,"marks":22100,"value":370,"nodeType":82},{},[],{"data":22102,"content":22103,"nodeType":87},{},[22104],{"data":22105,"marks":22106,"value":377,"nodeType":82},{},[],{"metadata":22108,"sys":22111,"fields":22116},{"tags":22109,"concepts":22110},[],[],{"space":22112,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22114,"publishedVersion":62,"revision":44,"locale":29},{"sys":22113},{"type":12,"linkType":13,"id":14},{"sys":22115},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22117},{"url":393,"details":22118,"fileName":399,"contentType":400},{"size":395,"image":22119},{"width":397,"height":398},{"sys":22121,"fields":22124},{"id":22122,"createdAt":22123},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":22125,"slug":22126,"articleIntro":-1,"category":22127},"Compte 512 - Banques","compte-512-banques",[22128],{"metadata":22129,"sys":22132,"fields":22139},{"tags":22130,"concepts":22131},[],[],{"space":22133,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22135,"publishedVersion":349,"revision":62,"contentType":22137,"locale":29},{"sys":22134},{"type":12,"linkType":13,"id":14},{"sys":22136},{"id":21,"type":12,"linkType":22},{"sys":22138},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22140,"metaTitle":359,"metaDescription":360,"mainTitle":22141,"subtitle":378,"heroImage":22156,"ctaButton":401,"ctaLink":402},[358],{"data":22142,"content":22143,"nodeType":74},{},[22144,22150],{"data":22145,"content":22146,"nodeType":78},{},[22147],{"data":22148,"marks":22149,"value":370,"nodeType":82},{},[],{"data":22151,"content":22152,"nodeType":87},{},[22153],{"data":22154,"marks":22155,"value":377,"nodeType":82},{},[],{"metadata":22157,"sys":22160,"fields":22165},{"tags":22158,"concepts":22159},[],[],{"space":22161,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22163,"publishedVersion":62,"revision":44,"locale":29},{"sys":22162},{"type":12,"linkType":13,"id":14},{"sys":22164},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22166},{"url":393,"details":22167,"fileName":399,"contentType":400},{"size":395,"image":22168},{"width":397,"height":398},{"sys":22170,"fields":22173},{"id":22171,"createdAt":22172},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":22174,"slug":22175,"articleIntro":22174,"category":22176},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[22177],{"metadata":22178,"sys":22181,"fields":22188},{"tags":22179,"concepts":22180},[],[],{"space":22182,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22184,"publishedVersion":349,"revision":62,"contentType":22186,"locale":29},{"sys":22183},{"type":12,"linkType":13,"id":14},{"sys":22185},{"id":21,"type":12,"linkType":22},{"sys":22187},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22189,"metaTitle":359,"metaDescription":360,"mainTitle":22190,"subtitle":378,"heroImage":22205,"ctaButton":401,"ctaLink":402},[358],{"data":22191,"content":22192,"nodeType":74},{},[22193,22199],{"data":22194,"content":22195,"nodeType":78},{},[22196],{"data":22197,"marks":22198,"value":370,"nodeType":82},{},[],{"data":22200,"content":22201,"nodeType":87},{},[22202],{"data":22203,"marks":22204,"value":377,"nodeType":82},{},[],{"metadata":22206,"sys":22209,"fields":22214},{"tags":22207,"concepts":22208},[],[],{"space":22210,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22212,"publishedVersion":62,"revision":44,"locale":29},{"sys":22211},{"type":12,"linkType":13,"id":14},{"sys":22213},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22215},{"url":393,"details":22216,"fileName":399,"contentType":400},{"size":395,"image":22217},{"width":397,"height":398},{"sys":22219,"fields":22222},{"id":22220,"createdAt":22221},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":22223,"slug":22224,"articleIntro":22223,"category":22225},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[22226],{"metadata":22227,"sys":22230,"fields":22237},{"tags":22228,"concepts":22229},[],[],{"space":22231,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22233,"publishedVersion":349,"revision":62,"contentType":22235,"locale":29},{"sys":22232},{"type":12,"linkType":13,"id":14},{"sys":22234},{"id":21,"type":12,"linkType":22},{"sys":22236},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22238,"metaTitle":359,"metaDescription":360,"mainTitle":22239,"subtitle":378,"heroImage":22254,"ctaButton":401,"ctaLink":402},[358],{"data":22240,"content":22241,"nodeType":74},{},[22242,22248],{"data":22243,"content":22244,"nodeType":78},{},[22245],{"data":22246,"marks":22247,"value":370,"nodeType":82},{},[],{"data":22249,"content":22250,"nodeType":87},{},[22251],{"data":22252,"marks":22253,"value":377,"nodeType":82},{},[],{"metadata":22255,"sys":22258,"fields":22263},{"tags":22256,"concepts":22257},[],[],{"space":22259,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22261,"publishedVersion":62,"revision":44,"locale":29},{"sys":22260},{"type":12,"linkType":13,"id":14},{"sys":22262},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22264},{"url":393,"details":22265,"fileName":399,"contentType":400},{"size":395,"image":22266},{"width":397,"height":398},{"sys":22268,"fields":22271},{"id":22269,"createdAt":22270},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":22272,"slug":22273,"articleIntro":22272,"category":22274},"2611 - Actions","compte-2611-actions",[22275],{"metadata":22276,"sys":22279,"fields":22286},{"tags":22277,"concepts":22278},[],[],{"space":22280,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22282,"publishedVersion":349,"revision":62,"contentType":22284,"locale":29},{"sys":22281},{"type":12,"linkType":13,"id":14},{"sys":22283},{"id":21,"type":12,"linkType":22},{"sys":22285},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22287,"metaTitle":359,"metaDescription":360,"mainTitle":22288,"subtitle":378,"heroImage":22303,"ctaButton":401,"ctaLink":402},[358],{"data":22289,"content":22290,"nodeType":74},{},[22291,22297],{"data":22292,"content":22293,"nodeType":78},{},[22294],{"data":22295,"marks":22296,"value":370,"nodeType":82},{},[],{"data":22298,"content":22299,"nodeType":87},{},[22300],{"data":22301,"marks":22302,"value":377,"nodeType":82},{},[],{"metadata":22304,"sys":22307,"fields":22312},{"tags":22305,"concepts":22306},[],[],{"space":22308,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22310,"publishedVersion":62,"revision":44,"locale":29},{"sys":22309},{"type":12,"linkType":13,"id":14},{"sys":22311},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22313},{"url":393,"details":22314,"fileName":399,"contentType":400},{"size":395,"image":22315},{"width":397,"height":398},{"sys":22317,"fields":22320},{"id":22318,"createdAt":22319},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":22321,"slug":22322,"articleIntro":22321,"category":22323},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[22324],{"metadata":22325,"sys":22328,"fields":22335},{"tags":22326,"concepts":22327},[],[],{"space":22329,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22331,"publishedVersion":349,"revision":62,"contentType":22333,"locale":29},{"sys":22330},{"type":12,"linkType":13,"id":14},{"sys":22332},{"id":21,"type":12,"linkType":22},{"sys":22334},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22336,"metaTitle":359,"metaDescription":360,"mainTitle":22337,"subtitle":378,"heroImage":22352,"ctaButton":401,"ctaLink":402},[358],{"data":22338,"content":22339,"nodeType":74},{},[22340,22346],{"data":22341,"content":22342,"nodeType":78},{},[22343],{"data":22344,"marks":22345,"value":370,"nodeType":82},{},[],{"data":22347,"content":22348,"nodeType":87},{},[22349],{"data":22350,"marks":22351,"value":377,"nodeType":82},{},[],{"metadata":22353,"sys":22356,"fields":22361},{"tags":22354,"concepts":22355},[],[],{"space":22357,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22359,"publishedVersion":62,"revision":44,"locale":29},{"sys":22358},{"type":12,"linkType":13,"id":14},{"sys":22360},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22362},{"url":393,"details":22363,"fileName":399,"contentType":400},{"size":395,"image":22364},{"width":397,"height":398},{"sys":22366,"fields":22369},{"id":22367,"createdAt":22368},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":22370,"slug":22371,"articleIntro":22370,"category":22372},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[22373],{"metadata":22374,"sys":22377,"fields":22384},{"tags":22375,"concepts":22376},[],[],{"space":22378,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22380,"publishedVersion":349,"revision":62,"contentType":22382,"locale":29},{"sys":22379},{"type":12,"linkType":13,"id":14},{"sys":22381},{"id":21,"type":12,"linkType":22},{"sys":22383},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22385,"metaTitle":359,"metaDescription":360,"mainTitle":22386,"subtitle":378,"heroImage":22401,"ctaButton":401,"ctaLink":402},[358],{"data":22387,"content":22388,"nodeType":74},{},[22389,22395],{"data":22390,"content":22391,"nodeType":78},{},[22392],{"data":22393,"marks":22394,"value":370,"nodeType":82},{},[],{"data":22396,"content":22397,"nodeType":87},{},[22398],{"data":22399,"marks":22400,"value":377,"nodeType":82},{},[],{"metadata":22402,"sys":22405,"fields":22410},{"tags":22403,"concepts":22404},[],[],{"space":22406,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22408,"publishedVersion":62,"revision":44,"locale":29},{"sys":22407},{"type":12,"linkType":13,"id":14},{"sys":22409},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22411},{"url":393,"details":22412,"fileName":399,"contentType":400},{"size":395,"image":22413},{"width":397,"height":398},{"sys":22415,"fields":22418},{"id":22416,"createdAt":22417},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22419,"slug":22420,"articleIntro":22419,"category":22421},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22422],{"metadata":22423,"sys":22426,"fields":22433},{"tags":22424,"concepts":22425},[],[],{"space":22427,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22429,"publishedVersion":349,"revision":62,"contentType":22431,"locale":29},{"sys":22428},{"type":12,"linkType":13,"id":14},{"sys":22430},{"id":21,"type":12,"linkType":22},{"sys":22432},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22434,"metaTitle":359,"metaDescription":360,"mainTitle":22435,"subtitle":378,"heroImage":22450,"ctaButton":401,"ctaLink":402},[358],{"data":22436,"content":22437,"nodeType":74},{},[22438,22444],{"data":22439,"content":22440,"nodeType":78},{},[22441],{"data":22442,"marks":22443,"value":370,"nodeType":82},{},[],{"data":22445,"content":22446,"nodeType":87},{},[22447],{"data":22448,"marks":22449,"value":377,"nodeType":82},{},[],{"metadata":22451,"sys":22454,"fields":22459},{"tags":22452,"concepts":22453},[],[],{"space":22455,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22457,"publishedVersion":62,"revision":44,"locale":29},{"sys":22456},{"type":12,"linkType":13,"id":14},{"sys":22458},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22460},{"url":393,"details":22461,"fileName":399,"contentType":400},{"size":395,"image":22462},{"width":397,"height":398},{"sys":22464,"fields":22467},{"id":22465,"createdAt":22466},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":22468,"slug":22469,"articleIntro":-1,"category":22470},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[22471],{"metadata":22472,"sys":22475,"fields":22482},{"tags":22473,"concepts":22474},[],[],{"space":22476,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22478,"publishedVersion":349,"revision":62,"contentType":22480,"locale":29},{"sys":22477},{"type":12,"linkType":13,"id":14},{"sys":22479},{"id":21,"type":12,"linkType":22},{"sys":22481},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22483,"metaTitle":359,"metaDescription":360,"mainTitle":22484,"subtitle":378,"heroImage":22499,"ctaButton":401,"ctaLink":402},[358],{"data":22485,"content":22486,"nodeType":74},{},[22487,22493],{"data":22488,"content":22489,"nodeType":78},{},[22490],{"data":22491,"marks":22492,"value":370,"nodeType":82},{},[],{"data":22494,"content":22495,"nodeType":87},{},[22496],{"data":22497,"marks":22498,"value":377,"nodeType":82},{},[],{"metadata":22500,"sys":22503,"fields":22508},{"tags":22501,"concepts":22502},[],[],{"space":22504,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22506,"publishedVersion":62,"revision":44,"locale":29},{"sys":22505},{"type":12,"linkType":13,"id":14},{"sys":22507},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22509},{"url":393,"details":22510,"fileName":399,"contentType":400},{"size":395,"image":22511},{"width":397,"height":398},{"sys":22513,"fields":22516},{"id":22514,"createdAt":22515},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":22517,"slug":22518,"articleIntro":22517,"category":22519},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[22520],{"metadata":22521,"sys":22524,"fields":22531},{"tags":22522,"concepts":22523},[],[],{"space":22525,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22527,"publishedVersion":349,"revision":62,"contentType":22529,"locale":29},{"sys":22526},{"type":12,"linkType":13,"id":14},{"sys":22528},{"id":21,"type":12,"linkType":22},{"sys":22530},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22532,"metaTitle":359,"metaDescription":360,"mainTitle":22533,"subtitle":378,"heroImage":22548,"ctaButton":401,"ctaLink":402},[358],{"data":22534,"content":22535,"nodeType":74},{},[22536,22542],{"data":22537,"content":22538,"nodeType":78},{},[22539],{"data":22540,"marks":22541,"value":370,"nodeType":82},{},[],{"data":22543,"content":22544,"nodeType":87},{},[22545],{"data":22546,"marks":22547,"value":377,"nodeType":82},{},[],{"metadata":22549,"sys":22552,"fields":22557},{"tags":22550,"concepts":22551},[],[],{"space":22553,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22555,"publishedVersion":62,"revision":44,"locale":29},{"sys":22554},{"type":12,"linkType":13,"id":14},{"sys":22556},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22558},{"url":393,"details":22559,"fileName":399,"contentType":400},{"size":395,"image":22560},{"width":397,"height":398},{"sys":22562,"fields":22565},{"id":22563,"createdAt":22564},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":22566,"slug":22567,"articleIntro":-1,"category":22568},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[22569],{"metadata":22570,"sys":22573,"fields":22580},{"tags":22571,"concepts":22572},[],[],{"space":22574,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22576,"publishedVersion":349,"revision":62,"contentType":22578,"locale":29},{"sys":22575},{"type":12,"linkType":13,"id":14},{"sys":22577},{"id":21,"type":12,"linkType":22},{"sys":22579},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22581,"metaTitle":359,"metaDescription":360,"mainTitle":22582,"subtitle":378,"heroImage":22597,"ctaButton":401,"ctaLink":402},[358],{"data":22583,"content":22584,"nodeType":74},{},[22585,22591],{"data":22586,"content":22587,"nodeType":78},{},[22588],{"data":22589,"marks":22590,"value":370,"nodeType":82},{},[],{"data":22592,"content":22593,"nodeType":87},{},[22594],{"data":22595,"marks":22596,"value":377,"nodeType":82},{},[],{"metadata":22598,"sys":22601,"fields":22606},{"tags":22599,"concepts":22600},[],[],{"space":22602,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22604,"publishedVersion":62,"revision":44,"locale":29},{"sys":22603},{"type":12,"linkType":13,"id":14},{"sys":22605},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22607},{"url":393,"details":22608,"fileName":399,"contentType":400},{"size":395,"image":22609},{"width":397,"height":398},{"sys":22611,"fields":22614},{"id":22612,"createdAt":22613},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":22615,"slug":22616,"articleIntro":22615,"category":22617},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[22618],{"metadata":22619,"sys":22622,"fields":22629},{"tags":22620,"concepts":22621},[],[],{"space":22623,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22625,"publishedVersion":349,"revision":62,"contentType":22627,"locale":29},{"sys":22624},{"type":12,"linkType":13,"id":14},{"sys":22626},{"id":21,"type":12,"linkType":22},{"sys":22628},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22630,"metaTitle":359,"metaDescription":360,"mainTitle":22631,"subtitle":378,"heroImage":22646,"ctaButton":401,"ctaLink":402},[358],{"data":22632,"content":22633,"nodeType":74},{},[22634,22640],{"data":22635,"content":22636,"nodeType":78},{},[22637],{"data":22638,"marks":22639,"value":370,"nodeType":82},{},[],{"data":22641,"content":22642,"nodeType":87},{},[22643],{"data":22644,"marks":22645,"value":377,"nodeType":82},{},[],{"metadata":22647,"sys":22650,"fields":22655},{"tags":22648,"concepts":22649},[],[],{"space":22651,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22653,"publishedVersion":62,"revision":44,"locale":29},{"sys":22652},{"type":12,"linkType":13,"id":14},{"sys":22654},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22656},{"url":393,"details":22657,"fileName":399,"contentType":400},{"size":395,"image":22658},{"width":397,"height":398},{"sys":22660,"fields":22663},{"id":22661,"createdAt":22662},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":22664,"slug":22665,"articleIntro":22664,"category":22666},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[22667],{"metadata":22668,"sys":22671,"fields":22678},{"tags":22669,"concepts":22670},[],[],{"space":22672,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22674,"publishedVersion":349,"revision":62,"contentType":22676,"locale":29},{"sys":22673},{"type":12,"linkType":13,"id":14},{"sys":22675},{"id":21,"type":12,"linkType":22},{"sys":22677},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22679,"metaTitle":359,"metaDescription":360,"mainTitle":22680,"subtitle":378,"heroImage":22695,"ctaButton":401,"ctaLink":402},[358],{"data":22681,"content":22682,"nodeType":74},{},[22683,22689],{"data":22684,"content":22685,"nodeType":78},{},[22686],{"data":22687,"marks":22688,"value":370,"nodeType":82},{},[],{"data":22690,"content":22691,"nodeType":87},{},[22692],{"data":22693,"marks":22694,"value":377,"nodeType":82},{},[],{"metadata":22696,"sys":22699,"fields":22704},{"tags":22697,"concepts":22698},[],[],{"space":22700,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22702,"publishedVersion":62,"revision":44,"locale":29},{"sys":22701},{"type":12,"linkType":13,"id":14},{"sys":22703},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22705},{"url":393,"details":22706,"fileName":399,"contentType":400},{"size":395,"image":22707},{"width":397,"height":398},{"sys":22709,"fields":22711},{"id":22710,"createdAt":16780},"7GH5W3gIeo0kaxv4wDjiev",{"title":22712,"slug":22713,"articleIntro":22712,"category":22714},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[22715],{"metadata":22716,"sys":22719,"fields":22726},{"tags":22717,"concepts":22718},[],[],{"space":22720,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22722,"publishedVersion":349,"revision":62,"contentType":22724,"locale":29},{"sys":22721},{"type":12,"linkType":13,"id":14},{"sys":22723},{"id":21,"type":12,"linkType":22},{"sys":22725},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22727,"metaTitle":359,"metaDescription":360,"mainTitle":22728,"subtitle":378,"heroImage":22743,"ctaButton":401,"ctaLink":402},[358],{"data":22729,"content":22730,"nodeType":74},{},[22731,22737],{"data":22732,"content":22733,"nodeType":78},{},[22734],{"data":22735,"marks":22736,"value":370,"nodeType":82},{},[],{"data":22738,"content":22739,"nodeType":87},{},[22740],{"data":22741,"marks":22742,"value":377,"nodeType":82},{},[],{"metadata":22744,"sys":22747,"fields":22752},{"tags":22745,"concepts":22746},[],[],{"space":22748,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22750,"publishedVersion":62,"revision":44,"locale":29},{"sys":22749},{"type":12,"linkType":13,"id":14},{"sys":22751},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22753},{"url":393,"details":22754,"fileName":399,"contentType":400},{"size":395,"image":22755},{"width":397,"height":398},{"sys":22757,"fields":22760},{"id":22758,"createdAt":22759},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":22761,"slug":22762,"articleIntro":22761,"category":22763},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[22764],{"metadata":22765,"sys":22768,"fields":22775},{"tags":22766,"concepts":22767},[],[],{"space":22769,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22771,"publishedVersion":349,"revision":62,"contentType":22773,"locale":29},{"sys":22770},{"type":12,"linkType":13,"id":14},{"sys":22772},{"id":21,"type":12,"linkType":22},{"sys":22774},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22776,"metaTitle":359,"metaDescription":360,"mainTitle":22777,"subtitle":378,"heroImage":22792,"ctaButton":401,"ctaLink":402},[358],{"data":22778,"content":22779,"nodeType":74},{},[22780,22786],{"data":22781,"content":22782,"nodeType":78},{},[22783],{"data":22784,"marks":22785,"value":370,"nodeType":82},{},[],{"data":22787,"content":22788,"nodeType":87},{},[22789],{"data":22790,"marks":22791,"value":377,"nodeType":82},{},[],{"metadata":22793,"sys":22796,"fields":22801},{"tags":22794,"concepts":22795},[],[],{"space":22797,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22799,"publishedVersion":62,"revision":44,"locale":29},{"sys":22798},{"type":12,"linkType":13,"id":14},{"sys":22800},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22802},{"url":393,"details":22803,"fileName":399,"contentType":400},{"size":395,"image":22804},{"width":397,"height":398},{"sys":22806,"fields":22809},{"id":22807,"createdAt":22808},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":22810,"slug":22811,"articleIntro":22812,"category":22813},"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.",[22814],{"metadata":22815,"sys":22818,"fields":22825},{"tags":22816,"concepts":22817},[],[],{"space":22819,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22821,"publishedVersion":349,"revision":62,"contentType":22823,"locale":29},{"sys":22820},{"type":12,"linkType":13,"id":14},{"sys":22822},{"id":21,"type":12,"linkType":22},{"sys":22824},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22826,"metaTitle":359,"metaDescription":360,"mainTitle":22827,"subtitle":378,"heroImage":22842,"ctaButton":401,"ctaLink":402},[358],{"data":22828,"content":22829,"nodeType":74},{},[22830,22836],{"data":22831,"content":22832,"nodeType":78},{},[22833],{"data":22834,"marks":22835,"value":370,"nodeType":82},{},[],{"data":22837,"content":22838,"nodeType":87},{},[22839],{"data":22840,"marks":22841,"value":377,"nodeType":82},{},[],{"metadata":22843,"sys":22846,"fields":22851},{"tags":22844,"concepts":22845},[],[],{"space":22847,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22849,"publishedVersion":62,"revision":44,"locale":29},{"sys":22848},{"type":12,"linkType":13,"id":14},{"sys":22850},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22852},{"url":393,"details":22853,"fileName":399,"contentType":400},{"size":395,"image":22854},{"width":397,"height":398},{"sys":22856,"fields":22859},{"id":22857,"createdAt":22858},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":22860,"slug":22861,"articleIntro":22860,"category":22862},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[22863],{"metadata":22864,"sys":22867,"fields":22874},{"tags":22865,"concepts":22866},[],[],{"space":22868,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22870,"publishedVersion":349,"revision":62,"contentType":22872,"locale":29},{"sys":22869},{"type":12,"linkType":13,"id":14},{"sys":22871},{"id":21,"type":12,"linkType":22},{"sys":22873},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22875,"metaTitle":359,"metaDescription":360,"mainTitle":22876,"subtitle":378,"heroImage":22891,"ctaButton":401,"ctaLink":402},[358],{"data":22877,"content":22878,"nodeType":74},{},[22879,22885],{"data":22880,"content":22881,"nodeType":78},{},[22882],{"data":22883,"marks":22884,"value":370,"nodeType":82},{},[],{"data":22886,"content":22887,"nodeType":87},{},[22888],{"data":22889,"marks":22890,"value":377,"nodeType":82},{},[],{"metadata":22892,"sys":22895,"fields":22900},{"tags":22893,"concepts":22894},[],[],{"space":22896,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22898,"publishedVersion":62,"revision":44,"locale":29},{"sys":22897},{"type":12,"linkType":13,"id":14},{"sys":22899},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22901},{"url":393,"details":22902,"fileName":399,"contentType":400},{"size":395,"image":22903},{"width":397,"height":398},{"sys":22905,"fields":22908},{"id":22906,"createdAt":22907},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":22909,"slug":22910,"articleIntro":-1,"category":22911},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[22912],{"metadata":22913,"sys":22916,"fields":22923},{"tags":22914,"concepts":22915},[],[],{"space":22917,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22919,"publishedVersion":349,"revision":62,"contentType":22921,"locale":29},{"sys":22918},{"type":12,"linkType":13,"id":14},{"sys":22920},{"id":21,"type":12,"linkType":22},{"sys":22922},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22924,"metaTitle":359,"metaDescription":360,"mainTitle":22925,"subtitle":378,"heroImage":22940,"ctaButton":401,"ctaLink":402},[358],{"data":22926,"content":22927,"nodeType":74},{},[22928,22934],{"data":22929,"content":22930,"nodeType":78},{},[22931],{"data":22932,"marks":22933,"value":370,"nodeType":82},{},[],{"data":22935,"content":22936,"nodeType":87},{},[22937],{"data":22938,"marks":22939,"value":377,"nodeType":82},{},[],{"metadata":22941,"sys":22944,"fields":22949},{"tags":22942,"concepts":22943},[],[],{"space":22945,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22947,"publishedVersion":62,"revision":44,"locale":29},{"sys":22946},{"type":12,"linkType":13,"id":14},{"sys":22948},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22950},{"url":393,"details":22951,"fileName":399,"contentType":400},{"size":395,"image":22952},{"width":397,"height":398},{"sys":22954,"fields":22957},{"id":22955,"createdAt":22956},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":22958,"slug":22959,"articleIntro":22958,"category":22960},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[22961],{"metadata":22962,"sys":22965,"fields":22972},{"tags":22963,"concepts":22964},[],[],{"space":22966,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":22968,"publishedVersion":349,"revision":62,"contentType":22970,"locale":29},{"sys":22967},{"type":12,"linkType":13,"id":14},{"sys":22969},{"id":21,"type":12,"linkType":22},{"sys":22971},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":22973,"metaTitle":359,"metaDescription":360,"mainTitle":22974,"subtitle":378,"heroImage":22989,"ctaButton":401,"ctaLink":402},[358],{"data":22975,"content":22976,"nodeType":74},{},[22977,22983],{"data":22978,"content":22979,"nodeType":78},{},[22980],{"data":22981,"marks":22982,"value":370,"nodeType":82},{},[],{"data":22984,"content":22985,"nodeType":87},{},[22986],{"data":22987,"marks":22988,"value":377,"nodeType":82},{},[],{"metadata":22990,"sys":22993,"fields":22998},{"tags":22991,"concepts":22992},[],[],{"space":22994,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":22996,"publishedVersion":62,"revision":44,"locale":29},{"sys":22995},{"type":12,"linkType":13,"id":14},{"sys":22997},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":22999},{"url":393,"details":23000,"fileName":399,"contentType":400},{"size":395,"image":23001},{"width":397,"height":398},{"sys":23003,"fields":23006},{"id":23004,"createdAt":23005},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":23007,"slug":23008,"articleIntro":23007,"category":23009},"4686 - Charges à payer","compte-4686-charges-a-payer",[23010],{"metadata":23011,"sys":23014,"fields":23021},{"tags":23012,"concepts":23013},[],[],{"space":23015,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23017,"publishedVersion":349,"revision":62,"contentType":23019,"locale":29},{"sys":23016},{"type":12,"linkType":13,"id":14},{"sys":23018},{"id":21,"type":12,"linkType":22},{"sys":23020},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23022,"metaTitle":359,"metaDescription":360,"mainTitle":23023,"subtitle":378,"heroImage":23038,"ctaButton":401,"ctaLink":402},[358],{"data":23024,"content":23025,"nodeType":74},{},[23026,23032],{"data":23027,"content":23028,"nodeType":78},{},[23029],{"data":23030,"marks":23031,"value":370,"nodeType":82},{},[],{"data":23033,"content":23034,"nodeType":87},{},[23035],{"data":23036,"marks":23037,"value":377,"nodeType":82},{},[],{"metadata":23039,"sys":23042,"fields":23047},{"tags":23040,"concepts":23041},[],[],{"space":23043,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23045,"publishedVersion":62,"revision":44,"locale":29},{"sys":23044},{"type":12,"linkType":13,"id":14},{"sys":23046},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23048},{"url":393,"details":23049,"fileName":399,"contentType":400},{"size":395,"image":23050},{"width":397,"height":398},{"sys":23052,"fields":23055},{"id":23053,"createdAt":23054},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":23056,"slug":23057,"articleIntro":23056,"category":23058},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[23059],{"metadata":23060,"sys":23063,"fields":23070},{"tags":23061,"concepts":23062},[],[],{"space":23064,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23066,"publishedVersion":349,"revision":62,"contentType":23068,"locale":29},{"sys":23065},{"type":12,"linkType":13,"id":14},{"sys":23067},{"id":21,"type":12,"linkType":22},{"sys":23069},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23071,"metaTitle":359,"metaDescription":360,"mainTitle":23072,"subtitle":378,"heroImage":23087,"ctaButton":401,"ctaLink":402},[358],{"data":23073,"content":23074,"nodeType":74},{},[23075,23081],{"data":23076,"content":23077,"nodeType":78},{},[23078],{"data":23079,"marks":23080,"value":370,"nodeType":82},{},[],{"data":23082,"content":23083,"nodeType":87},{},[23084],{"data":23085,"marks":23086,"value":377,"nodeType":82},{},[],{"metadata":23088,"sys":23091,"fields":23096},{"tags":23089,"concepts":23090},[],[],{"space":23092,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23094,"publishedVersion":62,"revision":44,"locale":29},{"sys":23093},{"type":12,"linkType":13,"id":14},{"sys":23095},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23097},{"url":393,"details":23098,"fileName":399,"contentType":400},{"size":395,"image":23099},{"width":397,"height":398},{"sys":23101,"fields":23104},{"id":23102,"createdAt":23103},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":23105,"slug":23106,"articleIntro":-1,"category":23107},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[23108],{"metadata":23109,"sys":23112,"fields":23119},{"tags":23110,"concepts":23111},[],[],{"space":23113,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23115,"publishedVersion":349,"revision":62,"contentType":23117,"locale":29},{"sys":23114},{"type":12,"linkType":13,"id":14},{"sys":23116},{"id":21,"type":12,"linkType":22},{"sys":23118},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23120,"metaTitle":359,"metaDescription":360,"mainTitle":23121,"subtitle":378,"heroImage":23136,"ctaButton":401,"ctaLink":402},[358],{"data":23122,"content":23123,"nodeType":74},{},[23124,23130],{"data":23125,"content":23126,"nodeType":78},{},[23127],{"data":23128,"marks":23129,"value":370,"nodeType":82},{},[],{"data":23131,"content":23132,"nodeType":87},{},[23133],{"data":23134,"marks":23135,"value":377,"nodeType":82},{},[],{"metadata":23137,"sys":23140,"fields":23145},{"tags":23138,"concepts":23139},[],[],{"space":23141,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23143,"publishedVersion":62,"revision":44,"locale":29},{"sys":23142},{"type":12,"linkType":13,"id":14},{"sys":23144},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23146},{"url":393,"details":23147,"fileName":399,"contentType":400},{"size":395,"image":23148},{"width":397,"height":398},{"sys":23150,"fields":23153},{"id":23151,"createdAt":23152},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":23154,"slug":23155,"articleIntro":-1,"category":23156},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[23157],{"metadata":23158,"sys":23161,"fields":23168},{"tags":23159,"concepts":23160},[],[],{"space":23162,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23164,"publishedVersion":349,"revision":62,"contentType":23166,"locale":29},{"sys":23163},{"type":12,"linkType":13,"id":14},{"sys":23165},{"id":21,"type":12,"linkType":22},{"sys":23167},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23169,"metaTitle":359,"metaDescription":360,"mainTitle":23170,"subtitle":378,"heroImage":23185,"ctaButton":401,"ctaLink":402},[358],{"data":23171,"content":23172,"nodeType":74},{},[23173,23179],{"data":23174,"content":23175,"nodeType":78},{},[23176],{"data":23177,"marks":23178,"value":370,"nodeType":82},{},[],{"data":23180,"content":23181,"nodeType":87},{},[23182],{"data":23183,"marks":23184,"value":377,"nodeType":82},{},[],{"metadata":23186,"sys":23189,"fields":23194},{"tags":23187,"concepts":23188},[],[],{"space":23190,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23192,"publishedVersion":62,"revision":44,"locale":29},{"sys":23191},{"type":12,"linkType":13,"id":14},{"sys":23193},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23195},{"url":393,"details":23196,"fileName":399,"contentType":400},{"size":395,"image":23197},{"width":397,"height":398},{"sys":23199,"fields":23202},{"id":23200,"createdAt":23201},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":23203,"slug":23204,"articleIntro":23205,"category":23206},"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",[23207],{"metadata":23208,"sys":23211,"fields":23218},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23214,"publishedVersion":349,"revision":62,"contentType":23216,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"sys":23217},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23219,"metaTitle":359,"metaDescription":360,"mainTitle":23220,"subtitle":378,"heroImage":23235,"ctaButton":401,"ctaLink":402},[358],{"data":23221,"content":23222,"nodeType":74},{},[23223,23229],{"data":23224,"content":23225,"nodeType":78},{},[23226],{"data":23227,"marks":23228,"value":370,"nodeType":82},{},[],{"data":23230,"content":23231,"nodeType":87},{},[23232],{"data":23233,"marks":23234,"value":377,"nodeType":82},{},[],{"metadata":23236,"sys":23239,"fields":23244},{"tags":23237,"concepts":23238},[],[],{"space":23240,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23242,"publishedVersion":62,"revision":44,"locale":29},{"sys":23241},{"type":12,"linkType":13,"id":14},{"sys":23243},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23245},{"url":393,"details":23246,"fileName":399,"contentType":400},{"size":395,"image":23247},{"width":397,"height":398},{"sys":23249,"fields":23252},{"id":23250,"createdAt":23251},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":23253,"slug":23254,"articleIntro":23253,"category":23255},"Compte 2184 - Mobilier","compte-2184-mobilier",[23256],{"metadata":23257,"sys":23260,"fields":23267},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23263,"publishedVersion":349,"revision":62,"contentType":23265,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"sys":23266},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23268,"metaTitle":359,"metaDescription":360,"mainTitle":23269,"subtitle":378,"heroImage":23284,"ctaButton":401,"ctaLink":402},[358],{"data":23270,"content":23271,"nodeType":74},{},[23272,23278],{"data":23273,"content":23274,"nodeType":78},{},[23275],{"data":23276,"marks":23277,"value":370,"nodeType":82},{},[],{"data":23279,"content":23280,"nodeType":87},{},[23281],{"data":23282,"marks":23283,"value":377,"nodeType":82},{},[],{"metadata":23285,"sys":23288,"fields":23293},{"tags":23286,"concepts":23287},[],[],{"space":23289,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23291,"publishedVersion":62,"revision":44,"locale":29},{"sys":23290},{"type":12,"linkType":13,"id":14},{"sys":23292},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23294},{"url":393,"details":23295,"fileName":399,"contentType":400},{"size":395,"image":23296},{"width":397,"height":398},{"sys":23298,"fields":23301},{"id":23299,"createdAt":23300},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":23302,"slug":23303,"articleIntro":23302,"category":23304},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[23305],{"metadata":23306,"sys":23309,"fields":23316},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23312,"publishedVersion":349,"revision":62,"contentType":23314,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"sys":23315},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23317,"metaTitle":359,"metaDescription":360,"mainTitle":23318,"subtitle":378,"heroImage":23333,"ctaButton":401,"ctaLink":402},[358],{"data":23319,"content":23320,"nodeType":74},{},[23321,23327],{"data":23322,"content":23323,"nodeType":78},{},[23324],{"data":23325,"marks":23326,"value":370,"nodeType":82},{},[],{"data":23328,"content":23329,"nodeType":87},{},[23330],{"data":23331,"marks":23332,"value":377,"nodeType":82},{},[],{"metadata":23334,"sys":23337,"fields":23342},{"tags":23335,"concepts":23336},[],[],{"space":23338,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23340,"publishedVersion":62,"revision":44,"locale":29},{"sys":23339},{"type":12,"linkType":13,"id":14},{"sys":23341},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23343},{"url":393,"details":23344,"fileName":399,"contentType":400},{"size":395,"image":23345},{"width":397,"height":398},{"sys":23347,"fields":23350},{"id":23348,"createdAt":23349},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":23351,"slug":23352,"articleIntro":23351,"category":23353},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[23354],{"metadata":23355,"sys":23358,"fields":23365},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23361,"publishedVersion":349,"revision":62,"contentType":23363,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"sys":23364},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23366,"metaTitle":359,"metaDescription":360,"mainTitle":23367,"subtitle":378,"heroImage":23382,"ctaButton":401,"ctaLink":402},[358],{"data":23368,"content":23369,"nodeType":74},{},[23370,23376],{"data":23371,"content":23372,"nodeType":78},{},[23373],{"data":23374,"marks":23375,"value":370,"nodeType":82},{},[],{"data":23377,"content":23378,"nodeType":87},{},[23379],{"data":23380,"marks":23381,"value":377,"nodeType":82},{},[],{"metadata":23383,"sys":23386,"fields":23391},{"tags":23384,"concepts":23385},[],[],{"space":23387,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23389,"publishedVersion":62,"revision":44,"locale":29},{"sys":23388},{"type":12,"linkType":13,"id":14},{"sys":23390},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23392},{"url":393,"details":23393,"fileName":399,"contentType":400},{"size":395,"image":23394},{"width":397,"height":398},{"sys":23396,"fields":23399},{"id":23397,"createdAt":23398},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":23400,"slug":23401,"articleIntro":23400,"category":23402},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[23403],{"metadata":23404,"sys":23407,"fields":23414},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23410,"publishedVersion":349,"revision":62,"contentType":23412,"locale":29},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":21,"type":12,"linkType":22},{"sys":23413},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23415,"metaTitle":359,"metaDescription":360,"mainTitle":23416,"subtitle":378,"heroImage":23431,"ctaButton":401,"ctaLink":402},[358],{"data":23417,"content":23418,"nodeType":74},{},[23419,23425],{"data":23420,"content":23421,"nodeType":78},{},[23422],{"data":23423,"marks":23424,"value":370,"nodeType":82},{},[],{"data":23426,"content":23427,"nodeType":87},{},[23428],{"data":23429,"marks":23430,"value":377,"nodeType":82},{},[],{"metadata":23432,"sys":23435,"fields":23440},{"tags":23433,"concepts":23434},[],[],{"space":23436,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23438,"publishedVersion":62,"revision":44,"locale":29},{"sys":23437},{"type":12,"linkType":13,"id":14},{"sys":23439},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23441},{"url":393,"details":23442,"fileName":399,"contentType":400},{"size":395,"image":23443},{"width":397,"height":398},{"sys":23445,"fields":23448},{"id":23446,"createdAt":23447},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":23449,"slug":23450,"articleIntro":23449,"category":23451},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[23452],{"metadata":23453,"sys":23456,"fields":23463},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23459,"publishedVersion":349,"revision":62,"contentType":23461,"locale":29},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":21,"type":12,"linkType":22},{"sys":23462},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23464,"metaTitle":359,"metaDescription":360,"mainTitle":23465,"subtitle":378,"heroImage":23480,"ctaButton":401,"ctaLink":402},[358],{"data":23466,"content":23467,"nodeType":74},{},[23468,23474],{"data":23469,"content":23470,"nodeType":78},{},[23471],{"data":23472,"marks":23473,"value":370,"nodeType":82},{},[],{"data":23475,"content":23476,"nodeType":87},{},[23477],{"data":23478,"marks":23479,"value":377,"nodeType":82},{},[],{"metadata":23481,"sys":23484,"fields":23489},{"tags":23482,"concepts":23483},[],[],{"space":23485,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23487,"publishedVersion":62,"revision":44,"locale":29},{"sys":23486},{"type":12,"linkType":13,"id":14},{"sys":23488},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23490},{"url":393,"details":23491,"fileName":399,"contentType":400},{"size":395,"image":23492},{"width":397,"height":398},{"sys":23494,"fields":23497},{"id":23495,"createdAt":23496},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":23498,"slug":23499,"articleIntro":-1,"category":23500},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[23501],{"metadata":23502,"sys":23505,"fields":23512},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23508,"publishedVersion":349,"revision":62,"contentType":23510,"locale":29},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":21,"type":12,"linkType":22},{"sys":23511},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23513,"metaTitle":359,"metaDescription":360,"mainTitle":23514,"subtitle":378,"heroImage":23529,"ctaButton":401,"ctaLink":402},[358],{"data":23515,"content":23516,"nodeType":74},{},[23517,23523],{"data":23518,"content":23519,"nodeType":78},{},[23520],{"data":23521,"marks":23522,"value":370,"nodeType":82},{},[],{"data":23524,"content":23525,"nodeType":87},{},[23526],{"data":23527,"marks":23528,"value":377,"nodeType":82},{},[],{"metadata":23530,"sys":23533,"fields":23538},{"tags":23531,"concepts":23532},[],[],{"space":23534,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23536,"publishedVersion":62,"revision":44,"locale":29},{"sys":23535},{"type":12,"linkType":13,"id":14},{"sys":23537},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23539},{"url":393,"details":23540,"fileName":399,"contentType":400},{"size":395,"image":23541},{"width":397,"height":398},{"sys":23543,"fields":23546},{"id":23544,"createdAt":23545},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":23547,"slug":23548,"articleIntro":23547,"category":23549},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[23550],{"metadata":23551,"sys":23554,"fields":23561},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23557,"publishedVersion":349,"revision":62,"contentType":23559,"locale":29},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":21,"type":12,"linkType":22},{"sys":23560},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23562,"metaTitle":359,"metaDescription":360,"mainTitle":23563,"subtitle":378,"heroImage":23578,"ctaButton":401,"ctaLink":402},[358],{"data":23564,"content":23565,"nodeType":74},{},[23566,23572],{"data":23567,"content":23568,"nodeType":78},{},[23569],{"data":23570,"marks":23571,"value":370,"nodeType":82},{},[],{"data":23573,"content":23574,"nodeType":87},{},[23575],{"data":23576,"marks":23577,"value":377,"nodeType":82},{},[],{"metadata":23579,"sys":23582,"fields":23587},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23585,"publishedVersion":62,"revision":44,"locale":29},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23588},{"url":393,"details":23589,"fileName":399,"contentType":400},{"size":395,"image":23590},{"width":397,"height":398},{"sys":23592,"fields":23595},{"id":23593,"createdAt":23594},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":23596,"slug":23597,"articleIntro":-1,"category":23598},"Compte 71 - Production stockée","compte-71-production-stockee",[23599],{"metadata":23600,"sys":23603,"fields":23610},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23606,"publishedVersion":349,"revision":62,"contentType":23608,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"sys":23609},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23611,"metaTitle":359,"metaDescription":360,"mainTitle":23612,"subtitle":378,"heroImage":23627,"ctaButton":401,"ctaLink":402},[358],{"data":23613,"content":23614,"nodeType":74},{},[23615,23621],{"data":23616,"content":23617,"nodeType":78},{},[23618],{"data":23619,"marks":23620,"value":370,"nodeType":82},{},[],{"data":23622,"content":23623,"nodeType":87},{},[23624],{"data":23625,"marks":23626,"value":377,"nodeType":82},{},[],{"metadata":23628,"sys":23631,"fields":23636},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23634,"publishedVersion":62,"revision":44,"locale":29},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23637},{"url":393,"details":23638,"fileName":399,"contentType":400},{"size":395,"image":23639},{"width":397,"height":398},{"sys":23641,"fields":23644},{"id":23642,"createdAt":23643},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":23645,"slug":23646,"articleIntro":-1,"category":23647},"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",[23648],{"metadata":23649,"sys":23652,"fields":23659},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23655,"publishedVersion":349,"revision":62,"contentType":23657,"locale":29},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":21,"type":12,"linkType":22},{"sys":23658},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23660,"metaTitle":359,"metaDescription":360,"mainTitle":23661,"subtitle":378,"heroImage":23676,"ctaButton":401,"ctaLink":402},[358],{"data":23662,"content":23663,"nodeType":74},{},[23664,23670],{"data":23665,"content":23666,"nodeType":78},{},[23667],{"data":23668,"marks":23669,"value":370,"nodeType":82},{},[],{"data":23671,"content":23672,"nodeType":87},{},[23673],{"data":23674,"marks":23675,"value":377,"nodeType":82},{},[],{"metadata":23677,"sys":23680,"fields":23685},{"tags":23678,"concepts":23679},[],[],{"space":23681,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23683,"publishedVersion":62,"revision":44,"locale":29},{"sys":23682},{"type":12,"linkType":13,"id":14},{"sys":23684},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23686},{"url":393,"details":23687,"fileName":399,"contentType":400},{"size":395,"image":23688},{"width":397,"height":398},{"sys":23690,"fields":23693},{"id":23691,"createdAt":23692},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":23694,"slug":23695,"articleIntro":23694,"category":23696},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[23697],{"metadata":23698,"sys":23701,"fields":23708},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23704,"publishedVersion":349,"revision":62,"contentType":23706,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"sys":23707},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23709,"metaTitle":359,"metaDescription":360,"mainTitle":23710,"subtitle":378,"heroImage":23725,"ctaButton":401,"ctaLink":402},[358],{"data":23711,"content":23712,"nodeType":74},{},[23713,23719],{"data":23714,"content":23715,"nodeType":78},{},[23716],{"data":23717,"marks":23718,"value":370,"nodeType":82},{},[],{"data":23720,"content":23721,"nodeType":87},{},[23722],{"data":23723,"marks":23724,"value":377,"nodeType":82},{},[],{"metadata":23726,"sys":23729,"fields":23734},{"tags":23727,"concepts":23728},[],[],{"space":23730,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23732,"publishedVersion":62,"revision":44,"locale":29},{"sys":23731},{"type":12,"linkType":13,"id":14},{"sys":23733},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23735},{"url":393,"details":23736,"fileName":399,"contentType":400},{"size":395,"image":23737},{"width":397,"height":398},{"sys":23739,"fields":23742},{"id":23740,"createdAt":23741},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":23743,"slug":23744,"articleIntro":-1,"category":23745},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[23746],{"metadata":23747,"sys":23750,"fields":23757},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23753,"publishedVersion":349,"revision":62,"contentType":23755,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"sys":23756},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23758,"metaTitle":359,"metaDescription":360,"mainTitle":23759,"subtitle":378,"heroImage":23774,"ctaButton":401,"ctaLink":402},[358],{"data":23760,"content":23761,"nodeType":74},{},[23762,23768],{"data":23763,"content":23764,"nodeType":78},{},[23765],{"data":23766,"marks":23767,"value":370,"nodeType":82},{},[],{"data":23769,"content":23770,"nodeType":87},{},[23771],{"data":23772,"marks":23773,"value":377,"nodeType":82},{},[],{"metadata":23775,"sys":23778,"fields":23783},{"tags":23776,"concepts":23777},[],[],{"space":23779,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23781,"publishedVersion":62,"revision":44,"locale":29},{"sys":23780},{"type":12,"linkType":13,"id":14},{"sys":23782},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23784},{"url":393,"details":23785,"fileName":399,"contentType":400},{"size":395,"image":23786},{"width":397,"height":398},{"sys":23788,"fields":23791},{"id":23789,"createdAt":23790},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":23792,"slug":23793,"articleIntro":23792,"category":23794},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[23795],{"metadata":23796,"sys":23799,"fields":23806},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23802,"publishedVersion":349,"revision":62,"contentType":23804,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"sys":23805},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23807,"metaTitle":359,"metaDescription":360,"mainTitle":23808,"subtitle":378,"heroImage":23823,"ctaButton":401,"ctaLink":402},[358],{"data":23809,"content":23810,"nodeType":74},{},[23811,23817],{"data":23812,"content":23813,"nodeType":78},{},[23814],{"data":23815,"marks":23816,"value":370,"nodeType":82},{},[],{"data":23818,"content":23819,"nodeType":87},{},[23820],{"data":23821,"marks":23822,"value":377,"nodeType":82},{},[],{"metadata":23824,"sys":23827,"fields":23832},{"tags":23825,"concepts":23826},[],[],{"space":23828,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23830,"publishedVersion":62,"revision":44,"locale":29},{"sys":23829},{"type":12,"linkType":13,"id":14},{"sys":23831},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23833},{"url":393,"details":23834,"fileName":399,"contentType":400},{"size":395,"image":23835},{"width":397,"height":398},{"sys":23837,"fields":23840},{"id":23838,"createdAt":23839},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":23841,"slug":23842,"articleIntro":23841,"category":23843},"6021 - Matières consommables","compte-6021-matieres-consommables",[23844],{"metadata":23845,"sys":23848,"fields":23855},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23851,"publishedVersion":349,"revision":62,"contentType":23853,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"sys":23854},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23856,"metaTitle":359,"metaDescription":360,"mainTitle":23857,"subtitle":378,"heroImage":23872,"ctaButton":401,"ctaLink":402},[358],{"data":23858,"content":23859,"nodeType":74},{},[23860,23866],{"data":23861,"content":23862,"nodeType":78},{},[23863],{"data":23864,"marks":23865,"value":370,"nodeType":82},{},[],{"data":23867,"content":23868,"nodeType":87},{},[23869],{"data":23870,"marks":23871,"value":377,"nodeType":82},{},[],{"metadata":23873,"sys":23876,"fields":23881},{"tags":23874,"concepts":23875},[],[],{"space":23877,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23879,"publishedVersion":62,"revision":44,"locale":29},{"sys":23878},{"type":12,"linkType":13,"id":14},{"sys":23880},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23882},{"url":393,"details":23883,"fileName":399,"contentType":400},{"size":395,"image":23884},{"width":397,"height":398},{"sys":23886,"fields":23889},{"id":23887,"createdAt":23888},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":23890,"slug":23891,"articleIntro":-1,"category":23892},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[23893],{"metadata":23894,"sys":23897,"fields":23904},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23900,"publishedVersion":349,"revision":62,"contentType":23902,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"sys":23903},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23905,"metaTitle":359,"metaDescription":360,"mainTitle":23906,"subtitle":378,"heroImage":23921,"ctaButton":401,"ctaLink":402},[358],{"data":23907,"content":23908,"nodeType":74},{},[23909,23915],{"data":23910,"content":23911,"nodeType":78},{},[23912],{"data":23913,"marks":23914,"value":370,"nodeType":82},{},[],{"data":23916,"content":23917,"nodeType":87},{},[23918],{"data":23919,"marks":23920,"value":377,"nodeType":82},{},[],{"metadata":23922,"sys":23925,"fields":23930},{"tags":23923,"concepts":23924},[],[],{"space":23926,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23928,"publishedVersion":62,"revision":44,"locale":29},{"sys":23927},{"type":12,"linkType":13,"id":14},{"sys":23929},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23931},{"url":393,"details":23932,"fileName":399,"contentType":400},{"size":395,"image":23933},{"width":397,"height":398},{"sys":23935,"fields":23938},{"id":23936,"createdAt":23937},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":23939,"slug":23940,"articleIntro":23939,"category":23941},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[23942],{"metadata":23943,"sys":23946,"fields":23953},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23949,"publishedVersion":349,"revision":62,"contentType":23951,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"sys":23952},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":23954,"metaTitle":359,"metaDescription":360,"mainTitle":23955,"subtitle":378,"heroImage":23970,"ctaButton":401,"ctaLink":402},[358],{"data":23956,"content":23957,"nodeType":74},{},[23958,23964],{"data":23959,"content":23960,"nodeType":78},{},[23961],{"data":23962,"marks":23963,"value":370,"nodeType":82},{},[],{"data":23965,"content":23966,"nodeType":87},{},[23967],{"data":23968,"marks":23969,"value":377,"nodeType":82},{},[],{"metadata":23971,"sys":23974,"fields":23979},{"tags":23972,"concepts":23973},[],[],{"space":23975,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":23977,"publishedVersion":62,"revision":44,"locale":29},{"sys":23976},{"type":12,"linkType":13,"id":14},{"sys":23978},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":23980},{"url":393,"details":23981,"fileName":399,"contentType":400},{"size":395,"image":23982},{"width":397,"height":398},{"sys":23984,"fields":23987},{"id":23985,"createdAt":23986},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":23988,"slug":23989,"articleIntro":-1,"category":23990},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[23991],{"metadata":23992,"sys":23995,"fields":24002},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":23998,"publishedVersion":349,"revision":62,"contentType":24000,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"sys":24001},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24003,"metaTitle":359,"metaDescription":360,"mainTitle":24004,"subtitle":378,"heroImage":24019,"ctaButton":401,"ctaLink":402},[358],{"data":24005,"content":24006,"nodeType":74},{},[24007,24013],{"data":24008,"content":24009,"nodeType":78},{},[24010],{"data":24011,"marks":24012,"value":370,"nodeType":82},{},[],{"data":24014,"content":24015,"nodeType":87},{},[24016],{"data":24017,"marks":24018,"value":377,"nodeType":82},{},[],{"metadata":24020,"sys":24023,"fields":24028},{"tags":24021,"concepts":24022},[],[],{"space":24024,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24026,"publishedVersion":62,"revision":44,"locale":29},{"sys":24025},{"type":12,"linkType":13,"id":14},{"sys":24027},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24029},{"url":393,"details":24030,"fileName":399,"contentType":400},{"size":395,"image":24031},{"width":397,"height":398},{"sys":24033,"fields":24036},{"id":24034,"createdAt":24035},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":24037,"slug":24038,"articleIntro":24037,"category":24039},"Compte 2131 - Bâtiments","compte-2131-batiments",[24040],{"metadata":24041,"sys":24044,"fields":24051},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24047,"publishedVersion":349,"revision":62,"contentType":24049,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"sys":24050},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24052,"metaTitle":359,"metaDescription":360,"mainTitle":24053,"subtitle":378,"heroImage":24068,"ctaButton":401,"ctaLink":402},[358],{"data":24054,"content":24055,"nodeType":74},{},[24056,24062],{"data":24057,"content":24058,"nodeType":78},{},[24059],{"data":24060,"marks":24061,"value":370,"nodeType":82},{},[],{"data":24063,"content":24064,"nodeType":87},{},[24065],{"data":24066,"marks":24067,"value":377,"nodeType":82},{},[],{"metadata":24069,"sys":24072,"fields":24077},{"tags":24070,"concepts":24071},[],[],{"space":24073,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24075,"publishedVersion":62,"revision":44,"locale":29},{"sys":24074},{"type":12,"linkType":13,"id":14},{"sys":24076},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24078},{"url":393,"details":24079,"fileName":399,"contentType":400},{"size":395,"image":24080},{"width":397,"height":398},{"sys":24082,"fields":24085},{"id":24083,"createdAt":24084},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":24086,"slug":24087,"articleIntro":-1,"category":24088},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[24089],{"metadata":24090,"sys":24093,"fields":24100},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24096,"publishedVersion":349,"revision":62,"contentType":24098,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"sys":24099},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24101,"metaTitle":359,"metaDescription":360,"mainTitle":24102,"subtitle":378,"heroImage":24117,"ctaButton":401,"ctaLink":402},[358],{"data":24103,"content":24104,"nodeType":74},{},[24105,24111],{"data":24106,"content":24107,"nodeType":78},{},[24108],{"data":24109,"marks":24110,"value":370,"nodeType":82},{},[],{"data":24112,"content":24113,"nodeType":87},{},[24114],{"data":24115,"marks":24116,"value":377,"nodeType":82},{},[],{"metadata":24118,"sys":24121,"fields":24126},{"tags":24119,"concepts":24120},[],[],{"space":24122,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24124,"publishedVersion":62,"revision":44,"locale":29},{"sys":24123},{"type":12,"linkType":13,"id":14},{"sys":24125},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24127},{"url":393,"details":24128,"fileName":399,"contentType":400},{"size":395,"image":24129},{"width":397,"height":398},{"sys":24131,"fields":24134},{"id":24132,"createdAt":24133},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":24135,"slug":24136,"articleIntro":24135,"category":24137},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[24138],{"metadata":24139,"sys":24142,"fields":24149},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24145,"publishedVersion":349,"revision":62,"contentType":24147,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"sys":24148},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24150,"metaTitle":359,"metaDescription":360,"mainTitle":24151,"subtitle":378,"heroImage":24166,"ctaButton":401,"ctaLink":402},[358],{"data":24152,"content":24153,"nodeType":74},{},[24154,24160],{"data":24155,"content":24156,"nodeType":78},{},[24157],{"data":24158,"marks":24159,"value":370,"nodeType":82},{},[],{"data":24161,"content":24162,"nodeType":87},{},[24163],{"data":24164,"marks":24165,"value":377,"nodeType":82},{},[],{"metadata":24167,"sys":24170,"fields":24175},{"tags":24168,"concepts":24169},[],[],{"space":24171,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24173,"publishedVersion":62,"revision":44,"locale":29},{"sys":24172},{"type":12,"linkType":13,"id":14},{"sys":24174},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24176},{"url":393,"details":24177,"fileName":399,"contentType":400},{"size":395,"image":24178},{"width":397,"height":398},{"sys":24180,"fields":24183},{"id":24181,"createdAt":24182},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":24184,"slug":24185,"articleIntro":24184,"category":24186},"Compte 6026 - Emballages","compte-6026-emballages",[24187],{"metadata":24188,"sys":24191,"fields":24198},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24194,"publishedVersion":349,"revision":62,"contentType":24196,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"sys":24197},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24199,"metaTitle":359,"metaDescription":360,"mainTitle":24200,"subtitle":378,"heroImage":24215,"ctaButton":401,"ctaLink":402},[358],{"data":24201,"content":24202,"nodeType":74},{},[24203,24209],{"data":24204,"content":24205,"nodeType":78},{},[24206],{"data":24207,"marks":24208,"value":370,"nodeType":82},{},[],{"data":24210,"content":24211,"nodeType":87},{},[24212],{"data":24213,"marks":24214,"value":377,"nodeType":82},{},[],{"metadata":24216,"sys":24219,"fields":24224},{"tags":24217,"concepts":24218},[],[],{"space":24220,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24222,"publishedVersion":62,"revision":44,"locale":29},{"sys":24221},{"type":12,"linkType":13,"id":14},{"sys":24223},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24225},{"url":393,"details":24226,"fileName":399,"contentType":400},{"size":395,"image":24227},{"width":397,"height":398},{"sys":24229,"fields":24232},{"id":24230,"createdAt":24231},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":24233,"slug":24234,"articleIntro":24233,"category":24235},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[24236],{"metadata":24237,"sys":24240,"fields":24247},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24243,"publishedVersion":349,"revision":62,"contentType":24245,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"sys":24246},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24248,"metaTitle":359,"metaDescription":360,"mainTitle":24249,"subtitle":378,"heroImage":24264,"ctaButton":401,"ctaLink":402},[358],{"data":24250,"content":24251,"nodeType":74},{},[24252,24258],{"data":24253,"content":24254,"nodeType":78},{},[24255],{"data":24256,"marks":24257,"value":370,"nodeType":82},{},[],{"data":24259,"content":24260,"nodeType":87},{},[24261],{"data":24262,"marks":24263,"value":377,"nodeType":82},{},[],{"metadata":24265,"sys":24268,"fields":24273},{"tags":24266,"concepts":24267},[],[],{"space":24269,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24271,"publishedVersion":62,"revision":44,"locale":29},{"sys":24270},{"type":12,"linkType":13,"id":14},{"sys":24272},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24274},{"url":393,"details":24275,"fileName":399,"contentType":400},{"size":395,"image":24276},{"width":397,"height":398},{"sys":24278,"fields":24280},{"id":24279,"createdAt":11779},"4kVdSdLvBSCpwNNFzLzom2",{"title":24281,"slug":24282,"articleIntro":24281,"category":24283},"335 - Travaux en cours","compte-335-travaux-en-cours",[24284],{"metadata":24285,"sys":24288,"fields":24295},{"tags":24286,"concepts":24287},[],[],{"space":24289,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24291,"publishedVersion":349,"revision":62,"contentType":24293,"locale":29},{"sys":24290},{"type":12,"linkType":13,"id":14},{"sys":24292},{"id":21,"type":12,"linkType":22},{"sys":24294},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24296,"metaTitle":359,"metaDescription":360,"mainTitle":24297,"subtitle":378,"heroImage":24312,"ctaButton":401,"ctaLink":402},[358],{"data":24298,"content":24299,"nodeType":74},{},[24300,24306],{"data":24301,"content":24302,"nodeType":78},{},[24303],{"data":24304,"marks":24305,"value":370,"nodeType":82},{},[],{"data":24307,"content":24308,"nodeType":87},{},[24309],{"data":24310,"marks":24311,"value":377,"nodeType":82},{},[],{"metadata":24313,"sys":24316,"fields":24321},{"tags":24314,"concepts":24315},[],[],{"space":24317,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24319,"publishedVersion":62,"revision":44,"locale":29},{"sys":24318},{"type":12,"linkType":13,"id":14},{"sys":24320},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24322},{"url":393,"details":24323,"fileName":399,"contentType":400},{"size":395,"image":24324},{"width":397,"height":398},{"sys":24326,"fields":24329},{"id":24327,"createdAt":24328},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":24330,"slug":24331,"articleIntro":24330,"category":24332},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[24333],{"metadata":24334,"sys":24337,"fields":24344},{"tags":24335,"concepts":24336},[],[],{"space":24338,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24340,"publishedVersion":349,"revision":62,"contentType":24342,"locale":29},{"sys":24339},{"type":12,"linkType":13,"id":14},{"sys":24341},{"id":21,"type":12,"linkType":22},{"sys":24343},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24345,"metaTitle":359,"metaDescription":360,"mainTitle":24346,"subtitle":378,"heroImage":24361,"ctaButton":401,"ctaLink":402},[358],{"data":24347,"content":24348,"nodeType":74},{},[24349,24355],{"data":24350,"content":24351,"nodeType":78},{},[24352],{"data":24353,"marks":24354,"value":370,"nodeType":82},{},[],{"data":24356,"content":24357,"nodeType":87},{},[24358],{"data":24359,"marks":24360,"value":377,"nodeType":82},{},[],{"metadata":24362,"sys":24365,"fields":24370},{"tags":24363,"concepts":24364},[],[],{"space":24366,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24368,"publishedVersion":62,"revision":44,"locale":29},{"sys":24367},{"type":12,"linkType":13,"id":14},{"sys":24369},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24371},{"url":393,"details":24372,"fileName":399,"contentType":400},{"size":395,"image":24373},{"width":397,"height":398},{"sys":24375,"fields":24378},{"id":24376,"createdAt":24377},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":24379,"slug":24380,"articleIntro":24379,"category":24381},"618 - Divers","compte-618-divers",[24382],{"metadata":24383,"sys":24386,"fields":24393},{"tags":24384,"concepts":24385},[],[],{"space":24387,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24389,"publishedVersion":349,"revision":62,"contentType":24391,"locale":29},{"sys":24388},{"type":12,"linkType":13,"id":14},{"sys":24390},{"id":21,"type":12,"linkType":22},{"sys":24392},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24394,"metaTitle":359,"metaDescription":360,"mainTitle":24395,"subtitle":378,"heroImage":24410,"ctaButton":401,"ctaLink":402},[358],{"data":24396,"content":24397,"nodeType":74},{},[24398,24404],{"data":24399,"content":24400,"nodeType":78},{},[24401],{"data":24402,"marks":24403,"value":370,"nodeType":82},{},[],{"data":24405,"content":24406,"nodeType":87},{},[24407],{"data":24408,"marks":24409,"value":377,"nodeType":82},{},[],{"metadata":24411,"sys":24414,"fields":24419},{"tags":24412,"concepts":24413},[],[],{"space":24415,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24417,"publishedVersion":62,"revision":44,"locale":29},{"sys":24416},{"type":12,"linkType":13,"id":14},{"sys":24418},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24420},{"url":393,"details":24421,"fileName":399,"contentType":400},{"size":395,"image":24422},{"width":397,"height":398},{"sys":24424,"fields":24427},{"id":24425,"createdAt":24426},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":24428,"slug":24429,"articleIntro":24428,"category":24430},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[24431],{"metadata":24432,"sys":24435,"fields":24442},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24438,"publishedVersion":349,"revision":62,"contentType":24440,"locale":29},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":21,"type":12,"linkType":22},{"sys":24441},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24443,"metaTitle":359,"metaDescription":360,"mainTitle":24444,"subtitle":378,"heroImage":24459,"ctaButton":401,"ctaLink":402},[358],{"data":24445,"content":24446,"nodeType":74},{},[24447,24453],{"data":24448,"content":24449,"nodeType":78},{},[24450],{"data":24451,"marks":24452,"value":370,"nodeType":82},{},[],{"data":24454,"content":24455,"nodeType":87},{},[24456],{"data":24457,"marks":24458,"value":377,"nodeType":82},{},[],{"metadata":24460,"sys":24463,"fields":24468},{"tags":24461,"concepts":24462},[],[],{"space":24464,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24466,"publishedVersion":62,"revision":44,"locale":29},{"sys":24465},{"type":12,"linkType":13,"id":14},{"sys":24467},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24469},{"url":393,"details":24470,"fileName":399,"contentType":400},{"size":395,"image":24471},{"width":397,"height":398},{"sys":24473,"fields":24476},{"id":24474,"createdAt":24475},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":24477,"slug":24478,"articleIntro":24477,"category":24479},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[24480],{"metadata":24481,"sys":24484,"fields":24491},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24487,"publishedVersion":349,"revision":62,"contentType":24489,"locale":29},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":21,"type":12,"linkType":22},{"sys":24490},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24492,"metaTitle":359,"metaDescription":360,"mainTitle":24493,"subtitle":378,"heroImage":24508,"ctaButton":401,"ctaLink":402},[358],{"data":24494,"content":24495,"nodeType":74},{},[24496,24502],{"data":24497,"content":24498,"nodeType":78},{},[24499],{"data":24500,"marks":24501,"value":370,"nodeType":82},{},[],{"data":24503,"content":24504,"nodeType":87},{},[24505],{"data":24506,"marks":24507,"value":377,"nodeType":82},{},[],{"metadata":24509,"sys":24512,"fields":24517},{"tags":24510,"concepts":24511},[],[],{"space":24513,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24515,"publishedVersion":62,"revision":44,"locale":29},{"sys":24514},{"type":12,"linkType":13,"id":14},{"sys":24516},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24518},{"url":393,"details":24519,"fileName":399,"contentType":400},{"size":395,"image":24520},{"width":397,"height":398},{"sys":24522,"fields":24525},{"id":24523,"createdAt":24524},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":24526,"slug":24527,"articleIntro":24528,"category":24529},"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.",[24530],{"metadata":24531,"sys":24534,"fields":24541},{"tags":24532,"concepts":24533},[],[],{"space":24535,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24537,"publishedVersion":349,"revision":62,"contentType":24539,"locale":29},{"sys":24536},{"type":12,"linkType":13,"id":14},{"sys":24538},{"id":21,"type":12,"linkType":22},{"sys":24540},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24542,"metaTitle":359,"metaDescription":360,"mainTitle":24543,"subtitle":378,"heroImage":24558,"ctaButton":401,"ctaLink":402},[358],{"data":24544,"content":24545,"nodeType":74},{},[24546,24552],{"data":24547,"content":24548,"nodeType":78},{},[24549],{"data":24550,"marks":24551,"value":370,"nodeType":82},{},[],{"data":24553,"content":24554,"nodeType":87},{},[24555],{"data":24556,"marks":24557,"value":377,"nodeType":82},{},[],{"metadata":24559,"sys":24562,"fields":24567},{"tags":24560,"concepts":24561},[],[],{"space":24563,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24565,"publishedVersion":62,"revision":44,"locale":29},{"sys":24564},{"type":12,"linkType":13,"id":14},{"sys":24566},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24568},{"url":393,"details":24569,"fileName":399,"contentType":400},{"size":395,"image":24570},{"width":397,"height":398},{"sys":24572,"fields":24575},{"id":24573,"createdAt":24574},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":24576,"slug":24577,"articleIntro":24576,"category":24578},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[24579],{"metadata":24580,"sys":24583,"fields":24590},{"tags":24581,"concepts":24582},[],[],{"space":24584,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24586,"publishedVersion":349,"revision":62,"contentType":24588,"locale":29},{"sys":24585},{"type":12,"linkType":13,"id":14},{"sys":24587},{"id":21,"type":12,"linkType":22},{"sys":24589},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24591,"metaTitle":359,"metaDescription":360,"mainTitle":24592,"subtitle":378,"heroImage":24607,"ctaButton":401,"ctaLink":402},[358],{"data":24593,"content":24594,"nodeType":74},{},[24595,24601],{"data":24596,"content":24597,"nodeType":78},{},[24598],{"data":24599,"marks":24600,"value":370,"nodeType":82},{},[],{"data":24602,"content":24603,"nodeType":87},{},[24604],{"data":24605,"marks":24606,"value":377,"nodeType":82},{},[],{"metadata":24608,"sys":24611,"fields":24616},{"tags":24609,"concepts":24610},[],[],{"space":24612,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24614,"publishedVersion":62,"revision":44,"locale":29},{"sys":24613},{"type":12,"linkType":13,"id":14},{"sys":24615},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24617},{"url":393,"details":24618,"fileName":399,"contentType":400},{"size":395,"image":24619},{"width":397,"height":398},{"sys":24621,"fields":24624},{"id":24622,"createdAt":24623},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":24625,"slug":24626,"articleIntro":24625,"category":24627},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[24628],{"metadata":24629,"sys":24632,"fields":24639},{"tags":24630,"concepts":24631},[],[],{"space":24633,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24635,"publishedVersion":349,"revision":62,"contentType":24637,"locale":29},{"sys":24634},{"type":12,"linkType":13,"id":14},{"sys":24636},{"id":21,"type":12,"linkType":22},{"sys":24638},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24640,"metaTitle":359,"metaDescription":360,"mainTitle":24641,"subtitle":378,"heroImage":24656,"ctaButton":401,"ctaLink":402},[358],{"data":24642,"content":24643,"nodeType":74},{},[24644,24650],{"data":24645,"content":24646,"nodeType":78},{},[24647],{"data":24648,"marks":24649,"value":370,"nodeType":82},{},[],{"data":24651,"content":24652,"nodeType":87},{},[24653],{"data":24654,"marks":24655,"value":377,"nodeType":82},{},[],{"metadata":24657,"sys":24660,"fields":24665},{"tags":24658,"concepts":24659},[],[],{"space":24661,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24663,"publishedVersion":62,"revision":44,"locale":29},{"sys":24662},{"type":12,"linkType":13,"id":14},{"sys":24664},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24666},{"url":393,"details":24667,"fileName":399,"contentType":400},{"size":395,"image":24668},{"width":397,"height":398},{"sys":24670,"fields":24673},{"id":24671,"createdAt":24672},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":24674,"slug":24675,"articleIntro":-1,"category":24676},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[24677],{"metadata":24678,"sys":24681,"fields":24688},{"tags":24679,"concepts":24680},[],[],{"space":24682,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24684,"publishedVersion":349,"revision":62,"contentType":24686,"locale":29},{"sys":24683},{"type":12,"linkType":13,"id":14},{"sys":24685},{"id":21,"type":12,"linkType":22},{"sys":24687},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24689,"metaTitle":359,"metaDescription":360,"mainTitle":24690,"subtitle":378,"heroImage":24705,"ctaButton":401,"ctaLink":402},[358],{"data":24691,"content":24692,"nodeType":74},{},[24693,24699],{"data":24694,"content":24695,"nodeType":78},{},[24696],{"data":24697,"marks":24698,"value":370,"nodeType":82},{},[],{"data":24700,"content":24701,"nodeType":87},{},[24702],{"data":24703,"marks":24704,"value":377,"nodeType":82},{},[],{"metadata":24706,"sys":24709,"fields":24714},{"tags":24707,"concepts":24708},[],[],{"space":24710,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24712,"publishedVersion":62,"revision":44,"locale":29},{"sys":24711},{"type":12,"linkType":13,"id":14},{"sys":24713},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24715},{"url":393,"details":24716,"fileName":399,"contentType":400},{"size":395,"image":24717},{"width":397,"height":398},{"sys":24719,"fields":24722},{"id":24720,"createdAt":24721},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":24723,"slug":24724,"articleIntro":24725,"category":24726},"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. ",[24727],{"metadata":24728,"sys":24731,"fields":24738},{"tags":24729,"concepts":24730},[],[],{"space":24732,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24734,"publishedVersion":349,"revision":62,"contentType":24736,"locale":29},{"sys":24733},{"type":12,"linkType":13,"id":14},{"sys":24735},{"id":21,"type":12,"linkType":22},{"sys":24737},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24739,"metaTitle":359,"metaDescription":360,"mainTitle":24740,"subtitle":378,"heroImage":24755,"ctaButton":401,"ctaLink":402},[358],{"data":24741,"content":24742,"nodeType":74},{},[24743,24749],{"data":24744,"content":24745,"nodeType":78},{},[24746],{"data":24747,"marks":24748,"value":370,"nodeType":82},{},[],{"data":24750,"content":24751,"nodeType":87},{},[24752],{"data":24753,"marks":24754,"value":377,"nodeType":82},{},[],{"metadata":24756,"sys":24759,"fields":24764},{"tags":24757,"concepts":24758},[],[],{"space":24760,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24762,"publishedVersion":62,"revision":44,"locale":29},{"sys":24761},{"type":12,"linkType":13,"id":14},{"sys":24763},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24765},{"url":393,"details":24766,"fileName":399,"contentType":400},{"size":395,"image":24767},{"width":397,"height":398},{"sys":24769,"fields":24772},{"id":24770,"createdAt":24771},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":24773,"slug":24774,"articleIntro":24773,"category":24775},"Compte 451 - Groupe","compte-451-groupe",[24776],{"metadata":24777,"sys":24780,"fields":24787},{"tags":24778,"concepts":24779},[],[],{"space":24781,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24783,"publishedVersion":349,"revision":62,"contentType":24785,"locale":29},{"sys":24782},{"type":12,"linkType":13,"id":14},{"sys":24784},{"id":21,"type":12,"linkType":22},{"sys":24786},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24788,"metaTitle":359,"metaDescription":360,"mainTitle":24789,"subtitle":378,"heroImage":24804,"ctaButton":401,"ctaLink":402},[358],{"data":24790,"content":24791,"nodeType":74},{},[24792,24798],{"data":24793,"content":24794,"nodeType":78},{},[24795],{"data":24796,"marks":24797,"value":370,"nodeType":82},{},[],{"data":24799,"content":24800,"nodeType":87},{},[24801],{"data":24802,"marks":24803,"value":377,"nodeType":82},{},[],{"metadata":24805,"sys":24808,"fields":24813},{"tags":24806,"concepts":24807},[],[],{"space":24809,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24811,"publishedVersion":62,"revision":44,"locale":29},{"sys":24810},{"type":12,"linkType":13,"id":14},{"sys":24812},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24814},{"url":393,"details":24815,"fileName":399,"contentType":400},{"size":395,"image":24816},{"width":397,"height":398},{"sys":24818,"fields":24821},{"id":24819,"createdAt":24820},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":24822,"slug":24823,"articleIntro":-1,"category":24824},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[24825],{"metadata":24826,"sys":24829,"fields":24836},{"tags":24827,"concepts":24828},[],[],{"space":24830,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24832,"publishedVersion":349,"revision":62,"contentType":24834,"locale":29},{"sys":24831},{"type":12,"linkType":13,"id":14},{"sys":24833},{"id":21,"type":12,"linkType":22},{"sys":24835},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24837,"metaTitle":359,"metaDescription":360,"mainTitle":24838,"subtitle":378,"heroImage":24853,"ctaButton":401,"ctaLink":402},[358],{"data":24839,"content":24840,"nodeType":74},{},[24841,24847],{"data":24842,"content":24843,"nodeType":78},{},[24844],{"data":24845,"marks":24846,"value":370,"nodeType":82},{},[],{"data":24848,"content":24849,"nodeType":87},{},[24850],{"data":24851,"marks":24852,"value":377,"nodeType":82},{},[],{"metadata":24854,"sys":24857,"fields":24862},{"tags":24855,"concepts":24856},[],[],{"space":24858,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24860,"publishedVersion":62,"revision":44,"locale":29},{"sys":24859},{"type":12,"linkType":13,"id":14},{"sys":24861},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24863},{"url":393,"details":24864,"fileName":399,"contentType":400},{"size":395,"image":24865},{"width":397,"height":398},{"sys":24867,"fields":24870},{"id":24868,"createdAt":24869},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":24871,"slug":24872,"articleIntro":-1,"category":24873},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[24874],{"metadata":24875,"sys":24878,"fields":24885},{"tags":24876,"concepts":24877},[],[],{"space":24879,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24881,"publishedVersion":349,"revision":62,"contentType":24883,"locale":29},{"sys":24880},{"type":12,"linkType":13,"id":14},{"sys":24882},{"id":21,"type":12,"linkType":22},{"sys":24884},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24886,"metaTitle":359,"metaDescription":360,"mainTitle":24887,"subtitle":378,"heroImage":24902,"ctaButton":401,"ctaLink":402},[358],{"data":24888,"content":24889,"nodeType":74},{},[24890,24896],{"data":24891,"content":24892,"nodeType":78},{},[24893],{"data":24894,"marks":24895,"value":370,"nodeType":82},{},[],{"data":24897,"content":24898,"nodeType":87},{},[24899],{"data":24900,"marks":24901,"value":377,"nodeType":82},{},[],{"metadata":24903,"sys":24906,"fields":24911},{"tags":24904,"concepts":24905},[],[],{"space":24907,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24909,"publishedVersion":62,"revision":44,"locale":29},{"sys":24908},{"type":12,"linkType":13,"id":14},{"sys":24910},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24912},{"url":393,"details":24913,"fileName":399,"contentType":400},{"size":395,"image":24914},{"width":397,"height":398},{"sys":24916,"fields":24919},{"id":24917,"createdAt":24918},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":24920,"slug":24921,"articleIntro":24920,"category":24922},"331 - Produits en cours","compte-331-produits-en-cours",[24923],{"metadata":24924,"sys":24927,"fields":24934},{"tags":24925,"concepts":24926},[],[],{"space":24928,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24930,"publishedVersion":349,"revision":62,"contentType":24932,"locale":29},{"sys":24929},{"type":12,"linkType":13,"id":14},{"sys":24931},{"id":21,"type":12,"linkType":22},{"sys":24933},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24935,"metaTitle":359,"metaDescription":360,"mainTitle":24936,"subtitle":378,"heroImage":24951,"ctaButton":401,"ctaLink":402},[358],{"data":24937,"content":24938,"nodeType":74},{},[24939,24945],{"data":24940,"content":24941,"nodeType":78},{},[24942],{"data":24943,"marks":24944,"value":370,"nodeType":82},{},[],{"data":24946,"content":24947,"nodeType":87},{},[24948],{"data":24949,"marks":24950,"value":377,"nodeType":82},{},[],{"metadata":24952,"sys":24955,"fields":24960},{"tags":24953,"concepts":24954},[],[],{"space":24956,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":24958,"publishedVersion":62,"revision":44,"locale":29},{"sys":24957},{"type":12,"linkType":13,"id":14},{"sys":24959},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":24961},{"url":393,"details":24962,"fileName":399,"contentType":400},{"size":395,"image":24963},{"width":397,"height":398},{"sys":24965,"fields":24968},{"id":24966,"createdAt":24967},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":24969,"slug":24970,"articleIntro":24969,"category":24971},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[24972],{"metadata":24973,"sys":24976,"fields":24983},{"tags":24974,"concepts":24975},[],[],{"space":24977,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":24979,"publishedVersion":349,"revision":62,"contentType":24981,"locale":29},{"sys":24978},{"type":12,"linkType":13,"id":14},{"sys":24980},{"id":21,"type":12,"linkType":22},{"sys":24982},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":24984,"metaTitle":359,"metaDescription":360,"mainTitle":24985,"subtitle":378,"heroImage":25000,"ctaButton":401,"ctaLink":402},[358],{"data":24986,"content":24987,"nodeType":74},{},[24988,24994],{"data":24989,"content":24990,"nodeType":78},{},[24991],{"data":24992,"marks":24993,"value":370,"nodeType":82},{},[],{"data":24995,"content":24996,"nodeType":87},{},[24997],{"data":24998,"marks":24999,"value":377,"nodeType":82},{},[],{"metadata":25001,"sys":25004,"fields":25009},{"tags":25002,"concepts":25003},[],[],{"space":25005,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25007,"publishedVersion":62,"revision":44,"locale":29},{"sys":25006},{"type":12,"linkType":13,"id":14},{"sys":25008},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25010},{"url":393,"details":25011,"fileName":399,"contentType":400},{"size":395,"image":25012},{"width":397,"height":398},{"sys":25014,"fields":25017},{"id":25015,"createdAt":25016},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":25018,"slug":25019,"articleIntro":25018,"category":25020},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[25021],{"metadata":25022,"sys":25025,"fields":25032},{"tags":25023,"concepts":25024},[],[],{"space":25026,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25028,"publishedVersion":349,"revision":62,"contentType":25030,"locale":29},{"sys":25027},{"type":12,"linkType":13,"id":14},{"sys":25029},{"id":21,"type":12,"linkType":22},{"sys":25031},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25033,"metaTitle":359,"metaDescription":360,"mainTitle":25034,"subtitle":378,"heroImage":25049,"ctaButton":401,"ctaLink":402},[358],{"data":25035,"content":25036,"nodeType":74},{},[25037,25043],{"data":25038,"content":25039,"nodeType":78},{},[25040],{"data":25041,"marks":25042,"value":370,"nodeType":82},{},[],{"data":25044,"content":25045,"nodeType":87},{},[25046],{"data":25047,"marks":25048,"value":377,"nodeType":82},{},[],{"metadata":25050,"sys":25053,"fields":25058},{"tags":25051,"concepts":25052},[],[],{"space":25054,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25056,"publishedVersion":62,"revision":44,"locale":29},{"sys":25055},{"type":12,"linkType":13,"id":14},{"sys":25057},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25059},{"url":393,"details":25060,"fileName":399,"contentType":400},{"size":395,"image":25061},{"width":397,"height":398},{"sys":25063,"fields":25066},{"id":25064,"createdAt":25065},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":25067,"slug":25068,"articleIntro":25067,"category":25069},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[25070],{"metadata":25071,"sys":25074,"fields":25081},{"tags":25072,"concepts":25073},[],[],{"space":25075,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25077,"publishedVersion":349,"revision":62,"contentType":25079,"locale":29},{"sys":25076},{"type":12,"linkType":13,"id":14},{"sys":25078},{"id":21,"type":12,"linkType":22},{"sys":25080},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25082,"metaTitle":359,"metaDescription":360,"mainTitle":25083,"subtitle":378,"heroImage":25098,"ctaButton":401,"ctaLink":402},[358],{"data":25084,"content":25085,"nodeType":74},{},[25086,25092],{"data":25087,"content":25088,"nodeType":78},{},[25089],{"data":25090,"marks":25091,"value":370,"nodeType":82},{},[],{"data":25093,"content":25094,"nodeType":87},{},[25095],{"data":25096,"marks":25097,"value":377,"nodeType":82},{},[],{"metadata":25099,"sys":25102,"fields":25107},{"tags":25100,"concepts":25101},[],[],{"space":25103,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25105,"publishedVersion":62,"revision":44,"locale":29},{"sys":25104},{"type":12,"linkType":13,"id":14},{"sys":25106},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25108},{"url":393,"details":25109,"fileName":399,"contentType":400},{"size":395,"image":25110},{"width":397,"height":398},{"sys":25112,"fields":25115},{"id":25113,"createdAt":25114},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":25116,"slug":25117,"articleIntro":25116,"category":25118},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[25119],{"metadata":25120,"sys":25123,"fields":25130},{"tags":25121,"concepts":25122},[],[],{"space":25124,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25126,"publishedVersion":349,"revision":62,"contentType":25128,"locale":29},{"sys":25125},{"type":12,"linkType":13,"id":14},{"sys":25127},{"id":21,"type":12,"linkType":22},{"sys":25129},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25131,"metaTitle":359,"metaDescription":360,"mainTitle":25132,"subtitle":378,"heroImage":25147,"ctaButton":401,"ctaLink":402},[358],{"data":25133,"content":25134,"nodeType":74},{},[25135,25141],{"data":25136,"content":25137,"nodeType":78},{},[25138],{"data":25139,"marks":25140,"value":370,"nodeType":82},{},[],{"data":25142,"content":25143,"nodeType":87},{},[25144],{"data":25145,"marks":25146,"value":377,"nodeType":82},{},[],{"metadata":25148,"sys":25151,"fields":25156},{"tags":25149,"concepts":25150},[],[],{"space":25152,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25154,"publishedVersion":62,"revision":44,"locale":29},{"sys":25153},{"type":12,"linkType":13,"id":14},{"sys":25155},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25157},{"url":393,"details":25158,"fileName":399,"contentType":400},{"size":395,"image":25159},{"width":397,"height":398},{"sys":25161,"fields":25163},{"id":25162,"createdAt":10946},"2TO1W2hucSJxWox9xj2EhW",{"title":25164,"slug":25165,"articleIntro":25164,"category":25166},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[25167],{"metadata":25168,"sys":25171,"fields":25178},{"tags":25169,"concepts":25170},[],[],{"space":25172,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25174,"publishedVersion":349,"revision":62,"contentType":25176,"locale":29},{"sys":25173},{"type":12,"linkType":13,"id":14},{"sys":25175},{"id":21,"type":12,"linkType":22},{"sys":25177},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25179,"metaTitle":359,"metaDescription":360,"mainTitle":25180,"subtitle":378,"heroImage":25195,"ctaButton":401,"ctaLink":402},[358],{"data":25181,"content":25182,"nodeType":74},{},[25183,25189],{"data":25184,"content":25185,"nodeType":78},{},[25186],{"data":25187,"marks":25188,"value":370,"nodeType":82},{},[],{"data":25190,"content":25191,"nodeType":87},{},[25192],{"data":25193,"marks":25194,"value":377,"nodeType":82},{},[],{"metadata":25196,"sys":25199,"fields":25204},{"tags":25197,"concepts":25198},[],[],{"space":25200,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25202,"publishedVersion":62,"revision":44,"locale":29},{"sys":25201},{"type":12,"linkType":13,"id":14},{"sys":25203},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25205},{"url":393,"details":25206,"fileName":399,"contentType":400},{"size":395,"image":25207},{"width":397,"height":398},{"sys":25209,"fields":25212},{"id":25210,"createdAt":25211},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":25213,"slug":25214,"articleIntro":25213,"category":25215},"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",[25216],{"metadata":25217,"sys":25220,"fields":25227},{"tags":25218,"concepts":25219},[],[],{"space":25221,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25223,"publishedVersion":349,"revision":62,"contentType":25225,"locale":29},{"sys":25222},{"type":12,"linkType":13,"id":14},{"sys":25224},{"id":21,"type":12,"linkType":22},{"sys":25226},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25228,"metaTitle":359,"metaDescription":360,"mainTitle":25229,"subtitle":378,"heroImage":25244,"ctaButton":401,"ctaLink":402},[358],{"data":25230,"content":25231,"nodeType":74},{},[25232,25238],{"data":25233,"content":25234,"nodeType":78},{},[25235],{"data":25236,"marks":25237,"value":370,"nodeType":82},{},[],{"data":25239,"content":25240,"nodeType":87},{},[25241],{"data":25242,"marks":25243,"value":377,"nodeType":82},{},[],{"metadata":25245,"sys":25248,"fields":25253},{"tags":25246,"concepts":25247},[],[],{"space":25249,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25251,"publishedVersion":62,"revision":44,"locale":29},{"sys":25250},{"type":12,"linkType":13,"id":14},{"sys":25252},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25254},{"url":393,"details":25255,"fileName":399,"contentType":400},{"size":395,"image":25256},{"width":397,"height":398},{"sys":25258,"fields":25261},{"id":25259,"createdAt":25260},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":25262,"slug":25263,"articleIntro":25262,"category":25264},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[25265],{"metadata":25266,"sys":25269,"fields":25276},{"tags":25267,"concepts":25268},[],[],{"space":25270,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25272,"publishedVersion":349,"revision":62,"contentType":25274,"locale":29},{"sys":25271},{"type":12,"linkType":13,"id":14},{"sys":25273},{"id":21,"type":12,"linkType":22},{"sys":25275},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25277,"metaTitle":359,"metaDescription":360,"mainTitle":25278,"subtitle":378,"heroImage":25293,"ctaButton":401,"ctaLink":402},[358],{"data":25279,"content":25280,"nodeType":74},{},[25281,25287],{"data":25282,"content":25283,"nodeType":78},{},[25284],{"data":25285,"marks":25286,"value":370,"nodeType":82},{},[],{"data":25288,"content":25289,"nodeType":87},{},[25290],{"data":25291,"marks":25292,"value":377,"nodeType":82},{},[],{"metadata":25294,"sys":25297,"fields":25302},{"tags":25295,"concepts":25296},[],[],{"space":25298,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25300,"publishedVersion":62,"revision":44,"locale":29},{"sys":25299},{"type":12,"linkType":13,"id":14},{"sys":25301},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25303},{"url":393,"details":25304,"fileName":399,"contentType":400},{"size":395,"image":25305},{"width":397,"height":398},{"sys":25307,"fields":25310},{"id":25308,"createdAt":25309},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":25311,"slug":25312,"articleIntro":25311,"category":25313},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[25314],{"metadata":25315,"sys":25318,"fields":25325},{"tags":25316,"concepts":25317},[],[],{"space":25319,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25321,"publishedVersion":349,"revision":62,"contentType":25323,"locale":29},{"sys":25320},{"type":12,"linkType":13,"id":14},{"sys":25322},{"id":21,"type":12,"linkType":22},{"sys":25324},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25326,"metaTitle":359,"metaDescription":360,"mainTitle":25327,"subtitle":378,"heroImage":25342,"ctaButton":401,"ctaLink":402},[358],{"data":25328,"content":25329,"nodeType":74},{},[25330,25336],{"data":25331,"content":25332,"nodeType":78},{},[25333],{"data":25334,"marks":25335,"value":370,"nodeType":82},{},[],{"data":25337,"content":25338,"nodeType":87},{},[25339],{"data":25340,"marks":25341,"value":377,"nodeType":82},{},[],{"metadata":25343,"sys":25346,"fields":25351},{"tags":25344,"concepts":25345},[],[],{"space":25347,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25349,"publishedVersion":62,"revision":44,"locale":29},{"sys":25348},{"type":12,"linkType":13,"id":14},{"sys":25350},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25352},{"url":393,"details":25353,"fileName":399,"contentType":400},{"size":395,"image":25354},{"width":397,"height":398},{"sys":25356,"fields":25359},{"id":25357,"createdAt":25358},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":25360,"slug":25361,"articleIntro":25360,"category":25362},"472 - Comptes d'attente","compte-472-comptes-d-attente",[25363],{"metadata":25364,"sys":25367,"fields":25374},{"tags":25365,"concepts":25366},[],[],{"space":25368,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25370,"publishedVersion":349,"revision":62,"contentType":25372,"locale":29},{"sys":25369},{"type":12,"linkType":13,"id":14},{"sys":25371},{"id":21,"type":12,"linkType":22},{"sys":25373},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25375,"metaTitle":359,"metaDescription":360,"mainTitle":25376,"subtitle":378,"heroImage":25391,"ctaButton":401,"ctaLink":402},[358],{"data":25377,"content":25378,"nodeType":74},{},[25379,25385],{"data":25380,"content":25381,"nodeType":78},{},[25382],{"data":25383,"marks":25384,"value":370,"nodeType":82},{},[],{"data":25386,"content":25387,"nodeType":87},{},[25388],{"data":25389,"marks":25390,"value":377,"nodeType":82},{},[],{"metadata":25392,"sys":25395,"fields":25400},{"tags":25393,"concepts":25394},[],[],{"space":25396,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25398,"publishedVersion":62,"revision":44,"locale":29},{"sys":25397},{"type":12,"linkType":13,"id":14},{"sys":25399},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25401},{"url":393,"details":25402,"fileName":399,"contentType":400},{"size":395,"image":25403},{"width":397,"height":398},{"sys":25405,"fields":25408},{"id":25406,"createdAt":25407},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":25409,"slug":25410,"articleIntro":25409,"category":25411},"Compte 53 - Caisse","compte-53-caisse",[25412],{"metadata":25413,"sys":25416,"fields":25423},{"tags":25414,"concepts":25415},[],[],{"space":25417,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25419,"publishedVersion":349,"revision":62,"contentType":25421,"locale":29},{"sys":25418},{"type":12,"linkType":13,"id":14},{"sys":25420},{"id":21,"type":12,"linkType":22},{"sys":25422},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25424,"metaTitle":359,"metaDescription":360,"mainTitle":25425,"subtitle":378,"heroImage":25440,"ctaButton":401,"ctaLink":402},[358],{"data":25426,"content":25427,"nodeType":74},{},[25428,25434],{"data":25429,"content":25430,"nodeType":78},{},[25431],{"data":25432,"marks":25433,"value":370,"nodeType":82},{},[],{"data":25435,"content":25436,"nodeType":87},{},[25437],{"data":25438,"marks":25439,"value":377,"nodeType":82},{},[],{"metadata":25441,"sys":25444,"fields":25449},{"tags":25442,"concepts":25443},[],[],{"space":25445,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25447,"publishedVersion":62,"revision":44,"locale":29},{"sys":25446},{"type":12,"linkType":13,"id":14},{"sys":25448},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25450},{"url":393,"details":25451,"fileName":399,"contentType":400},{"size":395,"image":25452},{"width":397,"height":398},{"sys":25454,"fields":25457},{"id":25455,"createdAt":25456},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":25458,"slug":25459,"articleIntro":25458,"category":25460},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[25461],{"metadata":25462,"sys":25465,"fields":25472},{"tags":25463,"concepts":25464},[],[],{"space":25466,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25468,"publishedVersion":349,"revision":62,"contentType":25470,"locale":29},{"sys":25467},{"type":12,"linkType":13,"id":14},{"sys":25469},{"id":21,"type":12,"linkType":22},{"sys":25471},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25473,"metaTitle":359,"metaDescription":360,"mainTitle":25474,"subtitle":378,"heroImage":25489,"ctaButton":401,"ctaLink":402},[358],{"data":25475,"content":25476,"nodeType":74},{},[25477,25483],{"data":25478,"content":25479,"nodeType":78},{},[25480],{"data":25481,"marks":25482,"value":370,"nodeType":82},{},[],{"data":25484,"content":25485,"nodeType":87},{},[25486],{"data":25487,"marks":25488,"value":377,"nodeType":82},{},[],{"metadata":25490,"sys":25493,"fields":25498},{"tags":25491,"concepts":25492},[],[],{"space":25494,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25496,"publishedVersion":62,"revision":44,"locale":29},{"sys":25495},{"type":12,"linkType":13,"id":14},{"sys":25497},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25499},{"url":393,"details":25500,"fileName":399,"contentType":400},{"size":395,"image":25501},{"width":397,"height":398},{"sys":25503,"fields":25506},{"id":25504,"createdAt":25505},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":25507,"slug":25508,"articleIntro":-1,"category":25509},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[25510],{"metadata":25511,"sys":25514,"fields":25521},{"tags":25512,"concepts":25513},[],[],{"space":25515,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25517,"publishedVersion":349,"revision":62,"contentType":25519,"locale":29},{"sys":25516},{"type":12,"linkType":13,"id":14},{"sys":25518},{"id":21,"type":12,"linkType":22},{"sys":25520},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25522,"metaTitle":359,"metaDescription":360,"mainTitle":25523,"subtitle":378,"heroImage":25538,"ctaButton":401,"ctaLink":402},[358],{"data":25524,"content":25525,"nodeType":74},{},[25526,25532],{"data":25527,"content":25528,"nodeType":78},{},[25529],{"data":25530,"marks":25531,"value":370,"nodeType":82},{},[],{"data":25533,"content":25534,"nodeType":87},{},[25535],{"data":25536,"marks":25537,"value":377,"nodeType":82},{},[],{"metadata":25539,"sys":25542,"fields":25547},{"tags":25540,"concepts":25541},[],[],{"space":25543,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25545,"publishedVersion":62,"revision":44,"locale":29},{"sys":25544},{"type":12,"linkType":13,"id":14},{"sys":25546},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25548},{"url":393,"details":25549,"fileName":399,"contentType":400},{"size":395,"image":25550},{"width":397,"height":398},{"sys":25552,"fields":25555},{"id":25553,"createdAt":25554},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":25556,"slug":25557,"articleIntro":25556,"category":25558},"2961 - Titres de participation","compte-2961-titres-de-participation",[25559],{"metadata":25560,"sys":25563,"fields":25570},{"tags":25561,"concepts":25562},[],[],{"space":25564,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25566,"publishedVersion":349,"revision":62,"contentType":25568,"locale":29},{"sys":25565},{"type":12,"linkType":13,"id":14},{"sys":25567},{"id":21,"type":12,"linkType":22},{"sys":25569},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25571,"metaTitle":359,"metaDescription":360,"mainTitle":25572,"subtitle":378,"heroImage":25587,"ctaButton":401,"ctaLink":402},[358],{"data":25573,"content":25574,"nodeType":74},{},[25575,25581],{"data":25576,"content":25577,"nodeType":78},{},[25578],{"data":25579,"marks":25580,"value":370,"nodeType":82},{},[],{"data":25582,"content":25583,"nodeType":87},{},[25584],{"data":25585,"marks":25586,"value":377,"nodeType":82},{},[],{"metadata":25588,"sys":25591,"fields":25596},{"tags":25589,"concepts":25590},[],[],{"space":25592,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25594,"publishedVersion":62,"revision":44,"locale":29},{"sys":25593},{"type":12,"linkType":13,"id":14},{"sys":25595},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25597},{"url":393,"details":25598,"fileName":399,"contentType":400},{"size":395,"image":25599},{"width":397,"height":398},{"sys":25601,"fields":25604},{"id":25602,"createdAt":25603},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":25605,"slug":25606,"articleIntro":25605,"category":25607},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[25608],{"metadata":25609,"sys":25612,"fields":25619},{"tags":25610,"concepts":25611},[],[],{"space":25613,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25615,"publishedVersion":349,"revision":62,"contentType":25617,"locale":29},{"sys":25614},{"type":12,"linkType":13,"id":14},{"sys":25616},{"id":21,"type":12,"linkType":22},{"sys":25618},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25620,"metaTitle":359,"metaDescription":360,"mainTitle":25621,"subtitle":378,"heroImage":25636,"ctaButton":401,"ctaLink":402},[358],{"data":25622,"content":25623,"nodeType":74},{},[25624,25630],{"data":25625,"content":25626,"nodeType":78},{},[25627],{"data":25628,"marks":25629,"value":370,"nodeType":82},{},[],{"data":25631,"content":25632,"nodeType":87},{},[25633],{"data":25634,"marks":25635,"value":377,"nodeType":82},{},[],{"metadata":25637,"sys":25640,"fields":25645},{"tags":25638,"concepts":25639},[],[],{"space":25641,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25643,"publishedVersion":62,"revision":44,"locale":29},{"sys":25642},{"type":12,"linkType":13,"id":14},{"sys":25644},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25646},{"url":393,"details":25647,"fileName":399,"contentType":400},{"size":395,"image":25648},{"width":397,"height":398},{"sys":25650,"fields":25653},{"id":25651,"createdAt":25652},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":25654,"slug":25655,"articleIntro":-1,"category":25656},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[25657],{"metadata":25658,"sys":25661,"fields":25668},{"tags":25659,"concepts":25660},[],[],{"space":25662,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25664,"publishedVersion":349,"revision":62,"contentType":25666,"locale":29},{"sys":25663},{"type":12,"linkType":13,"id":14},{"sys":25665},{"id":21,"type":12,"linkType":22},{"sys":25667},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25669,"metaTitle":359,"metaDescription":360,"mainTitle":25670,"subtitle":378,"heroImage":25685,"ctaButton":401,"ctaLink":402},[358],{"data":25671,"content":25672,"nodeType":74},{},[25673,25679],{"data":25674,"content":25675,"nodeType":78},{},[25676],{"data":25677,"marks":25678,"value":370,"nodeType":82},{},[],{"data":25680,"content":25681,"nodeType":87},{},[25682],{"data":25683,"marks":25684,"value":377,"nodeType":82},{},[],{"metadata":25686,"sys":25689,"fields":25694},{"tags":25687,"concepts":25688},[],[],{"space":25690,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25692,"publishedVersion":62,"revision":44,"locale":29},{"sys":25691},{"type":12,"linkType":13,"id":14},{"sys":25693},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25695},{"url":393,"details":25696,"fileName":399,"contentType":400},{"size":395,"image":25697},{"width":397,"height":398},{"sys":25699,"fields":25702},{"id":25700,"createdAt":25701},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":25703,"slug":25704,"articleIntro":25703,"category":25705},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[25706],{"metadata":25707,"sys":25710,"fields":25717},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25713,"publishedVersion":349,"revision":62,"contentType":25715,"locale":29},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":21,"type":12,"linkType":22},{"sys":25716},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25718,"metaTitle":359,"metaDescription":360,"mainTitle":25719,"subtitle":378,"heroImage":25734,"ctaButton":401,"ctaLink":402},[358],{"data":25720,"content":25721,"nodeType":74},{},[25722,25728],{"data":25723,"content":25724,"nodeType":78},{},[25725],{"data":25726,"marks":25727,"value":370,"nodeType":82},{},[],{"data":25729,"content":25730,"nodeType":87},{},[25731],{"data":25732,"marks":25733,"value":377,"nodeType":82},{},[],{"metadata":25735,"sys":25738,"fields":25743},{"tags":25736,"concepts":25737},[],[],{"space":25739,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25741,"publishedVersion":62,"revision":44,"locale":29},{"sys":25740},{"type":12,"linkType":13,"id":14},{"sys":25742},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25744},{"url":393,"details":25745,"fileName":399,"contentType":400},{"size":395,"image":25746},{"width":397,"height":398},{"sys":25748,"fields":25751},{"id":25749,"createdAt":25750},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":25752,"slug":25753,"articleIntro":-1,"category":25754},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[25755],{"metadata":25756,"sys":25759,"fields":25766},{"tags":25757,"concepts":25758},[],[],{"space":25760,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25762,"publishedVersion":349,"revision":62,"contentType":25764,"locale":29},{"sys":25761},{"type":12,"linkType":13,"id":14},{"sys":25763},{"id":21,"type":12,"linkType":22},{"sys":25765},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25767,"metaTitle":359,"metaDescription":360,"mainTitle":25768,"subtitle":378,"heroImage":25783,"ctaButton":401,"ctaLink":402},[358],{"data":25769,"content":25770,"nodeType":74},{},[25771,25777],{"data":25772,"content":25773,"nodeType":78},{},[25774],{"data":25775,"marks":25776,"value":370,"nodeType":82},{},[],{"data":25778,"content":25779,"nodeType":87},{},[25780],{"data":25781,"marks":25782,"value":377,"nodeType":82},{},[],{"metadata":25784,"sys":25787,"fields":25792},{"tags":25785,"concepts":25786},[],[],{"space":25788,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25790,"publishedVersion":62,"revision":44,"locale":29},{"sys":25789},{"type":12,"linkType":13,"id":14},{"sys":25791},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25793},{"url":393,"details":25794,"fileName":399,"contentType":400},{"size":395,"image":25795},{"width":397,"height":398},{"sys":25797,"fields":25800},{"id":25798,"createdAt":25799},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":25801,"slug":25802,"articleIntro":25801,"category":25803},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[25804],{"metadata":25805,"sys":25808,"fields":25815},{"tags":25806,"concepts":25807},[],[],{"space":25809,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25811,"publishedVersion":349,"revision":62,"contentType":25813,"locale":29},{"sys":25810},{"type":12,"linkType":13,"id":14},{"sys":25812},{"id":21,"type":12,"linkType":22},{"sys":25814},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25816,"metaTitle":359,"metaDescription":360,"mainTitle":25817,"subtitle":378,"heroImage":25832,"ctaButton":401,"ctaLink":402},[358],{"data":25818,"content":25819,"nodeType":74},{},[25820,25826],{"data":25821,"content":25822,"nodeType":78},{},[25823],{"data":25824,"marks":25825,"value":370,"nodeType":82},{},[],{"data":25827,"content":25828,"nodeType":87},{},[25829],{"data":25830,"marks":25831,"value":377,"nodeType":82},{},[],{"metadata":25833,"sys":25836,"fields":25841},{"tags":25834,"concepts":25835},[],[],{"space":25837,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25839,"publishedVersion":62,"revision":44,"locale":29},{"sys":25838},{"type":12,"linkType":13,"id":14},{"sys":25840},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25842},{"url":393,"details":25843,"fileName":399,"contentType":400},{"size":395,"image":25844},{"width":397,"height":398},{"sys":25846,"fields":25849},{"id":25847,"createdAt":25848},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":25850,"slug":25851,"articleIntro":25850,"category":25852},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[25853],{"metadata":25854,"sys":25857,"fields":25864},{"tags":25855,"concepts":25856},[],[],{"space":25858,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25860,"publishedVersion":349,"revision":62,"contentType":25862,"locale":29},{"sys":25859},{"type":12,"linkType":13,"id":14},{"sys":25861},{"id":21,"type":12,"linkType":22},{"sys":25863},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25865,"metaTitle":359,"metaDescription":360,"mainTitle":25866,"subtitle":378,"heroImage":25881,"ctaButton":401,"ctaLink":402},[358],{"data":25867,"content":25868,"nodeType":74},{},[25869,25875],{"data":25870,"content":25871,"nodeType":78},{},[25872],{"data":25873,"marks":25874,"value":370,"nodeType":82},{},[],{"data":25876,"content":25877,"nodeType":87},{},[25878],{"data":25879,"marks":25880,"value":377,"nodeType":82},{},[],{"metadata":25882,"sys":25885,"fields":25890},{"tags":25883,"concepts":25884},[],[],{"space":25886,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25888,"publishedVersion":62,"revision":44,"locale":29},{"sys":25887},{"type":12,"linkType":13,"id":14},{"sys":25889},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25891},{"url":393,"details":25892,"fileName":399,"contentType":400},{"size":395,"image":25893},{"width":397,"height":398},{"sys":25895,"fields":25898},{"id":25896,"createdAt":25897},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":25899,"slug":25900,"articleIntro":25899,"category":25901},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[25902],{"metadata":25903,"sys":25906,"fields":25913},{"tags":25904,"concepts":25905},[],[],{"space":25907,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25909,"publishedVersion":349,"revision":62,"contentType":25911,"locale":29},{"sys":25908},{"type":12,"linkType":13,"id":14},{"sys":25910},{"id":21,"type":12,"linkType":22},{"sys":25912},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25914,"metaTitle":359,"metaDescription":360,"mainTitle":25915,"subtitle":378,"heroImage":25930,"ctaButton":401,"ctaLink":402},[358],{"data":25916,"content":25917,"nodeType":74},{},[25918,25924],{"data":25919,"content":25920,"nodeType":78},{},[25921],{"data":25922,"marks":25923,"value":370,"nodeType":82},{},[],{"data":25925,"content":25926,"nodeType":87},{},[25927],{"data":25928,"marks":25929,"value":377,"nodeType":82},{},[],{"metadata":25931,"sys":25934,"fields":25939},{"tags":25932,"concepts":25933},[],[],{"space":25935,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25937,"publishedVersion":62,"revision":44,"locale":29},{"sys":25936},{"type":12,"linkType":13,"id":14},{"sys":25938},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25940},{"url":393,"details":25941,"fileName":399,"contentType":400},{"size":395,"image":25942},{"width":397,"height":398},{"sys":25944,"fields":25947},{"id":25945,"createdAt":25946},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":25948,"slug":25949,"articleIntro":25948,"category":25950},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[25951],{"metadata":25952,"sys":25955,"fields":25962},{"tags":25953,"concepts":25954},[],[],{"space":25956,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":25958,"publishedVersion":349,"revision":62,"contentType":25960,"locale":29},{"sys":25957},{"type":12,"linkType":13,"id":14},{"sys":25959},{"id":21,"type":12,"linkType":22},{"sys":25961},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":25963,"metaTitle":359,"metaDescription":360,"mainTitle":25964,"subtitle":378,"heroImage":25979,"ctaButton":401,"ctaLink":402},[358],{"data":25965,"content":25966,"nodeType":74},{},[25967,25973],{"data":25968,"content":25969,"nodeType":78},{},[25970],{"data":25971,"marks":25972,"value":370,"nodeType":82},{},[],{"data":25974,"content":25975,"nodeType":87},{},[25976],{"data":25977,"marks":25978,"value":377,"nodeType":82},{},[],{"metadata":25980,"sys":25983,"fields":25988},{"tags":25981,"concepts":25982},[],[],{"space":25984,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":25986,"publishedVersion":62,"revision":44,"locale":29},{"sys":25985},{"type":12,"linkType":13,"id":14},{"sys":25987},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":25989},{"url":393,"details":25990,"fileName":399,"contentType":400},{"size":395,"image":25991},{"width":397,"height":398},{"sys":25993,"fields":25996},{"id":25994,"createdAt":25995},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":25997,"slug":25998,"articleIntro":25997,"category":25999},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[26000],{"metadata":26001,"sys":26004,"fields":26011},{"tags":26002,"concepts":26003},[],[],{"space":26005,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26007,"publishedVersion":349,"revision":62,"contentType":26009,"locale":29},{"sys":26006},{"type":12,"linkType":13,"id":14},{"sys":26008},{"id":21,"type":12,"linkType":22},{"sys":26010},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26012,"metaTitle":359,"metaDescription":360,"mainTitle":26013,"subtitle":378,"heroImage":26028,"ctaButton":401,"ctaLink":402},[358],{"data":26014,"content":26015,"nodeType":74},{},[26016,26022],{"data":26017,"content":26018,"nodeType":78},{},[26019],{"data":26020,"marks":26021,"value":370,"nodeType":82},{},[],{"data":26023,"content":26024,"nodeType":87},{},[26025],{"data":26026,"marks":26027,"value":377,"nodeType":82},{},[],{"metadata":26029,"sys":26032,"fields":26037},{"tags":26030,"concepts":26031},[],[],{"space":26033,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26035,"publishedVersion":62,"revision":44,"locale":29},{"sys":26034},{"type":12,"linkType":13,"id":14},{"sys":26036},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26038},{"url":393,"details":26039,"fileName":399,"contentType":400},{"size":395,"image":26040},{"width":397,"height":398},{"sys":26042,"fields":26045},{"id":26043,"createdAt":26044},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":26046,"slug":26047,"articleIntro":26046,"category":26048},"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",[26049],{"metadata":26050,"sys":26053,"fields":26060},{"tags":26051,"concepts":26052},[],[],{"space":26054,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26056,"publishedVersion":349,"revision":62,"contentType":26058,"locale":29},{"sys":26055},{"type":12,"linkType":13,"id":14},{"sys":26057},{"id":21,"type":12,"linkType":22},{"sys":26059},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26061,"metaTitle":359,"metaDescription":360,"mainTitle":26062,"subtitle":378,"heroImage":26077,"ctaButton":401,"ctaLink":402},[358],{"data":26063,"content":26064,"nodeType":74},{},[26065,26071],{"data":26066,"content":26067,"nodeType":78},{},[26068],{"data":26069,"marks":26070,"value":370,"nodeType":82},{},[],{"data":26072,"content":26073,"nodeType":87},{},[26074],{"data":26075,"marks":26076,"value":377,"nodeType":82},{},[],{"metadata":26078,"sys":26081,"fields":26086},{"tags":26079,"concepts":26080},[],[],{"space":26082,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26084,"publishedVersion":62,"revision":44,"locale":29},{"sys":26083},{"type":12,"linkType":13,"id":14},{"sys":26085},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26087},{"url":393,"details":26088,"fileName":399,"contentType":400},{"size":395,"image":26089},{"width":397,"height":398},{"sys":26091,"fields":26094},{"id":26092,"createdAt":26093},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":26095,"slug":26096,"articleIntro":26095,"category":26097},"4558 - Intérêts courus","compte-4558-interets-courus",[26098],{"metadata":26099,"sys":26102,"fields":26109},{"tags":26100,"concepts":26101},[],[],{"space":26103,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26105,"publishedVersion":349,"revision":62,"contentType":26107,"locale":29},{"sys":26104},{"type":12,"linkType":13,"id":14},{"sys":26106},{"id":21,"type":12,"linkType":22},{"sys":26108},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26110,"metaTitle":359,"metaDescription":360,"mainTitle":26111,"subtitle":378,"heroImage":26126,"ctaButton":401,"ctaLink":402},[358],{"data":26112,"content":26113,"nodeType":74},{},[26114,26120],{"data":26115,"content":26116,"nodeType":78},{},[26117],{"data":26118,"marks":26119,"value":370,"nodeType":82},{},[],{"data":26121,"content":26122,"nodeType":87},{},[26123],{"data":26124,"marks":26125,"value":377,"nodeType":82},{},[],{"metadata":26127,"sys":26130,"fields":26135},{"tags":26128,"concepts":26129},[],[],{"space":26131,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26133,"publishedVersion":62,"revision":44,"locale":29},{"sys":26132},{"type":12,"linkType":13,"id":14},{"sys":26134},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26136},{"url":393,"details":26137,"fileName":399,"contentType":400},{"size":395,"image":26138},{"width":397,"height":398},{"sys":26140,"fields":26143},{"id":26141,"createdAt":26142},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":26144,"slug":26145,"articleIntro":26144,"category":26146},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[26147],{"metadata":26148,"sys":26151,"fields":26158},{"tags":26149,"concepts":26150},[],[],{"space":26152,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26154,"publishedVersion":349,"revision":62,"contentType":26156,"locale":29},{"sys":26153},{"type":12,"linkType":13,"id":14},{"sys":26155},{"id":21,"type":12,"linkType":22},{"sys":26157},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26159,"metaTitle":359,"metaDescription":360,"mainTitle":26160,"subtitle":378,"heroImage":26175,"ctaButton":401,"ctaLink":402},[358],{"data":26161,"content":26162,"nodeType":74},{},[26163,26169],{"data":26164,"content":26165,"nodeType":78},{},[26166],{"data":26167,"marks":26168,"value":370,"nodeType":82},{},[],{"data":26170,"content":26171,"nodeType":87},{},[26172],{"data":26173,"marks":26174,"value":377,"nodeType":82},{},[],{"metadata":26176,"sys":26179,"fields":26184},{"tags":26177,"concepts":26178},[],[],{"space":26180,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26182,"publishedVersion":62,"revision":44,"locale":29},{"sys":26181},{"type":12,"linkType":13,"id":14},{"sys":26183},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26185},{"url":393,"details":26186,"fileName":399,"contentType":400},{"size":395,"image":26187},{"width":397,"height":398},{"sys":26189,"fields":26192},{"id":26190,"createdAt":26191},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":26193,"slug":26194,"articleIntro":26193,"category":26195},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[26196],{"metadata":26197,"sys":26200,"fields":26207},{"tags":26198,"concepts":26199},[],[],{"space":26201,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26203,"publishedVersion":349,"revision":62,"contentType":26205,"locale":29},{"sys":26202},{"type":12,"linkType":13,"id":14},{"sys":26204},{"id":21,"type":12,"linkType":22},{"sys":26206},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26208,"metaTitle":359,"metaDescription":360,"mainTitle":26209,"subtitle":378,"heroImage":26224,"ctaButton":401,"ctaLink":402},[358],{"data":26210,"content":26211,"nodeType":74},{},[26212,26218],{"data":26213,"content":26214,"nodeType":78},{},[26215],{"data":26216,"marks":26217,"value":370,"nodeType":82},{},[],{"data":26219,"content":26220,"nodeType":87},{},[26221],{"data":26222,"marks":26223,"value":377,"nodeType":82},{},[],{"metadata":26225,"sys":26228,"fields":26233},{"tags":26226,"concepts":26227},[],[],{"space":26229,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26231,"publishedVersion":62,"revision":44,"locale":29},{"sys":26230},{"type":12,"linkType":13,"id":14},{"sys":26232},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26234},{"url":393,"details":26235,"fileName":399,"contentType":400},{"size":395,"image":26236},{"width":397,"height":398},{"sys":26238,"fields":26240},{"id":26239,"createdAt":22270},"162s9jHJG3pe8Lo9DnYq87",{"title":26241,"slug":26242,"articleIntro":26241,"category":26243},"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",[26244],{"metadata":26245,"sys":26248,"fields":26255},{"tags":26246,"concepts":26247},[],[],{"space":26249,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26251,"publishedVersion":349,"revision":62,"contentType":26253,"locale":29},{"sys":26250},{"type":12,"linkType":13,"id":14},{"sys":26252},{"id":21,"type":12,"linkType":22},{"sys":26254},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26256,"metaTitle":359,"metaDescription":360,"mainTitle":26257,"subtitle":378,"heroImage":26272,"ctaButton":401,"ctaLink":402},[358],{"data":26258,"content":26259,"nodeType":74},{},[26260,26266],{"data":26261,"content":26262,"nodeType":78},{},[26263],{"data":26264,"marks":26265,"value":370,"nodeType":82},{},[],{"data":26267,"content":26268,"nodeType":87},{},[26269],{"data":26270,"marks":26271,"value":377,"nodeType":82},{},[],{"metadata":26273,"sys":26276,"fields":26281},{"tags":26274,"concepts":26275},[],[],{"space":26277,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26279,"publishedVersion":62,"revision":44,"locale":29},{"sys":26278},{"type":12,"linkType":13,"id":14},{"sys":26280},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26282},{"url":393,"details":26283,"fileName":399,"contentType":400},{"size":395,"image":26284},{"width":397,"height":398},{"sys":26286,"fields":26289},{"id":26287,"createdAt":26288},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":26290,"slug":26291,"articleIntro":26290,"category":26292},"Compte 6156 - Maintenance","compte-6156-maintenance",[26293],{"metadata":26294,"sys":26297,"fields":26304},{"tags":26295,"concepts":26296},[],[],{"space":26298,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26300,"publishedVersion":349,"revision":62,"contentType":26302,"locale":29},{"sys":26299},{"type":12,"linkType":13,"id":14},{"sys":26301},{"id":21,"type":12,"linkType":22},{"sys":26303},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26305,"metaTitle":359,"metaDescription":360,"mainTitle":26306,"subtitle":378,"heroImage":26321,"ctaButton":401,"ctaLink":402},[358],{"data":26307,"content":26308,"nodeType":74},{},[26309,26315],{"data":26310,"content":26311,"nodeType":78},{},[26312],{"data":26313,"marks":26314,"value":370,"nodeType":82},{},[],{"data":26316,"content":26317,"nodeType":87},{},[26318],{"data":26319,"marks":26320,"value":377,"nodeType":82},{},[],{"metadata":26322,"sys":26325,"fields":26330},{"tags":26323,"concepts":26324},[],[],{"space":26326,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26328,"publishedVersion":62,"revision":44,"locale":29},{"sys":26327},{"type":12,"linkType":13,"id":14},{"sys":26329},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26331},{"url":393,"details":26332,"fileName":399,"contentType":400},{"size":395,"image":26333},{"width":397,"height":398},{"sys":26335,"fields":26338},{"id":26336,"createdAt":26337},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":26339,"slug":26340,"articleIntro":26339,"category":26341},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[26342],{"metadata":26343,"sys":26346,"fields":26353},{"tags":26344,"concepts":26345},[],[],{"space":26347,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26349,"publishedVersion":349,"revision":62,"contentType":26351,"locale":29},{"sys":26348},{"type":12,"linkType":13,"id":14},{"sys":26350},{"id":21,"type":12,"linkType":22},{"sys":26352},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26354,"metaTitle":359,"metaDescription":360,"mainTitle":26355,"subtitle":378,"heroImage":26370,"ctaButton":401,"ctaLink":402},[358],{"data":26356,"content":26357,"nodeType":74},{},[26358,26364],{"data":26359,"content":26360,"nodeType":78},{},[26361],{"data":26362,"marks":26363,"value":370,"nodeType":82},{},[],{"data":26365,"content":26366,"nodeType":87},{},[26367],{"data":26368,"marks":26369,"value":377,"nodeType":82},{},[],{"metadata":26371,"sys":26374,"fields":26379},{"tags":26372,"concepts":26373},[],[],{"space":26375,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26377,"publishedVersion":62,"revision":44,"locale":29},{"sys":26376},{"type":12,"linkType":13,"id":14},{"sys":26378},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26380},{"url":393,"details":26381,"fileName":399,"contentType":400},{"size":395,"image":26382},{"width":397,"height":398},{"sys":26384,"fields":26387},{"id":26385,"createdAt":26386},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":26388,"slug":26389,"articleIntro":26388,"category":26390},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[26391],{"metadata":26392,"sys":26395,"fields":26402},{"tags":26393,"concepts":26394},[],[],{"space":26396,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26398,"publishedVersion":349,"revision":62,"contentType":26400,"locale":29},{"sys":26397},{"type":12,"linkType":13,"id":14},{"sys":26399},{"id":21,"type":12,"linkType":22},{"sys":26401},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26403,"metaTitle":359,"metaDescription":360,"mainTitle":26404,"subtitle":378,"heroImage":26419,"ctaButton":401,"ctaLink":402},[358],{"data":26405,"content":26406,"nodeType":74},{},[26407,26413],{"data":26408,"content":26409,"nodeType":78},{},[26410],{"data":26411,"marks":26412,"value":370,"nodeType":82},{},[],{"data":26414,"content":26415,"nodeType":87},{},[26416],{"data":26417,"marks":26418,"value":377,"nodeType":82},{},[],{"metadata":26420,"sys":26423,"fields":26428},{"tags":26421,"concepts":26422},[],[],{"space":26424,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26426,"publishedVersion":62,"revision":44,"locale":29},{"sys":26425},{"type":12,"linkType":13,"id":14},{"sys":26427},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26429},{"url":393,"details":26430,"fileName":399,"contentType":400},{"size":395,"image":26431},{"width":397,"height":398},{"sys":26433,"fields":26436},{"id":26434,"createdAt":26435},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":26437,"slug":26438,"articleIntro":26437,"category":26439},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[26440],{"metadata":26441,"sys":26444,"fields":26451},{"tags":26442,"concepts":26443},[],[],{"space":26445,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26447,"publishedVersion":349,"revision":62,"contentType":26449,"locale":29},{"sys":26446},{"type":12,"linkType":13,"id":14},{"sys":26448},{"id":21,"type":12,"linkType":22},{"sys":26450},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26452,"metaTitle":359,"metaDescription":360,"mainTitle":26453,"subtitle":378,"heroImage":26468,"ctaButton":401,"ctaLink":402},[358],{"data":26454,"content":26455,"nodeType":74},{},[26456,26462],{"data":26457,"content":26458,"nodeType":78},{},[26459],{"data":26460,"marks":26461,"value":370,"nodeType":82},{},[],{"data":26463,"content":26464,"nodeType":87},{},[26465],{"data":26466,"marks":26467,"value":377,"nodeType":82},{},[],{"metadata":26469,"sys":26472,"fields":26477},{"tags":26470,"concepts":26471},[],[],{"space":26473,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26475,"publishedVersion":62,"revision":44,"locale":29},{"sys":26474},{"type":12,"linkType":13,"id":14},{"sys":26476},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26478},{"url":393,"details":26479,"fileName":399,"contentType":400},{"size":395,"image":26480},{"width":397,"height":398},{"sys":26482,"fields":26485},{"id":26483,"createdAt":26484},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":26486,"slug":26487,"articleIntro":26486,"category":26488},"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",[26489],{"metadata":26490,"sys":26493,"fields":26500},{"tags":26491,"concepts":26492},[],[],{"space":26494,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26496,"publishedVersion":349,"revision":62,"contentType":26498,"locale":29},{"sys":26495},{"type":12,"linkType":13,"id":14},{"sys":26497},{"id":21,"type":12,"linkType":22},{"sys":26499},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26501,"metaTitle":359,"metaDescription":360,"mainTitle":26502,"subtitle":378,"heroImage":26517,"ctaButton":401,"ctaLink":402},[358],{"data":26503,"content":26504,"nodeType":74},{},[26505,26511],{"data":26506,"content":26507,"nodeType":78},{},[26508],{"data":26509,"marks":26510,"value":370,"nodeType":82},{},[],{"data":26512,"content":26513,"nodeType":87},{},[26514],{"data":26515,"marks":26516,"value":377,"nodeType":82},{},[],{"metadata":26518,"sys":26521,"fields":26526},{"tags":26519,"concepts":26520},[],[],{"space":26522,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26524,"publishedVersion":62,"revision":44,"locale":29},{"sys":26523},{"type":12,"linkType":13,"id":14},{"sys":26525},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26527},{"url":393,"details":26528,"fileName":399,"contentType":400},{"size":395,"image":26529},{"width":397,"height":398},{"sys":26531,"fields":26534},{"id":26532,"createdAt":26533},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":26535,"slug":26536,"articleIntro":26535,"category":26537},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[26538],{"metadata":26539,"sys":26542,"fields":26549},{"tags":26540,"concepts":26541},[],[],{"space":26543,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26545,"publishedVersion":349,"revision":62,"contentType":26547,"locale":29},{"sys":26544},{"type":12,"linkType":13,"id":14},{"sys":26546},{"id":21,"type":12,"linkType":22},{"sys":26548},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26550,"metaTitle":359,"metaDescription":360,"mainTitle":26551,"subtitle":378,"heroImage":26566,"ctaButton":401,"ctaLink":402},[358],{"data":26552,"content":26553,"nodeType":74},{},[26554,26560],{"data":26555,"content":26556,"nodeType":78},{},[26557],{"data":26558,"marks":26559,"value":370,"nodeType":82},{},[],{"data":26561,"content":26562,"nodeType":87},{},[26563],{"data":26564,"marks":26565,"value":377,"nodeType":82},{},[],{"metadata":26567,"sys":26570,"fields":26575},{"tags":26568,"concepts":26569},[],[],{"space":26571,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26573,"publishedVersion":62,"revision":44,"locale":29},{"sys":26572},{"type":12,"linkType":13,"id":14},{"sys":26574},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26576},{"url":393,"details":26577,"fileName":399,"contentType":400},{"size":395,"image":26578},{"width":397,"height":398},{"sys":26580,"fields":26583},{"id":26581,"createdAt":26582},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":26584,"slug":26585,"articleIntro":26584,"category":26586},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[26587],{"metadata":26588,"sys":26591,"fields":26598},{"tags":26589,"concepts":26590},[],[],{"space":26592,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26594,"publishedVersion":349,"revision":62,"contentType":26596,"locale":29},{"sys":26593},{"type":12,"linkType":13,"id":14},{"sys":26595},{"id":21,"type":12,"linkType":22},{"sys":26597},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26599,"metaTitle":359,"metaDescription":360,"mainTitle":26600,"subtitle":378,"heroImage":26615,"ctaButton":401,"ctaLink":402},[358],{"data":26601,"content":26602,"nodeType":74},{},[26603,26609],{"data":26604,"content":26605,"nodeType":78},{},[26606],{"data":26607,"marks":26608,"value":370,"nodeType":82},{},[],{"data":26610,"content":26611,"nodeType":87},{},[26612],{"data":26613,"marks":26614,"value":377,"nodeType":82},{},[],{"metadata":26616,"sys":26619,"fields":26624},{"tags":26617,"concepts":26618},[],[],{"space":26620,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26622,"publishedVersion":62,"revision":44,"locale":29},{"sys":26621},{"type":12,"linkType":13,"id":14},{"sys":26623},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26625},{"url":393,"details":26626,"fileName":399,"contentType":400},{"size":395,"image":26627},{"width":397,"height":398},{"sys":26629,"fields":26632},{"id":26630,"createdAt":26631},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":26633,"slug":26634,"articleIntro":26633,"category":26635},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[26636],{"metadata":26637,"sys":26640,"fields":26647},{"tags":26638,"concepts":26639},[],[],{"space":26641,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26643,"publishedVersion":349,"revision":62,"contentType":26645,"locale":29},{"sys":26642},{"type":12,"linkType":13,"id":14},{"sys":26644},{"id":21,"type":12,"linkType":22},{"sys":26646},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26648,"metaTitle":359,"metaDescription":360,"mainTitle":26649,"subtitle":378,"heroImage":26664,"ctaButton":401,"ctaLink":402},[358],{"data":26650,"content":26651,"nodeType":74},{},[26652,26658],{"data":26653,"content":26654,"nodeType":78},{},[26655],{"data":26656,"marks":26657,"value":370,"nodeType":82},{},[],{"data":26659,"content":26660,"nodeType":87},{},[26661],{"data":26662,"marks":26663,"value":377,"nodeType":82},{},[],{"metadata":26665,"sys":26668,"fields":26673},{"tags":26666,"concepts":26667},[],[],{"space":26669,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26671,"publishedVersion":62,"revision":44,"locale":29},{"sys":26670},{"type":12,"linkType":13,"id":14},{"sys":26672},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26674},{"url":393,"details":26675,"fileName":399,"contentType":400},{"size":395,"image":26676},{"width":397,"height":398},{"sys":26678,"fields":26681},{"id":26679,"createdAt":26680},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":26682,"slug":26683,"articleIntro":-1,"category":26684},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[26685],{"metadata":26686,"sys":26689,"fields":26696},{"tags":26687,"concepts":26688},[],[],{"space":26690,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26692,"publishedVersion":349,"revision":62,"contentType":26694,"locale":29},{"sys":26691},{"type":12,"linkType":13,"id":14},{"sys":26693},{"id":21,"type":12,"linkType":22},{"sys":26695},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26697,"metaTitle":359,"metaDescription":360,"mainTitle":26698,"subtitle":378,"heroImage":26713,"ctaButton":401,"ctaLink":402},[358],{"data":26699,"content":26700,"nodeType":74},{},[26701,26707],{"data":26702,"content":26703,"nodeType":78},{},[26704],{"data":26705,"marks":26706,"value":370,"nodeType":82},{},[],{"data":26708,"content":26709,"nodeType":87},{},[26710],{"data":26711,"marks":26712,"value":377,"nodeType":82},{},[],{"metadata":26714,"sys":26717,"fields":26722},{"tags":26715,"concepts":26716},[],[],{"space":26718,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26720,"publishedVersion":62,"revision":44,"locale":29},{"sys":26719},{"type":12,"linkType":13,"id":14},{"sys":26721},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26723},{"url":393,"details":26724,"fileName":399,"contentType":400},{"size":395,"image":26725},{"width":397,"height":398},{"sys":26727,"fields":26730},{"id":26728,"createdAt":26729},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":26731,"slug":26732,"articleIntro":26731,"category":26733},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[26734],{"metadata":26735,"sys":26738,"fields":26745},{"tags":26736,"concepts":26737},[],[],{"space":26739,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26741,"publishedVersion":349,"revision":62,"contentType":26743,"locale":29},{"sys":26740},{"type":12,"linkType":13,"id":14},{"sys":26742},{"id":21,"type":12,"linkType":22},{"sys":26744},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26746,"metaTitle":359,"metaDescription":360,"mainTitle":26747,"subtitle":378,"heroImage":26762,"ctaButton":401,"ctaLink":402},[358],{"data":26748,"content":26749,"nodeType":74},{},[26750,26756],{"data":26751,"content":26752,"nodeType":78},{},[26753],{"data":26754,"marks":26755,"value":370,"nodeType":82},{},[],{"data":26757,"content":26758,"nodeType":87},{},[26759],{"data":26760,"marks":26761,"value":377,"nodeType":82},{},[],{"metadata":26763,"sys":26766,"fields":26771},{"tags":26764,"concepts":26765},[],[],{"space":26767,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26769,"publishedVersion":62,"revision":44,"locale":29},{"sys":26768},{"type":12,"linkType":13,"id":14},{"sys":26770},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26772},{"url":393,"details":26773,"fileName":399,"contentType":400},{"size":395,"image":26774},{"width":397,"height":398},{"sys":26776,"fields":26779},{"id":26777,"createdAt":26778},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":26780,"slug":26781,"articleIntro":26780,"category":26782},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[26783],{"metadata":26784,"sys":26787,"fields":26794},{"tags":26785,"concepts":26786},[],[],{"space":26788,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26790,"publishedVersion":349,"revision":62,"contentType":26792,"locale":29},{"sys":26789},{"type":12,"linkType":13,"id":14},{"sys":26791},{"id":21,"type":12,"linkType":22},{"sys":26793},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26795,"metaTitle":359,"metaDescription":360,"mainTitle":26796,"subtitle":378,"heroImage":26811,"ctaButton":401,"ctaLink":402},[358],{"data":26797,"content":26798,"nodeType":74},{},[26799,26805],{"data":26800,"content":26801,"nodeType":78},{},[26802],{"data":26803,"marks":26804,"value":370,"nodeType":82},{},[],{"data":26806,"content":26807,"nodeType":87},{},[26808],{"data":26809,"marks":26810,"value":377,"nodeType":82},{},[],{"metadata":26812,"sys":26815,"fields":26820},{"tags":26813,"concepts":26814},[],[],{"space":26816,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26818,"publishedVersion":62,"revision":44,"locale":29},{"sys":26817},{"type":12,"linkType":13,"id":14},{"sys":26819},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26821},{"url":393,"details":26822,"fileName":399,"contentType":400},{"size":395,"image":26823},{"width":397,"height":398},{"sys":26825,"fields":26828},{"id":26826,"createdAt":26827},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":26829,"slug":26830,"articleIntro":-1,"category":26831},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[26832],{"metadata":26833,"sys":26836,"fields":26843},{"tags":26834,"concepts":26835},[],[],{"space":26837,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26839,"publishedVersion":349,"revision":62,"contentType":26841,"locale":29},{"sys":26838},{"type":12,"linkType":13,"id":14},{"sys":26840},{"id":21,"type":12,"linkType":22},{"sys":26842},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26844,"metaTitle":359,"metaDescription":360,"mainTitle":26845,"subtitle":378,"heroImage":26860,"ctaButton":401,"ctaLink":402},[358],{"data":26846,"content":26847,"nodeType":74},{},[26848,26854],{"data":26849,"content":26850,"nodeType":78},{},[26851],{"data":26852,"marks":26853,"value":370,"nodeType":82},{},[],{"data":26855,"content":26856,"nodeType":87},{},[26857],{"data":26858,"marks":26859,"value":377,"nodeType":82},{},[],{"metadata":26861,"sys":26864,"fields":26869},{"tags":26862,"concepts":26863},[],[],{"space":26865,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26867,"publishedVersion":62,"revision":44,"locale":29},{"sys":26866},{"type":12,"linkType":13,"id":14},{"sys":26868},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26870},{"url":393,"details":26871,"fileName":399,"contentType":400},{"size":395,"image":26872},{"width":397,"height":398},{"sys":26874,"fields":26877},{"id":26875,"createdAt":26876},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":26878,"slug":26879,"articleIntro":26878,"category":26880},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[26881],{"metadata":26882,"sys":26885,"fields":26892},{"tags":26883,"concepts":26884},[],[],{"space":26886,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26888,"publishedVersion":349,"revision":62,"contentType":26890,"locale":29},{"sys":26887},{"type":12,"linkType":13,"id":14},{"sys":26889},{"id":21,"type":12,"linkType":22},{"sys":26891},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26893,"metaTitle":359,"metaDescription":360,"mainTitle":26894,"subtitle":378,"heroImage":26909,"ctaButton":401,"ctaLink":402},[358],{"data":26895,"content":26896,"nodeType":74},{},[26897,26903],{"data":26898,"content":26899,"nodeType":78},{},[26900],{"data":26901,"marks":26902,"value":370,"nodeType":82},{},[],{"data":26904,"content":26905,"nodeType":87},{},[26906],{"data":26907,"marks":26908,"value":377,"nodeType":82},{},[],{"metadata":26910,"sys":26913,"fields":26918},{"tags":26911,"concepts":26912},[],[],{"space":26914,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26916,"publishedVersion":62,"revision":44,"locale":29},{"sys":26915},{"type":12,"linkType":13,"id":14},{"sys":26917},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26919},{"url":393,"details":26920,"fileName":399,"contentType":400},{"size":395,"image":26921},{"width":397,"height":398},{"sys":26923,"fields":26926},{"id":26924,"createdAt":26925},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":26927,"slug":26928,"articleIntro":26927,"category":26929},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[26930],{"metadata":26931,"sys":26934,"fields":26941},{"tags":26932,"concepts":26933},[],[],{"space":26935,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26937,"publishedVersion":349,"revision":62,"contentType":26939,"locale":29},{"sys":26936},{"type":12,"linkType":13,"id":14},{"sys":26938},{"id":21,"type":12,"linkType":22},{"sys":26940},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26942,"metaTitle":359,"metaDescription":360,"mainTitle":26943,"subtitle":378,"heroImage":26958,"ctaButton":401,"ctaLink":402},[358],{"data":26944,"content":26945,"nodeType":74},{},[26946,26952],{"data":26947,"content":26948,"nodeType":78},{},[26949],{"data":26950,"marks":26951,"value":370,"nodeType":82},{},[],{"data":26953,"content":26954,"nodeType":87},{},[26955],{"data":26956,"marks":26957,"value":377,"nodeType":82},{},[],{"metadata":26959,"sys":26962,"fields":26967},{"tags":26960,"concepts":26961},[],[],{"space":26963,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":26965,"publishedVersion":62,"revision":44,"locale":29},{"sys":26964},{"type":12,"linkType":13,"id":14},{"sys":26966},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":26968},{"url":393,"details":26969,"fileName":399,"contentType":400},{"size":395,"image":26970},{"width":397,"height":398},{"sys":26972,"fields":26975},{"id":26973,"createdAt":26974},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":26976,"slug":26977,"articleIntro":-1,"category":26978},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[26979],{"metadata":26980,"sys":26983,"fields":26990},{"tags":26981,"concepts":26982},[],[],{"space":26984,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":26986,"publishedVersion":349,"revision":62,"contentType":26988,"locale":29},{"sys":26985},{"type":12,"linkType":13,"id":14},{"sys":26987},{"id":21,"type":12,"linkType":22},{"sys":26989},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":26991,"metaTitle":359,"metaDescription":360,"mainTitle":26992,"subtitle":378,"heroImage":27007,"ctaButton":401,"ctaLink":402},[358],{"data":26993,"content":26994,"nodeType":74},{},[26995,27001],{"data":26996,"content":26997,"nodeType":78},{},[26998],{"data":26999,"marks":27000,"value":370,"nodeType":82},{},[],{"data":27002,"content":27003,"nodeType":87},{},[27004],{"data":27005,"marks":27006,"value":377,"nodeType":82},{},[],{"metadata":27008,"sys":27011,"fields":27016},{"tags":27009,"concepts":27010},[],[],{"space":27012,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27014,"publishedVersion":62,"revision":44,"locale":29},{"sys":27013},{"type":12,"linkType":13,"id":14},{"sys":27015},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27017},{"url":393,"details":27018,"fileName":399,"contentType":400},{"size":395,"image":27019},{"width":397,"height":398},{"sys":27021,"fields":27024},{"id":27022,"createdAt":27023},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":27025,"slug":27026,"articleIntro":-1,"category":27027},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[27028],{"metadata":27029,"sys":27032,"fields":27039},{"tags":27030,"concepts":27031},[],[],{"space":27033,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27035,"publishedVersion":349,"revision":62,"contentType":27037,"locale":29},{"sys":27034},{"type":12,"linkType":13,"id":14},{"sys":27036},{"id":21,"type":12,"linkType":22},{"sys":27038},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27040,"metaTitle":359,"metaDescription":360,"mainTitle":27041,"subtitle":378,"heroImage":27056,"ctaButton":401,"ctaLink":402},[358],{"data":27042,"content":27043,"nodeType":74},{},[27044,27050],{"data":27045,"content":27046,"nodeType":78},{},[27047],{"data":27048,"marks":27049,"value":370,"nodeType":82},{},[],{"data":27051,"content":27052,"nodeType":87},{},[27053],{"data":27054,"marks":27055,"value":377,"nodeType":82},{},[],{"metadata":27057,"sys":27060,"fields":27065},{"tags":27058,"concepts":27059},[],[],{"space":27061,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27063,"publishedVersion":62,"revision":44,"locale":29},{"sys":27062},{"type":12,"linkType":13,"id":14},{"sys":27064},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27066},{"url":393,"details":27067,"fileName":399,"contentType":400},{"size":395,"image":27068},{"width":397,"height":398},{"sys":27070,"fields":27073},{"id":27071,"createdAt":27072},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":27074,"slug":27075,"articleIntro":27074,"category":27076},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[27077],{"metadata":27078,"sys":27081,"fields":27088},{"tags":27079,"concepts":27080},[],[],{"space":27082,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27084,"publishedVersion":349,"revision":62,"contentType":27086,"locale":29},{"sys":27083},{"type":12,"linkType":13,"id":14},{"sys":27085},{"id":21,"type":12,"linkType":22},{"sys":27087},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27089,"metaTitle":359,"metaDescription":360,"mainTitle":27090,"subtitle":378,"heroImage":27105,"ctaButton":401,"ctaLink":402},[358],{"data":27091,"content":27092,"nodeType":74},{},[27093,27099],{"data":27094,"content":27095,"nodeType":78},{},[27096],{"data":27097,"marks":27098,"value":370,"nodeType":82},{},[],{"data":27100,"content":27101,"nodeType":87},{},[27102],{"data":27103,"marks":27104,"value":377,"nodeType":82},{},[],{"metadata":27106,"sys":27109,"fields":27114},{"tags":27107,"concepts":27108},[],[],{"space":27110,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27112,"publishedVersion":62,"revision":44,"locale":29},{"sys":27111},{"type":12,"linkType":13,"id":14},{"sys":27113},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27115},{"url":393,"details":27116,"fileName":399,"contentType":400},{"size":395,"image":27117},{"width":397,"height":398},{"sys":27119,"fields":27122},{"id":27120,"createdAt":27121},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":27123,"slug":27124,"articleIntro":27123,"category":27125},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[27126],{"metadata":27127,"sys":27130,"fields":27137},{"tags":27128,"concepts":27129},[],[],{"space":27131,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27133,"publishedVersion":349,"revision":62,"contentType":27135,"locale":29},{"sys":27132},{"type":12,"linkType":13,"id":14},{"sys":27134},{"id":21,"type":12,"linkType":22},{"sys":27136},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27138,"metaTitle":359,"metaDescription":360,"mainTitle":27139,"subtitle":378,"heroImage":27154,"ctaButton":401,"ctaLink":402},[358],{"data":27140,"content":27141,"nodeType":74},{},[27142,27148],{"data":27143,"content":27144,"nodeType":78},{},[27145],{"data":27146,"marks":27147,"value":370,"nodeType":82},{},[],{"data":27149,"content":27150,"nodeType":87},{},[27151],{"data":27152,"marks":27153,"value":377,"nodeType":82},{},[],{"metadata":27155,"sys":27158,"fields":27163},{"tags":27156,"concepts":27157},[],[],{"space":27159,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27161,"publishedVersion":62,"revision":44,"locale":29},{"sys":27160},{"type":12,"linkType":13,"id":14},{"sys":27162},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27164},{"url":393,"details":27165,"fileName":399,"contentType":400},{"size":395,"image":27166},{"width":397,"height":398},{"sys":27168,"fields":27171},{"id":27169,"createdAt":27170},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":27172,"slug":27173,"articleIntro":27172,"category":27174},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[27175],{"metadata":27176,"sys":27179,"fields":27186},{"tags":27177,"concepts":27178},[],[],{"space":27180,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27182,"publishedVersion":349,"revision":62,"contentType":27184,"locale":29},{"sys":27181},{"type":12,"linkType":13,"id":14},{"sys":27183},{"id":21,"type":12,"linkType":22},{"sys":27185},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27187,"metaTitle":359,"metaDescription":360,"mainTitle":27188,"subtitle":378,"heroImage":27203,"ctaButton":401,"ctaLink":402},[358],{"data":27189,"content":27190,"nodeType":74},{},[27191,27197],{"data":27192,"content":27193,"nodeType":78},{},[27194],{"data":27195,"marks":27196,"value":370,"nodeType":82},{},[],{"data":27198,"content":27199,"nodeType":87},{},[27200],{"data":27201,"marks":27202,"value":377,"nodeType":82},{},[],{"metadata":27204,"sys":27207,"fields":27212},{"tags":27205,"concepts":27206},[],[],{"space":27208,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27210,"publishedVersion":62,"revision":44,"locale":29},{"sys":27209},{"type":12,"linkType":13,"id":14},{"sys":27211},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27213},{"url":393,"details":27214,"fileName":399,"contentType":400},{"size":395,"image":27215},{"width":397,"height":398},{"sys":27217,"fields":27220},{"id":27218,"createdAt":27219},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":27221,"slug":27222,"articleIntro":27221,"category":27223},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[27224],{"metadata":27225,"sys":27228,"fields":27235},{"tags":27226,"concepts":27227},[],[],{"space":27229,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27231,"publishedVersion":349,"revision":62,"contentType":27233,"locale":29},{"sys":27230},{"type":12,"linkType":13,"id":14},{"sys":27232},{"id":21,"type":12,"linkType":22},{"sys":27234},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27236,"metaTitle":359,"metaDescription":360,"mainTitle":27237,"subtitle":378,"heroImage":27252,"ctaButton":401,"ctaLink":402},[358],{"data":27238,"content":27239,"nodeType":74},{},[27240,27246],{"data":27241,"content":27242,"nodeType":78},{},[27243],{"data":27244,"marks":27245,"value":370,"nodeType":82},{},[],{"data":27247,"content":27248,"nodeType":87},{},[27249],{"data":27250,"marks":27251,"value":377,"nodeType":82},{},[],{"metadata":27253,"sys":27256,"fields":27261},{"tags":27254,"concepts":27255},[],[],{"space":27257,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27259,"publishedVersion":62,"revision":44,"locale":29},{"sys":27258},{"type":12,"linkType":13,"id":14},{"sys":27260},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27262},{"url":393,"details":27263,"fileName":399,"contentType":400},{"size":395,"image":27264},{"width":397,"height":398},{"sys":27266,"fields":27269},{"id":27267,"createdAt":27268},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":27270,"slug":27271,"articleIntro":27270,"category":27272},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[27273],{"metadata":27274,"sys":27277,"fields":27284},{"tags":27275,"concepts":27276},[],[],{"space":27278,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27280,"publishedVersion":349,"revision":62,"contentType":27282,"locale":29},{"sys":27279},{"type":12,"linkType":13,"id":14},{"sys":27281},{"id":21,"type":12,"linkType":22},{"sys":27283},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27285,"metaTitle":359,"metaDescription":360,"mainTitle":27286,"subtitle":378,"heroImage":27301,"ctaButton":401,"ctaLink":402},[358],{"data":27287,"content":27288,"nodeType":74},{},[27289,27295],{"data":27290,"content":27291,"nodeType":78},{},[27292],{"data":27293,"marks":27294,"value":370,"nodeType":82},{},[],{"data":27296,"content":27297,"nodeType":87},{},[27298],{"data":27299,"marks":27300,"value":377,"nodeType":82},{},[],{"metadata":27302,"sys":27305,"fields":27310},{"tags":27303,"concepts":27304},[],[],{"space":27306,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27308,"publishedVersion":62,"revision":44,"locale":29},{"sys":27307},{"type":12,"linkType":13,"id":14},{"sys":27309},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27311},{"url":393,"details":27312,"fileName":399,"contentType":400},{"size":395,"image":27313},{"width":397,"height":398},{"sys":27315,"fields":27318},{"id":27316,"createdAt":27317},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":27319,"slug":27320,"articleIntro":27319,"category":27321},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[27322],{"metadata":27323,"sys":27326,"fields":27333},{"tags":27324,"concepts":27325},[],[],{"space":27327,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27329,"publishedVersion":349,"revision":62,"contentType":27331,"locale":29},{"sys":27328},{"type":12,"linkType":13,"id":14},{"sys":27330},{"id":21,"type":12,"linkType":22},{"sys":27332},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27334,"metaTitle":359,"metaDescription":360,"mainTitle":27335,"subtitle":378,"heroImage":27350,"ctaButton":401,"ctaLink":402},[358],{"data":27336,"content":27337,"nodeType":74},{},[27338,27344],{"data":27339,"content":27340,"nodeType":78},{},[27341],{"data":27342,"marks":27343,"value":370,"nodeType":82},{},[],{"data":27345,"content":27346,"nodeType":87},{},[27347],{"data":27348,"marks":27349,"value":377,"nodeType":82},{},[],{"metadata":27351,"sys":27354,"fields":27359},{"tags":27352,"concepts":27353},[],[],{"space":27355,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27357,"publishedVersion":62,"revision":44,"locale":29},{"sys":27356},{"type":12,"linkType":13,"id":14},{"sys":27358},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27360},{"url":393,"details":27361,"fileName":399,"contentType":400},{"size":395,"image":27362},{"width":397,"height":398},{"sys":27364,"fields":27367},{"id":27365,"createdAt":27366},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":27368,"slug":27369,"articleIntro":-1,"category":27370},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[27371],{"metadata":27372,"sys":27375,"fields":27382},{"tags":27373,"concepts":27374},[],[],{"space":27376,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27378,"publishedVersion":349,"revision":62,"contentType":27380,"locale":29},{"sys":27377},{"type":12,"linkType":13,"id":14},{"sys":27379},{"id":21,"type":12,"linkType":22},{"sys":27381},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27383,"metaTitle":359,"metaDescription":360,"mainTitle":27384,"subtitle":378,"heroImage":27399,"ctaButton":401,"ctaLink":402},[358],{"data":27385,"content":27386,"nodeType":74},{},[27387,27393],{"data":27388,"content":27389,"nodeType":78},{},[27390],{"data":27391,"marks":27392,"value":370,"nodeType":82},{},[],{"data":27394,"content":27395,"nodeType":87},{},[27396],{"data":27397,"marks":27398,"value":377,"nodeType":82},{},[],{"metadata":27400,"sys":27403,"fields":27408},{"tags":27401,"concepts":27402},[],[],{"space":27404,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27406,"publishedVersion":62,"revision":44,"locale":29},{"sys":27405},{"type":12,"linkType":13,"id":14},{"sys":27407},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27409},{"url":393,"details":27410,"fileName":399,"contentType":400},{"size":395,"image":27411},{"width":397,"height":398},{"sys":27413,"fields":27416},{"id":27414,"createdAt":27415},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":27417,"slug":27418,"articleIntro":27417,"category":27419},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[27420],{"metadata":27421,"sys":27424,"fields":27431},{"tags":27422,"concepts":27423},[],[],{"space":27425,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27427,"publishedVersion":349,"revision":62,"contentType":27429,"locale":29},{"sys":27426},{"type":12,"linkType":13,"id":14},{"sys":27428},{"id":21,"type":12,"linkType":22},{"sys":27430},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27432,"metaTitle":359,"metaDescription":360,"mainTitle":27433,"subtitle":378,"heroImage":27448,"ctaButton":401,"ctaLink":402},[358],{"data":27434,"content":27435,"nodeType":74},{},[27436,27442],{"data":27437,"content":27438,"nodeType":78},{},[27439],{"data":27440,"marks":27441,"value":370,"nodeType":82},{},[],{"data":27443,"content":27444,"nodeType":87},{},[27445],{"data":27446,"marks":27447,"value":377,"nodeType":82},{},[],{"metadata":27449,"sys":27452,"fields":27457},{"tags":27450,"concepts":27451},[],[],{"space":27453,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27455,"publishedVersion":62,"revision":44,"locale":29},{"sys":27454},{"type":12,"linkType":13,"id":14},{"sys":27456},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27458},{"url":393,"details":27459,"fileName":399,"contentType":400},{"size":395,"image":27460},{"width":397,"height":398},{"sys":27462,"fields":27465},{"id":27463,"createdAt":27464},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":27466,"slug":27467,"articleIntro":27466,"category":27468},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[27469],{"metadata":27470,"sys":27473,"fields":27480},{"tags":27471,"concepts":27472},[],[],{"space":27474,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27476,"publishedVersion":349,"revision":62,"contentType":27478,"locale":29},{"sys":27475},{"type":12,"linkType":13,"id":14},{"sys":27477},{"id":21,"type":12,"linkType":22},{"sys":27479},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27481,"metaTitle":359,"metaDescription":360,"mainTitle":27482,"subtitle":378,"heroImage":27497,"ctaButton":401,"ctaLink":402},[358],{"data":27483,"content":27484,"nodeType":74},{},[27485,27491],{"data":27486,"content":27487,"nodeType":78},{},[27488],{"data":27489,"marks":27490,"value":370,"nodeType":82},{},[],{"data":27492,"content":27493,"nodeType":87},{},[27494],{"data":27495,"marks":27496,"value":377,"nodeType":82},{},[],{"metadata":27498,"sys":27501,"fields":27506},{"tags":27499,"concepts":27500},[],[],{"space":27502,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27504,"publishedVersion":62,"revision":44,"locale":29},{"sys":27503},{"type":12,"linkType":13,"id":14},{"sys":27505},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27507},{"url":393,"details":27508,"fileName":399,"contentType":400},{"size":395,"image":27509},{"width":397,"height":398},{"sys":27511,"fields":27514},{"id":27512,"createdAt":27513},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":27515,"slug":27516,"articleIntro":-1,"category":27517},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[27518],{"metadata":27519,"sys":27522,"fields":27529},{"tags":27520,"concepts":27521},[],[],{"space":27523,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27525,"publishedVersion":349,"revision":62,"contentType":27527,"locale":29},{"sys":27524},{"type":12,"linkType":13,"id":14},{"sys":27526},{"id":21,"type":12,"linkType":22},{"sys":27528},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27530,"metaTitle":359,"metaDescription":360,"mainTitle":27531,"subtitle":378,"heroImage":27546,"ctaButton":401,"ctaLink":402},[358],{"data":27532,"content":27533,"nodeType":74},{},[27534,27540],{"data":27535,"content":27536,"nodeType":78},{},[27537],{"data":27538,"marks":27539,"value":370,"nodeType":82},{},[],{"data":27541,"content":27542,"nodeType":87},{},[27543],{"data":27544,"marks":27545,"value":377,"nodeType":82},{},[],{"metadata":27547,"sys":27550,"fields":27555},{"tags":27548,"concepts":27549},[],[],{"space":27551,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27553,"publishedVersion":62,"revision":44,"locale":29},{"sys":27552},{"type":12,"linkType":13,"id":14},{"sys":27554},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27556},{"url":393,"details":27557,"fileName":399,"contentType":400},{"size":395,"image":27558},{"width":397,"height":398},{"sys":27560,"fields":27562},{"id":27561,"createdAt":21780},"55iVQXY18hY6u2UZk6N5JX",{"title":27563,"slug":27564,"articleIntro":-1,"category":27565},"Compte 704 - Travaux","compte-704---travaux",[27566],{"metadata":27567,"sys":27570,"fields":27577},{"tags":27568,"concepts":27569},[],[],{"space":27571,"id":344,"type":16,"createdAt":345,"updatedAt":346,"environment":27573,"publishedVersion":349,"revision":62,"contentType":27575,"locale":29},{"sys":27572},{"type":12,"linkType":13,"id":14},{"sys":27574},{"id":21,"type":12,"linkType":22},{"sys":27576},{"type":12,"linkType":27,"id":352},{"contentfulName":354,"modelCategoryName":355,"slug":356,"contentTypeSlug":27578,"metaTitle":359,"metaDescription":360,"mainTitle":27579,"subtitle":378,"heroImage":27594,"ctaButton":401,"ctaLink":402},[358],{"data":27580,"content":27581,"nodeType":74},{},[27582,27588],{"data":27583,"content":27584,"nodeType":78},{},[27585],{"data":27586,"marks":27587,"value":370,"nodeType":82},{},[],{"data":27589,"content":27590,"nodeType":87},{},[27591],{"data":27592,"marks":27593,"value":377,"nodeType":82},{},[],{"metadata":27595,"sys":27598,"fields":27603},{"tags":27596,"concepts":27597},[],[],{"space":27599,"id":386,"type":58,"createdAt":387,"updatedAt":387,"environment":27601,"publishedVersion":62,"revision":44,"locale":29},{"sys":27600},{"type":12,"linkType":13,"id":14},{"sys":27602},{"id":21,"type":12,"linkType":22},{"title":391,"description":377,"file":27604},{"url":393,"details":27605,"fileName":399,"contentType":400},{"size":395,"image":27606},{"width":397,"height":398},1780085354421]