[{"data":1,"prerenderedAt":27618},["ShallowReactive",2],{"tip-plan-comptable-compte-516-societes-de-bourse":3,"plan-comptable-compte-516-societes-de-bourse-similars":412},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-516-societes-de-bourse",{"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","5KrtUWzqcFT4FFaDZJYEpD","Entry","2025-05-27T14:00:19.190Z","2025-06-03T09:52:50.287Z",{"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":343,"faq_structured_data":344,"category":345},"516 - Sociétés de bourse",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":74,"data":75,"content":76},"document",{},[77,86,94,102,109,116,161,168,175,182,235,242,249,302,309],{"nodeType":78,"data":79,"content":80},"heading-1",{},[81],{"nodeType":82,"value":83,"marks":84,"data":85},"text","Compte - 516 - Sociétés de bourse",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Le compte 516 permet d'enregistrer les opérations financières réalisées avec les sociétés de bourse, intermédiaires spécialisés dans la négociation de titres en bourse.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 516 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 516 - Sociétés de bourse appartient à la classe 5 des comptes financiers, et plus précisément à la catégorie 51 « Banques, établissements financiers et assimilés ». Ce compte permet d'enregistrer les mouvements de fonds entre l'entreprise et les sociétés de bourse qui agissent comme intermédiaires lors des opérations sur les marchés financiers.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Le compte 516 sert principalement à :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131,141,151],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Comptabiliser les fonds déposés auprès des sociétés de bourse en attente d'investissement",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Enregistrer les opérations d'achat et de vente de titres réalisées par l'intermédiaire de ces sociétés",[],{},{"nodeType":121,"data":142,"content":143},{},[144],{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Suivre les commissions et frais de courtage liés à ces transactions",[],{},{"nodeType":121,"data":152,"content":153},{},[154],{"nodeType":87,"data":155,"content":156},{},[157],{"nodeType":82,"value":158,"marks":159,"data":160},"Tracer les mouvements entre les comptes bancaires classiques (compte 512) et les comptes ouverts auprès des sociétés de bourse",[],{},{"nodeType":87,"data":162,"content":163},{},[164],{"nodeType":82,"value":165,"marks":166,"data":167},"Comme pour les comptes bancaires classiques (compte 512), il est recommandé d'ouvrir une subdivision distincte pour chaque compte détenu auprès d'une société de bourse afin de faciliter le suivi et les rapprochements.",[],{},{"nodeType":95,"data":169,"content":170},{},[171],{"nodeType":82,"value":172,"marks":173,"data":174},"Quand utiliser le compte 516 ?",[],{},{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Le compte 516 est utilisé dans les situations suivantes :",[],{},{"nodeType":117,"data":183,"content":184},{},[185,195,205,215,225],{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Lors de l'ouverture d'un compte-titres : quand l'entreprise dépose des fonds auprès d'une société de bourse pour réaliser des investissements, le compte 516 est débité par le crédit du compte 512 « Banques ».",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Pour les opérations d'achat de titres : lorsque l'entreprise achète des valeurs mobilières de placement (VMP), le compte 50 correspondant est débité et le compte 516 est crédité du montant de l'achat et des frais associés.",[],{},{"nodeType":121,"data":206,"content":207},{},[208],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Pour les opérations de vente de titres : lors de la cession de valeurs mobilières, le compte 516 est débité du produit net de la vente, tandis que les comptes appropriés de la classe 50 sont crédités de la valeur comptable des titres cédés.",[],{},{"nodeType":121,"data":216,"content":217},{},[218],{"nodeType":87,"data":219,"content":220},{},[221],{"nodeType":82,"value":222,"marks":223,"data":224},"Pour l'enregistrement des dividendes et intérêts : lorsque des produits financiers sont perçus sur les titres et versés sur le compte ouvert auprès de la société de bourse, le compte 516 est débité par le crédit des comptes de produits financiers correspondants.",[],{},{"nodeType":121,"data":226,"content":227},{},[228],{"nodeType":87,"data":229,"content":230},{},[231],{"nodeType":82,"value":232,"marks":233,"data":234},"Pour les opérations d'introduction en bourse : lorsque l'entreprise fait appel à une société de bourse dans le cadre d'une introduction en bourse ou d'une émission de titres.",[],{},{"nodeType":95,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Quels sont les impacts fiscaux du compte 516 ?",[],{},{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"L'utilisation du compte 516 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":117,"data":250,"content":251},{},[252,262,272,282,292],{"nodeType":121,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Traçabilité des opérations financières : Le compte 516 permet d'assurer une traçabilité parfaite des opérations réalisées sur les marchés financiers, élément essentiel en cas de contrôle fiscal. La distinction claire entre les différentes sociétés de bourse utilisées facilite la justification des flux financiers.",[],{},{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Frais de courtage et commissions : Les frais prélevés par les sociétés de bourse constituent des charges déductibles du résultat fiscal. Ces frais doivent être correctement comptabilisés pour optimiser la situation fiscale de l'entreprise.",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Plus-values et moins-values : Les opérations transitant par le compte 516 peuvent générer des plus ou moins-values lors de la cession de titres. Ces résultats ont un impact direct sur le résultat fiscal de l'entreprise et sont soumis aux règles fiscales spécifiques concernant les produits financiers.",[],{},{"nodeType":121,"data":283,"content":284},{},[285],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Revenus de capitaux mobiliers : Les dividendes et intérêts perçus via les sociétés de bourse sont soumis aux règles fiscales applicables aux revenus de capitaux mobiliers, avec potentiellement des retenues à la source ou des crédits d'impôt à gérer.",[],{},{"nodeType":121,"data":293,"content":294},{},[295],{"nodeType":87,"data":296,"content":297},{},[298],{"nodeType":82,"value":299,"marks":300,"data":301},"Obligations déclaratives : Les mouvements importants sur le compte 516 peuvent entraîner des obligations déclaratives spécifiques, notamment concernant les investissements réalisés à l'étranger ou les opérations dépassant certains seuils.",[],{},{"nodeType":95,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"3 point clés à retenir sur le compte 516",[],{},{"nodeType":310,"data":311,"content":312},"ordered-list",{},[313,323,333],{"nodeType":121,"data":314,"content":315},{},[316],{"nodeType":87,"data":317,"content":318},{},[319],{"nodeType":82,"value":320,"marks":321,"data":322},"Séparation des comptes : Le compte 516 permet d'isoler les opérations réalisées avec les sociétés de bourse des autres opérations bancaires, assurant ainsi une meilleure traçabilité et un suivi plus précis des investissements financiers de l'entreprise.",[],{},{"nodeType":121,"data":324,"content":325},{},[326],{"nodeType":87,"data":327,"content":328},{},[329],{"nodeType":82,"value":330,"marks":331,"data":332},"Rapprochements réguliers : Comme pour les comptes bancaires classiques, il est essentiel d'effectuer des rapprochements réguliers entre les relevés fournis par les sociétés de bourse et les écritures comptabilisées dans le compte 516 pour garantir l'exactitude des enregistrements.",[],{},{"nodeType":121,"data":334,"content":335},{},[336],{"nodeType":87,"data":337,"content":338},{},[339],{"nodeType":82,"value":340,"marks":341,"data":342},"Point de jonction : Le compte 516 constitue le point de jonction entre la trésorerie de l'entreprise et ses investissements en valeurs mobilières, servant d'interface entre les comptes de trésorerie (classe 5) et les comptes d'immobilisations financières (classe 2) ou de valeurs mobilières de placement (comptes 50).",[],{},"compte-516-societes-de-bourse",false,[346],{"metadata":347,"sys":350,"fields":362},{"tags":348,"concepts":349},[],[],{"space":351,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":356,"publishedVersion":358,"revision":62,"contentType":359,"locale":29},{"sys":352},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":357},{"id":21,"type":12,"linkType":22},24,{"sys":360},{"type":12,"linkType":27,"id":361},"category",{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":366,"metaTitle":368,"metaDescription":369,"mainTitle":370,"subtitle":387,"heroImage":388,"ctaButton":410,"ctaLink":411},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[367],"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":371,"content":372,"nodeType":74},{},[373,380],{"data":374,"content":375,"nodeType":78},{},[376],{"data":377,"marks":378,"value":379,"nodeType":82},{},[],"Plan comptable général",{"data":381,"content":382,"nodeType":87},{},[383],{"data":384,"marks":385,"value":386,"nodeType":82},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":389,"sys":392,"fields":399},{"tags":390,"concepts":391},[],[],{"space":393,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":397,"publishedVersion":62,"revision":44,"locale":29},{"sys":394},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":398},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":401},"Facturation",{"url":402,"details":403,"fileName":408,"contentType":409},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":404,"image":405},246703,{"width":406,"height":407},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[413,462,511,560,609,658,707,756,805,854,903,952,1001,1050,1099,1148,1197,1246,1295,1344,1393,1442,1491,1540,1589,1639,1688,1737,1786,1835,1884,1932,1981,2030,2079,2128,2177,2226,2276,2325,2374,2423,2472,2521,2570,2619,2668,2717,2766,2815,2865,2914,2963,3012,3062,3111,3160,3210,3259,3308,3357,3406,3455,3504,3553,3603,3652,3701,3750,3799,3849,3898,3947,3996,4045,4094,4143,4192,4241,4290,4339,4388,4437,4486,4535,4584,4633,4682,4731,4780,4829,4878,4927,4976,5025,5074,5123,5172,5221,5270,5319,5368,5417,5466,5515,5564,5614,5663,5712,5761,5810,5859,5908,5957,6006,6055,6104,6153,6202,6251,6300,6349,6398,6447,6496,6545,6594,6643,6692,6742,6791,6840,6889,6938,6987,7036,7085,7134,7183,7232,7281,7330,7379,7428,7477,7522,7571,7620,7669,7718,7767,7816,7865,7914,7963,8012,8061,8110,8159,8208,8257,8306,8355,8404,8453,8502,8551,8600,8649,8698,8747,8796,8845,8894,8943,8992,9041,9090,9139,9188,9237,9286,9335,9384,9433,9482,9531,9580,9629,9679,9728,9777,9826,9875,9924,9974,10023,10072,10121,10170,10219,10268,10317,10366,10415,10464,10513,10562,10611,10660,10709,10757,10807,10856,10905,10954,11003,11052,11101,11150,11199,11248,11297,11346,11395,11444,11493,11542,11591,11640,11689,11738,11787,11836,11885,11934,11983,12032,12081,12130,12179,12228,12277,12326,12375,12424,12473,12522,12572,12621,12669,12718,12767,12816,12866,12915,12964,13013,13062,13111,13160,13209,13258,13307,13356,13405,13454,13503,13552,13601,13650,13698,13747,13796,13845,13894,13943,13992,14041,14090,14139,14188,14237,14286,14335,14384,14433,14482,14531,14581,14630,14679,14728,14777,14826,14875,14924,14973,15022,15071,15120,15169,15218,15267,15316,15365,15414,15463,15512,15561,15610,15659,15708,15757,15806,15855,15904,15953,16001,16050,16099,16148,16197,16246,16295,16344,16393,16442,16491,16540,16589,16638,16687,16737,16786,16835,16884,16933,16982,17031,17080,17129,17178,17227,17276,17325,17374,17423,17472,17521,17570,17619,17668,17717,17766,17815,17864,17913,17962,18011,18060,18109,18158,18207,18256,18305,18354,18403,18452,18501,18550,18599,18648,18697,18746,18795,18844,18893,18942,18991,19040,19089,19138,19187,19236,19285,19334,19383,19432,19481,19530,19579,19629,19678,19727,19776,19825,19874,19923,19972,20021,20070,20119,20168,20217,20266,20315,20364,20413,20462,20511,20560,20609,20657,20706,20755,20804,20853,20902,20951,21000,21049,21099,21148,21197,21246,21295,21344,21393,21442,21491,21540,21589,21638,21687,21736,21785,21834,21883,21932,21981,22030,22079,22128,22177,22226,22276,22325,22374,22424,22473,22522,22571,22620,22669,22718,22767,22816,22865,22914,22963,23012,23061,23110,23159,23208,23257,23306,23355,23404,23453,23502,23551,23600,23649,23698,23747,23796,23845,23894,23943,23992,24041,24090,24139,24188,24237,24286,24335,24384,24433,24482,24531,24580,24629,24678,24727,24776,24825,24874,24923,24972,25021,25070,25119,25168,25217,25266,25315,25364,25413,25462,25511,25560,25609,25658,25707,25756,25805,25854,25903,25952,26001,26050,26099,26148,26197,26246,26295,26344,26393,26442,26491,26540,26589,26638,26687,26736,26785,26834,26883,26932,26981,27030,27079,27128,27177,27226,27275,27324,27373,27422,27471,27520,27569],{"sys":414,"fields":417},{"id":415,"createdAt":416},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":418,"slug":419,"articleIntro":418,"category":420},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[421],{"metadata":422,"sys":425,"fields":432},{"tags":423,"concepts":424},[],[],{"space":426,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":428,"publishedVersion":358,"revision":62,"contentType":430,"locale":29},{"sys":427},{"type":12,"linkType":13,"id":14},{"sys":429},{"id":21,"type":12,"linkType":22},{"sys":431},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":433,"metaTitle":368,"metaDescription":369,"mainTitle":434,"subtitle":387,"heroImage":449,"ctaButton":410,"ctaLink":411},[367],{"data":435,"content":436,"nodeType":74},{},[437,443],{"data":438,"content":439,"nodeType":78},{},[440],{"data":441,"marks":442,"value":379,"nodeType":82},{},[],{"data":444,"content":445,"nodeType":87},{},[446],{"data":447,"marks":448,"value":386,"nodeType":82},{},[],{"metadata":450,"sys":453,"fields":458},{"tags":451,"concepts":452},[],[],{"space":454,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":456,"publishedVersion":62,"revision":44,"locale":29},{"sys":455},{"type":12,"linkType":13,"id":14},{"sys":457},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":459},{"url":402,"details":460,"fileName":408,"contentType":409},{"size":404,"image":461},{"width":406,"height":407},{"sys":463,"fields":466},{"id":464,"createdAt":465},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":467,"slug":468,"articleIntro":467,"category":469},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[470],{"metadata":471,"sys":474,"fields":481},{"tags":472,"concepts":473},[],[],{"space":475,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":477,"publishedVersion":358,"revision":62,"contentType":479,"locale":29},{"sys":476},{"type":12,"linkType":13,"id":14},{"sys":478},{"id":21,"type":12,"linkType":22},{"sys":480},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":482,"metaTitle":368,"metaDescription":369,"mainTitle":483,"subtitle":387,"heroImage":498,"ctaButton":410,"ctaLink":411},[367],{"data":484,"content":485,"nodeType":74},{},[486,492],{"data":487,"content":488,"nodeType":78},{},[489],{"data":490,"marks":491,"value":379,"nodeType":82},{},[],{"data":493,"content":494,"nodeType":87},{},[495],{"data":496,"marks":497,"value":386,"nodeType":82},{},[],{"metadata":499,"sys":502,"fields":507},{"tags":500,"concepts":501},[],[],{"space":503,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":505,"publishedVersion":62,"revision":44,"locale":29},{"sys":504},{"type":12,"linkType":13,"id":14},{"sys":506},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":508},{"url":402,"details":509,"fileName":408,"contentType":409},{"size":404,"image":510},{"width":406,"height":407},{"sys":512,"fields":515},{"id":513,"createdAt":514},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":516,"slug":517,"articleIntro":-1,"category":518},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[519],{"metadata":520,"sys":523,"fields":530},{"tags":521,"concepts":522},[],[],{"space":524,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":526,"publishedVersion":358,"revision":62,"contentType":528,"locale":29},{"sys":525},{"type":12,"linkType":13,"id":14},{"sys":527},{"id":21,"type":12,"linkType":22},{"sys":529},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":531,"metaTitle":368,"metaDescription":369,"mainTitle":532,"subtitle":387,"heroImage":547,"ctaButton":410,"ctaLink":411},[367],{"data":533,"content":534,"nodeType":74},{},[535,541],{"data":536,"content":537,"nodeType":78},{},[538],{"data":539,"marks":540,"value":379,"nodeType":82},{},[],{"data":542,"content":543,"nodeType":87},{},[544],{"data":545,"marks":546,"value":386,"nodeType":82},{},[],{"metadata":548,"sys":551,"fields":556},{"tags":549,"concepts":550},[],[],{"space":552,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":554,"publishedVersion":62,"revision":44,"locale":29},{"sys":553},{"type":12,"linkType":13,"id":14},{"sys":555},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":557},{"url":402,"details":558,"fileName":408,"contentType":409},{"size":404,"image":559},{"width":406,"height":407},{"sys":561,"fields":564},{"id":562,"createdAt":563},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":565,"slug":566,"articleIntro":565,"category":567},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[568],{"metadata":569,"sys":572,"fields":579},{"tags":570,"concepts":571},[],[],{"space":573,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":575,"publishedVersion":358,"revision":62,"contentType":577,"locale":29},{"sys":574},{"type":12,"linkType":13,"id":14},{"sys":576},{"id":21,"type":12,"linkType":22},{"sys":578},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":580,"metaTitle":368,"metaDescription":369,"mainTitle":581,"subtitle":387,"heroImage":596,"ctaButton":410,"ctaLink":411},[367],{"data":582,"content":583,"nodeType":74},{},[584,590],{"data":585,"content":586,"nodeType":78},{},[587],{"data":588,"marks":589,"value":379,"nodeType":82},{},[],{"data":591,"content":592,"nodeType":87},{},[593],{"data":594,"marks":595,"value":386,"nodeType":82},{},[],{"metadata":597,"sys":600,"fields":605},{"tags":598,"concepts":599},[],[],{"space":601,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":603,"publishedVersion":62,"revision":44,"locale":29},{"sys":602},{"type":12,"linkType":13,"id":14},{"sys":604},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":606},{"url":402,"details":607,"fileName":408,"contentType":409},{"size":404,"image":608},{"width":406,"height":407},{"sys":610,"fields":613},{"id":611,"createdAt":612},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":614,"slug":615,"articleIntro":614,"category":616},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[617],{"metadata":618,"sys":621,"fields":628},{"tags":619,"concepts":620},[],[],{"space":622,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":624,"publishedVersion":358,"revision":62,"contentType":626,"locale":29},{"sys":623},{"type":12,"linkType":13,"id":14},{"sys":625},{"id":21,"type":12,"linkType":22},{"sys":627},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":629,"metaTitle":368,"metaDescription":369,"mainTitle":630,"subtitle":387,"heroImage":645,"ctaButton":410,"ctaLink":411},[367],{"data":631,"content":632,"nodeType":74},{},[633,639],{"data":634,"content":635,"nodeType":78},{},[636],{"data":637,"marks":638,"value":379,"nodeType":82},{},[],{"data":640,"content":641,"nodeType":87},{},[642],{"data":643,"marks":644,"value":386,"nodeType":82},{},[],{"metadata":646,"sys":649,"fields":654},{"tags":647,"concepts":648},[],[],{"space":650,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":652,"publishedVersion":62,"revision":44,"locale":29},{"sys":651},{"type":12,"linkType":13,"id":14},{"sys":653},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":655},{"url":402,"details":656,"fileName":408,"contentType":409},{"size":404,"image":657},{"width":406,"height":407},{"sys":659,"fields":662},{"id":660,"createdAt":661},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":663,"slug":664,"articleIntro":663,"category":665},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[666],{"metadata":667,"sys":670,"fields":677},{"tags":668,"concepts":669},[],[],{"space":671,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":673,"publishedVersion":358,"revision":62,"contentType":675,"locale":29},{"sys":672},{"type":12,"linkType":13,"id":14},{"sys":674},{"id":21,"type":12,"linkType":22},{"sys":676},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":678,"metaTitle":368,"metaDescription":369,"mainTitle":679,"subtitle":387,"heroImage":694,"ctaButton":410,"ctaLink":411},[367],{"data":680,"content":681,"nodeType":74},{},[682,688],{"data":683,"content":684,"nodeType":78},{},[685],{"data":686,"marks":687,"value":379,"nodeType":82},{},[],{"data":689,"content":690,"nodeType":87},{},[691],{"data":692,"marks":693,"value":386,"nodeType":82},{},[],{"metadata":695,"sys":698,"fields":703},{"tags":696,"concepts":697},[],[],{"space":699,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":701,"publishedVersion":62,"revision":44,"locale":29},{"sys":700},{"type":12,"linkType":13,"id":14},{"sys":702},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":704},{"url":402,"details":705,"fileName":408,"contentType":409},{"size":404,"image":706},{"width":406,"height":407},{"sys":708,"fields":711},{"id":709,"createdAt":710},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":712,"slug":713,"articleIntro":-1,"category":714},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[715],{"metadata":716,"sys":719,"fields":726},{"tags":717,"concepts":718},[],[],{"space":720,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":722,"publishedVersion":358,"revision":62,"contentType":724,"locale":29},{"sys":721},{"type":12,"linkType":13,"id":14},{"sys":723},{"id":21,"type":12,"linkType":22},{"sys":725},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":727,"metaTitle":368,"metaDescription":369,"mainTitle":728,"subtitle":387,"heroImage":743,"ctaButton":410,"ctaLink":411},[367],{"data":729,"content":730,"nodeType":74},{},[731,737],{"data":732,"content":733,"nodeType":78},{},[734],{"data":735,"marks":736,"value":379,"nodeType":82},{},[],{"data":738,"content":739,"nodeType":87},{},[740],{"data":741,"marks":742,"value":386,"nodeType":82},{},[],{"metadata":744,"sys":747,"fields":752},{"tags":745,"concepts":746},[],[],{"space":748,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":750,"publishedVersion":62,"revision":44,"locale":29},{"sys":749},{"type":12,"linkType":13,"id":14},{"sys":751},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":753},{"url":402,"details":754,"fileName":408,"contentType":409},{"size":404,"image":755},{"width":406,"height":407},{"sys":757,"fields":760},{"id":758,"createdAt":759},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":761,"slug":762,"articleIntro":-1,"category":763},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[764],{"metadata":765,"sys":768,"fields":775},{"tags":766,"concepts":767},[],[],{"space":769,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":771,"publishedVersion":358,"revision":62,"contentType":773,"locale":29},{"sys":770},{"type":12,"linkType":13,"id":14},{"sys":772},{"id":21,"type":12,"linkType":22},{"sys":774},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":776,"metaTitle":368,"metaDescription":369,"mainTitle":777,"subtitle":387,"heroImage":792,"ctaButton":410,"ctaLink":411},[367],{"data":778,"content":779,"nodeType":74},{},[780,786],{"data":781,"content":782,"nodeType":78},{},[783],{"data":784,"marks":785,"value":379,"nodeType":82},{},[],{"data":787,"content":788,"nodeType":87},{},[789],{"data":790,"marks":791,"value":386,"nodeType":82},{},[],{"metadata":793,"sys":796,"fields":801},{"tags":794,"concepts":795},[],[],{"space":797,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":799,"publishedVersion":62,"revision":44,"locale":29},{"sys":798},{"type":12,"linkType":13,"id":14},{"sys":800},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":802},{"url":402,"details":803,"fileName":408,"contentType":409},{"size":404,"image":804},{"width":406,"height":407},{"sys":806,"fields":809},{"id":807,"createdAt":808},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":810,"slug":811,"articleIntro":-1,"category":812},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[813],{"metadata":814,"sys":817,"fields":824},{"tags":815,"concepts":816},[],[],{"space":818,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":820,"publishedVersion":358,"revision":62,"contentType":822,"locale":29},{"sys":819},{"type":12,"linkType":13,"id":14},{"sys":821},{"id":21,"type":12,"linkType":22},{"sys":823},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":825,"metaTitle":368,"metaDescription":369,"mainTitle":826,"subtitle":387,"heroImage":841,"ctaButton":410,"ctaLink":411},[367],{"data":827,"content":828,"nodeType":74},{},[829,835],{"data":830,"content":831,"nodeType":78},{},[832],{"data":833,"marks":834,"value":379,"nodeType":82},{},[],{"data":836,"content":837,"nodeType":87},{},[838],{"data":839,"marks":840,"value":386,"nodeType":82},{},[],{"metadata":842,"sys":845,"fields":850},{"tags":843,"concepts":844},[],[],{"space":846,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":848,"publishedVersion":62,"revision":44,"locale":29},{"sys":847},{"type":12,"linkType":13,"id":14},{"sys":849},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":851},{"url":402,"details":852,"fileName":408,"contentType":409},{"size":404,"image":853},{"width":406,"height":407},{"sys":855,"fields":858},{"id":856,"createdAt":857},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":859,"slug":860,"articleIntro":859,"category":861},"Compte 53 - Caisse","compte-53-caisse",[862],{"metadata":863,"sys":866,"fields":873},{"tags":864,"concepts":865},[],[],{"space":867,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":869,"publishedVersion":358,"revision":62,"contentType":871,"locale":29},{"sys":868},{"type":12,"linkType":13,"id":14},{"sys":870},{"id":21,"type":12,"linkType":22},{"sys":872},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":874,"metaTitle":368,"metaDescription":369,"mainTitle":875,"subtitle":387,"heroImage":890,"ctaButton":410,"ctaLink":411},[367],{"data":876,"content":877,"nodeType":74},{},[878,884],{"data":879,"content":880,"nodeType":78},{},[881],{"data":882,"marks":883,"value":379,"nodeType":82},{},[],{"data":885,"content":886,"nodeType":87},{},[887],{"data":888,"marks":889,"value":386,"nodeType":82},{},[],{"metadata":891,"sys":894,"fields":899},{"tags":892,"concepts":893},[],[],{"space":895,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":897,"publishedVersion":62,"revision":44,"locale":29},{"sys":896},{"type":12,"linkType":13,"id":14},{"sys":898},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":900},{"url":402,"details":901,"fileName":408,"contentType":409},{"size":404,"image":902},{"width":406,"height":407},{"sys":904,"fields":907},{"id":905,"createdAt":906},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":908,"slug":909,"articleIntro":908,"category":910},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[911],{"metadata":912,"sys":915,"fields":922},{"tags":913,"concepts":914},[],[],{"space":916,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":918,"publishedVersion":358,"revision":62,"contentType":920,"locale":29},{"sys":917},{"type":12,"linkType":13,"id":14},{"sys":919},{"id":21,"type":12,"linkType":22},{"sys":921},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":923,"metaTitle":368,"metaDescription":369,"mainTitle":924,"subtitle":387,"heroImage":939,"ctaButton":410,"ctaLink":411},[367],{"data":925,"content":926,"nodeType":74},{},[927,933],{"data":928,"content":929,"nodeType":78},{},[930],{"data":931,"marks":932,"value":379,"nodeType":82},{},[],{"data":934,"content":935,"nodeType":87},{},[936],{"data":937,"marks":938,"value":386,"nodeType":82},{},[],{"metadata":940,"sys":943,"fields":948},{"tags":941,"concepts":942},[],[],{"space":944,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":946,"publishedVersion":62,"revision":44,"locale":29},{"sys":945},{"type":12,"linkType":13,"id":14},{"sys":947},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":949},{"url":402,"details":950,"fileName":408,"contentType":409},{"size":404,"image":951},{"width":406,"height":407},{"sys":953,"fields":956},{"id":954,"createdAt":955},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":957,"slug":958,"articleIntro":957,"category":959},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[960],{"metadata":961,"sys":964,"fields":971},{"tags":962,"concepts":963},[],[],{"space":965,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":967,"publishedVersion":358,"revision":62,"contentType":969,"locale":29},{"sys":966},{"type":12,"linkType":13,"id":14},{"sys":968},{"id":21,"type":12,"linkType":22},{"sys":970},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":972,"metaTitle":368,"metaDescription":369,"mainTitle":973,"subtitle":387,"heroImage":988,"ctaButton":410,"ctaLink":411},[367],{"data":974,"content":975,"nodeType":74},{},[976,982],{"data":977,"content":978,"nodeType":78},{},[979],{"data":980,"marks":981,"value":379,"nodeType":82},{},[],{"data":983,"content":984,"nodeType":87},{},[985],{"data":986,"marks":987,"value":386,"nodeType":82},{},[],{"metadata":989,"sys":992,"fields":997},{"tags":990,"concepts":991},[],[],{"space":993,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":995,"publishedVersion":62,"revision":44,"locale":29},{"sys":994},{"type":12,"linkType":13,"id":14},{"sys":996},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":998},{"url":402,"details":999,"fileName":408,"contentType":409},{"size":404,"image":1000},{"width":406,"height":407},{"sys":1002,"fields":1005},{"id":1003,"createdAt":1004},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":1006,"slug":1007,"articleIntro":-1,"category":1008},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[1009],{"metadata":1010,"sys":1013,"fields":1020},{"tags":1011,"concepts":1012},[],[],{"space":1014,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1016,"publishedVersion":358,"revision":62,"contentType":1018,"locale":29},{"sys":1015},{"type":12,"linkType":13,"id":14},{"sys":1017},{"id":21,"type":12,"linkType":22},{"sys":1019},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1021,"metaTitle":368,"metaDescription":369,"mainTitle":1022,"subtitle":387,"heroImage":1037,"ctaButton":410,"ctaLink":411},[367],{"data":1023,"content":1024,"nodeType":74},{},[1025,1031],{"data":1026,"content":1027,"nodeType":78},{},[1028],{"data":1029,"marks":1030,"value":379,"nodeType":82},{},[],{"data":1032,"content":1033,"nodeType":87},{},[1034],{"data":1035,"marks":1036,"value":386,"nodeType":82},{},[],{"metadata":1038,"sys":1041,"fields":1046},{"tags":1039,"concepts":1040},[],[],{"space":1042,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1044,"publishedVersion":62,"revision":44,"locale":29},{"sys":1043},{"type":12,"linkType":13,"id":14},{"sys":1045},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1047},{"url":402,"details":1048,"fileName":408,"contentType":409},{"size":404,"image":1049},{"width":406,"height":407},{"sys":1051,"fields":1054},{"id":1052,"createdAt":1053},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":1055,"slug":1056,"articleIntro":1055,"category":1057},"Compte 2184 - Mobilier","compte-2184-mobilier",[1058],{"metadata":1059,"sys":1062,"fields":1069},{"tags":1060,"concepts":1061},[],[],{"space":1063,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1065,"publishedVersion":358,"revision":62,"contentType":1067,"locale":29},{"sys":1064},{"type":12,"linkType":13,"id":14},{"sys":1066},{"id":21,"type":12,"linkType":22},{"sys":1068},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1070,"metaTitle":368,"metaDescription":369,"mainTitle":1071,"subtitle":387,"heroImage":1086,"ctaButton":410,"ctaLink":411},[367],{"data":1072,"content":1073,"nodeType":74},{},[1074,1080],{"data":1075,"content":1076,"nodeType":78},{},[1077],{"data":1078,"marks":1079,"value":379,"nodeType":82},{},[],{"data":1081,"content":1082,"nodeType":87},{},[1083],{"data":1084,"marks":1085,"value":386,"nodeType":82},{},[],{"metadata":1087,"sys":1090,"fields":1095},{"tags":1088,"concepts":1089},[],[],{"space":1091,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1093,"publishedVersion":62,"revision":44,"locale":29},{"sys":1092},{"type":12,"linkType":13,"id":14},{"sys":1094},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1096},{"url":402,"details":1097,"fileName":408,"contentType":409},{"size":404,"image":1098},{"width":406,"height":407},{"sys":1100,"fields":1103},{"id":1101,"createdAt":1102},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":1104,"slug":1105,"articleIntro":1104,"category":1106},"2313 - Constructions","compte-2313-constructions",[1107],{"metadata":1108,"sys":1111,"fields":1118},{"tags":1109,"concepts":1110},[],[],{"space":1112,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1114,"publishedVersion":358,"revision":62,"contentType":1116,"locale":29},{"sys":1113},{"type":12,"linkType":13,"id":14},{"sys":1115},{"id":21,"type":12,"linkType":22},{"sys":1117},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1119,"metaTitle":368,"metaDescription":369,"mainTitle":1120,"subtitle":387,"heroImage":1135,"ctaButton":410,"ctaLink":411},[367],{"data":1121,"content":1122,"nodeType":74},{},[1123,1129],{"data":1124,"content":1125,"nodeType":78},{},[1126],{"data":1127,"marks":1128,"value":379,"nodeType":82},{},[],{"data":1130,"content":1131,"nodeType":87},{},[1132],{"data":1133,"marks":1134,"value":386,"nodeType":82},{},[],{"metadata":1136,"sys":1139,"fields":1144},{"tags":1137,"concepts":1138},[],[],{"space":1140,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1142,"publishedVersion":62,"revision":44,"locale":29},{"sys":1141},{"type":12,"linkType":13,"id":14},{"sys":1143},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1145},{"url":402,"details":1146,"fileName":408,"contentType":409},{"size":404,"image":1147},{"width":406,"height":407},{"sys":1149,"fields":1152},{"id":1150,"createdAt":1151},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":1153,"slug":1154,"articleIntro":1153,"category":1155},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[1156],{"metadata":1157,"sys":1160,"fields":1167},{"tags":1158,"concepts":1159},[],[],{"space":1161,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1163,"publishedVersion":358,"revision":62,"contentType":1165,"locale":29},{"sys":1162},{"type":12,"linkType":13,"id":14},{"sys":1164},{"id":21,"type":12,"linkType":22},{"sys":1166},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1168,"metaTitle":368,"metaDescription":369,"mainTitle":1169,"subtitle":387,"heroImage":1184,"ctaButton":410,"ctaLink":411},[367],{"data":1170,"content":1171,"nodeType":74},{},[1172,1178],{"data":1173,"content":1174,"nodeType":78},{},[1175],{"data":1176,"marks":1177,"value":379,"nodeType":82},{},[],{"data":1179,"content":1180,"nodeType":87},{},[1181],{"data":1182,"marks":1183,"value":386,"nodeType":82},{},[],{"metadata":1185,"sys":1188,"fields":1193},{"tags":1186,"concepts":1187},[],[],{"space":1189,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1191,"publishedVersion":62,"revision":44,"locale":29},{"sys":1190},{"type":12,"linkType":13,"id":14},{"sys":1192},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1194},{"url":402,"details":1195,"fileName":408,"contentType":409},{"size":404,"image":1196},{"width":406,"height":407},{"sys":1198,"fields":1201},{"id":1199,"createdAt":1200},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":1202,"slug":1203,"articleIntro":1202,"category":1204},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[1205],{"metadata":1206,"sys":1209,"fields":1216},{"tags":1207,"concepts":1208},[],[],{"space":1210,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1212,"publishedVersion":358,"revision":62,"contentType":1214,"locale":29},{"sys":1211},{"type":12,"linkType":13,"id":14},{"sys":1213},{"id":21,"type":12,"linkType":22},{"sys":1215},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1217,"metaTitle":368,"metaDescription":369,"mainTitle":1218,"subtitle":387,"heroImage":1233,"ctaButton":410,"ctaLink":411},[367],{"data":1219,"content":1220,"nodeType":74},{},[1221,1227],{"data":1222,"content":1223,"nodeType":78},{},[1224],{"data":1225,"marks":1226,"value":379,"nodeType":82},{},[],{"data":1228,"content":1229,"nodeType":87},{},[1230],{"data":1231,"marks":1232,"value":386,"nodeType":82},{},[],{"metadata":1234,"sys":1237,"fields":1242},{"tags":1235,"concepts":1236},[],[],{"space":1238,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1240,"publishedVersion":62,"revision":44,"locale":29},{"sys":1239},{"type":12,"linkType":13,"id":14},{"sys":1241},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1243},{"url":402,"details":1244,"fileName":408,"contentType":409},{"size":404,"image":1245},{"width":406,"height":407},{"sys":1247,"fields":1250},{"id":1248,"createdAt":1249},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":1251,"slug":1252,"articleIntro":-1,"category":1253},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[1254],{"metadata":1255,"sys":1258,"fields":1265},{"tags":1256,"concepts":1257},[],[],{"space":1259,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1261,"publishedVersion":358,"revision":62,"contentType":1263,"locale":29},{"sys":1260},{"type":12,"linkType":13,"id":14},{"sys":1262},{"id":21,"type":12,"linkType":22},{"sys":1264},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1266,"metaTitle":368,"metaDescription":369,"mainTitle":1267,"subtitle":387,"heroImage":1282,"ctaButton":410,"ctaLink":411},[367],{"data":1268,"content":1269,"nodeType":74},{},[1270,1276],{"data":1271,"content":1272,"nodeType":78},{},[1273],{"data":1274,"marks":1275,"value":379,"nodeType":82},{},[],{"data":1277,"content":1278,"nodeType":87},{},[1279],{"data":1280,"marks":1281,"value":386,"nodeType":82},{},[],{"metadata":1283,"sys":1286,"fields":1291},{"tags":1284,"concepts":1285},[],[],{"space":1287,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1289,"publishedVersion":62,"revision":44,"locale":29},{"sys":1288},{"type":12,"linkType":13,"id":14},{"sys":1290},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1292},{"url":402,"details":1293,"fileName":408,"contentType":409},{"size":404,"image":1294},{"width":406,"height":407},{"sys":1296,"fields":1299},{"id":1297,"createdAt":1298},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1300,"slug":1301,"articleIntro":1300,"category":1302},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1303],{"metadata":1304,"sys":1307,"fields":1314},{"tags":1305,"concepts":1306},[],[],{"space":1308,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1310,"publishedVersion":358,"revision":62,"contentType":1312,"locale":29},{"sys":1309},{"type":12,"linkType":13,"id":14},{"sys":1311},{"id":21,"type":12,"linkType":22},{"sys":1313},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1315,"metaTitle":368,"metaDescription":369,"mainTitle":1316,"subtitle":387,"heroImage":1331,"ctaButton":410,"ctaLink":411},[367],{"data":1317,"content":1318,"nodeType":74},{},[1319,1325],{"data":1320,"content":1321,"nodeType":78},{},[1322],{"data":1323,"marks":1324,"value":379,"nodeType":82},{},[],{"data":1326,"content":1327,"nodeType":87},{},[1328],{"data":1329,"marks":1330,"value":386,"nodeType":82},{},[],{"metadata":1332,"sys":1335,"fields":1340},{"tags":1333,"concepts":1334},[],[],{"space":1336,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1338,"publishedVersion":62,"revision":44,"locale":29},{"sys":1337},{"type":12,"linkType":13,"id":14},{"sys":1339},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1341},{"url":402,"details":1342,"fileName":408,"contentType":409},{"size":404,"image":1343},{"width":406,"height":407},{"sys":1345,"fields":1348},{"id":1346,"createdAt":1347},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":1349,"slug":1350,"articleIntro":1349,"category":1351},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[1352],{"metadata":1353,"sys":1356,"fields":1363},{"tags":1354,"concepts":1355},[],[],{"space":1357,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1359,"publishedVersion":358,"revision":62,"contentType":1361,"locale":29},{"sys":1358},{"type":12,"linkType":13,"id":14},{"sys":1360},{"id":21,"type":12,"linkType":22},{"sys":1362},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1364,"metaTitle":368,"metaDescription":369,"mainTitle":1365,"subtitle":387,"heroImage":1380,"ctaButton":410,"ctaLink":411},[367],{"data":1366,"content":1367,"nodeType":74},{},[1368,1374],{"data":1369,"content":1370,"nodeType":78},{},[1371],{"data":1372,"marks":1373,"value":379,"nodeType":82},{},[],{"data":1375,"content":1376,"nodeType":87},{},[1377],{"data":1378,"marks":1379,"value":386,"nodeType":82},{},[],{"metadata":1381,"sys":1384,"fields":1389},{"tags":1382,"concepts":1383},[],[],{"space":1385,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1387,"publishedVersion":62,"revision":44,"locale":29},{"sys":1386},{"type":12,"linkType":13,"id":14},{"sys":1388},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1390},{"url":402,"details":1391,"fileName":408,"contentType":409},{"size":404,"image":1392},{"width":406,"height":407},{"sys":1394,"fields":1397},{"id":1395,"createdAt":1396},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":1398,"slug":1399,"articleIntro":1398,"category":1400},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[1401],{"metadata":1402,"sys":1405,"fields":1412},{"tags":1403,"concepts":1404},[],[],{"space":1406,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1408,"publishedVersion":358,"revision":62,"contentType":1410,"locale":29},{"sys":1407},{"type":12,"linkType":13,"id":14},{"sys":1409},{"id":21,"type":12,"linkType":22},{"sys":1411},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1413,"metaTitle":368,"metaDescription":369,"mainTitle":1414,"subtitle":387,"heroImage":1429,"ctaButton":410,"ctaLink":411},[367],{"data":1415,"content":1416,"nodeType":74},{},[1417,1423],{"data":1418,"content":1419,"nodeType":78},{},[1420],{"data":1421,"marks":1422,"value":379,"nodeType":82},{},[],{"data":1424,"content":1425,"nodeType":87},{},[1426],{"data":1427,"marks":1428,"value":386,"nodeType":82},{},[],{"metadata":1430,"sys":1433,"fields":1438},{"tags":1431,"concepts":1432},[],[],{"space":1434,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1436,"publishedVersion":62,"revision":44,"locale":29},{"sys":1435},{"type":12,"linkType":13,"id":14},{"sys":1437},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1439},{"url":402,"details":1440,"fileName":408,"contentType":409},{"size":404,"image":1441},{"width":406,"height":407},{"sys":1443,"fields":1446},{"id":1444,"createdAt":1445},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":1447,"slug":1448,"articleIntro":1447,"category":1449},"668 - Autres charges financières","compte-668-autres-charges-financieres",[1450],{"metadata":1451,"sys":1454,"fields":1461},{"tags":1452,"concepts":1453},[],[],{"space":1455,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1457,"publishedVersion":358,"revision":62,"contentType":1459,"locale":29},{"sys":1456},{"type":12,"linkType":13,"id":14},{"sys":1458},{"id":21,"type":12,"linkType":22},{"sys":1460},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1462,"metaTitle":368,"metaDescription":369,"mainTitle":1463,"subtitle":387,"heroImage":1478,"ctaButton":410,"ctaLink":411},[367],{"data":1464,"content":1465,"nodeType":74},{},[1466,1472],{"data":1467,"content":1468,"nodeType":78},{},[1469],{"data":1470,"marks":1471,"value":379,"nodeType":82},{},[],{"data":1473,"content":1474,"nodeType":87},{},[1475],{"data":1476,"marks":1477,"value":386,"nodeType":82},{},[],{"metadata":1479,"sys":1482,"fields":1487},{"tags":1480,"concepts":1481},[],[],{"space":1483,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1485,"publishedVersion":62,"revision":44,"locale":29},{"sys":1484},{"type":12,"linkType":13,"id":14},{"sys":1486},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1488},{"url":402,"details":1489,"fileName":408,"contentType":409},{"size":404,"image":1490},{"width":406,"height":407},{"sys":1492,"fields":1495},{"id":1493,"createdAt":1494},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":1496,"slug":1497,"articleIntro":1496,"category":1498},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[1499],{"metadata":1500,"sys":1503,"fields":1510},{"tags":1501,"concepts":1502},[],[],{"space":1504,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1506,"publishedVersion":358,"revision":62,"contentType":1508,"locale":29},{"sys":1505},{"type":12,"linkType":13,"id":14},{"sys":1507},{"id":21,"type":12,"linkType":22},{"sys":1509},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1511,"metaTitle":368,"metaDescription":369,"mainTitle":1512,"subtitle":387,"heroImage":1527,"ctaButton":410,"ctaLink":411},[367],{"data":1513,"content":1514,"nodeType":74},{},[1515,1521],{"data":1516,"content":1517,"nodeType":78},{},[1518],{"data":1519,"marks":1520,"value":379,"nodeType":82},{},[],{"data":1522,"content":1523,"nodeType":87},{},[1524],{"data":1525,"marks":1526,"value":386,"nodeType":82},{},[],{"metadata":1528,"sys":1531,"fields":1536},{"tags":1529,"concepts":1530},[],[],{"space":1532,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1534,"publishedVersion":62,"revision":44,"locale":29},{"sys":1533},{"type":12,"linkType":13,"id":14},{"sys":1535},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1537},{"url":402,"details":1538,"fileName":408,"contentType":409},{"size":404,"image":1539},{"width":406,"height":407},{"sys":1541,"fields":1544},{"id":1542,"createdAt":1543},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":1545,"slug":1546,"articleIntro":1545,"category":1547},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[1548],{"metadata":1549,"sys":1552,"fields":1559},{"tags":1550,"concepts":1551},[],[],{"space":1553,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1555,"publishedVersion":358,"revision":62,"contentType":1557,"locale":29},{"sys":1554},{"type":12,"linkType":13,"id":14},{"sys":1556},{"id":21,"type":12,"linkType":22},{"sys":1558},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1560,"metaTitle":368,"metaDescription":369,"mainTitle":1561,"subtitle":387,"heroImage":1576,"ctaButton":410,"ctaLink":411},[367],{"data":1562,"content":1563,"nodeType":74},{},[1564,1570],{"data":1565,"content":1566,"nodeType":78},{},[1567],{"data":1568,"marks":1569,"value":379,"nodeType":82},{},[],{"data":1571,"content":1572,"nodeType":87},{},[1573],{"data":1574,"marks":1575,"value":386,"nodeType":82},{},[],{"metadata":1577,"sys":1580,"fields":1585},{"tags":1578,"concepts":1579},[],[],{"space":1581,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1583,"publishedVersion":62,"revision":44,"locale":29},{"sys":1582},{"type":12,"linkType":13,"id":14},{"sys":1584},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1586},{"url":402,"details":1587,"fileName":408,"contentType":409},{"size":404,"image":1588},{"width":406,"height":407},{"sys":1590,"fields":1593},{"id":1591,"createdAt":1592},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":1594,"slug":1595,"articleIntro":1596,"category":1597},"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.",[1598],{"metadata":1599,"sys":1602,"fields":1609},{"tags":1600,"concepts":1601},[],[],{"space":1603,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1605,"publishedVersion":358,"revision":62,"contentType":1607,"locale":29},{"sys":1604},{"type":12,"linkType":13,"id":14},{"sys":1606},{"id":21,"type":12,"linkType":22},{"sys":1608},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1610,"metaTitle":368,"metaDescription":369,"mainTitle":1611,"subtitle":387,"heroImage":1626,"ctaButton":410,"ctaLink":411},[367],{"data":1612,"content":1613,"nodeType":74},{},[1614,1620],{"data":1615,"content":1616,"nodeType":78},{},[1617],{"data":1618,"marks":1619,"value":379,"nodeType":82},{},[],{"data":1621,"content":1622,"nodeType":87},{},[1623],{"data":1624,"marks":1625,"value":386,"nodeType":82},{},[],{"metadata":1627,"sys":1630,"fields":1635},{"tags":1628,"concepts":1629},[],[],{"space":1631,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1633,"publishedVersion":62,"revision":44,"locale":29},{"sys":1632},{"type":12,"linkType":13,"id":14},{"sys":1634},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1636},{"url":402,"details":1637,"fileName":408,"contentType":409},{"size":404,"image":1638},{"width":406,"height":407},{"sys":1640,"fields":1643},{"id":1641,"createdAt":1642},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":1644,"slug":1645,"articleIntro":1644,"category":1646},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[1647],{"metadata":1648,"sys":1651,"fields":1658},{"tags":1649,"concepts":1650},[],[],{"space":1652,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1654,"publishedVersion":358,"revision":62,"contentType":1656,"locale":29},{"sys":1653},{"type":12,"linkType":13,"id":14},{"sys":1655},{"id":21,"type":12,"linkType":22},{"sys":1657},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1659,"metaTitle":368,"metaDescription":369,"mainTitle":1660,"subtitle":387,"heroImage":1675,"ctaButton":410,"ctaLink":411},[367],{"data":1661,"content":1662,"nodeType":74},{},[1663,1669],{"data":1664,"content":1665,"nodeType":78},{},[1666],{"data":1667,"marks":1668,"value":379,"nodeType":82},{},[],{"data":1670,"content":1671,"nodeType":87},{},[1672],{"data":1673,"marks":1674,"value":386,"nodeType":82},{},[],{"metadata":1676,"sys":1679,"fields":1684},{"tags":1677,"concepts":1678},[],[],{"space":1680,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1682,"publishedVersion":62,"revision":44,"locale":29},{"sys":1681},{"type":12,"linkType":13,"id":14},{"sys":1683},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1685},{"url":402,"details":1686,"fileName":408,"contentType":409},{"size":404,"image":1687},{"width":406,"height":407},{"sys":1689,"fields":1692},{"id":1690,"createdAt":1691},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":1693,"slug":1694,"articleIntro":1693,"category":1695},"426 - Personnel - Dépôts","compte-426-personnel-depots",[1696],{"metadata":1697,"sys":1700,"fields":1707},{"tags":1698,"concepts":1699},[],[],{"space":1701,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1703,"publishedVersion":358,"revision":62,"contentType":1705,"locale":29},{"sys":1702},{"type":12,"linkType":13,"id":14},{"sys":1704},{"id":21,"type":12,"linkType":22},{"sys":1706},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1708,"metaTitle":368,"metaDescription":369,"mainTitle":1709,"subtitle":387,"heroImage":1724,"ctaButton":410,"ctaLink":411},[367],{"data":1710,"content":1711,"nodeType":74},{},[1712,1718],{"data":1713,"content":1714,"nodeType":78},{},[1715],{"data":1716,"marks":1717,"value":379,"nodeType":82},{},[],{"data":1719,"content":1720,"nodeType":87},{},[1721],{"data":1722,"marks":1723,"value":386,"nodeType":82},{},[],{"metadata":1725,"sys":1728,"fields":1733},{"tags":1726,"concepts":1727},[],[],{"space":1729,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1731,"publishedVersion":62,"revision":44,"locale":29},{"sys":1730},{"type":12,"linkType":13,"id":14},{"sys":1732},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1734},{"url":402,"details":1735,"fileName":408,"contentType":409},{"size":404,"image":1736},{"width":406,"height":407},{"sys":1738,"fields":1741},{"id":1739,"createdAt":1740},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":1742,"slug":1743,"articleIntro":1742,"category":1744},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[1745],{"metadata":1746,"sys":1749,"fields":1756},{"tags":1747,"concepts":1748},[],[],{"space":1750,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1752,"publishedVersion":358,"revision":62,"contentType":1754,"locale":29},{"sys":1751},{"type":12,"linkType":13,"id":14},{"sys":1753},{"id":21,"type":12,"linkType":22},{"sys":1755},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1757,"metaTitle":368,"metaDescription":369,"mainTitle":1758,"subtitle":387,"heroImage":1773,"ctaButton":410,"ctaLink":411},[367],{"data":1759,"content":1760,"nodeType":74},{},[1761,1767],{"data":1762,"content":1763,"nodeType":78},{},[1764],{"data":1765,"marks":1766,"value":379,"nodeType":82},{},[],{"data":1768,"content":1769,"nodeType":87},{},[1770],{"data":1771,"marks":1772,"value":386,"nodeType":82},{},[],{"metadata":1774,"sys":1777,"fields":1782},{"tags":1775,"concepts":1776},[],[],{"space":1778,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1780,"publishedVersion":62,"revision":44,"locale":29},{"sys":1779},{"type":12,"linkType":13,"id":14},{"sys":1781},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1783},{"url":402,"details":1784,"fileName":408,"contentType":409},{"size":404,"image":1785},{"width":406,"height":407},{"sys":1787,"fields":1790},{"id":1788,"createdAt":1789},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":1791,"slug":1792,"articleIntro":-1,"category":1793},"Compte 704 - Travaux","compte-704---travaux",[1794],{"metadata":1795,"sys":1798,"fields":1805},{"tags":1796,"concepts":1797},[],[],{"space":1799,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1801,"publishedVersion":358,"revision":62,"contentType":1803,"locale":29},{"sys":1800},{"type":12,"linkType":13,"id":14},{"sys":1802},{"id":21,"type":12,"linkType":22},{"sys":1804},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1806,"metaTitle":368,"metaDescription":369,"mainTitle":1807,"subtitle":387,"heroImage":1822,"ctaButton":410,"ctaLink":411},[367],{"data":1808,"content":1809,"nodeType":74},{},[1810,1816],{"data":1811,"content":1812,"nodeType":78},{},[1813],{"data":1814,"marks":1815,"value":379,"nodeType":82},{},[],{"data":1817,"content":1818,"nodeType":87},{},[1819],{"data":1820,"marks":1821,"value":386,"nodeType":82},{},[],{"metadata":1823,"sys":1826,"fields":1831},{"tags":1824,"concepts":1825},[],[],{"space":1827,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1829,"publishedVersion":62,"revision":44,"locale":29},{"sys":1828},{"type":12,"linkType":13,"id":14},{"sys":1830},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1832},{"url":402,"details":1833,"fileName":408,"contentType":409},{"size":404,"image":1834},{"width":406,"height":407},{"sys":1836,"fields":1839},{"id":1837,"createdAt":1838},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":1840,"slug":1841,"articleIntro":1840,"category":1842},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[1843],{"metadata":1844,"sys":1847,"fields":1854},{"tags":1845,"concepts":1846},[],[],{"space":1848,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1850,"publishedVersion":358,"revision":62,"contentType":1852,"locale":29},{"sys":1849},{"type":12,"linkType":13,"id":14},{"sys":1851},{"id":21,"type":12,"linkType":22},{"sys":1853},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1855,"metaTitle":368,"metaDescription":369,"mainTitle":1856,"subtitle":387,"heroImage":1871,"ctaButton":410,"ctaLink":411},[367],{"data":1857,"content":1858,"nodeType":74},{},[1859,1865],{"data":1860,"content":1861,"nodeType":78},{},[1862],{"data":1863,"marks":1864,"value":379,"nodeType":82},{},[],{"data":1866,"content":1867,"nodeType":87},{},[1868],{"data":1869,"marks":1870,"value":386,"nodeType":82},{},[],{"metadata":1872,"sys":1875,"fields":1880},{"tags":1873,"concepts":1874},[],[],{"space":1876,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1878,"publishedVersion":62,"revision":44,"locale":29},{"sys":1877},{"type":12,"linkType":13,"id":14},{"sys":1879},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1881},{"url":402,"details":1882,"fileName":408,"contentType":409},{"size":404,"image":1883},{"width":406,"height":407},{"sys":1885,"fields":1887},{"id":1886,"createdAt":416},"7GH5W3gIeo0kaxv4wDjiev",{"title":1888,"slug":1889,"articleIntro":1888,"category":1890},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[1891],{"metadata":1892,"sys":1895,"fields":1902},{"tags":1893,"concepts":1894},[],[],{"space":1896,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1898,"publishedVersion":358,"revision":62,"contentType":1900,"locale":29},{"sys":1897},{"type":12,"linkType":13,"id":14},{"sys":1899},{"id":21,"type":12,"linkType":22},{"sys":1901},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1903,"metaTitle":368,"metaDescription":369,"mainTitle":1904,"subtitle":387,"heroImage":1919,"ctaButton":410,"ctaLink":411},[367],{"data":1905,"content":1906,"nodeType":74},{},[1907,1913],{"data":1908,"content":1909,"nodeType":78},{},[1910],{"data":1911,"marks":1912,"value":379,"nodeType":82},{},[],{"data":1914,"content":1915,"nodeType":87},{},[1916],{"data":1917,"marks":1918,"value":386,"nodeType":82},{},[],{"metadata":1920,"sys":1923,"fields":1928},{"tags":1921,"concepts":1922},[],[],{"space":1924,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1926,"publishedVersion":62,"revision":44,"locale":29},{"sys":1925},{"type":12,"linkType":13,"id":14},{"sys":1927},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1929},{"url":402,"details":1930,"fileName":408,"contentType":409},{"size":404,"image":1931},{"width":406,"height":407},{"sys":1933,"fields":1936},{"id":1934,"createdAt":1935},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":1937,"slug":1938,"articleIntro":-1,"category":1939},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[1940],{"metadata":1941,"sys":1944,"fields":1951},{"tags":1942,"concepts":1943},[],[],{"space":1945,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1947,"publishedVersion":358,"revision":62,"contentType":1949,"locale":29},{"sys":1946},{"type":12,"linkType":13,"id":14},{"sys":1948},{"id":21,"type":12,"linkType":22},{"sys":1950},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":1952,"metaTitle":368,"metaDescription":369,"mainTitle":1953,"subtitle":387,"heroImage":1968,"ctaButton":410,"ctaLink":411},[367],{"data":1954,"content":1955,"nodeType":74},{},[1956,1962],{"data":1957,"content":1958,"nodeType":78},{},[1959],{"data":1960,"marks":1961,"value":379,"nodeType":82},{},[],{"data":1963,"content":1964,"nodeType":87},{},[1965],{"data":1966,"marks":1967,"value":386,"nodeType":82},{},[],{"metadata":1969,"sys":1972,"fields":1977},{"tags":1970,"concepts":1971},[],[],{"space":1973,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":1975,"publishedVersion":62,"revision":44,"locale":29},{"sys":1974},{"type":12,"linkType":13,"id":14},{"sys":1976},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":1978},{"url":402,"details":1979,"fileName":408,"contentType":409},{"size":404,"image":1980},{"width":406,"height":407},{"sys":1982,"fields":1985},{"id":1983,"createdAt":1984},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":1986,"slug":1987,"articleIntro":1986,"category":1988},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[1989],{"metadata":1990,"sys":1993,"fields":2000},{"tags":1991,"concepts":1992},[],[],{"space":1994,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":1996,"publishedVersion":358,"revision":62,"contentType":1998,"locale":29},{"sys":1995},{"type":12,"linkType":13,"id":14},{"sys":1997},{"id":21,"type":12,"linkType":22},{"sys":1999},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2001,"metaTitle":368,"metaDescription":369,"mainTitle":2002,"subtitle":387,"heroImage":2017,"ctaButton":410,"ctaLink":411},[367],{"data":2003,"content":2004,"nodeType":74},{},[2005,2011],{"data":2006,"content":2007,"nodeType":78},{},[2008],{"data":2009,"marks":2010,"value":379,"nodeType":82},{},[],{"data":2012,"content":2013,"nodeType":87},{},[2014],{"data":2015,"marks":2016,"value":386,"nodeType":82},{},[],{"metadata":2018,"sys":2021,"fields":2026},{"tags":2019,"concepts":2020},[],[],{"space":2022,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2024,"publishedVersion":62,"revision":44,"locale":29},{"sys":2023},{"type":12,"linkType":13,"id":14},{"sys":2025},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2027},{"url":402,"details":2028,"fileName":408,"contentType":409},{"size":404,"image":2029},{"width":406,"height":407},{"sys":2031,"fields":2034},{"id":2032,"createdAt":2033},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":2035,"slug":2036,"articleIntro":2035,"category":2037},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[2038],{"metadata":2039,"sys":2042,"fields":2049},{"tags":2040,"concepts":2041},[],[],{"space":2043,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2045,"publishedVersion":358,"revision":62,"contentType":2047,"locale":29},{"sys":2044},{"type":12,"linkType":13,"id":14},{"sys":2046},{"id":21,"type":12,"linkType":22},{"sys":2048},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2050,"metaTitle":368,"metaDescription":369,"mainTitle":2051,"subtitle":387,"heroImage":2066,"ctaButton":410,"ctaLink":411},[367],{"data":2052,"content":2053,"nodeType":74},{},[2054,2060],{"data":2055,"content":2056,"nodeType":78},{},[2057],{"data":2058,"marks":2059,"value":379,"nodeType":82},{},[],{"data":2061,"content":2062,"nodeType":87},{},[2063],{"data":2064,"marks":2065,"value":386,"nodeType":82},{},[],{"metadata":2067,"sys":2070,"fields":2075},{"tags":2068,"concepts":2069},[],[],{"space":2071,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2073,"publishedVersion":62,"revision":44,"locale":29},{"sys":2072},{"type":12,"linkType":13,"id":14},{"sys":2074},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2076},{"url":402,"details":2077,"fileName":408,"contentType":409},{"size":404,"image":2078},{"width":406,"height":407},{"sys":2080,"fields":2083},{"id":2081,"createdAt":2082},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":2084,"slug":2085,"articleIntro":2084,"category":2086},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[2087],{"metadata":2088,"sys":2091,"fields":2098},{"tags":2089,"concepts":2090},[],[],{"space":2092,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2094,"publishedVersion":358,"revision":62,"contentType":2096,"locale":29},{"sys":2093},{"type":12,"linkType":13,"id":14},{"sys":2095},{"id":21,"type":12,"linkType":22},{"sys":2097},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2099,"metaTitle":368,"metaDescription":369,"mainTitle":2100,"subtitle":387,"heroImage":2115,"ctaButton":410,"ctaLink":411},[367],{"data":2101,"content":2102,"nodeType":74},{},[2103,2109],{"data":2104,"content":2105,"nodeType":78},{},[2106],{"data":2107,"marks":2108,"value":379,"nodeType":82},{},[],{"data":2110,"content":2111,"nodeType":87},{},[2112],{"data":2113,"marks":2114,"value":386,"nodeType":82},{},[],{"metadata":2116,"sys":2119,"fields":2124},{"tags":2117,"concepts":2118},[],[],{"space":2120,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2122,"publishedVersion":62,"revision":44,"locale":29},{"sys":2121},{"type":12,"linkType":13,"id":14},{"sys":2123},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2125},{"url":402,"details":2126,"fileName":408,"contentType":409},{"size":404,"image":2127},{"width":406,"height":407},{"sys":2129,"fields":2132},{"id":2130,"createdAt":2131},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":2133,"slug":2134,"articleIntro":2133,"category":2135},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[2136],{"metadata":2137,"sys":2140,"fields":2147},{"tags":2138,"concepts":2139},[],[],{"space":2141,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2143,"publishedVersion":358,"revision":62,"contentType":2145,"locale":29},{"sys":2142},{"type":12,"linkType":13,"id":14},{"sys":2144},{"id":21,"type":12,"linkType":22},{"sys":2146},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2148,"metaTitle":368,"metaDescription":369,"mainTitle":2149,"subtitle":387,"heroImage":2164,"ctaButton":410,"ctaLink":411},[367],{"data":2150,"content":2151,"nodeType":74},{},[2152,2158],{"data":2153,"content":2154,"nodeType":78},{},[2155],{"data":2156,"marks":2157,"value":379,"nodeType":82},{},[],{"data":2159,"content":2160,"nodeType":87},{},[2161],{"data":2162,"marks":2163,"value":386,"nodeType":82},{},[],{"metadata":2165,"sys":2168,"fields":2173},{"tags":2166,"concepts":2167},[],[],{"space":2169,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2171,"publishedVersion":62,"revision":44,"locale":29},{"sys":2170},{"type":12,"linkType":13,"id":14},{"sys":2172},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2174},{"url":402,"details":2175,"fileName":408,"contentType":409},{"size":404,"image":2176},{"width":406,"height":407},{"sys":2178,"fields":2181},{"id":2179,"createdAt":2180},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":2182,"slug":2183,"articleIntro":2182,"category":2184},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[2185],{"metadata":2186,"sys":2189,"fields":2196},{"tags":2187,"concepts":2188},[],[],{"space":2190,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2192,"publishedVersion":358,"revision":62,"contentType":2194,"locale":29},{"sys":2191},{"type":12,"linkType":13,"id":14},{"sys":2193},{"id":21,"type":12,"linkType":22},{"sys":2195},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2197,"metaTitle":368,"metaDescription":369,"mainTitle":2198,"subtitle":387,"heroImage":2213,"ctaButton":410,"ctaLink":411},[367],{"data":2199,"content":2200,"nodeType":74},{},[2201,2207],{"data":2202,"content":2203,"nodeType":78},{},[2204],{"data":2205,"marks":2206,"value":379,"nodeType":82},{},[],{"data":2208,"content":2209,"nodeType":87},{},[2210],{"data":2211,"marks":2212,"value":386,"nodeType":82},{},[],{"metadata":2214,"sys":2217,"fields":2222},{"tags":2215,"concepts":2216},[],[],{"space":2218,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2220,"publishedVersion":62,"revision":44,"locale":29},{"sys":2219},{"type":12,"linkType":13,"id":14},{"sys":2221},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2223},{"url":402,"details":2224,"fileName":408,"contentType":409},{"size":404,"image":2225},{"width":406,"height":407},{"sys":2227,"fields":2230},{"id":2228,"createdAt":2229},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":2231,"slug":2232,"articleIntro":2233,"category":2234},"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.",[2235],{"metadata":2236,"sys":2239,"fields":2246},{"tags":2237,"concepts":2238},[],[],{"space":2240,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2242,"publishedVersion":358,"revision":62,"contentType":2244,"locale":29},{"sys":2241},{"type":12,"linkType":13,"id":14},{"sys":2243},{"id":21,"type":12,"linkType":22},{"sys":2245},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2247,"metaTitle":368,"metaDescription":369,"mainTitle":2248,"subtitle":387,"heroImage":2263,"ctaButton":410,"ctaLink":411},[367],{"data":2249,"content":2250,"nodeType":74},{},[2251,2257],{"data":2252,"content":2253,"nodeType":78},{},[2254],{"data":2255,"marks":2256,"value":379,"nodeType":82},{},[],{"data":2258,"content":2259,"nodeType":87},{},[2260],{"data":2261,"marks":2262,"value":386,"nodeType":82},{},[],{"metadata":2264,"sys":2267,"fields":2272},{"tags":2265,"concepts":2266},[],[],{"space":2268,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2270,"publishedVersion":62,"revision":44,"locale":29},{"sys":2269},{"type":12,"linkType":13,"id":14},{"sys":2271},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2273},{"url":402,"details":2274,"fileName":408,"contentType":409},{"size":404,"image":2275},{"width":406,"height":407},{"sys":2277,"fields":2280},{"id":2278,"createdAt":2279},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":2281,"slug":2282,"articleIntro":2281,"category":2283},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[2284],{"metadata":2285,"sys":2288,"fields":2295},{"tags":2286,"concepts":2287},[],[],{"space":2289,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2291,"publishedVersion":358,"revision":62,"contentType":2293,"locale":29},{"sys":2290},{"type":12,"linkType":13,"id":14},{"sys":2292},{"id":21,"type":12,"linkType":22},{"sys":2294},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2296,"metaTitle":368,"metaDescription":369,"mainTitle":2297,"subtitle":387,"heroImage":2312,"ctaButton":410,"ctaLink":411},[367],{"data":2298,"content":2299,"nodeType":74},{},[2300,2306],{"data":2301,"content":2302,"nodeType":78},{},[2303],{"data":2304,"marks":2305,"value":379,"nodeType":82},{},[],{"data":2307,"content":2308,"nodeType":87},{},[2309],{"data":2310,"marks":2311,"value":386,"nodeType":82},{},[],{"metadata":2313,"sys":2316,"fields":2321},{"tags":2314,"concepts":2315},[],[],{"space":2317,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2319,"publishedVersion":62,"revision":44,"locale":29},{"sys":2318},{"type":12,"linkType":13,"id":14},{"sys":2320},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2322},{"url":402,"details":2323,"fileName":408,"contentType":409},{"size":404,"image":2324},{"width":406,"height":407},{"sys":2326,"fields":2329},{"id":2327,"createdAt":2328},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":2330,"slug":2331,"articleIntro":2330,"category":2332},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[2333],{"metadata":2334,"sys":2337,"fields":2344},{"tags":2335,"concepts":2336},[],[],{"space":2338,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2340,"publishedVersion":358,"revision":62,"contentType":2342,"locale":29},{"sys":2339},{"type":12,"linkType":13,"id":14},{"sys":2341},{"id":21,"type":12,"linkType":22},{"sys":2343},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2345,"metaTitle":368,"metaDescription":369,"mainTitle":2346,"subtitle":387,"heroImage":2361,"ctaButton":410,"ctaLink":411},[367],{"data":2347,"content":2348,"nodeType":74},{},[2349,2355],{"data":2350,"content":2351,"nodeType":78},{},[2352],{"data":2353,"marks":2354,"value":379,"nodeType":82},{},[],{"data":2356,"content":2357,"nodeType":87},{},[2358],{"data":2359,"marks":2360,"value":386,"nodeType":82},{},[],{"metadata":2362,"sys":2365,"fields":2370},{"tags":2363,"concepts":2364},[],[],{"space":2366,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2368,"publishedVersion":62,"revision":44,"locale":29},{"sys":2367},{"type":12,"linkType":13,"id":14},{"sys":2369},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2371},{"url":402,"details":2372,"fileName":408,"contentType":409},{"size":404,"image":2373},{"width":406,"height":407},{"sys":2375,"fields":2378},{"id":2376,"createdAt":2377},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":2379,"slug":2380,"articleIntro":2379,"category":2381},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[2382],{"metadata":2383,"sys":2386,"fields":2393},{"tags":2384,"concepts":2385},[],[],{"space":2387,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2389,"publishedVersion":358,"revision":62,"contentType":2391,"locale":29},{"sys":2388},{"type":12,"linkType":13,"id":14},{"sys":2390},{"id":21,"type":12,"linkType":22},{"sys":2392},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2394,"metaTitle":368,"metaDescription":369,"mainTitle":2395,"subtitle":387,"heroImage":2410,"ctaButton":410,"ctaLink":411},[367],{"data":2396,"content":2397,"nodeType":74},{},[2398,2404],{"data":2399,"content":2400,"nodeType":78},{},[2401],{"data":2402,"marks":2403,"value":379,"nodeType":82},{},[],{"data":2405,"content":2406,"nodeType":87},{},[2407],{"data":2408,"marks":2409,"value":386,"nodeType":82},{},[],{"metadata":2411,"sys":2414,"fields":2419},{"tags":2412,"concepts":2413},[],[],{"space":2415,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2417,"publishedVersion":62,"revision":44,"locale":29},{"sys":2416},{"type":12,"linkType":13,"id":14},{"sys":2418},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2420},{"url":402,"details":2421,"fileName":408,"contentType":409},{"size":404,"image":2422},{"width":406,"height":407},{"sys":2424,"fields":2427},{"id":2425,"createdAt":2426},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":2428,"slug":2429,"articleIntro":2428,"category":2430},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[2431],{"metadata":2432,"sys":2435,"fields":2442},{"tags":2433,"concepts":2434},[],[],{"space":2436,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2438,"publishedVersion":358,"revision":62,"contentType":2440,"locale":29},{"sys":2437},{"type":12,"linkType":13,"id":14},{"sys":2439},{"id":21,"type":12,"linkType":22},{"sys":2441},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2443,"metaTitle":368,"metaDescription":369,"mainTitle":2444,"subtitle":387,"heroImage":2459,"ctaButton":410,"ctaLink":411},[367],{"data":2445,"content":2446,"nodeType":74},{},[2447,2453],{"data":2448,"content":2449,"nodeType":78},{},[2450],{"data":2451,"marks":2452,"value":379,"nodeType":82},{},[],{"data":2454,"content":2455,"nodeType":87},{},[2456],{"data":2457,"marks":2458,"value":386,"nodeType":82},{},[],{"metadata":2460,"sys":2463,"fields":2468},{"tags":2461,"concepts":2462},[],[],{"space":2464,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2466,"publishedVersion":62,"revision":44,"locale":29},{"sys":2465},{"type":12,"linkType":13,"id":14},{"sys":2467},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2469},{"url":402,"details":2470,"fileName":408,"contentType":409},{"size":404,"image":2471},{"width":406,"height":407},{"sys":2473,"fields":2476},{"id":2474,"createdAt":2475},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":2477,"slug":2478,"articleIntro":2477,"category":2479},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[2480],{"metadata":2481,"sys":2484,"fields":2491},{"tags":2482,"concepts":2483},[],[],{"space":2485,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2487,"publishedVersion":358,"revision":62,"contentType":2489,"locale":29},{"sys":2486},{"type":12,"linkType":13,"id":14},{"sys":2488},{"id":21,"type":12,"linkType":22},{"sys":2490},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2492,"metaTitle":368,"metaDescription":369,"mainTitle":2493,"subtitle":387,"heroImage":2508,"ctaButton":410,"ctaLink":411},[367],{"data":2494,"content":2495,"nodeType":74},{},[2496,2502],{"data":2497,"content":2498,"nodeType":78},{},[2499],{"data":2500,"marks":2501,"value":379,"nodeType":82},{},[],{"data":2503,"content":2504,"nodeType":87},{},[2505],{"data":2506,"marks":2507,"value":386,"nodeType":82},{},[],{"metadata":2509,"sys":2512,"fields":2517},{"tags":2510,"concepts":2511},[],[],{"space":2513,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2515,"publishedVersion":62,"revision":44,"locale":29},{"sys":2514},{"type":12,"linkType":13,"id":14},{"sys":2516},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2518},{"url":402,"details":2519,"fileName":408,"contentType":409},{"size":404,"image":2520},{"width":406,"height":407},{"sys":2522,"fields":2525},{"id":2523,"createdAt":2524},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":2526,"slug":2527,"articleIntro":2526,"category":2528},"2748 - Autres prêts","compte-2748-autres-prets",[2529],{"metadata":2530,"sys":2533,"fields":2540},{"tags":2531,"concepts":2532},[],[],{"space":2534,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2536,"publishedVersion":358,"revision":62,"contentType":2538,"locale":29},{"sys":2535},{"type":12,"linkType":13,"id":14},{"sys":2537},{"id":21,"type":12,"linkType":22},{"sys":2539},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2541,"metaTitle":368,"metaDescription":369,"mainTitle":2542,"subtitle":387,"heroImage":2557,"ctaButton":410,"ctaLink":411},[367],{"data":2543,"content":2544,"nodeType":74},{},[2545,2551],{"data":2546,"content":2547,"nodeType":78},{},[2548],{"data":2549,"marks":2550,"value":379,"nodeType":82},{},[],{"data":2552,"content":2553,"nodeType":87},{},[2554],{"data":2555,"marks":2556,"value":386,"nodeType":82},{},[],{"metadata":2558,"sys":2561,"fields":2566},{"tags":2559,"concepts":2560},[],[],{"space":2562,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2564,"publishedVersion":62,"revision":44,"locale":29},{"sys":2563},{"type":12,"linkType":13,"id":14},{"sys":2565},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2567},{"url":402,"details":2568,"fileName":408,"contentType":409},{"size":404,"image":2569},{"width":406,"height":407},{"sys":2571,"fields":2574},{"id":2572,"createdAt":2573},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":2575,"slug":2576,"articleIntro":2575,"category":2577},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[2578],{"metadata":2579,"sys":2582,"fields":2589},{"tags":2580,"concepts":2581},[],[],{"space":2583,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2585,"publishedVersion":358,"revision":62,"contentType":2587,"locale":29},{"sys":2584},{"type":12,"linkType":13,"id":14},{"sys":2586},{"id":21,"type":12,"linkType":22},{"sys":2588},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2590,"metaTitle":368,"metaDescription":369,"mainTitle":2591,"subtitle":387,"heroImage":2606,"ctaButton":410,"ctaLink":411},[367],{"data":2592,"content":2593,"nodeType":74},{},[2594,2600],{"data":2595,"content":2596,"nodeType":78},{},[2597],{"data":2598,"marks":2599,"value":379,"nodeType":82},{},[],{"data":2601,"content":2602,"nodeType":87},{},[2603],{"data":2604,"marks":2605,"value":386,"nodeType":82},{},[],{"metadata":2607,"sys":2610,"fields":2615},{"tags":2608,"concepts":2609},[],[],{"space":2611,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2613,"publishedVersion":62,"revision":44,"locale":29},{"sys":2612},{"type":12,"linkType":13,"id":14},{"sys":2614},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2616},{"url":402,"details":2617,"fileName":408,"contentType":409},{"size":404,"image":2618},{"width":406,"height":407},{"sys":2620,"fields":2623},{"id":2621,"createdAt":2622},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":2624,"slug":2625,"articleIntro":-1,"category":2626},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[2627],{"metadata":2628,"sys":2631,"fields":2638},{"tags":2629,"concepts":2630},[],[],{"space":2632,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2634,"publishedVersion":358,"revision":62,"contentType":2636,"locale":29},{"sys":2633},{"type":12,"linkType":13,"id":14},{"sys":2635},{"id":21,"type":12,"linkType":22},{"sys":2637},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2639,"metaTitle":368,"metaDescription":369,"mainTitle":2640,"subtitle":387,"heroImage":2655,"ctaButton":410,"ctaLink":411},[367],{"data":2641,"content":2642,"nodeType":74},{},[2643,2649],{"data":2644,"content":2645,"nodeType":78},{},[2646],{"data":2647,"marks":2648,"value":379,"nodeType":82},{},[],{"data":2650,"content":2651,"nodeType":87},{},[2652],{"data":2653,"marks":2654,"value":386,"nodeType":82},{},[],{"metadata":2656,"sys":2659,"fields":2664},{"tags":2657,"concepts":2658},[],[],{"space":2660,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2662,"publishedVersion":62,"revision":44,"locale":29},{"sys":2661},{"type":12,"linkType":13,"id":14},{"sys":2663},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2665},{"url":402,"details":2666,"fileName":408,"contentType":409},{"size":404,"image":2667},{"width":406,"height":407},{"sys":2669,"fields":2672},{"id":2670,"createdAt":2671},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":2673,"slug":2674,"articleIntro":2673,"category":2675},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[2676],{"metadata":2677,"sys":2680,"fields":2687},{"tags":2678,"concepts":2679},[],[],{"space":2681,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2683,"publishedVersion":358,"revision":62,"contentType":2685,"locale":29},{"sys":2682},{"type":12,"linkType":13,"id":14},{"sys":2684},{"id":21,"type":12,"linkType":22},{"sys":2686},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2688,"metaTitle":368,"metaDescription":369,"mainTitle":2689,"subtitle":387,"heroImage":2704,"ctaButton":410,"ctaLink":411},[367],{"data":2690,"content":2691,"nodeType":74},{},[2692,2698],{"data":2693,"content":2694,"nodeType":78},{},[2695],{"data":2696,"marks":2697,"value":379,"nodeType":82},{},[],{"data":2699,"content":2700,"nodeType":87},{},[2701],{"data":2702,"marks":2703,"value":386,"nodeType":82},{},[],{"metadata":2705,"sys":2708,"fields":2713},{"tags":2706,"concepts":2707},[],[],{"space":2709,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2711,"publishedVersion":62,"revision":44,"locale":29},{"sys":2710},{"type":12,"linkType":13,"id":14},{"sys":2712},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2714},{"url":402,"details":2715,"fileName":408,"contentType":409},{"size":404,"image":2716},{"width":406,"height":407},{"sys":2718,"fields":2721},{"id":2719,"createdAt":2720},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":2722,"slug":2723,"articleIntro":2722,"category":2724},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[2725],{"metadata":2726,"sys":2729,"fields":2736},{"tags":2727,"concepts":2728},[],[],{"space":2730,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2732,"publishedVersion":358,"revision":62,"contentType":2734,"locale":29},{"sys":2731},{"type":12,"linkType":13,"id":14},{"sys":2733},{"id":21,"type":12,"linkType":22},{"sys":2735},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2737,"metaTitle":368,"metaDescription":369,"mainTitle":2738,"subtitle":387,"heroImage":2753,"ctaButton":410,"ctaLink":411},[367],{"data":2739,"content":2740,"nodeType":74},{},[2741,2747],{"data":2742,"content":2743,"nodeType":78},{},[2744],{"data":2745,"marks":2746,"value":379,"nodeType":82},{},[],{"data":2748,"content":2749,"nodeType":87},{},[2750],{"data":2751,"marks":2752,"value":386,"nodeType":82},{},[],{"metadata":2754,"sys":2757,"fields":2762},{"tags":2755,"concepts":2756},[],[],{"space":2758,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2760,"publishedVersion":62,"revision":44,"locale":29},{"sys":2759},{"type":12,"linkType":13,"id":14},{"sys":2761},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2763},{"url":402,"details":2764,"fileName":408,"contentType":409},{"size":404,"image":2765},{"width":406,"height":407},{"sys":2767,"fields":2770},{"id":2768,"createdAt":2769},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":2771,"slug":2772,"articleIntro":-1,"category":2773},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[2774],{"metadata":2775,"sys":2778,"fields":2785},{"tags":2776,"concepts":2777},[],[],{"space":2779,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2781,"publishedVersion":358,"revision":62,"contentType":2783,"locale":29},{"sys":2780},{"type":12,"linkType":13,"id":14},{"sys":2782},{"id":21,"type":12,"linkType":22},{"sys":2784},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2786,"metaTitle":368,"metaDescription":369,"mainTitle":2787,"subtitle":387,"heroImage":2802,"ctaButton":410,"ctaLink":411},[367],{"data":2788,"content":2789,"nodeType":74},{},[2790,2796],{"data":2791,"content":2792,"nodeType":78},{},[2793],{"data":2794,"marks":2795,"value":379,"nodeType":82},{},[],{"data":2797,"content":2798,"nodeType":87},{},[2799],{"data":2800,"marks":2801,"value":386,"nodeType":82},{},[],{"metadata":2803,"sys":2806,"fields":2811},{"tags":2804,"concepts":2805},[],[],{"space":2807,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2809,"publishedVersion":62,"revision":44,"locale":29},{"sys":2808},{"type":12,"linkType":13,"id":14},{"sys":2810},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2812},{"url":402,"details":2813,"fileName":408,"contentType":409},{"size":404,"image":2814},{"width":406,"height":407},{"sys":2816,"fields":2819},{"id":2817,"createdAt":2818},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":2820,"slug":2821,"articleIntro":2822,"category":2823},"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.",[2824],{"metadata":2825,"sys":2828,"fields":2835},{"tags":2826,"concepts":2827},[],[],{"space":2829,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2831,"publishedVersion":358,"revision":62,"contentType":2833,"locale":29},{"sys":2830},{"type":12,"linkType":13,"id":14},{"sys":2832},{"id":21,"type":12,"linkType":22},{"sys":2834},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2836,"metaTitle":368,"metaDescription":369,"mainTitle":2837,"subtitle":387,"heroImage":2852,"ctaButton":410,"ctaLink":411},[367],{"data":2838,"content":2839,"nodeType":74},{},[2840,2846],{"data":2841,"content":2842,"nodeType":78},{},[2843],{"data":2844,"marks":2845,"value":379,"nodeType":82},{},[],{"data":2847,"content":2848,"nodeType":87},{},[2849],{"data":2850,"marks":2851,"value":386,"nodeType":82},{},[],{"metadata":2853,"sys":2856,"fields":2861},{"tags":2854,"concepts":2855},[],[],{"space":2857,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2859,"publishedVersion":62,"revision":44,"locale":29},{"sys":2858},{"type":12,"linkType":13,"id":14},{"sys":2860},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2862},{"url":402,"details":2863,"fileName":408,"contentType":409},{"size":404,"image":2864},{"width":406,"height":407},{"sys":2866,"fields":2869},{"id":2867,"createdAt":2868},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":2870,"slug":2871,"articleIntro":2870,"category":2872},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[2873],{"metadata":2874,"sys":2877,"fields":2884},{"tags":2875,"concepts":2876},[],[],{"space":2878,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2880,"publishedVersion":358,"revision":62,"contentType":2882,"locale":29},{"sys":2879},{"type":12,"linkType":13,"id":14},{"sys":2881},{"id":21,"type":12,"linkType":22},{"sys":2883},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2885,"metaTitle":368,"metaDescription":369,"mainTitle":2886,"subtitle":387,"heroImage":2901,"ctaButton":410,"ctaLink":411},[367],{"data":2887,"content":2888,"nodeType":74},{},[2889,2895],{"data":2890,"content":2891,"nodeType":78},{},[2892],{"data":2893,"marks":2894,"value":379,"nodeType":82},{},[],{"data":2896,"content":2897,"nodeType":87},{},[2898],{"data":2899,"marks":2900,"value":386,"nodeType":82},{},[],{"metadata":2902,"sys":2905,"fields":2910},{"tags":2903,"concepts":2904},[],[],{"space":2906,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2908,"publishedVersion":62,"revision":44,"locale":29},{"sys":2907},{"type":12,"linkType":13,"id":14},{"sys":2909},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2911},{"url":402,"details":2912,"fileName":408,"contentType":409},{"size":404,"image":2913},{"width":406,"height":407},{"sys":2915,"fields":2918},{"id":2916,"createdAt":2917},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":2919,"slug":2920,"articleIntro":-1,"category":2921},"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",[2922],{"metadata":2923,"sys":2926,"fields":2933},{"tags":2924,"concepts":2925},[],[],{"space":2927,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2929,"publishedVersion":358,"revision":62,"contentType":2931,"locale":29},{"sys":2928},{"type":12,"linkType":13,"id":14},{"sys":2930},{"id":21,"type":12,"linkType":22},{"sys":2932},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2934,"metaTitle":368,"metaDescription":369,"mainTitle":2935,"subtitle":387,"heroImage":2950,"ctaButton":410,"ctaLink":411},[367],{"data":2936,"content":2937,"nodeType":74},{},[2938,2944],{"data":2939,"content":2940,"nodeType":78},{},[2941],{"data":2942,"marks":2943,"value":379,"nodeType":82},{},[],{"data":2945,"content":2946,"nodeType":87},{},[2947],{"data":2948,"marks":2949,"value":386,"nodeType":82},{},[],{"metadata":2951,"sys":2954,"fields":2959},{"tags":2952,"concepts":2953},[],[],{"space":2955,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":2957,"publishedVersion":62,"revision":44,"locale":29},{"sys":2956},{"type":12,"linkType":13,"id":14},{"sys":2958},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":2960},{"url":402,"details":2961,"fileName":408,"contentType":409},{"size":404,"image":2962},{"width":406,"height":407},{"sys":2964,"fields":2967},{"id":2965,"createdAt":2966},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":2968,"slug":2969,"articleIntro":2968,"category":2970},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[2971],{"metadata":2972,"sys":2975,"fields":2982},{"tags":2973,"concepts":2974},[],[],{"space":2976,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":2978,"publishedVersion":358,"revision":62,"contentType":2980,"locale":29},{"sys":2977},{"type":12,"linkType":13,"id":14},{"sys":2979},{"id":21,"type":12,"linkType":22},{"sys":2981},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":2983,"metaTitle":368,"metaDescription":369,"mainTitle":2984,"subtitle":387,"heroImage":2999,"ctaButton":410,"ctaLink":411},[367],{"data":2985,"content":2986,"nodeType":74},{},[2987,2993],{"data":2988,"content":2989,"nodeType":78},{},[2990],{"data":2991,"marks":2992,"value":379,"nodeType":82},{},[],{"data":2994,"content":2995,"nodeType":87},{},[2996],{"data":2997,"marks":2998,"value":386,"nodeType":82},{},[],{"metadata":3000,"sys":3003,"fields":3008},{"tags":3001,"concepts":3002},[],[],{"space":3004,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3006,"publishedVersion":62,"revision":44,"locale":29},{"sys":3005},{"type":12,"linkType":13,"id":14},{"sys":3007},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3009},{"url":402,"details":3010,"fileName":408,"contentType":409},{"size":404,"image":3011},{"width":406,"height":407},{"sys":3013,"fields":3016},{"id":3014,"createdAt":3015},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":3017,"slug":3018,"articleIntro":3019,"category":3020},"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",[3021],{"metadata":3022,"sys":3025,"fields":3032},{"tags":3023,"concepts":3024},[],[],{"space":3026,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3028,"publishedVersion":358,"revision":62,"contentType":3030,"locale":29},{"sys":3027},{"type":12,"linkType":13,"id":14},{"sys":3029},{"id":21,"type":12,"linkType":22},{"sys":3031},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3033,"metaTitle":368,"metaDescription":369,"mainTitle":3034,"subtitle":387,"heroImage":3049,"ctaButton":410,"ctaLink":411},[367],{"data":3035,"content":3036,"nodeType":74},{},[3037,3043],{"data":3038,"content":3039,"nodeType":78},{},[3040],{"data":3041,"marks":3042,"value":379,"nodeType":82},{},[],{"data":3044,"content":3045,"nodeType":87},{},[3046],{"data":3047,"marks":3048,"value":386,"nodeType":82},{},[],{"metadata":3050,"sys":3053,"fields":3058},{"tags":3051,"concepts":3052},[],[],{"space":3054,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3056,"publishedVersion":62,"revision":44,"locale":29},{"sys":3055},{"type":12,"linkType":13,"id":14},{"sys":3057},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3059},{"url":402,"details":3060,"fileName":408,"contentType":409},{"size":404,"image":3061},{"width":406,"height":407},{"sys":3063,"fields":3066},{"id":3064,"createdAt":3065},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":3067,"slug":3068,"articleIntro":-1,"category":3069},"Compte 628 - Divers","compte-628-divers",[3070],{"metadata":3071,"sys":3074,"fields":3081},{"tags":3072,"concepts":3073},[],[],{"space":3075,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3077,"publishedVersion":358,"revision":62,"contentType":3079,"locale":29},{"sys":3076},{"type":12,"linkType":13,"id":14},{"sys":3078},{"id":21,"type":12,"linkType":22},{"sys":3080},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3082,"metaTitle":368,"metaDescription":369,"mainTitle":3083,"subtitle":387,"heroImage":3098,"ctaButton":410,"ctaLink":411},[367],{"data":3084,"content":3085,"nodeType":74},{},[3086,3092],{"data":3087,"content":3088,"nodeType":78},{},[3089],{"data":3090,"marks":3091,"value":379,"nodeType":82},{},[],{"data":3093,"content":3094,"nodeType":87},{},[3095],{"data":3096,"marks":3097,"value":386,"nodeType":82},{},[],{"metadata":3099,"sys":3102,"fields":3107},{"tags":3100,"concepts":3101},[],[],{"space":3103,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3105,"publishedVersion":62,"revision":44,"locale":29},{"sys":3104},{"type":12,"linkType":13,"id":14},{"sys":3106},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3108},{"url":402,"details":3109,"fileName":408,"contentType":409},{"size":404,"image":3110},{"width":406,"height":407},{"sys":3112,"fields":3115},{"id":3113,"createdAt":3114},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":3116,"slug":3117,"articleIntro":3116,"category":3118},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[3119],{"metadata":3120,"sys":3123,"fields":3130},{"tags":3121,"concepts":3122},[],[],{"space":3124,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3126,"publishedVersion":358,"revision":62,"contentType":3128,"locale":29},{"sys":3125},{"type":12,"linkType":13,"id":14},{"sys":3127},{"id":21,"type":12,"linkType":22},{"sys":3129},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3131,"metaTitle":368,"metaDescription":369,"mainTitle":3132,"subtitle":387,"heroImage":3147,"ctaButton":410,"ctaLink":411},[367],{"data":3133,"content":3134,"nodeType":74},{},[3135,3141],{"data":3136,"content":3137,"nodeType":78},{},[3138],{"data":3139,"marks":3140,"value":379,"nodeType":82},{},[],{"data":3142,"content":3143,"nodeType":87},{},[3144],{"data":3145,"marks":3146,"value":386,"nodeType":82},{},[],{"metadata":3148,"sys":3151,"fields":3156},{"tags":3149,"concepts":3150},[],[],{"space":3152,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3154,"publishedVersion":62,"revision":44,"locale":29},{"sys":3153},{"type":12,"linkType":13,"id":14},{"sys":3155},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3157},{"url":402,"details":3158,"fileName":408,"contentType":409},{"size":404,"image":3159},{"width":406,"height":407},{"sys":3161,"fields":3164},{"id":3162,"createdAt":3163},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":3165,"slug":3166,"articleIntro":3167,"category":3168},"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.",[3169],{"metadata":3170,"sys":3173,"fields":3180},{"tags":3171,"concepts":3172},[],[],{"space":3174,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3176,"publishedVersion":358,"revision":62,"contentType":3178,"locale":29},{"sys":3175},{"type":12,"linkType":13,"id":14},{"sys":3177},{"id":21,"type":12,"linkType":22},{"sys":3179},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3181,"metaTitle":368,"metaDescription":369,"mainTitle":3182,"subtitle":387,"heroImage":3197,"ctaButton":410,"ctaLink":411},[367],{"data":3183,"content":3184,"nodeType":74},{},[3185,3191],{"data":3186,"content":3187,"nodeType":78},{},[3188],{"data":3189,"marks":3190,"value":379,"nodeType":82},{},[],{"data":3192,"content":3193,"nodeType":87},{},[3194],{"data":3195,"marks":3196,"value":386,"nodeType":82},{},[],{"metadata":3198,"sys":3201,"fields":3206},{"tags":3199,"concepts":3200},[],[],{"space":3202,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3204,"publishedVersion":62,"revision":44,"locale":29},{"sys":3203},{"type":12,"linkType":13,"id":14},{"sys":3205},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3207},{"url":402,"details":3208,"fileName":408,"contentType":409},{"size":404,"image":3209},{"width":406,"height":407},{"sys":3211,"fields":3214},{"id":3212,"createdAt":3213},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":3215,"slug":3216,"articleIntro":-1,"category":3217},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[3218],{"metadata":3219,"sys":3222,"fields":3229},{"tags":3220,"concepts":3221},[],[],{"space":3223,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3225,"publishedVersion":358,"revision":62,"contentType":3227,"locale":29},{"sys":3224},{"type":12,"linkType":13,"id":14},{"sys":3226},{"id":21,"type":12,"linkType":22},{"sys":3228},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3230,"metaTitle":368,"metaDescription":369,"mainTitle":3231,"subtitle":387,"heroImage":3246,"ctaButton":410,"ctaLink":411},[367],{"data":3232,"content":3233,"nodeType":74},{},[3234,3240],{"data":3235,"content":3236,"nodeType":78},{},[3237],{"data":3238,"marks":3239,"value":379,"nodeType":82},{},[],{"data":3241,"content":3242,"nodeType":87},{},[3243],{"data":3244,"marks":3245,"value":386,"nodeType":82},{},[],{"metadata":3247,"sys":3250,"fields":3255},{"tags":3248,"concepts":3249},[],[],{"space":3251,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3253,"publishedVersion":62,"revision":44,"locale":29},{"sys":3252},{"type":12,"linkType":13,"id":14},{"sys":3254},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3256},{"url":402,"details":3257,"fileName":408,"contentType":409},{"size":404,"image":3258},{"width":406,"height":407},{"sys":3260,"fields":3263},{"id":3261,"createdAt":3262},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":3264,"slug":3265,"articleIntro":3264,"category":3266},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[3267],{"metadata":3268,"sys":3271,"fields":3278},{"tags":3269,"concepts":3270},[],[],{"space":3272,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3274,"publishedVersion":358,"revision":62,"contentType":3276,"locale":29},{"sys":3273},{"type":12,"linkType":13,"id":14},{"sys":3275},{"id":21,"type":12,"linkType":22},{"sys":3277},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3279,"metaTitle":368,"metaDescription":369,"mainTitle":3280,"subtitle":387,"heroImage":3295,"ctaButton":410,"ctaLink":411},[367],{"data":3281,"content":3282,"nodeType":74},{},[3283,3289],{"data":3284,"content":3285,"nodeType":78},{},[3286],{"data":3287,"marks":3288,"value":379,"nodeType":82},{},[],{"data":3290,"content":3291,"nodeType":87},{},[3292],{"data":3293,"marks":3294,"value":386,"nodeType":82},{},[],{"metadata":3296,"sys":3299,"fields":3304},{"tags":3297,"concepts":3298},[],[],{"space":3300,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3302,"publishedVersion":62,"revision":44,"locale":29},{"sys":3301},{"type":12,"linkType":13,"id":14},{"sys":3303},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3305},{"url":402,"details":3306,"fileName":408,"contentType":409},{"size":404,"image":3307},{"width":406,"height":407},{"sys":3309,"fields":3312},{"id":3310,"createdAt":3311},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":3313,"slug":3314,"articleIntro":3313,"category":3315},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[3316],{"metadata":3317,"sys":3320,"fields":3327},{"tags":3318,"concepts":3319},[],[],{"space":3321,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3323,"publishedVersion":358,"revision":62,"contentType":3325,"locale":29},{"sys":3322},{"type":12,"linkType":13,"id":14},{"sys":3324},{"id":21,"type":12,"linkType":22},{"sys":3326},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3328,"metaTitle":368,"metaDescription":369,"mainTitle":3329,"subtitle":387,"heroImage":3344,"ctaButton":410,"ctaLink":411},[367],{"data":3330,"content":3331,"nodeType":74},{},[3332,3338],{"data":3333,"content":3334,"nodeType":78},{},[3335],{"data":3336,"marks":3337,"value":379,"nodeType":82},{},[],{"data":3339,"content":3340,"nodeType":87},{},[3341],{"data":3342,"marks":3343,"value":386,"nodeType":82},{},[],{"metadata":3345,"sys":3348,"fields":3353},{"tags":3346,"concepts":3347},[],[],{"space":3349,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3351,"publishedVersion":62,"revision":44,"locale":29},{"sys":3350},{"type":12,"linkType":13,"id":14},{"sys":3352},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3354},{"url":402,"details":3355,"fileName":408,"contentType":409},{"size":404,"image":3356},{"width":406,"height":407},{"sys":3358,"fields":3361},{"id":3359,"createdAt":3360},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":3362,"slug":3363,"articleIntro":3362,"category":3364},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[3365],{"metadata":3366,"sys":3369,"fields":3376},{"tags":3367,"concepts":3368},[],[],{"space":3370,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3372,"publishedVersion":358,"revision":62,"contentType":3374,"locale":29},{"sys":3371},{"type":12,"linkType":13,"id":14},{"sys":3373},{"id":21,"type":12,"linkType":22},{"sys":3375},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3377,"metaTitle":368,"metaDescription":369,"mainTitle":3378,"subtitle":387,"heroImage":3393,"ctaButton":410,"ctaLink":411},[367],{"data":3379,"content":3380,"nodeType":74},{},[3381,3387],{"data":3382,"content":3383,"nodeType":78},{},[3384],{"data":3385,"marks":3386,"value":379,"nodeType":82},{},[],{"data":3388,"content":3389,"nodeType":87},{},[3390],{"data":3391,"marks":3392,"value":386,"nodeType":82},{},[],{"metadata":3394,"sys":3397,"fields":3402},{"tags":3395,"concepts":3396},[],[],{"space":3398,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3400,"publishedVersion":62,"revision":44,"locale":29},{"sys":3399},{"type":12,"linkType":13,"id":14},{"sys":3401},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3403},{"url":402,"details":3404,"fileName":408,"contentType":409},{"size":404,"image":3405},{"width":406,"height":407},{"sys":3407,"fields":3410},{"id":3408,"createdAt":3409},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":3411,"slug":3412,"articleIntro":3411,"category":3413},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[3414],{"metadata":3415,"sys":3418,"fields":3425},{"tags":3416,"concepts":3417},[],[],{"space":3419,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3421,"publishedVersion":358,"revision":62,"contentType":3423,"locale":29},{"sys":3420},{"type":12,"linkType":13,"id":14},{"sys":3422},{"id":21,"type":12,"linkType":22},{"sys":3424},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3426,"metaTitle":368,"metaDescription":369,"mainTitle":3427,"subtitle":387,"heroImage":3442,"ctaButton":410,"ctaLink":411},[367],{"data":3428,"content":3429,"nodeType":74},{},[3430,3436],{"data":3431,"content":3432,"nodeType":78},{},[3433],{"data":3434,"marks":3435,"value":379,"nodeType":82},{},[],{"data":3437,"content":3438,"nodeType":87},{},[3439],{"data":3440,"marks":3441,"value":386,"nodeType":82},{},[],{"metadata":3443,"sys":3446,"fields":3451},{"tags":3444,"concepts":3445},[],[],{"space":3447,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3449,"publishedVersion":62,"revision":44,"locale":29},{"sys":3448},{"type":12,"linkType":13,"id":14},{"sys":3450},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3452},{"url":402,"details":3453,"fileName":408,"contentType":409},{"size":404,"image":3454},{"width":406,"height":407},{"sys":3456,"fields":3459},{"id":3457,"createdAt":3458},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":3460,"slug":3461,"articleIntro":-1,"category":3462},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[3463],{"metadata":3464,"sys":3467,"fields":3474},{"tags":3465,"concepts":3466},[],[],{"space":3468,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3470,"publishedVersion":358,"revision":62,"contentType":3472,"locale":29},{"sys":3469},{"type":12,"linkType":13,"id":14},{"sys":3471},{"id":21,"type":12,"linkType":22},{"sys":3473},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3475,"metaTitle":368,"metaDescription":369,"mainTitle":3476,"subtitle":387,"heroImage":3491,"ctaButton":410,"ctaLink":411},[367],{"data":3477,"content":3478,"nodeType":74},{},[3479,3485],{"data":3480,"content":3481,"nodeType":78},{},[3482],{"data":3483,"marks":3484,"value":379,"nodeType":82},{},[],{"data":3486,"content":3487,"nodeType":87},{},[3488],{"data":3489,"marks":3490,"value":386,"nodeType":82},{},[],{"metadata":3492,"sys":3495,"fields":3500},{"tags":3493,"concepts":3494},[],[],{"space":3496,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3498,"publishedVersion":62,"revision":44,"locale":29},{"sys":3497},{"type":12,"linkType":13,"id":14},{"sys":3499},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3501},{"url":402,"details":3502,"fileName":408,"contentType":409},{"size":404,"image":3503},{"width":406,"height":407},{"sys":3505,"fields":3508},{"id":3506,"createdAt":3507},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":3509,"slug":3510,"articleIntro":3509,"category":3511},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[3512],{"metadata":3513,"sys":3516,"fields":3523},{"tags":3514,"concepts":3515},[],[],{"space":3517,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3519,"publishedVersion":358,"revision":62,"contentType":3521,"locale":29},{"sys":3518},{"type":12,"linkType":13,"id":14},{"sys":3520},{"id":21,"type":12,"linkType":22},{"sys":3522},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3524,"metaTitle":368,"metaDescription":369,"mainTitle":3525,"subtitle":387,"heroImage":3540,"ctaButton":410,"ctaLink":411},[367],{"data":3526,"content":3527,"nodeType":74},{},[3528,3534],{"data":3529,"content":3530,"nodeType":78},{},[3531],{"data":3532,"marks":3533,"value":379,"nodeType":82},{},[],{"data":3535,"content":3536,"nodeType":87},{},[3537],{"data":3538,"marks":3539,"value":386,"nodeType":82},{},[],{"metadata":3541,"sys":3544,"fields":3549},{"tags":3542,"concepts":3543},[],[],{"space":3545,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3547,"publishedVersion":62,"revision":44,"locale":29},{"sys":3546},{"type":12,"linkType":13,"id":14},{"sys":3548},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3550},{"url":402,"details":3551,"fileName":408,"contentType":409},{"size":404,"image":3552},{"width":406,"height":407},{"sys":3554,"fields":3557},{"id":3555,"createdAt":3556},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":3558,"slug":3559,"articleIntro":3560,"category":3561},"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.",[3562],{"metadata":3563,"sys":3566,"fields":3573},{"tags":3564,"concepts":3565},[],[],{"space":3567,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3569,"publishedVersion":358,"revision":62,"contentType":3571,"locale":29},{"sys":3568},{"type":12,"linkType":13,"id":14},{"sys":3570},{"id":21,"type":12,"linkType":22},{"sys":3572},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3574,"metaTitle":368,"metaDescription":369,"mainTitle":3575,"subtitle":387,"heroImage":3590,"ctaButton":410,"ctaLink":411},[367],{"data":3576,"content":3577,"nodeType":74},{},[3578,3584],{"data":3579,"content":3580,"nodeType":78},{},[3581],{"data":3582,"marks":3583,"value":379,"nodeType":82},{},[],{"data":3585,"content":3586,"nodeType":87},{},[3587],{"data":3588,"marks":3589,"value":386,"nodeType":82},{},[],{"metadata":3591,"sys":3594,"fields":3599},{"tags":3592,"concepts":3593},[],[],{"space":3595,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3597,"publishedVersion":62,"revision":44,"locale":29},{"sys":3596},{"type":12,"linkType":13,"id":14},{"sys":3598},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3600},{"url":402,"details":3601,"fileName":408,"contentType":409},{"size":404,"image":3602},{"width":406,"height":407},{"sys":3604,"fields":3607},{"id":3605,"createdAt":3606},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3608,"slug":3609,"articleIntro":3608,"category":3610},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3611],{"metadata":3612,"sys":3615,"fields":3622},{"tags":3613,"concepts":3614},[],[],{"space":3616,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3618,"publishedVersion":358,"revision":62,"contentType":3620,"locale":29},{"sys":3617},{"type":12,"linkType":13,"id":14},{"sys":3619},{"id":21,"type":12,"linkType":22},{"sys":3621},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3623,"metaTitle":368,"metaDescription":369,"mainTitle":3624,"subtitle":387,"heroImage":3639,"ctaButton":410,"ctaLink":411},[367],{"data":3625,"content":3626,"nodeType":74},{},[3627,3633],{"data":3628,"content":3629,"nodeType":78},{},[3630],{"data":3631,"marks":3632,"value":379,"nodeType":82},{},[],{"data":3634,"content":3635,"nodeType":87},{},[3636],{"data":3637,"marks":3638,"value":386,"nodeType":82},{},[],{"metadata":3640,"sys":3643,"fields":3648},{"tags":3641,"concepts":3642},[],[],{"space":3644,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3646,"publishedVersion":62,"revision":44,"locale":29},{"sys":3645},{"type":12,"linkType":13,"id":14},{"sys":3647},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3649},{"url":402,"details":3650,"fileName":408,"contentType":409},{"size":404,"image":3651},{"width":406,"height":407},{"sys":3653,"fields":3656},{"id":3654,"createdAt":3655},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":3657,"slug":3658,"articleIntro":3657,"category":3659},"Compte 6237 - Publications","compte-6237-publications",[3660],{"metadata":3661,"sys":3664,"fields":3671},{"tags":3662,"concepts":3663},[],[],{"space":3665,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3667,"publishedVersion":358,"revision":62,"contentType":3669,"locale":29},{"sys":3666},{"type":12,"linkType":13,"id":14},{"sys":3668},{"id":21,"type":12,"linkType":22},{"sys":3670},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3672,"metaTitle":368,"metaDescription":369,"mainTitle":3673,"subtitle":387,"heroImage":3688,"ctaButton":410,"ctaLink":411},[367],{"data":3674,"content":3675,"nodeType":74},{},[3676,3682],{"data":3677,"content":3678,"nodeType":78},{},[3679],{"data":3680,"marks":3681,"value":379,"nodeType":82},{},[],{"data":3683,"content":3684,"nodeType":87},{},[3685],{"data":3686,"marks":3687,"value":386,"nodeType":82},{},[],{"metadata":3689,"sys":3692,"fields":3697},{"tags":3690,"concepts":3691},[],[],{"space":3693,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3695,"publishedVersion":62,"revision":44,"locale":29},{"sys":3694},{"type":12,"linkType":13,"id":14},{"sys":3696},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3698},{"url":402,"details":3699,"fileName":408,"contentType":409},{"size":404,"image":3700},{"width":406,"height":407},{"sys":3702,"fields":3705},{"id":3703,"createdAt":3704},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":3706,"slug":3707,"articleIntro":3706,"category":3708},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[3709],{"metadata":3710,"sys":3713,"fields":3720},{"tags":3711,"concepts":3712},[],[],{"space":3714,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3716,"publishedVersion":358,"revision":62,"contentType":3718,"locale":29},{"sys":3715},{"type":12,"linkType":13,"id":14},{"sys":3717},{"id":21,"type":12,"linkType":22},{"sys":3719},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3721,"metaTitle":368,"metaDescription":369,"mainTitle":3722,"subtitle":387,"heroImage":3737,"ctaButton":410,"ctaLink":411},[367],{"data":3723,"content":3724,"nodeType":74},{},[3725,3731],{"data":3726,"content":3727,"nodeType":78},{},[3728],{"data":3729,"marks":3730,"value":379,"nodeType":82},{},[],{"data":3732,"content":3733,"nodeType":87},{},[3734],{"data":3735,"marks":3736,"value":386,"nodeType":82},{},[],{"metadata":3738,"sys":3741,"fields":3746},{"tags":3739,"concepts":3740},[],[],{"space":3742,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3744,"publishedVersion":62,"revision":44,"locale":29},{"sys":3743},{"type":12,"linkType":13,"id":14},{"sys":3745},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3747},{"url":402,"details":3748,"fileName":408,"contentType":409},{"size":404,"image":3749},{"width":406,"height":407},{"sys":3751,"fields":3754},{"id":3752,"createdAt":3753},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":3755,"slug":3756,"articleIntro":3755,"category":3757},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[3758],{"metadata":3759,"sys":3762,"fields":3769},{"tags":3760,"concepts":3761},[],[],{"space":3763,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3765,"publishedVersion":358,"revision":62,"contentType":3767,"locale":29},{"sys":3764},{"type":12,"linkType":13,"id":14},{"sys":3766},{"id":21,"type":12,"linkType":22},{"sys":3768},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3770,"metaTitle":368,"metaDescription":369,"mainTitle":3771,"subtitle":387,"heroImage":3786,"ctaButton":410,"ctaLink":411},[367],{"data":3772,"content":3773,"nodeType":74},{},[3774,3780],{"data":3775,"content":3776,"nodeType":78},{},[3777],{"data":3778,"marks":3779,"value":379,"nodeType":82},{},[],{"data":3781,"content":3782,"nodeType":87},{},[3783],{"data":3784,"marks":3785,"value":386,"nodeType":82},{},[],{"metadata":3787,"sys":3790,"fields":3795},{"tags":3788,"concepts":3789},[],[],{"space":3791,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3793,"publishedVersion":62,"revision":44,"locale":29},{"sys":3792},{"type":12,"linkType":13,"id":14},{"sys":3794},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3796},{"url":402,"details":3797,"fileName":408,"contentType":409},{"size":404,"image":3798},{"width":406,"height":407},{"sys":3800,"fields":3803},{"id":3801,"createdAt":3802},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":3804,"slug":3805,"articleIntro":3806,"category":3807},"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",[3808],{"metadata":3809,"sys":3812,"fields":3819},{"tags":3810,"concepts":3811},[],[],{"space":3813,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3815,"publishedVersion":358,"revision":62,"contentType":3817,"locale":29},{"sys":3814},{"type":12,"linkType":13,"id":14},{"sys":3816},{"id":21,"type":12,"linkType":22},{"sys":3818},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3820,"metaTitle":368,"metaDescription":369,"mainTitle":3821,"subtitle":387,"heroImage":3836,"ctaButton":410,"ctaLink":411},[367],{"data":3822,"content":3823,"nodeType":74},{},[3824,3830],{"data":3825,"content":3826,"nodeType":78},{},[3827],{"data":3828,"marks":3829,"value":379,"nodeType":82},{},[],{"data":3831,"content":3832,"nodeType":87},{},[3833],{"data":3834,"marks":3835,"value":386,"nodeType":82},{},[],{"metadata":3837,"sys":3840,"fields":3845},{"tags":3838,"concepts":3839},[],[],{"space":3841,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3843,"publishedVersion":62,"revision":44,"locale":29},{"sys":3842},{"type":12,"linkType":13,"id":14},{"sys":3844},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3846},{"url":402,"details":3847,"fileName":408,"contentType":409},{"size":404,"image":3848},{"width":406,"height":407},{"sys":3850,"fields":3853},{"id":3851,"createdAt":3852},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":3854,"slug":3855,"articleIntro":3854,"category":3856},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[3857],{"metadata":3858,"sys":3861,"fields":3868},{"tags":3859,"concepts":3860},[],[],{"space":3862,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3864,"publishedVersion":358,"revision":62,"contentType":3866,"locale":29},{"sys":3863},{"type":12,"linkType":13,"id":14},{"sys":3865},{"id":21,"type":12,"linkType":22},{"sys":3867},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3869,"metaTitle":368,"metaDescription":369,"mainTitle":3870,"subtitle":387,"heroImage":3885,"ctaButton":410,"ctaLink":411},[367],{"data":3871,"content":3872,"nodeType":74},{},[3873,3879],{"data":3874,"content":3875,"nodeType":78},{},[3876],{"data":3877,"marks":3878,"value":379,"nodeType":82},{},[],{"data":3880,"content":3881,"nodeType":87},{},[3882],{"data":3883,"marks":3884,"value":386,"nodeType":82},{},[],{"metadata":3886,"sys":3889,"fields":3894},{"tags":3887,"concepts":3888},[],[],{"space":3890,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3892,"publishedVersion":62,"revision":44,"locale":29},{"sys":3891},{"type":12,"linkType":13,"id":14},{"sys":3893},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3895},{"url":402,"details":3896,"fileName":408,"contentType":409},{"size":404,"image":3897},{"width":406,"height":407},{"sys":3899,"fields":3902},{"id":3900,"createdAt":3901},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":3903,"slug":3904,"articleIntro":3903,"category":3905},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[3906],{"metadata":3907,"sys":3910,"fields":3917},{"tags":3908,"concepts":3909},[],[],{"space":3911,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3913,"publishedVersion":358,"revision":62,"contentType":3915,"locale":29},{"sys":3912},{"type":12,"linkType":13,"id":14},{"sys":3914},{"id":21,"type":12,"linkType":22},{"sys":3916},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3918,"metaTitle":368,"metaDescription":369,"mainTitle":3919,"subtitle":387,"heroImage":3934,"ctaButton":410,"ctaLink":411},[367],{"data":3920,"content":3921,"nodeType":74},{},[3922,3928],{"data":3923,"content":3924,"nodeType":78},{},[3925],{"data":3926,"marks":3927,"value":379,"nodeType":82},{},[],{"data":3929,"content":3930,"nodeType":87},{},[3931],{"data":3932,"marks":3933,"value":386,"nodeType":82},{},[],{"metadata":3935,"sys":3938,"fields":3943},{"tags":3936,"concepts":3937},[],[],{"space":3939,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3941,"publishedVersion":62,"revision":44,"locale":29},{"sys":3940},{"type":12,"linkType":13,"id":14},{"sys":3942},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3944},{"url":402,"details":3945,"fileName":408,"contentType":409},{"size":404,"image":3946},{"width":406,"height":407},{"sys":3948,"fields":3951},{"id":3949,"createdAt":3950},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":3952,"slug":3953,"articleIntro":-1,"category":3954},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[3955],{"metadata":3956,"sys":3959,"fields":3966},{"tags":3957,"concepts":3958},[],[],{"space":3960,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":3962,"publishedVersion":358,"revision":62,"contentType":3964,"locale":29},{"sys":3961},{"type":12,"linkType":13,"id":14},{"sys":3963},{"id":21,"type":12,"linkType":22},{"sys":3965},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":3967,"metaTitle":368,"metaDescription":369,"mainTitle":3968,"subtitle":387,"heroImage":3983,"ctaButton":410,"ctaLink":411},[367],{"data":3969,"content":3970,"nodeType":74},{},[3971,3977],{"data":3972,"content":3973,"nodeType":78},{},[3974],{"data":3975,"marks":3976,"value":379,"nodeType":82},{},[],{"data":3978,"content":3979,"nodeType":87},{},[3980],{"data":3981,"marks":3982,"value":386,"nodeType":82},{},[],{"metadata":3984,"sys":3987,"fields":3992},{"tags":3985,"concepts":3986},[],[],{"space":3988,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":3990,"publishedVersion":62,"revision":44,"locale":29},{"sys":3989},{"type":12,"linkType":13,"id":14},{"sys":3991},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":3993},{"url":402,"details":3994,"fileName":408,"contentType":409},{"size":404,"image":3995},{"width":406,"height":407},{"sys":3997,"fields":4000},{"id":3998,"createdAt":3999},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":4001,"slug":4002,"articleIntro":4001,"category":4003},"2751 - Dépôts","compte-2751-depots",[4004],{"metadata":4005,"sys":4008,"fields":4015},{"tags":4006,"concepts":4007},[],[],{"space":4009,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4011,"publishedVersion":358,"revision":62,"contentType":4013,"locale":29},{"sys":4010},{"type":12,"linkType":13,"id":14},{"sys":4012},{"id":21,"type":12,"linkType":22},{"sys":4014},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4016,"metaTitle":368,"metaDescription":369,"mainTitle":4017,"subtitle":387,"heroImage":4032,"ctaButton":410,"ctaLink":411},[367],{"data":4018,"content":4019,"nodeType":74},{},[4020,4026],{"data":4021,"content":4022,"nodeType":78},{},[4023],{"data":4024,"marks":4025,"value":379,"nodeType":82},{},[],{"data":4027,"content":4028,"nodeType":87},{},[4029],{"data":4030,"marks":4031,"value":386,"nodeType":82},{},[],{"metadata":4033,"sys":4036,"fields":4041},{"tags":4034,"concepts":4035},[],[],{"space":4037,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4039,"publishedVersion":62,"revision":44,"locale":29},{"sys":4038},{"type":12,"linkType":13,"id":14},{"sys":4040},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4042},{"url":402,"details":4043,"fileName":408,"contentType":409},{"size":404,"image":4044},{"width":406,"height":407},{"sys":4046,"fields":4049},{"id":4047,"createdAt":4048},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":4050,"slug":4051,"articleIntro":4050,"category":4052},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[4053],{"metadata":4054,"sys":4057,"fields":4064},{"tags":4055,"concepts":4056},[],[],{"space":4058,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4060,"publishedVersion":358,"revision":62,"contentType":4062,"locale":29},{"sys":4059},{"type":12,"linkType":13,"id":14},{"sys":4061},{"id":21,"type":12,"linkType":22},{"sys":4063},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4065,"metaTitle":368,"metaDescription":369,"mainTitle":4066,"subtitle":387,"heroImage":4081,"ctaButton":410,"ctaLink":411},[367],{"data":4067,"content":4068,"nodeType":74},{},[4069,4075],{"data":4070,"content":4071,"nodeType":78},{},[4072],{"data":4073,"marks":4074,"value":379,"nodeType":82},{},[],{"data":4076,"content":4077,"nodeType":87},{},[4078],{"data":4079,"marks":4080,"value":386,"nodeType":82},{},[],{"metadata":4082,"sys":4085,"fields":4090},{"tags":4083,"concepts":4084},[],[],{"space":4086,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4088,"publishedVersion":62,"revision":44,"locale":29},{"sys":4087},{"type":12,"linkType":13,"id":14},{"sys":4089},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4091},{"url":402,"details":4092,"fileName":408,"contentType":409},{"size":404,"image":4093},{"width":406,"height":407},{"sys":4095,"fields":4098},{"id":4096,"createdAt":4097},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":4099,"slug":4100,"articleIntro":4099,"category":4101},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[4102],{"metadata":4103,"sys":4106,"fields":4113},{"tags":4104,"concepts":4105},[],[],{"space":4107,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4109,"publishedVersion":358,"revision":62,"contentType":4111,"locale":29},{"sys":4108},{"type":12,"linkType":13,"id":14},{"sys":4110},{"id":21,"type":12,"linkType":22},{"sys":4112},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4114,"metaTitle":368,"metaDescription":369,"mainTitle":4115,"subtitle":387,"heroImage":4130,"ctaButton":410,"ctaLink":411},[367],{"data":4116,"content":4117,"nodeType":74},{},[4118,4124],{"data":4119,"content":4120,"nodeType":78},{},[4121],{"data":4122,"marks":4123,"value":379,"nodeType":82},{},[],{"data":4125,"content":4126,"nodeType":87},{},[4127],{"data":4128,"marks":4129,"value":386,"nodeType":82},{},[],{"metadata":4131,"sys":4134,"fields":4139},{"tags":4132,"concepts":4133},[],[],{"space":4135,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4137,"publishedVersion":62,"revision":44,"locale":29},{"sys":4136},{"type":12,"linkType":13,"id":14},{"sys":4138},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4140},{"url":402,"details":4141,"fileName":408,"contentType":409},{"size":404,"image":4142},{"width":406,"height":407},{"sys":4144,"fields":4147},{"id":4145,"createdAt":4146},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":4148,"slug":4149,"articleIntro":-1,"category":4150},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[4151],{"metadata":4152,"sys":4155,"fields":4162},{"tags":4153,"concepts":4154},[],[],{"space":4156,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4158,"publishedVersion":358,"revision":62,"contentType":4160,"locale":29},{"sys":4157},{"type":12,"linkType":13,"id":14},{"sys":4159},{"id":21,"type":12,"linkType":22},{"sys":4161},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4163,"metaTitle":368,"metaDescription":369,"mainTitle":4164,"subtitle":387,"heroImage":4179,"ctaButton":410,"ctaLink":411},[367],{"data":4165,"content":4166,"nodeType":74},{},[4167,4173],{"data":4168,"content":4169,"nodeType":78},{},[4170],{"data":4171,"marks":4172,"value":379,"nodeType":82},{},[],{"data":4174,"content":4175,"nodeType":87},{},[4176],{"data":4177,"marks":4178,"value":386,"nodeType":82},{},[],{"metadata":4180,"sys":4183,"fields":4188},{"tags":4181,"concepts":4182},[],[],{"space":4184,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4186,"publishedVersion":62,"revision":44,"locale":29},{"sys":4185},{"type":12,"linkType":13,"id":14},{"sys":4187},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4189},{"url":402,"details":4190,"fileName":408,"contentType":409},{"size":404,"image":4191},{"width":406,"height":407},{"sys":4193,"fields":4196},{"id":4194,"createdAt":4195},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":4197,"slug":4198,"articleIntro":4197,"category":4199},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[4200],{"metadata":4201,"sys":4204,"fields":4211},{"tags":4202,"concepts":4203},[],[],{"space":4205,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4207,"publishedVersion":358,"revision":62,"contentType":4209,"locale":29},{"sys":4206},{"type":12,"linkType":13,"id":14},{"sys":4208},{"id":21,"type":12,"linkType":22},{"sys":4210},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4212,"metaTitle":368,"metaDescription":369,"mainTitle":4213,"subtitle":387,"heroImage":4228,"ctaButton":410,"ctaLink":411},[367],{"data":4214,"content":4215,"nodeType":74},{},[4216,4222],{"data":4217,"content":4218,"nodeType":78},{},[4219],{"data":4220,"marks":4221,"value":379,"nodeType":82},{},[],{"data":4223,"content":4224,"nodeType":87},{},[4225],{"data":4226,"marks":4227,"value":386,"nodeType":82},{},[],{"metadata":4229,"sys":4232,"fields":4237},{"tags":4230,"concepts":4231},[],[],{"space":4233,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4235,"publishedVersion":62,"revision":44,"locale":29},{"sys":4234},{"type":12,"linkType":13,"id":14},{"sys":4236},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4238},{"url":402,"details":4239,"fileName":408,"contentType":409},{"size":404,"image":4240},{"width":406,"height":407},{"sys":4242,"fields":4245},{"id":4243,"createdAt":4244},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":4246,"slug":4247,"articleIntro":4246,"category":4248},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[4249],{"metadata":4250,"sys":4253,"fields":4260},{"tags":4251,"concepts":4252},[],[],{"space":4254,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4256,"publishedVersion":358,"revision":62,"contentType":4258,"locale":29},{"sys":4255},{"type":12,"linkType":13,"id":14},{"sys":4257},{"id":21,"type":12,"linkType":22},{"sys":4259},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4261,"metaTitle":368,"metaDescription":369,"mainTitle":4262,"subtitle":387,"heroImage":4277,"ctaButton":410,"ctaLink":411},[367],{"data":4263,"content":4264,"nodeType":74},{},[4265,4271],{"data":4266,"content":4267,"nodeType":78},{},[4268],{"data":4269,"marks":4270,"value":379,"nodeType":82},{},[],{"data":4272,"content":4273,"nodeType":87},{},[4274],{"data":4275,"marks":4276,"value":386,"nodeType":82},{},[],{"metadata":4278,"sys":4281,"fields":4286},{"tags":4279,"concepts":4280},[],[],{"space":4282,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4284,"publishedVersion":62,"revision":44,"locale":29},{"sys":4283},{"type":12,"linkType":13,"id":14},{"sys":4285},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4287},{"url":402,"details":4288,"fileName":408,"contentType":409},{"size":404,"image":4289},{"width":406,"height":407},{"sys":4291,"fields":4294},{"id":4292,"createdAt":4293},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":4295,"slug":4296,"articleIntro":4295,"category":4297},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[4298],{"metadata":4299,"sys":4302,"fields":4309},{"tags":4300,"concepts":4301},[],[],{"space":4303,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4305,"publishedVersion":358,"revision":62,"contentType":4307,"locale":29},{"sys":4304},{"type":12,"linkType":13,"id":14},{"sys":4306},{"id":21,"type":12,"linkType":22},{"sys":4308},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4310,"metaTitle":368,"metaDescription":369,"mainTitle":4311,"subtitle":387,"heroImage":4326,"ctaButton":410,"ctaLink":411},[367],{"data":4312,"content":4313,"nodeType":74},{},[4314,4320],{"data":4315,"content":4316,"nodeType":78},{},[4317],{"data":4318,"marks":4319,"value":379,"nodeType":82},{},[],{"data":4321,"content":4322,"nodeType":87},{},[4323],{"data":4324,"marks":4325,"value":386,"nodeType":82},{},[],{"metadata":4327,"sys":4330,"fields":4335},{"tags":4328,"concepts":4329},[],[],{"space":4331,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4333,"publishedVersion":62,"revision":44,"locale":29},{"sys":4332},{"type":12,"linkType":13,"id":14},{"sys":4334},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4336},{"url":402,"details":4337,"fileName":408,"contentType":409},{"size":404,"image":4338},{"width":406,"height":407},{"sys":4340,"fields":4343},{"id":4341,"createdAt":4342},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":4344,"slug":4345,"articleIntro":4344,"category":4346},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[4347],{"metadata":4348,"sys":4351,"fields":4358},{"tags":4349,"concepts":4350},[],[],{"space":4352,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4354,"publishedVersion":358,"revision":62,"contentType":4356,"locale":29},{"sys":4353},{"type":12,"linkType":13,"id":14},{"sys":4355},{"id":21,"type":12,"linkType":22},{"sys":4357},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4359,"metaTitle":368,"metaDescription":369,"mainTitle":4360,"subtitle":387,"heroImage":4375,"ctaButton":410,"ctaLink":411},[367],{"data":4361,"content":4362,"nodeType":74},{},[4363,4369],{"data":4364,"content":4365,"nodeType":78},{},[4366],{"data":4367,"marks":4368,"value":379,"nodeType":82},{},[],{"data":4370,"content":4371,"nodeType":87},{},[4372],{"data":4373,"marks":4374,"value":386,"nodeType":82},{},[],{"metadata":4376,"sys":4379,"fields":4384},{"tags":4377,"concepts":4378},[],[],{"space":4380,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4382,"publishedVersion":62,"revision":44,"locale":29},{"sys":4381},{"type":12,"linkType":13,"id":14},{"sys":4383},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4385},{"url":402,"details":4386,"fileName":408,"contentType":409},{"size":404,"image":4387},{"width":406,"height":407},{"sys":4389,"fields":4392},{"id":4390,"createdAt":4391},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":4393,"slug":4394,"articleIntro":4393,"category":4395},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[4396],{"metadata":4397,"sys":4400,"fields":4407},{"tags":4398,"concepts":4399},[],[],{"space":4401,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4403,"publishedVersion":358,"revision":62,"contentType":4405,"locale":29},{"sys":4402},{"type":12,"linkType":13,"id":14},{"sys":4404},{"id":21,"type":12,"linkType":22},{"sys":4406},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4408,"metaTitle":368,"metaDescription":369,"mainTitle":4409,"subtitle":387,"heroImage":4424,"ctaButton":410,"ctaLink":411},[367],{"data":4410,"content":4411,"nodeType":74},{},[4412,4418],{"data":4413,"content":4414,"nodeType":78},{},[4415],{"data":4416,"marks":4417,"value":379,"nodeType":82},{},[],{"data":4419,"content":4420,"nodeType":87},{},[4421],{"data":4422,"marks":4423,"value":386,"nodeType":82},{},[],{"metadata":4425,"sys":4428,"fields":4433},{"tags":4426,"concepts":4427},[],[],{"space":4429,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4431,"publishedVersion":62,"revision":44,"locale":29},{"sys":4430},{"type":12,"linkType":13,"id":14},{"sys":4432},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4434},{"url":402,"details":4435,"fileName":408,"contentType":409},{"size":404,"image":4436},{"width":406,"height":407},{"sys":4438,"fields":4441},{"id":4439,"createdAt":4440},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":4442,"slug":4443,"articleIntro":-1,"category":4444},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[4445],{"metadata":4446,"sys":4449,"fields":4456},{"tags":4447,"concepts":4448},[],[],{"space":4450,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4452,"publishedVersion":358,"revision":62,"contentType":4454,"locale":29},{"sys":4451},{"type":12,"linkType":13,"id":14},{"sys":4453},{"id":21,"type":12,"linkType":22},{"sys":4455},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4457,"metaTitle":368,"metaDescription":369,"mainTitle":4458,"subtitle":387,"heroImage":4473,"ctaButton":410,"ctaLink":411},[367],{"data":4459,"content":4460,"nodeType":74},{},[4461,4467],{"data":4462,"content":4463,"nodeType":78},{},[4464],{"data":4465,"marks":4466,"value":379,"nodeType":82},{},[],{"data":4468,"content":4469,"nodeType":87},{},[4470],{"data":4471,"marks":4472,"value":386,"nodeType":82},{},[],{"metadata":4474,"sys":4477,"fields":4482},{"tags":4475,"concepts":4476},[],[],{"space":4478,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4480,"publishedVersion":62,"revision":44,"locale":29},{"sys":4479},{"type":12,"linkType":13,"id":14},{"sys":4481},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4483},{"url":402,"details":4484,"fileName":408,"contentType":409},{"size":404,"image":4485},{"width":406,"height":407},{"sys":4487,"fields":4490},{"id":4488,"createdAt":4489},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":4491,"slug":4492,"articleIntro":4491,"category":4493},"Compte 2131 - Bâtiments","compte-2131-batiments",[4494],{"metadata":4495,"sys":4498,"fields":4505},{"tags":4496,"concepts":4497},[],[],{"space":4499,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4501,"publishedVersion":358,"revision":62,"contentType":4503,"locale":29},{"sys":4500},{"type":12,"linkType":13,"id":14},{"sys":4502},{"id":21,"type":12,"linkType":22},{"sys":4504},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4506,"metaTitle":368,"metaDescription":369,"mainTitle":4507,"subtitle":387,"heroImage":4522,"ctaButton":410,"ctaLink":411},[367],{"data":4508,"content":4509,"nodeType":74},{},[4510,4516],{"data":4511,"content":4512,"nodeType":78},{},[4513],{"data":4514,"marks":4515,"value":379,"nodeType":82},{},[],{"data":4517,"content":4518,"nodeType":87},{},[4519],{"data":4520,"marks":4521,"value":386,"nodeType":82},{},[],{"metadata":4523,"sys":4526,"fields":4531},{"tags":4524,"concepts":4525},[],[],{"space":4527,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4529,"publishedVersion":62,"revision":44,"locale":29},{"sys":4528},{"type":12,"linkType":13,"id":14},{"sys":4530},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4532},{"url":402,"details":4533,"fileName":408,"contentType":409},{"size":404,"image":4534},{"width":406,"height":407},{"sys":4536,"fields":4539},{"id":4537,"createdAt":4538},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":4540,"slug":4541,"articleIntro":4540,"category":4542},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[4543],{"metadata":4544,"sys":4547,"fields":4554},{"tags":4545,"concepts":4546},[],[],{"space":4548,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4550,"publishedVersion":358,"revision":62,"contentType":4552,"locale":29},{"sys":4549},{"type":12,"linkType":13,"id":14},{"sys":4551},{"id":21,"type":12,"linkType":22},{"sys":4553},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4555,"metaTitle":368,"metaDescription":369,"mainTitle":4556,"subtitle":387,"heroImage":4571,"ctaButton":410,"ctaLink":411},[367],{"data":4557,"content":4558,"nodeType":74},{},[4559,4565],{"data":4560,"content":4561,"nodeType":78},{},[4562],{"data":4563,"marks":4564,"value":379,"nodeType":82},{},[],{"data":4566,"content":4567,"nodeType":87},{},[4568],{"data":4569,"marks":4570,"value":386,"nodeType":82},{},[],{"metadata":4572,"sys":4575,"fields":4580},{"tags":4573,"concepts":4574},[],[],{"space":4576,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4578,"publishedVersion":62,"revision":44,"locale":29},{"sys":4577},{"type":12,"linkType":13,"id":14},{"sys":4579},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4581},{"url":402,"details":4582,"fileName":408,"contentType":409},{"size":404,"image":4583},{"width":406,"height":407},{"sys":4585,"fields":4588},{"id":4586,"createdAt":4587},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":4589,"slug":4590,"articleIntro":4589,"category":4591},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[4592],{"metadata":4593,"sys":4596,"fields":4603},{"tags":4594,"concepts":4595},[],[],{"space":4597,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4599,"publishedVersion":358,"revision":62,"contentType":4601,"locale":29},{"sys":4598},{"type":12,"linkType":13,"id":14},{"sys":4600},{"id":21,"type":12,"linkType":22},{"sys":4602},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4604,"metaTitle":368,"metaDescription":369,"mainTitle":4605,"subtitle":387,"heroImage":4620,"ctaButton":410,"ctaLink":411},[367],{"data":4606,"content":4607,"nodeType":74},{},[4608,4614],{"data":4609,"content":4610,"nodeType":78},{},[4611],{"data":4612,"marks":4613,"value":379,"nodeType":82},{},[],{"data":4615,"content":4616,"nodeType":87},{},[4617],{"data":4618,"marks":4619,"value":386,"nodeType":82},{},[],{"metadata":4621,"sys":4624,"fields":4629},{"tags":4622,"concepts":4623},[],[],{"space":4625,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4627,"publishedVersion":62,"revision":44,"locale":29},{"sys":4626},{"type":12,"linkType":13,"id":14},{"sys":4628},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4630},{"url":402,"details":4631,"fileName":408,"contentType":409},{"size":404,"image":4632},{"width":406,"height":407},{"sys":4634,"fields":4637},{"id":4635,"createdAt":4636},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":4638,"slug":4639,"articleIntro":-1,"category":4640},"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",[4641],{"metadata":4642,"sys":4645,"fields":4652},{"tags":4643,"concepts":4644},[],[],{"space":4646,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4648,"publishedVersion":358,"revision":62,"contentType":4650,"locale":29},{"sys":4647},{"type":12,"linkType":13,"id":14},{"sys":4649},{"id":21,"type":12,"linkType":22},{"sys":4651},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4653,"metaTitle":368,"metaDescription":369,"mainTitle":4654,"subtitle":387,"heroImage":4669,"ctaButton":410,"ctaLink":411},[367],{"data":4655,"content":4656,"nodeType":74},{},[4657,4663],{"data":4658,"content":4659,"nodeType":78},{},[4660],{"data":4661,"marks":4662,"value":379,"nodeType":82},{},[],{"data":4664,"content":4665,"nodeType":87},{},[4666],{"data":4667,"marks":4668,"value":386,"nodeType":82},{},[],{"metadata":4670,"sys":4673,"fields":4678},{"tags":4671,"concepts":4672},[],[],{"space":4674,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4676,"publishedVersion":62,"revision":44,"locale":29},{"sys":4675},{"type":12,"linkType":13,"id":14},{"sys":4677},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4679},{"url":402,"details":4680,"fileName":408,"contentType":409},{"size":404,"image":4681},{"width":406,"height":407},{"sys":4683,"fields":4686},{"id":4684,"createdAt":4685},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":4687,"slug":4688,"articleIntro":4687,"category":4689},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[4690],{"metadata":4691,"sys":4694,"fields":4701},{"tags":4692,"concepts":4693},[],[],{"space":4695,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4697,"publishedVersion":358,"revision":62,"contentType":4699,"locale":29},{"sys":4696},{"type":12,"linkType":13,"id":14},{"sys":4698},{"id":21,"type":12,"linkType":22},{"sys":4700},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4702,"metaTitle":368,"metaDescription":369,"mainTitle":4703,"subtitle":387,"heroImage":4718,"ctaButton":410,"ctaLink":411},[367],{"data":4704,"content":4705,"nodeType":74},{},[4706,4712],{"data":4707,"content":4708,"nodeType":78},{},[4709],{"data":4710,"marks":4711,"value":379,"nodeType":82},{},[],{"data":4713,"content":4714,"nodeType":87},{},[4715],{"data":4716,"marks":4717,"value":386,"nodeType":82},{},[],{"metadata":4719,"sys":4722,"fields":4727},{"tags":4720,"concepts":4721},[],[],{"space":4723,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4725,"publishedVersion":62,"revision":44,"locale":29},{"sys":4724},{"type":12,"linkType":13,"id":14},{"sys":4726},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4728},{"url":402,"details":4729,"fileName":408,"contentType":409},{"size":404,"image":4730},{"width":406,"height":407},{"sys":4732,"fields":4735},{"id":4733,"createdAt":4734},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":4736,"slug":4737,"articleIntro":4736,"category":4738},"698 - Intégration fiscale","compte-698-integration-fiscale",[4739],{"metadata":4740,"sys":4743,"fields":4750},{"tags":4741,"concepts":4742},[],[],{"space":4744,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4746,"publishedVersion":358,"revision":62,"contentType":4748,"locale":29},{"sys":4745},{"type":12,"linkType":13,"id":14},{"sys":4747},{"id":21,"type":12,"linkType":22},{"sys":4749},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4751,"metaTitle":368,"metaDescription":369,"mainTitle":4752,"subtitle":387,"heroImage":4767,"ctaButton":410,"ctaLink":411},[367],{"data":4753,"content":4754,"nodeType":74},{},[4755,4761],{"data":4756,"content":4757,"nodeType":78},{},[4758],{"data":4759,"marks":4760,"value":379,"nodeType":82},{},[],{"data":4762,"content":4763,"nodeType":87},{},[4764],{"data":4765,"marks":4766,"value":386,"nodeType":82},{},[],{"metadata":4768,"sys":4771,"fields":4776},{"tags":4769,"concepts":4770},[],[],{"space":4772,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4774,"publishedVersion":62,"revision":44,"locale":29},{"sys":4773},{"type":12,"linkType":13,"id":14},{"sys":4775},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4777},{"url":402,"details":4778,"fileName":408,"contentType":409},{"size":404,"image":4779},{"width":406,"height":407},{"sys":4781,"fields":4784},{"id":4782,"createdAt":4783},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":4785,"slug":4786,"articleIntro":4785,"category":4787},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[4788],{"metadata":4789,"sys":4792,"fields":4799},{"tags":4790,"concepts":4791},[],[],{"space":4793,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4795,"publishedVersion":358,"revision":62,"contentType":4797,"locale":29},{"sys":4794},{"type":12,"linkType":13,"id":14},{"sys":4796},{"id":21,"type":12,"linkType":22},{"sys":4798},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4800,"metaTitle":368,"metaDescription":369,"mainTitle":4801,"subtitle":387,"heroImage":4816,"ctaButton":410,"ctaLink":411},[367],{"data":4802,"content":4803,"nodeType":74},{},[4804,4810],{"data":4805,"content":4806,"nodeType":78},{},[4807],{"data":4808,"marks":4809,"value":379,"nodeType":82},{},[],{"data":4811,"content":4812,"nodeType":87},{},[4813],{"data":4814,"marks":4815,"value":386,"nodeType":82},{},[],{"metadata":4817,"sys":4820,"fields":4825},{"tags":4818,"concepts":4819},[],[],{"space":4821,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4823,"publishedVersion":62,"revision":44,"locale":29},{"sys":4822},{"type":12,"linkType":13,"id":14},{"sys":4824},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4826},{"url":402,"details":4827,"fileName":408,"contentType":409},{"size":404,"image":4828},{"width":406,"height":407},{"sys":4830,"fields":4833},{"id":4831,"createdAt":4832},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":4834,"slug":4835,"articleIntro":4834,"category":4836},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[4837],{"metadata":4838,"sys":4841,"fields":4848},{"tags":4839,"concepts":4840},[],[],{"space":4842,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4844,"publishedVersion":358,"revision":62,"contentType":4846,"locale":29},{"sys":4843},{"type":12,"linkType":13,"id":14},{"sys":4845},{"id":21,"type":12,"linkType":22},{"sys":4847},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4849,"metaTitle":368,"metaDescription":369,"mainTitle":4850,"subtitle":387,"heroImage":4865,"ctaButton":410,"ctaLink":411},[367],{"data":4851,"content":4852,"nodeType":74},{},[4853,4859],{"data":4854,"content":4855,"nodeType":78},{},[4856],{"data":4857,"marks":4858,"value":379,"nodeType":82},{},[],{"data":4860,"content":4861,"nodeType":87},{},[4862],{"data":4863,"marks":4864,"value":386,"nodeType":82},{},[],{"metadata":4866,"sys":4869,"fields":4874},{"tags":4867,"concepts":4868},[],[],{"space":4870,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4872,"publishedVersion":62,"revision":44,"locale":29},{"sys":4871},{"type":12,"linkType":13,"id":14},{"sys":4873},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4875},{"url":402,"details":4876,"fileName":408,"contentType":409},{"size":404,"image":4877},{"width":406,"height":407},{"sys":4879,"fields":4882},{"id":4880,"createdAt":4881},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":4883,"slug":4884,"articleIntro":4883,"category":4885},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[4886],{"metadata":4887,"sys":4890,"fields":4897},{"tags":4888,"concepts":4889},[],[],{"space":4891,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4893,"publishedVersion":358,"revision":62,"contentType":4895,"locale":29},{"sys":4892},{"type":12,"linkType":13,"id":14},{"sys":4894},{"id":21,"type":12,"linkType":22},{"sys":4896},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4898,"metaTitle":368,"metaDescription":369,"mainTitle":4899,"subtitle":387,"heroImage":4914,"ctaButton":410,"ctaLink":411},[367],{"data":4900,"content":4901,"nodeType":74},{},[4902,4908],{"data":4903,"content":4904,"nodeType":78},{},[4905],{"data":4906,"marks":4907,"value":379,"nodeType":82},{},[],{"data":4909,"content":4910,"nodeType":87},{},[4911],{"data":4912,"marks":4913,"value":386,"nodeType":82},{},[],{"metadata":4915,"sys":4918,"fields":4923},{"tags":4916,"concepts":4917},[],[],{"space":4919,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4921,"publishedVersion":62,"revision":44,"locale":29},{"sys":4920},{"type":12,"linkType":13,"id":14},{"sys":4922},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4924},{"url":402,"details":4925,"fileName":408,"contentType":409},{"size":404,"image":4926},{"width":406,"height":407},{"sys":4928,"fields":4931},{"id":4929,"createdAt":4930},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":4932,"slug":4933,"articleIntro":4932,"category":4934},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[4935],{"metadata":4936,"sys":4939,"fields":4946},{"tags":4937,"concepts":4938},[],[],{"space":4940,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4942,"publishedVersion":358,"revision":62,"contentType":4944,"locale":29},{"sys":4941},{"type":12,"linkType":13,"id":14},{"sys":4943},{"id":21,"type":12,"linkType":22},{"sys":4945},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4947,"metaTitle":368,"metaDescription":369,"mainTitle":4948,"subtitle":387,"heroImage":4963,"ctaButton":410,"ctaLink":411},[367],{"data":4949,"content":4950,"nodeType":74},{},[4951,4957],{"data":4952,"content":4953,"nodeType":78},{},[4954],{"data":4955,"marks":4956,"value":379,"nodeType":82},{},[],{"data":4958,"content":4959,"nodeType":87},{},[4960],{"data":4961,"marks":4962,"value":386,"nodeType":82},{},[],{"metadata":4964,"sys":4967,"fields":4972},{"tags":4965,"concepts":4966},[],[],{"space":4968,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":4970,"publishedVersion":62,"revision":44,"locale":29},{"sys":4969},{"type":12,"linkType":13,"id":14},{"sys":4971},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":4973},{"url":402,"details":4974,"fileName":408,"contentType":409},{"size":404,"image":4975},{"width":406,"height":407},{"sys":4977,"fields":4980},{"id":4978,"createdAt":4979},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":4981,"slug":4982,"articleIntro":4981,"category":4983},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[4984],{"metadata":4985,"sys":4988,"fields":4995},{"tags":4986,"concepts":4987},[],[],{"space":4989,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":4991,"publishedVersion":358,"revision":62,"contentType":4993,"locale":29},{"sys":4990},{"type":12,"linkType":13,"id":14},{"sys":4992},{"id":21,"type":12,"linkType":22},{"sys":4994},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":4996,"metaTitle":368,"metaDescription":369,"mainTitle":4997,"subtitle":387,"heroImage":5012,"ctaButton":410,"ctaLink":411},[367],{"data":4998,"content":4999,"nodeType":74},{},[5000,5006],{"data":5001,"content":5002,"nodeType":78},{},[5003],{"data":5004,"marks":5005,"value":379,"nodeType":82},{},[],{"data":5007,"content":5008,"nodeType":87},{},[5009],{"data":5010,"marks":5011,"value":386,"nodeType":82},{},[],{"metadata":5013,"sys":5016,"fields":5021},{"tags":5014,"concepts":5015},[],[],{"space":5017,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5019,"publishedVersion":62,"revision":44,"locale":29},{"sys":5018},{"type":12,"linkType":13,"id":14},{"sys":5020},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5022},{"url":402,"details":5023,"fileName":408,"contentType":409},{"size":404,"image":5024},{"width":406,"height":407},{"sys":5026,"fields":5029},{"id":5027,"createdAt":5028},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5030,"slug":5031,"articleIntro":5030,"category":5032},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5033],{"metadata":5034,"sys":5037,"fields":5044},{"tags":5035,"concepts":5036},[],[],{"space":5038,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5040,"publishedVersion":358,"revision":62,"contentType":5042,"locale":29},{"sys":5039},{"type":12,"linkType":13,"id":14},{"sys":5041},{"id":21,"type":12,"linkType":22},{"sys":5043},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5045,"metaTitle":368,"metaDescription":369,"mainTitle":5046,"subtitle":387,"heroImage":5061,"ctaButton":410,"ctaLink":411},[367],{"data":5047,"content":5048,"nodeType":74},{},[5049,5055],{"data":5050,"content":5051,"nodeType":78},{},[5052],{"data":5053,"marks":5054,"value":379,"nodeType":82},{},[],{"data":5056,"content":5057,"nodeType":87},{},[5058],{"data":5059,"marks":5060,"value":386,"nodeType":82},{},[],{"metadata":5062,"sys":5065,"fields":5070},{"tags":5063,"concepts":5064},[],[],{"space":5066,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5068,"publishedVersion":62,"revision":44,"locale":29},{"sys":5067},{"type":12,"linkType":13,"id":14},{"sys":5069},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5071},{"url":402,"details":5072,"fileName":408,"contentType":409},{"size":404,"image":5073},{"width":406,"height":407},{"sys":5075,"fields":5078},{"id":5076,"createdAt":5077},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":5079,"slug":5080,"articleIntro":5079,"category":5081},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[5082],{"metadata":5083,"sys":5086,"fields":5093},{"tags":5084,"concepts":5085},[],[],{"space":5087,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5089,"publishedVersion":358,"revision":62,"contentType":5091,"locale":29},{"sys":5088},{"type":12,"linkType":13,"id":14},{"sys":5090},{"id":21,"type":12,"linkType":22},{"sys":5092},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5094,"metaTitle":368,"metaDescription":369,"mainTitle":5095,"subtitle":387,"heroImage":5110,"ctaButton":410,"ctaLink":411},[367],{"data":5096,"content":5097,"nodeType":74},{},[5098,5104],{"data":5099,"content":5100,"nodeType":78},{},[5101],{"data":5102,"marks":5103,"value":379,"nodeType":82},{},[],{"data":5105,"content":5106,"nodeType":87},{},[5107],{"data":5108,"marks":5109,"value":386,"nodeType":82},{},[],{"metadata":5111,"sys":5114,"fields":5119},{"tags":5112,"concepts":5113},[],[],{"space":5115,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5117,"publishedVersion":62,"revision":44,"locale":29},{"sys":5116},{"type":12,"linkType":13,"id":14},{"sys":5118},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5120},{"url":402,"details":5121,"fileName":408,"contentType":409},{"size":404,"image":5122},{"width":406,"height":407},{"sys":5124,"fields":5127},{"id":5125,"createdAt":5126},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":5128,"slug":5129,"articleIntro":-1,"category":5130},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[5131],{"metadata":5132,"sys":5135,"fields":5142},{"tags":5133,"concepts":5134},[],[],{"space":5136,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5138,"publishedVersion":358,"revision":62,"contentType":5140,"locale":29},{"sys":5137},{"type":12,"linkType":13,"id":14},{"sys":5139},{"id":21,"type":12,"linkType":22},{"sys":5141},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5143,"metaTitle":368,"metaDescription":369,"mainTitle":5144,"subtitle":387,"heroImage":5159,"ctaButton":410,"ctaLink":411},[367],{"data":5145,"content":5146,"nodeType":74},{},[5147,5153],{"data":5148,"content":5149,"nodeType":78},{},[5150],{"data":5151,"marks":5152,"value":379,"nodeType":82},{},[],{"data":5154,"content":5155,"nodeType":87},{},[5156],{"data":5157,"marks":5158,"value":386,"nodeType":82},{},[],{"metadata":5160,"sys":5163,"fields":5168},{"tags":5161,"concepts":5162},[],[],{"space":5164,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5166,"publishedVersion":62,"revision":44,"locale":29},{"sys":5165},{"type":12,"linkType":13,"id":14},{"sys":5167},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5169},{"url":402,"details":5170,"fileName":408,"contentType":409},{"size":404,"image":5171},{"width":406,"height":407},{"sys":5173,"fields":5176},{"id":5174,"createdAt":5175},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":5177,"slug":5178,"articleIntro":5177,"category":5179},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[5180],{"metadata":5181,"sys":5184,"fields":5191},{"tags":5182,"concepts":5183},[],[],{"space":5185,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5187,"publishedVersion":358,"revision":62,"contentType":5189,"locale":29},{"sys":5186},{"type":12,"linkType":13,"id":14},{"sys":5188},{"id":21,"type":12,"linkType":22},{"sys":5190},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5192,"metaTitle":368,"metaDescription":369,"mainTitle":5193,"subtitle":387,"heroImage":5208,"ctaButton":410,"ctaLink":411},[367],{"data":5194,"content":5195,"nodeType":74},{},[5196,5202],{"data":5197,"content":5198,"nodeType":78},{},[5199],{"data":5200,"marks":5201,"value":379,"nodeType":82},{},[],{"data":5203,"content":5204,"nodeType":87},{},[5205],{"data":5206,"marks":5207,"value":386,"nodeType":82},{},[],{"metadata":5209,"sys":5212,"fields":5217},{"tags":5210,"concepts":5211},[],[],{"space":5213,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5215,"publishedVersion":62,"revision":44,"locale":29},{"sys":5214},{"type":12,"linkType":13,"id":14},{"sys":5216},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5218},{"url":402,"details":5219,"fileName":408,"contentType":409},{"size":404,"image":5220},{"width":406,"height":407},{"sys":5222,"fields":5225},{"id":5223,"createdAt":5224},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":5226,"slug":5227,"articleIntro":-1,"category":5228},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[5229],{"metadata":5230,"sys":5233,"fields":5240},{"tags":5231,"concepts":5232},[],[],{"space":5234,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5236,"publishedVersion":358,"revision":62,"contentType":5238,"locale":29},{"sys":5235},{"type":12,"linkType":13,"id":14},{"sys":5237},{"id":21,"type":12,"linkType":22},{"sys":5239},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5241,"metaTitle":368,"metaDescription":369,"mainTitle":5242,"subtitle":387,"heroImage":5257,"ctaButton":410,"ctaLink":411},[367],{"data":5243,"content":5244,"nodeType":74},{},[5245,5251],{"data":5246,"content":5247,"nodeType":78},{},[5248],{"data":5249,"marks":5250,"value":379,"nodeType":82},{},[],{"data":5252,"content":5253,"nodeType":87},{},[5254],{"data":5255,"marks":5256,"value":386,"nodeType":82},{},[],{"metadata":5258,"sys":5261,"fields":5266},{"tags":5259,"concepts":5260},[],[],{"space":5262,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5264,"publishedVersion":62,"revision":44,"locale":29},{"sys":5263},{"type":12,"linkType":13,"id":14},{"sys":5265},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5267},{"url":402,"details":5268,"fileName":408,"contentType":409},{"size":404,"image":5269},{"width":406,"height":407},{"sys":5271,"fields":5274},{"id":5272,"createdAt":5273},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":5275,"slug":5276,"articleIntro":5275,"category":5277},"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",[5278],{"metadata":5279,"sys":5282,"fields":5289},{"tags":5280,"concepts":5281},[],[],{"space":5283,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5285,"publishedVersion":358,"revision":62,"contentType":5287,"locale":29},{"sys":5284},{"type":12,"linkType":13,"id":14},{"sys":5286},{"id":21,"type":12,"linkType":22},{"sys":5288},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5290,"metaTitle":368,"metaDescription":369,"mainTitle":5291,"subtitle":387,"heroImage":5306,"ctaButton":410,"ctaLink":411},[367],{"data":5292,"content":5293,"nodeType":74},{},[5294,5300],{"data":5295,"content":5296,"nodeType":78},{},[5297],{"data":5298,"marks":5299,"value":379,"nodeType":82},{},[],{"data":5301,"content":5302,"nodeType":87},{},[5303],{"data":5304,"marks":5305,"value":386,"nodeType":82},{},[],{"metadata":5307,"sys":5310,"fields":5315},{"tags":5308,"concepts":5309},[],[],{"space":5311,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5313,"publishedVersion":62,"revision":44,"locale":29},{"sys":5312},{"type":12,"linkType":13,"id":14},{"sys":5314},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5316},{"url":402,"details":5317,"fileName":408,"contentType":409},{"size":404,"image":5318},{"width":406,"height":407},{"sys":5320,"fields":5323},{"id":5321,"createdAt":5322},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":5324,"slug":5325,"articleIntro":5324,"category":5326},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[5327],{"metadata":5328,"sys":5331,"fields":5338},{"tags":5329,"concepts":5330},[],[],{"space":5332,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5334,"publishedVersion":358,"revision":62,"contentType":5336,"locale":29},{"sys":5333},{"type":12,"linkType":13,"id":14},{"sys":5335},{"id":21,"type":12,"linkType":22},{"sys":5337},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5339,"metaTitle":368,"metaDescription":369,"mainTitle":5340,"subtitle":387,"heroImage":5355,"ctaButton":410,"ctaLink":411},[367],{"data":5341,"content":5342,"nodeType":74},{},[5343,5349],{"data":5344,"content":5345,"nodeType":78},{},[5346],{"data":5347,"marks":5348,"value":379,"nodeType":82},{},[],{"data":5350,"content":5351,"nodeType":87},{},[5352],{"data":5353,"marks":5354,"value":386,"nodeType":82},{},[],{"metadata":5356,"sys":5359,"fields":5364},{"tags":5357,"concepts":5358},[],[],{"space":5360,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5362,"publishedVersion":62,"revision":44,"locale":29},{"sys":5361},{"type":12,"linkType":13,"id":14},{"sys":5363},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5365},{"url":402,"details":5366,"fileName":408,"contentType":409},{"size":404,"image":5367},{"width":406,"height":407},{"sys":5369,"fields":5372},{"id":5370,"createdAt":5371},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":5373,"slug":5374,"articleIntro":-1,"category":5375},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[5376],{"metadata":5377,"sys":5380,"fields":5387},{"tags":5378,"concepts":5379},[],[],{"space":5381,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5383,"publishedVersion":358,"revision":62,"contentType":5385,"locale":29},{"sys":5382},{"type":12,"linkType":13,"id":14},{"sys":5384},{"id":21,"type":12,"linkType":22},{"sys":5386},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5388,"metaTitle":368,"metaDescription":369,"mainTitle":5389,"subtitle":387,"heroImage":5404,"ctaButton":410,"ctaLink":411},[367],{"data":5390,"content":5391,"nodeType":74},{},[5392,5398],{"data":5393,"content":5394,"nodeType":78},{},[5395],{"data":5396,"marks":5397,"value":379,"nodeType":82},{},[],{"data":5399,"content":5400,"nodeType":87},{},[5401],{"data":5402,"marks":5403,"value":386,"nodeType":82},{},[],{"metadata":5405,"sys":5408,"fields":5413},{"tags":5406,"concepts":5407},[],[],{"space":5409,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5411,"publishedVersion":62,"revision":44,"locale":29},{"sys":5410},{"type":12,"linkType":13,"id":14},{"sys":5412},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5414},{"url":402,"details":5415,"fileName":408,"contentType":409},{"size":404,"image":5416},{"width":406,"height":407},{"sys":5418,"fields":5421},{"id":5419,"createdAt":5420},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5422,"slug":5423,"articleIntro":5422,"category":5424},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5425],{"metadata":5426,"sys":5429,"fields":5436},{"tags":5427,"concepts":5428},[],[],{"space":5430,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5432,"publishedVersion":358,"revision":62,"contentType":5434,"locale":29},{"sys":5431},{"type":12,"linkType":13,"id":14},{"sys":5433},{"id":21,"type":12,"linkType":22},{"sys":5435},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5437,"metaTitle":368,"metaDescription":369,"mainTitle":5438,"subtitle":387,"heroImage":5453,"ctaButton":410,"ctaLink":411},[367],{"data":5439,"content":5440,"nodeType":74},{},[5441,5447],{"data":5442,"content":5443,"nodeType":78},{},[5444],{"data":5445,"marks":5446,"value":379,"nodeType":82},{},[],{"data":5448,"content":5449,"nodeType":87},{},[5450],{"data":5451,"marks":5452,"value":386,"nodeType":82},{},[],{"metadata":5454,"sys":5457,"fields":5462},{"tags":5455,"concepts":5456},[],[],{"space":5458,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5460,"publishedVersion":62,"revision":44,"locale":29},{"sys":5459},{"type":12,"linkType":13,"id":14},{"sys":5461},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5463},{"url":402,"details":5464,"fileName":408,"contentType":409},{"size":404,"image":5465},{"width":406,"height":407},{"sys":5467,"fields":5470},{"id":5468,"createdAt":5469},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":5471,"slug":5472,"articleIntro":-1,"category":5473},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[5474],{"metadata":5475,"sys":5478,"fields":5485},{"tags":5476,"concepts":5477},[],[],{"space":5479,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5481,"publishedVersion":358,"revision":62,"contentType":5483,"locale":29},{"sys":5480},{"type":12,"linkType":13,"id":14},{"sys":5482},{"id":21,"type":12,"linkType":22},{"sys":5484},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5486,"metaTitle":368,"metaDescription":369,"mainTitle":5487,"subtitle":387,"heroImage":5502,"ctaButton":410,"ctaLink":411},[367],{"data":5488,"content":5489,"nodeType":74},{},[5490,5496],{"data":5491,"content":5492,"nodeType":78},{},[5493],{"data":5494,"marks":5495,"value":379,"nodeType":82},{},[],{"data":5497,"content":5498,"nodeType":87},{},[5499],{"data":5500,"marks":5501,"value":386,"nodeType":82},{},[],{"metadata":5503,"sys":5506,"fields":5511},{"tags":5504,"concepts":5505},[],[],{"space":5507,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5509,"publishedVersion":62,"revision":44,"locale":29},{"sys":5508},{"type":12,"linkType":13,"id":14},{"sys":5510},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5512},{"url":402,"details":5513,"fileName":408,"contentType":409},{"size":404,"image":5514},{"width":406,"height":407},{"sys":5516,"fields":5519},{"id":5517,"createdAt":5518},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":5520,"slug":5521,"articleIntro":-1,"category":5522},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[5523],{"metadata":5524,"sys":5527,"fields":5534},{"tags":5525,"concepts":5526},[],[],{"space":5528,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5530,"publishedVersion":358,"revision":62,"contentType":5532,"locale":29},{"sys":5529},{"type":12,"linkType":13,"id":14},{"sys":5531},{"id":21,"type":12,"linkType":22},{"sys":5533},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5535,"metaTitle":368,"metaDescription":369,"mainTitle":5536,"subtitle":387,"heroImage":5551,"ctaButton":410,"ctaLink":411},[367],{"data":5537,"content":5538,"nodeType":74},{},[5539,5545],{"data":5540,"content":5541,"nodeType":78},{},[5542],{"data":5543,"marks":5544,"value":379,"nodeType":82},{},[],{"data":5546,"content":5547,"nodeType":87},{},[5548],{"data":5549,"marks":5550,"value":386,"nodeType":82},{},[],{"metadata":5552,"sys":5555,"fields":5560},{"tags":5553,"concepts":5554},[],[],{"space":5556,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5558,"publishedVersion":62,"revision":44,"locale":29},{"sys":5557},{"type":12,"linkType":13,"id":14},{"sys":5559},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5561},{"url":402,"details":5562,"fileName":408,"contentType":409},{"size":404,"image":5563},{"width":406,"height":407},{"sys":5565,"fields":5568},{"id":5566,"createdAt":5567},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":5569,"slug":5570,"articleIntro":5571,"category":5572},"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.",[5573],{"metadata":5574,"sys":5577,"fields":5584},{"tags":5575,"concepts":5576},[],[],{"space":5578,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5580,"publishedVersion":358,"revision":62,"contentType":5582,"locale":29},{"sys":5579},{"type":12,"linkType":13,"id":14},{"sys":5581},{"id":21,"type":12,"linkType":22},{"sys":5583},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5585,"metaTitle":368,"metaDescription":369,"mainTitle":5586,"subtitle":387,"heroImage":5601,"ctaButton":410,"ctaLink":411},[367],{"data":5587,"content":5588,"nodeType":74},{},[5589,5595],{"data":5590,"content":5591,"nodeType":78},{},[5592],{"data":5593,"marks":5594,"value":379,"nodeType":82},{},[],{"data":5596,"content":5597,"nodeType":87},{},[5598],{"data":5599,"marks":5600,"value":386,"nodeType":82},{},[],{"metadata":5602,"sys":5605,"fields":5610},{"tags":5603,"concepts":5604},[],[],{"space":5606,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5608,"publishedVersion":62,"revision":44,"locale":29},{"sys":5607},{"type":12,"linkType":13,"id":14},{"sys":5609},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5611},{"url":402,"details":5612,"fileName":408,"contentType":409},{"size":404,"image":5613},{"width":406,"height":407},{"sys":5615,"fields":5618},{"id":5616,"createdAt":5617},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":5619,"slug":5620,"articleIntro":5619,"category":5621},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[5622],{"metadata":5623,"sys":5626,"fields":5633},{"tags":5624,"concepts":5625},[],[],{"space":5627,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5629,"publishedVersion":358,"revision":62,"contentType":5631,"locale":29},{"sys":5628},{"type":12,"linkType":13,"id":14},{"sys":5630},{"id":21,"type":12,"linkType":22},{"sys":5632},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5634,"metaTitle":368,"metaDescription":369,"mainTitle":5635,"subtitle":387,"heroImage":5650,"ctaButton":410,"ctaLink":411},[367],{"data":5636,"content":5637,"nodeType":74},{},[5638,5644],{"data":5639,"content":5640,"nodeType":78},{},[5641],{"data":5642,"marks":5643,"value":379,"nodeType":82},{},[],{"data":5645,"content":5646,"nodeType":87},{},[5647],{"data":5648,"marks":5649,"value":386,"nodeType":82},{},[],{"metadata":5651,"sys":5654,"fields":5659},{"tags":5652,"concepts":5653},[],[],{"space":5655,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5657,"publishedVersion":62,"revision":44,"locale":29},{"sys":5656},{"type":12,"linkType":13,"id":14},{"sys":5658},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5660},{"url":402,"details":5661,"fileName":408,"contentType":409},{"size":404,"image":5662},{"width":406,"height":407},{"sys":5664,"fields":5667},{"id":5665,"createdAt":5666},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":5668,"slug":5669,"articleIntro":5668,"category":5670},"1688 - Intérêts courus","compte-1688-interets-courus",[5671],{"metadata":5672,"sys":5675,"fields":5682},{"tags":5673,"concepts":5674},[],[],{"space":5676,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5678,"publishedVersion":358,"revision":62,"contentType":5680,"locale":29},{"sys":5677},{"type":12,"linkType":13,"id":14},{"sys":5679},{"id":21,"type":12,"linkType":22},{"sys":5681},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5683,"metaTitle":368,"metaDescription":369,"mainTitle":5684,"subtitle":387,"heroImage":5699,"ctaButton":410,"ctaLink":411},[367],{"data":5685,"content":5686,"nodeType":74},{},[5687,5693],{"data":5688,"content":5689,"nodeType":78},{},[5690],{"data":5691,"marks":5692,"value":379,"nodeType":82},{},[],{"data":5694,"content":5695,"nodeType":87},{},[5696],{"data":5697,"marks":5698,"value":386,"nodeType":82},{},[],{"metadata":5700,"sys":5703,"fields":5708},{"tags":5701,"concepts":5702},[],[],{"space":5704,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5706,"publishedVersion":62,"revision":44,"locale":29},{"sys":5705},{"type":12,"linkType":13,"id":14},{"sys":5707},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5709},{"url":402,"details":5710,"fileName":408,"contentType":409},{"size":404,"image":5711},{"width":406,"height":407},{"sys":5713,"fields":5716},{"id":5714,"createdAt":5715},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":5717,"slug":5718,"articleIntro":5717,"category":5719},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[5720],{"metadata":5721,"sys":5724,"fields":5731},{"tags":5722,"concepts":5723},[],[],{"space":5725,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5727,"publishedVersion":358,"revision":62,"contentType":5729,"locale":29},{"sys":5726},{"type":12,"linkType":13,"id":14},{"sys":5728},{"id":21,"type":12,"linkType":22},{"sys":5730},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5732,"metaTitle":368,"metaDescription":369,"mainTitle":5733,"subtitle":387,"heroImage":5748,"ctaButton":410,"ctaLink":411},[367],{"data":5734,"content":5735,"nodeType":74},{},[5736,5742],{"data":5737,"content":5738,"nodeType":78},{},[5739],{"data":5740,"marks":5741,"value":379,"nodeType":82},{},[],{"data":5743,"content":5744,"nodeType":87},{},[5745],{"data":5746,"marks":5747,"value":386,"nodeType":82},{},[],{"metadata":5749,"sys":5752,"fields":5757},{"tags":5750,"concepts":5751},[],[],{"space":5753,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5755,"publishedVersion":62,"revision":44,"locale":29},{"sys":5754},{"type":12,"linkType":13,"id":14},{"sys":5756},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5758},{"url":402,"details":5759,"fileName":408,"contentType":409},{"size":404,"image":5760},{"width":406,"height":407},{"sys":5762,"fields":5765},{"id":5763,"createdAt":5764},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":5766,"slug":5767,"articleIntro":5766,"category":5768},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[5769],{"metadata":5770,"sys":5773,"fields":5780},{"tags":5771,"concepts":5772},[],[],{"space":5774,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5776,"publishedVersion":358,"revision":62,"contentType":5778,"locale":29},{"sys":5775},{"type":12,"linkType":13,"id":14},{"sys":5777},{"id":21,"type":12,"linkType":22},{"sys":5779},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5781,"metaTitle":368,"metaDescription":369,"mainTitle":5782,"subtitle":387,"heroImage":5797,"ctaButton":410,"ctaLink":411},[367],{"data":5783,"content":5784,"nodeType":74},{},[5785,5791],{"data":5786,"content":5787,"nodeType":78},{},[5788],{"data":5789,"marks":5790,"value":379,"nodeType":82},{},[],{"data":5792,"content":5793,"nodeType":87},{},[5794],{"data":5795,"marks":5796,"value":386,"nodeType":82},{},[],{"metadata":5798,"sys":5801,"fields":5806},{"tags":5799,"concepts":5800},[],[],{"space":5802,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5804,"publishedVersion":62,"revision":44,"locale":29},{"sys":5803},{"type":12,"linkType":13,"id":14},{"sys":5805},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5807},{"url":402,"details":5808,"fileName":408,"contentType":409},{"size":404,"image":5809},{"width":406,"height":407},{"sys":5811,"fields":5814},{"id":5812,"createdAt":5813},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":5815,"slug":5816,"articleIntro":-1,"category":5817},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[5818],{"metadata":5819,"sys":5822,"fields":5829},{"tags":5820,"concepts":5821},[],[],{"space":5823,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5825,"publishedVersion":358,"revision":62,"contentType":5827,"locale":29},{"sys":5824},{"type":12,"linkType":13,"id":14},{"sys":5826},{"id":21,"type":12,"linkType":22},{"sys":5828},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5830,"metaTitle":368,"metaDescription":369,"mainTitle":5831,"subtitle":387,"heroImage":5846,"ctaButton":410,"ctaLink":411},[367],{"data":5832,"content":5833,"nodeType":74},{},[5834,5840],{"data":5835,"content":5836,"nodeType":78},{},[5837],{"data":5838,"marks":5839,"value":379,"nodeType":82},{},[],{"data":5841,"content":5842,"nodeType":87},{},[5843],{"data":5844,"marks":5845,"value":386,"nodeType":82},{},[],{"metadata":5847,"sys":5850,"fields":5855},{"tags":5848,"concepts":5849},[],[],{"space":5851,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5853,"publishedVersion":62,"revision":44,"locale":29},{"sys":5852},{"type":12,"linkType":13,"id":14},{"sys":5854},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5856},{"url":402,"details":5857,"fileName":408,"contentType":409},{"size":404,"image":5858},{"width":406,"height":407},{"sys":5860,"fields":5863},{"id":5861,"createdAt":5862},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":5864,"slug":5865,"articleIntro":-1,"category":5866},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[5867],{"metadata":5868,"sys":5871,"fields":5878},{"tags":5869,"concepts":5870},[],[],{"space":5872,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5874,"publishedVersion":358,"revision":62,"contentType":5876,"locale":29},{"sys":5873},{"type":12,"linkType":13,"id":14},{"sys":5875},{"id":21,"type":12,"linkType":22},{"sys":5877},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5879,"metaTitle":368,"metaDescription":369,"mainTitle":5880,"subtitle":387,"heroImage":5895,"ctaButton":410,"ctaLink":411},[367],{"data":5881,"content":5882,"nodeType":74},{},[5883,5889],{"data":5884,"content":5885,"nodeType":78},{},[5886],{"data":5887,"marks":5888,"value":379,"nodeType":82},{},[],{"data":5890,"content":5891,"nodeType":87},{},[5892],{"data":5893,"marks":5894,"value":386,"nodeType":82},{},[],{"metadata":5896,"sys":5899,"fields":5904},{"tags":5897,"concepts":5898},[],[],{"space":5900,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5902,"publishedVersion":62,"revision":44,"locale":29},{"sys":5901},{"type":12,"linkType":13,"id":14},{"sys":5903},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5905},{"url":402,"details":5906,"fileName":408,"contentType":409},{"size":404,"image":5907},{"width":406,"height":407},{"sys":5909,"fields":5912},{"id":5910,"createdAt":5911},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":5913,"slug":5914,"articleIntro":-1,"category":5915},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[5916],{"metadata":5917,"sys":5920,"fields":5927},{"tags":5918,"concepts":5919},[],[],{"space":5921,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5923,"publishedVersion":358,"revision":62,"contentType":5925,"locale":29},{"sys":5922},{"type":12,"linkType":13,"id":14},{"sys":5924},{"id":21,"type":12,"linkType":22},{"sys":5926},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5928,"metaTitle":368,"metaDescription":369,"mainTitle":5929,"subtitle":387,"heroImage":5944,"ctaButton":410,"ctaLink":411},[367],{"data":5930,"content":5931,"nodeType":74},{},[5932,5938],{"data":5933,"content":5934,"nodeType":78},{},[5935],{"data":5936,"marks":5937,"value":379,"nodeType":82},{},[],{"data":5939,"content":5940,"nodeType":87},{},[5941],{"data":5942,"marks":5943,"value":386,"nodeType":82},{},[],{"metadata":5945,"sys":5948,"fields":5953},{"tags":5946,"concepts":5947},[],[],{"space":5949,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":5951,"publishedVersion":62,"revision":44,"locale":29},{"sys":5950},{"type":12,"linkType":13,"id":14},{"sys":5952},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":5954},{"url":402,"details":5955,"fileName":408,"contentType":409},{"size":404,"image":5956},{"width":406,"height":407},{"sys":5958,"fields":5961},{"id":5959,"createdAt":5960},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":5962,"slug":5963,"articleIntro":5962,"category":5964},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[5965],{"metadata":5966,"sys":5969,"fields":5976},{"tags":5967,"concepts":5968},[],[],{"space":5970,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":5972,"publishedVersion":358,"revision":62,"contentType":5974,"locale":29},{"sys":5971},{"type":12,"linkType":13,"id":14},{"sys":5973},{"id":21,"type":12,"linkType":22},{"sys":5975},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":5977,"metaTitle":368,"metaDescription":369,"mainTitle":5978,"subtitle":387,"heroImage":5993,"ctaButton":410,"ctaLink":411},[367],{"data":5979,"content":5980,"nodeType":74},{},[5981,5987],{"data":5982,"content":5983,"nodeType":78},{},[5984],{"data":5985,"marks":5986,"value":379,"nodeType":82},{},[],{"data":5988,"content":5989,"nodeType":87},{},[5990],{"data":5991,"marks":5992,"value":386,"nodeType":82},{},[],{"metadata":5994,"sys":5997,"fields":6002},{"tags":5995,"concepts":5996},[],[],{"space":5998,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6000,"publishedVersion":62,"revision":44,"locale":29},{"sys":5999},{"type":12,"linkType":13,"id":14},{"sys":6001},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6003},{"url":402,"details":6004,"fileName":408,"contentType":409},{"size":404,"image":6005},{"width":406,"height":407},{"sys":6007,"fields":6010},{"id":6008,"createdAt":6009},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":6011,"slug":6012,"articleIntro":6011,"category":6013},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[6014],{"metadata":6015,"sys":6018,"fields":6025},{"tags":6016,"concepts":6017},[],[],{"space":6019,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6021,"publishedVersion":358,"revision":62,"contentType":6023,"locale":29},{"sys":6020},{"type":12,"linkType":13,"id":14},{"sys":6022},{"id":21,"type":12,"linkType":22},{"sys":6024},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6026,"metaTitle":368,"metaDescription":369,"mainTitle":6027,"subtitle":387,"heroImage":6042,"ctaButton":410,"ctaLink":411},[367],{"data":6028,"content":6029,"nodeType":74},{},[6030,6036],{"data":6031,"content":6032,"nodeType":78},{},[6033],{"data":6034,"marks":6035,"value":379,"nodeType":82},{},[],{"data":6037,"content":6038,"nodeType":87},{},[6039],{"data":6040,"marks":6041,"value":386,"nodeType":82},{},[],{"metadata":6043,"sys":6046,"fields":6051},{"tags":6044,"concepts":6045},[],[],{"space":6047,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6049,"publishedVersion":62,"revision":44,"locale":29},{"sys":6048},{"type":12,"linkType":13,"id":14},{"sys":6050},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6052},{"url":402,"details":6053,"fileName":408,"contentType":409},{"size":404,"image":6054},{"width":406,"height":407},{"sys":6056,"fields":6059},{"id":6057,"createdAt":6058},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":6060,"slug":6061,"articleIntro":6060,"category":6062},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[6063],{"metadata":6064,"sys":6067,"fields":6074},{"tags":6065,"concepts":6066},[],[],{"space":6068,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6070,"publishedVersion":358,"revision":62,"contentType":6072,"locale":29},{"sys":6069},{"type":12,"linkType":13,"id":14},{"sys":6071},{"id":21,"type":12,"linkType":22},{"sys":6073},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6075,"metaTitle":368,"metaDescription":369,"mainTitle":6076,"subtitle":387,"heroImage":6091,"ctaButton":410,"ctaLink":411},[367],{"data":6077,"content":6078,"nodeType":74},{},[6079,6085],{"data":6080,"content":6081,"nodeType":78},{},[6082],{"data":6083,"marks":6084,"value":379,"nodeType":82},{},[],{"data":6086,"content":6087,"nodeType":87},{},[6088],{"data":6089,"marks":6090,"value":386,"nodeType":82},{},[],{"metadata":6092,"sys":6095,"fields":6100},{"tags":6093,"concepts":6094},[],[],{"space":6096,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6098,"publishedVersion":62,"revision":44,"locale":29},{"sys":6097},{"type":12,"linkType":13,"id":14},{"sys":6099},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6101},{"url":402,"details":6102,"fileName":408,"contentType":409},{"size":404,"image":6103},{"width":406,"height":407},{"sys":6105,"fields":6108},{"id":6106,"createdAt":6107},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":6109,"slug":6110,"articleIntro":-1,"category":6111},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[6112],{"metadata":6113,"sys":6116,"fields":6123},{"tags":6114,"concepts":6115},[],[],{"space":6117,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6119,"publishedVersion":358,"revision":62,"contentType":6121,"locale":29},{"sys":6118},{"type":12,"linkType":13,"id":14},{"sys":6120},{"id":21,"type":12,"linkType":22},{"sys":6122},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6124,"metaTitle":368,"metaDescription":369,"mainTitle":6125,"subtitle":387,"heroImage":6140,"ctaButton":410,"ctaLink":411},[367],{"data":6126,"content":6127,"nodeType":74},{},[6128,6134],{"data":6129,"content":6130,"nodeType":78},{},[6131],{"data":6132,"marks":6133,"value":379,"nodeType":82},{},[],{"data":6135,"content":6136,"nodeType":87},{},[6137],{"data":6138,"marks":6139,"value":386,"nodeType":82},{},[],{"metadata":6141,"sys":6144,"fields":6149},{"tags":6142,"concepts":6143},[],[],{"space":6145,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6147,"publishedVersion":62,"revision":44,"locale":29},{"sys":6146},{"type":12,"linkType":13,"id":14},{"sys":6148},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6150},{"url":402,"details":6151,"fileName":408,"contentType":409},{"size":404,"image":6152},{"width":406,"height":407},{"sys":6154,"fields":6157},{"id":6155,"createdAt":6156},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":6158,"slug":6159,"articleIntro":6158,"category":6160},"206 - Droit au bail","compte-206-droit-au-bail",[6161],{"metadata":6162,"sys":6165,"fields":6172},{"tags":6163,"concepts":6164},[],[],{"space":6166,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6168,"publishedVersion":358,"revision":62,"contentType":6170,"locale":29},{"sys":6167},{"type":12,"linkType":13,"id":14},{"sys":6169},{"id":21,"type":12,"linkType":22},{"sys":6171},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6173,"metaTitle":368,"metaDescription":369,"mainTitle":6174,"subtitle":387,"heroImage":6189,"ctaButton":410,"ctaLink":411},[367],{"data":6175,"content":6176,"nodeType":74},{},[6177,6183],{"data":6178,"content":6179,"nodeType":78},{},[6180],{"data":6181,"marks":6182,"value":379,"nodeType":82},{},[],{"data":6184,"content":6185,"nodeType":87},{},[6186],{"data":6187,"marks":6188,"value":386,"nodeType":82},{},[],{"metadata":6190,"sys":6193,"fields":6198},{"tags":6191,"concepts":6192},[],[],{"space":6194,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6196,"publishedVersion":62,"revision":44,"locale":29},{"sys":6195},{"type":12,"linkType":13,"id":14},{"sys":6197},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6199},{"url":402,"details":6200,"fileName":408,"contentType":409},{"size":404,"image":6201},{"width":406,"height":407},{"sys":6203,"fields":6206},{"id":6204,"createdAt":6205},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":6207,"slug":6208,"articleIntro":-1,"category":6209},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[6210],{"metadata":6211,"sys":6214,"fields":6221},{"tags":6212,"concepts":6213},[],[],{"space":6215,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6217,"publishedVersion":358,"revision":62,"contentType":6219,"locale":29},{"sys":6216},{"type":12,"linkType":13,"id":14},{"sys":6218},{"id":21,"type":12,"linkType":22},{"sys":6220},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6222,"metaTitle":368,"metaDescription":369,"mainTitle":6223,"subtitle":387,"heroImage":6238,"ctaButton":410,"ctaLink":411},[367],{"data":6224,"content":6225,"nodeType":74},{},[6226,6232],{"data":6227,"content":6228,"nodeType":78},{},[6229],{"data":6230,"marks":6231,"value":379,"nodeType":82},{},[],{"data":6233,"content":6234,"nodeType":87},{},[6235],{"data":6236,"marks":6237,"value":386,"nodeType":82},{},[],{"metadata":6239,"sys":6242,"fields":6247},{"tags":6240,"concepts":6241},[],[],{"space":6243,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6245,"publishedVersion":62,"revision":44,"locale":29},{"sys":6244},{"type":12,"linkType":13,"id":14},{"sys":6246},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6248},{"url":402,"details":6249,"fileName":408,"contentType":409},{"size":404,"image":6250},{"width":406,"height":407},{"sys":6252,"fields":6255},{"id":6253,"createdAt":6254},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":6256,"slug":6257,"articleIntro":6256,"category":6258},"Compte 58 - Virements internes","compte-58-virements-internes",[6259],{"metadata":6260,"sys":6263,"fields":6270},{"tags":6261,"concepts":6262},[],[],{"space":6264,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6266,"publishedVersion":358,"revision":62,"contentType":6268,"locale":29},{"sys":6265},{"type":12,"linkType":13,"id":14},{"sys":6267},{"id":21,"type":12,"linkType":22},{"sys":6269},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6271,"metaTitle":368,"metaDescription":369,"mainTitle":6272,"subtitle":387,"heroImage":6287,"ctaButton":410,"ctaLink":411},[367],{"data":6273,"content":6274,"nodeType":74},{},[6275,6281],{"data":6276,"content":6277,"nodeType":78},{},[6278],{"data":6279,"marks":6280,"value":379,"nodeType":82},{},[],{"data":6282,"content":6283,"nodeType":87},{},[6284],{"data":6285,"marks":6286,"value":386,"nodeType":82},{},[],{"metadata":6288,"sys":6291,"fields":6296},{"tags":6289,"concepts":6290},[],[],{"space":6292,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6294,"publishedVersion":62,"revision":44,"locale":29},{"sys":6293},{"type":12,"linkType":13,"id":14},{"sys":6295},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6297},{"url":402,"details":6298,"fileName":408,"contentType":409},{"size":404,"image":6299},{"width":406,"height":407},{"sys":6301,"fields":6304},{"id":6302,"createdAt":6303},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":6305,"slug":6306,"articleIntro":6305,"category":6307},"6471 - Prestations directes","compte-6471-prestations-directes",[6308],{"metadata":6309,"sys":6312,"fields":6319},{"tags":6310,"concepts":6311},[],[],{"space":6313,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6315,"publishedVersion":358,"revision":62,"contentType":6317,"locale":29},{"sys":6314},{"type":12,"linkType":13,"id":14},{"sys":6316},{"id":21,"type":12,"linkType":22},{"sys":6318},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6320,"metaTitle":368,"metaDescription":369,"mainTitle":6321,"subtitle":387,"heroImage":6336,"ctaButton":410,"ctaLink":411},[367],{"data":6322,"content":6323,"nodeType":74},{},[6324,6330],{"data":6325,"content":6326,"nodeType":78},{},[6327],{"data":6328,"marks":6329,"value":379,"nodeType":82},{},[],{"data":6331,"content":6332,"nodeType":87},{},[6333],{"data":6334,"marks":6335,"value":386,"nodeType":82},{},[],{"metadata":6337,"sys":6340,"fields":6345},{"tags":6338,"concepts":6339},[],[],{"space":6341,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6343,"publishedVersion":62,"revision":44,"locale":29},{"sys":6342},{"type":12,"linkType":13,"id":14},{"sys":6344},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6346},{"url":402,"details":6347,"fileName":408,"contentType":409},{"size":404,"image":6348},{"width":406,"height":407},{"sys":6350,"fields":6353},{"id":6351,"createdAt":6352},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":6354,"slug":6355,"articleIntro":-1,"category":6356},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[6357],{"metadata":6358,"sys":6361,"fields":6368},{"tags":6359,"concepts":6360},[],[],{"space":6362,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6364,"publishedVersion":358,"revision":62,"contentType":6366,"locale":29},{"sys":6363},{"type":12,"linkType":13,"id":14},{"sys":6365},{"id":21,"type":12,"linkType":22},{"sys":6367},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6369,"metaTitle":368,"metaDescription":369,"mainTitle":6370,"subtitle":387,"heroImage":6385,"ctaButton":410,"ctaLink":411},[367],{"data":6371,"content":6372,"nodeType":74},{},[6373,6379],{"data":6374,"content":6375,"nodeType":78},{},[6376],{"data":6377,"marks":6378,"value":379,"nodeType":82},{},[],{"data":6380,"content":6381,"nodeType":87},{},[6382],{"data":6383,"marks":6384,"value":386,"nodeType":82},{},[],{"metadata":6386,"sys":6389,"fields":6394},{"tags":6387,"concepts":6388},[],[],{"space":6390,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6392,"publishedVersion":62,"revision":44,"locale":29},{"sys":6391},{"type":12,"linkType":13,"id":14},{"sys":6393},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6395},{"url":402,"details":6396,"fileName":408,"contentType":409},{"size":404,"image":6397},{"width":406,"height":407},{"sys":6399,"fields":6402},{"id":6400,"createdAt":6401},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":6403,"slug":6404,"articleIntro":6403,"category":6405},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[6406],{"metadata":6407,"sys":6410,"fields":6417},{"tags":6408,"concepts":6409},[],[],{"space":6411,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6413,"publishedVersion":358,"revision":62,"contentType":6415,"locale":29},{"sys":6412},{"type":12,"linkType":13,"id":14},{"sys":6414},{"id":21,"type":12,"linkType":22},{"sys":6416},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6418,"metaTitle":368,"metaDescription":369,"mainTitle":6419,"subtitle":387,"heroImage":6434,"ctaButton":410,"ctaLink":411},[367],{"data":6420,"content":6421,"nodeType":74},{},[6422,6428],{"data":6423,"content":6424,"nodeType":78},{},[6425],{"data":6426,"marks":6427,"value":379,"nodeType":82},{},[],{"data":6429,"content":6430,"nodeType":87},{},[6431],{"data":6432,"marks":6433,"value":386,"nodeType":82},{},[],{"metadata":6435,"sys":6438,"fields":6443},{"tags":6436,"concepts":6437},[],[],{"space":6439,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6441,"publishedVersion":62,"revision":44,"locale":29},{"sys":6440},{"type":12,"linkType":13,"id":14},{"sys":6442},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6444},{"url":402,"details":6445,"fileName":408,"contentType":409},{"size":404,"image":6446},{"width":406,"height":407},{"sys":6448,"fields":6451},{"id":6449,"createdAt":6450},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":6452,"slug":6453,"articleIntro":-1,"category":6454},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[6455],{"metadata":6456,"sys":6459,"fields":6466},{"tags":6457,"concepts":6458},[],[],{"space":6460,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6462,"publishedVersion":358,"revision":62,"contentType":6464,"locale":29},{"sys":6461},{"type":12,"linkType":13,"id":14},{"sys":6463},{"id":21,"type":12,"linkType":22},{"sys":6465},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6467,"metaTitle":368,"metaDescription":369,"mainTitle":6468,"subtitle":387,"heroImage":6483,"ctaButton":410,"ctaLink":411},[367],{"data":6469,"content":6470,"nodeType":74},{},[6471,6477],{"data":6472,"content":6473,"nodeType":78},{},[6474],{"data":6475,"marks":6476,"value":379,"nodeType":82},{},[],{"data":6478,"content":6479,"nodeType":87},{},[6480],{"data":6481,"marks":6482,"value":386,"nodeType":82},{},[],{"metadata":6484,"sys":6487,"fields":6492},{"tags":6485,"concepts":6486},[],[],{"space":6488,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6490,"publishedVersion":62,"revision":44,"locale":29},{"sys":6489},{"type":12,"linkType":13,"id":14},{"sys":6491},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6493},{"url":402,"details":6494,"fileName":408,"contentType":409},{"size":404,"image":6495},{"width":406,"height":407},{"sys":6497,"fields":6500},{"id":6498,"createdAt":6499},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":6501,"slug":6502,"articleIntro":6501,"category":6503},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[6504],{"metadata":6505,"sys":6508,"fields":6515},{"tags":6506,"concepts":6507},[],[],{"space":6509,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6511,"publishedVersion":358,"revision":62,"contentType":6513,"locale":29},{"sys":6510},{"type":12,"linkType":13,"id":14},{"sys":6512},{"id":21,"type":12,"linkType":22},{"sys":6514},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6516,"metaTitle":368,"metaDescription":369,"mainTitle":6517,"subtitle":387,"heroImage":6532,"ctaButton":410,"ctaLink":411},[367],{"data":6518,"content":6519,"nodeType":74},{},[6520,6526],{"data":6521,"content":6522,"nodeType":78},{},[6523],{"data":6524,"marks":6525,"value":379,"nodeType":82},{},[],{"data":6527,"content":6528,"nodeType":87},{},[6529],{"data":6530,"marks":6531,"value":386,"nodeType":82},{},[],{"metadata":6533,"sys":6536,"fields":6541},{"tags":6534,"concepts":6535},[],[],{"space":6537,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6539,"publishedVersion":62,"revision":44,"locale":29},{"sys":6538},{"type":12,"linkType":13,"id":14},{"sys":6540},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6542},{"url":402,"details":6543,"fileName":408,"contentType":409},{"size":404,"image":6544},{"width":406,"height":407},{"sys":6546,"fields":6549},{"id":6547,"createdAt":6548},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":6550,"slug":6551,"articleIntro":6550,"category":6552},"Compte 502 - Actions propres","compte-502-actions-propres",[6553],{"metadata":6554,"sys":6557,"fields":6564},{"tags":6555,"concepts":6556},[],[],{"space":6558,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6560,"publishedVersion":358,"revision":62,"contentType":6562,"locale":29},{"sys":6559},{"type":12,"linkType":13,"id":14},{"sys":6561},{"id":21,"type":12,"linkType":22},{"sys":6563},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6565,"metaTitle":368,"metaDescription":369,"mainTitle":6566,"subtitle":387,"heroImage":6581,"ctaButton":410,"ctaLink":411},[367],{"data":6567,"content":6568,"nodeType":74},{},[6569,6575],{"data":6570,"content":6571,"nodeType":78},{},[6572],{"data":6573,"marks":6574,"value":379,"nodeType":82},{},[],{"data":6576,"content":6577,"nodeType":87},{},[6578],{"data":6579,"marks":6580,"value":386,"nodeType":82},{},[],{"metadata":6582,"sys":6585,"fields":6590},{"tags":6583,"concepts":6584},[],[],{"space":6586,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6588,"publishedVersion":62,"revision":44,"locale":29},{"sys":6587},{"type":12,"linkType":13,"id":14},{"sys":6589},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6591},{"url":402,"details":6592,"fileName":408,"contentType":409},{"size":404,"image":6593},{"width":406,"height":407},{"sys":6595,"fields":6598},{"id":6596,"createdAt":6597},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":6599,"slug":6600,"articleIntro":6599,"category":6601},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[6602],{"metadata":6603,"sys":6606,"fields":6613},{"tags":6604,"concepts":6605},[],[],{"space":6607,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6609,"publishedVersion":358,"revision":62,"contentType":6611,"locale":29},{"sys":6608},{"type":12,"linkType":13,"id":14},{"sys":6610},{"id":21,"type":12,"linkType":22},{"sys":6612},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6614,"metaTitle":368,"metaDescription":369,"mainTitle":6615,"subtitle":387,"heroImage":6630,"ctaButton":410,"ctaLink":411},[367],{"data":6616,"content":6617,"nodeType":74},{},[6618,6624],{"data":6619,"content":6620,"nodeType":78},{},[6621],{"data":6622,"marks":6623,"value":379,"nodeType":82},{},[],{"data":6625,"content":6626,"nodeType":87},{},[6627],{"data":6628,"marks":6629,"value":386,"nodeType":82},{},[],{"metadata":6631,"sys":6634,"fields":6639},{"tags":6632,"concepts":6633},[],[],{"space":6635,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6637,"publishedVersion":62,"revision":44,"locale":29},{"sys":6636},{"type":12,"linkType":13,"id":14},{"sys":6638},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6640},{"url":402,"details":6641,"fileName":408,"contentType":409},{"size":404,"image":6642},{"width":406,"height":407},{"sys":6644,"fields":6647},{"id":6645,"createdAt":6646},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":6648,"slug":6649,"articleIntro":-1,"category":6650},"Compte 705 - Études","compte-705-etudes",[6651],{"metadata":6652,"sys":6655,"fields":6662},{"tags":6653,"concepts":6654},[],[],{"space":6656,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6658,"publishedVersion":358,"revision":62,"contentType":6660,"locale":29},{"sys":6657},{"type":12,"linkType":13,"id":14},{"sys":6659},{"id":21,"type":12,"linkType":22},{"sys":6661},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6663,"metaTitle":368,"metaDescription":369,"mainTitle":6664,"subtitle":387,"heroImage":6679,"ctaButton":410,"ctaLink":411},[367],{"data":6665,"content":6666,"nodeType":74},{},[6667,6673],{"data":6668,"content":6669,"nodeType":78},{},[6670],{"data":6671,"marks":6672,"value":379,"nodeType":82},{},[],{"data":6674,"content":6675,"nodeType":87},{},[6676],{"data":6677,"marks":6678,"value":386,"nodeType":82},{},[],{"metadata":6680,"sys":6683,"fields":6688},{"tags":6681,"concepts":6682},[],[],{"space":6684,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6686,"publishedVersion":62,"revision":44,"locale":29},{"sys":6685},{"type":12,"linkType":13,"id":14},{"sys":6687},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6689},{"url":402,"details":6690,"fileName":408,"contentType":409},{"size":404,"image":6691},{"width":406,"height":407},{"sys":6693,"fields":6696},{"id":6694,"createdAt":6695},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":6697,"slug":6698,"articleIntro":6699,"category":6700},"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.",[6701],{"metadata":6702,"sys":6705,"fields":6712},{"tags":6703,"concepts":6704},[],[],{"space":6706,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6708,"publishedVersion":358,"revision":62,"contentType":6710,"locale":29},{"sys":6707},{"type":12,"linkType":13,"id":14},{"sys":6709},{"id":21,"type":12,"linkType":22},{"sys":6711},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6713,"metaTitle":368,"metaDescription":369,"mainTitle":6714,"subtitle":387,"heroImage":6729,"ctaButton":410,"ctaLink":411},[367],{"data":6715,"content":6716,"nodeType":74},{},[6717,6723],{"data":6718,"content":6719,"nodeType":78},{},[6720],{"data":6721,"marks":6722,"value":379,"nodeType":82},{},[],{"data":6724,"content":6725,"nodeType":87},{},[6726],{"data":6727,"marks":6728,"value":386,"nodeType":82},{},[],{"metadata":6730,"sys":6733,"fields":6738},{"tags":6731,"concepts":6732},[],[],{"space":6734,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6736,"publishedVersion":62,"revision":44,"locale":29},{"sys":6735},{"type":12,"linkType":13,"id":14},{"sys":6737},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6739},{"url":402,"details":6740,"fileName":408,"contentType":409},{"size":404,"image":6741},{"width":406,"height":407},{"sys":6743,"fields":6746},{"id":6744,"createdAt":6745},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":6747,"slug":6748,"articleIntro":-1,"category":6749},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[6750],{"metadata":6751,"sys":6754,"fields":6761},{"tags":6752,"concepts":6753},[],[],{"space":6755,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6757,"publishedVersion":358,"revision":62,"contentType":6759,"locale":29},{"sys":6756},{"type":12,"linkType":13,"id":14},{"sys":6758},{"id":21,"type":12,"linkType":22},{"sys":6760},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6762,"metaTitle":368,"metaDescription":369,"mainTitle":6763,"subtitle":387,"heroImage":6778,"ctaButton":410,"ctaLink":411},[367],{"data":6764,"content":6765,"nodeType":74},{},[6766,6772],{"data":6767,"content":6768,"nodeType":78},{},[6769],{"data":6770,"marks":6771,"value":379,"nodeType":82},{},[],{"data":6773,"content":6774,"nodeType":87},{},[6775],{"data":6776,"marks":6777,"value":386,"nodeType":82},{},[],{"metadata":6779,"sys":6782,"fields":6787},{"tags":6780,"concepts":6781},[],[],{"space":6783,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6785,"publishedVersion":62,"revision":44,"locale":29},{"sys":6784},{"type":12,"linkType":13,"id":14},{"sys":6786},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6788},{"url":402,"details":6789,"fileName":408,"contentType":409},{"size":404,"image":6790},{"width":406,"height":407},{"sys":6792,"fields":6795},{"id":6793,"createdAt":6794},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":6796,"slug":6797,"articleIntro":6796,"category":6798},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[6799],{"metadata":6800,"sys":6803,"fields":6810},{"tags":6801,"concepts":6802},[],[],{"space":6804,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6806,"publishedVersion":358,"revision":62,"contentType":6808,"locale":29},{"sys":6805},{"type":12,"linkType":13,"id":14},{"sys":6807},{"id":21,"type":12,"linkType":22},{"sys":6809},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6811,"metaTitle":368,"metaDescription":369,"mainTitle":6812,"subtitle":387,"heroImage":6827,"ctaButton":410,"ctaLink":411},[367],{"data":6813,"content":6814,"nodeType":74},{},[6815,6821],{"data":6816,"content":6817,"nodeType":78},{},[6818],{"data":6819,"marks":6820,"value":379,"nodeType":82},{},[],{"data":6822,"content":6823,"nodeType":87},{},[6824],{"data":6825,"marks":6826,"value":386,"nodeType":82},{},[],{"metadata":6828,"sys":6831,"fields":6836},{"tags":6829,"concepts":6830},[],[],{"space":6832,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6834,"publishedVersion":62,"revision":44,"locale":29},{"sys":6833},{"type":12,"linkType":13,"id":14},{"sys":6835},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6837},{"url":402,"details":6838,"fileName":408,"contentType":409},{"size":404,"image":6839},{"width":406,"height":407},{"sys":6841,"fields":6844},{"id":6842,"createdAt":6843},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":6845,"slug":6846,"articleIntro":6845,"category":6847},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[6848],{"metadata":6849,"sys":6852,"fields":6859},{"tags":6850,"concepts":6851},[],[],{"space":6853,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6855,"publishedVersion":358,"revision":62,"contentType":6857,"locale":29},{"sys":6854},{"type":12,"linkType":13,"id":14},{"sys":6856},{"id":21,"type":12,"linkType":22},{"sys":6858},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6860,"metaTitle":368,"metaDescription":369,"mainTitle":6861,"subtitle":387,"heroImage":6876,"ctaButton":410,"ctaLink":411},[367],{"data":6862,"content":6863,"nodeType":74},{},[6864,6870],{"data":6865,"content":6866,"nodeType":78},{},[6867],{"data":6868,"marks":6869,"value":379,"nodeType":82},{},[],{"data":6871,"content":6872,"nodeType":87},{},[6873],{"data":6874,"marks":6875,"value":386,"nodeType":82},{},[],{"metadata":6877,"sys":6880,"fields":6885},{"tags":6878,"concepts":6879},[],[],{"space":6881,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6883,"publishedVersion":62,"revision":44,"locale":29},{"sys":6882},{"type":12,"linkType":13,"id":14},{"sys":6884},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6886},{"url":402,"details":6887,"fileName":408,"contentType":409},{"size":404,"image":6888},{"width":406,"height":407},{"sys":6890,"fields":6893},{"id":6891,"createdAt":6892},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":6894,"slug":6895,"articleIntro":6894,"category":6896},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[6897],{"metadata":6898,"sys":6901,"fields":6908},{"tags":6899,"concepts":6900},[],[],{"space":6902,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6904,"publishedVersion":358,"revision":62,"contentType":6906,"locale":29},{"sys":6903},{"type":12,"linkType":13,"id":14},{"sys":6905},{"id":21,"type":12,"linkType":22},{"sys":6907},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6909,"metaTitle":368,"metaDescription":369,"mainTitle":6910,"subtitle":387,"heroImage":6925,"ctaButton":410,"ctaLink":411},[367],{"data":6911,"content":6912,"nodeType":74},{},[6913,6919],{"data":6914,"content":6915,"nodeType":78},{},[6916],{"data":6917,"marks":6918,"value":379,"nodeType":82},{},[],{"data":6920,"content":6921,"nodeType":87},{},[6922],{"data":6923,"marks":6924,"value":386,"nodeType":82},{},[],{"metadata":6926,"sys":6929,"fields":6934},{"tags":6927,"concepts":6928},[],[],{"space":6930,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6932,"publishedVersion":62,"revision":44,"locale":29},{"sys":6931},{"type":12,"linkType":13,"id":14},{"sys":6933},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6935},{"url":402,"details":6936,"fileName":408,"contentType":409},{"size":404,"image":6937},{"width":406,"height":407},{"sys":6939,"fields":6942},{"id":6940,"createdAt":6941},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":6943,"slug":6944,"articleIntro":-1,"category":6945},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[6946],{"metadata":6947,"sys":6950,"fields":6957},{"tags":6948,"concepts":6949},[],[],{"space":6951,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":6953,"publishedVersion":358,"revision":62,"contentType":6955,"locale":29},{"sys":6952},{"type":12,"linkType":13,"id":14},{"sys":6954},{"id":21,"type":12,"linkType":22},{"sys":6956},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":6958,"metaTitle":368,"metaDescription":369,"mainTitle":6959,"subtitle":387,"heroImage":6974,"ctaButton":410,"ctaLink":411},[367],{"data":6960,"content":6961,"nodeType":74},{},[6962,6968],{"data":6963,"content":6964,"nodeType":78},{},[6965],{"data":6966,"marks":6967,"value":379,"nodeType":82},{},[],{"data":6969,"content":6970,"nodeType":87},{},[6971],{"data":6972,"marks":6973,"value":386,"nodeType":82},{},[],{"metadata":6975,"sys":6978,"fields":6983},{"tags":6976,"concepts":6977},[],[],{"space":6979,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":6981,"publishedVersion":62,"revision":44,"locale":29},{"sys":6980},{"type":12,"linkType":13,"id":14},{"sys":6982},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":6984},{"url":402,"details":6985,"fileName":408,"contentType":409},{"size":404,"image":6986},{"width":406,"height":407},{"sys":6988,"fields":6991},{"id":6989,"createdAt":6990},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":6992,"slug":6993,"articleIntro":6992,"category":6994},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[6995],{"metadata":6996,"sys":6999,"fields":7006},{"tags":6997,"concepts":6998},[],[],{"space":7000,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7002,"publishedVersion":358,"revision":62,"contentType":7004,"locale":29},{"sys":7001},{"type":12,"linkType":13,"id":14},{"sys":7003},{"id":21,"type":12,"linkType":22},{"sys":7005},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7007,"metaTitle":368,"metaDescription":369,"mainTitle":7008,"subtitle":387,"heroImage":7023,"ctaButton":410,"ctaLink":411},[367],{"data":7009,"content":7010,"nodeType":74},{},[7011,7017],{"data":7012,"content":7013,"nodeType":78},{},[7014],{"data":7015,"marks":7016,"value":379,"nodeType":82},{},[],{"data":7018,"content":7019,"nodeType":87},{},[7020],{"data":7021,"marks":7022,"value":386,"nodeType":82},{},[],{"metadata":7024,"sys":7027,"fields":7032},{"tags":7025,"concepts":7026},[],[],{"space":7028,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7030,"publishedVersion":62,"revision":44,"locale":29},{"sys":7029},{"type":12,"linkType":13,"id":14},{"sys":7031},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7033},{"url":402,"details":7034,"fileName":408,"contentType":409},{"size":404,"image":7035},{"width":406,"height":407},{"sys":7037,"fields":7040},{"id":7038,"createdAt":7039},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":7041,"slug":7042,"articleIntro":7041,"category":7043},"Compte 213 - Constructions","compte-213-constructions",[7044],{"metadata":7045,"sys":7048,"fields":7055},{"tags":7046,"concepts":7047},[],[],{"space":7049,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7051,"publishedVersion":358,"revision":62,"contentType":7053,"locale":29},{"sys":7050},{"type":12,"linkType":13,"id":14},{"sys":7052},{"id":21,"type":12,"linkType":22},{"sys":7054},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7056,"metaTitle":368,"metaDescription":369,"mainTitle":7057,"subtitle":387,"heroImage":7072,"ctaButton":410,"ctaLink":411},[367],{"data":7058,"content":7059,"nodeType":74},{},[7060,7066],{"data":7061,"content":7062,"nodeType":78},{},[7063],{"data":7064,"marks":7065,"value":379,"nodeType":82},{},[],{"data":7067,"content":7068,"nodeType":87},{},[7069],{"data":7070,"marks":7071,"value":386,"nodeType":82},{},[],{"metadata":7073,"sys":7076,"fields":7081},{"tags":7074,"concepts":7075},[],[],{"space":7077,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7079,"publishedVersion":62,"revision":44,"locale":29},{"sys":7078},{"type":12,"linkType":13,"id":14},{"sys":7080},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7082},{"url":402,"details":7083,"fileName":408,"contentType":409},{"size":404,"image":7084},{"width":406,"height":407},{"sys":7086,"fields":7089},{"id":7087,"createdAt":7088},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":7090,"slug":7091,"articleIntro":-1,"category":7092},"Compte 71 - Production stockée","compte-71-production-stockee",[7093],{"metadata":7094,"sys":7097,"fields":7104},{"tags":7095,"concepts":7096},[],[],{"space":7098,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7100,"publishedVersion":358,"revision":62,"contentType":7102,"locale":29},{"sys":7099},{"type":12,"linkType":13,"id":14},{"sys":7101},{"id":21,"type":12,"linkType":22},{"sys":7103},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7105,"metaTitle":368,"metaDescription":369,"mainTitle":7106,"subtitle":387,"heroImage":7121,"ctaButton":410,"ctaLink":411},[367],{"data":7107,"content":7108,"nodeType":74},{},[7109,7115],{"data":7110,"content":7111,"nodeType":78},{},[7112],{"data":7113,"marks":7114,"value":379,"nodeType":82},{},[],{"data":7116,"content":7117,"nodeType":87},{},[7118],{"data":7119,"marks":7120,"value":386,"nodeType":82},{},[],{"metadata":7122,"sys":7125,"fields":7130},{"tags":7123,"concepts":7124},[],[],{"space":7126,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7128,"publishedVersion":62,"revision":44,"locale":29},{"sys":7127},{"type":12,"linkType":13,"id":14},{"sys":7129},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7131},{"url":402,"details":7132,"fileName":408,"contentType":409},{"size":404,"image":7133},{"width":406,"height":407},{"sys":7135,"fields":7138},{"id":7136,"createdAt":7137},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":7139,"slug":7140,"articleIntro":7139,"category":7141},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[7142],{"metadata":7143,"sys":7146,"fields":7153},{"tags":7144,"concepts":7145},[],[],{"space":7147,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7149,"publishedVersion":358,"revision":62,"contentType":7151,"locale":29},{"sys":7148},{"type":12,"linkType":13,"id":14},{"sys":7150},{"id":21,"type":12,"linkType":22},{"sys":7152},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7154,"metaTitle":368,"metaDescription":369,"mainTitle":7155,"subtitle":387,"heroImage":7170,"ctaButton":410,"ctaLink":411},[367],{"data":7156,"content":7157,"nodeType":74},{},[7158,7164],{"data":7159,"content":7160,"nodeType":78},{},[7161],{"data":7162,"marks":7163,"value":379,"nodeType":82},{},[],{"data":7165,"content":7166,"nodeType":87},{},[7167],{"data":7168,"marks":7169,"value":386,"nodeType":82},{},[],{"metadata":7171,"sys":7174,"fields":7179},{"tags":7172,"concepts":7173},[],[],{"space":7175,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7177,"publishedVersion":62,"revision":44,"locale":29},{"sys":7176},{"type":12,"linkType":13,"id":14},{"sys":7178},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7180},{"url":402,"details":7181,"fileName":408,"contentType":409},{"size":404,"image":7182},{"width":406,"height":407},{"sys":7184,"fields":7187},{"id":7185,"createdAt":7186},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":7188,"slug":7189,"articleIntro":7188,"category":7190},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[7191],{"metadata":7192,"sys":7195,"fields":7202},{"tags":7193,"concepts":7194},[],[],{"space":7196,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7198,"publishedVersion":358,"revision":62,"contentType":7200,"locale":29},{"sys":7197},{"type":12,"linkType":13,"id":14},{"sys":7199},{"id":21,"type":12,"linkType":22},{"sys":7201},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7203,"metaTitle":368,"metaDescription":369,"mainTitle":7204,"subtitle":387,"heroImage":7219,"ctaButton":410,"ctaLink":411},[367],{"data":7205,"content":7206,"nodeType":74},{},[7207,7213],{"data":7208,"content":7209,"nodeType":78},{},[7210],{"data":7211,"marks":7212,"value":379,"nodeType":82},{},[],{"data":7214,"content":7215,"nodeType":87},{},[7216],{"data":7217,"marks":7218,"value":386,"nodeType":82},{},[],{"metadata":7220,"sys":7223,"fields":7228},{"tags":7221,"concepts":7222},[],[],{"space":7224,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7226,"publishedVersion":62,"revision":44,"locale":29},{"sys":7225},{"type":12,"linkType":13,"id":14},{"sys":7227},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7229},{"url":402,"details":7230,"fileName":408,"contentType":409},{"size":404,"image":7231},{"width":406,"height":407},{"sys":7233,"fields":7236},{"id":7234,"createdAt":7235},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":7237,"slug":7238,"articleIntro":7237,"category":7239},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[7240],{"metadata":7241,"sys":7244,"fields":7251},{"tags":7242,"concepts":7243},[],[],{"space":7245,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7247,"publishedVersion":358,"revision":62,"contentType":7249,"locale":29},{"sys":7246},{"type":12,"linkType":13,"id":14},{"sys":7248},{"id":21,"type":12,"linkType":22},{"sys":7250},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7252,"metaTitle":368,"metaDescription":369,"mainTitle":7253,"subtitle":387,"heroImage":7268,"ctaButton":410,"ctaLink":411},[367],{"data":7254,"content":7255,"nodeType":74},{},[7256,7262],{"data":7257,"content":7258,"nodeType":78},{},[7259],{"data":7260,"marks":7261,"value":379,"nodeType":82},{},[],{"data":7263,"content":7264,"nodeType":87},{},[7265],{"data":7266,"marks":7267,"value":386,"nodeType":82},{},[],{"metadata":7269,"sys":7272,"fields":7277},{"tags":7270,"concepts":7271},[],[],{"space":7273,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7275,"publishedVersion":62,"revision":44,"locale":29},{"sys":7274},{"type":12,"linkType":13,"id":14},{"sys":7276},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7278},{"url":402,"details":7279,"fileName":408,"contentType":409},{"size":404,"image":7280},{"width":406,"height":407},{"sys":7282,"fields":7285},{"id":7283,"createdAt":7284},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":7286,"slug":7287,"articleIntro":7286,"category":7288},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[7289],{"metadata":7290,"sys":7293,"fields":7300},{"tags":7291,"concepts":7292},[],[],{"space":7294,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7296,"publishedVersion":358,"revision":62,"contentType":7298,"locale":29},{"sys":7295},{"type":12,"linkType":13,"id":14},{"sys":7297},{"id":21,"type":12,"linkType":22},{"sys":7299},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7301,"metaTitle":368,"metaDescription":369,"mainTitle":7302,"subtitle":387,"heroImage":7317,"ctaButton":410,"ctaLink":411},[367],{"data":7303,"content":7304,"nodeType":74},{},[7305,7311],{"data":7306,"content":7307,"nodeType":78},{},[7308],{"data":7309,"marks":7310,"value":379,"nodeType":82},{},[],{"data":7312,"content":7313,"nodeType":87},{},[7314],{"data":7315,"marks":7316,"value":386,"nodeType":82},{},[],{"metadata":7318,"sys":7321,"fields":7326},{"tags":7319,"concepts":7320},[],[],{"space":7322,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7324,"publishedVersion":62,"revision":44,"locale":29},{"sys":7323},{"type":12,"linkType":13,"id":14},{"sys":7325},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7327},{"url":402,"details":7328,"fileName":408,"contentType":409},{"size":404,"image":7329},{"width":406,"height":407},{"sys":7331,"fields":7334},{"id":7332,"createdAt":7333},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":7335,"slug":7336,"articleIntro":-1,"category":7337},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[7338],{"metadata":7339,"sys":7342,"fields":7349},{"tags":7340,"concepts":7341},[],[],{"space":7343,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7345,"publishedVersion":358,"revision":62,"contentType":7347,"locale":29},{"sys":7344},{"type":12,"linkType":13,"id":14},{"sys":7346},{"id":21,"type":12,"linkType":22},{"sys":7348},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7350,"metaTitle":368,"metaDescription":369,"mainTitle":7351,"subtitle":387,"heroImage":7366,"ctaButton":410,"ctaLink":411},[367],{"data":7352,"content":7353,"nodeType":74},{},[7354,7360],{"data":7355,"content":7356,"nodeType":78},{},[7357],{"data":7358,"marks":7359,"value":379,"nodeType":82},{},[],{"data":7361,"content":7362,"nodeType":87},{},[7363],{"data":7364,"marks":7365,"value":386,"nodeType":82},{},[],{"metadata":7367,"sys":7370,"fields":7375},{"tags":7368,"concepts":7369},[],[],{"space":7371,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7373,"publishedVersion":62,"revision":44,"locale":29},{"sys":7372},{"type":12,"linkType":13,"id":14},{"sys":7374},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7376},{"url":402,"details":7377,"fileName":408,"contentType":409},{"size":404,"image":7378},{"width":406,"height":407},{"sys":7380,"fields":7383},{"id":7381,"createdAt":7382},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":7384,"slug":7385,"articleIntro":7384,"category":7386},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[7387],{"metadata":7388,"sys":7391,"fields":7398},{"tags":7389,"concepts":7390},[],[],{"space":7392,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7394,"publishedVersion":358,"revision":62,"contentType":7396,"locale":29},{"sys":7393},{"type":12,"linkType":13,"id":14},{"sys":7395},{"id":21,"type":12,"linkType":22},{"sys":7397},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7399,"metaTitle":368,"metaDescription":369,"mainTitle":7400,"subtitle":387,"heroImage":7415,"ctaButton":410,"ctaLink":411},[367],{"data":7401,"content":7402,"nodeType":74},{},[7403,7409],{"data":7404,"content":7405,"nodeType":78},{},[7406],{"data":7407,"marks":7408,"value":379,"nodeType":82},{},[],{"data":7410,"content":7411,"nodeType":87},{},[7412],{"data":7413,"marks":7414,"value":386,"nodeType":82},{},[],{"metadata":7416,"sys":7419,"fields":7424},{"tags":7417,"concepts":7418},[],[],{"space":7420,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7422,"publishedVersion":62,"revision":44,"locale":29},{"sys":7421},{"type":12,"linkType":13,"id":14},{"sys":7423},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7425},{"url":402,"details":7426,"fileName":408,"contentType":409},{"size":404,"image":7427},{"width":406,"height":407},{"sys":7429,"fields":7432},{"id":7430,"createdAt":7431},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":7433,"slug":7434,"articleIntro":7433,"category":7435},"Compte 211 - Terrains","compte-211-terrains",[7436],{"metadata":7437,"sys":7440,"fields":7447},{"tags":7438,"concepts":7439},[],[],{"space":7441,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7443,"publishedVersion":358,"revision":62,"contentType":7445,"locale":29},{"sys":7442},{"type":12,"linkType":13,"id":14},{"sys":7444},{"id":21,"type":12,"linkType":22},{"sys":7446},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7448,"metaTitle":368,"metaDescription":369,"mainTitle":7449,"subtitle":387,"heroImage":7464,"ctaButton":410,"ctaLink":411},[367],{"data":7450,"content":7451,"nodeType":74},{},[7452,7458],{"data":7453,"content":7454,"nodeType":78},{},[7455],{"data":7456,"marks":7457,"value":379,"nodeType":82},{},[],{"data":7459,"content":7460,"nodeType":87},{},[7461],{"data":7462,"marks":7463,"value":386,"nodeType":82},{},[],{"metadata":7465,"sys":7468,"fields":7473},{"tags":7466,"concepts":7467},[],[],{"space":7469,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7471,"publishedVersion":62,"revision":44,"locale":29},{"sys":7470},{"type":12,"linkType":13,"id":14},{"sys":7472},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7474},{"url":402,"details":7475,"fileName":408,"contentType":409},{"size":404,"image":7476},{"width":406,"height":407},{"sys":7478,"fields":7479},{"id":15,"createdAt":17},{"title":31,"slug":343,"articleIntro":31,"category":7480},[7481],{"metadata":7482,"sys":7485,"fields":7492},{"tags":7483,"concepts":7484},[],[],{"space":7486,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7488,"publishedVersion":358,"revision":62,"contentType":7490,"locale":29},{"sys":7487},{"type":12,"linkType":13,"id":14},{"sys":7489},{"id":21,"type":12,"linkType":22},{"sys":7491},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7493,"metaTitle":368,"metaDescription":369,"mainTitle":7494,"subtitle":387,"heroImage":7509,"ctaButton":410,"ctaLink":411},[367],{"data":7495,"content":7496,"nodeType":74},{},[7497,7503],{"data":7498,"content":7499,"nodeType":78},{},[7500],{"data":7501,"marks":7502,"value":379,"nodeType":82},{},[],{"data":7504,"content":7505,"nodeType":87},{},[7506],{"data":7507,"marks":7508,"value":386,"nodeType":82},{},[],{"metadata":7510,"sys":7513,"fields":7518},{"tags":7511,"concepts":7512},[],[],{"space":7514,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7516,"publishedVersion":62,"revision":44,"locale":29},{"sys":7515},{"type":12,"linkType":13,"id":14},{"sys":7517},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7519},{"url":402,"details":7520,"fileName":408,"contentType":409},{"size":404,"image":7521},{"width":406,"height":407},{"sys":7523,"fields":7526},{"id":7524,"createdAt":7525},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":7527,"slug":7528,"articleIntro":7527,"category":7529},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[7530],{"metadata":7531,"sys":7534,"fields":7541},{"tags":7532,"concepts":7533},[],[],{"space":7535,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7537,"publishedVersion":358,"revision":62,"contentType":7539,"locale":29},{"sys":7536},{"type":12,"linkType":13,"id":14},{"sys":7538},{"id":21,"type":12,"linkType":22},{"sys":7540},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7542,"metaTitle":368,"metaDescription":369,"mainTitle":7543,"subtitle":387,"heroImage":7558,"ctaButton":410,"ctaLink":411},[367],{"data":7544,"content":7545,"nodeType":74},{},[7546,7552],{"data":7547,"content":7548,"nodeType":78},{},[7549],{"data":7550,"marks":7551,"value":379,"nodeType":82},{},[],{"data":7553,"content":7554,"nodeType":87},{},[7555],{"data":7556,"marks":7557,"value":386,"nodeType":82},{},[],{"metadata":7559,"sys":7562,"fields":7567},{"tags":7560,"concepts":7561},[],[],{"space":7563,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7565,"publishedVersion":62,"revision":44,"locale":29},{"sys":7564},{"type":12,"linkType":13,"id":14},{"sys":7566},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7568},{"url":402,"details":7569,"fileName":408,"contentType":409},{"size":404,"image":7570},{"width":406,"height":407},{"sys":7572,"fields":7575},{"id":7573,"createdAt":7574},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":7576,"slug":7577,"articleIntro":7576,"category":7578},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[7579],{"metadata":7580,"sys":7583,"fields":7590},{"tags":7581,"concepts":7582},[],[],{"space":7584,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7586,"publishedVersion":358,"revision":62,"contentType":7588,"locale":29},{"sys":7585},{"type":12,"linkType":13,"id":14},{"sys":7587},{"id":21,"type":12,"linkType":22},{"sys":7589},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7591,"metaTitle":368,"metaDescription":369,"mainTitle":7592,"subtitle":387,"heroImage":7607,"ctaButton":410,"ctaLink":411},[367],{"data":7593,"content":7594,"nodeType":74},{},[7595,7601],{"data":7596,"content":7597,"nodeType":78},{},[7598],{"data":7599,"marks":7600,"value":379,"nodeType":82},{},[],{"data":7602,"content":7603,"nodeType":87},{},[7604],{"data":7605,"marks":7606,"value":386,"nodeType":82},{},[],{"metadata":7608,"sys":7611,"fields":7616},{"tags":7609,"concepts":7610},[],[],{"space":7612,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7614,"publishedVersion":62,"revision":44,"locale":29},{"sys":7613},{"type":12,"linkType":13,"id":14},{"sys":7615},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7617},{"url":402,"details":7618,"fileName":408,"contentType":409},{"size":404,"image":7619},{"width":406,"height":407},{"sys":7621,"fields":7624},{"id":7622,"createdAt":7623},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":7625,"slug":7626,"articleIntro":7625,"category":7627},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[7628],{"metadata":7629,"sys":7632,"fields":7639},{"tags":7630,"concepts":7631},[],[],{"space":7633,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7635,"publishedVersion":358,"revision":62,"contentType":7637,"locale":29},{"sys":7634},{"type":12,"linkType":13,"id":14},{"sys":7636},{"id":21,"type":12,"linkType":22},{"sys":7638},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7640,"metaTitle":368,"metaDescription":369,"mainTitle":7641,"subtitle":387,"heroImage":7656,"ctaButton":410,"ctaLink":411},[367],{"data":7642,"content":7643,"nodeType":74},{},[7644,7650],{"data":7645,"content":7646,"nodeType":78},{},[7647],{"data":7648,"marks":7649,"value":379,"nodeType":82},{},[],{"data":7651,"content":7652,"nodeType":87},{},[7653],{"data":7654,"marks":7655,"value":386,"nodeType":82},{},[],{"metadata":7657,"sys":7660,"fields":7665},{"tags":7658,"concepts":7659},[],[],{"space":7661,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7663,"publishedVersion":62,"revision":44,"locale":29},{"sys":7662},{"type":12,"linkType":13,"id":14},{"sys":7664},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7666},{"url":402,"details":7667,"fileName":408,"contentType":409},{"size":404,"image":7668},{"width":406,"height":407},{"sys":7670,"fields":7673},{"id":7671,"createdAt":7672},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":7674,"slug":7675,"articleIntro":7674,"category":7676},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[7677],{"metadata":7678,"sys":7681,"fields":7688},{"tags":7679,"concepts":7680},[],[],{"space":7682,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7684,"publishedVersion":358,"revision":62,"contentType":7686,"locale":29},{"sys":7683},{"type":12,"linkType":13,"id":14},{"sys":7685},{"id":21,"type":12,"linkType":22},{"sys":7687},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7689,"metaTitle":368,"metaDescription":369,"mainTitle":7690,"subtitle":387,"heroImage":7705,"ctaButton":410,"ctaLink":411},[367],{"data":7691,"content":7692,"nodeType":74},{},[7693,7699],{"data":7694,"content":7695,"nodeType":78},{},[7696],{"data":7697,"marks":7698,"value":379,"nodeType":82},{},[],{"data":7700,"content":7701,"nodeType":87},{},[7702],{"data":7703,"marks":7704,"value":386,"nodeType":82},{},[],{"metadata":7706,"sys":7709,"fields":7714},{"tags":7707,"concepts":7708},[],[],{"space":7710,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7712,"publishedVersion":62,"revision":44,"locale":29},{"sys":7711},{"type":12,"linkType":13,"id":14},{"sys":7713},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7715},{"url":402,"details":7716,"fileName":408,"contentType":409},{"size":404,"image":7717},{"width":406,"height":407},{"sys":7719,"fields":7722},{"id":7720,"createdAt":7721},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":7723,"slug":7724,"articleIntro":7723,"category":7725},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[7726],{"metadata":7727,"sys":7730,"fields":7737},{"tags":7728,"concepts":7729},[],[],{"space":7731,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7733,"publishedVersion":358,"revision":62,"contentType":7735,"locale":29},{"sys":7732},{"type":12,"linkType":13,"id":14},{"sys":7734},{"id":21,"type":12,"linkType":22},{"sys":7736},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7738,"metaTitle":368,"metaDescription":369,"mainTitle":7739,"subtitle":387,"heroImage":7754,"ctaButton":410,"ctaLink":411},[367],{"data":7740,"content":7741,"nodeType":74},{},[7742,7748],{"data":7743,"content":7744,"nodeType":78},{},[7745],{"data":7746,"marks":7747,"value":379,"nodeType":82},{},[],{"data":7749,"content":7750,"nodeType":87},{},[7751],{"data":7752,"marks":7753,"value":386,"nodeType":82},{},[],{"metadata":7755,"sys":7758,"fields":7763},{"tags":7756,"concepts":7757},[],[],{"space":7759,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7761,"publishedVersion":62,"revision":44,"locale":29},{"sys":7760},{"type":12,"linkType":13,"id":14},{"sys":7762},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7764},{"url":402,"details":7765,"fileName":408,"contentType":409},{"size":404,"image":7766},{"width":406,"height":407},{"sys":7768,"fields":7771},{"id":7769,"createdAt":7770},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":7772,"slug":7773,"articleIntro":7772,"category":7774},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[7775],{"metadata":7776,"sys":7779,"fields":7786},{"tags":7777,"concepts":7778},[],[],{"space":7780,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7782,"publishedVersion":358,"revision":62,"contentType":7784,"locale":29},{"sys":7781},{"type":12,"linkType":13,"id":14},{"sys":7783},{"id":21,"type":12,"linkType":22},{"sys":7785},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7787,"metaTitle":368,"metaDescription":369,"mainTitle":7788,"subtitle":387,"heroImage":7803,"ctaButton":410,"ctaLink":411},[367],{"data":7789,"content":7790,"nodeType":74},{},[7791,7797],{"data":7792,"content":7793,"nodeType":78},{},[7794],{"data":7795,"marks":7796,"value":379,"nodeType":82},{},[],{"data":7798,"content":7799,"nodeType":87},{},[7800],{"data":7801,"marks":7802,"value":386,"nodeType":82},{},[],{"metadata":7804,"sys":7807,"fields":7812},{"tags":7805,"concepts":7806},[],[],{"space":7808,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7810,"publishedVersion":62,"revision":44,"locale":29},{"sys":7809},{"type":12,"linkType":13,"id":14},{"sys":7811},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7813},{"url":402,"details":7814,"fileName":408,"contentType":409},{"size":404,"image":7815},{"width":406,"height":407},{"sys":7817,"fields":7820},{"id":7818,"createdAt":7819},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":7821,"slug":7822,"articleIntro":7821,"category":7823},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[7824],{"metadata":7825,"sys":7828,"fields":7835},{"tags":7826,"concepts":7827},[],[],{"space":7829,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7831,"publishedVersion":358,"revision":62,"contentType":7833,"locale":29},{"sys":7830},{"type":12,"linkType":13,"id":14},{"sys":7832},{"id":21,"type":12,"linkType":22},{"sys":7834},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7836,"metaTitle":368,"metaDescription":369,"mainTitle":7837,"subtitle":387,"heroImage":7852,"ctaButton":410,"ctaLink":411},[367],{"data":7838,"content":7839,"nodeType":74},{},[7840,7846],{"data":7841,"content":7842,"nodeType":78},{},[7843],{"data":7844,"marks":7845,"value":379,"nodeType":82},{},[],{"data":7847,"content":7848,"nodeType":87},{},[7849],{"data":7850,"marks":7851,"value":386,"nodeType":82},{},[],{"metadata":7853,"sys":7856,"fields":7861},{"tags":7854,"concepts":7855},[],[],{"space":7857,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7859,"publishedVersion":62,"revision":44,"locale":29},{"sys":7858},{"type":12,"linkType":13,"id":14},{"sys":7860},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7862},{"url":402,"details":7863,"fileName":408,"contentType":409},{"size":404,"image":7864},{"width":406,"height":407},{"sys":7866,"fields":7869},{"id":7867,"createdAt":7868},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":7870,"slug":7871,"articleIntro":7870,"category":7872},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[7873],{"metadata":7874,"sys":7877,"fields":7884},{"tags":7875,"concepts":7876},[],[],{"space":7878,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7880,"publishedVersion":358,"revision":62,"contentType":7882,"locale":29},{"sys":7879},{"type":12,"linkType":13,"id":14},{"sys":7881},{"id":21,"type":12,"linkType":22},{"sys":7883},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7885,"metaTitle":368,"metaDescription":369,"mainTitle":7886,"subtitle":387,"heroImage":7901,"ctaButton":410,"ctaLink":411},[367],{"data":7887,"content":7888,"nodeType":74},{},[7889,7895],{"data":7890,"content":7891,"nodeType":78},{},[7892],{"data":7893,"marks":7894,"value":379,"nodeType":82},{},[],{"data":7896,"content":7897,"nodeType":87},{},[7898],{"data":7899,"marks":7900,"value":386,"nodeType":82},{},[],{"metadata":7902,"sys":7905,"fields":7910},{"tags":7903,"concepts":7904},[],[],{"space":7906,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7908,"publishedVersion":62,"revision":44,"locale":29},{"sys":7907},{"type":12,"linkType":13,"id":14},{"sys":7909},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7911},{"url":402,"details":7912,"fileName":408,"contentType":409},{"size":404,"image":7913},{"width":406,"height":407},{"sys":7915,"fields":7918},{"id":7916,"createdAt":7917},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":7919,"slug":7920,"articleIntro":-1,"category":7921},"Compte 66 - Charges financières","compte-66-charges-financieres",[7922],{"metadata":7923,"sys":7926,"fields":7933},{"tags":7924,"concepts":7925},[],[],{"space":7927,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7929,"publishedVersion":358,"revision":62,"contentType":7931,"locale":29},{"sys":7928},{"type":12,"linkType":13,"id":14},{"sys":7930},{"id":21,"type":12,"linkType":22},{"sys":7932},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7934,"metaTitle":368,"metaDescription":369,"mainTitle":7935,"subtitle":387,"heroImage":7950,"ctaButton":410,"ctaLink":411},[367],{"data":7936,"content":7937,"nodeType":74},{},[7938,7944],{"data":7939,"content":7940,"nodeType":78},{},[7941],{"data":7942,"marks":7943,"value":379,"nodeType":82},{},[],{"data":7945,"content":7946,"nodeType":87},{},[7947],{"data":7948,"marks":7949,"value":386,"nodeType":82},{},[],{"metadata":7951,"sys":7954,"fields":7959},{"tags":7952,"concepts":7953},[],[],{"space":7955,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":7957,"publishedVersion":62,"revision":44,"locale":29},{"sys":7956},{"type":12,"linkType":13,"id":14},{"sys":7958},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":7960},{"url":402,"details":7961,"fileName":408,"contentType":409},{"size":404,"image":7962},{"width":406,"height":407},{"sys":7964,"fields":7967},{"id":7965,"createdAt":7966},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":7968,"slug":7969,"articleIntro":7968,"category":7970},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[7971],{"metadata":7972,"sys":7975,"fields":7982},{"tags":7973,"concepts":7974},[],[],{"space":7976,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":7978,"publishedVersion":358,"revision":62,"contentType":7980,"locale":29},{"sys":7977},{"type":12,"linkType":13,"id":14},{"sys":7979},{"id":21,"type":12,"linkType":22},{"sys":7981},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":7983,"metaTitle":368,"metaDescription":369,"mainTitle":7984,"subtitle":387,"heroImage":7999,"ctaButton":410,"ctaLink":411},[367],{"data":7985,"content":7986,"nodeType":74},{},[7987,7993],{"data":7988,"content":7989,"nodeType":78},{},[7990],{"data":7991,"marks":7992,"value":379,"nodeType":82},{},[],{"data":7994,"content":7995,"nodeType":87},{},[7996],{"data":7997,"marks":7998,"value":386,"nodeType":82},{},[],{"metadata":8000,"sys":8003,"fields":8008},{"tags":8001,"concepts":8002},[],[],{"space":8004,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8006,"publishedVersion":62,"revision":44,"locale":29},{"sys":8005},{"type":12,"linkType":13,"id":14},{"sys":8007},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8009},{"url":402,"details":8010,"fileName":408,"contentType":409},{"size":404,"image":8011},{"width":406,"height":407},{"sys":8013,"fields":8016},{"id":8014,"createdAt":8015},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":8017,"slug":8018,"articleIntro":8017,"category":8019},"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",[8020],{"metadata":8021,"sys":8024,"fields":8031},{"tags":8022,"concepts":8023},[],[],{"space":8025,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8027,"publishedVersion":358,"revision":62,"contentType":8029,"locale":29},{"sys":8026},{"type":12,"linkType":13,"id":14},{"sys":8028},{"id":21,"type":12,"linkType":22},{"sys":8030},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8032,"metaTitle":368,"metaDescription":369,"mainTitle":8033,"subtitle":387,"heroImage":8048,"ctaButton":410,"ctaLink":411},[367],{"data":8034,"content":8035,"nodeType":74},{},[8036,8042],{"data":8037,"content":8038,"nodeType":78},{},[8039],{"data":8040,"marks":8041,"value":379,"nodeType":82},{},[],{"data":8043,"content":8044,"nodeType":87},{},[8045],{"data":8046,"marks":8047,"value":386,"nodeType":82},{},[],{"metadata":8049,"sys":8052,"fields":8057},{"tags":8050,"concepts":8051},[],[],{"space":8053,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8055,"publishedVersion":62,"revision":44,"locale":29},{"sys":8054},{"type":12,"linkType":13,"id":14},{"sys":8056},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8058},{"url":402,"details":8059,"fileName":408,"contentType":409},{"size":404,"image":8060},{"width":406,"height":407},{"sys":8062,"fields":8065},{"id":8063,"createdAt":8064},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":8066,"slug":8067,"articleIntro":8066,"category":8068},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[8069],{"metadata":8070,"sys":8073,"fields":8080},{"tags":8071,"concepts":8072},[],[],{"space":8074,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8076,"publishedVersion":358,"revision":62,"contentType":8078,"locale":29},{"sys":8075},{"type":12,"linkType":13,"id":14},{"sys":8077},{"id":21,"type":12,"linkType":22},{"sys":8079},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8081,"metaTitle":368,"metaDescription":369,"mainTitle":8082,"subtitle":387,"heroImage":8097,"ctaButton":410,"ctaLink":411},[367],{"data":8083,"content":8084,"nodeType":74},{},[8085,8091],{"data":8086,"content":8087,"nodeType":78},{},[8088],{"data":8089,"marks":8090,"value":379,"nodeType":82},{},[],{"data":8092,"content":8093,"nodeType":87},{},[8094],{"data":8095,"marks":8096,"value":386,"nodeType":82},{},[],{"metadata":8098,"sys":8101,"fields":8106},{"tags":8099,"concepts":8100},[],[],{"space":8102,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8104,"publishedVersion":62,"revision":44,"locale":29},{"sys":8103},{"type":12,"linkType":13,"id":14},{"sys":8105},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8107},{"url":402,"details":8108,"fileName":408,"contentType":409},{"size":404,"image":8109},{"width":406,"height":407},{"sys":8111,"fields":8114},{"id":8112,"createdAt":8113},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":8115,"slug":8116,"articleIntro":8115,"category":8117},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[8118],{"metadata":8119,"sys":8122,"fields":8129},{"tags":8120,"concepts":8121},[],[],{"space":8123,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8125,"publishedVersion":358,"revision":62,"contentType":8127,"locale":29},{"sys":8124},{"type":12,"linkType":13,"id":14},{"sys":8126},{"id":21,"type":12,"linkType":22},{"sys":8128},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8130,"metaTitle":368,"metaDescription":369,"mainTitle":8131,"subtitle":387,"heroImage":8146,"ctaButton":410,"ctaLink":411},[367],{"data":8132,"content":8133,"nodeType":74},{},[8134,8140],{"data":8135,"content":8136,"nodeType":78},{},[8137],{"data":8138,"marks":8139,"value":379,"nodeType":82},{},[],{"data":8141,"content":8142,"nodeType":87},{},[8143],{"data":8144,"marks":8145,"value":386,"nodeType":82},{},[],{"metadata":8147,"sys":8150,"fields":8155},{"tags":8148,"concepts":8149},[],[],{"space":8151,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8153,"publishedVersion":62,"revision":44,"locale":29},{"sys":8152},{"type":12,"linkType":13,"id":14},{"sys":8154},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8156},{"url":402,"details":8157,"fileName":408,"contentType":409},{"size":404,"image":8158},{"width":406,"height":407},{"sys":8160,"fields":8163},{"id":8161,"createdAt":8162},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":8164,"slug":8165,"articleIntro":-1,"category":8166},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[8167],{"metadata":8168,"sys":8171,"fields":8178},{"tags":8169,"concepts":8170},[],[],{"space":8172,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8174,"publishedVersion":358,"revision":62,"contentType":8176,"locale":29},{"sys":8173},{"type":12,"linkType":13,"id":14},{"sys":8175},{"id":21,"type":12,"linkType":22},{"sys":8177},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8179,"metaTitle":368,"metaDescription":369,"mainTitle":8180,"subtitle":387,"heroImage":8195,"ctaButton":410,"ctaLink":411},[367],{"data":8181,"content":8182,"nodeType":74},{},[8183,8189],{"data":8184,"content":8185,"nodeType":78},{},[8186],{"data":8187,"marks":8188,"value":379,"nodeType":82},{},[],{"data":8190,"content":8191,"nodeType":87},{},[8192],{"data":8193,"marks":8194,"value":386,"nodeType":82},{},[],{"metadata":8196,"sys":8199,"fields":8204},{"tags":8197,"concepts":8198},[],[],{"space":8200,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8202,"publishedVersion":62,"revision":44,"locale":29},{"sys":8201},{"type":12,"linkType":13,"id":14},{"sys":8203},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8205},{"url":402,"details":8206,"fileName":408,"contentType":409},{"size":404,"image":8207},{"width":406,"height":407},{"sys":8209,"fields":8212},{"id":8210,"createdAt":8211},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":8213,"slug":8214,"articleIntro":-1,"category":8215},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[8216],{"metadata":8217,"sys":8220,"fields":8227},{"tags":8218,"concepts":8219},[],[],{"space":8221,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8223,"publishedVersion":358,"revision":62,"contentType":8225,"locale":29},{"sys":8222},{"type":12,"linkType":13,"id":14},{"sys":8224},{"id":21,"type":12,"linkType":22},{"sys":8226},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8228,"metaTitle":368,"metaDescription":369,"mainTitle":8229,"subtitle":387,"heroImage":8244,"ctaButton":410,"ctaLink":411},[367],{"data":8230,"content":8231,"nodeType":74},{},[8232,8238],{"data":8233,"content":8234,"nodeType":78},{},[8235],{"data":8236,"marks":8237,"value":379,"nodeType":82},{},[],{"data":8239,"content":8240,"nodeType":87},{},[8241],{"data":8242,"marks":8243,"value":386,"nodeType":82},{},[],{"metadata":8245,"sys":8248,"fields":8253},{"tags":8246,"concepts":8247},[],[],{"space":8249,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8251,"publishedVersion":62,"revision":44,"locale":29},{"sys":8250},{"type":12,"linkType":13,"id":14},{"sys":8252},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8254},{"url":402,"details":8255,"fileName":408,"contentType":409},{"size":404,"image":8256},{"width":406,"height":407},{"sys":8258,"fields":8261},{"id":8259,"createdAt":8260},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":8262,"slug":8263,"articleIntro":-1,"category":8264},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[8265],{"metadata":8266,"sys":8269,"fields":8276},{"tags":8267,"concepts":8268},[],[],{"space":8270,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8272,"publishedVersion":358,"revision":62,"contentType":8274,"locale":29},{"sys":8271},{"type":12,"linkType":13,"id":14},{"sys":8273},{"id":21,"type":12,"linkType":22},{"sys":8275},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8277,"metaTitle":368,"metaDescription":369,"mainTitle":8278,"subtitle":387,"heroImage":8293,"ctaButton":410,"ctaLink":411},[367],{"data":8279,"content":8280,"nodeType":74},{},[8281,8287],{"data":8282,"content":8283,"nodeType":78},{},[8284],{"data":8285,"marks":8286,"value":379,"nodeType":82},{},[],{"data":8288,"content":8289,"nodeType":87},{},[8290],{"data":8291,"marks":8292,"value":386,"nodeType":82},{},[],{"metadata":8294,"sys":8297,"fields":8302},{"tags":8295,"concepts":8296},[],[],{"space":8298,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8300,"publishedVersion":62,"revision":44,"locale":29},{"sys":8299},{"type":12,"linkType":13,"id":14},{"sys":8301},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8303},{"url":402,"details":8304,"fileName":408,"contentType":409},{"size":404,"image":8305},{"width":406,"height":407},{"sys":8307,"fields":8310},{"id":8308,"createdAt":8309},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":8311,"slug":8312,"articleIntro":8311,"category":8313},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[8314],{"metadata":8315,"sys":8318,"fields":8325},{"tags":8316,"concepts":8317},[],[],{"space":8319,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8321,"publishedVersion":358,"revision":62,"contentType":8323,"locale":29},{"sys":8320},{"type":12,"linkType":13,"id":14},{"sys":8322},{"id":21,"type":12,"linkType":22},{"sys":8324},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8326,"metaTitle":368,"metaDescription":369,"mainTitle":8327,"subtitle":387,"heroImage":8342,"ctaButton":410,"ctaLink":411},[367],{"data":8328,"content":8329,"nodeType":74},{},[8330,8336],{"data":8331,"content":8332,"nodeType":78},{},[8333],{"data":8334,"marks":8335,"value":379,"nodeType":82},{},[],{"data":8337,"content":8338,"nodeType":87},{},[8339],{"data":8340,"marks":8341,"value":386,"nodeType":82},{},[],{"metadata":8343,"sys":8346,"fields":8351},{"tags":8344,"concepts":8345},[],[],{"space":8347,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8349,"publishedVersion":62,"revision":44,"locale":29},{"sys":8348},{"type":12,"linkType":13,"id":14},{"sys":8350},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8352},{"url":402,"details":8353,"fileName":408,"contentType":409},{"size":404,"image":8354},{"width":406,"height":407},{"sys":8356,"fields":8359},{"id":8357,"createdAt":8358},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":8360,"slug":8361,"articleIntro":8360,"category":8362},"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",[8363],{"metadata":8364,"sys":8367,"fields":8374},{"tags":8365,"concepts":8366},[],[],{"space":8368,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8370,"publishedVersion":358,"revision":62,"contentType":8372,"locale":29},{"sys":8369},{"type":12,"linkType":13,"id":14},{"sys":8371},{"id":21,"type":12,"linkType":22},{"sys":8373},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8375,"metaTitle":368,"metaDescription":369,"mainTitle":8376,"subtitle":387,"heroImage":8391,"ctaButton":410,"ctaLink":411},[367],{"data":8377,"content":8378,"nodeType":74},{},[8379,8385],{"data":8380,"content":8381,"nodeType":78},{},[8382],{"data":8383,"marks":8384,"value":379,"nodeType":82},{},[],{"data":8386,"content":8387,"nodeType":87},{},[8388],{"data":8389,"marks":8390,"value":386,"nodeType":82},{},[],{"metadata":8392,"sys":8395,"fields":8400},{"tags":8393,"concepts":8394},[],[],{"space":8396,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8398,"publishedVersion":62,"revision":44,"locale":29},{"sys":8397},{"type":12,"linkType":13,"id":14},{"sys":8399},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8401},{"url":402,"details":8402,"fileName":408,"contentType":409},{"size":404,"image":8403},{"width":406,"height":407},{"sys":8405,"fields":8408},{"id":8406,"createdAt":8407},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":8409,"slug":8410,"articleIntro":8409,"category":8411},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[8412],{"metadata":8413,"sys":8416,"fields":8423},{"tags":8414,"concepts":8415},[],[],{"space":8417,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8419,"publishedVersion":358,"revision":62,"contentType":8421,"locale":29},{"sys":8418},{"type":12,"linkType":13,"id":14},{"sys":8420},{"id":21,"type":12,"linkType":22},{"sys":8422},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8424,"metaTitle":368,"metaDescription":369,"mainTitle":8425,"subtitle":387,"heroImage":8440,"ctaButton":410,"ctaLink":411},[367],{"data":8426,"content":8427,"nodeType":74},{},[8428,8434],{"data":8429,"content":8430,"nodeType":78},{},[8431],{"data":8432,"marks":8433,"value":379,"nodeType":82},{},[],{"data":8435,"content":8436,"nodeType":87},{},[8437],{"data":8438,"marks":8439,"value":386,"nodeType":82},{},[],{"metadata":8441,"sys":8444,"fields":8449},{"tags":8442,"concepts":8443},[],[],{"space":8445,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8447,"publishedVersion":62,"revision":44,"locale":29},{"sys":8446},{"type":12,"linkType":13,"id":14},{"sys":8448},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8450},{"url":402,"details":8451,"fileName":408,"contentType":409},{"size":404,"image":8452},{"width":406,"height":407},{"sys":8454,"fields":8457},{"id":8455,"createdAt":8456},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":8458,"slug":8459,"articleIntro":8458,"category":8460},"2611 - Actions","compte-2611-actions",[8461],{"metadata":8462,"sys":8465,"fields":8472},{"tags":8463,"concepts":8464},[],[],{"space":8466,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8468,"publishedVersion":358,"revision":62,"contentType":8470,"locale":29},{"sys":8467},{"type":12,"linkType":13,"id":14},{"sys":8469},{"id":21,"type":12,"linkType":22},{"sys":8471},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8473,"metaTitle":368,"metaDescription":369,"mainTitle":8474,"subtitle":387,"heroImage":8489,"ctaButton":410,"ctaLink":411},[367],{"data":8475,"content":8476,"nodeType":74},{},[8477,8483],{"data":8478,"content":8479,"nodeType":78},{},[8480],{"data":8481,"marks":8482,"value":379,"nodeType":82},{},[],{"data":8484,"content":8485,"nodeType":87},{},[8486],{"data":8487,"marks":8488,"value":386,"nodeType":82},{},[],{"metadata":8490,"sys":8493,"fields":8498},{"tags":8491,"concepts":8492},[],[],{"space":8494,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8496,"publishedVersion":62,"revision":44,"locale":29},{"sys":8495},{"type":12,"linkType":13,"id":14},{"sys":8497},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8499},{"url":402,"details":8500,"fileName":408,"contentType":409},{"size":404,"image":8501},{"width":406,"height":407},{"sys":8503,"fields":8506},{"id":8504,"createdAt":8505},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":8507,"slug":8508,"articleIntro":8507,"category":8509},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[8510],{"metadata":8511,"sys":8514,"fields":8521},{"tags":8512,"concepts":8513},[],[],{"space":8515,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8517,"publishedVersion":358,"revision":62,"contentType":8519,"locale":29},{"sys":8516},{"type":12,"linkType":13,"id":14},{"sys":8518},{"id":21,"type":12,"linkType":22},{"sys":8520},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8522,"metaTitle":368,"metaDescription":369,"mainTitle":8523,"subtitle":387,"heroImage":8538,"ctaButton":410,"ctaLink":411},[367],{"data":8524,"content":8525,"nodeType":74},{},[8526,8532],{"data":8527,"content":8528,"nodeType":78},{},[8529],{"data":8530,"marks":8531,"value":379,"nodeType":82},{},[],{"data":8533,"content":8534,"nodeType":87},{},[8535],{"data":8536,"marks":8537,"value":386,"nodeType":82},{},[],{"metadata":8539,"sys":8542,"fields":8547},{"tags":8540,"concepts":8541},[],[],{"space":8543,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8545,"publishedVersion":62,"revision":44,"locale":29},{"sys":8544},{"type":12,"linkType":13,"id":14},{"sys":8546},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8548},{"url":402,"details":8549,"fileName":408,"contentType":409},{"size":404,"image":8550},{"width":406,"height":407},{"sys":8552,"fields":8555},{"id":8553,"createdAt":8554},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":8556,"slug":8557,"articleIntro":-1,"category":8558},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[8559],{"metadata":8560,"sys":8563,"fields":8570},{"tags":8561,"concepts":8562},[],[],{"space":8564,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8566,"publishedVersion":358,"revision":62,"contentType":8568,"locale":29},{"sys":8565},{"type":12,"linkType":13,"id":14},{"sys":8567},{"id":21,"type":12,"linkType":22},{"sys":8569},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8571,"metaTitle":368,"metaDescription":369,"mainTitle":8572,"subtitle":387,"heroImage":8587,"ctaButton":410,"ctaLink":411},[367],{"data":8573,"content":8574,"nodeType":74},{},[8575,8581],{"data":8576,"content":8577,"nodeType":78},{},[8578],{"data":8579,"marks":8580,"value":379,"nodeType":82},{},[],{"data":8582,"content":8583,"nodeType":87},{},[8584],{"data":8585,"marks":8586,"value":386,"nodeType":82},{},[],{"metadata":8588,"sys":8591,"fields":8596},{"tags":8589,"concepts":8590},[],[],{"space":8592,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8594,"publishedVersion":62,"revision":44,"locale":29},{"sys":8593},{"type":12,"linkType":13,"id":14},{"sys":8595},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8597},{"url":402,"details":8598,"fileName":408,"contentType":409},{"size":404,"image":8599},{"width":406,"height":407},{"sys":8601,"fields":8604},{"id":8602,"createdAt":8603},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":8605,"slug":8606,"articleIntro":8605,"category":8607},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[8608],{"metadata":8609,"sys":8612,"fields":8619},{"tags":8610,"concepts":8611},[],[],{"space":8613,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8615,"publishedVersion":358,"revision":62,"contentType":8617,"locale":29},{"sys":8614},{"type":12,"linkType":13,"id":14},{"sys":8616},{"id":21,"type":12,"linkType":22},{"sys":8618},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8620,"metaTitle":368,"metaDescription":369,"mainTitle":8621,"subtitle":387,"heroImage":8636,"ctaButton":410,"ctaLink":411},[367],{"data":8622,"content":8623,"nodeType":74},{},[8624,8630],{"data":8625,"content":8626,"nodeType":78},{},[8627],{"data":8628,"marks":8629,"value":379,"nodeType":82},{},[],{"data":8631,"content":8632,"nodeType":87},{},[8633],{"data":8634,"marks":8635,"value":386,"nodeType":82},{},[],{"metadata":8637,"sys":8640,"fields":8645},{"tags":8638,"concepts":8639},[],[],{"space":8641,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8643,"publishedVersion":62,"revision":44,"locale":29},{"sys":8642},{"type":12,"linkType":13,"id":14},{"sys":8644},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8646},{"url":402,"details":8647,"fileName":408,"contentType":409},{"size":404,"image":8648},{"width":406,"height":407},{"sys":8650,"fields":8653},{"id":8651,"createdAt":8652},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":8654,"slug":8655,"articleIntro":8654,"category":8656},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[8657],{"metadata":8658,"sys":8661,"fields":8668},{"tags":8659,"concepts":8660},[],[],{"space":8662,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8664,"publishedVersion":358,"revision":62,"contentType":8666,"locale":29},{"sys":8663},{"type":12,"linkType":13,"id":14},{"sys":8665},{"id":21,"type":12,"linkType":22},{"sys":8667},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8669,"metaTitle":368,"metaDescription":369,"mainTitle":8670,"subtitle":387,"heroImage":8685,"ctaButton":410,"ctaLink":411},[367],{"data":8671,"content":8672,"nodeType":74},{},[8673,8679],{"data":8674,"content":8675,"nodeType":78},{},[8676],{"data":8677,"marks":8678,"value":379,"nodeType":82},{},[],{"data":8680,"content":8681,"nodeType":87},{},[8682],{"data":8683,"marks":8684,"value":386,"nodeType":82},{},[],{"metadata":8686,"sys":8689,"fields":8694},{"tags":8687,"concepts":8688},[],[],{"space":8690,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8692,"publishedVersion":62,"revision":44,"locale":29},{"sys":8691},{"type":12,"linkType":13,"id":14},{"sys":8693},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8695},{"url":402,"details":8696,"fileName":408,"contentType":409},{"size":404,"image":8697},{"width":406,"height":407},{"sys":8699,"fields":8702},{"id":8700,"createdAt":8701},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":8703,"slug":8704,"articleIntro":8703,"category":8705},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[8706],{"metadata":8707,"sys":8710,"fields":8717},{"tags":8708,"concepts":8709},[],[],{"space":8711,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8713,"publishedVersion":358,"revision":62,"contentType":8715,"locale":29},{"sys":8712},{"type":12,"linkType":13,"id":14},{"sys":8714},{"id":21,"type":12,"linkType":22},{"sys":8716},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8718,"metaTitle":368,"metaDescription":369,"mainTitle":8719,"subtitle":387,"heroImage":8734,"ctaButton":410,"ctaLink":411},[367],{"data":8720,"content":8721,"nodeType":74},{},[8722,8728],{"data":8723,"content":8724,"nodeType":78},{},[8725],{"data":8726,"marks":8727,"value":379,"nodeType":82},{},[],{"data":8729,"content":8730,"nodeType":87},{},[8731],{"data":8732,"marks":8733,"value":386,"nodeType":82},{},[],{"metadata":8735,"sys":8738,"fields":8743},{"tags":8736,"concepts":8737},[],[],{"space":8739,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8741,"publishedVersion":62,"revision":44,"locale":29},{"sys":8740},{"type":12,"linkType":13,"id":14},{"sys":8742},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8744},{"url":402,"details":8745,"fileName":408,"contentType":409},{"size":404,"image":8746},{"width":406,"height":407},{"sys":8748,"fields":8751},{"id":8749,"createdAt":8750},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":8752,"slug":8753,"articleIntro":8752,"category":8754},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[8755],{"metadata":8756,"sys":8759,"fields":8766},{"tags":8757,"concepts":8758},[],[],{"space":8760,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8762,"publishedVersion":358,"revision":62,"contentType":8764,"locale":29},{"sys":8761},{"type":12,"linkType":13,"id":14},{"sys":8763},{"id":21,"type":12,"linkType":22},{"sys":8765},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8767,"metaTitle":368,"metaDescription":369,"mainTitle":8768,"subtitle":387,"heroImage":8783,"ctaButton":410,"ctaLink":411},[367],{"data":8769,"content":8770,"nodeType":74},{},[8771,8777],{"data":8772,"content":8773,"nodeType":78},{},[8774],{"data":8775,"marks":8776,"value":379,"nodeType":82},{},[],{"data":8778,"content":8779,"nodeType":87},{},[8780],{"data":8781,"marks":8782,"value":386,"nodeType":82},{},[],{"metadata":8784,"sys":8787,"fields":8792},{"tags":8785,"concepts":8786},[],[],{"space":8788,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8790,"publishedVersion":62,"revision":44,"locale":29},{"sys":8789},{"type":12,"linkType":13,"id":14},{"sys":8791},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8793},{"url":402,"details":8794,"fileName":408,"contentType":409},{"size":404,"image":8795},{"width":406,"height":407},{"sys":8797,"fields":8800},{"id":8798,"createdAt":8799},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":8801,"slug":8802,"articleIntro":8801,"category":8803},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[8804],{"metadata":8805,"sys":8808,"fields":8815},{"tags":8806,"concepts":8807},[],[],{"space":8809,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8811,"publishedVersion":358,"revision":62,"contentType":8813,"locale":29},{"sys":8810},{"type":12,"linkType":13,"id":14},{"sys":8812},{"id":21,"type":12,"linkType":22},{"sys":8814},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8816,"metaTitle":368,"metaDescription":369,"mainTitle":8817,"subtitle":387,"heroImage":8832,"ctaButton":410,"ctaLink":411},[367],{"data":8818,"content":8819,"nodeType":74},{},[8820,8826],{"data":8821,"content":8822,"nodeType":78},{},[8823],{"data":8824,"marks":8825,"value":379,"nodeType":82},{},[],{"data":8827,"content":8828,"nodeType":87},{},[8829],{"data":8830,"marks":8831,"value":386,"nodeType":82},{},[],{"metadata":8833,"sys":8836,"fields":8841},{"tags":8834,"concepts":8835},[],[],{"space":8837,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8839,"publishedVersion":62,"revision":44,"locale":29},{"sys":8838},{"type":12,"linkType":13,"id":14},{"sys":8840},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8842},{"url":402,"details":8843,"fileName":408,"contentType":409},{"size":404,"image":8844},{"width":406,"height":407},{"sys":8846,"fields":8849},{"id":8847,"createdAt":8848},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":8850,"slug":8851,"articleIntro":-1,"category":8852},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[8853],{"metadata":8854,"sys":8857,"fields":8864},{"tags":8855,"concepts":8856},[],[],{"space":8858,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8860,"publishedVersion":358,"revision":62,"contentType":8862,"locale":29},{"sys":8859},{"type":12,"linkType":13,"id":14},{"sys":8861},{"id":21,"type":12,"linkType":22},{"sys":8863},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8865,"metaTitle":368,"metaDescription":369,"mainTitle":8866,"subtitle":387,"heroImage":8881,"ctaButton":410,"ctaLink":411},[367],{"data":8867,"content":8868,"nodeType":74},{},[8869,8875],{"data":8870,"content":8871,"nodeType":78},{},[8872],{"data":8873,"marks":8874,"value":379,"nodeType":82},{},[],{"data":8876,"content":8877,"nodeType":87},{},[8878],{"data":8879,"marks":8880,"value":386,"nodeType":82},{},[],{"metadata":8882,"sys":8885,"fields":8890},{"tags":8883,"concepts":8884},[],[],{"space":8886,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8888,"publishedVersion":62,"revision":44,"locale":29},{"sys":8887},{"type":12,"linkType":13,"id":14},{"sys":8889},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8891},{"url":402,"details":8892,"fileName":408,"contentType":409},{"size":404,"image":8893},{"width":406,"height":407},{"sys":8895,"fields":8898},{"id":8896,"createdAt":8897},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":8899,"slug":8900,"articleIntro":8899,"category":8901},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[8902],{"metadata":8903,"sys":8906,"fields":8913},{"tags":8904,"concepts":8905},[],[],{"space":8907,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8909,"publishedVersion":358,"revision":62,"contentType":8911,"locale":29},{"sys":8908},{"type":12,"linkType":13,"id":14},{"sys":8910},{"id":21,"type":12,"linkType":22},{"sys":8912},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8914,"metaTitle":368,"metaDescription":369,"mainTitle":8915,"subtitle":387,"heroImage":8930,"ctaButton":410,"ctaLink":411},[367],{"data":8916,"content":8917,"nodeType":74},{},[8918,8924],{"data":8919,"content":8920,"nodeType":78},{},[8921],{"data":8922,"marks":8923,"value":379,"nodeType":82},{},[],{"data":8925,"content":8926,"nodeType":87},{},[8927],{"data":8928,"marks":8929,"value":386,"nodeType":82},{},[],{"metadata":8931,"sys":8934,"fields":8939},{"tags":8932,"concepts":8933},[],[],{"space":8935,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8937,"publishedVersion":62,"revision":44,"locale":29},{"sys":8936},{"type":12,"linkType":13,"id":14},{"sys":8938},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8940},{"url":402,"details":8941,"fileName":408,"contentType":409},{"size":404,"image":8942},{"width":406,"height":407},{"sys":8944,"fields":8947},{"id":8945,"createdAt":8946},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":8948,"slug":8949,"articleIntro":8948,"category":8950},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[8951],{"metadata":8952,"sys":8955,"fields":8962},{"tags":8953,"concepts":8954},[],[],{"space":8956,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":8958,"publishedVersion":358,"revision":62,"contentType":8960,"locale":29},{"sys":8957},{"type":12,"linkType":13,"id":14},{"sys":8959},{"id":21,"type":12,"linkType":22},{"sys":8961},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":8963,"metaTitle":368,"metaDescription":369,"mainTitle":8964,"subtitle":387,"heroImage":8979,"ctaButton":410,"ctaLink":411},[367],{"data":8965,"content":8966,"nodeType":74},{},[8967,8973],{"data":8968,"content":8969,"nodeType":78},{},[8970],{"data":8971,"marks":8972,"value":379,"nodeType":82},{},[],{"data":8974,"content":8975,"nodeType":87},{},[8976],{"data":8977,"marks":8978,"value":386,"nodeType":82},{},[],{"metadata":8980,"sys":8983,"fields":8988},{"tags":8981,"concepts":8982},[],[],{"space":8984,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":8986,"publishedVersion":62,"revision":44,"locale":29},{"sys":8985},{"type":12,"linkType":13,"id":14},{"sys":8987},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":8989},{"url":402,"details":8990,"fileName":408,"contentType":409},{"size":404,"image":8991},{"width":406,"height":407},{"sys":8993,"fields":8996},{"id":8994,"createdAt":8995},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":8997,"slug":8998,"articleIntro":-1,"category":8999},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[9000],{"metadata":9001,"sys":9004,"fields":9011},{"tags":9002,"concepts":9003},[],[],{"space":9005,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9007,"publishedVersion":358,"revision":62,"contentType":9009,"locale":29},{"sys":9006},{"type":12,"linkType":13,"id":14},{"sys":9008},{"id":21,"type":12,"linkType":22},{"sys":9010},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9012,"metaTitle":368,"metaDescription":369,"mainTitle":9013,"subtitle":387,"heroImage":9028,"ctaButton":410,"ctaLink":411},[367],{"data":9014,"content":9015,"nodeType":74},{},[9016,9022],{"data":9017,"content":9018,"nodeType":78},{},[9019],{"data":9020,"marks":9021,"value":379,"nodeType":82},{},[],{"data":9023,"content":9024,"nodeType":87},{},[9025],{"data":9026,"marks":9027,"value":386,"nodeType":82},{},[],{"metadata":9029,"sys":9032,"fields":9037},{"tags":9030,"concepts":9031},[],[],{"space":9033,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9035,"publishedVersion":62,"revision":44,"locale":29},{"sys":9034},{"type":12,"linkType":13,"id":14},{"sys":9036},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9038},{"url":402,"details":9039,"fileName":408,"contentType":409},{"size":404,"image":9040},{"width":406,"height":407},{"sys":9042,"fields":9045},{"id":9043,"createdAt":9044},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":9046,"slug":9047,"articleIntro":9046,"category":9048},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[9049],{"metadata":9050,"sys":9053,"fields":9060},{"tags":9051,"concepts":9052},[],[],{"space":9054,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9056,"publishedVersion":358,"revision":62,"contentType":9058,"locale":29},{"sys":9055},{"type":12,"linkType":13,"id":14},{"sys":9057},{"id":21,"type":12,"linkType":22},{"sys":9059},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9061,"metaTitle":368,"metaDescription":369,"mainTitle":9062,"subtitle":387,"heroImage":9077,"ctaButton":410,"ctaLink":411},[367],{"data":9063,"content":9064,"nodeType":74},{},[9065,9071],{"data":9066,"content":9067,"nodeType":78},{},[9068],{"data":9069,"marks":9070,"value":379,"nodeType":82},{},[],{"data":9072,"content":9073,"nodeType":87},{},[9074],{"data":9075,"marks":9076,"value":386,"nodeType":82},{},[],{"metadata":9078,"sys":9081,"fields":9086},{"tags":9079,"concepts":9080},[],[],{"space":9082,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9084,"publishedVersion":62,"revision":44,"locale":29},{"sys":9083},{"type":12,"linkType":13,"id":14},{"sys":9085},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9087},{"url":402,"details":9088,"fileName":408,"contentType":409},{"size":404,"image":9089},{"width":406,"height":407},{"sys":9091,"fields":9094},{"id":9092,"createdAt":9093},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":9095,"slug":9096,"articleIntro":9095,"category":9097},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[9098],{"metadata":9099,"sys":9102,"fields":9109},{"tags":9100,"concepts":9101},[],[],{"space":9103,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9105,"publishedVersion":358,"revision":62,"contentType":9107,"locale":29},{"sys":9104},{"type":12,"linkType":13,"id":14},{"sys":9106},{"id":21,"type":12,"linkType":22},{"sys":9108},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9110,"metaTitle":368,"metaDescription":369,"mainTitle":9111,"subtitle":387,"heroImage":9126,"ctaButton":410,"ctaLink":411},[367],{"data":9112,"content":9113,"nodeType":74},{},[9114,9120],{"data":9115,"content":9116,"nodeType":78},{},[9117],{"data":9118,"marks":9119,"value":379,"nodeType":82},{},[],{"data":9121,"content":9122,"nodeType":87},{},[9123],{"data":9124,"marks":9125,"value":386,"nodeType":82},{},[],{"metadata":9127,"sys":9130,"fields":9135},{"tags":9128,"concepts":9129},[],[],{"space":9131,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9133,"publishedVersion":62,"revision":44,"locale":29},{"sys":9132},{"type":12,"linkType":13,"id":14},{"sys":9134},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9136},{"url":402,"details":9137,"fileName":408,"contentType":409},{"size":404,"image":9138},{"width":406,"height":407},{"sys":9140,"fields":9143},{"id":9141,"createdAt":9142},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":9144,"slug":9145,"articleIntro":-1,"category":9146},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[9147],{"metadata":9148,"sys":9151,"fields":9158},{"tags":9149,"concepts":9150},[],[],{"space":9152,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9154,"publishedVersion":358,"revision":62,"contentType":9156,"locale":29},{"sys":9153},{"type":12,"linkType":13,"id":14},{"sys":9155},{"id":21,"type":12,"linkType":22},{"sys":9157},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9159,"metaTitle":368,"metaDescription":369,"mainTitle":9160,"subtitle":387,"heroImage":9175,"ctaButton":410,"ctaLink":411},[367],{"data":9161,"content":9162,"nodeType":74},{},[9163,9169],{"data":9164,"content":9165,"nodeType":78},{},[9166],{"data":9167,"marks":9168,"value":379,"nodeType":82},{},[],{"data":9170,"content":9171,"nodeType":87},{},[9172],{"data":9173,"marks":9174,"value":386,"nodeType":82},{},[],{"metadata":9176,"sys":9179,"fields":9184},{"tags":9177,"concepts":9178},[],[],{"space":9180,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9182,"publishedVersion":62,"revision":44,"locale":29},{"sys":9181},{"type":12,"linkType":13,"id":14},{"sys":9183},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9185},{"url":402,"details":9186,"fileName":408,"contentType":409},{"size":404,"image":9187},{"width":406,"height":407},{"sys":9189,"fields":9192},{"id":9190,"createdAt":9191},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":9193,"slug":9194,"articleIntro":-1,"category":9195},"Compte 411 - Clients","compte-411-clients",[9196],{"metadata":9197,"sys":9200,"fields":9207},{"tags":9198,"concepts":9199},[],[],{"space":9201,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9203,"publishedVersion":358,"revision":62,"contentType":9205,"locale":29},{"sys":9202},{"type":12,"linkType":13,"id":14},{"sys":9204},{"id":21,"type":12,"linkType":22},{"sys":9206},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9208,"metaTitle":368,"metaDescription":369,"mainTitle":9209,"subtitle":387,"heroImage":9224,"ctaButton":410,"ctaLink":411},[367],{"data":9210,"content":9211,"nodeType":74},{},[9212,9218],{"data":9213,"content":9214,"nodeType":78},{},[9215],{"data":9216,"marks":9217,"value":379,"nodeType":82},{},[],{"data":9219,"content":9220,"nodeType":87},{},[9221],{"data":9222,"marks":9223,"value":386,"nodeType":82},{},[],{"metadata":9225,"sys":9228,"fields":9233},{"tags":9226,"concepts":9227},[],[],{"space":9229,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9231,"publishedVersion":62,"revision":44,"locale":29},{"sys":9230},{"type":12,"linkType":13,"id":14},{"sys":9232},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9234},{"url":402,"details":9235,"fileName":408,"contentType":409},{"size":404,"image":9236},{"width":406,"height":407},{"sys":9238,"fields":9241},{"id":9239,"createdAt":9240},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":9242,"slug":9243,"articleIntro":9242,"category":9244},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[9245],{"metadata":9246,"sys":9249,"fields":9256},{"tags":9247,"concepts":9248},[],[],{"space":9250,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9252,"publishedVersion":358,"revision":62,"contentType":9254,"locale":29},{"sys":9251},{"type":12,"linkType":13,"id":14},{"sys":9253},{"id":21,"type":12,"linkType":22},{"sys":9255},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9257,"metaTitle":368,"metaDescription":369,"mainTitle":9258,"subtitle":387,"heroImage":9273,"ctaButton":410,"ctaLink":411},[367],{"data":9259,"content":9260,"nodeType":74},{},[9261,9267],{"data":9262,"content":9263,"nodeType":78},{},[9264],{"data":9265,"marks":9266,"value":379,"nodeType":82},{},[],{"data":9268,"content":9269,"nodeType":87},{},[9270],{"data":9271,"marks":9272,"value":386,"nodeType":82},{},[],{"metadata":9274,"sys":9277,"fields":9282},{"tags":9275,"concepts":9276},[],[],{"space":9278,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9280,"publishedVersion":62,"revision":44,"locale":29},{"sys":9279},{"type":12,"linkType":13,"id":14},{"sys":9281},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9283},{"url":402,"details":9284,"fileName":408,"contentType":409},{"size":404,"image":9285},{"width":406,"height":407},{"sys":9287,"fields":9290},{"id":9288,"createdAt":9289},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":9291,"slug":9292,"articleIntro":9291,"category":9293},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[9294],{"metadata":9295,"sys":9298,"fields":9305},{"tags":9296,"concepts":9297},[],[],{"space":9299,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9301,"publishedVersion":358,"revision":62,"contentType":9303,"locale":29},{"sys":9300},{"type":12,"linkType":13,"id":14},{"sys":9302},{"id":21,"type":12,"linkType":22},{"sys":9304},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9306,"metaTitle":368,"metaDescription":369,"mainTitle":9307,"subtitle":387,"heroImage":9322,"ctaButton":410,"ctaLink":411},[367],{"data":9308,"content":9309,"nodeType":74},{},[9310,9316],{"data":9311,"content":9312,"nodeType":78},{},[9313],{"data":9314,"marks":9315,"value":379,"nodeType":82},{},[],{"data":9317,"content":9318,"nodeType":87},{},[9319],{"data":9320,"marks":9321,"value":386,"nodeType":82},{},[],{"metadata":9323,"sys":9326,"fields":9331},{"tags":9324,"concepts":9325},[],[],{"space":9327,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9329,"publishedVersion":62,"revision":44,"locale":29},{"sys":9328},{"type":12,"linkType":13,"id":14},{"sys":9330},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9332},{"url":402,"details":9333,"fileName":408,"contentType":409},{"size":404,"image":9334},{"width":406,"height":407},{"sys":9336,"fields":9339},{"id":9337,"createdAt":9338},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":9340,"slug":9341,"articleIntro":9340,"category":9342},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[9343],{"metadata":9344,"sys":9347,"fields":9354},{"tags":9345,"concepts":9346},[],[],{"space":9348,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9350,"publishedVersion":358,"revision":62,"contentType":9352,"locale":29},{"sys":9349},{"type":12,"linkType":13,"id":14},{"sys":9351},{"id":21,"type":12,"linkType":22},{"sys":9353},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9355,"metaTitle":368,"metaDescription":369,"mainTitle":9356,"subtitle":387,"heroImage":9371,"ctaButton":410,"ctaLink":411},[367],{"data":9357,"content":9358,"nodeType":74},{},[9359,9365],{"data":9360,"content":9361,"nodeType":78},{},[9362],{"data":9363,"marks":9364,"value":379,"nodeType":82},{},[],{"data":9366,"content":9367,"nodeType":87},{},[9368],{"data":9369,"marks":9370,"value":386,"nodeType":82},{},[],{"metadata":9372,"sys":9375,"fields":9380},{"tags":9373,"concepts":9374},[],[],{"space":9376,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9378,"publishedVersion":62,"revision":44,"locale":29},{"sys":9377},{"type":12,"linkType":13,"id":14},{"sys":9379},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9381},{"url":402,"details":9382,"fileName":408,"contentType":409},{"size":404,"image":9383},{"width":406,"height":407},{"sys":9385,"fields":9388},{"id":9386,"createdAt":9387},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":9389,"slug":9390,"articleIntro":-1,"category":9391},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[9392],{"metadata":9393,"sys":9396,"fields":9403},{"tags":9394,"concepts":9395},[],[],{"space":9397,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9399,"publishedVersion":358,"revision":62,"contentType":9401,"locale":29},{"sys":9398},{"type":12,"linkType":13,"id":14},{"sys":9400},{"id":21,"type":12,"linkType":22},{"sys":9402},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9404,"metaTitle":368,"metaDescription":369,"mainTitle":9405,"subtitle":387,"heroImage":9420,"ctaButton":410,"ctaLink":411},[367],{"data":9406,"content":9407,"nodeType":74},{},[9408,9414],{"data":9409,"content":9410,"nodeType":78},{},[9411],{"data":9412,"marks":9413,"value":379,"nodeType":82},{},[],{"data":9415,"content":9416,"nodeType":87},{},[9417],{"data":9418,"marks":9419,"value":386,"nodeType":82},{},[],{"metadata":9421,"sys":9424,"fields":9429},{"tags":9422,"concepts":9423},[],[],{"space":9425,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9427,"publishedVersion":62,"revision":44,"locale":29},{"sys":9426},{"type":12,"linkType":13,"id":14},{"sys":9428},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9430},{"url":402,"details":9431,"fileName":408,"contentType":409},{"size":404,"image":9432},{"width":406,"height":407},{"sys":9434,"fields":9437},{"id":9435,"createdAt":9436},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":9438,"slug":9439,"articleIntro":9438,"category":9440},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[9441],{"metadata":9442,"sys":9445,"fields":9452},{"tags":9443,"concepts":9444},[],[],{"space":9446,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9448,"publishedVersion":358,"revision":62,"contentType":9450,"locale":29},{"sys":9447},{"type":12,"linkType":13,"id":14},{"sys":9449},{"id":21,"type":12,"linkType":22},{"sys":9451},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9453,"metaTitle":368,"metaDescription":369,"mainTitle":9454,"subtitle":387,"heroImage":9469,"ctaButton":410,"ctaLink":411},[367],{"data":9455,"content":9456,"nodeType":74},{},[9457,9463],{"data":9458,"content":9459,"nodeType":78},{},[9460],{"data":9461,"marks":9462,"value":379,"nodeType":82},{},[],{"data":9464,"content":9465,"nodeType":87},{},[9466],{"data":9467,"marks":9468,"value":386,"nodeType":82},{},[],{"metadata":9470,"sys":9473,"fields":9478},{"tags":9471,"concepts":9472},[],[],{"space":9474,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9476,"publishedVersion":62,"revision":44,"locale":29},{"sys":9475},{"type":12,"linkType":13,"id":14},{"sys":9477},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9479},{"url":402,"details":9480,"fileName":408,"contentType":409},{"size":404,"image":9481},{"width":406,"height":407},{"sys":9483,"fields":9486},{"id":9484,"createdAt":9485},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":9487,"slug":9488,"articleIntro":9487,"category":9489},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[9490],{"metadata":9491,"sys":9494,"fields":9501},{"tags":9492,"concepts":9493},[],[],{"space":9495,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9497,"publishedVersion":358,"revision":62,"contentType":9499,"locale":29},{"sys":9496},{"type":12,"linkType":13,"id":14},{"sys":9498},{"id":21,"type":12,"linkType":22},{"sys":9500},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9502,"metaTitle":368,"metaDescription":369,"mainTitle":9503,"subtitle":387,"heroImage":9518,"ctaButton":410,"ctaLink":411},[367],{"data":9504,"content":9505,"nodeType":74},{},[9506,9512],{"data":9507,"content":9508,"nodeType":78},{},[9509],{"data":9510,"marks":9511,"value":379,"nodeType":82},{},[],{"data":9513,"content":9514,"nodeType":87},{},[9515],{"data":9516,"marks":9517,"value":386,"nodeType":82},{},[],{"metadata":9519,"sys":9522,"fields":9527},{"tags":9520,"concepts":9521},[],[],{"space":9523,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9525,"publishedVersion":62,"revision":44,"locale":29},{"sys":9524},{"type":12,"linkType":13,"id":14},{"sys":9526},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9528},{"url":402,"details":9529,"fileName":408,"contentType":409},{"size":404,"image":9530},{"width":406,"height":407},{"sys":9532,"fields":9535},{"id":9533,"createdAt":9534},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":9536,"slug":9537,"articleIntro":9536,"category":9538},"472 - Comptes d'attente","compte-472-comptes-d-attente",[9539],{"metadata":9540,"sys":9543,"fields":9550},{"tags":9541,"concepts":9542},[],[],{"space":9544,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9546,"publishedVersion":358,"revision":62,"contentType":9548,"locale":29},{"sys":9545},{"type":12,"linkType":13,"id":14},{"sys":9547},{"id":21,"type":12,"linkType":22},{"sys":9549},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9551,"metaTitle":368,"metaDescription":369,"mainTitle":9552,"subtitle":387,"heroImage":9567,"ctaButton":410,"ctaLink":411},[367],{"data":9553,"content":9554,"nodeType":74},{},[9555,9561],{"data":9556,"content":9557,"nodeType":78},{},[9558],{"data":9559,"marks":9560,"value":379,"nodeType":82},{},[],{"data":9562,"content":9563,"nodeType":87},{},[9564],{"data":9565,"marks":9566,"value":386,"nodeType":82},{},[],{"metadata":9568,"sys":9571,"fields":9576},{"tags":9569,"concepts":9570},[],[],{"space":9572,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9574,"publishedVersion":62,"revision":44,"locale":29},{"sys":9573},{"type":12,"linkType":13,"id":14},{"sys":9575},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9577},{"url":402,"details":9578,"fileName":408,"contentType":409},{"size":404,"image":9579},{"width":406,"height":407},{"sys":9581,"fields":9584},{"id":9582,"createdAt":9583},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":9585,"slug":9586,"articleIntro":9585,"category":9587},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[9588],{"metadata":9589,"sys":9592,"fields":9599},{"tags":9590,"concepts":9591},[],[],{"space":9593,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9595,"publishedVersion":358,"revision":62,"contentType":9597,"locale":29},{"sys":9594},{"type":12,"linkType":13,"id":14},{"sys":9596},{"id":21,"type":12,"linkType":22},{"sys":9598},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9600,"metaTitle":368,"metaDescription":369,"mainTitle":9601,"subtitle":387,"heroImage":9616,"ctaButton":410,"ctaLink":411},[367],{"data":9602,"content":9603,"nodeType":74},{},[9604,9610],{"data":9605,"content":9606,"nodeType":78},{},[9607],{"data":9608,"marks":9609,"value":379,"nodeType":82},{},[],{"data":9611,"content":9612,"nodeType":87},{},[9613],{"data":9614,"marks":9615,"value":386,"nodeType":82},{},[],{"metadata":9617,"sys":9620,"fields":9625},{"tags":9618,"concepts":9619},[],[],{"space":9621,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9623,"publishedVersion":62,"revision":44,"locale":29},{"sys":9622},{"type":12,"linkType":13,"id":14},{"sys":9624},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9626},{"url":402,"details":9627,"fileName":408,"contentType":409},{"size":404,"image":9628},{"width":406,"height":407},{"sys":9630,"fields":9633},{"id":9631,"createdAt":9632},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":9634,"slug":9635,"articleIntro":9636,"category":9637},"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.",[9638],{"metadata":9639,"sys":9642,"fields":9649},{"tags":9640,"concepts":9641},[],[],{"space":9643,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9645,"publishedVersion":358,"revision":62,"contentType":9647,"locale":29},{"sys":9644},{"type":12,"linkType":13,"id":14},{"sys":9646},{"id":21,"type":12,"linkType":22},{"sys":9648},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9650,"metaTitle":368,"metaDescription":369,"mainTitle":9651,"subtitle":387,"heroImage":9666,"ctaButton":410,"ctaLink":411},[367],{"data":9652,"content":9653,"nodeType":74},{},[9654,9660],{"data":9655,"content":9656,"nodeType":78},{},[9657],{"data":9658,"marks":9659,"value":379,"nodeType":82},{},[],{"data":9661,"content":9662,"nodeType":87},{},[9663],{"data":9664,"marks":9665,"value":386,"nodeType":82},{},[],{"metadata":9667,"sys":9670,"fields":9675},{"tags":9668,"concepts":9669},[],[],{"space":9671,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9673,"publishedVersion":62,"revision":44,"locale":29},{"sys":9672},{"type":12,"linkType":13,"id":14},{"sys":9674},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9676},{"url":402,"details":9677,"fileName":408,"contentType":409},{"size":404,"image":9678},{"width":406,"height":407},{"sys":9680,"fields":9683},{"id":9681,"createdAt":9682},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":9684,"slug":9685,"articleIntro":9684,"category":9686},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[9687],{"metadata":9688,"sys":9691,"fields":9698},{"tags":9689,"concepts":9690},[],[],{"space":9692,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9694,"publishedVersion":358,"revision":62,"contentType":9696,"locale":29},{"sys":9693},{"type":12,"linkType":13,"id":14},{"sys":9695},{"id":21,"type":12,"linkType":22},{"sys":9697},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9699,"metaTitle":368,"metaDescription":369,"mainTitle":9700,"subtitle":387,"heroImage":9715,"ctaButton":410,"ctaLink":411},[367],{"data":9701,"content":9702,"nodeType":74},{},[9703,9709],{"data":9704,"content":9705,"nodeType":78},{},[9706],{"data":9707,"marks":9708,"value":379,"nodeType":82},{},[],{"data":9710,"content":9711,"nodeType":87},{},[9712],{"data":9713,"marks":9714,"value":386,"nodeType":82},{},[],{"metadata":9716,"sys":9719,"fields":9724},{"tags":9717,"concepts":9718},[],[],{"space":9720,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9722,"publishedVersion":62,"revision":44,"locale":29},{"sys":9721},{"type":12,"linkType":13,"id":14},{"sys":9723},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9725},{"url":402,"details":9726,"fileName":408,"contentType":409},{"size":404,"image":9727},{"width":406,"height":407},{"sys":9729,"fields":9732},{"id":9730,"createdAt":9731},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":9733,"slug":9734,"articleIntro":9733,"category":9735},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[9736],{"metadata":9737,"sys":9740,"fields":9747},{"tags":9738,"concepts":9739},[],[],{"space":9741,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9743,"publishedVersion":358,"revision":62,"contentType":9745,"locale":29},{"sys":9742},{"type":12,"linkType":13,"id":14},{"sys":9744},{"id":21,"type":12,"linkType":22},{"sys":9746},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9748,"metaTitle":368,"metaDescription":369,"mainTitle":9749,"subtitle":387,"heroImage":9764,"ctaButton":410,"ctaLink":411},[367],{"data":9750,"content":9751,"nodeType":74},{},[9752,9758],{"data":9753,"content":9754,"nodeType":78},{},[9755],{"data":9756,"marks":9757,"value":379,"nodeType":82},{},[],{"data":9759,"content":9760,"nodeType":87},{},[9761],{"data":9762,"marks":9763,"value":386,"nodeType":82},{},[],{"metadata":9765,"sys":9768,"fields":9773},{"tags":9766,"concepts":9767},[],[],{"space":9769,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9771,"publishedVersion":62,"revision":44,"locale":29},{"sys":9770},{"type":12,"linkType":13,"id":14},{"sys":9772},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9774},{"url":402,"details":9775,"fileName":408,"contentType":409},{"size":404,"image":9776},{"width":406,"height":407},{"sys":9778,"fields":9781},{"id":9779,"createdAt":9780},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":9782,"slug":9783,"articleIntro":9782,"category":9784},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[9785],{"metadata":9786,"sys":9789,"fields":9796},{"tags":9787,"concepts":9788},[],[],{"space":9790,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9792,"publishedVersion":358,"revision":62,"contentType":9794,"locale":29},{"sys":9791},{"type":12,"linkType":13,"id":14},{"sys":9793},{"id":21,"type":12,"linkType":22},{"sys":9795},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9797,"metaTitle":368,"metaDescription":369,"mainTitle":9798,"subtitle":387,"heroImage":9813,"ctaButton":410,"ctaLink":411},[367],{"data":9799,"content":9800,"nodeType":74},{},[9801,9807],{"data":9802,"content":9803,"nodeType":78},{},[9804],{"data":9805,"marks":9806,"value":379,"nodeType":82},{},[],{"data":9808,"content":9809,"nodeType":87},{},[9810],{"data":9811,"marks":9812,"value":386,"nodeType":82},{},[],{"metadata":9814,"sys":9817,"fields":9822},{"tags":9815,"concepts":9816},[],[],{"space":9818,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9820,"publishedVersion":62,"revision":44,"locale":29},{"sys":9819},{"type":12,"linkType":13,"id":14},{"sys":9821},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9823},{"url":402,"details":9824,"fileName":408,"contentType":409},{"size":404,"image":9825},{"width":406,"height":407},{"sys":9827,"fields":9830},{"id":9828,"createdAt":9829},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":9831,"slug":9832,"articleIntro":-1,"category":9833},"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",[9834],{"metadata":9835,"sys":9838,"fields":9845},{"tags":9836,"concepts":9837},[],[],{"space":9839,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9841,"publishedVersion":358,"revision":62,"contentType":9843,"locale":29},{"sys":9840},{"type":12,"linkType":13,"id":14},{"sys":9842},{"id":21,"type":12,"linkType":22},{"sys":9844},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9846,"metaTitle":368,"metaDescription":369,"mainTitle":9847,"subtitle":387,"heroImage":9862,"ctaButton":410,"ctaLink":411},[367],{"data":9848,"content":9849,"nodeType":74},{},[9850,9856],{"data":9851,"content":9852,"nodeType":78},{},[9853],{"data":9854,"marks":9855,"value":379,"nodeType":82},{},[],{"data":9857,"content":9858,"nodeType":87},{},[9859],{"data":9860,"marks":9861,"value":386,"nodeType":82},{},[],{"metadata":9863,"sys":9866,"fields":9871},{"tags":9864,"concepts":9865},[],[],{"space":9867,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9869,"publishedVersion":62,"revision":44,"locale":29},{"sys":9868},{"type":12,"linkType":13,"id":14},{"sys":9870},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9872},{"url":402,"details":9873,"fileName":408,"contentType":409},{"size":404,"image":9874},{"width":406,"height":407},{"sys":9876,"fields":9879},{"id":9877,"createdAt":9878},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":9880,"slug":9881,"articleIntro":9880,"category":9882},"7083 - Locations diverses","compte-7083-locations-diverses",[9883],{"metadata":9884,"sys":9887,"fields":9894},{"tags":9885,"concepts":9886},[],[],{"space":9888,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9890,"publishedVersion":358,"revision":62,"contentType":9892,"locale":29},{"sys":9889},{"type":12,"linkType":13,"id":14},{"sys":9891},{"id":21,"type":12,"linkType":22},{"sys":9893},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9895,"metaTitle":368,"metaDescription":369,"mainTitle":9896,"subtitle":387,"heroImage":9911,"ctaButton":410,"ctaLink":411},[367],{"data":9897,"content":9898,"nodeType":74},{},[9899,9905],{"data":9900,"content":9901,"nodeType":78},{},[9902],{"data":9903,"marks":9904,"value":379,"nodeType":82},{},[],{"data":9906,"content":9907,"nodeType":87},{},[9908],{"data":9909,"marks":9910,"value":386,"nodeType":82},{},[],{"metadata":9912,"sys":9915,"fields":9920},{"tags":9913,"concepts":9914},[],[],{"space":9916,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9918,"publishedVersion":62,"revision":44,"locale":29},{"sys":9917},{"type":12,"linkType":13,"id":14},{"sys":9919},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9921},{"url":402,"details":9922,"fileName":408,"contentType":409},{"size":404,"image":9923},{"width":406,"height":407},{"sys":9925,"fields":9928},{"id":9926,"createdAt":9927},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":9929,"slug":9930,"articleIntro":9931,"category":9932},"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.",[9933],{"metadata":9934,"sys":9937,"fields":9944},{"tags":9935,"concepts":9936},[],[],{"space":9938,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9940,"publishedVersion":358,"revision":62,"contentType":9942,"locale":29},{"sys":9939},{"type":12,"linkType":13,"id":14},{"sys":9941},{"id":21,"type":12,"linkType":22},{"sys":9943},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9945,"metaTitle":368,"metaDescription":369,"mainTitle":9946,"subtitle":387,"heroImage":9961,"ctaButton":410,"ctaLink":411},[367],{"data":9947,"content":9948,"nodeType":74},{},[9949,9955],{"data":9950,"content":9951,"nodeType":78},{},[9952],{"data":9953,"marks":9954,"value":379,"nodeType":82},{},[],{"data":9956,"content":9957,"nodeType":87},{},[9958],{"data":9959,"marks":9960,"value":386,"nodeType":82},{},[],{"metadata":9962,"sys":9965,"fields":9970},{"tags":9963,"concepts":9964},[],[],{"space":9966,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":9968,"publishedVersion":62,"revision":44,"locale":29},{"sys":9967},{"type":12,"linkType":13,"id":14},{"sys":9969},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":9971},{"url":402,"details":9972,"fileName":408,"contentType":409},{"size":404,"image":9973},{"width":406,"height":407},{"sys":9975,"fields":9978},{"id":9976,"createdAt":9977},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":9979,"slug":9980,"articleIntro":9979,"category":9981},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[9982],{"metadata":9983,"sys":9986,"fields":9993},{"tags":9984,"concepts":9985},[],[],{"space":9987,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":9989,"publishedVersion":358,"revision":62,"contentType":9991,"locale":29},{"sys":9988},{"type":12,"linkType":13,"id":14},{"sys":9990},{"id":21,"type":12,"linkType":22},{"sys":9992},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":9994,"metaTitle":368,"metaDescription":369,"mainTitle":9995,"subtitle":387,"heroImage":10010,"ctaButton":410,"ctaLink":411},[367],{"data":9996,"content":9997,"nodeType":74},{},[9998,10004],{"data":9999,"content":10000,"nodeType":78},{},[10001],{"data":10002,"marks":10003,"value":379,"nodeType":82},{},[],{"data":10005,"content":10006,"nodeType":87},{},[10007],{"data":10008,"marks":10009,"value":386,"nodeType":82},{},[],{"metadata":10011,"sys":10014,"fields":10019},{"tags":10012,"concepts":10013},[],[],{"space":10015,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10017,"publishedVersion":62,"revision":44,"locale":29},{"sys":10016},{"type":12,"linkType":13,"id":14},{"sys":10018},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10020},{"url":402,"details":10021,"fileName":408,"contentType":409},{"size":404,"image":10022},{"width":406,"height":407},{"sys":10024,"fields":10027},{"id":10025,"createdAt":10026},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":10028,"slug":10029,"articleIntro":10028,"category":10030},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[10031],{"metadata":10032,"sys":10035,"fields":10042},{"tags":10033,"concepts":10034},[],[],{"space":10036,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10038,"publishedVersion":358,"revision":62,"contentType":10040,"locale":29},{"sys":10037},{"type":12,"linkType":13,"id":14},{"sys":10039},{"id":21,"type":12,"linkType":22},{"sys":10041},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10043,"metaTitle":368,"metaDescription":369,"mainTitle":10044,"subtitle":387,"heroImage":10059,"ctaButton":410,"ctaLink":411},[367],{"data":10045,"content":10046,"nodeType":74},{},[10047,10053],{"data":10048,"content":10049,"nodeType":78},{},[10050],{"data":10051,"marks":10052,"value":379,"nodeType":82},{},[],{"data":10054,"content":10055,"nodeType":87},{},[10056],{"data":10057,"marks":10058,"value":386,"nodeType":82},{},[],{"metadata":10060,"sys":10063,"fields":10068},{"tags":10061,"concepts":10062},[],[],{"space":10064,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10066,"publishedVersion":62,"revision":44,"locale":29},{"sys":10065},{"type":12,"linkType":13,"id":14},{"sys":10067},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10069},{"url":402,"details":10070,"fileName":408,"contentType":409},{"size":404,"image":10071},{"width":406,"height":407},{"sys":10073,"fields":10076},{"id":10074,"createdAt":10075},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":10077,"slug":10078,"articleIntro":-1,"category":10079},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[10080],{"metadata":10081,"sys":10084,"fields":10091},{"tags":10082,"concepts":10083},[],[],{"space":10085,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10087,"publishedVersion":358,"revision":62,"contentType":10089,"locale":29},{"sys":10086},{"type":12,"linkType":13,"id":14},{"sys":10088},{"id":21,"type":12,"linkType":22},{"sys":10090},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10092,"metaTitle":368,"metaDescription":369,"mainTitle":10093,"subtitle":387,"heroImage":10108,"ctaButton":410,"ctaLink":411},[367],{"data":10094,"content":10095,"nodeType":74},{},[10096,10102],{"data":10097,"content":10098,"nodeType":78},{},[10099],{"data":10100,"marks":10101,"value":379,"nodeType":82},{},[],{"data":10103,"content":10104,"nodeType":87},{},[10105],{"data":10106,"marks":10107,"value":386,"nodeType":82},{},[],{"metadata":10109,"sys":10112,"fields":10117},{"tags":10110,"concepts":10111},[],[],{"space":10113,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10115,"publishedVersion":62,"revision":44,"locale":29},{"sys":10114},{"type":12,"linkType":13,"id":14},{"sys":10116},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10118},{"url":402,"details":10119,"fileName":408,"contentType":409},{"size":404,"image":10120},{"width":406,"height":407},{"sys":10122,"fields":10125},{"id":10123,"createdAt":10124},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":10126,"slug":10127,"articleIntro":10126,"category":10128},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[10129],{"metadata":10130,"sys":10133,"fields":10140},{"tags":10131,"concepts":10132},[],[],{"space":10134,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10136,"publishedVersion":358,"revision":62,"contentType":10138,"locale":29},{"sys":10135},{"type":12,"linkType":13,"id":14},{"sys":10137},{"id":21,"type":12,"linkType":22},{"sys":10139},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10141,"metaTitle":368,"metaDescription":369,"mainTitle":10142,"subtitle":387,"heroImage":10157,"ctaButton":410,"ctaLink":411},[367],{"data":10143,"content":10144,"nodeType":74},{},[10145,10151],{"data":10146,"content":10147,"nodeType":78},{},[10148],{"data":10149,"marks":10150,"value":379,"nodeType":82},{},[],{"data":10152,"content":10153,"nodeType":87},{},[10154],{"data":10155,"marks":10156,"value":386,"nodeType":82},{},[],{"metadata":10158,"sys":10161,"fields":10166},{"tags":10159,"concepts":10160},[],[],{"space":10162,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10164,"publishedVersion":62,"revision":44,"locale":29},{"sys":10163},{"type":12,"linkType":13,"id":14},{"sys":10165},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10167},{"url":402,"details":10168,"fileName":408,"contentType":409},{"size":404,"image":10169},{"width":406,"height":407},{"sys":10171,"fields":10174},{"id":10172,"createdAt":10173},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":10175,"slug":10176,"articleIntro":10175,"category":10177},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[10178],{"metadata":10179,"sys":10182,"fields":10189},{"tags":10180,"concepts":10181},[],[],{"space":10183,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10185,"publishedVersion":358,"revision":62,"contentType":10187,"locale":29},{"sys":10184},{"type":12,"linkType":13,"id":14},{"sys":10186},{"id":21,"type":12,"linkType":22},{"sys":10188},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10190,"metaTitle":368,"metaDescription":369,"mainTitle":10191,"subtitle":387,"heroImage":10206,"ctaButton":410,"ctaLink":411},[367],{"data":10192,"content":10193,"nodeType":74},{},[10194,10200],{"data":10195,"content":10196,"nodeType":78},{},[10197],{"data":10198,"marks":10199,"value":379,"nodeType":82},{},[],{"data":10201,"content":10202,"nodeType":87},{},[10203],{"data":10204,"marks":10205,"value":386,"nodeType":82},{},[],{"metadata":10207,"sys":10210,"fields":10215},{"tags":10208,"concepts":10209},[],[],{"space":10211,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10213,"publishedVersion":62,"revision":44,"locale":29},{"sys":10212},{"type":12,"linkType":13,"id":14},{"sys":10214},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10216},{"url":402,"details":10217,"fileName":408,"contentType":409},{"size":404,"image":10218},{"width":406,"height":407},{"sys":10220,"fields":10223},{"id":10221,"createdAt":10222},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":10224,"slug":10225,"articleIntro":10224,"category":10226},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[10227],{"metadata":10228,"sys":10231,"fields":10238},{"tags":10229,"concepts":10230},[],[],{"space":10232,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10234,"publishedVersion":358,"revision":62,"contentType":10236,"locale":29},{"sys":10233},{"type":12,"linkType":13,"id":14},{"sys":10235},{"id":21,"type":12,"linkType":22},{"sys":10237},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10239,"metaTitle":368,"metaDescription":369,"mainTitle":10240,"subtitle":387,"heroImage":10255,"ctaButton":410,"ctaLink":411},[367],{"data":10241,"content":10242,"nodeType":74},{},[10243,10249],{"data":10244,"content":10245,"nodeType":78},{},[10246],{"data":10247,"marks":10248,"value":379,"nodeType":82},{},[],{"data":10250,"content":10251,"nodeType":87},{},[10252],{"data":10253,"marks":10254,"value":386,"nodeType":82},{},[],{"metadata":10256,"sys":10259,"fields":10264},{"tags":10257,"concepts":10258},[],[],{"space":10260,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10262,"publishedVersion":62,"revision":44,"locale":29},{"sys":10261},{"type":12,"linkType":13,"id":14},{"sys":10263},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10265},{"url":402,"details":10266,"fileName":408,"contentType":409},{"size":404,"image":10267},{"width":406,"height":407},{"sys":10269,"fields":10272},{"id":10270,"createdAt":10271},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":10273,"slug":10274,"articleIntro":10273,"category":10275},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[10276],{"metadata":10277,"sys":10280,"fields":10287},{"tags":10278,"concepts":10279},[],[],{"space":10281,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10283,"publishedVersion":358,"revision":62,"contentType":10285,"locale":29},{"sys":10282},{"type":12,"linkType":13,"id":14},{"sys":10284},{"id":21,"type":12,"linkType":22},{"sys":10286},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10288,"metaTitle":368,"metaDescription":369,"mainTitle":10289,"subtitle":387,"heroImage":10304,"ctaButton":410,"ctaLink":411},[367],{"data":10290,"content":10291,"nodeType":74},{},[10292,10298],{"data":10293,"content":10294,"nodeType":78},{},[10295],{"data":10296,"marks":10297,"value":379,"nodeType":82},{},[],{"data":10299,"content":10300,"nodeType":87},{},[10301],{"data":10302,"marks":10303,"value":386,"nodeType":82},{},[],{"metadata":10305,"sys":10308,"fields":10313},{"tags":10306,"concepts":10307},[],[],{"space":10309,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10311,"publishedVersion":62,"revision":44,"locale":29},{"sys":10310},{"type":12,"linkType":13,"id":14},{"sys":10312},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10314},{"url":402,"details":10315,"fileName":408,"contentType":409},{"size":404,"image":10316},{"width":406,"height":407},{"sys":10318,"fields":10321},{"id":10319,"createdAt":10320},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":10322,"slug":10323,"articleIntro":10322,"category":10324},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[10325],{"metadata":10326,"sys":10329,"fields":10336},{"tags":10327,"concepts":10328},[],[],{"space":10330,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10332,"publishedVersion":358,"revision":62,"contentType":10334,"locale":29},{"sys":10331},{"type":12,"linkType":13,"id":14},{"sys":10333},{"id":21,"type":12,"linkType":22},{"sys":10335},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10337,"metaTitle":368,"metaDescription":369,"mainTitle":10338,"subtitle":387,"heroImage":10353,"ctaButton":410,"ctaLink":411},[367],{"data":10339,"content":10340,"nodeType":74},{},[10341,10347],{"data":10342,"content":10343,"nodeType":78},{},[10344],{"data":10345,"marks":10346,"value":379,"nodeType":82},{},[],{"data":10348,"content":10349,"nodeType":87},{},[10350],{"data":10351,"marks":10352,"value":386,"nodeType":82},{},[],{"metadata":10354,"sys":10357,"fields":10362},{"tags":10355,"concepts":10356},[],[],{"space":10358,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10360,"publishedVersion":62,"revision":44,"locale":29},{"sys":10359},{"type":12,"linkType":13,"id":14},{"sys":10361},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10363},{"url":402,"details":10364,"fileName":408,"contentType":409},{"size":404,"image":10365},{"width":406,"height":407},{"sys":10367,"fields":10370},{"id":10368,"createdAt":10369},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":10371,"slug":10372,"articleIntro":10371,"category":10373},"6021 - Matières consommables","compte-6021-matieres-consommables",[10374],{"metadata":10375,"sys":10378,"fields":10385},{"tags":10376,"concepts":10377},[],[],{"space":10379,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10381,"publishedVersion":358,"revision":62,"contentType":10383,"locale":29},{"sys":10380},{"type":12,"linkType":13,"id":14},{"sys":10382},{"id":21,"type":12,"linkType":22},{"sys":10384},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10386,"metaTitle":368,"metaDescription":369,"mainTitle":10387,"subtitle":387,"heroImage":10402,"ctaButton":410,"ctaLink":411},[367],{"data":10388,"content":10389,"nodeType":74},{},[10390,10396],{"data":10391,"content":10392,"nodeType":78},{},[10393],{"data":10394,"marks":10395,"value":379,"nodeType":82},{},[],{"data":10397,"content":10398,"nodeType":87},{},[10399],{"data":10400,"marks":10401,"value":386,"nodeType":82},{},[],{"metadata":10403,"sys":10406,"fields":10411},{"tags":10404,"concepts":10405},[],[],{"space":10407,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10409,"publishedVersion":62,"revision":44,"locale":29},{"sys":10408},{"type":12,"linkType":13,"id":14},{"sys":10410},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10412},{"url":402,"details":10413,"fileName":408,"contentType":409},{"size":404,"image":10414},{"width":406,"height":407},{"sys":10416,"fields":10419},{"id":10417,"createdAt":10418},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":10420,"slug":10421,"articleIntro":10420,"category":10422},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[10423],{"metadata":10424,"sys":10427,"fields":10434},{"tags":10425,"concepts":10426},[],[],{"space":10428,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10430,"publishedVersion":358,"revision":62,"contentType":10432,"locale":29},{"sys":10429},{"type":12,"linkType":13,"id":14},{"sys":10431},{"id":21,"type":12,"linkType":22},{"sys":10433},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10435,"metaTitle":368,"metaDescription":369,"mainTitle":10436,"subtitle":387,"heroImage":10451,"ctaButton":410,"ctaLink":411},[367],{"data":10437,"content":10438,"nodeType":74},{},[10439,10445],{"data":10440,"content":10441,"nodeType":78},{},[10442],{"data":10443,"marks":10444,"value":379,"nodeType":82},{},[],{"data":10446,"content":10447,"nodeType":87},{},[10448],{"data":10449,"marks":10450,"value":386,"nodeType":82},{},[],{"metadata":10452,"sys":10455,"fields":10460},{"tags":10453,"concepts":10454},[],[],{"space":10456,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10458,"publishedVersion":62,"revision":44,"locale":29},{"sys":10457},{"type":12,"linkType":13,"id":14},{"sys":10459},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10461},{"url":402,"details":10462,"fileName":408,"contentType":409},{"size":404,"image":10463},{"width":406,"height":407},{"sys":10465,"fields":10468},{"id":10466,"createdAt":10467},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":10469,"slug":10470,"articleIntro":10469,"category":10471},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[10472],{"metadata":10473,"sys":10476,"fields":10483},{"tags":10474,"concepts":10475},[],[],{"space":10477,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10479,"publishedVersion":358,"revision":62,"contentType":10481,"locale":29},{"sys":10478},{"type":12,"linkType":13,"id":14},{"sys":10480},{"id":21,"type":12,"linkType":22},{"sys":10482},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10484,"metaTitle":368,"metaDescription":369,"mainTitle":10485,"subtitle":387,"heroImage":10500,"ctaButton":410,"ctaLink":411},[367],{"data":10486,"content":10487,"nodeType":74},{},[10488,10494],{"data":10489,"content":10490,"nodeType":78},{},[10491],{"data":10492,"marks":10493,"value":379,"nodeType":82},{},[],{"data":10495,"content":10496,"nodeType":87},{},[10497],{"data":10498,"marks":10499,"value":386,"nodeType":82},{},[],{"metadata":10501,"sys":10504,"fields":10509},{"tags":10502,"concepts":10503},[],[],{"space":10505,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10507,"publishedVersion":62,"revision":44,"locale":29},{"sys":10506},{"type":12,"linkType":13,"id":14},{"sys":10508},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10510},{"url":402,"details":10511,"fileName":408,"contentType":409},{"size":404,"image":10512},{"width":406,"height":407},{"sys":10514,"fields":10517},{"id":10515,"createdAt":10516},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":10518,"slug":10519,"articleIntro":10518,"category":10520},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[10521],{"metadata":10522,"sys":10525,"fields":10532},{"tags":10523,"concepts":10524},[],[],{"space":10526,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10528,"publishedVersion":358,"revision":62,"contentType":10530,"locale":29},{"sys":10527},{"type":12,"linkType":13,"id":14},{"sys":10529},{"id":21,"type":12,"linkType":22},{"sys":10531},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10533,"metaTitle":368,"metaDescription":369,"mainTitle":10534,"subtitle":387,"heroImage":10549,"ctaButton":410,"ctaLink":411},[367],{"data":10535,"content":10536,"nodeType":74},{},[10537,10543],{"data":10538,"content":10539,"nodeType":78},{},[10540],{"data":10541,"marks":10542,"value":379,"nodeType":82},{},[],{"data":10544,"content":10545,"nodeType":87},{},[10546],{"data":10547,"marks":10548,"value":386,"nodeType":82},{},[],{"metadata":10550,"sys":10553,"fields":10558},{"tags":10551,"concepts":10552},[],[],{"space":10554,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10556,"publishedVersion":62,"revision":44,"locale":29},{"sys":10555},{"type":12,"linkType":13,"id":14},{"sys":10557},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10559},{"url":402,"details":10560,"fileName":408,"contentType":409},{"size":404,"image":10561},{"width":406,"height":407},{"sys":10563,"fields":10566},{"id":10564,"createdAt":10565},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":10567,"slug":10568,"articleIntro":-1,"category":10569},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[10570],{"metadata":10571,"sys":10574,"fields":10581},{"tags":10572,"concepts":10573},[],[],{"space":10575,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10577,"publishedVersion":358,"revision":62,"contentType":10579,"locale":29},{"sys":10576},{"type":12,"linkType":13,"id":14},{"sys":10578},{"id":21,"type":12,"linkType":22},{"sys":10580},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10582,"metaTitle":368,"metaDescription":369,"mainTitle":10583,"subtitle":387,"heroImage":10598,"ctaButton":410,"ctaLink":411},[367],{"data":10584,"content":10585,"nodeType":74},{},[10586,10592],{"data":10587,"content":10588,"nodeType":78},{},[10589],{"data":10590,"marks":10591,"value":379,"nodeType":82},{},[],{"data":10593,"content":10594,"nodeType":87},{},[10595],{"data":10596,"marks":10597,"value":386,"nodeType":82},{},[],{"metadata":10599,"sys":10602,"fields":10607},{"tags":10600,"concepts":10601},[],[],{"space":10603,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10605,"publishedVersion":62,"revision":44,"locale":29},{"sys":10604},{"type":12,"linkType":13,"id":14},{"sys":10606},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10608},{"url":402,"details":10609,"fileName":408,"contentType":409},{"size":404,"image":10610},{"width":406,"height":407},{"sys":10612,"fields":10615},{"id":10613,"createdAt":10614},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":10616,"slug":10617,"articleIntro":-1,"category":10618},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[10619],{"metadata":10620,"sys":10623,"fields":10630},{"tags":10621,"concepts":10622},[],[],{"space":10624,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10626,"publishedVersion":358,"revision":62,"contentType":10628,"locale":29},{"sys":10625},{"type":12,"linkType":13,"id":14},{"sys":10627},{"id":21,"type":12,"linkType":22},{"sys":10629},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10631,"metaTitle":368,"metaDescription":369,"mainTitle":10632,"subtitle":387,"heroImage":10647,"ctaButton":410,"ctaLink":411},[367],{"data":10633,"content":10634,"nodeType":74},{},[10635,10641],{"data":10636,"content":10637,"nodeType":78},{},[10638],{"data":10639,"marks":10640,"value":379,"nodeType":82},{},[],{"data":10642,"content":10643,"nodeType":87},{},[10644],{"data":10645,"marks":10646,"value":386,"nodeType":82},{},[],{"metadata":10648,"sys":10651,"fields":10656},{"tags":10649,"concepts":10650},[],[],{"space":10652,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10654,"publishedVersion":62,"revision":44,"locale":29},{"sys":10653},{"type":12,"linkType":13,"id":14},{"sys":10655},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10657},{"url":402,"details":10658,"fileName":408,"contentType":409},{"size":404,"image":10659},{"width":406,"height":407},{"sys":10661,"fields":10664},{"id":10662,"createdAt":10663},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":10665,"slug":10666,"articleIntro":10665,"category":10667},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[10668],{"metadata":10669,"sys":10672,"fields":10679},{"tags":10670,"concepts":10671},[],[],{"space":10673,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10675,"publishedVersion":358,"revision":62,"contentType":10677,"locale":29},{"sys":10674},{"type":12,"linkType":13,"id":14},{"sys":10676},{"id":21,"type":12,"linkType":22},{"sys":10678},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10680,"metaTitle":368,"metaDescription":369,"mainTitle":10681,"subtitle":387,"heroImage":10696,"ctaButton":410,"ctaLink":411},[367],{"data":10682,"content":10683,"nodeType":74},{},[10684,10690],{"data":10685,"content":10686,"nodeType":78},{},[10687],{"data":10688,"marks":10689,"value":379,"nodeType":82},{},[],{"data":10691,"content":10692,"nodeType":87},{},[10693],{"data":10694,"marks":10695,"value":386,"nodeType":82},{},[],{"metadata":10697,"sys":10700,"fields":10705},{"tags":10698,"concepts":10699},[],[],{"space":10701,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10703,"publishedVersion":62,"revision":44,"locale":29},{"sys":10702},{"type":12,"linkType":13,"id":14},{"sys":10704},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10706},{"url":402,"details":10707,"fileName":408,"contentType":409},{"size":404,"image":10708},{"width":406,"height":407},{"sys":10710,"fields":10712},{"id":10711,"createdAt":10516},"2faZxRvPQhG6UiwkwOCQNY",{"title":10713,"slug":10714,"articleIntro":10713,"category":10715},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[10716],{"metadata":10717,"sys":10720,"fields":10727},{"tags":10718,"concepts":10719},[],[],{"space":10721,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10723,"publishedVersion":358,"revision":62,"contentType":10725,"locale":29},{"sys":10722},{"type":12,"linkType":13,"id":14},{"sys":10724},{"id":21,"type":12,"linkType":22},{"sys":10726},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10728,"metaTitle":368,"metaDescription":369,"mainTitle":10729,"subtitle":387,"heroImage":10744,"ctaButton":410,"ctaLink":411},[367],{"data":10730,"content":10731,"nodeType":74},{},[10732,10738],{"data":10733,"content":10734,"nodeType":78},{},[10735],{"data":10736,"marks":10737,"value":379,"nodeType":82},{},[],{"data":10739,"content":10740,"nodeType":87},{},[10741],{"data":10742,"marks":10743,"value":386,"nodeType":82},{},[],{"metadata":10745,"sys":10748,"fields":10753},{"tags":10746,"concepts":10747},[],[],{"space":10749,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10751,"publishedVersion":62,"revision":44,"locale":29},{"sys":10750},{"type":12,"linkType":13,"id":14},{"sys":10752},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10754},{"url":402,"details":10755,"fileName":408,"contentType":409},{"size":404,"image":10756},{"width":406,"height":407},{"sys":10758,"fields":10761},{"id":10759,"createdAt":10760},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":10762,"slug":10763,"articleIntro":10764,"category":10765},"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.",[10766],{"metadata":10767,"sys":10770,"fields":10777},{"tags":10768,"concepts":10769},[],[],{"space":10771,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10773,"publishedVersion":358,"revision":62,"contentType":10775,"locale":29},{"sys":10772},{"type":12,"linkType":13,"id":14},{"sys":10774},{"id":21,"type":12,"linkType":22},{"sys":10776},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10778,"metaTitle":368,"metaDescription":369,"mainTitle":10779,"subtitle":387,"heroImage":10794,"ctaButton":410,"ctaLink":411},[367],{"data":10780,"content":10781,"nodeType":74},{},[10782,10788],{"data":10783,"content":10784,"nodeType":78},{},[10785],{"data":10786,"marks":10787,"value":379,"nodeType":82},{},[],{"data":10789,"content":10790,"nodeType":87},{},[10791],{"data":10792,"marks":10793,"value":386,"nodeType":82},{},[],{"metadata":10795,"sys":10798,"fields":10803},{"tags":10796,"concepts":10797},[],[],{"space":10799,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10801,"publishedVersion":62,"revision":44,"locale":29},{"sys":10800},{"type":12,"linkType":13,"id":14},{"sys":10802},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10804},{"url":402,"details":10805,"fileName":408,"contentType":409},{"size":404,"image":10806},{"width":406,"height":407},{"sys":10808,"fields":10811},{"id":10809,"createdAt":10810},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":10812,"slug":10813,"articleIntro":10812,"category":10814},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[10815],{"metadata":10816,"sys":10819,"fields":10826},{"tags":10817,"concepts":10818},[],[],{"space":10820,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10822,"publishedVersion":358,"revision":62,"contentType":10824,"locale":29},{"sys":10821},{"type":12,"linkType":13,"id":14},{"sys":10823},{"id":21,"type":12,"linkType":22},{"sys":10825},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10827,"metaTitle":368,"metaDescription":369,"mainTitle":10828,"subtitle":387,"heroImage":10843,"ctaButton":410,"ctaLink":411},[367],{"data":10829,"content":10830,"nodeType":74},{},[10831,10837],{"data":10832,"content":10833,"nodeType":78},{},[10834],{"data":10835,"marks":10836,"value":379,"nodeType":82},{},[],{"data":10838,"content":10839,"nodeType":87},{},[10840],{"data":10841,"marks":10842,"value":386,"nodeType":82},{},[],{"metadata":10844,"sys":10847,"fields":10852},{"tags":10845,"concepts":10846},[],[],{"space":10848,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10850,"publishedVersion":62,"revision":44,"locale":29},{"sys":10849},{"type":12,"linkType":13,"id":14},{"sys":10851},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10853},{"url":402,"details":10854,"fileName":408,"contentType":409},{"size":404,"image":10855},{"width":406,"height":407},{"sys":10857,"fields":10860},{"id":10858,"createdAt":10859},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":10861,"slug":10862,"articleIntro":10861,"category":10863},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[10864],{"metadata":10865,"sys":10868,"fields":10875},{"tags":10866,"concepts":10867},[],[],{"space":10869,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10871,"publishedVersion":358,"revision":62,"contentType":10873,"locale":29},{"sys":10870},{"type":12,"linkType":13,"id":14},{"sys":10872},{"id":21,"type":12,"linkType":22},{"sys":10874},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10876,"metaTitle":368,"metaDescription":369,"mainTitle":10877,"subtitle":387,"heroImage":10892,"ctaButton":410,"ctaLink":411},[367],{"data":10878,"content":10879,"nodeType":74},{},[10880,10886],{"data":10881,"content":10882,"nodeType":78},{},[10883],{"data":10884,"marks":10885,"value":379,"nodeType":82},{},[],{"data":10887,"content":10888,"nodeType":87},{},[10889],{"data":10890,"marks":10891,"value":386,"nodeType":82},{},[],{"metadata":10893,"sys":10896,"fields":10901},{"tags":10894,"concepts":10895},[],[],{"space":10897,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10899,"publishedVersion":62,"revision":44,"locale":29},{"sys":10898},{"type":12,"linkType":13,"id":14},{"sys":10900},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10902},{"url":402,"details":10903,"fileName":408,"contentType":409},{"size":404,"image":10904},{"width":406,"height":407},{"sys":10906,"fields":10909},{"id":10907,"createdAt":10908},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":10910,"slug":10911,"articleIntro":-1,"category":10912},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[10913],{"metadata":10914,"sys":10917,"fields":10924},{"tags":10915,"concepts":10916},[],[],{"space":10918,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10920,"publishedVersion":358,"revision":62,"contentType":10922,"locale":29},{"sys":10919},{"type":12,"linkType":13,"id":14},{"sys":10921},{"id":21,"type":12,"linkType":22},{"sys":10923},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10925,"metaTitle":368,"metaDescription":369,"mainTitle":10926,"subtitle":387,"heroImage":10941,"ctaButton":410,"ctaLink":411},[367],{"data":10927,"content":10928,"nodeType":74},{},[10929,10935],{"data":10930,"content":10931,"nodeType":78},{},[10932],{"data":10933,"marks":10934,"value":379,"nodeType":82},{},[],{"data":10936,"content":10937,"nodeType":87},{},[10938],{"data":10939,"marks":10940,"value":386,"nodeType":82},{},[],{"metadata":10942,"sys":10945,"fields":10950},{"tags":10943,"concepts":10944},[],[],{"space":10946,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10948,"publishedVersion":62,"revision":44,"locale":29},{"sys":10947},{"type":12,"linkType":13,"id":14},{"sys":10949},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":10951},{"url":402,"details":10952,"fileName":408,"contentType":409},{"size":404,"image":10953},{"width":406,"height":407},{"sys":10955,"fields":10958},{"id":10956,"createdAt":10957},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":10959,"slug":10960,"articleIntro":10959,"category":10961},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[10962],{"metadata":10963,"sys":10966,"fields":10973},{"tags":10964,"concepts":10965},[],[],{"space":10967,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":10969,"publishedVersion":358,"revision":62,"contentType":10971,"locale":29},{"sys":10968},{"type":12,"linkType":13,"id":14},{"sys":10970},{"id":21,"type":12,"linkType":22},{"sys":10972},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":10974,"metaTitle":368,"metaDescription":369,"mainTitle":10975,"subtitle":387,"heroImage":10990,"ctaButton":410,"ctaLink":411},[367],{"data":10976,"content":10977,"nodeType":74},{},[10978,10984],{"data":10979,"content":10980,"nodeType":78},{},[10981],{"data":10982,"marks":10983,"value":379,"nodeType":82},{},[],{"data":10985,"content":10986,"nodeType":87},{},[10987],{"data":10988,"marks":10989,"value":386,"nodeType":82},{},[],{"metadata":10991,"sys":10994,"fields":10999},{"tags":10992,"concepts":10993},[],[],{"space":10995,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":10997,"publishedVersion":62,"revision":44,"locale":29},{"sys":10996},{"type":12,"linkType":13,"id":14},{"sys":10998},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11000},{"url":402,"details":11001,"fileName":408,"contentType":409},{"size":404,"image":11002},{"width":406,"height":407},{"sys":11004,"fields":11007},{"id":11005,"createdAt":11006},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":11008,"slug":11009,"articleIntro":-1,"category":11010},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[11011],{"metadata":11012,"sys":11015,"fields":11022},{"tags":11013,"concepts":11014},[],[],{"space":11016,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11018,"publishedVersion":358,"revision":62,"contentType":11020,"locale":29},{"sys":11017},{"type":12,"linkType":13,"id":14},{"sys":11019},{"id":21,"type":12,"linkType":22},{"sys":11021},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11023,"metaTitle":368,"metaDescription":369,"mainTitle":11024,"subtitle":387,"heroImage":11039,"ctaButton":410,"ctaLink":411},[367],{"data":11025,"content":11026,"nodeType":74},{},[11027,11033],{"data":11028,"content":11029,"nodeType":78},{},[11030],{"data":11031,"marks":11032,"value":379,"nodeType":82},{},[],{"data":11034,"content":11035,"nodeType":87},{},[11036],{"data":11037,"marks":11038,"value":386,"nodeType":82},{},[],{"metadata":11040,"sys":11043,"fields":11048},{"tags":11041,"concepts":11042},[],[],{"space":11044,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11046,"publishedVersion":62,"revision":44,"locale":29},{"sys":11045},{"type":12,"linkType":13,"id":14},{"sys":11047},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11049},{"url":402,"details":11050,"fileName":408,"contentType":409},{"size":404,"image":11051},{"width":406,"height":407},{"sys":11053,"fields":11056},{"id":11054,"createdAt":11055},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":11057,"slug":11058,"articleIntro":11057,"category":11059},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[11060],{"metadata":11061,"sys":11064,"fields":11071},{"tags":11062,"concepts":11063},[],[],{"space":11065,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11067,"publishedVersion":358,"revision":62,"contentType":11069,"locale":29},{"sys":11066},{"type":12,"linkType":13,"id":14},{"sys":11068},{"id":21,"type":12,"linkType":22},{"sys":11070},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11072,"metaTitle":368,"metaDescription":369,"mainTitle":11073,"subtitle":387,"heroImage":11088,"ctaButton":410,"ctaLink":411},[367],{"data":11074,"content":11075,"nodeType":74},{},[11076,11082],{"data":11077,"content":11078,"nodeType":78},{},[11079],{"data":11080,"marks":11081,"value":379,"nodeType":82},{},[],{"data":11083,"content":11084,"nodeType":87},{},[11085],{"data":11086,"marks":11087,"value":386,"nodeType":82},{},[],{"metadata":11089,"sys":11092,"fields":11097},{"tags":11090,"concepts":11091},[],[],{"space":11093,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11095,"publishedVersion":62,"revision":44,"locale":29},{"sys":11094},{"type":12,"linkType":13,"id":14},{"sys":11096},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11098},{"url":402,"details":11099,"fileName":408,"contentType":409},{"size":404,"image":11100},{"width":406,"height":407},{"sys":11102,"fields":11105},{"id":11103,"createdAt":11104},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":11106,"slug":11107,"articleIntro":11106,"category":11108},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[11109],{"metadata":11110,"sys":11113,"fields":11120},{"tags":11111,"concepts":11112},[],[],{"space":11114,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11116,"publishedVersion":358,"revision":62,"contentType":11118,"locale":29},{"sys":11115},{"type":12,"linkType":13,"id":14},{"sys":11117},{"id":21,"type":12,"linkType":22},{"sys":11119},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11121,"metaTitle":368,"metaDescription":369,"mainTitle":11122,"subtitle":387,"heroImage":11137,"ctaButton":410,"ctaLink":411},[367],{"data":11123,"content":11124,"nodeType":74},{},[11125,11131],{"data":11126,"content":11127,"nodeType":78},{},[11128],{"data":11129,"marks":11130,"value":379,"nodeType":82},{},[],{"data":11132,"content":11133,"nodeType":87},{},[11134],{"data":11135,"marks":11136,"value":386,"nodeType":82},{},[],{"metadata":11138,"sys":11141,"fields":11146},{"tags":11139,"concepts":11140},[],[],{"space":11142,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11144,"publishedVersion":62,"revision":44,"locale":29},{"sys":11143},{"type":12,"linkType":13,"id":14},{"sys":11145},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11147},{"url":402,"details":11148,"fileName":408,"contentType":409},{"size":404,"image":11149},{"width":406,"height":407},{"sys":11151,"fields":11154},{"id":11152,"createdAt":11153},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":11155,"slug":11156,"articleIntro":11155,"category":11157},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[11158],{"metadata":11159,"sys":11162,"fields":11169},{"tags":11160,"concepts":11161},[],[],{"space":11163,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11165,"publishedVersion":358,"revision":62,"contentType":11167,"locale":29},{"sys":11164},{"type":12,"linkType":13,"id":14},{"sys":11166},{"id":21,"type":12,"linkType":22},{"sys":11168},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11170,"metaTitle":368,"metaDescription":369,"mainTitle":11171,"subtitle":387,"heroImage":11186,"ctaButton":410,"ctaLink":411},[367],{"data":11172,"content":11173,"nodeType":74},{},[11174,11180],{"data":11175,"content":11176,"nodeType":78},{},[11177],{"data":11178,"marks":11179,"value":379,"nodeType":82},{},[],{"data":11181,"content":11182,"nodeType":87},{},[11183],{"data":11184,"marks":11185,"value":386,"nodeType":82},{},[],{"metadata":11187,"sys":11190,"fields":11195},{"tags":11188,"concepts":11189},[],[],{"space":11191,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11193,"publishedVersion":62,"revision":44,"locale":29},{"sys":11192},{"type":12,"linkType":13,"id":14},{"sys":11194},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11196},{"url":402,"details":11197,"fileName":408,"contentType":409},{"size":404,"image":11198},{"width":406,"height":407},{"sys":11200,"fields":11203},{"id":11201,"createdAt":11202},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":11204,"slug":11205,"articleIntro":-1,"category":11206},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[11207],{"metadata":11208,"sys":11211,"fields":11218},{"tags":11209,"concepts":11210},[],[],{"space":11212,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11214,"publishedVersion":358,"revision":62,"contentType":11216,"locale":29},{"sys":11213},{"type":12,"linkType":13,"id":14},{"sys":11215},{"id":21,"type":12,"linkType":22},{"sys":11217},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11219,"metaTitle":368,"metaDescription":369,"mainTitle":11220,"subtitle":387,"heroImage":11235,"ctaButton":410,"ctaLink":411},[367],{"data":11221,"content":11222,"nodeType":74},{},[11223,11229],{"data":11224,"content":11225,"nodeType":78},{},[11226],{"data":11227,"marks":11228,"value":379,"nodeType":82},{},[],{"data":11230,"content":11231,"nodeType":87},{},[11232],{"data":11233,"marks":11234,"value":386,"nodeType":82},{},[],{"metadata":11236,"sys":11239,"fields":11244},{"tags":11237,"concepts":11238},[],[],{"space":11240,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11242,"publishedVersion":62,"revision":44,"locale":29},{"sys":11241},{"type":12,"linkType":13,"id":14},{"sys":11243},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11245},{"url":402,"details":11246,"fileName":408,"contentType":409},{"size":404,"image":11247},{"width":406,"height":407},{"sys":11249,"fields":11252},{"id":11250,"createdAt":11251},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":11253,"slug":11254,"articleIntro":11253,"category":11255},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[11256],{"metadata":11257,"sys":11260,"fields":11267},{"tags":11258,"concepts":11259},[],[],{"space":11261,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11263,"publishedVersion":358,"revision":62,"contentType":11265,"locale":29},{"sys":11262},{"type":12,"linkType":13,"id":14},{"sys":11264},{"id":21,"type":12,"linkType":22},{"sys":11266},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11268,"metaTitle":368,"metaDescription":369,"mainTitle":11269,"subtitle":387,"heroImage":11284,"ctaButton":410,"ctaLink":411},[367],{"data":11270,"content":11271,"nodeType":74},{},[11272,11278],{"data":11273,"content":11274,"nodeType":78},{},[11275],{"data":11276,"marks":11277,"value":379,"nodeType":82},{},[],{"data":11279,"content":11280,"nodeType":87},{},[11281],{"data":11282,"marks":11283,"value":386,"nodeType":82},{},[],{"metadata":11285,"sys":11288,"fields":11293},{"tags":11286,"concepts":11287},[],[],{"space":11289,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11291,"publishedVersion":62,"revision":44,"locale":29},{"sys":11290},{"type":12,"linkType":13,"id":14},{"sys":11292},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11294},{"url":402,"details":11295,"fileName":408,"contentType":409},{"size":404,"image":11296},{"width":406,"height":407},{"sys":11298,"fields":11301},{"id":11299,"createdAt":11300},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":11302,"slug":11303,"articleIntro":11302,"category":11304},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[11305],{"metadata":11306,"sys":11309,"fields":11316},{"tags":11307,"concepts":11308},[],[],{"space":11310,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11312,"publishedVersion":358,"revision":62,"contentType":11314,"locale":29},{"sys":11311},{"type":12,"linkType":13,"id":14},{"sys":11313},{"id":21,"type":12,"linkType":22},{"sys":11315},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11317,"metaTitle":368,"metaDescription":369,"mainTitle":11318,"subtitle":387,"heroImage":11333,"ctaButton":410,"ctaLink":411},[367],{"data":11319,"content":11320,"nodeType":74},{},[11321,11327],{"data":11322,"content":11323,"nodeType":78},{},[11324],{"data":11325,"marks":11326,"value":379,"nodeType":82},{},[],{"data":11328,"content":11329,"nodeType":87},{},[11330],{"data":11331,"marks":11332,"value":386,"nodeType":82},{},[],{"metadata":11334,"sys":11337,"fields":11342},{"tags":11335,"concepts":11336},[],[],{"space":11338,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11340,"publishedVersion":62,"revision":44,"locale":29},{"sys":11339},{"type":12,"linkType":13,"id":14},{"sys":11341},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11343},{"url":402,"details":11344,"fileName":408,"contentType":409},{"size":404,"image":11345},{"width":406,"height":407},{"sys":11347,"fields":11350},{"id":11348,"createdAt":11349},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":11351,"slug":11352,"articleIntro":11351,"category":11353},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[11354],{"metadata":11355,"sys":11358,"fields":11365},{"tags":11356,"concepts":11357},[],[],{"space":11359,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11361,"publishedVersion":358,"revision":62,"contentType":11363,"locale":29},{"sys":11360},{"type":12,"linkType":13,"id":14},{"sys":11362},{"id":21,"type":12,"linkType":22},{"sys":11364},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11366,"metaTitle":368,"metaDescription":369,"mainTitle":11367,"subtitle":387,"heroImage":11382,"ctaButton":410,"ctaLink":411},[367],{"data":11368,"content":11369,"nodeType":74},{},[11370,11376],{"data":11371,"content":11372,"nodeType":78},{},[11373],{"data":11374,"marks":11375,"value":379,"nodeType":82},{},[],{"data":11377,"content":11378,"nodeType":87},{},[11379],{"data":11380,"marks":11381,"value":386,"nodeType":82},{},[],{"metadata":11383,"sys":11386,"fields":11391},{"tags":11384,"concepts":11385},[],[],{"space":11387,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11389,"publishedVersion":62,"revision":44,"locale":29},{"sys":11388},{"type":12,"linkType":13,"id":14},{"sys":11390},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11392},{"url":402,"details":11393,"fileName":408,"contentType":409},{"size":404,"image":11394},{"width":406,"height":407},{"sys":11396,"fields":11399},{"id":11397,"createdAt":11398},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":11400,"slug":11401,"articleIntro":11400,"category":11402},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[11403],{"metadata":11404,"sys":11407,"fields":11414},{"tags":11405,"concepts":11406},[],[],{"space":11408,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11410,"publishedVersion":358,"revision":62,"contentType":11412,"locale":29},{"sys":11409},{"type":12,"linkType":13,"id":14},{"sys":11411},{"id":21,"type":12,"linkType":22},{"sys":11413},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11415,"metaTitle":368,"metaDescription":369,"mainTitle":11416,"subtitle":387,"heroImage":11431,"ctaButton":410,"ctaLink":411},[367],{"data":11417,"content":11418,"nodeType":74},{},[11419,11425],{"data":11420,"content":11421,"nodeType":78},{},[11422],{"data":11423,"marks":11424,"value":379,"nodeType":82},{},[],{"data":11426,"content":11427,"nodeType":87},{},[11428],{"data":11429,"marks":11430,"value":386,"nodeType":82},{},[],{"metadata":11432,"sys":11435,"fields":11440},{"tags":11433,"concepts":11434},[],[],{"space":11436,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11438,"publishedVersion":62,"revision":44,"locale":29},{"sys":11437},{"type":12,"linkType":13,"id":14},{"sys":11439},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11441},{"url":402,"details":11442,"fileName":408,"contentType":409},{"size":404,"image":11443},{"width":406,"height":407},{"sys":11445,"fields":11448},{"id":11446,"createdAt":11447},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":11449,"slug":11450,"articleIntro":11449,"category":11451},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[11452],{"metadata":11453,"sys":11456,"fields":11463},{"tags":11454,"concepts":11455},[],[],{"space":11457,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11459,"publishedVersion":358,"revision":62,"contentType":11461,"locale":29},{"sys":11458},{"type":12,"linkType":13,"id":14},{"sys":11460},{"id":21,"type":12,"linkType":22},{"sys":11462},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11464,"metaTitle":368,"metaDescription":369,"mainTitle":11465,"subtitle":387,"heroImage":11480,"ctaButton":410,"ctaLink":411},[367],{"data":11466,"content":11467,"nodeType":74},{},[11468,11474],{"data":11469,"content":11470,"nodeType":78},{},[11471],{"data":11472,"marks":11473,"value":379,"nodeType":82},{},[],{"data":11475,"content":11476,"nodeType":87},{},[11477],{"data":11478,"marks":11479,"value":386,"nodeType":82},{},[],{"metadata":11481,"sys":11484,"fields":11489},{"tags":11482,"concepts":11483},[],[],{"space":11485,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11487,"publishedVersion":62,"revision":44,"locale":29},{"sys":11486},{"type":12,"linkType":13,"id":14},{"sys":11488},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11490},{"url":402,"details":11491,"fileName":408,"contentType":409},{"size":404,"image":11492},{"width":406,"height":407},{"sys":11494,"fields":11497},{"id":11495,"createdAt":11496},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":11498,"slug":11499,"articleIntro":11498,"category":11500},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[11501],{"metadata":11502,"sys":11505,"fields":11512},{"tags":11503,"concepts":11504},[],[],{"space":11506,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11508,"publishedVersion":358,"revision":62,"contentType":11510,"locale":29},{"sys":11507},{"type":12,"linkType":13,"id":14},{"sys":11509},{"id":21,"type":12,"linkType":22},{"sys":11511},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11513,"metaTitle":368,"metaDescription":369,"mainTitle":11514,"subtitle":387,"heroImage":11529,"ctaButton":410,"ctaLink":411},[367],{"data":11515,"content":11516,"nodeType":74},{},[11517,11523],{"data":11518,"content":11519,"nodeType":78},{},[11520],{"data":11521,"marks":11522,"value":379,"nodeType":82},{},[],{"data":11524,"content":11525,"nodeType":87},{},[11526],{"data":11527,"marks":11528,"value":386,"nodeType":82},{},[],{"metadata":11530,"sys":11533,"fields":11538},{"tags":11531,"concepts":11532},[],[],{"space":11534,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11536,"publishedVersion":62,"revision":44,"locale":29},{"sys":11535},{"type":12,"linkType":13,"id":14},{"sys":11537},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11539},{"url":402,"details":11540,"fileName":408,"contentType":409},{"size":404,"image":11541},{"width":406,"height":407},{"sys":11543,"fields":11546},{"id":11544,"createdAt":11545},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":11547,"slug":11548,"articleIntro":11547,"category":11549},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[11550],{"metadata":11551,"sys":11554,"fields":11561},{"tags":11552,"concepts":11553},[],[],{"space":11555,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11557,"publishedVersion":358,"revision":62,"contentType":11559,"locale":29},{"sys":11556},{"type":12,"linkType":13,"id":14},{"sys":11558},{"id":21,"type":12,"linkType":22},{"sys":11560},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11562,"metaTitle":368,"metaDescription":369,"mainTitle":11563,"subtitle":387,"heroImage":11578,"ctaButton":410,"ctaLink":411},[367],{"data":11564,"content":11565,"nodeType":74},{},[11566,11572],{"data":11567,"content":11568,"nodeType":78},{},[11569],{"data":11570,"marks":11571,"value":379,"nodeType":82},{},[],{"data":11573,"content":11574,"nodeType":87},{},[11575],{"data":11576,"marks":11577,"value":386,"nodeType":82},{},[],{"metadata":11579,"sys":11582,"fields":11587},{"tags":11580,"concepts":11581},[],[],{"space":11583,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11585,"publishedVersion":62,"revision":44,"locale":29},{"sys":11584},{"type":12,"linkType":13,"id":14},{"sys":11586},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11588},{"url":402,"details":11589,"fileName":408,"contentType":409},{"size":404,"image":11590},{"width":406,"height":407},{"sys":11592,"fields":11595},{"id":11593,"createdAt":11594},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":11596,"slug":11597,"articleIntro":11596,"category":11598},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[11599],{"metadata":11600,"sys":11603,"fields":11610},{"tags":11601,"concepts":11602},[],[],{"space":11604,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11606,"publishedVersion":358,"revision":62,"contentType":11608,"locale":29},{"sys":11605},{"type":12,"linkType":13,"id":14},{"sys":11607},{"id":21,"type":12,"linkType":22},{"sys":11609},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11611,"metaTitle":368,"metaDescription":369,"mainTitle":11612,"subtitle":387,"heroImage":11627,"ctaButton":410,"ctaLink":411},[367],{"data":11613,"content":11614,"nodeType":74},{},[11615,11621],{"data":11616,"content":11617,"nodeType":78},{},[11618],{"data":11619,"marks":11620,"value":379,"nodeType":82},{},[],{"data":11622,"content":11623,"nodeType":87},{},[11624],{"data":11625,"marks":11626,"value":386,"nodeType":82},{},[],{"metadata":11628,"sys":11631,"fields":11636},{"tags":11629,"concepts":11630},[],[],{"space":11632,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11634,"publishedVersion":62,"revision":44,"locale":29},{"sys":11633},{"type":12,"linkType":13,"id":14},{"sys":11635},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11637},{"url":402,"details":11638,"fileName":408,"contentType":409},{"size":404,"image":11639},{"width":406,"height":407},{"sys":11641,"fields":11644},{"id":11642,"createdAt":11643},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":11645,"slug":11646,"articleIntro":-1,"category":11647},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[11648],{"metadata":11649,"sys":11652,"fields":11659},{"tags":11650,"concepts":11651},[],[],{"space":11653,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11655,"publishedVersion":358,"revision":62,"contentType":11657,"locale":29},{"sys":11654},{"type":12,"linkType":13,"id":14},{"sys":11656},{"id":21,"type":12,"linkType":22},{"sys":11658},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11660,"metaTitle":368,"metaDescription":369,"mainTitle":11661,"subtitle":387,"heroImage":11676,"ctaButton":410,"ctaLink":411},[367],{"data":11662,"content":11663,"nodeType":74},{},[11664,11670],{"data":11665,"content":11666,"nodeType":78},{},[11667],{"data":11668,"marks":11669,"value":379,"nodeType":82},{},[],{"data":11671,"content":11672,"nodeType":87},{},[11673],{"data":11674,"marks":11675,"value":386,"nodeType":82},{},[],{"metadata":11677,"sys":11680,"fields":11685},{"tags":11678,"concepts":11679},[],[],{"space":11681,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11683,"publishedVersion":62,"revision":44,"locale":29},{"sys":11682},{"type":12,"linkType":13,"id":14},{"sys":11684},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11686},{"url":402,"details":11687,"fileName":408,"contentType":409},{"size":404,"image":11688},{"width":406,"height":407},{"sys":11690,"fields":11693},{"id":11691,"createdAt":11692},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":11694,"slug":11695,"articleIntro":11694,"category":11696},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[11697],{"metadata":11698,"sys":11701,"fields":11708},{"tags":11699,"concepts":11700},[],[],{"space":11702,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11704,"publishedVersion":358,"revision":62,"contentType":11706,"locale":29},{"sys":11703},{"type":12,"linkType":13,"id":14},{"sys":11705},{"id":21,"type":12,"linkType":22},{"sys":11707},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11709,"metaTitle":368,"metaDescription":369,"mainTitle":11710,"subtitle":387,"heroImage":11725,"ctaButton":410,"ctaLink":411},[367],{"data":11711,"content":11712,"nodeType":74},{},[11713,11719],{"data":11714,"content":11715,"nodeType":78},{},[11716],{"data":11717,"marks":11718,"value":379,"nodeType":82},{},[],{"data":11720,"content":11721,"nodeType":87},{},[11722],{"data":11723,"marks":11724,"value":386,"nodeType":82},{},[],{"metadata":11726,"sys":11729,"fields":11734},{"tags":11727,"concepts":11728},[],[],{"space":11730,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11732,"publishedVersion":62,"revision":44,"locale":29},{"sys":11731},{"type":12,"linkType":13,"id":14},{"sys":11733},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11735},{"url":402,"details":11736,"fileName":408,"contentType":409},{"size":404,"image":11737},{"width":406,"height":407},{"sys":11739,"fields":11742},{"id":11740,"createdAt":11741},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11743,"slug":11744,"articleIntro":-1,"category":11745},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11746],{"metadata":11747,"sys":11750,"fields":11757},{"tags":11748,"concepts":11749},[],[],{"space":11751,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11753,"publishedVersion":358,"revision":62,"contentType":11755,"locale":29},{"sys":11752},{"type":12,"linkType":13,"id":14},{"sys":11754},{"id":21,"type":12,"linkType":22},{"sys":11756},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11758,"metaTitle":368,"metaDescription":369,"mainTitle":11759,"subtitle":387,"heroImage":11774,"ctaButton":410,"ctaLink":411},[367],{"data":11760,"content":11761,"nodeType":74},{},[11762,11768],{"data":11763,"content":11764,"nodeType":78},{},[11765],{"data":11766,"marks":11767,"value":379,"nodeType":82},{},[],{"data":11769,"content":11770,"nodeType":87},{},[11771],{"data":11772,"marks":11773,"value":386,"nodeType":82},{},[],{"metadata":11775,"sys":11778,"fields":11783},{"tags":11776,"concepts":11777},[],[],{"space":11779,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11781,"publishedVersion":62,"revision":44,"locale":29},{"sys":11780},{"type":12,"linkType":13,"id":14},{"sys":11782},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11784},{"url":402,"details":11785,"fileName":408,"contentType":409},{"size":404,"image":11786},{"width":406,"height":407},{"sys":11788,"fields":11791},{"id":11789,"createdAt":11790},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11792,"slug":11793,"articleIntro":11792,"category":11794},"4886 - Charges","compte-4886-charges",[11795],{"metadata":11796,"sys":11799,"fields":11806},{"tags":11797,"concepts":11798},[],[],{"space":11800,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11802,"publishedVersion":358,"revision":62,"contentType":11804,"locale":29},{"sys":11801},{"type":12,"linkType":13,"id":14},{"sys":11803},{"id":21,"type":12,"linkType":22},{"sys":11805},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11807,"metaTitle":368,"metaDescription":369,"mainTitle":11808,"subtitle":387,"heroImage":11823,"ctaButton":410,"ctaLink":411},[367],{"data":11809,"content":11810,"nodeType":74},{},[11811,11817],{"data":11812,"content":11813,"nodeType":78},{},[11814],{"data":11815,"marks":11816,"value":379,"nodeType":82},{},[],{"data":11818,"content":11819,"nodeType":87},{},[11820],{"data":11821,"marks":11822,"value":386,"nodeType":82},{},[],{"metadata":11824,"sys":11827,"fields":11832},{"tags":11825,"concepts":11826},[],[],{"space":11828,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11830,"publishedVersion":62,"revision":44,"locale":29},{"sys":11829},{"type":12,"linkType":13,"id":14},{"sys":11831},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11833},{"url":402,"details":11834,"fileName":408,"contentType":409},{"size":404,"image":11835},{"width":406,"height":407},{"sys":11837,"fields":11840},{"id":11838,"createdAt":11839},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":11841,"slug":11842,"articleIntro":-1,"category":11843},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[11844],{"metadata":11845,"sys":11848,"fields":11855},{"tags":11846,"concepts":11847},[],[],{"space":11849,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11851,"publishedVersion":358,"revision":62,"contentType":11853,"locale":29},{"sys":11850},{"type":12,"linkType":13,"id":14},{"sys":11852},{"id":21,"type":12,"linkType":22},{"sys":11854},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11856,"metaTitle":368,"metaDescription":369,"mainTitle":11857,"subtitle":387,"heroImage":11872,"ctaButton":410,"ctaLink":411},[367],{"data":11858,"content":11859,"nodeType":74},{},[11860,11866],{"data":11861,"content":11862,"nodeType":78},{},[11863],{"data":11864,"marks":11865,"value":379,"nodeType":82},{},[],{"data":11867,"content":11868,"nodeType":87},{},[11869],{"data":11870,"marks":11871,"value":386,"nodeType":82},{},[],{"metadata":11873,"sys":11876,"fields":11881},{"tags":11874,"concepts":11875},[],[],{"space":11877,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11879,"publishedVersion":62,"revision":44,"locale":29},{"sys":11878},{"type":12,"linkType":13,"id":14},{"sys":11880},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11882},{"url":402,"details":11883,"fileName":408,"contentType":409},{"size":404,"image":11884},{"width":406,"height":407},{"sys":11886,"fields":11889},{"id":11887,"createdAt":11888},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":11890,"slug":11891,"articleIntro":-1,"category":11892},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[11893],{"metadata":11894,"sys":11897,"fields":11904},{"tags":11895,"concepts":11896},[],[],{"space":11898,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11900,"publishedVersion":358,"revision":62,"contentType":11902,"locale":29},{"sys":11899},{"type":12,"linkType":13,"id":14},{"sys":11901},{"id":21,"type":12,"linkType":22},{"sys":11903},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11905,"metaTitle":368,"metaDescription":369,"mainTitle":11906,"subtitle":387,"heroImage":11921,"ctaButton":410,"ctaLink":411},[367],{"data":11907,"content":11908,"nodeType":74},{},[11909,11915],{"data":11910,"content":11911,"nodeType":78},{},[11912],{"data":11913,"marks":11914,"value":379,"nodeType":82},{},[],{"data":11916,"content":11917,"nodeType":87},{},[11918],{"data":11919,"marks":11920,"value":386,"nodeType":82},{},[],{"metadata":11922,"sys":11925,"fields":11930},{"tags":11923,"concepts":11924},[],[],{"space":11926,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11928,"publishedVersion":62,"revision":44,"locale":29},{"sys":11927},{"type":12,"linkType":13,"id":14},{"sys":11929},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11931},{"url":402,"details":11932,"fileName":408,"contentType":409},{"size":404,"image":11933},{"width":406,"height":407},{"sys":11935,"fields":11938},{"id":11936,"createdAt":11937},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":11939,"slug":11940,"articleIntro":11939,"category":11941},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[11942],{"metadata":11943,"sys":11946,"fields":11953},{"tags":11944,"concepts":11945},[],[],{"space":11947,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11949,"publishedVersion":358,"revision":62,"contentType":11951,"locale":29},{"sys":11948},{"type":12,"linkType":13,"id":14},{"sys":11950},{"id":21,"type":12,"linkType":22},{"sys":11952},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":11954,"metaTitle":368,"metaDescription":369,"mainTitle":11955,"subtitle":387,"heroImage":11970,"ctaButton":410,"ctaLink":411},[367],{"data":11956,"content":11957,"nodeType":74},{},[11958,11964],{"data":11959,"content":11960,"nodeType":78},{},[11961],{"data":11962,"marks":11963,"value":379,"nodeType":82},{},[],{"data":11965,"content":11966,"nodeType":87},{},[11967],{"data":11968,"marks":11969,"value":386,"nodeType":82},{},[],{"metadata":11971,"sys":11974,"fields":11979},{"tags":11972,"concepts":11973},[],[],{"space":11975,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":11977,"publishedVersion":62,"revision":44,"locale":29},{"sys":11976},{"type":12,"linkType":13,"id":14},{"sys":11978},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":11980},{"url":402,"details":11981,"fileName":408,"contentType":409},{"size":404,"image":11982},{"width":406,"height":407},{"sys":11984,"fields":11987},{"id":11985,"createdAt":11986},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":11988,"slug":11989,"articleIntro":11988,"category":11990},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[11991],{"metadata":11992,"sys":11995,"fields":12002},{"tags":11993,"concepts":11994},[],[],{"space":11996,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":11998,"publishedVersion":358,"revision":62,"contentType":12000,"locale":29},{"sys":11997},{"type":12,"linkType":13,"id":14},{"sys":11999},{"id":21,"type":12,"linkType":22},{"sys":12001},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12003,"metaTitle":368,"metaDescription":369,"mainTitle":12004,"subtitle":387,"heroImage":12019,"ctaButton":410,"ctaLink":411},[367],{"data":12005,"content":12006,"nodeType":74},{},[12007,12013],{"data":12008,"content":12009,"nodeType":78},{},[12010],{"data":12011,"marks":12012,"value":379,"nodeType":82},{},[],{"data":12014,"content":12015,"nodeType":87},{},[12016],{"data":12017,"marks":12018,"value":386,"nodeType":82},{},[],{"metadata":12020,"sys":12023,"fields":12028},{"tags":12021,"concepts":12022},[],[],{"space":12024,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12026,"publishedVersion":62,"revision":44,"locale":29},{"sys":12025},{"type":12,"linkType":13,"id":14},{"sys":12027},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12029},{"url":402,"details":12030,"fileName":408,"contentType":409},{"size":404,"image":12031},{"width":406,"height":407},{"sys":12033,"fields":12036},{"id":12034,"createdAt":12035},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":12037,"slug":12038,"articleIntro":12037,"category":12039},"Compte 106 - Réserves","compte-106-reserves",[12040],{"metadata":12041,"sys":12044,"fields":12051},{"tags":12042,"concepts":12043},[],[],{"space":12045,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12047,"publishedVersion":358,"revision":62,"contentType":12049,"locale":29},{"sys":12046},{"type":12,"linkType":13,"id":14},{"sys":12048},{"id":21,"type":12,"linkType":22},{"sys":12050},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12052,"metaTitle":368,"metaDescription":369,"mainTitle":12053,"subtitle":387,"heroImage":12068,"ctaButton":410,"ctaLink":411},[367],{"data":12054,"content":12055,"nodeType":74},{},[12056,12062],{"data":12057,"content":12058,"nodeType":78},{},[12059],{"data":12060,"marks":12061,"value":379,"nodeType":82},{},[],{"data":12063,"content":12064,"nodeType":87},{},[12065],{"data":12066,"marks":12067,"value":386,"nodeType":82},{},[],{"metadata":12069,"sys":12072,"fields":12077},{"tags":12070,"concepts":12071},[],[],{"space":12073,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12075,"publishedVersion":62,"revision":44,"locale":29},{"sys":12074},{"type":12,"linkType":13,"id":14},{"sys":12076},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12078},{"url":402,"details":12079,"fileName":408,"contentType":409},{"size":404,"image":12080},{"width":406,"height":407},{"sys":12082,"fields":12085},{"id":12083,"createdAt":12084},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":12086,"slug":12087,"articleIntro":-1,"category":12088},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[12089],{"metadata":12090,"sys":12093,"fields":12100},{"tags":12091,"concepts":12092},[],[],{"space":12094,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12096,"publishedVersion":358,"revision":62,"contentType":12098,"locale":29},{"sys":12095},{"type":12,"linkType":13,"id":14},{"sys":12097},{"id":21,"type":12,"linkType":22},{"sys":12099},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12101,"metaTitle":368,"metaDescription":369,"mainTitle":12102,"subtitle":387,"heroImage":12117,"ctaButton":410,"ctaLink":411},[367],{"data":12103,"content":12104,"nodeType":74},{},[12105,12111],{"data":12106,"content":12107,"nodeType":78},{},[12108],{"data":12109,"marks":12110,"value":379,"nodeType":82},{},[],{"data":12112,"content":12113,"nodeType":87},{},[12114],{"data":12115,"marks":12116,"value":386,"nodeType":82},{},[],{"metadata":12118,"sys":12121,"fields":12126},{"tags":12119,"concepts":12120},[],[],{"space":12122,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12124,"publishedVersion":62,"revision":44,"locale":29},{"sys":12123},{"type":12,"linkType":13,"id":14},{"sys":12125},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12127},{"url":402,"details":12128,"fileName":408,"contentType":409},{"size":404,"image":12129},{"width":406,"height":407},{"sys":12131,"fields":12134},{"id":12132,"createdAt":12133},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":12135,"slug":12136,"articleIntro":-1,"category":12137},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[12138],{"metadata":12139,"sys":12142,"fields":12149},{"tags":12140,"concepts":12141},[],[],{"space":12143,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12145,"publishedVersion":358,"revision":62,"contentType":12147,"locale":29},{"sys":12144},{"type":12,"linkType":13,"id":14},{"sys":12146},{"id":21,"type":12,"linkType":22},{"sys":12148},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12150,"metaTitle":368,"metaDescription":369,"mainTitle":12151,"subtitle":387,"heroImage":12166,"ctaButton":410,"ctaLink":411},[367],{"data":12152,"content":12153,"nodeType":74},{},[12154,12160],{"data":12155,"content":12156,"nodeType":78},{},[12157],{"data":12158,"marks":12159,"value":379,"nodeType":82},{},[],{"data":12161,"content":12162,"nodeType":87},{},[12163],{"data":12164,"marks":12165,"value":386,"nodeType":82},{},[],{"metadata":12167,"sys":12170,"fields":12175},{"tags":12168,"concepts":12169},[],[],{"space":12171,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12173,"publishedVersion":62,"revision":44,"locale":29},{"sys":12172},{"type":12,"linkType":13,"id":14},{"sys":12174},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12176},{"url":402,"details":12177,"fileName":408,"contentType":409},{"size":404,"image":12178},{"width":406,"height":407},{"sys":12180,"fields":12183},{"id":12181,"createdAt":12182},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":12184,"slug":12185,"articleIntro":-1,"category":12186},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[12187],{"metadata":12188,"sys":12191,"fields":12198},{"tags":12189,"concepts":12190},[],[],{"space":12192,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12194,"publishedVersion":358,"revision":62,"contentType":12196,"locale":29},{"sys":12193},{"type":12,"linkType":13,"id":14},{"sys":12195},{"id":21,"type":12,"linkType":22},{"sys":12197},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12199,"metaTitle":368,"metaDescription":369,"mainTitle":12200,"subtitle":387,"heroImage":12215,"ctaButton":410,"ctaLink":411},[367],{"data":12201,"content":12202,"nodeType":74},{},[12203,12209],{"data":12204,"content":12205,"nodeType":78},{},[12206],{"data":12207,"marks":12208,"value":379,"nodeType":82},{},[],{"data":12210,"content":12211,"nodeType":87},{},[12212],{"data":12213,"marks":12214,"value":386,"nodeType":82},{},[],{"metadata":12216,"sys":12219,"fields":12224},{"tags":12217,"concepts":12218},[],[],{"space":12220,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12222,"publishedVersion":62,"revision":44,"locale":29},{"sys":12221},{"type":12,"linkType":13,"id":14},{"sys":12223},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12225},{"url":402,"details":12226,"fileName":408,"contentType":409},{"size":404,"image":12227},{"width":406,"height":407},{"sys":12229,"fields":12232},{"id":12230,"createdAt":12231},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":12233,"slug":12234,"articleIntro":12233,"category":12235},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[12236],{"metadata":12237,"sys":12240,"fields":12247},{"tags":12238,"concepts":12239},[],[],{"space":12241,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12243,"publishedVersion":358,"revision":62,"contentType":12245,"locale":29},{"sys":12242},{"type":12,"linkType":13,"id":14},{"sys":12244},{"id":21,"type":12,"linkType":22},{"sys":12246},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12248,"metaTitle":368,"metaDescription":369,"mainTitle":12249,"subtitle":387,"heroImage":12264,"ctaButton":410,"ctaLink":411},[367],{"data":12250,"content":12251,"nodeType":74},{},[12252,12258],{"data":12253,"content":12254,"nodeType":78},{},[12255],{"data":12256,"marks":12257,"value":379,"nodeType":82},{},[],{"data":12259,"content":12260,"nodeType":87},{},[12261],{"data":12262,"marks":12263,"value":386,"nodeType":82},{},[],{"metadata":12265,"sys":12268,"fields":12273},{"tags":12266,"concepts":12267},[],[],{"space":12269,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12271,"publishedVersion":62,"revision":44,"locale":29},{"sys":12270},{"type":12,"linkType":13,"id":14},{"sys":12272},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12274},{"url":402,"details":12275,"fileName":408,"contentType":409},{"size":404,"image":12276},{"width":406,"height":407},{"sys":12278,"fields":12281},{"id":12279,"createdAt":12280},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":12282,"slug":12283,"articleIntro":12282,"category":12284},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[12285],{"metadata":12286,"sys":12289,"fields":12296},{"tags":12287,"concepts":12288},[],[],{"space":12290,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12292,"publishedVersion":358,"revision":62,"contentType":12294,"locale":29},{"sys":12291},{"type":12,"linkType":13,"id":14},{"sys":12293},{"id":21,"type":12,"linkType":22},{"sys":12295},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12297,"metaTitle":368,"metaDescription":369,"mainTitle":12298,"subtitle":387,"heroImage":12313,"ctaButton":410,"ctaLink":411},[367],{"data":12299,"content":12300,"nodeType":74},{},[12301,12307],{"data":12302,"content":12303,"nodeType":78},{},[12304],{"data":12305,"marks":12306,"value":379,"nodeType":82},{},[],{"data":12308,"content":12309,"nodeType":87},{},[12310],{"data":12311,"marks":12312,"value":386,"nodeType":82},{},[],{"metadata":12314,"sys":12317,"fields":12322},{"tags":12315,"concepts":12316},[],[],{"space":12318,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12320,"publishedVersion":62,"revision":44,"locale":29},{"sys":12319},{"type":12,"linkType":13,"id":14},{"sys":12321},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12323},{"url":402,"details":12324,"fileName":408,"contentType":409},{"size":404,"image":12325},{"width":406,"height":407},{"sys":12327,"fields":12330},{"id":12328,"createdAt":12329},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":12331,"slug":12332,"articleIntro":12331,"category":12333},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[12334],{"metadata":12335,"sys":12338,"fields":12345},{"tags":12336,"concepts":12337},[],[],{"space":12339,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12341,"publishedVersion":358,"revision":62,"contentType":12343,"locale":29},{"sys":12340},{"type":12,"linkType":13,"id":14},{"sys":12342},{"id":21,"type":12,"linkType":22},{"sys":12344},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12346,"metaTitle":368,"metaDescription":369,"mainTitle":12347,"subtitle":387,"heroImage":12362,"ctaButton":410,"ctaLink":411},[367],{"data":12348,"content":12349,"nodeType":74},{},[12350,12356],{"data":12351,"content":12352,"nodeType":78},{},[12353],{"data":12354,"marks":12355,"value":379,"nodeType":82},{},[],{"data":12357,"content":12358,"nodeType":87},{},[12359],{"data":12360,"marks":12361,"value":386,"nodeType":82},{},[],{"metadata":12363,"sys":12366,"fields":12371},{"tags":12364,"concepts":12365},[],[],{"space":12367,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12369,"publishedVersion":62,"revision":44,"locale":29},{"sys":12368},{"type":12,"linkType":13,"id":14},{"sys":12370},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12372},{"url":402,"details":12373,"fileName":408,"contentType":409},{"size":404,"image":12374},{"width":406,"height":407},{"sys":12376,"fields":12379},{"id":12377,"createdAt":12378},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":12380,"slug":12381,"articleIntro":12380,"category":12382},"Compte 101 - Capital","compte-101-capital",[12383],{"metadata":12384,"sys":12387,"fields":12394},{"tags":12385,"concepts":12386},[],[],{"space":12388,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12390,"publishedVersion":358,"revision":62,"contentType":12392,"locale":29},{"sys":12389},{"type":12,"linkType":13,"id":14},{"sys":12391},{"id":21,"type":12,"linkType":22},{"sys":12393},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12395,"metaTitle":368,"metaDescription":369,"mainTitle":12396,"subtitle":387,"heroImage":12411,"ctaButton":410,"ctaLink":411},[367],{"data":12397,"content":12398,"nodeType":74},{},[12399,12405],{"data":12400,"content":12401,"nodeType":78},{},[12402],{"data":12403,"marks":12404,"value":379,"nodeType":82},{},[],{"data":12406,"content":12407,"nodeType":87},{},[12408],{"data":12409,"marks":12410,"value":386,"nodeType":82},{},[],{"metadata":12412,"sys":12415,"fields":12420},{"tags":12413,"concepts":12414},[],[],{"space":12416,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12418,"publishedVersion":62,"revision":44,"locale":29},{"sys":12417},{"type":12,"linkType":13,"id":14},{"sys":12419},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12421},{"url":402,"details":12422,"fileName":408,"contentType":409},{"size":404,"image":12423},{"width":406,"height":407},{"sys":12425,"fields":12428},{"id":12426,"createdAt":12427},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":12429,"slug":12430,"articleIntro":-1,"category":12431},"Compte 6226 - Honoraires","compte-6226-honoraires",[12432],{"metadata":12433,"sys":12436,"fields":12443},{"tags":12434,"concepts":12435},[],[],{"space":12437,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12439,"publishedVersion":358,"revision":62,"contentType":12441,"locale":29},{"sys":12438},{"type":12,"linkType":13,"id":14},{"sys":12440},{"id":21,"type":12,"linkType":22},{"sys":12442},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12444,"metaTitle":368,"metaDescription":369,"mainTitle":12445,"subtitle":387,"heroImage":12460,"ctaButton":410,"ctaLink":411},[367],{"data":12446,"content":12447,"nodeType":74},{},[12448,12454],{"data":12449,"content":12450,"nodeType":78},{},[12451],{"data":12452,"marks":12453,"value":379,"nodeType":82},{},[],{"data":12455,"content":12456,"nodeType":87},{},[12457],{"data":12458,"marks":12459,"value":386,"nodeType":82},{},[],{"metadata":12461,"sys":12464,"fields":12469},{"tags":12462,"concepts":12463},[],[],{"space":12465,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12467,"publishedVersion":62,"revision":44,"locale":29},{"sys":12466},{"type":12,"linkType":13,"id":14},{"sys":12468},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12470},{"url":402,"details":12471,"fileName":408,"contentType":409},{"size":404,"image":12472},{"width":406,"height":407},{"sys":12474,"fields":12477},{"id":12475,"createdAt":12476},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":12478,"slug":12479,"articleIntro":12478,"category":12480},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[12481],{"metadata":12482,"sys":12485,"fields":12492},{"tags":12483,"concepts":12484},[],[],{"space":12486,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12488,"publishedVersion":358,"revision":62,"contentType":12490,"locale":29},{"sys":12487},{"type":12,"linkType":13,"id":14},{"sys":12489},{"id":21,"type":12,"linkType":22},{"sys":12491},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12493,"metaTitle":368,"metaDescription":369,"mainTitle":12494,"subtitle":387,"heroImage":12509,"ctaButton":410,"ctaLink":411},[367],{"data":12495,"content":12496,"nodeType":74},{},[12497,12503],{"data":12498,"content":12499,"nodeType":78},{},[12500],{"data":12501,"marks":12502,"value":379,"nodeType":82},{},[],{"data":12504,"content":12505,"nodeType":87},{},[12506],{"data":12507,"marks":12508,"value":386,"nodeType":82},{},[],{"metadata":12510,"sys":12513,"fields":12518},{"tags":12511,"concepts":12512},[],[],{"space":12514,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12516,"publishedVersion":62,"revision":44,"locale":29},{"sys":12515},{"type":12,"linkType":13,"id":14},{"sys":12517},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12519},{"url":402,"details":12520,"fileName":408,"contentType":409},{"size":404,"image":12521},{"width":406,"height":407},{"sys":12523,"fields":12526},{"id":12524,"createdAt":12525},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":12527,"slug":12528,"articleIntro":12529,"category":12530},"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",[12531],{"metadata":12532,"sys":12535,"fields":12542},{"tags":12533,"concepts":12534},[],[],{"space":12536,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12538,"publishedVersion":358,"revision":62,"contentType":12540,"locale":29},{"sys":12537},{"type":12,"linkType":13,"id":14},{"sys":12539},{"id":21,"type":12,"linkType":22},{"sys":12541},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12543,"metaTitle":368,"metaDescription":369,"mainTitle":12544,"subtitle":387,"heroImage":12559,"ctaButton":410,"ctaLink":411},[367],{"data":12545,"content":12546,"nodeType":74},{},[12547,12553],{"data":12548,"content":12549,"nodeType":78},{},[12550],{"data":12551,"marks":12552,"value":379,"nodeType":82},{},[],{"data":12554,"content":12555,"nodeType":87},{},[12556],{"data":12557,"marks":12558,"value":386,"nodeType":82},{},[],{"metadata":12560,"sys":12563,"fields":12568},{"tags":12561,"concepts":12562},[],[],{"space":12564,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12566,"publishedVersion":62,"revision":44,"locale":29},{"sys":12565},{"type":12,"linkType":13,"id":14},{"sys":12567},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12569},{"url":402,"details":12570,"fileName":408,"contentType":409},{"size":404,"image":12571},{"width":406,"height":407},{"sys":12573,"fields":12576},{"id":12574,"createdAt":12575},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":12577,"slug":12578,"articleIntro":12577,"category":12579},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[12580],{"metadata":12581,"sys":12584,"fields":12591},{"tags":12582,"concepts":12583},[],[],{"space":12585,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12587,"publishedVersion":358,"revision":62,"contentType":12589,"locale":29},{"sys":12586},{"type":12,"linkType":13,"id":14},{"sys":12588},{"id":21,"type":12,"linkType":22},{"sys":12590},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12592,"metaTitle":368,"metaDescription":369,"mainTitle":12593,"subtitle":387,"heroImage":12608,"ctaButton":410,"ctaLink":411},[367],{"data":12594,"content":12595,"nodeType":74},{},[12596,12602],{"data":12597,"content":12598,"nodeType":78},{},[12599],{"data":12600,"marks":12601,"value":379,"nodeType":82},{},[],{"data":12603,"content":12604,"nodeType":87},{},[12605],{"data":12606,"marks":12607,"value":386,"nodeType":82},{},[],{"metadata":12609,"sys":12612,"fields":12617},{"tags":12610,"concepts":12611},[],[],{"space":12613,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12615,"publishedVersion":62,"revision":44,"locale":29},{"sys":12614},{"type":12,"linkType":13,"id":14},{"sys":12616},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12618},{"url":402,"details":12619,"fileName":408,"contentType":409},{"size":404,"image":12620},{"width":406,"height":407},{"sys":12622,"fields":12624},{"id":12623,"createdAt":1789},"1gL1TVBdSVq2maqsnWjSUW",{"title":12625,"slug":12626,"articleIntro":-1,"category":12627},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[12628],{"metadata":12629,"sys":12632,"fields":12639},{"tags":12630,"concepts":12631},[],[],{"space":12633,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12635,"publishedVersion":358,"revision":62,"contentType":12637,"locale":29},{"sys":12634},{"type":12,"linkType":13,"id":14},{"sys":12636},{"id":21,"type":12,"linkType":22},{"sys":12638},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12640,"metaTitle":368,"metaDescription":369,"mainTitle":12641,"subtitle":387,"heroImage":12656,"ctaButton":410,"ctaLink":411},[367],{"data":12642,"content":12643,"nodeType":74},{},[12644,12650],{"data":12645,"content":12646,"nodeType":78},{},[12647],{"data":12648,"marks":12649,"value":379,"nodeType":82},{},[],{"data":12651,"content":12652,"nodeType":87},{},[12653],{"data":12654,"marks":12655,"value":386,"nodeType":82},{},[],{"metadata":12657,"sys":12660,"fields":12665},{"tags":12658,"concepts":12659},[],[],{"space":12661,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12663,"publishedVersion":62,"revision":44,"locale":29},{"sys":12662},{"type":12,"linkType":13,"id":14},{"sys":12664},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12666},{"url":402,"details":12667,"fileName":408,"contentType":409},{"size":404,"image":12668},{"width":406,"height":407},{"sys":12670,"fields":12673},{"id":12671,"createdAt":12672},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":12674,"slug":12675,"articleIntro":12674,"category":12676},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[12677],{"metadata":12678,"sys":12681,"fields":12688},{"tags":12679,"concepts":12680},[],[],{"space":12682,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12684,"publishedVersion":358,"revision":62,"contentType":12686,"locale":29},{"sys":12683},{"type":12,"linkType":13,"id":14},{"sys":12685},{"id":21,"type":12,"linkType":22},{"sys":12687},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12689,"metaTitle":368,"metaDescription":369,"mainTitle":12690,"subtitle":387,"heroImage":12705,"ctaButton":410,"ctaLink":411},[367],{"data":12691,"content":12692,"nodeType":74},{},[12693,12699],{"data":12694,"content":12695,"nodeType":78},{},[12696],{"data":12697,"marks":12698,"value":379,"nodeType":82},{},[],{"data":12700,"content":12701,"nodeType":87},{},[12702],{"data":12703,"marks":12704,"value":386,"nodeType":82},{},[],{"metadata":12706,"sys":12709,"fields":12714},{"tags":12707,"concepts":12708},[],[],{"space":12710,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12712,"publishedVersion":62,"revision":44,"locale":29},{"sys":12711},{"type":12,"linkType":13,"id":14},{"sys":12713},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12715},{"url":402,"details":12716,"fileName":408,"contentType":409},{"size":404,"image":12717},{"width":406,"height":407},{"sys":12719,"fields":12722},{"id":12720,"createdAt":12721},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":12723,"slug":12724,"articleIntro":12723,"category":12725},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[12726],{"metadata":12727,"sys":12730,"fields":12737},{"tags":12728,"concepts":12729},[],[],{"space":12731,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12733,"publishedVersion":358,"revision":62,"contentType":12735,"locale":29},{"sys":12732},{"type":12,"linkType":13,"id":14},{"sys":12734},{"id":21,"type":12,"linkType":22},{"sys":12736},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12738,"metaTitle":368,"metaDescription":369,"mainTitle":12739,"subtitle":387,"heroImage":12754,"ctaButton":410,"ctaLink":411},[367],{"data":12740,"content":12741,"nodeType":74},{},[12742,12748],{"data":12743,"content":12744,"nodeType":78},{},[12745],{"data":12746,"marks":12747,"value":379,"nodeType":82},{},[],{"data":12749,"content":12750,"nodeType":87},{},[12751],{"data":12752,"marks":12753,"value":386,"nodeType":82},{},[],{"metadata":12755,"sys":12758,"fields":12763},{"tags":12756,"concepts":12757},[],[],{"space":12759,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12761,"publishedVersion":62,"revision":44,"locale":29},{"sys":12760},{"type":12,"linkType":13,"id":14},{"sys":12762},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12764},{"url":402,"details":12765,"fileName":408,"contentType":409},{"size":404,"image":12766},{"width":406,"height":407},{"sys":12768,"fields":12771},{"id":12769,"createdAt":12770},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":12772,"slug":12773,"articleIntro":-1,"category":12774},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[12775],{"metadata":12776,"sys":12779,"fields":12786},{"tags":12777,"concepts":12778},[],[],{"space":12780,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12782,"publishedVersion":358,"revision":62,"contentType":12784,"locale":29},{"sys":12781},{"type":12,"linkType":13,"id":14},{"sys":12783},{"id":21,"type":12,"linkType":22},{"sys":12785},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12787,"metaTitle":368,"metaDescription":369,"mainTitle":12788,"subtitle":387,"heroImage":12803,"ctaButton":410,"ctaLink":411},[367],{"data":12789,"content":12790,"nodeType":74},{},[12791,12797],{"data":12792,"content":12793,"nodeType":78},{},[12794],{"data":12795,"marks":12796,"value":379,"nodeType":82},{},[],{"data":12798,"content":12799,"nodeType":87},{},[12800],{"data":12801,"marks":12802,"value":386,"nodeType":82},{},[],{"metadata":12804,"sys":12807,"fields":12812},{"tags":12805,"concepts":12806},[],[],{"space":12808,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12810,"publishedVersion":62,"revision":44,"locale":29},{"sys":12809},{"type":12,"linkType":13,"id":14},{"sys":12811},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12813},{"url":402,"details":12814,"fileName":408,"contentType":409},{"size":404,"image":12815},{"width":406,"height":407},{"sys":12817,"fields":12820},{"id":12818,"createdAt":12819},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":12821,"slug":12822,"articleIntro":12823,"category":12824},"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.",[12825],{"metadata":12826,"sys":12829,"fields":12836},{"tags":12827,"concepts":12828},[],[],{"space":12830,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12832,"publishedVersion":358,"revision":62,"contentType":12834,"locale":29},{"sys":12831},{"type":12,"linkType":13,"id":14},{"sys":12833},{"id":21,"type":12,"linkType":22},{"sys":12835},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12837,"metaTitle":368,"metaDescription":369,"mainTitle":12838,"subtitle":387,"heroImage":12853,"ctaButton":410,"ctaLink":411},[367],{"data":12839,"content":12840,"nodeType":74},{},[12841,12847],{"data":12842,"content":12843,"nodeType":78},{},[12844],{"data":12845,"marks":12846,"value":379,"nodeType":82},{},[],{"data":12848,"content":12849,"nodeType":87},{},[12850],{"data":12851,"marks":12852,"value":386,"nodeType":82},{},[],{"metadata":12854,"sys":12857,"fields":12862},{"tags":12855,"concepts":12856},[],[],{"space":12858,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12860,"publishedVersion":62,"revision":44,"locale":29},{"sys":12859},{"type":12,"linkType":13,"id":14},{"sys":12861},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12863},{"url":402,"details":12864,"fileName":408,"contentType":409},{"size":404,"image":12865},{"width":406,"height":407},{"sys":12867,"fields":12870},{"id":12868,"createdAt":12869},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":12871,"slug":12872,"articleIntro":12871,"category":12873},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[12874],{"metadata":12875,"sys":12878,"fields":12885},{"tags":12876,"concepts":12877},[],[],{"space":12879,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12881,"publishedVersion":358,"revision":62,"contentType":12883,"locale":29},{"sys":12880},{"type":12,"linkType":13,"id":14},{"sys":12882},{"id":21,"type":12,"linkType":22},{"sys":12884},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12886,"metaTitle":368,"metaDescription":369,"mainTitle":12887,"subtitle":387,"heroImage":12902,"ctaButton":410,"ctaLink":411},[367],{"data":12888,"content":12889,"nodeType":74},{},[12890,12896],{"data":12891,"content":12892,"nodeType":78},{},[12893],{"data":12894,"marks":12895,"value":379,"nodeType":82},{},[],{"data":12897,"content":12898,"nodeType":87},{},[12899],{"data":12900,"marks":12901,"value":386,"nodeType":82},{},[],{"metadata":12903,"sys":12906,"fields":12911},{"tags":12904,"concepts":12905},[],[],{"space":12907,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12909,"publishedVersion":62,"revision":44,"locale":29},{"sys":12908},{"type":12,"linkType":13,"id":14},{"sys":12910},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12912},{"url":402,"details":12913,"fileName":408,"contentType":409},{"size":404,"image":12914},{"width":406,"height":407},{"sys":12916,"fields":12919},{"id":12917,"createdAt":12918},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":12920,"slug":12921,"articleIntro":-1,"category":12922},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[12923],{"metadata":12924,"sys":12927,"fields":12934},{"tags":12925,"concepts":12926},[],[],{"space":12928,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12930,"publishedVersion":358,"revision":62,"contentType":12932,"locale":29},{"sys":12929},{"type":12,"linkType":13,"id":14},{"sys":12931},{"id":21,"type":12,"linkType":22},{"sys":12933},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12935,"metaTitle":368,"metaDescription":369,"mainTitle":12936,"subtitle":387,"heroImage":12951,"ctaButton":410,"ctaLink":411},[367],{"data":12937,"content":12938,"nodeType":74},{},[12939,12945],{"data":12940,"content":12941,"nodeType":78},{},[12942],{"data":12943,"marks":12944,"value":379,"nodeType":82},{},[],{"data":12946,"content":12947,"nodeType":87},{},[12948],{"data":12949,"marks":12950,"value":386,"nodeType":82},{},[],{"metadata":12952,"sys":12955,"fields":12960},{"tags":12953,"concepts":12954},[],[],{"space":12956,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":12958,"publishedVersion":62,"revision":44,"locale":29},{"sys":12957},{"type":12,"linkType":13,"id":14},{"sys":12959},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":12961},{"url":402,"details":12962,"fileName":408,"contentType":409},{"size":404,"image":12963},{"width":406,"height":407},{"sys":12965,"fields":12968},{"id":12966,"createdAt":12967},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":12969,"slug":12970,"articleIntro":-1,"category":12971},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[12972],{"metadata":12973,"sys":12976,"fields":12983},{"tags":12974,"concepts":12975},[],[],{"space":12977,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":12979,"publishedVersion":358,"revision":62,"contentType":12981,"locale":29},{"sys":12978},{"type":12,"linkType":13,"id":14},{"sys":12980},{"id":21,"type":12,"linkType":22},{"sys":12982},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":12984,"metaTitle":368,"metaDescription":369,"mainTitle":12985,"subtitle":387,"heroImage":13000,"ctaButton":410,"ctaLink":411},[367],{"data":12986,"content":12987,"nodeType":74},{},[12988,12994],{"data":12989,"content":12990,"nodeType":78},{},[12991],{"data":12992,"marks":12993,"value":379,"nodeType":82},{},[],{"data":12995,"content":12996,"nodeType":87},{},[12997],{"data":12998,"marks":12999,"value":386,"nodeType":82},{},[],{"metadata":13001,"sys":13004,"fields":13009},{"tags":13002,"concepts":13003},[],[],{"space":13005,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13007,"publishedVersion":62,"revision":44,"locale":29},{"sys":13006},{"type":12,"linkType":13,"id":14},{"sys":13008},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13010},{"url":402,"details":13011,"fileName":408,"contentType":409},{"size":404,"image":13012},{"width":406,"height":407},{"sys":13014,"fields":13017},{"id":13015,"createdAt":13016},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":13018,"slug":13019,"articleIntro":-1,"category":13020},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[13021],{"metadata":13022,"sys":13025,"fields":13032},{"tags":13023,"concepts":13024},[],[],{"space":13026,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13028,"publishedVersion":358,"revision":62,"contentType":13030,"locale":29},{"sys":13027},{"type":12,"linkType":13,"id":14},{"sys":13029},{"id":21,"type":12,"linkType":22},{"sys":13031},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13033,"metaTitle":368,"metaDescription":369,"mainTitle":13034,"subtitle":387,"heroImage":13049,"ctaButton":410,"ctaLink":411},[367],{"data":13035,"content":13036,"nodeType":74},{},[13037,13043],{"data":13038,"content":13039,"nodeType":78},{},[13040],{"data":13041,"marks":13042,"value":379,"nodeType":82},{},[],{"data":13044,"content":13045,"nodeType":87},{},[13046],{"data":13047,"marks":13048,"value":386,"nodeType":82},{},[],{"metadata":13050,"sys":13053,"fields":13058},{"tags":13051,"concepts":13052},[],[],{"space":13054,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13056,"publishedVersion":62,"revision":44,"locale":29},{"sys":13055},{"type":12,"linkType":13,"id":14},{"sys":13057},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13059},{"url":402,"details":13060,"fileName":408,"contentType":409},{"size":404,"image":13061},{"width":406,"height":407},{"sys":13063,"fields":13066},{"id":13064,"createdAt":13065},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":13067,"slug":13068,"articleIntro":13067,"category":13069},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[13070],{"metadata":13071,"sys":13074,"fields":13081},{"tags":13072,"concepts":13073},[],[],{"space":13075,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13077,"publishedVersion":358,"revision":62,"contentType":13079,"locale":29},{"sys":13076},{"type":12,"linkType":13,"id":14},{"sys":13078},{"id":21,"type":12,"linkType":22},{"sys":13080},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13082,"metaTitle":368,"metaDescription":369,"mainTitle":13083,"subtitle":387,"heroImage":13098,"ctaButton":410,"ctaLink":411},[367],{"data":13084,"content":13085,"nodeType":74},{},[13086,13092],{"data":13087,"content":13088,"nodeType":78},{},[13089],{"data":13090,"marks":13091,"value":379,"nodeType":82},{},[],{"data":13093,"content":13094,"nodeType":87},{},[13095],{"data":13096,"marks":13097,"value":386,"nodeType":82},{},[],{"metadata":13099,"sys":13102,"fields":13107},{"tags":13100,"concepts":13101},[],[],{"space":13103,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13105,"publishedVersion":62,"revision":44,"locale":29},{"sys":13104},{"type":12,"linkType":13,"id":14},{"sys":13106},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13108},{"url":402,"details":13109,"fileName":408,"contentType":409},{"size":404,"image":13110},{"width":406,"height":407},{"sys":13112,"fields":13115},{"id":13113,"createdAt":13114},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":13116,"slug":13117,"articleIntro":-1,"category":13118},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[13119],{"metadata":13120,"sys":13123,"fields":13130},{"tags":13121,"concepts":13122},[],[],{"space":13124,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13126,"publishedVersion":358,"revision":62,"contentType":13128,"locale":29},{"sys":13125},{"type":12,"linkType":13,"id":14},{"sys":13127},{"id":21,"type":12,"linkType":22},{"sys":13129},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13131,"metaTitle":368,"metaDescription":369,"mainTitle":13132,"subtitle":387,"heroImage":13147,"ctaButton":410,"ctaLink":411},[367],{"data":13133,"content":13134,"nodeType":74},{},[13135,13141],{"data":13136,"content":13137,"nodeType":78},{},[13138],{"data":13139,"marks":13140,"value":379,"nodeType":82},{},[],{"data":13142,"content":13143,"nodeType":87},{},[13144],{"data":13145,"marks":13146,"value":386,"nodeType":82},{},[],{"metadata":13148,"sys":13151,"fields":13156},{"tags":13149,"concepts":13150},[],[],{"space":13152,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13154,"publishedVersion":62,"revision":44,"locale":29},{"sys":13153},{"type":12,"linkType":13,"id":14},{"sys":13155},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13157},{"url":402,"details":13158,"fileName":408,"contentType":409},{"size":404,"image":13159},{"width":406,"height":407},{"sys":13161,"fields":13164},{"id":13162,"createdAt":13163},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":13165,"slug":13166,"articleIntro":13165,"category":13167},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[13168],{"metadata":13169,"sys":13172,"fields":13179},{"tags":13170,"concepts":13171},[],[],{"space":13173,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13175,"publishedVersion":358,"revision":62,"contentType":13177,"locale":29},{"sys":13174},{"type":12,"linkType":13,"id":14},{"sys":13176},{"id":21,"type":12,"linkType":22},{"sys":13178},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13180,"metaTitle":368,"metaDescription":369,"mainTitle":13181,"subtitle":387,"heroImage":13196,"ctaButton":410,"ctaLink":411},[367],{"data":13182,"content":13183,"nodeType":74},{},[13184,13190],{"data":13185,"content":13186,"nodeType":78},{},[13187],{"data":13188,"marks":13189,"value":379,"nodeType":82},{},[],{"data":13191,"content":13192,"nodeType":87},{},[13193],{"data":13194,"marks":13195,"value":386,"nodeType":82},{},[],{"metadata":13197,"sys":13200,"fields":13205},{"tags":13198,"concepts":13199},[],[],{"space":13201,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13203,"publishedVersion":62,"revision":44,"locale":29},{"sys":13202},{"type":12,"linkType":13,"id":14},{"sys":13204},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13206},{"url":402,"details":13207,"fileName":408,"contentType":409},{"size":404,"image":13208},{"width":406,"height":407},{"sys":13210,"fields":13213},{"id":13211,"createdAt":13212},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":13214,"slug":13215,"articleIntro":13214,"category":13216},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[13217],{"metadata":13218,"sys":13221,"fields":13228},{"tags":13219,"concepts":13220},[],[],{"space":13222,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13224,"publishedVersion":358,"revision":62,"contentType":13226,"locale":29},{"sys":13223},{"type":12,"linkType":13,"id":14},{"sys":13225},{"id":21,"type":12,"linkType":22},{"sys":13227},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13229,"metaTitle":368,"metaDescription":369,"mainTitle":13230,"subtitle":387,"heroImage":13245,"ctaButton":410,"ctaLink":411},[367],{"data":13231,"content":13232,"nodeType":74},{},[13233,13239],{"data":13234,"content":13235,"nodeType":78},{},[13236],{"data":13237,"marks":13238,"value":379,"nodeType":82},{},[],{"data":13240,"content":13241,"nodeType":87},{},[13242],{"data":13243,"marks":13244,"value":386,"nodeType":82},{},[],{"metadata":13246,"sys":13249,"fields":13254},{"tags":13247,"concepts":13248},[],[],{"space":13250,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13252,"publishedVersion":62,"revision":44,"locale":29},{"sys":13251},{"type":12,"linkType":13,"id":14},{"sys":13253},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13255},{"url":402,"details":13256,"fileName":408,"contentType":409},{"size":404,"image":13257},{"width":406,"height":407},{"sys":13259,"fields":13262},{"id":13260,"createdAt":13261},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":13263,"slug":13264,"articleIntro":13263,"category":13265},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[13266],{"metadata":13267,"sys":13270,"fields":13277},{"tags":13268,"concepts":13269},[],[],{"space":13271,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13273,"publishedVersion":358,"revision":62,"contentType":13275,"locale":29},{"sys":13272},{"type":12,"linkType":13,"id":14},{"sys":13274},{"id":21,"type":12,"linkType":22},{"sys":13276},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13278,"metaTitle":368,"metaDescription":369,"mainTitle":13279,"subtitle":387,"heroImage":13294,"ctaButton":410,"ctaLink":411},[367],{"data":13280,"content":13281,"nodeType":74},{},[13282,13288],{"data":13283,"content":13284,"nodeType":78},{},[13285],{"data":13286,"marks":13287,"value":379,"nodeType":82},{},[],{"data":13289,"content":13290,"nodeType":87},{},[13291],{"data":13292,"marks":13293,"value":386,"nodeType":82},{},[],{"metadata":13295,"sys":13298,"fields":13303},{"tags":13296,"concepts":13297},[],[],{"space":13299,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13301,"publishedVersion":62,"revision":44,"locale":29},{"sys":13300},{"type":12,"linkType":13,"id":14},{"sys":13302},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13304},{"url":402,"details":13305,"fileName":408,"contentType":409},{"size":404,"image":13306},{"width":406,"height":407},{"sys":13308,"fields":13311},{"id":13309,"createdAt":13310},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":13312,"slug":13313,"articleIntro":-1,"category":13314},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[13315],{"metadata":13316,"sys":13319,"fields":13326},{"tags":13317,"concepts":13318},[],[],{"space":13320,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13322,"publishedVersion":358,"revision":62,"contentType":13324,"locale":29},{"sys":13321},{"type":12,"linkType":13,"id":14},{"sys":13323},{"id":21,"type":12,"linkType":22},{"sys":13325},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13327,"metaTitle":368,"metaDescription":369,"mainTitle":13328,"subtitle":387,"heroImage":13343,"ctaButton":410,"ctaLink":411},[367],{"data":13329,"content":13330,"nodeType":74},{},[13331,13337],{"data":13332,"content":13333,"nodeType":78},{},[13334],{"data":13335,"marks":13336,"value":379,"nodeType":82},{},[],{"data":13338,"content":13339,"nodeType":87},{},[13340],{"data":13341,"marks":13342,"value":386,"nodeType":82},{},[],{"metadata":13344,"sys":13347,"fields":13352},{"tags":13345,"concepts":13346},[],[],{"space":13348,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13350,"publishedVersion":62,"revision":44,"locale":29},{"sys":13349},{"type":12,"linkType":13,"id":14},{"sys":13351},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13353},{"url":402,"details":13354,"fileName":408,"contentType":409},{"size":404,"image":13355},{"width":406,"height":407},{"sys":13357,"fields":13360},{"id":13358,"createdAt":13359},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":13361,"slug":13362,"articleIntro":-1,"category":13363},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[13364],{"metadata":13365,"sys":13368,"fields":13375},{"tags":13366,"concepts":13367},[],[],{"space":13369,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13371,"publishedVersion":358,"revision":62,"contentType":13373,"locale":29},{"sys":13370},{"type":12,"linkType":13,"id":14},{"sys":13372},{"id":21,"type":12,"linkType":22},{"sys":13374},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13376,"metaTitle":368,"metaDescription":369,"mainTitle":13377,"subtitle":387,"heroImage":13392,"ctaButton":410,"ctaLink":411},[367],{"data":13378,"content":13379,"nodeType":74},{},[13380,13386],{"data":13381,"content":13382,"nodeType":78},{},[13383],{"data":13384,"marks":13385,"value":379,"nodeType":82},{},[],{"data":13387,"content":13388,"nodeType":87},{},[13389],{"data":13390,"marks":13391,"value":386,"nodeType":82},{},[],{"metadata":13393,"sys":13396,"fields":13401},{"tags":13394,"concepts":13395},[],[],{"space":13397,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13399,"publishedVersion":62,"revision":44,"locale":29},{"sys":13398},{"type":12,"linkType":13,"id":14},{"sys":13400},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13402},{"url":402,"details":13403,"fileName":408,"contentType":409},{"size":404,"image":13404},{"width":406,"height":407},{"sys":13406,"fields":13409},{"id":13407,"createdAt":13408},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":13410,"slug":13411,"articleIntro":13410,"category":13412},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[13413],{"metadata":13414,"sys":13417,"fields":13424},{"tags":13415,"concepts":13416},[],[],{"space":13418,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13420,"publishedVersion":358,"revision":62,"contentType":13422,"locale":29},{"sys":13419},{"type":12,"linkType":13,"id":14},{"sys":13421},{"id":21,"type":12,"linkType":22},{"sys":13423},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13425,"metaTitle":368,"metaDescription":369,"mainTitle":13426,"subtitle":387,"heroImage":13441,"ctaButton":410,"ctaLink":411},[367],{"data":13427,"content":13428,"nodeType":74},{},[13429,13435],{"data":13430,"content":13431,"nodeType":78},{},[13432],{"data":13433,"marks":13434,"value":379,"nodeType":82},{},[],{"data":13436,"content":13437,"nodeType":87},{},[13438],{"data":13439,"marks":13440,"value":386,"nodeType":82},{},[],{"metadata":13442,"sys":13445,"fields":13450},{"tags":13443,"concepts":13444},[],[],{"space":13446,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13448,"publishedVersion":62,"revision":44,"locale":29},{"sys":13447},{"type":12,"linkType":13,"id":14},{"sys":13449},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13451},{"url":402,"details":13452,"fileName":408,"contentType":409},{"size":404,"image":13453},{"width":406,"height":407},{"sys":13455,"fields":13458},{"id":13456,"createdAt":13457},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":13459,"slug":13460,"articleIntro":13459,"category":13461},"6097 - de marchandises","compte-6097-de-marchandises",[13462],{"metadata":13463,"sys":13466,"fields":13473},{"tags":13464,"concepts":13465},[],[],{"space":13467,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13469,"publishedVersion":358,"revision":62,"contentType":13471,"locale":29},{"sys":13468},{"type":12,"linkType":13,"id":14},{"sys":13470},{"id":21,"type":12,"linkType":22},{"sys":13472},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13474,"metaTitle":368,"metaDescription":369,"mainTitle":13475,"subtitle":387,"heroImage":13490,"ctaButton":410,"ctaLink":411},[367],{"data":13476,"content":13477,"nodeType":74},{},[13478,13484],{"data":13479,"content":13480,"nodeType":78},{},[13481],{"data":13482,"marks":13483,"value":379,"nodeType":82},{},[],{"data":13485,"content":13486,"nodeType":87},{},[13487],{"data":13488,"marks":13489,"value":386,"nodeType":82},{},[],{"metadata":13491,"sys":13494,"fields":13499},{"tags":13492,"concepts":13493},[],[],{"space":13495,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13497,"publishedVersion":62,"revision":44,"locale":29},{"sys":13496},{"type":12,"linkType":13,"id":14},{"sys":13498},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13500},{"url":402,"details":13501,"fileName":408,"contentType":409},{"size":404,"image":13502},{"width":406,"height":407},{"sys":13504,"fields":13507},{"id":13505,"createdAt":13506},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":13508,"slug":13509,"articleIntro":13508,"category":13510},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[13511],{"metadata":13512,"sys":13515,"fields":13522},{"tags":13513,"concepts":13514},[],[],{"space":13516,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13518,"publishedVersion":358,"revision":62,"contentType":13520,"locale":29},{"sys":13517},{"type":12,"linkType":13,"id":14},{"sys":13519},{"id":21,"type":12,"linkType":22},{"sys":13521},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13523,"metaTitle":368,"metaDescription":369,"mainTitle":13524,"subtitle":387,"heroImage":13539,"ctaButton":410,"ctaLink":411},[367],{"data":13525,"content":13526,"nodeType":74},{},[13527,13533],{"data":13528,"content":13529,"nodeType":78},{},[13530],{"data":13531,"marks":13532,"value":379,"nodeType":82},{},[],{"data":13534,"content":13535,"nodeType":87},{},[13536],{"data":13537,"marks":13538,"value":386,"nodeType":82},{},[],{"metadata":13540,"sys":13543,"fields":13548},{"tags":13541,"concepts":13542},[],[],{"space":13544,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13546,"publishedVersion":62,"revision":44,"locale":29},{"sys":13545},{"type":12,"linkType":13,"id":14},{"sys":13547},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13549},{"url":402,"details":13550,"fileName":408,"contentType":409},{"size":404,"image":13551},{"width":406,"height":407},{"sys":13553,"fields":13556},{"id":13554,"createdAt":13555},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":13557,"slug":13558,"articleIntro":13557,"category":13559},"2768 - Intérêts courus","compte-2768-interets-courus",[13560],{"metadata":13561,"sys":13564,"fields":13571},{"tags":13562,"concepts":13563},[],[],{"space":13565,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13567,"publishedVersion":358,"revision":62,"contentType":13569,"locale":29},{"sys":13566},{"type":12,"linkType":13,"id":14},{"sys":13568},{"id":21,"type":12,"linkType":22},{"sys":13570},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13572,"metaTitle":368,"metaDescription":369,"mainTitle":13573,"subtitle":387,"heroImage":13588,"ctaButton":410,"ctaLink":411},[367],{"data":13574,"content":13575,"nodeType":74},{},[13576,13582],{"data":13577,"content":13578,"nodeType":78},{},[13579],{"data":13580,"marks":13581,"value":379,"nodeType":82},{},[],{"data":13583,"content":13584,"nodeType":87},{},[13585],{"data":13586,"marks":13587,"value":386,"nodeType":82},{},[],{"metadata":13589,"sys":13592,"fields":13597},{"tags":13590,"concepts":13591},[],[],{"space":13593,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13595,"publishedVersion":62,"revision":44,"locale":29},{"sys":13594},{"type":12,"linkType":13,"id":14},{"sys":13596},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13598},{"url":402,"details":13599,"fileName":408,"contentType":409},{"size":404,"image":13600},{"width":406,"height":407},{"sys":13602,"fields":13605},{"id":13603,"createdAt":13604},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":13606,"slug":13607,"articleIntro":13606,"category":13608},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[13609],{"metadata":13610,"sys":13613,"fields":13620},{"tags":13611,"concepts":13612},[],[],{"space":13614,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13616,"publishedVersion":358,"revision":62,"contentType":13618,"locale":29},{"sys":13615},{"type":12,"linkType":13,"id":14},{"sys":13617},{"id":21,"type":12,"linkType":22},{"sys":13619},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13621,"metaTitle":368,"metaDescription":369,"mainTitle":13622,"subtitle":387,"heroImage":13637,"ctaButton":410,"ctaLink":411},[367],{"data":13623,"content":13624,"nodeType":74},{},[13625,13631],{"data":13626,"content":13627,"nodeType":78},{},[13628],{"data":13629,"marks":13630,"value":379,"nodeType":82},{},[],{"data":13632,"content":13633,"nodeType":87},{},[13634],{"data":13635,"marks":13636,"value":386,"nodeType":82},{},[],{"metadata":13638,"sys":13641,"fields":13646},{"tags":13639,"concepts":13640},[],[],{"space":13642,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13644,"publishedVersion":62,"revision":44,"locale":29},{"sys":13643},{"type":12,"linkType":13,"id":14},{"sys":13645},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13647},{"url":402,"details":13648,"fileName":408,"contentType":409},{"size":404,"image":13649},{"width":406,"height":407},{"sys":13651,"fields":13653},{"id":13652,"createdAt":8456},"162s9jHJG3pe8Lo9DnYq87",{"title":13654,"slug":13655,"articleIntro":13654,"category":13656},"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",[13657],{"metadata":13658,"sys":13661,"fields":13668},{"tags":13659,"concepts":13660},[],[],{"space":13662,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13664,"publishedVersion":358,"revision":62,"contentType":13666,"locale":29},{"sys":13663},{"type":12,"linkType":13,"id":14},{"sys":13665},{"id":21,"type":12,"linkType":22},{"sys":13667},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13669,"metaTitle":368,"metaDescription":369,"mainTitle":13670,"subtitle":387,"heroImage":13685,"ctaButton":410,"ctaLink":411},[367],{"data":13671,"content":13672,"nodeType":74},{},[13673,13679],{"data":13674,"content":13675,"nodeType":78},{},[13676],{"data":13677,"marks":13678,"value":379,"nodeType":82},{},[],{"data":13680,"content":13681,"nodeType":87},{},[13682],{"data":13683,"marks":13684,"value":386,"nodeType":82},{},[],{"metadata":13686,"sys":13689,"fields":13694},{"tags":13687,"concepts":13688},[],[],{"space":13690,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13692,"publishedVersion":62,"revision":44,"locale":29},{"sys":13691},{"type":12,"linkType":13,"id":14},{"sys":13693},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13695},{"url":402,"details":13696,"fileName":408,"contentType":409},{"size":404,"image":13697},{"width":406,"height":407},{"sys":13699,"fields":13702},{"id":13700,"createdAt":13701},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":13703,"slug":13704,"articleIntro":13703,"category":13705},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[13706],{"metadata":13707,"sys":13710,"fields":13717},{"tags":13708,"concepts":13709},[],[],{"space":13711,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13713,"publishedVersion":358,"revision":62,"contentType":13715,"locale":29},{"sys":13712},{"type":12,"linkType":13,"id":14},{"sys":13714},{"id":21,"type":12,"linkType":22},{"sys":13716},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13718,"metaTitle":368,"metaDescription":369,"mainTitle":13719,"subtitle":387,"heroImage":13734,"ctaButton":410,"ctaLink":411},[367],{"data":13720,"content":13721,"nodeType":74},{},[13722,13728],{"data":13723,"content":13724,"nodeType":78},{},[13725],{"data":13726,"marks":13727,"value":379,"nodeType":82},{},[],{"data":13729,"content":13730,"nodeType":87},{},[13731],{"data":13732,"marks":13733,"value":386,"nodeType":82},{},[],{"metadata":13735,"sys":13738,"fields":13743},{"tags":13736,"concepts":13737},[],[],{"space":13739,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13741,"publishedVersion":62,"revision":44,"locale":29},{"sys":13740},{"type":12,"linkType":13,"id":14},{"sys":13742},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13744},{"url":402,"details":13745,"fileName":408,"contentType":409},{"size":404,"image":13746},{"width":406,"height":407},{"sys":13748,"fields":13751},{"id":13749,"createdAt":13750},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":13752,"slug":13753,"articleIntro":13752,"category":13754},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[13755],{"metadata":13756,"sys":13759,"fields":13766},{"tags":13757,"concepts":13758},[],[],{"space":13760,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13762,"publishedVersion":358,"revision":62,"contentType":13764,"locale":29},{"sys":13761},{"type":12,"linkType":13,"id":14},{"sys":13763},{"id":21,"type":12,"linkType":22},{"sys":13765},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13767,"metaTitle":368,"metaDescription":369,"mainTitle":13768,"subtitle":387,"heroImage":13783,"ctaButton":410,"ctaLink":411},[367],{"data":13769,"content":13770,"nodeType":74},{},[13771,13777],{"data":13772,"content":13773,"nodeType":78},{},[13774],{"data":13775,"marks":13776,"value":379,"nodeType":82},{},[],{"data":13778,"content":13779,"nodeType":87},{},[13780],{"data":13781,"marks":13782,"value":386,"nodeType":82},{},[],{"metadata":13784,"sys":13787,"fields":13792},{"tags":13785,"concepts":13786},[],[],{"space":13788,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13790,"publishedVersion":62,"revision":44,"locale":29},{"sys":13789},{"type":12,"linkType":13,"id":14},{"sys":13791},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13793},{"url":402,"details":13794,"fileName":408,"contentType":409},{"size":404,"image":13795},{"width":406,"height":407},{"sys":13797,"fields":13800},{"id":13798,"createdAt":13799},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":13801,"slug":13802,"articleIntro":13801,"category":13803},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[13804],{"metadata":13805,"sys":13808,"fields":13815},{"tags":13806,"concepts":13807},[],[],{"space":13809,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13811,"publishedVersion":358,"revision":62,"contentType":13813,"locale":29},{"sys":13810},{"type":12,"linkType":13,"id":14},{"sys":13812},{"id":21,"type":12,"linkType":22},{"sys":13814},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13816,"metaTitle":368,"metaDescription":369,"mainTitle":13817,"subtitle":387,"heroImage":13832,"ctaButton":410,"ctaLink":411},[367],{"data":13818,"content":13819,"nodeType":74},{},[13820,13826],{"data":13821,"content":13822,"nodeType":78},{},[13823],{"data":13824,"marks":13825,"value":379,"nodeType":82},{},[],{"data":13827,"content":13828,"nodeType":87},{},[13829],{"data":13830,"marks":13831,"value":386,"nodeType":82},{},[],{"metadata":13833,"sys":13836,"fields":13841},{"tags":13834,"concepts":13835},[],[],{"space":13837,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13839,"publishedVersion":62,"revision":44,"locale":29},{"sys":13838},{"type":12,"linkType":13,"id":14},{"sys":13840},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13842},{"url":402,"details":13843,"fileName":408,"contentType":409},{"size":404,"image":13844},{"width":406,"height":407},{"sys":13846,"fields":13849},{"id":13847,"createdAt":13848},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":13850,"slug":13851,"articleIntro":13850,"category":13852},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[13853],{"metadata":13854,"sys":13857,"fields":13864},{"tags":13855,"concepts":13856},[],[],{"space":13858,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13860,"publishedVersion":358,"revision":62,"contentType":13862,"locale":29},{"sys":13859},{"type":12,"linkType":13,"id":14},{"sys":13861},{"id":21,"type":12,"linkType":22},{"sys":13863},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13865,"metaTitle":368,"metaDescription":369,"mainTitle":13866,"subtitle":387,"heroImage":13881,"ctaButton":410,"ctaLink":411},[367],{"data":13867,"content":13868,"nodeType":74},{},[13869,13875],{"data":13870,"content":13871,"nodeType":78},{},[13872],{"data":13873,"marks":13874,"value":379,"nodeType":82},{},[],{"data":13876,"content":13877,"nodeType":87},{},[13878],{"data":13879,"marks":13880,"value":386,"nodeType":82},{},[],{"metadata":13882,"sys":13885,"fields":13890},{"tags":13883,"concepts":13884},[],[],{"space":13886,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13888,"publishedVersion":62,"revision":44,"locale":29},{"sys":13887},{"type":12,"linkType":13,"id":14},{"sys":13889},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13891},{"url":402,"details":13892,"fileName":408,"contentType":409},{"size":404,"image":13893},{"width":406,"height":407},{"sys":13895,"fields":13898},{"id":13896,"createdAt":13897},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":13899,"slug":13900,"articleIntro":13899,"category":13901},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[13902],{"metadata":13903,"sys":13906,"fields":13913},{"tags":13904,"concepts":13905},[],[],{"space":13907,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13909,"publishedVersion":358,"revision":62,"contentType":13911,"locale":29},{"sys":13908},{"type":12,"linkType":13,"id":14},{"sys":13910},{"id":21,"type":12,"linkType":22},{"sys":13912},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13914,"metaTitle":368,"metaDescription":369,"mainTitle":13915,"subtitle":387,"heroImage":13930,"ctaButton":410,"ctaLink":411},[367],{"data":13916,"content":13917,"nodeType":74},{},[13918,13924],{"data":13919,"content":13920,"nodeType":78},{},[13921],{"data":13922,"marks":13923,"value":379,"nodeType":82},{},[],{"data":13925,"content":13926,"nodeType":87},{},[13927],{"data":13928,"marks":13929,"value":386,"nodeType":82},{},[],{"metadata":13931,"sys":13934,"fields":13939},{"tags":13932,"concepts":13933},[],[],{"space":13935,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13937,"publishedVersion":62,"revision":44,"locale":29},{"sys":13936},{"type":12,"linkType":13,"id":14},{"sys":13938},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13940},{"url":402,"details":13941,"fileName":408,"contentType":409},{"size":404,"image":13942},{"width":406,"height":407},{"sys":13944,"fields":13947},{"id":13945,"createdAt":13946},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":13948,"slug":13949,"articleIntro":-1,"category":13950},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[13951],{"metadata":13952,"sys":13955,"fields":13962},{"tags":13953,"concepts":13954},[],[],{"space":13956,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":13958,"publishedVersion":358,"revision":62,"contentType":13960,"locale":29},{"sys":13957},{"type":12,"linkType":13,"id":14},{"sys":13959},{"id":21,"type":12,"linkType":22},{"sys":13961},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":13963,"metaTitle":368,"metaDescription":369,"mainTitle":13964,"subtitle":387,"heroImage":13979,"ctaButton":410,"ctaLink":411},[367],{"data":13965,"content":13966,"nodeType":74},{},[13967,13973],{"data":13968,"content":13969,"nodeType":78},{},[13970],{"data":13971,"marks":13972,"value":379,"nodeType":82},{},[],{"data":13974,"content":13975,"nodeType":87},{},[13976],{"data":13977,"marks":13978,"value":386,"nodeType":82},{},[],{"metadata":13980,"sys":13983,"fields":13988},{"tags":13981,"concepts":13982},[],[],{"space":13984,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":13986,"publishedVersion":62,"revision":44,"locale":29},{"sys":13985},{"type":12,"linkType":13,"id":14},{"sys":13987},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":13989},{"url":402,"details":13990,"fileName":408,"contentType":409},{"size":404,"image":13991},{"width":406,"height":407},{"sys":13993,"fields":13996},{"id":13994,"createdAt":13995},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":13997,"slug":13998,"articleIntro":-1,"category":13999},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[14000],{"metadata":14001,"sys":14004,"fields":14011},{"tags":14002,"concepts":14003},[],[],{"space":14005,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14007,"publishedVersion":358,"revision":62,"contentType":14009,"locale":29},{"sys":14006},{"type":12,"linkType":13,"id":14},{"sys":14008},{"id":21,"type":12,"linkType":22},{"sys":14010},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14012,"metaTitle":368,"metaDescription":369,"mainTitle":14013,"subtitle":387,"heroImage":14028,"ctaButton":410,"ctaLink":411},[367],{"data":14014,"content":14015,"nodeType":74},{},[14016,14022],{"data":14017,"content":14018,"nodeType":78},{},[14019],{"data":14020,"marks":14021,"value":379,"nodeType":82},{},[],{"data":14023,"content":14024,"nodeType":87},{},[14025],{"data":14026,"marks":14027,"value":386,"nodeType":82},{},[],{"metadata":14029,"sys":14032,"fields":14037},{"tags":14030,"concepts":14031},[],[],{"space":14033,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14035,"publishedVersion":62,"revision":44,"locale":29},{"sys":14034},{"type":12,"linkType":13,"id":14},{"sys":14036},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14038},{"url":402,"details":14039,"fileName":408,"contentType":409},{"size":404,"image":14040},{"width":406,"height":407},{"sys":14042,"fields":14045},{"id":14043,"createdAt":14044},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":14046,"slug":14047,"articleIntro":14046,"category":14048},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[14049],{"metadata":14050,"sys":14053,"fields":14060},{"tags":14051,"concepts":14052},[],[],{"space":14054,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14056,"publishedVersion":358,"revision":62,"contentType":14058,"locale":29},{"sys":14055},{"type":12,"linkType":13,"id":14},{"sys":14057},{"id":21,"type":12,"linkType":22},{"sys":14059},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14061,"metaTitle":368,"metaDescription":369,"mainTitle":14062,"subtitle":387,"heroImage":14077,"ctaButton":410,"ctaLink":411},[367],{"data":14063,"content":14064,"nodeType":74},{},[14065,14071],{"data":14066,"content":14067,"nodeType":78},{},[14068],{"data":14069,"marks":14070,"value":379,"nodeType":82},{},[],{"data":14072,"content":14073,"nodeType":87},{},[14074],{"data":14075,"marks":14076,"value":386,"nodeType":82},{},[],{"metadata":14078,"sys":14081,"fields":14086},{"tags":14079,"concepts":14080},[],[],{"space":14082,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14084,"publishedVersion":62,"revision":44,"locale":29},{"sys":14083},{"type":12,"linkType":13,"id":14},{"sys":14085},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14087},{"url":402,"details":14088,"fileName":408,"contentType":409},{"size":404,"image":14089},{"width":406,"height":407},{"sys":14091,"fields":14094},{"id":14092,"createdAt":14093},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":14095,"slug":14096,"articleIntro":14095,"category":14097},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[14098],{"metadata":14099,"sys":14102,"fields":14109},{"tags":14100,"concepts":14101},[],[],{"space":14103,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14105,"publishedVersion":358,"revision":62,"contentType":14107,"locale":29},{"sys":14104},{"type":12,"linkType":13,"id":14},{"sys":14106},{"id":21,"type":12,"linkType":22},{"sys":14108},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14110,"metaTitle":368,"metaDescription":369,"mainTitle":14111,"subtitle":387,"heroImage":14126,"ctaButton":410,"ctaLink":411},[367],{"data":14112,"content":14113,"nodeType":74},{},[14114,14120],{"data":14115,"content":14116,"nodeType":78},{},[14117],{"data":14118,"marks":14119,"value":379,"nodeType":82},{},[],{"data":14121,"content":14122,"nodeType":87},{},[14123],{"data":14124,"marks":14125,"value":386,"nodeType":82},{},[],{"metadata":14127,"sys":14130,"fields":14135},{"tags":14128,"concepts":14129},[],[],{"space":14131,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14133,"publishedVersion":62,"revision":44,"locale":29},{"sys":14132},{"type":12,"linkType":13,"id":14},{"sys":14134},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14136},{"url":402,"details":14137,"fileName":408,"contentType":409},{"size":404,"image":14138},{"width":406,"height":407},{"sys":14140,"fields":14143},{"id":14141,"createdAt":14142},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":14144,"slug":14145,"articleIntro":14144,"category":14146},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[14147],{"metadata":14148,"sys":14151,"fields":14158},{"tags":14149,"concepts":14150},[],[],{"space":14152,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14154,"publishedVersion":358,"revision":62,"contentType":14156,"locale":29},{"sys":14153},{"type":12,"linkType":13,"id":14},{"sys":14155},{"id":21,"type":12,"linkType":22},{"sys":14157},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14159,"metaTitle":368,"metaDescription":369,"mainTitle":14160,"subtitle":387,"heroImage":14175,"ctaButton":410,"ctaLink":411},[367],{"data":14161,"content":14162,"nodeType":74},{},[14163,14169],{"data":14164,"content":14165,"nodeType":78},{},[14166],{"data":14167,"marks":14168,"value":379,"nodeType":82},{},[],{"data":14170,"content":14171,"nodeType":87},{},[14172],{"data":14173,"marks":14174,"value":386,"nodeType":82},{},[],{"metadata":14176,"sys":14179,"fields":14184},{"tags":14177,"concepts":14178},[],[],{"space":14180,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14182,"publishedVersion":62,"revision":44,"locale":29},{"sys":14181},{"type":12,"linkType":13,"id":14},{"sys":14183},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14185},{"url":402,"details":14186,"fileName":408,"contentType":409},{"size":404,"image":14187},{"width":406,"height":407},{"sys":14189,"fields":14192},{"id":14190,"createdAt":14191},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":14193,"slug":14194,"articleIntro":-1,"category":14195},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[14196],{"metadata":14197,"sys":14200,"fields":14207},{"tags":14198,"concepts":14199},[],[],{"space":14201,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14203,"publishedVersion":358,"revision":62,"contentType":14205,"locale":29},{"sys":14202},{"type":12,"linkType":13,"id":14},{"sys":14204},{"id":21,"type":12,"linkType":22},{"sys":14206},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14208,"metaTitle":368,"metaDescription":369,"mainTitle":14209,"subtitle":387,"heroImage":14224,"ctaButton":410,"ctaLink":411},[367],{"data":14210,"content":14211,"nodeType":74},{},[14212,14218],{"data":14213,"content":14214,"nodeType":78},{},[14215],{"data":14216,"marks":14217,"value":379,"nodeType":82},{},[],{"data":14219,"content":14220,"nodeType":87},{},[14221],{"data":14222,"marks":14223,"value":386,"nodeType":82},{},[],{"metadata":14225,"sys":14228,"fields":14233},{"tags":14226,"concepts":14227},[],[],{"space":14229,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14231,"publishedVersion":62,"revision":44,"locale":29},{"sys":14230},{"type":12,"linkType":13,"id":14},{"sys":14232},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14234},{"url":402,"details":14235,"fileName":408,"contentType":409},{"size":404,"image":14236},{"width":406,"height":407},{"sys":14238,"fields":14241},{"id":14239,"createdAt":14240},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":14242,"slug":14243,"articleIntro":14242,"category":14244},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[14245],{"metadata":14246,"sys":14249,"fields":14256},{"tags":14247,"concepts":14248},[],[],{"space":14250,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14252,"publishedVersion":358,"revision":62,"contentType":14254,"locale":29},{"sys":14251},{"type":12,"linkType":13,"id":14},{"sys":14253},{"id":21,"type":12,"linkType":22},{"sys":14255},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14257,"metaTitle":368,"metaDescription":369,"mainTitle":14258,"subtitle":387,"heroImage":14273,"ctaButton":410,"ctaLink":411},[367],{"data":14259,"content":14260,"nodeType":74},{},[14261,14267],{"data":14262,"content":14263,"nodeType":78},{},[14264],{"data":14265,"marks":14266,"value":379,"nodeType":82},{},[],{"data":14268,"content":14269,"nodeType":87},{},[14270],{"data":14271,"marks":14272,"value":386,"nodeType":82},{},[],{"metadata":14274,"sys":14277,"fields":14282},{"tags":14275,"concepts":14276},[],[],{"space":14278,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14280,"publishedVersion":62,"revision":44,"locale":29},{"sys":14279},{"type":12,"linkType":13,"id":14},{"sys":14281},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14283},{"url":402,"details":14284,"fileName":408,"contentType":409},{"size":404,"image":14285},{"width":406,"height":407},{"sys":14287,"fields":14290},{"id":14288,"createdAt":14289},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":14291,"slug":14292,"articleIntro":-1,"category":14293},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[14294],{"metadata":14295,"sys":14298,"fields":14305},{"tags":14296,"concepts":14297},[],[],{"space":14299,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14301,"publishedVersion":358,"revision":62,"contentType":14303,"locale":29},{"sys":14300},{"type":12,"linkType":13,"id":14},{"sys":14302},{"id":21,"type":12,"linkType":22},{"sys":14304},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14306,"metaTitle":368,"metaDescription":369,"mainTitle":14307,"subtitle":387,"heroImage":14322,"ctaButton":410,"ctaLink":411},[367],{"data":14308,"content":14309,"nodeType":74},{},[14310,14316],{"data":14311,"content":14312,"nodeType":78},{},[14313],{"data":14314,"marks":14315,"value":379,"nodeType":82},{},[],{"data":14317,"content":14318,"nodeType":87},{},[14319],{"data":14320,"marks":14321,"value":386,"nodeType":82},{},[],{"metadata":14323,"sys":14326,"fields":14331},{"tags":14324,"concepts":14325},[],[],{"space":14327,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14329,"publishedVersion":62,"revision":44,"locale":29},{"sys":14328},{"type":12,"linkType":13,"id":14},{"sys":14330},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14332},{"url":402,"details":14333,"fileName":408,"contentType":409},{"size":404,"image":14334},{"width":406,"height":407},{"sys":14336,"fields":14339},{"id":14337,"createdAt":14338},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":14340,"slug":14341,"articleIntro":14340,"category":14342},"1681 - Autres emprunts","compte-1681-autres-emprunts",[14343],{"metadata":14344,"sys":14347,"fields":14354},{"tags":14345,"concepts":14346},[],[],{"space":14348,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14350,"publishedVersion":358,"revision":62,"contentType":14352,"locale":29},{"sys":14349},{"type":12,"linkType":13,"id":14},{"sys":14351},{"id":21,"type":12,"linkType":22},{"sys":14353},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14355,"metaTitle":368,"metaDescription":369,"mainTitle":14356,"subtitle":387,"heroImage":14371,"ctaButton":410,"ctaLink":411},[367],{"data":14357,"content":14358,"nodeType":74},{},[14359,14365],{"data":14360,"content":14361,"nodeType":78},{},[14362],{"data":14363,"marks":14364,"value":379,"nodeType":82},{},[],{"data":14366,"content":14367,"nodeType":87},{},[14368],{"data":14369,"marks":14370,"value":386,"nodeType":82},{},[],{"metadata":14372,"sys":14375,"fields":14380},{"tags":14373,"concepts":14374},[],[],{"space":14376,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14378,"publishedVersion":62,"revision":44,"locale":29},{"sys":14377},{"type":12,"linkType":13,"id":14},{"sys":14379},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14381},{"url":402,"details":14382,"fileName":408,"contentType":409},{"size":404,"image":14383},{"width":406,"height":407},{"sys":14385,"fields":14388},{"id":14386,"createdAt":14387},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":14389,"slug":14390,"articleIntro":14389,"category":14391},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[14392],{"metadata":14393,"sys":14396,"fields":14403},{"tags":14394,"concepts":14395},[],[],{"space":14397,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14399,"publishedVersion":358,"revision":62,"contentType":14401,"locale":29},{"sys":14398},{"type":12,"linkType":13,"id":14},{"sys":14400},{"id":21,"type":12,"linkType":22},{"sys":14402},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14404,"metaTitle":368,"metaDescription":369,"mainTitle":14405,"subtitle":387,"heroImage":14420,"ctaButton":410,"ctaLink":411},[367],{"data":14406,"content":14407,"nodeType":74},{},[14408,14414],{"data":14409,"content":14410,"nodeType":78},{},[14411],{"data":14412,"marks":14413,"value":379,"nodeType":82},{},[],{"data":14415,"content":14416,"nodeType":87},{},[14417],{"data":14418,"marks":14419,"value":386,"nodeType":82},{},[],{"metadata":14421,"sys":14424,"fields":14429},{"tags":14422,"concepts":14423},[],[],{"space":14425,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14427,"publishedVersion":62,"revision":44,"locale":29},{"sys":14426},{"type":12,"linkType":13,"id":14},{"sys":14428},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14430},{"url":402,"details":14431,"fileName":408,"contentType":409},{"size":404,"image":14432},{"width":406,"height":407},{"sys":14434,"fields":14437},{"id":14435,"createdAt":14436},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":14438,"slug":14439,"articleIntro":14438,"category":14440},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[14441],{"metadata":14442,"sys":14445,"fields":14452},{"tags":14443,"concepts":14444},[],[],{"space":14446,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14448,"publishedVersion":358,"revision":62,"contentType":14450,"locale":29},{"sys":14447},{"type":12,"linkType":13,"id":14},{"sys":14449},{"id":21,"type":12,"linkType":22},{"sys":14451},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14453,"metaTitle":368,"metaDescription":369,"mainTitle":14454,"subtitle":387,"heroImage":14469,"ctaButton":410,"ctaLink":411},[367],{"data":14455,"content":14456,"nodeType":74},{},[14457,14463],{"data":14458,"content":14459,"nodeType":78},{},[14460],{"data":14461,"marks":14462,"value":379,"nodeType":82},{},[],{"data":14464,"content":14465,"nodeType":87},{},[14466],{"data":14467,"marks":14468,"value":386,"nodeType":82},{},[],{"metadata":14470,"sys":14473,"fields":14478},{"tags":14471,"concepts":14472},[],[],{"space":14474,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14476,"publishedVersion":62,"revision":44,"locale":29},{"sys":14475},{"type":12,"linkType":13,"id":14},{"sys":14477},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14479},{"url":402,"details":14480,"fileName":408,"contentType":409},{"size":404,"image":14481},{"width":406,"height":407},{"sys":14483,"fields":14486},{"id":14484,"createdAt":14485},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":14487,"slug":14488,"articleIntro":-1,"category":14489},"Compte 6257 - Réceptions","compte-6257-receptions",[14490],{"metadata":14491,"sys":14494,"fields":14501},{"tags":14492,"concepts":14493},[],[],{"space":14495,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14497,"publishedVersion":358,"revision":62,"contentType":14499,"locale":29},{"sys":14496},{"type":12,"linkType":13,"id":14},{"sys":14498},{"id":21,"type":12,"linkType":22},{"sys":14500},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14502,"metaTitle":368,"metaDescription":369,"mainTitle":14503,"subtitle":387,"heroImage":14518,"ctaButton":410,"ctaLink":411},[367],{"data":14504,"content":14505,"nodeType":74},{},[14506,14512],{"data":14507,"content":14508,"nodeType":78},{},[14509],{"data":14510,"marks":14511,"value":379,"nodeType":82},{},[],{"data":14513,"content":14514,"nodeType":87},{},[14515],{"data":14516,"marks":14517,"value":386,"nodeType":82},{},[],{"metadata":14519,"sys":14522,"fields":14527},{"tags":14520,"concepts":14521},[],[],{"space":14523,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14525,"publishedVersion":62,"revision":44,"locale":29},{"sys":14524},{"type":12,"linkType":13,"id":14},{"sys":14526},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14528},{"url":402,"details":14529,"fileName":408,"contentType":409},{"size":404,"image":14530},{"width":406,"height":407},{"sys":14532,"fields":14535},{"id":14533,"createdAt":14534},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":14536,"slug":14537,"articleIntro":14538,"category":14539},"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",[14540],{"metadata":14541,"sys":14544,"fields":14551},{"tags":14542,"concepts":14543},[],[],{"space":14545,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14547,"publishedVersion":358,"revision":62,"contentType":14549,"locale":29},{"sys":14546},{"type":12,"linkType":13,"id":14},{"sys":14548},{"id":21,"type":12,"linkType":22},{"sys":14550},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14552,"metaTitle":368,"metaDescription":369,"mainTitle":14553,"subtitle":387,"heroImage":14568,"ctaButton":410,"ctaLink":411},[367],{"data":14554,"content":14555,"nodeType":74},{},[14556,14562],{"data":14557,"content":14558,"nodeType":78},{},[14559],{"data":14560,"marks":14561,"value":379,"nodeType":82},{},[],{"data":14563,"content":14564,"nodeType":87},{},[14565],{"data":14566,"marks":14567,"value":386,"nodeType":82},{},[],{"metadata":14569,"sys":14572,"fields":14577},{"tags":14570,"concepts":14571},[],[],{"space":14573,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14575,"publishedVersion":62,"revision":44,"locale":29},{"sys":14574},{"type":12,"linkType":13,"id":14},{"sys":14576},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14578},{"url":402,"details":14579,"fileName":408,"contentType":409},{"size":404,"image":14580},{"width":406,"height":407},{"sys":14582,"fields":14585},{"id":14583,"createdAt":14584},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":14586,"slug":14587,"articleIntro":14586,"category":14588},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[14589],{"metadata":14590,"sys":14593,"fields":14600},{"tags":14591,"concepts":14592},[],[],{"space":14594,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14596,"publishedVersion":358,"revision":62,"contentType":14598,"locale":29},{"sys":14595},{"type":12,"linkType":13,"id":14},{"sys":14597},{"id":21,"type":12,"linkType":22},{"sys":14599},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14601,"metaTitle":368,"metaDescription":369,"mainTitle":14602,"subtitle":387,"heroImage":14617,"ctaButton":410,"ctaLink":411},[367],{"data":14603,"content":14604,"nodeType":74},{},[14605,14611],{"data":14606,"content":14607,"nodeType":78},{},[14608],{"data":14609,"marks":14610,"value":379,"nodeType":82},{},[],{"data":14612,"content":14613,"nodeType":87},{},[14614],{"data":14615,"marks":14616,"value":386,"nodeType":82},{},[],{"metadata":14618,"sys":14621,"fields":14626},{"tags":14619,"concepts":14620},[],[],{"space":14622,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14624,"publishedVersion":62,"revision":44,"locale":29},{"sys":14623},{"type":12,"linkType":13,"id":14},{"sys":14625},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14627},{"url":402,"details":14628,"fileName":408,"contentType":409},{"size":404,"image":14629},{"width":406,"height":407},{"sys":14631,"fields":14634},{"id":14632,"createdAt":14633},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":14635,"slug":14636,"articleIntro":-1,"category":14637},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[14638],{"metadata":14639,"sys":14642,"fields":14649},{"tags":14640,"concepts":14641},[],[],{"space":14643,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14645,"publishedVersion":358,"revision":62,"contentType":14647,"locale":29},{"sys":14644},{"type":12,"linkType":13,"id":14},{"sys":14646},{"id":21,"type":12,"linkType":22},{"sys":14648},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14650,"metaTitle":368,"metaDescription":369,"mainTitle":14651,"subtitle":387,"heroImage":14666,"ctaButton":410,"ctaLink":411},[367],{"data":14652,"content":14653,"nodeType":74},{},[14654,14660],{"data":14655,"content":14656,"nodeType":78},{},[14657],{"data":14658,"marks":14659,"value":379,"nodeType":82},{},[],{"data":14661,"content":14662,"nodeType":87},{},[14663],{"data":14664,"marks":14665,"value":386,"nodeType":82},{},[],{"metadata":14667,"sys":14670,"fields":14675},{"tags":14668,"concepts":14669},[],[],{"space":14671,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14673,"publishedVersion":62,"revision":44,"locale":29},{"sys":14672},{"type":12,"linkType":13,"id":14},{"sys":14674},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14676},{"url":402,"details":14677,"fileName":408,"contentType":409},{"size":404,"image":14678},{"width":406,"height":407},{"sys":14680,"fields":14683},{"id":14681,"createdAt":14682},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":14684,"slug":14685,"articleIntro":14684,"category":14686},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[14687],{"metadata":14688,"sys":14691,"fields":14698},{"tags":14689,"concepts":14690},[],[],{"space":14692,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14694,"publishedVersion":358,"revision":62,"contentType":14696,"locale":29},{"sys":14693},{"type":12,"linkType":13,"id":14},{"sys":14695},{"id":21,"type":12,"linkType":22},{"sys":14697},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14699,"metaTitle":368,"metaDescription":369,"mainTitle":14700,"subtitle":387,"heroImage":14715,"ctaButton":410,"ctaLink":411},[367],{"data":14701,"content":14702,"nodeType":74},{},[14703,14709],{"data":14704,"content":14705,"nodeType":78},{},[14706],{"data":14707,"marks":14708,"value":379,"nodeType":82},{},[],{"data":14710,"content":14711,"nodeType":87},{},[14712],{"data":14713,"marks":14714,"value":386,"nodeType":82},{},[],{"metadata":14716,"sys":14719,"fields":14724},{"tags":14717,"concepts":14718},[],[],{"space":14720,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14722,"publishedVersion":62,"revision":44,"locale":29},{"sys":14721},{"type":12,"linkType":13,"id":14},{"sys":14723},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14725},{"url":402,"details":14726,"fileName":408,"contentType":409},{"size":404,"image":14727},{"width":406,"height":407},{"sys":14729,"fields":14732},{"id":14730,"createdAt":14731},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":14733,"slug":14734,"articleIntro":-1,"category":14735},"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",[14736],{"metadata":14737,"sys":14740,"fields":14747},{"tags":14738,"concepts":14739},[],[],{"space":14741,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14743,"publishedVersion":358,"revision":62,"contentType":14745,"locale":29},{"sys":14742},{"type":12,"linkType":13,"id":14},{"sys":14744},{"id":21,"type":12,"linkType":22},{"sys":14746},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14748,"metaTitle":368,"metaDescription":369,"mainTitle":14749,"subtitle":387,"heroImage":14764,"ctaButton":410,"ctaLink":411},[367],{"data":14750,"content":14751,"nodeType":74},{},[14752,14758],{"data":14753,"content":14754,"nodeType":78},{},[14755],{"data":14756,"marks":14757,"value":379,"nodeType":82},{},[],{"data":14759,"content":14760,"nodeType":87},{},[14761],{"data":14762,"marks":14763,"value":386,"nodeType":82},{},[],{"metadata":14765,"sys":14768,"fields":14773},{"tags":14766,"concepts":14767},[],[],{"space":14769,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14771,"publishedVersion":62,"revision":44,"locale":29},{"sys":14770},{"type":12,"linkType":13,"id":14},{"sys":14772},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14774},{"url":402,"details":14775,"fileName":408,"contentType":409},{"size":404,"image":14776},{"width":406,"height":407},{"sys":14778,"fields":14781},{"id":14779,"createdAt":14780},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":14782,"slug":14783,"articleIntro":14782,"category":14784},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[14785],{"metadata":14786,"sys":14789,"fields":14796},{"tags":14787,"concepts":14788},[],[],{"space":14790,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14792,"publishedVersion":358,"revision":62,"contentType":14794,"locale":29},{"sys":14791},{"type":12,"linkType":13,"id":14},{"sys":14793},{"id":21,"type":12,"linkType":22},{"sys":14795},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14797,"metaTitle":368,"metaDescription":369,"mainTitle":14798,"subtitle":387,"heroImage":14813,"ctaButton":410,"ctaLink":411},[367],{"data":14799,"content":14800,"nodeType":74},{},[14801,14807],{"data":14802,"content":14803,"nodeType":78},{},[14804],{"data":14805,"marks":14806,"value":379,"nodeType":82},{},[],{"data":14808,"content":14809,"nodeType":87},{},[14810],{"data":14811,"marks":14812,"value":386,"nodeType":82},{},[],{"metadata":14814,"sys":14817,"fields":14822},{"tags":14815,"concepts":14816},[],[],{"space":14818,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14820,"publishedVersion":62,"revision":44,"locale":29},{"sys":14819},{"type":12,"linkType":13,"id":14},{"sys":14821},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14823},{"url":402,"details":14824,"fileName":408,"contentType":409},{"size":404,"image":14825},{"width":406,"height":407},{"sys":14827,"fields":14830},{"id":14828,"createdAt":14829},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14831,"slug":14832,"articleIntro":14831,"category":14833},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14834],{"metadata":14835,"sys":14838,"fields":14845},{"tags":14836,"concepts":14837},[],[],{"space":14839,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14841,"publishedVersion":358,"revision":62,"contentType":14843,"locale":29},{"sys":14840},{"type":12,"linkType":13,"id":14},{"sys":14842},{"id":21,"type":12,"linkType":22},{"sys":14844},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14846,"metaTitle":368,"metaDescription":369,"mainTitle":14847,"subtitle":387,"heroImage":14862,"ctaButton":410,"ctaLink":411},[367],{"data":14848,"content":14849,"nodeType":74},{},[14850,14856],{"data":14851,"content":14852,"nodeType":78},{},[14853],{"data":14854,"marks":14855,"value":379,"nodeType":82},{},[],{"data":14857,"content":14858,"nodeType":87},{},[14859],{"data":14860,"marks":14861,"value":386,"nodeType":82},{},[],{"metadata":14863,"sys":14866,"fields":14871},{"tags":14864,"concepts":14865},[],[],{"space":14867,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14869,"publishedVersion":62,"revision":44,"locale":29},{"sys":14868},{"type":12,"linkType":13,"id":14},{"sys":14870},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14872},{"url":402,"details":14873,"fileName":408,"contentType":409},{"size":404,"image":14874},{"width":406,"height":407},{"sys":14876,"fields":14879},{"id":14877,"createdAt":14878},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":14880,"slug":14881,"articleIntro":14880,"category":14882},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[14883],{"metadata":14884,"sys":14887,"fields":14894},{"tags":14885,"concepts":14886},[],[],{"space":14888,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14890,"publishedVersion":358,"revision":62,"contentType":14892,"locale":29},{"sys":14889},{"type":12,"linkType":13,"id":14},{"sys":14891},{"id":21,"type":12,"linkType":22},{"sys":14893},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14895,"metaTitle":368,"metaDescription":369,"mainTitle":14896,"subtitle":387,"heroImage":14911,"ctaButton":410,"ctaLink":411},[367],{"data":14897,"content":14898,"nodeType":74},{},[14899,14905],{"data":14900,"content":14901,"nodeType":78},{},[14902],{"data":14903,"marks":14904,"value":379,"nodeType":82},{},[],{"data":14906,"content":14907,"nodeType":87},{},[14908],{"data":14909,"marks":14910,"value":386,"nodeType":82},{},[],{"metadata":14912,"sys":14915,"fields":14920},{"tags":14913,"concepts":14914},[],[],{"space":14916,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14918,"publishedVersion":62,"revision":44,"locale":29},{"sys":14917},{"type":12,"linkType":13,"id":14},{"sys":14919},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14921},{"url":402,"details":14922,"fileName":408,"contentType":409},{"size":404,"image":14923},{"width":406,"height":407},{"sys":14925,"fields":14928},{"id":14926,"createdAt":14927},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":14929,"slug":14930,"articleIntro":-1,"category":14931},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[14932],{"metadata":14933,"sys":14936,"fields":14943},{"tags":14934,"concepts":14935},[],[],{"space":14937,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14939,"publishedVersion":358,"revision":62,"contentType":14941,"locale":29},{"sys":14938},{"type":12,"linkType":13,"id":14},{"sys":14940},{"id":21,"type":12,"linkType":22},{"sys":14942},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14944,"metaTitle":368,"metaDescription":369,"mainTitle":14945,"subtitle":387,"heroImage":14960,"ctaButton":410,"ctaLink":411},[367],{"data":14946,"content":14947,"nodeType":74},{},[14948,14954],{"data":14949,"content":14950,"nodeType":78},{},[14951],{"data":14952,"marks":14953,"value":379,"nodeType":82},{},[],{"data":14955,"content":14956,"nodeType":87},{},[14957],{"data":14958,"marks":14959,"value":386,"nodeType":82},{},[],{"metadata":14961,"sys":14964,"fields":14969},{"tags":14962,"concepts":14963},[],[],{"space":14965,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":14967,"publishedVersion":62,"revision":44,"locale":29},{"sys":14966},{"type":12,"linkType":13,"id":14},{"sys":14968},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":14970},{"url":402,"details":14971,"fileName":408,"contentType":409},{"size":404,"image":14972},{"width":406,"height":407},{"sys":14974,"fields":14977},{"id":14975,"createdAt":14976},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":14978,"slug":14979,"articleIntro":14978,"category":14980},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[14981],{"metadata":14982,"sys":14985,"fields":14992},{"tags":14983,"concepts":14984},[],[],{"space":14986,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":14988,"publishedVersion":358,"revision":62,"contentType":14990,"locale":29},{"sys":14987},{"type":12,"linkType":13,"id":14},{"sys":14989},{"id":21,"type":12,"linkType":22},{"sys":14991},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":14993,"metaTitle":368,"metaDescription":369,"mainTitle":14994,"subtitle":387,"heroImage":15009,"ctaButton":410,"ctaLink":411},[367],{"data":14995,"content":14996,"nodeType":74},{},[14997,15003],{"data":14998,"content":14999,"nodeType":78},{},[15000],{"data":15001,"marks":15002,"value":379,"nodeType":82},{},[],{"data":15004,"content":15005,"nodeType":87},{},[15006],{"data":15007,"marks":15008,"value":386,"nodeType":82},{},[],{"metadata":15010,"sys":15013,"fields":15018},{"tags":15011,"concepts":15012},[],[],{"space":15014,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15016,"publishedVersion":62,"revision":44,"locale":29},{"sys":15015},{"type":12,"linkType":13,"id":14},{"sys":15017},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15019},{"url":402,"details":15020,"fileName":408,"contentType":409},{"size":404,"image":15021},{"width":406,"height":407},{"sys":15023,"fields":15026},{"id":15024,"createdAt":15025},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":15027,"slug":15028,"articleIntro":-1,"category":15029},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[15030],{"metadata":15031,"sys":15034,"fields":15041},{"tags":15032,"concepts":15033},[],[],{"space":15035,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15037,"publishedVersion":358,"revision":62,"contentType":15039,"locale":29},{"sys":15036},{"type":12,"linkType":13,"id":14},{"sys":15038},{"id":21,"type":12,"linkType":22},{"sys":15040},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15042,"metaTitle":368,"metaDescription":369,"mainTitle":15043,"subtitle":387,"heroImage":15058,"ctaButton":410,"ctaLink":411},[367],{"data":15044,"content":15045,"nodeType":74},{},[15046,15052],{"data":15047,"content":15048,"nodeType":78},{},[15049],{"data":15050,"marks":15051,"value":379,"nodeType":82},{},[],{"data":15053,"content":15054,"nodeType":87},{},[15055],{"data":15056,"marks":15057,"value":386,"nodeType":82},{},[],{"metadata":15059,"sys":15062,"fields":15067},{"tags":15060,"concepts":15061},[],[],{"space":15063,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15065,"publishedVersion":62,"revision":44,"locale":29},{"sys":15064},{"type":12,"linkType":13,"id":14},{"sys":15066},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15068},{"url":402,"details":15069,"fileName":408,"contentType":409},{"size":404,"image":15070},{"width":406,"height":407},{"sys":15072,"fields":15075},{"id":15073,"createdAt":15074},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":15076,"slug":15077,"articleIntro":15076,"category":15078},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[15079],{"metadata":15080,"sys":15083,"fields":15090},{"tags":15081,"concepts":15082},[],[],{"space":15084,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15086,"publishedVersion":358,"revision":62,"contentType":15088,"locale":29},{"sys":15085},{"type":12,"linkType":13,"id":14},{"sys":15087},{"id":21,"type":12,"linkType":22},{"sys":15089},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15091,"metaTitle":368,"metaDescription":369,"mainTitle":15092,"subtitle":387,"heroImage":15107,"ctaButton":410,"ctaLink":411},[367],{"data":15093,"content":15094,"nodeType":74},{},[15095,15101],{"data":15096,"content":15097,"nodeType":78},{},[15098],{"data":15099,"marks":15100,"value":379,"nodeType":82},{},[],{"data":15102,"content":15103,"nodeType":87},{},[15104],{"data":15105,"marks":15106,"value":386,"nodeType":82},{},[],{"metadata":15108,"sys":15111,"fields":15116},{"tags":15109,"concepts":15110},[],[],{"space":15112,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15114,"publishedVersion":62,"revision":44,"locale":29},{"sys":15113},{"type":12,"linkType":13,"id":14},{"sys":15115},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15117},{"url":402,"details":15118,"fileName":408,"contentType":409},{"size":404,"image":15119},{"width":406,"height":407},{"sys":15121,"fields":15124},{"id":15122,"createdAt":15123},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":15125,"slug":15126,"articleIntro":15125,"category":15127},"2961 - Titres de participation","compte-2961-titres-de-participation",[15128],{"metadata":15129,"sys":15132,"fields":15139},{"tags":15130,"concepts":15131},[],[],{"space":15133,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15135,"publishedVersion":358,"revision":62,"contentType":15137,"locale":29},{"sys":15134},{"type":12,"linkType":13,"id":14},{"sys":15136},{"id":21,"type":12,"linkType":22},{"sys":15138},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15140,"metaTitle":368,"metaDescription":369,"mainTitle":15141,"subtitle":387,"heroImage":15156,"ctaButton":410,"ctaLink":411},[367],{"data":15142,"content":15143,"nodeType":74},{},[15144,15150],{"data":15145,"content":15146,"nodeType":78},{},[15147],{"data":15148,"marks":15149,"value":379,"nodeType":82},{},[],{"data":15151,"content":15152,"nodeType":87},{},[15153],{"data":15154,"marks":15155,"value":386,"nodeType":82},{},[],{"metadata":15157,"sys":15160,"fields":15165},{"tags":15158,"concepts":15159},[],[],{"space":15161,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15163,"publishedVersion":62,"revision":44,"locale":29},{"sys":15162},{"type":12,"linkType":13,"id":14},{"sys":15164},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15166},{"url":402,"details":15167,"fileName":408,"contentType":409},{"size":404,"image":15168},{"width":406,"height":407},{"sys":15170,"fields":15173},{"id":15171,"createdAt":15172},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":15174,"slug":15175,"articleIntro":15174,"category":15176},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[15177],{"metadata":15178,"sys":15181,"fields":15188},{"tags":15179,"concepts":15180},[],[],{"space":15182,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15184,"publishedVersion":358,"revision":62,"contentType":15186,"locale":29},{"sys":15183},{"type":12,"linkType":13,"id":14},{"sys":15185},{"id":21,"type":12,"linkType":22},{"sys":15187},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15189,"metaTitle":368,"metaDescription":369,"mainTitle":15190,"subtitle":387,"heroImage":15205,"ctaButton":410,"ctaLink":411},[367],{"data":15191,"content":15192,"nodeType":74},{},[15193,15199],{"data":15194,"content":15195,"nodeType":78},{},[15196],{"data":15197,"marks":15198,"value":379,"nodeType":82},{},[],{"data":15200,"content":15201,"nodeType":87},{},[15202],{"data":15203,"marks":15204,"value":386,"nodeType":82},{},[],{"metadata":15206,"sys":15209,"fields":15214},{"tags":15207,"concepts":15208},[],[],{"space":15210,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15212,"publishedVersion":62,"revision":44,"locale":29},{"sys":15211},{"type":12,"linkType":13,"id":14},{"sys":15213},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15215},{"url":402,"details":15216,"fileName":408,"contentType":409},{"size":404,"image":15217},{"width":406,"height":407},{"sys":15219,"fields":15222},{"id":15220,"createdAt":15221},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":15223,"slug":15224,"articleIntro":15223,"category":15225},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[15226],{"metadata":15227,"sys":15230,"fields":15237},{"tags":15228,"concepts":15229},[],[],{"space":15231,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15233,"publishedVersion":358,"revision":62,"contentType":15235,"locale":29},{"sys":15232},{"type":12,"linkType":13,"id":14},{"sys":15234},{"id":21,"type":12,"linkType":22},{"sys":15236},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15238,"metaTitle":368,"metaDescription":369,"mainTitle":15239,"subtitle":387,"heroImage":15254,"ctaButton":410,"ctaLink":411},[367],{"data":15240,"content":15241,"nodeType":74},{},[15242,15248],{"data":15243,"content":15244,"nodeType":78},{},[15245],{"data":15246,"marks":15247,"value":379,"nodeType":82},{},[],{"data":15249,"content":15250,"nodeType":87},{},[15251],{"data":15252,"marks":15253,"value":386,"nodeType":82},{},[],{"metadata":15255,"sys":15258,"fields":15263},{"tags":15256,"concepts":15257},[],[],{"space":15259,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15261,"publishedVersion":62,"revision":44,"locale":29},{"sys":15260},{"type":12,"linkType":13,"id":14},{"sys":15262},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15264},{"url":402,"details":15265,"fileName":408,"contentType":409},{"size":404,"image":15266},{"width":406,"height":407},{"sys":15268,"fields":15271},{"id":15269,"createdAt":15270},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":15272,"slug":15273,"articleIntro":15272,"category":15274},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[15275],{"metadata":15276,"sys":15279,"fields":15286},{"tags":15277,"concepts":15278},[],[],{"space":15280,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15282,"publishedVersion":358,"revision":62,"contentType":15284,"locale":29},{"sys":15281},{"type":12,"linkType":13,"id":14},{"sys":15283},{"id":21,"type":12,"linkType":22},{"sys":15285},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15287,"metaTitle":368,"metaDescription":369,"mainTitle":15288,"subtitle":387,"heroImage":15303,"ctaButton":410,"ctaLink":411},[367],{"data":15289,"content":15290,"nodeType":74},{},[15291,15297],{"data":15292,"content":15293,"nodeType":78},{},[15294],{"data":15295,"marks":15296,"value":379,"nodeType":82},{},[],{"data":15298,"content":15299,"nodeType":87},{},[15300],{"data":15301,"marks":15302,"value":386,"nodeType":82},{},[],{"metadata":15304,"sys":15307,"fields":15312},{"tags":15305,"concepts":15306},[],[],{"space":15308,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15310,"publishedVersion":62,"revision":44,"locale":29},{"sys":15309},{"type":12,"linkType":13,"id":14},{"sys":15311},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15313},{"url":402,"details":15314,"fileName":408,"contentType":409},{"size":404,"image":15315},{"width":406,"height":407},{"sys":15317,"fields":15320},{"id":15318,"createdAt":15319},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":15321,"slug":15322,"articleIntro":15321,"category":15323},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[15324],{"metadata":15325,"sys":15328,"fields":15335},{"tags":15326,"concepts":15327},[],[],{"space":15329,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15331,"publishedVersion":358,"revision":62,"contentType":15333,"locale":29},{"sys":15330},{"type":12,"linkType":13,"id":14},{"sys":15332},{"id":21,"type":12,"linkType":22},{"sys":15334},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15336,"metaTitle":368,"metaDescription":369,"mainTitle":15337,"subtitle":387,"heroImage":15352,"ctaButton":410,"ctaLink":411},[367],{"data":15338,"content":15339,"nodeType":74},{},[15340,15346],{"data":15341,"content":15342,"nodeType":78},{},[15343],{"data":15344,"marks":15345,"value":379,"nodeType":82},{},[],{"data":15347,"content":15348,"nodeType":87},{},[15349],{"data":15350,"marks":15351,"value":386,"nodeType":82},{},[],{"metadata":15353,"sys":15356,"fields":15361},{"tags":15354,"concepts":15355},[],[],{"space":15357,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15359,"publishedVersion":62,"revision":44,"locale":29},{"sys":15358},{"type":12,"linkType":13,"id":14},{"sys":15360},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15362},{"url":402,"details":15363,"fileName":408,"contentType":409},{"size":404,"image":15364},{"width":406,"height":407},{"sys":15366,"fields":15369},{"id":15367,"createdAt":15368},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":15370,"slug":15371,"articleIntro":15370,"category":15372},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[15373],{"metadata":15374,"sys":15377,"fields":15384},{"tags":15375,"concepts":15376},[],[],{"space":15378,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15380,"publishedVersion":358,"revision":62,"contentType":15382,"locale":29},{"sys":15379},{"type":12,"linkType":13,"id":14},{"sys":15381},{"id":21,"type":12,"linkType":22},{"sys":15383},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15385,"metaTitle":368,"metaDescription":369,"mainTitle":15386,"subtitle":387,"heroImage":15401,"ctaButton":410,"ctaLink":411},[367],{"data":15387,"content":15388,"nodeType":74},{},[15389,15395],{"data":15390,"content":15391,"nodeType":78},{},[15392],{"data":15393,"marks":15394,"value":379,"nodeType":82},{},[],{"data":15396,"content":15397,"nodeType":87},{},[15398],{"data":15399,"marks":15400,"value":386,"nodeType":82},{},[],{"metadata":15402,"sys":15405,"fields":15410},{"tags":15403,"concepts":15404},[],[],{"space":15406,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15408,"publishedVersion":62,"revision":44,"locale":29},{"sys":15407},{"type":12,"linkType":13,"id":14},{"sys":15409},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15411},{"url":402,"details":15412,"fileName":408,"contentType":409},{"size":404,"image":15413},{"width":406,"height":407},{"sys":15415,"fields":15418},{"id":15416,"createdAt":15417},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":15419,"slug":15420,"articleIntro":15419,"category":15421},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[15422],{"metadata":15423,"sys":15426,"fields":15433},{"tags":15424,"concepts":15425},[],[],{"space":15427,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15429,"publishedVersion":358,"revision":62,"contentType":15431,"locale":29},{"sys":15428},{"type":12,"linkType":13,"id":14},{"sys":15430},{"id":21,"type":12,"linkType":22},{"sys":15432},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15434,"metaTitle":368,"metaDescription":369,"mainTitle":15435,"subtitle":387,"heroImage":15450,"ctaButton":410,"ctaLink":411},[367],{"data":15436,"content":15437,"nodeType":74},{},[15438,15444],{"data":15439,"content":15440,"nodeType":78},{},[15441],{"data":15442,"marks":15443,"value":379,"nodeType":82},{},[],{"data":15445,"content":15446,"nodeType":87},{},[15447],{"data":15448,"marks":15449,"value":386,"nodeType":82},{},[],{"metadata":15451,"sys":15454,"fields":15459},{"tags":15452,"concepts":15453},[],[],{"space":15455,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15457,"publishedVersion":62,"revision":44,"locale":29},{"sys":15456},{"type":12,"linkType":13,"id":14},{"sys":15458},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15460},{"url":402,"details":15461,"fileName":408,"contentType":409},{"size":404,"image":15462},{"width":406,"height":407},{"sys":15464,"fields":15467},{"id":15465,"createdAt":15466},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":15468,"slug":15469,"articleIntro":15468,"category":15470},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[15471],{"metadata":15472,"sys":15475,"fields":15482},{"tags":15473,"concepts":15474},[],[],{"space":15476,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15478,"publishedVersion":358,"revision":62,"contentType":15480,"locale":29},{"sys":15477},{"type":12,"linkType":13,"id":14},{"sys":15479},{"id":21,"type":12,"linkType":22},{"sys":15481},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15483,"metaTitle":368,"metaDescription":369,"mainTitle":15484,"subtitle":387,"heroImage":15499,"ctaButton":410,"ctaLink":411},[367],{"data":15485,"content":15486,"nodeType":74},{},[15487,15493],{"data":15488,"content":15489,"nodeType":78},{},[15490],{"data":15491,"marks":15492,"value":379,"nodeType":82},{},[],{"data":15494,"content":15495,"nodeType":87},{},[15496],{"data":15497,"marks":15498,"value":386,"nodeType":82},{},[],{"metadata":15500,"sys":15503,"fields":15508},{"tags":15501,"concepts":15502},[],[],{"space":15504,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15506,"publishedVersion":62,"revision":44,"locale":29},{"sys":15505},{"type":12,"linkType":13,"id":14},{"sys":15507},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15509},{"url":402,"details":15510,"fileName":408,"contentType":409},{"size":404,"image":15511},{"width":406,"height":407},{"sys":15513,"fields":15516},{"id":15514,"createdAt":15515},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":15517,"slug":15518,"articleIntro":15517,"category":15519},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[15520],{"metadata":15521,"sys":15524,"fields":15531},{"tags":15522,"concepts":15523},[],[],{"space":15525,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15527,"publishedVersion":358,"revision":62,"contentType":15529,"locale":29},{"sys":15526},{"type":12,"linkType":13,"id":14},{"sys":15528},{"id":21,"type":12,"linkType":22},{"sys":15530},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15532,"metaTitle":368,"metaDescription":369,"mainTitle":15533,"subtitle":387,"heroImage":15548,"ctaButton":410,"ctaLink":411},[367],{"data":15534,"content":15535,"nodeType":74},{},[15536,15542],{"data":15537,"content":15538,"nodeType":78},{},[15539],{"data":15540,"marks":15541,"value":379,"nodeType":82},{},[],{"data":15543,"content":15544,"nodeType":87},{},[15545],{"data":15546,"marks":15547,"value":386,"nodeType":82},{},[],{"metadata":15549,"sys":15552,"fields":15557},{"tags":15550,"concepts":15551},[],[],{"space":15553,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15555,"publishedVersion":62,"revision":44,"locale":29},{"sys":15554},{"type":12,"linkType":13,"id":14},{"sys":15556},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15558},{"url":402,"details":15559,"fileName":408,"contentType":409},{"size":404,"image":15560},{"width":406,"height":407},{"sys":15562,"fields":15565},{"id":15563,"createdAt":15564},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":15566,"slug":15567,"articleIntro":15566,"category":15568},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[15569],{"metadata":15570,"sys":15573,"fields":15580},{"tags":15571,"concepts":15572},[],[],{"space":15574,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15576,"publishedVersion":358,"revision":62,"contentType":15578,"locale":29},{"sys":15575},{"type":12,"linkType":13,"id":14},{"sys":15577},{"id":21,"type":12,"linkType":22},{"sys":15579},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15581,"metaTitle":368,"metaDescription":369,"mainTitle":15582,"subtitle":387,"heroImage":15597,"ctaButton":410,"ctaLink":411},[367],{"data":15583,"content":15584,"nodeType":74},{},[15585,15591],{"data":15586,"content":15587,"nodeType":78},{},[15588],{"data":15589,"marks":15590,"value":379,"nodeType":82},{},[],{"data":15592,"content":15593,"nodeType":87},{},[15594],{"data":15595,"marks":15596,"value":386,"nodeType":82},{},[],{"metadata":15598,"sys":15601,"fields":15606},{"tags":15599,"concepts":15600},[],[],{"space":15602,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15604,"publishedVersion":62,"revision":44,"locale":29},{"sys":15603},{"type":12,"linkType":13,"id":14},{"sys":15605},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15607},{"url":402,"details":15608,"fileName":408,"contentType":409},{"size":404,"image":15609},{"width":406,"height":407},{"sys":15611,"fields":15614},{"id":15612,"createdAt":15613},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":15615,"slug":15616,"articleIntro":15615,"category":15617},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[15618],{"metadata":15619,"sys":15622,"fields":15629},{"tags":15620,"concepts":15621},[],[],{"space":15623,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15625,"publishedVersion":358,"revision":62,"contentType":15627,"locale":29},{"sys":15624},{"type":12,"linkType":13,"id":14},{"sys":15626},{"id":21,"type":12,"linkType":22},{"sys":15628},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15630,"metaTitle":368,"metaDescription":369,"mainTitle":15631,"subtitle":387,"heroImage":15646,"ctaButton":410,"ctaLink":411},[367],{"data":15632,"content":15633,"nodeType":74},{},[15634,15640],{"data":15635,"content":15636,"nodeType":78},{},[15637],{"data":15638,"marks":15639,"value":379,"nodeType":82},{},[],{"data":15641,"content":15642,"nodeType":87},{},[15643],{"data":15644,"marks":15645,"value":386,"nodeType":82},{},[],{"metadata":15647,"sys":15650,"fields":15655},{"tags":15648,"concepts":15649},[],[],{"space":15651,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15653,"publishedVersion":62,"revision":44,"locale":29},{"sys":15652},{"type":12,"linkType":13,"id":14},{"sys":15654},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15656},{"url":402,"details":15657,"fileName":408,"contentType":409},{"size":404,"image":15658},{"width":406,"height":407},{"sys":15660,"fields":15663},{"id":15661,"createdAt":15662},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":15664,"slug":15665,"articleIntro":15664,"category":15666},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[15667],{"metadata":15668,"sys":15671,"fields":15678},{"tags":15669,"concepts":15670},[],[],{"space":15672,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15674,"publishedVersion":358,"revision":62,"contentType":15676,"locale":29},{"sys":15673},{"type":12,"linkType":13,"id":14},{"sys":15675},{"id":21,"type":12,"linkType":22},{"sys":15677},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15679,"metaTitle":368,"metaDescription":369,"mainTitle":15680,"subtitle":387,"heroImage":15695,"ctaButton":410,"ctaLink":411},[367],{"data":15681,"content":15682,"nodeType":74},{},[15683,15689],{"data":15684,"content":15685,"nodeType":78},{},[15686],{"data":15687,"marks":15688,"value":379,"nodeType":82},{},[],{"data":15690,"content":15691,"nodeType":87},{},[15692],{"data":15693,"marks":15694,"value":386,"nodeType":82},{},[],{"metadata":15696,"sys":15699,"fields":15704},{"tags":15697,"concepts":15698},[],[],{"space":15700,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15702,"publishedVersion":62,"revision":44,"locale":29},{"sys":15701},{"type":12,"linkType":13,"id":14},{"sys":15703},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15705},{"url":402,"details":15706,"fileName":408,"contentType":409},{"size":404,"image":15707},{"width":406,"height":407},{"sys":15709,"fields":15712},{"id":15710,"createdAt":15711},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":15713,"slug":15714,"articleIntro":-1,"category":15715},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[15716],{"metadata":15717,"sys":15720,"fields":15727},{"tags":15718,"concepts":15719},[],[],{"space":15721,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15723,"publishedVersion":358,"revision":62,"contentType":15725,"locale":29},{"sys":15722},{"type":12,"linkType":13,"id":14},{"sys":15724},{"id":21,"type":12,"linkType":22},{"sys":15726},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15728,"metaTitle":368,"metaDescription":369,"mainTitle":15729,"subtitle":387,"heroImage":15744,"ctaButton":410,"ctaLink":411},[367],{"data":15730,"content":15731,"nodeType":74},{},[15732,15738],{"data":15733,"content":15734,"nodeType":78},{},[15735],{"data":15736,"marks":15737,"value":379,"nodeType":82},{},[],{"data":15739,"content":15740,"nodeType":87},{},[15741],{"data":15742,"marks":15743,"value":386,"nodeType":82},{},[],{"metadata":15745,"sys":15748,"fields":15753},{"tags":15746,"concepts":15747},[],[],{"space":15749,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15751,"publishedVersion":62,"revision":44,"locale":29},{"sys":15750},{"type":12,"linkType":13,"id":14},{"sys":15752},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15754},{"url":402,"details":15755,"fileName":408,"contentType":409},{"size":404,"image":15756},{"width":406,"height":407},{"sys":15758,"fields":15761},{"id":15759,"createdAt":15760},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":15762,"slug":15763,"articleIntro":15762,"category":15764},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[15765],{"metadata":15766,"sys":15769,"fields":15776},{"tags":15767,"concepts":15768},[],[],{"space":15770,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15772,"publishedVersion":358,"revision":62,"contentType":15774,"locale":29},{"sys":15771},{"type":12,"linkType":13,"id":14},{"sys":15773},{"id":21,"type":12,"linkType":22},{"sys":15775},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15777,"metaTitle":368,"metaDescription":369,"mainTitle":15778,"subtitle":387,"heroImage":15793,"ctaButton":410,"ctaLink":411},[367],{"data":15779,"content":15780,"nodeType":74},{},[15781,15787],{"data":15782,"content":15783,"nodeType":78},{},[15784],{"data":15785,"marks":15786,"value":379,"nodeType":82},{},[],{"data":15788,"content":15789,"nodeType":87},{},[15790],{"data":15791,"marks":15792,"value":386,"nodeType":82},{},[],{"metadata":15794,"sys":15797,"fields":15802},{"tags":15795,"concepts":15796},[],[],{"space":15798,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15800,"publishedVersion":62,"revision":44,"locale":29},{"sys":15799},{"type":12,"linkType":13,"id":14},{"sys":15801},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15803},{"url":402,"details":15804,"fileName":408,"contentType":409},{"size":404,"image":15805},{"width":406,"height":407},{"sys":15807,"fields":15810},{"id":15808,"createdAt":15809},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":15811,"slug":15812,"articleIntro":15811,"category":15813},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[15814],{"metadata":15815,"sys":15818,"fields":15825},{"tags":15816,"concepts":15817},[],[],{"space":15819,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15821,"publishedVersion":358,"revision":62,"contentType":15823,"locale":29},{"sys":15820},{"type":12,"linkType":13,"id":14},{"sys":15822},{"id":21,"type":12,"linkType":22},{"sys":15824},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15826,"metaTitle":368,"metaDescription":369,"mainTitle":15827,"subtitle":387,"heroImage":15842,"ctaButton":410,"ctaLink":411},[367],{"data":15828,"content":15829,"nodeType":74},{},[15830,15836],{"data":15831,"content":15832,"nodeType":78},{},[15833],{"data":15834,"marks":15835,"value":379,"nodeType":82},{},[],{"data":15837,"content":15838,"nodeType":87},{},[15839],{"data":15840,"marks":15841,"value":386,"nodeType":82},{},[],{"metadata":15843,"sys":15846,"fields":15851},{"tags":15844,"concepts":15845},[],[],{"space":15847,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15849,"publishedVersion":62,"revision":44,"locale":29},{"sys":15848},{"type":12,"linkType":13,"id":14},{"sys":15850},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15852},{"url":402,"details":15853,"fileName":408,"contentType":409},{"size":404,"image":15854},{"width":406,"height":407},{"sys":15856,"fields":15859},{"id":15857,"createdAt":15858},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":15860,"slug":15861,"articleIntro":15860,"category":15862},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[15863],{"metadata":15864,"sys":15867,"fields":15874},{"tags":15865,"concepts":15866},[],[],{"space":15868,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15870,"publishedVersion":358,"revision":62,"contentType":15872,"locale":29},{"sys":15869},{"type":12,"linkType":13,"id":14},{"sys":15871},{"id":21,"type":12,"linkType":22},{"sys":15873},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15875,"metaTitle":368,"metaDescription":369,"mainTitle":15876,"subtitle":387,"heroImage":15891,"ctaButton":410,"ctaLink":411},[367],{"data":15877,"content":15878,"nodeType":74},{},[15879,15885],{"data":15880,"content":15881,"nodeType":78},{},[15882],{"data":15883,"marks":15884,"value":379,"nodeType":82},{},[],{"data":15886,"content":15887,"nodeType":87},{},[15888],{"data":15889,"marks":15890,"value":386,"nodeType":82},{},[],{"metadata":15892,"sys":15895,"fields":15900},{"tags":15893,"concepts":15894},[],[],{"space":15896,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15898,"publishedVersion":62,"revision":44,"locale":29},{"sys":15897},{"type":12,"linkType":13,"id":14},{"sys":15899},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15901},{"url":402,"details":15902,"fileName":408,"contentType":409},{"size":404,"image":15903},{"width":406,"height":407},{"sys":15905,"fields":15908},{"id":15906,"createdAt":15907},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":15909,"slug":15910,"articleIntro":15909,"category":15911},"335 - Travaux en cours","compte-335-travaux-en-cours",[15912],{"metadata":15913,"sys":15916,"fields":15923},{"tags":15914,"concepts":15915},[],[],{"space":15917,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15919,"publishedVersion":358,"revision":62,"contentType":15921,"locale":29},{"sys":15918},{"type":12,"linkType":13,"id":14},{"sys":15920},{"id":21,"type":12,"linkType":22},{"sys":15922},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15924,"metaTitle":368,"metaDescription":369,"mainTitle":15925,"subtitle":387,"heroImage":15940,"ctaButton":410,"ctaLink":411},[367],{"data":15926,"content":15927,"nodeType":74},{},[15928,15934],{"data":15929,"content":15930,"nodeType":78},{},[15931],{"data":15932,"marks":15933,"value":379,"nodeType":82},{},[],{"data":15935,"content":15936,"nodeType":87},{},[15937],{"data":15938,"marks":15939,"value":386,"nodeType":82},{},[],{"metadata":15941,"sys":15944,"fields":15949},{"tags":15942,"concepts":15943},[],[],{"space":15945,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15947,"publishedVersion":62,"revision":44,"locale":29},{"sys":15946},{"type":12,"linkType":13,"id":14},{"sys":15948},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15950},{"url":402,"details":15951,"fileName":408,"contentType":409},{"size":404,"image":15952},{"width":406,"height":407},{"sys":15954,"fields":15956},{"id":15955,"createdAt":5077},"IZVxgFtKjx89x5I04Z8oh",{"title":15957,"slug":15958,"articleIntro":15957,"category":15959},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[15960],{"metadata":15961,"sys":15964,"fields":15971},{"tags":15962,"concepts":15963},[],[],{"space":15965,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":15967,"publishedVersion":358,"revision":62,"contentType":15969,"locale":29},{"sys":15966},{"type":12,"linkType":13,"id":14},{"sys":15968},{"id":21,"type":12,"linkType":22},{"sys":15970},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":15972,"metaTitle":368,"metaDescription":369,"mainTitle":15973,"subtitle":387,"heroImage":15988,"ctaButton":410,"ctaLink":411},[367],{"data":15974,"content":15975,"nodeType":74},{},[15976,15982],{"data":15977,"content":15978,"nodeType":78},{},[15979],{"data":15980,"marks":15981,"value":379,"nodeType":82},{},[],{"data":15983,"content":15984,"nodeType":87},{},[15985],{"data":15986,"marks":15987,"value":386,"nodeType":82},{},[],{"metadata":15989,"sys":15992,"fields":15997},{"tags":15990,"concepts":15991},[],[],{"space":15993,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":15995,"publishedVersion":62,"revision":44,"locale":29},{"sys":15994},{"type":12,"linkType":13,"id":14},{"sys":15996},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":15998},{"url":402,"details":15999,"fileName":408,"contentType":409},{"size":404,"image":16000},{"width":406,"height":407},{"sys":16002,"fields":16005},{"id":16003,"createdAt":16004},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":16006,"slug":16007,"articleIntro":16006,"category":16008},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[16009],{"metadata":16010,"sys":16013,"fields":16020},{"tags":16011,"concepts":16012},[],[],{"space":16014,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16016,"publishedVersion":358,"revision":62,"contentType":16018,"locale":29},{"sys":16015},{"type":12,"linkType":13,"id":14},{"sys":16017},{"id":21,"type":12,"linkType":22},{"sys":16019},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16021,"metaTitle":368,"metaDescription":369,"mainTitle":16022,"subtitle":387,"heroImage":16037,"ctaButton":410,"ctaLink":411},[367],{"data":16023,"content":16024,"nodeType":74},{},[16025,16031],{"data":16026,"content":16027,"nodeType":78},{},[16028],{"data":16029,"marks":16030,"value":379,"nodeType":82},{},[],{"data":16032,"content":16033,"nodeType":87},{},[16034],{"data":16035,"marks":16036,"value":386,"nodeType":82},{},[],{"metadata":16038,"sys":16041,"fields":16046},{"tags":16039,"concepts":16040},[],[],{"space":16042,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16044,"publishedVersion":62,"revision":44,"locale":29},{"sys":16043},{"type":12,"linkType":13,"id":14},{"sys":16045},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16047},{"url":402,"details":16048,"fileName":408,"contentType":409},{"size":404,"image":16049},{"width":406,"height":407},{"sys":16051,"fields":16054},{"id":16052,"createdAt":16053},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":16055,"slug":16056,"articleIntro":-1,"category":16057},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[16058],{"metadata":16059,"sys":16062,"fields":16069},{"tags":16060,"concepts":16061},[],[],{"space":16063,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16065,"publishedVersion":358,"revision":62,"contentType":16067,"locale":29},{"sys":16064},{"type":12,"linkType":13,"id":14},{"sys":16066},{"id":21,"type":12,"linkType":22},{"sys":16068},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16070,"metaTitle":368,"metaDescription":369,"mainTitle":16071,"subtitle":387,"heroImage":16086,"ctaButton":410,"ctaLink":411},[367],{"data":16072,"content":16073,"nodeType":74},{},[16074,16080],{"data":16075,"content":16076,"nodeType":78},{},[16077],{"data":16078,"marks":16079,"value":379,"nodeType":82},{},[],{"data":16081,"content":16082,"nodeType":87},{},[16083],{"data":16084,"marks":16085,"value":386,"nodeType":82},{},[],{"metadata":16087,"sys":16090,"fields":16095},{"tags":16088,"concepts":16089},[],[],{"space":16091,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16093,"publishedVersion":62,"revision":44,"locale":29},{"sys":16092},{"type":12,"linkType":13,"id":14},{"sys":16094},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16096},{"url":402,"details":16097,"fileName":408,"contentType":409},{"size":404,"image":16098},{"width":406,"height":407},{"sys":16100,"fields":16103},{"id":16101,"createdAt":16102},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":16104,"slug":16105,"articleIntro":16104,"category":16106},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[16107],{"metadata":16108,"sys":16111,"fields":16118},{"tags":16109,"concepts":16110},[],[],{"space":16112,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16114,"publishedVersion":358,"revision":62,"contentType":16116,"locale":29},{"sys":16113},{"type":12,"linkType":13,"id":14},{"sys":16115},{"id":21,"type":12,"linkType":22},{"sys":16117},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16119,"metaTitle":368,"metaDescription":369,"mainTitle":16120,"subtitle":387,"heroImage":16135,"ctaButton":410,"ctaLink":411},[367],{"data":16121,"content":16122,"nodeType":74},{},[16123,16129],{"data":16124,"content":16125,"nodeType":78},{},[16126],{"data":16127,"marks":16128,"value":379,"nodeType":82},{},[],{"data":16130,"content":16131,"nodeType":87},{},[16132],{"data":16133,"marks":16134,"value":386,"nodeType":82},{},[],{"metadata":16136,"sys":16139,"fields":16144},{"tags":16137,"concepts":16138},[],[],{"space":16140,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16142,"publishedVersion":62,"revision":44,"locale":29},{"sys":16141},{"type":12,"linkType":13,"id":14},{"sys":16143},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16145},{"url":402,"details":16146,"fileName":408,"contentType":409},{"size":404,"image":16147},{"width":406,"height":407},{"sys":16149,"fields":16152},{"id":16150,"createdAt":16151},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":16153,"slug":16154,"articleIntro":16153,"category":16155},"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",[16156],{"metadata":16157,"sys":16160,"fields":16167},{"tags":16158,"concepts":16159},[],[],{"space":16161,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16163,"publishedVersion":358,"revision":62,"contentType":16165,"locale":29},{"sys":16162},{"type":12,"linkType":13,"id":14},{"sys":16164},{"id":21,"type":12,"linkType":22},{"sys":16166},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16168,"metaTitle":368,"metaDescription":369,"mainTitle":16169,"subtitle":387,"heroImage":16184,"ctaButton":410,"ctaLink":411},[367],{"data":16170,"content":16171,"nodeType":74},{},[16172,16178],{"data":16173,"content":16174,"nodeType":78},{},[16175],{"data":16176,"marks":16177,"value":379,"nodeType":82},{},[],{"data":16179,"content":16180,"nodeType":87},{},[16181],{"data":16182,"marks":16183,"value":386,"nodeType":82},{},[],{"metadata":16185,"sys":16188,"fields":16193},{"tags":16186,"concepts":16187},[],[],{"space":16189,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16191,"publishedVersion":62,"revision":44,"locale":29},{"sys":16190},{"type":12,"linkType":13,"id":14},{"sys":16192},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16194},{"url":402,"details":16195,"fileName":408,"contentType":409},{"size":404,"image":16196},{"width":406,"height":407},{"sys":16198,"fields":16201},{"id":16199,"createdAt":16200},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":16202,"slug":16203,"articleIntro":16202,"category":16204},"6232 - Echantillons","compte-6232-echantillons",[16205],{"metadata":16206,"sys":16209,"fields":16216},{"tags":16207,"concepts":16208},[],[],{"space":16210,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16212,"publishedVersion":358,"revision":62,"contentType":16214,"locale":29},{"sys":16211},{"type":12,"linkType":13,"id":14},{"sys":16213},{"id":21,"type":12,"linkType":22},{"sys":16215},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16217,"metaTitle":368,"metaDescription":369,"mainTitle":16218,"subtitle":387,"heroImage":16233,"ctaButton":410,"ctaLink":411},[367],{"data":16219,"content":16220,"nodeType":74},{},[16221,16227],{"data":16222,"content":16223,"nodeType":78},{},[16224],{"data":16225,"marks":16226,"value":379,"nodeType":82},{},[],{"data":16228,"content":16229,"nodeType":87},{},[16230],{"data":16231,"marks":16232,"value":386,"nodeType":82},{},[],{"metadata":16234,"sys":16237,"fields":16242},{"tags":16235,"concepts":16236},[],[],{"space":16238,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16240,"publishedVersion":62,"revision":44,"locale":29},{"sys":16239},{"type":12,"linkType":13,"id":14},{"sys":16241},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16243},{"url":402,"details":16244,"fileName":408,"contentType":409},{"size":404,"image":16245},{"width":406,"height":407},{"sys":16247,"fields":16250},{"id":16248,"createdAt":16249},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":16251,"slug":16252,"articleIntro":16251,"category":16253},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[16254],{"metadata":16255,"sys":16258,"fields":16265},{"tags":16256,"concepts":16257},[],[],{"space":16259,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16261,"publishedVersion":358,"revision":62,"contentType":16263,"locale":29},{"sys":16260},{"type":12,"linkType":13,"id":14},{"sys":16262},{"id":21,"type":12,"linkType":22},{"sys":16264},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16266,"metaTitle":368,"metaDescription":369,"mainTitle":16267,"subtitle":387,"heroImage":16282,"ctaButton":410,"ctaLink":411},[367],{"data":16268,"content":16269,"nodeType":74},{},[16270,16276],{"data":16271,"content":16272,"nodeType":78},{},[16273],{"data":16274,"marks":16275,"value":379,"nodeType":82},{},[],{"data":16277,"content":16278,"nodeType":87},{},[16279],{"data":16280,"marks":16281,"value":386,"nodeType":82},{},[],{"metadata":16283,"sys":16286,"fields":16291},{"tags":16284,"concepts":16285},[],[],{"space":16287,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16289,"publishedVersion":62,"revision":44,"locale":29},{"sys":16288},{"type":12,"linkType":13,"id":14},{"sys":16290},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16292},{"url":402,"details":16293,"fileName":408,"contentType":409},{"size":404,"image":16294},{"width":406,"height":407},{"sys":16296,"fields":16299},{"id":16297,"createdAt":16298},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":16300,"slug":16301,"articleIntro":-1,"category":16302},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[16303],{"metadata":16304,"sys":16307,"fields":16314},{"tags":16305,"concepts":16306},[],[],{"space":16308,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16310,"publishedVersion":358,"revision":62,"contentType":16312,"locale":29},{"sys":16309},{"type":12,"linkType":13,"id":14},{"sys":16311},{"id":21,"type":12,"linkType":22},{"sys":16313},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16315,"metaTitle":368,"metaDescription":369,"mainTitle":16316,"subtitle":387,"heroImage":16331,"ctaButton":410,"ctaLink":411},[367],{"data":16317,"content":16318,"nodeType":74},{},[16319,16325],{"data":16320,"content":16321,"nodeType":78},{},[16322],{"data":16323,"marks":16324,"value":379,"nodeType":82},{},[],{"data":16326,"content":16327,"nodeType":87},{},[16328],{"data":16329,"marks":16330,"value":386,"nodeType":82},{},[],{"metadata":16332,"sys":16335,"fields":16340},{"tags":16333,"concepts":16334},[],[],{"space":16336,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16338,"publishedVersion":62,"revision":44,"locale":29},{"sys":16337},{"type":12,"linkType":13,"id":14},{"sys":16339},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16341},{"url":402,"details":16342,"fileName":408,"contentType":409},{"size":404,"image":16343},{"width":406,"height":407},{"sys":16345,"fields":16348},{"id":16346,"createdAt":16347},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":16349,"slug":16350,"articleIntro":-1,"category":16351},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[16352],{"metadata":16353,"sys":16356,"fields":16363},{"tags":16354,"concepts":16355},[],[],{"space":16357,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16359,"publishedVersion":358,"revision":62,"contentType":16361,"locale":29},{"sys":16358},{"type":12,"linkType":13,"id":14},{"sys":16360},{"id":21,"type":12,"linkType":22},{"sys":16362},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16364,"metaTitle":368,"metaDescription":369,"mainTitle":16365,"subtitle":387,"heroImage":16380,"ctaButton":410,"ctaLink":411},[367],{"data":16366,"content":16367,"nodeType":74},{},[16368,16374],{"data":16369,"content":16370,"nodeType":78},{},[16371],{"data":16372,"marks":16373,"value":379,"nodeType":82},{},[],{"data":16375,"content":16376,"nodeType":87},{},[16377],{"data":16378,"marks":16379,"value":386,"nodeType":82},{},[],{"metadata":16381,"sys":16384,"fields":16389},{"tags":16382,"concepts":16383},[],[],{"space":16385,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16387,"publishedVersion":62,"revision":44,"locale":29},{"sys":16386},{"type":12,"linkType":13,"id":14},{"sys":16388},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16390},{"url":402,"details":16391,"fileName":408,"contentType":409},{"size":404,"image":16392},{"width":406,"height":407},{"sys":16394,"fields":16397},{"id":16395,"createdAt":16396},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":16398,"slug":16399,"articleIntro":16398,"category":16400},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[16401],{"metadata":16402,"sys":16405,"fields":16412},{"tags":16403,"concepts":16404},[],[],{"space":16406,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16408,"publishedVersion":358,"revision":62,"contentType":16410,"locale":29},{"sys":16407},{"type":12,"linkType":13,"id":14},{"sys":16409},{"id":21,"type":12,"linkType":22},{"sys":16411},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16413,"metaTitle":368,"metaDescription":369,"mainTitle":16414,"subtitle":387,"heroImage":16429,"ctaButton":410,"ctaLink":411},[367],{"data":16415,"content":16416,"nodeType":74},{},[16417,16423],{"data":16418,"content":16419,"nodeType":78},{},[16420],{"data":16421,"marks":16422,"value":379,"nodeType":82},{},[],{"data":16424,"content":16425,"nodeType":87},{},[16426],{"data":16427,"marks":16428,"value":386,"nodeType":82},{},[],{"metadata":16430,"sys":16433,"fields":16438},{"tags":16431,"concepts":16432},[],[],{"space":16434,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16436,"publishedVersion":62,"revision":44,"locale":29},{"sys":16435},{"type":12,"linkType":13,"id":14},{"sys":16437},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16439},{"url":402,"details":16440,"fileName":408,"contentType":409},{"size":404,"image":16441},{"width":406,"height":407},{"sys":16443,"fields":16446},{"id":16444,"createdAt":16445},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":16447,"slug":16448,"articleIntro":16447,"category":16449},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[16450],{"metadata":16451,"sys":16454,"fields":16461},{"tags":16452,"concepts":16453},[],[],{"space":16455,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16457,"publishedVersion":358,"revision":62,"contentType":16459,"locale":29},{"sys":16456},{"type":12,"linkType":13,"id":14},{"sys":16458},{"id":21,"type":12,"linkType":22},{"sys":16460},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16462,"metaTitle":368,"metaDescription":369,"mainTitle":16463,"subtitle":387,"heroImage":16478,"ctaButton":410,"ctaLink":411},[367],{"data":16464,"content":16465,"nodeType":74},{},[16466,16472],{"data":16467,"content":16468,"nodeType":78},{},[16469],{"data":16470,"marks":16471,"value":379,"nodeType":82},{},[],{"data":16473,"content":16474,"nodeType":87},{},[16475],{"data":16476,"marks":16477,"value":386,"nodeType":82},{},[],{"metadata":16479,"sys":16482,"fields":16487},{"tags":16480,"concepts":16481},[],[],{"space":16483,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16485,"publishedVersion":62,"revision":44,"locale":29},{"sys":16484},{"type":12,"linkType":13,"id":14},{"sys":16486},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16488},{"url":402,"details":16489,"fileName":408,"contentType":409},{"size":404,"image":16490},{"width":406,"height":407},{"sys":16492,"fields":16495},{"id":16493,"createdAt":16494},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":16496,"slug":16497,"articleIntro":-1,"category":16498},"Compte 512 - Banques","compte-512-banques",[16499],{"metadata":16500,"sys":16503,"fields":16510},{"tags":16501,"concepts":16502},[],[],{"space":16504,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16506,"publishedVersion":358,"revision":62,"contentType":16508,"locale":29},{"sys":16505},{"type":12,"linkType":13,"id":14},{"sys":16507},{"id":21,"type":12,"linkType":22},{"sys":16509},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16511,"metaTitle":368,"metaDescription":369,"mainTitle":16512,"subtitle":387,"heroImage":16527,"ctaButton":410,"ctaLink":411},[367],{"data":16513,"content":16514,"nodeType":74},{},[16515,16521],{"data":16516,"content":16517,"nodeType":78},{},[16518],{"data":16519,"marks":16520,"value":379,"nodeType":82},{},[],{"data":16522,"content":16523,"nodeType":87},{},[16524],{"data":16525,"marks":16526,"value":386,"nodeType":82},{},[],{"metadata":16528,"sys":16531,"fields":16536},{"tags":16529,"concepts":16530},[],[],{"space":16532,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16534,"publishedVersion":62,"revision":44,"locale":29},{"sys":16533},{"type":12,"linkType":13,"id":14},{"sys":16535},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16537},{"url":402,"details":16538,"fileName":408,"contentType":409},{"size":404,"image":16539},{"width":406,"height":407},{"sys":16541,"fields":16544},{"id":16542,"createdAt":16543},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":16545,"slug":16546,"articleIntro":16545,"category":16547},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[16548],{"metadata":16549,"sys":16552,"fields":16559},{"tags":16550,"concepts":16551},[],[],{"space":16553,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16555,"publishedVersion":358,"revision":62,"contentType":16557,"locale":29},{"sys":16554},{"type":12,"linkType":13,"id":14},{"sys":16556},{"id":21,"type":12,"linkType":22},{"sys":16558},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16560,"metaTitle":368,"metaDescription":369,"mainTitle":16561,"subtitle":387,"heroImage":16576,"ctaButton":410,"ctaLink":411},[367],{"data":16562,"content":16563,"nodeType":74},{},[16564,16570],{"data":16565,"content":16566,"nodeType":78},{},[16567],{"data":16568,"marks":16569,"value":379,"nodeType":82},{},[],{"data":16571,"content":16572,"nodeType":87},{},[16573],{"data":16574,"marks":16575,"value":386,"nodeType":82},{},[],{"metadata":16577,"sys":16580,"fields":16585},{"tags":16578,"concepts":16579},[],[],{"space":16581,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16583,"publishedVersion":62,"revision":44,"locale":29},{"sys":16582},{"type":12,"linkType":13,"id":14},{"sys":16584},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16586},{"url":402,"details":16587,"fileName":408,"contentType":409},{"size":404,"image":16588},{"width":406,"height":407},{"sys":16590,"fields":16593},{"id":16591,"createdAt":16592},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":16594,"slug":16595,"articleIntro":16594,"category":16596},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[16597],{"metadata":16598,"sys":16601,"fields":16608},{"tags":16599,"concepts":16600},[],[],{"space":16602,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16604,"publishedVersion":358,"revision":62,"contentType":16606,"locale":29},{"sys":16603},{"type":12,"linkType":13,"id":14},{"sys":16605},{"id":21,"type":12,"linkType":22},{"sys":16607},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16609,"metaTitle":368,"metaDescription":369,"mainTitle":16610,"subtitle":387,"heroImage":16625,"ctaButton":410,"ctaLink":411},[367],{"data":16611,"content":16612,"nodeType":74},{},[16613,16619],{"data":16614,"content":16615,"nodeType":78},{},[16616],{"data":16617,"marks":16618,"value":379,"nodeType":82},{},[],{"data":16620,"content":16621,"nodeType":87},{},[16622],{"data":16623,"marks":16624,"value":386,"nodeType":82},{},[],{"metadata":16626,"sys":16629,"fields":16634},{"tags":16627,"concepts":16628},[],[],{"space":16630,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16632,"publishedVersion":62,"revision":44,"locale":29},{"sys":16631},{"type":12,"linkType":13,"id":14},{"sys":16633},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16635},{"url":402,"details":16636,"fileName":408,"contentType":409},{"size":404,"image":16637},{"width":406,"height":407},{"sys":16639,"fields":16642},{"id":16640,"createdAt":16641},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":16643,"slug":16644,"articleIntro":-1,"category":16645},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[16646],{"metadata":16647,"sys":16650,"fields":16657},{"tags":16648,"concepts":16649},[],[],{"space":16651,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16653,"publishedVersion":358,"revision":62,"contentType":16655,"locale":29},{"sys":16652},{"type":12,"linkType":13,"id":14},{"sys":16654},{"id":21,"type":12,"linkType":22},{"sys":16656},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16658,"metaTitle":368,"metaDescription":369,"mainTitle":16659,"subtitle":387,"heroImage":16674,"ctaButton":410,"ctaLink":411},[367],{"data":16660,"content":16661,"nodeType":74},{},[16662,16668],{"data":16663,"content":16664,"nodeType":78},{},[16665],{"data":16666,"marks":16667,"value":379,"nodeType":82},{},[],{"data":16669,"content":16670,"nodeType":87},{},[16671],{"data":16672,"marks":16673,"value":386,"nodeType":82},{},[],{"metadata":16675,"sys":16678,"fields":16683},{"tags":16676,"concepts":16677},[],[],{"space":16679,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16681,"publishedVersion":62,"revision":44,"locale":29},{"sys":16680},{"type":12,"linkType":13,"id":14},{"sys":16682},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16684},{"url":402,"details":16685,"fileName":408,"contentType":409},{"size":404,"image":16686},{"width":406,"height":407},{"sys":16688,"fields":16691},{"id":16689,"createdAt":16690},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":16692,"slug":16693,"articleIntro":16694,"category":16695},"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.",[16696],{"metadata":16697,"sys":16700,"fields":16707},{"tags":16698,"concepts":16699},[],[],{"space":16701,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16703,"publishedVersion":358,"revision":62,"contentType":16705,"locale":29},{"sys":16702},{"type":12,"linkType":13,"id":14},{"sys":16704},{"id":21,"type":12,"linkType":22},{"sys":16706},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16708,"metaTitle":368,"metaDescription":369,"mainTitle":16709,"subtitle":387,"heroImage":16724,"ctaButton":410,"ctaLink":411},[367],{"data":16710,"content":16711,"nodeType":74},{},[16712,16718],{"data":16713,"content":16714,"nodeType":78},{},[16715],{"data":16716,"marks":16717,"value":379,"nodeType":82},{},[],{"data":16719,"content":16720,"nodeType":87},{},[16721],{"data":16722,"marks":16723,"value":386,"nodeType":82},{},[],{"metadata":16725,"sys":16728,"fields":16733},{"tags":16726,"concepts":16727},[],[],{"space":16729,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16731,"publishedVersion":62,"revision":44,"locale":29},{"sys":16730},{"type":12,"linkType":13,"id":14},{"sys":16732},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16734},{"url":402,"details":16735,"fileName":408,"contentType":409},{"size":404,"image":16736},{"width":406,"height":407},{"sys":16738,"fields":16741},{"id":16739,"createdAt":16740},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":16742,"slug":16743,"articleIntro":16742,"category":16744},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[16745],{"metadata":16746,"sys":16749,"fields":16756},{"tags":16747,"concepts":16748},[],[],{"space":16750,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16752,"publishedVersion":358,"revision":62,"contentType":16754,"locale":29},{"sys":16751},{"type":12,"linkType":13,"id":14},{"sys":16753},{"id":21,"type":12,"linkType":22},{"sys":16755},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16757,"metaTitle":368,"metaDescription":369,"mainTitle":16758,"subtitle":387,"heroImage":16773,"ctaButton":410,"ctaLink":411},[367],{"data":16759,"content":16760,"nodeType":74},{},[16761,16767],{"data":16762,"content":16763,"nodeType":78},{},[16764],{"data":16765,"marks":16766,"value":379,"nodeType":82},{},[],{"data":16768,"content":16769,"nodeType":87},{},[16770],{"data":16771,"marks":16772,"value":386,"nodeType":82},{},[],{"metadata":16774,"sys":16777,"fields":16782},{"tags":16775,"concepts":16776},[],[],{"space":16778,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16780,"publishedVersion":62,"revision":44,"locale":29},{"sys":16779},{"type":12,"linkType":13,"id":14},{"sys":16781},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16783},{"url":402,"details":16784,"fileName":408,"contentType":409},{"size":404,"image":16785},{"width":406,"height":407},{"sys":16787,"fields":16790},{"id":16788,"createdAt":16789},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":16791,"slug":16792,"articleIntro":16791,"category":16793},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[16794],{"metadata":16795,"sys":16798,"fields":16805},{"tags":16796,"concepts":16797},[],[],{"space":16799,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16801,"publishedVersion":358,"revision":62,"contentType":16803,"locale":29},{"sys":16800},{"type":12,"linkType":13,"id":14},{"sys":16802},{"id":21,"type":12,"linkType":22},{"sys":16804},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16806,"metaTitle":368,"metaDescription":369,"mainTitle":16807,"subtitle":387,"heroImage":16822,"ctaButton":410,"ctaLink":411},[367],{"data":16808,"content":16809,"nodeType":74},{},[16810,16816],{"data":16811,"content":16812,"nodeType":78},{},[16813],{"data":16814,"marks":16815,"value":379,"nodeType":82},{},[],{"data":16817,"content":16818,"nodeType":87},{},[16819],{"data":16820,"marks":16821,"value":386,"nodeType":82},{},[],{"metadata":16823,"sys":16826,"fields":16831},{"tags":16824,"concepts":16825},[],[],{"space":16827,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16829,"publishedVersion":62,"revision":44,"locale":29},{"sys":16828},{"type":12,"linkType":13,"id":14},{"sys":16830},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16832},{"url":402,"details":16833,"fileName":408,"contentType":409},{"size":404,"image":16834},{"width":406,"height":407},{"sys":16836,"fields":16839},{"id":16837,"createdAt":16838},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":16840,"slug":16841,"articleIntro":16840,"category":16842},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[16843],{"metadata":16844,"sys":16847,"fields":16854},{"tags":16845,"concepts":16846},[],[],{"space":16848,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16850,"publishedVersion":358,"revision":62,"contentType":16852,"locale":29},{"sys":16849},{"type":12,"linkType":13,"id":14},{"sys":16851},{"id":21,"type":12,"linkType":22},{"sys":16853},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16855,"metaTitle":368,"metaDescription":369,"mainTitle":16856,"subtitle":387,"heroImage":16871,"ctaButton":410,"ctaLink":411},[367],{"data":16857,"content":16858,"nodeType":74},{},[16859,16865],{"data":16860,"content":16861,"nodeType":78},{},[16862],{"data":16863,"marks":16864,"value":379,"nodeType":82},{},[],{"data":16866,"content":16867,"nodeType":87},{},[16868],{"data":16869,"marks":16870,"value":386,"nodeType":82},{},[],{"metadata":16872,"sys":16875,"fields":16880},{"tags":16873,"concepts":16874},[],[],{"space":16876,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16878,"publishedVersion":62,"revision":44,"locale":29},{"sys":16877},{"type":12,"linkType":13,"id":14},{"sys":16879},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16881},{"url":402,"details":16882,"fileName":408,"contentType":409},{"size":404,"image":16883},{"width":406,"height":407},{"sys":16885,"fields":16888},{"id":16886,"createdAt":16887},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":16889,"slug":16890,"articleIntro":16889,"category":16891},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[16892],{"metadata":16893,"sys":16896,"fields":16903},{"tags":16894,"concepts":16895},[],[],{"space":16897,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16899,"publishedVersion":358,"revision":62,"contentType":16901,"locale":29},{"sys":16898},{"type":12,"linkType":13,"id":14},{"sys":16900},{"id":21,"type":12,"linkType":22},{"sys":16902},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16904,"metaTitle":368,"metaDescription":369,"mainTitle":16905,"subtitle":387,"heroImage":16920,"ctaButton":410,"ctaLink":411},[367],{"data":16906,"content":16907,"nodeType":74},{},[16908,16914],{"data":16909,"content":16910,"nodeType":78},{},[16911],{"data":16912,"marks":16913,"value":379,"nodeType":82},{},[],{"data":16915,"content":16916,"nodeType":87},{},[16917],{"data":16918,"marks":16919,"value":386,"nodeType":82},{},[],{"metadata":16921,"sys":16924,"fields":16929},{"tags":16922,"concepts":16923},[],[],{"space":16925,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16927,"publishedVersion":62,"revision":44,"locale":29},{"sys":16926},{"type":12,"linkType":13,"id":14},{"sys":16928},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16930},{"url":402,"details":16931,"fileName":408,"contentType":409},{"size":404,"image":16932},{"width":406,"height":407},{"sys":16934,"fields":16937},{"id":16935,"createdAt":16936},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":16938,"slug":16939,"articleIntro":16938,"category":16940},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[16941],{"metadata":16942,"sys":16945,"fields":16952},{"tags":16943,"concepts":16944},[],[],{"space":16946,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16948,"publishedVersion":358,"revision":62,"contentType":16950,"locale":29},{"sys":16947},{"type":12,"linkType":13,"id":14},{"sys":16949},{"id":21,"type":12,"linkType":22},{"sys":16951},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":16953,"metaTitle":368,"metaDescription":369,"mainTitle":16954,"subtitle":387,"heroImage":16969,"ctaButton":410,"ctaLink":411},[367],{"data":16955,"content":16956,"nodeType":74},{},[16957,16963],{"data":16958,"content":16959,"nodeType":78},{},[16960],{"data":16961,"marks":16962,"value":379,"nodeType":82},{},[],{"data":16964,"content":16965,"nodeType":87},{},[16966],{"data":16967,"marks":16968,"value":386,"nodeType":82},{},[],{"metadata":16970,"sys":16973,"fields":16978},{"tags":16971,"concepts":16972},[],[],{"space":16974,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":16976,"publishedVersion":62,"revision":44,"locale":29},{"sys":16975},{"type":12,"linkType":13,"id":14},{"sys":16977},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":16979},{"url":402,"details":16980,"fileName":408,"contentType":409},{"size":404,"image":16981},{"width":406,"height":407},{"sys":16983,"fields":16986},{"id":16984,"createdAt":16985},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":16987,"slug":16988,"articleIntro":16987,"category":16989},"Compte 503 - Actions","compte-503-actions",[16990],{"metadata":16991,"sys":16994,"fields":17001},{"tags":16992,"concepts":16993},[],[],{"space":16995,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":16997,"publishedVersion":358,"revision":62,"contentType":16999,"locale":29},{"sys":16996},{"type":12,"linkType":13,"id":14},{"sys":16998},{"id":21,"type":12,"linkType":22},{"sys":17000},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17002,"metaTitle":368,"metaDescription":369,"mainTitle":17003,"subtitle":387,"heroImage":17018,"ctaButton":410,"ctaLink":411},[367],{"data":17004,"content":17005,"nodeType":74},{},[17006,17012],{"data":17007,"content":17008,"nodeType":78},{},[17009],{"data":17010,"marks":17011,"value":379,"nodeType":82},{},[],{"data":17013,"content":17014,"nodeType":87},{},[17015],{"data":17016,"marks":17017,"value":386,"nodeType":82},{},[],{"metadata":17019,"sys":17022,"fields":17027},{"tags":17020,"concepts":17021},[],[],{"space":17023,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17025,"publishedVersion":62,"revision":44,"locale":29},{"sys":17024},{"type":12,"linkType":13,"id":14},{"sys":17026},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17028},{"url":402,"details":17029,"fileName":408,"contentType":409},{"size":404,"image":17030},{"width":406,"height":407},{"sys":17032,"fields":17035},{"id":17033,"createdAt":17034},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":17036,"slug":17037,"articleIntro":-1,"category":17038},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[17039],{"metadata":17040,"sys":17043,"fields":17050},{"tags":17041,"concepts":17042},[],[],{"space":17044,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17046,"publishedVersion":358,"revision":62,"contentType":17048,"locale":29},{"sys":17045},{"type":12,"linkType":13,"id":14},{"sys":17047},{"id":21,"type":12,"linkType":22},{"sys":17049},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17051,"metaTitle":368,"metaDescription":369,"mainTitle":17052,"subtitle":387,"heroImage":17067,"ctaButton":410,"ctaLink":411},[367],{"data":17053,"content":17054,"nodeType":74},{},[17055,17061],{"data":17056,"content":17057,"nodeType":78},{},[17058],{"data":17059,"marks":17060,"value":379,"nodeType":82},{},[],{"data":17062,"content":17063,"nodeType":87},{},[17064],{"data":17065,"marks":17066,"value":386,"nodeType":82},{},[],{"metadata":17068,"sys":17071,"fields":17076},{"tags":17069,"concepts":17070},[],[],{"space":17072,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17074,"publishedVersion":62,"revision":44,"locale":29},{"sys":17073},{"type":12,"linkType":13,"id":14},{"sys":17075},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17077},{"url":402,"details":17078,"fileName":408,"contentType":409},{"size":404,"image":17079},{"width":406,"height":407},{"sys":17081,"fields":17084},{"id":17082,"createdAt":17083},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":17085,"slug":17086,"articleIntro":17085,"category":17087},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[17088],{"metadata":17089,"sys":17092,"fields":17099},{"tags":17090,"concepts":17091},[],[],{"space":17093,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17095,"publishedVersion":358,"revision":62,"contentType":17097,"locale":29},{"sys":17094},{"type":12,"linkType":13,"id":14},{"sys":17096},{"id":21,"type":12,"linkType":22},{"sys":17098},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17100,"metaTitle":368,"metaDescription":369,"mainTitle":17101,"subtitle":387,"heroImage":17116,"ctaButton":410,"ctaLink":411},[367],{"data":17102,"content":17103,"nodeType":74},{},[17104,17110],{"data":17105,"content":17106,"nodeType":78},{},[17107],{"data":17108,"marks":17109,"value":379,"nodeType":82},{},[],{"data":17111,"content":17112,"nodeType":87},{},[17113],{"data":17114,"marks":17115,"value":386,"nodeType":82},{},[],{"metadata":17117,"sys":17120,"fields":17125},{"tags":17118,"concepts":17119},[],[],{"space":17121,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17123,"publishedVersion":62,"revision":44,"locale":29},{"sys":17122},{"type":12,"linkType":13,"id":14},{"sys":17124},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17126},{"url":402,"details":17127,"fileName":408,"contentType":409},{"size":404,"image":17128},{"width":406,"height":407},{"sys":17130,"fields":17133},{"id":17131,"createdAt":17132},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":17134,"slug":17135,"articleIntro":17134,"category":17136},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[17137],{"metadata":17138,"sys":17141,"fields":17148},{"tags":17139,"concepts":17140},[],[],{"space":17142,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17144,"publishedVersion":358,"revision":62,"contentType":17146,"locale":29},{"sys":17143},{"type":12,"linkType":13,"id":14},{"sys":17145},{"id":21,"type":12,"linkType":22},{"sys":17147},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17149,"metaTitle":368,"metaDescription":369,"mainTitle":17150,"subtitle":387,"heroImage":17165,"ctaButton":410,"ctaLink":411},[367],{"data":17151,"content":17152,"nodeType":74},{},[17153,17159],{"data":17154,"content":17155,"nodeType":78},{},[17156],{"data":17157,"marks":17158,"value":379,"nodeType":82},{},[],{"data":17160,"content":17161,"nodeType":87},{},[17162],{"data":17163,"marks":17164,"value":386,"nodeType":82},{},[],{"metadata":17166,"sys":17169,"fields":17174},{"tags":17167,"concepts":17168},[],[],{"space":17170,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17172,"publishedVersion":62,"revision":44,"locale":29},{"sys":17171},{"type":12,"linkType":13,"id":14},{"sys":17173},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17175},{"url":402,"details":17176,"fileName":408,"contentType":409},{"size":404,"image":17177},{"width":406,"height":407},{"sys":17179,"fields":17182},{"id":17180,"createdAt":17181},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":17183,"slug":17184,"articleIntro":-1,"category":17185},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[17186],{"metadata":17187,"sys":17190,"fields":17197},{"tags":17188,"concepts":17189},[],[],{"space":17191,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17193,"publishedVersion":358,"revision":62,"contentType":17195,"locale":29},{"sys":17192},{"type":12,"linkType":13,"id":14},{"sys":17194},{"id":21,"type":12,"linkType":22},{"sys":17196},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17198,"metaTitle":368,"metaDescription":369,"mainTitle":17199,"subtitle":387,"heroImage":17214,"ctaButton":410,"ctaLink":411},[367],{"data":17200,"content":17201,"nodeType":74},{},[17202,17208],{"data":17203,"content":17204,"nodeType":78},{},[17205],{"data":17206,"marks":17207,"value":379,"nodeType":82},{},[],{"data":17209,"content":17210,"nodeType":87},{},[17211],{"data":17212,"marks":17213,"value":386,"nodeType":82},{},[],{"metadata":17215,"sys":17218,"fields":17223},{"tags":17216,"concepts":17217},[],[],{"space":17219,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17221,"publishedVersion":62,"revision":44,"locale":29},{"sys":17220},{"type":12,"linkType":13,"id":14},{"sys":17222},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17224},{"url":402,"details":17225,"fileName":408,"contentType":409},{"size":404,"image":17226},{"width":406,"height":407},{"sys":17228,"fields":17231},{"id":17229,"createdAt":17230},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":17232,"slug":17233,"articleIntro":17232,"category":17234},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[17235],{"metadata":17236,"sys":17239,"fields":17246},{"tags":17237,"concepts":17238},[],[],{"space":17240,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17242,"publishedVersion":358,"revision":62,"contentType":17244,"locale":29},{"sys":17241},{"type":12,"linkType":13,"id":14},{"sys":17243},{"id":21,"type":12,"linkType":22},{"sys":17245},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17247,"metaTitle":368,"metaDescription":369,"mainTitle":17248,"subtitle":387,"heroImage":17263,"ctaButton":410,"ctaLink":411},[367],{"data":17249,"content":17250,"nodeType":74},{},[17251,17257],{"data":17252,"content":17253,"nodeType":78},{},[17254],{"data":17255,"marks":17256,"value":379,"nodeType":82},{},[],{"data":17258,"content":17259,"nodeType":87},{},[17260],{"data":17261,"marks":17262,"value":386,"nodeType":82},{},[],{"metadata":17264,"sys":17267,"fields":17272},{"tags":17265,"concepts":17266},[],[],{"space":17268,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17270,"publishedVersion":62,"revision":44,"locale":29},{"sys":17269},{"type":12,"linkType":13,"id":14},{"sys":17271},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17273},{"url":402,"details":17274,"fileName":408,"contentType":409},{"size":404,"image":17275},{"width":406,"height":407},{"sys":17277,"fields":17280},{"id":17278,"createdAt":17279},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":17281,"slug":17282,"articleIntro":17281,"category":17283},"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",[17284],{"metadata":17285,"sys":17288,"fields":17295},{"tags":17286,"concepts":17287},[],[],{"space":17289,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17291,"publishedVersion":358,"revision":62,"contentType":17293,"locale":29},{"sys":17290},{"type":12,"linkType":13,"id":14},{"sys":17292},{"id":21,"type":12,"linkType":22},{"sys":17294},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17296,"metaTitle":368,"metaDescription":369,"mainTitle":17297,"subtitle":387,"heroImage":17312,"ctaButton":410,"ctaLink":411},[367],{"data":17298,"content":17299,"nodeType":74},{},[17300,17306],{"data":17301,"content":17302,"nodeType":78},{},[17303],{"data":17304,"marks":17305,"value":379,"nodeType":82},{},[],{"data":17307,"content":17308,"nodeType":87},{},[17309],{"data":17310,"marks":17311,"value":386,"nodeType":82},{},[],{"metadata":17313,"sys":17316,"fields":17321},{"tags":17314,"concepts":17315},[],[],{"space":17317,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17319,"publishedVersion":62,"revision":44,"locale":29},{"sys":17318},{"type":12,"linkType":13,"id":14},{"sys":17320},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17322},{"url":402,"details":17323,"fileName":408,"contentType":409},{"size":404,"image":17324},{"width":406,"height":407},{"sys":17326,"fields":17329},{"id":17327,"createdAt":17328},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":17330,"slug":17331,"articleIntro":17330,"category":17332},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[17333],{"metadata":17334,"sys":17337,"fields":17344},{"tags":17335,"concepts":17336},[],[],{"space":17338,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17340,"publishedVersion":358,"revision":62,"contentType":17342,"locale":29},{"sys":17339},{"type":12,"linkType":13,"id":14},{"sys":17341},{"id":21,"type":12,"linkType":22},{"sys":17343},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17345,"metaTitle":368,"metaDescription":369,"mainTitle":17346,"subtitle":387,"heroImage":17361,"ctaButton":410,"ctaLink":411},[367],{"data":17347,"content":17348,"nodeType":74},{},[17349,17355],{"data":17350,"content":17351,"nodeType":78},{},[17352],{"data":17353,"marks":17354,"value":379,"nodeType":82},{},[],{"data":17356,"content":17357,"nodeType":87},{},[17358],{"data":17359,"marks":17360,"value":386,"nodeType":82},{},[],{"metadata":17362,"sys":17365,"fields":17370},{"tags":17363,"concepts":17364},[],[],{"space":17366,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17368,"publishedVersion":62,"revision":44,"locale":29},{"sys":17367},{"type":12,"linkType":13,"id":14},{"sys":17369},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17371},{"url":402,"details":17372,"fileName":408,"contentType":409},{"size":404,"image":17373},{"width":406,"height":407},{"sys":17375,"fields":17378},{"id":17376,"createdAt":17377},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":17379,"slug":17380,"articleIntro":17379,"category":17381},"Compte 508 - Obligations","compte-508-obligations",[17382],{"metadata":17383,"sys":17386,"fields":17393},{"tags":17384,"concepts":17385},[],[],{"space":17387,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17389,"publishedVersion":358,"revision":62,"contentType":17391,"locale":29},{"sys":17388},{"type":12,"linkType":13,"id":14},{"sys":17390},{"id":21,"type":12,"linkType":22},{"sys":17392},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17394,"metaTitle":368,"metaDescription":369,"mainTitle":17395,"subtitle":387,"heroImage":17410,"ctaButton":410,"ctaLink":411},[367],{"data":17396,"content":17397,"nodeType":74},{},[17398,17404],{"data":17399,"content":17400,"nodeType":78},{},[17401],{"data":17402,"marks":17403,"value":379,"nodeType":82},{},[],{"data":17405,"content":17406,"nodeType":87},{},[17407],{"data":17408,"marks":17409,"value":386,"nodeType":82},{},[],{"metadata":17411,"sys":17414,"fields":17419},{"tags":17412,"concepts":17413},[],[],{"space":17415,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17417,"publishedVersion":62,"revision":44,"locale":29},{"sys":17416},{"type":12,"linkType":13,"id":14},{"sys":17418},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17420},{"url":402,"details":17421,"fileName":408,"contentType":409},{"size":404,"image":17422},{"width":406,"height":407},{"sys":17424,"fields":17427},{"id":17425,"createdAt":17426},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":17428,"slug":17429,"articleIntro":17428,"category":17430},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[17431],{"metadata":17432,"sys":17435,"fields":17442},{"tags":17433,"concepts":17434},[],[],{"space":17436,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17438,"publishedVersion":358,"revision":62,"contentType":17440,"locale":29},{"sys":17437},{"type":12,"linkType":13,"id":14},{"sys":17439},{"id":21,"type":12,"linkType":22},{"sys":17441},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17443,"metaTitle":368,"metaDescription":369,"mainTitle":17444,"subtitle":387,"heroImage":17459,"ctaButton":410,"ctaLink":411},[367],{"data":17445,"content":17446,"nodeType":74},{},[17447,17453],{"data":17448,"content":17449,"nodeType":78},{},[17450],{"data":17451,"marks":17452,"value":379,"nodeType":82},{},[],{"data":17454,"content":17455,"nodeType":87},{},[17456],{"data":17457,"marks":17458,"value":386,"nodeType":82},{},[],{"metadata":17460,"sys":17463,"fields":17468},{"tags":17461,"concepts":17462},[],[],{"space":17464,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17466,"publishedVersion":62,"revision":44,"locale":29},{"sys":17465},{"type":12,"linkType":13,"id":14},{"sys":17467},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17469},{"url":402,"details":17470,"fileName":408,"contentType":409},{"size":404,"image":17471},{"width":406,"height":407},{"sys":17473,"fields":17476},{"id":17474,"createdAt":17475},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":17477,"slug":17478,"articleIntro":17477,"category":17479},"Compte 6026 - Emballages","compte-6026-emballages",[17480],{"metadata":17481,"sys":17484,"fields":17491},{"tags":17482,"concepts":17483},[],[],{"space":17485,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17487,"publishedVersion":358,"revision":62,"contentType":17489,"locale":29},{"sys":17486},{"type":12,"linkType":13,"id":14},{"sys":17488},{"id":21,"type":12,"linkType":22},{"sys":17490},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17492,"metaTitle":368,"metaDescription":369,"mainTitle":17493,"subtitle":387,"heroImage":17508,"ctaButton":410,"ctaLink":411},[367],{"data":17494,"content":17495,"nodeType":74},{},[17496,17502],{"data":17497,"content":17498,"nodeType":78},{},[17499],{"data":17500,"marks":17501,"value":379,"nodeType":82},{},[],{"data":17503,"content":17504,"nodeType":87},{},[17505],{"data":17506,"marks":17507,"value":386,"nodeType":82},{},[],{"metadata":17509,"sys":17512,"fields":17517},{"tags":17510,"concepts":17511},[],[],{"space":17513,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17515,"publishedVersion":62,"revision":44,"locale":29},{"sys":17514},{"type":12,"linkType":13,"id":14},{"sys":17516},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17518},{"url":402,"details":17519,"fileName":408,"contentType":409},{"size":404,"image":17520},{"width":406,"height":407},{"sys":17522,"fields":17525},{"id":17523,"createdAt":17524},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":17526,"slug":17527,"articleIntro":17526,"category":17528},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[17529],{"metadata":17530,"sys":17533,"fields":17540},{"tags":17531,"concepts":17532},[],[],{"space":17534,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17536,"publishedVersion":358,"revision":62,"contentType":17538,"locale":29},{"sys":17535},{"type":12,"linkType":13,"id":14},{"sys":17537},{"id":21,"type":12,"linkType":22},{"sys":17539},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17541,"metaTitle":368,"metaDescription":369,"mainTitle":17542,"subtitle":387,"heroImage":17557,"ctaButton":410,"ctaLink":411},[367],{"data":17543,"content":17544,"nodeType":74},{},[17545,17551],{"data":17546,"content":17547,"nodeType":78},{},[17548],{"data":17549,"marks":17550,"value":379,"nodeType":82},{},[],{"data":17552,"content":17553,"nodeType":87},{},[17554],{"data":17555,"marks":17556,"value":386,"nodeType":82},{},[],{"metadata":17558,"sys":17561,"fields":17566},{"tags":17559,"concepts":17560},[],[],{"space":17562,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17564,"publishedVersion":62,"revision":44,"locale":29},{"sys":17563},{"type":12,"linkType":13,"id":14},{"sys":17565},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17567},{"url":402,"details":17568,"fileName":408,"contentType":409},{"size":404,"image":17569},{"width":406,"height":407},{"sys":17571,"fields":17574},{"id":17572,"createdAt":17573},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":17575,"slug":17576,"articleIntro":17575,"category":17577},"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",[17578],{"metadata":17579,"sys":17582,"fields":17589},{"tags":17580,"concepts":17581},[],[],{"space":17583,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17585,"publishedVersion":358,"revision":62,"contentType":17587,"locale":29},{"sys":17584},{"type":12,"linkType":13,"id":14},{"sys":17586},{"id":21,"type":12,"linkType":22},{"sys":17588},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17590,"metaTitle":368,"metaDescription":369,"mainTitle":17591,"subtitle":387,"heroImage":17606,"ctaButton":410,"ctaLink":411},[367],{"data":17592,"content":17593,"nodeType":74},{},[17594,17600],{"data":17595,"content":17596,"nodeType":78},{},[17597],{"data":17598,"marks":17599,"value":379,"nodeType":82},{},[],{"data":17601,"content":17602,"nodeType":87},{},[17603],{"data":17604,"marks":17605,"value":386,"nodeType":82},{},[],{"metadata":17607,"sys":17610,"fields":17615},{"tags":17608,"concepts":17609},[],[],{"space":17611,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17613,"publishedVersion":62,"revision":44,"locale":29},{"sys":17612},{"type":12,"linkType":13,"id":14},{"sys":17614},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17616},{"url":402,"details":17617,"fileName":408,"contentType":409},{"size":404,"image":17618},{"width":406,"height":407},{"sys":17620,"fields":17623},{"id":17621,"createdAt":17622},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17624,"slug":17625,"articleIntro":17624,"category":17626},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17627],{"metadata":17628,"sys":17631,"fields":17638},{"tags":17629,"concepts":17630},[],[],{"space":17632,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17634,"publishedVersion":358,"revision":62,"contentType":17636,"locale":29},{"sys":17633},{"type":12,"linkType":13,"id":14},{"sys":17635},{"id":21,"type":12,"linkType":22},{"sys":17637},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17639,"metaTitle":368,"metaDescription":369,"mainTitle":17640,"subtitle":387,"heroImage":17655,"ctaButton":410,"ctaLink":411},[367],{"data":17641,"content":17642,"nodeType":74},{},[17643,17649],{"data":17644,"content":17645,"nodeType":78},{},[17646],{"data":17647,"marks":17648,"value":379,"nodeType":82},{},[],{"data":17650,"content":17651,"nodeType":87},{},[17652],{"data":17653,"marks":17654,"value":386,"nodeType":82},{},[],{"metadata":17656,"sys":17659,"fields":17664},{"tags":17657,"concepts":17658},[],[],{"space":17660,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17662,"publishedVersion":62,"revision":44,"locale":29},{"sys":17661},{"type":12,"linkType":13,"id":14},{"sys":17663},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17665},{"url":402,"details":17666,"fileName":408,"contentType":409},{"size":404,"image":17667},{"width":406,"height":407},{"sys":17669,"fields":17672},{"id":17670,"createdAt":17671},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":17673,"slug":17674,"articleIntro":17673,"category":17675},"Compte 6156 - Maintenance","compte-6156-maintenance",[17676],{"metadata":17677,"sys":17680,"fields":17687},{"tags":17678,"concepts":17679},[],[],{"space":17681,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17683,"publishedVersion":358,"revision":62,"contentType":17685,"locale":29},{"sys":17682},{"type":12,"linkType":13,"id":14},{"sys":17684},{"id":21,"type":12,"linkType":22},{"sys":17686},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17688,"metaTitle":368,"metaDescription":369,"mainTitle":17689,"subtitle":387,"heroImage":17704,"ctaButton":410,"ctaLink":411},[367],{"data":17690,"content":17691,"nodeType":74},{},[17692,17698],{"data":17693,"content":17694,"nodeType":78},{},[17695],{"data":17696,"marks":17697,"value":379,"nodeType":82},{},[],{"data":17699,"content":17700,"nodeType":87},{},[17701],{"data":17702,"marks":17703,"value":386,"nodeType":82},{},[],{"metadata":17705,"sys":17708,"fields":17713},{"tags":17706,"concepts":17707},[],[],{"space":17709,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17711,"publishedVersion":62,"revision":44,"locale":29},{"sys":17710},{"type":12,"linkType":13,"id":14},{"sys":17712},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17714},{"url":402,"details":17715,"fileName":408,"contentType":409},{"size":404,"image":17716},{"width":406,"height":407},{"sys":17718,"fields":17721},{"id":17719,"createdAt":17720},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":17722,"slug":17723,"articleIntro":17722,"category":17724},"618 - Divers","compte-618-divers",[17725],{"metadata":17726,"sys":17729,"fields":17736},{"tags":17727,"concepts":17728},[],[],{"space":17730,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17732,"publishedVersion":358,"revision":62,"contentType":17734,"locale":29},{"sys":17731},{"type":12,"linkType":13,"id":14},{"sys":17733},{"id":21,"type":12,"linkType":22},{"sys":17735},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17737,"metaTitle":368,"metaDescription":369,"mainTitle":17738,"subtitle":387,"heroImage":17753,"ctaButton":410,"ctaLink":411},[367],{"data":17739,"content":17740,"nodeType":74},{},[17741,17747],{"data":17742,"content":17743,"nodeType":78},{},[17744],{"data":17745,"marks":17746,"value":379,"nodeType":82},{},[],{"data":17748,"content":17749,"nodeType":87},{},[17750],{"data":17751,"marks":17752,"value":386,"nodeType":82},{},[],{"metadata":17754,"sys":17757,"fields":17762},{"tags":17755,"concepts":17756},[],[],{"space":17758,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17760,"publishedVersion":62,"revision":44,"locale":29},{"sys":17759},{"type":12,"linkType":13,"id":14},{"sys":17761},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17763},{"url":402,"details":17764,"fileName":408,"contentType":409},{"size":404,"image":17765},{"width":406,"height":407},{"sys":17767,"fields":17770},{"id":17768,"createdAt":17769},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":17771,"slug":17772,"articleIntro":17771,"category":17773},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[17774],{"metadata":17775,"sys":17778,"fields":17785},{"tags":17776,"concepts":17777},[],[],{"space":17779,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17781,"publishedVersion":358,"revision":62,"contentType":17783,"locale":29},{"sys":17780},{"type":12,"linkType":13,"id":14},{"sys":17782},{"id":21,"type":12,"linkType":22},{"sys":17784},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17786,"metaTitle":368,"metaDescription":369,"mainTitle":17787,"subtitle":387,"heroImage":17802,"ctaButton":410,"ctaLink":411},[367],{"data":17788,"content":17789,"nodeType":74},{},[17790,17796],{"data":17791,"content":17792,"nodeType":78},{},[17793],{"data":17794,"marks":17795,"value":379,"nodeType":82},{},[],{"data":17797,"content":17798,"nodeType":87},{},[17799],{"data":17800,"marks":17801,"value":386,"nodeType":82},{},[],{"metadata":17803,"sys":17806,"fields":17811},{"tags":17804,"concepts":17805},[],[],{"space":17807,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17809,"publishedVersion":62,"revision":44,"locale":29},{"sys":17808},{"type":12,"linkType":13,"id":14},{"sys":17810},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17812},{"url":402,"details":17813,"fileName":408,"contentType":409},{"size":404,"image":17814},{"width":406,"height":407},{"sys":17816,"fields":17819},{"id":17817,"createdAt":17818},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":17820,"slug":17821,"articleIntro":17820,"category":17822},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[17823],{"metadata":17824,"sys":17827,"fields":17834},{"tags":17825,"concepts":17826},[],[],{"space":17828,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17830,"publishedVersion":358,"revision":62,"contentType":17832,"locale":29},{"sys":17829},{"type":12,"linkType":13,"id":14},{"sys":17831},{"id":21,"type":12,"linkType":22},{"sys":17833},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17835,"metaTitle":368,"metaDescription":369,"mainTitle":17836,"subtitle":387,"heroImage":17851,"ctaButton":410,"ctaLink":411},[367],{"data":17837,"content":17838,"nodeType":74},{},[17839,17845],{"data":17840,"content":17841,"nodeType":78},{},[17842],{"data":17843,"marks":17844,"value":379,"nodeType":82},{},[],{"data":17846,"content":17847,"nodeType":87},{},[17848],{"data":17849,"marks":17850,"value":386,"nodeType":82},{},[],{"metadata":17852,"sys":17855,"fields":17860},{"tags":17853,"concepts":17854},[],[],{"space":17856,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17858,"publishedVersion":62,"revision":44,"locale":29},{"sys":17857},{"type":12,"linkType":13,"id":14},{"sys":17859},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17861},{"url":402,"details":17862,"fileName":408,"contentType":409},{"size":404,"image":17863},{"width":406,"height":407},{"sys":17865,"fields":17868},{"id":17866,"createdAt":17867},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":17869,"slug":17870,"articleIntro":17869,"category":17871},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[17872],{"metadata":17873,"sys":17876,"fields":17883},{"tags":17874,"concepts":17875},[],[],{"space":17877,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17879,"publishedVersion":358,"revision":62,"contentType":17881,"locale":29},{"sys":17878},{"type":12,"linkType":13,"id":14},{"sys":17880},{"id":21,"type":12,"linkType":22},{"sys":17882},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17884,"metaTitle":368,"metaDescription":369,"mainTitle":17885,"subtitle":387,"heroImage":17900,"ctaButton":410,"ctaLink":411},[367],{"data":17886,"content":17887,"nodeType":74},{},[17888,17894],{"data":17889,"content":17890,"nodeType":78},{},[17891],{"data":17892,"marks":17893,"value":379,"nodeType":82},{},[],{"data":17895,"content":17896,"nodeType":87},{},[17897],{"data":17898,"marks":17899,"value":386,"nodeType":82},{},[],{"metadata":17901,"sys":17904,"fields":17909},{"tags":17902,"concepts":17903},[],[],{"space":17905,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17907,"publishedVersion":62,"revision":44,"locale":29},{"sys":17906},{"type":12,"linkType":13,"id":14},{"sys":17908},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17910},{"url":402,"details":17911,"fileName":408,"contentType":409},{"size":404,"image":17912},{"width":406,"height":407},{"sys":17914,"fields":17917},{"id":17915,"createdAt":17916},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":17918,"slug":17919,"articleIntro":17918,"category":17920},"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",[17921],{"metadata":17922,"sys":17925,"fields":17932},{"tags":17923,"concepts":17924},[],[],{"space":17926,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17928,"publishedVersion":358,"revision":62,"contentType":17930,"locale":29},{"sys":17927},{"type":12,"linkType":13,"id":14},{"sys":17929},{"id":21,"type":12,"linkType":22},{"sys":17931},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17933,"metaTitle":368,"metaDescription":369,"mainTitle":17934,"subtitle":387,"heroImage":17949,"ctaButton":410,"ctaLink":411},[367],{"data":17935,"content":17936,"nodeType":74},{},[17937,17943],{"data":17938,"content":17939,"nodeType":78},{},[17940],{"data":17941,"marks":17942,"value":379,"nodeType":82},{},[],{"data":17944,"content":17945,"nodeType":87},{},[17946],{"data":17947,"marks":17948,"value":386,"nodeType":82},{},[],{"metadata":17950,"sys":17953,"fields":17958},{"tags":17951,"concepts":17952},[],[],{"space":17954,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":17956,"publishedVersion":62,"revision":44,"locale":29},{"sys":17955},{"type":12,"linkType":13,"id":14},{"sys":17957},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":17959},{"url":402,"details":17960,"fileName":408,"contentType":409},{"size":404,"image":17961},{"width":406,"height":407},{"sys":17963,"fields":17966},{"id":17964,"createdAt":17965},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":17967,"slug":17968,"articleIntro":17967,"category":17969},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[17970],{"metadata":17971,"sys":17974,"fields":17981},{"tags":17972,"concepts":17973},[],[],{"space":17975,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":17977,"publishedVersion":358,"revision":62,"contentType":17979,"locale":29},{"sys":17976},{"type":12,"linkType":13,"id":14},{"sys":17978},{"id":21,"type":12,"linkType":22},{"sys":17980},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":17982,"metaTitle":368,"metaDescription":369,"mainTitle":17983,"subtitle":387,"heroImage":17998,"ctaButton":410,"ctaLink":411},[367],{"data":17984,"content":17985,"nodeType":74},{},[17986,17992],{"data":17987,"content":17988,"nodeType":78},{},[17989],{"data":17990,"marks":17991,"value":379,"nodeType":82},{},[],{"data":17993,"content":17994,"nodeType":87},{},[17995],{"data":17996,"marks":17997,"value":386,"nodeType":82},{},[],{"metadata":17999,"sys":18002,"fields":18007},{"tags":18000,"concepts":18001},[],[],{"space":18003,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18005,"publishedVersion":62,"revision":44,"locale":29},{"sys":18004},{"type":12,"linkType":13,"id":14},{"sys":18006},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18008},{"url":402,"details":18009,"fileName":408,"contentType":409},{"size":404,"image":18010},{"width":406,"height":407},{"sys":18012,"fields":18015},{"id":18013,"createdAt":18014},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":18016,"slug":18017,"articleIntro":18016,"category":18018},"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",[18019],{"metadata":18020,"sys":18023,"fields":18030},{"tags":18021,"concepts":18022},[],[],{"space":18024,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18026,"publishedVersion":358,"revision":62,"contentType":18028,"locale":29},{"sys":18025},{"type":12,"linkType":13,"id":14},{"sys":18027},{"id":21,"type":12,"linkType":22},{"sys":18029},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18031,"metaTitle":368,"metaDescription":369,"mainTitle":18032,"subtitle":387,"heroImage":18047,"ctaButton":410,"ctaLink":411},[367],{"data":18033,"content":18034,"nodeType":74},{},[18035,18041],{"data":18036,"content":18037,"nodeType":78},{},[18038],{"data":18039,"marks":18040,"value":379,"nodeType":82},{},[],{"data":18042,"content":18043,"nodeType":87},{},[18044],{"data":18045,"marks":18046,"value":386,"nodeType":82},{},[],{"metadata":18048,"sys":18051,"fields":18056},{"tags":18049,"concepts":18050},[],[],{"space":18052,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18054,"publishedVersion":62,"revision":44,"locale":29},{"sys":18053},{"type":12,"linkType":13,"id":14},{"sys":18055},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18057},{"url":402,"details":18058,"fileName":408,"contentType":409},{"size":404,"image":18059},{"width":406,"height":407},{"sys":18061,"fields":18064},{"id":18062,"createdAt":18063},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":18065,"slug":18066,"articleIntro":18065,"category":18067},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[18068],{"metadata":18069,"sys":18072,"fields":18079},{"tags":18070,"concepts":18071},[],[],{"space":18073,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18075,"publishedVersion":358,"revision":62,"contentType":18077,"locale":29},{"sys":18074},{"type":12,"linkType":13,"id":14},{"sys":18076},{"id":21,"type":12,"linkType":22},{"sys":18078},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18080,"metaTitle":368,"metaDescription":369,"mainTitle":18081,"subtitle":387,"heroImage":18096,"ctaButton":410,"ctaLink":411},[367],{"data":18082,"content":18083,"nodeType":74},{},[18084,18090],{"data":18085,"content":18086,"nodeType":78},{},[18087],{"data":18088,"marks":18089,"value":379,"nodeType":82},{},[],{"data":18091,"content":18092,"nodeType":87},{},[18093],{"data":18094,"marks":18095,"value":386,"nodeType":82},{},[],{"metadata":18097,"sys":18100,"fields":18105},{"tags":18098,"concepts":18099},[],[],{"space":18101,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18103,"publishedVersion":62,"revision":44,"locale":29},{"sys":18102},{"type":12,"linkType":13,"id":14},{"sys":18104},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18106},{"url":402,"details":18107,"fileName":408,"contentType":409},{"size":404,"image":18108},{"width":406,"height":407},{"sys":18110,"fields":18113},{"id":18111,"createdAt":18112},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":18114,"slug":18115,"articleIntro":18114,"category":18116},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[18117],{"metadata":18118,"sys":18121,"fields":18128},{"tags":18119,"concepts":18120},[],[],{"space":18122,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18124,"publishedVersion":358,"revision":62,"contentType":18126,"locale":29},{"sys":18123},{"type":12,"linkType":13,"id":14},{"sys":18125},{"id":21,"type":12,"linkType":22},{"sys":18127},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18129,"metaTitle":368,"metaDescription":369,"mainTitle":18130,"subtitle":387,"heroImage":18145,"ctaButton":410,"ctaLink":411},[367],{"data":18131,"content":18132,"nodeType":74},{},[18133,18139],{"data":18134,"content":18135,"nodeType":78},{},[18136],{"data":18137,"marks":18138,"value":379,"nodeType":82},{},[],{"data":18140,"content":18141,"nodeType":87},{},[18142],{"data":18143,"marks":18144,"value":386,"nodeType":82},{},[],{"metadata":18146,"sys":18149,"fields":18154},{"tags":18147,"concepts":18148},[],[],{"space":18150,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18152,"publishedVersion":62,"revision":44,"locale":29},{"sys":18151},{"type":12,"linkType":13,"id":14},{"sys":18153},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18155},{"url":402,"details":18156,"fileName":408,"contentType":409},{"size":404,"image":18157},{"width":406,"height":407},{"sys":18159,"fields":18162},{"id":18160,"createdAt":18161},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":18163,"slug":18164,"articleIntro":18163,"category":18165},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[18166],{"metadata":18167,"sys":18170,"fields":18177},{"tags":18168,"concepts":18169},[],[],{"space":18171,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18173,"publishedVersion":358,"revision":62,"contentType":18175,"locale":29},{"sys":18172},{"type":12,"linkType":13,"id":14},{"sys":18174},{"id":21,"type":12,"linkType":22},{"sys":18176},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18178,"metaTitle":368,"metaDescription":369,"mainTitle":18179,"subtitle":387,"heroImage":18194,"ctaButton":410,"ctaLink":411},[367],{"data":18180,"content":18181,"nodeType":74},{},[18182,18188],{"data":18183,"content":18184,"nodeType":78},{},[18185],{"data":18186,"marks":18187,"value":379,"nodeType":82},{},[],{"data":18189,"content":18190,"nodeType":87},{},[18191],{"data":18192,"marks":18193,"value":386,"nodeType":82},{},[],{"metadata":18195,"sys":18198,"fields":18203},{"tags":18196,"concepts":18197},[],[],{"space":18199,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18201,"publishedVersion":62,"revision":44,"locale":29},{"sys":18200},{"type":12,"linkType":13,"id":14},{"sys":18202},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18204},{"url":402,"details":18205,"fileName":408,"contentType":409},{"size":404,"image":18206},{"width":406,"height":407},{"sys":18208,"fields":18211},{"id":18209,"createdAt":18210},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":18212,"slug":18213,"articleIntro":-1,"category":18214},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[18215],{"metadata":18216,"sys":18219,"fields":18226},{"tags":18217,"concepts":18218},[],[],{"space":18220,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18222,"publishedVersion":358,"revision":62,"contentType":18224,"locale":29},{"sys":18221},{"type":12,"linkType":13,"id":14},{"sys":18223},{"id":21,"type":12,"linkType":22},{"sys":18225},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18227,"metaTitle":368,"metaDescription":369,"mainTitle":18228,"subtitle":387,"heroImage":18243,"ctaButton":410,"ctaLink":411},[367],{"data":18229,"content":18230,"nodeType":74},{},[18231,18237],{"data":18232,"content":18233,"nodeType":78},{},[18234],{"data":18235,"marks":18236,"value":379,"nodeType":82},{},[],{"data":18238,"content":18239,"nodeType":87},{},[18240],{"data":18241,"marks":18242,"value":386,"nodeType":82},{},[],{"metadata":18244,"sys":18247,"fields":18252},{"tags":18245,"concepts":18246},[],[],{"space":18248,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18250,"publishedVersion":62,"revision":44,"locale":29},{"sys":18249},{"type":12,"linkType":13,"id":14},{"sys":18251},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18253},{"url":402,"details":18254,"fileName":408,"contentType":409},{"size":404,"image":18255},{"width":406,"height":407},{"sys":18257,"fields":18260},{"id":18258,"createdAt":18259},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":18261,"slug":18262,"articleIntro":-1,"category":18263},"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",[18264],{"metadata":18265,"sys":18268,"fields":18275},{"tags":18266,"concepts":18267},[],[],{"space":18269,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18271,"publishedVersion":358,"revision":62,"contentType":18273,"locale":29},{"sys":18270},{"type":12,"linkType":13,"id":14},{"sys":18272},{"id":21,"type":12,"linkType":22},{"sys":18274},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18276,"metaTitle":368,"metaDescription":369,"mainTitle":18277,"subtitle":387,"heroImage":18292,"ctaButton":410,"ctaLink":411},[367],{"data":18278,"content":18279,"nodeType":74},{},[18280,18286],{"data":18281,"content":18282,"nodeType":78},{},[18283],{"data":18284,"marks":18285,"value":379,"nodeType":82},{},[],{"data":18287,"content":18288,"nodeType":87},{},[18289],{"data":18290,"marks":18291,"value":386,"nodeType":82},{},[],{"metadata":18293,"sys":18296,"fields":18301},{"tags":18294,"concepts":18295},[],[],{"space":18297,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18299,"publishedVersion":62,"revision":44,"locale":29},{"sys":18298},{"type":12,"linkType":13,"id":14},{"sys":18300},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18302},{"url":402,"details":18303,"fileName":408,"contentType":409},{"size":404,"image":18304},{"width":406,"height":407},{"sys":18306,"fields":18309},{"id":18307,"createdAt":18308},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":18310,"slug":18311,"articleIntro":18310,"category":18312},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[18313],{"metadata":18314,"sys":18317,"fields":18324},{"tags":18315,"concepts":18316},[],[],{"space":18318,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18320,"publishedVersion":358,"revision":62,"contentType":18322,"locale":29},{"sys":18319},{"type":12,"linkType":13,"id":14},{"sys":18321},{"id":21,"type":12,"linkType":22},{"sys":18323},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18325,"metaTitle":368,"metaDescription":369,"mainTitle":18326,"subtitle":387,"heroImage":18341,"ctaButton":410,"ctaLink":411},[367],{"data":18327,"content":18328,"nodeType":74},{},[18329,18335],{"data":18330,"content":18331,"nodeType":78},{},[18332],{"data":18333,"marks":18334,"value":379,"nodeType":82},{},[],{"data":18336,"content":18337,"nodeType":87},{},[18338],{"data":18339,"marks":18340,"value":386,"nodeType":82},{},[],{"metadata":18342,"sys":18345,"fields":18350},{"tags":18343,"concepts":18344},[],[],{"space":18346,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18348,"publishedVersion":62,"revision":44,"locale":29},{"sys":18347},{"type":12,"linkType":13,"id":14},{"sys":18349},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18351},{"url":402,"details":18352,"fileName":408,"contentType":409},{"size":404,"image":18353},{"width":406,"height":407},{"sys":18355,"fields":18358},{"id":18356,"createdAt":18357},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":18359,"slug":18360,"articleIntro":18359,"category":18361},"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",[18362],{"metadata":18363,"sys":18366,"fields":18373},{"tags":18364,"concepts":18365},[],[],{"space":18367,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18369,"publishedVersion":358,"revision":62,"contentType":18371,"locale":29},{"sys":18368},{"type":12,"linkType":13,"id":14},{"sys":18370},{"id":21,"type":12,"linkType":22},{"sys":18372},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18374,"metaTitle":368,"metaDescription":369,"mainTitle":18375,"subtitle":387,"heroImage":18390,"ctaButton":410,"ctaLink":411},[367],{"data":18376,"content":18377,"nodeType":74},{},[18378,18384],{"data":18379,"content":18380,"nodeType":78},{},[18381],{"data":18382,"marks":18383,"value":379,"nodeType":82},{},[],{"data":18385,"content":18386,"nodeType":87},{},[18387],{"data":18388,"marks":18389,"value":386,"nodeType":82},{},[],{"metadata":18391,"sys":18394,"fields":18399},{"tags":18392,"concepts":18393},[],[],{"space":18395,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18397,"publishedVersion":62,"revision":44,"locale":29},{"sys":18396},{"type":12,"linkType":13,"id":14},{"sys":18398},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18400},{"url":402,"details":18401,"fileName":408,"contentType":409},{"size":404,"image":18402},{"width":406,"height":407},{"sys":18404,"fields":18407},{"id":18405,"createdAt":18406},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":18408,"slug":18409,"articleIntro":18408,"category":18410},"6378 - Taxes diverses","compte-6378-taxes-diverses",[18411],{"metadata":18412,"sys":18415,"fields":18422},{"tags":18413,"concepts":18414},[],[],{"space":18416,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18418,"publishedVersion":358,"revision":62,"contentType":18420,"locale":29},{"sys":18417},{"type":12,"linkType":13,"id":14},{"sys":18419},{"id":21,"type":12,"linkType":22},{"sys":18421},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18423,"metaTitle":368,"metaDescription":369,"mainTitle":18424,"subtitle":387,"heroImage":18439,"ctaButton":410,"ctaLink":411},[367],{"data":18425,"content":18426,"nodeType":74},{},[18427,18433],{"data":18428,"content":18429,"nodeType":78},{},[18430],{"data":18431,"marks":18432,"value":379,"nodeType":82},{},[],{"data":18434,"content":18435,"nodeType":87},{},[18436],{"data":18437,"marks":18438,"value":386,"nodeType":82},{},[],{"metadata":18440,"sys":18443,"fields":18448},{"tags":18441,"concepts":18442},[],[],{"space":18444,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18446,"publishedVersion":62,"revision":44,"locale":29},{"sys":18445},{"type":12,"linkType":13,"id":14},{"sys":18447},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18449},{"url":402,"details":18450,"fileName":408,"contentType":409},{"size":404,"image":18451},{"width":406,"height":407},{"sys":18453,"fields":18456},{"id":18454,"createdAt":18455},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":18457,"slug":18458,"articleIntro":18457,"category":18459},"Compte 451 - Groupe","compte-451-groupe",[18460],{"metadata":18461,"sys":18464,"fields":18471},{"tags":18462,"concepts":18463},[],[],{"space":18465,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18467,"publishedVersion":358,"revision":62,"contentType":18469,"locale":29},{"sys":18466},{"type":12,"linkType":13,"id":14},{"sys":18468},{"id":21,"type":12,"linkType":22},{"sys":18470},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18472,"metaTitle":368,"metaDescription":369,"mainTitle":18473,"subtitle":387,"heroImage":18488,"ctaButton":410,"ctaLink":411},[367],{"data":18474,"content":18475,"nodeType":74},{},[18476,18482],{"data":18477,"content":18478,"nodeType":78},{},[18479],{"data":18480,"marks":18481,"value":379,"nodeType":82},{},[],{"data":18483,"content":18484,"nodeType":87},{},[18485],{"data":18486,"marks":18487,"value":386,"nodeType":82},{},[],{"metadata":18489,"sys":18492,"fields":18497},{"tags":18490,"concepts":18491},[],[],{"space":18493,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18495,"publishedVersion":62,"revision":44,"locale":29},{"sys":18494},{"type":12,"linkType":13,"id":14},{"sys":18496},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18498},{"url":402,"details":18499,"fileName":408,"contentType":409},{"size":404,"image":18500},{"width":406,"height":407},{"sys":18502,"fields":18505},{"id":18503,"createdAt":18504},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":18506,"slug":18507,"articleIntro":18506,"category":18508},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[18509],{"metadata":18510,"sys":18513,"fields":18520},{"tags":18511,"concepts":18512},[],[],{"space":18514,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18516,"publishedVersion":358,"revision":62,"contentType":18518,"locale":29},{"sys":18515},{"type":12,"linkType":13,"id":14},{"sys":18517},{"id":21,"type":12,"linkType":22},{"sys":18519},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18521,"metaTitle":368,"metaDescription":369,"mainTitle":18522,"subtitle":387,"heroImage":18537,"ctaButton":410,"ctaLink":411},[367],{"data":18523,"content":18524,"nodeType":74},{},[18525,18531],{"data":18526,"content":18527,"nodeType":78},{},[18528],{"data":18529,"marks":18530,"value":379,"nodeType":82},{},[],{"data":18532,"content":18533,"nodeType":87},{},[18534],{"data":18535,"marks":18536,"value":386,"nodeType":82},{},[],{"metadata":18538,"sys":18541,"fields":18546},{"tags":18539,"concepts":18540},[],[],{"space":18542,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18544,"publishedVersion":62,"revision":44,"locale":29},{"sys":18543},{"type":12,"linkType":13,"id":14},{"sys":18545},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18547},{"url":402,"details":18548,"fileName":408,"contentType":409},{"size":404,"image":18549},{"width":406,"height":407},{"sys":18551,"fields":18554},{"id":18552,"createdAt":18553},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":18555,"slug":18556,"articleIntro":18555,"category":18557},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[18558],{"metadata":18559,"sys":18562,"fields":18569},{"tags":18560,"concepts":18561},[],[],{"space":18563,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18565,"publishedVersion":358,"revision":62,"contentType":18567,"locale":29},{"sys":18564},{"type":12,"linkType":13,"id":14},{"sys":18566},{"id":21,"type":12,"linkType":22},{"sys":18568},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18570,"metaTitle":368,"metaDescription":369,"mainTitle":18571,"subtitle":387,"heroImage":18586,"ctaButton":410,"ctaLink":411},[367],{"data":18572,"content":18573,"nodeType":74},{},[18574,18580],{"data":18575,"content":18576,"nodeType":78},{},[18577],{"data":18578,"marks":18579,"value":379,"nodeType":82},{},[],{"data":18581,"content":18582,"nodeType":87},{},[18583],{"data":18584,"marks":18585,"value":386,"nodeType":82},{},[],{"metadata":18587,"sys":18590,"fields":18595},{"tags":18588,"concepts":18589},[],[],{"space":18591,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18593,"publishedVersion":62,"revision":44,"locale":29},{"sys":18592},{"type":12,"linkType":13,"id":14},{"sys":18594},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18596},{"url":402,"details":18597,"fileName":408,"contentType":409},{"size":404,"image":18598},{"width":406,"height":407},{"sys":18600,"fields":18603},{"id":18601,"createdAt":18602},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":18604,"slug":18605,"articleIntro":18604,"category":18606},"613 - Locations","compte-613-locations",[18607],{"metadata":18608,"sys":18611,"fields":18618},{"tags":18609,"concepts":18610},[],[],{"space":18612,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18614,"publishedVersion":358,"revision":62,"contentType":18616,"locale":29},{"sys":18613},{"type":12,"linkType":13,"id":14},{"sys":18615},{"id":21,"type":12,"linkType":22},{"sys":18617},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18619,"metaTitle":368,"metaDescription":369,"mainTitle":18620,"subtitle":387,"heroImage":18635,"ctaButton":410,"ctaLink":411},[367],{"data":18621,"content":18622,"nodeType":74},{},[18623,18629],{"data":18624,"content":18625,"nodeType":78},{},[18626],{"data":18627,"marks":18628,"value":379,"nodeType":82},{},[],{"data":18630,"content":18631,"nodeType":87},{},[18632],{"data":18633,"marks":18634,"value":386,"nodeType":82},{},[],{"metadata":18636,"sys":18639,"fields":18644},{"tags":18637,"concepts":18638},[],[],{"space":18640,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18642,"publishedVersion":62,"revision":44,"locale":29},{"sys":18641},{"type":12,"linkType":13,"id":14},{"sys":18643},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18645},{"url":402,"details":18646,"fileName":408,"contentType":409},{"size":404,"image":18647},{"width":406,"height":407},{"sys":18649,"fields":18652},{"id":18650,"createdAt":18651},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":18653,"slug":18654,"articleIntro":18653,"category":18655},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[18656],{"metadata":18657,"sys":18660,"fields":18667},{"tags":18658,"concepts":18659},[],[],{"space":18661,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18663,"publishedVersion":358,"revision":62,"contentType":18665,"locale":29},{"sys":18662},{"type":12,"linkType":13,"id":14},{"sys":18664},{"id":21,"type":12,"linkType":22},{"sys":18666},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18668,"metaTitle":368,"metaDescription":369,"mainTitle":18669,"subtitle":387,"heroImage":18684,"ctaButton":410,"ctaLink":411},[367],{"data":18670,"content":18671,"nodeType":74},{},[18672,18678],{"data":18673,"content":18674,"nodeType":78},{},[18675],{"data":18676,"marks":18677,"value":379,"nodeType":82},{},[],{"data":18679,"content":18680,"nodeType":87},{},[18681],{"data":18682,"marks":18683,"value":386,"nodeType":82},{},[],{"metadata":18685,"sys":18688,"fields":18693},{"tags":18686,"concepts":18687},[],[],{"space":18689,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18691,"publishedVersion":62,"revision":44,"locale":29},{"sys":18690},{"type":12,"linkType":13,"id":14},{"sys":18692},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18694},{"url":402,"details":18695,"fileName":408,"contentType":409},{"size":404,"image":18696},{"width":406,"height":407},{"sys":18698,"fields":18701},{"id":18699,"createdAt":18700},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":18702,"slug":18703,"articleIntro":18702,"category":18704},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[18705],{"metadata":18706,"sys":18709,"fields":18716},{"tags":18707,"concepts":18708},[],[],{"space":18710,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18712,"publishedVersion":358,"revision":62,"contentType":18714,"locale":29},{"sys":18711},{"type":12,"linkType":13,"id":14},{"sys":18713},{"id":21,"type":12,"linkType":22},{"sys":18715},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18717,"metaTitle":368,"metaDescription":369,"mainTitle":18718,"subtitle":387,"heroImage":18733,"ctaButton":410,"ctaLink":411},[367],{"data":18719,"content":18720,"nodeType":74},{},[18721,18727],{"data":18722,"content":18723,"nodeType":78},{},[18724],{"data":18725,"marks":18726,"value":379,"nodeType":82},{},[],{"data":18728,"content":18729,"nodeType":87},{},[18730],{"data":18731,"marks":18732,"value":386,"nodeType":82},{},[],{"metadata":18734,"sys":18737,"fields":18742},{"tags":18735,"concepts":18736},[],[],{"space":18738,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18740,"publishedVersion":62,"revision":44,"locale":29},{"sys":18739},{"type":12,"linkType":13,"id":14},{"sys":18741},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18743},{"url":402,"details":18744,"fileName":408,"contentType":409},{"size":404,"image":18745},{"width":406,"height":407},{"sys":18747,"fields":18750},{"id":18748,"createdAt":18749},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":18751,"slug":18752,"articleIntro":18751,"category":18753},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[18754],{"metadata":18755,"sys":18758,"fields":18765},{"tags":18756,"concepts":18757},[],[],{"space":18759,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18761,"publishedVersion":358,"revision":62,"contentType":18763,"locale":29},{"sys":18760},{"type":12,"linkType":13,"id":14},{"sys":18762},{"id":21,"type":12,"linkType":22},{"sys":18764},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18766,"metaTitle":368,"metaDescription":369,"mainTitle":18767,"subtitle":387,"heroImage":18782,"ctaButton":410,"ctaLink":411},[367],{"data":18768,"content":18769,"nodeType":74},{},[18770,18776],{"data":18771,"content":18772,"nodeType":78},{},[18773],{"data":18774,"marks":18775,"value":379,"nodeType":82},{},[],{"data":18777,"content":18778,"nodeType":87},{},[18779],{"data":18780,"marks":18781,"value":386,"nodeType":82},{},[],{"metadata":18783,"sys":18786,"fields":18791},{"tags":18784,"concepts":18785},[],[],{"space":18787,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18789,"publishedVersion":62,"revision":44,"locale":29},{"sys":18788},{"type":12,"linkType":13,"id":14},{"sys":18790},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18792},{"url":402,"details":18793,"fileName":408,"contentType":409},{"size":404,"image":18794},{"width":406,"height":407},{"sys":18796,"fields":18799},{"id":18797,"createdAt":18798},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":18800,"slug":18801,"articleIntro":18800,"category":18802},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[18803],{"metadata":18804,"sys":18807,"fields":18814},{"tags":18805,"concepts":18806},[],[],{"space":18808,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18810,"publishedVersion":358,"revision":62,"contentType":18812,"locale":29},{"sys":18809},{"type":12,"linkType":13,"id":14},{"sys":18811},{"id":21,"type":12,"linkType":22},{"sys":18813},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18815,"metaTitle":368,"metaDescription":369,"mainTitle":18816,"subtitle":387,"heroImage":18831,"ctaButton":410,"ctaLink":411},[367],{"data":18817,"content":18818,"nodeType":74},{},[18819,18825],{"data":18820,"content":18821,"nodeType":78},{},[18822],{"data":18823,"marks":18824,"value":379,"nodeType":82},{},[],{"data":18826,"content":18827,"nodeType":87},{},[18828],{"data":18829,"marks":18830,"value":386,"nodeType":82},{},[],{"metadata":18832,"sys":18835,"fields":18840},{"tags":18833,"concepts":18834},[],[],{"space":18836,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18838,"publishedVersion":62,"revision":44,"locale":29},{"sys":18837},{"type":12,"linkType":13,"id":14},{"sys":18839},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18841},{"url":402,"details":18842,"fileName":408,"contentType":409},{"size":404,"image":18843},{"width":406,"height":407},{"sys":18845,"fields":18848},{"id":18846,"createdAt":18847},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":18849,"slug":18850,"articleIntro":-1,"category":18851},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[18852],{"metadata":18853,"sys":18856,"fields":18863},{"tags":18854,"concepts":18855},[],[],{"space":18857,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18859,"publishedVersion":358,"revision":62,"contentType":18861,"locale":29},{"sys":18858},{"type":12,"linkType":13,"id":14},{"sys":18860},{"id":21,"type":12,"linkType":22},{"sys":18862},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18864,"metaTitle":368,"metaDescription":369,"mainTitle":18865,"subtitle":387,"heroImage":18880,"ctaButton":410,"ctaLink":411},[367],{"data":18866,"content":18867,"nodeType":74},{},[18868,18874],{"data":18869,"content":18870,"nodeType":78},{},[18871],{"data":18872,"marks":18873,"value":379,"nodeType":82},{},[],{"data":18875,"content":18876,"nodeType":87},{},[18877],{"data":18878,"marks":18879,"value":386,"nodeType":82},{},[],{"metadata":18881,"sys":18884,"fields":18889},{"tags":18882,"concepts":18883},[],[],{"space":18885,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18887,"publishedVersion":62,"revision":44,"locale":29},{"sys":18886},{"type":12,"linkType":13,"id":14},{"sys":18888},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18890},{"url":402,"details":18891,"fileName":408,"contentType":409},{"size":404,"image":18892},{"width":406,"height":407},{"sys":18894,"fields":18897},{"id":18895,"createdAt":18896},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":18898,"slug":18899,"articleIntro":18898,"category":18900},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[18901],{"metadata":18902,"sys":18905,"fields":18912},{"tags":18903,"concepts":18904},[],[],{"space":18906,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18908,"publishedVersion":358,"revision":62,"contentType":18910,"locale":29},{"sys":18907},{"type":12,"linkType":13,"id":14},{"sys":18909},{"id":21,"type":12,"linkType":22},{"sys":18911},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18913,"metaTitle":368,"metaDescription":369,"mainTitle":18914,"subtitle":387,"heroImage":18929,"ctaButton":410,"ctaLink":411},[367],{"data":18915,"content":18916,"nodeType":74},{},[18917,18923],{"data":18918,"content":18919,"nodeType":78},{},[18920],{"data":18921,"marks":18922,"value":379,"nodeType":82},{},[],{"data":18924,"content":18925,"nodeType":87},{},[18926],{"data":18927,"marks":18928,"value":386,"nodeType":82},{},[],{"metadata":18930,"sys":18933,"fields":18938},{"tags":18931,"concepts":18932},[],[],{"space":18934,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18936,"publishedVersion":62,"revision":44,"locale":29},{"sys":18935},{"type":12,"linkType":13,"id":14},{"sys":18937},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18939},{"url":402,"details":18940,"fileName":408,"contentType":409},{"size":404,"image":18941},{"width":406,"height":407},{"sys":18943,"fields":18946},{"id":18944,"createdAt":18945},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":18947,"slug":18948,"articleIntro":18947,"category":18949},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[18950],{"metadata":18951,"sys":18954,"fields":18961},{"tags":18952,"concepts":18953},[],[],{"space":18955,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":18957,"publishedVersion":358,"revision":62,"contentType":18959,"locale":29},{"sys":18956},{"type":12,"linkType":13,"id":14},{"sys":18958},{"id":21,"type":12,"linkType":22},{"sys":18960},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":18962,"metaTitle":368,"metaDescription":369,"mainTitle":18963,"subtitle":387,"heroImage":18978,"ctaButton":410,"ctaLink":411},[367],{"data":18964,"content":18965,"nodeType":74},{},[18966,18972],{"data":18967,"content":18968,"nodeType":78},{},[18969],{"data":18970,"marks":18971,"value":379,"nodeType":82},{},[],{"data":18973,"content":18974,"nodeType":87},{},[18975],{"data":18976,"marks":18977,"value":386,"nodeType":82},{},[],{"metadata":18979,"sys":18982,"fields":18987},{"tags":18980,"concepts":18981},[],[],{"space":18983,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":18985,"publishedVersion":62,"revision":44,"locale":29},{"sys":18984},{"type":12,"linkType":13,"id":14},{"sys":18986},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":18988},{"url":402,"details":18989,"fileName":408,"contentType":409},{"size":404,"image":18990},{"width":406,"height":407},{"sys":18992,"fields":18995},{"id":18993,"createdAt":18994},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":18996,"slug":18997,"articleIntro":18996,"category":18998},"68174 - Créances","compte-68174-creances",[18999],{"metadata":19000,"sys":19003,"fields":19010},{"tags":19001,"concepts":19002},[],[],{"space":19004,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19006,"publishedVersion":358,"revision":62,"contentType":19008,"locale":29},{"sys":19005},{"type":12,"linkType":13,"id":14},{"sys":19007},{"id":21,"type":12,"linkType":22},{"sys":19009},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19011,"metaTitle":368,"metaDescription":369,"mainTitle":19012,"subtitle":387,"heroImage":19027,"ctaButton":410,"ctaLink":411},[367],{"data":19013,"content":19014,"nodeType":74},{},[19015,19021],{"data":19016,"content":19017,"nodeType":78},{},[19018],{"data":19019,"marks":19020,"value":379,"nodeType":82},{},[],{"data":19022,"content":19023,"nodeType":87},{},[19024],{"data":19025,"marks":19026,"value":386,"nodeType":82},{},[],{"metadata":19028,"sys":19031,"fields":19036},{"tags":19029,"concepts":19030},[],[],{"space":19032,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19034,"publishedVersion":62,"revision":44,"locale":29},{"sys":19033},{"type":12,"linkType":13,"id":14},{"sys":19035},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19037},{"url":402,"details":19038,"fileName":408,"contentType":409},{"size":404,"image":19039},{"width":406,"height":407},{"sys":19041,"fields":19044},{"id":19042,"createdAt":19043},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":19045,"slug":19046,"articleIntro":19045,"category":19047},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[19048],{"metadata":19049,"sys":19052,"fields":19059},{"tags":19050,"concepts":19051},[],[],{"space":19053,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19055,"publishedVersion":358,"revision":62,"contentType":19057,"locale":29},{"sys":19054},{"type":12,"linkType":13,"id":14},{"sys":19056},{"id":21,"type":12,"linkType":22},{"sys":19058},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19060,"metaTitle":368,"metaDescription":369,"mainTitle":19061,"subtitle":387,"heroImage":19076,"ctaButton":410,"ctaLink":411},[367],{"data":19062,"content":19063,"nodeType":74},{},[19064,19070],{"data":19065,"content":19066,"nodeType":78},{},[19067],{"data":19068,"marks":19069,"value":379,"nodeType":82},{},[],{"data":19071,"content":19072,"nodeType":87},{},[19073],{"data":19074,"marks":19075,"value":386,"nodeType":82},{},[],{"metadata":19077,"sys":19080,"fields":19085},{"tags":19078,"concepts":19079},[],[],{"space":19081,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19083,"publishedVersion":62,"revision":44,"locale":29},{"sys":19082},{"type":12,"linkType":13,"id":14},{"sys":19084},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19086},{"url":402,"details":19087,"fileName":408,"contentType":409},{"size":404,"image":19088},{"width":406,"height":407},{"sys":19090,"fields":19093},{"id":19091,"createdAt":19092},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":19094,"slug":19095,"articleIntro":19094,"category":19096},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[19097],{"metadata":19098,"sys":19101,"fields":19108},{"tags":19099,"concepts":19100},[],[],{"space":19102,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19104,"publishedVersion":358,"revision":62,"contentType":19106,"locale":29},{"sys":19103},{"type":12,"linkType":13,"id":14},{"sys":19105},{"id":21,"type":12,"linkType":22},{"sys":19107},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19109,"metaTitle":368,"metaDescription":369,"mainTitle":19110,"subtitle":387,"heroImage":19125,"ctaButton":410,"ctaLink":411},[367],{"data":19111,"content":19112,"nodeType":74},{},[19113,19119],{"data":19114,"content":19115,"nodeType":78},{},[19116],{"data":19117,"marks":19118,"value":379,"nodeType":82},{},[],{"data":19120,"content":19121,"nodeType":87},{},[19122],{"data":19123,"marks":19124,"value":386,"nodeType":82},{},[],{"metadata":19126,"sys":19129,"fields":19134},{"tags":19127,"concepts":19128},[],[],{"space":19130,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19132,"publishedVersion":62,"revision":44,"locale":29},{"sys":19131},{"type":12,"linkType":13,"id":14},{"sys":19133},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19135},{"url":402,"details":19136,"fileName":408,"contentType":409},{"size":404,"image":19137},{"width":406,"height":407},{"sys":19139,"fields":19142},{"id":19140,"createdAt":19141},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":19143,"slug":19144,"articleIntro":19143,"category":19145},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[19146],{"metadata":19147,"sys":19150,"fields":19157},{"tags":19148,"concepts":19149},[],[],{"space":19151,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19153,"publishedVersion":358,"revision":62,"contentType":19155,"locale":29},{"sys":19152},{"type":12,"linkType":13,"id":14},{"sys":19154},{"id":21,"type":12,"linkType":22},{"sys":19156},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19158,"metaTitle":368,"metaDescription":369,"mainTitle":19159,"subtitle":387,"heroImage":19174,"ctaButton":410,"ctaLink":411},[367],{"data":19160,"content":19161,"nodeType":74},{},[19162,19168],{"data":19163,"content":19164,"nodeType":78},{},[19165],{"data":19166,"marks":19167,"value":379,"nodeType":82},{},[],{"data":19169,"content":19170,"nodeType":87},{},[19171],{"data":19172,"marks":19173,"value":386,"nodeType":82},{},[],{"metadata":19175,"sys":19178,"fields":19183},{"tags":19176,"concepts":19177},[],[],{"space":19179,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19181,"publishedVersion":62,"revision":44,"locale":29},{"sys":19180},{"type":12,"linkType":13,"id":14},{"sys":19182},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19184},{"url":402,"details":19185,"fileName":408,"contentType":409},{"size":404,"image":19186},{"width":406,"height":407},{"sys":19188,"fields":19191},{"id":19189,"createdAt":19190},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":19192,"slug":19193,"articleIntro":19192,"category":19194},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[19195],{"metadata":19196,"sys":19199,"fields":19206},{"tags":19197,"concepts":19198},[],[],{"space":19200,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19202,"publishedVersion":358,"revision":62,"contentType":19204,"locale":29},{"sys":19201},{"type":12,"linkType":13,"id":14},{"sys":19203},{"id":21,"type":12,"linkType":22},{"sys":19205},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19207,"metaTitle":368,"metaDescription":369,"mainTitle":19208,"subtitle":387,"heroImage":19223,"ctaButton":410,"ctaLink":411},[367],{"data":19209,"content":19210,"nodeType":74},{},[19211,19217],{"data":19212,"content":19213,"nodeType":78},{},[19214],{"data":19215,"marks":19216,"value":379,"nodeType":82},{},[],{"data":19218,"content":19219,"nodeType":87},{},[19220],{"data":19221,"marks":19222,"value":386,"nodeType":82},{},[],{"metadata":19224,"sys":19227,"fields":19232},{"tags":19225,"concepts":19226},[],[],{"space":19228,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19230,"publishedVersion":62,"revision":44,"locale":29},{"sys":19229},{"type":12,"linkType":13,"id":14},{"sys":19231},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19233},{"url":402,"details":19234,"fileName":408,"contentType":409},{"size":404,"image":19235},{"width":406,"height":407},{"sys":19237,"fields":19240},{"id":19238,"createdAt":19239},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":19241,"slug":19242,"articleIntro":19241,"category":19243},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[19244],{"metadata":19245,"sys":19248,"fields":19255},{"tags":19246,"concepts":19247},[],[],{"space":19249,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19251,"publishedVersion":358,"revision":62,"contentType":19253,"locale":29},{"sys":19250},{"type":12,"linkType":13,"id":14},{"sys":19252},{"id":21,"type":12,"linkType":22},{"sys":19254},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19256,"metaTitle":368,"metaDescription":369,"mainTitle":19257,"subtitle":387,"heroImage":19272,"ctaButton":410,"ctaLink":411},[367],{"data":19258,"content":19259,"nodeType":74},{},[19260,19266],{"data":19261,"content":19262,"nodeType":78},{},[19263],{"data":19264,"marks":19265,"value":379,"nodeType":82},{},[],{"data":19267,"content":19268,"nodeType":87},{},[19269],{"data":19270,"marks":19271,"value":386,"nodeType":82},{},[],{"metadata":19273,"sys":19276,"fields":19281},{"tags":19274,"concepts":19275},[],[],{"space":19277,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19279,"publishedVersion":62,"revision":44,"locale":29},{"sys":19278},{"type":12,"linkType":13,"id":14},{"sys":19280},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19282},{"url":402,"details":19283,"fileName":408,"contentType":409},{"size":404,"image":19284},{"width":406,"height":407},{"sys":19286,"fields":19289},{"id":19287,"createdAt":19288},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":19290,"slug":19291,"articleIntro":19290,"category":19292},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[19293],{"metadata":19294,"sys":19297,"fields":19304},{"tags":19295,"concepts":19296},[],[],{"space":19298,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19300,"publishedVersion":358,"revision":62,"contentType":19302,"locale":29},{"sys":19299},{"type":12,"linkType":13,"id":14},{"sys":19301},{"id":21,"type":12,"linkType":22},{"sys":19303},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19305,"metaTitle":368,"metaDescription":369,"mainTitle":19306,"subtitle":387,"heroImage":19321,"ctaButton":410,"ctaLink":411},[367],{"data":19307,"content":19308,"nodeType":74},{},[19309,19315],{"data":19310,"content":19311,"nodeType":78},{},[19312],{"data":19313,"marks":19314,"value":379,"nodeType":82},{},[],{"data":19316,"content":19317,"nodeType":87},{},[19318],{"data":19319,"marks":19320,"value":386,"nodeType":82},{},[],{"metadata":19322,"sys":19325,"fields":19330},{"tags":19323,"concepts":19324},[],[],{"space":19326,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19328,"publishedVersion":62,"revision":44,"locale":29},{"sys":19327},{"type":12,"linkType":13,"id":14},{"sys":19329},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19331},{"url":402,"details":19332,"fileName":408,"contentType":409},{"size":404,"image":19333},{"width":406,"height":407},{"sys":19335,"fields":19338},{"id":19336,"createdAt":19337},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":19339,"slug":19340,"articleIntro":19339,"category":19341},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[19342],{"metadata":19343,"sys":19346,"fields":19353},{"tags":19344,"concepts":19345},[],[],{"space":19347,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19349,"publishedVersion":358,"revision":62,"contentType":19351,"locale":29},{"sys":19348},{"type":12,"linkType":13,"id":14},{"sys":19350},{"id":21,"type":12,"linkType":22},{"sys":19352},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19354,"metaTitle":368,"metaDescription":369,"mainTitle":19355,"subtitle":387,"heroImage":19370,"ctaButton":410,"ctaLink":411},[367],{"data":19356,"content":19357,"nodeType":74},{},[19358,19364],{"data":19359,"content":19360,"nodeType":78},{},[19361],{"data":19362,"marks":19363,"value":379,"nodeType":82},{},[],{"data":19365,"content":19366,"nodeType":87},{},[19367],{"data":19368,"marks":19369,"value":386,"nodeType":82},{},[],{"metadata":19371,"sys":19374,"fields":19379},{"tags":19372,"concepts":19373},[],[],{"space":19375,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19377,"publishedVersion":62,"revision":44,"locale":29},{"sys":19376},{"type":12,"linkType":13,"id":14},{"sys":19378},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19380},{"url":402,"details":19381,"fileName":408,"contentType":409},{"size":404,"image":19382},{"width":406,"height":407},{"sys":19384,"fields":19387},{"id":19385,"createdAt":19386},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":19388,"slug":19389,"articleIntro":19388,"category":19390},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[19391],{"metadata":19392,"sys":19395,"fields":19402},{"tags":19393,"concepts":19394},[],[],{"space":19396,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19398,"publishedVersion":358,"revision":62,"contentType":19400,"locale":29},{"sys":19397},{"type":12,"linkType":13,"id":14},{"sys":19399},{"id":21,"type":12,"linkType":22},{"sys":19401},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19403,"metaTitle":368,"metaDescription":369,"mainTitle":19404,"subtitle":387,"heroImage":19419,"ctaButton":410,"ctaLink":411},[367],{"data":19405,"content":19406,"nodeType":74},{},[19407,19413],{"data":19408,"content":19409,"nodeType":78},{},[19410],{"data":19411,"marks":19412,"value":379,"nodeType":82},{},[],{"data":19414,"content":19415,"nodeType":87},{},[19416],{"data":19417,"marks":19418,"value":386,"nodeType":82},{},[],{"metadata":19420,"sys":19423,"fields":19428},{"tags":19421,"concepts":19422},[],[],{"space":19424,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19426,"publishedVersion":62,"revision":44,"locale":29},{"sys":19425},{"type":12,"linkType":13,"id":14},{"sys":19427},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19429},{"url":402,"details":19430,"fileName":408,"contentType":409},{"size":404,"image":19431},{"width":406,"height":407},{"sys":19433,"fields":19436},{"id":19434,"createdAt":19435},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":19437,"slug":19438,"articleIntro":19437,"category":19439},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[19440],{"metadata":19441,"sys":19444,"fields":19451},{"tags":19442,"concepts":19443},[],[],{"space":19445,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19447,"publishedVersion":358,"revision":62,"contentType":19449,"locale":29},{"sys":19446},{"type":12,"linkType":13,"id":14},{"sys":19448},{"id":21,"type":12,"linkType":22},{"sys":19450},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19452,"metaTitle":368,"metaDescription":369,"mainTitle":19453,"subtitle":387,"heroImage":19468,"ctaButton":410,"ctaLink":411},[367],{"data":19454,"content":19455,"nodeType":74},{},[19456,19462],{"data":19457,"content":19458,"nodeType":78},{},[19459],{"data":19460,"marks":19461,"value":379,"nodeType":82},{},[],{"data":19463,"content":19464,"nodeType":87},{},[19465],{"data":19466,"marks":19467,"value":386,"nodeType":82},{},[],{"metadata":19469,"sys":19472,"fields":19477},{"tags":19470,"concepts":19471},[],[],{"space":19473,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19475,"publishedVersion":62,"revision":44,"locale":29},{"sys":19474},{"type":12,"linkType":13,"id":14},{"sys":19476},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19478},{"url":402,"details":19479,"fileName":408,"contentType":409},{"size":404,"image":19480},{"width":406,"height":407},{"sys":19482,"fields":19485},{"id":19483,"createdAt":19484},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":19486,"slug":19487,"articleIntro":19486,"category":19488},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[19489],{"metadata":19490,"sys":19493,"fields":19500},{"tags":19491,"concepts":19492},[],[],{"space":19494,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19496,"publishedVersion":358,"revision":62,"contentType":19498,"locale":29},{"sys":19495},{"type":12,"linkType":13,"id":14},{"sys":19497},{"id":21,"type":12,"linkType":22},{"sys":19499},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19501,"metaTitle":368,"metaDescription":369,"mainTitle":19502,"subtitle":387,"heroImage":19517,"ctaButton":410,"ctaLink":411},[367],{"data":19503,"content":19504,"nodeType":74},{},[19505,19511],{"data":19506,"content":19507,"nodeType":78},{},[19508],{"data":19509,"marks":19510,"value":379,"nodeType":82},{},[],{"data":19512,"content":19513,"nodeType":87},{},[19514],{"data":19515,"marks":19516,"value":386,"nodeType":82},{},[],{"metadata":19518,"sys":19521,"fields":19526},{"tags":19519,"concepts":19520},[],[],{"space":19522,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19524,"publishedVersion":62,"revision":44,"locale":29},{"sys":19523},{"type":12,"linkType":13,"id":14},{"sys":19525},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19527},{"url":402,"details":19528,"fileName":408,"contentType":409},{"size":404,"image":19529},{"width":406,"height":407},{"sys":19531,"fields":19534},{"id":19532,"createdAt":19533},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":19535,"slug":19536,"articleIntro":19535,"category":19537},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[19538],{"metadata":19539,"sys":19542,"fields":19549},{"tags":19540,"concepts":19541},[],[],{"space":19543,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19545,"publishedVersion":358,"revision":62,"contentType":19547,"locale":29},{"sys":19544},{"type":12,"linkType":13,"id":14},{"sys":19546},{"id":21,"type":12,"linkType":22},{"sys":19548},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19550,"metaTitle":368,"metaDescription":369,"mainTitle":19551,"subtitle":387,"heroImage":19566,"ctaButton":410,"ctaLink":411},[367],{"data":19552,"content":19553,"nodeType":74},{},[19554,19560],{"data":19555,"content":19556,"nodeType":78},{},[19557],{"data":19558,"marks":19559,"value":379,"nodeType":82},{},[],{"data":19561,"content":19562,"nodeType":87},{},[19563],{"data":19564,"marks":19565,"value":386,"nodeType":82},{},[],{"metadata":19567,"sys":19570,"fields":19575},{"tags":19568,"concepts":19569},[],[],{"space":19571,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19573,"publishedVersion":62,"revision":44,"locale":29},{"sys":19572},{"type":12,"linkType":13,"id":14},{"sys":19574},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19576},{"url":402,"details":19577,"fileName":408,"contentType":409},{"size":404,"image":19578},{"width":406,"height":407},{"sys":19580,"fields":19583},{"id":19581,"createdAt":19582},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":19584,"slug":19585,"articleIntro":19586,"category":19587},"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. ",[19588],{"metadata":19589,"sys":19592,"fields":19599},{"tags":19590,"concepts":19591},[],[],{"space":19593,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19595,"publishedVersion":358,"revision":62,"contentType":19597,"locale":29},{"sys":19594},{"type":12,"linkType":13,"id":14},{"sys":19596},{"id":21,"type":12,"linkType":22},{"sys":19598},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19600,"metaTitle":368,"metaDescription":369,"mainTitle":19601,"subtitle":387,"heroImage":19616,"ctaButton":410,"ctaLink":411},[367],{"data":19602,"content":19603,"nodeType":74},{},[19604,19610],{"data":19605,"content":19606,"nodeType":78},{},[19607],{"data":19608,"marks":19609,"value":379,"nodeType":82},{},[],{"data":19611,"content":19612,"nodeType":87},{},[19613],{"data":19614,"marks":19615,"value":386,"nodeType":82},{},[],{"metadata":19617,"sys":19620,"fields":19625},{"tags":19618,"concepts":19619},[],[],{"space":19621,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19623,"publishedVersion":62,"revision":44,"locale":29},{"sys":19622},{"type":12,"linkType":13,"id":14},{"sys":19624},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19626},{"url":402,"details":19627,"fileName":408,"contentType":409},{"size":404,"image":19628},{"width":406,"height":407},{"sys":19630,"fields":19633},{"id":19631,"createdAt":19632},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":19634,"slug":19635,"articleIntro":19634,"category":19636},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[19637],{"metadata":19638,"sys":19641,"fields":19648},{"tags":19639,"concepts":19640},[],[],{"space":19642,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19644,"publishedVersion":358,"revision":62,"contentType":19646,"locale":29},{"sys":19643},{"type":12,"linkType":13,"id":14},{"sys":19645},{"id":21,"type":12,"linkType":22},{"sys":19647},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19649,"metaTitle":368,"metaDescription":369,"mainTitle":19650,"subtitle":387,"heroImage":19665,"ctaButton":410,"ctaLink":411},[367],{"data":19651,"content":19652,"nodeType":74},{},[19653,19659],{"data":19654,"content":19655,"nodeType":78},{},[19656],{"data":19657,"marks":19658,"value":379,"nodeType":82},{},[],{"data":19660,"content":19661,"nodeType":87},{},[19662],{"data":19663,"marks":19664,"value":386,"nodeType":82},{},[],{"metadata":19666,"sys":19669,"fields":19674},{"tags":19667,"concepts":19668},[],[],{"space":19670,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19672,"publishedVersion":62,"revision":44,"locale":29},{"sys":19671},{"type":12,"linkType":13,"id":14},{"sys":19673},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19675},{"url":402,"details":19676,"fileName":408,"contentType":409},{"size":404,"image":19677},{"width":406,"height":407},{"sys":19679,"fields":19682},{"id":19680,"createdAt":19681},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":19683,"slug":19684,"articleIntro":19683,"category":19685},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[19686],{"metadata":19687,"sys":19690,"fields":19697},{"tags":19688,"concepts":19689},[],[],{"space":19691,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19693,"publishedVersion":358,"revision":62,"contentType":19695,"locale":29},{"sys":19692},{"type":12,"linkType":13,"id":14},{"sys":19694},{"id":21,"type":12,"linkType":22},{"sys":19696},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19698,"metaTitle":368,"metaDescription":369,"mainTitle":19699,"subtitle":387,"heroImage":19714,"ctaButton":410,"ctaLink":411},[367],{"data":19700,"content":19701,"nodeType":74},{},[19702,19708],{"data":19703,"content":19704,"nodeType":78},{},[19705],{"data":19706,"marks":19707,"value":379,"nodeType":82},{},[],{"data":19709,"content":19710,"nodeType":87},{},[19711],{"data":19712,"marks":19713,"value":386,"nodeType":82},{},[],{"metadata":19715,"sys":19718,"fields":19723},{"tags":19716,"concepts":19717},[],[],{"space":19719,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19721,"publishedVersion":62,"revision":44,"locale":29},{"sys":19720},{"type":12,"linkType":13,"id":14},{"sys":19722},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19724},{"url":402,"details":19725,"fileName":408,"contentType":409},{"size":404,"image":19726},{"width":406,"height":407},{"sys":19728,"fields":19731},{"id":19729,"createdAt":19730},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":19732,"slug":19733,"articleIntro":19732,"category":19734},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[19735],{"metadata":19736,"sys":19739,"fields":19746},{"tags":19737,"concepts":19738},[],[],{"space":19740,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19742,"publishedVersion":358,"revision":62,"contentType":19744,"locale":29},{"sys":19741},{"type":12,"linkType":13,"id":14},{"sys":19743},{"id":21,"type":12,"linkType":22},{"sys":19745},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19747,"metaTitle":368,"metaDescription":369,"mainTitle":19748,"subtitle":387,"heroImage":19763,"ctaButton":410,"ctaLink":411},[367],{"data":19749,"content":19750,"nodeType":74},{},[19751,19757],{"data":19752,"content":19753,"nodeType":78},{},[19754],{"data":19755,"marks":19756,"value":379,"nodeType":82},{},[],{"data":19758,"content":19759,"nodeType":87},{},[19760],{"data":19761,"marks":19762,"value":386,"nodeType":82},{},[],{"metadata":19764,"sys":19767,"fields":19772},{"tags":19765,"concepts":19766},[],[],{"space":19768,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19770,"publishedVersion":62,"revision":44,"locale":29},{"sys":19769},{"type":12,"linkType":13,"id":14},{"sys":19771},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19773},{"url":402,"details":19774,"fileName":408,"contentType":409},{"size":404,"image":19775},{"width":406,"height":407},{"sys":19777,"fields":19780},{"id":19778,"createdAt":19779},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":19781,"slug":19782,"articleIntro":19781,"category":19783},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[19784],{"metadata":19785,"sys":19788,"fields":19795},{"tags":19786,"concepts":19787},[],[],{"space":19789,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19791,"publishedVersion":358,"revision":62,"contentType":19793,"locale":29},{"sys":19790},{"type":12,"linkType":13,"id":14},{"sys":19792},{"id":21,"type":12,"linkType":22},{"sys":19794},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19796,"metaTitle":368,"metaDescription":369,"mainTitle":19797,"subtitle":387,"heroImage":19812,"ctaButton":410,"ctaLink":411},[367],{"data":19798,"content":19799,"nodeType":74},{},[19800,19806],{"data":19801,"content":19802,"nodeType":78},{},[19803],{"data":19804,"marks":19805,"value":379,"nodeType":82},{},[],{"data":19807,"content":19808,"nodeType":87},{},[19809],{"data":19810,"marks":19811,"value":386,"nodeType":82},{},[],{"metadata":19813,"sys":19816,"fields":19821},{"tags":19814,"concepts":19815},[],[],{"space":19817,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19819,"publishedVersion":62,"revision":44,"locale":29},{"sys":19818},{"type":12,"linkType":13,"id":14},{"sys":19820},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19822},{"url":402,"details":19823,"fileName":408,"contentType":409},{"size":404,"image":19824},{"width":406,"height":407},{"sys":19826,"fields":19829},{"id":19827,"createdAt":19828},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":19830,"slug":19831,"articleIntro":-1,"category":19832},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[19833],{"metadata":19834,"sys":19837,"fields":19844},{"tags":19835,"concepts":19836},[],[],{"space":19838,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19840,"publishedVersion":358,"revision":62,"contentType":19842,"locale":29},{"sys":19839},{"type":12,"linkType":13,"id":14},{"sys":19841},{"id":21,"type":12,"linkType":22},{"sys":19843},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19845,"metaTitle":368,"metaDescription":369,"mainTitle":19846,"subtitle":387,"heroImage":19861,"ctaButton":410,"ctaLink":411},[367],{"data":19847,"content":19848,"nodeType":74},{},[19849,19855],{"data":19850,"content":19851,"nodeType":78},{},[19852],{"data":19853,"marks":19854,"value":379,"nodeType":82},{},[],{"data":19856,"content":19857,"nodeType":87},{},[19858],{"data":19859,"marks":19860,"value":386,"nodeType":82},{},[],{"metadata":19862,"sys":19865,"fields":19870},{"tags":19863,"concepts":19864},[],[],{"space":19866,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19868,"publishedVersion":62,"revision":44,"locale":29},{"sys":19867},{"type":12,"linkType":13,"id":14},{"sys":19869},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19871},{"url":402,"details":19872,"fileName":408,"contentType":409},{"size":404,"image":19873},{"width":406,"height":407},{"sys":19875,"fields":19878},{"id":19876,"createdAt":19877},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":19879,"slug":19880,"articleIntro":19879,"category":19881},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[19882],{"metadata":19883,"sys":19886,"fields":19893},{"tags":19884,"concepts":19885},[],[],{"space":19887,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19889,"publishedVersion":358,"revision":62,"contentType":19891,"locale":29},{"sys":19888},{"type":12,"linkType":13,"id":14},{"sys":19890},{"id":21,"type":12,"linkType":22},{"sys":19892},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19894,"metaTitle":368,"metaDescription":369,"mainTitle":19895,"subtitle":387,"heroImage":19910,"ctaButton":410,"ctaLink":411},[367],{"data":19896,"content":19897,"nodeType":74},{},[19898,19904],{"data":19899,"content":19900,"nodeType":78},{},[19901],{"data":19902,"marks":19903,"value":379,"nodeType":82},{},[],{"data":19905,"content":19906,"nodeType":87},{},[19907],{"data":19908,"marks":19909,"value":386,"nodeType":82},{},[],{"metadata":19911,"sys":19914,"fields":19919},{"tags":19912,"concepts":19913},[],[],{"space":19915,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19917,"publishedVersion":62,"revision":44,"locale":29},{"sys":19916},{"type":12,"linkType":13,"id":14},{"sys":19918},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19920},{"url":402,"details":19921,"fileName":408,"contentType":409},{"size":404,"image":19922},{"width":406,"height":407},{"sys":19924,"fields":19927},{"id":19925,"createdAt":19926},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":19928,"slug":19929,"articleIntro":19928,"category":19930},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[19931],{"metadata":19932,"sys":19935,"fields":19942},{"tags":19933,"concepts":19934},[],[],{"space":19936,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19938,"publishedVersion":358,"revision":62,"contentType":19940,"locale":29},{"sys":19937},{"type":12,"linkType":13,"id":14},{"sys":19939},{"id":21,"type":12,"linkType":22},{"sys":19941},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19943,"metaTitle":368,"metaDescription":369,"mainTitle":19944,"subtitle":387,"heroImage":19959,"ctaButton":410,"ctaLink":411},[367],{"data":19945,"content":19946,"nodeType":74},{},[19947,19953],{"data":19948,"content":19949,"nodeType":78},{},[19950],{"data":19951,"marks":19952,"value":379,"nodeType":82},{},[],{"data":19954,"content":19955,"nodeType":87},{},[19956],{"data":19957,"marks":19958,"value":386,"nodeType":82},{},[],{"metadata":19960,"sys":19963,"fields":19968},{"tags":19961,"concepts":19962},[],[],{"space":19964,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":19966,"publishedVersion":62,"revision":44,"locale":29},{"sys":19965},{"type":12,"linkType":13,"id":14},{"sys":19967},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":19969},{"url":402,"details":19970,"fileName":408,"contentType":409},{"size":404,"image":19971},{"width":406,"height":407},{"sys":19973,"fields":19976},{"id":19974,"createdAt":19975},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":19977,"slug":19978,"articleIntro":19977,"category":19979},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[19980],{"metadata":19981,"sys":19984,"fields":19991},{"tags":19982,"concepts":19983},[],[],{"space":19985,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":19987,"publishedVersion":358,"revision":62,"contentType":19989,"locale":29},{"sys":19986},{"type":12,"linkType":13,"id":14},{"sys":19988},{"id":21,"type":12,"linkType":22},{"sys":19990},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":19992,"metaTitle":368,"metaDescription":369,"mainTitle":19993,"subtitle":387,"heroImage":20008,"ctaButton":410,"ctaLink":411},[367],{"data":19994,"content":19995,"nodeType":74},{},[19996,20002],{"data":19997,"content":19998,"nodeType":78},{},[19999],{"data":20000,"marks":20001,"value":379,"nodeType":82},{},[],{"data":20003,"content":20004,"nodeType":87},{},[20005],{"data":20006,"marks":20007,"value":386,"nodeType":82},{},[],{"metadata":20009,"sys":20012,"fields":20017},{"tags":20010,"concepts":20011},[],[],{"space":20013,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20015,"publishedVersion":62,"revision":44,"locale":29},{"sys":20014},{"type":12,"linkType":13,"id":14},{"sys":20016},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20018},{"url":402,"details":20019,"fileName":408,"contentType":409},{"size":404,"image":20020},{"width":406,"height":407},{"sys":20022,"fields":20025},{"id":20023,"createdAt":20024},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":20026,"slug":20027,"articleIntro":20026,"category":20028},"331 - Produits en cours","compte-331-produits-en-cours",[20029],{"metadata":20030,"sys":20033,"fields":20040},{"tags":20031,"concepts":20032},[],[],{"space":20034,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20036,"publishedVersion":358,"revision":62,"contentType":20038,"locale":29},{"sys":20035},{"type":12,"linkType":13,"id":14},{"sys":20037},{"id":21,"type":12,"linkType":22},{"sys":20039},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20041,"metaTitle":368,"metaDescription":369,"mainTitle":20042,"subtitle":387,"heroImage":20057,"ctaButton":410,"ctaLink":411},[367],{"data":20043,"content":20044,"nodeType":74},{},[20045,20051],{"data":20046,"content":20047,"nodeType":78},{},[20048],{"data":20049,"marks":20050,"value":379,"nodeType":82},{},[],{"data":20052,"content":20053,"nodeType":87},{},[20054],{"data":20055,"marks":20056,"value":386,"nodeType":82},{},[],{"metadata":20058,"sys":20061,"fields":20066},{"tags":20059,"concepts":20060},[],[],{"space":20062,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20064,"publishedVersion":62,"revision":44,"locale":29},{"sys":20063},{"type":12,"linkType":13,"id":14},{"sys":20065},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20067},{"url":402,"details":20068,"fileName":408,"contentType":409},{"size":404,"image":20069},{"width":406,"height":407},{"sys":20071,"fields":20074},{"id":20072,"createdAt":20073},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":20075,"slug":20076,"articleIntro":20075,"category":20077},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[20078],{"metadata":20079,"sys":20082,"fields":20089},{"tags":20080,"concepts":20081},[],[],{"space":20083,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20085,"publishedVersion":358,"revision":62,"contentType":20087,"locale":29},{"sys":20084},{"type":12,"linkType":13,"id":14},{"sys":20086},{"id":21,"type":12,"linkType":22},{"sys":20088},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20090,"metaTitle":368,"metaDescription":369,"mainTitle":20091,"subtitle":387,"heroImage":20106,"ctaButton":410,"ctaLink":411},[367],{"data":20092,"content":20093,"nodeType":74},{},[20094,20100],{"data":20095,"content":20096,"nodeType":78},{},[20097],{"data":20098,"marks":20099,"value":379,"nodeType":82},{},[],{"data":20101,"content":20102,"nodeType":87},{},[20103],{"data":20104,"marks":20105,"value":386,"nodeType":82},{},[],{"metadata":20107,"sys":20110,"fields":20115},{"tags":20108,"concepts":20109},[],[],{"space":20111,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20113,"publishedVersion":62,"revision":44,"locale":29},{"sys":20112},{"type":12,"linkType":13,"id":14},{"sys":20114},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20116},{"url":402,"details":20117,"fileName":408,"contentType":409},{"size":404,"image":20118},{"width":406,"height":407},{"sys":20120,"fields":20123},{"id":20121,"createdAt":20122},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":20124,"slug":20125,"articleIntro":20124,"category":20126},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[20127],{"metadata":20128,"sys":20131,"fields":20138},{"tags":20129,"concepts":20130},[],[],{"space":20132,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20134,"publishedVersion":358,"revision":62,"contentType":20136,"locale":29},{"sys":20133},{"type":12,"linkType":13,"id":14},{"sys":20135},{"id":21,"type":12,"linkType":22},{"sys":20137},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20139,"metaTitle":368,"metaDescription":369,"mainTitle":20140,"subtitle":387,"heroImage":20155,"ctaButton":410,"ctaLink":411},[367],{"data":20141,"content":20142,"nodeType":74},{},[20143,20149],{"data":20144,"content":20145,"nodeType":78},{},[20146],{"data":20147,"marks":20148,"value":379,"nodeType":82},{},[],{"data":20150,"content":20151,"nodeType":87},{},[20152],{"data":20153,"marks":20154,"value":386,"nodeType":82},{},[],{"metadata":20156,"sys":20159,"fields":20164},{"tags":20157,"concepts":20158},[],[],{"space":20160,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20162,"publishedVersion":62,"revision":44,"locale":29},{"sys":20161},{"type":12,"linkType":13,"id":14},{"sys":20163},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20165},{"url":402,"details":20166,"fileName":408,"contentType":409},{"size":404,"image":20167},{"width":406,"height":407},{"sys":20169,"fields":20172},{"id":20170,"createdAt":20171},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":20173,"slug":20174,"articleIntro":-1,"category":20175},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[20176],{"metadata":20177,"sys":20180,"fields":20187},{"tags":20178,"concepts":20179},[],[],{"space":20181,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20183,"publishedVersion":358,"revision":62,"contentType":20185,"locale":29},{"sys":20182},{"type":12,"linkType":13,"id":14},{"sys":20184},{"id":21,"type":12,"linkType":22},{"sys":20186},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20188,"metaTitle":368,"metaDescription":369,"mainTitle":20189,"subtitle":387,"heroImage":20204,"ctaButton":410,"ctaLink":411},[367],{"data":20190,"content":20191,"nodeType":74},{},[20192,20198],{"data":20193,"content":20194,"nodeType":78},{},[20195],{"data":20196,"marks":20197,"value":379,"nodeType":82},{},[],{"data":20199,"content":20200,"nodeType":87},{},[20201],{"data":20202,"marks":20203,"value":386,"nodeType":82},{},[],{"metadata":20205,"sys":20208,"fields":20213},{"tags":20206,"concepts":20207},[],[],{"space":20209,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20211,"publishedVersion":62,"revision":44,"locale":29},{"sys":20210},{"type":12,"linkType":13,"id":14},{"sys":20212},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20214},{"url":402,"details":20215,"fileName":408,"contentType":409},{"size":404,"image":20216},{"width":406,"height":407},{"sys":20218,"fields":20221},{"id":20219,"createdAt":20220},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":20222,"slug":20223,"articleIntro":-1,"category":20224},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[20225],{"metadata":20226,"sys":20229,"fields":20236},{"tags":20227,"concepts":20228},[],[],{"space":20230,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20232,"publishedVersion":358,"revision":62,"contentType":20234,"locale":29},{"sys":20231},{"type":12,"linkType":13,"id":14},{"sys":20233},{"id":21,"type":12,"linkType":22},{"sys":20235},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20237,"metaTitle":368,"metaDescription":369,"mainTitle":20238,"subtitle":387,"heroImage":20253,"ctaButton":410,"ctaLink":411},[367],{"data":20239,"content":20240,"nodeType":74},{},[20241,20247],{"data":20242,"content":20243,"nodeType":78},{},[20244],{"data":20245,"marks":20246,"value":379,"nodeType":82},{},[],{"data":20248,"content":20249,"nodeType":87},{},[20250],{"data":20251,"marks":20252,"value":386,"nodeType":82},{},[],{"metadata":20254,"sys":20257,"fields":20262},{"tags":20255,"concepts":20256},[],[],{"space":20258,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20260,"publishedVersion":62,"revision":44,"locale":29},{"sys":20259},{"type":12,"linkType":13,"id":14},{"sys":20261},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20263},{"url":402,"details":20264,"fileName":408,"contentType":409},{"size":404,"image":20265},{"width":406,"height":407},{"sys":20267,"fields":20270},{"id":20268,"createdAt":20269},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":20271,"slug":20272,"articleIntro":20271,"category":20273},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[20274],{"metadata":20275,"sys":20278,"fields":20285},{"tags":20276,"concepts":20277},[],[],{"space":20279,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20281,"publishedVersion":358,"revision":62,"contentType":20283,"locale":29},{"sys":20280},{"type":12,"linkType":13,"id":14},{"sys":20282},{"id":21,"type":12,"linkType":22},{"sys":20284},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20286,"metaTitle":368,"metaDescription":369,"mainTitle":20287,"subtitle":387,"heroImage":20302,"ctaButton":410,"ctaLink":411},[367],{"data":20288,"content":20289,"nodeType":74},{},[20290,20296],{"data":20291,"content":20292,"nodeType":78},{},[20293],{"data":20294,"marks":20295,"value":379,"nodeType":82},{},[],{"data":20297,"content":20298,"nodeType":87},{},[20299],{"data":20300,"marks":20301,"value":386,"nodeType":82},{},[],{"metadata":20303,"sys":20306,"fields":20311},{"tags":20304,"concepts":20305},[],[],{"space":20307,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20309,"publishedVersion":62,"revision":44,"locale":29},{"sys":20308},{"type":12,"linkType":13,"id":14},{"sys":20310},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20312},{"url":402,"details":20313,"fileName":408,"contentType":409},{"size":404,"image":20314},{"width":406,"height":407},{"sys":20316,"fields":20319},{"id":20317,"createdAt":20318},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":20320,"slug":20321,"articleIntro":20320,"category":20322},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[20323],{"metadata":20324,"sys":20327,"fields":20334},{"tags":20325,"concepts":20326},[],[],{"space":20328,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20330,"publishedVersion":358,"revision":62,"contentType":20332,"locale":29},{"sys":20329},{"type":12,"linkType":13,"id":14},{"sys":20331},{"id":21,"type":12,"linkType":22},{"sys":20333},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20335,"metaTitle":368,"metaDescription":369,"mainTitle":20336,"subtitle":387,"heroImage":20351,"ctaButton":410,"ctaLink":411},[367],{"data":20337,"content":20338,"nodeType":74},{},[20339,20345],{"data":20340,"content":20341,"nodeType":78},{},[20342],{"data":20343,"marks":20344,"value":379,"nodeType":82},{},[],{"data":20346,"content":20347,"nodeType":87},{},[20348],{"data":20349,"marks":20350,"value":386,"nodeType":82},{},[],{"metadata":20352,"sys":20355,"fields":20360},{"tags":20353,"concepts":20354},[],[],{"space":20356,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20358,"publishedVersion":62,"revision":44,"locale":29},{"sys":20357},{"type":12,"linkType":13,"id":14},{"sys":20359},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20361},{"url":402,"details":20362,"fileName":408,"contentType":409},{"size":404,"image":20363},{"width":406,"height":407},{"sys":20365,"fields":20368},{"id":20366,"createdAt":20367},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":20369,"slug":20370,"articleIntro":20369,"category":20371},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[20372],{"metadata":20373,"sys":20376,"fields":20383},{"tags":20374,"concepts":20375},[],[],{"space":20377,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20379,"publishedVersion":358,"revision":62,"contentType":20381,"locale":29},{"sys":20378},{"type":12,"linkType":13,"id":14},{"sys":20380},{"id":21,"type":12,"linkType":22},{"sys":20382},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20384,"metaTitle":368,"metaDescription":369,"mainTitle":20385,"subtitle":387,"heroImage":20400,"ctaButton":410,"ctaLink":411},[367],{"data":20386,"content":20387,"nodeType":74},{},[20388,20394],{"data":20389,"content":20390,"nodeType":78},{},[20391],{"data":20392,"marks":20393,"value":379,"nodeType":82},{},[],{"data":20395,"content":20396,"nodeType":87},{},[20397],{"data":20398,"marks":20399,"value":386,"nodeType":82},{},[],{"metadata":20401,"sys":20404,"fields":20409},{"tags":20402,"concepts":20403},[],[],{"space":20405,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20407,"publishedVersion":62,"revision":44,"locale":29},{"sys":20406},{"type":12,"linkType":13,"id":14},{"sys":20408},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20410},{"url":402,"details":20411,"fileName":408,"contentType":409},{"size":404,"image":20412},{"width":406,"height":407},{"sys":20414,"fields":20417},{"id":20415,"createdAt":20416},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":20418,"slug":20419,"articleIntro":-1,"category":20420},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[20421],{"metadata":20422,"sys":20425,"fields":20432},{"tags":20423,"concepts":20424},[],[],{"space":20426,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20428,"publishedVersion":358,"revision":62,"contentType":20430,"locale":29},{"sys":20427},{"type":12,"linkType":13,"id":14},{"sys":20429},{"id":21,"type":12,"linkType":22},{"sys":20431},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20433,"metaTitle":368,"metaDescription":369,"mainTitle":20434,"subtitle":387,"heroImage":20449,"ctaButton":410,"ctaLink":411},[367],{"data":20435,"content":20436,"nodeType":74},{},[20437,20443],{"data":20438,"content":20439,"nodeType":78},{},[20440],{"data":20441,"marks":20442,"value":379,"nodeType":82},{},[],{"data":20444,"content":20445,"nodeType":87},{},[20446],{"data":20447,"marks":20448,"value":386,"nodeType":82},{},[],{"metadata":20450,"sys":20453,"fields":20458},{"tags":20451,"concepts":20452},[],[],{"space":20454,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20456,"publishedVersion":62,"revision":44,"locale":29},{"sys":20455},{"type":12,"linkType":13,"id":14},{"sys":20457},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20459},{"url":402,"details":20460,"fileName":408,"contentType":409},{"size":404,"image":20461},{"width":406,"height":407},{"sys":20463,"fields":20466},{"id":20464,"createdAt":20465},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":20467,"slug":20468,"articleIntro":20467,"category":20469},"6161 - Multirisques","compte-6161-multirisques",[20470],{"metadata":20471,"sys":20474,"fields":20481},{"tags":20472,"concepts":20473},[],[],{"space":20475,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20477,"publishedVersion":358,"revision":62,"contentType":20479,"locale":29},{"sys":20476},{"type":12,"linkType":13,"id":14},{"sys":20478},{"id":21,"type":12,"linkType":22},{"sys":20480},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20482,"metaTitle":368,"metaDescription":369,"mainTitle":20483,"subtitle":387,"heroImage":20498,"ctaButton":410,"ctaLink":411},[367],{"data":20484,"content":20485,"nodeType":74},{},[20486,20492],{"data":20487,"content":20488,"nodeType":78},{},[20489],{"data":20490,"marks":20491,"value":379,"nodeType":82},{},[],{"data":20493,"content":20494,"nodeType":87},{},[20495],{"data":20496,"marks":20497,"value":386,"nodeType":82},{},[],{"metadata":20499,"sys":20502,"fields":20507},{"tags":20500,"concepts":20501},[],[],{"space":20503,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20505,"publishedVersion":62,"revision":44,"locale":29},{"sys":20504},{"type":12,"linkType":13,"id":14},{"sys":20506},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20508},{"url":402,"details":20509,"fileName":408,"contentType":409},{"size":404,"image":20510},{"width":406,"height":407},{"sys":20512,"fields":20515},{"id":20513,"createdAt":20514},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":20516,"slug":20517,"articleIntro":20516,"category":20518},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[20519],{"metadata":20520,"sys":20523,"fields":20530},{"tags":20521,"concepts":20522},[],[],{"space":20524,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20526,"publishedVersion":358,"revision":62,"contentType":20528,"locale":29},{"sys":20525},{"type":12,"linkType":13,"id":14},{"sys":20527},{"id":21,"type":12,"linkType":22},{"sys":20529},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20531,"metaTitle":368,"metaDescription":369,"mainTitle":20532,"subtitle":387,"heroImage":20547,"ctaButton":410,"ctaLink":411},[367],{"data":20533,"content":20534,"nodeType":74},{},[20535,20541],{"data":20536,"content":20537,"nodeType":78},{},[20538],{"data":20539,"marks":20540,"value":379,"nodeType":82},{},[],{"data":20542,"content":20543,"nodeType":87},{},[20544],{"data":20545,"marks":20546,"value":386,"nodeType":82},{},[],{"metadata":20548,"sys":20551,"fields":20556},{"tags":20549,"concepts":20550},[],[],{"space":20552,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20554,"publishedVersion":62,"revision":44,"locale":29},{"sys":20553},{"type":12,"linkType":13,"id":14},{"sys":20555},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20557},{"url":402,"details":20558,"fileName":408,"contentType":409},{"size":404,"image":20559},{"width":406,"height":407},{"sys":20561,"fields":20564},{"id":20562,"createdAt":20563},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":20565,"slug":20566,"articleIntro":20565,"category":20567},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[20568],{"metadata":20569,"sys":20572,"fields":20579},{"tags":20570,"concepts":20571},[],[],{"space":20573,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20575,"publishedVersion":358,"revision":62,"contentType":20577,"locale":29},{"sys":20574},{"type":12,"linkType":13,"id":14},{"sys":20576},{"id":21,"type":12,"linkType":22},{"sys":20578},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20580,"metaTitle":368,"metaDescription":369,"mainTitle":20581,"subtitle":387,"heroImage":20596,"ctaButton":410,"ctaLink":411},[367],{"data":20582,"content":20583,"nodeType":74},{},[20584,20590],{"data":20585,"content":20586,"nodeType":78},{},[20587],{"data":20588,"marks":20589,"value":379,"nodeType":82},{},[],{"data":20591,"content":20592,"nodeType":87},{},[20593],{"data":20594,"marks":20595,"value":386,"nodeType":82},{},[],{"metadata":20597,"sys":20600,"fields":20605},{"tags":20598,"concepts":20599},[],[],{"space":20601,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20603,"publishedVersion":62,"revision":44,"locale":29},{"sys":20602},{"type":12,"linkType":13,"id":14},{"sys":20604},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20606},{"url":402,"details":20607,"fileName":408,"contentType":409},{"size":404,"image":20608},{"width":406,"height":407},{"sys":20610,"fields":20612},{"id":20611,"createdAt":15907},"6d75pXRLLY65vQhQ8x00pr",{"title":20613,"slug":20614,"articleIntro":20613,"category":20615},"355 - Produits finis","compte-355-produits-finis",[20616],{"metadata":20617,"sys":20620,"fields":20627},{"tags":20618,"concepts":20619},[],[],{"space":20621,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20623,"publishedVersion":358,"revision":62,"contentType":20625,"locale":29},{"sys":20622},{"type":12,"linkType":13,"id":14},{"sys":20624},{"id":21,"type":12,"linkType":22},{"sys":20626},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20628,"metaTitle":368,"metaDescription":369,"mainTitle":20629,"subtitle":387,"heroImage":20644,"ctaButton":410,"ctaLink":411},[367],{"data":20630,"content":20631,"nodeType":74},{},[20632,20638],{"data":20633,"content":20634,"nodeType":78},{},[20635],{"data":20636,"marks":20637,"value":379,"nodeType":82},{},[],{"data":20639,"content":20640,"nodeType":87},{},[20641],{"data":20642,"marks":20643,"value":386,"nodeType":82},{},[],{"metadata":20645,"sys":20648,"fields":20653},{"tags":20646,"concepts":20647},[],[],{"space":20649,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20651,"publishedVersion":62,"revision":44,"locale":29},{"sys":20650},{"type":12,"linkType":13,"id":14},{"sys":20652},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20654},{"url":402,"details":20655,"fileName":408,"contentType":409},{"size":404,"image":20656},{"width":406,"height":407},{"sys":20658,"fields":20661},{"id":20659,"createdAt":20660},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":20662,"slug":20663,"articleIntro":20662,"category":20664},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[20665],{"metadata":20666,"sys":20669,"fields":20676},{"tags":20667,"concepts":20668},[],[],{"space":20670,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20672,"publishedVersion":358,"revision":62,"contentType":20674,"locale":29},{"sys":20671},{"type":12,"linkType":13,"id":14},{"sys":20673},{"id":21,"type":12,"linkType":22},{"sys":20675},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20677,"metaTitle":368,"metaDescription":369,"mainTitle":20678,"subtitle":387,"heroImage":20693,"ctaButton":410,"ctaLink":411},[367],{"data":20679,"content":20680,"nodeType":74},{},[20681,20687],{"data":20682,"content":20683,"nodeType":78},{},[20684],{"data":20685,"marks":20686,"value":379,"nodeType":82},{},[],{"data":20688,"content":20689,"nodeType":87},{},[20690],{"data":20691,"marks":20692,"value":386,"nodeType":82},{},[],{"metadata":20694,"sys":20697,"fields":20702},{"tags":20695,"concepts":20696},[],[],{"space":20698,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20700,"publishedVersion":62,"revision":44,"locale":29},{"sys":20699},{"type":12,"linkType":13,"id":14},{"sys":20701},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20703},{"url":402,"details":20704,"fileName":408,"contentType":409},{"size":404,"image":20705},{"width":406,"height":407},{"sys":20707,"fields":20710},{"id":20708,"createdAt":20709},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":20711,"slug":20712,"articleIntro":20711,"category":20713},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[20714],{"metadata":20715,"sys":20718,"fields":20725},{"tags":20716,"concepts":20717},[],[],{"space":20719,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20721,"publishedVersion":358,"revision":62,"contentType":20723,"locale":29},{"sys":20720},{"type":12,"linkType":13,"id":14},{"sys":20722},{"id":21,"type":12,"linkType":22},{"sys":20724},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20726,"metaTitle":368,"metaDescription":369,"mainTitle":20727,"subtitle":387,"heroImage":20742,"ctaButton":410,"ctaLink":411},[367],{"data":20728,"content":20729,"nodeType":74},{},[20730,20736],{"data":20731,"content":20732,"nodeType":78},{},[20733],{"data":20734,"marks":20735,"value":379,"nodeType":82},{},[],{"data":20737,"content":20738,"nodeType":87},{},[20739],{"data":20740,"marks":20741,"value":386,"nodeType":82},{},[],{"metadata":20743,"sys":20746,"fields":20751},{"tags":20744,"concepts":20745},[],[],{"space":20747,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20749,"publishedVersion":62,"revision":44,"locale":29},{"sys":20748},{"type":12,"linkType":13,"id":14},{"sys":20750},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20752},{"url":402,"details":20753,"fileName":408,"contentType":409},{"size":404,"image":20754},{"width":406,"height":407},{"sys":20756,"fields":20759},{"id":20757,"createdAt":20758},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":20760,"slug":20761,"articleIntro":20760,"category":20762},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[20763],{"metadata":20764,"sys":20767,"fields":20774},{"tags":20765,"concepts":20766},[],[],{"space":20768,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20770,"publishedVersion":358,"revision":62,"contentType":20772,"locale":29},{"sys":20769},{"type":12,"linkType":13,"id":14},{"sys":20771},{"id":21,"type":12,"linkType":22},{"sys":20773},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20775,"metaTitle":368,"metaDescription":369,"mainTitle":20776,"subtitle":387,"heroImage":20791,"ctaButton":410,"ctaLink":411},[367],{"data":20777,"content":20778,"nodeType":74},{},[20779,20785],{"data":20780,"content":20781,"nodeType":78},{},[20782],{"data":20783,"marks":20784,"value":379,"nodeType":82},{},[],{"data":20786,"content":20787,"nodeType":87},{},[20788],{"data":20789,"marks":20790,"value":386,"nodeType":82},{},[],{"metadata":20792,"sys":20795,"fields":20800},{"tags":20793,"concepts":20794},[],[],{"space":20796,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20798,"publishedVersion":62,"revision":44,"locale":29},{"sys":20797},{"type":12,"linkType":13,"id":14},{"sys":20799},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20801},{"url":402,"details":20802,"fileName":408,"contentType":409},{"size":404,"image":20803},{"width":406,"height":407},{"sys":20805,"fields":20808},{"id":20806,"createdAt":20807},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":20809,"slug":20810,"articleIntro":20809,"category":20811},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[20812],{"metadata":20813,"sys":20816,"fields":20823},{"tags":20814,"concepts":20815},[],[],{"space":20817,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20819,"publishedVersion":358,"revision":62,"contentType":20821,"locale":29},{"sys":20818},{"type":12,"linkType":13,"id":14},{"sys":20820},{"id":21,"type":12,"linkType":22},{"sys":20822},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20824,"metaTitle":368,"metaDescription":369,"mainTitle":20825,"subtitle":387,"heroImage":20840,"ctaButton":410,"ctaLink":411},[367],{"data":20826,"content":20827,"nodeType":74},{},[20828,20834],{"data":20829,"content":20830,"nodeType":78},{},[20831],{"data":20832,"marks":20833,"value":379,"nodeType":82},{},[],{"data":20835,"content":20836,"nodeType":87},{},[20837],{"data":20838,"marks":20839,"value":386,"nodeType":82},{},[],{"metadata":20841,"sys":20844,"fields":20849},{"tags":20842,"concepts":20843},[],[],{"space":20845,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20847,"publishedVersion":62,"revision":44,"locale":29},{"sys":20846},{"type":12,"linkType":13,"id":14},{"sys":20848},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20850},{"url":402,"details":20851,"fileName":408,"contentType":409},{"size":404,"image":20852},{"width":406,"height":407},{"sys":20854,"fields":20857},{"id":20855,"createdAt":20856},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":20858,"slug":20859,"articleIntro":20858,"category":20860},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[20861],{"metadata":20862,"sys":20865,"fields":20872},{"tags":20863,"concepts":20864},[],[],{"space":20866,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20868,"publishedVersion":358,"revision":62,"contentType":20870,"locale":29},{"sys":20867},{"type":12,"linkType":13,"id":14},{"sys":20869},{"id":21,"type":12,"linkType":22},{"sys":20871},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20873,"metaTitle":368,"metaDescription":369,"mainTitle":20874,"subtitle":387,"heroImage":20889,"ctaButton":410,"ctaLink":411},[367],{"data":20875,"content":20876,"nodeType":74},{},[20877,20883],{"data":20878,"content":20879,"nodeType":78},{},[20880],{"data":20881,"marks":20882,"value":379,"nodeType":82},{},[],{"data":20884,"content":20885,"nodeType":87},{},[20886],{"data":20887,"marks":20888,"value":386,"nodeType":82},{},[],{"metadata":20890,"sys":20893,"fields":20898},{"tags":20891,"concepts":20892},[],[],{"space":20894,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20896,"publishedVersion":62,"revision":44,"locale":29},{"sys":20895},{"type":12,"linkType":13,"id":14},{"sys":20897},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20899},{"url":402,"details":20900,"fileName":408,"contentType":409},{"size":404,"image":20901},{"width":406,"height":407},{"sys":20903,"fields":20906},{"id":20904,"createdAt":20905},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":20907,"slug":20908,"articleIntro":20907,"category":20909},"4686 - Charges à payer","compte-4686-charges-a-payer",[20910],{"metadata":20911,"sys":20914,"fields":20921},{"tags":20912,"concepts":20913},[],[],{"space":20915,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20917,"publishedVersion":358,"revision":62,"contentType":20919,"locale":29},{"sys":20916},{"type":12,"linkType":13,"id":14},{"sys":20918},{"id":21,"type":12,"linkType":22},{"sys":20920},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20922,"metaTitle":368,"metaDescription":369,"mainTitle":20923,"subtitle":387,"heroImage":20938,"ctaButton":410,"ctaLink":411},[367],{"data":20924,"content":20925,"nodeType":74},{},[20926,20932],{"data":20927,"content":20928,"nodeType":78},{},[20929],{"data":20930,"marks":20931,"value":379,"nodeType":82},{},[],{"data":20933,"content":20934,"nodeType":87},{},[20935],{"data":20936,"marks":20937,"value":386,"nodeType":82},{},[],{"metadata":20939,"sys":20942,"fields":20947},{"tags":20940,"concepts":20941},[],[],{"space":20943,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20945,"publishedVersion":62,"revision":44,"locale":29},{"sys":20944},{"type":12,"linkType":13,"id":14},{"sys":20946},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20948},{"url":402,"details":20949,"fileName":408,"contentType":409},{"size":404,"image":20950},{"width":406,"height":407},{"sys":20952,"fields":20955},{"id":20953,"createdAt":20954},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":20956,"slug":20957,"articleIntro":20956,"category":20958},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[20959],{"metadata":20960,"sys":20963,"fields":20970},{"tags":20961,"concepts":20962},[],[],{"space":20964,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":20966,"publishedVersion":358,"revision":62,"contentType":20968,"locale":29},{"sys":20965},{"type":12,"linkType":13,"id":14},{"sys":20967},{"id":21,"type":12,"linkType":22},{"sys":20969},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":20971,"metaTitle":368,"metaDescription":369,"mainTitle":20972,"subtitle":387,"heroImage":20987,"ctaButton":410,"ctaLink":411},[367],{"data":20973,"content":20974,"nodeType":74},{},[20975,20981],{"data":20976,"content":20977,"nodeType":78},{},[20978],{"data":20979,"marks":20980,"value":379,"nodeType":82},{},[],{"data":20982,"content":20983,"nodeType":87},{},[20984],{"data":20985,"marks":20986,"value":386,"nodeType":82},{},[],{"metadata":20988,"sys":20991,"fields":20996},{"tags":20989,"concepts":20990},[],[],{"space":20992,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":20994,"publishedVersion":62,"revision":44,"locale":29},{"sys":20993},{"type":12,"linkType":13,"id":14},{"sys":20995},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":20997},{"url":402,"details":20998,"fileName":408,"contentType":409},{"size":404,"image":20999},{"width":406,"height":407},{"sys":21001,"fields":21004},{"id":21002,"createdAt":21003},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":21005,"slug":21006,"articleIntro":21005,"category":21007},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[21008],{"metadata":21009,"sys":21012,"fields":21019},{"tags":21010,"concepts":21011},[],[],{"space":21013,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21015,"publishedVersion":358,"revision":62,"contentType":21017,"locale":29},{"sys":21014},{"type":12,"linkType":13,"id":14},{"sys":21016},{"id":21,"type":12,"linkType":22},{"sys":21018},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21020,"metaTitle":368,"metaDescription":369,"mainTitle":21021,"subtitle":387,"heroImage":21036,"ctaButton":410,"ctaLink":411},[367],{"data":21022,"content":21023,"nodeType":74},{},[21024,21030],{"data":21025,"content":21026,"nodeType":78},{},[21027],{"data":21028,"marks":21029,"value":379,"nodeType":82},{},[],{"data":21031,"content":21032,"nodeType":87},{},[21033],{"data":21034,"marks":21035,"value":386,"nodeType":82},{},[],{"metadata":21037,"sys":21040,"fields":21045},{"tags":21038,"concepts":21039},[],[],{"space":21041,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21043,"publishedVersion":62,"revision":44,"locale":29},{"sys":21042},{"type":12,"linkType":13,"id":14},{"sys":21044},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21046},{"url":402,"details":21047,"fileName":408,"contentType":409},{"size":404,"image":21048},{"width":406,"height":407},{"sys":21050,"fields":21053},{"id":21051,"createdAt":21052},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":21054,"slug":21055,"articleIntro":21056,"category":21057},"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.",[21058],{"metadata":21059,"sys":21062,"fields":21069},{"tags":21060,"concepts":21061},[],[],{"space":21063,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21065,"publishedVersion":358,"revision":62,"contentType":21067,"locale":29},{"sys":21064},{"type":12,"linkType":13,"id":14},{"sys":21066},{"id":21,"type":12,"linkType":22},{"sys":21068},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21070,"metaTitle":368,"metaDescription":369,"mainTitle":21071,"subtitle":387,"heroImage":21086,"ctaButton":410,"ctaLink":411},[367],{"data":21072,"content":21073,"nodeType":74},{},[21074,21080],{"data":21075,"content":21076,"nodeType":78},{},[21077],{"data":21078,"marks":21079,"value":379,"nodeType":82},{},[],{"data":21081,"content":21082,"nodeType":87},{},[21083],{"data":21084,"marks":21085,"value":386,"nodeType":82},{},[],{"metadata":21087,"sys":21090,"fields":21095},{"tags":21088,"concepts":21089},[],[],{"space":21091,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21093,"publishedVersion":62,"revision":44,"locale":29},{"sys":21092},{"type":12,"linkType":13,"id":14},{"sys":21094},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21096},{"url":402,"details":21097,"fileName":408,"contentType":409},{"size":404,"image":21098},{"width":406,"height":407},{"sys":21100,"fields":21103},{"id":21101,"createdAt":21102},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":21104,"slug":21105,"articleIntro":21104,"category":21106},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[21107],{"metadata":21108,"sys":21111,"fields":21118},{"tags":21109,"concepts":21110},[],[],{"space":21112,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21114,"publishedVersion":358,"revision":62,"contentType":21116,"locale":29},{"sys":21113},{"type":12,"linkType":13,"id":14},{"sys":21115},{"id":21,"type":12,"linkType":22},{"sys":21117},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21119,"metaTitle":368,"metaDescription":369,"mainTitle":21120,"subtitle":387,"heroImage":21135,"ctaButton":410,"ctaLink":411},[367],{"data":21121,"content":21122,"nodeType":74},{},[21123,21129],{"data":21124,"content":21125,"nodeType":78},{},[21126],{"data":21127,"marks":21128,"value":379,"nodeType":82},{},[],{"data":21130,"content":21131,"nodeType":87},{},[21132],{"data":21133,"marks":21134,"value":386,"nodeType":82},{},[],{"metadata":21136,"sys":21139,"fields":21144},{"tags":21137,"concepts":21138},[],[],{"space":21140,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21142,"publishedVersion":62,"revision":44,"locale":29},{"sys":21141},{"type":12,"linkType":13,"id":14},{"sys":21143},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21145},{"url":402,"details":21146,"fileName":408,"contentType":409},{"size":404,"image":21147},{"width":406,"height":407},{"sys":21149,"fields":21152},{"id":21150,"createdAt":21151},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":21153,"slug":21154,"articleIntro":-1,"category":21155},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[21156],{"metadata":21157,"sys":21160,"fields":21167},{"tags":21158,"concepts":21159},[],[],{"space":21161,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21163,"publishedVersion":358,"revision":62,"contentType":21165,"locale":29},{"sys":21162},{"type":12,"linkType":13,"id":14},{"sys":21164},{"id":21,"type":12,"linkType":22},{"sys":21166},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21168,"metaTitle":368,"metaDescription":369,"mainTitle":21169,"subtitle":387,"heroImage":21184,"ctaButton":410,"ctaLink":411},[367],{"data":21170,"content":21171,"nodeType":74},{},[21172,21178],{"data":21173,"content":21174,"nodeType":78},{},[21175],{"data":21176,"marks":21177,"value":379,"nodeType":82},{},[],{"data":21179,"content":21180,"nodeType":87},{},[21181],{"data":21182,"marks":21183,"value":386,"nodeType":82},{},[],{"metadata":21185,"sys":21188,"fields":21193},{"tags":21186,"concepts":21187},[],[],{"space":21189,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21191,"publishedVersion":62,"revision":44,"locale":29},{"sys":21190},{"type":12,"linkType":13,"id":14},{"sys":21192},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21194},{"url":402,"details":21195,"fileName":408,"contentType":409},{"size":404,"image":21196},{"width":406,"height":407},{"sys":21198,"fields":21201},{"id":21199,"createdAt":21200},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":21202,"slug":21203,"articleIntro":21202,"category":21204},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[21205],{"metadata":21206,"sys":21209,"fields":21216},{"tags":21207,"concepts":21208},[],[],{"space":21210,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21212,"publishedVersion":358,"revision":62,"contentType":21214,"locale":29},{"sys":21211},{"type":12,"linkType":13,"id":14},{"sys":21213},{"id":21,"type":12,"linkType":22},{"sys":21215},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21217,"metaTitle":368,"metaDescription":369,"mainTitle":21218,"subtitle":387,"heroImage":21233,"ctaButton":410,"ctaLink":411},[367],{"data":21219,"content":21220,"nodeType":74},{},[21221,21227],{"data":21222,"content":21223,"nodeType":78},{},[21224],{"data":21225,"marks":21226,"value":379,"nodeType":82},{},[],{"data":21228,"content":21229,"nodeType":87},{},[21230],{"data":21231,"marks":21232,"value":386,"nodeType":82},{},[],{"metadata":21234,"sys":21237,"fields":21242},{"tags":21235,"concepts":21236},[],[],{"space":21238,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21240,"publishedVersion":62,"revision":44,"locale":29},{"sys":21239},{"type":12,"linkType":13,"id":14},{"sys":21241},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21243},{"url":402,"details":21244,"fileName":408,"contentType":409},{"size":404,"image":21245},{"width":406,"height":407},{"sys":21247,"fields":21250},{"id":21248,"createdAt":21249},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":21251,"slug":21252,"articleIntro":21251,"category":21253},"Compte 326 - Emballages","compte-326-emballages",[21254],{"metadata":21255,"sys":21258,"fields":21265},{"tags":21256,"concepts":21257},[],[],{"space":21259,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21261,"publishedVersion":358,"revision":62,"contentType":21263,"locale":29},{"sys":21260},{"type":12,"linkType":13,"id":14},{"sys":21262},{"id":21,"type":12,"linkType":22},{"sys":21264},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21266,"metaTitle":368,"metaDescription":369,"mainTitle":21267,"subtitle":387,"heroImage":21282,"ctaButton":410,"ctaLink":411},[367],{"data":21268,"content":21269,"nodeType":74},{},[21270,21276],{"data":21271,"content":21272,"nodeType":78},{},[21273],{"data":21274,"marks":21275,"value":379,"nodeType":82},{},[],{"data":21277,"content":21278,"nodeType":87},{},[21279],{"data":21280,"marks":21281,"value":386,"nodeType":82},{},[],{"metadata":21283,"sys":21286,"fields":21291},{"tags":21284,"concepts":21285},[],[],{"space":21287,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21289,"publishedVersion":62,"revision":44,"locale":29},{"sys":21288},{"type":12,"linkType":13,"id":14},{"sys":21290},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21292},{"url":402,"details":21293,"fileName":408,"contentType":409},{"size":404,"image":21294},{"width":406,"height":407},{"sys":21296,"fields":21299},{"id":21297,"createdAt":21298},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":21300,"slug":21301,"articleIntro":21300,"category":21302},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[21303],{"metadata":21304,"sys":21307,"fields":21314},{"tags":21305,"concepts":21306},[],[],{"space":21308,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21310,"publishedVersion":358,"revision":62,"contentType":21312,"locale":29},{"sys":21309},{"type":12,"linkType":13,"id":14},{"sys":21311},{"id":21,"type":12,"linkType":22},{"sys":21313},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21315,"metaTitle":368,"metaDescription":369,"mainTitle":21316,"subtitle":387,"heroImage":21331,"ctaButton":410,"ctaLink":411},[367],{"data":21317,"content":21318,"nodeType":74},{},[21319,21325],{"data":21320,"content":21321,"nodeType":78},{},[21322],{"data":21323,"marks":21324,"value":379,"nodeType":82},{},[],{"data":21326,"content":21327,"nodeType":87},{},[21328],{"data":21329,"marks":21330,"value":386,"nodeType":82},{},[],{"metadata":21332,"sys":21335,"fields":21340},{"tags":21333,"concepts":21334},[],[],{"space":21336,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21338,"publishedVersion":62,"revision":44,"locale":29},{"sys":21337},{"type":12,"linkType":13,"id":14},{"sys":21339},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21341},{"url":402,"details":21342,"fileName":408,"contentType":409},{"size":404,"image":21343},{"width":406,"height":407},{"sys":21345,"fields":21348},{"id":21346,"createdAt":21347},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":21349,"slug":21350,"articleIntro":-1,"category":21351},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[21352],{"metadata":21353,"sys":21356,"fields":21363},{"tags":21354,"concepts":21355},[],[],{"space":21357,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21359,"publishedVersion":358,"revision":62,"contentType":21361,"locale":29},{"sys":21358},{"type":12,"linkType":13,"id":14},{"sys":21360},{"id":21,"type":12,"linkType":22},{"sys":21362},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21364,"metaTitle":368,"metaDescription":369,"mainTitle":21365,"subtitle":387,"heroImage":21380,"ctaButton":410,"ctaLink":411},[367],{"data":21366,"content":21367,"nodeType":74},{},[21368,21374],{"data":21369,"content":21370,"nodeType":78},{},[21371],{"data":21372,"marks":21373,"value":379,"nodeType":82},{},[],{"data":21375,"content":21376,"nodeType":87},{},[21377],{"data":21378,"marks":21379,"value":386,"nodeType":82},{},[],{"metadata":21381,"sys":21384,"fields":21389},{"tags":21382,"concepts":21383},[],[],{"space":21385,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21387,"publishedVersion":62,"revision":44,"locale":29},{"sys":21386},{"type":12,"linkType":13,"id":14},{"sys":21388},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21390},{"url":402,"details":21391,"fileName":408,"contentType":409},{"size":404,"image":21392},{"width":406,"height":407},{"sys":21394,"fields":21397},{"id":21395,"createdAt":21396},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":21398,"slug":21399,"articleIntro":-1,"category":21400},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[21401],{"metadata":21402,"sys":21405,"fields":21412},{"tags":21403,"concepts":21404},[],[],{"space":21406,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21408,"publishedVersion":358,"revision":62,"contentType":21410,"locale":29},{"sys":21407},{"type":12,"linkType":13,"id":14},{"sys":21409},{"id":21,"type":12,"linkType":22},{"sys":21411},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21413,"metaTitle":368,"metaDescription":369,"mainTitle":21414,"subtitle":387,"heroImage":21429,"ctaButton":410,"ctaLink":411},[367],{"data":21415,"content":21416,"nodeType":74},{},[21417,21423],{"data":21418,"content":21419,"nodeType":78},{},[21420],{"data":21421,"marks":21422,"value":379,"nodeType":82},{},[],{"data":21424,"content":21425,"nodeType":87},{},[21426],{"data":21427,"marks":21428,"value":386,"nodeType":82},{},[],{"metadata":21430,"sys":21433,"fields":21438},{"tags":21431,"concepts":21432},[],[],{"space":21434,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21436,"publishedVersion":62,"revision":44,"locale":29},{"sys":21435},{"type":12,"linkType":13,"id":14},{"sys":21437},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21439},{"url":402,"details":21440,"fileName":408,"contentType":409},{"size":404,"image":21441},{"width":406,"height":407},{"sys":21443,"fields":21446},{"id":21444,"createdAt":21445},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":21447,"slug":21448,"articleIntro":-1,"category":21449},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[21450],{"metadata":21451,"sys":21454,"fields":21461},{"tags":21452,"concepts":21453},[],[],{"space":21455,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21457,"publishedVersion":358,"revision":62,"contentType":21459,"locale":29},{"sys":21456},{"type":12,"linkType":13,"id":14},{"sys":21458},{"id":21,"type":12,"linkType":22},{"sys":21460},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21462,"metaTitle":368,"metaDescription":369,"mainTitle":21463,"subtitle":387,"heroImage":21478,"ctaButton":410,"ctaLink":411},[367],{"data":21464,"content":21465,"nodeType":74},{},[21466,21472],{"data":21467,"content":21468,"nodeType":78},{},[21469],{"data":21470,"marks":21471,"value":379,"nodeType":82},{},[],{"data":21473,"content":21474,"nodeType":87},{},[21475],{"data":21476,"marks":21477,"value":386,"nodeType":82},{},[],{"metadata":21479,"sys":21482,"fields":21487},{"tags":21480,"concepts":21481},[],[],{"space":21483,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21485,"publishedVersion":62,"revision":44,"locale":29},{"sys":21484},{"type":12,"linkType":13,"id":14},{"sys":21486},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21488},{"url":402,"details":21489,"fileName":408,"contentType":409},{"size":404,"image":21490},{"width":406,"height":407},{"sys":21492,"fields":21495},{"id":21493,"createdAt":21494},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":21496,"slug":21497,"articleIntro":21496,"category":21498},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[21499],{"metadata":21500,"sys":21503,"fields":21510},{"tags":21501,"concepts":21502},[],[],{"space":21504,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21506,"publishedVersion":358,"revision":62,"contentType":21508,"locale":29},{"sys":21505},{"type":12,"linkType":13,"id":14},{"sys":21507},{"id":21,"type":12,"linkType":22},{"sys":21509},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21511,"metaTitle":368,"metaDescription":369,"mainTitle":21512,"subtitle":387,"heroImage":21527,"ctaButton":410,"ctaLink":411},[367],{"data":21513,"content":21514,"nodeType":74},{},[21515,21521],{"data":21516,"content":21517,"nodeType":78},{},[21518],{"data":21519,"marks":21520,"value":379,"nodeType":82},{},[],{"data":21522,"content":21523,"nodeType":87},{},[21524],{"data":21525,"marks":21526,"value":386,"nodeType":82},{},[],{"metadata":21528,"sys":21531,"fields":21536},{"tags":21529,"concepts":21530},[],[],{"space":21532,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21534,"publishedVersion":62,"revision":44,"locale":29},{"sys":21533},{"type":12,"linkType":13,"id":14},{"sys":21535},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21537},{"url":402,"details":21538,"fileName":408,"contentType":409},{"size":404,"image":21539},{"width":406,"height":407},{"sys":21541,"fields":21544},{"id":21542,"createdAt":21543},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":21545,"slug":21546,"articleIntro":21545,"category":21547},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[21548],{"metadata":21549,"sys":21552,"fields":21559},{"tags":21550,"concepts":21551},[],[],{"space":21553,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21555,"publishedVersion":358,"revision":62,"contentType":21557,"locale":29},{"sys":21554},{"type":12,"linkType":13,"id":14},{"sys":21556},{"id":21,"type":12,"linkType":22},{"sys":21558},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21560,"metaTitle":368,"metaDescription":369,"mainTitle":21561,"subtitle":387,"heroImage":21576,"ctaButton":410,"ctaLink":411},[367],{"data":21562,"content":21563,"nodeType":74},{},[21564,21570],{"data":21565,"content":21566,"nodeType":78},{},[21567],{"data":21568,"marks":21569,"value":379,"nodeType":82},{},[],{"data":21571,"content":21572,"nodeType":87},{},[21573],{"data":21574,"marks":21575,"value":386,"nodeType":82},{},[],{"metadata":21577,"sys":21580,"fields":21585},{"tags":21578,"concepts":21579},[],[],{"space":21581,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21583,"publishedVersion":62,"revision":44,"locale":29},{"sys":21582},{"type":12,"linkType":13,"id":14},{"sys":21584},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21586},{"url":402,"details":21587,"fileName":408,"contentType":409},{"size":404,"image":21588},{"width":406,"height":407},{"sys":21590,"fields":21593},{"id":21591,"createdAt":21592},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":21594,"slug":21595,"articleIntro":-1,"category":21596},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[21597],{"metadata":21598,"sys":21601,"fields":21608},{"tags":21599,"concepts":21600},[],[],{"space":21602,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21604,"publishedVersion":358,"revision":62,"contentType":21606,"locale":29},{"sys":21603},{"type":12,"linkType":13,"id":14},{"sys":21605},{"id":21,"type":12,"linkType":22},{"sys":21607},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21609,"metaTitle":368,"metaDescription":369,"mainTitle":21610,"subtitle":387,"heroImage":21625,"ctaButton":410,"ctaLink":411},[367],{"data":21611,"content":21612,"nodeType":74},{},[21613,21619],{"data":21614,"content":21615,"nodeType":78},{},[21616],{"data":21617,"marks":21618,"value":379,"nodeType":82},{},[],{"data":21620,"content":21621,"nodeType":87},{},[21622],{"data":21623,"marks":21624,"value":386,"nodeType":82},{},[],{"metadata":21626,"sys":21629,"fields":21634},{"tags":21627,"concepts":21628},[],[],{"space":21630,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21632,"publishedVersion":62,"revision":44,"locale":29},{"sys":21631},{"type":12,"linkType":13,"id":14},{"sys":21633},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21635},{"url":402,"details":21636,"fileName":408,"contentType":409},{"size":404,"image":21637},{"width":406,"height":407},{"sys":21639,"fields":21642},{"id":21640,"createdAt":21641},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":21643,"slug":21644,"articleIntro":21643,"category":21645},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[21646],{"metadata":21647,"sys":21650,"fields":21657},{"tags":21648,"concepts":21649},[],[],{"space":21651,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21653,"publishedVersion":358,"revision":62,"contentType":21655,"locale":29},{"sys":21652},{"type":12,"linkType":13,"id":14},{"sys":21654},{"id":21,"type":12,"linkType":22},{"sys":21656},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21658,"metaTitle":368,"metaDescription":369,"mainTitle":21659,"subtitle":387,"heroImage":21674,"ctaButton":410,"ctaLink":411},[367],{"data":21660,"content":21661,"nodeType":74},{},[21662,21668],{"data":21663,"content":21664,"nodeType":78},{},[21665],{"data":21666,"marks":21667,"value":379,"nodeType":82},{},[],{"data":21669,"content":21670,"nodeType":87},{},[21671],{"data":21672,"marks":21673,"value":386,"nodeType":82},{},[],{"metadata":21675,"sys":21678,"fields":21683},{"tags":21676,"concepts":21677},[],[],{"space":21679,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21681,"publishedVersion":62,"revision":44,"locale":29},{"sys":21680},{"type":12,"linkType":13,"id":14},{"sys":21682},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21684},{"url":402,"details":21685,"fileName":408,"contentType":409},{"size":404,"image":21686},{"width":406,"height":407},{"sys":21688,"fields":21691},{"id":21689,"createdAt":21690},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":21692,"slug":21693,"articleIntro":21692,"category":21694},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[21695],{"metadata":21696,"sys":21699,"fields":21706},{"tags":21697,"concepts":21698},[],[],{"space":21700,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21702,"publishedVersion":358,"revision":62,"contentType":21704,"locale":29},{"sys":21701},{"type":12,"linkType":13,"id":14},{"sys":21703},{"id":21,"type":12,"linkType":22},{"sys":21705},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21707,"metaTitle":368,"metaDescription":369,"mainTitle":21708,"subtitle":387,"heroImage":21723,"ctaButton":410,"ctaLink":411},[367],{"data":21709,"content":21710,"nodeType":74},{},[21711,21717],{"data":21712,"content":21713,"nodeType":78},{},[21714],{"data":21715,"marks":21716,"value":379,"nodeType":82},{},[],{"data":21718,"content":21719,"nodeType":87},{},[21720],{"data":21721,"marks":21722,"value":386,"nodeType":82},{},[],{"metadata":21724,"sys":21727,"fields":21732},{"tags":21725,"concepts":21726},[],[],{"space":21728,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21730,"publishedVersion":62,"revision":44,"locale":29},{"sys":21729},{"type":12,"linkType":13,"id":14},{"sys":21731},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21733},{"url":402,"details":21734,"fileName":408,"contentType":409},{"size":404,"image":21735},{"width":406,"height":407},{"sys":21737,"fields":21740},{"id":21738,"createdAt":21739},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":21741,"slug":21742,"articleIntro":21741,"category":21743},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[21744],{"metadata":21745,"sys":21748,"fields":21755},{"tags":21746,"concepts":21747},[],[],{"space":21749,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21751,"publishedVersion":358,"revision":62,"contentType":21753,"locale":29},{"sys":21750},{"type":12,"linkType":13,"id":14},{"sys":21752},{"id":21,"type":12,"linkType":22},{"sys":21754},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21756,"metaTitle":368,"metaDescription":369,"mainTitle":21757,"subtitle":387,"heroImage":21772,"ctaButton":410,"ctaLink":411},[367],{"data":21758,"content":21759,"nodeType":74},{},[21760,21766],{"data":21761,"content":21762,"nodeType":78},{},[21763],{"data":21764,"marks":21765,"value":379,"nodeType":82},{},[],{"data":21767,"content":21768,"nodeType":87},{},[21769],{"data":21770,"marks":21771,"value":386,"nodeType":82},{},[],{"metadata":21773,"sys":21776,"fields":21781},{"tags":21774,"concepts":21775},[],[],{"space":21777,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21779,"publishedVersion":62,"revision":44,"locale":29},{"sys":21778},{"type":12,"linkType":13,"id":14},{"sys":21780},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21782},{"url":402,"details":21783,"fileName":408,"contentType":409},{"size":404,"image":21784},{"width":406,"height":407},{"sys":21786,"fields":21789},{"id":21787,"createdAt":21788},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":21790,"slug":21791,"articleIntro":-1,"category":21792},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[21793],{"metadata":21794,"sys":21797,"fields":21804},{"tags":21795,"concepts":21796},[],[],{"space":21798,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21800,"publishedVersion":358,"revision":62,"contentType":21802,"locale":29},{"sys":21799},{"type":12,"linkType":13,"id":14},{"sys":21801},{"id":21,"type":12,"linkType":22},{"sys":21803},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21805,"metaTitle":368,"metaDescription":369,"mainTitle":21806,"subtitle":387,"heroImage":21821,"ctaButton":410,"ctaLink":411},[367],{"data":21807,"content":21808,"nodeType":74},{},[21809,21815],{"data":21810,"content":21811,"nodeType":78},{},[21812],{"data":21813,"marks":21814,"value":379,"nodeType":82},{},[],{"data":21816,"content":21817,"nodeType":87},{},[21818],{"data":21819,"marks":21820,"value":386,"nodeType":82},{},[],{"metadata":21822,"sys":21825,"fields":21830},{"tags":21823,"concepts":21824},[],[],{"space":21826,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21828,"publishedVersion":62,"revision":44,"locale":29},{"sys":21827},{"type":12,"linkType":13,"id":14},{"sys":21829},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21831},{"url":402,"details":21832,"fileName":408,"contentType":409},{"size":404,"image":21833},{"width":406,"height":407},{"sys":21835,"fields":21838},{"id":21836,"createdAt":21837},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":21839,"slug":21840,"articleIntro":21839,"category":21841},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[21842],{"metadata":21843,"sys":21846,"fields":21853},{"tags":21844,"concepts":21845},[],[],{"space":21847,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21849,"publishedVersion":358,"revision":62,"contentType":21851,"locale":29},{"sys":21848},{"type":12,"linkType":13,"id":14},{"sys":21850},{"id":21,"type":12,"linkType":22},{"sys":21852},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21854,"metaTitle":368,"metaDescription":369,"mainTitle":21855,"subtitle":387,"heroImage":21870,"ctaButton":410,"ctaLink":411},[367],{"data":21856,"content":21857,"nodeType":74},{},[21858,21864],{"data":21859,"content":21860,"nodeType":78},{},[21861],{"data":21862,"marks":21863,"value":379,"nodeType":82},{},[],{"data":21865,"content":21866,"nodeType":87},{},[21867],{"data":21868,"marks":21869,"value":386,"nodeType":82},{},[],{"metadata":21871,"sys":21874,"fields":21879},{"tags":21872,"concepts":21873},[],[],{"space":21875,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21877,"publishedVersion":62,"revision":44,"locale":29},{"sys":21876},{"type":12,"linkType":13,"id":14},{"sys":21878},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21880},{"url":402,"details":21881,"fileName":408,"contentType":409},{"size":404,"image":21882},{"width":406,"height":407},{"sys":21884,"fields":21887},{"id":21885,"createdAt":21886},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":21888,"slug":21889,"articleIntro":-1,"category":21890},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[21891],{"metadata":21892,"sys":21895,"fields":21902},{"tags":21893,"concepts":21894},[],[],{"space":21896,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21898,"publishedVersion":358,"revision":62,"contentType":21900,"locale":29},{"sys":21897},{"type":12,"linkType":13,"id":14},{"sys":21899},{"id":21,"type":12,"linkType":22},{"sys":21901},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21903,"metaTitle":368,"metaDescription":369,"mainTitle":21904,"subtitle":387,"heroImage":21919,"ctaButton":410,"ctaLink":411},[367],{"data":21905,"content":21906,"nodeType":74},{},[21907,21913],{"data":21908,"content":21909,"nodeType":78},{},[21910],{"data":21911,"marks":21912,"value":379,"nodeType":82},{},[],{"data":21914,"content":21915,"nodeType":87},{},[21916],{"data":21917,"marks":21918,"value":386,"nodeType":82},{},[],{"metadata":21920,"sys":21923,"fields":21928},{"tags":21921,"concepts":21922},[],[],{"space":21924,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21926,"publishedVersion":62,"revision":44,"locale":29},{"sys":21925},{"type":12,"linkType":13,"id":14},{"sys":21927},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21929},{"url":402,"details":21930,"fileName":408,"contentType":409},{"size":404,"image":21931},{"width":406,"height":407},{"sys":21933,"fields":21936},{"id":21934,"createdAt":21935},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":21937,"slug":21938,"articleIntro":21937,"category":21939},"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",[21940],{"metadata":21941,"sys":21944,"fields":21951},{"tags":21942,"concepts":21943},[],[],{"space":21945,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21947,"publishedVersion":358,"revision":62,"contentType":21949,"locale":29},{"sys":21946},{"type":12,"linkType":13,"id":14},{"sys":21948},{"id":21,"type":12,"linkType":22},{"sys":21950},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":21952,"metaTitle":368,"metaDescription":369,"mainTitle":21953,"subtitle":387,"heroImage":21968,"ctaButton":410,"ctaLink":411},[367],{"data":21954,"content":21955,"nodeType":74},{},[21956,21962],{"data":21957,"content":21958,"nodeType":78},{},[21959],{"data":21960,"marks":21961,"value":379,"nodeType":82},{},[],{"data":21963,"content":21964,"nodeType":87},{},[21965],{"data":21966,"marks":21967,"value":386,"nodeType":82},{},[],{"metadata":21969,"sys":21972,"fields":21977},{"tags":21970,"concepts":21971},[],[],{"space":21973,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":21975,"publishedVersion":62,"revision":44,"locale":29},{"sys":21974},{"type":12,"linkType":13,"id":14},{"sys":21976},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":21978},{"url":402,"details":21979,"fileName":408,"contentType":409},{"size":404,"image":21980},{"width":406,"height":407},{"sys":21982,"fields":21985},{"id":21983,"createdAt":21984},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":21986,"slug":21987,"articleIntro":-1,"category":21988},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[21989],{"metadata":21990,"sys":21993,"fields":22000},{"tags":21991,"concepts":21992},[],[],{"space":21994,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":21996,"publishedVersion":358,"revision":62,"contentType":21998,"locale":29},{"sys":21995},{"type":12,"linkType":13,"id":14},{"sys":21997},{"id":21,"type":12,"linkType":22},{"sys":21999},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22001,"metaTitle":368,"metaDescription":369,"mainTitle":22002,"subtitle":387,"heroImage":22017,"ctaButton":410,"ctaLink":411},[367],{"data":22003,"content":22004,"nodeType":74},{},[22005,22011],{"data":22006,"content":22007,"nodeType":78},{},[22008],{"data":22009,"marks":22010,"value":379,"nodeType":82},{},[],{"data":22012,"content":22013,"nodeType":87},{},[22014],{"data":22015,"marks":22016,"value":386,"nodeType":82},{},[],{"metadata":22018,"sys":22021,"fields":22026},{"tags":22019,"concepts":22020},[],[],{"space":22022,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22024,"publishedVersion":62,"revision":44,"locale":29},{"sys":22023},{"type":12,"linkType":13,"id":14},{"sys":22025},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22027},{"url":402,"details":22028,"fileName":408,"contentType":409},{"size":404,"image":22029},{"width":406,"height":407},{"sys":22031,"fields":22034},{"id":22032,"createdAt":22033},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":22035,"slug":22036,"articleIntro":22035,"category":22037},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[22038],{"metadata":22039,"sys":22042,"fields":22049},{"tags":22040,"concepts":22041},[],[],{"space":22043,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22045,"publishedVersion":358,"revision":62,"contentType":22047,"locale":29},{"sys":22044},{"type":12,"linkType":13,"id":14},{"sys":22046},{"id":21,"type":12,"linkType":22},{"sys":22048},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22050,"metaTitle":368,"metaDescription":369,"mainTitle":22051,"subtitle":387,"heroImage":22066,"ctaButton":410,"ctaLink":411},[367],{"data":22052,"content":22053,"nodeType":74},{},[22054,22060],{"data":22055,"content":22056,"nodeType":78},{},[22057],{"data":22058,"marks":22059,"value":379,"nodeType":82},{},[],{"data":22061,"content":22062,"nodeType":87},{},[22063],{"data":22064,"marks":22065,"value":386,"nodeType":82},{},[],{"metadata":22067,"sys":22070,"fields":22075},{"tags":22068,"concepts":22069},[],[],{"space":22071,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22073,"publishedVersion":62,"revision":44,"locale":29},{"sys":22072},{"type":12,"linkType":13,"id":14},{"sys":22074},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22076},{"url":402,"details":22077,"fileName":408,"contentType":409},{"size":404,"image":22078},{"width":406,"height":407},{"sys":22080,"fields":22083},{"id":22081,"createdAt":22082},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":22084,"slug":22085,"articleIntro":-1,"category":22086},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[22087],{"metadata":22088,"sys":22091,"fields":22098},{"tags":22089,"concepts":22090},[],[],{"space":22092,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22094,"publishedVersion":358,"revision":62,"contentType":22096,"locale":29},{"sys":22093},{"type":12,"linkType":13,"id":14},{"sys":22095},{"id":21,"type":12,"linkType":22},{"sys":22097},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22099,"metaTitle":368,"metaDescription":369,"mainTitle":22100,"subtitle":387,"heroImage":22115,"ctaButton":410,"ctaLink":411},[367],{"data":22101,"content":22102,"nodeType":74},{},[22103,22109],{"data":22104,"content":22105,"nodeType":78},{},[22106],{"data":22107,"marks":22108,"value":379,"nodeType":82},{},[],{"data":22110,"content":22111,"nodeType":87},{},[22112],{"data":22113,"marks":22114,"value":386,"nodeType":82},{},[],{"metadata":22116,"sys":22119,"fields":22124},{"tags":22117,"concepts":22118},[],[],{"space":22120,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22122,"publishedVersion":62,"revision":44,"locale":29},{"sys":22121},{"type":12,"linkType":13,"id":14},{"sys":22123},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22125},{"url":402,"details":22126,"fileName":408,"contentType":409},{"size":404,"image":22127},{"width":406,"height":407},{"sys":22129,"fields":22132},{"id":22130,"createdAt":22131},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":22133,"slug":22134,"articleIntro":-1,"category":22135},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[22136],{"metadata":22137,"sys":22140,"fields":22147},{"tags":22138,"concepts":22139},[],[],{"space":22141,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22143,"publishedVersion":358,"revision":62,"contentType":22145,"locale":29},{"sys":22142},{"type":12,"linkType":13,"id":14},{"sys":22144},{"id":21,"type":12,"linkType":22},{"sys":22146},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22148,"metaTitle":368,"metaDescription":369,"mainTitle":22149,"subtitle":387,"heroImage":22164,"ctaButton":410,"ctaLink":411},[367],{"data":22150,"content":22151,"nodeType":74},{},[22152,22158],{"data":22153,"content":22154,"nodeType":78},{},[22155],{"data":22156,"marks":22157,"value":379,"nodeType":82},{},[],{"data":22159,"content":22160,"nodeType":87},{},[22161],{"data":22162,"marks":22163,"value":386,"nodeType":82},{},[],{"metadata":22165,"sys":22168,"fields":22173},{"tags":22166,"concepts":22167},[],[],{"space":22169,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22171,"publishedVersion":62,"revision":44,"locale":29},{"sys":22170},{"type":12,"linkType":13,"id":14},{"sys":22172},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22174},{"url":402,"details":22175,"fileName":408,"contentType":409},{"size":404,"image":22176},{"width":406,"height":407},{"sys":22178,"fields":22181},{"id":22179,"createdAt":22180},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":22182,"slug":22183,"articleIntro":22182,"category":22184},"6248 - Divers","compte-6248-divers",[22185],{"metadata":22186,"sys":22189,"fields":22196},{"tags":22187,"concepts":22188},[],[],{"space":22190,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22192,"publishedVersion":358,"revision":62,"contentType":22194,"locale":29},{"sys":22191},{"type":12,"linkType":13,"id":14},{"sys":22193},{"id":21,"type":12,"linkType":22},{"sys":22195},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22197,"metaTitle":368,"metaDescription":369,"mainTitle":22198,"subtitle":387,"heroImage":22213,"ctaButton":410,"ctaLink":411},[367],{"data":22199,"content":22200,"nodeType":74},{},[22201,22207],{"data":22202,"content":22203,"nodeType":78},{},[22204],{"data":22205,"marks":22206,"value":379,"nodeType":82},{},[],{"data":22208,"content":22209,"nodeType":87},{},[22210],{"data":22211,"marks":22212,"value":386,"nodeType":82},{},[],{"metadata":22214,"sys":22217,"fields":22222},{"tags":22215,"concepts":22216},[],[],{"space":22218,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22220,"publishedVersion":62,"revision":44,"locale":29},{"sys":22219},{"type":12,"linkType":13,"id":14},{"sys":22221},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22223},{"url":402,"details":22224,"fileName":408,"contentType":409},{"size":404,"image":22225},{"width":406,"height":407},{"sys":22227,"fields":22230},{"id":22228,"createdAt":22229},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":22231,"slug":22232,"articleIntro":22233,"category":22234},"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.",[22235],{"metadata":22236,"sys":22239,"fields":22246},{"tags":22237,"concepts":22238},[],[],{"space":22240,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22242,"publishedVersion":358,"revision":62,"contentType":22244,"locale":29},{"sys":22241},{"type":12,"linkType":13,"id":14},{"sys":22243},{"id":21,"type":12,"linkType":22},{"sys":22245},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22247,"metaTitle":368,"metaDescription":369,"mainTitle":22248,"subtitle":387,"heroImage":22263,"ctaButton":410,"ctaLink":411},[367],{"data":22249,"content":22250,"nodeType":74},{},[22251,22257],{"data":22252,"content":22253,"nodeType":78},{},[22254],{"data":22255,"marks":22256,"value":379,"nodeType":82},{},[],{"data":22258,"content":22259,"nodeType":87},{},[22260],{"data":22261,"marks":22262,"value":386,"nodeType":82},{},[],{"metadata":22264,"sys":22267,"fields":22272},{"tags":22265,"concepts":22266},[],[],{"space":22268,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22270,"publishedVersion":62,"revision":44,"locale":29},{"sys":22269},{"type":12,"linkType":13,"id":14},{"sys":22271},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22273},{"url":402,"details":22274,"fileName":408,"contentType":409},{"size":404,"image":22275},{"width":406,"height":407},{"sys":22277,"fields":22280},{"id":22278,"createdAt":22279},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":22281,"slug":22282,"articleIntro":22281,"category":22283},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[22284],{"metadata":22285,"sys":22288,"fields":22295},{"tags":22286,"concepts":22287},[],[],{"space":22289,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22291,"publishedVersion":358,"revision":62,"contentType":22293,"locale":29},{"sys":22290},{"type":12,"linkType":13,"id":14},{"sys":22292},{"id":21,"type":12,"linkType":22},{"sys":22294},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22296,"metaTitle":368,"metaDescription":369,"mainTitle":22297,"subtitle":387,"heroImage":22312,"ctaButton":410,"ctaLink":411},[367],{"data":22298,"content":22299,"nodeType":74},{},[22300,22306],{"data":22301,"content":22302,"nodeType":78},{},[22303],{"data":22304,"marks":22305,"value":379,"nodeType":82},{},[],{"data":22307,"content":22308,"nodeType":87},{},[22309],{"data":22310,"marks":22311,"value":386,"nodeType":82},{},[],{"metadata":22313,"sys":22316,"fields":22321},{"tags":22314,"concepts":22315},[],[],{"space":22317,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22319,"publishedVersion":62,"revision":44,"locale":29},{"sys":22318},{"type":12,"linkType":13,"id":14},{"sys":22320},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22322},{"url":402,"details":22323,"fileName":408,"contentType":409},{"size":404,"image":22324},{"width":406,"height":407},{"sys":22326,"fields":22329},{"id":22327,"createdAt":22328},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":22330,"slug":22331,"articleIntro":22330,"category":22332},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[22333],{"metadata":22334,"sys":22337,"fields":22344},{"tags":22335,"concepts":22336},[],[],{"space":22338,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22340,"publishedVersion":358,"revision":62,"contentType":22342,"locale":29},{"sys":22339},{"type":12,"linkType":13,"id":14},{"sys":22341},{"id":21,"type":12,"linkType":22},{"sys":22343},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22345,"metaTitle":368,"metaDescription":369,"mainTitle":22346,"subtitle":387,"heroImage":22361,"ctaButton":410,"ctaLink":411},[367],{"data":22347,"content":22348,"nodeType":74},{},[22349,22355],{"data":22350,"content":22351,"nodeType":78},{},[22352],{"data":22353,"marks":22354,"value":379,"nodeType":82},{},[],{"data":22356,"content":22357,"nodeType":87},{},[22358],{"data":22359,"marks":22360,"value":386,"nodeType":82},{},[],{"metadata":22362,"sys":22365,"fields":22370},{"tags":22363,"concepts":22364},[],[],{"space":22366,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22368,"publishedVersion":62,"revision":44,"locale":29},{"sys":22367},{"type":12,"linkType":13,"id":14},{"sys":22369},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22371},{"url":402,"details":22372,"fileName":408,"contentType":409},{"size":404,"image":22373},{"width":406,"height":407},{"sys":22375,"fields":22378},{"id":22376,"createdAt":22377},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":22379,"slug":22380,"articleIntro":22381,"category":22382},"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.",[22383],{"metadata":22384,"sys":22387,"fields":22394},{"tags":22385,"concepts":22386},[],[],{"space":22388,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22390,"publishedVersion":358,"revision":62,"contentType":22392,"locale":29},{"sys":22389},{"type":12,"linkType":13,"id":14},{"sys":22391},{"id":21,"type":12,"linkType":22},{"sys":22393},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22395,"metaTitle":368,"metaDescription":369,"mainTitle":22396,"subtitle":387,"heroImage":22411,"ctaButton":410,"ctaLink":411},[367],{"data":22397,"content":22398,"nodeType":74},{},[22399,22405],{"data":22400,"content":22401,"nodeType":78},{},[22402],{"data":22403,"marks":22404,"value":379,"nodeType":82},{},[],{"data":22406,"content":22407,"nodeType":87},{},[22408],{"data":22409,"marks":22410,"value":386,"nodeType":82},{},[],{"metadata":22412,"sys":22415,"fields":22420},{"tags":22413,"concepts":22414},[],[],{"space":22416,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22418,"publishedVersion":62,"revision":44,"locale":29},{"sys":22417},{"type":12,"linkType":13,"id":14},{"sys":22419},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22421},{"url":402,"details":22422,"fileName":408,"contentType":409},{"size":404,"image":22423},{"width":406,"height":407},{"sys":22425,"fields":22428},{"id":22426,"createdAt":22427},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":22429,"slug":22430,"articleIntro":22429,"category":22431},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[22432],{"metadata":22433,"sys":22436,"fields":22443},{"tags":22434,"concepts":22435},[],[],{"space":22437,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22439,"publishedVersion":358,"revision":62,"contentType":22441,"locale":29},{"sys":22438},{"type":12,"linkType":13,"id":14},{"sys":22440},{"id":21,"type":12,"linkType":22},{"sys":22442},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22444,"metaTitle":368,"metaDescription":369,"mainTitle":22445,"subtitle":387,"heroImage":22460,"ctaButton":410,"ctaLink":411},[367],{"data":22446,"content":22447,"nodeType":74},{},[22448,22454],{"data":22449,"content":22450,"nodeType":78},{},[22451],{"data":22452,"marks":22453,"value":379,"nodeType":82},{},[],{"data":22455,"content":22456,"nodeType":87},{},[22457],{"data":22458,"marks":22459,"value":386,"nodeType":82},{},[],{"metadata":22461,"sys":22464,"fields":22469},{"tags":22462,"concepts":22463},[],[],{"space":22465,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22467,"publishedVersion":62,"revision":44,"locale":29},{"sys":22466},{"type":12,"linkType":13,"id":14},{"sys":22468},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22470},{"url":402,"details":22471,"fileName":408,"contentType":409},{"size":404,"image":22472},{"width":406,"height":407},{"sys":22474,"fields":22477},{"id":22475,"createdAt":22476},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":22478,"slug":22479,"articleIntro":-1,"category":22480},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[22481],{"metadata":22482,"sys":22485,"fields":22492},{"tags":22483,"concepts":22484},[],[],{"space":22486,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22488,"publishedVersion":358,"revision":62,"contentType":22490,"locale":29},{"sys":22487},{"type":12,"linkType":13,"id":14},{"sys":22489},{"id":21,"type":12,"linkType":22},{"sys":22491},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22493,"metaTitle":368,"metaDescription":369,"mainTitle":22494,"subtitle":387,"heroImage":22509,"ctaButton":410,"ctaLink":411},[367],{"data":22495,"content":22496,"nodeType":74},{},[22497,22503],{"data":22498,"content":22499,"nodeType":78},{},[22500],{"data":22501,"marks":22502,"value":379,"nodeType":82},{},[],{"data":22504,"content":22505,"nodeType":87},{},[22506],{"data":22507,"marks":22508,"value":386,"nodeType":82},{},[],{"metadata":22510,"sys":22513,"fields":22518},{"tags":22511,"concepts":22512},[],[],{"space":22514,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22516,"publishedVersion":62,"revision":44,"locale":29},{"sys":22515},{"type":12,"linkType":13,"id":14},{"sys":22517},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22519},{"url":402,"details":22520,"fileName":408,"contentType":409},{"size":404,"image":22521},{"width":406,"height":407},{"sys":22523,"fields":22526},{"id":22524,"createdAt":22525},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":22527,"slug":22528,"articleIntro":22527,"category":22529},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[22530],{"metadata":22531,"sys":22534,"fields":22541},{"tags":22532,"concepts":22533},[],[],{"space":22535,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22537,"publishedVersion":358,"revision":62,"contentType":22539,"locale":29},{"sys":22536},{"type":12,"linkType":13,"id":14},{"sys":22538},{"id":21,"type":12,"linkType":22},{"sys":22540},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22542,"metaTitle":368,"metaDescription":369,"mainTitle":22543,"subtitle":387,"heroImage":22558,"ctaButton":410,"ctaLink":411},[367],{"data":22544,"content":22545,"nodeType":74},{},[22546,22552],{"data":22547,"content":22548,"nodeType":78},{},[22549],{"data":22550,"marks":22551,"value":379,"nodeType":82},{},[],{"data":22553,"content":22554,"nodeType":87},{},[22555],{"data":22556,"marks":22557,"value":386,"nodeType":82},{},[],{"metadata":22559,"sys":22562,"fields":22567},{"tags":22560,"concepts":22561},[],[],{"space":22563,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22565,"publishedVersion":62,"revision":44,"locale":29},{"sys":22564},{"type":12,"linkType":13,"id":14},{"sys":22566},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22568},{"url":402,"details":22569,"fileName":408,"contentType":409},{"size":404,"image":22570},{"width":406,"height":407},{"sys":22572,"fields":22575},{"id":22573,"createdAt":22574},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":22576,"slug":22577,"articleIntro":22576,"category":22578},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[22579],{"metadata":22580,"sys":22583,"fields":22590},{"tags":22581,"concepts":22582},[],[],{"space":22584,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22586,"publishedVersion":358,"revision":62,"contentType":22588,"locale":29},{"sys":22585},{"type":12,"linkType":13,"id":14},{"sys":22587},{"id":21,"type":12,"linkType":22},{"sys":22589},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22591,"metaTitle":368,"metaDescription":369,"mainTitle":22592,"subtitle":387,"heroImage":22607,"ctaButton":410,"ctaLink":411},[367],{"data":22593,"content":22594,"nodeType":74},{},[22595,22601],{"data":22596,"content":22597,"nodeType":78},{},[22598],{"data":22599,"marks":22600,"value":379,"nodeType":82},{},[],{"data":22602,"content":22603,"nodeType":87},{},[22604],{"data":22605,"marks":22606,"value":386,"nodeType":82},{},[],{"metadata":22608,"sys":22611,"fields":22616},{"tags":22609,"concepts":22610},[],[],{"space":22612,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22614,"publishedVersion":62,"revision":44,"locale":29},{"sys":22613},{"type":12,"linkType":13,"id":14},{"sys":22615},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22617},{"url":402,"details":22618,"fileName":408,"contentType":409},{"size":404,"image":22619},{"width":406,"height":407},{"sys":22621,"fields":22624},{"id":22622,"createdAt":22623},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":22625,"slug":22626,"articleIntro":22625,"category":22627},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[22628],{"metadata":22629,"sys":22632,"fields":22639},{"tags":22630,"concepts":22631},[],[],{"space":22633,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22635,"publishedVersion":358,"revision":62,"contentType":22637,"locale":29},{"sys":22634},{"type":12,"linkType":13,"id":14},{"sys":22636},{"id":21,"type":12,"linkType":22},{"sys":22638},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22640,"metaTitle":368,"metaDescription":369,"mainTitle":22641,"subtitle":387,"heroImage":22656,"ctaButton":410,"ctaLink":411},[367],{"data":22642,"content":22643,"nodeType":74},{},[22644,22650],{"data":22645,"content":22646,"nodeType":78},{},[22647],{"data":22648,"marks":22649,"value":379,"nodeType":82},{},[],{"data":22651,"content":22652,"nodeType":87},{},[22653],{"data":22654,"marks":22655,"value":386,"nodeType":82},{},[],{"metadata":22657,"sys":22660,"fields":22665},{"tags":22658,"concepts":22659},[],[],{"space":22661,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22663,"publishedVersion":62,"revision":44,"locale":29},{"sys":22662},{"type":12,"linkType":13,"id":14},{"sys":22664},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22666},{"url":402,"details":22667,"fileName":408,"contentType":409},{"size":404,"image":22668},{"width":406,"height":407},{"sys":22670,"fields":22673},{"id":22671,"createdAt":22672},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":22674,"slug":22675,"articleIntro":22674,"category":22676},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[22677],{"metadata":22678,"sys":22681,"fields":22688},{"tags":22679,"concepts":22680},[],[],{"space":22682,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22684,"publishedVersion":358,"revision":62,"contentType":22686,"locale":29},{"sys":22683},{"type":12,"linkType":13,"id":14},{"sys":22685},{"id":21,"type":12,"linkType":22},{"sys":22687},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22689,"metaTitle":368,"metaDescription":369,"mainTitle":22690,"subtitle":387,"heroImage":22705,"ctaButton":410,"ctaLink":411},[367],{"data":22691,"content":22692,"nodeType":74},{},[22693,22699],{"data":22694,"content":22695,"nodeType":78},{},[22696],{"data":22697,"marks":22698,"value":379,"nodeType":82},{},[],{"data":22700,"content":22701,"nodeType":87},{},[22702],{"data":22703,"marks":22704,"value":386,"nodeType":82},{},[],{"metadata":22706,"sys":22709,"fields":22714},{"tags":22707,"concepts":22708},[],[],{"space":22710,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22712,"publishedVersion":62,"revision":44,"locale":29},{"sys":22711},{"type":12,"linkType":13,"id":14},{"sys":22713},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22715},{"url":402,"details":22716,"fileName":408,"contentType":409},{"size":404,"image":22717},{"width":406,"height":407},{"sys":22719,"fields":22722},{"id":22720,"createdAt":22721},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":22723,"slug":22724,"articleIntro":22723,"category":22725},"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",[22726],{"metadata":22727,"sys":22730,"fields":22737},{"tags":22728,"concepts":22729},[],[],{"space":22731,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22733,"publishedVersion":358,"revision":62,"contentType":22735,"locale":29},{"sys":22732},{"type":12,"linkType":13,"id":14},{"sys":22734},{"id":21,"type":12,"linkType":22},{"sys":22736},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22738,"metaTitle":368,"metaDescription":369,"mainTitle":22739,"subtitle":387,"heroImage":22754,"ctaButton":410,"ctaLink":411},[367],{"data":22740,"content":22741,"nodeType":74},{},[22742,22748],{"data":22743,"content":22744,"nodeType":78},{},[22745],{"data":22746,"marks":22747,"value":379,"nodeType":82},{},[],{"data":22749,"content":22750,"nodeType":87},{},[22751],{"data":22752,"marks":22753,"value":386,"nodeType":82},{},[],{"metadata":22755,"sys":22758,"fields":22763},{"tags":22756,"concepts":22757},[],[],{"space":22759,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22761,"publishedVersion":62,"revision":44,"locale":29},{"sys":22760},{"type":12,"linkType":13,"id":14},{"sys":22762},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22764},{"url":402,"details":22765,"fileName":408,"contentType":409},{"size":404,"image":22766},{"width":406,"height":407},{"sys":22768,"fields":22771},{"id":22769,"createdAt":22770},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":22772,"slug":22773,"articleIntro":22772,"category":22774},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[22775],{"metadata":22776,"sys":22779,"fields":22786},{"tags":22777,"concepts":22778},[],[],{"space":22780,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22782,"publishedVersion":358,"revision":62,"contentType":22784,"locale":29},{"sys":22781},{"type":12,"linkType":13,"id":14},{"sys":22783},{"id":21,"type":12,"linkType":22},{"sys":22785},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22787,"metaTitle":368,"metaDescription":369,"mainTitle":22788,"subtitle":387,"heroImage":22803,"ctaButton":410,"ctaLink":411},[367],{"data":22789,"content":22790,"nodeType":74},{},[22791,22797],{"data":22792,"content":22793,"nodeType":78},{},[22794],{"data":22795,"marks":22796,"value":379,"nodeType":82},{},[],{"data":22798,"content":22799,"nodeType":87},{},[22800],{"data":22801,"marks":22802,"value":386,"nodeType":82},{},[],{"metadata":22804,"sys":22807,"fields":22812},{"tags":22805,"concepts":22806},[],[],{"space":22808,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22810,"publishedVersion":62,"revision":44,"locale":29},{"sys":22809},{"type":12,"linkType":13,"id":14},{"sys":22811},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22813},{"url":402,"details":22814,"fileName":408,"contentType":409},{"size":404,"image":22815},{"width":406,"height":407},{"sys":22817,"fields":22820},{"id":22818,"createdAt":22819},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22821,"slug":22822,"articleIntro":22821,"category":22823},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22824],{"metadata":22825,"sys":22828,"fields":22835},{"tags":22826,"concepts":22827},[],[],{"space":22829,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22831,"publishedVersion":358,"revision":62,"contentType":22833,"locale":29},{"sys":22830},{"type":12,"linkType":13,"id":14},{"sys":22832},{"id":21,"type":12,"linkType":22},{"sys":22834},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22836,"metaTitle":368,"metaDescription":369,"mainTitle":22837,"subtitle":387,"heroImage":22852,"ctaButton":410,"ctaLink":411},[367],{"data":22838,"content":22839,"nodeType":74},{},[22840,22846],{"data":22841,"content":22842,"nodeType":78},{},[22843],{"data":22844,"marks":22845,"value":379,"nodeType":82},{},[],{"data":22847,"content":22848,"nodeType":87},{},[22849],{"data":22850,"marks":22851,"value":386,"nodeType":82},{},[],{"metadata":22853,"sys":22856,"fields":22861},{"tags":22854,"concepts":22855},[],[],{"space":22857,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22859,"publishedVersion":62,"revision":44,"locale":29},{"sys":22858},{"type":12,"linkType":13,"id":14},{"sys":22860},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22862},{"url":402,"details":22863,"fileName":408,"contentType":409},{"size":404,"image":22864},{"width":406,"height":407},{"sys":22866,"fields":22869},{"id":22867,"createdAt":22868},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":22870,"slug":22871,"articleIntro":22870,"category":22872},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[22873],{"metadata":22874,"sys":22877,"fields":22884},{"tags":22875,"concepts":22876},[],[],{"space":22878,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22880,"publishedVersion":358,"revision":62,"contentType":22882,"locale":29},{"sys":22879},{"type":12,"linkType":13,"id":14},{"sys":22881},{"id":21,"type":12,"linkType":22},{"sys":22883},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22885,"metaTitle":368,"metaDescription":369,"mainTitle":22886,"subtitle":387,"heroImage":22901,"ctaButton":410,"ctaLink":411},[367],{"data":22887,"content":22888,"nodeType":74},{},[22889,22895],{"data":22890,"content":22891,"nodeType":78},{},[22892],{"data":22893,"marks":22894,"value":379,"nodeType":82},{},[],{"data":22896,"content":22897,"nodeType":87},{},[22898],{"data":22899,"marks":22900,"value":386,"nodeType":82},{},[],{"metadata":22902,"sys":22905,"fields":22910},{"tags":22903,"concepts":22904},[],[],{"space":22906,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22908,"publishedVersion":62,"revision":44,"locale":29},{"sys":22907},{"type":12,"linkType":13,"id":14},{"sys":22909},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22911},{"url":402,"details":22912,"fileName":408,"contentType":409},{"size":404,"image":22913},{"width":406,"height":407},{"sys":22915,"fields":22918},{"id":22916,"createdAt":22917},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":22919,"slug":22920,"articleIntro":22919,"category":22921},"72 - Production immobilisée","compte-72-production-immobilisee",[22922],{"metadata":22923,"sys":22926,"fields":22933},{"tags":22924,"concepts":22925},[],[],{"space":22927,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22929,"publishedVersion":358,"revision":62,"contentType":22931,"locale":29},{"sys":22928},{"type":12,"linkType":13,"id":14},{"sys":22930},{"id":21,"type":12,"linkType":22},{"sys":22932},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22934,"metaTitle":368,"metaDescription":369,"mainTitle":22935,"subtitle":387,"heroImage":22950,"ctaButton":410,"ctaLink":411},[367],{"data":22936,"content":22937,"nodeType":74},{},[22938,22944],{"data":22939,"content":22940,"nodeType":78},{},[22941],{"data":22942,"marks":22943,"value":379,"nodeType":82},{},[],{"data":22945,"content":22946,"nodeType":87},{},[22947],{"data":22948,"marks":22949,"value":386,"nodeType":82},{},[],{"metadata":22951,"sys":22954,"fields":22959},{"tags":22952,"concepts":22953},[],[],{"space":22955,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":22957,"publishedVersion":62,"revision":44,"locale":29},{"sys":22956},{"type":12,"linkType":13,"id":14},{"sys":22958},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":22960},{"url":402,"details":22961,"fileName":408,"contentType":409},{"size":404,"image":22962},{"width":406,"height":407},{"sys":22964,"fields":22967},{"id":22965,"createdAt":22966},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":22968,"slug":22969,"articleIntro":22968,"category":22970},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[22971],{"metadata":22972,"sys":22975,"fields":22982},{"tags":22973,"concepts":22974},[],[],{"space":22976,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":22978,"publishedVersion":358,"revision":62,"contentType":22980,"locale":29},{"sys":22977},{"type":12,"linkType":13,"id":14},{"sys":22979},{"id":21,"type":12,"linkType":22},{"sys":22981},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":22983,"metaTitle":368,"metaDescription":369,"mainTitle":22984,"subtitle":387,"heroImage":22999,"ctaButton":410,"ctaLink":411},[367],{"data":22985,"content":22986,"nodeType":74},{},[22987,22993],{"data":22988,"content":22989,"nodeType":78},{},[22990],{"data":22991,"marks":22992,"value":379,"nodeType":82},{},[],{"data":22994,"content":22995,"nodeType":87},{},[22996],{"data":22997,"marks":22998,"value":386,"nodeType":82},{},[],{"metadata":23000,"sys":23003,"fields":23008},{"tags":23001,"concepts":23002},[],[],{"space":23004,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23006,"publishedVersion":62,"revision":44,"locale":29},{"sys":23005},{"type":12,"linkType":13,"id":14},{"sys":23007},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23009},{"url":402,"details":23010,"fileName":408,"contentType":409},{"size":404,"image":23011},{"width":406,"height":407},{"sys":23013,"fields":23016},{"id":23014,"createdAt":23015},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":23017,"slug":23018,"articleIntro":23017,"category":23019},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[23020],{"metadata":23021,"sys":23024,"fields":23031},{"tags":23022,"concepts":23023},[],[],{"space":23025,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23027,"publishedVersion":358,"revision":62,"contentType":23029,"locale":29},{"sys":23026},{"type":12,"linkType":13,"id":14},{"sys":23028},{"id":21,"type":12,"linkType":22},{"sys":23030},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23032,"metaTitle":368,"metaDescription":369,"mainTitle":23033,"subtitle":387,"heroImage":23048,"ctaButton":410,"ctaLink":411},[367],{"data":23034,"content":23035,"nodeType":74},{},[23036,23042],{"data":23037,"content":23038,"nodeType":78},{},[23039],{"data":23040,"marks":23041,"value":379,"nodeType":82},{},[],{"data":23043,"content":23044,"nodeType":87},{},[23045],{"data":23046,"marks":23047,"value":386,"nodeType":82},{},[],{"metadata":23049,"sys":23052,"fields":23057},{"tags":23050,"concepts":23051},[],[],{"space":23053,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23055,"publishedVersion":62,"revision":44,"locale":29},{"sys":23054},{"type":12,"linkType":13,"id":14},{"sys":23056},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23058},{"url":402,"details":23059,"fileName":408,"contentType":409},{"size":404,"image":23060},{"width":406,"height":407},{"sys":23062,"fields":23065},{"id":23063,"createdAt":23064},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":23066,"slug":23067,"articleIntro":23066,"category":23068},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[23069],{"metadata":23070,"sys":23073,"fields":23080},{"tags":23071,"concepts":23072},[],[],{"space":23074,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23076,"publishedVersion":358,"revision":62,"contentType":23078,"locale":29},{"sys":23075},{"type":12,"linkType":13,"id":14},{"sys":23077},{"id":21,"type":12,"linkType":22},{"sys":23079},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23081,"metaTitle":368,"metaDescription":369,"mainTitle":23082,"subtitle":387,"heroImage":23097,"ctaButton":410,"ctaLink":411},[367],{"data":23083,"content":23084,"nodeType":74},{},[23085,23091],{"data":23086,"content":23087,"nodeType":78},{},[23088],{"data":23089,"marks":23090,"value":379,"nodeType":82},{},[],{"data":23092,"content":23093,"nodeType":87},{},[23094],{"data":23095,"marks":23096,"value":386,"nodeType":82},{},[],{"metadata":23098,"sys":23101,"fields":23106},{"tags":23099,"concepts":23100},[],[],{"space":23102,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23104,"publishedVersion":62,"revision":44,"locale":29},{"sys":23103},{"type":12,"linkType":13,"id":14},{"sys":23105},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23107},{"url":402,"details":23108,"fileName":408,"contentType":409},{"size":404,"image":23109},{"width":406,"height":407},{"sys":23111,"fields":23114},{"id":23112,"createdAt":23113},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":23115,"slug":23116,"articleIntro":23115,"category":23117},"4551 - Principal","compte-4551-principal",[23118],{"metadata":23119,"sys":23122,"fields":23129},{"tags":23120,"concepts":23121},[],[],{"space":23123,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23125,"publishedVersion":358,"revision":62,"contentType":23127,"locale":29},{"sys":23124},{"type":12,"linkType":13,"id":14},{"sys":23126},{"id":21,"type":12,"linkType":22},{"sys":23128},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23130,"metaTitle":368,"metaDescription":369,"mainTitle":23131,"subtitle":387,"heroImage":23146,"ctaButton":410,"ctaLink":411},[367],{"data":23132,"content":23133,"nodeType":74},{},[23134,23140],{"data":23135,"content":23136,"nodeType":78},{},[23137],{"data":23138,"marks":23139,"value":379,"nodeType":82},{},[],{"data":23141,"content":23142,"nodeType":87},{},[23143],{"data":23144,"marks":23145,"value":386,"nodeType":82},{},[],{"metadata":23147,"sys":23150,"fields":23155},{"tags":23148,"concepts":23149},[],[],{"space":23151,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23153,"publishedVersion":62,"revision":44,"locale":29},{"sys":23152},{"type":12,"linkType":13,"id":14},{"sys":23154},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23156},{"url":402,"details":23157,"fileName":408,"contentType":409},{"size":404,"image":23158},{"width":406,"height":407},{"sys":23160,"fields":23163},{"id":23161,"createdAt":23162},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":23164,"slug":23165,"articleIntro":23164,"category":23166},"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",[23167],{"metadata":23168,"sys":23171,"fields":23178},{"tags":23169,"concepts":23170},[],[],{"space":23172,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23174,"publishedVersion":358,"revision":62,"contentType":23176,"locale":29},{"sys":23173},{"type":12,"linkType":13,"id":14},{"sys":23175},{"id":21,"type":12,"linkType":22},{"sys":23177},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23179,"metaTitle":368,"metaDescription":369,"mainTitle":23180,"subtitle":387,"heroImage":23195,"ctaButton":410,"ctaLink":411},[367],{"data":23181,"content":23182,"nodeType":74},{},[23183,23189],{"data":23184,"content":23185,"nodeType":78},{},[23186],{"data":23187,"marks":23188,"value":379,"nodeType":82},{},[],{"data":23190,"content":23191,"nodeType":87},{},[23192],{"data":23193,"marks":23194,"value":386,"nodeType":82},{},[],{"metadata":23196,"sys":23199,"fields":23204},{"tags":23197,"concepts":23198},[],[],{"space":23200,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23202,"publishedVersion":62,"revision":44,"locale":29},{"sys":23201},{"type":12,"linkType":13,"id":14},{"sys":23203},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23205},{"url":402,"details":23206,"fileName":408,"contentType":409},{"size":404,"image":23207},{"width":406,"height":407},{"sys":23209,"fields":23212},{"id":23210,"createdAt":23211},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":23213,"slug":23214,"articleIntro":-1,"category":23215},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[23216],{"metadata":23217,"sys":23220,"fields":23227},{"tags":23218,"concepts":23219},[],[],{"space":23221,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23223,"publishedVersion":358,"revision":62,"contentType":23225,"locale":29},{"sys":23222},{"type":12,"linkType":13,"id":14},{"sys":23224},{"id":21,"type":12,"linkType":22},{"sys":23226},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23228,"metaTitle":368,"metaDescription":369,"mainTitle":23229,"subtitle":387,"heroImage":23244,"ctaButton":410,"ctaLink":411},[367],{"data":23230,"content":23231,"nodeType":74},{},[23232,23238],{"data":23233,"content":23234,"nodeType":78},{},[23235],{"data":23236,"marks":23237,"value":379,"nodeType":82},{},[],{"data":23239,"content":23240,"nodeType":87},{},[23241],{"data":23242,"marks":23243,"value":386,"nodeType":82},{},[],{"metadata":23245,"sys":23248,"fields":23253},{"tags":23246,"concepts":23247},[],[],{"space":23249,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23251,"publishedVersion":62,"revision":44,"locale":29},{"sys":23250},{"type":12,"linkType":13,"id":14},{"sys":23252},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23254},{"url":402,"details":23255,"fileName":408,"contentType":409},{"size":404,"image":23256},{"width":406,"height":407},{"sys":23258,"fields":23261},{"id":23259,"createdAt":23260},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":23262,"slug":23263,"articleIntro":23262,"category":23264},"Compte 6412 - Congés payés","compte-6412-conges-payes",[23265],{"metadata":23266,"sys":23269,"fields":23276},{"tags":23267,"concepts":23268},[],[],{"space":23270,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23272,"publishedVersion":358,"revision":62,"contentType":23274,"locale":29},{"sys":23271},{"type":12,"linkType":13,"id":14},{"sys":23273},{"id":21,"type":12,"linkType":22},{"sys":23275},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23277,"metaTitle":368,"metaDescription":369,"mainTitle":23278,"subtitle":387,"heroImage":23293,"ctaButton":410,"ctaLink":411},[367],{"data":23279,"content":23280,"nodeType":74},{},[23281,23287],{"data":23282,"content":23283,"nodeType":78},{},[23284],{"data":23285,"marks":23286,"value":379,"nodeType":82},{},[],{"data":23288,"content":23289,"nodeType":87},{},[23290],{"data":23291,"marks":23292,"value":386,"nodeType":82},{},[],{"metadata":23294,"sys":23297,"fields":23302},{"tags":23295,"concepts":23296},[],[],{"space":23298,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23300,"publishedVersion":62,"revision":44,"locale":29},{"sys":23299},{"type":12,"linkType":13,"id":14},{"sys":23301},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23303},{"url":402,"details":23304,"fileName":408,"contentType":409},{"size":404,"image":23305},{"width":406,"height":407},{"sys":23307,"fields":23310},{"id":23308,"createdAt":23309},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":23311,"slug":23312,"articleIntro":23311,"category":23313},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[23314],{"metadata":23315,"sys":23318,"fields":23325},{"tags":23316,"concepts":23317},[],[],{"space":23319,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23321,"publishedVersion":358,"revision":62,"contentType":23323,"locale":29},{"sys":23320},{"type":12,"linkType":13,"id":14},{"sys":23322},{"id":21,"type":12,"linkType":22},{"sys":23324},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23326,"metaTitle":368,"metaDescription":369,"mainTitle":23327,"subtitle":387,"heroImage":23342,"ctaButton":410,"ctaLink":411},[367],{"data":23328,"content":23329,"nodeType":74},{},[23330,23336],{"data":23331,"content":23332,"nodeType":78},{},[23333],{"data":23334,"marks":23335,"value":379,"nodeType":82},{},[],{"data":23337,"content":23338,"nodeType":87},{},[23339],{"data":23340,"marks":23341,"value":386,"nodeType":82},{},[],{"metadata":23343,"sys":23346,"fields":23351},{"tags":23344,"concepts":23345},[],[],{"space":23347,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23349,"publishedVersion":62,"revision":44,"locale":29},{"sys":23348},{"type":12,"linkType":13,"id":14},{"sys":23350},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23352},{"url":402,"details":23353,"fileName":408,"contentType":409},{"size":404,"image":23354},{"width":406,"height":407},{"sys":23356,"fields":23359},{"id":23357,"createdAt":23358},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":23360,"slug":23361,"articleIntro":23360,"category":23362},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[23363],{"metadata":23364,"sys":23367,"fields":23374},{"tags":23365,"concepts":23366},[],[],{"space":23368,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23370,"publishedVersion":358,"revision":62,"contentType":23372,"locale":29},{"sys":23369},{"type":12,"linkType":13,"id":14},{"sys":23371},{"id":21,"type":12,"linkType":22},{"sys":23373},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23375,"metaTitle":368,"metaDescription":369,"mainTitle":23376,"subtitle":387,"heroImage":23391,"ctaButton":410,"ctaLink":411},[367],{"data":23377,"content":23378,"nodeType":74},{},[23379,23385],{"data":23380,"content":23381,"nodeType":78},{},[23382],{"data":23383,"marks":23384,"value":379,"nodeType":82},{},[],{"data":23386,"content":23387,"nodeType":87},{},[23388],{"data":23389,"marks":23390,"value":386,"nodeType":82},{},[],{"metadata":23392,"sys":23395,"fields":23400},{"tags":23393,"concepts":23394},[],[],{"space":23396,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23398,"publishedVersion":62,"revision":44,"locale":29},{"sys":23397},{"type":12,"linkType":13,"id":14},{"sys":23399},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23401},{"url":402,"details":23402,"fileName":408,"contentType":409},{"size":404,"image":23403},{"width":406,"height":407},{"sys":23405,"fields":23408},{"id":23406,"createdAt":23407},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":23409,"slug":23410,"articleIntro":23409,"category":23411},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[23412],{"metadata":23413,"sys":23416,"fields":23423},{"tags":23414,"concepts":23415},[],[],{"space":23417,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23419,"publishedVersion":358,"revision":62,"contentType":23421,"locale":29},{"sys":23418},{"type":12,"linkType":13,"id":14},{"sys":23420},{"id":21,"type":12,"linkType":22},{"sys":23422},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23424,"metaTitle":368,"metaDescription":369,"mainTitle":23425,"subtitle":387,"heroImage":23440,"ctaButton":410,"ctaLink":411},[367],{"data":23426,"content":23427,"nodeType":74},{},[23428,23434],{"data":23429,"content":23430,"nodeType":78},{},[23431],{"data":23432,"marks":23433,"value":379,"nodeType":82},{},[],{"data":23435,"content":23436,"nodeType":87},{},[23437],{"data":23438,"marks":23439,"value":386,"nodeType":82},{},[],{"metadata":23441,"sys":23444,"fields":23449},{"tags":23442,"concepts":23443},[],[],{"space":23445,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23447,"publishedVersion":62,"revision":44,"locale":29},{"sys":23446},{"type":12,"linkType":13,"id":14},{"sys":23448},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23450},{"url":402,"details":23451,"fileName":408,"contentType":409},{"size":404,"image":23452},{"width":406,"height":407},{"sys":23454,"fields":23457},{"id":23455,"createdAt":23456},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":23458,"slug":23459,"articleIntro":23458,"category":23460},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[23461],{"metadata":23462,"sys":23465,"fields":23472},{"tags":23463,"concepts":23464},[],[],{"space":23466,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23468,"publishedVersion":358,"revision":62,"contentType":23470,"locale":29},{"sys":23467},{"type":12,"linkType":13,"id":14},{"sys":23469},{"id":21,"type":12,"linkType":22},{"sys":23471},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23473,"metaTitle":368,"metaDescription":369,"mainTitle":23474,"subtitle":387,"heroImage":23489,"ctaButton":410,"ctaLink":411},[367],{"data":23475,"content":23476,"nodeType":74},{},[23477,23483],{"data":23478,"content":23479,"nodeType":78},{},[23480],{"data":23481,"marks":23482,"value":379,"nodeType":82},{},[],{"data":23484,"content":23485,"nodeType":87},{},[23486],{"data":23487,"marks":23488,"value":386,"nodeType":82},{},[],{"metadata":23490,"sys":23493,"fields":23498},{"tags":23491,"concepts":23492},[],[],{"space":23494,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23496,"publishedVersion":62,"revision":44,"locale":29},{"sys":23495},{"type":12,"linkType":13,"id":14},{"sys":23497},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23499},{"url":402,"details":23500,"fileName":408,"contentType":409},{"size":404,"image":23501},{"width":406,"height":407},{"sys":23503,"fields":23506},{"id":23504,"createdAt":23505},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":23507,"slug":23508,"articleIntro":23507,"category":23509},"78174 - Créances","compte-78174-creances",[23510],{"metadata":23511,"sys":23514,"fields":23521},{"tags":23512,"concepts":23513},[],[],{"space":23515,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23517,"publishedVersion":358,"revision":62,"contentType":23519,"locale":29},{"sys":23516},{"type":12,"linkType":13,"id":14},{"sys":23518},{"id":21,"type":12,"linkType":22},{"sys":23520},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23522,"metaTitle":368,"metaDescription":369,"mainTitle":23523,"subtitle":387,"heroImage":23538,"ctaButton":410,"ctaLink":411},[367],{"data":23524,"content":23525,"nodeType":74},{},[23526,23532],{"data":23527,"content":23528,"nodeType":78},{},[23529],{"data":23530,"marks":23531,"value":379,"nodeType":82},{},[],{"data":23533,"content":23534,"nodeType":87},{},[23535],{"data":23536,"marks":23537,"value":386,"nodeType":82},{},[],{"metadata":23539,"sys":23542,"fields":23547},{"tags":23540,"concepts":23541},[],[],{"space":23543,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23545,"publishedVersion":62,"revision":44,"locale":29},{"sys":23544},{"type":12,"linkType":13,"id":14},{"sys":23546},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23548},{"url":402,"details":23549,"fileName":408,"contentType":409},{"size":404,"image":23550},{"width":406,"height":407},{"sys":23552,"fields":23555},{"id":23553,"createdAt":23554},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":23556,"slug":23557,"articleIntro":23556,"category":23558},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[23559],{"metadata":23560,"sys":23563,"fields":23570},{"tags":23561,"concepts":23562},[],[],{"space":23564,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23566,"publishedVersion":358,"revision":62,"contentType":23568,"locale":29},{"sys":23565},{"type":12,"linkType":13,"id":14},{"sys":23567},{"id":21,"type":12,"linkType":22},{"sys":23569},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23571,"metaTitle":368,"metaDescription":369,"mainTitle":23572,"subtitle":387,"heroImage":23587,"ctaButton":410,"ctaLink":411},[367],{"data":23573,"content":23574,"nodeType":74},{},[23575,23581],{"data":23576,"content":23577,"nodeType":78},{},[23578],{"data":23579,"marks":23580,"value":379,"nodeType":82},{},[],{"data":23582,"content":23583,"nodeType":87},{},[23584],{"data":23585,"marks":23586,"value":386,"nodeType":82},{},[],{"metadata":23588,"sys":23591,"fields":23596},{"tags":23589,"concepts":23590},[],[],{"space":23592,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23594,"publishedVersion":62,"revision":44,"locale":29},{"sys":23593},{"type":12,"linkType":13,"id":14},{"sys":23595},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23597},{"url":402,"details":23598,"fileName":408,"contentType":409},{"size":404,"image":23599},{"width":406,"height":407},{"sys":23601,"fields":23604},{"id":23602,"createdAt":23603},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":23605,"slug":23606,"articleIntro":23605,"category":23607},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[23608],{"metadata":23609,"sys":23612,"fields":23619},{"tags":23610,"concepts":23611},[],[],{"space":23613,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23615,"publishedVersion":358,"revision":62,"contentType":23617,"locale":29},{"sys":23614},{"type":12,"linkType":13,"id":14},{"sys":23616},{"id":21,"type":12,"linkType":22},{"sys":23618},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23620,"metaTitle":368,"metaDescription":369,"mainTitle":23621,"subtitle":387,"heroImage":23636,"ctaButton":410,"ctaLink":411},[367],{"data":23622,"content":23623,"nodeType":74},{},[23624,23630],{"data":23625,"content":23626,"nodeType":78},{},[23627],{"data":23628,"marks":23629,"value":379,"nodeType":82},{},[],{"data":23631,"content":23632,"nodeType":87},{},[23633],{"data":23634,"marks":23635,"value":386,"nodeType":82},{},[],{"metadata":23637,"sys":23640,"fields":23645},{"tags":23638,"concepts":23639},[],[],{"space":23641,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23643,"publishedVersion":62,"revision":44,"locale":29},{"sys":23642},{"type":12,"linkType":13,"id":14},{"sys":23644},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23646},{"url":402,"details":23647,"fileName":408,"contentType":409},{"size":404,"image":23648},{"width":406,"height":407},{"sys":23650,"fields":23653},{"id":23651,"createdAt":23652},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":23654,"slug":23655,"articleIntro":-1,"category":23656},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[23657],{"metadata":23658,"sys":23661,"fields":23668},{"tags":23659,"concepts":23660},[],[],{"space":23662,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23664,"publishedVersion":358,"revision":62,"contentType":23666,"locale":29},{"sys":23663},{"type":12,"linkType":13,"id":14},{"sys":23665},{"id":21,"type":12,"linkType":22},{"sys":23667},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23669,"metaTitle":368,"metaDescription":369,"mainTitle":23670,"subtitle":387,"heroImage":23685,"ctaButton":410,"ctaLink":411},[367],{"data":23671,"content":23672,"nodeType":74},{},[23673,23679],{"data":23674,"content":23675,"nodeType":78},{},[23676],{"data":23677,"marks":23678,"value":379,"nodeType":82},{},[],{"data":23680,"content":23681,"nodeType":87},{},[23682],{"data":23683,"marks":23684,"value":386,"nodeType":82},{},[],{"metadata":23686,"sys":23689,"fields":23694},{"tags":23687,"concepts":23688},[],[],{"space":23690,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23692,"publishedVersion":62,"revision":44,"locale":29},{"sys":23691},{"type":12,"linkType":13,"id":14},{"sys":23693},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23695},{"url":402,"details":23696,"fileName":408,"contentType":409},{"size":404,"image":23697},{"width":406,"height":407},{"sys":23699,"fields":23702},{"id":23700,"createdAt":23701},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":23703,"slug":23704,"articleIntro":-1,"category":23705},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[23706],{"metadata":23707,"sys":23710,"fields":23717},{"tags":23708,"concepts":23709},[],[],{"space":23711,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23713,"publishedVersion":358,"revision":62,"contentType":23715,"locale":29},{"sys":23712},{"type":12,"linkType":13,"id":14},{"sys":23714},{"id":21,"type":12,"linkType":22},{"sys":23716},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23718,"metaTitle":368,"metaDescription":369,"mainTitle":23719,"subtitle":387,"heroImage":23734,"ctaButton":410,"ctaLink":411},[367],{"data":23720,"content":23721,"nodeType":74},{},[23722,23728],{"data":23723,"content":23724,"nodeType":78},{},[23725],{"data":23726,"marks":23727,"value":379,"nodeType":82},{},[],{"data":23729,"content":23730,"nodeType":87},{},[23731],{"data":23732,"marks":23733,"value":386,"nodeType":82},{},[],{"metadata":23735,"sys":23738,"fields":23743},{"tags":23736,"concepts":23737},[],[],{"space":23739,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23741,"publishedVersion":62,"revision":44,"locale":29},{"sys":23740},{"type":12,"linkType":13,"id":14},{"sys":23742},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23744},{"url":402,"details":23745,"fileName":408,"contentType":409},{"size":404,"image":23746},{"width":406,"height":407},{"sys":23748,"fields":23751},{"id":23749,"createdAt":23750},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":23752,"slug":23753,"articleIntro":23752,"category":23754},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[23755],{"metadata":23756,"sys":23759,"fields":23766},{"tags":23757,"concepts":23758},[],[],{"space":23760,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23762,"publishedVersion":358,"revision":62,"contentType":23764,"locale":29},{"sys":23761},{"type":12,"linkType":13,"id":14},{"sys":23763},{"id":21,"type":12,"linkType":22},{"sys":23765},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23767,"metaTitle":368,"metaDescription":369,"mainTitle":23768,"subtitle":387,"heroImage":23783,"ctaButton":410,"ctaLink":411},[367],{"data":23769,"content":23770,"nodeType":74},{},[23771,23777],{"data":23772,"content":23773,"nodeType":78},{},[23774],{"data":23775,"marks":23776,"value":379,"nodeType":82},{},[],{"data":23778,"content":23779,"nodeType":87},{},[23780],{"data":23781,"marks":23782,"value":386,"nodeType":82},{},[],{"metadata":23784,"sys":23787,"fields":23792},{"tags":23785,"concepts":23786},[],[],{"space":23788,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23790,"publishedVersion":62,"revision":44,"locale":29},{"sys":23789},{"type":12,"linkType":13,"id":14},{"sys":23791},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23793},{"url":402,"details":23794,"fileName":408,"contentType":409},{"size":404,"image":23795},{"width":406,"height":407},{"sys":23797,"fields":23800},{"id":23798,"createdAt":23799},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":23801,"slug":23802,"articleIntro":23801,"category":23803},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[23804],{"metadata":23805,"sys":23808,"fields":23815},{"tags":23806,"concepts":23807},[],[],{"space":23809,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23811,"publishedVersion":358,"revision":62,"contentType":23813,"locale":29},{"sys":23810},{"type":12,"linkType":13,"id":14},{"sys":23812},{"id":21,"type":12,"linkType":22},{"sys":23814},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23816,"metaTitle":368,"metaDescription":369,"mainTitle":23817,"subtitle":387,"heroImage":23832,"ctaButton":410,"ctaLink":411},[367],{"data":23818,"content":23819,"nodeType":74},{},[23820,23826],{"data":23821,"content":23822,"nodeType":78},{},[23823],{"data":23824,"marks":23825,"value":379,"nodeType":82},{},[],{"data":23827,"content":23828,"nodeType":87},{},[23829],{"data":23830,"marks":23831,"value":386,"nodeType":82},{},[],{"metadata":23833,"sys":23836,"fields":23841},{"tags":23834,"concepts":23835},[],[],{"space":23837,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23839,"publishedVersion":62,"revision":44,"locale":29},{"sys":23838},{"type":12,"linkType":13,"id":14},{"sys":23840},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23842},{"url":402,"details":23843,"fileName":408,"contentType":409},{"size":404,"image":23844},{"width":406,"height":407},{"sys":23846,"fields":23849},{"id":23847,"createdAt":23848},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":23850,"slug":23851,"articleIntro":23850,"category":23852},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[23853],{"metadata":23854,"sys":23857,"fields":23864},{"tags":23855,"concepts":23856},[],[],{"space":23858,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23860,"publishedVersion":358,"revision":62,"contentType":23862,"locale":29},{"sys":23859},{"type":12,"linkType":13,"id":14},{"sys":23861},{"id":21,"type":12,"linkType":22},{"sys":23863},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23865,"metaTitle":368,"metaDescription":369,"mainTitle":23866,"subtitle":387,"heroImage":23881,"ctaButton":410,"ctaLink":411},[367],{"data":23867,"content":23868,"nodeType":74},{},[23869,23875],{"data":23870,"content":23871,"nodeType":78},{},[23872],{"data":23873,"marks":23874,"value":379,"nodeType":82},{},[],{"data":23876,"content":23877,"nodeType":87},{},[23878],{"data":23879,"marks":23880,"value":386,"nodeType":82},{},[],{"metadata":23882,"sys":23885,"fields":23890},{"tags":23883,"concepts":23884},[],[],{"space":23886,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23888,"publishedVersion":62,"revision":44,"locale":29},{"sys":23887},{"type":12,"linkType":13,"id":14},{"sys":23889},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23891},{"url":402,"details":23892,"fileName":408,"contentType":409},{"size":404,"image":23893},{"width":406,"height":407},{"sys":23895,"fields":23898},{"id":23896,"createdAt":23897},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":23899,"slug":23900,"articleIntro":23899,"category":23901},"Compte 6256 - Missions","compte-6256-missions",[23902],{"metadata":23903,"sys":23906,"fields":23913},{"tags":23904,"concepts":23905},[],[],{"space":23907,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23909,"publishedVersion":358,"revision":62,"contentType":23911,"locale":29},{"sys":23908},{"type":12,"linkType":13,"id":14},{"sys":23910},{"id":21,"type":12,"linkType":22},{"sys":23912},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23914,"metaTitle":368,"metaDescription":369,"mainTitle":23915,"subtitle":387,"heroImage":23930,"ctaButton":410,"ctaLink":411},[367],{"data":23916,"content":23917,"nodeType":74},{},[23918,23924],{"data":23919,"content":23920,"nodeType":78},{},[23921],{"data":23922,"marks":23923,"value":379,"nodeType":82},{},[],{"data":23925,"content":23926,"nodeType":87},{},[23927],{"data":23928,"marks":23929,"value":386,"nodeType":82},{},[],{"metadata":23931,"sys":23934,"fields":23939},{"tags":23932,"concepts":23933},[],[],{"space":23935,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23937,"publishedVersion":62,"revision":44,"locale":29},{"sys":23936},{"type":12,"linkType":13,"id":14},{"sys":23938},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23940},{"url":402,"details":23941,"fileName":408,"contentType":409},{"size":404,"image":23942},{"width":406,"height":407},{"sys":23944,"fields":23947},{"id":23945,"createdAt":23946},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":23948,"slug":23949,"articleIntro":23948,"category":23950},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[23951],{"metadata":23952,"sys":23955,"fields":23962},{"tags":23953,"concepts":23954},[],[],{"space":23956,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":23958,"publishedVersion":358,"revision":62,"contentType":23960,"locale":29},{"sys":23957},{"type":12,"linkType":13,"id":14},{"sys":23959},{"id":21,"type":12,"linkType":22},{"sys":23961},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":23963,"metaTitle":368,"metaDescription":369,"mainTitle":23964,"subtitle":387,"heroImage":23979,"ctaButton":410,"ctaLink":411},[367],{"data":23965,"content":23966,"nodeType":74},{},[23967,23973],{"data":23968,"content":23969,"nodeType":78},{},[23970],{"data":23971,"marks":23972,"value":379,"nodeType":82},{},[],{"data":23974,"content":23975,"nodeType":87},{},[23976],{"data":23977,"marks":23978,"value":386,"nodeType":82},{},[],{"metadata":23980,"sys":23983,"fields":23988},{"tags":23981,"concepts":23982},[],[],{"space":23984,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":23986,"publishedVersion":62,"revision":44,"locale":29},{"sys":23985},{"type":12,"linkType":13,"id":14},{"sys":23987},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":23989},{"url":402,"details":23990,"fileName":408,"contentType":409},{"size":404,"image":23991},{"width":406,"height":407},{"sys":23993,"fields":23996},{"id":23994,"createdAt":23995},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":23997,"slug":23998,"articleIntro":-1,"category":23999},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[24000],{"metadata":24001,"sys":24004,"fields":24011},{"tags":24002,"concepts":24003},[],[],{"space":24005,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24007,"publishedVersion":358,"revision":62,"contentType":24009,"locale":29},{"sys":24006},{"type":12,"linkType":13,"id":14},{"sys":24008},{"id":21,"type":12,"linkType":22},{"sys":24010},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24012,"metaTitle":368,"metaDescription":369,"mainTitle":24013,"subtitle":387,"heroImage":24028,"ctaButton":410,"ctaLink":411},[367],{"data":24014,"content":24015,"nodeType":74},{},[24016,24022],{"data":24017,"content":24018,"nodeType":78},{},[24019],{"data":24020,"marks":24021,"value":379,"nodeType":82},{},[],{"data":24023,"content":24024,"nodeType":87},{},[24025],{"data":24026,"marks":24027,"value":386,"nodeType":82},{},[],{"metadata":24029,"sys":24032,"fields":24037},{"tags":24030,"concepts":24031},[],[],{"space":24033,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24035,"publishedVersion":62,"revision":44,"locale":29},{"sys":24034},{"type":12,"linkType":13,"id":14},{"sys":24036},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24038},{"url":402,"details":24039,"fileName":408,"contentType":409},{"size":404,"image":24040},{"width":406,"height":407},{"sys":24042,"fields":24045},{"id":24043,"createdAt":24044},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":24046,"slug":24047,"articleIntro":24046,"category":24048},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[24049],{"metadata":24050,"sys":24053,"fields":24060},{"tags":24051,"concepts":24052},[],[],{"space":24054,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24056,"publishedVersion":358,"revision":62,"contentType":24058,"locale":29},{"sys":24055},{"type":12,"linkType":13,"id":14},{"sys":24057},{"id":21,"type":12,"linkType":22},{"sys":24059},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24061,"metaTitle":368,"metaDescription":369,"mainTitle":24062,"subtitle":387,"heroImage":24077,"ctaButton":410,"ctaLink":411},[367],{"data":24063,"content":24064,"nodeType":74},{},[24065,24071],{"data":24066,"content":24067,"nodeType":78},{},[24068],{"data":24069,"marks":24070,"value":379,"nodeType":82},{},[],{"data":24072,"content":24073,"nodeType":87},{},[24074],{"data":24075,"marks":24076,"value":386,"nodeType":82},{},[],{"metadata":24078,"sys":24081,"fields":24086},{"tags":24079,"concepts":24080},[],[],{"space":24082,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24084,"publishedVersion":62,"revision":44,"locale":29},{"sys":24083},{"type":12,"linkType":13,"id":14},{"sys":24085},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24087},{"url":402,"details":24088,"fileName":408,"contentType":409},{"size":404,"image":24089},{"width":406,"height":407},{"sys":24091,"fields":24094},{"id":24092,"createdAt":24093},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":24095,"slug":24096,"articleIntro":24095,"category":24097},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[24098],{"metadata":24099,"sys":24102,"fields":24109},{"tags":24100,"concepts":24101},[],[],{"space":24103,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24105,"publishedVersion":358,"revision":62,"contentType":24107,"locale":29},{"sys":24104},{"type":12,"linkType":13,"id":14},{"sys":24106},{"id":21,"type":12,"linkType":22},{"sys":24108},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24110,"metaTitle":368,"metaDescription":369,"mainTitle":24111,"subtitle":387,"heroImage":24126,"ctaButton":410,"ctaLink":411},[367],{"data":24112,"content":24113,"nodeType":74},{},[24114,24120],{"data":24115,"content":24116,"nodeType":78},{},[24117],{"data":24118,"marks":24119,"value":379,"nodeType":82},{},[],{"data":24121,"content":24122,"nodeType":87},{},[24123],{"data":24124,"marks":24125,"value":386,"nodeType":82},{},[],{"metadata":24127,"sys":24130,"fields":24135},{"tags":24128,"concepts":24129},[],[],{"space":24131,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24133,"publishedVersion":62,"revision":44,"locale":29},{"sys":24132},{"type":12,"linkType":13,"id":14},{"sys":24134},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24136},{"url":402,"details":24137,"fileName":408,"contentType":409},{"size":404,"image":24138},{"width":406,"height":407},{"sys":24140,"fields":24143},{"id":24141,"createdAt":24142},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":24144,"slug":24145,"articleIntro":24144,"category":24146},"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",[24147],{"metadata":24148,"sys":24151,"fields":24158},{"tags":24149,"concepts":24150},[],[],{"space":24152,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24154,"publishedVersion":358,"revision":62,"contentType":24156,"locale":29},{"sys":24153},{"type":12,"linkType":13,"id":14},{"sys":24155},{"id":21,"type":12,"linkType":22},{"sys":24157},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24159,"metaTitle":368,"metaDescription":369,"mainTitle":24160,"subtitle":387,"heroImage":24175,"ctaButton":410,"ctaLink":411},[367],{"data":24161,"content":24162,"nodeType":74},{},[24163,24169],{"data":24164,"content":24165,"nodeType":78},{},[24166],{"data":24167,"marks":24168,"value":379,"nodeType":82},{},[],{"data":24170,"content":24171,"nodeType":87},{},[24172],{"data":24173,"marks":24174,"value":386,"nodeType":82},{},[],{"metadata":24176,"sys":24179,"fields":24184},{"tags":24177,"concepts":24178},[],[],{"space":24180,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24182,"publishedVersion":62,"revision":44,"locale":29},{"sys":24181},{"type":12,"linkType":13,"id":14},{"sys":24183},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24185},{"url":402,"details":24186,"fileName":408,"contentType":409},{"size":404,"image":24187},{"width":406,"height":407},{"sys":24189,"fields":24192},{"id":24190,"createdAt":24191},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":24193,"slug":24194,"articleIntro":-1,"category":24195},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[24196],{"metadata":24197,"sys":24200,"fields":24207},{"tags":24198,"concepts":24199},[],[],{"space":24201,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24203,"publishedVersion":358,"revision":62,"contentType":24205,"locale":29},{"sys":24202},{"type":12,"linkType":13,"id":14},{"sys":24204},{"id":21,"type":12,"linkType":22},{"sys":24206},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24208,"metaTitle":368,"metaDescription":369,"mainTitle":24209,"subtitle":387,"heroImage":24224,"ctaButton":410,"ctaLink":411},[367],{"data":24210,"content":24211,"nodeType":74},{},[24212,24218],{"data":24213,"content":24214,"nodeType":78},{},[24215],{"data":24216,"marks":24217,"value":379,"nodeType":82},{},[],{"data":24219,"content":24220,"nodeType":87},{},[24221],{"data":24222,"marks":24223,"value":386,"nodeType":82},{},[],{"metadata":24225,"sys":24228,"fields":24233},{"tags":24226,"concepts":24227},[],[],{"space":24229,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24231,"publishedVersion":62,"revision":44,"locale":29},{"sys":24230},{"type":12,"linkType":13,"id":14},{"sys":24232},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24234},{"url":402,"details":24235,"fileName":408,"contentType":409},{"size":404,"image":24236},{"width":406,"height":407},{"sys":24238,"fields":24241},{"id":24239,"createdAt":24240},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":24242,"slug":24243,"articleIntro":24242,"category":24244},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[24245],{"metadata":24246,"sys":24249,"fields":24256},{"tags":24247,"concepts":24248},[],[],{"space":24250,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24252,"publishedVersion":358,"revision":62,"contentType":24254,"locale":29},{"sys":24251},{"type":12,"linkType":13,"id":14},{"sys":24253},{"id":21,"type":12,"linkType":22},{"sys":24255},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24257,"metaTitle":368,"metaDescription":369,"mainTitle":24258,"subtitle":387,"heroImage":24273,"ctaButton":410,"ctaLink":411},[367],{"data":24259,"content":24260,"nodeType":74},{},[24261,24267],{"data":24262,"content":24263,"nodeType":78},{},[24264],{"data":24265,"marks":24266,"value":379,"nodeType":82},{},[],{"data":24268,"content":24269,"nodeType":87},{},[24270],{"data":24271,"marks":24272,"value":386,"nodeType":82},{},[],{"metadata":24274,"sys":24277,"fields":24282},{"tags":24275,"concepts":24276},[],[],{"space":24278,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24280,"publishedVersion":62,"revision":44,"locale":29},{"sys":24279},{"type":12,"linkType":13,"id":14},{"sys":24281},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24283},{"url":402,"details":24284,"fileName":408,"contentType":409},{"size":404,"image":24285},{"width":406,"height":407},{"sys":24287,"fields":24290},{"id":24288,"createdAt":24289},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":24291,"slug":24292,"articleIntro":24291,"category":24293},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[24294],{"metadata":24295,"sys":24298,"fields":24305},{"tags":24296,"concepts":24297},[],[],{"space":24299,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24301,"publishedVersion":358,"revision":62,"contentType":24303,"locale":29},{"sys":24300},{"type":12,"linkType":13,"id":14},{"sys":24302},{"id":21,"type":12,"linkType":22},{"sys":24304},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24306,"metaTitle":368,"metaDescription":369,"mainTitle":24307,"subtitle":387,"heroImage":24322,"ctaButton":410,"ctaLink":411},[367],{"data":24308,"content":24309,"nodeType":74},{},[24310,24316],{"data":24311,"content":24312,"nodeType":78},{},[24313],{"data":24314,"marks":24315,"value":379,"nodeType":82},{},[],{"data":24317,"content":24318,"nodeType":87},{},[24319],{"data":24320,"marks":24321,"value":386,"nodeType":82},{},[],{"metadata":24323,"sys":24326,"fields":24331},{"tags":24324,"concepts":24325},[],[],{"space":24327,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24329,"publishedVersion":62,"revision":44,"locale":29},{"sys":24328},{"type":12,"linkType":13,"id":14},{"sys":24330},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24332},{"url":402,"details":24333,"fileName":408,"contentType":409},{"size":404,"image":24334},{"width":406,"height":407},{"sys":24336,"fields":24339},{"id":24337,"createdAt":24338},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":24340,"slug":24341,"articleIntro":24340,"category":24342},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[24343],{"metadata":24344,"sys":24347,"fields":24354},{"tags":24345,"concepts":24346},[],[],{"space":24348,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24350,"publishedVersion":358,"revision":62,"contentType":24352,"locale":29},{"sys":24349},{"type":12,"linkType":13,"id":14},{"sys":24351},{"id":21,"type":12,"linkType":22},{"sys":24353},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24355,"metaTitle":368,"metaDescription":369,"mainTitle":24356,"subtitle":387,"heroImage":24371,"ctaButton":410,"ctaLink":411},[367],{"data":24357,"content":24358,"nodeType":74},{},[24359,24365],{"data":24360,"content":24361,"nodeType":78},{},[24362],{"data":24363,"marks":24364,"value":379,"nodeType":82},{},[],{"data":24366,"content":24367,"nodeType":87},{},[24368],{"data":24369,"marks":24370,"value":386,"nodeType":82},{},[],{"metadata":24372,"sys":24375,"fields":24380},{"tags":24373,"concepts":24374},[],[],{"space":24376,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24378,"publishedVersion":62,"revision":44,"locale":29},{"sys":24377},{"type":12,"linkType":13,"id":14},{"sys":24379},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24381},{"url":402,"details":24382,"fileName":408,"contentType":409},{"size":404,"image":24383},{"width":406,"height":407},{"sys":24385,"fields":24388},{"id":24386,"createdAt":24387},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":24389,"slug":24390,"articleIntro":24389,"category":24391},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[24392],{"metadata":24393,"sys":24396,"fields":24403},{"tags":24394,"concepts":24395},[],[],{"space":24397,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24399,"publishedVersion":358,"revision":62,"contentType":24401,"locale":29},{"sys":24398},{"type":12,"linkType":13,"id":14},{"sys":24400},{"id":21,"type":12,"linkType":22},{"sys":24402},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24404,"metaTitle":368,"metaDescription":369,"mainTitle":24405,"subtitle":387,"heroImage":24420,"ctaButton":410,"ctaLink":411},[367],{"data":24406,"content":24407,"nodeType":74},{},[24408,24414],{"data":24409,"content":24410,"nodeType":78},{},[24411],{"data":24412,"marks":24413,"value":379,"nodeType":82},{},[],{"data":24415,"content":24416,"nodeType":87},{},[24417],{"data":24418,"marks":24419,"value":386,"nodeType":82},{},[],{"metadata":24421,"sys":24424,"fields":24429},{"tags":24422,"concepts":24423},[],[],{"space":24425,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24427,"publishedVersion":62,"revision":44,"locale":29},{"sys":24426},{"type":12,"linkType":13,"id":14},{"sys":24428},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24430},{"url":402,"details":24431,"fileName":408,"contentType":409},{"size":404,"image":24432},{"width":406,"height":407},{"sys":24434,"fields":24437},{"id":24435,"createdAt":24436},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":24438,"slug":24439,"articleIntro":24438,"category":24440},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[24441],{"metadata":24442,"sys":24445,"fields":24452},{"tags":24443,"concepts":24444},[],[],{"space":24446,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24448,"publishedVersion":358,"revision":62,"contentType":24450,"locale":29},{"sys":24447},{"type":12,"linkType":13,"id":14},{"sys":24449},{"id":21,"type":12,"linkType":22},{"sys":24451},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24453,"metaTitle":368,"metaDescription":369,"mainTitle":24454,"subtitle":387,"heroImage":24469,"ctaButton":410,"ctaLink":411},[367],{"data":24455,"content":24456,"nodeType":74},{},[24457,24463],{"data":24458,"content":24459,"nodeType":78},{},[24460],{"data":24461,"marks":24462,"value":379,"nodeType":82},{},[],{"data":24464,"content":24465,"nodeType":87},{},[24466],{"data":24467,"marks":24468,"value":386,"nodeType":82},{},[],{"metadata":24470,"sys":24473,"fields":24478},{"tags":24471,"concepts":24472},[],[],{"space":24474,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24476,"publishedVersion":62,"revision":44,"locale":29},{"sys":24475},{"type":12,"linkType":13,"id":14},{"sys":24477},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24479},{"url":402,"details":24480,"fileName":408,"contentType":409},{"size":404,"image":24481},{"width":406,"height":407},{"sys":24483,"fields":24486},{"id":24484,"createdAt":24485},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":24487,"slug":24488,"articleIntro":-1,"category":24489},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[24490],{"metadata":24491,"sys":24494,"fields":24501},{"tags":24492,"concepts":24493},[],[],{"space":24495,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24497,"publishedVersion":358,"revision":62,"contentType":24499,"locale":29},{"sys":24496},{"type":12,"linkType":13,"id":14},{"sys":24498},{"id":21,"type":12,"linkType":22},{"sys":24500},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24502,"metaTitle":368,"metaDescription":369,"mainTitle":24503,"subtitle":387,"heroImage":24518,"ctaButton":410,"ctaLink":411},[367],{"data":24504,"content":24505,"nodeType":74},{},[24506,24512],{"data":24507,"content":24508,"nodeType":78},{},[24509],{"data":24510,"marks":24511,"value":379,"nodeType":82},{},[],{"data":24513,"content":24514,"nodeType":87},{},[24515],{"data":24516,"marks":24517,"value":386,"nodeType":82},{},[],{"metadata":24519,"sys":24522,"fields":24527},{"tags":24520,"concepts":24521},[],[],{"space":24523,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24525,"publishedVersion":62,"revision":44,"locale":29},{"sys":24524},{"type":12,"linkType":13,"id":14},{"sys":24526},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24528},{"url":402,"details":24529,"fileName":408,"contentType":409},{"size":404,"image":24530},{"width":406,"height":407},{"sys":24532,"fields":24535},{"id":24533,"createdAt":24534},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":24536,"slug":24537,"articleIntro":24536,"category":24538},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[24539],{"metadata":24540,"sys":24543,"fields":24550},{"tags":24541,"concepts":24542},[],[],{"space":24544,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24546,"publishedVersion":358,"revision":62,"contentType":24548,"locale":29},{"sys":24545},{"type":12,"linkType":13,"id":14},{"sys":24547},{"id":21,"type":12,"linkType":22},{"sys":24549},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24551,"metaTitle":368,"metaDescription":369,"mainTitle":24552,"subtitle":387,"heroImage":24567,"ctaButton":410,"ctaLink":411},[367],{"data":24553,"content":24554,"nodeType":74},{},[24555,24561],{"data":24556,"content":24557,"nodeType":78},{},[24558],{"data":24559,"marks":24560,"value":379,"nodeType":82},{},[],{"data":24562,"content":24563,"nodeType":87},{},[24564],{"data":24565,"marks":24566,"value":386,"nodeType":82},{},[],{"metadata":24568,"sys":24571,"fields":24576},{"tags":24569,"concepts":24570},[],[],{"space":24572,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24574,"publishedVersion":62,"revision":44,"locale":29},{"sys":24573},{"type":12,"linkType":13,"id":14},{"sys":24575},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24577},{"url":402,"details":24578,"fileName":408,"contentType":409},{"size":404,"image":24579},{"width":406,"height":407},{"sys":24581,"fields":24584},{"id":24582,"createdAt":24583},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":24585,"slug":24586,"articleIntro":24585,"category":24587},"2185 - Cheptel","compte-2185-cheptel",[24588],{"metadata":24589,"sys":24592,"fields":24599},{"tags":24590,"concepts":24591},[],[],{"space":24593,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24595,"publishedVersion":358,"revision":62,"contentType":24597,"locale":29},{"sys":24594},{"type":12,"linkType":13,"id":14},{"sys":24596},{"id":21,"type":12,"linkType":22},{"sys":24598},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24600,"metaTitle":368,"metaDescription":369,"mainTitle":24601,"subtitle":387,"heroImage":24616,"ctaButton":410,"ctaLink":411},[367],{"data":24602,"content":24603,"nodeType":74},{},[24604,24610],{"data":24605,"content":24606,"nodeType":78},{},[24607],{"data":24608,"marks":24609,"value":379,"nodeType":82},{},[],{"data":24611,"content":24612,"nodeType":87},{},[24613],{"data":24614,"marks":24615,"value":386,"nodeType":82},{},[],{"metadata":24617,"sys":24620,"fields":24625},{"tags":24618,"concepts":24619},[],[],{"space":24621,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24623,"publishedVersion":62,"revision":44,"locale":29},{"sys":24622},{"type":12,"linkType":13,"id":14},{"sys":24624},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24626},{"url":402,"details":24627,"fileName":408,"contentType":409},{"size":404,"image":24628},{"width":406,"height":407},{"sys":24630,"fields":24633},{"id":24631,"createdAt":24632},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":24634,"slug":24635,"articleIntro":24634,"category":24636},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[24637],{"metadata":24638,"sys":24641,"fields":24648},{"tags":24639,"concepts":24640},[],[],{"space":24642,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24644,"publishedVersion":358,"revision":62,"contentType":24646,"locale":29},{"sys":24643},{"type":12,"linkType":13,"id":14},{"sys":24645},{"id":21,"type":12,"linkType":22},{"sys":24647},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24649,"metaTitle":368,"metaDescription":369,"mainTitle":24650,"subtitle":387,"heroImage":24665,"ctaButton":410,"ctaLink":411},[367],{"data":24651,"content":24652,"nodeType":74},{},[24653,24659],{"data":24654,"content":24655,"nodeType":78},{},[24656],{"data":24657,"marks":24658,"value":379,"nodeType":82},{},[],{"data":24660,"content":24661,"nodeType":87},{},[24662],{"data":24663,"marks":24664,"value":386,"nodeType":82},{},[],{"metadata":24666,"sys":24669,"fields":24674},{"tags":24667,"concepts":24668},[],[],{"space":24670,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24672,"publishedVersion":62,"revision":44,"locale":29},{"sys":24671},{"type":12,"linkType":13,"id":14},{"sys":24673},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24675},{"url":402,"details":24676,"fileName":408,"contentType":409},{"size":404,"image":24677},{"width":406,"height":407},{"sys":24679,"fields":24682},{"id":24680,"createdAt":24681},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":24683,"slug":24684,"articleIntro":24683,"category":24685},"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",[24686],{"metadata":24687,"sys":24690,"fields":24697},{"tags":24688,"concepts":24689},[],[],{"space":24691,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24693,"publishedVersion":358,"revision":62,"contentType":24695,"locale":29},{"sys":24692},{"type":12,"linkType":13,"id":14},{"sys":24694},{"id":21,"type":12,"linkType":22},{"sys":24696},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24698,"metaTitle":368,"metaDescription":369,"mainTitle":24699,"subtitle":387,"heroImage":24714,"ctaButton":410,"ctaLink":411},[367],{"data":24700,"content":24701,"nodeType":74},{},[24702,24708],{"data":24703,"content":24704,"nodeType":78},{},[24705],{"data":24706,"marks":24707,"value":379,"nodeType":82},{},[],{"data":24709,"content":24710,"nodeType":87},{},[24711],{"data":24712,"marks":24713,"value":386,"nodeType":82},{},[],{"metadata":24715,"sys":24718,"fields":24723},{"tags":24716,"concepts":24717},[],[],{"space":24719,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24721,"publishedVersion":62,"revision":44,"locale":29},{"sys":24720},{"type":12,"linkType":13,"id":14},{"sys":24722},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24724},{"url":402,"details":24725,"fileName":408,"contentType":409},{"size":404,"image":24726},{"width":406,"height":407},{"sys":24728,"fields":24731},{"id":24729,"createdAt":24730},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":24732,"slug":24733,"articleIntro":-1,"category":24734},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[24735],{"metadata":24736,"sys":24739,"fields":24746},{"tags":24737,"concepts":24738},[],[],{"space":24740,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24742,"publishedVersion":358,"revision":62,"contentType":24744,"locale":29},{"sys":24741},{"type":12,"linkType":13,"id":14},{"sys":24743},{"id":21,"type":12,"linkType":22},{"sys":24745},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24747,"metaTitle":368,"metaDescription":369,"mainTitle":24748,"subtitle":387,"heroImage":24763,"ctaButton":410,"ctaLink":411},[367],{"data":24749,"content":24750,"nodeType":74},{},[24751,24757],{"data":24752,"content":24753,"nodeType":78},{},[24754],{"data":24755,"marks":24756,"value":379,"nodeType":82},{},[],{"data":24758,"content":24759,"nodeType":87},{},[24760],{"data":24761,"marks":24762,"value":386,"nodeType":82},{},[],{"metadata":24764,"sys":24767,"fields":24772},{"tags":24765,"concepts":24766},[],[],{"space":24768,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24770,"publishedVersion":62,"revision":44,"locale":29},{"sys":24769},{"type":12,"linkType":13,"id":14},{"sys":24771},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24773},{"url":402,"details":24774,"fileName":408,"contentType":409},{"size":404,"image":24775},{"width":406,"height":407},{"sys":24777,"fields":24780},{"id":24778,"createdAt":24779},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":24781,"slug":24782,"articleIntro":24781,"category":24783},"6358 - Autres droits","compte-6358-autres-droits",[24784],{"metadata":24785,"sys":24788,"fields":24795},{"tags":24786,"concepts":24787},[],[],{"space":24789,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24791,"publishedVersion":358,"revision":62,"contentType":24793,"locale":29},{"sys":24790},{"type":12,"linkType":13,"id":14},{"sys":24792},{"id":21,"type":12,"linkType":22},{"sys":24794},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24796,"metaTitle":368,"metaDescription":369,"mainTitle":24797,"subtitle":387,"heroImage":24812,"ctaButton":410,"ctaLink":411},[367],{"data":24798,"content":24799,"nodeType":74},{},[24800,24806],{"data":24801,"content":24802,"nodeType":78},{},[24803],{"data":24804,"marks":24805,"value":379,"nodeType":82},{},[],{"data":24807,"content":24808,"nodeType":87},{},[24809],{"data":24810,"marks":24811,"value":386,"nodeType":82},{},[],{"metadata":24813,"sys":24816,"fields":24821},{"tags":24814,"concepts":24815},[],[],{"space":24817,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24819,"publishedVersion":62,"revision":44,"locale":29},{"sys":24818},{"type":12,"linkType":13,"id":14},{"sys":24820},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24822},{"url":402,"details":24823,"fileName":408,"contentType":409},{"size":404,"image":24824},{"width":406,"height":407},{"sys":24826,"fields":24829},{"id":24827,"createdAt":24828},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":24830,"slug":24831,"articleIntro":-1,"category":24832},"Compte 518 - Intérêts courus","compte-518-interets-courus",[24833],{"metadata":24834,"sys":24837,"fields":24844},{"tags":24835,"concepts":24836},[],[],{"space":24838,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24840,"publishedVersion":358,"revision":62,"contentType":24842,"locale":29},{"sys":24839},{"type":12,"linkType":13,"id":14},{"sys":24841},{"id":21,"type":12,"linkType":22},{"sys":24843},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24845,"metaTitle":368,"metaDescription":369,"mainTitle":24846,"subtitle":387,"heroImage":24861,"ctaButton":410,"ctaLink":411},[367],{"data":24847,"content":24848,"nodeType":74},{},[24849,24855],{"data":24850,"content":24851,"nodeType":78},{},[24852],{"data":24853,"marks":24854,"value":379,"nodeType":82},{},[],{"data":24856,"content":24857,"nodeType":87},{},[24858],{"data":24859,"marks":24860,"value":386,"nodeType":82},{},[],{"metadata":24862,"sys":24865,"fields":24870},{"tags":24863,"concepts":24864},[],[],{"space":24866,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24868,"publishedVersion":62,"revision":44,"locale":29},{"sys":24867},{"type":12,"linkType":13,"id":14},{"sys":24869},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24871},{"url":402,"details":24872,"fileName":408,"contentType":409},{"size":404,"image":24873},{"width":406,"height":407},{"sys":24875,"fields":24878},{"id":24876,"createdAt":24877},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":24879,"slug":24880,"articleIntro":24879,"category":24881},"Classe 15 - Provisions","classe-15-provisions",[24882],{"metadata":24883,"sys":24886,"fields":24893},{"tags":24884,"concepts":24885},[],[],{"space":24887,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24889,"publishedVersion":358,"revision":62,"contentType":24891,"locale":29},{"sys":24888},{"type":12,"linkType":13,"id":14},{"sys":24890},{"id":21,"type":12,"linkType":22},{"sys":24892},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24894,"metaTitle":368,"metaDescription":369,"mainTitle":24895,"subtitle":387,"heroImage":24910,"ctaButton":410,"ctaLink":411},[367],{"data":24896,"content":24897,"nodeType":74},{},[24898,24904],{"data":24899,"content":24900,"nodeType":78},{},[24901],{"data":24902,"marks":24903,"value":379,"nodeType":82},{},[],{"data":24905,"content":24906,"nodeType":87},{},[24907],{"data":24908,"marks":24909,"value":386,"nodeType":82},{},[],{"metadata":24911,"sys":24914,"fields":24919},{"tags":24912,"concepts":24913},[],[],{"space":24915,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24917,"publishedVersion":62,"revision":44,"locale":29},{"sys":24916},{"type":12,"linkType":13,"id":14},{"sys":24918},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24920},{"url":402,"details":24921,"fileName":408,"contentType":409},{"size":404,"image":24922},{"width":406,"height":407},{"sys":24924,"fields":24927},{"id":24925,"createdAt":24926},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":24928,"slug":24929,"articleIntro":24928,"category":24930},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[24931],{"metadata":24932,"sys":24935,"fields":24942},{"tags":24933,"concepts":24934},[],[],{"space":24936,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24938,"publishedVersion":358,"revision":62,"contentType":24940,"locale":29},{"sys":24937},{"type":12,"linkType":13,"id":14},{"sys":24939},{"id":21,"type":12,"linkType":22},{"sys":24941},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24943,"metaTitle":368,"metaDescription":369,"mainTitle":24944,"subtitle":387,"heroImage":24959,"ctaButton":410,"ctaLink":411},[367],{"data":24945,"content":24946,"nodeType":74},{},[24947,24953],{"data":24948,"content":24949,"nodeType":78},{},[24950],{"data":24951,"marks":24952,"value":379,"nodeType":82},{},[],{"data":24954,"content":24955,"nodeType":87},{},[24956],{"data":24957,"marks":24958,"value":386,"nodeType":82},{},[],{"metadata":24960,"sys":24963,"fields":24968},{"tags":24961,"concepts":24962},[],[],{"space":24964,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":24966,"publishedVersion":62,"revision":44,"locale":29},{"sys":24965},{"type":12,"linkType":13,"id":14},{"sys":24967},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":24969},{"url":402,"details":24970,"fileName":408,"contentType":409},{"size":404,"image":24971},{"width":406,"height":407},{"sys":24973,"fields":24976},{"id":24974,"createdAt":24975},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":24977,"slug":24978,"articleIntro":24977,"category":24979},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[24980],{"metadata":24981,"sys":24984,"fields":24991},{"tags":24982,"concepts":24983},[],[],{"space":24985,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":24987,"publishedVersion":358,"revision":62,"contentType":24989,"locale":29},{"sys":24986},{"type":12,"linkType":13,"id":14},{"sys":24988},{"id":21,"type":12,"linkType":22},{"sys":24990},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":24992,"metaTitle":368,"metaDescription":369,"mainTitle":24993,"subtitle":387,"heroImage":25008,"ctaButton":410,"ctaLink":411},[367],{"data":24994,"content":24995,"nodeType":74},{},[24996,25002],{"data":24997,"content":24998,"nodeType":78},{},[24999],{"data":25000,"marks":25001,"value":379,"nodeType":82},{},[],{"data":25003,"content":25004,"nodeType":87},{},[25005],{"data":25006,"marks":25007,"value":386,"nodeType":82},{},[],{"metadata":25009,"sys":25012,"fields":25017},{"tags":25010,"concepts":25011},[],[],{"space":25013,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25015,"publishedVersion":62,"revision":44,"locale":29},{"sys":25014},{"type":12,"linkType":13,"id":14},{"sys":25016},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25018},{"url":402,"details":25019,"fileName":408,"contentType":409},{"size":404,"image":25020},{"width":406,"height":407},{"sys":25022,"fields":25025},{"id":25023,"createdAt":25024},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":25026,"slug":25027,"articleIntro":25026,"category":25028},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[25029],{"metadata":25030,"sys":25033,"fields":25040},{"tags":25031,"concepts":25032},[],[],{"space":25034,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25036,"publishedVersion":358,"revision":62,"contentType":25038,"locale":29},{"sys":25035},{"type":12,"linkType":13,"id":14},{"sys":25037},{"id":21,"type":12,"linkType":22},{"sys":25039},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25041,"metaTitle":368,"metaDescription":369,"mainTitle":25042,"subtitle":387,"heroImage":25057,"ctaButton":410,"ctaLink":411},[367],{"data":25043,"content":25044,"nodeType":74},{},[25045,25051],{"data":25046,"content":25047,"nodeType":78},{},[25048],{"data":25049,"marks":25050,"value":379,"nodeType":82},{},[],{"data":25052,"content":25053,"nodeType":87},{},[25054],{"data":25055,"marks":25056,"value":386,"nodeType":82},{},[],{"metadata":25058,"sys":25061,"fields":25066},{"tags":25059,"concepts":25060},[],[],{"space":25062,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25064,"publishedVersion":62,"revision":44,"locale":29},{"sys":25063},{"type":12,"linkType":13,"id":14},{"sys":25065},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25067},{"url":402,"details":25068,"fileName":408,"contentType":409},{"size":404,"image":25069},{"width":406,"height":407},{"sys":25071,"fields":25074},{"id":25072,"createdAt":25073},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":25075,"slug":25076,"articleIntro":25075,"category":25077},"475 - Comptes d'attente","compte-475-comptes-d-attente",[25078],{"metadata":25079,"sys":25082,"fields":25089},{"tags":25080,"concepts":25081},[],[],{"space":25083,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25085,"publishedVersion":358,"revision":62,"contentType":25087,"locale":29},{"sys":25084},{"type":12,"linkType":13,"id":14},{"sys":25086},{"id":21,"type":12,"linkType":22},{"sys":25088},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25090,"metaTitle":368,"metaDescription":369,"mainTitle":25091,"subtitle":387,"heroImage":25106,"ctaButton":410,"ctaLink":411},[367],{"data":25092,"content":25093,"nodeType":74},{},[25094,25100],{"data":25095,"content":25096,"nodeType":78},{},[25097],{"data":25098,"marks":25099,"value":379,"nodeType":82},{},[],{"data":25101,"content":25102,"nodeType":87},{},[25103],{"data":25104,"marks":25105,"value":386,"nodeType":82},{},[],{"metadata":25107,"sys":25110,"fields":25115},{"tags":25108,"concepts":25109},[],[],{"space":25111,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25113,"publishedVersion":62,"revision":44,"locale":29},{"sys":25112},{"type":12,"linkType":13,"id":14},{"sys":25114},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25116},{"url":402,"details":25117,"fileName":408,"contentType":409},{"size":404,"image":25118},{"width":406,"height":407},{"sys":25120,"fields":25123},{"id":25121,"createdAt":25122},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":25124,"slug":25125,"articleIntro":25124,"category":25126},"4558 - Intérêts courus","compte-4558-interets-courus",[25127],{"metadata":25128,"sys":25131,"fields":25138},{"tags":25129,"concepts":25130},[],[],{"space":25132,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25134,"publishedVersion":358,"revision":62,"contentType":25136,"locale":29},{"sys":25133},{"type":12,"linkType":13,"id":14},{"sys":25135},{"id":21,"type":12,"linkType":22},{"sys":25137},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25139,"metaTitle":368,"metaDescription":369,"mainTitle":25140,"subtitle":387,"heroImage":25155,"ctaButton":410,"ctaLink":411},[367],{"data":25141,"content":25142,"nodeType":74},{},[25143,25149],{"data":25144,"content":25145,"nodeType":78},{},[25146],{"data":25147,"marks":25148,"value":379,"nodeType":82},{},[],{"data":25150,"content":25151,"nodeType":87},{},[25152],{"data":25153,"marks":25154,"value":386,"nodeType":82},{},[],{"metadata":25156,"sys":25159,"fields":25164},{"tags":25157,"concepts":25158},[],[],{"space":25160,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25162,"publishedVersion":62,"revision":44,"locale":29},{"sys":25161},{"type":12,"linkType":13,"id":14},{"sys":25163},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25165},{"url":402,"details":25166,"fileName":408,"contentType":409},{"size":404,"image":25167},{"width":406,"height":407},{"sys":25169,"fields":25172},{"id":25170,"createdAt":25171},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":25173,"slug":25174,"articleIntro":25173,"category":25175},"6331 - Versement de transport","compte-6331-versement-de-transport",[25176],{"metadata":25177,"sys":25180,"fields":25187},{"tags":25178,"concepts":25179},[],[],{"space":25181,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25183,"publishedVersion":358,"revision":62,"contentType":25185,"locale":29},{"sys":25182},{"type":12,"linkType":13,"id":14},{"sys":25184},{"id":21,"type":12,"linkType":22},{"sys":25186},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25188,"metaTitle":368,"metaDescription":369,"mainTitle":25189,"subtitle":387,"heroImage":25204,"ctaButton":410,"ctaLink":411},[367],{"data":25190,"content":25191,"nodeType":74},{},[25192,25198],{"data":25193,"content":25194,"nodeType":78},{},[25195],{"data":25196,"marks":25197,"value":379,"nodeType":82},{},[],{"data":25199,"content":25200,"nodeType":87},{},[25201],{"data":25202,"marks":25203,"value":386,"nodeType":82},{},[],{"metadata":25205,"sys":25208,"fields":25213},{"tags":25206,"concepts":25207},[],[],{"space":25209,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25211,"publishedVersion":62,"revision":44,"locale":29},{"sys":25210},{"type":12,"linkType":13,"id":14},{"sys":25212},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25214},{"url":402,"details":25215,"fileName":408,"contentType":409},{"size":404,"image":25216},{"width":406,"height":407},{"sys":25218,"fields":25221},{"id":25219,"createdAt":25220},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":25222,"slug":25223,"articleIntro":25222,"category":25224},"473 - Comptes d'attente","compte-473-comptes-d-attente",[25225],{"metadata":25226,"sys":25229,"fields":25236},{"tags":25227,"concepts":25228},[],[],{"space":25230,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25232,"publishedVersion":358,"revision":62,"contentType":25234,"locale":29},{"sys":25231},{"type":12,"linkType":13,"id":14},{"sys":25233},{"id":21,"type":12,"linkType":22},{"sys":25235},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25237,"metaTitle":368,"metaDescription":369,"mainTitle":25238,"subtitle":387,"heroImage":25253,"ctaButton":410,"ctaLink":411},[367],{"data":25239,"content":25240,"nodeType":74},{},[25241,25247],{"data":25242,"content":25243,"nodeType":78},{},[25244],{"data":25245,"marks":25246,"value":379,"nodeType":82},{},[],{"data":25248,"content":25249,"nodeType":87},{},[25250],{"data":25251,"marks":25252,"value":386,"nodeType":82},{},[],{"metadata":25254,"sys":25257,"fields":25262},{"tags":25255,"concepts":25256},[],[],{"space":25258,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25260,"publishedVersion":62,"revision":44,"locale":29},{"sys":25259},{"type":12,"linkType":13,"id":14},{"sys":25261},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25263},{"url":402,"details":25264,"fileName":408,"contentType":409},{"size":404,"image":25265},{"width":406,"height":407},{"sys":25267,"fields":25270},{"id":25268,"createdAt":25269},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":25271,"slug":25272,"articleIntro":25271,"category":25273},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[25274],{"metadata":25275,"sys":25278,"fields":25285},{"tags":25276,"concepts":25277},[],[],{"space":25279,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25281,"publishedVersion":358,"revision":62,"contentType":25283,"locale":29},{"sys":25280},{"type":12,"linkType":13,"id":14},{"sys":25282},{"id":21,"type":12,"linkType":22},{"sys":25284},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25286,"metaTitle":368,"metaDescription":369,"mainTitle":25287,"subtitle":387,"heroImage":25302,"ctaButton":410,"ctaLink":411},[367],{"data":25288,"content":25289,"nodeType":74},{},[25290,25296],{"data":25291,"content":25292,"nodeType":78},{},[25293],{"data":25294,"marks":25295,"value":379,"nodeType":82},{},[],{"data":25297,"content":25298,"nodeType":87},{},[25299],{"data":25300,"marks":25301,"value":386,"nodeType":82},{},[],{"metadata":25303,"sys":25306,"fields":25311},{"tags":25304,"concepts":25305},[],[],{"space":25307,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25309,"publishedVersion":62,"revision":44,"locale":29},{"sys":25308},{"type":12,"linkType":13,"id":14},{"sys":25310},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25312},{"url":402,"details":25313,"fileName":408,"contentType":409},{"size":404,"image":25314},{"width":406,"height":407},{"sys":25316,"fields":25319},{"id":25317,"createdAt":25318},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":25320,"slug":25321,"articleIntro":25320,"category":25322},"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",[25323],{"metadata":25324,"sys":25327,"fields":25334},{"tags":25325,"concepts":25326},[],[],{"space":25328,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25330,"publishedVersion":358,"revision":62,"contentType":25332,"locale":29},{"sys":25329},{"type":12,"linkType":13,"id":14},{"sys":25331},{"id":21,"type":12,"linkType":22},{"sys":25333},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25335,"metaTitle":368,"metaDescription":369,"mainTitle":25336,"subtitle":387,"heroImage":25351,"ctaButton":410,"ctaLink":411},[367],{"data":25337,"content":25338,"nodeType":74},{},[25339,25345],{"data":25340,"content":25341,"nodeType":78},{},[25342],{"data":25343,"marks":25344,"value":379,"nodeType":82},{},[],{"data":25346,"content":25347,"nodeType":87},{},[25348],{"data":25349,"marks":25350,"value":386,"nodeType":82},{},[],{"metadata":25352,"sys":25355,"fields":25360},{"tags":25353,"concepts":25354},[],[],{"space":25356,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25358,"publishedVersion":62,"revision":44,"locale":29},{"sys":25357},{"type":12,"linkType":13,"id":14},{"sys":25359},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25361},{"url":402,"details":25362,"fileName":408,"contentType":409},{"size":404,"image":25363},{"width":406,"height":407},{"sys":25365,"fields":25368},{"id":25366,"createdAt":25367},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":25369,"slug":25370,"articleIntro":25369,"category":25371},"274 - Prêts","compte-274-prets",[25372],{"metadata":25373,"sys":25376,"fields":25383},{"tags":25374,"concepts":25375},[],[],{"space":25377,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25379,"publishedVersion":358,"revision":62,"contentType":25381,"locale":29},{"sys":25378},{"type":12,"linkType":13,"id":14},{"sys":25380},{"id":21,"type":12,"linkType":22},{"sys":25382},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25384,"metaTitle":368,"metaDescription":369,"mainTitle":25385,"subtitle":387,"heroImage":25400,"ctaButton":410,"ctaLink":411},[367],{"data":25386,"content":25387,"nodeType":74},{},[25388,25394],{"data":25389,"content":25390,"nodeType":78},{},[25391],{"data":25392,"marks":25393,"value":379,"nodeType":82},{},[],{"data":25395,"content":25396,"nodeType":87},{},[25397],{"data":25398,"marks":25399,"value":386,"nodeType":82},{},[],{"metadata":25401,"sys":25404,"fields":25409},{"tags":25402,"concepts":25403},[],[],{"space":25405,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25407,"publishedVersion":62,"revision":44,"locale":29},{"sys":25406},{"type":12,"linkType":13,"id":14},{"sys":25408},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25410},{"url":402,"details":25411,"fileName":408,"contentType":409},{"size":404,"image":25412},{"width":406,"height":407},{"sys":25414,"fields":25417},{"id":25415,"createdAt":25416},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":25418,"slug":25419,"articleIntro":25418,"category":25420},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[25421],{"metadata":25422,"sys":25425,"fields":25432},{"tags":25423,"concepts":25424},[],[],{"space":25426,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25428,"publishedVersion":358,"revision":62,"contentType":25430,"locale":29},{"sys":25427},{"type":12,"linkType":13,"id":14},{"sys":25429},{"id":21,"type":12,"linkType":22},{"sys":25431},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25433,"metaTitle":368,"metaDescription":369,"mainTitle":25434,"subtitle":387,"heroImage":25449,"ctaButton":410,"ctaLink":411},[367],{"data":25435,"content":25436,"nodeType":74},{},[25437,25443],{"data":25438,"content":25439,"nodeType":78},{},[25440],{"data":25441,"marks":25442,"value":379,"nodeType":82},{},[],{"data":25444,"content":25445,"nodeType":87},{},[25446],{"data":25447,"marks":25448,"value":386,"nodeType":82},{},[],{"metadata":25450,"sys":25453,"fields":25458},{"tags":25451,"concepts":25452},[],[],{"space":25454,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25456,"publishedVersion":62,"revision":44,"locale":29},{"sys":25455},{"type":12,"linkType":13,"id":14},{"sys":25457},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25459},{"url":402,"details":25460,"fileName":408,"contentType":409},{"size":404,"image":25461},{"width":406,"height":407},{"sys":25463,"fields":25466},{"id":25464,"createdAt":25465},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":25467,"slug":25468,"articleIntro":25467,"category":25469},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[25470],{"metadata":25471,"sys":25474,"fields":25481},{"tags":25472,"concepts":25473},[],[],{"space":25475,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25477,"publishedVersion":358,"revision":62,"contentType":25479,"locale":29},{"sys":25476},{"type":12,"linkType":13,"id":14},{"sys":25478},{"id":21,"type":12,"linkType":22},{"sys":25480},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25482,"metaTitle":368,"metaDescription":369,"mainTitle":25483,"subtitle":387,"heroImage":25498,"ctaButton":410,"ctaLink":411},[367],{"data":25484,"content":25485,"nodeType":74},{},[25486,25492],{"data":25487,"content":25488,"nodeType":78},{},[25489],{"data":25490,"marks":25491,"value":379,"nodeType":82},{},[],{"data":25493,"content":25494,"nodeType":87},{},[25495],{"data":25496,"marks":25497,"value":386,"nodeType":82},{},[],{"metadata":25499,"sys":25502,"fields":25507},{"tags":25500,"concepts":25501},[],[],{"space":25503,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25505,"publishedVersion":62,"revision":44,"locale":29},{"sys":25504},{"type":12,"linkType":13,"id":14},{"sys":25506},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25508},{"url":402,"details":25509,"fileName":408,"contentType":409},{"size":404,"image":25510},{"width":406,"height":407},{"sys":25512,"fields":25515},{"id":25513,"createdAt":25514},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":25516,"slug":25517,"articleIntro":25516,"category":25518},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[25519],{"metadata":25520,"sys":25523,"fields":25530},{"tags":25521,"concepts":25522},[],[],{"space":25524,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25526,"publishedVersion":358,"revision":62,"contentType":25528,"locale":29},{"sys":25525},{"type":12,"linkType":13,"id":14},{"sys":25527},{"id":21,"type":12,"linkType":22},{"sys":25529},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25531,"metaTitle":368,"metaDescription":369,"mainTitle":25532,"subtitle":387,"heroImage":25547,"ctaButton":410,"ctaLink":411},[367],{"data":25533,"content":25534,"nodeType":74},{},[25535,25541],{"data":25536,"content":25537,"nodeType":78},{},[25538],{"data":25539,"marks":25540,"value":379,"nodeType":82},{},[],{"data":25542,"content":25543,"nodeType":87},{},[25544],{"data":25545,"marks":25546,"value":386,"nodeType":82},{},[],{"metadata":25548,"sys":25551,"fields":25556},{"tags":25549,"concepts":25550},[],[],{"space":25552,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25554,"publishedVersion":62,"revision":44,"locale":29},{"sys":25553},{"type":12,"linkType":13,"id":14},{"sys":25555},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25557},{"url":402,"details":25558,"fileName":408,"contentType":409},{"size":404,"image":25559},{"width":406,"height":407},{"sys":25561,"fields":25564},{"id":25562,"createdAt":25563},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":25565,"slug":25566,"articleIntro":-1,"category":25567},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[25568],{"metadata":25569,"sys":25572,"fields":25579},{"tags":25570,"concepts":25571},[],[],{"space":25573,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25575,"publishedVersion":358,"revision":62,"contentType":25577,"locale":29},{"sys":25574},{"type":12,"linkType":13,"id":14},{"sys":25576},{"id":21,"type":12,"linkType":22},{"sys":25578},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25580,"metaTitle":368,"metaDescription":369,"mainTitle":25581,"subtitle":387,"heroImage":25596,"ctaButton":410,"ctaLink":411},[367],{"data":25582,"content":25583,"nodeType":74},{},[25584,25590],{"data":25585,"content":25586,"nodeType":78},{},[25587],{"data":25588,"marks":25589,"value":379,"nodeType":82},{},[],{"data":25591,"content":25592,"nodeType":87},{},[25593],{"data":25594,"marks":25595,"value":386,"nodeType":82},{},[],{"metadata":25597,"sys":25600,"fields":25605},{"tags":25598,"concepts":25599},[],[],{"space":25601,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25603,"publishedVersion":62,"revision":44,"locale":29},{"sys":25602},{"type":12,"linkType":13,"id":14},{"sys":25604},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25606},{"url":402,"details":25607,"fileName":408,"contentType":409},{"size":404,"image":25608},{"width":406,"height":407},{"sys":25610,"fields":25613},{"id":25611,"createdAt":25612},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25614,"slug":25615,"articleIntro":25614,"category":25616},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25617],{"metadata":25618,"sys":25621,"fields":25628},{"tags":25619,"concepts":25620},[],[],{"space":25622,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25624,"publishedVersion":358,"revision":62,"contentType":25626,"locale":29},{"sys":25623},{"type":12,"linkType":13,"id":14},{"sys":25625},{"id":21,"type":12,"linkType":22},{"sys":25627},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25629,"metaTitle":368,"metaDescription":369,"mainTitle":25630,"subtitle":387,"heroImage":25645,"ctaButton":410,"ctaLink":411},[367],{"data":25631,"content":25632,"nodeType":74},{},[25633,25639],{"data":25634,"content":25635,"nodeType":78},{},[25636],{"data":25637,"marks":25638,"value":379,"nodeType":82},{},[],{"data":25640,"content":25641,"nodeType":87},{},[25642],{"data":25643,"marks":25644,"value":386,"nodeType":82},{},[],{"metadata":25646,"sys":25649,"fields":25654},{"tags":25647,"concepts":25648},[],[],{"space":25650,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25652,"publishedVersion":62,"revision":44,"locale":29},{"sys":25651},{"type":12,"linkType":13,"id":14},{"sys":25653},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25655},{"url":402,"details":25656,"fileName":408,"contentType":409},{"size":404,"image":25657},{"width":406,"height":407},{"sys":25659,"fields":25662},{"id":25660,"createdAt":25661},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":25663,"slug":25664,"articleIntro":-1,"category":25665},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[25666],{"metadata":25667,"sys":25670,"fields":25677},{"tags":25668,"concepts":25669},[],[],{"space":25671,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25673,"publishedVersion":358,"revision":62,"contentType":25675,"locale":29},{"sys":25672},{"type":12,"linkType":13,"id":14},{"sys":25674},{"id":21,"type":12,"linkType":22},{"sys":25676},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25678,"metaTitle":368,"metaDescription":369,"mainTitle":25679,"subtitle":387,"heroImage":25694,"ctaButton":410,"ctaLink":411},[367],{"data":25680,"content":25681,"nodeType":74},{},[25682,25688],{"data":25683,"content":25684,"nodeType":78},{},[25685],{"data":25686,"marks":25687,"value":379,"nodeType":82},{},[],{"data":25689,"content":25690,"nodeType":87},{},[25691],{"data":25692,"marks":25693,"value":386,"nodeType":82},{},[],{"metadata":25695,"sys":25698,"fields":25703},{"tags":25696,"concepts":25697},[],[],{"space":25699,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25701,"publishedVersion":62,"revision":44,"locale":29},{"sys":25700},{"type":12,"linkType":13,"id":14},{"sys":25702},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25704},{"url":402,"details":25705,"fileName":408,"contentType":409},{"size":404,"image":25706},{"width":406,"height":407},{"sys":25708,"fields":25711},{"id":25709,"createdAt":25710},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":25712,"slug":25713,"articleIntro":-1,"category":25714},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[25715],{"metadata":25716,"sys":25719,"fields":25726},{"tags":25717,"concepts":25718},[],[],{"space":25720,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25722,"publishedVersion":358,"revision":62,"contentType":25724,"locale":29},{"sys":25721},{"type":12,"linkType":13,"id":14},{"sys":25723},{"id":21,"type":12,"linkType":22},{"sys":25725},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25727,"metaTitle":368,"metaDescription":369,"mainTitle":25728,"subtitle":387,"heroImage":25743,"ctaButton":410,"ctaLink":411},[367],{"data":25729,"content":25730,"nodeType":74},{},[25731,25737],{"data":25732,"content":25733,"nodeType":78},{},[25734],{"data":25735,"marks":25736,"value":379,"nodeType":82},{},[],{"data":25738,"content":25739,"nodeType":87},{},[25740],{"data":25741,"marks":25742,"value":386,"nodeType":82},{},[],{"metadata":25744,"sys":25747,"fields":25752},{"tags":25745,"concepts":25746},[],[],{"space":25748,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25750,"publishedVersion":62,"revision":44,"locale":29},{"sys":25749},{"type":12,"linkType":13,"id":14},{"sys":25751},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25753},{"url":402,"details":25754,"fileName":408,"contentType":409},{"size":404,"image":25755},{"width":406,"height":407},{"sys":25757,"fields":25760},{"id":25758,"createdAt":25759},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":25761,"slug":25762,"articleIntro":-1,"category":25763},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[25764],{"metadata":25765,"sys":25768,"fields":25775},{"tags":25766,"concepts":25767},[],[],{"space":25769,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25771,"publishedVersion":358,"revision":62,"contentType":25773,"locale":29},{"sys":25770},{"type":12,"linkType":13,"id":14},{"sys":25772},{"id":21,"type":12,"linkType":22},{"sys":25774},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25776,"metaTitle":368,"metaDescription":369,"mainTitle":25777,"subtitle":387,"heroImage":25792,"ctaButton":410,"ctaLink":411},[367],{"data":25778,"content":25779,"nodeType":74},{},[25780,25786],{"data":25781,"content":25782,"nodeType":78},{},[25783],{"data":25784,"marks":25785,"value":379,"nodeType":82},{},[],{"data":25787,"content":25788,"nodeType":87},{},[25789],{"data":25790,"marks":25791,"value":386,"nodeType":82},{},[],{"metadata":25793,"sys":25796,"fields":25801},{"tags":25794,"concepts":25795},[],[],{"space":25797,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25799,"publishedVersion":62,"revision":44,"locale":29},{"sys":25798},{"type":12,"linkType":13,"id":14},{"sys":25800},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25802},{"url":402,"details":25803,"fileName":408,"contentType":409},{"size":404,"image":25804},{"width":406,"height":407},{"sys":25806,"fields":25809},{"id":25807,"createdAt":25808},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":25810,"slug":25811,"articleIntro":-1,"category":25812},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[25813],{"metadata":25814,"sys":25817,"fields":25824},{"tags":25815,"concepts":25816},[],[],{"space":25818,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25820,"publishedVersion":358,"revision":62,"contentType":25822,"locale":29},{"sys":25819},{"type":12,"linkType":13,"id":14},{"sys":25821},{"id":21,"type":12,"linkType":22},{"sys":25823},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25825,"metaTitle":368,"metaDescription":369,"mainTitle":25826,"subtitle":387,"heroImage":25841,"ctaButton":410,"ctaLink":411},[367],{"data":25827,"content":25828,"nodeType":74},{},[25829,25835],{"data":25830,"content":25831,"nodeType":78},{},[25832],{"data":25833,"marks":25834,"value":379,"nodeType":82},{},[],{"data":25836,"content":25837,"nodeType":87},{},[25838],{"data":25839,"marks":25840,"value":386,"nodeType":82},{},[],{"metadata":25842,"sys":25845,"fields":25850},{"tags":25843,"concepts":25844},[],[],{"space":25846,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25848,"publishedVersion":62,"revision":44,"locale":29},{"sys":25847},{"type":12,"linkType":13,"id":14},{"sys":25849},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25851},{"url":402,"details":25852,"fileName":408,"contentType":409},{"size":404,"image":25853},{"width":406,"height":407},{"sys":25855,"fields":25858},{"id":25856,"createdAt":25857},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":25859,"slug":25860,"articleIntro":25859,"category":25861},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[25862],{"metadata":25863,"sys":25866,"fields":25873},{"tags":25864,"concepts":25865},[],[],{"space":25867,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25869,"publishedVersion":358,"revision":62,"contentType":25871,"locale":29},{"sys":25868},{"type":12,"linkType":13,"id":14},{"sys":25870},{"id":21,"type":12,"linkType":22},{"sys":25872},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25874,"metaTitle":368,"metaDescription":369,"mainTitle":25875,"subtitle":387,"heroImage":25890,"ctaButton":410,"ctaLink":411},[367],{"data":25876,"content":25877,"nodeType":74},{},[25878,25884],{"data":25879,"content":25880,"nodeType":78},{},[25881],{"data":25882,"marks":25883,"value":379,"nodeType":82},{},[],{"data":25885,"content":25886,"nodeType":87},{},[25887],{"data":25888,"marks":25889,"value":386,"nodeType":82},{},[],{"metadata":25891,"sys":25894,"fields":25899},{"tags":25892,"concepts":25893},[],[],{"space":25895,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25897,"publishedVersion":62,"revision":44,"locale":29},{"sys":25896},{"type":12,"linkType":13,"id":14},{"sys":25898},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25900},{"url":402,"details":25901,"fileName":408,"contentType":409},{"size":404,"image":25902},{"width":406,"height":407},{"sys":25904,"fields":25907},{"id":25905,"createdAt":25906},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":25908,"slug":25909,"articleIntro":25908,"category":25910},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[25911],{"metadata":25912,"sys":25915,"fields":25922},{"tags":25913,"concepts":25914},[],[],{"space":25916,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25918,"publishedVersion":358,"revision":62,"contentType":25920,"locale":29},{"sys":25917},{"type":12,"linkType":13,"id":14},{"sys":25919},{"id":21,"type":12,"linkType":22},{"sys":25921},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25923,"metaTitle":368,"metaDescription":369,"mainTitle":25924,"subtitle":387,"heroImage":25939,"ctaButton":410,"ctaLink":411},[367],{"data":25925,"content":25926,"nodeType":74},{},[25927,25933],{"data":25928,"content":25929,"nodeType":78},{},[25930],{"data":25931,"marks":25932,"value":379,"nodeType":82},{},[],{"data":25934,"content":25935,"nodeType":87},{},[25936],{"data":25937,"marks":25938,"value":386,"nodeType":82},{},[],{"metadata":25940,"sys":25943,"fields":25948},{"tags":25941,"concepts":25942},[],[],{"space":25944,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25946,"publishedVersion":62,"revision":44,"locale":29},{"sys":25945},{"type":12,"linkType":13,"id":14},{"sys":25947},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25949},{"url":402,"details":25950,"fileName":408,"contentType":409},{"size":404,"image":25951},{"width":406,"height":407},{"sys":25953,"fields":25956},{"id":25954,"createdAt":25955},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":25957,"slug":25958,"articleIntro":25957,"category":25959},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[25960],{"metadata":25961,"sys":25964,"fields":25971},{"tags":25962,"concepts":25963},[],[],{"space":25965,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":25967,"publishedVersion":358,"revision":62,"contentType":25969,"locale":29},{"sys":25966},{"type":12,"linkType":13,"id":14},{"sys":25968},{"id":21,"type":12,"linkType":22},{"sys":25970},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":25972,"metaTitle":368,"metaDescription":369,"mainTitle":25973,"subtitle":387,"heroImage":25988,"ctaButton":410,"ctaLink":411},[367],{"data":25974,"content":25975,"nodeType":74},{},[25976,25982],{"data":25977,"content":25978,"nodeType":78},{},[25979],{"data":25980,"marks":25981,"value":379,"nodeType":82},{},[],{"data":25983,"content":25984,"nodeType":87},{},[25985],{"data":25986,"marks":25987,"value":386,"nodeType":82},{},[],{"metadata":25989,"sys":25992,"fields":25997},{"tags":25990,"concepts":25991},[],[],{"space":25993,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":25995,"publishedVersion":62,"revision":44,"locale":29},{"sys":25994},{"type":12,"linkType":13,"id":14},{"sys":25996},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":25998},{"url":402,"details":25999,"fileName":408,"contentType":409},{"size":404,"image":26000},{"width":406,"height":407},{"sys":26002,"fields":26005},{"id":26003,"createdAt":26004},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":26006,"slug":26007,"articleIntro":26006,"category":26008},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[26009],{"metadata":26010,"sys":26013,"fields":26020},{"tags":26011,"concepts":26012},[],[],{"space":26014,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26016,"publishedVersion":358,"revision":62,"contentType":26018,"locale":29},{"sys":26015},{"type":12,"linkType":13,"id":14},{"sys":26017},{"id":21,"type":12,"linkType":22},{"sys":26019},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26021,"metaTitle":368,"metaDescription":369,"mainTitle":26022,"subtitle":387,"heroImage":26037,"ctaButton":410,"ctaLink":411},[367],{"data":26023,"content":26024,"nodeType":74},{},[26025,26031],{"data":26026,"content":26027,"nodeType":78},{},[26028],{"data":26029,"marks":26030,"value":379,"nodeType":82},{},[],{"data":26032,"content":26033,"nodeType":87},{},[26034],{"data":26035,"marks":26036,"value":386,"nodeType":82},{},[],{"metadata":26038,"sys":26041,"fields":26046},{"tags":26039,"concepts":26040},[],[],{"space":26042,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26044,"publishedVersion":62,"revision":44,"locale":29},{"sys":26043},{"type":12,"linkType":13,"id":14},{"sys":26045},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26047},{"url":402,"details":26048,"fileName":408,"contentType":409},{"size":404,"image":26049},{"width":406,"height":407},{"sys":26051,"fields":26054},{"id":26052,"createdAt":26053},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":26055,"slug":26056,"articleIntro":26055,"category":26057},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[26058],{"metadata":26059,"sys":26062,"fields":26069},{"tags":26060,"concepts":26061},[],[],{"space":26063,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26065,"publishedVersion":358,"revision":62,"contentType":26067,"locale":29},{"sys":26064},{"type":12,"linkType":13,"id":14},{"sys":26066},{"id":21,"type":12,"linkType":22},{"sys":26068},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26070,"metaTitle":368,"metaDescription":369,"mainTitle":26071,"subtitle":387,"heroImage":26086,"ctaButton":410,"ctaLink":411},[367],{"data":26072,"content":26073,"nodeType":74},{},[26074,26080],{"data":26075,"content":26076,"nodeType":78},{},[26077],{"data":26078,"marks":26079,"value":379,"nodeType":82},{},[],{"data":26081,"content":26082,"nodeType":87},{},[26083],{"data":26084,"marks":26085,"value":386,"nodeType":82},{},[],{"metadata":26087,"sys":26090,"fields":26095},{"tags":26088,"concepts":26089},[],[],{"space":26091,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26093,"publishedVersion":62,"revision":44,"locale":29},{"sys":26092},{"type":12,"linkType":13,"id":14},{"sys":26094},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26096},{"url":402,"details":26097,"fileName":408,"contentType":409},{"size":404,"image":26098},{"width":406,"height":407},{"sys":26100,"fields":26103},{"id":26101,"createdAt":26102},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":26104,"slug":26105,"articleIntro":26104,"category":26106},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[26107],{"metadata":26108,"sys":26111,"fields":26118},{"tags":26109,"concepts":26110},[],[],{"space":26112,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26114,"publishedVersion":358,"revision":62,"contentType":26116,"locale":29},{"sys":26113},{"type":12,"linkType":13,"id":14},{"sys":26115},{"id":21,"type":12,"linkType":22},{"sys":26117},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26119,"metaTitle":368,"metaDescription":369,"mainTitle":26120,"subtitle":387,"heroImage":26135,"ctaButton":410,"ctaLink":411},[367],{"data":26121,"content":26122,"nodeType":74},{},[26123,26129],{"data":26124,"content":26125,"nodeType":78},{},[26126],{"data":26127,"marks":26128,"value":379,"nodeType":82},{},[],{"data":26130,"content":26131,"nodeType":87},{},[26132],{"data":26133,"marks":26134,"value":386,"nodeType":82},{},[],{"metadata":26136,"sys":26139,"fields":26144},{"tags":26137,"concepts":26138},[],[],{"space":26140,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26142,"publishedVersion":62,"revision":44,"locale":29},{"sys":26141},{"type":12,"linkType":13,"id":14},{"sys":26143},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26145},{"url":402,"details":26146,"fileName":408,"contentType":409},{"size":404,"image":26147},{"width":406,"height":407},{"sys":26149,"fields":26152},{"id":26150,"createdAt":26151},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":26153,"slug":26154,"articleIntro":26153,"category":26155},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[26156],{"metadata":26157,"sys":26160,"fields":26167},{"tags":26158,"concepts":26159},[],[],{"space":26161,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26163,"publishedVersion":358,"revision":62,"contentType":26165,"locale":29},{"sys":26162},{"type":12,"linkType":13,"id":14},{"sys":26164},{"id":21,"type":12,"linkType":22},{"sys":26166},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26168,"metaTitle":368,"metaDescription":369,"mainTitle":26169,"subtitle":387,"heroImage":26184,"ctaButton":410,"ctaLink":411},[367],{"data":26170,"content":26171,"nodeType":74},{},[26172,26178],{"data":26173,"content":26174,"nodeType":78},{},[26175],{"data":26176,"marks":26177,"value":379,"nodeType":82},{},[],{"data":26179,"content":26180,"nodeType":87},{},[26181],{"data":26182,"marks":26183,"value":386,"nodeType":82},{},[],{"metadata":26185,"sys":26188,"fields":26193},{"tags":26186,"concepts":26187},[],[],{"space":26189,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26191,"publishedVersion":62,"revision":44,"locale":29},{"sys":26190},{"type":12,"linkType":13,"id":14},{"sys":26192},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26194},{"url":402,"details":26195,"fileName":408,"contentType":409},{"size":404,"image":26196},{"width":406,"height":407},{"sys":26198,"fields":26201},{"id":26199,"createdAt":26200},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":26202,"slug":26203,"articleIntro":-1,"category":26204},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[26205],{"metadata":26206,"sys":26209,"fields":26216},{"tags":26207,"concepts":26208},[],[],{"space":26210,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26212,"publishedVersion":358,"revision":62,"contentType":26214,"locale":29},{"sys":26211},{"type":12,"linkType":13,"id":14},{"sys":26213},{"id":21,"type":12,"linkType":22},{"sys":26215},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26217,"metaTitle":368,"metaDescription":369,"mainTitle":26218,"subtitle":387,"heroImage":26233,"ctaButton":410,"ctaLink":411},[367],{"data":26219,"content":26220,"nodeType":74},{},[26221,26227],{"data":26222,"content":26223,"nodeType":78},{},[26224],{"data":26225,"marks":26226,"value":379,"nodeType":82},{},[],{"data":26228,"content":26229,"nodeType":87},{},[26230],{"data":26231,"marks":26232,"value":386,"nodeType":82},{},[],{"metadata":26234,"sys":26237,"fields":26242},{"tags":26235,"concepts":26236},[],[],{"space":26238,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26240,"publishedVersion":62,"revision":44,"locale":29},{"sys":26239},{"type":12,"linkType":13,"id":14},{"sys":26241},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26243},{"url":402,"details":26244,"fileName":408,"contentType":409},{"size":404,"image":26245},{"width":406,"height":407},{"sys":26247,"fields":26250},{"id":26248,"createdAt":26249},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":26251,"slug":26252,"articleIntro":26251,"category":26253},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[26254],{"metadata":26255,"sys":26258,"fields":26265},{"tags":26256,"concepts":26257},[],[],{"space":26259,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26261,"publishedVersion":358,"revision":62,"contentType":26263,"locale":29},{"sys":26260},{"type":12,"linkType":13,"id":14},{"sys":26262},{"id":21,"type":12,"linkType":22},{"sys":26264},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26266,"metaTitle":368,"metaDescription":369,"mainTitle":26267,"subtitle":387,"heroImage":26282,"ctaButton":410,"ctaLink":411},[367],{"data":26268,"content":26269,"nodeType":74},{},[26270,26276],{"data":26271,"content":26272,"nodeType":78},{},[26273],{"data":26274,"marks":26275,"value":379,"nodeType":82},{},[],{"data":26277,"content":26278,"nodeType":87},{},[26279],{"data":26280,"marks":26281,"value":386,"nodeType":82},{},[],{"metadata":26283,"sys":26286,"fields":26291},{"tags":26284,"concepts":26285},[],[],{"space":26287,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26289,"publishedVersion":62,"revision":44,"locale":29},{"sys":26288},{"type":12,"linkType":13,"id":14},{"sys":26290},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26292},{"url":402,"details":26293,"fileName":408,"contentType":409},{"size":404,"image":26294},{"width":406,"height":407},{"sys":26296,"fields":26299},{"id":26297,"createdAt":26298},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":26300,"slug":26301,"articleIntro":26300,"category":26302},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[26303],{"metadata":26304,"sys":26307,"fields":26314},{"tags":26305,"concepts":26306},[],[],{"space":26308,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26310,"publishedVersion":358,"revision":62,"contentType":26312,"locale":29},{"sys":26309},{"type":12,"linkType":13,"id":14},{"sys":26311},{"id":21,"type":12,"linkType":22},{"sys":26313},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26315,"metaTitle":368,"metaDescription":369,"mainTitle":26316,"subtitle":387,"heroImage":26331,"ctaButton":410,"ctaLink":411},[367],{"data":26317,"content":26318,"nodeType":74},{},[26319,26325],{"data":26320,"content":26321,"nodeType":78},{},[26322],{"data":26323,"marks":26324,"value":379,"nodeType":82},{},[],{"data":26326,"content":26327,"nodeType":87},{},[26328],{"data":26329,"marks":26330,"value":386,"nodeType":82},{},[],{"metadata":26332,"sys":26335,"fields":26340},{"tags":26333,"concepts":26334},[],[],{"space":26336,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26338,"publishedVersion":62,"revision":44,"locale":29},{"sys":26337},{"type":12,"linkType":13,"id":14},{"sys":26339},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26341},{"url":402,"details":26342,"fileName":408,"contentType":409},{"size":404,"image":26343},{"width":406,"height":407},{"sys":26345,"fields":26348},{"id":26346,"createdAt":26347},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":26349,"slug":26350,"articleIntro":26349,"category":26351},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[26352],{"metadata":26353,"sys":26356,"fields":26363},{"tags":26354,"concepts":26355},[],[],{"space":26357,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26359,"publishedVersion":358,"revision":62,"contentType":26361,"locale":29},{"sys":26358},{"type":12,"linkType":13,"id":14},{"sys":26360},{"id":21,"type":12,"linkType":22},{"sys":26362},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26364,"metaTitle":368,"metaDescription":369,"mainTitle":26365,"subtitle":387,"heroImage":26380,"ctaButton":410,"ctaLink":411},[367],{"data":26366,"content":26367,"nodeType":74},{},[26368,26374],{"data":26369,"content":26370,"nodeType":78},{},[26371],{"data":26372,"marks":26373,"value":379,"nodeType":82},{},[],{"data":26375,"content":26376,"nodeType":87},{},[26377],{"data":26378,"marks":26379,"value":386,"nodeType":82},{},[],{"metadata":26381,"sys":26384,"fields":26389},{"tags":26382,"concepts":26383},[],[],{"space":26385,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26387,"publishedVersion":62,"revision":44,"locale":29},{"sys":26386},{"type":12,"linkType":13,"id":14},{"sys":26388},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26390},{"url":402,"details":26391,"fileName":408,"contentType":409},{"size":404,"image":26392},{"width":406,"height":407},{"sys":26394,"fields":26397},{"id":26395,"createdAt":26396},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":26398,"slug":26399,"articleIntro":-1,"category":26400},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[26401],{"metadata":26402,"sys":26405,"fields":26412},{"tags":26403,"concepts":26404},[],[],{"space":26406,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26408,"publishedVersion":358,"revision":62,"contentType":26410,"locale":29},{"sys":26407},{"type":12,"linkType":13,"id":14},{"sys":26409},{"id":21,"type":12,"linkType":22},{"sys":26411},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26413,"metaTitle":368,"metaDescription":369,"mainTitle":26414,"subtitle":387,"heroImage":26429,"ctaButton":410,"ctaLink":411},[367],{"data":26415,"content":26416,"nodeType":74},{},[26417,26423],{"data":26418,"content":26419,"nodeType":78},{},[26420],{"data":26421,"marks":26422,"value":379,"nodeType":82},{},[],{"data":26424,"content":26425,"nodeType":87},{},[26426],{"data":26427,"marks":26428,"value":386,"nodeType":82},{},[],{"metadata":26430,"sys":26433,"fields":26438},{"tags":26431,"concepts":26432},[],[],{"space":26434,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26436,"publishedVersion":62,"revision":44,"locale":29},{"sys":26435},{"type":12,"linkType":13,"id":14},{"sys":26437},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26439},{"url":402,"details":26440,"fileName":408,"contentType":409},{"size":404,"image":26441},{"width":406,"height":407},{"sys":26443,"fields":26446},{"id":26444,"createdAt":26445},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":26447,"slug":26448,"articleIntro":26447,"category":26449},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[26450],{"metadata":26451,"sys":26454,"fields":26461},{"tags":26452,"concepts":26453},[],[],{"space":26455,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26457,"publishedVersion":358,"revision":62,"contentType":26459,"locale":29},{"sys":26456},{"type":12,"linkType":13,"id":14},{"sys":26458},{"id":21,"type":12,"linkType":22},{"sys":26460},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26462,"metaTitle":368,"metaDescription":369,"mainTitle":26463,"subtitle":387,"heroImage":26478,"ctaButton":410,"ctaLink":411},[367],{"data":26464,"content":26465,"nodeType":74},{},[26466,26472],{"data":26467,"content":26468,"nodeType":78},{},[26469],{"data":26470,"marks":26471,"value":379,"nodeType":82},{},[],{"data":26473,"content":26474,"nodeType":87},{},[26475],{"data":26476,"marks":26477,"value":386,"nodeType":82},{},[],{"metadata":26479,"sys":26482,"fields":26487},{"tags":26480,"concepts":26481},[],[],{"space":26483,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26485,"publishedVersion":62,"revision":44,"locale":29},{"sys":26484},{"type":12,"linkType":13,"id":14},{"sys":26486},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26488},{"url":402,"details":26489,"fileName":408,"contentType":409},{"size":404,"image":26490},{"width":406,"height":407},{"sys":26492,"fields":26495},{"id":26493,"createdAt":26494},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":26496,"slug":26497,"articleIntro":26496,"category":26498},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[26499],{"metadata":26500,"sys":26503,"fields":26510},{"tags":26501,"concepts":26502},[],[],{"space":26504,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26506,"publishedVersion":358,"revision":62,"contentType":26508,"locale":29},{"sys":26505},{"type":12,"linkType":13,"id":14},{"sys":26507},{"id":21,"type":12,"linkType":22},{"sys":26509},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26511,"metaTitle":368,"metaDescription":369,"mainTitle":26512,"subtitle":387,"heroImage":26527,"ctaButton":410,"ctaLink":411},[367],{"data":26513,"content":26514,"nodeType":74},{},[26515,26521],{"data":26516,"content":26517,"nodeType":78},{},[26518],{"data":26519,"marks":26520,"value":379,"nodeType":82},{},[],{"data":26522,"content":26523,"nodeType":87},{},[26524],{"data":26525,"marks":26526,"value":386,"nodeType":82},{},[],{"metadata":26528,"sys":26531,"fields":26536},{"tags":26529,"concepts":26530},[],[],{"space":26532,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26534,"publishedVersion":62,"revision":44,"locale":29},{"sys":26533},{"type":12,"linkType":13,"id":14},{"sys":26535},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26537},{"url":402,"details":26538,"fileName":408,"contentType":409},{"size":404,"image":26539},{"width":406,"height":407},{"sys":26541,"fields":26544},{"id":26542,"createdAt":26543},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":26545,"slug":26546,"articleIntro":26545,"category":26547},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[26548],{"metadata":26549,"sys":26552,"fields":26559},{"tags":26550,"concepts":26551},[],[],{"space":26553,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26555,"publishedVersion":358,"revision":62,"contentType":26557,"locale":29},{"sys":26554},{"type":12,"linkType":13,"id":14},{"sys":26556},{"id":21,"type":12,"linkType":22},{"sys":26558},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26560,"metaTitle":368,"metaDescription":369,"mainTitle":26561,"subtitle":387,"heroImage":26576,"ctaButton":410,"ctaLink":411},[367],{"data":26562,"content":26563,"nodeType":74},{},[26564,26570],{"data":26565,"content":26566,"nodeType":78},{},[26567],{"data":26568,"marks":26569,"value":379,"nodeType":82},{},[],{"data":26571,"content":26572,"nodeType":87},{},[26573],{"data":26574,"marks":26575,"value":386,"nodeType":82},{},[],{"metadata":26577,"sys":26580,"fields":26585},{"tags":26578,"concepts":26579},[],[],{"space":26581,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26583,"publishedVersion":62,"revision":44,"locale":29},{"sys":26582},{"type":12,"linkType":13,"id":14},{"sys":26584},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26586},{"url":402,"details":26587,"fileName":408,"contentType":409},{"size":404,"image":26588},{"width":406,"height":407},{"sys":26590,"fields":26593},{"id":26591,"createdAt":26592},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":26594,"slug":26595,"articleIntro":26594,"category":26596},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[26597],{"metadata":26598,"sys":26601,"fields":26608},{"tags":26599,"concepts":26600},[],[],{"space":26602,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26604,"publishedVersion":358,"revision":62,"contentType":26606,"locale":29},{"sys":26603},{"type":12,"linkType":13,"id":14},{"sys":26605},{"id":21,"type":12,"linkType":22},{"sys":26607},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26609,"metaTitle":368,"metaDescription":369,"mainTitle":26610,"subtitle":387,"heroImage":26625,"ctaButton":410,"ctaLink":411},[367],{"data":26611,"content":26612,"nodeType":74},{},[26613,26619],{"data":26614,"content":26615,"nodeType":78},{},[26616],{"data":26617,"marks":26618,"value":379,"nodeType":82},{},[],{"data":26620,"content":26621,"nodeType":87},{},[26622],{"data":26623,"marks":26624,"value":386,"nodeType":82},{},[],{"metadata":26626,"sys":26629,"fields":26634},{"tags":26627,"concepts":26628},[],[],{"space":26630,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26632,"publishedVersion":62,"revision":44,"locale":29},{"sys":26631},{"type":12,"linkType":13,"id":14},{"sys":26633},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26635},{"url":402,"details":26636,"fileName":408,"contentType":409},{"size":404,"image":26637},{"width":406,"height":407},{"sys":26639,"fields":26642},{"id":26640,"createdAt":26641},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":26643,"slug":26644,"articleIntro":26643,"category":26645},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[26646],{"metadata":26647,"sys":26650,"fields":26657},{"tags":26648,"concepts":26649},[],[],{"space":26651,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26653,"publishedVersion":358,"revision":62,"contentType":26655,"locale":29},{"sys":26652},{"type":12,"linkType":13,"id":14},{"sys":26654},{"id":21,"type":12,"linkType":22},{"sys":26656},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26658,"metaTitle":368,"metaDescription":369,"mainTitle":26659,"subtitle":387,"heroImage":26674,"ctaButton":410,"ctaLink":411},[367],{"data":26660,"content":26661,"nodeType":74},{},[26662,26668],{"data":26663,"content":26664,"nodeType":78},{},[26665],{"data":26666,"marks":26667,"value":379,"nodeType":82},{},[],{"data":26669,"content":26670,"nodeType":87},{},[26671],{"data":26672,"marks":26673,"value":386,"nodeType":82},{},[],{"metadata":26675,"sys":26678,"fields":26683},{"tags":26676,"concepts":26677},[],[],{"space":26679,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26681,"publishedVersion":62,"revision":44,"locale":29},{"sys":26680},{"type":12,"linkType":13,"id":14},{"sys":26682},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26684},{"url":402,"details":26685,"fileName":408,"contentType":409},{"size":404,"image":26686},{"width":406,"height":407},{"sys":26688,"fields":26691},{"id":26689,"createdAt":26690},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":26692,"slug":26693,"articleIntro":-1,"category":26694},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[26695],{"metadata":26696,"sys":26699,"fields":26706},{"tags":26697,"concepts":26698},[],[],{"space":26700,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26702,"publishedVersion":358,"revision":62,"contentType":26704,"locale":29},{"sys":26701},{"type":12,"linkType":13,"id":14},{"sys":26703},{"id":21,"type":12,"linkType":22},{"sys":26705},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26707,"metaTitle":368,"metaDescription":369,"mainTitle":26708,"subtitle":387,"heroImage":26723,"ctaButton":410,"ctaLink":411},[367],{"data":26709,"content":26710,"nodeType":74},{},[26711,26717],{"data":26712,"content":26713,"nodeType":78},{},[26714],{"data":26715,"marks":26716,"value":379,"nodeType":82},{},[],{"data":26718,"content":26719,"nodeType":87},{},[26720],{"data":26721,"marks":26722,"value":386,"nodeType":82},{},[],{"metadata":26724,"sys":26727,"fields":26732},{"tags":26725,"concepts":26726},[],[],{"space":26728,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26730,"publishedVersion":62,"revision":44,"locale":29},{"sys":26729},{"type":12,"linkType":13,"id":14},{"sys":26731},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26733},{"url":402,"details":26734,"fileName":408,"contentType":409},{"size":404,"image":26735},{"width":406,"height":407},{"sys":26737,"fields":26740},{"id":26738,"createdAt":26739},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":26741,"slug":26742,"articleIntro":26741,"category":26743},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[26744],{"metadata":26745,"sys":26748,"fields":26755},{"tags":26746,"concepts":26747},[],[],{"space":26749,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26751,"publishedVersion":358,"revision":62,"contentType":26753,"locale":29},{"sys":26750},{"type":12,"linkType":13,"id":14},{"sys":26752},{"id":21,"type":12,"linkType":22},{"sys":26754},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26756,"metaTitle":368,"metaDescription":369,"mainTitle":26757,"subtitle":387,"heroImage":26772,"ctaButton":410,"ctaLink":411},[367],{"data":26758,"content":26759,"nodeType":74},{},[26760,26766],{"data":26761,"content":26762,"nodeType":78},{},[26763],{"data":26764,"marks":26765,"value":379,"nodeType":82},{},[],{"data":26767,"content":26768,"nodeType":87},{},[26769],{"data":26770,"marks":26771,"value":386,"nodeType":82},{},[],{"metadata":26773,"sys":26776,"fields":26781},{"tags":26774,"concepts":26775},[],[],{"space":26777,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26779,"publishedVersion":62,"revision":44,"locale":29},{"sys":26778},{"type":12,"linkType":13,"id":14},{"sys":26780},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26782},{"url":402,"details":26783,"fileName":408,"contentType":409},{"size":404,"image":26784},{"width":406,"height":407},{"sys":26786,"fields":26789},{"id":26787,"createdAt":26788},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":26790,"slug":26791,"articleIntro":26790,"category":26792},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[26793],{"metadata":26794,"sys":26797,"fields":26804},{"tags":26795,"concepts":26796},[],[],{"space":26798,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26800,"publishedVersion":358,"revision":62,"contentType":26802,"locale":29},{"sys":26799},{"type":12,"linkType":13,"id":14},{"sys":26801},{"id":21,"type":12,"linkType":22},{"sys":26803},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26805,"metaTitle":368,"metaDescription":369,"mainTitle":26806,"subtitle":387,"heroImage":26821,"ctaButton":410,"ctaLink":411},[367],{"data":26807,"content":26808,"nodeType":74},{},[26809,26815],{"data":26810,"content":26811,"nodeType":78},{},[26812],{"data":26813,"marks":26814,"value":379,"nodeType":82},{},[],{"data":26816,"content":26817,"nodeType":87},{},[26818],{"data":26819,"marks":26820,"value":386,"nodeType":82},{},[],{"metadata":26822,"sys":26825,"fields":26830},{"tags":26823,"concepts":26824},[],[],{"space":26826,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26828,"publishedVersion":62,"revision":44,"locale":29},{"sys":26827},{"type":12,"linkType":13,"id":14},{"sys":26829},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26831},{"url":402,"details":26832,"fileName":408,"contentType":409},{"size":404,"image":26833},{"width":406,"height":407},{"sys":26835,"fields":26838},{"id":26836,"createdAt":26837},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":26839,"slug":26840,"articleIntro":26839,"category":26841},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[26842],{"metadata":26843,"sys":26846,"fields":26853},{"tags":26844,"concepts":26845},[],[],{"space":26847,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26849,"publishedVersion":358,"revision":62,"contentType":26851,"locale":29},{"sys":26848},{"type":12,"linkType":13,"id":14},{"sys":26850},{"id":21,"type":12,"linkType":22},{"sys":26852},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26854,"metaTitle":368,"metaDescription":369,"mainTitle":26855,"subtitle":387,"heroImage":26870,"ctaButton":410,"ctaLink":411},[367],{"data":26856,"content":26857,"nodeType":74},{},[26858,26864],{"data":26859,"content":26860,"nodeType":78},{},[26861],{"data":26862,"marks":26863,"value":379,"nodeType":82},{},[],{"data":26865,"content":26866,"nodeType":87},{},[26867],{"data":26868,"marks":26869,"value":386,"nodeType":82},{},[],{"metadata":26871,"sys":26874,"fields":26879},{"tags":26872,"concepts":26873},[],[],{"space":26875,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26877,"publishedVersion":62,"revision":44,"locale":29},{"sys":26876},{"type":12,"linkType":13,"id":14},{"sys":26878},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26880},{"url":402,"details":26881,"fileName":408,"contentType":409},{"size":404,"image":26882},{"width":406,"height":407},{"sys":26884,"fields":26887},{"id":26885,"createdAt":26886},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":26888,"slug":26889,"articleIntro":26888,"category":26890},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[26891],{"metadata":26892,"sys":26895,"fields":26902},{"tags":26893,"concepts":26894},[],[],{"space":26896,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26898,"publishedVersion":358,"revision":62,"contentType":26900,"locale":29},{"sys":26897},{"type":12,"linkType":13,"id":14},{"sys":26899},{"id":21,"type":12,"linkType":22},{"sys":26901},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26903,"metaTitle":368,"metaDescription":369,"mainTitle":26904,"subtitle":387,"heroImage":26919,"ctaButton":410,"ctaLink":411},[367],{"data":26905,"content":26906,"nodeType":74},{},[26907,26913],{"data":26908,"content":26909,"nodeType":78},{},[26910],{"data":26911,"marks":26912,"value":379,"nodeType":82},{},[],{"data":26914,"content":26915,"nodeType":87},{},[26916],{"data":26917,"marks":26918,"value":386,"nodeType":82},{},[],{"metadata":26920,"sys":26923,"fields":26928},{"tags":26921,"concepts":26922},[],[],{"space":26924,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26926,"publishedVersion":62,"revision":44,"locale":29},{"sys":26925},{"type":12,"linkType":13,"id":14},{"sys":26927},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26929},{"url":402,"details":26930,"fileName":408,"contentType":409},{"size":404,"image":26931},{"width":406,"height":407},{"sys":26933,"fields":26936},{"id":26934,"createdAt":26935},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":26937,"slug":26938,"articleIntro":-1,"category":26939},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[26940],{"metadata":26941,"sys":26944,"fields":26951},{"tags":26942,"concepts":26943},[],[],{"space":26945,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26947,"publishedVersion":358,"revision":62,"contentType":26949,"locale":29},{"sys":26946},{"type":12,"linkType":13,"id":14},{"sys":26948},{"id":21,"type":12,"linkType":22},{"sys":26950},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":26952,"metaTitle":368,"metaDescription":369,"mainTitle":26953,"subtitle":387,"heroImage":26968,"ctaButton":410,"ctaLink":411},[367],{"data":26954,"content":26955,"nodeType":74},{},[26956,26962],{"data":26957,"content":26958,"nodeType":78},{},[26959],{"data":26960,"marks":26961,"value":379,"nodeType":82},{},[],{"data":26963,"content":26964,"nodeType":87},{},[26965],{"data":26966,"marks":26967,"value":386,"nodeType":82},{},[],{"metadata":26969,"sys":26972,"fields":26977},{"tags":26970,"concepts":26971},[],[],{"space":26973,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":26975,"publishedVersion":62,"revision":44,"locale":29},{"sys":26974},{"type":12,"linkType":13,"id":14},{"sys":26976},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":26978},{"url":402,"details":26979,"fileName":408,"contentType":409},{"size":404,"image":26980},{"width":406,"height":407},{"sys":26982,"fields":26985},{"id":26983,"createdAt":26984},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":26986,"slug":26987,"articleIntro":26986,"category":26988},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[26989],{"metadata":26990,"sys":26993,"fields":27000},{"tags":26991,"concepts":26992},[],[],{"space":26994,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":26996,"publishedVersion":358,"revision":62,"contentType":26998,"locale":29},{"sys":26995},{"type":12,"linkType":13,"id":14},{"sys":26997},{"id":21,"type":12,"linkType":22},{"sys":26999},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27001,"metaTitle":368,"metaDescription":369,"mainTitle":27002,"subtitle":387,"heroImage":27017,"ctaButton":410,"ctaLink":411},[367],{"data":27003,"content":27004,"nodeType":74},{},[27005,27011],{"data":27006,"content":27007,"nodeType":78},{},[27008],{"data":27009,"marks":27010,"value":379,"nodeType":82},{},[],{"data":27012,"content":27013,"nodeType":87},{},[27014],{"data":27015,"marks":27016,"value":386,"nodeType":82},{},[],{"metadata":27018,"sys":27021,"fields":27026},{"tags":27019,"concepts":27020},[],[],{"space":27022,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27024,"publishedVersion":62,"revision":44,"locale":29},{"sys":27023},{"type":12,"linkType":13,"id":14},{"sys":27025},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27027},{"url":402,"details":27028,"fileName":408,"contentType":409},{"size":404,"image":27029},{"width":406,"height":407},{"sys":27031,"fields":27034},{"id":27032,"createdAt":27033},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":27035,"slug":27036,"articleIntro":27035,"category":27037},"Compte 60 - Achats","compte-60-achats",[27038],{"metadata":27039,"sys":27042,"fields":27049},{"tags":27040,"concepts":27041},[],[],{"space":27043,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27045,"publishedVersion":358,"revision":62,"contentType":27047,"locale":29},{"sys":27044},{"type":12,"linkType":13,"id":14},{"sys":27046},{"id":21,"type":12,"linkType":22},{"sys":27048},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27050,"metaTitle":368,"metaDescription":369,"mainTitle":27051,"subtitle":387,"heroImage":27066,"ctaButton":410,"ctaLink":411},[367],{"data":27052,"content":27053,"nodeType":74},{},[27054,27060],{"data":27055,"content":27056,"nodeType":78},{},[27057],{"data":27058,"marks":27059,"value":379,"nodeType":82},{},[],{"data":27061,"content":27062,"nodeType":87},{},[27063],{"data":27064,"marks":27065,"value":386,"nodeType":82},{},[],{"metadata":27067,"sys":27070,"fields":27075},{"tags":27068,"concepts":27069},[],[],{"space":27071,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27073,"publishedVersion":62,"revision":44,"locale":29},{"sys":27072},{"type":12,"linkType":13,"id":14},{"sys":27074},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27076},{"url":402,"details":27077,"fileName":408,"contentType":409},{"size":404,"image":27078},{"width":406,"height":407},{"sys":27080,"fields":27083},{"id":27081,"createdAt":27082},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":27084,"slug":27085,"articleIntro":27084,"category":27086},"506 - Obligations","compte-506-obligations",[27087],{"metadata":27088,"sys":27091,"fields":27098},{"tags":27089,"concepts":27090},[],[],{"space":27092,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27094,"publishedVersion":358,"revision":62,"contentType":27096,"locale":29},{"sys":27093},{"type":12,"linkType":13,"id":14},{"sys":27095},{"id":21,"type":12,"linkType":22},{"sys":27097},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27099,"metaTitle":368,"metaDescription":369,"mainTitle":27100,"subtitle":387,"heroImage":27115,"ctaButton":410,"ctaLink":411},[367],{"data":27101,"content":27102,"nodeType":74},{},[27103,27109],{"data":27104,"content":27105,"nodeType":78},{},[27106],{"data":27107,"marks":27108,"value":379,"nodeType":82},{},[],{"data":27110,"content":27111,"nodeType":87},{},[27112],{"data":27113,"marks":27114,"value":386,"nodeType":82},{},[],{"metadata":27116,"sys":27119,"fields":27124},{"tags":27117,"concepts":27118},[],[],{"space":27120,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27122,"publishedVersion":62,"revision":44,"locale":29},{"sys":27121},{"type":12,"linkType":13,"id":14},{"sys":27123},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27125},{"url":402,"details":27126,"fileName":408,"contentType":409},{"size":404,"image":27127},{"width":406,"height":407},{"sys":27129,"fields":27132},{"id":27130,"createdAt":27131},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":27133,"slug":27134,"articleIntro":27133,"category":27135},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[27136],{"metadata":27137,"sys":27140,"fields":27147},{"tags":27138,"concepts":27139},[],[],{"space":27141,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27143,"publishedVersion":358,"revision":62,"contentType":27145,"locale":29},{"sys":27142},{"type":12,"linkType":13,"id":14},{"sys":27144},{"id":21,"type":12,"linkType":22},{"sys":27146},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27148,"metaTitle":368,"metaDescription":369,"mainTitle":27149,"subtitle":387,"heroImage":27164,"ctaButton":410,"ctaLink":411},[367],{"data":27150,"content":27151,"nodeType":74},{},[27152,27158],{"data":27153,"content":27154,"nodeType":78},{},[27155],{"data":27156,"marks":27157,"value":379,"nodeType":82},{},[],{"data":27159,"content":27160,"nodeType":87},{},[27161],{"data":27162,"marks":27163,"value":386,"nodeType":82},{},[],{"metadata":27165,"sys":27168,"fields":27173},{"tags":27166,"concepts":27167},[],[],{"space":27169,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27171,"publishedVersion":62,"revision":44,"locale":29},{"sys":27170},{"type":12,"linkType":13,"id":14},{"sys":27172},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27174},{"url":402,"details":27175,"fileName":408,"contentType":409},{"size":404,"image":27176},{"width":406,"height":407},{"sys":27178,"fields":27181},{"id":27179,"createdAt":27180},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":27182,"slug":27183,"articleIntro":27182,"category":27184},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[27185],{"metadata":27186,"sys":27189,"fields":27196},{"tags":27187,"concepts":27188},[],[],{"space":27190,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27192,"publishedVersion":358,"revision":62,"contentType":27194,"locale":29},{"sys":27191},{"type":12,"linkType":13,"id":14},{"sys":27193},{"id":21,"type":12,"linkType":22},{"sys":27195},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27197,"metaTitle":368,"metaDescription":369,"mainTitle":27198,"subtitle":387,"heroImage":27213,"ctaButton":410,"ctaLink":411},[367],{"data":27199,"content":27200,"nodeType":74},{},[27201,27207],{"data":27202,"content":27203,"nodeType":78},{},[27204],{"data":27205,"marks":27206,"value":379,"nodeType":82},{},[],{"data":27208,"content":27209,"nodeType":87},{},[27210],{"data":27211,"marks":27212,"value":386,"nodeType":82},{},[],{"metadata":27214,"sys":27217,"fields":27222},{"tags":27215,"concepts":27216},[],[],{"space":27218,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27220,"publishedVersion":62,"revision":44,"locale":29},{"sys":27219},{"type":12,"linkType":13,"id":14},{"sys":27221},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27223},{"url":402,"details":27224,"fileName":408,"contentType":409},{"size":404,"image":27225},{"width":406,"height":407},{"sys":27227,"fields":27230},{"id":27228,"createdAt":27229},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":27231,"slug":27232,"articleIntro":27231,"category":27233},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[27234],{"metadata":27235,"sys":27238,"fields":27245},{"tags":27236,"concepts":27237},[],[],{"space":27239,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27241,"publishedVersion":358,"revision":62,"contentType":27243,"locale":29},{"sys":27240},{"type":12,"linkType":13,"id":14},{"sys":27242},{"id":21,"type":12,"linkType":22},{"sys":27244},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27246,"metaTitle":368,"metaDescription":369,"mainTitle":27247,"subtitle":387,"heroImage":27262,"ctaButton":410,"ctaLink":411},[367],{"data":27248,"content":27249,"nodeType":74},{},[27250,27256],{"data":27251,"content":27252,"nodeType":78},{},[27253],{"data":27254,"marks":27255,"value":379,"nodeType":82},{},[],{"data":27257,"content":27258,"nodeType":87},{},[27259],{"data":27260,"marks":27261,"value":386,"nodeType":82},{},[],{"metadata":27263,"sys":27266,"fields":27271},{"tags":27264,"concepts":27265},[],[],{"space":27267,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27269,"publishedVersion":62,"revision":44,"locale":29},{"sys":27268},{"type":12,"linkType":13,"id":14},{"sys":27270},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27272},{"url":402,"details":27273,"fileName":408,"contentType":409},{"size":404,"image":27274},{"width":406,"height":407},{"sys":27276,"fields":27279},{"id":27277,"createdAt":27278},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":27280,"slug":27281,"articleIntro":27280,"category":27282},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[27283],{"metadata":27284,"sys":27287,"fields":27294},{"tags":27285,"concepts":27286},[],[],{"space":27288,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27290,"publishedVersion":358,"revision":62,"contentType":27292,"locale":29},{"sys":27289},{"type":12,"linkType":13,"id":14},{"sys":27291},{"id":21,"type":12,"linkType":22},{"sys":27293},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27295,"metaTitle":368,"metaDescription":369,"mainTitle":27296,"subtitle":387,"heroImage":27311,"ctaButton":410,"ctaLink":411},[367],{"data":27297,"content":27298,"nodeType":74},{},[27299,27305],{"data":27300,"content":27301,"nodeType":78},{},[27302],{"data":27303,"marks":27304,"value":379,"nodeType":82},{},[],{"data":27306,"content":27307,"nodeType":87},{},[27308],{"data":27309,"marks":27310,"value":386,"nodeType":82},{},[],{"metadata":27312,"sys":27315,"fields":27320},{"tags":27313,"concepts":27314},[],[],{"space":27316,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27318,"publishedVersion":62,"revision":44,"locale":29},{"sys":27317},{"type":12,"linkType":13,"id":14},{"sys":27319},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27321},{"url":402,"details":27322,"fileName":408,"contentType":409},{"size":404,"image":27323},{"width":406,"height":407},{"sys":27325,"fields":27328},{"id":27326,"createdAt":27327},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":27329,"slug":27330,"articleIntro":27329,"category":27331},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[27332],{"metadata":27333,"sys":27336,"fields":27343},{"tags":27334,"concepts":27335},[],[],{"space":27337,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27339,"publishedVersion":358,"revision":62,"contentType":27341,"locale":29},{"sys":27338},{"type":12,"linkType":13,"id":14},{"sys":27340},{"id":21,"type":12,"linkType":22},{"sys":27342},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27344,"metaTitle":368,"metaDescription":369,"mainTitle":27345,"subtitle":387,"heroImage":27360,"ctaButton":410,"ctaLink":411},[367],{"data":27346,"content":27347,"nodeType":74},{},[27348,27354],{"data":27349,"content":27350,"nodeType":78},{},[27351],{"data":27352,"marks":27353,"value":379,"nodeType":82},{},[],{"data":27355,"content":27356,"nodeType":87},{},[27357],{"data":27358,"marks":27359,"value":386,"nodeType":82},{},[],{"metadata":27361,"sys":27364,"fields":27369},{"tags":27362,"concepts":27363},[],[],{"space":27365,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27367,"publishedVersion":62,"revision":44,"locale":29},{"sys":27366},{"type":12,"linkType":13,"id":14},{"sys":27368},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27370},{"url":402,"details":27371,"fileName":408,"contentType":409},{"size":404,"image":27372},{"width":406,"height":407},{"sys":27374,"fields":27377},{"id":27375,"createdAt":27376},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":27378,"slug":27379,"articleIntro":27378,"category":27380},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[27381],{"metadata":27382,"sys":27385,"fields":27392},{"tags":27383,"concepts":27384},[],[],{"space":27386,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27388,"publishedVersion":358,"revision":62,"contentType":27390,"locale":29},{"sys":27387},{"type":12,"linkType":13,"id":14},{"sys":27389},{"id":21,"type":12,"linkType":22},{"sys":27391},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27393,"metaTitle":368,"metaDescription":369,"mainTitle":27394,"subtitle":387,"heroImage":27409,"ctaButton":410,"ctaLink":411},[367],{"data":27395,"content":27396,"nodeType":74},{},[27397,27403],{"data":27398,"content":27399,"nodeType":78},{},[27400],{"data":27401,"marks":27402,"value":379,"nodeType":82},{},[],{"data":27404,"content":27405,"nodeType":87},{},[27406],{"data":27407,"marks":27408,"value":386,"nodeType":82},{},[],{"metadata":27410,"sys":27413,"fields":27418},{"tags":27411,"concepts":27412},[],[],{"space":27414,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27416,"publishedVersion":62,"revision":44,"locale":29},{"sys":27415},{"type":12,"linkType":13,"id":14},{"sys":27417},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27419},{"url":402,"details":27420,"fileName":408,"contentType":409},{"size":404,"image":27421},{"width":406,"height":407},{"sys":27423,"fields":27426},{"id":27424,"createdAt":27425},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":27427,"slug":27428,"articleIntro":-1,"category":27429},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[27430],{"metadata":27431,"sys":27434,"fields":27441},{"tags":27432,"concepts":27433},[],[],{"space":27435,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27437,"publishedVersion":358,"revision":62,"contentType":27439,"locale":29},{"sys":27436},{"type":12,"linkType":13,"id":14},{"sys":27438},{"id":21,"type":12,"linkType":22},{"sys":27440},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27442,"metaTitle":368,"metaDescription":369,"mainTitle":27443,"subtitle":387,"heroImage":27458,"ctaButton":410,"ctaLink":411},[367],{"data":27444,"content":27445,"nodeType":74},{},[27446,27452],{"data":27447,"content":27448,"nodeType":78},{},[27449],{"data":27450,"marks":27451,"value":379,"nodeType":82},{},[],{"data":27453,"content":27454,"nodeType":87},{},[27455],{"data":27456,"marks":27457,"value":386,"nodeType":82},{},[],{"metadata":27459,"sys":27462,"fields":27467},{"tags":27460,"concepts":27461},[],[],{"space":27463,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27465,"publishedVersion":62,"revision":44,"locale":29},{"sys":27464},{"type":12,"linkType":13,"id":14},{"sys":27466},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27468},{"url":402,"details":27469,"fileName":408,"contentType":409},{"size":404,"image":27470},{"width":406,"height":407},{"sys":27472,"fields":27475},{"id":27473,"createdAt":27474},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":27476,"slug":27477,"articleIntro":27476,"category":27478},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[27479],{"metadata":27480,"sys":27483,"fields":27490},{"tags":27481,"concepts":27482},[],[],{"space":27484,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27486,"publishedVersion":358,"revision":62,"contentType":27488,"locale":29},{"sys":27485},{"type":12,"linkType":13,"id":14},{"sys":27487},{"id":21,"type":12,"linkType":22},{"sys":27489},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27491,"metaTitle":368,"metaDescription":369,"mainTitle":27492,"subtitle":387,"heroImage":27507,"ctaButton":410,"ctaLink":411},[367],{"data":27493,"content":27494,"nodeType":74},{},[27495,27501],{"data":27496,"content":27497,"nodeType":78},{},[27498],{"data":27499,"marks":27500,"value":379,"nodeType":82},{},[],{"data":27502,"content":27503,"nodeType":87},{},[27504],{"data":27505,"marks":27506,"value":386,"nodeType":82},{},[],{"metadata":27508,"sys":27511,"fields":27516},{"tags":27509,"concepts":27510},[],[],{"space":27512,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27514,"publishedVersion":62,"revision":44,"locale":29},{"sys":27513},{"type":12,"linkType":13,"id":14},{"sys":27515},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27517},{"url":402,"details":27518,"fileName":408,"contentType":409},{"size":404,"image":27519},{"width":406,"height":407},{"sys":27521,"fields":27524},{"id":27522,"createdAt":27523},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":27525,"slug":27526,"articleIntro":-1,"category":27527},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[27528],{"metadata":27529,"sys":27532,"fields":27539},{"tags":27530,"concepts":27531},[],[],{"space":27533,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27535,"publishedVersion":358,"revision":62,"contentType":27537,"locale":29},{"sys":27534},{"type":12,"linkType":13,"id":14},{"sys":27536},{"id":21,"type":12,"linkType":22},{"sys":27538},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27540,"metaTitle":368,"metaDescription":369,"mainTitle":27541,"subtitle":387,"heroImage":27556,"ctaButton":410,"ctaLink":411},[367],{"data":27542,"content":27543,"nodeType":74},{},[27544,27550],{"data":27545,"content":27546,"nodeType":78},{},[27547],{"data":27548,"marks":27549,"value":379,"nodeType":82},{},[],{"data":27551,"content":27552,"nodeType":87},{},[27553],{"data":27554,"marks":27555,"value":386,"nodeType":82},{},[],{"metadata":27557,"sys":27560,"fields":27565},{"tags":27558,"concepts":27559},[],[],{"space":27561,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27563,"publishedVersion":62,"revision":44,"locale":29},{"sys":27562},{"type":12,"linkType":13,"id":14},{"sys":27564},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27566},{"url":402,"details":27567,"fileName":408,"contentType":409},{"size":404,"image":27568},{"width":406,"height":407},{"sys":27570,"fields":27573},{"id":27571,"createdAt":27572},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":27574,"slug":27575,"articleIntro":27574,"category":27576},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[27577],{"metadata":27578,"sys":27581,"fields":27588},{"tags":27579,"concepts":27580},[],[],{"space":27582,"id":353,"type":16,"createdAt":354,"updatedAt":355,"environment":27584,"publishedVersion":358,"revision":62,"contentType":27586,"locale":29},{"sys":27583},{"type":12,"linkType":13,"id":14},{"sys":27585},{"id":21,"type":12,"linkType":22},{"sys":27587},{"type":12,"linkType":27,"id":361},{"contentfulName":363,"modelCategoryName":364,"slug":365,"contentTypeSlug":27589,"metaTitle":368,"metaDescription":369,"mainTitle":27590,"subtitle":387,"heroImage":27605,"ctaButton":410,"ctaLink":411},[367],{"data":27591,"content":27592,"nodeType":74},{},[27593,27599],{"data":27594,"content":27595,"nodeType":78},{},[27596],{"data":27597,"marks":27598,"value":379,"nodeType":82},{},[],{"data":27600,"content":27601,"nodeType":87},{},[27602],{"data":27603,"marks":27604,"value":386,"nodeType":82},{},[],{"metadata":27606,"sys":27609,"fields":27614},{"tags":27607,"concepts":27608},[],[],{"space":27610,"id":395,"type":58,"createdAt":396,"updatedAt":396,"environment":27612,"publishedVersion":62,"revision":44,"locale":29},{"sys":27611},{"type":12,"linkType":13,"id":14},{"sys":27613},{"id":21,"type":12,"linkType":22},{"title":400,"description":386,"file":27615},{"url":402,"details":27616,"fileName":408,"contentType":409},{"size":404,"image":27617},{"width":406,"height":407},1780085355600]