[{"data":1,"prerenderedAt":27623},["ShallowReactive",2],{"tip-plan-comptable-compte-6228-divers":3,"plan-comptable-compte-6228-divers-similars":418},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6228-divers",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5Dt8V6BNMOI3aNA1Q2tBeR","Entry","2025-04-25T13:19:32.181Z","2026-02-19T15:51:19.693Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",32,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"articleIntro":33,"author":34,"content":75,"slug":349,"faq_structured_data":350,"category":351},"Compte 6228 - Divers","Tout savoir sur le compte 6228 (Rémunérations d'intermédiaires et honoraires) : écritures types, récupération de la TVA et bonnes pratiques du Plan Comptable Général.","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.",{"metadata":35,"sys":38,"fields":50},{"tags":36,"concepts":37},[],[],{"space":39,"id":41,"type":16,"createdAt":42,"updatedAt":42,"environment":43,"publishedVersion":45,"revision":46,"contentType":47,"locale":29},{"sys":40},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":44},{"id":21,"type":12,"linkType":22},5,1,{"sys":48},{"type":12,"linkType":27,"id":49},"author",{"name":51,"image":52,"position":74},"Nader Zaim",{"metadata":53,"sys":56,"fields":65},{"tags":54,"concepts":55},[],[],{"space":57,"id":59,"type":60,"createdAt":61,"updatedAt":61,"environment":62,"publishedVersion":64,"revision":46,"locale":29},{"sys":58},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":63},{"id":21,"type":12,"linkType":22},4,{"title":51,"description":51,"file":66},{"url":67,"details":68,"fileName":72,"contentType":73},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":69,"image":70},28106,{"width":71,"height":71},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":76,"data":77,"content":78},"document",{},[79,88,106,151,158,165,172,263,269,280,287,336,343],{"nodeType":80,"data":81,"content":82},"heading-2",{},[83],{"nodeType":84,"value":85,"marks":86,"data":87},"text","À quoi sert le compte 6228 \"Divers\" ?",[],{},{"nodeType":89,"data":90,"content":91},"paragraph",{},[92,96,102],{"nodeType":84,"value":93,"marks":94,"data":95},"Le compte 6228 est une subdivision de la classe 6 (Charges) et plus précisément du compte 622 (Rémunération d'intermédiaires et honoraires). Il sert à enregistrer les coûts spécifiques tels que les honoraires ou rémunérations versées à des tiers pour des services qui ne correspondent pas aux définitions des autres comptes de la classe 622.\n\nCe compte a un ",[],{},{"nodeType":84,"value":97,"marks":98,"data":101},"sens débiteur",[99],{"type":100},"bold",{},{"nodeType":84,"value":103,"marks":104,"data":105},", ce qui signifie que son utilisation augmente le montant des charges de l'entreprise. Il fonctionne comme une catégorie résiduelle pour certaines charges de services extérieurs qui ne peuvent être classifiées de manière plus précise.\n\nLes autres comptes de la classe 622 comprennent :",[],{},{"nodeType":107,"data":108,"content":109},"unordered-list",{},[110,121,131,141],{"nodeType":111,"data":112,"content":113},"list-item",{},[114],{"nodeType":89,"data":115,"content":116},{},[117],{"nodeType":84,"value":118,"marks":119,"data":120},"6221 - Commissions et courtages sur achats",[],{},{"nodeType":111,"data":122,"content":123},{},[124],{"nodeType":89,"data":125,"content":126},{},[127],{"nodeType":84,"value":128,"marks":129,"data":130},"6222 - Commissions et courtages sur ventes",[],{},{"nodeType":111,"data":132,"content":133},{},[134],{"nodeType":89,"data":135,"content":136},{},[137],{"nodeType":84,"value":138,"marks":139,"data":140},"6226 - Honoraires",[],{},{"nodeType":111,"data":142,"content":143},{},[144],{"nodeType":89,"data":145,"content":146},{},[147],{"nodeType":84,"value":148,"marks":149,"data":150},"6227 - Frais d'actes et de contentieux",[],{},{"nodeType":89,"data":152,"content":153},{},[154],{"nodeType":84,"value":155,"marks":156,"data":157},"",[],{},{"nodeType":80,"data":159,"content":160},{},[161],{"nodeType":84,"value":162,"marks":163,"data":164},"Quand utiliser le compte 6228 ?",[],{},{"nodeType":89,"data":166,"content":167},{},[168],{"nodeType":84,"value":169,"marks":170,"data":171},"Le compte 6228 est utilisé dans les situations suivantes :",[],{},{"nodeType":107,"data":173,"content":174},{},[175,190,205,220,248],{"nodeType":111,"data":176,"content":177},{},[178],{"nodeType":89,"data":179,"content":180},{},[181,186],{"nodeType":84,"value":182,"marks":183,"data":185},"Services consultatifs spéciaux",[184],{"type":100},{},{"nodeType":84,"value":187,"marks":188,"data":189}," : Lorsqu'une entreprise fait appel à un consultant pour une expertise très spécifique qui ne correspond à aucun autre compte de services extérieurs.",[],{},{"nodeType":111,"data":191,"content":192},{},[193],{"nodeType":89,"data":194,"content":195},{},[196,201],{"nodeType":84,"value":197,"marks":198,"data":200},"Commissions uniques ou inhabituelles",[199],{"type":100},{},{"nodeType":84,"value":202,"marks":203,"data":204}," : Pour des transactions non courantes, par exemple la médiation dans l'acquisition d'un bien spécifique pour l'entreprise.",[],{},{"nodeType":111,"data":206,"content":207},{},[208],{"nodeType":89,"data":209,"content":210},{},[211,216],{"nodeType":84,"value":212,"marks":213,"data":215},"Paiements à des intermédiaires",[214],{"type":100},{},{"nodeType":84,"value":217,"marks":218,"data":219}," : Pour des activités qui ne s'inscrivent pas clairement dans les catégories préétablies.",[],{},{"nodeType":111,"data":221,"content":222},{},[223],{"nodeType":89,"data":224,"content":225},{},[226,231,235,244],{"nodeType":84,"value":227,"marks":228,"data":230},"Frais de formation externes",[229],{"type":100},{},{"nodeType":84,"value":232,"marks":233,"data":234}," : Pour ",[],{},{"nodeType":236,"data":237,"content":239},"hyperlink",{"uri":238},"/fr/fiches-pratiques/plan-comptable/comment-comptabiliser-les-frais-de-formation-professionnelle",[240],{"nodeType":84,"value":241,"marks":242,"data":243},"comptabiliser une formation professionnelle",[],{},{"nodeType":84,"value":245,"marks":246,"data":247}," achetée auprès d'un organisme tiers, notamment lorsqu'elle impacte la performance de l'entreprise.",[],{},{"nodeType":111,"data":249,"content":250},{},[251],{"nodeType":89,"data":252,"content":253},{},[254,259],{"nodeType":84,"value":255,"marks":256,"data":258},"Services exceptionnels",[257],{"type":100},{},{"nodeType":84,"value":260,"marks":261,"data":262}," : Pour des prestations non récurrentes qui ne peuvent être classées dans les autres comptes de la classe 622.",[],{},{"nodeType":89,"data":264,"content":265},{},[266],{"nodeType":84,"value":155,"marks":267,"data":268},[],{},{"nodeType":80,"data":270,"content":271},{},[272,276],{"nodeType":84,"value":273,"marks":274,"data":275},"Quels sont les i",[],{},{"nodeType":84,"value":277,"marks":278,"data":279},"mplications fiscales du compte 6228",[],{},{"nodeType":89,"data":281,"content":282},{},[283],{"nodeType":84,"value":284,"marks":285,"data":286},"Les montants inscrits dans le compte 6228 peuvent avoir des implications fiscales importantes, notamment en matière de déduction des charges. Pour qu'une charge enregistrée dans ce compte soit fiscalement déductible, elle doit respecter trois critères essentiels :",[],{},{"nodeType":288,"data":289,"content":290},"ordered-list",{},[291,306,321],{"nodeType":111,"data":292,"content":293},{},[294],{"nodeType":89,"data":295,"content":296},{},[297,302],{"nodeType":84,"value":298,"marks":299,"data":301},"Être engagée dans l'intérêt direct de l'exploitation",[300],{"type":100},{},{"nodeType":84,"value":303,"marks":304,"data":305}," : La dépense doit être nécessaire à l'activité de l'entreprise",[],{},{"nodeType":111,"data":307,"content":308},{},[309],{"nodeType":89,"data":310,"content":311},{},[312,317],{"nodeType":84,"value":313,"marks":314,"data":316},"Être dûment justifiée",[315],{"type":100},{},{"nodeType":84,"value":318,"marks":319,"data":320}," : L'entreprise doit conserver une documentation détaillée et des justificatifs pour ces dépenses, particulièrement importantes en cas de contrôle fiscal",[],{},{"nodeType":111,"data":322,"content":323},{},[324],{"nodeType":89,"data":325,"content":326},{},[327,332],{"nodeType":84,"value":328,"marks":329,"data":331},"Correspondre à une dépense réelle et effectivement supportée",[330],{"type":100},{},{"nodeType":84,"value":333,"marks":334,"data":335}," : La charge doit représenter une sortie de ressources effective pour l'entreprise",[],{},{"nodeType":89,"data":337,"content":338},{},[339],{"nodeType":84,"value":340,"marks":341,"data":342},"Il est recommandé de tenir une documentation précise sur la nature et l'objet des dépenses enregistrées dans ce compte, car son caractère \"divers\" peut attirer l'attention de l'administration fiscale lors d'un contrôle.",[],{},{"nodeType":89,"data":344,"content":345},{},[346],{"nodeType":84,"value":155,"marks":347,"data":348},[],{},"compte-6228-divers",false,[352],{"metadata":353,"sys":356,"fields":368},{"tags":354,"concepts":355},[],[],{"space":357,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":362,"publishedVersion":364,"revision":64,"contentType":365,"locale":29},{"sys":358},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":363},{"id":21,"type":12,"linkType":22},24,{"sys":366},{"type":12,"linkType":27,"id":367},"category",{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":372,"metaTitle":374,"metaDescription":375,"mainTitle":376,"subtitle":393,"heroImage":394,"ctaButton":416,"ctaLink":417},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[373],"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":377,"content":378,"nodeType":76},{},[379,387],{"data":380,"content":381,"nodeType":386},{},[382],{"data":383,"marks":384,"value":385,"nodeType":84},{},[],"Plan comptable général","heading-1",{"data":388,"content":389,"nodeType":89},{},[390],{"data":391,"marks":392,"value":155,"nodeType":84},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":395,"sys":398,"fields":405},{"tags":396,"concepts":397},[],[],{"space":399,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":403,"publishedVersion":64,"revision":46,"locale":29},{"sys":400},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":404},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":407},"Facturation",{"url":408,"details":409,"fileName":414,"contentType":415},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":410,"image":411},246703,{"width":412,"height":413},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[419,468,517,566,615,664,713,762,811,860,909,958,1007,1056,1105,1154,1203,1252,1301,1350,1399,1448,1497,1546,1595,1640,1689,1738,1787,1836,1885,1934,1983,2032,2082,2131,2180,2229,2278,2327,2377,2426,2475,2524,2573,2622,2671,2720,2769,2818,2867,2916,2965,3014,3064,3113,3162,3211,3260,3309,3358,3407,3456,3506,3556,3605,3654,3703,3753,3802,3851,3900,3949,3998,4047,4096,4145,4194,4243,4292,4341,4390,4439,4488,4537,4586,4635,4684,4733,4782,4831,4880,4929,4978,5027,5076,5125,5174,5224,5273,5322,5371,5420,5469,5518,5567,5616,5665,5714,5763,5812,5861,5910,5959,6008,6057,6106,6155,6204,6253,6302,6351,6400,6449,6498,6547,6596,6645,6694,6743,6792,6841,6890,6939,6988,7037,7086,7135,7184,7233,7282,7331,7380,7429,7478,7527,7576,7625,7674,7723,7772,7821,7870,7919,7968,8017,8066,8115,8164,8213,8262,8310,8359,8408,8457,8506,8555,8604,8653,8702,8751,8800,8849,8898,8947,8996,9045,9094,9144,9193,9242,9291,9340,9389,9438,9487,9536,9585,9634,9683,9732,9781,9830,9879,9928,9978,10027,10076,10125,10174,10223,10273,10322,10371,10420,10469,10518,10567,10617,10666,10715,10764,10813,10862,10911,10960,11009,11058,11107,11156,11205,11254,11303,11352,11401,11450,11499,11548,11597,11646,11695,11744,11793,11842,11891,11940,11989,12038,12087,12136,12184,12233,12282,12331,12380,12429,12478,12527,12576,12625,12674,12724,12773,12822,12871,12920,12968,13017,13066,13115,13164,13212,13261,13310,13360,13409,13458,13507,13556,13605,13654,13703,13752,13801,13850,13899,13948,13997,14046,14095,14144,14193,14242,14291,14340,14389,14438,14487,14536,14585,14634,14683,14732,14781,14830,14879,14928,14977,15026,15075,15124,15173,15222,15271,15320,15369,15418,15467,15516,15565,15614,15663,15712,15761,15810,15859,15908,15957,16006,16055,16104,16153,16202,16251,16300,16349,16398,16447,16496,16545,16594,16643,16692,16741,16790,16839,16888,16937,16986,17035,17084,17133,17182,17231,17280,17329,17378,17427,17476,17525,17574,17623,17672,17721,17770,17819,17868,17917,17966,18015,18064,18113,18162,18211,18260,18309,18358,18407,18456,18505,18554,18603,18652,18701,18751,18800,18849,18898,18948,18997,19046,19095,19143,19192,19241,19290,19339,19388,19437,19486,19535,19584,19633,19682,19731,19780,19829,19878,19927,19976,20025,20074,20123,20172,20221,20270,20319,20368,20417,20466,20515,20564,20613,20662,20711,20760,20809,20858,20907,20956,21005,21054,21103,21152,21202,21251,21300,21349,21398,21447,21496,21545,21594,21643,21692,21741,21790,21839,21888,21937,21986,22035,22085,22134,22183,22232,22281,22330,22379,22428,22477,22526,22575,22624,22673,22722,22771,22820,22869,22918,22967,23016,23065,23114,23163,23212,23261,23310,23359,23408,23457,23506,23555,23604,23653,23702,23751,23800,23849,23898,23947,23996,24045,24094,24143,24192,24241,24290,24339,24388,24437,24486,24535,24584,24633,24682,24731,24780,24829,24878,24927,24976,25025,25074,25123,25172,25221,25270,25319,25368,25417,25466,25515,25564,25613,25662,25711,25760,25809,25858,25907,25956,26005,26054,26103,26152,26201,26250,26299,26348,26397,26446,26495,26544,26593,26642,26691,26740,26789,26837,26886,26936,26985,27034,27083,27132,27181,27230,27279,27328,27377,27427,27476,27525,27574],{"sys":420,"fields":423},{"id":421,"createdAt":422},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":424,"slug":425,"articleIntro":424,"category":426},"6358 - Autres droits","compte-6358-autres-droits",[427],{"metadata":428,"sys":431,"fields":438},{"tags":429,"concepts":430},[],[],{"space":432,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":434,"publishedVersion":364,"revision":64,"contentType":436,"locale":29},{"sys":433},{"type":12,"linkType":13,"id":14},{"sys":435},{"id":21,"type":12,"linkType":22},{"sys":437},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":439,"metaTitle":374,"metaDescription":375,"mainTitle":440,"subtitle":393,"heroImage":455,"ctaButton":416,"ctaLink":417},[373],{"data":441,"content":442,"nodeType":76},{},[443,449],{"data":444,"content":445,"nodeType":386},{},[446],{"data":447,"marks":448,"value":385,"nodeType":84},{},[],{"data":450,"content":451,"nodeType":89},{},[452],{"data":453,"marks":454,"value":155,"nodeType":84},{},[],{"metadata":456,"sys":459,"fields":464},{"tags":457,"concepts":458},[],[],{"space":460,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":462,"publishedVersion":64,"revision":46,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},{"sys":463},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":465},{"url":408,"details":466,"fileName":414,"contentType":415},{"size":410,"image":467},{"width":412,"height":413},{"sys":469,"fields":472},{"id":470,"createdAt":471},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":473,"slug":474,"articleIntro":473,"category":475},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[476],{"metadata":477,"sys":480,"fields":487},{"tags":478,"concepts":479},[],[],{"space":481,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":483,"publishedVersion":364,"revision":64,"contentType":485,"locale":29},{"sys":482},{"type":12,"linkType":13,"id":14},{"sys":484},{"id":21,"type":12,"linkType":22},{"sys":486},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":488,"metaTitle":374,"metaDescription":375,"mainTitle":489,"subtitle":393,"heroImage":504,"ctaButton":416,"ctaLink":417},[373],{"data":490,"content":491,"nodeType":76},{},[492,498],{"data":493,"content":494,"nodeType":386},{},[495],{"data":496,"marks":497,"value":385,"nodeType":84},{},[],{"data":499,"content":500,"nodeType":89},{},[501],{"data":502,"marks":503,"value":155,"nodeType":84},{},[],{"metadata":505,"sys":508,"fields":513},{"tags":506,"concepts":507},[],[],{"space":509,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":511,"publishedVersion":64,"revision":46,"locale":29},{"sys":510},{"type":12,"linkType":13,"id":14},{"sys":512},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":514},{"url":408,"details":515,"fileName":414,"contentType":415},{"size":410,"image":516},{"width":412,"height":413},{"sys":518,"fields":521},{"id":519,"createdAt":520},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":522,"slug":523,"articleIntro":522,"category":524},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[525],{"metadata":526,"sys":529,"fields":536},{"tags":527,"concepts":528},[],[],{"space":530,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":532,"publishedVersion":364,"revision":64,"contentType":534,"locale":29},{"sys":531},{"type":12,"linkType":13,"id":14},{"sys":533},{"id":21,"type":12,"linkType":22},{"sys":535},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":537,"metaTitle":374,"metaDescription":375,"mainTitle":538,"subtitle":393,"heroImage":553,"ctaButton":416,"ctaLink":417},[373],{"data":539,"content":540,"nodeType":76},{},[541,547],{"data":542,"content":543,"nodeType":386},{},[544],{"data":545,"marks":546,"value":385,"nodeType":84},{},[],{"data":548,"content":549,"nodeType":89},{},[550],{"data":551,"marks":552,"value":155,"nodeType":84},{},[],{"metadata":554,"sys":557,"fields":562},{"tags":555,"concepts":556},[],[],{"space":558,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":560,"publishedVersion":64,"revision":46,"locale":29},{"sys":559},{"type":12,"linkType":13,"id":14},{"sys":561},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":563},{"url":408,"details":564,"fileName":414,"contentType":415},{"size":410,"image":565},{"width":412,"height":413},{"sys":567,"fields":570},{"id":568,"createdAt":569},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":571,"slug":572,"articleIntro":-1,"category":573},"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",[574],{"metadata":575,"sys":578,"fields":585},{"tags":576,"concepts":577},[],[],{"space":579,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":581,"publishedVersion":364,"revision":64,"contentType":583,"locale":29},{"sys":580},{"type":12,"linkType":13,"id":14},{"sys":582},{"id":21,"type":12,"linkType":22},{"sys":584},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":586,"metaTitle":374,"metaDescription":375,"mainTitle":587,"subtitle":393,"heroImage":602,"ctaButton":416,"ctaLink":417},[373],{"data":588,"content":589,"nodeType":76},{},[590,596],{"data":591,"content":592,"nodeType":386},{},[593],{"data":594,"marks":595,"value":385,"nodeType":84},{},[],{"data":597,"content":598,"nodeType":89},{},[599],{"data":600,"marks":601,"value":155,"nodeType":84},{},[],{"metadata":603,"sys":606,"fields":611},{"tags":604,"concepts":605},[],[],{"space":607,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":609,"publishedVersion":64,"revision":46,"locale":29},{"sys":608},{"type":12,"linkType":13,"id":14},{"sys":610},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":612},{"url":408,"details":613,"fileName":414,"contentType":415},{"size":410,"image":614},{"width":412,"height":413},{"sys":616,"fields":619},{"id":617,"createdAt":618},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":620,"slug":621,"articleIntro":620,"category":622},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[623],{"metadata":624,"sys":627,"fields":634},{"tags":625,"concepts":626},[],[],{"space":628,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":630,"publishedVersion":364,"revision":64,"contentType":632,"locale":29},{"sys":629},{"type":12,"linkType":13,"id":14},{"sys":631},{"id":21,"type":12,"linkType":22},{"sys":633},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":635,"metaTitle":374,"metaDescription":375,"mainTitle":636,"subtitle":393,"heroImage":651,"ctaButton":416,"ctaLink":417},[373],{"data":637,"content":638,"nodeType":76},{},[639,645],{"data":640,"content":641,"nodeType":386},{},[642],{"data":643,"marks":644,"value":385,"nodeType":84},{},[],{"data":646,"content":647,"nodeType":89},{},[648],{"data":649,"marks":650,"value":155,"nodeType":84},{},[],{"metadata":652,"sys":655,"fields":660},{"tags":653,"concepts":654},[],[],{"space":656,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":658,"publishedVersion":64,"revision":46,"locale":29},{"sys":657},{"type":12,"linkType":13,"id":14},{"sys":659},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":661},{"url":408,"details":662,"fileName":414,"contentType":415},{"size":410,"image":663},{"width":412,"height":413},{"sys":665,"fields":668},{"id":666,"createdAt":667},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":669,"slug":670,"articleIntro":-1,"category":671},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[672],{"metadata":673,"sys":676,"fields":683},{"tags":674,"concepts":675},[],[],{"space":677,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":679,"publishedVersion":364,"revision":64,"contentType":681,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"sys":682},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":684,"metaTitle":374,"metaDescription":375,"mainTitle":685,"subtitle":393,"heroImage":700,"ctaButton":416,"ctaLink":417},[373],{"data":686,"content":687,"nodeType":76},{},[688,694],{"data":689,"content":690,"nodeType":386},{},[691],{"data":692,"marks":693,"value":385,"nodeType":84},{},[],{"data":695,"content":696,"nodeType":89},{},[697],{"data":698,"marks":699,"value":155,"nodeType":84},{},[],{"metadata":701,"sys":704,"fields":709},{"tags":702,"concepts":703},[],[],{"space":705,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":707,"publishedVersion":64,"revision":46,"locale":29},{"sys":706},{"type":12,"linkType":13,"id":14},{"sys":708},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":710},{"url":408,"details":711,"fileName":414,"contentType":415},{"size":410,"image":712},{"width":412,"height":413},{"sys":714,"fields":717},{"id":715,"createdAt":716},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":718,"slug":719,"articleIntro":-1,"category":720},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[721],{"metadata":722,"sys":725,"fields":732},{"tags":723,"concepts":724},[],[],{"space":726,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":728,"publishedVersion":364,"revision":64,"contentType":730,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"sys":731},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":733,"metaTitle":374,"metaDescription":375,"mainTitle":734,"subtitle":393,"heroImage":749,"ctaButton":416,"ctaLink":417},[373],{"data":735,"content":736,"nodeType":76},{},[737,743],{"data":738,"content":739,"nodeType":386},{},[740],{"data":741,"marks":742,"value":385,"nodeType":84},{},[],{"data":744,"content":745,"nodeType":89},{},[746],{"data":747,"marks":748,"value":155,"nodeType":84},{},[],{"metadata":750,"sys":753,"fields":758},{"tags":751,"concepts":752},[],[],{"space":754,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":756,"publishedVersion":64,"revision":46,"locale":29},{"sys":755},{"type":12,"linkType":13,"id":14},{"sys":757},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":759},{"url":408,"details":760,"fileName":414,"contentType":415},{"size":410,"image":761},{"width":412,"height":413},{"sys":763,"fields":766},{"id":764,"createdAt":765},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":767,"slug":768,"articleIntro":767,"category":769},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[770],{"metadata":771,"sys":774,"fields":781},{"tags":772,"concepts":773},[],[],{"space":775,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":777,"publishedVersion":364,"revision":64,"contentType":779,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"sys":780},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":782,"metaTitle":374,"metaDescription":375,"mainTitle":783,"subtitle":393,"heroImage":798,"ctaButton":416,"ctaLink":417},[373],{"data":784,"content":785,"nodeType":76},{},[786,792],{"data":787,"content":788,"nodeType":386},{},[789],{"data":790,"marks":791,"value":385,"nodeType":84},{},[],{"data":793,"content":794,"nodeType":89},{},[795],{"data":796,"marks":797,"value":155,"nodeType":84},{},[],{"metadata":799,"sys":802,"fields":807},{"tags":800,"concepts":801},[],[],{"space":803,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":805,"publishedVersion":64,"revision":46,"locale":29},{"sys":804},{"type":12,"linkType":13,"id":14},{"sys":806},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":808},{"url":408,"details":809,"fileName":414,"contentType":415},{"size":410,"image":810},{"width":412,"height":413},{"sys":812,"fields":815},{"id":813,"createdAt":814},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":816,"slug":817,"articleIntro":-1,"category":818},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[819],{"metadata":820,"sys":823,"fields":830},{"tags":821,"concepts":822},[],[],{"space":824,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":826,"publishedVersion":364,"revision":64,"contentType":828,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"sys":829},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":831,"metaTitle":374,"metaDescription":375,"mainTitle":832,"subtitle":393,"heroImage":847,"ctaButton":416,"ctaLink":417},[373],{"data":833,"content":834,"nodeType":76},{},[835,841],{"data":836,"content":837,"nodeType":386},{},[838],{"data":839,"marks":840,"value":385,"nodeType":84},{},[],{"data":842,"content":843,"nodeType":89},{},[844],{"data":845,"marks":846,"value":155,"nodeType":84},{},[],{"metadata":848,"sys":851,"fields":856},{"tags":849,"concepts":850},[],[],{"space":852,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":854,"publishedVersion":64,"revision":46,"locale":29},{"sys":853},{"type":12,"linkType":13,"id":14},{"sys":855},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":857},{"url":408,"details":858,"fileName":414,"contentType":415},{"size":410,"image":859},{"width":412,"height":413},{"sys":861,"fields":864},{"id":862,"createdAt":863},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":865,"slug":866,"articleIntro":-1,"category":867},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[868],{"metadata":869,"sys":872,"fields":879},{"tags":870,"concepts":871},[],[],{"space":873,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":875,"publishedVersion":364,"revision":64,"contentType":877,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"sys":878},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":880,"metaTitle":374,"metaDescription":375,"mainTitle":881,"subtitle":393,"heroImage":896,"ctaButton":416,"ctaLink":417},[373],{"data":882,"content":883,"nodeType":76},{},[884,890],{"data":885,"content":886,"nodeType":386},{},[887],{"data":888,"marks":889,"value":385,"nodeType":84},{},[],{"data":891,"content":892,"nodeType":89},{},[893],{"data":894,"marks":895,"value":155,"nodeType":84},{},[],{"metadata":897,"sys":900,"fields":905},{"tags":898,"concepts":899},[],[],{"space":901,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":903,"publishedVersion":64,"revision":46,"locale":29},{"sys":902},{"type":12,"linkType":13,"id":14},{"sys":904},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":906},{"url":408,"details":907,"fileName":414,"contentType":415},{"size":410,"image":908},{"width":412,"height":413},{"sys":910,"fields":913},{"id":911,"createdAt":912},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":914,"slug":915,"articleIntro":914,"category":916},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[917],{"metadata":918,"sys":921,"fields":928},{"tags":919,"concepts":920},[],[],{"space":922,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":924,"publishedVersion":364,"revision":64,"contentType":926,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"sys":927},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":929,"metaTitle":374,"metaDescription":375,"mainTitle":930,"subtitle":393,"heroImage":945,"ctaButton":416,"ctaLink":417},[373],{"data":931,"content":932,"nodeType":76},{},[933,939],{"data":934,"content":935,"nodeType":386},{},[936],{"data":937,"marks":938,"value":385,"nodeType":84},{},[],{"data":940,"content":941,"nodeType":89},{},[942],{"data":943,"marks":944,"value":155,"nodeType":84},{},[],{"metadata":946,"sys":949,"fields":954},{"tags":947,"concepts":948},[],[],{"space":950,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":952,"publishedVersion":64,"revision":46,"locale":29},{"sys":951},{"type":12,"linkType":13,"id":14},{"sys":953},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":955},{"url":408,"details":956,"fileName":414,"contentType":415},{"size":410,"image":957},{"width":412,"height":413},{"sys":959,"fields":962},{"id":960,"createdAt":961},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":963,"slug":964,"articleIntro":963,"category":965},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[966],{"metadata":967,"sys":970,"fields":977},{"tags":968,"concepts":969},[],[],{"space":971,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":973,"publishedVersion":364,"revision":64,"contentType":975,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"sys":976},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":978,"metaTitle":374,"metaDescription":375,"mainTitle":979,"subtitle":393,"heroImage":994,"ctaButton":416,"ctaLink":417},[373],{"data":980,"content":981,"nodeType":76},{},[982,988],{"data":983,"content":984,"nodeType":386},{},[985],{"data":986,"marks":987,"value":385,"nodeType":84},{},[],{"data":989,"content":990,"nodeType":89},{},[991],{"data":992,"marks":993,"value":155,"nodeType":84},{},[],{"metadata":995,"sys":998,"fields":1003},{"tags":996,"concepts":997},[],[],{"space":999,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1001,"publishedVersion":64,"revision":46,"locale":29},{"sys":1000},{"type":12,"linkType":13,"id":14},{"sys":1002},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1004},{"url":408,"details":1005,"fileName":414,"contentType":415},{"size":410,"image":1006},{"width":412,"height":413},{"sys":1008,"fields":1011},{"id":1009,"createdAt":1010},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":1012,"slug":1013,"articleIntro":1012,"category":1014},"473 - Comptes d'attente","compte-473-comptes-d-attente",[1015],{"metadata":1016,"sys":1019,"fields":1026},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1022,"publishedVersion":364,"revision":64,"contentType":1024,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"sys":1025},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1027,"metaTitle":374,"metaDescription":375,"mainTitle":1028,"subtitle":393,"heroImage":1043,"ctaButton":416,"ctaLink":417},[373],{"data":1029,"content":1030,"nodeType":76},{},[1031,1037],{"data":1032,"content":1033,"nodeType":386},{},[1034],{"data":1035,"marks":1036,"value":385,"nodeType":84},{},[],{"data":1038,"content":1039,"nodeType":89},{},[1040],{"data":1041,"marks":1042,"value":155,"nodeType":84},{},[],{"metadata":1044,"sys":1047,"fields":1052},{"tags":1045,"concepts":1046},[],[],{"space":1048,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1050,"publishedVersion":64,"revision":46,"locale":29},{"sys":1049},{"type":12,"linkType":13,"id":14},{"sys":1051},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1053},{"url":408,"details":1054,"fileName":414,"contentType":415},{"size":410,"image":1055},{"width":412,"height":413},{"sys":1057,"fields":1060},{"id":1058,"createdAt":1059},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":1061,"slug":1062,"articleIntro":1061,"category":1063},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[1064],{"metadata":1065,"sys":1068,"fields":1075},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1071,"publishedVersion":364,"revision":64,"contentType":1073,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"sys":1074},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1076,"metaTitle":374,"metaDescription":375,"mainTitle":1077,"subtitle":393,"heroImage":1092,"ctaButton":416,"ctaLink":417},[373],{"data":1078,"content":1079,"nodeType":76},{},[1080,1086],{"data":1081,"content":1082,"nodeType":386},{},[1083],{"data":1084,"marks":1085,"value":385,"nodeType":84},{},[],{"data":1087,"content":1088,"nodeType":89},{},[1089],{"data":1090,"marks":1091,"value":155,"nodeType":84},{},[],{"metadata":1093,"sys":1096,"fields":1101},{"tags":1094,"concepts":1095},[],[],{"space":1097,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1099,"publishedVersion":64,"revision":46,"locale":29},{"sys":1098},{"type":12,"linkType":13,"id":14},{"sys":1100},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1102},{"url":408,"details":1103,"fileName":414,"contentType":415},{"size":410,"image":1104},{"width":412,"height":413},{"sys":1106,"fields":1109},{"id":1107,"createdAt":1108},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":1110,"slug":1111,"articleIntro":1110,"category":1112},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[1113],{"metadata":1114,"sys":1117,"fields":1124},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1120,"publishedVersion":364,"revision":64,"contentType":1122,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"sys":1123},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1125,"metaTitle":374,"metaDescription":375,"mainTitle":1126,"subtitle":393,"heroImage":1141,"ctaButton":416,"ctaLink":417},[373],{"data":1127,"content":1128,"nodeType":76},{},[1129,1135],{"data":1130,"content":1131,"nodeType":386},{},[1132],{"data":1133,"marks":1134,"value":385,"nodeType":84},{},[],{"data":1136,"content":1137,"nodeType":89},{},[1138],{"data":1139,"marks":1140,"value":155,"nodeType":84},{},[],{"metadata":1142,"sys":1145,"fields":1150},{"tags":1143,"concepts":1144},[],[],{"space":1146,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1148,"publishedVersion":64,"revision":46,"locale":29},{"sys":1147},{"type":12,"linkType":13,"id":14},{"sys":1149},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1151},{"url":408,"details":1152,"fileName":414,"contentType":415},{"size":410,"image":1153},{"width":412,"height":413},{"sys":1155,"fields":1158},{"id":1156,"createdAt":1157},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":1159,"slug":1160,"articleIntro":1159,"category":1161},"6232 - Echantillons","compte-6232-echantillons",[1162],{"metadata":1163,"sys":1166,"fields":1173},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1169,"publishedVersion":364,"revision":64,"contentType":1171,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"sys":1172},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1174,"metaTitle":374,"metaDescription":375,"mainTitle":1175,"subtitle":393,"heroImage":1190,"ctaButton":416,"ctaLink":417},[373],{"data":1176,"content":1177,"nodeType":76},{},[1178,1184],{"data":1179,"content":1180,"nodeType":386},{},[1181],{"data":1182,"marks":1183,"value":385,"nodeType":84},{},[],{"data":1185,"content":1186,"nodeType":89},{},[1187],{"data":1188,"marks":1189,"value":155,"nodeType":84},{},[],{"metadata":1191,"sys":1194,"fields":1199},{"tags":1192,"concepts":1193},[],[],{"space":1195,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1197,"publishedVersion":64,"revision":46,"locale":29},{"sys":1196},{"type":12,"linkType":13,"id":14},{"sys":1198},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1200},{"url":408,"details":1201,"fileName":414,"contentType":415},{"size":410,"image":1202},{"width":412,"height":413},{"sys":1204,"fields":1207},{"id":1205,"createdAt":1206},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":1208,"slug":1209,"articleIntro":1208,"category":1210},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[1211],{"metadata":1212,"sys":1215,"fields":1222},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1218,"publishedVersion":364,"revision":64,"contentType":1220,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"sys":1221},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1223,"metaTitle":374,"metaDescription":375,"mainTitle":1224,"subtitle":393,"heroImage":1239,"ctaButton":416,"ctaLink":417},[373],{"data":1225,"content":1226,"nodeType":76},{},[1227,1233],{"data":1228,"content":1229,"nodeType":386},{},[1230],{"data":1231,"marks":1232,"value":385,"nodeType":84},{},[],{"data":1234,"content":1235,"nodeType":89},{},[1236],{"data":1237,"marks":1238,"value":155,"nodeType":84},{},[],{"metadata":1240,"sys":1243,"fields":1248},{"tags":1241,"concepts":1242},[],[],{"space":1244,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1246,"publishedVersion":64,"revision":46,"locale":29},{"sys":1245},{"type":12,"linkType":13,"id":14},{"sys":1247},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1249},{"url":408,"details":1250,"fileName":414,"contentType":415},{"size":410,"image":1251},{"width":412,"height":413},{"sys":1253,"fields":1256},{"id":1254,"createdAt":1255},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":1257,"slug":1258,"articleIntro":1257,"category":1259},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[1260],{"metadata":1261,"sys":1264,"fields":1271},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1267,"publishedVersion":364,"revision":64,"contentType":1269,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"sys":1270},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1272,"metaTitle":374,"metaDescription":375,"mainTitle":1273,"subtitle":393,"heroImage":1288,"ctaButton":416,"ctaLink":417},[373],{"data":1274,"content":1275,"nodeType":76},{},[1276,1282],{"data":1277,"content":1278,"nodeType":386},{},[1279],{"data":1280,"marks":1281,"value":385,"nodeType":84},{},[],{"data":1283,"content":1284,"nodeType":89},{},[1285],{"data":1286,"marks":1287,"value":155,"nodeType":84},{},[],{"metadata":1289,"sys":1292,"fields":1297},{"tags":1290,"concepts":1291},[],[],{"space":1293,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1295,"publishedVersion":64,"revision":46,"locale":29},{"sys":1294},{"type":12,"linkType":13,"id":14},{"sys":1296},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1298},{"url":408,"details":1299,"fileName":414,"contentType":415},{"size":410,"image":1300},{"width":412,"height":413},{"sys":1302,"fields":1305},{"id":1303,"createdAt":1304},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":1306,"slug":1307,"articleIntro":-1,"category":1308},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[1309],{"metadata":1310,"sys":1313,"fields":1320},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1316,"publishedVersion":364,"revision":64,"contentType":1318,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"sys":1319},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1321,"metaTitle":374,"metaDescription":375,"mainTitle":1322,"subtitle":393,"heroImage":1337,"ctaButton":416,"ctaLink":417},[373],{"data":1323,"content":1324,"nodeType":76},{},[1325,1331],{"data":1326,"content":1327,"nodeType":386},{},[1328],{"data":1329,"marks":1330,"value":385,"nodeType":84},{},[],{"data":1332,"content":1333,"nodeType":89},{},[1334],{"data":1335,"marks":1336,"value":155,"nodeType":84},{},[],{"metadata":1338,"sys":1341,"fields":1346},{"tags":1339,"concepts":1340},[],[],{"space":1342,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1344,"publishedVersion":64,"revision":46,"locale":29},{"sys":1343},{"type":12,"linkType":13,"id":14},{"sys":1345},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1347},{"url":408,"details":1348,"fileName":414,"contentType":415},{"size":410,"image":1349},{"width":412,"height":413},{"sys":1351,"fields":1354},{"id":1352,"createdAt":1353},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":1355,"slug":1356,"articleIntro":-1,"category":1357},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[1358],{"metadata":1359,"sys":1362,"fields":1369},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1365,"publishedVersion":364,"revision":64,"contentType":1367,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"sys":1368},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1370,"metaTitle":374,"metaDescription":375,"mainTitle":1371,"subtitle":393,"heroImage":1386,"ctaButton":416,"ctaLink":417},[373],{"data":1372,"content":1373,"nodeType":76},{},[1374,1380],{"data":1375,"content":1376,"nodeType":386},{},[1377],{"data":1378,"marks":1379,"value":385,"nodeType":84},{},[],{"data":1381,"content":1382,"nodeType":89},{},[1383],{"data":1384,"marks":1385,"value":155,"nodeType":84},{},[],{"metadata":1387,"sys":1390,"fields":1395},{"tags":1388,"concepts":1389},[],[],{"space":1391,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1393,"publishedVersion":64,"revision":46,"locale":29},{"sys":1392},{"type":12,"linkType":13,"id":14},{"sys":1394},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1396},{"url":408,"details":1397,"fileName":414,"contentType":415},{"size":410,"image":1398},{"width":412,"height":413},{"sys":1400,"fields":1403},{"id":1401,"createdAt":1402},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":1404,"slug":1405,"articleIntro":1404,"category":1406},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[1407],{"metadata":1408,"sys":1411,"fields":1418},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1414,"publishedVersion":364,"revision":64,"contentType":1416,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"sys":1417},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1419,"metaTitle":374,"metaDescription":375,"mainTitle":1420,"subtitle":393,"heroImage":1435,"ctaButton":416,"ctaLink":417},[373],{"data":1421,"content":1422,"nodeType":76},{},[1423,1429],{"data":1424,"content":1425,"nodeType":386},{},[1426],{"data":1427,"marks":1428,"value":385,"nodeType":84},{},[],{"data":1430,"content":1431,"nodeType":89},{},[1432],{"data":1433,"marks":1434,"value":155,"nodeType":84},{},[],{"metadata":1436,"sys":1439,"fields":1444},{"tags":1437,"concepts":1438},[],[],{"space":1440,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1442,"publishedVersion":64,"revision":46,"locale":29},{"sys":1441},{"type":12,"linkType":13,"id":14},{"sys":1443},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1445},{"url":408,"details":1446,"fileName":414,"contentType":415},{"size":410,"image":1447},{"width":412,"height":413},{"sys":1449,"fields":1452},{"id":1450,"createdAt":1451},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":1453,"slug":1454,"articleIntro":1453,"category":1455},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[1456],{"metadata":1457,"sys":1460,"fields":1467},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1463,"publishedVersion":364,"revision":64,"contentType":1465,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"sys":1466},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1468,"metaTitle":374,"metaDescription":375,"mainTitle":1469,"subtitle":393,"heroImage":1484,"ctaButton":416,"ctaLink":417},[373],{"data":1470,"content":1471,"nodeType":76},{},[1472,1478],{"data":1473,"content":1474,"nodeType":386},{},[1475],{"data":1476,"marks":1477,"value":385,"nodeType":84},{},[],{"data":1479,"content":1480,"nodeType":89},{},[1481],{"data":1482,"marks":1483,"value":155,"nodeType":84},{},[],{"metadata":1485,"sys":1488,"fields":1493},{"tags":1486,"concepts":1487},[],[],{"space":1489,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1491,"publishedVersion":64,"revision":46,"locale":29},{"sys":1490},{"type":12,"linkType":13,"id":14},{"sys":1492},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1494},{"url":408,"details":1495,"fileName":414,"contentType":415},{"size":410,"image":1496},{"width":412,"height":413},{"sys":1498,"fields":1501},{"id":1499,"createdAt":1500},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":1502,"slug":1503,"articleIntro":1502,"category":1504},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[1505],{"metadata":1506,"sys":1509,"fields":1516},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1512,"publishedVersion":364,"revision":64,"contentType":1514,"locale":29},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":21,"type":12,"linkType":22},{"sys":1515},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1517,"metaTitle":374,"metaDescription":375,"mainTitle":1518,"subtitle":393,"heroImage":1533,"ctaButton":416,"ctaLink":417},[373],{"data":1519,"content":1520,"nodeType":76},{},[1521,1527],{"data":1522,"content":1523,"nodeType":386},{},[1524],{"data":1525,"marks":1526,"value":385,"nodeType":84},{},[],{"data":1528,"content":1529,"nodeType":89},{},[1530],{"data":1531,"marks":1532,"value":155,"nodeType":84},{},[],{"metadata":1534,"sys":1537,"fields":1542},{"tags":1535,"concepts":1536},[],[],{"space":1538,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1540,"publishedVersion":64,"revision":46,"locale":29},{"sys":1539},{"type":12,"linkType":13,"id":14},{"sys":1541},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1543},{"url":408,"details":1544,"fileName":414,"contentType":415},{"size":410,"image":1545},{"width":412,"height":413},{"sys":1547,"fields":1550},{"id":1548,"createdAt":1549},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":1551,"slug":1552,"articleIntro":1551,"category":1553},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[1554],{"metadata":1555,"sys":1558,"fields":1565},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1561,"publishedVersion":364,"revision":64,"contentType":1563,"locale":29},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":21,"type":12,"linkType":22},{"sys":1564},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1566,"metaTitle":374,"metaDescription":375,"mainTitle":1567,"subtitle":393,"heroImage":1582,"ctaButton":416,"ctaLink":417},[373],{"data":1568,"content":1569,"nodeType":76},{},[1570,1576],{"data":1571,"content":1572,"nodeType":386},{},[1573],{"data":1574,"marks":1575,"value":385,"nodeType":84},{},[],{"data":1577,"content":1578,"nodeType":89},{},[1579],{"data":1580,"marks":1581,"value":155,"nodeType":84},{},[],{"metadata":1583,"sys":1586,"fields":1591},{"tags":1584,"concepts":1585},[],[],{"space":1587,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1589,"publishedVersion":64,"revision":46,"locale":29},{"sys":1588},{"type":12,"linkType":13,"id":14},{"sys":1590},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1592},{"url":408,"details":1593,"fileName":414,"contentType":415},{"size":410,"image":1594},{"width":412,"height":413},{"sys":1596,"fields":1597},{"id":15,"createdAt":17},{"title":31,"slug":349,"articleIntro":33,"category":1598},[1599],{"metadata":1600,"sys":1603,"fields":1610},{"tags":1601,"concepts":1602},[],[],{"space":1604,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1606,"publishedVersion":364,"revision":64,"contentType":1608,"locale":29},{"sys":1605},{"type":12,"linkType":13,"id":14},{"sys":1607},{"id":21,"type":12,"linkType":22},{"sys":1609},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1611,"metaTitle":374,"metaDescription":375,"mainTitle":1612,"subtitle":393,"heroImage":1627,"ctaButton":416,"ctaLink":417},[373],{"data":1613,"content":1614,"nodeType":76},{},[1615,1621],{"data":1616,"content":1617,"nodeType":386},{},[1618],{"data":1619,"marks":1620,"value":385,"nodeType":84},{},[],{"data":1622,"content":1623,"nodeType":89},{},[1624],{"data":1625,"marks":1626,"value":155,"nodeType":84},{},[],{"metadata":1628,"sys":1631,"fields":1636},{"tags":1629,"concepts":1630},[],[],{"space":1632,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1634,"publishedVersion":64,"revision":46,"locale":29},{"sys":1633},{"type":12,"linkType":13,"id":14},{"sys":1635},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1637},{"url":408,"details":1638,"fileName":414,"contentType":415},{"size":410,"image":1639},{"width":412,"height":413},{"sys":1641,"fields":1644},{"id":1642,"createdAt":1643},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":1645,"slug":1646,"articleIntro":-1,"category":1647},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[1648],{"metadata":1649,"sys":1652,"fields":1659},{"tags":1650,"concepts":1651},[],[],{"space":1653,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1655,"publishedVersion":364,"revision":64,"contentType":1657,"locale":29},{"sys":1654},{"type":12,"linkType":13,"id":14},{"sys":1656},{"id":21,"type":12,"linkType":22},{"sys":1658},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1660,"metaTitle":374,"metaDescription":375,"mainTitle":1661,"subtitle":393,"heroImage":1676,"ctaButton":416,"ctaLink":417},[373],{"data":1662,"content":1663,"nodeType":76},{},[1664,1670],{"data":1665,"content":1666,"nodeType":386},{},[1667],{"data":1668,"marks":1669,"value":385,"nodeType":84},{},[],{"data":1671,"content":1672,"nodeType":89},{},[1673],{"data":1674,"marks":1675,"value":155,"nodeType":84},{},[],{"metadata":1677,"sys":1680,"fields":1685},{"tags":1678,"concepts":1679},[],[],{"space":1681,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1683,"publishedVersion":64,"revision":46,"locale":29},{"sys":1682},{"type":12,"linkType":13,"id":14},{"sys":1684},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1686},{"url":408,"details":1687,"fileName":414,"contentType":415},{"size":410,"image":1688},{"width":412,"height":413},{"sys":1690,"fields":1693},{"id":1691,"createdAt":1692},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":1694,"slug":1695,"articleIntro":1694,"category":1696},"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",[1697],{"metadata":1698,"sys":1701,"fields":1708},{"tags":1699,"concepts":1700},[],[],{"space":1702,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1704,"publishedVersion":364,"revision":64,"contentType":1706,"locale":29},{"sys":1703},{"type":12,"linkType":13,"id":14},{"sys":1705},{"id":21,"type":12,"linkType":22},{"sys":1707},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1709,"metaTitle":374,"metaDescription":375,"mainTitle":1710,"subtitle":393,"heroImage":1725,"ctaButton":416,"ctaLink":417},[373],{"data":1711,"content":1712,"nodeType":76},{},[1713,1719],{"data":1714,"content":1715,"nodeType":386},{},[1716],{"data":1717,"marks":1718,"value":385,"nodeType":84},{},[],{"data":1720,"content":1721,"nodeType":89},{},[1722],{"data":1723,"marks":1724,"value":155,"nodeType":84},{},[],{"metadata":1726,"sys":1729,"fields":1734},{"tags":1727,"concepts":1728},[],[],{"space":1730,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1732,"publishedVersion":64,"revision":46,"locale":29},{"sys":1731},{"type":12,"linkType":13,"id":14},{"sys":1733},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1735},{"url":408,"details":1736,"fileName":414,"contentType":415},{"size":410,"image":1737},{"width":412,"height":413},{"sys":1739,"fields":1742},{"id":1740,"createdAt":1741},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":1743,"slug":1744,"articleIntro":1743,"category":1745},"6021 - Matières consommables","compte-6021-matieres-consommables",[1746],{"metadata":1747,"sys":1750,"fields":1757},{"tags":1748,"concepts":1749},[],[],{"space":1751,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1753,"publishedVersion":364,"revision":64,"contentType":1755,"locale":29},{"sys":1752},{"type":12,"linkType":13,"id":14},{"sys":1754},{"id":21,"type":12,"linkType":22},{"sys":1756},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1758,"metaTitle":374,"metaDescription":375,"mainTitle":1759,"subtitle":393,"heroImage":1774,"ctaButton":416,"ctaLink":417},[373],{"data":1760,"content":1761,"nodeType":76},{},[1762,1768],{"data":1763,"content":1764,"nodeType":386},{},[1765],{"data":1766,"marks":1767,"value":385,"nodeType":84},{},[],{"data":1769,"content":1770,"nodeType":89},{},[1771],{"data":1772,"marks":1773,"value":155,"nodeType":84},{},[],{"metadata":1775,"sys":1778,"fields":1783},{"tags":1776,"concepts":1777},[],[],{"space":1779,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1781,"publishedVersion":64,"revision":46,"locale":29},{"sys":1780},{"type":12,"linkType":13,"id":14},{"sys":1782},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1784},{"url":408,"details":1785,"fileName":414,"contentType":415},{"size":410,"image":1786},{"width":412,"height":413},{"sys":1788,"fields":1791},{"id":1789,"createdAt":1790},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":1792,"slug":1793,"articleIntro":-1,"category":1794},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[1795],{"metadata":1796,"sys":1799,"fields":1806},{"tags":1797,"concepts":1798},[],[],{"space":1800,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1802,"publishedVersion":364,"revision":64,"contentType":1804,"locale":29},{"sys":1801},{"type":12,"linkType":13,"id":14},{"sys":1803},{"id":21,"type":12,"linkType":22},{"sys":1805},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1807,"metaTitle":374,"metaDescription":375,"mainTitle":1808,"subtitle":393,"heroImage":1823,"ctaButton":416,"ctaLink":417},[373],{"data":1809,"content":1810,"nodeType":76},{},[1811,1817],{"data":1812,"content":1813,"nodeType":386},{},[1814],{"data":1815,"marks":1816,"value":385,"nodeType":84},{},[],{"data":1818,"content":1819,"nodeType":89},{},[1820],{"data":1821,"marks":1822,"value":155,"nodeType":84},{},[],{"metadata":1824,"sys":1827,"fields":1832},{"tags":1825,"concepts":1826},[],[],{"space":1828,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1830,"publishedVersion":64,"revision":46,"locale":29},{"sys":1829},{"type":12,"linkType":13,"id":14},{"sys":1831},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1833},{"url":408,"details":1834,"fileName":414,"contentType":415},{"size":410,"image":1835},{"width":412,"height":413},{"sys":1837,"fields":1840},{"id":1838,"createdAt":1839},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":1841,"slug":1842,"articleIntro":1841,"category":1843},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[1844],{"metadata":1845,"sys":1848,"fields":1855},{"tags":1846,"concepts":1847},[],[],{"space":1849,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1851,"publishedVersion":364,"revision":64,"contentType":1853,"locale":29},{"sys":1850},{"type":12,"linkType":13,"id":14},{"sys":1852},{"id":21,"type":12,"linkType":22},{"sys":1854},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1856,"metaTitle":374,"metaDescription":375,"mainTitle":1857,"subtitle":393,"heroImage":1872,"ctaButton":416,"ctaLink":417},[373],{"data":1858,"content":1859,"nodeType":76},{},[1860,1866],{"data":1861,"content":1862,"nodeType":386},{},[1863],{"data":1864,"marks":1865,"value":385,"nodeType":84},{},[],{"data":1867,"content":1868,"nodeType":89},{},[1869],{"data":1870,"marks":1871,"value":155,"nodeType":84},{},[],{"metadata":1873,"sys":1876,"fields":1881},{"tags":1874,"concepts":1875},[],[],{"space":1877,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1879,"publishedVersion":64,"revision":46,"locale":29},{"sys":1878},{"type":12,"linkType":13,"id":14},{"sys":1880},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1882},{"url":408,"details":1883,"fileName":414,"contentType":415},{"size":410,"image":1884},{"width":412,"height":413},{"sys":1886,"fields":1889},{"id":1887,"createdAt":1888},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":1890,"slug":1891,"articleIntro":1890,"category":1892},"Compte 451 - Groupe","compte-451-groupe",[1893],{"metadata":1894,"sys":1897,"fields":1904},{"tags":1895,"concepts":1896},[],[],{"space":1898,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1900,"publishedVersion":364,"revision":64,"contentType":1902,"locale":29},{"sys":1899},{"type":12,"linkType":13,"id":14},{"sys":1901},{"id":21,"type":12,"linkType":22},{"sys":1903},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1905,"metaTitle":374,"metaDescription":375,"mainTitle":1906,"subtitle":393,"heroImage":1921,"ctaButton":416,"ctaLink":417},[373],{"data":1907,"content":1908,"nodeType":76},{},[1909,1915],{"data":1910,"content":1911,"nodeType":386},{},[1912],{"data":1913,"marks":1914,"value":385,"nodeType":84},{},[],{"data":1916,"content":1917,"nodeType":89},{},[1918],{"data":1919,"marks":1920,"value":155,"nodeType":84},{},[],{"metadata":1922,"sys":1925,"fields":1930},{"tags":1923,"concepts":1924},[],[],{"space":1926,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1928,"publishedVersion":64,"revision":46,"locale":29},{"sys":1927},{"type":12,"linkType":13,"id":14},{"sys":1929},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1931},{"url":408,"details":1932,"fileName":414,"contentType":415},{"size":410,"image":1933},{"width":412,"height":413},{"sys":1935,"fields":1938},{"id":1936,"createdAt":1937},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":1939,"slug":1940,"articleIntro":1939,"category":1941},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[1942],{"metadata":1943,"sys":1946,"fields":1953},{"tags":1944,"concepts":1945},[],[],{"space":1947,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1949,"publishedVersion":364,"revision":64,"contentType":1951,"locale":29},{"sys":1948},{"type":12,"linkType":13,"id":14},{"sys":1950},{"id":21,"type":12,"linkType":22},{"sys":1952},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":1954,"metaTitle":374,"metaDescription":375,"mainTitle":1955,"subtitle":393,"heroImage":1970,"ctaButton":416,"ctaLink":417},[373],{"data":1956,"content":1957,"nodeType":76},{},[1958,1964],{"data":1959,"content":1960,"nodeType":386},{},[1961],{"data":1962,"marks":1963,"value":385,"nodeType":84},{},[],{"data":1965,"content":1966,"nodeType":89},{},[1967],{"data":1968,"marks":1969,"value":155,"nodeType":84},{},[],{"metadata":1971,"sys":1974,"fields":1979},{"tags":1972,"concepts":1973},[],[],{"space":1975,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":1977,"publishedVersion":64,"revision":46,"locale":29},{"sys":1976},{"type":12,"linkType":13,"id":14},{"sys":1978},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":1980},{"url":408,"details":1981,"fileName":414,"contentType":415},{"size":410,"image":1982},{"width":412,"height":413},{"sys":1984,"fields":1987},{"id":1985,"createdAt":1986},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":1988,"slug":1989,"articleIntro":1988,"category":1990},"Compte 326 - Emballages","compte-326-emballages",[1991],{"metadata":1992,"sys":1995,"fields":2002},{"tags":1993,"concepts":1994},[],[],{"space":1996,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":1998,"publishedVersion":364,"revision":64,"contentType":2000,"locale":29},{"sys":1997},{"type":12,"linkType":13,"id":14},{"sys":1999},{"id":21,"type":12,"linkType":22},{"sys":2001},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2003,"metaTitle":374,"metaDescription":375,"mainTitle":2004,"subtitle":393,"heroImage":2019,"ctaButton":416,"ctaLink":417},[373],{"data":2005,"content":2006,"nodeType":76},{},[2007,2013],{"data":2008,"content":2009,"nodeType":386},{},[2010],{"data":2011,"marks":2012,"value":385,"nodeType":84},{},[],{"data":2014,"content":2015,"nodeType":89},{},[2016],{"data":2017,"marks":2018,"value":155,"nodeType":84},{},[],{"metadata":2020,"sys":2023,"fields":2028},{"tags":2021,"concepts":2022},[],[],{"space":2024,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2026,"publishedVersion":64,"revision":46,"locale":29},{"sys":2025},{"type":12,"linkType":13,"id":14},{"sys":2027},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2029},{"url":408,"details":2030,"fileName":414,"contentType":415},{"size":410,"image":2031},{"width":412,"height":413},{"sys":2033,"fields":2036},{"id":2034,"createdAt":2035},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":2037,"slug":2038,"articleIntro":2039,"category":2040},"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.",[2041],{"metadata":2042,"sys":2045,"fields":2052},{"tags":2043,"concepts":2044},[],[],{"space":2046,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2048,"publishedVersion":364,"revision":64,"contentType":2050,"locale":29},{"sys":2047},{"type":12,"linkType":13,"id":14},{"sys":2049},{"id":21,"type":12,"linkType":22},{"sys":2051},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2053,"metaTitle":374,"metaDescription":375,"mainTitle":2054,"subtitle":393,"heroImage":2069,"ctaButton":416,"ctaLink":417},[373],{"data":2055,"content":2056,"nodeType":76},{},[2057,2063],{"data":2058,"content":2059,"nodeType":386},{},[2060],{"data":2061,"marks":2062,"value":385,"nodeType":84},{},[],{"data":2064,"content":2065,"nodeType":89},{},[2066],{"data":2067,"marks":2068,"value":155,"nodeType":84},{},[],{"metadata":2070,"sys":2073,"fields":2078},{"tags":2071,"concepts":2072},[],[],{"space":2074,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2076,"publishedVersion":64,"revision":46,"locale":29},{"sys":2075},{"type":12,"linkType":13,"id":14},{"sys":2077},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2079},{"url":408,"details":2080,"fileName":414,"contentType":415},{"size":410,"image":2081},{"width":412,"height":413},{"sys":2083,"fields":2086},{"id":2084,"createdAt":2085},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":2087,"slug":2088,"articleIntro":2087,"category":2089},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[2090],{"metadata":2091,"sys":2094,"fields":2101},{"tags":2092,"concepts":2093},[],[],{"space":2095,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2097,"publishedVersion":364,"revision":64,"contentType":2099,"locale":29},{"sys":2096},{"type":12,"linkType":13,"id":14},{"sys":2098},{"id":21,"type":12,"linkType":22},{"sys":2100},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2102,"metaTitle":374,"metaDescription":375,"mainTitle":2103,"subtitle":393,"heroImage":2118,"ctaButton":416,"ctaLink":417},[373],{"data":2104,"content":2105,"nodeType":76},{},[2106,2112],{"data":2107,"content":2108,"nodeType":386},{},[2109],{"data":2110,"marks":2111,"value":385,"nodeType":84},{},[],{"data":2113,"content":2114,"nodeType":89},{},[2115],{"data":2116,"marks":2117,"value":155,"nodeType":84},{},[],{"metadata":2119,"sys":2122,"fields":2127},{"tags":2120,"concepts":2121},[],[],{"space":2123,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2125,"publishedVersion":64,"revision":46,"locale":29},{"sys":2124},{"type":12,"linkType":13,"id":14},{"sys":2126},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2128},{"url":408,"details":2129,"fileName":414,"contentType":415},{"size":410,"image":2130},{"width":412,"height":413},{"sys":2132,"fields":2135},{"id":2133,"createdAt":2134},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":2136,"slug":2137,"articleIntro":2136,"category":2138},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[2139],{"metadata":2140,"sys":2143,"fields":2150},{"tags":2141,"concepts":2142},[],[],{"space":2144,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2146,"publishedVersion":364,"revision":64,"contentType":2148,"locale":29},{"sys":2145},{"type":12,"linkType":13,"id":14},{"sys":2147},{"id":21,"type":12,"linkType":22},{"sys":2149},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2151,"metaTitle":374,"metaDescription":375,"mainTitle":2152,"subtitle":393,"heroImage":2167,"ctaButton":416,"ctaLink":417},[373],{"data":2153,"content":2154,"nodeType":76},{},[2155,2161],{"data":2156,"content":2157,"nodeType":386},{},[2158],{"data":2159,"marks":2160,"value":385,"nodeType":84},{},[],{"data":2162,"content":2163,"nodeType":89},{},[2164],{"data":2165,"marks":2166,"value":155,"nodeType":84},{},[],{"metadata":2168,"sys":2171,"fields":2176},{"tags":2169,"concepts":2170},[],[],{"space":2172,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2174,"publishedVersion":64,"revision":46,"locale":29},{"sys":2173},{"type":12,"linkType":13,"id":14},{"sys":2175},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2177},{"url":408,"details":2178,"fileName":414,"contentType":415},{"size":410,"image":2179},{"width":412,"height":413},{"sys":2181,"fields":2184},{"id":2182,"createdAt":2183},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":2185,"slug":2186,"articleIntro":2185,"category":2187},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[2188],{"metadata":2189,"sys":2192,"fields":2199},{"tags":2190,"concepts":2191},[],[],{"space":2193,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2195,"publishedVersion":364,"revision":64,"contentType":2197,"locale":29},{"sys":2194},{"type":12,"linkType":13,"id":14},{"sys":2196},{"id":21,"type":12,"linkType":22},{"sys":2198},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2200,"metaTitle":374,"metaDescription":375,"mainTitle":2201,"subtitle":393,"heroImage":2216,"ctaButton":416,"ctaLink":417},[373],{"data":2202,"content":2203,"nodeType":76},{},[2204,2210],{"data":2205,"content":2206,"nodeType":386},{},[2207],{"data":2208,"marks":2209,"value":385,"nodeType":84},{},[],{"data":2211,"content":2212,"nodeType":89},{},[2213],{"data":2214,"marks":2215,"value":155,"nodeType":84},{},[],{"metadata":2217,"sys":2220,"fields":2225},{"tags":2218,"concepts":2219},[],[],{"space":2221,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2223,"publishedVersion":64,"revision":46,"locale":29},{"sys":2222},{"type":12,"linkType":13,"id":14},{"sys":2224},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2226},{"url":408,"details":2227,"fileName":414,"contentType":415},{"size":410,"image":2228},{"width":412,"height":413},{"sys":2230,"fields":2233},{"id":2231,"createdAt":2232},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":2234,"slug":2235,"articleIntro":2234,"category":2236},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[2237],{"metadata":2238,"sys":2241,"fields":2248},{"tags":2239,"concepts":2240},[],[],{"space":2242,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2244,"publishedVersion":364,"revision":64,"contentType":2246,"locale":29},{"sys":2243},{"type":12,"linkType":13,"id":14},{"sys":2245},{"id":21,"type":12,"linkType":22},{"sys":2247},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2249,"metaTitle":374,"metaDescription":375,"mainTitle":2250,"subtitle":393,"heroImage":2265,"ctaButton":416,"ctaLink":417},[373],{"data":2251,"content":2252,"nodeType":76},{},[2253,2259],{"data":2254,"content":2255,"nodeType":386},{},[2256],{"data":2257,"marks":2258,"value":385,"nodeType":84},{},[],{"data":2260,"content":2261,"nodeType":89},{},[2262],{"data":2263,"marks":2264,"value":155,"nodeType":84},{},[],{"metadata":2266,"sys":2269,"fields":2274},{"tags":2267,"concepts":2268},[],[],{"space":2270,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2272,"publishedVersion":64,"revision":46,"locale":29},{"sys":2271},{"type":12,"linkType":13,"id":14},{"sys":2273},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2275},{"url":408,"details":2276,"fileName":414,"contentType":415},{"size":410,"image":2277},{"width":412,"height":413},{"sys":2279,"fields":2282},{"id":2280,"createdAt":2281},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":2283,"slug":2284,"articleIntro":2283,"category":2285},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[2286],{"metadata":2287,"sys":2290,"fields":2297},{"tags":2288,"concepts":2289},[],[],{"space":2291,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2293,"publishedVersion":364,"revision":64,"contentType":2295,"locale":29},{"sys":2292},{"type":12,"linkType":13,"id":14},{"sys":2294},{"id":21,"type":12,"linkType":22},{"sys":2296},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2298,"metaTitle":374,"metaDescription":375,"mainTitle":2299,"subtitle":393,"heroImage":2314,"ctaButton":416,"ctaLink":417},[373],{"data":2300,"content":2301,"nodeType":76},{},[2302,2308],{"data":2303,"content":2304,"nodeType":386},{},[2305],{"data":2306,"marks":2307,"value":385,"nodeType":84},{},[],{"data":2309,"content":2310,"nodeType":89},{},[2311],{"data":2312,"marks":2313,"value":155,"nodeType":84},{},[],{"metadata":2315,"sys":2318,"fields":2323},{"tags":2316,"concepts":2317},[],[],{"space":2319,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2321,"publishedVersion":64,"revision":46,"locale":29},{"sys":2320},{"type":12,"linkType":13,"id":14},{"sys":2322},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2324},{"url":408,"details":2325,"fileName":414,"contentType":415},{"size":410,"image":2326},{"width":412,"height":413},{"sys":2328,"fields":2331},{"id":2329,"createdAt":2330},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":2332,"slug":2333,"articleIntro":2334,"category":2335},"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.",[2336],{"metadata":2337,"sys":2340,"fields":2347},{"tags":2338,"concepts":2339},[],[],{"space":2341,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2343,"publishedVersion":364,"revision":64,"contentType":2345,"locale":29},{"sys":2342},{"type":12,"linkType":13,"id":14},{"sys":2344},{"id":21,"type":12,"linkType":22},{"sys":2346},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2348,"metaTitle":374,"metaDescription":375,"mainTitle":2349,"subtitle":393,"heroImage":2364,"ctaButton":416,"ctaLink":417},[373],{"data":2350,"content":2351,"nodeType":76},{},[2352,2358],{"data":2353,"content":2354,"nodeType":386},{},[2355],{"data":2356,"marks":2357,"value":385,"nodeType":84},{},[],{"data":2359,"content":2360,"nodeType":89},{},[2361],{"data":2362,"marks":2363,"value":155,"nodeType":84},{},[],{"metadata":2365,"sys":2368,"fields":2373},{"tags":2366,"concepts":2367},[],[],{"space":2369,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2371,"publishedVersion":64,"revision":46,"locale":29},{"sys":2370},{"type":12,"linkType":13,"id":14},{"sys":2372},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2374},{"url":408,"details":2375,"fileName":414,"contentType":415},{"size":410,"image":2376},{"width":412,"height":413},{"sys":2378,"fields":2381},{"id":2379,"createdAt":2380},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":2382,"slug":2383,"articleIntro":2382,"category":2384},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[2385],{"metadata":2386,"sys":2389,"fields":2396},{"tags":2387,"concepts":2388},[],[],{"space":2390,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2392,"publishedVersion":364,"revision":64,"contentType":2394,"locale":29},{"sys":2391},{"type":12,"linkType":13,"id":14},{"sys":2393},{"id":21,"type":12,"linkType":22},{"sys":2395},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2397,"metaTitle":374,"metaDescription":375,"mainTitle":2398,"subtitle":393,"heroImage":2413,"ctaButton":416,"ctaLink":417},[373],{"data":2399,"content":2400,"nodeType":76},{},[2401,2407],{"data":2402,"content":2403,"nodeType":386},{},[2404],{"data":2405,"marks":2406,"value":385,"nodeType":84},{},[],{"data":2408,"content":2409,"nodeType":89},{},[2410],{"data":2411,"marks":2412,"value":155,"nodeType":84},{},[],{"metadata":2414,"sys":2417,"fields":2422},{"tags":2415,"concepts":2416},[],[],{"space":2418,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2420,"publishedVersion":64,"revision":46,"locale":29},{"sys":2419},{"type":12,"linkType":13,"id":14},{"sys":2421},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2423},{"url":408,"details":2424,"fileName":414,"contentType":415},{"size":410,"image":2425},{"width":412,"height":413},{"sys":2427,"fields":2430},{"id":2428,"createdAt":2429},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":2431,"slug":2432,"articleIntro":2431,"category":2433},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[2434],{"metadata":2435,"sys":2438,"fields":2445},{"tags":2436,"concepts":2437},[],[],{"space":2439,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2441,"publishedVersion":364,"revision":64,"contentType":2443,"locale":29},{"sys":2440},{"type":12,"linkType":13,"id":14},{"sys":2442},{"id":21,"type":12,"linkType":22},{"sys":2444},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2446,"metaTitle":374,"metaDescription":375,"mainTitle":2447,"subtitle":393,"heroImage":2462,"ctaButton":416,"ctaLink":417},[373],{"data":2448,"content":2449,"nodeType":76},{},[2450,2456],{"data":2451,"content":2452,"nodeType":386},{},[2453],{"data":2454,"marks":2455,"value":385,"nodeType":84},{},[],{"data":2457,"content":2458,"nodeType":89},{},[2459],{"data":2460,"marks":2461,"value":155,"nodeType":84},{},[],{"metadata":2463,"sys":2466,"fields":2471},{"tags":2464,"concepts":2465},[],[],{"space":2467,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2469,"publishedVersion":64,"revision":46,"locale":29},{"sys":2468},{"type":12,"linkType":13,"id":14},{"sys":2470},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2472},{"url":408,"details":2473,"fileName":414,"contentType":415},{"size":410,"image":2474},{"width":412,"height":413},{"sys":2476,"fields":2479},{"id":2477,"createdAt":2478},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":2480,"slug":2481,"articleIntro":2480,"category":2482},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[2483],{"metadata":2484,"sys":2487,"fields":2494},{"tags":2485,"concepts":2486},[],[],{"space":2488,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2490,"publishedVersion":364,"revision":64,"contentType":2492,"locale":29},{"sys":2489},{"type":12,"linkType":13,"id":14},{"sys":2491},{"id":21,"type":12,"linkType":22},{"sys":2493},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2495,"metaTitle":374,"metaDescription":375,"mainTitle":2496,"subtitle":393,"heroImage":2511,"ctaButton":416,"ctaLink":417},[373],{"data":2497,"content":2498,"nodeType":76},{},[2499,2505],{"data":2500,"content":2501,"nodeType":386},{},[2502],{"data":2503,"marks":2504,"value":385,"nodeType":84},{},[],{"data":2506,"content":2507,"nodeType":89},{},[2508],{"data":2509,"marks":2510,"value":155,"nodeType":84},{},[],{"metadata":2512,"sys":2515,"fields":2520},{"tags":2513,"concepts":2514},[],[],{"space":2516,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2518,"publishedVersion":64,"revision":46,"locale":29},{"sys":2517},{"type":12,"linkType":13,"id":14},{"sys":2519},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2521},{"url":408,"details":2522,"fileName":414,"contentType":415},{"size":410,"image":2523},{"width":412,"height":413},{"sys":2525,"fields":2528},{"id":2526,"createdAt":2527},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":2529,"slug":2530,"articleIntro":2529,"category":2531},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[2532],{"metadata":2533,"sys":2536,"fields":2543},{"tags":2534,"concepts":2535},[],[],{"space":2537,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2539,"publishedVersion":364,"revision":64,"contentType":2541,"locale":29},{"sys":2538},{"type":12,"linkType":13,"id":14},{"sys":2540},{"id":21,"type":12,"linkType":22},{"sys":2542},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2544,"metaTitle":374,"metaDescription":375,"mainTitle":2545,"subtitle":393,"heroImage":2560,"ctaButton":416,"ctaLink":417},[373],{"data":2546,"content":2547,"nodeType":76},{},[2548,2554],{"data":2549,"content":2550,"nodeType":386},{},[2551],{"data":2552,"marks":2553,"value":385,"nodeType":84},{},[],{"data":2555,"content":2556,"nodeType":89},{},[2557],{"data":2558,"marks":2559,"value":155,"nodeType":84},{},[],{"metadata":2561,"sys":2564,"fields":2569},{"tags":2562,"concepts":2563},[],[],{"space":2565,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2567,"publishedVersion":64,"revision":46,"locale":29},{"sys":2566},{"type":12,"linkType":13,"id":14},{"sys":2568},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2570},{"url":408,"details":2571,"fileName":414,"contentType":415},{"size":410,"image":2572},{"width":412,"height":413},{"sys":2574,"fields":2577},{"id":2575,"createdAt":2576},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":2578,"slug":2579,"articleIntro":2578,"category":2580},"Compte 6256 - Missions","compte-6256-missions",[2581],{"metadata":2582,"sys":2585,"fields":2592},{"tags":2583,"concepts":2584},[],[],{"space":2586,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2588,"publishedVersion":364,"revision":64,"contentType":2590,"locale":29},{"sys":2587},{"type":12,"linkType":13,"id":14},{"sys":2589},{"id":21,"type":12,"linkType":22},{"sys":2591},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2593,"metaTitle":374,"metaDescription":375,"mainTitle":2594,"subtitle":393,"heroImage":2609,"ctaButton":416,"ctaLink":417},[373],{"data":2595,"content":2596,"nodeType":76},{},[2597,2603],{"data":2598,"content":2599,"nodeType":386},{},[2600],{"data":2601,"marks":2602,"value":385,"nodeType":84},{},[],{"data":2604,"content":2605,"nodeType":89},{},[2606],{"data":2607,"marks":2608,"value":155,"nodeType":84},{},[],{"metadata":2610,"sys":2613,"fields":2618},{"tags":2611,"concepts":2612},[],[],{"space":2614,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2616,"publishedVersion":64,"revision":46,"locale":29},{"sys":2615},{"type":12,"linkType":13,"id":14},{"sys":2617},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2619},{"url":408,"details":2620,"fileName":414,"contentType":415},{"size":410,"image":2621},{"width":412,"height":413},{"sys":2623,"fields":2626},{"id":2624,"createdAt":2625},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":2627,"slug":2628,"articleIntro":-1,"category":2629},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[2630],{"metadata":2631,"sys":2634,"fields":2641},{"tags":2632,"concepts":2633},[],[],{"space":2635,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2637,"publishedVersion":364,"revision":64,"contentType":2639,"locale":29},{"sys":2636},{"type":12,"linkType":13,"id":14},{"sys":2638},{"id":21,"type":12,"linkType":22},{"sys":2640},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2642,"metaTitle":374,"metaDescription":375,"mainTitle":2643,"subtitle":393,"heroImage":2658,"ctaButton":416,"ctaLink":417},[373],{"data":2644,"content":2645,"nodeType":76},{},[2646,2652],{"data":2647,"content":2648,"nodeType":386},{},[2649],{"data":2650,"marks":2651,"value":385,"nodeType":84},{},[],{"data":2653,"content":2654,"nodeType":89},{},[2655],{"data":2656,"marks":2657,"value":155,"nodeType":84},{},[],{"metadata":2659,"sys":2662,"fields":2667},{"tags":2660,"concepts":2661},[],[],{"space":2663,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2665,"publishedVersion":64,"revision":46,"locale":29},{"sys":2664},{"type":12,"linkType":13,"id":14},{"sys":2666},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2668},{"url":408,"details":2669,"fileName":414,"contentType":415},{"size":410,"image":2670},{"width":412,"height":413},{"sys":2672,"fields":2675},{"id":2673,"createdAt":2674},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":2676,"slug":2677,"articleIntro":2676,"category":2678},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[2679],{"metadata":2680,"sys":2683,"fields":2690},{"tags":2681,"concepts":2682},[],[],{"space":2684,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2686,"publishedVersion":364,"revision":64,"contentType":2688,"locale":29},{"sys":2685},{"type":12,"linkType":13,"id":14},{"sys":2687},{"id":21,"type":12,"linkType":22},{"sys":2689},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2691,"metaTitle":374,"metaDescription":375,"mainTitle":2692,"subtitle":393,"heroImage":2707,"ctaButton":416,"ctaLink":417},[373],{"data":2693,"content":2694,"nodeType":76},{},[2695,2701],{"data":2696,"content":2697,"nodeType":386},{},[2698],{"data":2699,"marks":2700,"value":385,"nodeType":84},{},[],{"data":2702,"content":2703,"nodeType":89},{},[2704],{"data":2705,"marks":2706,"value":155,"nodeType":84},{},[],{"metadata":2708,"sys":2711,"fields":2716},{"tags":2709,"concepts":2710},[],[],{"space":2712,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2714,"publishedVersion":64,"revision":46,"locale":29},{"sys":2713},{"type":12,"linkType":13,"id":14},{"sys":2715},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2717},{"url":408,"details":2718,"fileName":414,"contentType":415},{"size":410,"image":2719},{"width":412,"height":413},{"sys":2721,"fields":2724},{"id":2722,"createdAt":2723},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":2725,"slug":2726,"articleIntro":2725,"category":2727},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[2728],{"metadata":2729,"sys":2732,"fields":2739},{"tags":2730,"concepts":2731},[],[],{"space":2733,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2735,"publishedVersion":364,"revision":64,"contentType":2737,"locale":29},{"sys":2734},{"type":12,"linkType":13,"id":14},{"sys":2736},{"id":21,"type":12,"linkType":22},{"sys":2738},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2740,"metaTitle":374,"metaDescription":375,"mainTitle":2741,"subtitle":393,"heroImage":2756,"ctaButton":416,"ctaLink":417},[373],{"data":2742,"content":2743,"nodeType":76},{},[2744,2750],{"data":2745,"content":2746,"nodeType":386},{},[2747],{"data":2748,"marks":2749,"value":385,"nodeType":84},{},[],{"data":2751,"content":2752,"nodeType":89},{},[2753],{"data":2754,"marks":2755,"value":155,"nodeType":84},{},[],{"metadata":2757,"sys":2760,"fields":2765},{"tags":2758,"concepts":2759},[],[],{"space":2761,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2763,"publishedVersion":64,"revision":46,"locale":29},{"sys":2762},{"type":12,"linkType":13,"id":14},{"sys":2764},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2766},{"url":408,"details":2767,"fileName":414,"contentType":415},{"size":410,"image":2768},{"width":412,"height":413},{"sys":2770,"fields":2773},{"id":2771,"createdAt":2772},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":2774,"slug":2775,"articleIntro":2774,"category":2776},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[2777],{"metadata":2778,"sys":2781,"fields":2788},{"tags":2779,"concepts":2780},[],[],{"space":2782,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2784,"publishedVersion":364,"revision":64,"contentType":2786,"locale":29},{"sys":2783},{"type":12,"linkType":13,"id":14},{"sys":2785},{"id":21,"type":12,"linkType":22},{"sys":2787},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2789,"metaTitle":374,"metaDescription":375,"mainTitle":2790,"subtitle":393,"heroImage":2805,"ctaButton":416,"ctaLink":417},[373],{"data":2791,"content":2792,"nodeType":76},{},[2793,2799],{"data":2794,"content":2795,"nodeType":386},{},[2796],{"data":2797,"marks":2798,"value":385,"nodeType":84},{},[],{"data":2800,"content":2801,"nodeType":89},{},[2802],{"data":2803,"marks":2804,"value":155,"nodeType":84},{},[],{"metadata":2806,"sys":2809,"fields":2814},{"tags":2807,"concepts":2808},[],[],{"space":2810,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2812,"publishedVersion":64,"revision":46,"locale":29},{"sys":2811},{"type":12,"linkType":13,"id":14},{"sys":2813},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2815},{"url":408,"details":2816,"fileName":414,"contentType":415},{"size":410,"image":2817},{"width":412,"height":413},{"sys":2819,"fields":2822},{"id":2820,"createdAt":2821},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":2823,"slug":2824,"articleIntro":-1,"category":2825},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[2826],{"metadata":2827,"sys":2830,"fields":2837},{"tags":2828,"concepts":2829},[],[],{"space":2831,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2833,"publishedVersion":364,"revision":64,"contentType":2835,"locale":29},{"sys":2832},{"type":12,"linkType":13,"id":14},{"sys":2834},{"id":21,"type":12,"linkType":22},{"sys":2836},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2838,"metaTitle":374,"metaDescription":375,"mainTitle":2839,"subtitle":393,"heroImage":2854,"ctaButton":416,"ctaLink":417},[373],{"data":2840,"content":2841,"nodeType":76},{},[2842,2848],{"data":2843,"content":2844,"nodeType":386},{},[2845],{"data":2846,"marks":2847,"value":385,"nodeType":84},{},[],{"data":2849,"content":2850,"nodeType":89},{},[2851],{"data":2852,"marks":2853,"value":155,"nodeType":84},{},[],{"metadata":2855,"sys":2858,"fields":2863},{"tags":2856,"concepts":2857},[],[],{"space":2859,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2861,"publishedVersion":64,"revision":46,"locale":29},{"sys":2860},{"type":12,"linkType":13,"id":14},{"sys":2862},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2864},{"url":408,"details":2865,"fileName":414,"contentType":415},{"size":410,"image":2866},{"width":412,"height":413},{"sys":2868,"fields":2871},{"id":2869,"createdAt":2870},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":2872,"slug":2873,"articleIntro":2872,"category":2874},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[2875],{"metadata":2876,"sys":2879,"fields":2886},{"tags":2877,"concepts":2878},[],[],{"space":2880,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2882,"publishedVersion":364,"revision":64,"contentType":2884,"locale":29},{"sys":2881},{"type":12,"linkType":13,"id":14},{"sys":2883},{"id":21,"type":12,"linkType":22},{"sys":2885},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2887,"metaTitle":374,"metaDescription":375,"mainTitle":2888,"subtitle":393,"heroImage":2903,"ctaButton":416,"ctaLink":417},[373],{"data":2889,"content":2890,"nodeType":76},{},[2891,2897],{"data":2892,"content":2893,"nodeType":386},{},[2894],{"data":2895,"marks":2896,"value":385,"nodeType":84},{},[],{"data":2898,"content":2899,"nodeType":89},{},[2900],{"data":2901,"marks":2902,"value":155,"nodeType":84},{},[],{"metadata":2904,"sys":2907,"fields":2912},{"tags":2905,"concepts":2906},[],[],{"space":2908,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2910,"publishedVersion":64,"revision":46,"locale":29},{"sys":2909},{"type":12,"linkType":13,"id":14},{"sys":2911},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2913},{"url":408,"details":2914,"fileName":414,"contentType":415},{"size":410,"image":2915},{"width":412,"height":413},{"sys":2917,"fields":2920},{"id":2918,"createdAt":2919},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":2921,"slug":2922,"articleIntro":2921,"category":2923},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[2924],{"metadata":2925,"sys":2928,"fields":2935},{"tags":2926,"concepts":2927},[],[],{"space":2929,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2931,"publishedVersion":364,"revision":64,"contentType":2933,"locale":29},{"sys":2930},{"type":12,"linkType":13,"id":14},{"sys":2932},{"id":21,"type":12,"linkType":22},{"sys":2934},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2936,"metaTitle":374,"metaDescription":375,"mainTitle":2937,"subtitle":393,"heroImage":2952,"ctaButton":416,"ctaLink":417},[373],{"data":2938,"content":2939,"nodeType":76},{},[2940,2946],{"data":2941,"content":2942,"nodeType":386},{},[2943],{"data":2944,"marks":2945,"value":385,"nodeType":84},{},[],{"data":2947,"content":2948,"nodeType":89},{},[2949],{"data":2950,"marks":2951,"value":155,"nodeType":84},{},[],{"metadata":2953,"sys":2956,"fields":2961},{"tags":2954,"concepts":2955},[],[],{"space":2957,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":2959,"publishedVersion":64,"revision":46,"locale":29},{"sys":2958},{"type":12,"linkType":13,"id":14},{"sys":2960},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":2962},{"url":408,"details":2963,"fileName":414,"contentType":415},{"size":410,"image":2964},{"width":412,"height":413},{"sys":2966,"fields":2969},{"id":2967,"createdAt":2968},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":2970,"slug":2971,"articleIntro":-1,"category":2972},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[2973],{"metadata":2974,"sys":2977,"fields":2984},{"tags":2975,"concepts":2976},[],[],{"space":2978,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":2980,"publishedVersion":364,"revision":64,"contentType":2982,"locale":29},{"sys":2979},{"type":12,"linkType":13,"id":14},{"sys":2981},{"id":21,"type":12,"linkType":22},{"sys":2983},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":2985,"metaTitle":374,"metaDescription":375,"mainTitle":2986,"subtitle":393,"heroImage":3001,"ctaButton":416,"ctaLink":417},[373],{"data":2987,"content":2988,"nodeType":76},{},[2989,2995],{"data":2990,"content":2991,"nodeType":386},{},[2992],{"data":2993,"marks":2994,"value":385,"nodeType":84},{},[],{"data":2996,"content":2997,"nodeType":89},{},[2998],{"data":2999,"marks":3000,"value":155,"nodeType":84},{},[],{"metadata":3002,"sys":3005,"fields":3010},{"tags":3003,"concepts":3004},[],[],{"space":3006,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3008,"publishedVersion":64,"revision":46,"locale":29},{"sys":3007},{"type":12,"linkType":13,"id":14},{"sys":3009},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3011},{"url":408,"details":3012,"fileName":414,"contentType":415},{"size":410,"image":3013},{"width":412,"height":413},{"sys":3015,"fields":3018},{"id":3016,"createdAt":3017},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":3019,"slug":3020,"articleIntro":3021,"category":3022},"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.",[3023],{"metadata":3024,"sys":3027,"fields":3034},{"tags":3025,"concepts":3026},[],[],{"space":3028,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3030,"publishedVersion":364,"revision":64,"contentType":3032,"locale":29},{"sys":3029},{"type":12,"linkType":13,"id":14},{"sys":3031},{"id":21,"type":12,"linkType":22},{"sys":3033},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3035,"metaTitle":374,"metaDescription":375,"mainTitle":3036,"subtitle":393,"heroImage":3051,"ctaButton":416,"ctaLink":417},[373],{"data":3037,"content":3038,"nodeType":76},{},[3039,3045],{"data":3040,"content":3041,"nodeType":386},{},[3042],{"data":3043,"marks":3044,"value":385,"nodeType":84},{},[],{"data":3046,"content":3047,"nodeType":89},{},[3048],{"data":3049,"marks":3050,"value":155,"nodeType":84},{},[],{"metadata":3052,"sys":3055,"fields":3060},{"tags":3053,"concepts":3054},[],[],{"space":3056,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3058,"publishedVersion":64,"revision":46,"locale":29},{"sys":3057},{"type":12,"linkType":13,"id":14},{"sys":3059},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3061},{"url":408,"details":3062,"fileName":414,"contentType":415},{"size":410,"image":3063},{"width":412,"height":413},{"sys":3065,"fields":3068},{"id":3066,"createdAt":3067},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3069,"slug":3070,"articleIntro":3069,"category":3071},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3072],{"metadata":3073,"sys":3076,"fields":3083},{"tags":3074,"concepts":3075},[],[],{"space":3077,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3079,"publishedVersion":364,"revision":64,"contentType":3081,"locale":29},{"sys":3078},{"type":12,"linkType":13,"id":14},{"sys":3080},{"id":21,"type":12,"linkType":22},{"sys":3082},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3084,"metaTitle":374,"metaDescription":375,"mainTitle":3085,"subtitle":393,"heroImage":3100,"ctaButton":416,"ctaLink":417},[373],{"data":3086,"content":3087,"nodeType":76},{},[3088,3094],{"data":3089,"content":3090,"nodeType":386},{},[3091],{"data":3092,"marks":3093,"value":385,"nodeType":84},{},[],{"data":3095,"content":3096,"nodeType":89},{},[3097],{"data":3098,"marks":3099,"value":155,"nodeType":84},{},[],{"metadata":3101,"sys":3104,"fields":3109},{"tags":3102,"concepts":3103},[],[],{"space":3105,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3107,"publishedVersion":64,"revision":46,"locale":29},{"sys":3106},{"type":12,"linkType":13,"id":14},{"sys":3108},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3110},{"url":408,"details":3111,"fileName":414,"contentType":415},{"size":410,"image":3112},{"width":412,"height":413},{"sys":3114,"fields":3117},{"id":3115,"createdAt":3116},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":3118,"slug":3119,"articleIntro":3118,"category":3120},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[3121],{"metadata":3122,"sys":3125,"fields":3132},{"tags":3123,"concepts":3124},[],[],{"space":3126,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3128,"publishedVersion":364,"revision":64,"contentType":3130,"locale":29},{"sys":3127},{"type":12,"linkType":13,"id":14},{"sys":3129},{"id":21,"type":12,"linkType":22},{"sys":3131},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3133,"metaTitle":374,"metaDescription":375,"mainTitle":3134,"subtitle":393,"heroImage":3149,"ctaButton":416,"ctaLink":417},[373],{"data":3135,"content":3136,"nodeType":76},{},[3137,3143],{"data":3138,"content":3139,"nodeType":386},{},[3140],{"data":3141,"marks":3142,"value":385,"nodeType":84},{},[],{"data":3144,"content":3145,"nodeType":89},{},[3146],{"data":3147,"marks":3148,"value":155,"nodeType":84},{},[],{"metadata":3150,"sys":3153,"fields":3158},{"tags":3151,"concepts":3152},[],[],{"space":3154,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3156,"publishedVersion":64,"revision":46,"locale":29},{"sys":3155},{"type":12,"linkType":13,"id":14},{"sys":3157},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3159},{"url":408,"details":3160,"fileName":414,"contentType":415},{"size":410,"image":3161},{"width":412,"height":413},{"sys":3163,"fields":3166},{"id":3164,"createdAt":3165},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3167,"slug":3168,"articleIntro":-1,"category":3169},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3170],{"metadata":3171,"sys":3174,"fields":3181},{"tags":3172,"concepts":3173},[],[],{"space":3175,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3177,"publishedVersion":364,"revision":64,"contentType":3179,"locale":29},{"sys":3176},{"type":12,"linkType":13,"id":14},{"sys":3178},{"id":21,"type":12,"linkType":22},{"sys":3180},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3182,"metaTitle":374,"metaDescription":375,"mainTitle":3183,"subtitle":393,"heroImage":3198,"ctaButton":416,"ctaLink":417},[373],{"data":3184,"content":3185,"nodeType":76},{},[3186,3192],{"data":3187,"content":3188,"nodeType":386},{},[3189],{"data":3190,"marks":3191,"value":385,"nodeType":84},{},[],{"data":3193,"content":3194,"nodeType":89},{},[3195],{"data":3196,"marks":3197,"value":155,"nodeType":84},{},[],{"metadata":3199,"sys":3202,"fields":3207},{"tags":3200,"concepts":3201},[],[],{"space":3203,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3205,"publishedVersion":64,"revision":46,"locale":29},{"sys":3204},{"type":12,"linkType":13,"id":14},{"sys":3206},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3208},{"url":408,"details":3209,"fileName":414,"contentType":415},{"size":410,"image":3210},{"width":412,"height":413},{"sys":3212,"fields":3215},{"id":3213,"createdAt":3214},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":3216,"slug":3217,"articleIntro":3216,"category":3218},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[3219],{"metadata":3220,"sys":3223,"fields":3230},{"tags":3221,"concepts":3222},[],[],{"space":3224,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3226,"publishedVersion":364,"revision":64,"contentType":3228,"locale":29},{"sys":3225},{"type":12,"linkType":13,"id":14},{"sys":3227},{"id":21,"type":12,"linkType":22},{"sys":3229},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3231,"metaTitle":374,"metaDescription":375,"mainTitle":3232,"subtitle":393,"heroImage":3247,"ctaButton":416,"ctaLink":417},[373],{"data":3233,"content":3234,"nodeType":76},{},[3235,3241],{"data":3236,"content":3237,"nodeType":386},{},[3238],{"data":3239,"marks":3240,"value":385,"nodeType":84},{},[],{"data":3242,"content":3243,"nodeType":89},{},[3244],{"data":3245,"marks":3246,"value":155,"nodeType":84},{},[],{"metadata":3248,"sys":3251,"fields":3256},{"tags":3249,"concepts":3250},[],[],{"space":3252,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3254,"publishedVersion":64,"revision":46,"locale":29},{"sys":3253},{"type":12,"linkType":13,"id":14},{"sys":3255},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3257},{"url":408,"details":3258,"fileName":414,"contentType":415},{"size":410,"image":3259},{"width":412,"height":413},{"sys":3261,"fields":3264},{"id":3262,"createdAt":3263},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":3265,"slug":3266,"articleIntro":-1,"category":3267},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[3268],{"metadata":3269,"sys":3272,"fields":3279},{"tags":3270,"concepts":3271},[],[],{"space":3273,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3275,"publishedVersion":364,"revision":64,"contentType":3277,"locale":29},{"sys":3274},{"type":12,"linkType":13,"id":14},{"sys":3276},{"id":21,"type":12,"linkType":22},{"sys":3278},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3280,"metaTitle":374,"metaDescription":375,"mainTitle":3281,"subtitle":393,"heroImage":3296,"ctaButton":416,"ctaLink":417},[373],{"data":3282,"content":3283,"nodeType":76},{},[3284,3290],{"data":3285,"content":3286,"nodeType":386},{},[3287],{"data":3288,"marks":3289,"value":385,"nodeType":84},{},[],{"data":3291,"content":3292,"nodeType":89},{},[3293],{"data":3294,"marks":3295,"value":155,"nodeType":84},{},[],{"metadata":3297,"sys":3300,"fields":3305},{"tags":3298,"concepts":3299},[],[],{"space":3301,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3303,"publishedVersion":64,"revision":46,"locale":29},{"sys":3302},{"type":12,"linkType":13,"id":14},{"sys":3304},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3306},{"url":408,"details":3307,"fileName":414,"contentType":415},{"size":410,"image":3308},{"width":412,"height":413},{"sys":3310,"fields":3313},{"id":3311,"createdAt":3312},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":3314,"slug":3315,"articleIntro":3314,"category":3316},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[3317],{"metadata":3318,"sys":3321,"fields":3328},{"tags":3319,"concepts":3320},[],[],{"space":3322,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3324,"publishedVersion":364,"revision":64,"contentType":3326,"locale":29},{"sys":3323},{"type":12,"linkType":13,"id":14},{"sys":3325},{"id":21,"type":12,"linkType":22},{"sys":3327},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3329,"metaTitle":374,"metaDescription":375,"mainTitle":3330,"subtitle":393,"heroImage":3345,"ctaButton":416,"ctaLink":417},[373],{"data":3331,"content":3332,"nodeType":76},{},[3333,3339],{"data":3334,"content":3335,"nodeType":386},{},[3336],{"data":3337,"marks":3338,"value":385,"nodeType":84},{},[],{"data":3340,"content":3341,"nodeType":89},{},[3342],{"data":3343,"marks":3344,"value":155,"nodeType":84},{},[],{"metadata":3346,"sys":3349,"fields":3354},{"tags":3347,"concepts":3348},[],[],{"space":3350,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3352,"publishedVersion":64,"revision":46,"locale":29},{"sys":3351},{"type":12,"linkType":13,"id":14},{"sys":3353},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3355},{"url":408,"details":3356,"fileName":414,"contentType":415},{"size":410,"image":3357},{"width":412,"height":413},{"sys":3359,"fields":3362},{"id":3360,"createdAt":3361},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":3363,"slug":3364,"articleIntro":3363,"category":3365},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[3366],{"metadata":3367,"sys":3370,"fields":3377},{"tags":3368,"concepts":3369},[],[],{"space":3371,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3373,"publishedVersion":364,"revision":64,"contentType":3375,"locale":29},{"sys":3372},{"type":12,"linkType":13,"id":14},{"sys":3374},{"id":21,"type":12,"linkType":22},{"sys":3376},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3378,"metaTitle":374,"metaDescription":375,"mainTitle":3379,"subtitle":393,"heroImage":3394,"ctaButton":416,"ctaLink":417},[373],{"data":3380,"content":3381,"nodeType":76},{},[3382,3388],{"data":3383,"content":3384,"nodeType":386},{},[3385],{"data":3386,"marks":3387,"value":385,"nodeType":84},{},[],{"data":3389,"content":3390,"nodeType":89},{},[3391],{"data":3392,"marks":3393,"value":155,"nodeType":84},{},[],{"metadata":3395,"sys":3398,"fields":3403},{"tags":3396,"concepts":3397},[],[],{"space":3399,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3401,"publishedVersion":64,"revision":46,"locale":29},{"sys":3400},{"type":12,"linkType":13,"id":14},{"sys":3402},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3404},{"url":408,"details":3405,"fileName":414,"contentType":415},{"size":410,"image":3406},{"width":412,"height":413},{"sys":3408,"fields":3411},{"id":3409,"createdAt":3410},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":3412,"slug":3413,"articleIntro":3412,"category":3414},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[3415],{"metadata":3416,"sys":3419,"fields":3426},{"tags":3417,"concepts":3418},[],[],{"space":3420,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3422,"publishedVersion":364,"revision":64,"contentType":3424,"locale":29},{"sys":3421},{"type":12,"linkType":13,"id":14},{"sys":3423},{"id":21,"type":12,"linkType":22},{"sys":3425},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3427,"metaTitle":374,"metaDescription":375,"mainTitle":3428,"subtitle":393,"heroImage":3443,"ctaButton":416,"ctaLink":417},[373],{"data":3429,"content":3430,"nodeType":76},{},[3431,3437],{"data":3432,"content":3433,"nodeType":386},{},[3434],{"data":3435,"marks":3436,"value":385,"nodeType":84},{},[],{"data":3438,"content":3439,"nodeType":89},{},[3440],{"data":3441,"marks":3442,"value":155,"nodeType":84},{},[],{"metadata":3444,"sys":3447,"fields":3452},{"tags":3445,"concepts":3446},[],[],{"space":3448,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3450,"publishedVersion":64,"revision":46,"locale":29},{"sys":3449},{"type":12,"linkType":13,"id":14},{"sys":3451},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3453},{"url":408,"details":3454,"fileName":414,"contentType":415},{"size":410,"image":3455},{"width":412,"height":413},{"sys":3457,"fields":3460},{"id":3458,"createdAt":3459},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":3461,"slug":3462,"articleIntro":3463,"category":3464},"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.",[3465],{"metadata":3466,"sys":3469,"fields":3476},{"tags":3467,"concepts":3468},[],[],{"space":3470,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3472,"publishedVersion":364,"revision":64,"contentType":3474,"locale":29},{"sys":3471},{"type":12,"linkType":13,"id":14},{"sys":3473},{"id":21,"type":12,"linkType":22},{"sys":3475},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3477,"metaTitle":374,"metaDescription":375,"mainTitle":3478,"subtitle":393,"heroImage":3493,"ctaButton":416,"ctaLink":417},[373],{"data":3479,"content":3480,"nodeType":76},{},[3481,3487],{"data":3482,"content":3483,"nodeType":386},{},[3484],{"data":3485,"marks":3486,"value":385,"nodeType":84},{},[],{"data":3488,"content":3489,"nodeType":89},{},[3490],{"data":3491,"marks":3492,"value":155,"nodeType":84},{},[],{"metadata":3494,"sys":3497,"fields":3502},{"tags":3495,"concepts":3496},[],[],{"space":3498,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3500,"publishedVersion":64,"revision":46,"locale":29},{"sys":3499},{"type":12,"linkType":13,"id":14},{"sys":3501},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3503},{"url":408,"details":3504,"fileName":414,"contentType":415},{"size":410,"image":3505},{"width":412,"height":413},{"sys":3507,"fields":3510},{"id":3508,"createdAt":3509},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":3511,"slug":3512,"articleIntro":3513,"category":3514},"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.",[3515],{"metadata":3516,"sys":3519,"fields":3526},{"tags":3517,"concepts":3518},[],[],{"space":3520,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3522,"publishedVersion":364,"revision":64,"contentType":3524,"locale":29},{"sys":3521},{"type":12,"linkType":13,"id":14},{"sys":3523},{"id":21,"type":12,"linkType":22},{"sys":3525},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3527,"metaTitle":374,"metaDescription":375,"mainTitle":3528,"subtitle":393,"heroImage":3543,"ctaButton":416,"ctaLink":417},[373],{"data":3529,"content":3530,"nodeType":76},{},[3531,3537],{"data":3532,"content":3533,"nodeType":386},{},[3534],{"data":3535,"marks":3536,"value":385,"nodeType":84},{},[],{"data":3538,"content":3539,"nodeType":89},{},[3540],{"data":3541,"marks":3542,"value":155,"nodeType":84},{},[],{"metadata":3544,"sys":3547,"fields":3552},{"tags":3545,"concepts":3546},[],[],{"space":3548,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3550,"publishedVersion":64,"revision":46,"locale":29},{"sys":3549},{"type":12,"linkType":13,"id":14},{"sys":3551},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3553},{"url":408,"details":3554,"fileName":414,"contentType":415},{"size":410,"image":3555},{"width":412,"height":413},{"sys":3557,"fields":3560},{"id":3558,"createdAt":3559},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":3561,"slug":3562,"articleIntro":3561,"category":3563},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[3564],{"metadata":3565,"sys":3568,"fields":3575},{"tags":3566,"concepts":3567},[],[],{"space":3569,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3571,"publishedVersion":364,"revision":64,"contentType":3573,"locale":29},{"sys":3570},{"type":12,"linkType":13,"id":14},{"sys":3572},{"id":21,"type":12,"linkType":22},{"sys":3574},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3576,"metaTitle":374,"metaDescription":375,"mainTitle":3577,"subtitle":393,"heroImage":3592,"ctaButton":416,"ctaLink":417},[373],{"data":3578,"content":3579,"nodeType":76},{},[3580,3586],{"data":3581,"content":3582,"nodeType":386},{},[3583],{"data":3584,"marks":3585,"value":385,"nodeType":84},{},[],{"data":3587,"content":3588,"nodeType":89},{},[3589],{"data":3590,"marks":3591,"value":155,"nodeType":84},{},[],{"metadata":3593,"sys":3596,"fields":3601},{"tags":3594,"concepts":3595},[],[],{"space":3597,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3599,"publishedVersion":64,"revision":46,"locale":29},{"sys":3598},{"type":12,"linkType":13,"id":14},{"sys":3600},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3602},{"url":408,"details":3603,"fileName":414,"contentType":415},{"size":410,"image":3604},{"width":412,"height":413},{"sys":3606,"fields":3609},{"id":3607,"createdAt":3608},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":3610,"slug":3611,"articleIntro":3610,"category":3612},"Compte 211 - Terrains","compte-211-terrains",[3613],{"metadata":3614,"sys":3617,"fields":3624},{"tags":3615,"concepts":3616},[],[],{"space":3618,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3620,"publishedVersion":364,"revision":64,"contentType":3622,"locale":29},{"sys":3619},{"type":12,"linkType":13,"id":14},{"sys":3621},{"id":21,"type":12,"linkType":22},{"sys":3623},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3625,"metaTitle":374,"metaDescription":375,"mainTitle":3626,"subtitle":393,"heroImage":3641,"ctaButton":416,"ctaLink":417},[373],{"data":3627,"content":3628,"nodeType":76},{},[3629,3635],{"data":3630,"content":3631,"nodeType":386},{},[3632],{"data":3633,"marks":3634,"value":385,"nodeType":84},{},[],{"data":3636,"content":3637,"nodeType":89},{},[3638],{"data":3639,"marks":3640,"value":155,"nodeType":84},{},[],{"metadata":3642,"sys":3645,"fields":3650},{"tags":3643,"concepts":3644},[],[],{"space":3646,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3648,"publishedVersion":64,"revision":46,"locale":29},{"sys":3647},{"type":12,"linkType":13,"id":14},{"sys":3649},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3651},{"url":408,"details":3652,"fileName":414,"contentType":415},{"size":410,"image":3653},{"width":412,"height":413},{"sys":3655,"fields":3658},{"id":3656,"createdAt":3657},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":3659,"slug":3660,"articleIntro":-1,"category":3661},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[3662],{"metadata":3663,"sys":3666,"fields":3673},{"tags":3664,"concepts":3665},[],[],{"space":3667,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3669,"publishedVersion":364,"revision":64,"contentType":3671,"locale":29},{"sys":3668},{"type":12,"linkType":13,"id":14},{"sys":3670},{"id":21,"type":12,"linkType":22},{"sys":3672},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3674,"metaTitle":374,"metaDescription":375,"mainTitle":3675,"subtitle":393,"heroImage":3690,"ctaButton":416,"ctaLink":417},[373],{"data":3676,"content":3677,"nodeType":76},{},[3678,3684],{"data":3679,"content":3680,"nodeType":386},{},[3681],{"data":3682,"marks":3683,"value":385,"nodeType":84},{},[],{"data":3685,"content":3686,"nodeType":89},{},[3687],{"data":3688,"marks":3689,"value":155,"nodeType":84},{},[],{"metadata":3691,"sys":3694,"fields":3699},{"tags":3692,"concepts":3693},[],[],{"space":3695,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3697,"publishedVersion":64,"revision":46,"locale":29},{"sys":3696},{"type":12,"linkType":13,"id":14},{"sys":3698},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3700},{"url":408,"details":3701,"fileName":414,"contentType":415},{"size":410,"image":3702},{"width":412,"height":413},{"sys":3704,"fields":3707},{"id":3705,"createdAt":3706},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":3708,"slug":3709,"articleIntro":3710,"category":3711},"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.",[3712],{"metadata":3713,"sys":3716,"fields":3723},{"tags":3714,"concepts":3715},[],[],{"space":3717,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3719,"publishedVersion":364,"revision":64,"contentType":3721,"locale":29},{"sys":3718},{"type":12,"linkType":13,"id":14},{"sys":3720},{"id":21,"type":12,"linkType":22},{"sys":3722},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3724,"metaTitle":374,"metaDescription":375,"mainTitle":3725,"subtitle":393,"heroImage":3740,"ctaButton":416,"ctaLink":417},[373],{"data":3726,"content":3727,"nodeType":76},{},[3728,3734],{"data":3729,"content":3730,"nodeType":386},{},[3731],{"data":3732,"marks":3733,"value":385,"nodeType":84},{},[],{"data":3735,"content":3736,"nodeType":89},{},[3737],{"data":3738,"marks":3739,"value":155,"nodeType":84},{},[],{"metadata":3741,"sys":3744,"fields":3749},{"tags":3742,"concepts":3743},[],[],{"space":3745,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3747,"publishedVersion":64,"revision":46,"locale":29},{"sys":3746},{"type":12,"linkType":13,"id":14},{"sys":3748},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3750},{"url":408,"details":3751,"fileName":414,"contentType":415},{"size":410,"image":3752},{"width":412,"height":413},{"sys":3754,"fields":3757},{"id":3755,"createdAt":3756},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":3758,"slug":3759,"articleIntro":3758,"category":3760},"6248 - Divers","compte-6248-divers",[3761],{"metadata":3762,"sys":3765,"fields":3772},{"tags":3763,"concepts":3764},[],[],{"space":3766,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3768,"publishedVersion":364,"revision":64,"contentType":3770,"locale":29},{"sys":3767},{"type":12,"linkType":13,"id":14},{"sys":3769},{"id":21,"type":12,"linkType":22},{"sys":3771},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3773,"metaTitle":374,"metaDescription":375,"mainTitle":3774,"subtitle":393,"heroImage":3789,"ctaButton":416,"ctaLink":417},[373],{"data":3775,"content":3776,"nodeType":76},{},[3777,3783],{"data":3778,"content":3779,"nodeType":386},{},[3780],{"data":3781,"marks":3782,"value":385,"nodeType":84},{},[],{"data":3784,"content":3785,"nodeType":89},{},[3786],{"data":3787,"marks":3788,"value":155,"nodeType":84},{},[],{"metadata":3790,"sys":3793,"fields":3798},{"tags":3791,"concepts":3792},[],[],{"space":3794,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3796,"publishedVersion":64,"revision":46,"locale":29},{"sys":3795},{"type":12,"linkType":13,"id":14},{"sys":3797},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3799},{"url":408,"details":3800,"fileName":414,"contentType":415},{"size":410,"image":3801},{"width":412,"height":413},{"sys":3803,"fields":3806},{"id":3804,"createdAt":3805},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":3807,"slug":3808,"articleIntro":3807,"category":3809},"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",[3810],{"metadata":3811,"sys":3814,"fields":3821},{"tags":3812,"concepts":3813},[],[],{"space":3815,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3817,"publishedVersion":364,"revision":64,"contentType":3819,"locale":29},{"sys":3816},{"type":12,"linkType":13,"id":14},{"sys":3818},{"id":21,"type":12,"linkType":22},{"sys":3820},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3822,"metaTitle":374,"metaDescription":375,"mainTitle":3823,"subtitle":393,"heroImage":3838,"ctaButton":416,"ctaLink":417},[373],{"data":3824,"content":3825,"nodeType":76},{},[3826,3832],{"data":3827,"content":3828,"nodeType":386},{},[3829],{"data":3830,"marks":3831,"value":385,"nodeType":84},{},[],{"data":3833,"content":3834,"nodeType":89},{},[3835],{"data":3836,"marks":3837,"value":155,"nodeType":84},{},[],{"metadata":3839,"sys":3842,"fields":3847},{"tags":3840,"concepts":3841},[],[],{"space":3843,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3845,"publishedVersion":64,"revision":46,"locale":29},{"sys":3844},{"type":12,"linkType":13,"id":14},{"sys":3846},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3848},{"url":408,"details":3849,"fileName":414,"contentType":415},{"size":410,"image":3850},{"width":412,"height":413},{"sys":3852,"fields":3855},{"id":3853,"createdAt":3854},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":3856,"slug":3857,"articleIntro":-1,"category":3858},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[3859],{"metadata":3860,"sys":3863,"fields":3870},{"tags":3861,"concepts":3862},[],[],{"space":3864,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3866,"publishedVersion":364,"revision":64,"contentType":3868,"locale":29},{"sys":3865},{"type":12,"linkType":13,"id":14},{"sys":3867},{"id":21,"type":12,"linkType":22},{"sys":3869},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3871,"metaTitle":374,"metaDescription":375,"mainTitle":3872,"subtitle":393,"heroImage":3887,"ctaButton":416,"ctaLink":417},[373],{"data":3873,"content":3874,"nodeType":76},{},[3875,3881],{"data":3876,"content":3877,"nodeType":386},{},[3878],{"data":3879,"marks":3880,"value":385,"nodeType":84},{},[],{"data":3882,"content":3883,"nodeType":89},{},[3884],{"data":3885,"marks":3886,"value":155,"nodeType":84},{},[],{"metadata":3888,"sys":3891,"fields":3896},{"tags":3889,"concepts":3890},[],[],{"space":3892,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3894,"publishedVersion":64,"revision":46,"locale":29},{"sys":3893},{"type":12,"linkType":13,"id":14},{"sys":3895},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3897},{"url":408,"details":3898,"fileName":414,"contentType":415},{"size":410,"image":3899},{"width":412,"height":413},{"sys":3901,"fields":3904},{"id":3902,"createdAt":3903},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":3905,"slug":3906,"articleIntro":3905,"category":3907},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[3908],{"metadata":3909,"sys":3912,"fields":3919},{"tags":3910,"concepts":3911},[],[],{"space":3913,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3915,"publishedVersion":364,"revision":64,"contentType":3917,"locale":29},{"sys":3914},{"type":12,"linkType":13,"id":14},{"sys":3916},{"id":21,"type":12,"linkType":22},{"sys":3918},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3920,"metaTitle":374,"metaDescription":375,"mainTitle":3921,"subtitle":393,"heroImage":3936,"ctaButton":416,"ctaLink":417},[373],{"data":3922,"content":3923,"nodeType":76},{},[3924,3930],{"data":3925,"content":3926,"nodeType":386},{},[3927],{"data":3928,"marks":3929,"value":385,"nodeType":84},{},[],{"data":3931,"content":3932,"nodeType":89},{},[3933],{"data":3934,"marks":3935,"value":155,"nodeType":84},{},[],{"metadata":3937,"sys":3940,"fields":3945},{"tags":3938,"concepts":3939},[],[],{"space":3941,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3943,"publishedVersion":64,"revision":46,"locale":29},{"sys":3942},{"type":12,"linkType":13,"id":14},{"sys":3944},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3946},{"url":408,"details":3947,"fileName":414,"contentType":415},{"size":410,"image":3948},{"width":412,"height":413},{"sys":3950,"fields":3953},{"id":3951,"createdAt":3952},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":3954,"slug":3955,"articleIntro":3954,"category":3956},"2313 - Constructions","compte-2313-constructions",[3957],{"metadata":3958,"sys":3961,"fields":3968},{"tags":3959,"concepts":3960},[],[],{"space":3962,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":3964,"publishedVersion":364,"revision":64,"contentType":3966,"locale":29},{"sys":3963},{"type":12,"linkType":13,"id":14},{"sys":3965},{"id":21,"type":12,"linkType":22},{"sys":3967},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":3969,"metaTitle":374,"metaDescription":375,"mainTitle":3970,"subtitle":393,"heroImage":3985,"ctaButton":416,"ctaLink":417},[373],{"data":3971,"content":3972,"nodeType":76},{},[3973,3979],{"data":3974,"content":3975,"nodeType":386},{},[3976],{"data":3977,"marks":3978,"value":385,"nodeType":84},{},[],{"data":3980,"content":3981,"nodeType":89},{},[3982],{"data":3983,"marks":3984,"value":155,"nodeType":84},{},[],{"metadata":3986,"sys":3989,"fields":3994},{"tags":3987,"concepts":3988},[],[],{"space":3990,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":3992,"publishedVersion":64,"revision":46,"locale":29},{"sys":3991},{"type":12,"linkType":13,"id":14},{"sys":3993},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":3995},{"url":408,"details":3996,"fileName":414,"contentType":415},{"size":410,"image":3997},{"width":412,"height":413},{"sys":3999,"fields":4002},{"id":4000,"createdAt":4001},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":4003,"slug":4004,"articleIntro":-1,"category":4005},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[4006],{"metadata":4007,"sys":4010,"fields":4017},{"tags":4008,"concepts":4009},[],[],{"space":4011,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4013,"publishedVersion":364,"revision":64,"contentType":4015,"locale":29},{"sys":4012},{"type":12,"linkType":13,"id":14},{"sys":4014},{"id":21,"type":12,"linkType":22},{"sys":4016},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4018,"metaTitle":374,"metaDescription":375,"mainTitle":4019,"subtitle":393,"heroImage":4034,"ctaButton":416,"ctaLink":417},[373],{"data":4020,"content":4021,"nodeType":76},{},[4022,4028],{"data":4023,"content":4024,"nodeType":386},{},[4025],{"data":4026,"marks":4027,"value":385,"nodeType":84},{},[],{"data":4029,"content":4030,"nodeType":89},{},[4031],{"data":4032,"marks":4033,"value":155,"nodeType":84},{},[],{"metadata":4035,"sys":4038,"fields":4043},{"tags":4036,"concepts":4037},[],[],{"space":4039,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4041,"publishedVersion":64,"revision":46,"locale":29},{"sys":4040},{"type":12,"linkType":13,"id":14},{"sys":4042},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4044},{"url":408,"details":4045,"fileName":414,"contentType":415},{"size":410,"image":4046},{"width":412,"height":413},{"sys":4048,"fields":4051},{"id":4049,"createdAt":4050},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":4052,"slug":4053,"articleIntro":4052,"category":4054},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[4055],{"metadata":4056,"sys":4059,"fields":4066},{"tags":4057,"concepts":4058},[],[],{"space":4060,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4062,"publishedVersion":364,"revision":64,"contentType":4064,"locale":29},{"sys":4061},{"type":12,"linkType":13,"id":14},{"sys":4063},{"id":21,"type":12,"linkType":22},{"sys":4065},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4067,"metaTitle":374,"metaDescription":375,"mainTitle":4068,"subtitle":393,"heroImage":4083,"ctaButton":416,"ctaLink":417},[373],{"data":4069,"content":4070,"nodeType":76},{},[4071,4077],{"data":4072,"content":4073,"nodeType":386},{},[4074],{"data":4075,"marks":4076,"value":385,"nodeType":84},{},[],{"data":4078,"content":4079,"nodeType":89},{},[4080],{"data":4081,"marks":4082,"value":155,"nodeType":84},{},[],{"metadata":4084,"sys":4087,"fields":4092},{"tags":4085,"concepts":4086},[],[],{"space":4088,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4090,"publishedVersion":64,"revision":46,"locale":29},{"sys":4089},{"type":12,"linkType":13,"id":14},{"sys":4091},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4093},{"url":408,"details":4094,"fileName":414,"contentType":415},{"size":410,"image":4095},{"width":412,"height":413},{"sys":4097,"fields":4100},{"id":4098,"createdAt":4099},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":4101,"slug":4102,"articleIntro":-1,"category":4103},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[4104],{"metadata":4105,"sys":4108,"fields":4115},{"tags":4106,"concepts":4107},[],[],{"space":4109,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4111,"publishedVersion":364,"revision":64,"contentType":4113,"locale":29},{"sys":4110},{"type":12,"linkType":13,"id":14},{"sys":4112},{"id":21,"type":12,"linkType":22},{"sys":4114},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4116,"metaTitle":374,"metaDescription":375,"mainTitle":4117,"subtitle":393,"heroImage":4132,"ctaButton":416,"ctaLink":417},[373],{"data":4118,"content":4119,"nodeType":76},{},[4120,4126],{"data":4121,"content":4122,"nodeType":386},{},[4123],{"data":4124,"marks":4125,"value":385,"nodeType":84},{},[],{"data":4127,"content":4128,"nodeType":89},{},[4129],{"data":4130,"marks":4131,"value":155,"nodeType":84},{},[],{"metadata":4133,"sys":4136,"fields":4141},{"tags":4134,"concepts":4135},[],[],{"space":4137,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4139,"publishedVersion":64,"revision":46,"locale":29},{"sys":4138},{"type":12,"linkType":13,"id":14},{"sys":4140},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4142},{"url":408,"details":4143,"fileName":414,"contentType":415},{"size":410,"image":4144},{"width":412,"height":413},{"sys":4146,"fields":4149},{"id":4147,"createdAt":4148},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":4150,"slug":4151,"articleIntro":4150,"category":4152},"206 - Droit au bail","compte-206-droit-au-bail",[4153],{"metadata":4154,"sys":4157,"fields":4164},{"tags":4155,"concepts":4156},[],[],{"space":4158,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4160,"publishedVersion":364,"revision":64,"contentType":4162,"locale":29},{"sys":4159},{"type":12,"linkType":13,"id":14},{"sys":4161},{"id":21,"type":12,"linkType":22},{"sys":4163},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4165,"metaTitle":374,"metaDescription":375,"mainTitle":4166,"subtitle":393,"heroImage":4181,"ctaButton":416,"ctaLink":417},[373],{"data":4167,"content":4168,"nodeType":76},{},[4169,4175],{"data":4170,"content":4171,"nodeType":386},{},[4172],{"data":4173,"marks":4174,"value":385,"nodeType":84},{},[],{"data":4176,"content":4177,"nodeType":89},{},[4178],{"data":4179,"marks":4180,"value":155,"nodeType":84},{},[],{"metadata":4182,"sys":4185,"fields":4190},{"tags":4183,"concepts":4184},[],[],{"space":4186,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4188,"publishedVersion":64,"revision":46,"locale":29},{"sys":4187},{"type":12,"linkType":13,"id":14},{"sys":4189},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4191},{"url":408,"details":4192,"fileName":414,"contentType":415},{"size":410,"image":4193},{"width":412,"height":413},{"sys":4195,"fields":4198},{"id":4196,"createdAt":4197},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":4199,"slug":4200,"articleIntro":4199,"category":4201},"698 - Intégration fiscale","compte-698-integration-fiscale",[4202],{"metadata":4203,"sys":4206,"fields":4213},{"tags":4204,"concepts":4205},[],[],{"space":4207,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4209,"publishedVersion":364,"revision":64,"contentType":4211,"locale":29},{"sys":4208},{"type":12,"linkType":13,"id":14},{"sys":4210},{"id":21,"type":12,"linkType":22},{"sys":4212},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4214,"metaTitle":374,"metaDescription":375,"mainTitle":4215,"subtitle":393,"heroImage":4230,"ctaButton":416,"ctaLink":417},[373],{"data":4216,"content":4217,"nodeType":76},{},[4218,4224],{"data":4219,"content":4220,"nodeType":386},{},[4221],{"data":4222,"marks":4223,"value":385,"nodeType":84},{},[],{"data":4225,"content":4226,"nodeType":89},{},[4227],{"data":4228,"marks":4229,"value":155,"nodeType":84},{},[],{"metadata":4231,"sys":4234,"fields":4239},{"tags":4232,"concepts":4233},[],[],{"space":4235,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4237,"publishedVersion":64,"revision":46,"locale":29},{"sys":4236},{"type":12,"linkType":13,"id":14},{"sys":4238},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4240},{"url":408,"details":4241,"fileName":414,"contentType":415},{"size":410,"image":4242},{"width":412,"height":413},{"sys":4244,"fields":4247},{"id":4245,"createdAt":4246},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":4248,"slug":4249,"articleIntro":-1,"category":4250},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[4251],{"metadata":4252,"sys":4255,"fields":4262},{"tags":4253,"concepts":4254},[],[],{"space":4256,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4258,"publishedVersion":364,"revision":64,"contentType":4260,"locale":29},{"sys":4257},{"type":12,"linkType":13,"id":14},{"sys":4259},{"id":21,"type":12,"linkType":22},{"sys":4261},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4263,"metaTitle":374,"metaDescription":375,"mainTitle":4264,"subtitle":393,"heroImage":4279,"ctaButton":416,"ctaLink":417},[373],{"data":4265,"content":4266,"nodeType":76},{},[4267,4273],{"data":4268,"content":4269,"nodeType":386},{},[4270],{"data":4271,"marks":4272,"value":385,"nodeType":84},{},[],{"data":4274,"content":4275,"nodeType":89},{},[4276],{"data":4277,"marks":4278,"value":155,"nodeType":84},{},[],{"metadata":4280,"sys":4283,"fields":4288},{"tags":4281,"concepts":4282},[],[],{"space":4284,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4286,"publishedVersion":64,"revision":46,"locale":29},{"sys":4285},{"type":12,"linkType":13,"id":14},{"sys":4287},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4289},{"url":408,"details":4290,"fileName":414,"contentType":415},{"size":410,"image":4291},{"width":412,"height":413},{"sys":4293,"fields":4296},{"id":4294,"createdAt":4295},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":4297,"slug":4298,"articleIntro":4297,"category":4299},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[4300],{"metadata":4301,"sys":4304,"fields":4311},{"tags":4302,"concepts":4303},[],[],{"space":4305,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4307,"publishedVersion":364,"revision":64,"contentType":4309,"locale":29},{"sys":4306},{"type":12,"linkType":13,"id":14},{"sys":4308},{"id":21,"type":12,"linkType":22},{"sys":4310},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4312,"metaTitle":374,"metaDescription":375,"mainTitle":4313,"subtitle":393,"heroImage":4328,"ctaButton":416,"ctaLink":417},[373],{"data":4314,"content":4315,"nodeType":76},{},[4316,4322],{"data":4317,"content":4318,"nodeType":386},{},[4319],{"data":4320,"marks":4321,"value":385,"nodeType":84},{},[],{"data":4323,"content":4324,"nodeType":89},{},[4325],{"data":4326,"marks":4327,"value":155,"nodeType":84},{},[],{"metadata":4329,"sys":4332,"fields":4337},{"tags":4330,"concepts":4331},[],[],{"space":4333,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4335,"publishedVersion":64,"revision":46,"locale":29},{"sys":4334},{"type":12,"linkType":13,"id":14},{"sys":4336},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4338},{"url":408,"details":4339,"fileName":414,"contentType":415},{"size":410,"image":4340},{"width":412,"height":413},{"sys":4342,"fields":4345},{"id":4343,"createdAt":4344},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":4346,"slug":4347,"articleIntro":4346,"category":4348},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[4349],{"metadata":4350,"sys":4353,"fields":4360},{"tags":4351,"concepts":4352},[],[],{"space":4354,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4356,"publishedVersion":364,"revision":64,"contentType":4358,"locale":29},{"sys":4355},{"type":12,"linkType":13,"id":14},{"sys":4357},{"id":21,"type":12,"linkType":22},{"sys":4359},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4361,"metaTitle":374,"metaDescription":375,"mainTitle":4362,"subtitle":393,"heroImage":4377,"ctaButton":416,"ctaLink":417},[373],{"data":4363,"content":4364,"nodeType":76},{},[4365,4371],{"data":4366,"content":4367,"nodeType":386},{},[4368],{"data":4369,"marks":4370,"value":385,"nodeType":84},{},[],{"data":4372,"content":4373,"nodeType":89},{},[4374],{"data":4375,"marks":4376,"value":155,"nodeType":84},{},[],{"metadata":4378,"sys":4381,"fields":4386},{"tags":4379,"concepts":4380},[],[],{"space":4382,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4384,"publishedVersion":64,"revision":46,"locale":29},{"sys":4383},{"type":12,"linkType":13,"id":14},{"sys":4385},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4387},{"url":408,"details":4388,"fileName":414,"contentType":415},{"size":410,"image":4389},{"width":412,"height":413},{"sys":4391,"fields":4394},{"id":4392,"createdAt":4393},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":4395,"slug":4396,"articleIntro":-1,"category":4397},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[4398],{"metadata":4399,"sys":4402,"fields":4409},{"tags":4400,"concepts":4401},[],[],{"space":4403,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4405,"publishedVersion":364,"revision":64,"contentType":4407,"locale":29},{"sys":4404},{"type":12,"linkType":13,"id":14},{"sys":4406},{"id":21,"type":12,"linkType":22},{"sys":4408},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4410,"metaTitle":374,"metaDescription":375,"mainTitle":4411,"subtitle":393,"heroImage":4426,"ctaButton":416,"ctaLink":417},[373],{"data":4412,"content":4413,"nodeType":76},{},[4414,4420],{"data":4415,"content":4416,"nodeType":386},{},[4417],{"data":4418,"marks":4419,"value":385,"nodeType":84},{},[],{"data":4421,"content":4422,"nodeType":89},{},[4423],{"data":4424,"marks":4425,"value":155,"nodeType":84},{},[],{"metadata":4427,"sys":4430,"fields":4435},{"tags":4428,"concepts":4429},[],[],{"space":4431,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4433,"publishedVersion":64,"revision":46,"locale":29},{"sys":4432},{"type":12,"linkType":13,"id":14},{"sys":4434},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4436},{"url":408,"details":4437,"fileName":414,"contentType":415},{"size":410,"image":4438},{"width":412,"height":413},{"sys":4440,"fields":4443},{"id":4441,"createdAt":4442},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":4444,"slug":4445,"articleIntro":4444,"category":4446},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[4447],{"metadata":4448,"sys":4451,"fields":4458},{"tags":4449,"concepts":4450},[],[],{"space":4452,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4454,"publishedVersion":364,"revision":64,"contentType":4456,"locale":29},{"sys":4453},{"type":12,"linkType":13,"id":14},{"sys":4455},{"id":21,"type":12,"linkType":22},{"sys":4457},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4459,"metaTitle":374,"metaDescription":375,"mainTitle":4460,"subtitle":393,"heroImage":4475,"ctaButton":416,"ctaLink":417},[373],{"data":4461,"content":4462,"nodeType":76},{},[4463,4469],{"data":4464,"content":4465,"nodeType":386},{},[4466],{"data":4467,"marks":4468,"value":385,"nodeType":84},{},[],{"data":4470,"content":4471,"nodeType":89},{},[4472],{"data":4473,"marks":4474,"value":155,"nodeType":84},{},[],{"metadata":4476,"sys":4479,"fields":4484},{"tags":4477,"concepts":4478},[],[],{"space":4480,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4482,"publishedVersion":64,"revision":46,"locale":29},{"sys":4481},{"type":12,"linkType":13,"id":14},{"sys":4483},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4485},{"url":408,"details":4486,"fileName":414,"contentType":415},{"size":410,"image":4487},{"width":412,"height":413},{"sys":4489,"fields":4492},{"id":4490,"createdAt":4491},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":4493,"slug":4494,"articleIntro":4493,"category":4495},"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",[4496],{"metadata":4497,"sys":4500,"fields":4507},{"tags":4498,"concepts":4499},[],[],{"space":4501,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4503,"publishedVersion":364,"revision":64,"contentType":4505,"locale":29},{"sys":4502},{"type":12,"linkType":13,"id":14},{"sys":4504},{"id":21,"type":12,"linkType":22},{"sys":4506},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4508,"metaTitle":374,"metaDescription":375,"mainTitle":4509,"subtitle":393,"heroImage":4524,"ctaButton":416,"ctaLink":417},[373],{"data":4510,"content":4511,"nodeType":76},{},[4512,4518],{"data":4513,"content":4514,"nodeType":386},{},[4515],{"data":4516,"marks":4517,"value":385,"nodeType":84},{},[],{"data":4519,"content":4520,"nodeType":89},{},[4521],{"data":4522,"marks":4523,"value":155,"nodeType":84},{},[],{"metadata":4525,"sys":4528,"fields":4533},{"tags":4526,"concepts":4527},[],[],{"space":4529,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4531,"publishedVersion":64,"revision":46,"locale":29},{"sys":4530},{"type":12,"linkType":13,"id":14},{"sys":4532},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4534},{"url":408,"details":4535,"fileName":414,"contentType":415},{"size":410,"image":4536},{"width":412,"height":413},{"sys":4538,"fields":4541},{"id":4539,"createdAt":4540},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":4542,"slug":4543,"articleIntro":4542,"category":4544},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[4545],{"metadata":4546,"sys":4549,"fields":4556},{"tags":4547,"concepts":4548},[],[],{"space":4550,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4552,"publishedVersion":364,"revision":64,"contentType":4554,"locale":29},{"sys":4551},{"type":12,"linkType":13,"id":14},{"sys":4553},{"id":21,"type":12,"linkType":22},{"sys":4555},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4557,"metaTitle":374,"metaDescription":375,"mainTitle":4558,"subtitle":393,"heroImage":4573,"ctaButton":416,"ctaLink":417},[373],{"data":4559,"content":4560,"nodeType":76},{},[4561,4567],{"data":4562,"content":4563,"nodeType":386},{},[4564],{"data":4565,"marks":4566,"value":385,"nodeType":84},{},[],{"data":4568,"content":4569,"nodeType":89},{},[4570],{"data":4571,"marks":4572,"value":155,"nodeType":84},{},[],{"metadata":4574,"sys":4577,"fields":4582},{"tags":4575,"concepts":4576},[],[],{"space":4578,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4580,"publishedVersion":64,"revision":46,"locale":29},{"sys":4579},{"type":12,"linkType":13,"id":14},{"sys":4581},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4583},{"url":408,"details":4584,"fileName":414,"contentType":415},{"size":410,"image":4585},{"width":412,"height":413},{"sys":4587,"fields":4590},{"id":4588,"createdAt":4589},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":4591,"slug":4592,"articleIntro":4591,"category":4593},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[4594],{"metadata":4595,"sys":4598,"fields":4605},{"tags":4596,"concepts":4597},[],[],{"space":4599,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4601,"publishedVersion":364,"revision":64,"contentType":4603,"locale":29},{"sys":4600},{"type":12,"linkType":13,"id":14},{"sys":4602},{"id":21,"type":12,"linkType":22},{"sys":4604},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4606,"metaTitle":374,"metaDescription":375,"mainTitle":4607,"subtitle":393,"heroImage":4622,"ctaButton":416,"ctaLink":417},[373],{"data":4608,"content":4609,"nodeType":76},{},[4610,4616],{"data":4611,"content":4612,"nodeType":386},{},[4613],{"data":4614,"marks":4615,"value":385,"nodeType":84},{},[],{"data":4617,"content":4618,"nodeType":89},{},[4619],{"data":4620,"marks":4621,"value":155,"nodeType":84},{},[],{"metadata":4623,"sys":4626,"fields":4631},{"tags":4624,"concepts":4625},[],[],{"space":4627,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4629,"publishedVersion":64,"revision":46,"locale":29},{"sys":4628},{"type":12,"linkType":13,"id":14},{"sys":4630},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4632},{"url":408,"details":4633,"fileName":414,"contentType":415},{"size":410,"image":4634},{"width":412,"height":413},{"sys":4636,"fields":4639},{"id":4637,"createdAt":4638},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":4640,"slug":4641,"articleIntro":4640,"category":4642},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[4643],{"metadata":4644,"sys":4647,"fields":4654},{"tags":4645,"concepts":4646},[],[],{"space":4648,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4650,"publishedVersion":364,"revision":64,"contentType":4652,"locale":29},{"sys":4649},{"type":12,"linkType":13,"id":14},{"sys":4651},{"id":21,"type":12,"linkType":22},{"sys":4653},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4655,"metaTitle":374,"metaDescription":375,"mainTitle":4656,"subtitle":393,"heroImage":4671,"ctaButton":416,"ctaLink":417},[373],{"data":4657,"content":4658,"nodeType":76},{},[4659,4665],{"data":4660,"content":4661,"nodeType":386},{},[4662],{"data":4663,"marks":4664,"value":385,"nodeType":84},{},[],{"data":4666,"content":4667,"nodeType":89},{},[4668],{"data":4669,"marks":4670,"value":155,"nodeType":84},{},[],{"metadata":4672,"sys":4675,"fields":4680},{"tags":4673,"concepts":4674},[],[],{"space":4676,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4678,"publishedVersion":64,"revision":46,"locale":29},{"sys":4677},{"type":12,"linkType":13,"id":14},{"sys":4679},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4681},{"url":408,"details":4682,"fileName":414,"contentType":415},{"size":410,"image":4683},{"width":412,"height":413},{"sys":4685,"fields":4688},{"id":4686,"createdAt":4687},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":4689,"slug":4690,"articleIntro":4689,"category":4691},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[4692],{"metadata":4693,"sys":4696,"fields":4703},{"tags":4694,"concepts":4695},[],[],{"space":4697,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4699,"publishedVersion":364,"revision":64,"contentType":4701,"locale":29},{"sys":4698},{"type":12,"linkType":13,"id":14},{"sys":4700},{"id":21,"type":12,"linkType":22},{"sys":4702},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4704,"metaTitle":374,"metaDescription":375,"mainTitle":4705,"subtitle":393,"heroImage":4720,"ctaButton":416,"ctaLink":417},[373],{"data":4706,"content":4707,"nodeType":76},{},[4708,4714],{"data":4709,"content":4710,"nodeType":386},{},[4711],{"data":4712,"marks":4713,"value":385,"nodeType":84},{},[],{"data":4715,"content":4716,"nodeType":89},{},[4717],{"data":4718,"marks":4719,"value":155,"nodeType":84},{},[],{"metadata":4721,"sys":4724,"fields":4729},{"tags":4722,"concepts":4723},[],[],{"space":4725,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4727,"publishedVersion":64,"revision":46,"locale":29},{"sys":4726},{"type":12,"linkType":13,"id":14},{"sys":4728},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4730},{"url":408,"details":4731,"fileName":414,"contentType":415},{"size":410,"image":4732},{"width":412,"height":413},{"sys":4734,"fields":4737},{"id":4735,"createdAt":4736},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":4738,"slug":4739,"articleIntro":-1,"category":4740},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[4741],{"metadata":4742,"sys":4745,"fields":4752},{"tags":4743,"concepts":4744},[],[],{"space":4746,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4748,"publishedVersion":364,"revision":64,"contentType":4750,"locale":29},{"sys":4747},{"type":12,"linkType":13,"id":14},{"sys":4749},{"id":21,"type":12,"linkType":22},{"sys":4751},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4753,"metaTitle":374,"metaDescription":375,"mainTitle":4754,"subtitle":393,"heroImage":4769,"ctaButton":416,"ctaLink":417},[373],{"data":4755,"content":4756,"nodeType":76},{},[4757,4763],{"data":4758,"content":4759,"nodeType":386},{},[4760],{"data":4761,"marks":4762,"value":385,"nodeType":84},{},[],{"data":4764,"content":4765,"nodeType":89},{},[4766],{"data":4767,"marks":4768,"value":155,"nodeType":84},{},[],{"metadata":4770,"sys":4773,"fields":4778},{"tags":4771,"concepts":4772},[],[],{"space":4774,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4776,"publishedVersion":64,"revision":46,"locale":29},{"sys":4775},{"type":12,"linkType":13,"id":14},{"sys":4777},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4779},{"url":408,"details":4780,"fileName":414,"contentType":415},{"size":410,"image":4781},{"width":412,"height":413},{"sys":4783,"fields":4786},{"id":4784,"createdAt":4785},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":4787,"slug":4788,"articleIntro":4787,"category":4789},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[4790],{"metadata":4791,"sys":4794,"fields":4801},{"tags":4792,"concepts":4793},[],[],{"space":4795,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4797,"publishedVersion":364,"revision":64,"contentType":4799,"locale":29},{"sys":4796},{"type":12,"linkType":13,"id":14},{"sys":4798},{"id":21,"type":12,"linkType":22},{"sys":4800},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4802,"metaTitle":374,"metaDescription":375,"mainTitle":4803,"subtitle":393,"heroImage":4818,"ctaButton":416,"ctaLink":417},[373],{"data":4804,"content":4805,"nodeType":76},{},[4806,4812],{"data":4807,"content":4808,"nodeType":386},{},[4809],{"data":4810,"marks":4811,"value":385,"nodeType":84},{},[],{"data":4813,"content":4814,"nodeType":89},{},[4815],{"data":4816,"marks":4817,"value":155,"nodeType":84},{},[],{"metadata":4819,"sys":4822,"fields":4827},{"tags":4820,"concepts":4821},[],[],{"space":4823,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4825,"publishedVersion":64,"revision":46,"locale":29},{"sys":4824},{"type":12,"linkType":13,"id":14},{"sys":4826},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4828},{"url":408,"details":4829,"fileName":414,"contentType":415},{"size":410,"image":4830},{"width":412,"height":413},{"sys":4832,"fields":4835},{"id":4833,"createdAt":4834},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":4836,"slug":4837,"articleIntro":-1,"category":4838},"Compte 6226 - Honoraires","compte-6226-honoraires",[4839],{"metadata":4840,"sys":4843,"fields":4850},{"tags":4841,"concepts":4842},[],[],{"space":4844,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4846,"publishedVersion":364,"revision":64,"contentType":4848,"locale":29},{"sys":4845},{"type":12,"linkType":13,"id":14},{"sys":4847},{"id":21,"type":12,"linkType":22},{"sys":4849},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4851,"metaTitle":374,"metaDescription":375,"mainTitle":4852,"subtitle":393,"heroImage":4867,"ctaButton":416,"ctaLink":417},[373],{"data":4853,"content":4854,"nodeType":76},{},[4855,4861],{"data":4856,"content":4857,"nodeType":386},{},[4858],{"data":4859,"marks":4860,"value":385,"nodeType":84},{},[],{"data":4862,"content":4863,"nodeType":89},{},[4864],{"data":4865,"marks":4866,"value":155,"nodeType":84},{},[],{"metadata":4868,"sys":4871,"fields":4876},{"tags":4869,"concepts":4870},[],[],{"space":4872,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4874,"publishedVersion":64,"revision":46,"locale":29},{"sys":4873},{"type":12,"linkType":13,"id":14},{"sys":4875},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4877},{"url":408,"details":4878,"fileName":414,"contentType":415},{"size":410,"image":4879},{"width":412,"height":413},{"sys":4881,"fields":4884},{"id":4882,"createdAt":4883},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":4885,"slug":4886,"articleIntro":4885,"category":4887},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[4888],{"metadata":4889,"sys":4892,"fields":4899},{"tags":4890,"concepts":4891},[],[],{"space":4893,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4895,"publishedVersion":364,"revision":64,"contentType":4897,"locale":29},{"sys":4894},{"type":12,"linkType":13,"id":14},{"sys":4896},{"id":21,"type":12,"linkType":22},{"sys":4898},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4900,"metaTitle":374,"metaDescription":375,"mainTitle":4901,"subtitle":393,"heroImage":4916,"ctaButton":416,"ctaLink":417},[373],{"data":4902,"content":4903,"nodeType":76},{},[4904,4910],{"data":4905,"content":4906,"nodeType":386},{},[4907],{"data":4908,"marks":4909,"value":385,"nodeType":84},{},[],{"data":4911,"content":4912,"nodeType":89},{},[4913],{"data":4914,"marks":4915,"value":155,"nodeType":84},{},[],{"metadata":4917,"sys":4920,"fields":4925},{"tags":4918,"concepts":4919},[],[],{"space":4921,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4923,"publishedVersion":64,"revision":46,"locale":29},{"sys":4922},{"type":12,"linkType":13,"id":14},{"sys":4924},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4926},{"url":408,"details":4927,"fileName":414,"contentType":415},{"size":410,"image":4928},{"width":412,"height":413},{"sys":4930,"fields":4933},{"id":4931,"createdAt":4932},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":4934,"slug":4935,"articleIntro":4934,"category":4936},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[4937],{"metadata":4938,"sys":4941,"fields":4948},{"tags":4939,"concepts":4940},[],[],{"space":4942,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4944,"publishedVersion":364,"revision":64,"contentType":4946,"locale":29},{"sys":4943},{"type":12,"linkType":13,"id":14},{"sys":4945},{"id":21,"type":12,"linkType":22},{"sys":4947},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4949,"metaTitle":374,"metaDescription":375,"mainTitle":4950,"subtitle":393,"heroImage":4965,"ctaButton":416,"ctaLink":417},[373],{"data":4951,"content":4952,"nodeType":76},{},[4953,4959],{"data":4954,"content":4955,"nodeType":386},{},[4956],{"data":4957,"marks":4958,"value":385,"nodeType":84},{},[],{"data":4960,"content":4961,"nodeType":89},{},[4962],{"data":4963,"marks":4964,"value":155,"nodeType":84},{},[],{"metadata":4966,"sys":4969,"fields":4974},{"tags":4967,"concepts":4968},[],[],{"space":4970,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":4972,"publishedVersion":64,"revision":46,"locale":29},{"sys":4971},{"type":12,"linkType":13,"id":14},{"sys":4973},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":4975},{"url":408,"details":4976,"fileName":414,"contentType":415},{"size":410,"image":4977},{"width":412,"height":413},{"sys":4979,"fields":4982},{"id":4980,"createdAt":4981},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":4983,"slug":4984,"articleIntro":4983,"category":4985},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[4986],{"metadata":4987,"sys":4990,"fields":4997},{"tags":4988,"concepts":4989},[],[],{"space":4991,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":4993,"publishedVersion":364,"revision":64,"contentType":4995,"locale":29},{"sys":4992},{"type":12,"linkType":13,"id":14},{"sys":4994},{"id":21,"type":12,"linkType":22},{"sys":4996},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":4998,"metaTitle":374,"metaDescription":375,"mainTitle":4999,"subtitle":393,"heroImage":5014,"ctaButton":416,"ctaLink":417},[373],{"data":5000,"content":5001,"nodeType":76},{},[5002,5008],{"data":5003,"content":5004,"nodeType":386},{},[5005],{"data":5006,"marks":5007,"value":385,"nodeType":84},{},[],{"data":5009,"content":5010,"nodeType":89},{},[5011],{"data":5012,"marks":5013,"value":155,"nodeType":84},{},[],{"metadata":5015,"sys":5018,"fields":5023},{"tags":5016,"concepts":5017},[],[],{"space":5019,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5021,"publishedVersion":64,"revision":46,"locale":29},{"sys":5020},{"type":12,"linkType":13,"id":14},{"sys":5022},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5024},{"url":408,"details":5025,"fileName":414,"contentType":415},{"size":410,"image":5026},{"width":412,"height":413},{"sys":5028,"fields":5031},{"id":5029,"createdAt":5030},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":5032,"slug":5033,"articleIntro":5032,"category":5034},"4551 - Principal","compte-4551-principal",[5035],{"metadata":5036,"sys":5039,"fields":5046},{"tags":5037,"concepts":5038},[],[],{"space":5040,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5042,"publishedVersion":364,"revision":64,"contentType":5044,"locale":29},{"sys":5041},{"type":12,"linkType":13,"id":14},{"sys":5043},{"id":21,"type":12,"linkType":22},{"sys":5045},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5047,"metaTitle":374,"metaDescription":375,"mainTitle":5048,"subtitle":393,"heroImage":5063,"ctaButton":416,"ctaLink":417},[373],{"data":5049,"content":5050,"nodeType":76},{},[5051,5057],{"data":5052,"content":5053,"nodeType":386},{},[5054],{"data":5055,"marks":5056,"value":385,"nodeType":84},{},[],{"data":5058,"content":5059,"nodeType":89},{},[5060],{"data":5061,"marks":5062,"value":155,"nodeType":84},{},[],{"metadata":5064,"sys":5067,"fields":5072},{"tags":5065,"concepts":5066},[],[],{"space":5068,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5070,"publishedVersion":64,"revision":46,"locale":29},{"sys":5069},{"type":12,"linkType":13,"id":14},{"sys":5071},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5073},{"url":408,"details":5074,"fileName":414,"contentType":415},{"size":410,"image":5075},{"width":412,"height":413},{"sys":5077,"fields":5080},{"id":5078,"createdAt":5079},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":5081,"slug":5082,"articleIntro":-1,"category":5083},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[5084],{"metadata":5085,"sys":5088,"fields":5095},{"tags":5086,"concepts":5087},[],[],{"space":5089,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5091,"publishedVersion":364,"revision":64,"contentType":5093,"locale":29},{"sys":5090},{"type":12,"linkType":13,"id":14},{"sys":5092},{"id":21,"type":12,"linkType":22},{"sys":5094},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5096,"metaTitle":374,"metaDescription":375,"mainTitle":5097,"subtitle":393,"heroImage":5112,"ctaButton":416,"ctaLink":417},[373],{"data":5098,"content":5099,"nodeType":76},{},[5100,5106],{"data":5101,"content":5102,"nodeType":386},{},[5103],{"data":5104,"marks":5105,"value":385,"nodeType":84},{},[],{"data":5107,"content":5108,"nodeType":89},{},[5109],{"data":5110,"marks":5111,"value":155,"nodeType":84},{},[],{"metadata":5113,"sys":5116,"fields":5121},{"tags":5114,"concepts":5115},[],[],{"space":5117,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5119,"publishedVersion":64,"revision":46,"locale":29},{"sys":5118},{"type":12,"linkType":13,"id":14},{"sys":5120},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5122},{"url":408,"details":5123,"fileName":414,"contentType":415},{"size":410,"image":5124},{"width":412,"height":413},{"sys":5126,"fields":5129},{"id":5127,"createdAt":5128},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":5130,"slug":5131,"articleIntro":5130,"category":5132},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[5133],{"metadata":5134,"sys":5137,"fields":5144},{"tags":5135,"concepts":5136},[],[],{"space":5138,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5140,"publishedVersion":364,"revision":64,"contentType":5142,"locale":29},{"sys":5139},{"type":12,"linkType":13,"id":14},{"sys":5141},{"id":21,"type":12,"linkType":22},{"sys":5143},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5145,"metaTitle":374,"metaDescription":375,"mainTitle":5146,"subtitle":393,"heroImage":5161,"ctaButton":416,"ctaLink":417},[373],{"data":5147,"content":5148,"nodeType":76},{},[5149,5155],{"data":5150,"content":5151,"nodeType":386},{},[5152],{"data":5153,"marks":5154,"value":385,"nodeType":84},{},[],{"data":5156,"content":5157,"nodeType":89},{},[5158],{"data":5159,"marks":5160,"value":155,"nodeType":84},{},[],{"metadata":5162,"sys":5165,"fields":5170},{"tags":5163,"concepts":5164},[],[],{"space":5166,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5168,"publishedVersion":64,"revision":46,"locale":29},{"sys":5167},{"type":12,"linkType":13,"id":14},{"sys":5169},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5171},{"url":408,"details":5172,"fileName":414,"contentType":415},{"size":410,"image":5173},{"width":412,"height":413},{"sys":5175,"fields":5178},{"id":5176,"createdAt":5177},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":5179,"slug":5180,"articleIntro":5181,"category":5182},"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",[5183],{"metadata":5184,"sys":5187,"fields":5194},{"tags":5185,"concepts":5186},[],[],{"space":5188,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5190,"publishedVersion":364,"revision":64,"contentType":5192,"locale":29},{"sys":5189},{"type":12,"linkType":13,"id":14},{"sys":5191},{"id":21,"type":12,"linkType":22},{"sys":5193},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5195,"metaTitle":374,"metaDescription":375,"mainTitle":5196,"subtitle":393,"heroImage":5211,"ctaButton":416,"ctaLink":417},[373],{"data":5197,"content":5198,"nodeType":76},{},[5199,5205],{"data":5200,"content":5201,"nodeType":386},{},[5202],{"data":5203,"marks":5204,"value":385,"nodeType":84},{},[],{"data":5206,"content":5207,"nodeType":89},{},[5208],{"data":5209,"marks":5210,"value":155,"nodeType":84},{},[],{"metadata":5212,"sys":5215,"fields":5220},{"tags":5213,"concepts":5214},[],[],{"space":5216,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5218,"publishedVersion":64,"revision":46,"locale":29},{"sys":5217},{"type":12,"linkType":13,"id":14},{"sys":5219},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5221},{"url":408,"details":5222,"fileName":414,"contentType":415},{"size":410,"image":5223},{"width":412,"height":413},{"sys":5225,"fields":5228},{"id":5226,"createdAt":5227},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":5229,"slug":5230,"articleIntro":5229,"category":5231},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[5232],{"metadata":5233,"sys":5236,"fields":5243},{"tags":5234,"concepts":5235},[],[],{"space":5237,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5239,"publishedVersion":364,"revision":64,"contentType":5241,"locale":29},{"sys":5238},{"type":12,"linkType":13,"id":14},{"sys":5240},{"id":21,"type":12,"linkType":22},{"sys":5242},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5244,"metaTitle":374,"metaDescription":375,"mainTitle":5245,"subtitle":393,"heroImage":5260,"ctaButton":416,"ctaLink":417},[373],{"data":5246,"content":5247,"nodeType":76},{},[5248,5254],{"data":5249,"content":5250,"nodeType":386},{},[5251],{"data":5252,"marks":5253,"value":385,"nodeType":84},{},[],{"data":5255,"content":5256,"nodeType":89},{},[5257],{"data":5258,"marks":5259,"value":155,"nodeType":84},{},[],{"metadata":5261,"sys":5264,"fields":5269},{"tags":5262,"concepts":5263},[],[],{"space":5265,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5267,"publishedVersion":64,"revision":46,"locale":29},{"sys":5266},{"type":12,"linkType":13,"id":14},{"sys":5268},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5270},{"url":408,"details":5271,"fileName":414,"contentType":415},{"size":410,"image":5272},{"width":412,"height":413},{"sys":5274,"fields":5277},{"id":5275,"createdAt":5276},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":5278,"slug":5279,"articleIntro":5278,"category":5280},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[5281],{"metadata":5282,"sys":5285,"fields":5292},{"tags":5283,"concepts":5284},[],[],{"space":5286,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5288,"publishedVersion":364,"revision":64,"contentType":5290,"locale":29},{"sys":5287},{"type":12,"linkType":13,"id":14},{"sys":5289},{"id":21,"type":12,"linkType":22},{"sys":5291},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5293,"metaTitle":374,"metaDescription":375,"mainTitle":5294,"subtitle":393,"heroImage":5309,"ctaButton":416,"ctaLink":417},[373],{"data":5295,"content":5296,"nodeType":76},{},[5297,5303],{"data":5298,"content":5299,"nodeType":386},{},[5300],{"data":5301,"marks":5302,"value":385,"nodeType":84},{},[],{"data":5304,"content":5305,"nodeType":89},{},[5306],{"data":5307,"marks":5308,"value":155,"nodeType":84},{},[],{"metadata":5310,"sys":5313,"fields":5318},{"tags":5311,"concepts":5312},[],[],{"space":5314,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5316,"publishedVersion":64,"revision":46,"locale":29},{"sys":5315},{"type":12,"linkType":13,"id":14},{"sys":5317},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5319},{"url":408,"details":5320,"fileName":414,"contentType":415},{"size":410,"image":5321},{"width":412,"height":413},{"sys":5323,"fields":5326},{"id":5324,"createdAt":5325},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":5327,"slug":5328,"articleIntro":5327,"category":5329},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[5330],{"metadata":5331,"sys":5334,"fields":5341},{"tags":5332,"concepts":5333},[],[],{"space":5335,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5337,"publishedVersion":364,"revision":64,"contentType":5339,"locale":29},{"sys":5336},{"type":12,"linkType":13,"id":14},{"sys":5338},{"id":21,"type":12,"linkType":22},{"sys":5340},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5342,"metaTitle":374,"metaDescription":375,"mainTitle":5343,"subtitle":393,"heroImage":5358,"ctaButton":416,"ctaLink":417},[373],{"data":5344,"content":5345,"nodeType":76},{},[5346,5352],{"data":5347,"content":5348,"nodeType":386},{},[5349],{"data":5350,"marks":5351,"value":385,"nodeType":84},{},[],{"data":5353,"content":5354,"nodeType":89},{},[5355],{"data":5356,"marks":5357,"value":155,"nodeType":84},{},[],{"metadata":5359,"sys":5362,"fields":5367},{"tags":5360,"concepts":5361},[],[],{"space":5363,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5365,"publishedVersion":64,"revision":46,"locale":29},{"sys":5364},{"type":12,"linkType":13,"id":14},{"sys":5366},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5368},{"url":408,"details":5369,"fileName":414,"contentType":415},{"size":410,"image":5370},{"width":412,"height":413},{"sys":5372,"fields":5375},{"id":5373,"createdAt":5374},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":5376,"slug":5377,"articleIntro":5376,"category":5378},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[5379],{"metadata":5380,"sys":5383,"fields":5390},{"tags":5381,"concepts":5382},[],[],{"space":5384,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5386,"publishedVersion":364,"revision":64,"contentType":5388,"locale":29},{"sys":5385},{"type":12,"linkType":13,"id":14},{"sys":5387},{"id":21,"type":12,"linkType":22},{"sys":5389},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5391,"metaTitle":374,"metaDescription":375,"mainTitle":5392,"subtitle":393,"heroImage":5407,"ctaButton":416,"ctaLink":417},[373],{"data":5393,"content":5394,"nodeType":76},{},[5395,5401],{"data":5396,"content":5397,"nodeType":386},{},[5398],{"data":5399,"marks":5400,"value":385,"nodeType":84},{},[],{"data":5402,"content":5403,"nodeType":89},{},[5404],{"data":5405,"marks":5406,"value":155,"nodeType":84},{},[],{"metadata":5408,"sys":5411,"fields":5416},{"tags":5409,"concepts":5410},[],[],{"space":5412,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5414,"publishedVersion":64,"revision":46,"locale":29},{"sys":5413},{"type":12,"linkType":13,"id":14},{"sys":5415},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5417},{"url":408,"details":5418,"fileName":414,"contentType":415},{"size":410,"image":5419},{"width":412,"height":413},{"sys":5421,"fields":5424},{"id":5422,"createdAt":5423},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":5425,"slug":5426,"articleIntro":5425,"category":5427},"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",[5428],{"metadata":5429,"sys":5432,"fields":5439},{"tags":5430,"concepts":5431},[],[],{"space":5433,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5435,"publishedVersion":364,"revision":64,"contentType":5437,"locale":29},{"sys":5434},{"type":12,"linkType":13,"id":14},{"sys":5436},{"id":21,"type":12,"linkType":22},{"sys":5438},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5440,"metaTitle":374,"metaDescription":375,"mainTitle":5441,"subtitle":393,"heroImage":5456,"ctaButton":416,"ctaLink":417},[373],{"data":5442,"content":5443,"nodeType":76},{},[5444,5450],{"data":5445,"content":5446,"nodeType":386},{},[5447],{"data":5448,"marks":5449,"value":385,"nodeType":84},{},[],{"data":5451,"content":5452,"nodeType":89},{},[5453],{"data":5454,"marks":5455,"value":155,"nodeType":84},{},[],{"metadata":5457,"sys":5460,"fields":5465},{"tags":5458,"concepts":5459},[],[],{"space":5461,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5463,"publishedVersion":64,"revision":46,"locale":29},{"sys":5462},{"type":12,"linkType":13,"id":14},{"sys":5464},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5466},{"url":408,"details":5467,"fileName":414,"contentType":415},{"size":410,"image":5468},{"width":412,"height":413},{"sys":5470,"fields":5473},{"id":5471,"createdAt":5472},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":5474,"slug":5475,"articleIntro":5474,"category":5476},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[5477],{"metadata":5478,"sys":5481,"fields":5488},{"tags":5479,"concepts":5480},[],[],{"space":5482,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5484,"publishedVersion":364,"revision":64,"contentType":5486,"locale":29},{"sys":5483},{"type":12,"linkType":13,"id":14},{"sys":5485},{"id":21,"type":12,"linkType":22},{"sys":5487},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5489,"metaTitle":374,"metaDescription":375,"mainTitle":5490,"subtitle":393,"heroImage":5505,"ctaButton":416,"ctaLink":417},[373],{"data":5491,"content":5492,"nodeType":76},{},[5493,5499],{"data":5494,"content":5495,"nodeType":386},{},[5496],{"data":5497,"marks":5498,"value":385,"nodeType":84},{},[],{"data":5500,"content":5501,"nodeType":89},{},[5502],{"data":5503,"marks":5504,"value":155,"nodeType":84},{},[],{"metadata":5506,"sys":5509,"fields":5514},{"tags":5507,"concepts":5508},[],[],{"space":5510,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5512,"publishedVersion":64,"revision":46,"locale":29},{"sys":5511},{"type":12,"linkType":13,"id":14},{"sys":5513},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5515},{"url":408,"details":5516,"fileName":414,"contentType":415},{"size":410,"image":5517},{"width":412,"height":413},{"sys":5519,"fields":5522},{"id":5520,"createdAt":5521},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":5523,"slug":5524,"articleIntro":5523,"category":5525},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[5526],{"metadata":5527,"sys":5530,"fields":5537},{"tags":5528,"concepts":5529},[],[],{"space":5531,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5533,"publishedVersion":364,"revision":64,"contentType":5535,"locale":29},{"sys":5532},{"type":12,"linkType":13,"id":14},{"sys":5534},{"id":21,"type":12,"linkType":22},{"sys":5536},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5538,"metaTitle":374,"metaDescription":375,"mainTitle":5539,"subtitle":393,"heroImage":5554,"ctaButton":416,"ctaLink":417},[373],{"data":5540,"content":5541,"nodeType":76},{},[5542,5548],{"data":5543,"content":5544,"nodeType":386},{},[5545],{"data":5546,"marks":5547,"value":385,"nodeType":84},{},[],{"data":5549,"content":5550,"nodeType":89},{},[5551],{"data":5552,"marks":5553,"value":155,"nodeType":84},{},[],{"metadata":5555,"sys":5558,"fields":5563},{"tags":5556,"concepts":5557},[],[],{"space":5559,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5561,"publishedVersion":64,"revision":46,"locale":29},{"sys":5560},{"type":12,"linkType":13,"id":14},{"sys":5562},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5564},{"url":408,"details":5565,"fileName":414,"contentType":415},{"size":410,"image":5566},{"width":412,"height":413},{"sys":5568,"fields":5571},{"id":5569,"createdAt":5570},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":5572,"slug":5573,"articleIntro":5572,"category":5574},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[5575],{"metadata":5576,"sys":5579,"fields":5586},{"tags":5577,"concepts":5578},[],[],{"space":5580,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5582,"publishedVersion":364,"revision":64,"contentType":5584,"locale":29},{"sys":5581},{"type":12,"linkType":13,"id":14},{"sys":5583},{"id":21,"type":12,"linkType":22},{"sys":5585},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5587,"metaTitle":374,"metaDescription":375,"mainTitle":5588,"subtitle":393,"heroImage":5603,"ctaButton":416,"ctaLink":417},[373],{"data":5589,"content":5590,"nodeType":76},{},[5591,5597],{"data":5592,"content":5593,"nodeType":386},{},[5594],{"data":5595,"marks":5596,"value":385,"nodeType":84},{},[],{"data":5598,"content":5599,"nodeType":89},{},[5600],{"data":5601,"marks":5602,"value":155,"nodeType":84},{},[],{"metadata":5604,"sys":5607,"fields":5612},{"tags":5605,"concepts":5606},[],[],{"space":5608,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5610,"publishedVersion":64,"revision":46,"locale":29},{"sys":5609},{"type":12,"linkType":13,"id":14},{"sys":5611},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5613},{"url":408,"details":5614,"fileName":414,"contentType":415},{"size":410,"image":5615},{"width":412,"height":413},{"sys":5617,"fields":5620},{"id":5618,"createdAt":5619},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":5621,"slug":5622,"articleIntro":5621,"category":5623},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[5624],{"metadata":5625,"sys":5628,"fields":5635},{"tags":5626,"concepts":5627},[],[],{"space":5629,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5631,"publishedVersion":364,"revision":64,"contentType":5633,"locale":29},{"sys":5630},{"type":12,"linkType":13,"id":14},{"sys":5632},{"id":21,"type":12,"linkType":22},{"sys":5634},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5636,"metaTitle":374,"metaDescription":375,"mainTitle":5637,"subtitle":393,"heroImage":5652,"ctaButton":416,"ctaLink":417},[373],{"data":5638,"content":5639,"nodeType":76},{},[5640,5646],{"data":5641,"content":5642,"nodeType":386},{},[5643],{"data":5644,"marks":5645,"value":385,"nodeType":84},{},[],{"data":5647,"content":5648,"nodeType":89},{},[5649],{"data":5650,"marks":5651,"value":155,"nodeType":84},{},[],{"metadata":5653,"sys":5656,"fields":5661},{"tags":5654,"concepts":5655},[],[],{"space":5657,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5659,"publishedVersion":64,"revision":46,"locale":29},{"sys":5658},{"type":12,"linkType":13,"id":14},{"sys":5660},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5662},{"url":408,"details":5663,"fileName":414,"contentType":415},{"size":410,"image":5664},{"width":412,"height":413},{"sys":5666,"fields":5669},{"id":5667,"createdAt":5668},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":5670,"slug":5671,"articleIntro":5670,"category":5672},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[5673],{"metadata":5674,"sys":5677,"fields":5684},{"tags":5675,"concepts":5676},[],[],{"space":5678,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5680,"publishedVersion":364,"revision":64,"contentType":5682,"locale":29},{"sys":5679},{"type":12,"linkType":13,"id":14},{"sys":5681},{"id":21,"type":12,"linkType":22},{"sys":5683},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5685,"metaTitle":374,"metaDescription":375,"mainTitle":5686,"subtitle":393,"heroImage":5701,"ctaButton":416,"ctaLink":417},[373],{"data":5687,"content":5688,"nodeType":76},{},[5689,5695],{"data":5690,"content":5691,"nodeType":386},{},[5692],{"data":5693,"marks":5694,"value":385,"nodeType":84},{},[],{"data":5696,"content":5697,"nodeType":89},{},[5698],{"data":5699,"marks":5700,"value":155,"nodeType":84},{},[],{"metadata":5702,"sys":5705,"fields":5710},{"tags":5703,"concepts":5704},[],[],{"space":5706,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5708,"publishedVersion":64,"revision":46,"locale":29},{"sys":5707},{"type":12,"linkType":13,"id":14},{"sys":5709},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5711},{"url":408,"details":5712,"fileName":414,"contentType":415},{"size":410,"image":5713},{"width":412,"height":413},{"sys":5715,"fields":5718},{"id":5716,"createdAt":5717},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":5719,"slug":5720,"articleIntro":5719,"category":5721},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[5722],{"metadata":5723,"sys":5726,"fields":5733},{"tags":5724,"concepts":5725},[],[],{"space":5727,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5729,"publishedVersion":364,"revision":64,"contentType":5731,"locale":29},{"sys":5728},{"type":12,"linkType":13,"id":14},{"sys":5730},{"id":21,"type":12,"linkType":22},{"sys":5732},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5734,"metaTitle":374,"metaDescription":375,"mainTitle":5735,"subtitle":393,"heroImage":5750,"ctaButton":416,"ctaLink":417},[373],{"data":5736,"content":5737,"nodeType":76},{},[5738,5744],{"data":5739,"content":5740,"nodeType":386},{},[5741],{"data":5742,"marks":5743,"value":385,"nodeType":84},{},[],{"data":5745,"content":5746,"nodeType":89},{},[5747],{"data":5748,"marks":5749,"value":155,"nodeType":84},{},[],{"metadata":5751,"sys":5754,"fields":5759},{"tags":5752,"concepts":5753},[],[],{"space":5755,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5757,"publishedVersion":64,"revision":46,"locale":29},{"sys":5756},{"type":12,"linkType":13,"id":14},{"sys":5758},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5760},{"url":408,"details":5761,"fileName":414,"contentType":415},{"size":410,"image":5762},{"width":412,"height":413},{"sys":5764,"fields":5767},{"id":5765,"createdAt":5766},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":5768,"slug":5769,"articleIntro":-1,"category":5770},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[5771],{"metadata":5772,"sys":5775,"fields":5782},{"tags":5773,"concepts":5774},[],[],{"space":5776,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5778,"publishedVersion":364,"revision":64,"contentType":5780,"locale":29},{"sys":5777},{"type":12,"linkType":13,"id":14},{"sys":5779},{"id":21,"type":12,"linkType":22},{"sys":5781},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5783,"metaTitle":374,"metaDescription":375,"mainTitle":5784,"subtitle":393,"heroImage":5799,"ctaButton":416,"ctaLink":417},[373],{"data":5785,"content":5786,"nodeType":76},{},[5787,5793],{"data":5788,"content":5789,"nodeType":386},{},[5790],{"data":5791,"marks":5792,"value":385,"nodeType":84},{},[],{"data":5794,"content":5795,"nodeType":89},{},[5796],{"data":5797,"marks":5798,"value":155,"nodeType":84},{},[],{"metadata":5800,"sys":5803,"fields":5808},{"tags":5801,"concepts":5802},[],[],{"space":5804,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5806,"publishedVersion":64,"revision":46,"locale":29},{"sys":5805},{"type":12,"linkType":13,"id":14},{"sys":5807},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5809},{"url":408,"details":5810,"fileName":414,"contentType":415},{"size":410,"image":5811},{"width":412,"height":413},{"sys":5813,"fields":5816},{"id":5814,"createdAt":5815},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":5817,"slug":5818,"articleIntro":-1,"category":5819},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[5820],{"metadata":5821,"sys":5824,"fields":5831},{"tags":5822,"concepts":5823},[],[],{"space":5825,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5827,"publishedVersion":364,"revision":64,"contentType":5829,"locale":29},{"sys":5826},{"type":12,"linkType":13,"id":14},{"sys":5828},{"id":21,"type":12,"linkType":22},{"sys":5830},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5832,"metaTitle":374,"metaDescription":375,"mainTitle":5833,"subtitle":393,"heroImage":5848,"ctaButton":416,"ctaLink":417},[373],{"data":5834,"content":5835,"nodeType":76},{},[5836,5842],{"data":5837,"content":5838,"nodeType":386},{},[5839],{"data":5840,"marks":5841,"value":385,"nodeType":84},{},[],{"data":5843,"content":5844,"nodeType":89},{},[5845],{"data":5846,"marks":5847,"value":155,"nodeType":84},{},[],{"metadata":5849,"sys":5852,"fields":5857},{"tags":5850,"concepts":5851},[],[],{"space":5853,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5855,"publishedVersion":64,"revision":46,"locale":29},{"sys":5854},{"type":12,"linkType":13,"id":14},{"sys":5856},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5858},{"url":408,"details":5859,"fileName":414,"contentType":415},{"size":410,"image":5860},{"width":412,"height":413},{"sys":5862,"fields":5865},{"id":5863,"createdAt":5864},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":5866,"slug":5867,"articleIntro":5866,"category":5868},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[5869],{"metadata":5870,"sys":5873,"fields":5880},{"tags":5871,"concepts":5872},[],[],{"space":5874,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5876,"publishedVersion":364,"revision":64,"contentType":5878,"locale":29},{"sys":5875},{"type":12,"linkType":13,"id":14},{"sys":5877},{"id":21,"type":12,"linkType":22},{"sys":5879},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5881,"metaTitle":374,"metaDescription":375,"mainTitle":5882,"subtitle":393,"heroImage":5897,"ctaButton":416,"ctaLink":417},[373],{"data":5883,"content":5884,"nodeType":76},{},[5885,5891],{"data":5886,"content":5887,"nodeType":386},{},[5888],{"data":5889,"marks":5890,"value":385,"nodeType":84},{},[],{"data":5892,"content":5893,"nodeType":89},{},[5894],{"data":5895,"marks":5896,"value":155,"nodeType":84},{},[],{"metadata":5898,"sys":5901,"fields":5906},{"tags":5899,"concepts":5900},[],[],{"space":5902,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5904,"publishedVersion":64,"revision":46,"locale":29},{"sys":5903},{"type":12,"linkType":13,"id":14},{"sys":5905},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5907},{"url":408,"details":5908,"fileName":414,"contentType":415},{"size":410,"image":5909},{"width":412,"height":413},{"sys":5911,"fields":5914},{"id":5912,"createdAt":5913},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":5915,"slug":5916,"articleIntro":5915,"category":5917},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[5918],{"metadata":5919,"sys":5922,"fields":5929},{"tags":5920,"concepts":5921},[],[],{"space":5923,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5925,"publishedVersion":364,"revision":64,"contentType":5927,"locale":29},{"sys":5924},{"type":12,"linkType":13,"id":14},{"sys":5926},{"id":21,"type":12,"linkType":22},{"sys":5928},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5930,"metaTitle":374,"metaDescription":375,"mainTitle":5931,"subtitle":393,"heroImage":5946,"ctaButton":416,"ctaLink":417},[373],{"data":5932,"content":5933,"nodeType":76},{},[5934,5940],{"data":5935,"content":5936,"nodeType":386},{},[5937],{"data":5938,"marks":5939,"value":385,"nodeType":84},{},[],{"data":5941,"content":5942,"nodeType":89},{},[5943],{"data":5944,"marks":5945,"value":155,"nodeType":84},{},[],{"metadata":5947,"sys":5950,"fields":5955},{"tags":5948,"concepts":5949},[],[],{"space":5951,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":5953,"publishedVersion":64,"revision":46,"locale":29},{"sys":5952},{"type":12,"linkType":13,"id":14},{"sys":5954},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":5956},{"url":408,"details":5957,"fileName":414,"contentType":415},{"size":410,"image":5958},{"width":412,"height":413},{"sys":5960,"fields":5963},{"id":5961,"createdAt":5962},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":5964,"slug":5965,"articleIntro":5964,"category":5966},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[5967],{"metadata":5968,"sys":5971,"fields":5978},{"tags":5969,"concepts":5970},[],[],{"space":5972,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":5974,"publishedVersion":364,"revision":64,"contentType":5976,"locale":29},{"sys":5973},{"type":12,"linkType":13,"id":14},{"sys":5975},{"id":21,"type":12,"linkType":22},{"sys":5977},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":5979,"metaTitle":374,"metaDescription":375,"mainTitle":5980,"subtitle":393,"heroImage":5995,"ctaButton":416,"ctaLink":417},[373],{"data":5981,"content":5982,"nodeType":76},{},[5983,5989],{"data":5984,"content":5985,"nodeType":386},{},[5986],{"data":5987,"marks":5988,"value":385,"nodeType":84},{},[],{"data":5990,"content":5991,"nodeType":89},{},[5992],{"data":5993,"marks":5994,"value":155,"nodeType":84},{},[],{"metadata":5996,"sys":5999,"fields":6004},{"tags":5997,"concepts":5998},[],[],{"space":6000,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6002,"publishedVersion":64,"revision":46,"locale":29},{"sys":6001},{"type":12,"linkType":13,"id":14},{"sys":6003},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6005},{"url":408,"details":6006,"fileName":414,"contentType":415},{"size":410,"image":6007},{"width":412,"height":413},{"sys":6009,"fields":6012},{"id":6010,"createdAt":6011},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":6013,"slug":6014,"articleIntro":6013,"category":6015},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[6016],{"metadata":6017,"sys":6020,"fields":6027},{"tags":6018,"concepts":6019},[],[],{"space":6021,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6023,"publishedVersion":364,"revision":64,"contentType":6025,"locale":29},{"sys":6022},{"type":12,"linkType":13,"id":14},{"sys":6024},{"id":21,"type":12,"linkType":22},{"sys":6026},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6028,"metaTitle":374,"metaDescription":375,"mainTitle":6029,"subtitle":393,"heroImage":6044,"ctaButton":416,"ctaLink":417},[373],{"data":6030,"content":6031,"nodeType":76},{},[6032,6038],{"data":6033,"content":6034,"nodeType":386},{},[6035],{"data":6036,"marks":6037,"value":385,"nodeType":84},{},[],{"data":6039,"content":6040,"nodeType":89},{},[6041],{"data":6042,"marks":6043,"value":155,"nodeType":84},{},[],{"metadata":6045,"sys":6048,"fields":6053},{"tags":6046,"concepts":6047},[],[],{"space":6049,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6051,"publishedVersion":64,"revision":46,"locale":29},{"sys":6050},{"type":12,"linkType":13,"id":14},{"sys":6052},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6054},{"url":408,"details":6055,"fileName":414,"contentType":415},{"size":410,"image":6056},{"width":412,"height":413},{"sys":6058,"fields":6061},{"id":6059,"createdAt":6060},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":6062,"slug":6063,"articleIntro":-1,"category":6064},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[6065],{"metadata":6066,"sys":6069,"fields":6076},{"tags":6067,"concepts":6068},[],[],{"space":6070,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6072,"publishedVersion":364,"revision":64,"contentType":6074,"locale":29},{"sys":6071},{"type":12,"linkType":13,"id":14},{"sys":6073},{"id":21,"type":12,"linkType":22},{"sys":6075},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6077,"metaTitle":374,"metaDescription":375,"mainTitle":6078,"subtitle":393,"heroImage":6093,"ctaButton":416,"ctaLink":417},[373],{"data":6079,"content":6080,"nodeType":76},{},[6081,6087],{"data":6082,"content":6083,"nodeType":386},{},[6084],{"data":6085,"marks":6086,"value":385,"nodeType":84},{},[],{"data":6088,"content":6089,"nodeType":89},{},[6090],{"data":6091,"marks":6092,"value":155,"nodeType":84},{},[],{"metadata":6094,"sys":6097,"fields":6102},{"tags":6095,"concepts":6096},[],[],{"space":6098,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6100,"publishedVersion":64,"revision":46,"locale":29},{"sys":6099},{"type":12,"linkType":13,"id":14},{"sys":6101},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6103},{"url":408,"details":6104,"fileName":414,"contentType":415},{"size":410,"image":6105},{"width":412,"height":413},{"sys":6107,"fields":6110},{"id":6108,"createdAt":6109},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":6111,"slug":6112,"articleIntro":6111,"category":6113},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[6114],{"metadata":6115,"sys":6118,"fields":6125},{"tags":6116,"concepts":6117},[],[],{"space":6119,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6121,"publishedVersion":364,"revision":64,"contentType":6123,"locale":29},{"sys":6120},{"type":12,"linkType":13,"id":14},{"sys":6122},{"id":21,"type":12,"linkType":22},{"sys":6124},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6126,"metaTitle":374,"metaDescription":375,"mainTitle":6127,"subtitle":393,"heroImage":6142,"ctaButton":416,"ctaLink":417},[373],{"data":6128,"content":6129,"nodeType":76},{},[6130,6136],{"data":6131,"content":6132,"nodeType":386},{},[6133],{"data":6134,"marks":6135,"value":385,"nodeType":84},{},[],{"data":6137,"content":6138,"nodeType":89},{},[6139],{"data":6140,"marks":6141,"value":155,"nodeType":84},{},[],{"metadata":6143,"sys":6146,"fields":6151},{"tags":6144,"concepts":6145},[],[],{"space":6147,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6149,"publishedVersion":64,"revision":46,"locale":29},{"sys":6148},{"type":12,"linkType":13,"id":14},{"sys":6150},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6152},{"url":408,"details":6153,"fileName":414,"contentType":415},{"size":410,"image":6154},{"width":412,"height":413},{"sys":6156,"fields":6159},{"id":6157,"createdAt":6158},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":6160,"slug":6161,"articleIntro":6160,"category":6162},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[6163],{"metadata":6164,"sys":6167,"fields":6174},{"tags":6165,"concepts":6166},[],[],{"space":6168,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6170,"publishedVersion":364,"revision":64,"contentType":6172,"locale":29},{"sys":6169},{"type":12,"linkType":13,"id":14},{"sys":6171},{"id":21,"type":12,"linkType":22},{"sys":6173},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6175,"metaTitle":374,"metaDescription":375,"mainTitle":6176,"subtitle":393,"heroImage":6191,"ctaButton":416,"ctaLink":417},[373],{"data":6177,"content":6178,"nodeType":76},{},[6179,6185],{"data":6180,"content":6181,"nodeType":386},{},[6182],{"data":6183,"marks":6184,"value":385,"nodeType":84},{},[],{"data":6186,"content":6187,"nodeType":89},{},[6188],{"data":6189,"marks":6190,"value":155,"nodeType":84},{},[],{"metadata":6192,"sys":6195,"fields":6200},{"tags":6193,"concepts":6194},[],[],{"space":6196,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6198,"publishedVersion":64,"revision":46,"locale":29},{"sys":6197},{"type":12,"linkType":13,"id":14},{"sys":6199},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6201},{"url":408,"details":6202,"fileName":414,"contentType":415},{"size":410,"image":6203},{"width":412,"height":413},{"sys":6205,"fields":6208},{"id":6206,"createdAt":6207},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":6209,"slug":6210,"articleIntro":6209,"category":6211},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[6212],{"metadata":6213,"sys":6216,"fields":6223},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6219,"publishedVersion":364,"revision":64,"contentType":6221,"locale":29},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":21,"type":12,"linkType":22},{"sys":6222},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6224,"metaTitle":374,"metaDescription":375,"mainTitle":6225,"subtitle":393,"heroImage":6240,"ctaButton":416,"ctaLink":417},[373],{"data":6226,"content":6227,"nodeType":76},{},[6228,6234],{"data":6229,"content":6230,"nodeType":386},{},[6231],{"data":6232,"marks":6233,"value":385,"nodeType":84},{},[],{"data":6235,"content":6236,"nodeType":89},{},[6237],{"data":6238,"marks":6239,"value":155,"nodeType":84},{},[],{"metadata":6241,"sys":6244,"fields":6249},{"tags":6242,"concepts":6243},[],[],{"space":6245,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6247,"publishedVersion":64,"revision":46,"locale":29},{"sys":6246},{"type":12,"linkType":13,"id":14},{"sys":6248},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6250},{"url":408,"details":6251,"fileName":414,"contentType":415},{"size":410,"image":6252},{"width":412,"height":413},{"sys":6254,"fields":6257},{"id":6255,"createdAt":6256},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":6258,"slug":6259,"articleIntro":6258,"category":6260},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[6261],{"metadata":6262,"sys":6265,"fields":6272},{"tags":6263,"concepts":6264},[],[],{"space":6266,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6268,"publishedVersion":364,"revision":64,"contentType":6270,"locale":29},{"sys":6267},{"type":12,"linkType":13,"id":14},{"sys":6269},{"id":21,"type":12,"linkType":22},{"sys":6271},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6273,"metaTitle":374,"metaDescription":375,"mainTitle":6274,"subtitle":393,"heroImage":6289,"ctaButton":416,"ctaLink":417},[373],{"data":6275,"content":6276,"nodeType":76},{},[6277,6283],{"data":6278,"content":6279,"nodeType":386},{},[6280],{"data":6281,"marks":6282,"value":385,"nodeType":84},{},[],{"data":6284,"content":6285,"nodeType":89},{},[6286],{"data":6287,"marks":6288,"value":155,"nodeType":84},{},[],{"metadata":6290,"sys":6293,"fields":6298},{"tags":6291,"concepts":6292},[],[],{"space":6294,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6296,"publishedVersion":64,"revision":46,"locale":29},{"sys":6295},{"type":12,"linkType":13,"id":14},{"sys":6297},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6299},{"url":408,"details":6300,"fileName":414,"contentType":415},{"size":410,"image":6301},{"width":412,"height":413},{"sys":6303,"fields":6306},{"id":6304,"createdAt":6305},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":6307,"slug":6308,"articleIntro":6307,"category":6309},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[6310],{"metadata":6311,"sys":6314,"fields":6321},{"tags":6312,"concepts":6313},[],[],{"space":6315,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6317,"publishedVersion":364,"revision":64,"contentType":6319,"locale":29},{"sys":6316},{"type":12,"linkType":13,"id":14},{"sys":6318},{"id":21,"type":12,"linkType":22},{"sys":6320},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6322,"metaTitle":374,"metaDescription":375,"mainTitle":6323,"subtitle":393,"heroImage":6338,"ctaButton":416,"ctaLink":417},[373],{"data":6324,"content":6325,"nodeType":76},{},[6326,6332],{"data":6327,"content":6328,"nodeType":386},{},[6329],{"data":6330,"marks":6331,"value":385,"nodeType":84},{},[],{"data":6333,"content":6334,"nodeType":89},{},[6335],{"data":6336,"marks":6337,"value":155,"nodeType":84},{},[],{"metadata":6339,"sys":6342,"fields":6347},{"tags":6340,"concepts":6341},[],[],{"space":6343,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6345,"publishedVersion":64,"revision":46,"locale":29},{"sys":6344},{"type":12,"linkType":13,"id":14},{"sys":6346},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6348},{"url":408,"details":6349,"fileName":414,"contentType":415},{"size":410,"image":6350},{"width":412,"height":413},{"sys":6352,"fields":6355},{"id":6353,"createdAt":6354},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":6356,"slug":6357,"articleIntro":6356,"category":6358},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[6359],{"metadata":6360,"sys":6363,"fields":6370},{"tags":6361,"concepts":6362},[],[],{"space":6364,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6366,"publishedVersion":364,"revision":64,"contentType":6368,"locale":29},{"sys":6365},{"type":12,"linkType":13,"id":14},{"sys":6367},{"id":21,"type":12,"linkType":22},{"sys":6369},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6371,"metaTitle":374,"metaDescription":375,"mainTitle":6372,"subtitle":393,"heroImage":6387,"ctaButton":416,"ctaLink":417},[373],{"data":6373,"content":6374,"nodeType":76},{},[6375,6381],{"data":6376,"content":6377,"nodeType":386},{},[6378],{"data":6379,"marks":6380,"value":385,"nodeType":84},{},[],{"data":6382,"content":6383,"nodeType":89},{},[6384],{"data":6385,"marks":6386,"value":155,"nodeType":84},{},[],{"metadata":6388,"sys":6391,"fields":6396},{"tags":6389,"concepts":6390},[],[],{"space":6392,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6394,"publishedVersion":64,"revision":46,"locale":29},{"sys":6393},{"type":12,"linkType":13,"id":14},{"sys":6395},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6397},{"url":408,"details":6398,"fileName":414,"contentType":415},{"size":410,"image":6399},{"width":412,"height":413},{"sys":6401,"fields":6404},{"id":6402,"createdAt":6403},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":6405,"slug":6406,"articleIntro":6405,"category":6407},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[6408],{"metadata":6409,"sys":6412,"fields":6419},{"tags":6410,"concepts":6411},[],[],{"space":6413,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6415,"publishedVersion":364,"revision":64,"contentType":6417,"locale":29},{"sys":6414},{"type":12,"linkType":13,"id":14},{"sys":6416},{"id":21,"type":12,"linkType":22},{"sys":6418},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6420,"metaTitle":374,"metaDescription":375,"mainTitle":6421,"subtitle":393,"heroImage":6436,"ctaButton":416,"ctaLink":417},[373],{"data":6422,"content":6423,"nodeType":76},{},[6424,6430],{"data":6425,"content":6426,"nodeType":386},{},[6427],{"data":6428,"marks":6429,"value":385,"nodeType":84},{},[],{"data":6431,"content":6432,"nodeType":89},{},[6433],{"data":6434,"marks":6435,"value":155,"nodeType":84},{},[],{"metadata":6437,"sys":6440,"fields":6445},{"tags":6438,"concepts":6439},[],[],{"space":6441,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6443,"publishedVersion":64,"revision":46,"locale":29},{"sys":6442},{"type":12,"linkType":13,"id":14},{"sys":6444},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6446},{"url":408,"details":6447,"fileName":414,"contentType":415},{"size":410,"image":6448},{"width":412,"height":413},{"sys":6450,"fields":6453},{"id":6451,"createdAt":6452},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":6454,"slug":6455,"articleIntro":6454,"category":6456},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[6457],{"metadata":6458,"sys":6461,"fields":6468},{"tags":6459,"concepts":6460},[],[],{"space":6462,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6464,"publishedVersion":364,"revision":64,"contentType":6466,"locale":29},{"sys":6463},{"type":12,"linkType":13,"id":14},{"sys":6465},{"id":21,"type":12,"linkType":22},{"sys":6467},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6469,"metaTitle":374,"metaDescription":375,"mainTitle":6470,"subtitle":393,"heroImage":6485,"ctaButton":416,"ctaLink":417},[373],{"data":6471,"content":6472,"nodeType":76},{},[6473,6479],{"data":6474,"content":6475,"nodeType":386},{},[6476],{"data":6477,"marks":6478,"value":385,"nodeType":84},{},[],{"data":6480,"content":6481,"nodeType":89},{},[6482],{"data":6483,"marks":6484,"value":155,"nodeType":84},{},[],{"metadata":6486,"sys":6489,"fields":6494},{"tags":6487,"concepts":6488},[],[],{"space":6490,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6492,"publishedVersion":64,"revision":46,"locale":29},{"sys":6491},{"type":12,"linkType":13,"id":14},{"sys":6493},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6495},{"url":408,"details":6496,"fileName":414,"contentType":415},{"size":410,"image":6497},{"width":412,"height":413},{"sys":6499,"fields":6502},{"id":6500,"createdAt":6501},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":6503,"slug":6504,"articleIntro":-1,"category":6505},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[6506],{"metadata":6507,"sys":6510,"fields":6517},{"tags":6508,"concepts":6509},[],[],{"space":6511,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6513,"publishedVersion":364,"revision":64,"contentType":6515,"locale":29},{"sys":6512},{"type":12,"linkType":13,"id":14},{"sys":6514},{"id":21,"type":12,"linkType":22},{"sys":6516},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6518,"metaTitle":374,"metaDescription":375,"mainTitle":6519,"subtitle":393,"heroImage":6534,"ctaButton":416,"ctaLink":417},[373],{"data":6520,"content":6521,"nodeType":76},{},[6522,6528],{"data":6523,"content":6524,"nodeType":386},{},[6525],{"data":6526,"marks":6527,"value":385,"nodeType":84},{},[],{"data":6529,"content":6530,"nodeType":89},{},[6531],{"data":6532,"marks":6533,"value":155,"nodeType":84},{},[],{"metadata":6535,"sys":6538,"fields":6543},{"tags":6536,"concepts":6537},[],[],{"space":6539,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6541,"publishedVersion":64,"revision":46,"locale":29},{"sys":6540},{"type":12,"linkType":13,"id":14},{"sys":6542},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6544},{"url":408,"details":6545,"fileName":414,"contentType":415},{"size":410,"image":6546},{"width":412,"height":413},{"sys":6548,"fields":6551},{"id":6549,"createdAt":6550},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":6552,"slug":6553,"articleIntro":-1,"category":6554},"Compte 705 - Études","compte-705-etudes",[6555],{"metadata":6556,"sys":6559,"fields":6566},{"tags":6557,"concepts":6558},[],[],{"space":6560,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6562,"publishedVersion":364,"revision":64,"contentType":6564,"locale":29},{"sys":6561},{"type":12,"linkType":13,"id":14},{"sys":6563},{"id":21,"type":12,"linkType":22},{"sys":6565},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6567,"metaTitle":374,"metaDescription":375,"mainTitle":6568,"subtitle":393,"heroImage":6583,"ctaButton":416,"ctaLink":417},[373],{"data":6569,"content":6570,"nodeType":76},{},[6571,6577],{"data":6572,"content":6573,"nodeType":386},{},[6574],{"data":6575,"marks":6576,"value":385,"nodeType":84},{},[],{"data":6578,"content":6579,"nodeType":89},{},[6580],{"data":6581,"marks":6582,"value":155,"nodeType":84},{},[],{"metadata":6584,"sys":6587,"fields":6592},{"tags":6585,"concepts":6586},[],[],{"space":6588,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6590,"publishedVersion":64,"revision":46,"locale":29},{"sys":6589},{"type":12,"linkType":13,"id":14},{"sys":6591},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6593},{"url":408,"details":6594,"fileName":414,"contentType":415},{"size":410,"image":6595},{"width":412,"height":413},{"sys":6597,"fields":6600},{"id":6598,"createdAt":6599},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":6601,"slug":6602,"articleIntro":6601,"category":6603},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[6604],{"metadata":6605,"sys":6608,"fields":6615},{"tags":6606,"concepts":6607},[],[],{"space":6609,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6611,"publishedVersion":364,"revision":64,"contentType":6613,"locale":29},{"sys":6610},{"type":12,"linkType":13,"id":14},{"sys":6612},{"id":21,"type":12,"linkType":22},{"sys":6614},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6616,"metaTitle":374,"metaDescription":375,"mainTitle":6617,"subtitle":393,"heroImage":6632,"ctaButton":416,"ctaLink":417},[373],{"data":6618,"content":6619,"nodeType":76},{},[6620,6626],{"data":6621,"content":6622,"nodeType":386},{},[6623],{"data":6624,"marks":6625,"value":385,"nodeType":84},{},[],{"data":6627,"content":6628,"nodeType":89},{},[6629],{"data":6630,"marks":6631,"value":155,"nodeType":84},{},[],{"metadata":6633,"sys":6636,"fields":6641},{"tags":6634,"concepts":6635},[],[],{"space":6637,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6639,"publishedVersion":64,"revision":46,"locale":29},{"sys":6638},{"type":12,"linkType":13,"id":14},{"sys":6640},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6642},{"url":408,"details":6643,"fileName":414,"contentType":415},{"size":410,"image":6644},{"width":412,"height":413},{"sys":6646,"fields":6649},{"id":6647,"createdAt":6648},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":6650,"slug":6651,"articleIntro":6650,"category":6652},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[6653],{"metadata":6654,"sys":6657,"fields":6664},{"tags":6655,"concepts":6656},[],[],{"space":6658,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6660,"publishedVersion":364,"revision":64,"contentType":6662,"locale":29},{"sys":6659},{"type":12,"linkType":13,"id":14},{"sys":6661},{"id":21,"type":12,"linkType":22},{"sys":6663},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6665,"metaTitle":374,"metaDescription":375,"mainTitle":6666,"subtitle":393,"heroImage":6681,"ctaButton":416,"ctaLink":417},[373],{"data":6667,"content":6668,"nodeType":76},{},[6669,6675],{"data":6670,"content":6671,"nodeType":386},{},[6672],{"data":6673,"marks":6674,"value":385,"nodeType":84},{},[],{"data":6676,"content":6677,"nodeType":89},{},[6678],{"data":6679,"marks":6680,"value":155,"nodeType":84},{},[],{"metadata":6682,"sys":6685,"fields":6690},{"tags":6683,"concepts":6684},[],[],{"space":6686,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6688,"publishedVersion":64,"revision":46,"locale":29},{"sys":6687},{"type":12,"linkType":13,"id":14},{"sys":6689},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6691},{"url":408,"details":6692,"fileName":414,"contentType":415},{"size":410,"image":6693},{"width":412,"height":413},{"sys":6695,"fields":6698},{"id":6696,"createdAt":6697},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":6699,"slug":6700,"articleIntro":6699,"category":6701},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[6702],{"metadata":6703,"sys":6706,"fields":6713},{"tags":6704,"concepts":6705},[],[],{"space":6707,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6709,"publishedVersion":364,"revision":64,"contentType":6711,"locale":29},{"sys":6708},{"type":12,"linkType":13,"id":14},{"sys":6710},{"id":21,"type":12,"linkType":22},{"sys":6712},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6714,"metaTitle":374,"metaDescription":375,"mainTitle":6715,"subtitle":393,"heroImage":6730,"ctaButton":416,"ctaLink":417},[373],{"data":6716,"content":6717,"nodeType":76},{},[6718,6724],{"data":6719,"content":6720,"nodeType":386},{},[6721],{"data":6722,"marks":6723,"value":385,"nodeType":84},{},[],{"data":6725,"content":6726,"nodeType":89},{},[6727],{"data":6728,"marks":6729,"value":155,"nodeType":84},{},[],{"metadata":6731,"sys":6734,"fields":6739},{"tags":6732,"concepts":6733},[],[],{"space":6735,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6737,"publishedVersion":64,"revision":46,"locale":29},{"sys":6736},{"type":12,"linkType":13,"id":14},{"sys":6738},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6740},{"url":408,"details":6741,"fileName":414,"contentType":415},{"size":410,"image":6742},{"width":412,"height":413},{"sys":6744,"fields":6747},{"id":6745,"createdAt":6746},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":6748,"slug":6749,"articleIntro":6748,"category":6750},"2611 - Actions","compte-2611-actions",[6751],{"metadata":6752,"sys":6755,"fields":6762},{"tags":6753,"concepts":6754},[],[],{"space":6756,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6758,"publishedVersion":364,"revision":64,"contentType":6760,"locale":29},{"sys":6757},{"type":12,"linkType":13,"id":14},{"sys":6759},{"id":21,"type":12,"linkType":22},{"sys":6761},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6763,"metaTitle":374,"metaDescription":375,"mainTitle":6764,"subtitle":393,"heroImage":6779,"ctaButton":416,"ctaLink":417},[373],{"data":6765,"content":6766,"nodeType":76},{},[6767,6773],{"data":6768,"content":6769,"nodeType":386},{},[6770],{"data":6771,"marks":6772,"value":385,"nodeType":84},{},[],{"data":6774,"content":6775,"nodeType":89},{},[6776],{"data":6777,"marks":6778,"value":155,"nodeType":84},{},[],{"metadata":6780,"sys":6783,"fields":6788},{"tags":6781,"concepts":6782},[],[],{"space":6784,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6786,"publishedVersion":64,"revision":46,"locale":29},{"sys":6785},{"type":12,"linkType":13,"id":14},{"sys":6787},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6789},{"url":408,"details":6790,"fileName":414,"contentType":415},{"size":410,"image":6791},{"width":412,"height":413},{"sys":6793,"fields":6796},{"id":6794,"createdAt":6795},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":6797,"slug":6798,"articleIntro":6797,"category":6799},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[6800],{"metadata":6801,"sys":6804,"fields":6811},{"tags":6802,"concepts":6803},[],[],{"space":6805,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6807,"publishedVersion":364,"revision":64,"contentType":6809,"locale":29},{"sys":6806},{"type":12,"linkType":13,"id":14},{"sys":6808},{"id":21,"type":12,"linkType":22},{"sys":6810},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6812,"metaTitle":374,"metaDescription":375,"mainTitle":6813,"subtitle":393,"heroImage":6828,"ctaButton":416,"ctaLink":417},[373],{"data":6814,"content":6815,"nodeType":76},{},[6816,6822],{"data":6817,"content":6818,"nodeType":386},{},[6819],{"data":6820,"marks":6821,"value":385,"nodeType":84},{},[],{"data":6823,"content":6824,"nodeType":89},{},[6825],{"data":6826,"marks":6827,"value":155,"nodeType":84},{},[],{"metadata":6829,"sys":6832,"fields":6837},{"tags":6830,"concepts":6831},[],[],{"space":6833,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6835,"publishedVersion":64,"revision":46,"locale":29},{"sys":6834},{"type":12,"linkType":13,"id":14},{"sys":6836},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6838},{"url":408,"details":6839,"fileName":414,"contentType":415},{"size":410,"image":6840},{"width":412,"height":413},{"sys":6842,"fields":6845},{"id":6843,"createdAt":6844},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":6846,"slug":6847,"articleIntro":-1,"category":6848},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[6849],{"metadata":6850,"sys":6853,"fields":6860},{"tags":6851,"concepts":6852},[],[],{"space":6854,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6856,"publishedVersion":364,"revision":64,"contentType":6858,"locale":29},{"sys":6855},{"type":12,"linkType":13,"id":14},{"sys":6857},{"id":21,"type":12,"linkType":22},{"sys":6859},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6861,"metaTitle":374,"metaDescription":375,"mainTitle":6862,"subtitle":393,"heroImage":6877,"ctaButton":416,"ctaLink":417},[373],{"data":6863,"content":6864,"nodeType":76},{},[6865,6871],{"data":6866,"content":6867,"nodeType":386},{},[6868],{"data":6869,"marks":6870,"value":385,"nodeType":84},{},[],{"data":6872,"content":6873,"nodeType":89},{},[6874],{"data":6875,"marks":6876,"value":155,"nodeType":84},{},[],{"metadata":6878,"sys":6881,"fields":6886},{"tags":6879,"concepts":6880},[],[],{"space":6882,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6884,"publishedVersion":64,"revision":46,"locale":29},{"sys":6883},{"type":12,"linkType":13,"id":14},{"sys":6885},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6887},{"url":408,"details":6888,"fileName":414,"contentType":415},{"size":410,"image":6889},{"width":412,"height":413},{"sys":6891,"fields":6894},{"id":6892,"createdAt":6893},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":6895,"slug":6896,"articleIntro":6895,"category":6897},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[6898],{"metadata":6899,"sys":6902,"fields":6909},{"tags":6900,"concepts":6901},[],[],{"space":6903,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6905,"publishedVersion":364,"revision":64,"contentType":6907,"locale":29},{"sys":6904},{"type":12,"linkType":13,"id":14},{"sys":6906},{"id":21,"type":12,"linkType":22},{"sys":6908},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6910,"metaTitle":374,"metaDescription":375,"mainTitle":6911,"subtitle":393,"heroImage":6926,"ctaButton":416,"ctaLink":417},[373],{"data":6912,"content":6913,"nodeType":76},{},[6914,6920],{"data":6915,"content":6916,"nodeType":386},{},[6917],{"data":6918,"marks":6919,"value":385,"nodeType":84},{},[],{"data":6921,"content":6922,"nodeType":89},{},[6923],{"data":6924,"marks":6925,"value":155,"nodeType":84},{},[],{"metadata":6927,"sys":6930,"fields":6935},{"tags":6928,"concepts":6929},[],[],{"space":6931,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6933,"publishedVersion":64,"revision":46,"locale":29},{"sys":6932},{"type":12,"linkType":13,"id":14},{"sys":6934},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6936},{"url":408,"details":6937,"fileName":414,"contentType":415},{"size":410,"image":6938},{"width":412,"height":413},{"sys":6940,"fields":6943},{"id":6941,"createdAt":6942},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":6944,"slug":6945,"articleIntro":-1,"category":6946},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[6947],{"metadata":6948,"sys":6951,"fields":6958},{"tags":6949,"concepts":6950},[],[],{"space":6952,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":6954,"publishedVersion":364,"revision":64,"contentType":6956,"locale":29},{"sys":6953},{"type":12,"linkType":13,"id":14},{"sys":6955},{"id":21,"type":12,"linkType":22},{"sys":6957},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":6959,"metaTitle":374,"metaDescription":375,"mainTitle":6960,"subtitle":393,"heroImage":6975,"ctaButton":416,"ctaLink":417},[373],{"data":6961,"content":6962,"nodeType":76},{},[6963,6969],{"data":6964,"content":6965,"nodeType":386},{},[6966],{"data":6967,"marks":6968,"value":385,"nodeType":84},{},[],{"data":6970,"content":6971,"nodeType":89},{},[6972],{"data":6973,"marks":6974,"value":155,"nodeType":84},{},[],{"metadata":6976,"sys":6979,"fields":6984},{"tags":6977,"concepts":6978},[],[],{"space":6980,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":6982,"publishedVersion":64,"revision":46,"locale":29},{"sys":6981},{"type":12,"linkType":13,"id":14},{"sys":6983},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":6985},{"url":408,"details":6986,"fileName":414,"contentType":415},{"size":410,"image":6987},{"width":412,"height":413},{"sys":6989,"fields":6992},{"id":6990,"createdAt":6991},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":6993,"slug":6994,"articleIntro":6993,"category":6995},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[6996],{"metadata":6997,"sys":7000,"fields":7007},{"tags":6998,"concepts":6999},[],[],{"space":7001,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7003,"publishedVersion":364,"revision":64,"contentType":7005,"locale":29},{"sys":7002},{"type":12,"linkType":13,"id":14},{"sys":7004},{"id":21,"type":12,"linkType":22},{"sys":7006},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7008,"metaTitle":374,"metaDescription":375,"mainTitle":7009,"subtitle":393,"heroImage":7024,"ctaButton":416,"ctaLink":417},[373],{"data":7010,"content":7011,"nodeType":76},{},[7012,7018],{"data":7013,"content":7014,"nodeType":386},{},[7015],{"data":7016,"marks":7017,"value":385,"nodeType":84},{},[],{"data":7019,"content":7020,"nodeType":89},{},[7021],{"data":7022,"marks":7023,"value":155,"nodeType":84},{},[],{"metadata":7025,"sys":7028,"fields":7033},{"tags":7026,"concepts":7027},[],[],{"space":7029,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7031,"publishedVersion":64,"revision":46,"locale":29},{"sys":7030},{"type":12,"linkType":13,"id":14},{"sys":7032},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7034},{"url":408,"details":7035,"fileName":414,"contentType":415},{"size":410,"image":7036},{"width":412,"height":413},{"sys":7038,"fields":7041},{"id":7039,"createdAt":7040},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":7042,"slug":7043,"articleIntro":7042,"category":7044},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[7045],{"metadata":7046,"sys":7049,"fields":7056},{"tags":7047,"concepts":7048},[],[],{"space":7050,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7052,"publishedVersion":364,"revision":64,"contentType":7054,"locale":29},{"sys":7051},{"type":12,"linkType":13,"id":14},{"sys":7053},{"id":21,"type":12,"linkType":22},{"sys":7055},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7057,"metaTitle":374,"metaDescription":375,"mainTitle":7058,"subtitle":393,"heroImage":7073,"ctaButton":416,"ctaLink":417},[373],{"data":7059,"content":7060,"nodeType":76},{},[7061,7067],{"data":7062,"content":7063,"nodeType":386},{},[7064],{"data":7065,"marks":7066,"value":385,"nodeType":84},{},[],{"data":7068,"content":7069,"nodeType":89},{},[7070],{"data":7071,"marks":7072,"value":155,"nodeType":84},{},[],{"metadata":7074,"sys":7077,"fields":7082},{"tags":7075,"concepts":7076},[],[],{"space":7078,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7080,"publishedVersion":64,"revision":46,"locale":29},{"sys":7079},{"type":12,"linkType":13,"id":14},{"sys":7081},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7083},{"url":408,"details":7084,"fileName":414,"contentType":415},{"size":410,"image":7085},{"width":412,"height":413},{"sys":7087,"fields":7090},{"id":7088,"createdAt":7089},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":7091,"slug":7092,"articleIntro":7091,"category":7093},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[7094],{"metadata":7095,"sys":7098,"fields":7105},{"tags":7096,"concepts":7097},[],[],{"space":7099,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7101,"publishedVersion":364,"revision":64,"contentType":7103,"locale":29},{"sys":7100},{"type":12,"linkType":13,"id":14},{"sys":7102},{"id":21,"type":12,"linkType":22},{"sys":7104},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7106,"metaTitle":374,"metaDescription":375,"mainTitle":7107,"subtitle":393,"heroImage":7122,"ctaButton":416,"ctaLink":417},[373],{"data":7108,"content":7109,"nodeType":76},{},[7110,7116],{"data":7111,"content":7112,"nodeType":386},{},[7113],{"data":7114,"marks":7115,"value":385,"nodeType":84},{},[],{"data":7117,"content":7118,"nodeType":89},{},[7119],{"data":7120,"marks":7121,"value":155,"nodeType":84},{},[],{"metadata":7123,"sys":7126,"fields":7131},{"tags":7124,"concepts":7125},[],[],{"space":7127,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7129,"publishedVersion":64,"revision":46,"locale":29},{"sys":7128},{"type":12,"linkType":13,"id":14},{"sys":7130},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7132},{"url":408,"details":7133,"fileName":414,"contentType":415},{"size":410,"image":7134},{"width":412,"height":413},{"sys":7136,"fields":7139},{"id":7137,"createdAt":7138},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":7140,"slug":7141,"articleIntro":-1,"category":7142},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[7143],{"metadata":7144,"sys":7147,"fields":7154},{"tags":7145,"concepts":7146},[],[],{"space":7148,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7150,"publishedVersion":364,"revision":64,"contentType":7152,"locale":29},{"sys":7149},{"type":12,"linkType":13,"id":14},{"sys":7151},{"id":21,"type":12,"linkType":22},{"sys":7153},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7155,"metaTitle":374,"metaDescription":375,"mainTitle":7156,"subtitle":393,"heroImage":7171,"ctaButton":416,"ctaLink":417},[373],{"data":7157,"content":7158,"nodeType":76},{},[7159,7165],{"data":7160,"content":7161,"nodeType":386},{},[7162],{"data":7163,"marks":7164,"value":385,"nodeType":84},{},[],{"data":7166,"content":7167,"nodeType":89},{},[7168],{"data":7169,"marks":7170,"value":155,"nodeType":84},{},[],{"metadata":7172,"sys":7175,"fields":7180},{"tags":7173,"concepts":7174},[],[],{"space":7176,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7178,"publishedVersion":64,"revision":46,"locale":29},{"sys":7177},{"type":12,"linkType":13,"id":14},{"sys":7179},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7181},{"url":408,"details":7182,"fileName":414,"contentType":415},{"size":410,"image":7183},{"width":412,"height":413},{"sys":7185,"fields":7188},{"id":7186,"createdAt":7187},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":7189,"slug":7190,"articleIntro":7189,"category":7191},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[7192],{"metadata":7193,"sys":7196,"fields":7203},{"tags":7194,"concepts":7195},[],[],{"space":7197,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7199,"publishedVersion":364,"revision":64,"contentType":7201,"locale":29},{"sys":7198},{"type":12,"linkType":13,"id":14},{"sys":7200},{"id":21,"type":12,"linkType":22},{"sys":7202},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7204,"metaTitle":374,"metaDescription":375,"mainTitle":7205,"subtitle":393,"heroImage":7220,"ctaButton":416,"ctaLink":417},[373],{"data":7206,"content":7207,"nodeType":76},{},[7208,7214],{"data":7209,"content":7210,"nodeType":386},{},[7211],{"data":7212,"marks":7213,"value":385,"nodeType":84},{},[],{"data":7215,"content":7216,"nodeType":89},{},[7217],{"data":7218,"marks":7219,"value":155,"nodeType":84},{},[],{"metadata":7221,"sys":7224,"fields":7229},{"tags":7222,"concepts":7223},[],[],{"space":7225,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7227,"publishedVersion":64,"revision":46,"locale":29},{"sys":7226},{"type":12,"linkType":13,"id":14},{"sys":7228},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7230},{"url":408,"details":7231,"fileName":414,"contentType":415},{"size":410,"image":7232},{"width":412,"height":413},{"sys":7234,"fields":7237},{"id":7235,"createdAt":7236},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":7238,"slug":7239,"articleIntro":-1,"category":7240},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[7241],{"metadata":7242,"sys":7245,"fields":7252},{"tags":7243,"concepts":7244},[],[],{"space":7246,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7248,"publishedVersion":364,"revision":64,"contentType":7250,"locale":29},{"sys":7247},{"type":12,"linkType":13,"id":14},{"sys":7249},{"id":21,"type":12,"linkType":22},{"sys":7251},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7253,"metaTitle":374,"metaDescription":375,"mainTitle":7254,"subtitle":393,"heroImage":7269,"ctaButton":416,"ctaLink":417},[373],{"data":7255,"content":7256,"nodeType":76},{},[7257,7263],{"data":7258,"content":7259,"nodeType":386},{},[7260],{"data":7261,"marks":7262,"value":385,"nodeType":84},{},[],{"data":7264,"content":7265,"nodeType":89},{},[7266],{"data":7267,"marks":7268,"value":155,"nodeType":84},{},[],{"metadata":7270,"sys":7273,"fields":7278},{"tags":7271,"concepts":7272},[],[],{"space":7274,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7276,"publishedVersion":64,"revision":46,"locale":29},{"sys":7275},{"type":12,"linkType":13,"id":14},{"sys":7277},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7279},{"url":408,"details":7280,"fileName":414,"contentType":415},{"size":410,"image":7281},{"width":412,"height":413},{"sys":7283,"fields":7286},{"id":7284,"createdAt":7285},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":7287,"slug":7288,"articleIntro":7287,"category":7289},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[7290],{"metadata":7291,"sys":7294,"fields":7301},{"tags":7292,"concepts":7293},[],[],{"space":7295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7297,"publishedVersion":364,"revision":64,"contentType":7299,"locale":29},{"sys":7296},{"type":12,"linkType":13,"id":14},{"sys":7298},{"id":21,"type":12,"linkType":22},{"sys":7300},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7302,"metaTitle":374,"metaDescription":375,"mainTitle":7303,"subtitle":393,"heroImage":7318,"ctaButton":416,"ctaLink":417},[373],{"data":7304,"content":7305,"nodeType":76},{},[7306,7312],{"data":7307,"content":7308,"nodeType":386},{},[7309],{"data":7310,"marks":7311,"value":385,"nodeType":84},{},[],{"data":7313,"content":7314,"nodeType":89},{},[7315],{"data":7316,"marks":7317,"value":155,"nodeType":84},{},[],{"metadata":7319,"sys":7322,"fields":7327},{"tags":7320,"concepts":7321},[],[],{"space":7323,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7325,"publishedVersion":64,"revision":46,"locale":29},{"sys":7324},{"type":12,"linkType":13,"id":14},{"sys":7326},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7328},{"url":408,"details":7329,"fileName":414,"contentType":415},{"size":410,"image":7330},{"width":412,"height":413},{"sys":7332,"fields":7335},{"id":7333,"createdAt":7334},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":7336,"slug":7337,"articleIntro":-1,"category":7338},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[7339],{"metadata":7340,"sys":7343,"fields":7350},{"tags":7341,"concepts":7342},[],[],{"space":7344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7346,"publishedVersion":364,"revision":64,"contentType":7348,"locale":29},{"sys":7345},{"type":12,"linkType":13,"id":14},{"sys":7347},{"id":21,"type":12,"linkType":22},{"sys":7349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7351,"metaTitle":374,"metaDescription":375,"mainTitle":7352,"subtitle":393,"heroImage":7367,"ctaButton":416,"ctaLink":417},[373],{"data":7353,"content":7354,"nodeType":76},{},[7355,7361],{"data":7356,"content":7357,"nodeType":386},{},[7358],{"data":7359,"marks":7360,"value":385,"nodeType":84},{},[],{"data":7362,"content":7363,"nodeType":89},{},[7364],{"data":7365,"marks":7366,"value":155,"nodeType":84},{},[],{"metadata":7368,"sys":7371,"fields":7376},{"tags":7369,"concepts":7370},[],[],{"space":7372,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7374,"publishedVersion":64,"revision":46,"locale":29},{"sys":7373},{"type":12,"linkType":13,"id":14},{"sys":7375},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7377},{"url":408,"details":7378,"fileName":414,"contentType":415},{"size":410,"image":7379},{"width":412,"height":413},{"sys":7381,"fields":7384},{"id":7382,"createdAt":7383},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":7385,"slug":7386,"articleIntro":-1,"category":7387},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[7388],{"metadata":7389,"sys":7392,"fields":7399},{"tags":7390,"concepts":7391},[],[],{"space":7393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7395,"publishedVersion":364,"revision":64,"contentType":7397,"locale":29},{"sys":7394},{"type":12,"linkType":13,"id":14},{"sys":7396},{"id":21,"type":12,"linkType":22},{"sys":7398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7400,"metaTitle":374,"metaDescription":375,"mainTitle":7401,"subtitle":393,"heroImage":7416,"ctaButton":416,"ctaLink":417},[373],{"data":7402,"content":7403,"nodeType":76},{},[7404,7410],{"data":7405,"content":7406,"nodeType":386},{},[7407],{"data":7408,"marks":7409,"value":385,"nodeType":84},{},[],{"data":7411,"content":7412,"nodeType":89},{},[7413],{"data":7414,"marks":7415,"value":155,"nodeType":84},{},[],{"metadata":7417,"sys":7420,"fields":7425},{"tags":7418,"concepts":7419},[],[],{"space":7421,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7423,"publishedVersion":64,"revision":46,"locale":29},{"sys":7422},{"type":12,"linkType":13,"id":14},{"sys":7424},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7426},{"url":408,"details":7427,"fileName":414,"contentType":415},{"size":410,"image":7428},{"width":412,"height":413},{"sys":7430,"fields":7433},{"id":7431,"createdAt":7432},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":7434,"slug":7435,"articleIntro":7434,"category":7436},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[7437],{"metadata":7438,"sys":7441,"fields":7448},{"tags":7439,"concepts":7440},[],[],{"space":7442,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7444,"publishedVersion":364,"revision":64,"contentType":7446,"locale":29},{"sys":7443},{"type":12,"linkType":13,"id":14},{"sys":7445},{"id":21,"type":12,"linkType":22},{"sys":7447},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7449,"metaTitle":374,"metaDescription":375,"mainTitle":7450,"subtitle":393,"heroImage":7465,"ctaButton":416,"ctaLink":417},[373],{"data":7451,"content":7452,"nodeType":76},{},[7453,7459],{"data":7454,"content":7455,"nodeType":386},{},[7456],{"data":7457,"marks":7458,"value":385,"nodeType":84},{},[],{"data":7460,"content":7461,"nodeType":89},{},[7462],{"data":7463,"marks":7464,"value":155,"nodeType":84},{},[],{"metadata":7466,"sys":7469,"fields":7474},{"tags":7467,"concepts":7468},[],[],{"space":7470,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7472,"publishedVersion":64,"revision":46,"locale":29},{"sys":7471},{"type":12,"linkType":13,"id":14},{"sys":7473},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7475},{"url":408,"details":7476,"fileName":414,"contentType":415},{"size":410,"image":7477},{"width":412,"height":413},{"sys":7479,"fields":7482},{"id":7480,"createdAt":7481},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":7483,"slug":7484,"articleIntro":7483,"category":7485},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[7486],{"metadata":7487,"sys":7490,"fields":7497},{"tags":7488,"concepts":7489},[],[],{"space":7491,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7493,"publishedVersion":364,"revision":64,"contentType":7495,"locale":29},{"sys":7492},{"type":12,"linkType":13,"id":14},{"sys":7494},{"id":21,"type":12,"linkType":22},{"sys":7496},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7498,"metaTitle":374,"metaDescription":375,"mainTitle":7499,"subtitle":393,"heroImage":7514,"ctaButton":416,"ctaLink":417},[373],{"data":7500,"content":7501,"nodeType":76},{},[7502,7508],{"data":7503,"content":7504,"nodeType":386},{},[7505],{"data":7506,"marks":7507,"value":385,"nodeType":84},{},[],{"data":7509,"content":7510,"nodeType":89},{},[7511],{"data":7512,"marks":7513,"value":155,"nodeType":84},{},[],{"metadata":7515,"sys":7518,"fields":7523},{"tags":7516,"concepts":7517},[],[],{"space":7519,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7521,"publishedVersion":64,"revision":46,"locale":29},{"sys":7520},{"type":12,"linkType":13,"id":14},{"sys":7522},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7524},{"url":408,"details":7525,"fileName":414,"contentType":415},{"size":410,"image":7526},{"width":412,"height":413},{"sys":7528,"fields":7531},{"id":7529,"createdAt":7530},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":7532,"slug":7533,"articleIntro":7532,"category":7534},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[7535],{"metadata":7536,"sys":7539,"fields":7546},{"tags":7537,"concepts":7538},[],[],{"space":7540,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7542,"publishedVersion":364,"revision":64,"contentType":7544,"locale":29},{"sys":7541},{"type":12,"linkType":13,"id":14},{"sys":7543},{"id":21,"type":12,"linkType":22},{"sys":7545},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7547,"metaTitle":374,"metaDescription":375,"mainTitle":7548,"subtitle":393,"heroImage":7563,"ctaButton":416,"ctaLink":417},[373],{"data":7549,"content":7550,"nodeType":76},{},[7551,7557],{"data":7552,"content":7553,"nodeType":386},{},[7554],{"data":7555,"marks":7556,"value":385,"nodeType":84},{},[],{"data":7558,"content":7559,"nodeType":89},{},[7560],{"data":7561,"marks":7562,"value":155,"nodeType":84},{},[],{"metadata":7564,"sys":7567,"fields":7572},{"tags":7565,"concepts":7566},[],[],{"space":7568,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7570,"publishedVersion":64,"revision":46,"locale":29},{"sys":7569},{"type":12,"linkType":13,"id":14},{"sys":7571},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7573},{"url":408,"details":7574,"fileName":414,"contentType":415},{"size":410,"image":7575},{"width":412,"height":413},{"sys":7577,"fields":7580},{"id":7578,"createdAt":7579},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":7581,"slug":7582,"articleIntro":7581,"category":7583},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[7584],{"metadata":7585,"sys":7588,"fields":7595},{"tags":7586,"concepts":7587},[],[],{"space":7589,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7591,"publishedVersion":364,"revision":64,"contentType":7593,"locale":29},{"sys":7590},{"type":12,"linkType":13,"id":14},{"sys":7592},{"id":21,"type":12,"linkType":22},{"sys":7594},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7596,"metaTitle":374,"metaDescription":375,"mainTitle":7597,"subtitle":393,"heroImage":7612,"ctaButton":416,"ctaLink":417},[373],{"data":7598,"content":7599,"nodeType":76},{},[7600,7606],{"data":7601,"content":7602,"nodeType":386},{},[7603],{"data":7604,"marks":7605,"value":385,"nodeType":84},{},[],{"data":7607,"content":7608,"nodeType":89},{},[7609],{"data":7610,"marks":7611,"value":155,"nodeType":84},{},[],{"metadata":7613,"sys":7616,"fields":7621},{"tags":7614,"concepts":7615},[],[],{"space":7617,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7619,"publishedVersion":64,"revision":46,"locale":29},{"sys":7618},{"type":12,"linkType":13,"id":14},{"sys":7620},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7622},{"url":408,"details":7623,"fileName":414,"contentType":415},{"size":410,"image":7624},{"width":412,"height":413},{"sys":7626,"fields":7629},{"id":7627,"createdAt":7628},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":7630,"slug":7631,"articleIntro":-1,"category":7632},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[7633],{"metadata":7634,"sys":7637,"fields":7644},{"tags":7635,"concepts":7636},[],[],{"space":7638,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7640,"publishedVersion":364,"revision":64,"contentType":7642,"locale":29},{"sys":7639},{"type":12,"linkType":13,"id":14},{"sys":7641},{"id":21,"type":12,"linkType":22},{"sys":7643},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7645,"metaTitle":374,"metaDescription":375,"mainTitle":7646,"subtitle":393,"heroImage":7661,"ctaButton":416,"ctaLink":417},[373],{"data":7647,"content":7648,"nodeType":76},{},[7649,7655],{"data":7650,"content":7651,"nodeType":386},{},[7652],{"data":7653,"marks":7654,"value":385,"nodeType":84},{},[],{"data":7656,"content":7657,"nodeType":89},{},[7658],{"data":7659,"marks":7660,"value":155,"nodeType":84},{},[],{"metadata":7662,"sys":7665,"fields":7670},{"tags":7663,"concepts":7664},[],[],{"space":7666,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7668,"publishedVersion":64,"revision":46,"locale":29},{"sys":7667},{"type":12,"linkType":13,"id":14},{"sys":7669},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7671},{"url":408,"details":7672,"fileName":414,"contentType":415},{"size":410,"image":7673},{"width":412,"height":413},{"sys":7675,"fields":7678},{"id":7676,"createdAt":7677},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":7679,"slug":7680,"articleIntro":-1,"category":7681},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[7682],{"metadata":7683,"sys":7686,"fields":7693},{"tags":7684,"concepts":7685},[],[],{"space":7687,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7689,"publishedVersion":364,"revision":64,"contentType":7691,"locale":29},{"sys":7688},{"type":12,"linkType":13,"id":14},{"sys":7690},{"id":21,"type":12,"linkType":22},{"sys":7692},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7694,"metaTitle":374,"metaDescription":375,"mainTitle":7695,"subtitle":393,"heroImage":7710,"ctaButton":416,"ctaLink":417},[373],{"data":7696,"content":7697,"nodeType":76},{},[7698,7704],{"data":7699,"content":7700,"nodeType":386},{},[7701],{"data":7702,"marks":7703,"value":385,"nodeType":84},{},[],{"data":7705,"content":7706,"nodeType":89},{},[7707],{"data":7708,"marks":7709,"value":155,"nodeType":84},{},[],{"metadata":7711,"sys":7714,"fields":7719},{"tags":7712,"concepts":7713},[],[],{"space":7715,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7717,"publishedVersion":64,"revision":46,"locale":29},{"sys":7716},{"type":12,"linkType":13,"id":14},{"sys":7718},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7720},{"url":408,"details":7721,"fileName":414,"contentType":415},{"size":410,"image":7722},{"width":412,"height":413},{"sys":7724,"fields":7727},{"id":7725,"createdAt":7726},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":7728,"slug":7729,"articleIntro":7728,"category":7730},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[7731],{"metadata":7732,"sys":7735,"fields":7742},{"tags":7733,"concepts":7734},[],[],{"space":7736,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7738,"publishedVersion":364,"revision":64,"contentType":7740,"locale":29},{"sys":7737},{"type":12,"linkType":13,"id":14},{"sys":7739},{"id":21,"type":12,"linkType":22},{"sys":7741},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7743,"metaTitle":374,"metaDescription":375,"mainTitle":7744,"subtitle":393,"heroImage":7759,"ctaButton":416,"ctaLink":417},[373],{"data":7745,"content":7746,"nodeType":76},{},[7747,7753],{"data":7748,"content":7749,"nodeType":386},{},[7750],{"data":7751,"marks":7752,"value":385,"nodeType":84},{},[],{"data":7754,"content":7755,"nodeType":89},{},[7756],{"data":7757,"marks":7758,"value":155,"nodeType":84},{},[],{"metadata":7760,"sys":7763,"fields":7768},{"tags":7761,"concepts":7762},[],[],{"space":7764,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7766,"publishedVersion":64,"revision":46,"locale":29},{"sys":7765},{"type":12,"linkType":13,"id":14},{"sys":7767},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7769},{"url":408,"details":7770,"fileName":414,"contentType":415},{"size":410,"image":7771},{"width":412,"height":413},{"sys":7773,"fields":7776},{"id":7774,"createdAt":7775},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":7777,"slug":7778,"articleIntro":-1,"category":7779},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[7780],{"metadata":7781,"sys":7784,"fields":7791},{"tags":7782,"concepts":7783},[],[],{"space":7785,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7787,"publishedVersion":364,"revision":64,"contentType":7789,"locale":29},{"sys":7786},{"type":12,"linkType":13,"id":14},{"sys":7788},{"id":21,"type":12,"linkType":22},{"sys":7790},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7792,"metaTitle":374,"metaDescription":375,"mainTitle":7793,"subtitle":393,"heroImage":7808,"ctaButton":416,"ctaLink":417},[373],{"data":7794,"content":7795,"nodeType":76},{},[7796,7802],{"data":7797,"content":7798,"nodeType":386},{},[7799],{"data":7800,"marks":7801,"value":385,"nodeType":84},{},[],{"data":7803,"content":7804,"nodeType":89},{},[7805],{"data":7806,"marks":7807,"value":155,"nodeType":84},{},[],{"metadata":7809,"sys":7812,"fields":7817},{"tags":7810,"concepts":7811},[],[],{"space":7813,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7815,"publishedVersion":64,"revision":46,"locale":29},{"sys":7814},{"type":12,"linkType":13,"id":14},{"sys":7816},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7818},{"url":408,"details":7819,"fileName":414,"contentType":415},{"size":410,"image":7820},{"width":412,"height":413},{"sys":7822,"fields":7825},{"id":7823,"createdAt":7824},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":7826,"slug":7827,"articleIntro":-1,"category":7828},"Compte 66 - Charges financières","compte-66-charges-financieres",[7829],{"metadata":7830,"sys":7833,"fields":7840},{"tags":7831,"concepts":7832},[],[],{"space":7834,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7836,"publishedVersion":364,"revision":64,"contentType":7838,"locale":29},{"sys":7835},{"type":12,"linkType":13,"id":14},{"sys":7837},{"id":21,"type":12,"linkType":22},{"sys":7839},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7841,"metaTitle":374,"metaDescription":375,"mainTitle":7842,"subtitle":393,"heroImage":7857,"ctaButton":416,"ctaLink":417},[373],{"data":7843,"content":7844,"nodeType":76},{},[7845,7851],{"data":7846,"content":7847,"nodeType":386},{},[7848],{"data":7849,"marks":7850,"value":385,"nodeType":84},{},[],{"data":7852,"content":7853,"nodeType":89},{},[7854],{"data":7855,"marks":7856,"value":155,"nodeType":84},{},[],{"metadata":7858,"sys":7861,"fields":7866},{"tags":7859,"concepts":7860},[],[],{"space":7862,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7864,"publishedVersion":64,"revision":46,"locale":29},{"sys":7863},{"type":12,"linkType":13,"id":14},{"sys":7865},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7867},{"url":408,"details":7868,"fileName":414,"contentType":415},{"size":410,"image":7869},{"width":412,"height":413},{"sys":7871,"fields":7874},{"id":7872,"createdAt":7873},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":7875,"slug":7876,"articleIntro":7875,"category":7877},"472 - Comptes d'attente","compte-472-comptes-d-attente",[7878],{"metadata":7879,"sys":7882,"fields":7889},{"tags":7880,"concepts":7881},[],[],{"space":7883,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7885,"publishedVersion":364,"revision":64,"contentType":7887,"locale":29},{"sys":7884},{"type":12,"linkType":13,"id":14},{"sys":7886},{"id":21,"type":12,"linkType":22},{"sys":7888},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7890,"metaTitle":374,"metaDescription":375,"mainTitle":7891,"subtitle":393,"heroImage":7906,"ctaButton":416,"ctaLink":417},[373],{"data":7892,"content":7893,"nodeType":76},{},[7894,7900],{"data":7895,"content":7896,"nodeType":386},{},[7897],{"data":7898,"marks":7899,"value":385,"nodeType":84},{},[],{"data":7901,"content":7902,"nodeType":89},{},[7903],{"data":7904,"marks":7905,"value":155,"nodeType":84},{},[],{"metadata":7907,"sys":7910,"fields":7915},{"tags":7908,"concepts":7909},[],[],{"space":7911,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7913,"publishedVersion":64,"revision":46,"locale":29},{"sys":7912},{"type":12,"linkType":13,"id":14},{"sys":7914},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7916},{"url":408,"details":7917,"fileName":414,"contentType":415},{"size":410,"image":7918},{"width":412,"height":413},{"sys":7920,"fields":7923},{"id":7921,"createdAt":7922},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":7924,"slug":7925,"articleIntro":7924,"category":7926},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[7927],{"metadata":7928,"sys":7931,"fields":7938},{"tags":7929,"concepts":7930},[],[],{"space":7932,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7934,"publishedVersion":364,"revision":64,"contentType":7936,"locale":29},{"sys":7933},{"type":12,"linkType":13,"id":14},{"sys":7935},{"id":21,"type":12,"linkType":22},{"sys":7937},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7939,"metaTitle":374,"metaDescription":375,"mainTitle":7940,"subtitle":393,"heroImage":7955,"ctaButton":416,"ctaLink":417},[373],{"data":7941,"content":7942,"nodeType":76},{},[7943,7949],{"data":7944,"content":7945,"nodeType":386},{},[7946],{"data":7947,"marks":7948,"value":385,"nodeType":84},{},[],{"data":7950,"content":7951,"nodeType":89},{},[7952],{"data":7953,"marks":7954,"value":155,"nodeType":84},{},[],{"metadata":7956,"sys":7959,"fields":7964},{"tags":7957,"concepts":7958},[],[],{"space":7960,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":7962,"publishedVersion":64,"revision":46,"locale":29},{"sys":7961},{"type":12,"linkType":13,"id":14},{"sys":7963},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":7965},{"url":408,"details":7966,"fileName":414,"contentType":415},{"size":410,"image":7967},{"width":412,"height":413},{"sys":7969,"fields":7972},{"id":7970,"createdAt":7971},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":7973,"slug":7974,"articleIntro":-1,"category":7975},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[7976],{"metadata":7977,"sys":7980,"fields":7987},{"tags":7978,"concepts":7979},[],[],{"space":7981,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":7983,"publishedVersion":364,"revision":64,"contentType":7985,"locale":29},{"sys":7982},{"type":12,"linkType":13,"id":14},{"sys":7984},{"id":21,"type":12,"linkType":22},{"sys":7986},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":7988,"metaTitle":374,"metaDescription":375,"mainTitle":7989,"subtitle":393,"heroImage":8004,"ctaButton":416,"ctaLink":417},[373],{"data":7990,"content":7991,"nodeType":76},{},[7992,7998],{"data":7993,"content":7994,"nodeType":386},{},[7995],{"data":7996,"marks":7997,"value":385,"nodeType":84},{},[],{"data":7999,"content":8000,"nodeType":89},{},[8001],{"data":8002,"marks":8003,"value":155,"nodeType":84},{},[],{"metadata":8005,"sys":8008,"fields":8013},{"tags":8006,"concepts":8007},[],[],{"space":8009,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8011,"publishedVersion":64,"revision":46,"locale":29},{"sys":8010},{"type":12,"linkType":13,"id":14},{"sys":8012},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8014},{"url":408,"details":8015,"fileName":414,"contentType":415},{"size":410,"image":8016},{"width":412,"height":413},{"sys":8018,"fields":8021},{"id":8019,"createdAt":8020},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":8022,"slug":8023,"articleIntro":8022,"category":8024},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[8025],{"metadata":8026,"sys":8029,"fields":8036},{"tags":8027,"concepts":8028},[],[],{"space":8030,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8032,"publishedVersion":364,"revision":64,"contentType":8034,"locale":29},{"sys":8031},{"type":12,"linkType":13,"id":14},{"sys":8033},{"id":21,"type":12,"linkType":22},{"sys":8035},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8037,"metaTitle":374,"metaDescription":375,"mainTitle":8038,"subtitle":393,"heroImage":8053,"ctaButton":416,"ctaLink":417},[373],{"data":8039,"content":8040,"nodeType":76},{},[8041,8047],{"data":8042,"content":8043,"nodeType":386},{},[8044],{"data":8045,"marks":8046,"value":385,"nodeType":84},{},[],{"data":8048,"content":8049,"nodeType":89},{},[8050],{"data":8051,"marks":8052,"value":155,"nodeType":84},{},[],{"metadata":8054,"sys":8057,"fields":8062},{"tags":8055,"concepts":8056},[],[],{"space":8058,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8060,"publishedVersion":64,"revision":46,"locale":29},{"sys":8059},{"type":12,"linkType":13,"id":14},{"sys":8061},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8063},{"url":408,"details":8064,"fileName":414,"contentType":415},{"size":410,"image":8065},{"width":412,"height":413},{"sys":8067,"fields":8070},{"id":8068,"createdAt":8069},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":8071,"slug":8072,"articleIntro":8071,"category":8073},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[8074],{"metadata":8075,"sys":8078,"fields":8085},{"tags":8076,"concepts":8077},[],[],{"space":8079,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8081,"publishedVersion":364,"revision":64,"contentType":8083,"locale":29},{"sys":8080},{"type":12,"linkType":13,"id":14},{"sys":8082},{"id":21,"type":12,"linkType":22},{"sys":8084},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8086,"metaTitle":374,"metaDescription":375,"mainTitle":8087,"subtitle":393,"heroImage":8102,"ctaButton":416,"ctaLink":417},[373],{"data":8088,"content":8089,"nodeType":76},{},[8090,8096],{"data":8091,"content":8092,"nodeType":386},{},[8093],{"data":8094,"marks":8095,"value":385,"nodeType":84},{},[],{"data":8097,"content":8098,"nodeType":89},{},[8099],{"data":8100,"marks":8101,"value":155,"nodeType":84},{},[],{"metadata":8103,"sys":8106,"fields":8111},{"tags":8104,"concepts":8105},[],[],{"space":8107,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8109,"publishedVersion":64,"revision":46,"locale":29},{"sys":8108},{"type":12,"linkType":13,"id":14},{"sys":8110},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8112},{"url":408,"details":8113,"fileName":414,"contentType":415},{"size":410,"image":8114},{"width":412,"height":413},{"sys":8116,"fields":8119},{"id":8117,"createdAt":8118},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":8120,"slug":8121,"articleIntro":8120,"category":8122},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[8123],{"metadata":8124,"sys":8127,"fields":8134},{"tags":8125,"concepts":8126},[],[],{"space":8128,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8130,"publishedVersion":364,"revision":64,"contentType":8132,"locale":29},{"sys":8129},{"type":12,"linkType":13,"id":14},{"sys":8131},{"id":21,"type":12,"linkType":22},{"sys":8133},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8135,"metaTitle":374,"metaDescription":375,"mainTitle":8136,"subtitle":393,"heroImage":8151,"ctaButton":416,"ctaLink":417},[373],{"data":8137,"content":8138,"nodeType":76},{},[8139,8145],{"data":8140,"content":8141,"nodeType":386},{},[8142],{"data":8143,"marks":8144,"value":385,"nodeType":84},{},[],{"data":8146,"content":8147,"nodeType":89},{},[8148],{"data":8149,"marks":8150,"value":155,"nodeType":84},{},[],{"metadata":8152,"sys":8155,"fields":8160},{"tags":8153,"concepts":8154},[],[],{"space":8156,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8158,"publishedVersion":64,"revision":46,"locale":29},{"sys":8157},{"type":12,"linkType":13,"id":14},{"sys":8159},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8161},{"url":408,"details":8162,"fileName":414,"contentType":415},{"size":410,"image":8163},{"width":412,"height":413},{"sys":8165,"fields":8168},{"id":8166,"createdAt":8167},"6d75pXRLLY65vQhQ8x00pr","2025-05-27T13:58:09.206Z",{"title":8169,"slug":8170,"articleIntro":8169,"category":8171},"355 - Produits finis","compte-355-produits-finis",[8172],{"metadata":8173,"sys":8176,"fields":8183},{"tags":8174,"concepts":8175},[],[],{"space":8177,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8179,"publishedVersion":364,"revision":64,"contentType":8181,"locale":29},{"sys":8178},{"type":12,"linkType":13,"id":14},{"sys":8180},{"id":21,"type":12,"linkType":22},{"sys":8182},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8184,"metaTitle":374,"metaDescription":375,"mainTitle":8185,"subtitle":393,"heroImage":8200,"ctaButton":416,"ctaLink":417},[373],{"data":8186,"content":8187,"nodeType":76},{},[8188,8194],{"data":8189,"content":8190,"nodeType":386},{},[8191],{"data":8192,"marks":8193,"value":385,"nodeType":84},{},[],{"data":8195,"content":8196,"nodeType":89},{},[8197],{"data":8198,"marks":8199,"value":155,"nodeType":84},{},[],{"metadata":8201,"sys":8204,"fields":8209},{"tags":8202,"concepts":8203},[],[],{"space":8205,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8207,"publishedVersion":64,"revision":46,"locale":29},{"sys":8206},{"type":12,"linkType":13,"id":14},{"sys":8208},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8210},{"url":408,"details":8211,"fileName":414,"contentType":415},{"size":410,"image":8212},{"width":412,"height":413},{"sys":8214,"fields":8217},{"id":8215,"createdAt":8216},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":8218,"slug":8219,"articleIntro":-1,"category":8220},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[8221],{"metadata":8222,"sys":8225,"fields":8232},{"tags":8223,"concepts":8224},[],[],{"space":8226,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8228,"publishedVersion":364,"revision":64,"contentType":8230,"locale":29},{"sys":8227},{"type":12,"linkType":13,"id":14},{"sys":8229},{"id":21,"type":12,"linkType":22},{"sys":8231},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8233,"metaTitle":374,"metaDescription":375,"mainTitle":8234,"subtitle":393,"heroImage":8249,"ctaButton":416,"ctaLink":417},[373],{"data":8235,"content":8236,"nodeType":76},{},[8237,8243],{"data":8238,"content":8239,"nodeType":386},{},[8240],{"data":8241,"marks":8242,"value":385,"nodeType":84},{},[],{"data":8244,"content":8245,"nodeType":89},{},[8246],{"data":8247,"marks":8248,"value":155,"nodeType":84},{},[],{"metadata":8250,"sys":8253,"fields":8258},{"tags":8251,"concepts":8252},[],[],{"space":8254,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8256,"publishedVersion":64,"revision":46,"locale":29},{"sys":8255},{"type":12,"linkType":13,"id":14},{"sys":8257},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8259},{"url":408,"details":8260,"fileName":414,"contentType":415},{"size":410,"image":8261},{"width":412,"height":413},{"sys":8263,"fields":8265},{"id":8264,"createdAt":8167},"4kVdSdLvBSCpwNNFzLzom2",{"title":8266,"slug":8267,"articleIntro":8266,"category":8268},"335 - Travaux en cours","compte-335-travaux-en-cours",[8269],{"metadata":8270,"sys":8273,"fields":8280},{"tags":8271,"concepts":8272},[],[],{"space":8274,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8276,"publishedVersion":364,"revision":64,"contentType":8278,"locale":29},{"sys":8275},{"type":12,"linkType":13,"id":14},{"sys":8277},{"id":21,"type":12,"linkType":22},{"sys":8279},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8281,"metaTitle":374,"metaDescription":375,"mainTitle":8282,"subtitle":393,"heroImage":8297,"ctaButton":416,"ctaLink":417},[373],{"data":8283,"content":8284,"nodeType":76},{},[8285,8291],{"data":8286,"content":8287,"nodeType":386},{},[8288],{"data":8289,"marks":8290,"value":385,"nodeType":84},{},[],{"data":8292,"content":8293,"nodeType":89},{},[8294],{"data":8295,"marks":8296,"value":155,"nodeType":84},{},[],{"metadata":8298,"sys":8301,"fields":8306},{"tags":8299,"concepts":8300},[],[],{"space":8302,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8304,"publishedVersion":64,"revision":46,"locale":29},{"sys":8303},{"type":12,"linkType":13,"id":14},{"sys":8305},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8307},{"url":408,"details":8308,"fileName":414,"contentType":415},{"size":410,"image":8309},{"width":412,"height":413},{"sys":8311,"fields":8314},{"id":8312,"createdAt":8313},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":8315,"slug":8316,"articleIntro":-1,"category":8317},"Compte 512 - Banques","compte-512-banques",[8318],{"metadata":8319,"sys":8322,"fields":8329},{"tags":8320,"concepts":8321},[],[],{"space":8323,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8325,"publishedVersion":364,"revision":64,"contentType":8327,"locale":29},{"sys":8324},{"type":12,"linkType":13,"id":14},{"sys":8326},{"id":21,"type":12,"linkType":22},{"sys":8328},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8330,"metaTitle":374,"metaDescription":375,"mainTitle":8331,"subtitle":393,"heroImage":8346,"ctaButton":416,"ctaLink":417},[373],{"data":8332,"content":8333,"nodeType":76},{},[8334,8340],{"data":8335,"content":8336,"nodeType":386},{},[8337],{"data":8338,"marks":8339,"value":385,"nodeType":84},{},[],{"data":8341,"content":8342,"nodeType":89},{},[8343],{"data":8344,"marks":8345,"value":155,"nodeType":84},{},[],{"metadata":8347,"sys":8350,"fields":8355},{"tags":8348,"concepts":8349},[],[],{"space":8351,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8353,"publishedVersion":64,"revision":46,"locale":29},{"sys":8352},{"type":12,"linkType":13,"id":14},{"sys":8354},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8356},{"url":408,"details":8357,"fileName":414,"contentType":415},{"size":410,"image":8358},{"width":412,"height":413},{"sys":8360,"fields":8363},{"id":8361,"createdAt":8362},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":8364,"slug":8365,"articleIntro":-1,"category":8366},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[8367],{"metadata":8368,"sys":8371,"fields":8378},{"tags":8369,"concepts":8370},[],[],{"space":8372,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8374,"publishedVersion":364,"revision":64,"contentType":8376,"locale":29},{"sys":8373},{"type":12,"linkType":13,"id":14},{"sys":8375},{"id":21,"type":12,"linkType":22},{"sys":8377},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8379,"metaTitle":374,"metaDescription":375,"mainTitle":8380,"subtitle":393,"heroImage":8395,"ctaButton":416,"ctaLink":417},[373],{"data":8381,"content":8382,"nodeType":76},{},[8383,8389],{"data":8384,"content":8385,"nodeType":386},{},[8386],{"data":8387,"marks":8388,"value":385,"nodeType":84},{},[],{"data":8390,"content":8391,"nodeType":89},{},[8392],{"data":8393,"marks":8394,"value":155,"nodeType":84},{},[],{"metadata":8396,"sys":8399,"fields":8404},{"tags":8397,"concepts":8398},[],[],{"space":8400,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8402,"publishedVersion":64,"revision":46,"locale":29},{"sys":8401},{"type":12,"linkType":13,"id":14},{"sys":8403},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8405},{"url":408,"details":8406,"fileName":414,"contentType":415},{"size":410,"image":8407},{"width":412,"height":413},{"sys":8409,"fields":8412},{"id":8410,"createdAt":8411},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":8413,"slug":8414,"articleIntro":-1,"category":8415},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[8416],{"metadata":8417,"sys":8420,"fields":8427},{"tags":8418,"concepts":8419},[],[],{"space":8421,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8423,"publishedVersion":364,"revision":64,"contentType":8425,"locale":29},{"sys":8422},{"type":12,"linkType":13,"id":14},{"sys":8424},{"id":21,"type":12,"linkType":22},{"sys":8426},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8428,"metaTitle":374,"metaDescription":375,"mainTitle":8429,"subtitle":393,"heroImage":8444,"ctaButton":416,"ctaLink":417},[373],{"data":8430,"content":8431,"nodeType":76},{},[8432,8438],{"data":8433,"content":8434,"nodeType":386},{},[8435],{"data":8436,"marks":8437,"value":385,"nodeType":84},{},[],{"data":8439,"content":8440,"nodeType":89},{},[8441],{"data":8442,"marks":8443,"value":155,"nodeType":84},{},[],{"metadata":8445,"sys":8448,"fields":8453},{"tags":8446,"concepts":8447},[],[],{"space":8449,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8451,"publishedVersion":64,"revision":46,"locale":29},{"sys":8450},{"type":12,"linkType":13,"id":14},{"sys":8452},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8454},{"url":408,"details":8455,"fileName":414,"contentType":415},{"size":410,"image":8456},{"width":412,"height":413},{"sys":8458,"fields":8461},{"id":8459,"createdAt":8460},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":8462,"slug":8463,"articleIntro":-1,"category":8464},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[8465],{"metadata":8466,"sys":8469,"fields":8476},{"tags":8467,"concepts":8468},[],[],{"space":8470,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8472,"publishedVersion":364,"revision":64,"contentType":8474,"locale":29},{"sys":8471},{"type":12,"linkType":13,"id":14},{"sys":8473},{"id":21,"type":12,"linkType":22},{"sys":8475},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8477,"metaTitle":374,"metaDescription":375,"mainTitle":8478,"subtitle":393,"heroImage":8493,"ctaButton":416,"ctaLink":417},[373],{"data":8479,"content":8480,"nodeType":76},{},[8481,8487],{"data":8482,"content":8483,"nodeType":386},{},[8484],{"data":8485,"marks":8486,"value":385,"nodeType":84},{},[],{"data":8488,"content":8489,"nodeType":89},{},[8490],{"data":8491,"marks":8492,"value":155,"nodeType":84},{},[],{"metadata":8494,"sys":8497,"fields":8502},{"tags":8495,"concepts":8496},[],[],{"space":8498,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8500,"publishedVersion":64,"revision":46,"locale":29},{"sys":8499},{"type":12,"linkType":13,"id":14},{"sys":8501},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8503},{"url":408,"details":8504,"fileName":414,"contentType":415},{"size":410,"image":8505},{"width":412,"height":413},{"sys":8507,"fields":8510},{"id":8508,"createdAt":8509},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":8511,"slug":8512,"articleIntro":8511,"category":8513},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[8514],{"metadata":8515,"sys":8518,"fields":8525},{"tags":8516,"concepts":8517},[],[],{"space":8519,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8521,"publishedVersion":364,"revision":64,"contentType":8523,"locale":29},{"sys":8520},{"type":12,"linkType":13,"id":14},{"sys":8522},{"id":21,"type":12,"linkType":22},{"sys":8524},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8526,"metaTitle":374,"metaDescription":375,"mainTitle":8527,"subtitle":393,"heroImage":8542,"ctaButton":416,"ctaLink":417},[373],{"data":8528,"content":8529,"nodeType":76},{},[8530,8536],{"data":8531,"content":8532,"nodeType":386},{},[8533],{"data":8534,"marks":8535,"value":385,"nodeType":84},{},[],{"data":8537,"content":8538,"nodeType":89},{},[8539],{"data":8540,"marks":8541,"value":155,"nodeType":84},{},[],{"metadata":8543,"sys":8546,"fields":8551},{"tags":8544,"concepts":8545},[],[],{"space":8547,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8549,"publishedVersion":64,"revision":46,"locale":29},{"sys":8548},{"type":12,"linkType":13,"id":14},{"sys":8550},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8552},{"url":408,"details":8553,"fileName":414,"contentType":415},{"size":410,"image":8554},{"width":412,"height":413},{"sys":8556,"fields":8559},{"id":8557,"createdAt":8558},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":8560,"slug":8561,"articleIntro":-1,"category":8562},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[8563],{"metadata":8564,"sys":8567,"fields":8574},{"tags":8565,"concepts":8566},[],[],{"space":8568,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8570,"publishedVersion":364,"revision":64,"contentType":8572,"locale":29},{"sys":8569},{"type":12,"linkType":13,"id":14},{"sys":8571},{"id":21,"type":12,"linkType":22},{"sys":8573},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8575,"metaTitle":374,"metaDescription":375,"mainTitle":8576,"subtitle":393,"heroImage":8591,"ctaButton":416,"ctaLink":417},[373],{"data":8577,"content":8578,"nodeType":76},{},[8579,8585],{"data":8580,"content":8581,"nodeType":386},{},[8582],{"data":8583,"marks":8584,"value":385,"nodeType":84},{},[],{"data":8586,"content":8587,"nodeType":89},{},[8588],{"data":8589,"marks":8590,"value":155,"nodeType":84},{},[],{"metadata":8592,"sys":8595,"fields":8600},{"tags":8593,"concepts":8594},[],[],{"space":8596,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8598,"publishedVersion":64,"revision":46,"locale":29},{"sys":8597},{"type":12,"linkType":13,"id":14},{"sys":8599},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8601},{"url":408,"details":8602,"fileName":414,"contentType":415},{"size":410,"image":8603},{"width":412,"height":413},{"sys":8605,"fields":8608},{"id":8606,"createdAt":8607},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":8609,"slug":8610,"articleIntro":8609,"category":8611},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[8612],{"metadata":8613,"sys":8616,"fields":8623},{"tags":8614,"concepts":8615},[],[],{"space":8617,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8619,"publishedVersion":364,"revision":64,"contentType":8621,"locale":29},{"sys":8618},{"type":12,"linkType":13,"id":14},{"sys":8620},{"id":21,"type":12,"linkType":22},{"sys":8622},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8624,"metaTitle":374,"metaDescription":375,"mainTitle":8625,"subtitle":393,"heroImage":8640,"ctaButton":416,"ctaLink":417},[373],{"data":8626,"content":8627,"nodeType":76},{},[8628,8634],{"data":8629,"content":8630,"nodeType":386},{},[8631],{"data":8632,"marks":8633,"value":385,"nodeType":84},{},[],{"data":8635,"content":8636,"nodeType":89},{},[8637],{"data":8638,"marks":8639,"value":155,"nodeType":84},{},[],{"metadata":8641,"sys":8644,"fields":8649},{"tags":8642,"concepts":8643},[],[],{"space":8645,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8647,"publishedVersion":64,"revision":46,"locale":29},{"sys":8646},{"type":12,"linkType":13,"id":14},{"sys":8648},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8650},{"url":408,"details":8651,"fileName":414,"contentType":415},{"size":410,"image":8652},{"width":412,"height":413},{"sys":8654,"fields":8657},{"id":8655,"createdAt":8656},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":8658,"slug":8659,"articleIntro":8658,"category":8660},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[8661],{"metadata":8662,"sys":8665,"fields":8672},{"tags":8663,"concepts":8664},[],[],{"space":8666,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8668,"publishedVersion":364,"revision":64,"contentType":8670,"locale":29},{"sys":8667},{"type":12,"linkType":13,"id":14},{"sys":8669},{"id":21,"type":12,"linkType":22},{"sys":8671},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8673,"metaTitle":374,"metaDescription":375,"mainTitle":8674,"subtitle":393,"heroImage":8689,"ctaButton":416,"ctaLink":417},[373],{"data":8675,"content":8676,"nodeType":76},{},[8677,8683],{"data":8678,"content":8679,"nodeType":386},{},[8680],{"data":8681,"marks":8682,"value":385,"nodeType":84},{},[],{"data":8684,"content":8685,"nodeType":89},{},[8686],{"data":8687,"marks":8688,"value":155,"nodeType":84},{},[],{"metadata":8690,"sys":8693,"fields":8698},{"tags":8691,"concepts":8692},[],[],{"space":8694,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8696,"publishedVersion":64,"revision":46,"locale":29},{"sys":8695},{"type":12,"linkType":13,"id":14},{"sys":8697},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8699},{"url":408,"details":8700,"fileName":414,"contentType":415},{"size":410,"image":8701},{"width":412,"height":413},{"sys":8703,"fields":8706},{"id":8704,"createdAt":8705},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":8707,"slug":8708,"articleIntro":-1,"category":8709},"Compte 518 - Intérêts courus","compte-518-interets-courus",[8710],{"metadata":8711,"sys":8714,"fields":8721},{"tags":8712,"concepts":8713},[],[],{"space":8715,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8717,"publishedVersion":364,"revision":64,"contentType":8719,"locale":29},{"sys":8716},{"type":12,"linkType":13,"id":14},{"sys":8718},{"id":21,"type":12,"linkType":22},{"sys":8720},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8722,"metaTitle":374,"metaDescription":375,"mainTitle":8723,"subtitle":393,"heroImage":8738,"ctaButton":416,"ctaLink":417},[373],{"data":8724,"content":8725,"nodeType":76},{},[8726,8732],{"data":8727,"content":8728,"nodeType":386},{},[8729],{"data":8730,"marks":8731,"value":385,"nodeType":84},{},[],{"data":8733,"content":8734,"nodeType":89},{},[8735],{"data":8736,"marks":8737,"value":155,"nodeType":84},{},[],{"metadata":8739,"sys":8742,"fields":8747},{"tags":8740,"concepts":8741},[],[],{"space":8743,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8745,"publishedVersion":64,"revision":46,"locale":29},{"sys":8744},{"type":12,"linkType":13,"id":14},{"sys":8746},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8748},{"url":408,"details":8749,"fileName":414,"contentType":415},{"size":410,"image":8750},{"width":412,"height":413},{"sys":8752,"fields":8755},{"id":8753,"createdAt":8754},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":8756,"slug":8757,"articleIntro":-1,"category":8758},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[8759],{"metadata":8760,"sys":8763,"fields":8770},{"tags":8761,"concepts":8762},[],[],{"space":8764,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8766,"publishedVersion":364,"revision":64,"contentType":8768,"locale":29},{"sys":8765},{"type":12,"linkType":13,"id":14},{"sys":8767},{"id":21,"type":12,"linkType":22},{"sys":8769},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8771,"metaTitle":374,"metaDescription":375,"mainTitle":8772,"subtitle":393,"heroImage":8787,"ctaButton":416,"ctaLink":417},[373],{"data":8773,"content":8774,"nodeType":76},{},[8775,8781],{"data":8776,"content":8777,"nodeType":386},{},[8778],{"data":8779,"marks":8780,"value":385,"nodeType":84},{},[],{"data":8782,"content":8783,"nodeType":89},{},[8784],{"data":8785,"marks":8786,"value":155,"nodeType":84},{},[],{"metadata":8788,"sys":8791,"fields":8796},{"tags":8789,"concepts":8790},[],[],{"space":8792,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8794,"publishedVersion":64,"revision":46,"locale":29},{"sys":8793},{"type":12,"linkType":13,"id":14},{"sys":8795},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8797},{"url":408,"details":8798,"fileName":414,"contentType":415},{"size":410,"image":8799},{"width":412,"height":413},{"sys":8801,"fields":8804},{"id":8802,"createdAt":8803},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":8805,"slug":8806,"articleIntro":8805,"category":8807},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[8808],{"metadata":8809,"sys":8812,"fields":8819},{"tags":8810,"concepts":8811},[],[],{"space":8813,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8815,"publishedVersion":364,"revision":64,"contentType":8817,"locale":29},{"sys":8814},{"type":12,"linkType":13,"id":14},{"sys":8816},{"id":21,"type":12,"linkType":22},{"sys":8818},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8820,"metaTitle":374,"metaDescription":375,"mainTitle":8821,"subtitle":393,"heroImage":8836,"ctaButton":416,"ctaLink":417},[373],{"data":8822,"content":8823,"nodeType":76},{},[8824,8830],{"data":8825,"content":8826,"nodeType":386},{},[8827],{"data":8828,"marks":8829,"value":385,"nodeType":84},{},[],{"data":8831,"content":8832,"nodeType":89},{},[8833],{"data":8834,"marks":8835,"value":155,"nodeType":84},{},[],{"metadata":8837,"sys":8840,"fields":8845},{"tags":8838,"concepts":8839},[],[],{"space":8841,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8843,"publishedVersion":64,"revision":46,"locale":29},{"sys":8842},{"type":12,"linkType":13,"id":14},{"sys":8844},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8846},{"url":408,"details":8847,"fileName":414,"contentType":415},{"size":410,"image":8848},{"width":412,"height":413},{"sys":8850,"fields":8853},{"id":8851,"createdAt":8852},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":8854,"slug":8855,"articleIntro":-1,"category":8856},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[8857],{"metadata":8858,"sys":8861,"fields":8868},{"tags":8859,"concepts":8860},[],[],{"space":8862,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8864,"publishedVersion":364,"revision":64,"contentType":8866,"locale":29},{"sys":8863},{"type":12,"linkType":13,"id":14},{"sys":8865},{"id":21,"type":12,"linkType":22},{"sys":8867},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8869,"metaTitle":374,"metaDescription":375,"mainTitle":8870,"subtitle":393,"heroImage":8885,"ctaButton":416,"ctaLink":417},[373],{"data":8871,"content":8872,"nodeType":76},{},[8873,8879],{"data":8874,"content":8875,"nodeType":386},{},[8876],{"data":8877,"marks":8878,"value":385,"nodeType":84},{},[],{"data":8880,"content":8881,"nodeType":89},{},[8882],{"data":8883,"marks":8884,"value":155,"nodeType":84},{},[],{"metadata":8886,"sys":8889,"fields":8894},{"tags":8887,"concepts":8888},[],[],{"space":8890,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8892,"publishedVersion":64,"revision":46,"locale":29},{"sys":8891},{"type":12,"linkType":13,"id":14},{"sys":8893},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8895},{"url":408,"details":8896,"fileName":414,"contentType":415},{"size":410,"image":8897},{"width":412,"height":413},{"sys":8899,"fields":8902},{"id":8900,"createdAt":8901},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":8903,"slug":8904,"articleIntro":8903,"category":8905},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[8906],{"metadata":8907,"sys":8910,"fields":8917},{"tags":8908,"concepts":8909},[],[],{"space":8911,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8913,"publishedVersion":364,"revision":64,"contentType":8915,"locale":29},{"sys":8912},{"type":12,"linkType":13,"id":14},{"sys":8914},{"id":21,"type":12,"linkType":22},{"sys":8916},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8918,"metaTitle":374,"metaDescription":375,"mainTitle":8919,"subtitle":393,"heroImage":8934,"ctaButton":416,"ctaLink":417},[373],{"data":8920,"content":8921,"nodeType":76},{},[8922,8928],{"data":8923,"content":8924,"nodeType":386},{},[8925],{"data":8926,"marks":8927,"value":385,"nodeType":84},{},[],{"data":8929,"content":8930,"nodeType":89},{},[8931],{"data":8932,"marks":8933,"value":155,"nodeType":84},{},[],{"metadata":8935,"sys":8938,"fields":8943},{"tags":8936,"concepts":8937},[],[],{"space":8939,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8941,"publishedVersion":64,"revision":46,"locale":29},{"sys":8940},{"type":12,"linkType":13,"id":14},{"sys":8942},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8944},{"url":408,"details":8945,"fileName":414,"contentType":415},{"size":410,"image":8946},{"width":412,"height":413},{"sys":8948,"fields":8951},{"id":8949,"createdAt":8950},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":8952,"slug":8953,"articleIntro":8952,"category":8954},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[8955],{"metadata":8956,"sys":8959,"fields":8966},{"tags":8957,"concepts":8958},[],[],{"space":8960,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":8962,"publishedVersion":364,"revision":64,"contentType":8964,"locale":29},{"sys":8961},{"type":12,"linkType":13,"id":14},{"sys":8963},{"id":21,"type":12,"linkType":22},{"sys":8965},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":8967,"metaTitle":374,"metaDescription":375,"mainTitle":8968,"subtitle":393,"heroImage":8983,"ctaButton":416,"ctaLink":417},[373],{"data":8969,"content":8970,"nodeType":76},{},[8971,8977],{"data":8972,"content":8973,"nodeType":386},{},[8974],{"data":8975,"marks":8976,"value":385,"nodeType":84},{},[],{"data":8978,"content":8979,"nodeType":89},{},[8980],{"data":8981,"marks":8982,"value":155,"nodeType":84},{},[],{"metadata":8984,"sys":8987,"fields":8992},{"tags":8985,"concepts":8986},[],[],{"space":8988,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":8990,"publishedVersion":64,"revision":46,"locale":29},{"sys":8989},{"type":12,"linkType":13,"id":14},{"sys":8991},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":8993},{"url":408,"details":8994,"fileName":414,"contentType":415},{"size":410,"image":8995},{"width":412,"height":413},{"sys":8997,"fields":9000},{"id":8998,"createdAt":8999},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":9001,"slug":9002,"articleIntro":-1,"category":9003},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[9004],{"metadata":9005,"sys":9008,"fields":9015},{"tags":9006,"concepts":9007},[],[],{"space":9009,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9011,"publishedVersion":364,"revision":64,"contentType":9013,"locale":29},{"sys":9010},{"type":12,"linkType":13,"id":14},{"sys":9012},{"id":21,"type":12,"linkType":22},{"sys":9014},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9016,"metaTitle":374,"metaDescription":375,"mainTitle":9017,"subtitle":393,"heroImage":9032,"ctaButton":416,"ctaLink":417},[373],{"data":9018,"content":9019,"nodeType":76},{},[9020,9026],{"data":9021,"content":9022,"nodeType":386},{},[9023],{"data":9024,"marks":9025,"value":385,"nodeType":84},{},[],{"data":9027,"content":9028,"nodeType":89},{},[9029],{"data":9030,"marks":9031,"value":155,"nodeType":84},{},[],{"metadata":9033,"sys":9036,"fields":9041},{"tags":9034,"concepts":9035},[],[],{"space":9037,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9039,"publishedVersion":64,"revision":46,"locale":29},{"sys":9038},{"type":12,"linkType":13,"id":14},{"sys":9040},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9042},{"url":408,"details":9043,"fileName":414,"contentType":415},{"size":410,"image":9044},{"width":412,"height":413},{"sys":9046,"fields":9049},{"id":9047,"createdAt":9048},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":9050,"slug":9051,"articleIntro":9050,"category":9052},"2768 - Intérêts courus","compte-2768-interets-courus",[9053],{"metadata":9054,"sys":9057,"fields":9064},{"tags":9055,"concepts":9056},[],[],{"space":9058,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9060,"publishedVersion":364,"revision":64,"contentType":9062,"locale":29},{"sys":9059},{"type":12,"linkType":13,"id":14},{"sys":9061},{"id":21,"type":12,"linkType":22},{"sys":9063},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9065,"metaTitle":374,"metaDescription":375,"mainTitle":9066,"subtitle":393,"heroImage":9081,"ctaButton":416,"ctaLink":417},[373],{"data":9067,"content":9068,"nodeType":76},{},[9069,9075],{"data":9070,"content":9071,"nodeType":386},{},[9072],{"data":9073,"marks":9074,"value":385,"nodeType":84},{},[],{"data":9076,"content":9077,"nodeType":89},{},[9078],{"data":9079,"marks":9080,"value":155,"nodeType":84},{},[],{"metadata":9082,"sys":9085,"fields":9090},{"tags":9083,"concepts":9084},[],[],{"space":9086,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9088,"publishedVersion":64,"revision":46,"locale":29},{"sys":9087},{"type":12,"linkType":13,"id":14},{"sys":9089},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9091},{"url":408,"details":9092,"fileName":414,"contentType":415},{"size":410,"image":9093},{"width":412,"height":413},{"sys":9095,"fields":9098},{"id":9096,"createdAt":9097},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":9099,"slug":9100,"articleIntro":9101,"category":9102},"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.",[9103],{"metadata":9104,"sys":9107,"fields":9114},{"tags":9105,"concepts":9106},[],[],{"space":9108,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9110,"publishedVersion":364,"revision":64,"contentType":9112,"locale":29},{"sys":9109},{"type":12,"linkType":13,"id":14},{"sys":9111},{"id":21,"type":12,"linkType":22},{"sys":9113},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9115,"metaTitle":374,"metaDescription":375,"mainTitle":9116,"subtitle":393,"heroImage":9131,"ctaButton":416,"ctaLink":417},[373],{"data":9117,"content":9118,"nodeType":76},{},[9119,9125],{"data":9120,"content":9121,"nodeType":386},{},[9122],{"data":9123,"marks":9124,"value":385,"nodeType":84},{},[],{"data":9126,"content":9127,"nodeType":89},{},[9128],{"data":9129,"marks":9130,"value":155,"nodeType":84},{},[],{"metadata":9132,"sys":9135,"fields":9140},{"tags":9133,"concepts":9134},[],[],{"space":9136,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9138,"publishedVersion":64,"revision":46,"locale":29},{"sys":9137},{"type":12,"linkType":13,"id":14},{"sys":9139},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9141},{"url":408,"details":9142,"fileName":414,"contentType":415},{"size":410,"image":9143},{"width":412,"height":413},{"sys":9145,"fields":9148},{"id":9146,"createdAt":9147},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":9149,"slug":9150,"articleIntro":9149,"category":9151},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[9152],{"metadata":9153,"sys":9156,"fields":9163},{"tags":9154,"concepts":9155},[],[],{"space":9157,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9159,"publishedVersion":364,"revision":64,"contentType":9161,"locale":29},{"sys":9158},{"type":12,"linkType":13,"id":14},{"sys":9160},{"id":21,"type":12,"linkType":22},{"sys":9162},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9164,"metaTitle":374,"metaDescription":375,"mainTitle":9165,"subtitle":393,"heroImage":9180,"ctaButton":416,"ctaLink":417},[373],{"data":9166,"content":9167,"nodeType":76},{},[9168,9174],{"data":9169,"content":9170,"nodeType":386},{},[9171],{"data":9172,"marks":9173,"value":385,"nodeType":84},{},[],{"data":9175,"content":9176,"nodeType":89},{},[9177],{"data":9178,"marks":9179,"value":155,"nodeType":84},{},[],{"metadata":9181,"sys":9184,"fields":9189},{"tags":9182,"concepts":9183},[],[],{"space":9185,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9187,"publishedVersion":64,"revision":46,"locale":29},{"sys":9186},{"type":12,"linkType":13,"id":14},{"sys":9188},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9190},{"url":408,"details":9191,"fileName":414,"contentType":415},{"size":410,"image":9192},{"width":412,"height":413},{"sys":9194,"fields":9197},{"id":9195,"createdAt":9196},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":9198,"slug":9199,"articleIntro":9198,"category":9200},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[9201],{"metadata":9202,"sys":9205,"fields":9212},{"tags":9203,"concepts":9204},[],[],{"space":9206,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9208,"publishedVersion":364,"revision":64,"contentType":9210,"locale":29},{"sys":9207},{"type":12,"linkType":13,"id":14},{"sys":9209},{"id":21,"type":12,"linkType":22},{"sys":9211},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9213,"metaTitle":374,"metaDescription":375,"mainTitle":9214,"subtitle":393,"heroImage":9229,"ctaButton":416,"ctaLink":417},[373],{"data":9215,"content":9216,"nodeType":76},{},[9217,9223],{"data":9218,"content":9219,"nodeType":386},{},[9220],{"data":9221,"marks":9222,"value":385,"nodeType":84},{},[],{"data":9224,"content":9225,"nodeType":89},{},[9226],{"data":9227,"marks":9228,"value":155,"nodeType":84},{},[],{"metadata":9230,"sys":9233,"fields":9238},{"tags":9231,"concepts":9232},[],[],{"space":9234,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9236,"publishedVersion":64,"revision":46,"locale":29},{"sys":9235},{"type":12,"linkType":13,"id":14},{"sys":9237},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9239},{"url":408,"details":9240,"fileName":414,"contentType":415},{"size":410,"image":9241},{"width":412,"height":413},{"sys":9243,"fields":9246},{"id":9244,"createdAt":9245},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":9247,"slug":9248,"articleIntro":9247,"category":9249},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[9250],{"metadata":9251,"sys":9254,"fields":9261},{"tags":9252,"concepts":9253},[],[],{"space":9255,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9257,"publishedVersion":364,"revision":64,"contentType":9259,"locale":29},{"sys":9256},{"type":12,"linkType":13,"id":14},{"sys":9258},{"id":21,"type":12,"linkType":22},{"sys":9260},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9262,"metaTitle":374,"metaDescription":375,"mainTitle":9263,"subtitle":393,"heroImage":9278,"ctaButton":416,"ctaLink":417},[373],{"data":9264,"content":9265,"nodeType":76},{},[9266,9272],{"data":9267,"content":9268,"nodeType":386},{},[9269],{"data":9270,"marks":9271,"value":385,"nodeType":84},{},[],{"data":9273,"content":9274,"nodeType":89},{},[9275],{"data":9276,"marks":9277,"value":155,"nodeType":84},{},[],{"metadata":9279,"sys":9282,"fields":9287},{"tags":9280,"concepts":9281},[],[],{"space":9283,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9285,"publishedVersion":64,"revision":46,"locale":29},{"sys":9284},{"type":12,"linkType":13,"id":14},{"sys":9286},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9288},{"url":408,"details":9289,"fileName":414,"contentType":415},{"size":410,"image":9290},{"width":412,"height":413},{"sys":9292,"fields":9295},{"id":9293,"createdAt":9294},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":9296,"slug":9297,"articleIntro":9296,"category":9298},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[9299],{"metadata":9300,"sys":9303,"fields":9310},{"tags":9301,"concepts":9302},[],[],{"space":9304,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9306,"publishedVersion":364,"revision":64,"contentType":9308,"locale":29},{"sys":9305},{"type":12,"linkType":13,"id":14},{"sys":9307},{"id":21,"type":12,"linkType":22},{"sys":9309},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9311,"metaTitle":374,"metaDescription":375,"mainTitle":9312,"subtitle":393,"heroImage":9327,"ctaButton":416,"ctaLink":417},[373],{"data":9313,"content":9314,"nodeType":76},{},[9315,9321],{"data":9316,"content":9317,"nodeType":386},{},[9318],{"data":9319,"marks":9320,"value":385,"nodeType":84},{},[],{"data":9322,"content":9323,"nodeType":89},{},[9324],{"data":9325,"marks":9326,"value":155,"nodeType":84},{},[],{"metadata":9328,"sys":9331,"fields":9336},{"tags":9329,"concepts":9330},[],[],{"space":9332,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9334,"publishedVersion":64,"revision":46,"locale":29},{"sys":9333},{"type":12,"linkType":13,"id":14},{"sys":9335},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9337},{"url":408,"details":9338,"fileName":414,"contentType":415},{"size":410,"image":9339},{"width":412,"height":413},{"sys":9341,"fields":9344},{"id":9342,"createdAt":9343},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":9345,"slug":9346,"articleIntro":9345,"category":9347},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[9348],{"metadata":9349,"sys":9352,"fields":9359},{"tags":9350,"concepts":9351},[],[],{"space":9353,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9355,"publishedVersion":364,"revision":64,"contentType":9357,"locale":29},{"sys":9354},{"type":12,"linkType":13,"id":14},{"sys":9356},{"id":21,"type":12,"linkType":22},{"sys":9358},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9360,"metaTitle":374,"metaDescription":375,"mainTitle":9361,"subtitle":393,"heroImage":9376,"ctaButton":416,"ctaLink":417},[373],{"data":9362,"content":9363,"nodeType":76},{},[9364,9370],{"data":9365,"content":9366,"nodeType":386},{},[9367],{"data":9368,"marks":9369,"value":385,"nodeType":84},{},[],{"data":9371,"content":9372,"nodeType":89},{},[9373],{"data":9374,"marks":9375,"value":155,"nodeType":84},{},[],{"metadata":9377,"sys":9380,"fields":9385},{"tags":9378,"concepts":9379},[],[],{"space":9381,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9383,"publishedVersion":64,"revision":46,"locale":29},{"sys":9382},{"type":12,"linkType":13,"id":14},{"sys":9384},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9386},{"url":408,"details":9387,"fileName":414,"contentType":415},{"size":410,"image":9388},{"width":412,"height":413},{"sys":9390,"fields":9393},{"id":9391,"createdAt":9392},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":9394,"slug":9395,"articleIntro":9394,"category":9396},"72 - Production immobilisée","compte-72-production-immobilisee",[9397],{"metadata":9398,"sys":9401,"fields":9408},{"tags":9399,"concepts":9400},[],[],{"space":9402,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9404,"publishedVersion":364,"revision":64,"contentType":9406,"locale":29},{"sys":9403},{"type":12,"linkType":13,"id":14},{"sys":9405},{"id":21,"type":12,"linkType":22},{"sys":9407},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9409,"metaTitle":374,"metaDescription":375,"mainTitle":9410,"subtitle":393,"heroImage":9425,"ctaButton":416,"ctaLink":417},[373],{"data":9411,"content":9412,"nodeType":76},{},[9413,9419],{"data":9414,"content":9415,"nodeType":386},{},[9416],{"data":9417,"marks":9418,"value":385,"nodeType":84},{},[],{"data":9420,"content":9421,"nodeType":89},{},[9422],{"data":9423,"marks":9424,"value":155,"nodeType":84},{},[],{"metadata":9426,"sys":9429,"fields":9434},{"tags":9427,"concepts":9428},[],[],{"space":9430,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9432,"publishedVersion":64,"revision":46,"locale":29},{"sys":9431},{"type":12,"linkType":13,"id":14},{"sys":9433},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9435},{"url":408,"details":9436,"fileName":414,"contentType":415},{"size":410,"image":9437},{"width":412,"height":413},{"sys":9439,"fields":9442},{"id":9440,"createdAt":9441},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":9443,"slug":9444,"articleIntro":9443,"category":9445},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[9446],{"metadata":9447,"sys":9450,"fields":9457},{"tags":9448,"concepts":9449},[],[],{"space":9451,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9453,"publishedVersion":364,"revision":64,"contentType":9455,"locale":29},{"sys":9452},{"type":12,"linkType":13,"id":14},{"sys":9454},{"id":21,"type":12,"linkType":22},{"sys":9456},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9458,"metaTitle":374,"metaDescription":375,"mainTitle":9459,"subtitle":393,"heroImage":9474,"ctaButton":416,"ctaLink":417},[373],{"data":9460,"content":9461,"nodeType":76},{},[9462,9468],{"data":9463,"content":9464,"nodeType":386},{},[9465],{"data":9466,"marks":9467,"value":385,"nodeType":84},{},[],{"data":9469,"content":9470,"nodeType":89},{},[9471],{"data":9472,"marks":9473,"value":155,"nodeType":84},{},[],{"metadata":9475,"sys":9478,"fields":9483},{"tags":9476,"concepts":9477},[],[],{"space":9479,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9481,"publishedVersion":64,"revision":46,"locale":29},{"sys":9480},{"type":12,"linkType":13,"id":14},{"sys":9482},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9484},{"url":408,"details":9485,"fileName":414,"contentType":415},{"size":410,"image":9486},{"width":412,"height":413},{"sys":9488,"fields":9491},{"id":9489,"createdAt":9490},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":9492,"slug":9493,"articleIntro":9492,"category":9494},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[9495],{"metadata":9496,"sys":9499,"fields":9506},{"tags":9497,"concepts":9498},[],[],{"space":9500,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9502,"publishedVersion":364,"revision":64,"contentType":9504,"locale":29},{"sys":9501},{"type":12,"linkType":13,"id":14},{"sys":9503},{"id":21,"type":12,"linkType":22},{"sys":9505},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9507,"metaTitle":374,"metaDescription":375,"mainTitle":9508,"subtitle":393,"heroImage":9523,"ctaButton":416,"ctaLink":417},[373],{"data":9509,"content":9510,"nodeType":76},{},[9511,9517],{"data":9512,"content":9513,"nodeType":386},{},[9514],{"data":9515,"marks":9516,"value":385,"nodeType":84},{},[],{"data":9518,"content":9519,"nodeType":89},{},[9520],{"data":9521,"marks":9522,"value":155,"nodeType":84},{},[],{"metadata":9524,"sys":9527,"fields":9532},{"tags":9525,"concepts":9526},[],[],{"space":9528,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9530,"publishedVersion":64,"revision":46,"locale":29},{"sys":9529},{"type":12,"linkType":13,"id":14},{"sys":9531},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9533},{"url":408,"details":9534,"fileName":414,"contentType":415},{"size":410,"image":9535},{"width":412,"height":413},{"sys":9537,"fields":9540},{"id":9538,"createdAt":9539},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":9541,"slug":9542,"articleIntro":9541,"category":9543},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[9544],{"metadata":9545,"sys":9548,"fields":9555},{"tags":9546,"concepts":9547},[],[],{"space":9549,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9551,"publishedVersion":364,"revision":64,"contentType":9553,"locale":29},{"sys":9550},{"type":12,"linkType":13,"id":14},{"sys":9552},{"id":21,"type":12,"linkType":22},{"sys":9554},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9556,"metaTitle":374,"metaDescription":375,"mainTitle":9557,"subtitle":393,"heroImage":9572,"ctaButton":416,"ctaLink":417},[373],{"data":9558,"content":9559,"nodeType":76},{},[9560,9566],{"data":9561,"content":9562,"nodeType":386},{},[9563],{"data":9564,"marks":9565,"value":385,"nodeType":84},{},[],{"data":9567,"content":9568,"nodeType":89},{},[9569],{"data":9570,"marks":9571,"value":155,"nodeType":84},{},[],{"metadata":9573,"sys":9576,"fields":9581},{"tags":9574,"concepts":9575},[],[],{"space":9577,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9579,"publishedVersion":64,"revision":46,"locale":29},{"sys":9578},{"type":12,"linkType":13,"id":14},{"sys":9580},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9582},{"url":408,"details":9583,"fileName":414,"contentType":415},{"size":410,"image":9584},{"width":412,"height":413},{"sys":9586,"fields":9589},{"id":9587,"createdAt":9588},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":9590,"slug":9591,"articleIntro":9590,"category":9592},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[9593],{"metadata":9594,"sys":9597,"fields":9604},{"tags":9595,"concepts":9596},[],[],{"space":9598,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9600,"publishedVersion":364,"revision":64,"contentType":9602,"locale":29},{"sys":9599},{"type":12,"linkType":13,"id":14},{"sys":9601},{"id":21,"type":12,"linkType":22},{"sys":9603},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9605,"metaTitle":374,"metaDescription":375,"mainTitle":9606,"subtitle":393,"heroImage":9621,"ctaButton":416,"ctaLink":417},[373],{"data":9607,"content":9608,"nodeType":76},{},[9609,9615],{"data":9610,"content":9611,"nodeType":386},{},[9612],{"data":9613,"marks":9614,"value":385,"nodeType":84},{},[],{"data":9616,"content":9617,"nodeType":89},{},[9618],{"data":9619,"marks":9620,"value":155,"nodeType":84},{},[],{"metadata":9622,"sys":9625,"fields":9630},{"tags":9623,"concepts":9624},[],[],{"space":9626,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9628,"publishedVersion":64,"revision":46,"locale":29},{"sys":9627},{"type":12,"linkType":13,"id":14},{"sys":9629},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9631},{"url":408,"details":9632,"fileName":414,"contentType":415},{"size":410,"image":9633},{"width":412,"height":413},{"sys":9635,"fields":9638},{"id":9636,"createdAt":9637},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":9639,"slug":9640,"articleIntro":9639,"category":9641},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[9642],{"metadata":9643,"sys":9646,"fields":9653},{"tags":9644,"concepts":9645},[],[],{"space":9647,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9649,"publishedVersion":364,"revision":64,"contentType":9651,"locale":29},{"sys":9648},{"type":12,"linkType":13,"id":14},{"sys":9650},{"id":21,"type":12,"linkType":22},{"sys":9652},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9654,"metaTitle":374,"metaDescription":375,"mainTitle":9655,"subtitle":393,"heroImage":9670,"ctaButton":416,"ctaLink":417},[373],{"data":9656,"content":9657,"nodeType":76},{},[9658,9664],{"data":9659,"content":9660,"nodeType":386},{},[9661],{"data":9662,"marks":9663,"value":385,"nodeType":84},{},[],{"data":9665,"content":9666,"nodeType":89},{},[9667],{"data":9668,"marks":9669,"value":155,"nodeType":84},{},[],{"metadata":9671,"sys":9674,"fields":9679},{"tags":9672,"concepts":9673},[],[],{"space":9675,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9677,"publishedVersion":64,"revision":46,"locale":29},{"sys":9676},{"type":12,"linkType":13,"id":14},{"sys":9678},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9680},{"url":408,"details":9681,"fileName":414,"contentType":415},{"size":410,"image":9682},{"width":412,"height":413},{"sys":9684,"fields":9687},{"id":9685,"createdAt":9686},"3I5KJd4shZBebKbC7AQxh7","2025-05-27T14:00:39.444Z",{"title":9688,"slug":9689,"articleIntro":9688,"category":9690},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[9691],{"metadata":9692,"sys":9695,"fields":9702},{"tags":9693,"concepts":9694},[],[],{"space":9696,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9698,"publishedVersion":364,"revision":64,"contentType":9700,"locale":29},{"sys":9697},{"type":12,"linkType":13,"id":14},{"sys":9699},{"id":21,"type":12,"linkType":22},{"sys":9701},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9703,"metaTitle":374,"metaDescription":375,"mainTitle":9704,"subtitle":393,"heroImage":9719,"ctaButton":416,"ctaLink":417},[373],{"data":9705,"content":9706,"nodeType":76},{},[9707,9713],{"data":9708,"content":9709,"nodeType":386},{},[9710],{"data":9711,"marks":9712,"value":385,"nodeType":84},{},[],{"data":9714,"content":9715,"nodeType":89},{},[9716],{"data":9717,"marks":9718,"value":155,"nodeType":84},{},[],{"metadata":9720,"sys":9723,"fields":9728},{"tags":9721,"concepts":9722},[],[],{"space":9724,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9726,"publishedVersion":64,"revision":46,"locale":29},{"sys":9725},{"type":12,"linkType":13,"id":14},{"sys":9727},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9729},{"url":408,"details":9730,"fileName":414,"contentType":415},{"size":410,"image":9731},{"width":412,"height":413},{"sys":9733,"fields":9736},{"id":9734,"createdAt":9735},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":9737,"slug":9738,"articleIntro":9737,"category":9739},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[9740],{"metadata":9741,"sys":9744,"fields":9751},{"tags":9742,"concepts":9743},[],[],{"space":9745,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9747,"publishedVersion":364,"revision":64,"contentType":9749,"locale":29},{"sys":9746},{"type":12,"linkType":13,"id":14},{"sys":9748},{"id":21,"type":12,"linkType":22},{"sys":9750},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9752,"metaTitle":374,"metaDescription":375,"mainTitle":9753,"subtitle":393,"heroImage":9768,"ctaButton":416,"ctaLink":417},[373],{"data":9754,"content":9755,"nodeType":76},{},[9756,9762],{"data":9757,"content":9758,"nodeType":386},{},[9759],{"data":9760,"marks":9761,"value":385,"nodeType":84},{},[],{"data":9763,"content":9764,"nodeType":89},{},[9765],{"data":9766,"marks":9767,"value":155,"nodeType":84},{},[],{"metadata":9769,"sys":9772,"fields":9777},{"tags":9770,"concepts":9771},[],[],{"space":9773,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9775,"publishedVersion":64,"revision":46,"locale":29},{"sys":9774},{"type":12,"linkType":13,"id":14},{"sys":9776},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9778},{"url":408,"details":9779,"fileName":414,"contentType":415},{"size":410,"image":9780},{"width":412,"height":413},{"sys":9782,"fields":9785},{"id":9783,"createdAt":9784},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":9786,"slug":9787,"articleIntro":9786,"category":9788},"2748 - Autres prêts","compte-2748-autres-prets",[9789],{"metadata":9790,"sys":9793,"fields":9800},{"tags":9791,"concepts":9792},[],[],{"space":9794,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9796,"publishedVersion":364,"revision":64,"contentType":9798,"locale":29},{"sys":9795},{"type":12,"linkType":13,"id":14},{"sys":9797},{"id":21,"type":12,"linkType":22},{"sys":9799},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9801,"metaTitle":374,"metaDescription":375,"mainTitle":9802,"subtitle":393,"heroImage":9817,"ctaButton":416,"ctaLink":417},[373],{"data":9803,"content":9804,"nodeType":76},{},[9805,9811],{"data":9806,"content":9807,"nodeType":386},{},[9808],{"data":9809,"marks":9810,"value":385,"nodeType":84},{},[],{"data":9812,"content":9813,"nodeType":89},{},[9814],{"data":9815,"marks":9816,"value":155,"nodeType":84},{},[],{"metadata":9818,"sys":9821,"fields":9826},{"tags":9819,"concepts":9820},[],[],{"space":9822,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9824,"publishedVersion":64,"revision":46,"locale":29},{"sys":9823},{"type":12,"linkType":13,"id":14},{"sys":9825},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9827},{"url":408,"details":9828,"fileName":414,"contentType":415},{"size":410,"image":9829},{"width":412,"height":413},{"sys":9831,"fields":9834},{"id":9832,"createdAt":9833},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":9835,"slug":9836,"articleIntro":9835,"category":9837},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[9838],{"metadata":9839,"sys":9842,"fields":9849},{"tags":9840,"concepts":9841},[],[],{"space":9843,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9845,"publishedVersion":364,"revision":64,"contentType":9847,"locale":29},{"sys":9844},{"type":12,"linkType":13,"id":14},{"sys":9846},{"id":21,"type":12,"linkType":22},{"sys":9848},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9850,"metaTitle":374,"metaDescription":375,"mainTitle":9851,"subtitle":393,"heroImage":9866,"ctaButton":416,"ctaLink":417},[373],{"data":9852,"content":9853,"nodeType":76},{},[9854,9860],{"data":9855,"content":9856,"nodeType":386},{},[9857],{"data":9858,"marks":9859,"value":385,"nodeType":84},{},[],{"data":9861,"content":9862,"nodeType":89},{},[9863],{"data":9864,"marks":9865,"value":155,"nodeType":84},{},[],{"metadata":9867,"sys":9870,"fields":9875},{"tags":9868,"concepts":9869},[],[],{"space":9871,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9873,"publishedVersion":64,"revision":46,"locale":29},{"sys":9872},{"type":12,"linkType":13,"id":14},{"sys":9874},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9876},{"url":408,"details":9877,"fileName":414,"contentType":415},{"size":410,"image":9878},{"width":412,"height":413},{"sys":9880,"fields":9883},{"id":9881,"createdAt":9882},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":9884,"slug":9885,"articleIntro":9884,"category":9886},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[9887],{"metadata":9888,"sys":9891,"fields":9898},{"tags":9889,"concepts":9890},[],[],{"space":9892,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9894,"publishedVersion":364,"revision":64,"contentType":9896,"locale":29},{"sys":9893},{"type":12,"linkType":13,"id":14},{"sys":9895},{"id":21,"type":12,"linkType":22},{"sys":9897},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9899,"metaTitle":374,"metaDescription":375,"mainTitle":9900,"subtitle":393,"heroImage":9915,"ctaButton":416,"ctaLink":417},[373],{"data":9901,"content":9902,"nodeType":76},{},[9903,9909],{"data":9904,"content":9905,"nodeType":386},{},[9906],{"data":9907,"marks":9908,"value":385,"nodeType":84},{},[],{"data":9910,"content":9911,"nodeType":89},{},[9912],{"data":9913,"marks":9914,"value":155,"nodeType":84},{},[],{"metadata":9916,"sys":9919,"fields":9924},{"tags":9917,"concepts":9918},[],[],{"space":9920,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9922,"publishedVersion":64,"revision":46,"locale":29},{"sys":9921},{"type":12,"linkType":13,"id":14},{"sys":9923},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9925},{"url":408,"details":9926,"fileName":414,"contentType":415},{"size":410,"image":9927},{"width":412,"height":413},{"sys":9929,"fields":9932},{"id":9930,"createdAt":9931},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":9933,"slug":9934,"articleIntro":9935,"category":9936},"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.",[9937],{"metadata":9938,"sys":9941,"fields":9948},{"tags":9939,"concepts":9940},[],[],{"space":9942,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9944,"publishedVersion":364,"revision":64,"contentType":9946,"locale":29},{"sys":9943},{"type":12,"linkType":13,"id":14},{"sys":9945},{"id":21,"type":12,"linkType":22},{"sys":9947},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9949,"metaTitle":374,"metaDescription":375,"mainTitle":9950,"subtitle":393,"heroImage":9965,"ctaButton":416,"ctaLink":417},[373],{"data":9951,"content":9952,"nodeType":76},{},[9953,9959],{"data":9954,"content":9955,"nodeType":386},{},[9956],{"data":9957,"marks":9958,"value":385,"nodeType":84},{},[],{"data":9960,"content":9961,"nodeType":89},{},[9962],{"data":9963,"marks":9964,"value":155,"nodeType":84},{},[],{"metadata":9966,"sys":9969,"fields":9974},{"tags":9967,"concepts":9968},[],[],{"space":9970,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":9972,"publishedVersion":64,"revision":46,"locale":29},{"sys":9971},{"type":12,"linkType":13,"id":14},{"sys":9973},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":9975},{"url":408,"details":9976,"fileName":414,"contentType":415},{"size":410,"image":9977},{"width":412,"height":413},{"sys":9979,"fields":9982},{"id":9980,"createdAt":9981},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":9983,"slug":9984,"articleIntro":9983,"category":9985},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[9986],{"metadata":9987,"sys":9990,"fields":9997},{"tags":9988,"concepts":9989},[],[],{"space":9991,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":9993,"publishedVersion":364,"revision":64,"contentType":9995,"locale":29},{"sys":9992},{"type":12,"linkType":13,"id":14},{"sys":9994},{"id":21,"type":12,"linkType":22},{"sys":9996},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":9998,"metaTitle":374,"metaDescription":375,"mainTitle":9999,"subtitle":393,"heroImage":10014,"ctaButton":416,"ctaLink":417},[373],{"data":10000,"content":10001,"nodeType":76},{},[10002,10008],{"data":10003,"content":10004,"nodeType":386},{},[10005],{"data":10006,"marks":10007,"value":385,"nodeType":84},{},[],{"data":10009,"content":10010,"nodeType":89},{},[10011],{"data":10012,"marks":10013,"value":155,"nodeType":84},{},[],{"metadata":10015,"sys":10018,"fields":10023},{"tags":10016,"concepts":10017},[],[],{"space":10019,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10021,"publishedVersion":64,"revision":46,"locale":29},{"sys":10020},{"type":12,"linkType":13,"id":14},{"sys":10022},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10024},{"url":408,"details":10025,"fileName":414,"contentType":415},{"size":410,"image":10026},{"width":412,"height":413},{"sys":10028,"fields":10031},{"id":10029,"createdAt":10030},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":10032,"slug":10033,"articleIntro":10032,"category":10034},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[10035],{"metadata":10036,"sys":10039,"fields":10046},{"tags":10037,"concepts":10038},[],[],{"space":10040,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10042,"publishedVersion":364,"revision":64,"contentType":10044,"locale":29},{"sys":10041},{"type":12,"linkType":13,"id":14},{"sys":10043},{"id":21,"type":12,"linkType":22},{"sys":10045},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10047,"metaTitle":374,"metaDescription":375,"mainTitle":10048,"subtitle":393,"heroImage":10063,"ctaButton":416,"ctaLink":417},[373],{"data":10049,"content":10050,"nodeType":76},{},[10051,10057],{"data":10052,"content":10053,"nodeType":386},{},[10054],{"data":10055,"marks":10056,"value":385,"nodeType":84},{},[],{"data":10058,"content":10059,"nodeType":89},{},[10060],{"data":10061,"marks":10062,"value":155,"nodeType":84},{},[],{"metadata":10064,"sys":10067,"fields":10072},{"tags":10065,"concepts":10066},[],[],{"space":10068,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10070,"publishedVersion":64,"revision":46,"locale":29},{"sys":10069},{"type":12,"linkType":13,"id":14},{"sys":10071},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10073},{"url":408,"details":10074,"fileName":414,"contentType":415},{"size":410,"image":10075},{"width":412,"height":413},{"sys":10077,"fields":10080},{"id":10078,"createdAt":10079},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":10081,"slug":10082,"articleIntro":10081,"category":10083},"6331 - Versement de transport","compte-6331-versement-de-transport",[10084],{"metadata":10085,"sys":10088,"fields":10095},{"tags":10086,"concepts":10087},[],[],{"space":10089,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10091,"publishedVersion":364,"revision":64,"contentType":10093,"locale":29},{"sys":10090},{"type":12,"linkType":13,"id":14},{"sys":10092},{"id":21,"type":12,"linkType":22},{"sys":10094},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10096,"metaTitle":374,"metaDescription":375,"mainTitle":10097,"subtitle":393,"heroImage":10112,"ctaButton":416,"ctaLink":417},[373],{"data":10098,"content":10099,"nodeType":76},{},[10100,10106],{"data":10101,"content":10102,"nodeType":386},{},[10103],{"data":10104,"marks":10105,"value":385,"nodeType":84},{},[],{"data":10107,"content":10108,"nodeType":89},{},[10109],{"data":10110,"marks":10111,"value":155,"nodeType":84},{},[],{"metadata":10113,"sys":10116,"fields":10121},{"tags":10114,"concepts":10115},[],[],{"space":10117,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10119,"publishedVersion":64,"revision":46,"locale":29},{"sys":10118},{"type":12,"linkType":13,"id":14},{"sys":10120},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10122},{"url":408,"details":10123,"fileName":414,"contentType":415},{"size":410,"image":10124},{"width":412,"height":413},{"sys":10126,"fields":10129},{"id":10127,"createdAt":10128},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":10130,"slug":10131,"articleIntro":10130,"category":10132},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[10133],{"metadata":10134,"sys":10137,"fields":10144},{"tags":10135,"concepts":10136},[],[],{"space":10138,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10140,"publishedVersion":364,"revision":64,"contentType":10142,"locale":29},{"sys":10139},{"type":12,"linkType":13,"id":14},{"sys":10141},{"id":21,"type":12,"linkType":22},{"sys":10143},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10145,"metaTitle":374,"metaDescription":375,"mainTitle":10146,"subtitle":393,"heroImage":10161,"ctaButton":416,"ctaLink":417},[373],{"data":10147,"content":10148,"nodeType":76},{},[10149,10155],{"data":10150,"content":10151,"nodeType":386},{},[10152],{"data":10153,"marks":10154,"value":385,"nodeType":84},{},[],{"data":10156,"content":10157,"nodeType":89},{},[10158],{"data":10159,"marks":10160,"value":155,"nodeType":84},{},[],{"metadata":10162,"sys":10165,"fields":10170},{"tags":10163,"concepts":10164},[],[],{"space":10166,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10168,"publishedVersion":64,"revision":46,"locale":29},{"sys":10167},{"type":12,"linkType":13,"id":14},{"sys":10169},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10171},{"url":408,"details":10172,"fileName":414,"contentType":415},{"size":410,"image":10173},{"width":412,"height":413},{"sys":10175,"fields":10178},{"id":10176,"createdAt":10177},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":10179,"slug":10180,"articleIntro":10179,"category":10181},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[10182],{"metadata":10183,"sys":10186,"fields":10193},{"tags":10184,"concepts":10185},[],[],{"space":10187,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10189,"publishedVersion":364,"revision":64,"contentType":10191,"locale":29},{"sys":10188},{"type":12,"linkType":13,"id":14},{"sys":10190},{"id":21,"type":12,"linkType":22},{"sys":10192},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10194,"metaTitle":374,"metaDescription":375,"mainTitle":10195,"subtitle":393,"heroImage":10210,"ctaButton":416,"ctaLink":417},[373],{"data":10196,"content":10197,"nodeType":76},{},[10198,10204],{"data":10199,"content":10200,"nodeType":386},{},[10201],{"data":10202,"marks":10203,"value":385,"nodeType":84},{},[],{"data":10205,"content":10206,"nodeType":89},{},[10207],{"data":10208,"marks":10209,"value":155,"nodeType":84},{},[],{"metadata":10211,"sys":10214,"fields":10219},{"tags":10212,"concepts":10213},[],[],{"space":10215,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10217,"publishedVersion":64,"revision":46,"locale":29},{"sys":10216},{"type":12,"linkType":13,"id":14},{"sys":10218},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10220},{"url":408,"details":10221,"fileName":414,"contentType":415},{"size":410,"image":10222},{"width":412,"height":413},{"sys":10224,"fields":10227},{"id":10225,"createdAt":10226},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":10228,"slug":10229,"articleIntro":10230,"category":10231},"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",[10232],{"metadata":10233,"sys":10236,"fields":10243},{"tags":10234,"concepts":10235},[],[],{"space":10237,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10239,"publishedVersion":364,"revision":64,"contentType":10241,"locale":29},{"sys":10238},{"type":12,"linkType":13,"id":14},{"sys":10240},{"id":21,"type":12,"linkType":22},{"sys":10242},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10244,"metaTitle":374,"metaDescription":375,"mainTitle":10245,"subtitle":393,"heroImage":10260,"ctaButton":416,"ctaLink":417},[373],{"data":10246,"content":10247,"nodeType":76},{},[10248,10254],{"data":10249,"content":10250,"nodeType":386},{},[10251],{"data":10252,"marks":10253,"value":385,"nodeType":84},{},[],{"data":10255,"content":10256,"nodeType":89},{},[10257],{"data":10258,"marks":10259,"value":155,"nodeType":84},{},[],{"metadata":10261,"sys":10264,"fields":10269},{"tags":10262,"concepts":10263},[],[],{"space":10265,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10267,"publishedVersion":64,"revision":46,"locale":29},{"sys":10266},{"type":12,"linkType":13,"id":14},{"sys":10268},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10270},{"url":408,"details":10271,"fileName":414,"contentType":415},{"size":410,"image":10272},{"width":412,"height":413},{"sys":10274,"fields":10277},{"id":10275,"createdAt":10276},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":10278,"slug":10279,"articleIntro":-1,"category":10280},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[10281],{"metadata":10282,"sys":10285,"fields":10292},{"tags":10283,"concepts":10284},[],[],{"space":10286,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10288,"publishedVersion":364,"revision":64,"contentType":10290,"locale":29},{"sys":10287},{"type":12,"linkType":13,"id":14},{"sys":10289},{"id":21,"type":12,"linkType":22},{"sys":10291},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10293,"metaTitle":374,"metaDescription":375,"mainTitle":10294,"subtitle":393,"heroImage":10309,"ctaButton":416,"ctaLink":417},[373],{"data":10295,"content":10296,"nodeType":76},{},[10297,10303],{"data":10298,"content":10299,"nodeType":386},{},[10300],{"data":10301,"marks":10302,"value":385,"nodeType":84},{},[],{"data":10304,"content":10305,"nodeType":89},{},[10306],{"data":10307,"marks":10308,"value":155,"nodeType":84},{},[],{"metadata":10310,"sys":10313,"fields":10318},{"tags":10311,"concepts":10312},[],[],{"space":10314,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10316,"publishedVersion":64,"revision":46,"locale":29},{"sys":10315},{"type":12,"linkType":13,"id":14},{"sys":10317},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10319},{"url":408,"details":10320,"fileName":414,"contentType":415},{"size":410,"image":10321},{"width":412,"height":413},{"sys":10323,"fields":10326},{"id":10324,"createdAt":10325},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10327,"slug":10328,"articleIntro":10327,"category":10329},"Compte 2184 - Mobilier","compte-2184-mobilier",[10330],{"metadata":10331,"sys":10334,"fields":10341},{"tags":10332,"concepts":10333},[],[],{"space":10335,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10337,"publishedVersion":364,"revision":64,"contentType":10339,"locale":29},{"sys":10336},{"type":12,"linkType":13,"id":14},{"sys":10338},{"id":21,"type":12,"linkType":22},{"sys":10340},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10342,"metaTitle":374,"metaDescription":375,"mainTitle":10343,"subtitle":393,"heroImage":10358,"ctaButton":416,"ctaLink":417},[373],{"data":10344,"content":10345,"nodeType":76},{},[10346,10352],{"data":10347,"content":10348,"nodeType":386},{},[10349],{"data":10350,"marks":10351,"value":385,"nodeType":84},{},[],{"data":10353,"content":10354,"nodeType":89},{},[10355],{"data":10356,"marks":10357,"value":155,"nodeType":84},{},[],{"metadata":10359,"sys":10362,"fields":10367},{"tags":10360,"concepts":10361},[],[],{"space":10363,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10365,"publishedVersion":64,"revision":46,"locale":29},{"sys":10364},{"type":12,"linkType":13,"id":14},{"sys":10366},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10368},{"url":408,"details":10369,"fileName":414,"contentType":415},{"size":410,"image":10370},{"width":412,"height":413},{"sys":10372,"fields":10375},{"id":10373,"createdAt":10374},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":10376,"slug":10377,"articleIntro":10376,"category":10378},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[10379],{"metadata":10380,"sys":10383,"fields":10390},{"tags":10381,"concepts":10382},[],[],{"space":10384,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10386,"publishedVersion":364,"revision":64,"contentType":10388,"locale":29},{"sys":10385},{"type":12,"linkType":13,"id":14},{"sys":10387},{"id":21,"type":12,"linkType":22},{"sys":10389},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10391,"metaTitle":374,"metaDescription":375,"mainTitle":10392,"subtitle":393,"heroImage":10407,"ctaButton":416,"ctaLink":417},[373],{"data":10393,"content":10394,"nodeType":76},{},[10395,10401],{"data":10396,"content":10397,"nodeType":386},{},[10398],{"data":10399,"marks":10400,"value":385,"nodeType":84},{},[],{"data":10402,"content":10403,"nodeType":89},{},[10404],{"data":10405,"marks":10406,"value":155,"nodeType":84},{},[],{"metadata":10408,"sys":10411,"fields":10416},{"tags":10409,"concepts":10410},[],[],{"space":10412,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10414,"publishedVersion":64,"revision":46,"locale":29},{"sys":10413},{"type":12,"linkType":13,"id":14},{"sys":10415},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10417},{"url":408,"details":10418,"fileName":414,"contentType":415},{"size":410,"image":10419},{"width":412,"height":413},{"sys":10421,"fields":10424},{"id":10422,"createdAt":10423},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":10425,"slug":10426,"articleIntro":-1,"category":10427},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[10428],{"metadata":10429,"sys":10432,"fields":10439},{"tags":10430,"concepts":10431},[],[],{"space":10433,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10435,"publishedVersion":364,"revision":64,"contentType":10437,"locale":29},{"sys":10434},{"type":12,"linkType":13,"id":14},{"sys":10436},{"id":21,"type":12,"linkType":22},{"sys":10438},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10440,"metaTitle":374,"metaDescription":375,"mainTitle":10441,"subtitle":393,"heroImage":10456,"ctaButton":416,"ctaLink":417},[373],{"data":10442,"content":10443,"nodeType":76},{},[10444,10450],{"data":10445,"content":10446,"nodeType":386},{},[10447],{"data":10448,"marks":10449,"value":385,"nodeType":84},{},[],{"data":10451,"content":10452,"nodeType":89},{},[10453],{"data":10454,"marks":10455,"value":155,"nodeType":84},{},[],{"metadata":10457,"sys":10460,"fields":10465},{"tags":10458,"concepts":10459},[],[],{"space":10461,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10463,"publishedVersion":64,"revision":46,"locale":29},{"sys":10462},{"type":12,"linkType":13,"id":14},{"sys":10464},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10466},{"url":408,"details":10467,"fileName":414,"contentType":415},{"size":410,"image":10468},{"width":412,"height":413},{"sys":10470,"fields":10473},{"id":10471,"createdAt":10472},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":10474,"slug":10475,"articleIntro":10474,"category":10476},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[10477],{"metadata":10478,"sys":10481,"fields":10488},{"tags":10479,"concepts":10480},[],[],{"space":10482,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10484,"publishedVersion":364,"revision":64,"contentType":10486,"locale":29},{"sys":10483},{"type":12,"linkType":13,"id":14},{"sys":10485},{"id":21,"type":12,"linkType":22},{"sys":10487},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10489,"metaTitle":374,"metaDescription":375,"mainTitle":10490,"subtitle":393,"heroImage":10505,"ctaButton":416,"ctaLink":417},[373],{"data":10491,"content":10492,"nodeType":76},{},[10493,10499],{"data":10494,"content":10495,"nodeType":386},{},[10496],{"data":10497,"marks":10498,"value":385,"nodeType":84},{},[],{"data":10500,"content":10501,"nodeType":89},{},[10502],{"data":10503,"marks":10504,"value":155,"nodeType":84},{},[],{"metadata":10506,"sys":10509,"fields":10514},{"tags":10507,"concepts":10508},[],[],{"space":10510,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10512,"publishedVersion":64,"revision":46,"locale":29},{"sys":10511},{"type":12,"linkType":13,"id":14},{"sys":10513},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10515},{"url":408,"details":10516,"fileName":414,"contentType":415},{"size":410,"image":10517},{"width":412,"height":413},{"sys":10519,"fields":10522},{"id":10520,"createdAt":10521},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":10523,"slug":10524,"articleIntro":10523,"category":10525},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[10526],{"metadata":10527,"sys":10530,"fields":10537},{"tags":10528,"concepts":10529},[],[],{"space":10531,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10533,"publishedVersion":364,"revision":64,"contentType":10535,"locale":29},{"sys":10532},{"type":12,"linkType":13,"id":14},{"sys":10534},{"id":21,"type":12,"linkType":22},{"sys":10536},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10538,"metaTitle":374,"metaDescription":375,"mainTitle":10539,"subtitle":393,"heroImage":10554,"ctaButton":416,"ctaLink":417},[373],{"data":10540,"content":10541,"nodeType":76},{},[10542,10548],{"data":10543,"content":10544,"nodeType":386},{},[10545],{"data":10546,"marks":10547,"value":385,"nodeType":84},{},[],{"data":10549,"content":10550,"nodeType":89},{},[10551],{"data":10552,"marks":10553,"value":155,"nodeType":84},{},[],{"metadata":10555,"sys":10558,"fields":10563},{"tags":10556,"concepts":10557},[],[],{"space":10559,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10561,"publishedVersion":64,"revision":46,"locale":29},{"sys":10560},{"type":12,"linkType":13,"id":14},{"sys":10562},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10564},{"url":408,"details":10565,"fileName":414,"contentType":415},{"size":410,"image":10566},{"width":412,"height":413},{"sys":10568,"fields":10571},{"id":10569,"createdAt":10570},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":10572,"slug":10573,"articleIntro":10574,"category":10575},"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.",[10576],{"metadata":10577,"sys":10580,"fields":10587},{"tags":10578,"concepts":10579},[],[],{"space":10581,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10583,"publishedVersion":364,"revision":64,"contentType":10585,"locale":29},{"sys":10582},{"type":12,"linkType":13,"id":14},{"sys":10584},{"id":21,"type":12,"linkType":22},{"sys":10586},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10588,"metaTitle":374,"metaDescription":375,"mainTitle":10589,"subtitle":393,"heroImage":10604,"ctaButton":416,"ctaLink":417},[373],{"data":10590,"content":10591,"nodeType":76},{},[10592,10598],{"data":10593,"content":10594,"nodeType":386},{},[10595],{"data":10596,"marks":10597,"value":385,"nodeType":84},{},[],{"data":10599,"content":10600,"nodeType":89},{},[10601],{"data":10602,"marks":10603,"value":155,"nodeType":84},{},[],{"metadata":10605,"sys":10608,"fields":10613},{"tags":10606,"concepts":10607},[],[],{"space":10609,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10611,"publishedVersion":64,"revision":46,"locale":29},{"sys":10610},{"type":12,"linkType":13,"id":14},{"sys":10612},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10614},{"url":408,"details":10615,"fileName":414,"contentType":415},{"size":410,"image":10616},{"width":412,"height":413},{"sys":10618,"fields":10621},{"id":10619,"createdAt":10620},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":10622,"slug":10623,"articleIntro":10622,"category":10624},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[10625],{"metadata":10626,"sys":10629,"fields":10636},{"tags":10627,"concepts":10628},[],[],{"space":10630,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10632,"publishedVersion":364,"revision":64,"contentType":10634,"locale":29},{"sys":10631},{"type":12,"linkType":13,"id":14},{"sys":10633},{"id":21,"type":12,"linkType":22},{"sys":10635},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10637,"metaTitle":374,"metaDescription":375,"mainTitle":10638,"subtitle":393,"heroImage":10653,"ctaButton":416,"ctaLink":417},[373],{"data":10639,"content":10640,"nodeType":76},{},[10641,10647],{"data":10642,"content":10643,"nodeType":386},{},[10644],{"data":10645,"marks":10646,"value":385,"nodeType":84},{},[],{"data":10648,"content":10649,"nodeType":89},{},[10650],{"data":10651,"marks":10652,"value":155,"nodeType":84},{},[],{"metadata":10654,"sys":10657,"fields":10662},{"tags":10655,"concepts":10656},[],[],{"space":10658,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10660,"publishedVersion":64,"revision":46,"locale":29},{"sys":10659},{"type":12,"linkType":13,"id":14},{"sys":10661},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10663},{"url":408,"details":10664,"fileName":414,"contentType":415},{"size":410,"image":10665},{"width":412,"height":413},{"sys":10667,"fields":10670},{"id":10668,"createdAt":10669},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":10671,"slug":10672,"articleIntro":10671,"category":10673},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[10674],{"metadata":10675,"sys":10678,"fields":10685},{"tags":10676,"concepts":10677},[],[],{"space":10679,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10681,"publishedVersion":364,"revision":64,"contentType":10683,"locale":29},{"sys":10680},{"type":12,"linkType":13,"id":14},{"sys":10682},{"id":21,"type":12,"linkType":22},{"sys":10684},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10686,"metaTitle":374,"metaDescription":375,"mainTitle":10687,"subtitle":393,"heroImage":10702,"ctaButton":416,"ctaLink":417},[373],{"data":10688,"content":10689,"nodeType":76},{},[10690,10696],{"data":10691,"content":10692,"nodeType":386},{},[10693],{"data":10694,"marks":10695,"value":385,"nodeType":84},{},[],{"data":10697,"content":10698,"nodeType":89},{},[10699],{"data":10700,"marks":10701,"value":155,"nodeType":84},{},[],{"metadata":10703,"sys":10706,"fields":10711},{"tags":10704,"concepts":10705},[],[],{"space":10707,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10709,"publishedVersion":64,"revision":46,"locale":29},{"sys":10708},{"type":12,"linkType":13,"id":14},{"sys":10710},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10712},{"url":408,"details":10713,"fileName":414,"contentType":415},{"size":410,"image":10714},{"width":412,"height":413},{"sys":10716,"fields":10719},{"id":10717,"createdAt":10718},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":10720,"slug":10721,"articleIntro":10720,"category":10722},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[10723],{"metadata":10724,"sys":10727,"fields":10734},{"tags":10725,"concepts":10726},[],[],{"space":10728,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10730,"publishedVersion":364,"revision":64,"contentType":10732,"locale":29},{"sys":10729},{"type":12,"linkType":13,"id":14},{"sys":10731},{"id":21,"type":12,"linkType":22},{"sys":10733},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10735,"metaTitle":374,"metaDescription":375,"mainTitle":10736,"subtitle":393,"heroImage":10751,"ctaButton":416,"ctaLink":417},[373],{"data":10737,"content":10738,"nodeType":76},{},[10739,10745],{"data":10740,"content":10741,"nodeType":386},{},[10742],{"data":10743,"marks":10744,"value":385,"nodeType":84},{},[],{"data":10746,"content":10747,"nodeType":89},{},[10748],{"data":10749,"marks":10750,"value":155,"nodeType":84},{},[],{"metadata":10752,"sys":10755,"fields":10760},{"tags":10753,"concepts":10754},[],[],{"space":10756,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10758,"publishedVersion":64,"revision":46,"locale":29},{"sys":10757},{"type":12,"linkType":13,"id":14},{"sys":10759},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10761},{"url":408,"details":10762,"fileName":414,"contentType":415},{"size":410,"image":10763},{"width":412,"height":413},{"sys":10765,"fields":10768},{"id":10766,"createdAt":10767},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":10769,"slug":10770,"articleIntro":10769,"category":10771},"668 - Autres charges financières","compte-668-autres-charges-financieres",[10772],{"metadata":10773,"sys":10776,"fields":10783},{"tags":10774,"concepts":10775},[],[],{"space":10777,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10779,"publishedVersion":364,"revision":64,"contentType":10781,"locale":29},{"sys":10778},{"type":12,"linkType":13,"id":14},{"sys":10780},{"id":21,"type":12,"linkType":22},{"sys":10782},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10784,"metaTitle":374,"metaDescription":375,"mainTitle":10785,"subtitle":393,"heroImage":10800,"ctaButton":416,"ctaLink":417},[373],{"data":10786,"content":10787,"nodeType":76},{},[10788,10794],{"data":10789,"content":10790,"nodeType":386},{},[10791],{"data":10792,"marks":10793,"value":385,"nodeType":84},{},[],{"data":10795,"content":10796,"nodeType":89},{},[10797],{"data":10798,"marks":10799,"value":155,"nodeType":84},{},[],{"metadata":10801,"sys":10804,"fields":10809},{"tags":10802,"concepts":10803},[],[],{"space":10805,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10807,"publishedVersion":64,"revision":46,"locale":29},{"sys":10806},{"type":12,"linkType":13,"id":14},{"sys":10808},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10810},{"url":408,"details":10811,"fileName":414,"contentType":415},{"size":410,"image":10812},{"width":412,"height":413},{"sys":10814,"fields":10817},{"id":10815,"createdAt":10816},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":10818,"slug":10819,"articleIntro":10818,"category":10820},"613 - Locations","compte-613-locations",[10821],{"metadata":10822,"sys":10825,"fields":10832},{"tags":10823,"concepts":10824},[],[],{"space":10826,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10828,"publishedVersion":364,"revision":64,"contentType":10830,"locale":29},{"sys":10827},{"type":12,"linkType":13,"id":14},{"sys":10829},{"id":21,"type":12,"linkType":22},{"sys":10831},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10833,"metaTitle":374,"metaDescription":375,"mainTitle":10834,"subtitle":393,"heroImage":10849,"ctaButton":416,"ctaLink":417},[373],{"data":10835,"content":10836,"nodeType":76},{},[10837,10843],{"data":10838,"content":10839,"nodeType":386},{},[10840],{"data":10841,"marks":10842,"value":385,"nodeType":84},{},[],{"data":10844,"content":10845,"nodeType":89},{},[10846],{"data":10847,"marks":10848,"value":155,"nodeType":84},{},[],{"metadata":10850,"sys":10853,"fields":10858},{"tags":10851,"concepts":10852},[],[],{"space":10854,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10856,"publishedVersion":64,"revision":46,"locale":29},{"sys":10855},{"type":12,"linkType":13,"id":14},{"sys":10857},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10859},{"url":408,"details":10860,"fileName":414,"contentType":415},{"size":410,"image":10861},{"width":412,"height":413},{"sys":10863,"fields":10866},{"id":10864,"createdAt":10865},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":10867,"slug":10868,"articleIntro":10867,"category":10869},"6097 - de marchandises","compte-6097-de-marchandises",[10870],{"metadata":10871,"sys":10874,"fields":10881},{"tags":10872,"concepts":10873},[],[],{"space":10875,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10877,"publishedVersion":364,"revision":64,"contentType":10879,"locale":29},{"sys":10876},{"type":12,"linkType":13,"id":14},{"sys":10878},{"id":21,"type":12,"linkType":22},{"sys":10880},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10882,"metaTitle":374,"metaDescription":375,"mainTitle":10883,"subtitle":393,"heroImage":10898,"ctaButton":416,"ctaLink":417},[373],{"data":10884,"content":10885,"nodeType":76},{},[10886,10892],{"data":10887,"content":10888,"nodeType":386},{},[10889],{"data":10890,"marks":10891,"value":385,"nodeType":84},{},[],{"data":10893,"content":10894,"nodeType":89},{},[10895],{"data":10896,"marks":10897,"value":155,"nodeType":84},{},[],{"metadata":10899,"sys":10902,"fields":10907},{"tags":10900,"concepts":10901},[],[],{"space":10903,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10905,"publishedVersion":64,"revision":46,"locale":29},{"sys":10904},{"type":12,"linkType":13,"id":14},{"sys":10906},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10908},{"url":408,"details":10909,"fileName":414,"contentType":415},{"size":410,"image":10910},{"width":412,"height":413},{"sys":10912,"fields":10915},{"id":10913,"createdAt":10914},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":10916,"slug":10917,"articleIntro":10916,"category":10918},"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",[10919],{"metadata":10920,"sys":10923,"fields":10930},{"tags":10921,"concepts":10922},[],[],{"space":10924,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10926,"publishedVersion":364,"revision":64,"contentType":10928,"locale":29},{"sys":10925},{"type":12,"linkType":13,"id":14},{"sys":10927},{"id":21,"type":12,"linkType":22},{"sys":10929},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10931,"metaTitle":374,"metaDescription":375,"mainTitle":10932,"subtitle":393,"heroImage":10947,"ctaButton":416,"ctaLink":417},[373],{"data":10933,"content":10934,"nodeType":76},{},[10935,10941],{"data":10936,"content":10937,"nodeType":386},{},[10938],{"data":10939,"marks":10940,"value":385,"nodeType":84},{},[],{"data":10942,"content":10943,"nodeType":89},{},[10944],{"data":10945,"marks":10946,"value":155,"nodeType":84},{},[],{"metadata":10948,"sys":10951,"fields":10956},{"tags":10949,"concepts":10950},[],[],{"space":10952,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":10954,"publishedVersion":64,"revision":46,"locale":29},{"sys":10953},{"type":12,"linkType":13,"id":14},{"sys":10955},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":10957},{"url":408,"details":10958,"fileName":414,"contentType":415},{"size":410,"image":10959},{"width":412,"height":413},{"sys":10961,"fields":10964},{"id":10962,"createdAt":10963},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":10965,"slug":10966,"articleIntro":-1,"category":10967},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[10968],{"metadata":10969,"sys":10972,"fields":10979},{"tags":10970,"concepts":10971},[],[],{"space":10973,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":10975,"publishedVersion":364,"revision":64,"contentType":10977,"locale":29},{"sys":10974},{"type":12,"linkType":13,"id":14},{"sys":10976},{"id":21,"type":12,"linkType":22},{"sys":10978},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":10980,"metaTitle":374,"metaDescription":375,"mainTitle":10981,"subtitle":393,"heroImage":10996,"ctaButton":416,"ctaLink":417},[373],{"data":10982,"content":10983,"nodeType":76},{},[10984,10990],{"data":10985,"content":10986,"nodeType":386},{},[10987],{"data":10988,"marks":10989,"value":385,"nodeType":84},{},[],{"data":10991,"content":10992,"nodeType":89},{},[10993],{"data":10994,"marks":10995,"value":155,"nodeType":84},{},[],{"metadata":10997,"sys":11000,"fields":11005},{"tags":10998,"concepts":10999},[],[],{"space":11001,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11003,"publishedVersion":64,"revision":46,"locale":29},{"sys":11002},{"type":12,"linkType":13,"id":14},{"sys":11004},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11006},{"url":408,"details":11007,"fileName":414,"contentType":415},{"size":410,"image":11008},{"width":412,"height":413},{"sys":11010,"fields":11013},{"id":11011,"createdAt":11012},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":11014,"slug":11015,"articleIntro":11014,"category":11016},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[11017],{"metadata":11018,"sys":11021,"fields":11028},{"tags":11019,"concepts":11020},[],[],{"space":11022,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11024,"publishedVersion":364,"revision":64,"contentType":11026,"locale":29},{"sys":11023},{"type":12,"linkType":13,"id":14},{"sys":11025},{"id":21,"type":12,"linkType":22},{"sys":11027},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11029,"metaTitle":374,"metaDescription":375,"mainTitle":11030,"subtitle":393,"heroImage":11045,"ctaButton":416,"ctaLink":417},[373],{"data":11031,"content":11032,"nodeType":76},{},[11033,11039],{"data":11034,"content":11035,"nodeType":386},{},[11036],{"data":11037,"marks":11038,"value":385,"nodeType":84},{},[],{"data":11040,"content":11041,"nodeType":89},{},[11042],{"data":11043,"marks":11044,"value":155,"nodeType":84},{},[],{"metadata":11046,"sys":11049,"fields":11054},{"tags":11047,"concepts":11048},[],[],{"space":11050,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11052,"publishedVersion":64,"revision":46,"locale":29},{"sys":11051},{"type":12,"linkType":13,"id":14},{"sys":11053},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11055},{"url":408,"details":11056,"fileName":414,"contentType":415},{"size":410,"image":11057},{"width":412,"height":413},{"sys":11059,"fields":11062},{"id":11060,"createdAt":11061},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":11063,"slug":11064,"articleIntro":11063,"category":11065},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[11066],{"metadata":11067,"sys":11070,"fields":11077},{"tags":11068,"concepts":11069},[],[],{"space":11071,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11073,"publishedVersion":364,"revision":64,"contentType":11075,"locale":29},{"sys":11072},{"type":12,"linkType":13,"id":14},{"sys":11074},{"id":21,"type":12,"linkType":22},{"sys":11076},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11078,"metaTitle":374,"metaDescription":375,"mainTitle":11079,"subtitle":393,"heroImage":11094,"ctaButton":416,"ctaLink":417},[373],{"data":11080,"content":11081,"nodeType":76},{},[11082,11088],{"data":11083,"content":11084,"nodeType":386},{},[11085],{"data":11086,"marks":11087,"value":385,"nodeType":84},{},[],{"data":11089,"content":11090,"nodeType":89},{},[11091],{"data":11092,"marks":11093,"value":155,"nodeType":84},{},[],{"metadata":11095,"sys":11098,"fields":11103},{"tags":11096,"concepts":11097},[],[],{"space":11099,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11101,"publishedVersion":64,"revision":46,"locale":29},{"sys":11100},{"type":12,"linkType":13,"id":14},{"sys":11102},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11104},{"url":408,"details":11105,"fileName":414,"contentType":415},{"size":410,"image":11106},{"width":412,"height":413},{"sys":11108,"fields":11111},{"id":11109,"createdAt":11110},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":11112,"slug":11113,"articleIntro":11112,"category":11114},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[11115],{"metadata":11116,"sys":11119,"fields":11126},{"tags":11117,"concepts":11118},[],[],{"space":11120,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11122,"publishedVersion":364,"revision":64,"contentType":11124,"locale":29},{"sys":11121},{"type":12,"linkType":13,"id":14},{"sys":11123},{"id":21,"type":12,"linkType":22},{"sys":11125},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11127,"metaTitle":374,"metaDescription":375,"mainTitle":11128,"subtitle":393,"heroImage":11143,"ctaButton":416,"ctaLink":417},[373],{"data":11129,"content":11130,"nodeType":76},{},[11131,11137],{"data":11132,"content":11133,"nodeType":386},{},[11134],{"data":11135,"marks":11136,"value":385,"nodeType":84},{},[],{"data":11138,"content":11139,"nodeType":89},{},[11140],{"data":11141,"marks":11142,"value":155,"nodeType":84},{},[],{"metadata":11144,"sys":11147,"fields":11152},{"tags":11145,"concepts":11146},[],[],{"space":11148,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11150,"publishedVersion":64,"revision":46,"locale":29},{"sys":11149},{"type":12,"linkType":13,"id":14},{"sys":11151},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11153},{"url":408,"details":11154,"fileName":414,"contentType":415},{"size":410,"image":11155},{"width":412,"height":413},{"sys":11157,"fields":11160},{"id":11158,"createdAt":11159},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":11161,"slug":11162,"articleIntro":11161,"category":11163},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[11164],{"metadata":11165,"sys":11168,"fields":11175},{"tags":11166,"concepts":11167},[],[],{"space":11169,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11171,"publishedVersion":364,"revision":64,"contentType":11173,"locale":29},{"sys":11170},{"type":12,"linkType":13,"id":14},{"sys":11172},{"id":21,"type":12,"linkType":22},{"sys":11174},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11176,"metaTitle":374,"metaDescription":375,"mainTitle":11177,"subtitle":393,"heroImage":11192,"ctaButton":416,"ctaLink":417},[373],{"data":11178,"content":11179,"nodeType":76},{},[11180,11186],{"data":11181,"content":11182,"nodeType":386},{},[11183],{"data":11184,"marks":11185,"value":385,"nodeType":84},{},[],{"data":11187,"content":11188,"nodeType":89},{},[11189],{"data":11190,"marks":11191,"value":155,"nodeType":84},{},[],{"metadata":11193,"sys":11196,"fields":11201},{"tags":11194,"concepts":11195},[],[],{"space":11197,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11199,"publishedVersion":64,"revision":46,"locale":29},{"sys":11198},{"type":12,"linkType":13,"id":14},{"sys":11200},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11202},{"url":408,"details":11203,"fileName":414,"contentType":415},{"size":410,"image":11204},{"width":412,"height":413},{"sys":11206,"fields":11209},{"id":11207,"createdAt":11208},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":11210,"slug":11211,"articleIntro":-1,"category":11212},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[11213],{"metadata":11214,"sys":11217,"fields":11224},{"tags":11215,"concepts":11216},[],[],{"space":11218,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11220,"publishedVersion":364,"revision":64,"contentType":11222,"locale":29},{"sys":11219},{"type":12,"linkType":13,"id":14},{"sys":11221},{"id":21,"type":12,"linkType":22},{"sys":11223},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11225,"metaTitle":374,"metaDescription":375,"mainTitle":11226,"subtitle":393,"heroImage":11241,"ctaButton":416,"ctaLink":417},[373],{"data":11227,"content":11228,"nodeType":76},{},[11229,11235],{"data":11230,"content":11231,"nodeType":386},{},[11232],{"data":11233,"marks":11234,"value":385,"nodeType":84},{},[],{"data":11236,"content":11237,"nodeType":89},{},[11238],{"data":11239,"marks":11240,"value":155,"nodeType":84},{},[],{"metadata":11242,"sys":11245,"fields":11250},{"tags":11243,"concepts":11244},[],[],{"space":11246,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11248,"publishedVersion":64,"revision":46,"locale":29},{"sys":11247},{"type":12,"linkType":13,"id":14},{"sys":11249},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11251},{"url":408,"details":11252,"fileName":414,"contentType":415},{"size":410,"image":11253},{"width":412,"height":413},{"sys":11255,"fields":11258},{"id":11256,"createdAt":11257},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":11259,"slug":11260,"articleIntro":11259,"category":11261},"Compte 106 - Réserves","compte-106-reserves",[11262],{"metadata":11263,"sys":11266,"fields":11273},{"tags":11264,"concepts":11265},[],[],{"space":11267,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11269,"publishedVersion":364,"revision":64,"contentType":11271,"locale":29},{"sys":11268},{"type":12,"linkType":13,"id":14},{"sys":11270},{"id":21,"type":12,"linkType":22},{"sys":11272},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11274,"metaTitle":374,"metaDescription":375,"mainTitle":11275,"subtitle":393,"heroImage":11290,"ctaButton":416,"ctaLink":417},[373],{"data":11276,"content":11277,"nodeType":76},{},[11278,11284],{"data":11279,"content":11280,"nodeType":386},{},[11281],{"data":11282,"marks":11283,"value":385,"nodeType":84},{},[],{"data":11285,"content":11286,"nodeType":89},{},[11287],{"data":11288,"marks":11289,"value":155,"nodeType":84},{},[],{"metadata":11291,"sys":11294,"fields":11299},{"tags":11292,"concepts":11293},[],[],{"space":11295,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11297,"publishedVersion":64,"revision":46,"locale":29},{"sys":11296},{"type":12,"linkType":13,"id":14},{"sys":11298},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11300},{"url":408,"details":11301,"fileName":414,"contentType":415},{"size":410,"image":11302},{"width":412,"height":413},{"sys":11304,"fields":11307},{"id":11305,"createdAt":11306},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":11308,"slug":11309,"articleIntro":11308,"category":11310},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[11311],{"metadata":11312,"sys":11315,"fields":11322},{"tags":11313,"concepts":11314},[],[],{"space":11316,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11318,"publishedVersion":364,"revision":64,"contentType":11320,"locale":29},{"sys":11317},{"type":12,"linkType":13,"id":14},{"sys":11319},{"id":21,"type":12,"linkType":22},{"sys":11321},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11323,"metaTitle":374,"metaDescription":375,"mainTitle":11324,"subtitle":393,"heroImage":11339,"ctaButton":416,"ctaLink":417},[373],{"data":11325,"content":11326,"nodeType":76},{},[11327,11333],{"data":11328,"content":11329,"nodeType":386},{},[11330],{"data":11331,"marks":11332,"value":385,"nodeType":84},{},[],{"data":11334,"content":11335,"nodeType":89},{},[11336],{"data":11337,"marks":11338,"value":155,"nodeType":84},{},[],{"metadata":11340,"sys":11343,"fields":11348},{"tags":11341,"concepts":11342},[],[],{"space":11344,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11346,"publishedVersion":64,"revision":46,"locale":29},{"sys":11345},{"type":12,"linkType":13,"id":14},{"sys":11347},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11349},{"url":408,"details":11350,"fileName":414,"contentType":415},{"size":410,"image":11351},{"width":412,"height":413},{"sys":11353,"fields":11356},{"id":11354,"createdAt":11355},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":11357,"slug":11358,"articleIntro":11357,"category":11359},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[11360],{"metadata":11361,"sys":11364,"fields":11371},{"tags":11362,"concepts":11363},[],[],{"space":11365,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11367,"publishedVersion":364,"revision":64,"contentType":11369,"locale":29},{"sys":11366},{"type":12,"linkType":13,"id":14},{"sys":11368},{"id":21,"type":12,"linkType":22},{"sys":11370},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11372,"metaTitle":374,"metaDescription":375,"mainTitle":11373,"subtitle":393,"heroImage":11388,"ctaButton":416,"ctaLink":417},[373],{"data":11374,"content":11375,"nodeType":76},{},[11376,11382],{"data":11377,"content":11378,"nodeType":386},{},[11379],{"data":11380,"marks":11381,"value":385,"nodeType":84},{},[],{"data":11383,"content":11384,"nodeType":89},{},[11385],{"data":11386,"marks":11387,"value":155,"nodeType":84},{},[],{"metadata":11389,"sys":11392,"fields":11397},{"tags":11390,"concepts":11391},[],[],{"space":11393,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11395,"publishedVersion":64,"revision":46,"locale":29},{"sys":11394},{"type":12,"linkType":13,"id":14},{"sys":11396},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11398},{"url":408,"details":11399,"fileName":414,"contentType":415},{"size":410,"image":11400},{"width":412,"height":413},{"sys":11402,"fields":11405},{"id":11403,"createdAt":11404},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":11406,"slug":11407,"articleIntro":11406,"category":11408},"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",[11409],{"metadata":11410,"sys":11413,"fields":11420},{"tags":11411,"concepts":11412},[],[],{"space":11414,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11416,"publishedVersion":364,"revision":64,"contentType":11418,"locale":29},{"sys":11415},{"type":12,"linkType":13,"id":14},{"sys":11417},{"id":21,"type":12,"linkType":22},{"sys":11419},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11421,"metaTitle":374,"metaDescription":375,"mainTitle":11422,"subtitle":393,"heroImage":11437,"ctaButton":416,"ctaLink":417},[373],{"data":11423,"content":11424,"nodeType":76},{},[11425,11431],{"data":11426,"content":11427,"nodeType":386},{},[11428],{"data":11429,"marks":11430,"value":385,"nodeType":84},{},[],{"data":11432,"content":11433,"nodeType":89},{},[11434],{"data":11435,"marks":11436,"value":155,"nodeType":84},{},[],{"metadata":11438,"sys":11441,"fields":11446},{"tags":11439,"concepts":11440},[],[],{"space":11442,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11444,"publishedVersion":64,"revision":46,"locale":29},{"sys":11443},{"type":12,"linkType":13,"id":14},{"sys":11445},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11447},{"url":408,"details":11448,"fileName":414,"contentType":415},{"size":410,"image":11449},{"width":412,"height":413},{"sys":11451,"fields":11454},{"id":11452,"createdAt":11453},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":11455,"slug":11456,"articleIntro":-1,"category":11457},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[11458],{"metadata":11459,"sys":11462,"fields":11469},{"tags":11460,"concepts":11461},[],[],{"space":11463,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11465,"publishedVersion":364,"revision":64,"contentType":11467,"locale":29},{"sys":11464},{"type":12,"linkType":13,"id":14},{"sys":11466},{"id":21,"type":12,"linkType":22},{"sys":11468},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11470,"metaTitle":374,"metaDescription":375,"mainTitle":11471,"subtitle":393,"heroImage":11486,"ctaButton":416,"ctaLink":417},[373],{"data":11472,"content":11473,"nodeType":76},{},[11474,11480],{"data":11475,"content":11476,"nodeType":386},{},[11477],{"data":11478,"marks":11479,"value":385,"nodeType":84},{},[],{"data":11481,"content":11482,"nodeType":89},{},[11483],{"data":11484,"marks":11485,"value":155,"nodeType":84},{},[],{"metadata":11487,"sys":11490,"fields":11495},{"tags":11488,"concepts":11489},[],[],{"space":11491,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11493,"publishedVersion":64,"revision":46,"locale":29},{"sys":11492},{"type":12,"linkType":13,"id":14},{"sys":11494},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11496},{"url":408,"details":11497,"fileName":414,"contentType":415},{"size":410,"image":11498},{"width":412,"height":413},{"sys":11500,"fields":11503},{"id":11501,"createdAt":11502},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":11504,"slug":11505,"articleIntro":-1,"category":11506},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[11507],{"metadata":11508,"sys":11511,"fields":11518},{"tags":11509,"concepts":11510},[],[],{"space":11512,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11514,"publishedVersion":364,"revision":64,"contentType":11516,"locale":29},{"sys":11513},{"type":12,"linkType":13,"id":14},{"sys":11515},{"id":21,"type":12,"linkType":22},{"sys":11517},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11519,"metaTitle":374,"metaDescription":375,"mainTitle":11520,"subtitle":393,"heroImage":11535,"ctaButton":416,"ctaLink":417},[373],{"data":11521,"content":11522,"nodeType":76},{},[11523,11529],{"data":11524,"content":11525,"nodeType":386},{},[11526],{"data":11527,"marks":11528,"value":385,"nodeType":84},{},[],{"data":11530,"content":11531,"nodeType":89},{},[11532],{"data":11533,"marks":11534,"value":155,"nodeType":84},{},[],{"metadata":11536,"sys":11539,"fields":11544},{"tags":11537,"concepts":11538},[],[],{"space":11540,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11542,"publishedVersion":64,"revision":46,"locale":29},{"sys":11541},{"type":12,"linkType":13,"id":14},{"sys":11543},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11545},{"url":408,"details":11546,"fileName":414,"contentType":415},{"size":410,"image":11547},{"width":412,"height":413},{"sys":11549,"fields":11552},{"id":11550,"createdAt":11551},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":11553,"slug":11554,"articleIntro":11553,"category":11555},"Compte 6026 - Emballages","compte-6026-emballages",[11556],{"metadata":11557,"sys":11560,"fields":11567},{"tags":11558,"concepts":11559},[],[],{"space":11561,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11563,"publishedVersion":364,"revision":64,"contentType":11565,"locale":29},{"sys":11562},{"type":12,"linkType":13,"id":14},{"sys":11564},{"id":21,"type":12,"linkType":22},{"sys":11566},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11568,"metaTitle":374,"metaDescription":375,"mainTitle":11569,"subtitle":393,"heroImage":11584,"ctaButton":416,"ctaLink":417},[373],{"data":11570,"content":11571,"nodeType":76},{},[11572,11578],{"data":11573,"content":11574,"nodeType":386},{},[11575],{"data":11576,"marks":11577,"value":385,"nodeType":84},{},[],{"data":11579,"content":11580,"nodeType":89},{},[11581],{"data":11582,"marks":11583,"value":155,"nodeType":84},{},[],{"metadata":11585,"sys":11588,"fields":11593},{"tags":11586,"concepts":11587},[],[],{"space":11589,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11591,"publishedVersion":64,"revision":46,"locale":29},{"sys":11590},{"type":12,"linkType":13,"id":14},{"sys":11592},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11594},{"url":408,"details":11595,"fileName":414,"contentType":415},{"size":410,"image":11596},{"width":412,"height":413},{"sys":11598,"fields":11601},{"id":11599,"createdAt":11600},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":11602,"slug":11603,"articleIntro":11602,"category":11604},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[11605],{"metadata":11606,"sys":11609,"fields":11616},{"tags":11607,"concepts":11608},[],[],{"space":11610,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11612,"publishedVersion":364,"revision":64,"contentType":11614,"locale":29},{"sys":11611},{"type":12,"linkType":13,"id":14},{"sys":11613},{"id":21,"type":12,"linkType":22},{"sys":11615},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11617,"metaTitle":374,"metaDescription":375,"mainTitle":11618,"subtitle":393,"heroImage":11633,"ctaButton":416,"ctaLink":417},[373],{"data":11619,"content":11620,"nodeType":76},{},[11621,11627],{"data":11622,"content":11623,"nodeType":386},{},[11624],{"data":11625,"marks":11626,"value":385,"nodeType":84},{},[],{"data":11628,"content":11629,"nodeType":89},{},[11630],{"data":11631,"marks":11632,"value":155,"nodeType":84},{},[],{"metadata":11634,"sys":11637,"fields":11642},{"tags":11635,"concepts":11636},[],[],{"space":11638,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11640,"publishedVersion":64,"revision":46,"locale":29},{"sys":11639},{"type":12,"linkType":13,"id":14},{"sys":11641},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11643},{"url":408,"details":11644,"fileName":414,"contentType":415},{"size":410,"image":11645},{"width":412,"height":413},{"sys":11647,"fields":11650},{"id":11648,"createdAt":11649},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":11651,"slug":11652,"articleIntro":11651,"category":11653},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[11654],{"metadata":11655,"sys":11658,"fields":11665},{"tags":11656,"concepts":11657},[],[],{"space":11659,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11661,"publishedVersion":364,"revision":64,"contentType":11663,"locale":29},{"sys":11660},{"type":12,"linkType":13,"id":14},{"sys":11662},{"id":21,"type":12,"linkType":22},{"sys":11664},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11666,"metaTitle":374,"metaDescription":375,"mainTitle":11667,"subtitle":393,"heroImage":11682,"ctaButton":416,"ctaLink":417},[373],{"data":11668,"content":11669,"nodeType":76},{},[11670,11676],{"data":11671,"content":11672,"nodeType":386},{},[11673],{"data":11674,"marks":11675,"value":385,"nodeType":84},{},[],{"data":11677,"content":11678,"nodeType":89},{},[11679],{"data":11680,"marks":11681,"value":155,"nodeType":84},{},[],{"metadata":11683,"sys":11686,"fields":11691},{"tags":11684,"concepts":11685},[],[],{"space":11687,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11689,"publishedVersion":64,"revision":46,"locale":29},{"sys":11688},{"type":12,"linkType":13,"id":14},{"sys":11690},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11692},{"url":408,"details":11693,"fileName":414,"contentType":415},{"size":410,"image":11694},{"width":412,"height":413},{"sys":11696,"fields":11699},{"id":11697,"createdAt":11698},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":11700,"slug":11701,"articleIntro":11700,"category":11702},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[11703],{"metadata":11704,"sys":11707,"fields":11714},{"tags":11705,"concepts":11706},[],[],{"space":11708,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11710,"publishedVersion":364,"revision":64,"contentType":11712,"locale":29},{"sys":11709},{"type":12,"linkType":13,"id":14},{"sys":11711},{"id":21,"type":12,"linkType":22},{"sys":11713},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11715,"metaTitle":374,"metaDescription":375,"mainTitle":11716,"subtitle":393,"heroImage":11731,"ctaButton":416,"ctaLink":417},[373],{"data":11717,"content":11718,"nodeType":76},{},[11719,11725],{"data":11720,"content":11721,"nodeType":386},{},[11722],{"data":11723,"marks":11724,"value":385,"nodeType":84},{},[],{"data":11726,"content":11727,"nodeType":89},{},[11728],{"data":11729,"marks":11730,"value":155,"nodeType":84},{},[],{"metadata":11732,"sys":11735,"fields":11740},{"tags":11733,"concepts":11734},[],[],{"space":11736,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11738,"publishedVersion":64,"revision":46,"locale":29},{"sys":11737},{"type":12,"linkType":13,"id":14},{"sys":11739},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11741},{"url":408,"details":11742,"fileName":414,"contentType":415},{"size":410,"image":11743},{"width":412,"height":413},{"sys":11745,"fields":11748},{"id":11746,"createdAt":11747},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":11749,"slug":11750,"articleIntro":11749,"category":11751},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[11752],{"metadata":11753,"sys":11756,"fields":11763},{"tags":11754,"concepts":11755},[],[],{"space":11757,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11759,"publishedVersion":364,"revision":64,"contentType":11761,"locale":29},{"sys":11758},{"type":12,"linkType":13,"id":14},{"sys":11760},{"id":21,"type":12,"linkType":22},{"sys":11762},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11764,"metaTitle":374,"metaDescription":375,"mainTitle":11765,"subtitle":393,"heroImage":11780,"ctaButton":416,"ctaLink":417},[373],{"data":11766,"content":11767,"nodeType":76},{},[11768,11774],{"data":11769,"content":11770,"nodeType":386},{},[11771],{"data":11772,"marks":11773,"value":385,"nodeType":84},{},[],{"data":11775,"content":11776,"nodeType":89},{},[11777],{"data":11778,"marks":11779,"value":155,"nodeType":84},{},[],{"metadata":11781,"sys":11784,"fields":11789},{"tags":11782,"concepts":11783},[],[],{"space":11785,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11787,"publishedVersion":64,"revision":46,"locale":29},{"sys":11786},{"type":12,"linkType":13,"id":14},{"sys":11788},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11790},{"url":408,"details":11791,"fileName":414,"contentType":415},{"size":410,"image":11792},{"width":412,"height":413},{"sys":11794,"fields":11797},{"id":11795,"createdAt":11796},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":11798,"slug":11799,"articleIntro":11798,"category":11800},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[11801],{"metadata":11802,"sys":11805,"fields":11812},{"tags":11803,"concepts":11804},[],[],{"space":11806,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11808,"publishedVersion":364,"revision":64,"contentType":11810,"locale":29},{"sys":11807},{"type":12,"linkType":13,"id":14},{"sys":11809},{"id":21,"type":12,"linkType":22},{"sys":11811},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11813,"metaTitle":374,"metaDescription":375,"mainTitle":11814,"subtitle":393,"heroImage":11829,"ctaButton":416,"ctaLink":417},[373],{"data":11815,"content":11816,"nodeType":76},{},[11817,11823],{"data":11818,"content":11819,"nodeType":386},{},[11820],{"data":11821,"marks":11822,"value":385,"nodeType":84},{},[],{"data":11824,"content":11825,"nodeType":89},{},[11826],{"data":11827,"marks":11828,"value":155,"nodeType":84},{},[],{"metadata":11830,"sys":11833,"fields":11838},{"tags":11831,"concepts":11832},[],[],{"space":11834,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11836,"publishedVersion":64,"revision":46,"locale":29},{"sys":11835},{"type":12,"linkType":13,"id":14},{"sys":11837},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11839},{"url":408,"details":11840,"fileName":414,"contentType":415},{"size":410,"image":11841},{"width":412,"height":413},{"sys":11843,"fields":11846},{"id":11844,"createdAt":11845},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":11847,"slug":11848,"articleIntro":11847,"category":11849},"4886 - Charges","compte-4886-charges",[11850],{"metadata":11851,"sys":11854,"fields":11861},{"tags":11852,"concepts":11853},[],[],{"space":11855,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11857,"publishedVersion":364,"revision":64,"contentType":11859,"locale":29},{"sys":11856},{"type":12,"linkType":13,"id":14},{"sys":11858},{"id":21,"type":12,"linkType":22},{"sys":11860},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11862,"metaTitle":374,"metaDescription":375,"mainTitle":11863,"subtitle":393,"heroImage":11878,"ctaButton":416,"ctaLink":417},[373],{"data":11864,"content":11865,"nodeType":76},{},[11866,11872],{"data":11867,"content":11868,"nodeType":386},{},[11869],{"data":11870,"marks":11871,"value":385,"nodeType":84},{},[],{"data":11873,"content":11874,"nodeType":89},{},[11875],{"data":11876,"marks":11877,"value":155,"nodeType":84},{},[],{"metadata":11879,"sys":11882,"fields":11887},{"tags":11880,"concepts":11881},[],[],{"space":11883,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11885,"publishedVersion":64,"revision":46,"locale":29},{"sys":11884},{"type":12,"linkType":13,"id":14},{"sys":11886},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11888},{"url":408,"details":11889,"fileName":414,"contentType":415},{"size":410,"image":11890},{"width":412,"height":413},{"sys":11892,"fields":11895},{"id":11893,"createdAt":11894},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":11896,"slug":11897,"articleIntro":11896,"category":11898},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[11899],{"metadata":11900,"sys":11903,"fields":11910},{"tags":11901,"concepts":11902},[],[],{"space":11904,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11906,"publishedVersion":364,"revision":64,"contentType":11908,"locale":29},{"sys":11905},{"type":12,"linkType":13,"id":14},{"sys":11907},{"id":21,"type":12,"linkType":22},{"sys":11909},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11911,"metaTitle":374,"metaDescription":375,"mainTitle":11912,"subtitle":393,"heroImage":11927,"ctaButton":416,"ctaLink":417},[373],{"data":11913,"content":11914,"nodeType":76},{},[11915,11921],{"data":11916,"content":11917,"nodeType":386},{},[11918],{"data":11919,"marks":11920,"value":385,"nodeType":84},{},[],{"data":11922,"content":11923,"nodeType":89},{},[11924],{"data":11925,"marks":11926,"value":155,"nodeType":84},{},[],{"metadata":11928,"sys":11931,"fields":11936},{"tags":11929,"concepts":11930},[],[],{"space":11932,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11934,"publishedVersion":64,"revision":46,"locale":29},{"sys":11933},{"type":12,"linkType":13,"id":14},{"sys":11935},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11937},{"url":408,"details":11938,"fileName":414,"contentType":415},{"size":410,"image":11939},{"width":412,"height":413},{"sys":11941,"fields":11944},{"id":11942,"createdAt":11943},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":11945,"slug":11946,"articleIntro":11945,"category":11947},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[11948],{"metadata":11949,"sys":11952,"fields":11959},{"tags":11950,"concepts":11951},[],[],{"space":11953,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":11955,"publishedVersion":364,"revision":64,"contentType":11957,"locale":29},{"sys":11954},{"type":12,"linkType":13,"id":14},{"sys":11956},{"id":21,"type":12,"linkType":22},{"sys":11958},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":11960,"metaTitle":374,"metaDescription":375,"mainTitle":11961,"subtitle":393,"heroImage":11976,"ctaButton":416,"ctaLink":417},[373],{"data":11962,"content":11963,"nodeType":76},{},[11964,11970],{"data":11965,"content":11966,"nodeType":386},{},[11967],{"data":11968,"marks":11969,"value":385,"nodeType":84},{},[],{"data":11971,"content":11972,"nodeType":89},{},[11973],{"data":11974,"marks":11975,"value":155,"nodeType":84},{},[],{"metadata":11977,"sys":11980,"fields":11985},{"tags":11978,"concepts":11979},[],[],{"space":11981,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":11983,"publishedVersion":64,"revision":46,"locale":29},{"sys":11982},{"type":12,"linkType":13,"id":14},{"sys":11984},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":11986},{"url":408,"details":11987,"fileName":414,"contentType":415},{"size":410,"image":11988},{"width":412,"height":413},{"sys":11990,"fields":11993},{"id":11991,"createdAt":11992},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":11994,"slug":11995,"articleIntro":-1,"category":11996},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[11997],{"metadata":11998,"sys":12001,"fields":12008},{"tags":11999,"concepts":12000},[],[],{"space":12002,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12004,"publishedVersion":364,"revision":64,"contentType":12006,"locale":29},{"sys":12003},{"type":12,"linkType":13,"id":14},{"sys":12005},{"id":21,"type":12,"linkType":22},{"sys":12007},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12009,"metaTitle":374,"metaDescription":375,"mainTitle":12010,"subtitle":393,"heroImage":12025,"ctaButton":416,"ctaLink":417},[373],{"data":12011,"content":12012,"nodeType":76},{},[12013,12019],{"data":12014,"content":12015,"nodeType":386},{},[12016],{"data":12017,"marks":12018,"value":385,"nodeType":84},{},[],{"data":12020,"content":12021,"nodeType":89},{},[12022],{"data":12023,"marks":12024,"value":155,"nodeType":84},{},[],{"metadata":12026,"sys":12029,"fields":12034},{"tags":12027,"concepts":12028},[],[],{"space":12030,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12032,"publishedVersion":64,"revision":46,"locale":29},{"sys":12031},{"type":12,"linkType":13,"id":14},{"sys":12033},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12035},{"url":408,"details":12036,"fileName":414,"contentType":415},{"size":410,"image":12037},{"width":412,"height":413},{"sys":12039,"fields":12042},{"id":12040,"createdAt":12041},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":12043,"slug":12044,"articleIntro":-1,"category":12045},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[12046],{"metadata":12047,"sys":12050,"fields":12057},{"tags":12048,"concepts":12049},[],[],{"space":12051,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12053,"publishedVersion":364,"revision":64,"contentType":12055,"locale":29},{"sys":12052},{"type":12,"linkType":13,"id":14},{"sys":12054},{"id":21,"type":12,"linkType":22},{"sys":12056},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12058,"metaTitle":374,"metaDescription":375,"mainTitle":12059,"subtitle":393,"heroImage":12074,"ctaButton":416,"ctaLink":417},[373],{"data":12060,"content":12061,"nodeType":76},{},[12062,12068],{"data":12063,"content":12064,"nodeType":386},{},[12065],{"data":12066,"marks":12067,"value":385,"nodeType":84},{},[],{"data":12069,"content":12070,"nodeType":89},{},[12071],{"data":12072,"marks":12073,"value":155,"nodeType":84},{},[],{"metadata":12075,"sys":12078,"fields":12083},{"tags":12076,"concepts":12077},[],[],{"space":12079,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12081,"publishedVersion":64,"revision":46,"locale":29},{"sys":12080},{"type":12,"linkType":13,"id":14},{"sys":12082},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12084},{"url":408,"details":12085,"fileName":414,"contentType":415},{"size":410,"image":12086},{"width":412,"height":413},{"sys":12088,"fields":12091},{"id":12089,"createdAt":12090},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":12092,"slug":12093,"articleIntro":12092,"category":12094},"6161 - Multirisques","compte-6161-multirisques",[12095],{"metadata":12096,"sys":12099,"fields":12106},{"tags":12097,"concepts":12098},[],[],{"space":12100,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12102,"publishedVersion":364,"revision":64,"contentType":12104,"locale":29},{"sys":12101},{"type":12,"linkType":13,"id":14},{"sys":12103},{"id":21,"type":12,"linkType":22},{"sys":12105},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12107,"metaTitle":374,"metaDescription":375,"mainTitle":12108,"subtitle":393,"heroImage":12123,"ctaButton":416,"ctaLink":417},[373],{"data":12109,"content":12110,"nodeType":76},{},[12111,12117],{"data":12112,"content":12113,"nodeType":386},{},[12114],{"data":12115,"marks":12116,"value":385,"nodeType":84},{},[],{"data":12118,"content":12119,"nodeType":89},{},[12120],{"data":12121,"marks":12122,"value":155,"nodeType":84},{},[],{"metadata":12124,"sys":12127,"fields":12132},{"tags":12125,"concepts":12126},[],[],{"space":12128,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12130,"publishedVersion":64,"revision":46,"locale":29},{"sys":12129},{"type":12,"linkType":13,"id":14},{"sys":12131},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12133},{"url":408,"details":12134,"fileName":414,"contentType":415},{"size":410,"image":12135},{"width":412,"height":413},{"sys":12137,"fields":12139},{"id":12138,"createdAt":2380},"7GH5W3gIeo0kaxv4wDjiev",{"title":12140,"slug":12141,"articleIntro":12140,"category":12142},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[12143],{"metadata":12144,"sys":12147,"fields":12154},{"tags":12145,"concepts":12146},[],[],{"space":12148,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12150,"publishedVersion":364,"revision":64,"contentType":12152,"locale":29},{"sys":12149},{"type":12,"linkType":13,"id":14},{"sys":12151},{"id":21,"type":12,"linkType":22},{"sys":12153},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12155,"metaTitle":374,"metaDescription":375,"mainTitle":12156,"subtitle":393,"heroImage":12171,"ctaButton":416,"ctaLink":417},[373],{"data":12157,"content":12158,"nodeType":76},{},[12159,12165],{"data":12160,"content":12161,"nodeType":386},{},[12162],{"data":12163,"marks":12164,"value":385,"nodeType":84},{},[],{"data":12166,"content":12167,"nodeType":89},{},[12168],{"data":12169,"marks":12170,"value":155,"nodeType":84},{},[],{"metadata":12172,"sys":12175,"fields":12180},{"tags":12173,"concepts":12174},[],[],{"space":12176,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12178,"publishedVersion":64,"revision":46,"locale":29},{"sys":12177},{"type":12,"linkType":13,"id":14},{"sys":12179},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12181},{"url":408,"details":12182,"fileName":414,"contentType":415},{"size":410,"image":12183},{"width":412,"height":413},{"sys":12185,"fields":12188},{"id":12186,"createdAt":12187},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":12189,"slug":12190,"articleIntro":12189,"category":12191},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[12192],{"metadata":12193,"sys":12196,"fields":12203},{"tags":12194,"concepts":12195},[],[],{"space":12197,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12199,"publishedVersion":364,"revision":64,"contentType":12201,"locale":29},{"sys":12198},{"type":12,"linkType":13,"id":14},{"sys":12200},{"id":21,"type":12,"linkType":22},{"sys":12202},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12204,"metaTitle":374,"metaDescription":375,"mainTitle":12205,"subtitle":393,"heroImage":12220,"ctaButton":416,"ctaLink":417},[373],{"data":12206,"content":12207,"nodeType":76},{},[12208,12214],{"data":12209,"content":12210,"nodeType":386},{},[12211],{"data":12212,"marks":12213,"value":385,"nodeType":84},{},[],{"data":12215,"content":12216,"nodeType":89},{},[12217],{"data":12218,"marks":12219,"value":155,"nodeType":84},{},[],{"metadata":12221,"sys":12224,"fields":12229},{"tags":12222,"concepts":12223},[],[],{"space":12225,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12227,"publishedVersion":64,"revision":46,"locale":29},{"sys":12226},{"type":12,"linkType":13,"id":14},{"sys":12228},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12230},{"url":408,"details":12231,"fileName":414,"contentType":415},{"size":410,"image":12232},{"width":412,"height":413},{"sys":12234,"fields":12237},{"id":12235,"createdAt":12236},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":12238,"slug":12239,"articleIntro":12238,"category":12240},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[12241],{"metadata":12242,"sys":12245,"fields":12252},{"tags":12243,"concepts":12244},[],[],{"space":12246,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12248,"publishedVersion":364,"revision":64,"contentType":12250,"locale":29},{"sys":12247},{"type":12,"linkType":13,"id":14},{"sys":12249},{"id":21,"type":12,"linkType":22},{"sys":12251},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12253,"metaTitle":374,"metaDescription":375,"mainTitle":12254,"subtitle":393,"heroImage":12269,"ctaButton":416,"ctaLink":417},[373],{"data":12255,"content":12256,"nodeType":76},{},[12257,12263],{"data":12258,"content":12259,"nodeType":386},{},[12260],{"data":12261,"marks":12262,"value":385,"nodeType":84},{},[],{"data":12264,"content":12265,"nodeType":89},{},[12266],{"data":12267,"marks":12268,"value":155,"nodeType":84},{},[],{"metadata":12270,"sys":12273,"fields":12278},{"tags":12271,"concepts":12272},[],[],{"space":12274,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12276,"publishedVersion":64,"revision":46,"locale":29},{"sys":12275},{"type":12,"linkType":13,"id":14},{"sys":12277},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12279},{"url":408,"details":12280,"fileName":414,"contentType":415},{"size":410,"image":12281},{"width":412,"height":413},{"sys":12283,"fields":12286},{"id":12284,"createdAt":12285},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":12287,"slug":12288,"articleIntro":12287,"category":12289},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[12290],{"metadata":12291,"sys":12294,"fields":12301},{"tags":12292,"concepts":12293},[],[],{"space":12295,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12297,"publishedVersion":364,"revision":64,"contentType":12299,"locale":29},{"sys":12296},{"type":12,"linkType":13,"id":14},{"sys":12298},{"id":21,"type":12,"linkType":22},{"sys":12300},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12302,"metaTitle":374,"metaDescription":375,"mainTitle":12303,"subtitle":393,"heroImage":12318,"ctaButton":416,"ctaLink":417},[373],{"data":12304,"content":12305,"nodeType":76},{},[12306,12312],{"data":12307,"content":12308,"nodeType":386},{},[12309],{"data":12310,"marks":12311,"value":385,"nodeType":84},{},[],{"data":12313,"content":12314,"nodeType":89},{},[12315],{"data":12316,"marks":12317,"value":155,"nodeType":84},{},[],{"metadata":12319,"sys":12322,"fields":12327},{"tags":12320,"concepts":12321},[],[],{"space":12323,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12325,"publishedVersion":64,"revision":46,"locale":29},{"sys":12324},{"type":12,"linkType":13,"id":14},{"sys":12326},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12328},{"url":408,"details":12329,"fileName":414,"contentType":415},{"size":410,"image":12330},{"width":412,"height":413},{"sys":12332,"fields":12335},{"id":12333,"createdAt":12334},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":12336,"slug":12337,"articleIntro":12336,"category":12338},"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",[12339],{"metadata":12340,"sys":12343,"fields":12350},{"tags":12341,"concepts":12342},[],[],{"space":12344,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12346,"publishedVersion":364,"revision":64,"contentType":12348,"locale":29},{"sys":12345},{"type":12,"linkType":13,"id":14},{"sys":12347},{"id":21,"type":12,"linkType":22},{"sys":12349},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12351,"metaTitle":374,"metaDescription":375,"mainTitle":12352,"subtitle":393,"heroImage":12367,"ctaButton":416,"ctaLink":417},[373],{"data":12353,"content":12354,"nodeType":76},{},[12355,12361],{"data":12356,"content":12357,"nodeType":386},{},[12358],{"data":12359,"marks":12360,"value":385,"nodeType":84},{},[],{"data":12362,"content":12363,"nodeType":89},{},[12364],{"data":12365,"marks":12366,"value":155,"nodeType":84},{},[],{"metadata":12368,"sys":12371,"fields":12376},{"tags":12369,"concepts":12370},[],[],{"space":12372,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12374,"publishedVersion":64,"revision":46,"locale":29},{"sys":12373},{"type":12,"linkType":13,"id":14},{"sys":12375},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12377},{"url":408,"details":12378,"fileName":414,"contentType":415},{"size":410,"image":12379},{"width":412,"height":413},{"sys":12381,"fields":12384},{"id":12382,"createdAt":12383},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":12385,"slug":12386,"articleIntro":-1,"category":12387},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[12388],{"metadata":12389,"sys":12392,"fields":12399},{"tags":12390,"concepts":12391},[],[],{"space":12393,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12395,"publishedVersion":364,"revision":64,"contentType":12397,"locale":29},{"sys":12394},{"type":12,"linkType":13,"id":14},{"sys":12396},{"id":21,"type":12,"linkType":22},{"sys":12398},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12400,"metaTitle":374,"metaDescription":375,"mainTitle":12401,"subtitle":393,"heroImage":12416,"ctaButton":416,"ctaLink":417},[373],{"data":12402,"content":12403,"nodeType":76},{},[12404,12410],{"data":12405,"content":12406,"nodeType":386},{},[12407],{"data":12408,"marks":12409,"value":385,"nodeType":84},{},[],{"data":12411,"content":12412,"nodeType":89},{},[12413],{"data":12414,"marks":12415,"value":155,"nodeType":84},{},[],{"metadata":12417,"sys":12420,"fields":12425},{"tags":12418,"concepts":12419},[],[],{"space":12421,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12423,"publishedVersion":64,"revision":46,"locale":29},{"sys":12422},{"type":12,"linkType":13,"id":14},{"sys":12424},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12426},{"url":408,"details":12427,"fileName":414,"contentType":415},{"size":410,"image":12428},{"width":412,"height":413},{"sys":12430,"fields":12433},{"id":12431,"createdAt":12432},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":12434,"slug":12435,"articleIntro":12434,"category":12436},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[12437],{"metadata":12438,"sys":12441,"fields":12448},{"tags":12439,"concepts":12440},[],[],{"space":12442,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12444,"publishedVersion":364,"revision":64,"contentType":12446,"locale":29},{"sys":12443},{"type":12,"linkType":13,"id":14},{"sys":12445},{"id":21,"type":12,"linkType":22},{"sys":12447},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12449,"metaTitle":374,"metaDescription":375,"mainTitle":12450,"subtitle":393,"heroImage":12465,"ctaButton":416,"ctaLink":417},[373],{"data":12451,"content":12452,"nodeType":76},{},[12453,12459],{"data":12454,"content":12455,"nodeType":386},{},[12456],{"data":12457,"marks":12458,"value":385,"nodeType":84},{},[],{"data":12460,"content":12461,"nodeType":89},{},[12462],{"data":12463,"marks":12464,"value":155,"nodeType":84},{},[],{"metadata":12466,"sys":12469,"fields":12474},{"tags":12467,"concepts":12468},[],[],{"space":12470,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12472,"publishedVersion":64,"revision":46,"locale":29},{"sys":12471},{"type":12,"linkType":13,"id":14},{"sys":12473},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12475},{"url":408,"details":12476,"fileName":414,"contentType":415},{"size":410,"image":12477},{"width":412,"height":413},{"sys":12479,"fields":12482},{"id":12480,"createdAt":12481},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":12483,"slug":12484,"articleIntro":12483,"category":12485},"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",[12486],{"metadata":12487,"sys":12490,"fields":12497},{"tags":12488,"concepts":12489},[],[],{"space":12491,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12493,"publishedVersion":364,"revision":64,"contentType":12495,"locale":29},{"sys":12492},{"type":12,"linkType":13,"id":14},{"sys":12494},{"id":21,"type":12,"linkType":22},{"sys":12496},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12498,"metaTitle":374,"metaDescription":375,"mainTitle":12499,"subtitle":393,"heroImage":12514,"ctaButton":416,"ctaLink":417},[373],{"data":12500,"content":12501,"nodeType":76},{},[12502,12508],{"data":12503,"content":12504,"nodeType":386},{},[12505],{"data":12506,"marks":12507,"value":385,"nodeType":84},{},[],{"data":12509,"content":12510,"nodeType":89},{},[12511],{"data":12512,"marks":12513,"value":155,"nodeType":84},{},[],{"metadata":12515,"sys":12518,"fields":12523},{"tags":12516,"concepts":12517},[],[],{"space":12519,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12521,"publishedVersion":64,"revision":46,"locale":29},{"sys":12520},{"type":12,"linkType":13,"id":14},{"sys":12522},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12524},{"url":408,"details":12525,"fileName":414,"contentType":415},{"size":410,"image":12526},{"width":412,"height":413},{"sys":12528,"fields":12531},{"id":12529,"createdAt":12530},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":12532,"slug":12533,"articleIntro":12532,"category":12534},"4686 - Charges à payer","compte-4686-charges-a-payer",[12535],{"metadata":12536,"sys":12539,"fields":12546},{"tags":12537,"concepts":12538},[],[],{"space":12540,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12542,"publishedVersion":364,"revision":64,"contentType":12544,"locale":29},{"sys":12541},{"type":12,"linkType":13,"id":14},{"sys":12543},{"id":21,"type":12,"linkType":22},{"sys":12545},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12547,"metaTitle":374,"metaDescription":375,"mainTitle":12548,"subtitle":393,"heroImage":12563,"ctaButton":416,"ctaLink":417},[373],{"data":12549,"content":12550,"nodeType":76},{},[12551,12557],{"data":12552,"content":12553,"nodeType":386},{},[12554],{"data":12555,"marks":12556,"value":385,"nodeType":84},{},[],{"data":12558,"content":12559,"nodeType":89},{},[12560],{"data":12561,"marks":12562,"value":155,"nodeType":84},{},[],{"metadata":12564,"sys":12567,"fields":12572},{"tags":12565,"concepts":12566},[],[],{"space":12568,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12570,"publishedVersion":64,"revision":46,"locale":29},{"sys":12569},{"type":12,"linkType":13,"id":14},{"sys":12571},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12573},{"url":408,"details":12574,"fileName":414,"contentType":415},{"size":410,"image":12575},{"width":412,"height":413},{"sys":12577,"fields":12580},{"id":12578,"createdAt":12579},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":12581,"slug":12582,"articleIntro":12581,"category":12583},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[12584],{"metadata":12585,"sys":12588,"fields":12595},{"tags":12586,"concepts":12587},[],[],{"space":12589,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12591,"publishedVersion":364,"revision":64,"contentType":12593,"locale":29},{"sys":12590},{"type":12,"linkType":13,"id":14},{"sys":12592},{"id":21,"type":12,"linkType":22},{"sys":12594},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12596,"metaTitle":374,"metaDescription":375,"mainTitle":12597,"subtitle":393,"heroImage":12612,"ctaButton":416,"ctaLink":417},[373],{"data":12598,"content":12599,"nodeType":76},{},[12600,12606],{"data":12601,"content":12602,"nodeType":386},{},[12603],{"data":12604,"marks":12605,"value":385,"nodeType":84},{},[],{"data":12607,"content":12608,"nodeType":89},{},[12609],{"data":12610,"marks":12611,"value":155,"nodeType":84},{},[],{"metadata":12613,"sys":12616,"fields":12621},{"tags":12614,"concepts":12615},[],[],{"space":12617,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12619,"publishedVersion":64,"revision":46,"locale":29},{"sys":12618},{"type":12,"linkType":13,"id":14},{"sys":12620},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12622},{"url":408,"details":12623,"fileName":414,"contentType":415},{"size":410,"image":12624},{"width":412,"height":413},{"sys":12626,"fields":12629},{"id":12627,"createdAt":12628},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":12630,"slug":12631,"articleIntro":12630,"category":12632},"Compte 58 - Virements internes","compte-58-virements-internes",[12633],{"metadata":12634,"sys":12637,"fields":12644},{"tags":12635,"concepts":12636},[],[],{"space":12638,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12640,"publishedVersion":364,"revision":64,"contentType":12642,"locale":29},{"sys":12639},{"type":12,"linkType":13,"id":14},{"sys":12641},{"id":21,"type":12,"linkType":22},{"sys":12643},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12645,"metaTitle":374,"metaDescription":375,"mainTitle":12646,"subtitle":393,"heroImage":12661,"ctaButton":416,"ctaLink":417},[373],{"data":12647,"content":12648,"nodeType":76},{},[12649,12655],{"data":12650,"content":12651,"nodeType":386},{},[12652],{"data":12653,"marks":12654,"value":385,"nodeType":84},{},[],{"data":12656,"content":12657,"nodeType":89},{},[12658],{"data":12659,"marks":12660,"value":155,"nodeType":84},{},[],{"metadata":12662,"sys":12665,"fields":12670},{"tags":12663,"concepts":12664},[],[],{"space":12666,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12668,"publishedVersion":64,"revision":46,"locale":29},{"sys":12667},{"type":12,"linkType":13,"id":14},{"sys":12669},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12671},{"url":408,"details":12672,"fileName":414,"contentType":415},{"size":410,"image":12673},{"width":412,"height":413},{"sys":12675,"fields":12678},{"id":12676,"createdAt":12677},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":12679,"slug":12680,"articleIntro":12681,"category":12682},"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",[12683],{"metadata":12684,"sys":12687,"fields":12694},{"tags":12685,"concepts":12686},[],[],{"space":12688,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12690,"publishedVersion":364,"revision":64,"contentType":12692,"locale":29},{"sys":12689},{"type":12,"linkType":13,"id":14},{"sys":12691},{"id":21,"type":12,"linkType":22},{"sys":12693},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12695,"metaTitle":374,"metaDescription":375,"mainTitle":12696,"subtitle":393,"heroImage":12711,"ctaButton":416,"ctaLink":417},[373],{"data":12697,"content":12698,"nodeType":76},{},[12699,12705],{"data":12700,"content":12701,"nodeType":386},{},[12702],{"data":12703,"marks":12704,"value":385,"nodeType":84},{},[],{"data":12706,"content":12707,"nodeType":89},{},[12708],{"data":12709,"marks":12710,"value":155,"nodeType":84},{},[],{"metadata":12712,"sys":12715,"fields":12720},{"tags":12713,"concepts":12714},[],[],{"space":12716,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12718,"publishedVersion":64,"revision":46,"locale":29},{"sys":12717},{"type":12,"linkType":13,"id":14},{"sys":12719},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12721},{"url":408,"details":12722,"fileName":414,"contentType":415},{"size":410,"image":12723},{"width":412,"height":413},{"sys":12725,"fields":12728},{"id":12726,"createdAt":12727},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":12729,"slug":12730,"articleIntro":12729,"category":12731},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[12732],{"metadata":12733,"sys":12736,"fields":12743},{"tags":12734,"concepts":12735},[],[],{"space":12737,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12739,"publishedVersion":364,"revision":64,"contentType":12741,"locale":29},{"sys":12738},{"type":12,"linkType":13,"id":14},{"sys":12740},{"id":21,"type":12,"linkType":22},{"sys":12742},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12744,"metaTitle":374,"metaDescription":375,"mainTitle":12745,"subtitle":393,"heroImage":12760,"ctaButton":416,"ctaLink":417},[373],{"data":12746,"content":12747,"nodeType":76},{},[12748,12754],{"data":12749,"content":12750,"nodeType":386},{},[12751],{"data":12752,"marks":12753,"value":385,"nodeType":84},{},[],{"data":12755,"content":12756,"nodeType":89},{},[12757],{"data":12758,"marks":12759,"value":155,"nodeType":84},{},[],{"metadata":12761,"sys":12764,"fields":12769},{"tags":12762,"concepts":12763},[],[],{"space":12765,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12767,"publishedVersion":64,"revision":46,"locale":29},{"sys":12766},{"type":12,"linkType":13,"id":14},{"sys":12768},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12770},{"url":408,"details":12771,"fileName":414,"contentType":415},{"size":410,"image":12772},{"width":412,"height":413},{"sys":12774,"fields":12777},{"id":12775,"createdAt":12776},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":12778,"slug":12779,"articleIntro":12778,"category":12780},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[12781],{"metadata":12782,"sys":12785,"fields":12792},{"tags":12783,"concepts":12784},[],[],{"space":12786,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12788,"publishedVersion":364,"revision":64,"contentType":12790,"locale":29},{"sys":12787},{"type":12,"linkType":13,"id":14},{"sys":12789},{"id":21,"type":12,"linkType":22},{"sys":12791},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12793,"metaTitle":374,"metaDescription":375,"mainTitle":12794,"subtitle":393,"heroImage":12809,"ctaButton":416,"ctaLink":417},[373],{"data":12795,"content":12796,"nodeType":76},{},[12797,12803],{"data":12798,"content":12799,"nodeType":386},{},[12800],{"data":12801,"marks":12802,"value":385,"nodeType":84},{},[],{"data":12804,"content":12805,"nodeType":89},{},[12806],{"data":12807,"marks":12808,"value":155,"nodeType":84},{},[],{"metadata":12810,"sys":12813,"fields":12818},{"tags":12811,"concepts":12812},[],[],{"space":12814,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12816,"publishedVersion":64,"revision":46,"locale":29},{"sys":12815},{"type":12,"linkType":13,"id":14},{"sys":12817},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12819},{"url":408,"details":12820,"fileName":414,"contentType":415},{"size":410,"image":12821},{"width":412,"height":413},{"sys":12823,"fields":12826},{"id":12824,"createdAt":12825},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":12827,"slug":12828,"articleIntro":12827,"category":12829},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[12830],{"metadata":12831,"sys":12834,"fields":12841},{"tags":12832,"concepts":12833},[],[],{"space":12835,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12837,"publishedVersion":364,"revision":64,"contentType":12839,"locale":29},{"sys":12836},{"type":12,"linkType":13,"id":14},{"sys":12838},{"id":21,"type":12,"linkType":22},{"sys":12840},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12842,"metaTitle":374,"metaDescription":375,"mainTitle":12843,"subtitle":393,"heroImage":12858,"ctaButton":416,"ctaLink":417},[373],{"data":12844,"content":12845,"nodeType":76},{},[12846,12852],{"data":12847,"content":12848,"nodeType":386},{},[12849],{"data":12850,"marks":12851,"value":385,"nodeType":84},{},[],{"data":12853,"content":12854,"nodeType":89},{},[12855],{"data":12856,"marks":12857,"value":155,"nodeType":84},{},[],{"metadata":12859,"sys":12862,"fields":12867},{"tags":12860,"concepts":12861},[],[],{"space":12863,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12865,"publishedVersion":64,"revision":46,"locale":29},{"sys":12864},{"type":12,"linkType":13,"id":14},{"sys":12866},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12868},{"url":408,"details":12869,"fileName":414,"contentType":415},{"size":410,"image":12870},{"width":412,"height":413},{"sys":12872,"fields":12875},{"id":12873,"createdAt":12874},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":12876,"slug":12877,"articleIntro":12876,"category":12878},"78174 - Créances","compte-78174-creances",[12879],{"metadata":12880,"sys":12883,"fields":12890},{"tags":12881,"concepts":12882},[],[],{"space":12884,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12886,"publishedVersion":364,"revision":64,"contentType":12888,"locale":29},{"sys":12885},{"type":12,"linkType":13,"id":14},{"sys":12887},{"id":21,"type":12,"linkType":22},{"sys":12889},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12891,"metaTitle":374,"metaDescription":375,"mainTitle":12892,"subtitle":393,"heroImage":12907,"ctaButton":416,"ctaLink":417},[373],{"data":12893,"content":12894,"nodeType":76},{},[12895,12901],{"data":12896,"content":12897,"nodeType":386},{},[12898],{"data":12899,"marks":12900,"value":385,"nodeType":84},{},[],{"data":12902,"content":12903,"nodeType":89},{},[12904],{"data":12905,"marks":12906,"value":155,"nodeType":84},{},[],{"metadata":12908,"sys":12911,"fields":12916},{"tags":12909,"concepts":12910},[],[],{"space":12912,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12914,"publishedVersion":64,"revision":46,"locale":29},{"sys":12913},{"type":12,"linkType":13,"id":14},{"sys":12915},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12917},{"url":408,"details":12918,"fileName":414,"contentType":415},{"size":410,"image":12919},{"width":412,"height":413},{"sys":12921,"fields":12923},{"id":12922,"createdAt":9686},"IZVxgFtKjx89x5I04Z8oh",{"title":12924,"slug":12925,"articleIntro":12924,"category":12926},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[12927],{"metadata":12928,"sys":12931,"fields":12938},{"tags":12929,"concepts":12930},[],[],{"space":12932,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12934,"publishedVersion":364,"revision":64,"contentType":12936,"locale":29},{"sys":12933},{"type":12,"linkType":13,"id":14},{"sys":12935},{"id":21,"type":12,"linkType":22},{"sys":12937},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12939,"metaTitle":374,"metaDescription":375,"mainTitle":12940,"subtitle":393,"heroImage":12955,"ctaButton":416,"ctaLink":417},[373],{"data":12941,"content":12942,"nodeType":76},{},[12943,12949],{"data":12944,"content":12945,"nodeType":386},{},[12946],{"data":12947,"marks":12948,"value":385,"nodeType":84},{},[],{"data":12950,"content":12951,"nodeType":89},{},[12952],{"data":12953,"marks":12954,"value":155,"nodeType":84},{},[],{"metadata":12956,"sys":12959,"fields":12964},{"tags":12957,"concepts":12958},[],[],{"space":12960,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":12962,"publishedVersion":64,"revision":46,"locale":29},{"sys":12961},{"type":12,"linkType":13,"id":14},{"sys":12963},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":12965},{"url":408,"details":12966,"fileName":414,"contentType":415},{"size":410,"image":12967},{"width":412,"height":413},{"sys":12969,"fields":12972},{"id":12970,"createdAt":12971},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":12973,"slug":12974,"articleIntro":12973,"category":12975},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[12976],{"metadata":12977,"sys":12980,"fields":12987},{"tags":12978,"concepts":12979},[],[],{"space":12981,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":12983,"publishedVersion":364,"revision":64,"contentType":12985,"locale":29},{"sys":12982},{"type":12,"linkType":13,"id":14},{"sys":12984},{"id":21,"type":12,"linkType":22},{"sys":12986},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":12988,"metaTitle":374,"metaDescription":375,"mainTitle":12989,"subtitle":393,"heroImage":13004,"ctaButton":416,"ctaLink":417},[373],{"data":12990,"content":12991,"nodeType":76},{},[12992,12998],{"data":12993,"content":12994,"nodeType":386},{},[12995],{"data":12996,"marks":12997,"value":385,"nodeType":84},{},[],{"data":12999,"content":13000,"nodeType":89},{},[13001],{"data":13002,"marks":13003,"value":155,"nodeType":84},{},[],{"metadata":13005,"sys":13008,"fields":13013},{"tags":13006,"concepts":13007},[],[],{"space":13009,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13011,"publishedVersion":64,"revision":46,"locale":29},{"sys":13010},{"type":12,"linkType":13,"id":14},{"sys":13012},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13014},{"url":408,"details":13015,"fileName":414,"contentType":415},{"size":410,"image":13016},{"width":412,"height":413},{"sys":13018,"fields":13021},{"id":13019,"createdAt":13020},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":13022,"slug":13023,"articleIntro":-1,"category":13024},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[13025],{"metadata":13026,"sys":13029,"fields":13036},{"tags":13027,"concepts":13028},[],[],{"space":13030,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13032,"publishedVersion":364,"revision":64,"contentType":13034,"locale":29},{"sys":13031},{"type":12,"linkType":13,"id":14},{"sys":13033},{"id":21,"type":12,"linkType":22},{"sys":13035},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13037,"metaTitle":374,"metaDescription":375,"mainTitle":13038,"subtitle":393,"heroImage":13053,"ctaButton":416,"ctaLink":417},[373],{"data":13039,"content":13040,"nodeType":76},{},[13041,13047],{"data":13042,"content":13043,"nodeType":386},{},[13044],{"data":13045,"marks":13046,"value":385,"nodeType":84},{},[],{"data":13048,"content":13049,"nodeType":89},{},[13050],{"data":13051,"marks":13052,"value":155,"nodeType":84},{},[],{"metadata":13054,"sys":13057,"fields":13062},{"tags":13055,"concepts":13056},[],[],{"space":13058,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13060,"publishedVersion":64,"revision":46,"locale":29},{"sys":13059},{"type":12,"linkType":13,"id":14},{"sys":13061},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13063},{"url":408,"details":13064,"fileName":414,"contentType":415},{"size":410,"image":13065},{"width":412,"height":413},{"sys":13067,"fields":13070},{"id":13068,"createdAt":13069},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":13071,"slug":13072,"articleIntro":13071,"category":13073},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[13074],{"metadata":13075,"sys":13078,"fields":13085},{"tags":13076,"concepts":13077},[],[],{"space":13079,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13081,"publishedVersion":364,"revision":64,"contentType":13083,"locale":29},{"sys":13080},{"type":12,"linkType":13,"id":14},{"sys":13082},{"id":21,"type":12,"linkType":22},{"sys":13084},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13086,"metaTitle":374,"metaDescription":375,"mainTitle":13087,"subtitle":393,"heroImage":13102,"ctaButton":416,"ctaLink":417},[373],{"data":13088,"content":13089,"nodeType":76},{},[13090,13096],{"data":13091,"content":13092,"nodeType":386},{},[13093],{"data":13094,"marks":13095,"value":385,"nodeType":84},{},[],{"data":13097,"content":13098,"nodeType":89},{},[13099],{"data":13100,"marks":13101,"value":155,"nodeType":84},{},[],{"metadata":13103,"sys":13106,"fields":13111},{"tags":13104,"concepts":13105},[],[],{"space":13107,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13109,"publishedVersion":64,"revision":46,"locale":29},{"sys":13108},{"type":12,"linkType":13,"id":14},{"sys":13110},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13112},{"url":408,"details":13113,"fileName":414,"contentType":415},{"size":410,"image":13114},{"width":412,"height":413},{"sys":13116,"fields":13119},{"id":13117,"createdAt":13118},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":13120,"slug":13121,"articleIntro":13120,"category":13122},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[13123],{"metadata":13124,"sys":13127,"fields":13134},{"tags":13125,"concepts":13126},[],[],{"space":13128,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13130,"publishedVersion":364,"revision":64,"contentType":13132,"locale":29},{"sys":13129},{"type":12,"linkType":13,"id":14},{"sys":13131},{"id":21,"type":12,"linkType":22},{"sys":13133},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13135,"metaTitle":374,"metaDescription":375,"mainTitle":13136,"subtitle":393,"heroImage":13151,"ctaButton":416,"ctaLink":417},[373],{"data":13137,"content":13138,"nodeType":76},{},[13139,13145],{"data":13140,"content":13141,"nodeType":386},{},[13142],{"data":13143,"marks":13144,"value":385,"nodeType":84},{},[],{"data":13146,"content":13147,"nodeType":89},{},[13148],{"data":13149,"marks":13150,"value":155,"nodeType":84},{},[],{"metadata":13152,"sys":13155,"fields":13160},{"tags":13153,"concepts":13154},[],[],{"space":13156,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13158,"publishedVersion":64,"revision":46,"locale":29},{"sys":13157},{"type":12,"linkType":13,"id":14},{"sys":13159},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13161},{"url":408,"details":13162,"fileName":414,"contentType":415},{"size":410,"image":13163},{"width":412,"height":413},{"sys":13165,"fields":13167},{"id":13166,"createdAt":6746},"162s9jHJG3pe8Lo9DnYq87",{"title":13168,"slug":13169,"articleIntro":13168,"category":13170},"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",[13171],{"metadata":13172,"sys":13175,"fields":13182},{"tags":13173,"concepts":13174},[],[],{"space":13176,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13178,"publishedVersion":364,"revision":64,"contentType":13180,"locale":29},{"sys":13177},{"type":12,"linkType":13,"id":14},{"sys":13179},{"id":21,"type":12,"linkType":22},{"sys":13181},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13183,"metaTitle":374,"metaDescription":375,"mainTitle":13184,"subtitle":393,"heroImage":13199,"ctaButton":416,"ctaLink":417},[373],{"data":13185,"content":13186,"nodeType":76},{},[13187,13193],{"data":13188,"content":13189,"nodeType":386},{},[13190],{"data":13191,"marks":13192,"value":385,"nodeType":84},{},[],{"data":13194,"content":13195,"nodeType":89},{},[13196],{"data":13197,"marks":13198,"value":155,"nodeType":84},{},[],{"metadata":13200,"sys":13203,"fields":13208},{"tags":13201,"concepts":13202},[],[],{"space":13204,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13206,"publishedVersion":64,"revision":46,"locale":29},{"sys":13205},{"type":12,"linkType":13,"id":14},{"sys":13207},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13209},{"url":408,"details":13210,"fileName":414,"contentType":415},{"size":410,"image":13211},{"width":412,"height":413},{"sys":13213,"fields":13216},{"id":13214,"createdAt":13215},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":13217,"slug":13218,"articleIntro":13217,"category":13219},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[13220],{"metadata":13221,"sys":13224,"fields":13231},{"tags":13222,"concepts":13223},[],[],{"space":13225,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13227,"publishedVersion":364,"revision":64,"contentType":13229,"locale":29},{"sys":13226},{"type":12,"linkType":13,"id":14},{"sys":13228},{"id":21,"type":12,"linkType":22},{"sys":13230},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13232,"metaTitle":374,"metaDescription":375,"mainTitle":13233,"subtitle":393,"heroImage":13248,"ctaButton":416,"ctaLink":417},[373],{"data":13234,"content":13235,"nodeType":76},{},[13236,13242],{"data":13237,"content":13238,"nodeType":386},{},[13239],{"data":13240,"marks":13241,"value":385,"nodeType":84},{},[],{"data":13243,"content":13244,"nodeType":89},{},[13245],{"data":13246,"marks":13247,"value":155,"nodeType":84},{},[],{"metadata":13249,"sys":13252,"fields":13257},{"tags":13250,"concepts":13251},[],[],{"space":13253,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13255,"publishedVersion":64,"revision":46,"locale":29},{"sys":13254},{"type":12,"linkType":13,"id":14},{"sys":13256},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13258},{"url":408,"details":13259,"fileName":414,"contentType":415},{"size":410,"image":13260},{"width":412,"height":413},{"sys":13262,"fields":13265},{"id":13263,"createdAt":13264},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":13266,"slug":13267,"articleIntro":-1,"category":13268},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[13269],{"metadata":13270,"sys":13273,"fields":13280},{"tags":13271,"concepts":13272},[],[],{"space":13274,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13276,"publishedVersion":364,"revision":64,"contentType":13278,"locale":29},{"sys":13275},{"type":12,"linkType":13,"id":14},{"sys":13277},{"id":21,"type":12,"linkType":22},{"sys":13279},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13281,"metaTitle":374,"metaDescription":375,"mainTitle":13282,"subtitle":393,"heroImage":13297,"ctaButton":416,"ctaLink":417},[373],{"data":13283,"content":13284,"nodeType":76},{},[13285,13291],{"data":13286,"content":13287,"nodeType":386},{},[13288],{"data":13289,"marks":13290,"value":385,"nodeType":84},{},[],{"data":13292,"content":13293,"nodeType":89},{},[13294],{"data":13295,"marks":13296,"value":155,"nodeType":84},{},[],{"metadata":13298,"sys":13301,"fields":13306},{"tags":13299,"concepts":13300},[],[],{"space":13302,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13304,"publishedVersion":64,"revision":46,"locale":29},{"sys":13303},{"type":12,"linkType":13,"id":14},{"sys":13305},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13307},{"url":408,"details":13308,"fileName":414,"contentType":415},{"size":410,"image":13309},{"width":412,"height":413},{"sys":13311,"fields":13314},{"id":13312,"createdAt":13313},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":13315,"slug":13316,"articleIntro":13317,"category":13318},"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. ",[13319],{"metadata":13320,"sys":13323,"fields":13330},{"tags":13321,"concepts":13322},[],[],{"space":13324,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13326,"publishedVersion":364,"revision":64,"contentType":13328,"locale":29},{"sys":13325},{"type":12,"linkType":13,"id":14},{"sys":13327},{"id":21,"type":12,"linkType":22},{"sys":13329},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13331,"metaTitle":374,"metaDescription":375,"mainTitle":13332,"subtitle":393,"heroImage":13347,"ctaButton":416,"ctaLink":417},[373],{"data":13333,"content":13334,"nodeType":76},{},[13335,13341],{"data":13336,"content":13337,"nodeType":386},{},[13338],{"data":13339,"marks":13340,"value":385,"nodeType":84},{},[],{"data":13342,"content":13343,"nodeType":89},{},[13344],{"data":13345,"marks":13346,"value":155,"nodeType":84},{},[],{"metadata":13348,"sys":13351,"fields":13356},{"tags":13349,"concepts":13350},[],[],{"space":13352,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13354,"publishedVersion":64,"revision":46,"locale":29},{"sys":13353},{"type":12,"linkType":13,"id":14},{"sys":13355},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13357},{"url":408,"details":13358,"fileName":414,"contentType":415},{"size":410,"image":13359},{"width":412,"height":413},{"sys":13361,"fields":13364},{"id":13362,"createdAt":13363},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":13365,"slug":13366,"articleIntro":13365,"category":13367},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[13368],{"metadata":13369,"sys":13372,"fields":13379},{"tags":13370,"concepts":13371},[],[],{"space":13373,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13375,"publishedVersion":364,"revision":64,"contentType":13377,"locale":29},{"sys":13374},{"type":12,"linkType":13,"id":14},{"sys":13376},{"id":21,"type":12,"linkType":22},{"sys":13378},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13380,"metaTitle":374,"metaDescription":375,"mainTitle":13381,"subtitle":393,"heroImage":13396,"ctaButton":416,"ctaLink":417},[373],{"data":13382,"content":13383,"nodeType":76},{},[13384,13390],{"data":13385,"content":13386,"nodeType":386},{},[13387],{"data":13388,"marks":13389,"value":385,"nodeType":84},{},[],{"data":13391,"content":13392,"nodeType":89},{},[13393],{"data":13394,"marks":13395,"value":155,"nodeType":84},{},[],{"metadata":13397,"sys":13400,"fields":13405},{"tags":13398,"concepts":13399},[],[],{"space":13401,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13403,"publishedVersion":64,"revision":46,"locale":29},{"sys":13402},{"type":12,"linkType":13,"id":14},{"sys":13404},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13406},{"url":408,"details":13407,"fileName":414,"contentType":415},{"size":410,"image":13408},{"width":412,"height":413},{"sys":13410,"fields":13413},{"id":13411,"createdAt":13412},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":13414,"slug":13415,"articleIntro":-1,"category":13416},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[13417],{"metadata":13418,"sys":13421,"fields":13428},{"tags":13419,"concepts":13420},[],[],{"space":13422,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13424,"publishedVersion":364,"revision":64,"contentType":13426,"locale":29},{"sys":13423},{"type":12,"linkType":13,"id":14},{"sys":13425},{"id":21,"type":12,"linkType":22},{"sys":13427},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13429,"metaTitle":374,"metaDescription":375,"mainTitle":13430,"subtitle":393,"heroImage":13445,"ctaButton":416,"ctaLink":417},[373],{"data":13431,"content":13432,"nodeType":76},{},[13433,13439],{"data":13434,"content":13435,"nodeType":386},{},[13436],{"data":13437,"marks":13438,"value":385,"nodeType":84},{},[],{"data":13440,"content":13441,"nodeType":89},{},[13442],{"data":13443,"marks":13444,"value":155,"nodeType":84},{},[],{"metadata":13446,"sys":13449,"fields":13454},{"tags":13447,"concepts":13448},[],[],{"space":13450,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13452,"publishedVersion":64,"revision":46,"locale":29},{"sys":13451},{"type":12,"linkType":13,"id":14},{"sys":13453},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13455},{"url":408,"details":13456,"fileName":414,"contentType":415},{"size":410,"image":13457},{"width":412,"height":413},{"sys":13459,"fields":13462},{"id":13460,"createdAt":13461},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":13463,"slug":13464,"articleIntro":13463,"category":13465},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[13466],{"metadata":13467,"sys":13470,"fields":13477},{"tags":13468,"concepts":13469},[],[],{"space":13471,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13473,"publishedVersion":364,"revision":64,"contentType":13475,"locale":29},{"sys":13472},{"type":12,"linkType":13,"id":14},{"sys":13474},{"id":21,"type":12,"linkType":22},{"sys":13476},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13478,"metaTitle":374,"metaDescription":375,"mainTitle":13479,"subtitle":393,"heroImage":13494,"ctaButton":416,"ctaLink":417},[373],{"data":13480,"content":13481,"nodeType":76},{},[13482,13488],{"data":13483,"content":13484,"nodeType":386},{},[13485],{"data":13486,"marks":13487,"value":385,"nodeType":84},{},[],{"data":13489,"content":13490,"nodeType":89},{},[13491],{"data":13492,"marks":13493,"value":155,"nodeType":84},{},[],{"metadata":13495,"sys":13498,"fields":13503},{"tags":13496,"concepts":13497},[],[],{"space":13499,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13501,"publishedVersion":64,"revision":46,"locale":29},{"sys":13500},{"type":12,"linkType":13,"id":14},{"sys":13502},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13504},{"url":408,"details":13505,"fileName":414,"contentType":415},{"size":410,"image":13506},{"width":412,"height":413},{"sys":13508,"fields":13511},{"id":13509,"createdAt":13510},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":13512,"slug":13513,"articleIntro":13512,"category":13514},"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",[13515],{"metadata":13516,"sys":13519,"fields":13526},{"tags":13517,"concepts":13518},[],[],{"space":13520,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13522,"publishedVersion":364,"revision":64,"contentType":13524,"locale":29},{"sys":13521},{"type":12,"linkType":13,"id":14},{"sys":13523},{"id":21,"type":12,"linkType":22},{"sys":13525},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13527,"metaTitle":374,"metaDescription":375,"mainTitle":13528,"subtitle":393,"heroImage":13543,"ctaButton":416,"ctaLink":417},[373],{"data":13529,"content":13530,"nodeType":76},{},[13531,13537],{"data":13532,"content":13533,"nodeType":386},{},[13534],{"data":13535,"marks":13536,"value":385,"nodeType":84},{},[],{"data":13538,"content":13539,"nodeType":89},{},[13540],{"data":13541,"marks":13542,"value":155,"nodeType":84},{},[],{"metadata":13544,"sys":13547,"fields":13552},{"tags":13545,"concepts":13546},[],[],{"space":13548,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13550,"publishedVersion":64,"revision":46,"locale":29},{"sys":13549},{"type":12,"linkType":13,"id":14},{"sys":13551},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13553},{"url":408,"details":13554,"fileName":414,"contentType":415},{"size":410,"image":13555},{"width":412,"height":413},{"sys":13557,"fields":13560},{"id":13558,"createdAt":13559},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":13561,"slug":13562,"articleIntro":13561,"category":13563},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[13564],{"metadata":13565,"sys":13568,"fields":13575},{"tags":13566,"concepts":13567},[],[],{"space":13569,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13571,"publishedVersion":364,"revision":64,"contentType":13573,"locale":29},{"sys":13570},{"type":12,"linkType":13,"id":14},{"sys":13572},{"id":21,"type":12,"linkType":22},{"sys":13574},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13576,"metaTitle":374,"metaDescription":375,"mainTitle":13577,"subtitle":393,"heroImage":13592,"ctaButton":416,"ctaLink":417},[373],{"data":13578,"content":13579,"nodeType":76},{},[13580,13586],{"data":13581,"content":13582,"nodeType":386},{},[13583],{"data":13584,"marks":13585,"value":385,"nodeType":84},{},[],{"data":13587,"content":13588,"nodeType":89},{},[13589],{"data":13590,"marks":13591,"value":155,"nodeType":84},{},[],{"metadata":13593,"sys":13596,"fields":13601},{"tags":13594,"concepts":13595},[],[],{"space":13597,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13599,"publishedVersion":64,"revision":46,"locale":29},{"sys":13598},{"type":12,"linkType":13,"id":14},{"sys":13600},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13602},{"url":408,"details":13603,"fileName":414,"contentType":415},{"size":410,"image":13604},{"width":412,"height":413},{"sys":13606,"fields":13609},{"id":13607,"createdAt":13608},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":13610,"slug":13611,"articleIntro":13610,"category":13612},"6471 - Prestations directes","compte-6471-prestations-directes",[13613],{"metadata":13614,"sys":13617,"fields":13624},{"tags":13615,"concepts":13616},[],[],{"space":13618,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13620,"publishedVersion":364,"revision":64,"contentType":13622,"locale":29},{"sys":13619},{"type":12,"linkType":13,"id":14},{"sys":13621},{"id":21,"type":12,"linkType":22},{"sys":13623},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13625,"metaTitle":374,"metaDescription":375,"mainTitle":13626,"subtitle":393,"heroImage":13641,"ctaButton":416,"ctaLink":417},[373],{"data":13627,"content":13628,"nodeType":76},{},[13629,13635],{"data":13630,"content":13631,"nodeType":386},{},[13632],{"data":13633,"marks":13634,"value":385,"nodeType":84},{},[],{"data":13636,"content":13637,"nodeType":89},{},[13638],{"data":13639,"marks":13640,"value":155,"nodeType":84},{},[],{"metadata":13642,"sys":13645,"fields":13650},{"tags":13643,"concepts":13644},[],[],{"space":13646,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13648,"publishedVersion":64,"revision":46,"locale":29},{"sys":13647},{"type":12,"linkType":13,"id":14},{"sys":13649},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13651},{"url":408,"details":13652,"fileName":414,"contentType":415},{"size":410,"image":13653},{"width":412,"height":413},{"sys":13655,"fields":13658},{"id":13656,"createdAt":13657},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":13659,"slug":13660,"articleIntro":13659,"category":13661},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[13662],{"metadata":13663,"sys":13666,"fields":13673},{"tags":13664,"concepts":13665},[],[],{"space":13667,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13669,"publishedVersion":364,"revision":64,"contentType":13671,"locale":29},{"sys":13668},{"type":12,"linkType":13,"id":14},{"sys":13670},{"id":21,"type":12,"linkType":22},{"sys":13672},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13674,"metaTitle":374,"metaDescription":375,"mainTitle":13675,"subtitle":393,"heroImage":13690,"ctaButton":416,"ctaLink":417},[373],{"data":13676,"content":13677,"nodeType":76},{},[13678,13684],{"data":13679,"content":13680,"nodeType":386},{},[13681],{"data":13682,"marks":13683,"value":385,"nodeType":84},{},[],{"data":13685,"content":13686,"nodeType":89},{},[13687],{"data":13688,"marks":13689,"value":155,"nodeType":84},{},[],{"metadata":13691,"sys":13694,"fields":13699},{"tags":13692,"concepts":13693},[],[],{"space":13695,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13697,"publishedVersion":64,"revision":46,"locale":29},{"sys":13696},{"type":12,"linkType":13,"id":14},{"sys":13698},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13700},{"url":408,"details":13701,"fileName":414,"contentType":415},{"size":410,"image":13702},{"width":412,"height":413},{"sys":13704,"fields":13707},{"id":13705,"createdAt":13706},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":13708,"slug":13709,"articleIntro":-1,"category":13710},"Compte 71 - Production stockée","compte-71-production-stockee",[13711],{"metadata":13712,"sys":13715,"fields":13722},{"tags":13713,"concepts":13714},[],[],{"space":13716,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13718,"publishedVersion":364,"revision":64,"contentType":13720,"locale":29},{"sys":13717},{"type":12,"linkType":13,"id":14},{"sys":13719},{"id":21,"type":12,"linkType":22},{"sys":13721},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13723,"metaTitle":374,"metaDescription":375,"mainTitle":13724,"subtitle":393,"heroImage":13739,"ctaButton":416,"ctaLink":417},[373],{"data":13725,"content":13726,"nodeType":76},{},[13727,13733],{"data":13728,"content":13729,"nodeType":386},{},[13730],{"data":13731,"marks":13732,"value":385,"nodeType":84},{},[],{"data":13734,"content":13735,"nodeType":89},{},[13736],{"data":13737,"marks":13738,"value":155,"nodeType":84},{},[],{"metadata":13740,"sys":13743,"fields":13748},{"tags":13741,"concepts":13742},[],[],{"space":13744,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13746,"publishedVersion":64,"revision":46,"locale":29},{"sys":13745},{"type":12,"linkType":13,"id":14},{"sys":13747},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13749},{"url":408,"details":13750,"fileName":414,"contentType":415},{"size":410,"image":13751},{"width":412,"height":413},{"sys":13753,"fields":13756},{"id":13754,"createdAt":13755},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":13757,"slug":13758,"articleIntro":-1,"category":13759},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[13760],{"metadata":13761,"sys":13764,"fields":13771},{"tags":13762,"concepts":13763},[],[],{"space":13765,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13767,"publishedVersion":364,"revision":64,"contentType":13769,"locale":29},{"sys":13766},{"type":12,"linkType":13,"id":14},{"sys":13768},{"id":21,"type":12,"linkType":22},{"sys":13770},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13772,"metaTitle":374,"metaDescription":375,"mainTitle":13773,"subtitle":393,"heroImage":13788,"ctaButton":416,"ctaLink":417},[373],{"data":13774,"content":13775,"nodeType":76},{},[13776,13782],{"data":13777,"content":13778,"nodeType":386},{},[13779],{"data":13780,"marks":13781,"value":385,"nodeType":84},{},[],{"data":13783,"content":13784,"nodeType":89},{},[13785],{"data":13786,"marks":13787,"value":155,"nodeType":84},{},[],{"metadata":13789,"sys":13792,"fields":13797},{"tags":13790,"concepts":13791},[],[],{"space":13793,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13795,"publishedVersion":64,"revision":46,"locale":29},{"sys":13794},{"type":12,"linkType":13,"id":14},{"sys":13796},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13798},{"url":408,"details":13799,"fileName":414,"contentType":415},{"size":410,"image":13800},{"width":412,"height":413},{"sys":13802,"fields":13805},{"id":13803,"createdAt":13804},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":13806,"slug":13807,"articleIntro":13806,"category":13808},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[13809],{"metadata":13810,"sys":13813,"fields":13820},{"tags":13811,"concepts":13812},[],[],{"space":13814,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13816,"publishedVersion":364,"revision":64,"contentType":13818,"locale":29},{"sys":13815},{"type":12,"linkType":13,"id":14},{"sys":13817},{"id":21,"type":12,"linkType":22},{"sys":13819},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13821,"metaTitle":374,"metaDescription":375,"mainTitle":13822,"subtitle":393,"heroImage":13837,"ctaButton":416,"ctaLink":417},[373],{"data":13823,"content":13824,"nodeType":76},{},[13825,13831],{"data":13826,"content":13827,"nodeType":386},{},[13828],{"data":13829,"marks":13830,"value":385,"nodeType":84},{},[],{"data":13832,"content":13833,"nodeType":89},{},[13834],{"data":13835,"marks":13836,"value":155,"nodeType":84},{},[],{"metadata":13838,"sys":13841,"fields":13846},{"tags":13839,"concepts":13840},[],[],{"space":13842,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13844,"publishedVersion":64,"revision":46,"locale":29},{"sys":13843},{"type":12,"linkType":13,"id":14},{"sys":13845},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13847},{"url":408,"details":13848,"fileName":414,"contentType":415},{"size":410,"image":13849},{"width":412,"height":413},{"sys":13851,"fields":13854},{"id":13852,"createdAt":13853},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":13855,"slug":13856,"articleIntro":13855,"category":13857},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[13858],{"metadata":13859,"sys":13862,"fields":13869},{"tags":13860,"concepts":13861},[],[],{"space":13863,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13865,"publishedVersion":364,"revision":64,"contentType":13867,"locale":29},{"sys":13864},{"type":12,"linkType":13,"id":14},{"sys":13866},{"id":21,"type":12,"linkType":22},{"sys":13868},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13870,"metaTitle":374,"metaDescription":375,"mainTitle":13871,"subtitle":393,"heroImage":13886,"ctaButton":416,"ctaLink":417},[373],{"data":13872,"content":13873,"nodeType":76},{},[13874,13880],{"data":13875,"content":13876,"nodeType":386},{},[13877],{"data":13878,"marks":13879,"value":385,"nodeType":84},{},[],{"data":13881,"content":13882,"nodeType":89},{},[13883],{"data":13884,"marks":13885,"value":155,"nodeType":84},{},[],{"metadata":13887,"sys":13890,"fields":13895},{"tags":13888,"concepts":13889},[],[],{"space":13891,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13893,"publishedVersion":64,"revision":46,"locale":29},{"sys":13892},{"type":12,"linkType":13,"id":14},{"sys":13894},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13896},{"url":408,"details":13897,"fileName":414,"contentType":415},{"size":410,"image":13898},{"width":412,"height":413},{"sys":13900,"fields":13903},{"id":13901,"createdAt":13902},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":13904,"slug":13905,"articleIntro":13904,"category":13906},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[13907],{"metadata":13908,"sys":13911,"fields":13918},{"tags":13909,"concepts":13910},[],[],{"space":13912,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13914,"publishedVersion":364,"revision":64,"contentType":13916,"locale":29},{"sys":13913},{"type":12,"linkType":13,"id":14},{"sys":13915},{"id":21,"type":12,"linkType":22},{"sys":13917},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13919,"metaTitle":374,"metaDescription":375,"mainTitle":13920,"subtitle":393,"heroImage":13935,"ctaButton":416,"ctaLink":417},[373],{"data":13921,"content":13922,"nodeType":76},{},[13923,13929],{"data":13924,"content":13925,"nodeType":386},{},[13926],{"data":13927,"marks":13928,"value":385,"nodeType":84},{},[],{"data":13930,"content":13931,"nodeType":89},{},[13932],{"data":13933,"marks":13934,"value":155,"nodeType":84},{},[],{"metadata":13936,"sys":13939,"fields":13944},{"tags":13937,"concepts":13938},[],[],{"space":13940,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13942,"publishedVersion":64,"revision":46,"locale":29},{"sys":13941},{"type":12,"linkType":13,"id":14},{"sys":13943},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13945},{"url":408,"details":13946,"fileName":414,"contentType":415},{"size":410,"image":13947},{"width":412,"height":413},{"sys":13949,"fields":13952},{"id":13950,"createdAt":13951},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":13953,"slug":13954,"articleIntro":-1,"category":13955},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[13956],{"metadata":13957,"sys":13960,"fields":13967},{"tags":13958,"concepts":13959},[],[],{"space":13961,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":13963,"publishedVersion":364,"revision":64,"contentType":13965,"locale":29},{"sys":13962},{"type":12,"linkType":13,"id":14},{"sys":13964},{"id":21,"type":12,"linkType":22},{"sys":13966},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":13968,"metaTitle":374,"metaDescription":375,"mainTitle":13969,"subtitle":393,"heroImage":13984,"ctaButton":416,"ctaLink":417},[373],{"data":13970,"content":13971,"nodeType":76},{},[13972,13978],{"data":13973,"content":13974,"nodeType":386},{},[13975],{"data":13976,"marks":13977,"value":385,"nodeType":84},{},[],{"data":13979,"content":13980,"nodeType":89},{},[13981],{"data":13982,"marks":13983,"value":155,"nodeType":84},{},[],{"metadata":13985,"sys":13988,"fields":13993},{"tags":13986,"concepts":13987},[],[],{"space":13989,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":13991,"publishedVersion":64,"revision":46,"locale":29},{"sys":13990},{"type":12,"linkType":13,"id":14},{"sys":13992},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":13994},{"url":408,"details":13995,"fileName":414,"contentType":415},{"size":410,"image":13996},{"width":412,"height":413},{"sys":13998,"fields":14001},{"id":13999,"createdAt":14000},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":14002,"slug":14003,"articleIntro":14002,"category":14004},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[14005],{"metadata":14006,"sys":14009,"fields":14016},{"tags":14007,"concepts":14008},[],[],{"space":14010,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14012,"publishedVersion":364,"revision":64,"contentType":14014,"locale":29},{"sys":14011},{"type":12,"linkType":13,"id":14},{"sys":14013},{"id":21,"type":12,"linkType":22},{"sys":14015},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14017,"metaTitle":374,"metaDescription":375,"mainTitle":14018,"subtitle":393,"heroImage":14033,"ctaButton":416,"ctaLink":417},[373],{"data":14019,"content":14020,"nodeType":76},{},[14021,14027],{"data":14022,"content":14023,"nodeType":386},{},[14024],{"data":14025,"marks":14026,"value":385,"nodeType":84},{},[],{"data":14028,"content":14029,"nodeType":89},{},[14030],{"data":14031,"marks":14032,"value":155,"nodeType":84},{},[],{"metadata":14034,"sys":14037,"fields":14042},{"tags":14035,"concepts":14036},[],[],{"space":14038,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14040,"publishedVersion":64,"revision":46,"locale":29},{"sys":14039},{"type":12,"linkType":13,"id":14},{"sys":14041},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14043},{"url":408,"details":14044,"fileName":414,"contentType":415},{"size":410,"image":14045},{"width":412,"height":413},{"sys":14047,"fields":14050},{"id":14048,"createdAt":14049},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":14051,"slug":14052,"articleIntro":-1,"category":14053},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[14054],{"metadata":14055,"sys":14058,"fields":14065},{"tags":14056,"concepts":14057},[],[],{"space":14059,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14061,"publishedVersion":364,"revision":64,"contentType":14063,"locale":29},{"sys":14060},{"type":12,"linkType":13,"id":14},{"sys":14062},{"id":21,"type":12,"linkType":22},{"sys":14064},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14066,"metaTitle":374,"metaDescription":375,"mainTitle":14067,"subtitle":393,"heroImage":14082,"ctaButton":416,"ctaLink":417},[373],{"data":14068,"content":14069,"nodeType":76},{},[14070,14076],{"data":14071,"content":14072,"nodeType":386},{},[14073],{"data":14074,"marks":14075,"value":385,"nodeType":84},{},[],{"data":14077,"content":14078,"nodeType":89},{},[14079],{"data":14080,"marks":14081,"value":155,"nodeType":84},{},[],{"metadata":14083,"sys":14086,"fields":14091},{"tags":14084,"concepts":14085},[],[],{"space":14087,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14089,"publishedVersion":64,"revision":46,"locale":29},{"sys":14088},{"type":12,"linkType":13,"id":14},{"sys":14090},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14092},{"url":408,"details":14093,"fileName":414,"contentType":415},{"size":410,"image":14094},{"width":412,"height":413},{"sys":14096,"fields":14099},{"id":14097,"createdAt":14098},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":14100,"slug":14101,"articleIntro":-1,"category":14102},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[14103],{"metadata":14104,"sys":14107,"fields":14114},{"tags":14105,"concepts":14106},[],[],{"space":14108,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14110,"publishedVersion":364,"revision":64,"contentType":14112,"locale":29},{"sys":14109},{"type":12,"linkType":13,"id":14},{"sys":14111},{"id":21,"type":12,"linkType":22},{"sys":14113},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14115,"metaTitle":374,"metaDescription":375,"mainTitle":14116,"subtitle":393,"heroImage":14131,"ctaButton":416,"ctaLink":417},[373],{"data":14117,"content":14118,"nodeType":76},{},[14119,14125],{"data":14120,"content":14121,"nodeType":386},{},[14122],{"data":14123,"marks":14124,"value":385,"nodeType":84},{},[],{"data":14126,"content":14127,"nodeType":89},{},[14128],{"data":14129,"marks":14130,"value":155,"nodeType":84},{},[],{"metadata":14132,"sys":14135,"fields":14140},{"tags":14133,"concepts":14134},[],[],{"space":14136,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14138,"publishedVersion":64,"revision":46,"locale":29},{"sys":14137},{"type":12,"linkType":13,"id":14},{"sys":14139},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14141},{"url":408,"details":14142,"fileName":414,"contentType":415},{"size":410,"image":14143},{"width":412,"height":413},{"sys":14145,"fields":14148},{"id":14146,"createdAt":14147},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":14149,"slug":14150,"articleIntro":-1,"category":14151},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[14152],{"metadata":14153,"sys":14156,"fields":14163},{"tags":14154,"concepts":14155},[],[],{"space":14157,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14159,"publishedVersion":364,"revision":64,"contentType":14161,"locale":29},{"sys":14158},{"type":12,"linkType":13,"id":14},{"sys":14160},{"id":21,"type":12,"linkType":22},{"sys":14162},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14164,"metaTitle":374,"metaDescription":375,"mainTitle":14165,"subtitle":393,"heroImage":14180,"ctaButton":416,"ctaLink":417},[373],{"data":14166,"content":14167,"nodeType":76},{},[14168,14174],{"data":14169,"content":14170,"nodeType":386},{},[14171],{"data":14172,"marks":14173,"value":385,"nodeType":84},{},[],{"data":14175,"content":14176,"nodeType":89},{},[14177],{"data":14178,"marks":14179,"value":155,"nodeType":84},{},[],{"metadata":14181,"sys":14184,"fields":14189},{"tags":14182,"concepts":14183},[],[],{"space":14185,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14187,"publishedVersion":64,"revision":46,"locale":29},{"sys":14186},{"type":12,"linkType":13,"id":14},{"sys":14188},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14190},{"url":408,"details":14191,"fileName":414,"contentType":415},{"size":410,"image":14192},{"width":412,"height":413},{"sys":14194,"fields":14197},{"id":14195,"createdAt":14196},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":14198,"slug":14199,"articleIntro":14198,"category":14200},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[14201],{"metadata":14202,"sys":14205,"fields":14212},{"tags":14203,"concepts":14204},[],[],{"space":14206,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14208,"publishedVersion":364,"revision":64,"contentType":14210,"locale":29},{"sys":14207},{"type":12,"linkType":13,"id":14},{"sys":14209},{"id":21,"type":12,"linkType":22},{"sys":14211},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14213,"metaTitle":374,"metaDescription":375,"mainTitle":14214,"subtitle":393,"heroImage":14229,"ctaButton":416,"ctaLink":417},[373],{"data":14215,"content":14216,"nodeType":76},{},[14217,14223],{"data":14218,"content":14219,"nodeType":386},{},[14220],{"data":14221,"marks":14222,"value":385,"nodeType":84},{},[],{"data":14224,"content":14225,"nodeType":89},{},[14226],{"data":14227,"marks":14228,"value":155,"nodeType":84},{},[],{"metadata":14230,"sys":14233,"fields":14238},{"tags":14231,"concepts":14232},[],[],{"space":14234,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14236,"publishedVersion":64,"revision":46,"locale":29},{"sys":14235},{"type":12,"linkType":13,"id":14},{"sys":14237},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14239},{"url":408,"details":14240,"fileName":414,"contentType":415},{"size":410,"image":14241},{"width":412,"height":413},{"sys":14243,"fields":14246},{"id":14244,"createdAt":14245},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":14247,"slug":14248,"articleIntro":14247,"category":14249},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[14250],{"metadata":14251,"sys":14254,"fields":14261},{"tags":14252,"concepts":14253},[],[],{"space":14255,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14257,"publishedVersion":364,"revision":64,"contentType":14259,"locale":29},{"sys":14256},{"type":12,"linkType":13,"id":14},{"sys":14258},{"id":21,"type":12,"linkType":22},{"sys":14260},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14262,"metaTitle":374,"metaDescription":375,"mainTitle":14263,"subtitle":393,"heroImage":14278,"ctaButton":416,"ctaLink":417},[373],{"data":14264,"content":14265,"nodeType":76},{},[14266,14272],{"data":14267,"content":14268,"nodeType":386},{},[14269],{"data":14270,"marks":14271,"value":385,"nodeType":84},{},[],{"data":14273,"content":14274,"nodeType":89},{},[14275],{"data":14276,"marks":14277,"value":155,"nodeType":84},{},[],{"metadata":14279,"sys":14282,"fields":14287},{"tags":14280,"concepts":14281},[],[],{"space":14283,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14285,"publishedVersion":64,"revision":46,"locale":29},{"sys":14284},{"type":12,"linkType":13,"id":14},{"sys":14286},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14288},{"url":408,"details":14289,"fileName":414,"contentType":415},{"size":410,"image":14290},{"width":412,"height":413},{"sys":14292,"fields":14295},{"id":14293,"createdAt":14294},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":14296,"slug":14297,"articleIntro":14296,"category":14298},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[14299],{"metadata":14300,"sys":14303,"fields":14310},{"tags":14301,"concepts":14302},[],[],{"space":14304,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14306,"publishedVersion":364,"revision":64,"contentType":14308,"locale":29},{"sys":14305},{"type":12,"linkType":13,"id":14},{"sys":14307},{"id":21,"type":12,"linkType":22},{"sys":14309},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14311,"metaTitle":374,"metaDescription":375,"mainTitle":14312,"subtitle":393,"heroImage":14327,"ctaButton":416,"ctaLink":417},[373],{"data":14313,"content":14314,"nodeType":76},{},[14315,14321],{"data":14316,"content":14317,"nodeType":386},{},[14318],{"data":14319,"marks":14320,"value":385,"nodeType":84},{},[],{"data":14322,"content":14323,"nodeType":89},{},[14324],{"data":14325,"marks":14326,"value":155,"nodeType":84},{},[],{"metadata":14328,"sys":14331,"fields":14336},{"tags":14329,"concepts":14330},[],[],{"space":14332,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14334,"publishedVersion":64,"revision":46,"locale":29},{"sys":14333},{"type":12,"linkType":13,"id":14},{"sys":14335},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14337},{"url":408,"details":14338,"fileName":414,"contentType":415},{"size":410,"image":14339},{"width":412,"height":413},{"sys":14341,"fields":14344},{"id":14342,"createdAt":14343},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":14345,"slug":14346,"articleIntro":14345,"category":14347},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[14348],{"metadata":14349,"sys":14352,"fields":14359},{"tags":14350,"concepts":14351},[],[],{"space":14353,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14355,"publishedVersion":364,"revision":64,"contentType":14357,"locale":29},{"sys":14354},{"type":12,"linkType":13,"id":14},{"sys":14356},{"id":21,"type":12,"linkType":22},{"sys":14358},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14360,"metaTitle":374,"metaDescription":375,"mainTitle":14361,"subtitle":393,"heroImage":14376,"ctaButton":416,"ctaLink":417},[373],{"data":14362,"content":14363,"nodeType":76},{},[14364,14370],{"data":14365,"content":14366,"nodeType":386},{},[14367],{"data":14368,"marks":14369,"value":385,"nodeType":84},{},[],{"data":14371,"content":14372,"nodeType":89},{},[14373],{"data":14374,"marks":14375,"value":155,"nodeType":84},{},[],{"metadata":14377,"sys":14380,"fields":14385},{"tags":14378,"concepts":14379},[],[],{"space":14381,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14383,"publishedVersion":64,"revision":46,"locale":29},{"sys":14382},{"type":12,"linkType":13,"id":14},{"sys":14384},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14386},{"url":408,"details":14387,"fileName":414,"contentType":415},{"size":410,"image":14388},{"width":412,"height":413},{"sys":14390,"fields":14393},{"id":14391,"createdAt":14392},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":14394,"slug":14395,"articleIntro":14394,"category":14396},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[14397],{"metadata":14398,"sys":14401,"fields":14408},{"tags":14399,"concepts":14400},[],[],{"space":14402,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14404,"publishedVersion":364,"revision":64,"contentType":14406,"locale":29},{"sys":14403},{"type":12,"linkType":13,"id":14},{"sys":14405},{"id":21,"type":12,"linkType":22},{"sys":14407},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14409,"metaTitle":374,"metaDescription":375,"mainTitle":14410,"subtitle":393,"heroImage":14425,"ctaButton":416,"ctaLink":417},[373],{"data":14411,"content":14412,"nodeType":76},{},[14413,14419],{"data":14414,"content":14415,"nodeType":386},{},[14416],{"data":14417,"marks":14418,"value":385,"nodeType":84},{},[],{"data":14420,"content":14421,"nodeType":89},{},[14422],{"data":14423,"marks":14424,"value":155,"nodeType":84},{},[],{"metadata":14426,"sys":14429,"fields":14434},{"tags":14427,"concepts":14428},[],[],{"space":14430,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14432,"publishedVersion":64,"revision":46,"locale":29},{"sys":14431},{"type":12,"linkType":13,"id":14},{"sys":14433},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14435},{"url":408,"details":14436,"fileName":414,"contentType":415},{"size":410,"image":14437},{"width":412,"height":413},{"sys":14439,"fields":14442},{"id":14440,"createdAt":14441},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":14443,"slug":14444,"articleIntro":14443,"category":14445},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[14446],{"metadata":14447,"sys":14450,"fields":14457},{"tags":14448,"concepts":14449},[],[],{"space":14451,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14453,"publishedVersion":364,"revision":64,"contentType":14455,"locale":29},{"sys":14452},{"type":12,"linkType":13,"id":14},{"sys":14454},{"id":21,"type":12,"linkType":22},{"sys":14456},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14458,"metaTitle":374,"metaDescription":375,"mainTitle":14459,"subtitle":393,"heroImage":14474,"ctaButton":416,"ctaLink":417},[373],{"data":14460,"content":14461,"nodeType":76},{},[14462,14468],{"data":14463,"content":14464,"nodeType":386},{},[14465],{"data":14466,"marks":14467,"value":385,"nodeType":84},{},[],{"data":14469,"content":14470,"nodeType":89},{},[14471],{"data":14472,"marks":14473,"value":155,"nodeType":84},{},[],{"metadata":14475,"sys":14478,"fields":14483},{"tags":14476,"concepts":14477},[],[],{"space":14479,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14481,"publishedVersion":64,"revision":46,"locale":29},{"sys":14480},{"type":12,"linkType":13,"id":14},{"sys":14482},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14484},{"url":408,"details":14485,"fileName":414,"contentType":415},{"size":410,"image":14486},{"width":412,"height":413},{"sys":14488,"fields":14491},{"id":14489,"createdAt":14490},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":14492,"slug":14493,"articleIntro":14492,"category":14494},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[14495],{"metadata":14496,"sys":14499,"fields":14506},{"tags":14497,"concepts":14498},[],[],{"space":14500,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14502,"publishedVersion":364,"revision":64,"contentType":14504,"locale":29},{"sys":14501},{"type":12,"linkType":13,"id":14},{"sys":14503},{"id":21,"type":12,"linkType":22},{"sys":14505},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14507,"metaTitle":374,"metaDescription":375,"mainTitle":14508,"subtitle":393,"heroImage":14523,"ctaButton":416,"ctaLink":417},[373],{"data":14509,"content":14510,"nodeType":76},{},[14511,14517],{"data":14512,"content":14513,"nodeType":386},{},[14514],{"data":14515,"marks":14516,"value":385,"nodeType":84},{},[],{"data":14518,"content":14519,"nodeType":89},{},[14520],{"data":14521,"marks":14522,"value":155,"nodeType":84},{},[],{"metadata":14524,"sys":14527,"fields":14532},{"tags":14525,"concepts":14526},[],[],{"space":14528,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14530,"publishedVersion":64,"revision":46,"locale":29},{"sys":14529},{"type":12,"linkType":13,"id":14},{"sys":14531},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14533},{"url":408,"details":14534,"fileName":414,"contentType":415},{"size":410,"image":14535},{"width":412,"height":413},{"sys":14537,"fields":14540},{"id":14538,"createdAt":14539},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":14541,"slug":14542,"articleIntro":-1,"category":14543},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[14544],{"metadata":14545,"sys":14548,"fields":14555},{"tags":14546,"concepts":14547},[],[],{"space":14549,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14551,"publishedVersion":364,"revision":64,"contentType":14553,"locale":29},{"sys":14550},{"type":12,"linkType":13,"id":14},{"sys":14552},{"id":21,"type":12,"linkType":22},{"sys":14554},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14556,"metaTitle":374,"metaDescription":375,"mainTitle":14557,"subtitle":393,"heroImage":14572,"ctaButton":416,"ctaLink":417},[373],{"data":14558,"content":14559,"nodeType":76},{},[14560,14566],{"data":14561,"content":14562,"nodeType":386},{},[14563],{"data":14564,"marks":14565,"value":385,"nodeType":84},{},[],{"data":14567,"content":14568,"nodeType":89},{},[14569],{"data":14570,"marks":14571,"value":155,"nodeType":84},{},[],{"metadata":14573,"sys":14576,"fields":14581},{"tags":14574,"concepts":14575},[],[],{"space":14577,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14579,"publishedVersion":64,"revision":46,"locale":29},{"sys":14578},{"type":12,"linkType":13,"id":14},{"sys":14580},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14582},{"url":408,"details":14583,"fileName":414,"contentType":415},{"size":410,"image":14584},{"width":412,"height":413},{"sys":14586,"fields":14589},{"id":14587,"createdAt":14588},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14590,"slug":14591,"articleIntro":14590,"category":14592},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14593],{"metadata":14594,"sys":14597,"fields":14604},{"tags":14595,"concepts":14596},[],[],{"space":14598,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14600,"publishedVersion":364,"revision":64,"contentType":14602,"locale":29},{"sys":14599},{"type":12,"linkType":13,"id":14},{"sys":14601},{"id":21,"type":12,"linkType":22},{"sys":14603},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14605,"metaTitle":374,"metaDescription":375,"mainTitle":14606,"subtitle":393,"heroImage":14621,"ctaButton":416,"ctaLink":417},[373],{"data":14607,"content":14608,"nodeType":76},{},[14609,14615],{"data":14610,"content":14611,"nodeType":386},{},[14612],{"data":14613,"marks":14614,"value":385,"nodeType":84},{},[],{"data":14616,"content":14617,"nodeType":89},{},[14618],{"data":14619,"marks":14620,"value":155,"nodeType":84},{},[],{"metadata":14622,"sys":14625,"fields":14630},{"tags":14623,"concepts":14624},[],[],{"space":14626,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14628,"publishedVersion":64,"revision":46,"locale":29},{"sys":14627},{"type":12,"linkType":13,"id":14},{"sys":14629},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14631},{"url":408,"details":14632,"fileName":414,"contentType":415},{"size":410,"image":14633},{"width":412,"height":413},{"sys":14635,"fields":14638},{"id":14636,"createdAt":14637},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":14639,"slug":14640,"articleIntro":14639,"category":14641},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[14642],{"metadata":14643,"sys":14646,"fields":14653},{"tags":14644,"concepts":14645},[],[],{"space":14647,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14649,"publishedVersion":364,"revision":64,"contentType":14651,"locale":29},{"sys":14648},{"type":12,"linkType":13,"id":14},{"sys":14650},{"id":21,"type":12,"linkType":22},{"sys":14652},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14654,"metaTitle":374,"metaDescription":375,"mainTitle":14655,"subtitle":393,"heroImage":14670,"ctaButton":416,"ctaLink":417},[373],{"data":14656,"content":14657,"nodeType":76},{},[14658,14664],{"data":14659,"content":14660,"nodeType":386},{},[14661],{"data":14662,"marks":14663,"value":385,"nodeType":84},{},[],{"data":14665,"content":14666,"nodeType":89},{},[14667],{"data":14668,"marks":14669,"value":155,"nodeType":84},{},[],{"metadata":14671,"sys":14674,"fields":14679},{"tags":14672,"concepts":14673},[],[],{"space":14675,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14677,"publishedVersion":64,"revision":46,"locale":29},{"sys":14676},{"type":12,"linkType":13,"id":14},{"sys":14678},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14680},{"url":408,"details":14681,"fileName":414,"contentType":415},{"size":410,"image":14682},{"width":412,"height":413},{"sys":14684,"fields":14687},{"id":14685,"createdAt":14686},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14688,"slug":14689,"articleIntro":-1,"category":14690},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14691],{"metadata":14692,"sys":14695,"fields":14702},{"tags":14693,"concepts":14694},[],[],{"space":14696,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14698,"publishedVersion":364,"revision":64,"contentType":14700,"locale":29},{"sys":14697},{"type":12,"linkType":13,"id":14},{"sys":14699},{"id":21,"type":12,"linkType":22},{"sys":14701},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14703,"metaTitle":374,"metaDescription":375,"mainTitle":14704,"subtitle":393,"heroImage":14719,"ctaButton":416,"ctaLink":417},[373],{"data":14705,"content":14706,"nodeType":76},{},[14707,14713],{"data":14708,"content":14709,"nodeType":386},{},[14710],{"data":14711,"marks":14712,"value":385,"nodeType":84},{},[],{"data":14714,"content":14715,"nodeType":89},{},[14716],{"data":14717,"marks":14718,"value":155,"nodeType":84},{},[],{"metadata":14720,"sys":14723,"fields":14728},{"tags":14721,"concepts":14722},[],[],{"space":14724,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14726,"publishedVersion":64,"revision":46,"locale":29},{"sys":14725},{"type":12,"linkType":13,"id":14},{"sys":14727},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14729},{"url":408,"details":14730,"fileName":414,"contentType":415},{"size":410,"image":14731},{"width":412,"height":413},{"sys":14733,"fields":14736},{"id":14734,"createdAt":14735},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":14737,"slug":14738,"articleIntro":14737,"category":14739},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[14740],{"metadata":14741,"sys":14744,"fields":14751},{"tags":14742,"concepts":14743},[],[],{"space":14745,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14747,"publishedVersion":364,"revision":64,"contentType":14749,"locale":29},{"sys":14746},{"type":12,"linkType":13,"id":14},{"sys":14748},{"id":21,"type":12,"linkType":22},{"sys":14750},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14752,"metaTitle":374,"metaDescription":375,"mainTitle":14753,"subtitle":393,"heroImage":14768,"ctaButton":416,"ctaLink":417},[373],{"data":14754,"content":14755,"nodeType":76},{},[14756,14762],{"data":14757,"content":14758,"nodeType":386},{},[14759],{"data":14760,"marks":14761,"value":385,"nodeType":84},{},[],{"data":14763,"content":14764,"nodeType":89},{},[14765],{"data":14766,"marks":14767,"value":155,"nodeType":84},{},[],{"metadata":14769,"sys":14772,"fields":14777},{"tags":14770,"concepts":14771},[],[],{"space":14773,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14775,"publishedVersion":64,"revision":46,"locale":29},{"sys":14774},{"type":12,"linkType":13,"id":14},{"sys":14776},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14778},{"url":408,"details":14779,"fileName":414,"contentType":415},{"size":410,"image":14780},{"width":412,"height":413},{"sys":14782,"fields":14785},{"id":14783,"createdAt":14784},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":14786,"slug":14787,"articleIntro":14786,"category":14788},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[14789],{"metadata":14790,"sys":14793,"fields":14800},{"tags":14791,"concepts":14792},[],[],{"space":14794,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14796,"publishedVersion":364,"revision":64,"contentType":14798,"locale":29},{"sys":14795},{"type":12,"linkType":13,"id":14},{"sys":14797},{"id":21,"type":12,"linkType":22},{"sys":14799},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14801,"metaTitle":374,"metaDescription":375,"mainTitle":14802,"subtitle":393,"heroImage":14817,"ctaButton":416,"ctaLink":417},[373],{"data":14803,"content":14804,"nodeType":76},{},[14805,14811],{"data":14806,"content":14807,"nodeType":386},{},[14808],{"data":14809,"marks":14810,"value":385,"nodeType":84},{},[],{"data":14812,"content":14813,"nodeType":89},{},[14814],{"data":14815,"marks":14816,"value":155,"nodeType":84},{},[],{"metadata":14818,"sys":14821,"fields":14826},{"tags":14819,"concepts":14820},[],[],{"space":14822,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14824,"publishedVersion":64,"revision":46,"locale":29},{"sys":14823},{"type":12,"linkType":13,"id":14},{"sys":14825},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14827},{"url":408,"details":14828,"fileName":414,"contentType":415},{"size":410,"image":14829},{"width":412,"height":413},{"sys":14831,"fields":14834},{"id":14832,"createdAt":14833},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":14835,"slug":14836,"articleIntro":14835,"category":14837},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[14838],{"metadata":14839,"sys":14842,"fields":14849},{"tags":14840,"concepts":14841},[],[],{"space":14843,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14845,"publishedVersion":364,"revision":64,"contentType":14847,"locale":29},{"sys":14844},{"type":12,"linkType":13,"id":14},{"sys":14846},{"id":21,"type":12,"linkType":22},{"sys":14848},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14850,"metaTitle":374,"metaDescription":375,"mainTitle":14851,"subtitle":393,"heroImage":14866,"ctaButton":416,"ctaLink":417},[373],{"data":14852,"content":14853,"nodeType":76},{},[14854,14860],{"data":14855,"content":14856,"nodeType":386},{},[14857],{"data":14858,"marks":14859,"value":385,"nodeType":84},{},[],{"data":14861,"content":14862,"nodeType":89},{},[14863],{"data":14864,"marks":14865,"value":155,"nodeType":84},{},[],{"metadata":14867,"sys":14870,"fields":14875},{"tags":14868,"concepts":14869},[],[],{"space":14871,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14873,"publishedVersion":64,"revision":46,"locale":29},{"sys":14872},{"type":12,"linkType":13,"id":14},{"sys":14874},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14876},{"url":408,"details":14877,"fileName":414,"contentType":415},{"size":410,"image":14878},{"width":412,"height":413},{"sys":14880,"fields":14883},{"id":14881,"createdAt":14882},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":14884,"slug":14885,"articleIntro":14884,"category":14886},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[14887],{"metadata":14888,"sys":14891,"fields":14898},{"tags":14889,"concepts":14890},[],[],{"space":14892,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14894,"publishedVersion":364,"revision":64,"contentType":14896,"locale":29},{"sys":14893},{"type":12,"linkType":13,"id":14},{"sys":14895},{"id":21,"type":12,"linkType":22},{"sys":14897},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14899,"metaTitle":374,"metaDescription":375,"mainTitle":14900,"subtitle":393,"heroImage":14915,"ctaButton":416,"ctaLink":417},[373],{"data":14901,"content":14902,"nodeType":76},{},[14903,14909],{"data":14904,"content":14905,"nodeType":386},{},[14906],{"data":14907,"marks":14908,"value":385,"nodeType":84},{},[],{"data":14910,"content":14911,"nodeType":89},{},[14912],{"data":14913,"marks":14914,"value":155,"nodeType":84},{},[],{"metadata":14916,"sys":14919,"fields":14924},{"tags":14917,"concepts":14918},[],[],{"space":14920,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14922,"publishedVersion":64,"revision":46,"locale":29},{"sys":14921},{"type":12,"linkType":13,"id":14},{"sys":14923},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14925},{"url":408,"details":14926,"fileName":414,"contentType":415},{"size":410,"image":14927},{"width":412,"height":413},{"sys":14929,"fields":14932},{"id":14930,"createdAt":14931},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":14933,"slug":14934,"articleIntro":14933,"category":14935},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[14936],{"metadata":14937,"sys":14940,"fields":14947},{"tags":14938,"concepts":14939},[],[],{"space":14941,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14943,"publishedVersion":364,"revision":64,"contentType":14945,"locale":29},{"sys":14942},{"type":12,"linkType":13,"id":14},{"sys":14944},{"id":21,"type":12,"linkType":22},{"sys":14946},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14948,"metaTitle":374,"metaDescription":375,"mainTitle":14949,"subtitle":393,"heroImage":14964,"ctaButton":416,"ctaLink":417},[373],{"data":14950,"content":14951,"nodeType":76},{},[14952,14958],{"data":14953,"content":14954,"nodeType":386},{},[14955],{"data":14956,"marks":14957,"value":385,"nodeType":84},{},[],{"data":14959,"content":14960,"nodeType":89},{},[14961],{"data":14962,"marks":14963,"value":155,"nodeType":84},{},[],{"metadata":14965,"sys":14968,"fields":14973},{"tags":14966,"concepts":14967},[],[],{"space":14969,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":14971,"publishedVersion":64,"revision":46,"locale":29},{"sys":14970},{"type":12,"linkType":13,"id":14},{"sys":14972},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":14974},{"url":408,"details":14975,"fileName":414,"contentType":415},{"size":410,"image":14976},{"width":412,"height":413},{"sys":14978,"fields":14981},{"id":14979,"createdAt":14980},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":14982,"slug":14983,"articleIntro":14982,"category":14984},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[14985],{"metadata":14986,"sys":14989,"fields":14996},{"tags":14987,"concepts":14988},[],[],{"space":14990,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":14992,"publishedVersion":364,"revision":64,"contentType":14994,"locale":29},{"sys":14991},{"type":12,"linkType":13,"id":14},{"sys":14993},{"id":21,"type":12,"linkType":22},{"sys":14995},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":14997,"metaTitle":374,"metaDescription":375,"mainTitle":14998,"subtitle":393,"heroImage":15013,"ctaButton":416,"ctaLink":417},[373],{"data":14999,"content":15000,"nodeType":76},{},[15001,15007],{"data":15002,"content":15003,"nodeType":386},{},[15004],{"data":15005,"marks":15006,"value":385,"nodeType":84},{},[],{"data":15008,"content":15009,"nodeType":89},{},[15010],{"data":15011,"marks":15012,"value":155,"nodeType":84},{},[],{"metadata":15014,"sys":15017,"fields":15022},{"tags":15015,"concepts":15016},[],[],{"space":15018,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15020,"publishedVersion":64,"revision":46,"locale":29},{"sys":15019},{"type":12,"linkType":13,"id":14},{"sys":15021},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15023},{"url":408,"details":15024,"fileName":414,"contentType":415},{"size":410,"image":15025},{"width":412,"height":413},{"sys":15027,"fields":15030},{"id":15028,"createdAt":15029},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":15031,"slug":15032,"articleIntro":15031,"category":15033},"426 - Personnel - Dépôts","compte-426-personnel-depots",[15034],{"metadata":15035,"sys":15038,"fields":15045},{"tags":15036,"concepts":15037},[],[],{"space":15039,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15041,"publishedVersion":364,"revision":64,"contentType":15043,"locale":29},{"sys":15040},{"type":12,"linkType":13,"id":14},{"sys":15042},{"id":21,"type":12,"linkType":22},{"sys":15044},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15046,"metaTitle":374,"metaDescription":375,"mainTitle":15047,"subtitle":393,"heroImage":15062,"ctaButton":416,"ctaLink":417},[373],{"data":15048,"content":15049,"nodeType":76},{},[15050,15056],{"data":15051,"content":15052,"nodeType":386},{},[15053],{"data":15054,"marks":15055,"value":385,"nodeType":84},{},[],{"data":15057,"content":15058,"nodeType":89},{},[15059],{"data":15060,"marks":15061,"value":155,"nodeType":84},{},[],{"metadata":15063,"sys":15066,"fields":15071},{"tags":15064,"concepts":15065},[],[],{"space":15067,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15069,"publishedVersion":64,"revision":46,"locale":29},{"sys":15068},{"type":12,"linkType":13,"id":14},{"sys":15070},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15072},{"url":408,"details":15073,"fileName":414,"contentType":415},{"size":410,"image":15074},{"width":412,"height":413},{"sys":15076,"fields":15079},{"id":15077,"createdAt":15078},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":15080,"slug":15081,"articleIntro":15080,"category":15082},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[15083],{"metadata":15084,"sys":15087,"fields":15094},{"tags":15085,"concepts":15086},[],[],{"space":15088,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15090,"publishedVersion":364,"revision":64,"contentType":15092,"locale":29},{"sys":15089},{"type":12,"linkType":13,"id":14},{"sys":15091},{"id":21,"type":12,"linkType":22},{"sys":15093},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15095,"metaTitle":374,"metaDescription":375,"mainTitle":15096,"subtitle":393,"heroImage":15111,"ctaButton":416,"ctaLink":417},[373],{"data":15097,"content":15098,"nodeType":76},{},[15099,15105],{"data":15100,"content":15101,"nodeType":386},{},[15102],{"data":15103,"marks":15104,"value":385,"nodeType":84},{},[],{"data":15106,"content":15107,"nodeType":89},{},[15108],{"data":15109,"marks":15110,"value":155,"nodeType":84},{},[],{"metadata":15112,"sys":15115,"fields":15120},{"tags":15113,"concepts":15114},[],[],{"space":15116,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15118,"publishedVersion":64,"revision":46,"locale":29},{"sys":15117},{"type":12,"linkType":13,"id":14},{"sys":15119},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15121},{"url":408,"details":15122,"fileName":414,"contentType":415},{"size":410,"image":15123},{"width":412,"height":413},{"sys":15125,"fields":15128},{"id":15126,"createdAt":15127},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":15129,"slug":15130,"articleIntro":15129,"category":15131},"2961 - Titres de participation","compte-2961-titres-de-participation",[15132],{"metadata":15133,"sys":15136,"fields":15143},{"tags":15134,"concepts":15135},[],[],{"space":15137,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15139,"publishedVersion":364,"revision":64,"contentType":15141,"locale":29},{"sys":15138},{"type":12,"linkType":13,"id":14},{"sys":15140},{"id":21,"type":12,"linkType":22},{"sys":15142},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15144,"metaTitle":374,"metaDescription":375,"mainTitle":15145,"subtitle":393,"heroImage":15160,"ctaButton":416,"ctaLink":417},[373],{"data":15146,"content":15147,"nodeType":76},{},[15148,15154],{"data":15149,"content":15150,"nodeType":386},{},[15151],{"data":15152,"marks":15153,"value":385,"nodeType":84},{},[],{"data":15155,"content":15156,"nodeType":89},{},[15157],{"data":15158,"marks":15159,"value":155,"nodeType":84},{},[],{"metadata":15161,"sys":15164,"fields":15169},{"tags":15162,"concepts":15163},[],[],{"space":15165,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15167,"publishedVersion":64,"revision":46,"locale":29},{"sys":15166},{"type":12,"linkType":13,"id":14},{"sys":15168},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15170},{"url":408,"details":15171,"fileName":414,"contentType":415},{"size":410,"image":15172},{"width":412,"height":413},{"sys":15174,"fields":15177},{"id":15175,"createdAt":15176},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":15178,"slug":15179,"articleIntro":15178,"category":15180},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[15181],{"metadata":15182,"sys":15185,"fields":15192},{"tags":15183,"concepts":15184},[],[],{"space":15186,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15188,"publishedVersion":364,"revision":64,"contentType":15190,"locale":29},{"sys":15187},{"type":12,"linkType":13,"id":14},{"sys":15189},{"id":21,"type":12,"linkType":22},{"sys":15191},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15193,"metaTitle":374,"metaDescription":375,"mainTitle":15194,"subtitle":393,"heroImage":15209,"ctaButton":416,"ctaLink":417},[373],{"data":15195,"content":15196,"nodeType":76},{},[15197,15203],{"data":15198,"content":15199,"nodeType":386},{},[15200],{"data":15201,"marks":15202,"value":385,"nodeType":84},{},[],{"data":15204,"content":15205,"nodeType":89},{},[15206],{"data":15207,"marks":15208,"value":155,"nodeType":84},{},[],{"metadata":15210,"sys":15213,"fields":15218},{"tags":15211,"concepts":15212},[],[],{"space":15214,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15216,"publishedVersion":64,"revision":46,"locale":29},{"sys":15215},{"type":12,"linkType":13,"id":14},{"sys":15217},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15219},{"url":408,"details":15220,"fileName":414,"contentType":415},{"size":410,"image":15221},{"width":412,"height":413},{"sys":15223,"fields":15226},{"id":15224,"createdAt":15225},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":15227,"slug":15228,"articleIntro":15227,"category":15229},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[15230],{"metadata":15231,"sys":15234,"fields":15241},{"tags":15232,"concepts":15233},[],[],{"space":15235,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15237,"publishedVersion":364,"revision":64,"contentType":15239,"locale":29},{"sys":15236},{"type":12,"linkType":13,"id":14},{"sys":15238},{"id":21,"type":12,"linkType":22},{"sys":15240},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15242,"metaTitle":374,"metaDescription":375,"mainTitle":15243,"subtitle":393,"heroImage":15258,"ctaButton":416,"ctaLink":417},[373],{"data":15244,"content":15245,"nodeType":76},{},[15246,15252],{"data":15247,"content":15248,"nodeType":386},{},[15249],{"data":15250,"marks":15251,"value":385,"nodeType":84},{},[],{"data":15253,"content":15254,"nodeType":89},{},[15255],{"data":15256,"marks":15257,"value":155,"nodeType":84},{},[],{"metadata":15259,"sys":15262,"fields":15267},{"tags":15260,"concepts":15261},[],[],{"space":15263,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15265,"publishedVersion":64,"revision":46,"locale":29},{"sys":15264},{"type":12,"linkType":13,"id":14},{"sys":15266},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15268},{"url":408,"details":15269,"fileName":414,"contentType":415},{"size":410,"image":15270},{"width":412,"height":413},{"sys":15272,"fields":15275},{"id":15273,"createdAt":15274},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":15276,"slug":15277,"articleIntro":15276,"category":15278},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[15279],{"metadata":15280,"sys":15283,"fields":15290},{"tags":15281,"concepts":15282},[],[],{"space":15284,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15286,"publishedVersion":364,"revision":64,"contentType":15288,"locale":29},{"sys":15285},{"type":12,"linkType":13,"id":14},{"sys":15287},{"id":21,"type":12,"linkType":22},{"sys":15289},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15291,"metaTitle":374,"metaDescription":375,"mainTitle":15292,"subtitle":393,"heroImage":15307,"ctaButton":416,"ctaLink":417},[373],{"data":15293,"content":15294,"nodeType":76},{},[15295,15301],{"data":15296,"content":15297,"nodeType":386},{},[15298],{"data":15299,"marks":15300,"value":385,"nodeType":84},{},[],{"data":15302,"content":15303,"nodeType":89},{},[15304],{"data":15305,"marks":15306,"value":155,"nodeType":84},{},[],{"metadata":15308,"sys":15311,"fields":15316},{"tags":15309,"concepts":15310},[],[],{"space":15312,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15314,"publishedVersion":64,"revision":46,"locale":29},{"sys":15313},{"type":12,"linkType":13,"id":14},{"sys":15315},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15317},{"url":408,"details":15318,"fileName":414,"contentType":415},{"size":410,"image":15319},{"width":412,"height":413},{"sys":15321,"fields":15324},{"id":15322,"createdAt":15323},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":15325,"slug":15326,"articleIntro":15325,"category":15327},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[15328],{"metadata":15329,"sys":15332,"fields":15339},{"tags":15330,"concepts":15331},[],[],{"space":15333,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15335,"publishedVersion":364,"revision":64,"contentType":15337,"locale":29},{"sys":15334},{"type":12,"linkType":13,"id":14},{"sys":15336},{"id":21,"type":12,"linkType":22},{"sys":15338},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15340,"metaTitle":374,"metaDescription":375,"mainTitle":15341,"subtitle":393,"heroImage":15356,"ctaButton":416,"ctaLink":417},[373],{"data":15342,"content":15343,"nodeType":76},{},[15344,15350],{"data":15345,"content":15346,"nodeType":386},{},[15347],{"data":15348,"marks":15349,"value":385,"nodeType":84},{},[],{"data":15351,"content":15352,"nodeType":89},{},[15353],{"data":15354,"marks":15355,"value":155,"nodeType":84},{},[],{"metadata":15357,"sys":15360,"fields":15365},{"tags":15358,"concepts":15359},[],[],{"space":15361,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15363,"publishedVersion":64,"revision":46,"locale":29},{"sys":15362},{"type":12,"linkType":13,"id":14},{"sys":15364},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15366},{"url":408,"details":15367,"fileName":414,"contentType":415},{"size":410,"image":15368},{"width":412,"height":413},{"sys":15370,"fields":15373},{"id":15371,"createdAt":15372},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":15374,"slug":15375,"articleIntro":15374,"category":15376},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[15377],{"metadata":15378,"sys":15381,"fields":15388},{"tags":15379,"concepts":15380},[],[],{"space":15382,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15384,"publishedVersion":364,"revision":64,"contentType":15386,"locale":29},{"sys":15383},{"type":12,"linkType":13,"id":14},{"sys":15385},{"id":21,"type":12,"linkType":22},{"sys":15387},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15389,"metaTitle":374,"metaDescription":375,"mainTitle":15390,"subtitle":393,"heroImage":15405,"ctaButton":416,"ctaLink":417},[373],{"data":15391,"content":15392,"nodeType":76},{},[15393,15399],{"data":15394,"content":15395,"nodeType":386},{},[15396],{"data":15397,"marks":15398,"value":385,"nodeType":84},{},[],{"data":15400,"content":15401,"nodeType":89},{},[15402],{"data":15403,"marks":15404,"value":155,"nodeType":84},{},[],{"metadata":15406,"sys":15409,"fields":15414},{"tags":15407,"concepts":15408},[],[],{"space":15410,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15412,"publishedVersion":64,"revision":46,"locale":29},{"sys":15411},{"type":12,"linkType":13,"id":14},{"sys":15413},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15415},{"url":408,"details":15416,"fileName":414,"contentType":415},{"size":410,"image":15417},{"width":412,"height":413},{"sys":15419,"fields":15422},{"id":15420,"createdAt":15421},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":15423,"slug":15424,"articleIntro":15423,"category":15425},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[15426],{"metadata":15427,"sys":15430,"fields":15437},{"tags":15428,"concepts":15429},[],[],{"space":15431,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15433,"publishedVersion":364,"revision":64,"contentType":15435,"locale":29},{"sys":15432},{"type":12,"linkType":13,"id":14},{"sys":15434},{"id":21,"type":12,"linkType":22},{"sys":15436},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15438,"metaTitle":374,"metaDescription":375,"mainTitle":15439,"subtitle":393,"heroImage":15454,"ctaButton":416,"ctaLink":417},[373],{"data":15440,"content":15441,"nodeType":76},{},[15442,15448],{"data":15443,"content":15444,"nodeType":386},{},[15445],{"data":15446,"marks":15447,"value":385,"nodeType":84},{},[],{"data":15449,"content":15450,"nodeType":89},{},[15451],{"data":15452,"marks":15453,"value":155,"nodeType":84},{},[],{"metadata":15455,"sys":15458,"fields":15463},{"tags":15456,"concepts":15457},[],[],{"space":15459,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15461,"publishedVersion":64,"revision":46,"locale":29},{"sys":15460},{"type":12,"linkType":13,"id":14},{"sys":15462},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15464},{"url":408,"details":15465,"fileName":414,"contentType":415},{"size":410,"image":15466},{"width":412,"height":413},{"sys":15468,"fields":15471},{"id":15469,"createdAt":15470},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":15472,"slug":15473,"articleIntro":-1,"category":15474},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[15475],{"metadata":15476,"sys":15479,"fields":15486},{"tags":15477,"concepts":15478},[],[],{"space":15480,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15482,"publishedVersion":364,"revision":64,"contentType":15484,"locale":29},{"sys":15481},{"type":12,"linkType":13,"id":14},{"sys":15483},{"id":21,"type":12,"linkType":22},{"sys":15485},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15487,"metaTitle":374,"metaDescription":375,"mainTitle":15488,"subtitle":393,"heroImage":15503,"ctaButton":416,"ctaLink":417},[373],{"data":15489,"content":15490,"nodeType":76},{},[15491,15497],{"data":15492,"content":15493,"nodeType":386},{},[15494],{"data":15495,"marks":15496,"value":385,"nodeType":84},{},[],{"data":15498,"content":15499,"nodeType":89},{},[15500],{"data":15501,"marks":15502,"value":155,"nodeType":84},{},[],{"metadata":15504,"sys":15507,"fields":15512},{"tags":15505,"concepts":15506},[],[],{"space":15508,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15510,"publishedVersion":64,"revision":46,"locale":29},{"sys":15509},{"type":12,"linkType":13,"id":14},{"sys":15511},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15513},{"url":408,"details":15514,"fileName":414,"contentType":415},{"size":410,"image":15515},{"width":412,"height":413},{"sys":15517,"fields":15520},{"id":15518,"createdAt":15519},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":15521,"slug":15522,"articleIntro":15521,"category":15523},"1681 - Autres emprunts","compte-1681-autres-emprunts",[15524],{"metadata":15525,"sys":15528,"fields":15535},{"tags":15526,"concepts":15527},[],[],{"space":15529,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15531,"publishedVersion":364,"revision":64,"contentType":15533,"locale":29},{"sys":15530},{"type":12,"linkType":13,"id":14},{"sys":15532},{"id":21,"type":12,"linkType":22},{"sys":15534},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15536,"metaTitle":374,"metaDescription":375,"mainTitle":15537,"subtitle":393,"heroImage":15552,"ctaButton":416,"ctaLink":417},[373],{"data":15538,"content":15539,"nodeType":76},{},[15540,15546],{"data":15541,"content":15542,"nodeType":386},{},[15543],{"data":15544,"marks":15545,"value":385,"nodeType":84},{},[],{"data":15547,"content":15548,"nodeType":89},{},[15549],{"data":15550,"marks":15551,"value":155,"nodeType":84},{},[],{"metadata":15553,"sys":15556,"fields":15561},{"tags":15554,"concepts":15555},[],[],{"space":15557,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15559,"publishedVersion":64,"revision":46,"locale":29},{"sys":15558},{"type":12,"linkType":13,"id":14},{"sys":15560},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15562},{"url":408,"details":15563,"fileName":414,"contentType":415},{"size":410,"image":15564},{"width":412,"height":413},{"sys":15566,"fields":15569},{"id":15567,"createdAt":15568},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":15570,"slug":15571,"articleIntro":15570,"category":15572},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[15573],{"metadata":15574,"sys":15577,"fields":15584},{"tags":15575,"concepts":15576},[],[],{"space":15578,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15580,"publishedVersion":364,"revision":64,"contentType":15582,"locale":29},{"sys":15579},{"type":12,"linkType":13,"id":14},{"sys":15581},{"id":21,"type":12,"linkType":22},{"sys":15583},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15585,"metaTitle":374,"metaDescription":375,"mainTitle":15586,"subtitle":393,"heroImage":15601,"ctaButton":416,"ctaLink":417},[373],{"data":15587,"content":15588,"nodeType":76},{},[15589,15595],{"data":15590,"content":15591,"nodeType":386},{},[15592],{"data":15593,"marks":15594,"value":385,"nodeType":84},{},[],{"data":15596,"content":15597,"nodeType":89},{},[15598],{"data":15599,"marks":15600,"value":155,"nodeType":84},{},[],{"metadata":15602,"sys":15605,"fields":15610},{"tags":15603,"concepts":15604},[],[],{"space":15606,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15608,"publishedVersion":64,"revision":46,"locale":29},{"sys":15607},{"type":12,"linkType":13,"id":14},{"sys":15609},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15611},{"url":408,"details":15612,"fileName":414,"contentType":415},{"size":410,"image":15613},{"width":412,"height":413},{"sys":15615,"fields":15618},{"id":15616,"createdAt":15617},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":15619,"slug":15620,"articleIntro":15619,"category":15621},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[15622],{"metadata":15623,"sys":15626,"fields":15633},{"tags":15624,"concepts":15625},[],[],{"space":15627,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15629,"publishedVersion":364,"revision":64,"contentType":15631,"locale":29},{"sys":15628},{"type":12,"linkType":13,"id":14},{"sys":15630},{"id":21,"type":12,"linkType":22},{"sys":15632},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15634,"metaTitle":374,"metaDescription":375,"mainTitle":15635,"subtitle":393,"heroImage":15650,"ctaButton":416,"ctaLink":417},[373],{"data":15636,"content":15637,"nodeType":76},{},[15638,15644],{"data":15639,"content":15640,"nodeType":386},{},[15641],{"data":15642,"marks":15643,"value":385,"nodeType":84},{},[],{"data":15645,"content":15646,"nodeType":89},{},[15647],{"data":15648,"marks":15649,"value":155,"nodeType":84},{},[],{"metadata":15651,"sys":15654,"fields":15659},{"tags":15652,"concepts":15653},[],[],{"space":15655,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15657,"publishedVersion":64,"revision":46,"locale":29},{"sys":15656},{"type":12,"linkType":13,"id":14},{"sys":15658},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15660},{"url":408,"details":15661,"fileName":414,"contentType":415},{"size":410,"image":15662},{"width":412,"height":413},{"sys":15664,"fields":15667},{"id":15665,"createdAt":15666},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":15668,"slug":15669,"articleIntro":15668,"category":15670},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[15671],{"metadata":15672,"sys":15675,"fields":15682},{"tags":15673,"concepts":15674},[],[],{"space":15676,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15678,"publishedVersion":364,"revision":64,"contentType":15680,"locale":29},{"sys":15677},{"type":12,"linkType":13,"id":14},{"sys":15679},{"id":21,"type":12,"linkType":22},{"sys":15681},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15683,"metaTitle":374,"metaDescription":375,"mainTitle":15684,"subtitle":393,"heroImage":15699,"ctaButton":416,"ctaLink":417},[373],{"data":15685,"content":15686,"nodeType":76},{},[15687,15693],{"data":15688,"content":15689,"nodeType":386},{},[15690],{"data":15691,"marks":15692,"value":385,"nodeType":84},{},[],{"data":15694,"content":15695,"nodeType":89},{},[15696],{"data":15697,"marks":15698,"value":155,"nodeType":84},{},[],{"metadata":15700,"sys":15703,"fields":15708},{"tags":15701,"concepts":15702},[],[],{"space":15704,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15706,"publishedVersion":64,"revision":46,"locale":29},{"sys":15705},{"type":12,"linkType":13,"id":14},{"sys":15707},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15709},{"url":408,"details":15710,"fileName":414,"contentType":415},{"size":410,"image":15711},{"width":412,"height":413},{"sys":15713,"fields":15716},{"id":15714,"createdAt":15715},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":15717,"slug":15718,"articleIntro":15717,"category":15719},"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",[15720],{"metadata":15721,"sys":15724,"fields":15731},{"tags":15722,"concepts":15723},[],[],{"space":15725,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15727,"publishedVersion":364,"revision":64,"contentType":15729,"locale":29},{"sys":15726},{"type":12,"linkType":13,"id":14},{"sys":15728},{"id":21,"type":12,"linkType":22},{"sys":15730},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15732,"metaTitle":374,"metaDescription":375,"mainTitle":15733,"subtitle":393,"heroImage":15748,"ctaButton":416,"ctaLink":417},[373],{"data":15734,"content":15735,"nodeType":76},{},[15736,15742],{"data":15737,"content":15738,"nodeType":386},{},[15739],{"data":15740,"marks":15741,"value":385,"nodeType":84},{},[],{"data":15743,"content":15744,"nodeType":89},{},[15745],{"data":15746,"marks":15747,"value":155,"nodeType":84},{},[],{"metadata":15749,"sys":15752,"fields":15757},{"tags":15750,"concepts":15751},[],[],{"space":15753,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15755,"publishedVersion":64,"revision":46,"locale":29},{"sys":15754},{"type":12,"linkType":13,"id":14},{"sys":15756},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15758},{"url":408,"details":15759,"fileName":414,"contentType":415},{"size":410,"image":15760},{"width":412,"height":413},{"sys":15762,"fields":15765},{"id":15763,"createdAt":15764},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":15766,"slug":15767,"articleIntro":15766,"category":15768},"Compte 503 - Actions","compte-503-actions",[15769],{"metadata":15770,"sys":15773,"fields":15780},{"tags":15771,"concepts":15772},[],[],{"space":15774,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15776,"publishedVersion":364,"revision":64,"contentType":15778,"locale":29},{"sys":15775},{"type":12,"linkType":13,"id":14},{"sys":15777},{"id":21,"type":12,"linkType":22},{"sys":15779},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15781,"metaTitle":374,"metaDescription":375,"mainTitle":15782,"subtitle":393,"heroImage":15797,"ctaButton":416,"ctaLink":417},[373],{"data":15783,"content":15784,"nodeType":76},{},[15785,15791],{"data":15786,"content":15787,"nodeType":386},{},[15788],{"data":15789,"marks":15790,"value":385,"nodeType":84},{},[],{"data":15792,"content":15793,"nodeType":89},{},[15794],{"data":15795,"marks":15796,"value":155,"nodeType":84},{},[],{"metadata":15798,"sys":15801,"fields":15806},{"tags":15799,"concepts":15800},[],[],{"space":15802,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15804,"publishedVersion":64,"revision":46,"locale":29},{"sys":15803},{"type":12,"linkType":13,"id":14},{"sys":15805},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15807},{"url":408,"details":15808,"fileName":414,"contentType":415},{"size":410,"image":15809},{"width":412,"height":413},{"sys":15811,"fields":15814},{"id":15812,"createdAt":15813},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":15815,"slug":15816,"articleIntro":15815,"category":15817},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[15818],{"metadata":15819,"sys":15822,"fields":15829},{"tags":15820,"concepts":15821},[],[],{"space":15823,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15825,"publishedVersion":364,"revision":64,"contentType":15827,"locale":29},{"sys":15824},{"type":12,"linkType":13,"id":14},{"sys":15826},{"id":21,"type":12,"linkType":22},{"sys":15828},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15830,"metaTitle":374,"metaDescription":375,"mainTitle":15831,"subtitle":393,"heroImage":15846,"ctaButton":416,"ctaLink":417},[373],{"data":15832,"content":15833,"nodeType":76},{},[15834,15840],{"data":15835,"content":15836,"nodeType":386},{},[15837],{"data":15838,"marks":15839,"value":385,"nodeType":84},{},[],{"data":15841,"content":15842,"nodeType":89},{},[15843],{"data":15844,"marks":15845,"value":155,"nodeType":84},{},[],{"metadata":15847,"sys":15850,"fields":15855},{"tags":15848,"concepts":15849},[],[],{"space":15851,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15853,"publishedVersion":64,"revision":46,"locale":29},{"sys":15852},{"type":12,"linkType":13,"id":14},{"sys":15854},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15856},{"url":408,"details":15857,"fileName":414,"contentType":415},{"size":410,"image":15858},{"width":412,"height":413},{"sys":15860,"fields":15863},{"id":15861,"createdAt":15862},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":15864,"slug":15865,"articleIntro":15864,"category":15866},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[15867],{"metadata":15868,"sys":15871,"fields":15878},{"tags":15869,"concepts":15870},[],[],{"space":15872,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15874,"publishedVersion":364,"revision":64,"contentType":15876,"locale":29},{"sys":15873},{"type":12,"linkType":13,"id":14},{"sys":15875},{"id":21,"type":12,"linkType":22},{"sys":15877},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15879,"metaTitle":374,"metaDescription":375,"mainTitle":15880,"subtitle":393,"heroImage":15895,"ctaButton":416,"ctaLink":417},[373],{"data":15881,"content":15882,"nodeType":76},{},[15883,15889],{"data":15884,"content":15885,"nodeType":386},{},[15886],{"data":15887,"marks":15888,"value":385,"nodeType":84},{},[],{"data":15890,"content":15891,"nodeType":89},{},[15892],{"data":15893,"marks":15894,"value":155,"nodeType":84},{},[],{"metadata":15896,"sys":15899,"fields":15904},{"tags":15897,"concepts":15898},[],[],{"space":15900,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15902,"publishedVersion":64,"revision":46,"locale":29},{"sys":15901},{"type":12,"linkType":13,"id":14},{"sys":15903},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15905},{"url":408,"details":15906,"fileName":414,"contentType":415},{"size":410,"image":15907},{"width":412,"height":413},{"sys":15909,"fields":15912},{"id":15910,"createdAt":15911},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":15913,"slug":15914,"articleIntro":-1,"category":15915},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[15916],{"metadata":15917,"sys":15920,"fields":15927},{"tags":15918,"concepts":15919},[],[],{"space":15921,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15923,"publishedVersion":364,"revision":64,"contentType":15925,"locale":29},{"sys":15922},{"type":12,"linkType":13,"id":14},{"sys":15924},{"id":21,"type":12,"linkType":22},{"sys":15926},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15928,"metaTitle":374,"metaDescription":375,"mainTitle":15929,"subtitle":393,"heroImage":15944,"ctaButton":416,"ctaLink":417},[373],{"data":15930,"content":15931,"nodeType":76},{},[15932,15938],{"data":15933,"content":15934,"nodeType":386},{},[15935],{"data":15936,"marks":15937,"value":385,"nodeType":84},{},[],{"data":15939,"content":15940,"nodeType":89},{},[15941],{"data":15942,"marks":15943,"value":155,"nodeType":84},{},[],{"metadata":15945,"sys":15948,"fields":15953},{"tags":15946,"concepts":15947},[],[],{"space":15949,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":15951,"publishedVersion":64,"revision":46,"locale":29},{"sys":15950},{"type":12,"linkType":13,"id":14},{"sys":15952},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":15954},{"url":408,"details":15955,"fileName":414,"contentType":415},{"size":410,"image":15956},{"width":412,"height":413},{"sys":15958,"fields":15961},{"id":15959,"createdAt":15960},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":15962,"slug":15963,"articleIntro":15962,"category":15964},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[15965],{"metadata":15966,"sys":15969,"fields":15976},{"tags":15967,"concepts":15968},[],[],{"space":15970,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":15972,"publishedVersion":364,"revision":64,"contentType":15974,"locale":29},{"sys":15971},{"type":12,"linkType":13,"id":14},{"sys":15973},{"id":21,"type":12,"linkType":22},{"sys":15975},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":15977,"metaTitle":374,"metaDescription":375,"mainTitle":15978,"subtitle":393,"heroImage":15993,"ctaButton":416,"ctaLink":417},[373],{"data":15979,"content":15980,"nodeType":76},{},[15981,15987],{"data":15982,"content":15983,"nodeType":386},{},[15984],{"data":15985,"marks":15986,"value":385,"nodeType":84},{},[],{"data":15988,"content":15989,"nodeType":89},{},[15990],{"data":15991,"marks":15992,"value":155,"nodeType":84},{},[],{"metadata":15994,"sys":15997,"fields":16002},{"tags":15995,"concepts":15996},[],[],{"space":15998,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16000,"publishedVersion":64,"revision":46,"locale":29},{"sys":15999},{"type":12,"linkType":13,"id":14},{"sys":16001},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16003},{"url":408,"details":16004,"fileName":414,"contentType":415},{"size":410,"image":16005},{"width":412,"height":413},{"sys":16007,"fields":16010},{"id":16008,"createdAt":16009},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":16011,"slug":16012,"articleIntro":16011,"category":16013},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[16014],{"metadata":16015,"sys":16018,"fields":16025},{"tags":16016,"concepts":16017},[],[],{"space":16019,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16021,"publishedVersion":364,"revision":64,"contentType":16023,"locale":29},{"sys":16020},{"type":12,"linkType":13,"id":14},{"sys":16022},{"id":21,"type":12,"linkType":22},{"sys":16024},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16026,"metaTitle":374,"metaDescription":375,"mainTitle":16027,"subtitle":393,"heroImage":16042,"ctaButton":416,"ctaLink":417},[373],{"data":16028,"content":16029,"nodeType":76},{},[16030,16036],{"data":16031,"content":16032,"nodeType":386},{},[16033],{"data":16034,"marks":16035,"value":385,"nodeType":84},{},[],{"data":16037,"content":16038,"nodeType":89},{},[16039],{"data":16040,"marks":16041,"value":155,"nodeType":84},{},[],{"metadata":16043,"sys":16046,"fields":16051},{"tags":16044,"concepts":16045},[],[],{"space":16047,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16049,"publishedVersion":64,"revision":46,"locale":29},{"sys":16048},{"type":12,"linkType":13,"id":14},{"sys":16050},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16052},{"url":408,"details":16053,"fileName":414,"contentType":415},{"size":410,"image":16054},{"width":412,"height":413},{"sys":16056,"fields":16059},{"id":16057,"createdAt":16058},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":16060,"slug":16061,"articleIntro":-1,"category":16062},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[16063],{"metadata":16064,"sys":16067,"fields":16074},{"tags":16065,"concepts":16066},[],[],{"space":16068,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16070,"publishedVersion":364,"revision":64,"contentType":16072,"locale":29},{"sys":16069},{"type":12,"linkType":13,"id":14},{"sys":16071},{"id":21,"type":12,"linkType":22},{"sys":16073},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16075,"metaTitle":374,"metaDescription":375,"mainTitle":16076,"subtitle":393,"heroImage":16091,"ctaButton":416,"ctaLink":417},[373],{"data":16077,"content":16078,"nodeType":76},{},[16079,16085],{"data":16080,"content":16081,"nodeType":386},{},[16082],{"data":16083,"marks":16084,"value":385,"nodeType":84},{},[],{"data":16086,"content":16087,"nodeType":89},{},[16088],{"data":16089,"marks":16090,"value":155,"nodeType":84},{},[],{"metadata":16092,"sys":16095,"fields":16100},{"tags":16093,"concepts":16094},[],[],{"space":16096,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16098,"publishedVersion":64,"revision":46,"locale":29},{"sys":16097},{"type":12,"linkType":13,"id":14},{"sys":16099},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16101},{"url":408,"details":16102,"fileName":414,"contentType":415},{"size":410,"image":16103},{"width":412,"height":413},{"sys":16105,"fields":16108},{"id":16106,"createdAt":16107},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":16109,"slug":16110,"articleIntro":-1,"category":16111},"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",[16112],{"metadata":16113,"sys":16116,"fields":16123},{"tags":16114,"concepts":16115},[],[],{"space":16117,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16119,"publishedVersion":364,"revision":64,"contentType":16121,"locale":29},{"sys":16118},{"type":12,"linkType":13,"id":14},{"sys":16120},{"id":21,"type":12,"linkType":22},{"sys":16122},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16124,"metaTitle":374,"metaDescription":375,"mainTitle":16125,"subtitle":393,"heroImage":16140,"ctaButton":416,"ctaLink":417},[373],{"data":16126,"content":16127,"nodeType":76},{},[16128,16134],{"data":16129,"content":16130,"nodeType":386},{},[16131],{"data":16132,"marks":16133,"value":385,"nodeType":84},{},[],{"data":16135,"content":16136,"nodeType":89},{},[16137],{"data":16138,"marks":16139,"value":155,"nodeType":84},{},[],{"metadata":16141,"sys":16144,"fields":16149},{"tags":16142,"concepts":16143},[],[],{"space":16145,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16147,"publishedVersion":64,"revision":46,"locale":29},{"sys":16146},{"type":12,"linkType":13,"id":14},{"sys":16148},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16150},{"url":408,"details":16151,"fileName":414,"contentType":415},{"size":410,"image":16152},{"width":412,"height":413},{"sys":16154,"fields":16157},{"id":16155,"createdAt":16156},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":16158,"slug":16159,"articleIntro":-1,"category":16160},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[16161],{"metadata":16162,"sys":16165,"fields":16172},{"tags":16163,"concepts":16164},[],[],{"space":16166,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16168,"publishedVersion":364,"revision":64,"contentType":16170,"locale":29},{"sys":16167},{"type":12,"linkType":13,"id":14},{"sys":16169},{"id":21,"type":12,"linkType":22},{"sys":16171},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16173,"metaTitle":374,"metaDescription":375,"mainTitle":16174,"subtitle":393,"heroImage":16189,"ctaButton":416,"ctaLink":417},[373],{"data":16175,"content":16176,"nodeType":76},{},[16177,16183],{"data":16178,"content":16179,"nodeType":386},{},[16180],{"data":16181,"marks":16182,"value":385,"nodeType":84},{},[],{"data":16184,"content":16185,"nodeType":89},{},[16186],{"data":16187,"marks":16188,"value":155,"nodeType":84},{},[],{"metadata":16190,"sys":16193,"fields":16198},{"tags":16191,"concepts":16192},[],[],{"space":16194,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16196,"publishedVersion":64,"revision":46,"locale":29},{"sys":16195},{"type":12,"linkType":13,"id":14},{"sys":16197},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16199},{"url":408,"details":16200,"fileName":414,"contentType":415},{"size":410,"image":16201},{"width":412,"height":413},{"sys":16203,"fields":16206},{"id":16204,"createdAt":16205},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":16207,"slug":16208,"articleIntro":16207,"category":16209},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[16210],{"metadata":16211,"sys":16214,"fields":16221},{"tags":16212,"concepts":16213},[],[],{"space":16215,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16217,"publishedVersion":364,"revision":64,"contentType":16219,"locale":29},{"sys":16216},{"type":12,"linkType":13,"id":14},{"sys":16218},{"id":21,"type":12,"linkType":22},{"sys":16220},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16222,"metaTitle":374,"metaDescription":375,"mainTitle":16223,"subtitle":393,"heroImage":16238,"ctaButton":416,"ctaLink":417},[373],{"data":16224,"content":16225,"nodeType":76},{},[16226,16232],{"data":16227,"content":16228,"nodeType":386},{},[16229],{"data":16230,"marks":16231,"value":385,"nodeType":84},{},[],{"data":16233,"content":16234,"nodeType":89},{},[16235],{"data":16236,"marks":16237,"value":155,"nodeType":84},{},[],{"metadata":16239,"sys":16242,"fields":16247},{"tags":16240,"concepts":16241},[],[],{"space":16243,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16245,"publishedVersion":64,"revision":46,"locale":29},{"sys":16244},{"type":12,"linkType":13,"id":14},{"sys":16246},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16248},{"url":408,"details":16249,"fileName":414,"contentType":415},{"size":410,"image":16250},{"width":412,"height":413},{"sys":16252,"fields":16255},{"id":16253,"createdAt":16254},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":16256,"slug":16257,"articleIntro":16256,"category":16258},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[16259],{"metadata":16260,"sys":16263,"fields":16270},{"tags":16261,"concepts":16262},[],[],{"space":16264,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16266,"publishedVersion":364,"revision":64,"contentType":16268,"locale":29},{"sys":16265},{"type":12,"linkType":13,"id":14},{"sys":16267},{"id":21,"type":12,"linkType":22},{"sys":16269},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16271,"metaTitle":374,"metaDescription":375,"mainTitle":16272,"subtitle":393,"heroImage":16287,"ctaButton":416,"ctaLink":417},[373],{"data":16273,"content":16274,"nodeType":76},{},[16275,16281],{"data":16276,"content":16277,"nodeType":386},{},[16278],{"data":16279,"marks":16280,"value":385,"nodeType":84},{},[],{"data":16282,"content":16283,"nodeType":89},{},[16284],{"data":16285,"marks":16286,"value":155,"nodeType":84},{},[],{"metadata":16288,"sys":16291,"fields":16296},{"tags":16289,"concepts":16290},[],[],{"space":16292,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16294,"publishedVersion":64,"revision":46,"locale":29},{"sys":16293},{"type":12,"linkType":13,"id":14},{"sys":16295},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16297},{"url":408,"details":16298,"fileName":414,"contentType":415},{"size":410,"image":16299},{"width":412,"height":413},{"sys":16301,"fields":16304},{"id":16302,"createdAt":16303},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":16305,"slug":16306,"articleIntro":16305,"category":16307},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[16308],{"metadata":16309,"sys":16312,"fields":16319},{"tags":16310,"concepts":16311},[],[],{"space":16313,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16315,"publishedVersion":364,"revision":64,"contentType":16317,"locale":29},{"sys":16314},{"type":12,"linkType":13,"id":14},{"sys":16316},{"id":21,"type":12,"linkType":22},{"sys":16318},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16320,"metaTitle":374,"metaDescription":375,"mainTitle":16321,"subtitle":393,"heroImage":16336,"ctaButton":416,"ctaLink":417},[373],{"data":16322,"content":16323,"nodeType":76},{},[16324,16330],{"data":16325,"content":16326,"nodeType":386},{},[16327],{"data":16328,"marks":16329,"value":385,"nodeType":84},{},[],{"data":16331,"content":16332,"nodeType":89},{},[16333],{"data":16334,"marks":16335,"value":155,"nodeType":84},{},[],{"metadata":16337,"sys":16340,"fields":16345},{"tags":16338,"concepts":16339},[],[],{"space":16341,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16343,"publishedVersion":64,"revision":46,"locale":29},{"sys":16342},{"type":12,"linkType":13,"id":14},{"sys":16344},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16346},{"url":408,"details":16347,"fileName":414,"contentType":415},{"size":410,"image":16348},{"width":412,"height":413},{"sys":16350,"fields":16353},{"id":16351,"createdAt":16352},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":16354,"slug":16355,"articleIntro":-1,"category":16356},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[16357],{"metadata":16358,"sys":16361,"fields":16368},{"tags":16359,"concepts":16360},[],[],{"space":16362,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16364,"publishedVersion":364,"revision":64,"contentType":16366,"locale":29},{"sys":16363},{"type":12,"linkType":13,"id":14},{"sys":16365},{"id":21,"type":12,"linkType":22},{"sys":16367},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16369,"metaTitle":374,"metaDescription":375,"mainTitle":16370,"subtitle":393,"heroImage":16385,"ctaButton":416,"ctaLink":417},[373],{"data":16371,"content":16372,"nodeType":76},{},[16373,16379],{"data":16374,"content":16375,"nodeType":386},{},[16376],{"data":16377,"marks":16378,"value":385,"nodeType":84},{},[],{"data":16380,"content":16381,"nodeType":89},{},[16382],{"data":16383,"marks":16384,"value":155,"nodeType":84},{},[],{"metadata":16386,"sys":16389,"fields":16394},{"tags":16387,"concepts":16388},[],[],{"space":16390,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16392,"publishedVersion":64,"revision":46,"locale":29},{"sys":16391},{"type":12,"linkType":13,"id":14},{"sys":16393},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16395},{"url":408,"details":16396,"fileName":414,"contentType":415},{"size":410,"image":16397},{"width":412,"height":413},{"sys":16399,"fields":16402},{"id":16400,"createdAt":16401},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":16403,"slug":16404,"articleIntro":16403,"category":16405},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[16406],{"metadata":16407,"sys":16410,"fields":16417},{"tags":16408,"concepts":16409},[],[],{"space":16411,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16413,"publishedVersion":364,"revision":64,"contentType":16415,"locale":29},{"sys":16412},{"type":12,"linkType":13,"id":14},{"sys":16414},{"id":21,"type":12,"linkType":22},{"sys":16416},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16418,"metaTitle":374,"metaDescription":375,"mainTitle":16419,"subtitle":393,"heroImage":16434,"ctaButton":416,"ctaLink":417},[373],{"data":16420,"content":16421,"nodeType":76},{},[16422,16428],{"data":16423,"content":16424,"nodeType":386},{},[16425],{"data":16426,"marks":16427,"value":385,"nodeType":84},{},[],{"data":16429,"content":16430,"nodeType":89},{},[16431],{"data":16432,"marks":16433,"value":155,"nodeType":84},{},[],{"metadata":16435,"sys":16438,"fields":16443},{"tags":16436,"concepts":16437},[],[],{"space":16439,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16441,"publishedVersion":64,"revision":46,"locale":29},{"sys":16440},{"type":12,"linkType":13,"id":14},{"sys":16442},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16444},{"url":408,"details":16445,"fileName":414,"contentType":415},{"size":410,"image":16446},{"width":412,"height":413},{"sys":16448,"fields":16451},{"id":16449,"createdAt":16450},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":16452,"slug":16453,"articleIntro":16452,"category":16454},"506 - Obligations","compte-506-obligations",[16455],{"metadata":16456,"sys":16459,"fields":16466},{"tags":16457,"concepts":16458},[],[],{"space":16460,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16462,"publishedVersion":364,"revision":64,"contentType":16464,"locale":29},{"sys":16461},{"type":12,"linkType":13,"id":14},{"sys":16463},{"id":21,"type":12,"linkType":22},{"sys":16465},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16467,"metaTitle":374,"metaDescription":375,"mainTitle":16468,"subtitle":393,"heroImage":16483,"ctaButton":416,"ctaLink":417},[373],{"data":16469,"content":16470,"nodeType":76},{},[16471,16477],{"data":16472,"content":16473,"nodeType":386},{},[16474],{"data":16475,"marks":16476,"value":385,"nodeType":84},{},[],{"data":16478,"content":16479,"nodeType":89},{},[16480],{"data":16481,"marks":16482,"value":155,"nodeType":84},{},[],{"metadata":16484,"sys":16487,"fields":16492},{"tags":16485,"concepts":16486},[],[],{"space":16488,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16490,"publishedVersion":64,"revision":46,"locale":29},{"sys":16489},{"type":12,"linkType":13,"id":14},{"sys":16491},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16493},{"url":408,"details":16494,"fileName":414,"contentType":415},{"size":410,"image":16495},{"width":412,"height":413},{"sys":16497,"fields":16500},{"id":16498,"createdAt":16499},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":16501,"slug":16502,"articleIntro":-1,"category":16503},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[16504],{"metadata":16505,"sys":16508,"fields":16515},{"tags":16506,"concepts":16507},[],[],{"space":16509,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16511,"publishedVersion":364,"revision":64,"contentType":16513,"locale":29},{"sys":16510},{"type":12,"linkType":13,"id":14},{"sys":16512},{"id":21,"type":12,"linkType":22},{"sys":16514},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16516,"metaTitle":374,"metaDescription":375,"mainTitle":16517,"subtitle":393,"heroImage":16532,"ctaButton":416,"ctaLink":417},[373],{"data":16518,"content":16519,"nodeType":76},{},[16520,16526],{"data":16521,"content":16522,"nodeType":386},{},[16523],{"data":16524,"marks":16525,"value":385,"nodeType":84},{},[],{"data":16527,"content":16528,"nodeType":89},{},[16529],{"data":16530,"marks":16531,"value":155,"nodeType":84},{},[],{"metadata":16533,"sys":16536,"fields":16541},{"tags":16534,"concepts":16535},[],[],{"space":16537,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16539,"publishedVersion":64,"revision":46,"locale":29},{"sys":16538},{"type":12,"linkType":13,"id":14},{"sys":16540},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16542},{"url":408,"details":16543,"fileName":414,"contentType":415},{"size":410,"image":16544},{"width":412,"height":413},{"sys":16546,"fields":16549},{"id":16547,"createdAt":16548},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":16550,"slug":16551,"articleIntro":16550,"category":16552},"Compte 101 - Capital","compte-101-capital",[16553],{"metadata":16554,"sys":16557,"fields":16564},{"tags":16555,"concepts":16556},[],[],{"space":16558,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16560,"publishedVersion":364,"revision":64,"contentType":16562,"locale":29},{"sys":16559},{"type":12,"linkType":13,"id":14},{"sys":16561},{"id":21,"type":12,"linkType":22},{"sys":16563},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16565,"metaTitle":374,"metaDescription":375,"mainTitle":16566,"subtitle":393,"heroImage":16581,"ctaButton":416,"ctaLink":417},[373],{"data":16567,"content":16568,"nodeType":76},{},[16569,16575],{"data":16570,"content":16571,"nodeType":386},{},[16572],{"data":16573,"marks":16574,"value":385,"nodeType":84},{},[],{"data":16576,"content":16577,"nodeType":89},{},[16578],{"data":16579,"marks":16580,"value":155,"nodeType":84},{},[],{"metadata":16582,"sys":16585,"fields":16590},{"tags":16583,"concepts":16584},[],[],{"space":16586,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16588,"publishedVersion":64,"revision":46,"locale":29},{"sys":16587},{"type":12,"linkType":13,"id":14},{"sys":16589},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16591},{"url":408,"details":16592,"fileName":414,"contentType":415},{"size":410,"image":16593},{"width":412,"height":413},{"sys":16595,"fields":16598},{"id":16596,"createdAt":16597},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":16599,"slug":16600,"articleIntro":16599,"category":16601},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[16602],{"metadata":16603,"sys":16606,"fields":16613},{"tags":16604,"concepts":16605},[],[],{"space":16607,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16609,"publishedVersion":364,"revision":64,"contentType":16611,"locale":29},{"sys":16608},{"type":12,"linkType":13,"id":14},{"sys":16610},{"id":21,"type":12,"linkType":22},{"sys":16612},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16614,"metaTitle":374,"metaDescription":375,"mainTitle":16615,"subtitle":393,"heroImage":16630,"ctaButton":416,"ctaLink":417},[373],{"data":16616,"content":16617,"nodeType":76},{},[16618,16624],{"data":16619,"content":16620,"nodeType":386},{},[16621],{"data":16622,"marks":16623,"value":385,"nodeType":84},{},[],{"data":16625,"content":16626,"nodeType":89},{},[16627],{"data":16628,"marks":16629,"value":155,"nodeType":84},{},[],{"metadata":16631,"sys":16634,"fields":16639},{"tags":16632,"concepts":16633},[],[],{"space":16635,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16637,"publishedVersion":64,"revision":46,"locale":29},{"sys":16636},{"type":12,"linkType":13,"id":14},{"sys":16638},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16640},{"url":408,"details":16641,"fileName":414,"contentType":415},{"size":410,"image":16642},{"width":412,"height":413},{"sys":16644,"fields":16647},{"id":16645,"createdAt":16646},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":16648,"slug":16649,"articleIntro":16648,"category":16650},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[16651],{"metadata":16652,"sys":16655,"fields":16662},{"tags":16653,"concepts":16654},[],[],{"space":16656,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16658,"publishedVersion":364,"revision":64,"contentType":16660,"locale":29},{"sys":16657},{"type":12,"linkType":13,"id":14},{"sys":16659},{"id":21,"type":12,"linkType":22},{"sys":16661},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16663,"metaTitle":374,"metaDescription":375,"mainTitle":16664,"subtitle":393,"heroImage":16679,"ctaButton":416,"ctaLink":417},[373],{"data":16665,"content":16666,"nodeType":76},{},[16667,16673],{"data":16668,"content":16669,"nodeType":386},{},[16670],{"data":16671,"marks":16672,"value":385,"nodeType":84},{},[],{"data":16674,"content":16675,"nodeType":89},{},[16676],{"data":16677,"marks":16678,"value":155,"nodeType":84},{},[],{"metadata":16680,"sys":16683,"fields":16688},{"tags":16681,"concepts":16682},[],[],{"space":16684,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16686,"publishedVersion":64,"revision":46,"locale":29},{"sys":16685},{"type":12,"linkType":13,"id":14},{"sys":16687},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16689},{"url":408,"details":16690,"fileName":414,"contentType":415},{"size":410,"image":16691},{"width":412,"height":413},{"sys":16693,"fields":16696},{"id":16694,"createdAt":16695},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":16697,"slug":16698,"articleIntro":16697,"category":16699},"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",[16700],{"metadata":16701,"sys":16704,"fields":16711},{"tags":16702,"concepts":16703},[],[],{"space":16705,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16707,"publishedVersion":364,"revision":64,"contentType":16709,"locale":29},{"sys":16706},{"type":12,"linkType":13,"id":14},{"sys":16708},{"id":21,"type":12,"linkType":22},{"sys":16710},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16712,"metaTitle":374,"metaDescription":375,"mainTitle":16713,"subtitle":393,"heroImage":16728,"ctaButton":416,"ctaLink":417},[373],{"data":16714,"content":16715,"nodeType":76},{},[16716,16722],{"data":16717,"content":16718,"nodeType":386},{},[16719],{"data":16720,"marks":16721,"value":385,"nodeType":84},{},[],{"data":16723,"content":16724,"nodeType":89},{},[16725],{"data":16726,"marks":16727,"value":155,"nodeType":84},{},[],{"metadata":16729,"sys":16732,"fields":16737},{"tags":16730,"concepts":16731},[],[],{"space":16733,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16735,"publishedVersion":64,"revision":46,"locale":29},{"sys":16734},{"type":12,"linkType":13,"id":14},{"sys":16736},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16738},{"url":408,"details":16739,"fileName":414,"contentType":415},{"size":410,"image":16740},{"width":412,"height":413},{"sys":16742,"fields":16745},{"id":16743,"createdAt":16744},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":16746,"slug":16747,"articleIntro":16746,"category":16748},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[16749],{"metadata":16750,"sys":16753,"fields":16760},{"tags":16751,"concepts":16752},[],[],{"space":16754,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16756,"publishedVersion":364,"revision":64,"contentType":16758,"locale":29},{"sys":16755},{"type":12,"linkType":13,"id":14},{"sys":16757},{"id":21,"type":12,"linkType":22},{"sys":16759},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16761,"metaTitle":374,"metaDescription":375,"mainTitle":16762,"subtitle":393,"heroImage":16777,"ctaButton":416,"ctaLink":417},[373],{"data":16763,"content":16764,"nodeType":76},{},[16765,16771],{"data":16766,"content":16767,"nodeType":386},{},[16768],{"data":16769,"marks":16770,"value":385,"nodeType":84},{},[],{"data":16772,"content":16773,"nodeType":89},{},[16774],{"data":16775,"marks":16776,"value":155,"nodeType":84},{},[],{"metadata":16778,"sys":16781,"fields":16786},{"tags":16779,"concepts":16780},[],[],{"space":16782,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16784,"publishedVersion":64,"revision":46,"locale":29},{"sys":16783},{"type":12,"linkType":13,"id":14},{"sys":16785},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16787},{"url":408,"details":16788,"fileName":414,"contentType":415},{"size":410,"image":16789},{"width":412,"height":413},{"sys":16791,"fields":16794},{"id":16792,"createdAt":16793},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":16795,"slug":16796,"articleIntro":16795,"category":16797},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[16798],{"metadata":16799,"sys":16802,"fields":16809},{"tags":16800,"concepts":16801},[],[],{"space":16803,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16805,"publishedVersion":364,"revision":64,"contentType":16807,"locale":29},{"sys":16804},{"type":12,"linkType":13,"id":14},{"sys":16806},{"id":21,"type":12,"linkType":22},{"sys":16808},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16810,"metaTitle":374,"metaDescription":375,"mainTitle":16811,"subtitle":393,"heroImage":16826,"ctaButton":416,"ctaLink":417},[373],{"data":16812,"content":16813,"nodeType":76},{},[16814,16820],{"data":16815,"content":16816,"nodeType":386},{},[16817],{"data":16818,"marks":16819,"value":385,"nodeType":84},{},[],{"data":16821,"content":16822,"nodeType":89},{},[16823],{"data":16824,"marks":16825,"value":155,"nodeType":84},{},[],{"metadata":16827,"sys":16830,"fields":16835},{"tags":16828,"concepts":16829},[],[],{"space":16831,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16833,"publishedVersion":64,"revision":46,"locale":29},{"sys":16832},{"type":12,"linkType":13,"id":14},{"sys":16834},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16836},{"url":408,"details":16837,"fileName":414,"contentType":415},{"size":410,"image":16838},{"width":412,"height":413},{"sys":16840,"fields":16843},{"id":16841,"createdAt":16842},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":16844,"slug":16845,"articleIntro":16844,"category":16846},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[16847],{"metadata":16848,"sys":16851,"fields":16858},{"tags":16849,"concepts":16850},[],[],{"space":16852,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16854,"publishedVersion":364,"revision":64,"contentType":16856,"locale":29},{"sys":16853},{"type":12,"linkType":13,"id":14},{"sys":16855},{"id":21,"type":12,"linkType":22},{"sys":16857},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16859,"metaTitle":374,"metaDescription":375,"mainTitle":16860,"subtitle":393,"heroImage":16875,"ctaButton":416,"ctaLink":417},[373],{"data":16861,"content":16862,"nodeType":76},{},[16863,16869],{"data":16864,"content":16865,"nodeType":386},{},[16866],{"data":16867,"marks":16868,"value":385,"nodeType":84},{},[],{"data":16870,"content":16871,"nodeType":89},{},[16872],{"data":16873,"marks":16874,"value":155,"nodeType":84},{},[],{"metadata":16876,"sys":16879,"fields":16884},{"tags":16877,"concepts":16878},[],[],{"space":16880,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16882,"publishedVersion":64,"revision":46,"locale":29},{"sys":16881},{"type":12,"linkType":13,"id":14},{"sys":16883},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16885},{"url":408,"details":16886,"fileName":414,"contentType":415},{"size":410,"image":16887},{"width":412,"height":413},{"sys":16889,"fields":16892},{"id":16890,"createdAt":16891},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":16893,"slug":16894,"articleIntro":16893,"category":16895},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[16896],{"metadata":16897,"sys":16900,"fields":16907},{"tags":16898,"concepts":16899},[],[],{"space":16901,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16903,"publishedVersion":364,"revision":64,"contentType":16905,"locale":29},{"sys":16902},{"type":12,"linkType":13,"id":14},{"sys":16904},{"id":21,"type":12,"linkType":22},{"sys":16906},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16908,"metaTitle":374,"metaDescription":375,"mainTitle":16909,"subtitle":393,"heroImage":16924,"ctaButton":416,"ctaLink":417},[373],{"data":16910,"content":16911,"nodeType":76},{},[16912,16918],{"data":16913,"content":16914,"nodeType":386},{},[16915],{"data":16916,"marks":16917,"value":385,"nodeType":84},{},[],{"data":16919,"content":16920,"nodeType":89},{},[16921],{"data":16922,"marks":16923,"value":155,"nodeType":84},{},[],{"metadata":16925,"sys":16928,"fields":16933},{"tags":16926,"concepts":16927},[],[],{"space":16929,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16931,"publishedVersion":64,"revision":46,"locale":29},{"sys":16930},{"type":12,"linkType":13,"id":14},{"sys":16932},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16934},{"url":408,"details":16935,"fileName":414,"contentType":415},{"size":410,"image":16936},{"width":412,"height":413},{"sys":16938,"fields":16941},{"id":16939,"createdAt":16940},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":16942,"slug":16943,"articleIntro":16942,"category":16944},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[16945],{"metadata":16946,"sys":16949,"fields":16956},{"tags":16947,"concepts":16948},[],[],{"space":16950,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":16952,"publishedVersion":364,"revision":64,"contentType":16954,"locale":29},{"sys":16951},{"type":12,"linkType":13,"id":14},{"sys":16953},{"id":21,"type":12,"linkType":22},{"sys":16955},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":16957,"metaTitle":374,"metaDescription":375,"mainTitle":16958,"subtitle":393,"heroImage":16973,"ctaButton":416,"ctaLink":417},[373],{"data":16959,"content":16960,"nodeType":76},{},[16961,16967],{"data":16962,"content":16963,"nodeType":386},{},[16964],{"data":16965,"marks":16966,"value":385,"nodeType":84},{},[],{"data":16968,"content":16969,"nodeType":89},{},[16970],{"data":16971,"marks":16972,"value":155,"nodeType":84},{},[],{"metadata":16974,"sys":16977,"fields":16982},{"tags":16975,"concepts":16976},[],[],{"space":16978,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":16980,"publishedVersion":64,"revision":46,"locale":29},{"sys":16979},{"type":12,"linkType":13,"id":14},{"sys":16981},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":16983},{"url":408,"details":16984,"fileName":414,"contentType":415},{"size":410,"image":16985},{"width":412,"height":413},{"sys":16987,"fields":16990},{"id":16988,"createdAt":16989},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":16991,"slug":16992,"articleIntro":16991,"category":16993},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[16994],{"metadata":16995,"sys":16998,"fields":17005},{"tags":16996,"concepts":16997},[],[],{"space":16999,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17001,"publishedVersion":364,"revision":64,"contentType":17003,"locale":29},{"sys":17000},{"type":12,"linkType":13,"id":14},{"sys":17002},{"id":21,"type":12,"linkType":22},{"sys":17004},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17006,"metaTitle":374,"metaDescription":375,"mainTitle":17007,"subtitle":393,"heroImage":17022,"ctaButton":416,"ctaLink":417},[373],{"data":17008,"content":17009,"nodeType":76},{},[17010,17016],{"data":17011,"content":17012,"nodeType":386},{},[17013],{"data":17014,"marks":17015,"value":385,"nodeType":84},{},[],{"data":17017,"content":17018,"nodeType":89},{},[17019],{"data":17020,"marks":17021,"value":155,"nodeType":84},{},[],{"metadata":17023,"sys":17026,"fields":17031},{"tags":17024,"concepts":17025},[],[],{"space":17027,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17029,"publishedVersion":64,"revision":46,"locale":29},{"sys":17028},{"type":12,"linkType":13,"id":14},{"sys":17030},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17032},{"url":408,"details":17033,"fileName":414,"contentType":415},{"size":410,"image":17034},{"width":412,"height":413},{"sys":17036,"fields":17039},{"id":17037,"createdAt":17038},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":17040,"slug":17041,"articleIntro":17040,"category":17042},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[17043],{"metadata":17044,"sys":17047,"fields":17054},{"tags":17045,"concepts":17046},[],[],{"space":17048,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17050,"publishedVersion":364,"revision":64,"contentType":17052,"locale":29},{"sys":17049},{"type":12,"linkType":13,"id":14},{"sys":17051},{"id":21,"type":12,"linkType":22},{"sys":17053},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17055,"metaTitle":374,"metaDescription":375,"mainTitle":17056,"subtitle":393,"heroImage":17071,"ctaButton":416,"ctaLink":417},[373],{"data":17057,"content":17058,"nodeType":76},{},[17059,17065],{"data":17060,"content":17061,"nodeType":386},{},[17062],{"data":17063,"marks":17064,"value":385,"nodeType":84},{},[],{"data":17066,"content":17067,"nodeType":89},{},[17068],{"data":17069,"marks":17070,"value":155,"nodeType":84},{},[],{"metadata":17072,"sys":17075,"fields":17080},{"tags":17073,"concepts":17074},[],[],{"space":17076,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17078,"publishedVersion":64,"revision":46,"locale":29},{"sys":17077},{"type":12,"linkType":13,"id":14},{"sys":17079},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17081},{"url":408,"details":17082,"fileName":414,"contentType":415},{"size":410,"image":17083},{"width":412,"height":413},{"sys":17085,"fields":17088},{"id":17086,"createdAt":17087},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":17089,"slug":17090,"articleIntro":17089,"category":17091},"Compte 213 - Constructions","compte-213-constructions",[17092],{"metadata":17093,"sys":17096,"fields":17103},{"tags":17094,"concepts":17095},[],[],{"space":17097,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17099,"publishedVersion":364,"revision":64,"contentType":17101,"locale":29},{"sys":17098},{"type":12,"linkType":13,"id":14},{"sys":17100},{"id":21,"type":12,"linkType":22},{"sys":17102},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17104,"metaTitle":374,"metaDescription":375,"mainTitle":17105,"subtitle":393,"heroImage":17120,"ctaButton":416,"ctaLink":417},[373],{"data":17106,"content":17107,"nodeType":76},{},[17108,17114],{"data":17109,"content":17110,"nodeType":386},{},[17111],{"data":17112,"marks":17113,"value":385,"nodeType":84},{},[],{"data":17115,"content":17116,"nodeType":89},{},[17117],{"data":17118,"marks":17119,"value":155,"nodeType":84},{},[],{"metadata":17121,"sys":17124,"fields":17129},{"tags":17122,"concepts":17123},[],[],{"space":17125,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17127,"publishedVersion":64,"revision":46,"locale":29},{"sys":17126},{"type":12,"linkType":13,"id":14},{"sys":17128},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17130},{"url":408,"details":17131,"fileName":414,"contentType":415},{"size":410,"image":17132},{"width":412,"height":413},{"sys":17134,"fields":17137},{"id":17135,"createdAt":17136},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":17138,"slug":17139,"articleIntro":17138,"category":17140},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[17141],{"metadata":17142,"sys":17145,"fields":17152},{"tags":17143,"concepts":17144},[],[],{"space":17146,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17148,"publishedVersion":364,"revision":64,"contentType":17150,"locale":29},{"sys":17147},{"type":12,"linkType":13,"id":14},{"sys":17149},{"id":21,"type":12,"linkType":22},{"sys":17151},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17153,"metaTitle":374,"metaDescription":375,"mainTitle":17154,"subtitle":393,"heroImage":17169,"ctaButton":416,"ctaLink":417},[373],{"data":17155,"content":17156,"nodeType":76},{},[17157,17163],{"data":17158,"content":17159,"nodeType":386},{},[17160],{"data":17161,"marks":17162,"value":385,"nodeType":84},{},[],{"data":17164,"content":17165,"nodeType":89},{},[17166],{"data":17167,"marks":17168,"value":155,"nodeType":84},{},[],{"metadata":17170,"sys":17173,"fields":17178},{"tags":17171,"concepts":17172},[],[],{"space":17174,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17176,"publishedVersion":64,"revision":46,"locale":29},{"sys":17175},{"type":12,"linkType":13,"id":14},{"sys":17177},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17179},{"url":408,"details":17180,"fileName":414,"contentType":415},{"size":410,"image":17181},{"width":412,"height":413},{"sys":17183,"fields":17186},{"id":17184,"createdAt":17185},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":17187,"slug":17188,"articleIntro":17187,"category":17189},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[17190],{"metadata":17191,"sys":17194,"fields":17201},{"tags":17192,"concepts":17193},[],[],{"space":17195,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17197,"publishedVersion":364,"revision":64,"contentType":17199,"locale":29},{"sys":17196},{"type":12,"linkType":13,"id":14},{"sys":17198},{"id":21,"type":12,"linkType":22},{"sys":17200},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17202,"metaTitle":374,"metaDescription":375,"mainTitle":17203,"subtitle":393,"heroImage":17218,"ctaButton":416,"ctaLink":417},[373],{"data":17204,"content":17205,"nodeType":76},{},[17206,17212],{"data":17207,"content":17208,"nodeType":386},{},[17209],{"data":17210,"marks":17211,"value":385,"nodeType":84},{},[],{"data":17213,"content":17214,"nodeType":89},{},[17215],{"data":17216,"marks":17217,"value":155,"nodeType":84},{},[],{"metadata":17219,"sys":17222,"fields":17227},{"tags":17220,"concepts":17221},[],[],{"space":17223,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17225,"publishedVersion":64,"revision":46,"locale":29},{"sys":17224},{"type":12,"linkType":13,"id":14},{"sys":17226},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17228},{"url":408,"details":17229,"fileName":414,"contentType":415},{"size":410,"image":17230},{"width":412,"height":413},{"sys":17232,"fields":17235},{"id":17233,"createdAt":17234},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":17236,"slug":17237,"articleIntro":17236,"category":17238},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[17239],{"metadata":17240,"sys":17243,"fields":17250},{"tags":17241,"concepts":17242},[],[],{"space":17244,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17246,"publishedVersion":364,"revision":64,"contentType":17248,"locale":29},{"sys":17245},{"type":12,"linkType":13,"id":14},{"sys":17247},{"id":21,"type":12,"linkType":22},{"sys":17249},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17251,"metaTitle":374,"metaDescription":375,"mainTitle":17252,"subtitle":393,"heroImage":17267,"ctaButton":416,"ctaLink":417},[373],{"data":17253,"content":17254,"nodeType":76},{},[17255,17261],{"data":17256,"content":17257,"nodeType":386},{},[17258],{"data":17259,"marks":17260,"value":385,"nodeType":84},{},[],{"data":17262,"content":17263,"nodeType":89},{},[17264],{"data":17265,"marks":17266,"value":155,"nodeType":84},{},[],{"metadata":17268,"sys":17271,"fields":17276},{"tags":17269,"concepts":17270},[],[],{"space":17272,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17274,"publishedVersion":64,"revision":46,"locale":29},{"sys":17273},{"type":12,"linkType":13,"id":14},{"sys":17275},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17277},{"url":408,"details":17278,"fileName":414,"contentType":415},{"size":410,"image":17279},{"width":412,"height":413},{"sys":17281,"fields":17284},{"id":17282,"createdAt":17283},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":17285,"slug":17286,"articleIntro":17285,"category":17287},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[17288],{"metadata":17289,"sys":17292,"fields":17299},{"tags":17290,"concepts":17291},[],[],{"space":17293,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17295,"publishedVersion":364,"revision":64,"contentType":17297,"locale":29},{"sys":17294},{"type":12,"linkType":13,"id":14},{"sys":17296},{"id":21,"type":12,"linkType":22},{"sys":17298},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17300,"metaTitle":374,"metaDescription":375,"mainTitle":17301,"subtitle":393,"heroImage":17316,"ctaButton":416,"ctaLink":417},[373],{"data":17302,"content":17303,"nodeType":76},{},[17304,17310],{"data":17305,"content":17306,"nodeType":386},{},[17307],{"data":17308,"marks":17309,"value":385,"nodeType":84},{},[],{"data":17311,"content":17312,"nodeType":89},{},[17313],{"data":17314,"marks":17315,"value":155,"nodeType":84},{},[],{"metadata":17317,"sys":17320,"fields":17325},{"tags":17318,"concepts":17319},[],[],{"space":17321,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17323,"publishedVersion":64,"revision":46,"locale":29},{"sys":17322},{"type":12,"linkType":13,"id":14},{"sys":17324},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17326},{"url":408,"details":17327,"fileName":414,"contentType":415},{"size":410,"image":17328},{"width":412,"height":413},{"sys":17330,"fields":17333},{"id":17331,"createdAt":17332},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":17334,"slug":17335,"articleIntro":17334,"category":17336},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[17337],{"metadata":17338,"sys":17341,"fields":17348},{"tags":17339,"concepts":17340},[],[],{"space":17342,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17344,"publishedVersion":364,"revision":64,"contentType":17346,"locale":29},{"sys":17343},{"type":12,"linkType":13,"id":14},{"sys":17345},{"id":21,"type":12,"linkType":22},{"sys":17347},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17349,"metaTitle":374,"metaDescription":375,"mainTitle":17350,"subtitle":393,"heroImage":17365,"ctaButton":416,"ctaLink":417},[373],{"data":17351,"content":17352,"nodeType":76},{},[17353,17359],{"data":17354,"content":17355,"nodeType":386},{},[17356],{"data":17357,"marks":17358,"value":385,"nodeType":84},{},[],{"data":17360,"content":17361,"nodeType":89},{},[17362],{"data":17363,"marks":17364,"value":155,"nodeType":84},{},[],{"metadata":17366,"sys":17369,"fields":17374},{"tags":17367,"concepts":17368},[],[],{"space":17370,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17372,"publishedVersion":64,"revision":46,"locale":29},{"sys":17371},{"type":12,"linkType":13,"id":14},{"sys":17373},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17375},{"url":408,"details":17376,"fileName":414,"contentType":415},{"size":410,"image":17377},{"width":412,"height":413},{"sys":17379,"fields":17382},{"id":17380,"createdAt":17381},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":17383,"slug":17384,"articleIntro":-1,"category":17385},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[17386],{"metadata":17387,"sys":17390,"fields":17397},{"tags":17388,"concepts":17389},[],[],{"space":17391,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17393,"publishedVersion":364,"revision":64,"contentType":17395,"locale":29},{"sys":17392},{"type":12,"linkType":13,"id":14},{"sys":17394},{"id":21,"type":12,"linkType":22},{"sys":17396},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17398,"metaTitle":374,"metaDescription":375,"mainTitle":17399,"subtitle":393,"heroImage":17414,"ctaButton":416,"ctaLink":417},[373],{"data":17400,"content":17401,"nodeType":76},{},[17402,17408],{"data":17403,"content":17404,"nodeType":386},{},[17405],{"data":17406,"marks":17407,"value":385,"nodeType":84},{},[],{"data":17409,"content":17410,"nodeType":89},{},[17411],{"data":17412,"marks":17413,"value":155,"nodeType":84},{},[],{"metadata":17415,"sys":17418,"fields":17423},{"tags":17416,"concepts":17417},[],[],{"space":17419,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17421,"publishedVersion":64,"revision":46,"locale":29},{"sys":17420},{"type":12,"linkType":13,"id":14},{"sys":17422},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17424},{"url":408,"details":17425,"fileName":414,"contentType":415},{"size":410,"image":17426},{"width":412,"height":413},{"sys":17428,"fields":17431},{"id":17429,"createdAt":17430},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":17432,"slug":17433,"articleIntro":17432,"category":17434},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[17435],{"metadata":17436,"sys":17439,"fields":17446},{"tags":17437,"concepts":17438},[],[],{"space":17440,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17442,"publishedVersion":364,"revision":64,"contentType":17444,"locale":29},{"sys":17441},{"type":12,"linkType":13,"id":14},{"sys":17443},{"id":21,"type":12,"linkType":22},{"sys":17445},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17447,"metaTitle":374,"metaDescription":375,"mainTitle":17448,"subtitle":393,"heroImage":17463,"ctaButton":416,"ctaLink":417},[373],{"data":17449,"content":17450,"nodeType":76},{},[17451,17457],{"data":17452,"content":17453,"nodeType":386},{},[17454],{"data":17455,"marks":17456,"value":385,"nodeType":84},{},[],{"data":17458,"content":17459,"nodeType":89},{},[17460],{"data":17461,"marks":17462,"value":155,"nodeType":84},{},[],{"metadata":17464,"sys":17467,"fields":17472},{"tags":17465,"concepts":17466},[],[],{"space":17468,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17470,"publishedVersion":64,"revision":46,"locale":29},{"sys":17469},{"type":12,"linkType":13,"id":14},{"sys":17471},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17473},{"url":408,"details":17474,"fileName":414,"contentType":415},{"size":410,"image":17475},{"width":412,"height":413},{"sys":17477,"fields":17480},{"id":17478,"createdAt":17479},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":17481,"slug":17482,"articleIntro":-1,"category":17483},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[17484],{"metadata":17485,"sys":17488,"fields":17495},{"tags":17486,"concepts":17487},[],[],{"space":17489,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17491,"publishedVersion":364,"revision":64,"contentType":17493,"locale":29},{"sys":17490},{"type":12,"linkType":13,"id":14},{"sys":17492},{"id":21,"type":12,"linkType":22},{"sys":17494},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17496,"metaTitle":374,"metaDescription":375,"mainTitle":17497,"subtitle":393,"heroImage":17512,"ctaButton":416,"ctaLink":417},[373],{"data":17498,"content":17499,"nodeType":76},{},[17500,17506],{"data":17501,"content":17502,"nodeType":386},{},[17503],{"data":17504,"marks":17505,"value":385,"nodeType":84},{},[],{"data":17507,"content":17508,"nodeType":89},{},[17509],{"data":17510,"marks":17511,"value":155,"nodeType":84},{},[],{"metadata":17513,"sys":17516,"fields":17521},{"tags":17514,"concepts":17515},[],[],{"space":17517,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17519,"publishedVersion":64,"revision":46,"locale":29},{"sys":17518},{"type":12,"linkType":13,"id":14},{"sys":17520},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17522},{"url":408,"details":17523,"fileName":414,"contentType":415},{"size":410,"image":17524},{"width":412,"height":413},{"sys":17526,"fields":17529},{"id":17527,"createdAt":17528},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":17530,"slug":17531,"articleIntro":17530,"category":17532},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[17533],{"metadata":17534,"sys":17537,"fields":17544},{"tags":17535,"concepts":17536},[],[],{"space":17538,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17540,"publishedVersion":364,"revision":64,"contentType":17542,"locale":29},{"sys":17539},{"type":12,"linkType":13,"id":14},{"sys":17541},{"id":21,"type":12,"linkType":22},{"sys":17543},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17545,"metaTitle":374,"metaDescription":375,"mainTitle":17546,"subtitle":393,"heroImage":17561,"ctaButton":416,"ctaLink":417},[373],{"data":17547,"content":17548,"nodeType":76},{},[17549,17555],{"data":17550,"content":17551,"nodeType":386},{},[17552],{"data":17553,"marks":17554,"value":385,"nodeType":84},{},[],{"data":17556,"content":17557,"nodeType":89},{},[17558],{"data":17559,"marks":17560,"value":155,"nodeType":84},{},[],{"metadata":17562,"sys":17565,"fields":17570},{"tags":17563,"concepts":17564},[],[],{"space":17566,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17568,"publishedVersion":64,"revision":46,"locale":29},{"sys":17567},{"type":12,"linkType":13,"id":14},{"sys":17569},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17571},{"url":408,"details":17572,"fileName":414,"contentType":415},{"size":410,"image":17573},{"width":412,"height":413},{"sys":17575,"fields":17578},{"id":17576,"createdAt":17577},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":17579,"slug":17580,"articleIntro":17579,"category":17581},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[17582],{"metadata":17583,"sys":17586,"fields":17593},{"tags":17584,"concepts":17585},[],[],{"space":17587,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17589,"publishedVersion":364,"revision":64,"contentType":17591,"locale":29},{"sys":17588},{"type":12,"linkType":13,"id":14},{"sys":17590},{"id":21,"type":12,"linkType":22},{"sys":17592},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17594,"metaTitle":374,"metaDescription":375,"mainTitle":17595,"subtitle":393,"heroImage":17610,"ctaButton":416,"ctaLink":417},[373],{"data":17596,"content":17597,"nodeType":76},{},[17598,17604],{"data":17599,"content":17600,"nodeType":386},{},[17601],{"data":17602,"marks":17603,"value":385,"nodeType":84},{},[],{"data":17605,"content":17606,"nodeType":89},{},[17607],{"data":17608,"marks":17609,"value":155,"nodeType":84},{},[],{"metadata":17611,"sys":17614,"fields":17619},{"tags":17612,"concepts":17613},[],[],{"space":17615,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17617,"publishedVersion":64,"revision":46,"locale":29},{"sys":17616},{"type":12,"linkType":13,"id":14},{"sys":17618},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17620},{"url":408,"details":17621,"fileName":414,"contentType":415},{"size":410,"image":17622},{"width":412,"height":413},{"sys":17624,"fields":17627},{"id":17625,"createdAt":17626},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":17628,"slug":17629,"articleIntro":17628,"category":17630},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[17631],{"metadata":17632,"sys":17635,"fields":17642},{"tags":17633,"concepts":17634},[],[],{"space":17636,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17638,"publishedVersion":364,"revision":64,"contentType":17640,"locale":29},{"sys":17637},{"type":12,"linkType":13,"id":14},{"sys":17639},{"id":21,"type":12,"linkType":22},{"sys":17641},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17643,"metaTitle":374,"metaDescription":375,"mainTitle":17644,"subtitle":393,"heroImage":17659,"ctaButton":416,"ctaLink":417},[373],{"data":17645,"content":17646,"nodeType":76},{},[17647,17653],{"data":17648,"content":17649,"nodeType":386},{},[17650],{"data":17651,"marks":17652,"value":385,"nodeType":84},{},[],{"data":17654,"content":17655,"nodeType":89},{},[17656],{"data":17657,"marks":17658,"value":155,"nodeType":84},{},[],{"metadata":17660,"sys":17663,"fields":17668},{"tags":17661,"concepts":17662},[],[],{"space":17664,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17666,"publishedVersion":64,"revision":46,"locale":29},{"sys":17665},{"type":12,"linkType":13,"id":14},{"sys":17667},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17669},{"url":408,"details":17670,"fileName":414,"contentType":415},{"size":410,"image":17671},{"width":412,"height":413},{"sys":17673,"fields":17676},{"id":17674,"createdAt":17675},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":17677,"slug":17678,"articleIntro":17677,"category":17679},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[17680],{"metadata":17681,"sys":17684,"fields":17691},{"tags":17682,"concepts":17683},[],[],{"space":17685,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17687,"publishedVersion":364,"revision":64,"contentType":17689,"locale":29},{"sys":17686},{"type":12,"linkType":13,"id":14},{"sys":17688},{"id":21,"type":12,"linkType":22},{"sys":17690},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17692,"metaTitle":374,"metaDescription":375,"mainTitle":17693,"subtitle":393,"heroImage":17708,"ctaButton":416,"ctaLink":417},[373],{"data":17694,"content":17695,"nodeType":76},{},[17696,17702],{"data":17697,"content":17698,"nodeType":386},{},[17699],{"data":17700,"marks":17701,"value":385,"nodeType":84},{},[],{"data":17703,"content":17704,"nodeType":89},{},[17705],{"data":17706,"marks":17707,"value":155,"nodeType":84},{},[],{"metadata":17709,"sys":17712,"fields":17717},{"tags":17710,"concepts":17711},[],[],{"space":17713,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17715,"publishedVersion":64,"revision":46,"locale":29},{"sys":17714},{"type":12,"linkType":13,"id":14},{"sys":17716},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17718},{"url":408,"details":17719,"fileName":414,"contentType":415},{"size":410,"image":17720},{"width":412,"height":413},{"sys":17722,"fields":17725},{"id":17723,"createdAt":17724},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":17726,"slug":17727,"articleIntro":-1,"category":17728},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[17729],{"metadata":17730,"sys":17733,"fields":17740},{"tags":17731,"concepts":17732},[],[],{"space":17734,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17736,"publishedVersion":364,"revision":64,"contentType":17738,"locale":29},{"sys":17735},{"type":12,"linkType":13,"id":14},{"sys":17737},{"id":21,"type":12,"linkType":22},{"sys":17739},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17741,"metaTitle":374,"metaDescription":375,"mainTitle":17742,"subtitle":393,"heroImage":17757,"ctaButton":416,"ctaLink":417},[373],{"data":17743,"content":17744,"nodeType":76},{},[17745,17751],{"data":17746,"content":17747,"nodeType":386},{},[17748],{"data":17749,"marks":17750,"value":385,"nodeType":84},{},[],{"data":17752,"content":17753,"nodeType":89},{},[17754],{"data":17755,"marks":17756,"value":155,"nodeType":84},{},[],{"metadata":17758,"sys":17761,"fields":17766},{"tags":17759,"concepts":17760},[],[],{"space":17762,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17764,"publishedVersion":64,"revision":46,"locale":29},{"sys":17763},{"type":12,"linkType":13,"id":14},{"sys":17765},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17767},{"url":408,"details":17768,"fileName":414,"contentType":415},{"size":410,"image":17769},{"width":412,"height":413},{"sys":17771,"fields":17774},{"id":17772,"createdAt":17773},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":17775,"slug":17776,"articleIntro":17775,"category":17777},"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",[17778],{"metadata":17779,"sys":17782,"fields":17789},{"tags":17780,"concepts":17781},[],[],{"space":17783,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17785,"publishedVersion":364,"revision":64,"contentType":17787,"locale":29},{"sys":17784},{"type":12,"linkType":13,"id":14},{"sys":17786},{"id":21,"type":12,"linkType":22},{"sys":17788},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17790,"metaTitle":374,"metaDescription":375,"mainTitle":17791,"subtitle":393,"heroImage":17806,"ctaButton":416,"ctaLink":417},[373],{"data":17792,"content":17793,"nodeType":76},{},[17794,17800],{"data":17795,"content":17796,"nodeType":386},{},[17797],{"data":17798,"marks":17799,"value":385,"nodeType":84},{},[],{"data":17801,"content":17802,"nodeType":89},{},[17803],{"data":17804,"marks":17805,"value":155,"nodeType":84},{},[],{"metadata":17807,"sys":17810,"fields":17815},{"tags":17808,"concepts":17809},[],[],{"space":17811,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17813,"publishedVersion":64,"revision":46,"locale":29},{"sys":17812},{"type":12,"linkType":13,"id":14},{"sys":17814},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17816},{"url":408,"details":17817,"fileName":414,"contentType":415},{"size":410,"image":17818},{"width":412,"height":413},{"sys":17820,"fields":17823},{"id":17821,"createdAt":17822},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":17824,"slug":17825,"articleIntro":-1,"category":17826},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[17827],{"metadata":17828,"sys":17831,"fields":17838},{"tags":17829,"concepts":17830},[],[],{"space":17832,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17834,"publishedVersion":364,"revision":64,"contentType":17836,"locale":29},{"sys":17833},{"type":12,"linkType":13,"id":14},{"sys":17835},{"id":21,"type":12,"linkType":22},{"sys":17837},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17839,"metaTitle":374,"metaDescription":375,"mainTitle":17840,"subtitle":393,"heroImage":17855,"ctaButton":416,"ctaLink":417},[373],{"data":17841,"content":17842,"nodeType":76},{},[17843,17849],{"data":17844,"content":17845,"nodeType":386},{},[17846],{"data":17847,"marks":17848,"value":385,"nodeType":84},{},[],{"data":17850,"content":17851,"nodeType":89},{},[17852],{"data":17853,"marks":17854,"value":155,"nodeType":84},{},[],{"metadata":17856,"sys":17859,"fields":17864},{"tags":17857,"concepts":17858},[],[],{"space":17860,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17862,"publishedVersion":64,"revision":46,"locale":29},{"sys":17861},{"type":12,"linkType":13,"id":14},{"sys":17863},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17865},{"url":408,"details":17866,"fileName":414,"contentType":415},{"size":410,"image":17867},{"width":412,"height":413},{"sys":17869,"fields":17872},{"id":17870,"createdAt":17871},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":17873,"slug":17874,"articleIntro":17873,"category":17875},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[17876],{"metadata":17877,"sys":17880,"fields":17887},{"tags":17878,"concepts":17879},[],[],{"space":17881,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17883,"publishedVersion":364,"revision":64,"contentType":17885,"locale":29},{"sys":17882},{"type":12,"linkType":13,"id":14},{"sys":17884},{"id":21,"type":12,"linkType":22},{"sys":17886},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17888,"metaTitle":374,"metaDescription":375,"mainTitle":17889,"subtitle":393,"heroImage":17904,"ctaButton":416,"ctaLink":417},[373],{"data":17890,"content":17891,"nodeType":76},{},[17892,17898],{"data":17893,"content":17894,"nodeType":386},{},[17895],{"data":17896,"marks":17897,"value":385,"nodeType":84},{},[],{"data":17899,"content":17900,"nodeType":89},{},[17901],{"data":17902,"marks":17903,"value":155,"nodeType":84},{},[],{"metadata":17905,"sys":17908,"fields":17913},{"tags":17906,"concepts":17907},[],[],{"space":17909,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17911,"publishedVersion":64,"revision":46,"locale":29},{"sys":17910},{"type":12,"linkType":13,"id":14},{"sys":17912},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17914},{"url":408,"details":17915,"fileName":414,"contentType":415},{"size":410,"image":17916},{"width":412,"height":413},{"sys":17918,"fields":17921},{"id":17919,"createdAt":17920},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":17922,"slug":17923,"articleIntro":17922,"category":17924},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[17925],{"metadata":17926,"sys":17929,"fields":17936},{"tags":17927,"concepts":17928},[],[],{"space":17930,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17932,"publishedVersion":364,"revision":64,"contentType":17934,"locale":29},{"sys":17931},{"type":12,"linkType":13,"id":14},{"sys":17933},{"id":21,"type":12,"linkType":22},{"sys":17935},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17937,"metaTitle":374,"metaDescription":375,"mainTitle":17938,"subtitle":393,"heroImage":17953,"ctaButton":416,"ctaLink":417},[373],{"data":17939,"content":17940,"nodeType":76},{},[17941,17947],{"data":17942,"content":17943,"nodeType":386},{},[17944],{"data":17945,"marks":17946,"value":385,"nodeType":84},{},[],{"data":17948,"content":17949,"nodeType":89},{},[17950],{"data":17951,"marks":17952,"value":155,"nodeType":84},{},[],{"metadata":17954,"sys":17957,"fields":17962},{"tags":17955,"concepts":17956},[],[],{"space":17958,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":17960,"publishedVersion":64,"revision":46,"locale":29},{"sys":17959},{"type":12,"linkType":13,"id":14},{"sys":17961},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":17963},{"url":408,"details":17964,"fileName":414,"contentType":415},{"size":410,"image":17965},{"width":412,"height":413},{"sys":17967,"fields":17970},{"id":17968,"createdAt":17969},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":17971,"slug":17972,"articleIntro":17971,"category":17973},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[17974],{"metadata":17975,"sys":17978,"fields":17985},{"tags":17976,"concepts":17977},[],[],{"space":17979,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":17981,"publishedVersion":364,"revision":64,"contentType":17983,"locale":29},{"sys":17980},{"type":12,"linkType":13,"id":14},{"sys":17982},{"id":21,"type":12,"linkType":22},{"sys":17984},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":17986,"metaTitle":374,"metaDescription":375,"mainTitle":17987,"subtitle":393,"heroImage":18002,"ctaButton":416,"ctaLink":417},[373],{"data":17988,"content":17989,"nodeType":76},{},[17990,17996],{"data":17991,"content":17992,"nodeType":386},{},[17993],{"data":17994,"marks":17995,"value":385,"nodeType":84},{},[],{"data":17997,"content":17998,"nodeType":89},{},[17999],{"data":18000,"marks":18001,"value":155,"nodeType":84},{},[],{"metadata":18003,"sys":18006,"fields":18011},{"tags":18004,"concepts":18005},[],[],{"space":18007,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18009,"publishedVersion":64,"revision":46,"locale":29},{"sys":18008},{"type":12,"linkType":13,"id":14},{"sys":18010},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18012},{"url":408,"details":18013,"fileName":414,"contentType":415},{"size":410,"image":18014},{"width":412,"height":413},{"sys":18016,"fields":18019},{"id":18017,"createdAt":18018},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":18020,"slug":18021,"articleIntro":18020,"category":18022},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[18023],{"metadata":18024,"sys":18027,"fields":18034},{"tags":18025,"concepts":18026},[],[],{"space":18028,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18030,"publishedVersion":364,"revision":64,"contentType":18032,"locale":29},{"sys":18029},{"type":12,"linkType":13,"id":14},{"sys":18031},{"id":21,"type":12,"linkType":22},{"sys":18033},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18035,"metaTitle":374,"metaDescription":375,"mainTitle":18036,"subtitle":393,"heroImage":18051,"ctaButton":416,"ctaLink":417},[373],{"data":18037,"content":18038,"nodeType":76},{},[18039,18045],{"data":18040,"content":18041,"nodeType":386},{},[18042],{"data":18043,"marks":18044,"value":385,"nodeType":84},{},[],{"data":18046,"content":18047,"nodeType":89},{},[18048],{"data":18049,"marks":18050,"value":155,"nodeType":84},{},[],{"metadata":18052,"sys":18055,"fields":18060},{"tags":18053,"concepts":18054},[],[],{"space":18056,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18058,"publishedVersion":64,"revision":46,"locale":29},{"sys":18057},{"type":12,"linkType":13,"id":14},{"sys":18059},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18061},{"url":408,"details":18062,"fileName":414,"contentType":415},{"size":410,"image":18063},{"width":412,"height":413},{"sys":18065,"fields":18068},{"id":18066,"createdAt":18067},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":18069,"slug":18070,"articleIntro":18069,"category":18071},"Compte 53 - Caisse","compte-53-caisse",[18072],{"metadata":18073,"sys":18076,"fields":18083},{"tags":18074,"concepts":18075},[],[],{"space":18077,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18079,"publishedVersion":364,"revision":64,"contentType":18081,"locale":29},{"sys":18078},{"type":12,"linkType":13,"id":14},{"sys":18080},{"id":21,"type":12,"linkType":22},{"sys":18082},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18084,"metaTitle":374,"metaDescription":375,"mainTitle":18085,"subtitle":393,"heroImage":18100,"ctaButton":416,"ctaLink":417},[373],{"data":18086,"content":18087,"nodeType":76},{},[18088,18094],{"data":18089,"content":18090,"nodeType":386},{},[18091],{"data":18092,"marks":18093,"value":385,"nodeType":84},{},[],{"data":18095,"content":18096,"nodeType":89},{},[18097],{"data":18098,"marks":18099,"value":155,"nodeType":84},{},[],{"metadata":18101,"sys":18104,"fields":18109},{"tags":18102,"concepts":18103},[],[],{"space":18105,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18107,"publishedVersion":64,"revision":46,"locale":29},{"sys":18106},{"type":12,"linkType":13,"id":14},{"sys":18108},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18110},{"url":408,"details":18111,"fileName":414,"contentType":415},{"size":410,"image":18112},{"width":412,"height":413},{"sys":18114,"fields":18117},{"id":18115,"createdAt":18116},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":18118,"slug":18119,"articleIntro":-1,"category":18120},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[18121],{"metadata":18122,"sys":18125,"fields":18132},{"tags":18123,"concepts":18124},[],[],{"space":18126,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18128,"publishedVersion":364,"revision":64,"contentType":18130,"locale":29},{"sys":18127},{"type":12,"linkType":13,"id":14},{"sys":18129},{"id":21,"type":12,"linkType":22},{"sys":18131},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18133,"metaTitle":374,"metaDescription":375,"mainTitle":18134,"subtitle":393,"heroImage":18149,"ctaButton":416,"ctaLink":417},[373],{"data":18135,"content":18136,"nodeType":76},{},[18137,18143],{"data":18138,"content":18139,"nodeType":386},{},[18140],{"data":18141,"marks":18142,"value":385,"nodeType":84},{},[],{"data":18144,"content":18145,"nodeType":89},{},[18146],{"data":18147,"marks":18148,"value":155,"nodeType":84},{},[],{"metadata":18150,"sys":18153,"fields":18158},{"tags":18151,"concepts":18152},[],[],{"space":18154,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18156,"publishedVersion":64,"revision":46,"locale":29},{"sys":18155},{"type":12,"linkType":13,"id":14},{"sys":18157},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18159},{"url":408,"details":18160,"fileName":414,"contentType":415},{"size":410,"image":18161},{"width":412,"height":413},{"sys":18163,"fields":18166},{"id":18164,"createdAt":18165},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":18167,"slug":18168,"articleIntro":18167,"category":18169},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[18170],{"metadata":18171,"sys":18174,"fields":18181},{"tags":18172,"concepts":18173},[],[],{"space":18175,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18177,"publishedVersion":364,"revision":64,"contentType":18179,"locale":29},{"sys":18176},{"type":12,"linkType":13,"id":14},{"sys":18178},{"id":21,"type":12,"linkType":22},{"sys":18180},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18182,"metaTitle":374,"metaDescription":375,"mainTitle":18183,"subtitle":393,"heroImage":18198,"ctaButton":416,"ctaLink":417},[373],{"data":18184,"content":18185,"nodeType":76},{},[18186,18192],{"data":18187,"content":18188,"nodeType":386},{},[18189],{"data":18190,"marks":18191,"value":385,"nodeType":84},{},[],{"data":18193,"content":18194,"nodeType":89},{},[18195],{"data":18196,"marks":18197,"value":155,"nodeType":84},{},[],{"metadata":18199,"sys":18202,"fields":18207},{"tags":18200,"concepts":18201},[],[],{"space":18203,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18205,"publishedVersion":64,"revision":46,"locale":29},{"sys":18204},{"type":12,"linkType":13,"id":14},{"sys":18206},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18208},{"url":408,"details":18209,"fileName":414,"contentType":415},{"size":410,"image":18210},{"width":412,"height":413},{"sys":18212,"fields":18215},{"id":18213,"createdAt":18214},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":18216,"slug":18217,"articleIntro":18216,"category":18218},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[18219],{"metadata":18220,"sys":18223,"fields":18230},{"tags":18221,"concepts":18222},[],[],{"space":18224,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18226,"publishedVersion":364,"revision":64,"contentType":18228,"locale":29},{"sys":18225},{"type":12,"linkType":13,"id":14},{"sys":18227},{"id":21,"type":12,"linkType":22},{"sys":18229},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18231,"metaTitle":374,"metaDescription":375,"mainTitle":18232,"subtitle":393,"heroImage":18247,"ctaButton":416,"ctaLink":417},[373],{"data":18233,"content":18234,"nodeType":76},{},[18235,18241],{"data":18236,"content":18237,"nodeType":386},{},[18238],{"data":18239,"marks":18240,"value":385,"nodeType":84},{},[],{"data":18242,"content":18243,"nodeType":89},{},[18244],{"data":18245,"marks":18246,"value":155,"nodeType":84},{},[],{"metadata":18248,"sys":18251,"fields":18256},{"tags":18249,"concepts":18250},[],[],{"space":18252,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18254,"publishedVersion":64,"revision":46,"locale":29},{"sys":18253},{"type":12,"linkType":13,"id":14},{"sys":18255},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18257},{"url":408,"details":18258,"fileName":414,"contentType":415},{"size":410,"image":18259},{"width":412,"height":413},{"sys":18261,"fields":18264},{"id":18262,"createdAt":18263},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":18265,"slug":18266,"articleIntro":18265,"category":18267},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[18268],{"metadata":18269,"sys":18272,"fields":18279},{"tags":18270,"concepts":18271},[],[],{"space":18273,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18275,"publishedVersion":364,"revision":64,"contentType":18277,"locale":29},{"sys":18274},{"type":12,"linkType":13,"id":14},{"sys":18276},{"id":21,"type":12,"linkType":22},{"sys":18278},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18280,"metaTitle":374,"metaDescription":375,"mainTitle":18281,"subtitle":393,"heroImage":18296,"ctaButton":416,"ctaLink":417},[373],{"data":18282,"content":18283,"nodeType":76},{},[18284,18290],{"data":18285,"content":18286,"nodeType":386},{},[18287],{"data":18288,"marks":18289,"value":385,"nodeType":84},{},[],{"data":18291,"content":18292,"nodeType":89},{},[18293],{"data":18294,"marks":18295,"value":155,"nodeType":84},{},[],{"metadata":18297,"sys":18300,"fields":18305},{"tags":18298,"concepts":18299},[],[],{"space":18301,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18303,"publishedVersion":64,"revision":46,"locale":29},{"sys":18302},{"type":12,"linkType":13,"id":14},{"sys":18304},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18306},{"url":408,"details":18307,"fileName":414,"contentType":415},{"size":410,"image":18308},{"width":412,"height":413},{"sys":18310,"fields":18313},{"id":18311,"createdAt":18312},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":18314,"slug":18315,"articleIntro":18314,"category":18316},"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",[18317],{"metadata":18318,"sys":18321,"fields":18328},{"tags":18319,"concepts":18320},[],[],{"space":18322,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18324,"publishedVersion":364,"revision":64,"contentType":18326,"locale":29},{"sys":18323},{"type":12,"linkType":13,"id":14},{"sys":18325},{"id":21,"type":12,"linkType":22},{"sys":18327},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18329,"metaTitle":374,"metaDescription":375,"mainTitle":18330,"subtitle":393,"heroImage":18345,"ctaButton":416,"ctaLink":417},[373],{"data":18331,"content":18332,"nodeType":76},{},[18333,18339],{"data":18334,"content":18335,"nodeType":386},{},[18336],{"data":18337,"marks":18338,"value":385,"nodeType":84},{},[],{"data":18340,"content":18341,"nodeType":89},{},[18342],{"data":18343,"marks":18344,"value":155,"nodeType":84},{},[],{"metadata":18346,"sys":18349,"fields":18354},{"tags":18347,"concepts":18348},[],[],{"space":18350,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18352,"publishedVersion":64,"revision":46,"locale":29},{"sys":18351},{"type":12,"linkType":13,"id":14},{"sys":18353},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18355},{"url":408,"details":18356,"fileName":414,"contentType":415},{"size":410,"image":18357},{"width":412,"height":413},{"sys":18359,"fields":18362},{"id":18360,"createdAt":18361},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":18363,"slug":18364,"articleIntro":18363,"category":18365},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[18366],{"metadata":18367,"sys":18370,"fields":18377},{"tags":18368,"concepts":18369},[],[],{"space":18371,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18373,"publishedVersion":364,"revision":64,"contentType":18375,"locale":29},{"sys":18372},{"type":12,"linkType":13,"id":14},{"sys":18374},{"id":21,"type":12,"linkType":22},{"sys":18376},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18378,"metaTitle":374,"metaDescription":375,"mainTitle":18379,"subtitle":393,"heroImage":18394,"ctaButton":416,"ctaLink":417},[373],{"data":18380,"content":18381,"nodeType":76},{},[18382,18388],{"data":18383,"content":18384,"nodeType":386},{},[18385],{"data":18386,"marks":18387,"value":385,"nodeType":84},{},[],{"data":18389,"content":18390,"nodeType":89},{},[18391],{"data":18392,"marks":18393,"value":155,"nodeType":84},{},[],{"metadata":18395,"sys":18398,"fields":18403},{"tags":18396,"concepts":18397},[],[],{"space":18399,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18401,"publishedVersion":64,"revision":46,"locale":29},{"sys":18400},{"type":12,"linkType":13,"id":14},{"sys":18402},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18404},{"url":408,"details":18405,"fileName":414,"contentType":415},{"size":410,"image":18406},{"width":412,"height":413},{"sys":18408,"fields":18411},{"id":18409,"createdAt":18410},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":18412,"slug":18413,"articleIntro":18412,"category":18414},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[18415],{"metadata":18416,"sys":18419,"fields":18426},{"tags":18417,"concepts":18418},[],[],{"space":18420,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18422,"publishedVersion":364,"revision":64,"contentType":18424,"locale":29},{"sys":18421},{"type":12,"linkType":13,"id":14},{"sys":18423},{"id":21,"type":12,"linkType":22},{"sys":18425},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18427,"metaTitle":374,"metaDescription":375,"mainTitle":18428,"subtitle":393,"heroImage":18443,"ctaButton":416,"ctaLink":417},[373],{"data":18429,"content":18430,"nodeType":76},{},[18431,18437],{"data":18432,"content":18433,"nodeType":386},{},[18434],{"data":18435,"marks":18436,"value":385,"nodeType":84},{},[],{"data":18438,"content":18439,"nodeType":89},{},[18440],{"data":18441,"marks":18442,"value":155,"nodeType":84},{},[],{"metadata":18444,"sys":18447,"fields":18452},{"tags":18445,"concepts":18446},[],[],{"space":18448,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18450,"publishedVersion":64,"revision":46,"locale":29},{"sys":18449},{"type":12,"linkType":13,"id":14},{"sys":18451},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18453},{"url":408,"details":18454,"fileName":414,"contentType":415},{"size":410,"image":18455},{"width":412,"height":413},{"sys":18457,"fields":18460},{"id":18458,"createdAt":18459},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":18461,"slug":18462,"articleIntro":18461,"category":18463},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[18464],{"metadata":18465,"sys":18468,"fields":18475},{"tags":18466,"concepts":18467},[],[],{"space":18469,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18471,"publishedVersion":364,"revision":64,"contentType":18473,"locale":29},{"sys":18470},{"type":12,"linkType":13,"id":14},{"sys":18472},{"id":21,"type":12,"linkType":22},{"sys":18474},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18476,"metaTitle":374,"metaDescription":375,"mainTitle":18477,"subtitle":393,"heroImage":18492,"ctaButton":416,"ctaLink":417},[373],{"data":18478,"content":18479,"nodeType":76},{},[18480,18486],{"data":18481,"content":18482,"nodeType":386},{},[18483],{"data":18484,"marks":18485,"value":385,"nodeType":84},{},[],{"data":18487,"content":18488,"nodeType":89},{},[18489],{"data":18490,"marks":18491,"value":155,"nodeType":84},{},[],{"metadata":18493,"sys":18496,"fields":18501},{"tags":18494,"concepts":18495},[],[],{"space":18497,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18499,"publishedVersion":64,"revision":46,"locale":29},{"sys":18498},{"type":12,"linkType":13,"id":14},{"sys":18500},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18502},{"url":408,"details":18503,"fileName":414,"contentType":415},{"size":410,"image":18504},{"width":412,"height":413},{"sys":18506,"fields":18509},{"id":18507,"createdAt":18508},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":18510,"slug":18511,"articleIntro":18510,"category":18512},"6378 - Taxes diverses","compte-6378-taxes-diverses",[18513],{"metadata":18514,"sys":18517,"fields":18524},{"tags":18515,"concepts":18516},[],[],{"space":18518,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18520,"publishedVersion":364,"revision":64,"contentType":18522,"locale":29},{"sys":18519},{"type":12,"linkType":13,"id":14},{"sys":18521},{"id":21,"type":12,"linkType":22},{"sys":18523},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18525,"metaTitle":374,"metaDescription":375,"mainTitle":18526,"subtitle":393,"heroImage":18541,"ctaButton":416,"ctaLink":417},[373],{"data":18527,"content":18528,"nodeType":76},{},[18529,18535],{"data":18530,"content":18531,"nodeType":386},{},[18532],{"data":18533,"marks":18534,"value":385,"nodeType":84},{},[],{"data":18536,"content":18537,"nodeType":89},{},[18538],{"data":18539,"marks":18540,"value":155,"nodeType":84},{},[],{"metadata":18542,"sys":18545,"fields":18550},{"tags":18543,"concepts":18544},[],[],{"space":18546,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18548,"publishedVersion":64,"revision":46,"locale":29},{"sys":18547},{"type":12,"linkType":13,"id":14},{"sys":18549},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18551},{"url":408,"details":18552,"fileName":414,"contentType":415},{"size":410,"image":18553},{"width":412,"height":413},{"sys":18555,"fields":18558},{"id":18556,"createdAt":18557},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":18559,"slug":18560,"articleIntro":18559,"category":18561},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[18562],{"metadata":18563,"sys":18566,"fields":18573},{"tags":18564,"concepts":18565},[],[],{"space":18567,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18569,"publishedVersion":364,"revision":64,"contentType":18571,"locale":29},{"sys":18568},{"type":12,"linkType":13,"id":14},{"sys":18570},{"id":21,"type":12,"linkType":22},{"sys":18572},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18574,"metaTitle":374,"metaDescription":375,"mainTitle":18575,"subtitle":393,"heroImage":18590,"ctaButton":416,"ctaLink":417},[373],{"data":18576,"content":18577,"nodeType":76},{},[18578,18584],{"data":18579,"content":18580,"nodeType":386},{},[18581],{"data":18582,"marks":18583,"value":385,"nodeType":84},{},[],{"data":18585,"content":18586,"nodeType":89},{},[18587],{"data":18588,"marks":18589,"value":155,"nodeType":84},{},[],{"metadata":18591,"sys":18594,"fields":18599},{"tags":18592,"concepts":18593},[],[],{"space":18595,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18597,"publishedVersion":64,"revision":46,"locale":29},{"sys":18596},{"type":12,"linkType":13,"id":14},{"sys":18598},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18600},{"url":408,"details":18601,"fileName":414,"contentType":415},{"size":410,"image":18602},{"width":412,"height":413},{"sys":18604,"fields":18607},{"id":18605,"createdAt":18606},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":18608,"slug":18609,"articleIntro":18608,"category":18610},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[18611],{"metadata":18612,"sys":18615,"fields":18622},{"tags":18613,"concepts":18614},[],[],{"space":18616,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18618,"publishedVersion":364,"revision":64,"contentType":18620,"locale":29},{"sys":18617},{"type":12,"linkType":13,"id":14},{"sys":18619},{"id":21,"type":12,"linkType":22},{"sys":18621},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18623,"metaTitle":374,"metaDescription":375,"mainTitle":18624,"subtitle":393,"heroImage":18639,"ctaButton":416,"ctaLink":417},[373],{"data":18625,"content":18626,"nodeType":76},{},[18627,18633],{"data":18628,"content":18629,"nodeType":386},{},[18630],{"data":18631,"marks":18632,"value":385,"nodeType":84},{},[],{"data":18634,"content":18635,"nodeType":89},{},[18636],{"data":18637,"marks":18638,"value":155,"nodeType":84},{},[],{"metadata":18640,"sys":18643,"fields":18648},{"tags":18641,"concepts":18642},[],[],{"space":18644,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18646,"publishedVersion":64,"revision":46,"locale":29},{"sys":18645},{"type":12,"linkType":13,"id":14},{"sys":18647},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18649},{"url":408,"details":18650,"fileName":414,"contentType":415},{"size":410,"image":18651},{"width":412,"height":413},{"sys":18653,"fields":18656},{"id":18654,"createdAt":18655},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":18657,"slug":18658,"articleIntro":18657,"category":18659},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[18660],{"metadata":18661,"sys":18664,"fields":18671},{"tags":18662,"concepts":18663},[],[],{"space":18665,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18667,"publishedVersion":364,"revision":64,"contentType":18669,"locale":29},{"sys":18666},{"type":12,"linkType":13,"id":14},{"sys":18668},{"id":21,"type":12,"linkType":22},{"sys":18670},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18672,"metaTitle":374,"metaDescription":375,"mainTitle":18673,"subtitle":393,"heroImage":18688,"ctaButton":416,"ctaLink":417},[373],{"data":18674,"content":18675,"nodeType":76},{},[18676,18682],{"data":18677,"content":18678,"nodeType":386},{},[18679],{"data":18680,"marks":18681,"value":385,"nodeType":84},{},[],{"data":18683,"content":18684,"nodeType":89},{},[18685],{"data":18686,"marks":18687,"value":155,"nodeType":84},{},[],{"metadata":18689,"sys":18692,"fields":18697},{"tags":18690,"concepts":18691},[],[],{"space":18693,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18695,"publishedVersion":64,"revision":46,"locale":29},{"sys":18694},{"type":12,"linkType":13,"id":14},{"sys":18696},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18698},{"url":408,"details":18699,"fileName":414,"contentType":415},{"size":410,"image":18700},{"width":412,"height":413},{"sys":18702,"fields":18705},{"id":18703,"createdAt":18704},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":18706,"slug":18707,"articleIntro":18708,"category":18709},"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.",[18710],{"metadata":18711,"sys":18714,"fields":18721},{"tags":18712,"concepts":18713},[],[],{"space":18715,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18717,"publishedVersion":364,"revision":64,"contentType":18719,"locale":29},{"sys":18716},{"type":12,"linkType":13,"id":14},{"sys":18718},{"id":21,"type":12,"linkType":22},{"sys":18720},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18722,"metaTitle":374,"metaDescription":375,"mainTitle":18723,"subtitle":393,"heroImage":18738,"ctaButton":416,"ctaLink":417},[373],{"data":18724,"content":18725,"nodeType":76},{},[18726,18732],{"data":18727,"content":18728,"nodeType":386},{},[18729],{"data":18730,"marks":18731,"value":385,"nodeType":84},{},[],{"data":18733,"content":18734,"nodeType":89},{},[18735],{"data":18736,"marks":18737,"value":155,"nodeType":84},{},[],{"metadata":18739,"sys":18742,"fields":18747},{"tags":18740,"concepts":18741},[],[],{"space":18743,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18745,"publishedVersion":64,"revision":46,"locale":29},{"sys":18744},{"type":12,"linkType":13,"id":14},{"sys":18746},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18748},{"url":408,"details":18749,"fileName":414,"contentType":415},{"size":410,"image":18750},{"width":412,"height":413},{"sys":18752,"fields":18755},{"id":18753,"createdAt":18754},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18756,"slug":18757,"articleIntro":18756,"category":18758},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18759],{"metadata":18760,"sys":18763,"fields":18770},{"tags":18761,"concepts":18762},[],[],{"space":18764,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18766,"publishedVersion":364,"revision":64,"contentType":18768,"locale":29},{"sys":18765},{"type":12,"linkType":13,"id":14},{"sys":18767},{"id":21,"type":12,"linkType":22},{"sys":18769},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18771,"metaTitle":374,"metaDescription":375,"mainTitle":18772,"subtitle":393,"heroImage":18787,"ctaButton":416,"ctaLink":417},[373],{"data":18773,"content":18774,"nodeType":76},{},[18775,18781],{"data":18776,"content":18777,"nodeType":386},{},[18778],{"data":18779,"marks":18780,"value":385,"nodeType":84},{},[],{"data":18782,"content":18783,"nodeType":89},{},[18784],{"data":18785,"marks":18786,"value":155,"nodeType":84},{},[],{"metadata":18788,"sys":18791,"fields":18796},{"tags":18789,"concepts":18790},[],[],{"space":18792,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18794,"publishedVersion":64,"revision":46,"locale":29},{"sys":18793},{"type":12,"linkType":13,"id":14},{"sys":18795},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18797},{"url":408,"details":18798,"fileName":414,"contentType":415},{"size":410,"image":18799},{"width":412,"height":413},{"sys":18801,"fields":18804},{"id":18802,"createdAt":18803},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":18805,"slug":18806,"articleIntro":18805,"category":18807},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[18808],{"metadata":18809,"sys":18812,"fields":18819},{"tags":18810,"concepts":18811},[],[],{"space":18813,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18815,"publishedVersion":364,"revision":64,"contentType":18817,"locale":29},{"sys":18814},{"type":12,"linkType":13,"id":14},{"sys":18816},{"id":21,"type":12,"linkType":22},{"sys":18818},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18820,"metaTitle":374,"metaDescription":375,"mainTitle":18821,"subtitle":393,"heroImage":18836,"ctaButton":416,"ctaLink":417},[373],{"data":18822,"content":18823,"nodeType":76},{},[18824,18830],{"data":18825,"content":18826,"nodeType":386},{},[18827],{"data":18828,"marks":18829,"value":385,"nodeType":84},{},[],{"data":18831,"content":18832,"nodeType":89},{},[18833],{"data":18834,"marks":18835,"value":155,"nodeType":84},{},[],{"metadata":18837,"sys":18840,"fields":18845},{"tags":18838,"concepts":18839},[],[],{"space":18841,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18843,"publishedVersion":64,"revision":46,"locale":29},{"sys":18842},{"type":12,"linkType":13,"id":14},{"sys":18844},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18846},{"url":408,"details":18847,"fileName":414,"contentType":415},{"size":410,"image":18848},{"width":412,"height":413},{"sys":18850,"fields":18853},{"id":18851,"createdAt":18852},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":18854,"slug":18855,"articleIntro":18854,"category":18856},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[18857],{"metadata":18858,"sys":18861,"fields":18868},{"tags":18859,"concepts":18860},[],[],{"space":18862,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18864,"publishedVersion":364,"revision":64,"contentType":18866,"locale":29},{"sys":18863},{"type":12,"linkType":13,"id":14},{"sys":18865},{"id":21,"type":12,"linkType":22},{"sys":18867},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18869,"metaTitle":374,"metaDescription":375,"mainTitle":18870,"subtitle":393,"heroImage":18885,"ctaButton":416,"ctaLink":417},[373],{"data":18871,"content":18872,"nodeType":76},{},[18873,18879],{"data":18874,"content":18875,"nodeType":386},{},[18876],{"data":18877,"marks":18878,"value":385,"nodeType":84},{},[],{"data":18880,"content":18881,"nodeType":89},{},[18882],{"data":18883,"marks":18884,"value":155,"nodeType":84},{},[],{"metadata":18886,"sys":18889,"fields":18894},{"tags":18887,"concepts":18888},[],[],{"space":18890,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18892,"publishedVersion":64,"revision":46,"locale":29},{"sys":18891},{"type":12,"linkType":13,"id":14},{"sys":18893},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18895},{"url":408,"details":18896,"fileName":414,"contentType":415},{"size":410,"image":18897},{"width":412,"height":413},{"sys":18899,"fields":18902},{"id":18900,"createdAt":18901},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":18903,"slug":18904,"articleIntro":18905,"category":18906},"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.",[18907],{"metadata":18908,"sys":18911,"fields":18918},{"tags":18909,"concepts":18910},[],[],{"space":18912,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18914,"publishedVersion":364,"revision":64,"contentType":18916,"locale":29},{"sys":18913},{"type":12,"linkType":13,"id":14},{"sys":18915},{"id":21,"type":12,"linkType":22},{"sys":18917},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18919,"metaTitle":374,"metaDescription":375,"mainTitle":18920,"subtitle":393,"heroImage":18935,"ctaButton":416,"ctaLink":417},[373],{"data":18921,"content":18922,"nodeType":76},{},[18923,18929],{"data":18924,"content":18925,"nodeType":386},{},[18926],{"data":18927,"marks":18928,"value":385,"nodeType":84},{},[],{"data":18930,"content":18931,"nodeType":89},{},[18932],{"data":18933,"marks":18934,"value":155,"nodeType":84},{},[],{"metadata":18936,"sys":18939,"fields":18944},{"tags":18937,"concepts":18938},[],[],{"space":18940,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18942,"publishedVersion":64,"revision":46,"locale":29},{"sys":18941},{"type":12,"linkType":13,"id":14},{"sys":18943},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18945},{"url":408,"details":18946,"fileName":414,"contentType":415},{"size":410,"image":18947},{"width":412,"height":413},{"sys":18949,"fields":18952},{"id":18950,"createdAt":18951},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":18953,"slug":18954,"articleIntro":-1,"category":18955},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[18956],{"metadata":18957,"sys":18960,"fields":18967},{"tags":18958,"concepts":18959},[],[],{"space":18961,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":18963,"publishedVersion":364,"revision":64,"contentType":18965,"locale":29},{"sys":18962},{"type":12,"linkType":13,"id":14},{"sys":18964},{"id":21,"type":12,"linkType":22},{"sys":18966},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":18968,"metaTitle":374,"metaDescription":375,"mainTitle":18969,"subtitle":393,"heroImage":18984,"ctaButton":416,"ctaLink":417},[373],{"data":18970,"content":18971,"nodeType":76},{},[18972,18978],{"data":18973,"content":18974,"nodeType":386},{},[18975],{"data":18976,"marks":18977,"value":385,"nodeType":84},{},[],{"data":18979,"content":18980,"nodeType":89},{},[18981],{"data":18982,"marks":18983,"value":155,"nodeType":84},{},[],{"metadata":18985,"sys":18988,"fields":18993},{"tags":18986,"concepts":18987},[],[],{"space":18989,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":18991,"publishedVersion":64,"revision":46,"locale":29},{"sys":18990},{"type":12,"linkType":13,"id":14},{"sys":18992},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":18994},{"url":408,"details":18995,"fileName":414,"contentType":415},{"size":410,"image":18996},{"width":412,"height":413},{"sys":18998,"fields":19001},{"id":18999,"createdAt":19000},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":19002,"slug":19003,"articleIntro":19002,"category":19004},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[19005],{"metadata":19006,"sys":19009,"fields":19016},{"tags":19007,"concepts":19008},[],[],{"space":19010,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19012,"publishedVersion":364,"revision":64,"contentType":19014,"locale":29},{"sys":19011},{"type":12,"linkType":13,"id":14},{"sys":19013},{"id":21,"type":12,"linkType":22},{"sys":19015},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19017,"metaTitle":374,"metaDescription":375,"mainTitle":19018,"subtitle":393,"heroImage":19033,"ctaButton":416,"ctaLink":417},[373],{"data":19019,"content":19020,"nodeType":76},{},[19021,19027],{"data":19022,"content":19023,"nodeType":386},{},[19024],{"data":19025,"marks":19026,"value":385,"nodeType":84},{},[],{"data":19028,"content":19029,"nodeType":89},{},[19030],{"data":19031,"marks":19032,"value":155,"nodeType":84},{},[],{"metadata":19034,"sys":19037,"fields":19042},{"tags":19035,"concepts":19036},[],[],{"space":19038,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19040,"publishedVersion":64,"revision":46,"locale":29},{"sys":19039},{"type":12,"linkType":13,"id":14},{"sys":19041},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19043},{"url":408,"details":19044,"fileName":414,"contentType":415},{"size":410,"image":19045},{"width":412,"height":413},{"sys":19047,"fields":19050},{"id":19048,"createdAt":19049},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":19051,"slug":19052,"articleIntro":19051,"category":19053},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[19054],{"metadata":19055,"sys":19058,"fields":19065},{"tags":19056,"concepts":19057},[],[],{"space":19059,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19061,"publishedVersion":364,"revision":64,"contentType":19063,"locale":29},{"sys":19060},{"type":12,"linkType":13,"id":14},{"sys":19062},{"id":21,"type":12,"linkType":22},{"sys":19064},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19066,"metaTitle":374,"metaDescription":375,"mainTitle":19067,"subtitle":393,"heroImage":19082,"ctaButton":416,"ctaLink":417},[373],{"data":19068,"content":19069,"nodeType":76},{},[19070,19076],{"data":19071,"content":19072,"nodeType":386},{},[19073],{"data":19074,"marks":19075,"value":385,"nodeType":84},{},[],{"data":19077,"content":19078,"nodeType":89},{},[19079],{"data":19080,"marks":19081,"value":155,"nodeType":84},{},[],{"metadata":19083,"sys":19086,"fields":19091},{"tags":19084,"concepts":19085},[],[],{"space":19087,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19089,"publishedVersion":64,"revision":46,"locale":29},{"sys":19088},{"type":12,"linkType":13,"id":14},{"sys":19090},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19092},{"url":408,"details":19093,"fileName":414,"contentType":415},{"size":410,"image":19094},{"width":412,"height":413},{"sys":19096,"fields":19098},{"id":19097,"createdAt":11208},"55iVQXY18hY6u2UZk6N5JX",{"title":19099,"slug":19100,"articleIntro":-1,"category":19101},"Compte 704 - Travaux","compte-704---travaux",[19102],{"metadata":19103,"sys":19106,"fields":19113},{"tags":19104,"concepts":19105},[],[],{"space":19107,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19109,"publishedVersion":364,"revision":64,"contentType":19111,"locale":29},{"sys":19108},{"type":12,"linkType":13,"id":14},{"sys":19110},{"id":21,"type":12,"linkType":22},{"sys":19112},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19114,"metaTitle":374,"metaDescription":375,"mainTitle":19115,"subtitle":393,"heroImage":19130,"ctaButton":416,"ctaLink":417},[373],{"data":19116,"content":19117,"nodeType":76},{},[19118,19124],{"data":19119,"content":19120,"nodeType":386},{},[19121],{"data":19122,"marks":19123,"value":385,"nodeType":84},{},[],{"data":19125,"content":19126,"nodeType":89},{},[19127],{"data":19128,"marks":19129,"value":155,"nodeType":84},{},[],{"metadata":19131,"sys":19134,"fields":19139},{"tags":19132,"concepts":19133},[],[],{"space":19135,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19137,"publishedVersion":64,"revision":46,"locale":29},{"sys":19136},{"type":12,"linkType":13,"id":14},{"sys":19138},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19140},{"url":408,"details":19141,"fileName":414,"contentType":415},{"size":410,"image":19142},{"width":412,"height":413},{"sys":19144,"fields":19147},{"id":19145,"createdAt":19146},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":19148,"slug":19149,"articleIntro":19148,"category":19150},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[19151],{"metadata":19152,"sys":19155,"fields":19162},{"tags":19153,"concepts":19154},[],[],{"space":19156,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19158,"publishedVersion":364,"revision":64,"contentType":19160,"locale":29},{"sys":19157},{"type":12,"linkType":13,"id":14},{"sys":19159},{"id":21,"type":12,"linkType":22},{"sys":19161},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19163,"metaTitle":374,"metaDescription":375,"mainTitle":19164,"subtitle":393,"heroImage":19179,"ctaButton":416,"ctaLink":417},[373],{"data":19165,"content":19166,"nodeType":76},{},[19167,19173],{"data":19168,"content":19169,"nodeType":386},{},[19170],{"data":19171,"marks":19172,"value":385,"nodeType":84},{},[],{"data":19174,"content":19175,"nodeType":89},{},[19176],{"data":19177,"marks":19178,"value":155,"nodeType":84},{},[],{"metadata":19180,"sys":19183,"fields":19188},{"tags":19181,"concepts":19182},[],[],{"space":19184,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19186,"publishedVersion":64,"revision":46,"locale":29},{"sys":19185},{"type":12,"linkType":13,"id":14},{"sys":19187},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19189},{"url":408,"details":19190,"fileName":414,"contentType":415},{"size":410,"image":19191},{"width":412,"height":413},{"sys":19193,"fields":19196},{"id":19194,"createdAt":19195},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":19197,"slug":19198,"articleIntro":-1,"category":19199},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[19200],{"metadata":19201,"sys":19204,"fields":19211},{"tags":19202,"concepts":19203},[],[],{"space":19205,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19207,"publishedVersion":364,"revision":64,"contentType":19209,"locale":29},{"sys":19206},{"type":12,"linkType":13,"id":14},{"sys":19208},{"id":21,"type":12,"linkType":22},{"sys":19210},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19212,"metaTitle":374,"metaDescription":375,"mainTitle":19213,"subtitle":393,"heroImage":19228,"ctaButton":416,"ctaLink":417},[373],{"data":19214,"content":19215,"nodeType":76},{},[19216,19222],{"data":19217,"content":19218,"nodeType":386},{},[19219],{"data":19220,"marks":19221,"value":385,"nodeType":84},{},[],{"data":19223,"content":19224,"nodeType":89},{},[19225],{"data":19226,"marks":19227,"value":155,"nodeType":84},{},[],{"metadata":19229,"sys":19232,"fields":19237},{"tags":19230,"concepts":19231},[],[],{"space":19233,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19235,"publishedVersion":64,"revision":46,"locale":29},{"sys":19234},{"type":12,"linkType":13,"id":14},{"sys":19236},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19238},{"url":408,"details":19239,"fileName":414,"contentType":415},{"size":410,"image":19240},{"width":412,"height":413},{"sys":19242,"fields":19245},{"id":19243,"createdAt":19244},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":19246,"slug":19247,"articleIntro":19246,"category":19248},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[19249],{"metadata":19250,"sys":19253,"fields":19260},{"tags":19251,"concepts":19252},[],[],{"space":19254,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19256,"publishedVersion":364,"revision":64,"contentType":19258,"locale":29},{"sys":19255},{"type":12,"linkType":13,"id":14},{"sys":19257},{"id":21,"type":12,"linkType":22},{"sys":19259},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19261,"metaTitle":374,"metaDescription":375,"mainTitle":19262,"subtitle":393,"heroImage":19277,"ctaButton":416,"ctaLink":417},[373],{"data":19263,"content":19264,"nodeType":76},{},[19265,19271],{"data":19266,"content":19267,"nodeType":386},{},[19268],{"data":19269,"marks":19270,"value":385,"nodeType":84},{},[],{"data":19272,"content":19273,"nodeType":89},{},[19274],{"data":19275,"marks":19276,"value":155,"nodeType":84},{},[],{"metadata":19278,"sys":19281,"fields":19286},{"tags":19279,"concepts":19280},[],[],{"space":19282,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19284,"publishedVersion":64,"revision":46,"locale":29},{"sys":19283},{"type":12,"linkType":13,"id":14},{"sys":19285},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19287},{"url":408,"details":19288,"fileName":414,"contentType":415},{"size":410,"image":19289},{"width":412,"height":413},{"sys":19291,"fields":19294},{"id":19292,"createdAt":19293},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":19295,"slug":19296,"articleIntro":19295,"category":19297},"Compte 60 - Achats","compte-60-achats",[19298],{"metadata":19299,"sys":19302,"fields":19309},{"tags":19300,"concepts":19301},[],[],{"space":19303,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19305,"publishedVersion":364,"revision":64,"contentType":19307,"locale":29},{"sys":19304},{"type":12,"linkType":13,"id":14},{"sys":19306},{"id":21,"type":12,"linkType":22},{"sys":19308},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19310,"metaTitle":374,"metaDescription":375,"mainTitle":19311,"subtitle":393,"heroImage":19326,"ctaButton":416,"ctaLink":417},[373],{"data":19312,"content":19313,"nodeType":76},{},[19314,19320],{"data":19315,"content":19316,"nodeType":386},{},[19317],{"data":19318,"marks":19319,"value":385,"nodeType":84},{},[],{"data":19321,"content":19322,"nodeType":89},{},[19323],{"data":19324,"marks":19325,"value":155,"nodeType":84},{},[],{"metadata":19327,"sys":19330,"fields":19335},{"tags":19328,"concepts":19329},[],[],{"space":19331,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19333,"publishedVersion":64,"revision":46,"locale":29},{"sys":19332},{"type":12,"linkType":13,"id":14},{"sys":19334},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19336},{"url":408,"details":19337,"fileName":414,"contentType":415},{"size":410,"image":19338},{"width":412,"height":413},{"sys":19340,"fields":19343},{"id":19341,"createdAt":19342},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":19344,"slug":19345,"articleIntro":-1,"category":19346},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[19347],{"metadata":19348,"sys":19351,"fields":19358},{"tags":19349,"concepts":19350},[],[],{"space":19352,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19354,"publishedVersion":364,"revision":64,"contentType":19356,"locale":29},{"sys":19353},{"type":12,"linkType":13,"id":14},{"sys":19355},{"id":21,"type":12,"linkType":22},{"sys":19357},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19359,"metaTitle":374,"metaDescription":375,"mainTitle":19360,"subtitle":393,"heroImage":19375,"ctaButton":416,"ctaLink":417},[373],{"data":19361,"content":19362,"nodeType":76},{},[19363,19369],{"data":19364,"content":19365,"nodeType":386},{},[19366],{"data":19367,"marks":19368,"value":385,"nodeType":84},{},[],{"data":19370,"content":19371,"nodeType":89},{},[19372],{"data":19373,"marks":19374,"value":155,"nodeType":84},{},[],{"metadata":19376,"sys":19379,"fields":19384},{"tags":19377,"concepts":19378},[],[],{"space":19380,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19382,"publishedVersion":64,"revision":46,"locale":29},{"sys":19381},{"type":12,"linkType":13,"id":14},{"sys":19383},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19385},{"url":408,"details":19386,"fileName":414,"contentType":415},{"size":410,"image":19387},{"width":412,"height":413},{"sys":19389,"fields":19392},{"id":19390,"createdAt":19391},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":19393,"slug":19394,"articleIntro":-1,"category":19395},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[19396],{"metadata":19397,"sys":19400,"fields":19407},{"tags":19398,"concepts":19399},[],[],{"space":19401,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19403,"publishedVersion":364,"revision":64,"contentType":19405,"locale":29},{"sys":19402},{"type":12,"linkType":13,"id":14},{"sys":19404},{"id":21,"type":12,"linkType":22},{"sys":19406},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19408,"metaTitle":374,"metaDescription":375,"mainTitle":19409,"subtitle":393,"heroImage":19424,"ctaButton":416,"ctaLink":417},[373],{"data":19410,"content":19411,"nodeType":76},{},[19412,19418],{"data":19413,"content":19414,"nodeType":386},{},[19415],{"data":19416,"marks":19417,"value":385,"nodeType":84},{},[],{"data":19419,"content":19420,"nodeType":89},{},[19421],{"data":19422,"marks":19423,"value":155,"nodeType":84},{},[],{"metadata":19425,"sys":19428,"fields":19433},{"tags":19426,"concepts":19427},[],[],{"space":19429,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19431,"publishedVersion":64,"revision":46,"locale":29},{"sys":19430},{"type":12,"linkType":13,"id":14},{"sys":19432},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19434},{"url":408,"details":19435,"fileName":414,"contentType":415},{"size":410,"image":19436},{"width":412,"height":413},{"sys":19438,"fields":19441},{"id":19439,"createdAt":19440},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19442,"slug":19443,"articleIntro":19442,"category":19444},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19445],{"metadata":19446,"sys":19449,"fields":19456},{"tags":19447,"concepts":19448},[],[],{"space":19450,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19452,"publishedVersion":364,"revision":64,"contentType":19454,"locale":29},{"sys":19451},{"type":12,"linkType":13,"id":14},{"sys":19453},{"id":21,"type":12,"linkType":22},{"sys":19455},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19457,"metaTitle":374,"metaDescription":375,"mainTitle":19458,"subtitle":393,"heroImage":19473,"ctaButton":416,"ctaLink":417},[373],{"data":19459,"content":19460,"nodeType":76},{},[19461,19467],{"data":19462,"content":19463,"nodeType":386},{},[19464],{"data":19465,"marks":19466,"value":385,"nodeType":84},{},[],{"data":19468,"content":19469,"nodeType":89},{},[19470],{"data":19471,"marks":19472,"value":155,"nodeType":84},{},[],{"metadata":19474,"sys":19477,"fields":19482},{"tags":19475,"concepts":19476},[],[],{"space":19478,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19480,"publishedVersion":64,"revision":46,"locale":29},{"sys":19479},{"type":12,"linkType":13,"id":14},{"sys":19481},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19483},{"url":408,"details":19484,"fileName":414,"contentType":415},{"size":410,"image":19485},{"width":412,"height":413},{"sys":19487,"fields":19490},{"id":19488,"createdAt":19489},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":19491,"slug":19492,"articleIntro":19491,"category":19493},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[19494],{"metadata":19495,"sys":19498,"fields":19505},{"tags":19496,"concepts":19497},[],[],{"space":19499,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19501,"publishedVersion":364,"revision":64,"contentType":19503,"locale":29},{"sys":19500},{"type":12,"linkType":13,"id":14},{"sys":19502},{"id":21,"type":12,"linkType":22},{"sys":19504},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19506,"metaTitle":374,"metaDescription":375,"mainTitle":19507,"subtitle":393,"heroImage":19522,"ctaButton":416,"ctaLink":417},[373],{"data":19508,"content":19509,"nodeType":76},{},[19510,19516],{"data":19511,"content":19512,"nodeType":386},{},[19513],{"data":19514,"marks":19515,"value":385,"nodeType":84},{},[],{"data":19517,"content":19518,"nodeType":89},{},[19519],{"data":19520,"marks":19521,"value":155,"nodeType":84},{},[],{"metadata":19523,"sys":19526,"fields":19531},{"tags":19524,"concepts":19525},[],[],{"space":19527,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19529,"publishedVersion":64,"revision":46,"locale":29},{"sys":19528},{"type":12,"linkType":13,"id":14},{"sys":19530},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19532},{"url":408,"details":19533,"fileName":414,"contentType":415},{"size":410,"image":19534},{"width":412,"height":413},{"sys":19536,"fields":19539},{"id":19537,"createdAt":19538},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":19540,"slug":19541,"articleIntro":19540,"category":19542},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[19543],{"metadata":19544,"sys":19547,"fields":19554},{"tags":19545,"concepts":19546},[],[],{"space":19548,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19550,"publishedVersion":364,"revision":64,"contentType":19552,"locale":29},{"sys":19549},{"type":12,"linkType":13,"id":14},{"sys":19551},{"id":21,"type":12,"linkType":22},{"sys":19553},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19555,"metaTitle":374,"metaDescription":375,"mainTitle":19556,"subtitle":393,"heroImage":19571,"ctaButton":416,"ctaLink":417},[373],{"data":19557,"content":19558,"nodeType":76},{},[19559,19565],{"data":19560,"content":19561,"nodeType":386},{},[19562],{"data":19563,"marks":19564,"value":385,"nodeType":84},{},[],{"data":19566,"content":19567,"nodeType":89},{},[19568],{"data":19569,"marks":19570,"value":155,"nodeType":84},{},[],{"metadata":19572,"sys":19575,"fields":19580},{"tags":19573,"concepts":19574},[],[],{"space":19576,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19578,"publishedVersion":64,"revision":46,"locale":29},{"sys":19577},{"type":12,"linkType":13,"id":14},{"sys":19579},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19581},{"url":408,"details":19582,"fileName":414,"contentType":415},{"size":410,"image":19583},{"width":412,"height":413},{"sys":19585,"fields":19588},{"id":19586,"createdAt":19587},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":19589,"slug":19590,"articleIntro":-1,"category":19591},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[19592],{"metadata":19593,"sys":19596,"fields":19603},{"tags":19594,"concepts":19595},[],[],{"space":19597,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19599,"publishedVersion":364,"revision":64,"contentType":19601,"locale":29},{"sys":19598},{"type":12,"linkType":13,"id":14},{"sys":19600},{"id":21,"type":12,"linkType":22},{"sys":19602},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19604,"metaTitle":374,"metaDescription":375,"mainTitle":19605,"subtitle":393,"heroImage":19620,"ctaButton":416,"ctaLink":417},[373],{"data":19606,"content":19607,"nodeType":76},{},[19608,19614],{"data":19609,"content":19610,"nodeType":386},{},[19611],{"data":19612,"marks":19613,"value":385,"nodeType":84},{},[],{"data":19615,"content":19616,"nodeType":89},{},[19617],{"data":19618,"marks":19619,"value":155,"nodeType":84},{},[],{"metadata":19621,"sys":19624,"fields":19629},{"tags":19622,"concepts":19623},[],[],{"space":19625,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19627,"publishedVersion":64,"revision":46,"locale":29},{"sys":19626},{"type":12,"linkType":13,"id":14},{"sys":19628},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19630},{"url":408,"details":19631,"fileName":414,"contentType":415},{"size":410,"image":19632},{"width":412,"height":413},{"sys":19634,"fields":19637},{"id":19635,"createdAt":19636},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":19638,"slug":19639,"articleIntro":19638,"category":19640},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[19641],{"metadata":19642,"sys":19645,"fields":19652},{"tags":19643,"concepts":19644},[],[],{"space":19646,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19648,"publishedVersion":364,"revision":64,"contentType":19650,"locale":29},{"sys":19647},{"type":12,"linkType":13,"id":14},{"sys":19649},{"id":21,"type":12,"linkType":22},{"sys":19651},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19653,"metaTitle":374,"metaDescription":375,"mainTitle":19654,"subtitle":393,"heroImage":19669,"ctaButton":416,"ctaLink":417},[373],{"data":19655,"content":19656,"nodeType":76},{},[19657,19663],{"data":19658,"content":19659,"nodeType":386},{},[19660],{"data":19661,"marks":19662,"value":385,"nodeType":84},{},[],{"data":19664,"content":19665,"nodeType":89},{},[19666],{"data":19667,"marks":19668,"value":155,"nodeType":84},{},[],{"metadata":19670,"sys":19673,"fields":19678},{"tags":19671,"concepts":19672},[],[],{"space":19674,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19676,"publishedVersion":64,"revision":46,"locale":29},{"sys":19675},{"type":12,"linkType":13,"id":14},{"sys":19677},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19679},{"url":408,"details":19680,"fileName":414,"contentType":415},{"size":410,"image":19681},{"width":412,"height":413},{"sys":19683,"fields":19686},{"id":19684,"createdAt":19685},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":19687,"slug":19688,"articleIntro":19687,"category":19689},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[19690],{"metadata":19691,"sys":19694,"fields":19701},{"tags":19692,"concepts":19693},[],[],{"space":19695,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19697,"publishedVersion":364,"revision":64,"contentType":19699,"locale":29},{"sys":19696},{"type":12,"linkType":13,"id":14},{"sys":19698},{"id":21,"type":12,"linkType":22},{"sys":19700},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19702,"metaTitle":374,"metaDescription":375,"mainTitle":19703,"subtitle":393,"heroImage":19718,"ctaButton":416,"ctaLink":417},[373],{"data":19704,"content":19705,"nodeType":76},{},[19706,19712],{"data":19707,"content":19708,"nodeType":386},{},[19709],{"data":19710,"marks":19711,"value":385,"nodeType":84},{},[],{"data":19713,"content":19714,"nodeType":89},{},[19715],{"data":19716,"marks":19717,"value":155,"nodeType":84},{},[],{"metadata":19719,"sys":19722,"fields":19727},{"tags":19720,"concepts":19721},[],[],{"space":19723,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19725,"publishedVersion":64,"revision":46,"locale":29},{"sys":19724},{"type":12,"linkType":13,"id":14},{"sys":19726},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19728},{"url":408,"details":19729,"fileName":414,"contentType":415},{"size":410,"image":19730},{"width":412,"height":413},{"sys":19732,"fields":19735},{"id":19733,"createdAt":19734},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19736,"slug":19737,"articleIntro":19736,"category":19738},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19739],{"metadata":19740,"sys":19743,"fields":19750},{"tags":19741,"concepts":19742},[],[],{"space":19744,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19746,"publishedVersion":364,"revision":64,"contentType":19748,"locale":29},{"sys":19745},{"type":12,"linkType":13,"id":14},{"sys":19747},{"id":21,"type":12,"linkType":22},{"sys":19749},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19751,"metaTitle":374,"metaDescription":375,"mainTitle":19752,"subtitle":393,"heroImage":19767,"ctaButton":416,"ctaLink":417},[373],{"data":19753,"content":19754,"nodeType":76},{},[19755,19761],{"data":19756,"content":19757,"nodeType":386},{},[19758],{"data":19759,"marks":19760,"value":385,"nodeType":84},{},[],{"data":19762,"content":19763,"nodeType":89},{},[19764],{"data":19765,"marks":19766,"value":155,"nodeType":84},{},[],{"metadata":19768,"sys":19771,"fields":19776},{"tags":19769,"concepts":19770},[],[],{"space":19772,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19774,"publishedVersion":64,"revision":46,"locale":29},{"sys":19773},{"type":12,"linkType":13,"id":14},{"sys":19775},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19777},{"url":408,"details":19778,"fileName":414,"contentType":415},{"size":410,"image":19779},{"width":412,"height":413},{"sys":19781,"fields":19784},{"id":19782,"createdAt":19783},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":19785,"slug":19786,"articleIntro":19785,"category":19787},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[19788],{"metadata":19789,"sys":19792,"fields":19799},{"tags":19790,"concepts":19791},[],[],{"space":19793,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19795,"publishedVersion":364,"revision":64,"contentType":19797,"locale":29},{"sys":19794},{"type":12,"linkType":13,"id":14},{"sys":19796},{"id":21,"type":12,"linkType":22},{"sys":19798},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19800,"metaTitle":374,"metaDescription":375,"mainTitle":19801,"subtitle":393,"heroImage":19816,"ctaButton":416,"ctaLink":417},[373],{"data":19802,"content":19803,"nodeType":76},{},[19804,19810],{"data":19805,"content":19806,"nodeType":386},{},[19807],{"data":19808,"marks":19809,"value":385,"nodeType":84},{},[],{"data":19811,"content":19812,"nodeType":89},{},[19813],{"data":19814,"marks":19815,"value":155,"nodeType":84},{},[],{"metadata":19817,"sys":19820,"fields":19825},{"tags":19818,"concepts":19819},[],[],{"space":19821,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19823,"publishedVersion":64,"revision":46,"locale":29},{"sys":19822},{"type":12,"linkType":13,"id":14},{"sys":19824},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19826},{"url":408,"details":19827,"fileName":414,"contentType":415},{"size":410,"image":19828},{"width":412,"height":413},{"sys":19830,"fields":19833},{"id":19831,"createdAt":19832},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":19834,"slug":19835,"articleIntro":-1,"category":19836},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[19837],{"metadata":19838,"sys":19841,"fields":19848},{"tags":19839,"concepts":19840},[],[],{"space":19842,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19844,"publishedVersion":364,"revision":64,"contentType":19846,"locale":29},{"sys":19843},{"type":12,"linkType":13,"id":14},{"sys":19845},{"id":21,"type":12,"linkType":22},{"sys":19847},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19849,"metaTitle":374,"metaDescription":375,"mainTitle":19850,"subtitle":393,"heroImage":19865,"ctaButton":416,"ctaLink":417},[373],{"data":19851,"content":19852,"nodeType":76},{},[19853,19859],{"data":19854,"content":19855,"nodeType":386},{},[19856],{"data":19857,"marks":19858,"value":385,"nodeType":84},{},[],{"data":19860,"content":19861,"nodeType":89},{},[19862],{"data":19863,"marks":19864,"value":155,"nodeType":84},{},[],{"metadata":19866,"sys":19869,"fields":19874},{"tags":19867,"concepts":19868},[],[],{"space":19870,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19872,"publishedVersion":64,"revision":46,"locale":29},{"sys":19871},{"type":12,"linkType":13,"id":14},{"sys":19873},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19875},{"url":408,"details":19876,"fileName":414,"contentType":415},{"size":410,"image":19877},{"width":412,"height":413},{"sys":19879,"fields":19882},{"id":19880,"createdAt":19881},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":19883,"slug":19884,"articleIntro":-1,"category":19885},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[19886],{"metadata":19887,"sys":19890,"fields":19897},{"tags":19888,"concepts":19889},[],[],{"space":19891,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19893,"publishedVersion":364,"revision":64,"contentType":19895,"locale":29},{"sys":19892},{"type":12,"linkType":13,"id":14},{"sys":19894},{"id":21,"type":12,"linkType":22},{"sys":19896},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19898,"metaTitle":374,"metaDescription":375,"mainTitle":19899,"subtitle":393,"heroImage":19914,"ctaButton":416,"ctaLink":417},[373],{"data":19900,"content":19901,"nodeType":76},{},[19902,19908],{"data":19903,"content":19904,"nodeType":386},{},[19905],{"data":19906,"marks":19907,"value":385,"nodeType":84},{},[],{"data":19909,"content":19910,"nodeType":89},{},[19911],{"data":19912,"marks":19913,"value":155,"nodeType":84},{},[],{"metadata":19915,"sys":19918,"fields":19923},{"tags":19916,"concepts":19917},[],[],{"space":19919,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19921,"publishedVersion":64,"revision":46,"locale":29},{"sys":19920},{"type":12,"linkType":13,"id":14},{"sys":19922},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19924},{"url":408,"details":19925,"fileName":414,"contentType":415},{"size":410,"image":19926},{"width":412,"height":413},{"sys":19928,"fields":19931},{"id":19929,"createdAt":19930},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":19932,"slug":19933,"articleIntro":19932,"category":19934},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[19935],{"metadata":19936,"sys":19939,"fields":19946},{"tags":19937,"concepts":19938},[],[],{"space":19940,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19942,"publishedVersion":364,"revision":64,"contentType":19944,"locale":29},{"sys":19941},{"type":12,"linkType":13,"id":14},{"sys":19943},{"id":21,"type":12,"linkType":22},{"sys":19945},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19947,"metaTitle":374,"metaDescription":375,"mainTitle":19948,"subtitle":393,"heroImage":19963,"ctaButton":416,"ctaLink":417},[373],{"data":19949,"content":19950,"nodeType":76},{},[19951,19957],{"data":19952,"content":19953,"nodeType":386},{},[19954],{"data":19955,"marks":19956,"value":385,"nodeType":84},{},[],{"data":19958,"content":19959,"nodeType":89},{},[19960],{"data":19961,"marks":19962,"value":155,"nodeType":84},{},[],{"metadata":19964,"sys":19967,"fields":19972},{"tags":19965,"concepts":19966},[],[],{"space":19968,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":19970,"publishedVersion":64,"revision":46,"locale":29},{"sys":19969},{"type":12,"linkType":13,"id":14},{"sys":19971},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":19973},{"url":408,"details":19974,"fileName":414,"contentType":415},{"size":410,"image":19975},{"width":412,"height":413},{"sys":19977,"fields":19980},{"id":19978,"createdAt":19979},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":19981,"slug":19982,"articleIntro":19981,"category":19983},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[19984],{"metadata":19985,"sys":19988,"fields":19995},{"tags":19986,"concepts":19987},[],[],{"space":19989,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":19991,"publishedVersion":364,"revision":64,"contentType":19993,"locale":29},{"sys":19990},{"type":12,"linkType":13,"id":14},{"sys":19992},{"id":21,"type":12,"linkType":22},{"sys":19994},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":19996,"metaTitle":374,"metaDescription":375,"mainTitle":19997,"subtitle":393,"heroImage":20012,"ctaButton":416,"ctaLink":417},[373],{"data":19998,"content":19999,"nodeType":76},{},[20000,20006],{"data":20001,"content":20002,"nodeType":386},{},[20003],{"data":20004,"marks":20005,"value":385,"nodeType":84},{},[],{"data":20007,"content":20008,"nodeType":89},{},[20009],{"data":20010,"marks":20011,"value":155,"nodeType":84},{},[],{"metadata":20013,"sys":20016,"fields":20021},{"tags":20014,"concepts":20015},[],[],{"space":20017,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20019,"publishedVersion":64,"revision":46,"locale":29},{"sys":20018},{"type":12,"linkType":13,"id":14},{"sys":20020},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20022},{"url":408,"details":20023,"fileName":414,"contentType":415},{"size":410,"image":20024},{"width":412,"height":413},{"sys":20026,"fields":20029},{"id":20027,"createdAt":20028},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":20030,"slug":20031,"articleIntro":-1,"category":20032},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[20033],{"metadata":20034,"sys":20037,"fields":20044},{"tags":20035,"concepts":20036},[],[],{"space":20038,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20040,"publishedVersion":364,"revision":64,"contentType":20042,"locale":29},{"sys":20039},{"type":12,"linkType":13,"id":14},{"sys":20041},{"id":21,"type":12,"linkType":22},{"sys":20043},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20045,"metaTitle":374,"metaDescription":375,"mainTitle":20046,"subtitle":393,"heroImage":20061,"ctaButton":416,"ctaLink":417},[373],{"data":20047,"content":20048,"nodeType":76},{},[20049,20055],{"data":20050,"content":20051,"nodeType":386},{},[20052],{"data":20053,"marks":20054,"value":385,"nodeType":84},{},[],{"data":20056,"content":20057,"nodeType":89},{},[20058],{"data":20059,"marks":20060,"value":155,"nodeType":84},{},[],{"metadata":20062,"sys":20065,"fields":20070},{"tags":20063,"concepts":20064},[],[],{"space":20066,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20068,"publishedVersion":64,"revision":46,"locale":29},{"sys":20067},{"type":12,"linkType":13,"id":14},{"sys":20069},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20071},{"url":408,"details":20072,"fileName":414,"contentType":415},{"size":410,"image":20073},{"width":412,"height":413},{"sys":20075,"fields":20078},{"id":20076,"createdAt":20077},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":20079,"slug":20080,"articleIntro":20079,"category":20081},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[20082],{"metadata":20083,"sys":20086,"fields":20093},{"tags":20084,"concepts":20085},[],[],{"space":20087,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20089,"publishedVersion":364,"revision":64,"contentType":20091,"locale":29},{"sys":20088},{"type":12,"linkType":13,"id":14},{"sys":20090},{"id":21,"type":12,"linkType":22},{"sys":20092},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20094,"metaTitle":374,"metaDescription":375,"mainTitle":20095,"subtitle":393,"heroImage":20110,"ctaButton":416,"ctaLink":417},[373],{"data":20096,"content":20097,"nodeType":76},{},[20098,20104],{"data":20099,"content":20100,"nodeType":386},{},[20101],{"data":20102,"marks":20103,"value":385,"nodeType":84},{},[],{"data":20105,"content":20106,"nodeType":89},{},[20107],{"data":20108,"marks":20109,"value":155,"nodeType":84},{},[],{"metadata":20111,"sys":20114,"fields":20119},{"tags":20112,"concepts":20113},[],[],{"space":20115,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20117,"publishedVersion":64,"revision":46,"locale":29},{"sys":20116},{"type":12,"linkType":13,"id":14},{"sys":20118},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20120},{"url":408,"details":20121,"fileName":414,"contentType":415},{"size":410,"image":20122},{"width":412,"height":413},{"sys":20124,"fields":20127},{"id":20125,"createdAt":20126},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":20128,"slug":20129,"articleIntro":20128,"category":20130},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[20131],{"metadata":20132,"sys":20135,"fields":20142},{"tags":20133,"concepts":20134},[],[],{"space":20136,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20138,"publishedVersion":364,"revision":64,"contentType":20140,"locale":29},{"sys":20137},{"type":12,"linkType":13,"id":14},{"sys":20139},{"id":21,"type":12,"linkType":22},{"sys":20141},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20143,"metaTitle":374,"metaDescription":375,"mainTitle":20144,"subtitle":393,"heroImage":20159,"ctaButton":416,"ctaLink":417},[373],{"data":20145,"content":20146,"nodeType":76},{},[20147,20153],{"data":20148,"content":20149,"nodeType":386},{},[20150],{"data":20151,"marks":20152,"value":385,"nodeType":84},{},[],{"data":20154,"content":20155,"nodeType":89},{},[20156],{"data":20157,"marks":20158,"value":155,"nodeType":84},{},[],{"metadata":20160,"sys":20163,"fields":20168},{"tags":20161,"concepts":20162},[],[],{"space":20164,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20166,"publishedVersion":64,"revision":46,"locale":29},{"sys":20165},{"type":12,"linkType":13,"id":14},{"sys":20167},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20169},{"url":408,"details":20170,"fileName":414,"contentType":415},{"size":410,"image":20171},{"width":412,"height":413},{"sys":20173,"fields":20176},{"id":20174,"createdAt":20175},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":20177,"slug":20178,"articleIntro":20177,"category":20179},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[20180],{"metadata":20181,"sys":20184,"fields":20191},{"tags":20182,"concepts":20183},[],[],{"space":20185,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20187,"publishedVersion":364,"revision":64,"contentType":20189,"locale":29},{"sys":20186},{"type":12,"linkType":13,"id":14},{"sys":20188},{"id":21,"type":12,"linkType":22},{"sys":20190},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20192,"metaTitle":374,"metaDescription":375,"mainTitle":20193,"subtitle":393,"heroImage":20208,"ctaButton":416,"ctaLink":417},[373],{"data":20194,"content":20195,"nodeType":76},{},[20196,20202],{"data":20197,"content":20198,"nodeType":386},{},[20199],{"data":20200,"marks":20201,"value":385,"nodeType":84},{},[],{"data":20203,"content":20204,"nodeType":89},{},[20205],{"data":20206,"marks":20207,"value":155,"nodeType":84},{},[],{"metadata":20209,"sys":20212,"fields":20217},{"tags":20210,"concepts":20211},[],[],{"space":20213,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20215,"publishedVersion":64,"revision":46,"locale":29},{"sys":20214},{"type":12,"linkType":13,"id":14},{"sys":20216},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20218},{"url":408,"details":20219,"fileName":414,"contentType":415},{"size":410,"image":20220},{"width":412,"height":413},{"sys":20222,"fields":20225},{"id":20223,"createdAt":20224},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":20226,"slug":20227,"articleIntro":20226,"category":20228},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[20229],{"metadata":20230,"sys":20233,"fields":20240},{"tags":20231,"concepts":20232},[],[],{"space":20234,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20236,"publishedVersion":364,"revision":64,"contentType":20238,"locale":29},{"sys":20235},{"type":12,"linkType":13,"id":14},{"sys":20237},{"id":21,"type":12,"linkType":22},{"sys":20239},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20241,"metaTitle":374,"metaDescription":375,"mainTitle":20242,"subtitle":393,"heroImage":20257,"ctaButton":416,"ctaLink":417},[373],{"data":20243,"content":20244,"nodeType":76},{},[20245,20251],{"data":20246,"content":20247,"nodeType":386},{},[20248],{"data":20249,"marks":20250,"value":385,"nodeType":84},{},[],{"data":20252,"content":20253,"nodeType":89},{},[20254],{"data":20255,"marks":20256,"value":155,"nodeType":84},{},[],{"metadata":20258,"sys":20261,"fields":20266},{"tags":20259,"concepts":20260},[],[],{"space":20262,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20264,"publishedVersion":64,"revision":46,"locale":29},{"sys":20263},{"type":12,"linkType":13,"id":14},{"sys":20265},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20267},{"url":408,"details":20268,"fileName":414,"contentType":415},{"size":410,"image":20269},{"width":412,"height":413},{"sys":20271,"fields":20274},{"id":20272,"createdAt":20273},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":20275,"slug":20276,"articleIntro":-1,"category":20277},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[20278],{"metadata":20279,"sys":20282,"fields":20289},{"tags":20280,"concepts":20281},[],[],{"space":20283,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20285,"publishedVersion":364,"revision":64,"contentType":20287,"locale":29},{"sys":20284},{"type":12,"linkType":13,"id":14},{"sys":20286},{"id":21,"type":12,"linkType":22},{"sys":20288},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20290,"metaTitle":374,"metaDescription":375,"mainTitle":20291,"subtitle":393,"heroImage":20306,"ctaButton":416,"ctaLink":417},[373],{"data":20292,"content":20293,"nodeType":76},{},[20294,20300],{"data":20295,"content":20296,"nodeType":386},{},[20297],{"data":20298,"marks":20299,"value":385,"nodeType":84},{},[],{"data":20301,"content":20302,"nodeType":89},{},[20303],{"data":20304,"marks":20305,"value":155,"nodeType":84},{},[],{"metadata":20307,"sys":20310,"fields":20315},{"tags":20308,"concepts":20309},[],[],{"space":20311,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20313,"publishedVersion":64,"revision":46,"locale":29},{"sys":20312},{"type":12,"linkType":13,"id":14},{"sys":20314},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20316},{"url":408,"details":20317,"fileName":414,"contentType":415},{"size":410,"image":20318},{"width":412,"height":413},{"sys":20320,"fields":20323},{"id":20321,"createdAt":20322},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":20324,"slug":20325,"articleIntro":20324,"category":20326},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[20327],{"metadata":20328,"sys":20331,"fields":20338},{"tags":20329,"concepts":20330},[],[],{"space":20332,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20334,"publishedVersion":364,"revision":64,"contentType":20336,"locale":29},{"sys":20333},{"type":12,"linkType":13,"id":14},{"sys":20335},{"id":21,"type":12,"linkType":22},{"sys":20337},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20339,"metaTitle":374,"metaDescription":375,"mainTitle":20340,"subtitle":393,"heroImage":20355,"ctaButton":416,"ctaLink":417},[373],{"data":20341,"content":20342,"nodeType":76},{},[20343,20349],{"data":20344,"content":20345,"nodeType":386},{},[20346],{"data":20347,"marks":20348,"value":385,"nodeType":84},{},[],{"data":20350,"content":20351,"nodeType":89},{},[20352],{"data":20353,"marks":20354,"value":155,"nodeType":84},{},[],{"metadata":20356,"sys":20359,"fields":20364},{"tags":20357,"concepts":20358},[],[],{"space":20360,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20362,"publishedVersion":64,"revision":46,"locale":29},{"sys":20361},{"type":12,"linkType":13,"id":14},{"sys":20363},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20365},{"url":408,"details":20366,"fileName":414,"contentType":415},{"size":410,"image":20367},{"width":412,"height":413},{"sys":20369,"fields":20372},{"id":20370,"createdAt":20371},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":20373,"slug":20374,"articleIntro":20373,"category":20375},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[20376],{"metadata":20377,"sys":20380,"fields":20387},{"tags":20378,"concepts":20379},[],[],{"space":20381,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20383,"publishedVersion":364,"revision":64,"contentType":20385,"locale":29},{"sys":20382},{"type":12,"linkType":13,"id":14},{"sys":20384},{"id":21,"type":12,"linkType":22},{"sys":20386},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20388,"metaTitle":374,"metaDescription":375,"mainTitle":20389,"subtitle":393,"heroImage":20404,"ctaButton":416,"ctaLink":417},[373],{"data":20390,"content":20391,"nodeType":76},{},[20392,20398],{"data":20393,"content":20394,"nodeType":386},{},[20395],{"data":20396,"marks":20397,"value":385,"nodeType":84},{},[],{"data":20399,"content":20400,"nodeType":89},{},[20401],{"data":20402,"marks":20403,"value":155,"nodeType":84},{},[],{"metadata":20405,"sys":20408,"fields":20413},{"tags":20406,"concepts":20407},[],[],{"space":20409,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20411,"publishedVersion":64,"revision":46,"locale":29},{"sys":20410},{"type":12,"linkType":13,"id":14},{"sys":20412},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20414},{"url":408,"details":20415,"fileName":414,"contentType":415},{"size":410,"image":20416},{"width":412,"height":413},{"sys":20418,"fields":20421},{"id":20419,"createdAt":20420},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":20422,"slug":20423,"articleIntro":-1,"category":20424},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[20425],{"metadata":20426,"sys":20429,"fields":20436},{"tags":20427,"concepts":20428},[],[],{"space":20430,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20432,"publishedVersion":364,"revision":64,"contentType":20434,"locale":29},{"sys":20431},{"type":12,"linkType":13,"id":14},{"sys":20433},{"id":21,"type":12,"linkType":22},{"sys":20435},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20437,"metaTitle":374,"metaDescription":375,"mainTitle":20438,"subtitle":393,"heroImage":20453,"ctaButton":416,"ctaLink":417},[373],{"data":20439,"content":20440,"nodeType":76},{},[20441,20447],{"data":20442,"content":20443,"nodeType":386},{},[20444],{"data":20445,"marks":20446,"value":385,"nodeType":84},{},[],{"data":20448,"content":20449,"nodeType":89},{},[20450],{"data":20451,"marks":20452,"value":155,"nodeType":84},{},[],{"metadata":20454,"sys":20457,"fields":20462},{"tags":20455,"concepts":20456},[],[],{"space":20458,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20460,"publishedVersion":64,"revision":46,"locale":29},{"sys":20459},{"type":12,"linkType":13,"id":14},{"sys":20461},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20463},{"url":408,"details":20464,"fileName":414,"contentType":415},{"size":410,"image":20465},{"width":412,"height":413},{"sys":20467,"fields":20470},{"id":20468,"createdAt":20469},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":20471,"slug":20472,"articleIntro":20471,"category":20473},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[20474],{"metadata":20475,"sys":20478,"fields":20485},{"tags":20476,"concepts":20477},[],[],{"space":20479,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20481,"publishedVersion":364,"revision":64,"contentType":20483,"locale":29},{"sys":20480},{"type":12,"linkType":13,"id":14},{"sys":20482},{"id":21,"type":12,"linkType":22},{"sys":20484},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20486,"metaTitle":374,"metaDescription":375,"mainTitle":20487,"subtitle":393,"heroImage":20502,"ctaButton":416,"ctaLink":417},[373],{"data":20488,"content":20489,"nodeType":76},{},[20490,20496],{"data":20491,"content":20492,"nodeType":386},{},[20493],{"data":20494,"marks":20495,"value":385,"nodeType":84},{},[],{"data":20497,"content":20498,"nodeType":89},{},[20499],{"data":20500,"marks":20501,"value":155,"nodeType":84},{},[],{"metadata":20503,"sys":20506,"fields":20511},{"tags":20504,"concepts":20505},[],[],{"space":20507,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20509,"publishedVersion":64,"revision":46,"locale":29},{"sys":20508},{"type":12,"linkType":13,"id":14},{"sys":20510},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20512},{"url":408,"details":20513,"fileName":414,"contentType":415},{"size":410,"image":20514},{"width":412,"height":413},{"sys":20516,"fields":20519},{"id":20517,"createdAt":20518},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":20520,"slug":20521,"articleIntro":20520,"category":20522},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[20523],{"metadata":20524,"sys":20527,"fields":20534},{"tags":20525,"concepts":20526},[],[],{"space":20528,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20530,"publishedVersion":364,"revision":64,"contentType":20532,"locale":29},{"sys":20529},{"type":12,"linkType":13,"id":14},{"sys":20531},{"id":21,"type":12,"linkType":22},{"sys":20533},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20535,"metaTitle":374,"metaDescription":375,"mainTitle":20536,"subtitle":393,"heroImage":20551,"ctaButton":416,"ctaLink":417},[373],{"data":20537,"content":20538,"nodeType":76},{},[20539,20545],{"data":20540,"content":20541,"nodeType":386},{},[20542],{"data":20543,"marks":20544,"value":385,"nodeType":84},{},[],{"data":20546,"content":20547,"nodeType":89},{},[20548],{"data":20549,"marks":20550,"value":155,"nodeType":84},{},[],{"metadata":20552,"sys":20555,"fields":20560},{"tags":20553,"concepts":20554},[],[],{"space":20556,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20558,"publishedVersion":64,"revision":46,"locale":29},{"sys":20557},{"type":12,"linkType":13,"id":14},{"sys":20559},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20561},{"url":408,"details":20562,"fileName":414,"contentType":415},{"size":410,"image":20563},{"width":412,"height":413},{"sys":20565,"fields":20568},{"id":20566,"createdAt":20567},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20569,"slug":20570,"articleIntro":20569,"category":20571},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20572],{"metadata":20573,"sys":20576,"fields":20583},{"tags":20574,"concepts":20575},[],[],{"space":20577,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20579,"publishedVersion":364,"revision":64,"contentType":20581,"locale":29},{"sys":20578},{"type":12,"linkType":13,"id":14},{"sys":20580},{"id":21,"type":12,"linkType":22},{"sys":20582},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20584,"metaTitle":374,"metaDescription":375,"mainTitle":20585,"subtitle":393,"heroImage":20600,"ctaButton":416,"ctaLink":417},[373],{"data":20586,"content":20587,"nodeType":76},{},[20588,20594],{"data":20589,"content":20590,"nodeType":386},{},[20591],{"data":20592,"marks":20593,"value":385,"nodeType":84},{},[],{"data":20595,"content":20596,"nodeType":89},{},[20597],{"data":20598,"marks":20599,"value":155,"nodeType":84},{},[],{"metadata":20601,"sys":20604,"fields":20609},{"tags":20602,"concepts":20603},[],[],{"space":20605,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20607,"publishedVersion":64,"revision":46,"locale":29},{"sys":20606},{"type":12,"linkType":13,"id":14},{"sys":20608},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20610},{"url":408,"details":20611,"fileName":414,"contentType":415},{"size":410,"image":20612},{"width":412,"height":413},{"sys":20614,"fields":20617},{"id":20615,"createdAt":20616},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":20618,"slug":20619,"articleIntro":20618,"category":20620},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[20621],{"metadata":20622,"sys":20625,"fields":20632},{"tags":20623,"concepts":20624},[],[],{"space":20626,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20628,"publishedVersion":364,"revision":64,"contentType":20630,"locale":29},{"sys":20627},{"type":12,"linkType":13,"id":14},{"sys":20629},{"id":21,"type":12,"linkType":22},{"sys":20631},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20633,"metaTitle":374,"metaDescription":375,"mainTitle":20634,"subtitle":393,"heroImage":20649,"ctaButton":416,"ctaLink":417},[373],{"data":20635,"content":20636,"nodeType":76},{},[20637,20643],{"data":20638,"content":20639,"nodeType":386},{},[20640],{"data":20641,"marks":20642,"value":385,"nodeType":84},{},[],{"data":20644,"content":20645,"nodeType":89},{},[20646],{"data":20647,"marks":20648,"value":155,"nodeType":84},{},[],{"metadata":20650,"sys":20653,"fields":20658},{"tags":20651,"concepts":20652},[],[],{"space":20654,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20656,"publishedVersion":64,"revision":46,"locale":29},{"sys":20655},{"type":12,"linkType":13,"id":14},{"sys":20657},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20659},{"url":408,"details":20660,"fileName":414,"contentType":415},{"size":410,"image":20661},{"width":412,"height":413},{"sys":20663,"fields":20666},{"id":20664,"createdAt":20665},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":20667,"slug":20668,"articleIntro":20667,"category":20669},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[20670],{"metadata":20671,"sys":20674,"fields":20681},{"tags":20672,"concepts":20673},[],[],{"space":20675,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20677,"publishedVersion":364,"revision":64,"contentType":20679,"locale":29},{"sys":20676},{"type":12,"linkType":13,"id":14},{"sys":20678},{"id":21,"type":12,"linkType":22},{"sys":20680},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20682,"metaTitle":374,"metaDescription":375,"mainTitle":20683,"subtitle":393,"heroImage":20698,"ctaButton":416,"ctaLink":417},[373],{"data":20684,"content":20685,"nodeType":76},{},[20686,20692],{"data":20687,"content":20688,"nodeType":386},{},[20689],{"data":20690,"marks":20691,"value":385,"nodeType":84},{},[],{"data":20693,"content":20694,"nodeType":89},{},[20695],{"data":20696,"marks":20697,"value":155,"nodeType":84},{},[],{"metadata":20699,"sys":20702,"fields":20707},{"tags":20700,"concepts":20701},[],[],{"space":20703,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20705,"publishedVersion":64,"revision":46,"locale":29},{"sys":20704},{"type":12,"linkType":13,"id":14},{"sys":20706},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20708},{"url":408,"details":20709,"fileName":414,"contentType":415},{"size":410,"image":20710},{"width":412,"height":413},{"sys":20712,"fields":20715},{"id":20713,"createdAt":20714},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":20716,"slug":20717,"articleIntro":20716,"category":20718},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[20719],{"metadata":20720,"sys":20723,"fields":20730},{"tags":20721,"concepts":20722},[],[],{"space":20724,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20726,"publishedVersion":364,"revision":64,"contentType":20728,"locale":29},{"sys":20725},{"type":12,"linkType":13,"id":14},{"sys":20727},{"id":21,"type":12,"linkType":22},{"sys":20729},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20731,"metaTitle":374,"metaDescription":375,"mainTitle":20732,"subtitle":393,"heroImage":20747,"ctaButton":416,"ctaLink":417},[373],{"data":20733,"content":20734,"nodeType":76},{},[20735,20741],{"data":20736,"content":20737,"nodeType":386},{},[20738],{"data":20739,"marks":20740,"value":385,"nodeType":84},{},[],{"data":20742,"content":20743,"nodeType":89},{},[20744],{"data":20745,"marks":20746,"value":155,"nodeType":84},{},[],{"metadata":20748,"sys":20751,"fields":20756},{"tags":20749,"concepts":20750},[],[],{"space":20752,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20754,"publishedVersion":64,"revision":46,"locale":29},{"sys":20753},{"type":12,"linkType":13,"id":14},{"sys":20755},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20757},{"url":408,"details":20758,"fileName":414,"contentType":415},{"size":410,"image":20759},{"width":412,"height":413},{"sys":20761,"fields":20764},{"id":20762,"createdAt":20763},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":20765,"slug":20766,"articleIntro":20765,"category":20767},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[20768],{"metadata":20769,"sys":20772,"fields":20779},{"tags":20770,"concepts":20771},[],[],{"space":20773,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20775,"publishedVersion":364,"revision":64,"contentType":20777,"locale":29},{"sys":20774},{"type":12,"linkType":13,"id":14},{"sys":20776},{"id":21,"type":12,"linkType":22},{"sys":20778},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20780,"metaTitle":374,"metaDescription":375,"mainTitle":20781,"subtitle":393,"heroImage":20796,"ctaButton":416,"ctaLink":417},[373],{"data":20782,"content":20783,"nodeType":76},{},[20784,20790],{"data":20785,"content":20786,"nodeType":386},{},[20787],{"data":20788,"marks":20789,"value":385,"nodeType":84},{},[],{"data":20791,"content":20792,"nodeType":89},{},[20793],{"data":20794,"marks":20795,"value":155,"nodeType":84},{},[],{"metadata":20797,"sys":20800,"fields":20805},{"tags":20798,"concepts":20799},[],[],{"space":20801,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20803,"publishedVersion":64,"revision":46,"locale":29},{"sys":20802},{"type":12,"linkType":13,"id":14},{"sys":20804},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20806},{"url":408,"details":20807,"fileName":414,"contentType":415},{"size":410,"image":20808},{"width":412,"height":413},{"sys":20810,"fields":20813},{"id":20811,"createdAt":20812},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":20814,"slug":20815,"articleIntro":20814,"category":20816},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[20817],{"metadata":20818,"sys":20821,"fields":20828},{"tags":20819,"concepts":20820},[],[],{"space":20822,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20824,"publishedVersion":364,"revision":64,"contentType":20826,"locale":29},{"sys":20823},{"type":12,"linkType":13,"id":14},{"sys":20825},{"id":21,"type":12,"linkType":22},{"sys":20827},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20829,"metaTitle":374,"metaDescription":375,"mainTitle":20830,"subtitle":393,"heroImage":20845,"ctaButton":416,"ctaLink":417},[373],{"data":20831,"content":20832,"nodeType":76},{},[20833,20839],{"data":20834,"content":20835,"nodeType":386},{},[20836],{"data":20837,"marks":20838,"value":385,"nodeType":84},{},[],{"data":20840,"content":20841,"nodeType":89},{},[20842],{"data":20843,"marks":20844,"value":155,"nodeType":84},{},[],{"metadata":20846,"sys":20849,"fields":20854},{"tags":20847,"concepts":20848},[],[],{"space":20850,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20852,"publishedVersion":64,"revision":46,"locale":29},{"sys":20851},{"type":12,"linkType":13,"id":14},{"sys":20853},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20855},{"url":408,"details":20856,"fileName":414,"contentType":415},{"size":410,"image":20857},{"width":412,"height":413},{"sys":20859,"fields":20862},{"id":20860,"createdAt":20861},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":20863,"slug":20864,"articleIntro":-1,"category":20865},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[20866],{"metadata":20867,"sys":20870,"fields":20877},{"tags":20868,"concepts":20869},[],[],{"space":20871,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20873,"publishedVersion":364,"revision":64,"contentType":20875,"locale":29},{"sys":20872},{"type":12,"linkType":13,"id":14},{"sys":20874},{"id":21,"type":12,"linkType":22},{"sys":20876},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20878,"metaTitle":374,"metaDescription":375,"mainTitle":20879,"subtitle":393,"heroImage":20894,"ctaButton":416,"ctaLink":417},[373],{"data":20880,"content":20881,"nodeType":76},{},[20882,20888],{"data":20883,"content":20884,"nodeType":386},{},[20885],{"data":20886,"marks":20887,"value":385,"nodeType":84},{},[],{"data":20889,"content":20890,"nodeType":89},{},[20891],{"data":20892,"marks":20893,"value":155,"nodeType":84},{},[],{"metadata":20895,"sys":20898,"fields":20903},{"tags":20896,"concepts":20897},[],[],{"space":20899,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20901,"publishedVersion":64,"revision":46,"locale":29},{"sys":20900},{"type":12,"linkType":13,"id":14},{"sys":20902},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20904},{"url":408,"details":20905,"fileName":414,"contentType":415},{"size":410,"image":20906},{"width":412,"height":413},{"sys":20908,"fields":20911},{"id":20909,"createdAt":20910},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":20912,"slug":20913,"articleIntro":20912,"category":20914},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[20915],{"metadata":20916,"sys":20919,"fields":20926},{"tags":20917,"concepts":20918},[],[],{"space":20920,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20922,"publishedVersion":364,"revision":64,"contentType":20924,"locale":29},{"sys":20921},{"type":12,"linkType":13,"id":14},{"sys":20923},{"id":21,"type":12,"linkType":22},{"sys":20925},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20927,"metaTitle":374,"metaDescription":375,"mainTitle":20928,"subtitle":393,"heroImage":20943,"ctaButton":416,"ctaLink":417},[373],{"data":20929,"content":20930,"nodeType":76},{},[20931,20937],{"data":20932,"content":20933,"nodeType":386},{},[20934],{"data":20935,"marks":20936,"value":385,"nodeType":84},{},[],{"data":20938,"content":20939,"nodeType":89},{},[20940],{"data":20941,"marks":20942,"value":155,"nodeType":84},{},[],{"metadata":20944,"sys":20947,"fields":20952},{"tags":20945,"concepts":20946},[],[],{"space":20948,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20950,"publishedVersion":64,"revision":46,"locale":29},{"sys":20949},{"type":12,"linkType":13,"id":14},{"sys":20951},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":20953},{"url":408,"details":20954,"fileName":414,"contentType":415},{"size":410,"image":20955},{"width":412,"height":413},{"sys":20957,"fields":20960},{"id":20958,"createdAt":20959},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":20961,"slug":20962,"articleIntro":-1,"category":20963},"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",[20964],{"metadata":20965,"sys":20968,"fields":20975},{"tags":20966,"concepts":20967},[],[],{"space":20969,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":20971,"publishedVersion":364,"revision":64,"contentType":20973,"locale":29},{"sys":20970},{"type":12,"linkType":13,"id":14},{"sys":20972},{"id":21,"type":12,"linkType":22},{"sys":20974},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":20976,"metaTitle":374,"metaDescription":375,"mainTitle":20977,"subtitle":393,"heroImage":20992,"ctaButton":416,"ctaLink":417},[373],{"data":20978,"content":20979,"nodeType":76},{},[20980,20986],{"data":20981,"content":20982,"nodeType":386},{},[20983],{"data":20984,"marks":20985,"value":385,"nodeType":84},{},[],{"data":20987,"content":20988,"nodeType":89},{},[20989],{"data":20990,"marks":20991,"value":155,"nodeType":84},{},[],{"metadata":20993,"sys":20996,"fields":21001},{"tags":20994,"concepts":20995},[],[],{"space":20997,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":20999,"publishedVersion":64,"revision":46,"locale":29},{"sys":20998},{"type":12,"linkType":13,"id":14},{"sys":21000},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21002},{"url":408,"details":21003,"fileName":414,"contentType":415},{"size":410,"image":21004},{"width":412,"height":413},{"sys":21006,"fields":21009},{"id":21007,"createdAt":21008},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":21010,"slug":21011,"articleIntro":-1,"category":21012},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[21013],{"metadata":21014,"sys":21017,"fields":21024},{"tags":21015,"concepts":21016},[],[],{"space":21018,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21020,"publishedVersion":364,"revision":64,"contentType":21022,"locale":29},{"sys":21019},{"type":12,"linkType":13,"id":14},{"sys":21021},{"id":21,"type":12,"linkType":22},{"sys":21023},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21025,"metaTitle":374,"metaDescription":375,"mainTitle":21026,"subtitle":393,"heroImage":21041,"ctaButton":416,"ctaLink":417},[373],{"data":21027,"content":21028,"nodeType":76},{},[21029,21035],{"data":21030,"content":21031,"nodeType":386},{},[21032],{"data":21033,"marks":21034,"value":385,"nodeType":84},{},[],{"data":21036,"content":21037,"nodeType":89},{},[21038],{"data":21039,"marks":21040,"value":155,"nodeType":84},{},[],{"metadata":21042,"sys":21045,"fields":21050},{"tags":21043,"concepts":21044},[],[],{"space":21046,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21048,"publishedVersion":64,"revision":46,"locale":29},{"sys":21047},{"type":12,"linkType":13,"id":14},{"sys":21049},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21051},{"url":408,"details":21052,"fileName":414,"contentType":415},{"size":410,"image":21053},{"width":412,"height":413},{"sys":21055,"fields":21058},{"id":21056,"createdAt":21057},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":21059,"slug":21060,"articleIntro":21059,"category":21061},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[21062],{"metadata":21063,"sys":21066,"fields":21073},{"tags":21064,"concepts":21065},[],[],{"space":21067,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21069,"publishedVersion":364,"revision":64,"contentType":21071,"locale":29},{"sys":21068},{"type":12,"linkType":13,"id":14},{"sys":21070},{"id":21,"type":12,"linkType":22},{"sys":21072},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21074,"metaTitle":374,"metaDescription":375,"mainTitle":21075,"subtitle":393,"heroImage":21090,"ctaButton":416,"ctaLink":417},[373],{"data":21076,"content":21077,"nodeType":76},{},[21078,21084],{"data":21079,"content":21080,"nodeType":386},{},[21081],{"data":21082,"marks":21083,"value":385,"nodeType":84},{},[],{"data":21085,"content":21086,"nodeType":89},{},[21087],{"data":21088,"marks":21089,"value":155,"nodeType":84},{},[],{"metadata":21091,"sys":21094,"fields":21099},{"tags":21092,"concepts":21093},[],[],{"space":21095,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21097,"publishedVersion":64,"revision":46,"locale":29},{"sys":21096},{"type":12,"linkType":13,"id":14},{"sys":21098},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21100},{"url":408,"details":21101,"fileName":414,"contentType":415},{"size":410,"image":21102},{"width":412,"height":413},{"sys":21104,"fields":21107},{"id":21105,"createdAt":21106},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":21108,"slug":21109,"articleIntro":21108,"category":21110},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[21111],{"metadata":21112,"sys":21115,"fields":21122},{"tags":21113,"concepts":21114},[],[],{"space":21116,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21118,"publishedVersion":364,"revision":64,"contentType":21120,"locale":29},{"sys":21117},{"type":12,"linkType":13,"id":14},{"sys":21119},{"id":21,"type":12,"linkType":22},{"sys":21121},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21123,"metaTitle":374,"metaDescription":375,"mainTitle":21124,"subtitle":393,"heroImage":21139,"ctaButton":416,"ctaLink":417},[373],{"data":21125,"content":21126,"nodeType":76},{},[21127,21133],{"data":21128,"content":21129,"nodeType":386},{},[21130],{"data":21131,"marks":21132,"value":385,"nodeType":84},{},[],{"data":21134,"content":21135,"nodeType":89},{},[21136],{"data":21137,"marks":21138,"value":155,"nodeType":84},{},[],{"metadata":21140,"sys":21143,"fields":21148},{"tags":21141,"concepts":21142},[],[],{"space":21144,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21146,"publishedVersion":64,"revision":46,"locale":29},{"sys":21145},{"type":12,"linkType":13,"id":14},{"sys":21147},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21149},{"url":408,"details":21150,"fileName":414,"contentType":415},{"size":410,"image":21151},{"width":412,"height":413},{"sys":21153,"fields":21156},{"id":21154,"createdAt":21155},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":21157,"slug":21158,"articleIntro":21159,"category":21160},"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.",[21161],{"metadata":21162,"sys":21165,"fields":21172},{"tags":21163,"concepts":21164},[],[],{"space":21166,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21168,"publishedVersion":364,"revision":64,"contentType":21170,"locale":29},{"sys":21167},{"type":12,"linkType":13,"id":14},{"sys":21169},{"id":21,"type":12,"linkType":22},{"sys":21171},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21173,"metaTitle":374,"metaDescription":375,"mainTitle":21174,"subtitle":393,"heroImage":21189,"ctaButton":416,"ctaLink":417},[373],{"data":21175,"content":21176,"nodeType":76},{},[21177,21183],{"data":21178,"content":21179,"nodeType":386},{},[21180],{"data":21181,"marks":21182,"value":385,"nodeType":84},{},[],{"data":21184,"content":21185,"nodeType":89},{},[21186],{"data":21187,"marks":21188,"value":155,"nodeType":84},{},[],{"metadata":21190,"sys":21193,"fields":21198},{"tags":21191,"concepts":21192},[],[],{"space":21194,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21196,"publishedVersion":64,"revision":46,"locale":29},{"sys":21195},{"type":12,"linkType":13,"id":14},{"sys":21197},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21199},{"url":408,"details":21200,"fileName":414,"contentType":415},{"size":410,"image":21201},{"width":412,"height":413},{"sys":21203,"fields":21206},{"id":21204,"createdAt":21205},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":21207,"slug":21208,"articleIntro":21207,"category":21209},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[21210],{"metadata":21211,"sys":21214,"fields":21221},{"tags":21212,"concepts":21213},[],[],{"space":21215,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21217,"publishedVersion":364,"revision":64,"contentType":21219,"locale":29},{"sys":21216},{"type":12,"linkType":13,"id":14},{"sys":21218},{"id":21,"type":12,"linkType":22},{"sys":21220},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21222,"metaTitle":374,"metaDescription":375,"mainTitle":21223,"subtitle":393,"heroImage":21238,"ctaButton":416,"ctaLink":417},[373],{"data":21224,"content":21225,"nodeType":76},{},[21226,21232],{"data":21227,"content":21228,"nodeType":386},{},[21229],{"data":21230,"marks":21231,"value":385,"nodeType":84},{},[],{"data":21233,"content":21234,"nodeType":89},{},[21235],{"data":21236,"marks":21237,"value":155,"nodeType":84},{},[],{"metadata":21239,"sys":21242,"fields":21247},{"tags":21240,"concepts":21241},[],[],{"space":21243,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21245,"publishedVersion":64,"revision":46,"locale":29},{"sys":21244},{"type":12,"linkType":13,"id":14},{"sys":21246},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21248},{"url":408,"details":21249,"fileName":414,"contentType":415},{"size":410,"image":21250},{"width":412,"height":413},{"sys":21252,"fields":21255},{"id":21253,"createdAt":21254},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":21256,"slug":21257,"articleIntro":21256,"category":21258},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[21259],{"metadata":21260,"sys":21263,"fields":21270},{"tags":21261,"concepts":21262},[],[],{"space":21264,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21266,"publishedVersion":364,"revision":64,"contentType":21268,"locale":29},{"sys":21265},{"type":12,"linkType":13,"id":14},{"sys":21267},{"id":21,"type":12,"linkType":22},{"sys":21269},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21271,"metaTitle":374,"metaDescription":375,"mainTitle":21272,"subtitle":393,"heroImage":21287,"ctaButton":416,"ctaLink":417},[373],{"data":21273,"content":21274,"nodeType":76},{},[21275,21281],{"data":21276,"content":21277,"nodeType":386},{},[21278],{"data":21279,"marks":21280,"value":385,"nodeType":84},{},[],{"data":21282,"content":21283,"nodeType":89},{},[21284],{"data":21285,"marks":21286,"value":155,"nodeType":84},{},[],{"metadata":21288,"sys":21291,"fields":21296},{"tags":21289,"concepts":21290},[],[],{"space":21292,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21294,"publishedVersion":64,"revision":46,"locale":29},{"sys":21293},{"type":12,"linkType":13,"id":14},{"sys":21295},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21297},{"url":408,"details":21298,"fileName":414,"contentType":415},{"size":410,"image":21299},{"width":412,"height":413},{"sys":21301,"fields":21304},{"id":21302,"createdAt":21303},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":21305,"slug":21306,"articleIntro":-1,"category":21307},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[21308],{"metadata":21309,"sys":21312,"fields":21319},{"tags":21310,"concepts":21311},[],[],{"space":21313,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21315,"publishedVersion":364,"revision":64,"contentType":21317,"locale":29},{"sys":21314},{"type":12,"linkType":13,"id":14},{"sys":21316},{"id":21,"type":12,"linkType":22},{"sys":21318},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21320,"metaTitle":374,"metaDescription":375,"mainTitle":21321,"subtitle":393,"heroImage":21336,"ctaButton":416,"ctaLink":417},[373],{"data":21322,"content":21323,"nodeType":76},{},[21324,21330],{"data":21325,"content":21326,"nodeType":386},{},[21327],{"data":21328,"marks":21329,"value":385,"nodeType":84},{},[],{"data":21331,"content":21332,"nodeType":89},{},[21333],{"data":21334,"marks":21335,"value":155,"nodeType":84},{},[],{"metadata":21337,"sys":21340,"fields":21345},{"tags":21338,"concepts":21339},[],[],{"space":21341,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21343,"publishedVersion":64,"revision":46,"locale":29},{"sys":21342},{"type":12,"linkType":13,"id":14},{"sys":21344},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21346},{"url":408,"details":21347,"fileName":414,"contentType":415},{"size":410,"image":21348},{"width":412,"height":413},{"sys":21350,"fields":21353},{"id":21351,"createdAt":21352},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":21354,"slug":21355,"articleIntro":21354,"category":21356},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[21357],{"metadata":21358,"sys":21361,"fields":21368},{"tags":21359,"concepts":21360},[],[],{"space":21362,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21364,"publishedVersion":364,"revision":64,"contentType":21366,"locale":29},{"sys":21363},{"type":12,"linkType":13,"id":14},{"sys":21365},{"id":21,"type":12,"linkType":22},{"sys":21367},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21369,"metaTitle":374,"metaDescription":375,"mainTitle":21370,"subtitle":393,"heroImage":21385,"ctaButton":416,"ctaLink":417},[373],{"data":21371,"content":21372,"nodeType":76},{},[21373,21379],{"data":21374,"content":21375,"nodeType":386},{},[21376],{"data":21377,"marks":21378,"value":385,"nodeType":84},{},[],{"data":21380,"content":21381,"nodeType":89},{},[21382],{"data":21383,"marks":21384,"value":155,"nodeType":84},{},[],{"metadata":21386,"sys":21389,"fields":21394},{"tags":21387,"concepts":21388},[],[],{"space":21390,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21392,"publishedVersion":64,"revision":46,"locale":29},{"sys":21391},{"type":12,"linkType":13,"id":14},{"sys":21393},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21395},{"url":408,"details":21396,"fileName":414,"contentType":415},{"size":410,"image":21397},{"width":412,"height":413},{"sys":21399,"fields":21402},{"id":21400,"createdAt":21401},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":21403,"slug":21404,"articleIntro":-1,"category":21405},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[21406],{"metadata":21407,"sys":21410,"fields":21417},{"tags":21408,"concepts":21409},[],[],{"space":21411,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21413,"publishedVersion":364,"revision":64,"contentType":21415,"locale":29},{"sys":21412},{"type":12,"linkType":13,"id":14},{"sys":21414},{"id":21,"type":12,"linkType":22},{"sys":21416},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21418,"metaTitle":374,"metaDescription":375,"mainTitle":21419,"subtitle":393,"heroImage":21434,"ctaButton":416,"ctaLink":417},[373],{"data":21420,"content":21421,"nodeType":76},{},[21422,21428],{"data":21423,"content":21424,"nodeType":386},{},[21425],{"data":21426,"marks":21427,"value":385,"nodeType":84},{},[],{"data":21429,"content":21430,"nodeType":89},{},[21431],{"data":21432,"marks":21433,"value":155,"nodeType":84},{},[],{"metadata":21435,"sys":21438,"fields":21443},{"tags":21436,"concepts":21437},[],[],{"space":21439,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21441,"publishedVersion":64,"revision":46,"locale":29},{"sys":21440},{"type":12,"linkType":13,"id":14},{"sys":21442},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21444},{"url":408,"details":21445,"fileName":414,"contentType":415},{"size":410,"image":21446},{"width":412,"height":413},{"sys":21448,"fields":21451},{"id":21449,"createdAt":21450},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":21452,"slug":21453,"articleIntro":21452,"category":21454},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[21455],{"metadata":21456,"sys":21459,"fields":21466},{"tags":21457,"concepts":21458},[],[],{"space":21460,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21462,"publishedVersion":364,"revision":64,"contentType":21464,"locale":29},{"sys":21461},{"type":12,"linkType":13,"id":14},{"sys":21463},{"id":21,"type":12,"linkType":22},{"sys":21465},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21467,"metaTitle":374,"metaDescription":375,"mainTitle":21468,"subtitle":393,"heroImage":21483,"ctaButton":416,"ctaLink":417},[373],{"data":21469,"content":21470,"nodeType":76},{},[21471,21477],{"data":21472,"content":21473,"nodeType":386},{},[21474],{"data":21475,"marks":21476,"value":385,"nodeType":84},{},[],{"data":21478,"content":21479,"nodeType":89},{},[21480],{"data":21481,"marks":21482,"value":155,"nodeType":84},{},[],{"metadata":21484,"sys":21487,"fields":21492},{"tags":21485,"concepts":21486},[],[],{"space":21488,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21490,"publishedVersion":64,"revision":46,"locale":29},{"sys":21489},{"type":12,"linkType":13,"id":14},{"sys":21491},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21493},{"url":408,"details":21494,"fileName":414,"contentType":415},{"size":410,"image":21495},{"width":412,"height":413},{"sys":21497,"fields":21500},{"id":21498,"createdAt":21499},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":21501,"slug":21502,"articleIntro":21501,"category":21503},"Compte 614 - Charges locatives","compte-614-charges-locatives",[21504],{"metadata":21505,"sys":21508,"fields":21515},{"tags":21506,"concepts":21507},[],[],{"space":21509,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21511,"publishedVersion":364,"revision":64,"contentType":21513,"locale":29},{"sys":21510},{"type":12,"linkType":13,"id":14},{"sys":21512},{"id":21,"type":12,"linkType":22},{"sys":21514},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21516,"metaTitle":374,"metaDescription":375,"mainTitle":21517,"subtitle":393,"heroImage":21532,"ctaButton":416,"ctaLink":417},[373],{"data":21518,"content":21519,"nodeType":76},{},[21520,21526],{"data":21521,"content":21522,"nodeType":386},{},[21523],{"data":21524,"marks":21525,"value":385,"nodeType":84},{},[],{"data":21527,"content":21528,"nodeType":89},{},[21529],{"data":21530,"marks":21531,"value":155,"nodeType":84},{},[],{"metadata":21533,"sys":21536,"fields":21541},{"tags":21534,"concepts":21535},[],[],{"space":21537,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21539,"publishedVersion":64,"revision":46,"locale":29},{"sys":21538},{"type":12,"linkType":13,"id":14},{"sys":21540},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21542},{"url":408,"details":21543,"fileName":414,"contentType":415},{"size":410,"image":21544},{"width":412,"height":413},{"sys":21546,"fields":21549},{"id":21547,"createdAt":21548},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":21550,"slug":21551,"articleIntro":21550,"category":21552},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[21553],{"metadata":21554,"sys":21557,"fields":21564},{"tags":21555,"concepts":21556},[],[],{"space":21558,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21560,"publishedVersion":364,"revision":64,"contentType":21562,"locale":29},{"sys":21559},{"type":12,"linkType":13,"id":14},{"sys":21561},{"id":21,"type":12,"linkType":22},{"sys":21563},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21565,"metaTitle":374,"metaDescription":375,"mainTitle":21566,"subtitle":393,"heroImage":21581,"ctaButton":416,"ctaLink":417},[373],{"data":21567,"content":21568,"nodeType":76},{},[21569,21575],{"data":21570,"content":21571,"nodeType":386},{},[21572],{"data":21573,"marks":21574,"value":385,"nodeType":84},{},[],{"data":21576,"content":21577,"nodeType":89},{},[21578],{"data":21579,"marks":21580,"value":155,"nodeType":84},{},[],{"metadata":21582,"sys":21585,"fields":21590},{"tags":21583,"concepts":21584},[],[],{"space":21586,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21588,"publishedVersion":64,"revision":46,"locale":29},{"sys":21587},{"type":12,"linkType":13,"id":14},{"sys":21589},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21591},{"url":408,"details":21592,"fileName":414,"contentType":415},{"size":410,"image":21593},{"width":412,"height":413},{"sys":21595,"fields":21598},{"id":21596,"createdAt":21597},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":21599,"slug":21600,"articleIntro":21599,"category":21601},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[21602],{"metadata":21603,"sys":21606,"fields":21613},{"tags":21604,"concepts":21605},[],[],{"space":21607,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21609,"publishedVersion":364,"revision":64,"contentType":21611,"locale":29},{"sys":21608},{"type":12,"linkType":13,"id":14},{"sys":21610},{"id":21,"type":12,"linkType":22},{"sys":21612},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21614,"metaTitle":374,"metaDescription":375,"mainTitle":21615,"subtitle":393,"heroImage":21630,"ctaButton":416,"ctaLink":417},[373],{"data":21616,"content":21617,"nodeType":76},{},[21618,21624],{"data":21619,"content":21620,"nodeType":386},{},[21621],{"data":21622,"marks":21623,"value":385,"nodeType":84},{},[],{"data":21625,"content":21626,"nodeType":89},{},[21627],{"data":21628,"marks":21629,"value":155,"nodeType":84},{},[],{"metadata":21631,"sys":21634,"fields":21639},{"tags":21632,"concepts":21633},[],[],{"space":21635,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21637,"publishedVersion":64,"revision":46,"locale":29},{"sys":21636},{"type":12,"linkType":13,"id":14},{"sys":21638},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21640},{"url":408,"details":21641,"fileName":414,"contentType":415},{"size":410,"image":21642},{"width":412,"height":413},{"sys":21644,"fields":21647},{"id":21645,"createdAt":21646},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":21648,"slug":21649,"articleIntro":21648,"category":21650},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[21651],{"metadata":21652,"sys":21655,"fields":21662},{"tags":21653,"concepts":21654},[],[],{"space":21656,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21658,"publishedVersion":364,"revision":64,"contentType":21660,"locale":29},{"sys":21657},{"type":12,"linkType":13,"id":14},{"sys":21659},{"id":21,"type":12,"linkType":22},{"sys":21661},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21663,"metaTitle":374,"metaDescription":375,"mainTitle":21664,"subtitle":393,"heroImage":21679,"ctaButton":416,"ctaLink":417},[373],{"data":21665,"content":21666,"nodeType":76},{},[21667,21673],{"data":21668,"content":21669,"nodeType":386},{},[21670],{"data":21671,"marks":21672,"value":385,"nodeType":84},{},[],{"data":21674,"content":21675,"nodeType":89},{},[21676],{"data":21677,"marks":21678,"value":155,"nodeType":84},{},[],{"metadata":21680,"sys":21683,"fields":21688},{"tags":21681,"concepts":21682},[],[],{"space":21684,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21686,"publishedVersion":64,"revision":46,"locale":29},{"sys":21685},{"type":12,"linkType":13,"id":14},{"sys":21687},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21689},{"url":408,"details":21690,"fileName":414,"contentType":415},{"size":410,"image":21691},{"width":412,"height":413},{"sys":21693,"fields":21696},{"id":21694,"createdAt":21695},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":21697,"slug":21698,"articleIntro":21697,"category":21699},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[21700],{"metadata":21701,"sys":21704,"fields":21711},{"tags":21702,"concepts":21703},[],[],{"space":21705,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21707,"publishedVersion":364,"revision":64,"contentType":21709,"locale":29},{"sys":21706},{"type":12,"linkType":13,"id":14},{"sys":21708},{"id":21,"type":12,"linkType":22},{"sys":21710},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21712,"metaTitle":374,"metaDescription":375,"mainTitle":21713,"subtitle":393,"heroImage":21728,"ctaButton":416,"ctaLink":417},[373],{"data":21714,"content":21715,"nodeType":76},{},[21716,21722],{"data":21717,"content":21718,"nodeType":386},{},[21719],{"data":21720,"marks":21721,"value":385,"nodeType":84},{},[],{"data":21723,"content":21724,"nodeType":89},{},[21725],{"data":21726,"marks":21727,"value":155,"nodeType":84},{},[],{"metadata":21729,"sys":21732,"fields":21737},{"tags":21730,"concepts":21731},[],[],{"space":21733,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21735,"publishedVersion":64,"revision":46,"locale":29},{"sys":21734},{"type":12,"linkType":13,"id":14},{"sys":21736},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21738},{"url":408,"details":21739,"fileName":414,"contentType":415},{"size":410,"image":21740},{"width":412,"height":413},{"sys":21742,"fields":21745},{"id":21743,"createdAt":21744},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":21746,"slug":21747,"articleIntro":21746,"category":21748},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[21749],{"metadata":21750,"sys":21753,"fields":21760},{"tags":21751,"concepts":21752},[],[],{"space":21754,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21756,"publishedVersion":364,"revision":64,"contentType":21758,"locale":29},{"sys":21755},{"type":12,"linkType":13,"id":14},{"sys":21757},{"id":21,"type":12,"linkType":22},{"sys":21759},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21761,"metaTitle":374,"metaDescription":375,"mainTitle":21762,"subtitle":393,"heroImage":21777,"ctaButton":416,"ctaLink":417},[373],{"data":21763,"content":21764,"nodeType":76},{},[21765,21771],{"data":21766,"content":21767,"nodeType":386},{},[21768],{"data":21769,"marks":21770,"value":385,"nodeType":84},{},[],{"data":21772,"content":21773,"nodeType":89},{},[21774],{"data":21775,"marks":21776,"value":155,"nodeType":84},{},[],{"metadata":21778,"sys":21781,"fields":21786},{"tags":21779,"concepts":21780},[],[],{"space":21782,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21784,"publishedVersion":64,"revision":46,"locale":29},{"sys":21783},{"type":12,"linkType":13,"id":14},{"sys":21785},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21787},{"url":408,"details":21788,"fileName":414,"contentType":415},{"size":410,"image":21789},{"width":412,"height":413},{"sys":21791,"fields":21794},{"id":21792,"createdAt":21793},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":21795,"slug":21796,"articleIntro":-1,"category":21797},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[21798],{"metadata":21799,"sys":21802,"fields":21809},{"tags":21800,"concepts":21801},[],[],{"space":21803,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21805,"publishedVersion":364,"revision":64,"contentType":21807,"locale":29},{"sys":21804},{"type":12,"linkType":13,"id":14},{"sys":21806},{"id":21,"type":12,"linkType":22},{"sys":21808},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21810,"metaTitle":374,"metaDescription":375,"mainTitle":21811,"subtitle":393,"heroImage":21826,"ctaButton":416,"ctaLink":417},[373],{"data":21812,"content":21813,"nodeType":76},{},[21814,21820],{"data":21815,"content":21816,"nodeType":386},{},[21817],{"data":21818,"marks":21819,"value":385,"nodeType":84},{},[],{"data":21821,"content":21822,"nodeType":89},{},[21823],{"data":21824,"marks":21825,"value":155,"nodeType":84},{},[],{"metadata":21827,"sys":21830,"fields":21835},{"tags":21828,"concepts":21829},[],[],{"space":21831,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21833,"publishedVersion":64,"revision":46,"locale":29},{"sys":21832},{"type":12,"linkType":13,"id":14},{"sys":21834},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21836},{"url":408,"details":21837,"fileName":414,"contentType":415},{"size":410,"image":21838},{"width":412,"height":413},{"sys":21840,"fields":21843},{"id":21841,"createdAt":21842},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":21844,"slug":21845,"articleIntro":21844,"category":21846},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[21847],{"metadata":21848,"sys":21851,"fields":21858},{"tags":21849,"concepts":21850},[],[],{"space":21852,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21854,"publishedVersion":364,"revision":64,"contentType":21856,"locale":29},{"sys":21853},{"type":12,"linkType":13,"id":14},{"sys":21855},{"id":21,"type":12,"linkType":22},{"sys":21857},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21859,"metaTitle":374,"metaDescription":375,"mainTitle":21860,"subtitle":393,"heroImage":21875,"ctaButton":416,"ctaLink":417},[373],{"data":21861,"content":21862,"nodeType":76},{},[21863,21869],{"data":21864,"content":21865,"nodeType":386},{},[21866],{"data":21867,"marks":21868,"value":385,"nodeType":84},{},[],{"data":21870,"content":21871,"nodeType":89},{},[21872],{"data":21873,"marks":21874,"value":155,"nodeType":84},{},[],{"metadata":21876,"sys":21879,"fields":21884},{"tags":21877,"concepts":21878},[],[],{"space":21880,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21882,"publishedVersion":64,"revision":46,"locale":29},{"sys":21881},{"type":12,"linkType":13,"id":14},{"sys":21883},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21885},{"url":408,"details":21886,"fileName":414,"contentType":415},{"size":410,"image":21887},{"width":412,"height":413},{"sys":21889,"fields":21892},{"id":21890,"createdAt":21891},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":21893,"slug":21894,"articleIntro":21893,"category":21895},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[21896],{"metadata":21897,"sys":21900,"fields":21907},{"tags":21898,"concepts":21899},[],[],{"space":21901,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21903,"publishedVersion":364,"revision":64,"contentType":21905,"locale":29},{"sys":21902},{"type":12,"linkType":13,"id":14},{"sys":21904},{"id":21,"type":12,"linkType":22},{"sys":21906},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21908,"metaTitle":374,"metaDescription":375,"mainTitle":21909,"subtitle":393,"heroImage":21924,"ctaButton":416,"ctaLink":417},[373],{"data":21910,"content":21911,"nodeType":76},{},[21912,21918],{"data":21913,"content":21914,"nodeType":386},{},[21915],{"data":21916,"marks":21917,"value":385,"nodeType":84},{},[],{"data":21919,"content":21920,"nodeType":89},{},[21921],{"data":21922,"marks":21923,"value":155,"nodeType":84},{},[],{"metadata":21925,"sys":21928,"fields":21933},{"tags":21926,"concepts":21927},[],[],{"space":21929,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21931,"publishedVersion":64,"revision":46,"locale":29},{"sys":21930},{"type":12,"linkType":13,"id":14},{"sys":21932},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21934},{"url":408,"details":21935,"fileName":414,"contentType":415},{"size":410,"image":21936},{"width":412,"height":413},{"sys":21938,"fields":21941},{"id":21939,"createdAt":21940},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":21942,"slug":21943,"articleIntro":21942,"category":21944},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[21945],{"metadata":21946,"sys":21949,"fields":21956},{"tags":21947,"concepts":21948},[],[],{"space":21950,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":21952,"publishedVersion":364,"revision":64,"contentType":21954,"locale":29},{"sys":21951},{"type":12,"linkType":13,"id":14},{"sys":21953},{"id":21,"type":12,"linkType":22},{"sys":21955},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":21957,"metaTitle":374,"metaDescription":375,"mainTitle":21958,"subtitle":393,"heroImage":21973,"ctaButton":416,"ctaLink":417},[373],{"data":21959,"content":21960,"nodeType":76},{},[21961,21967],{"data":21962,"content":21963,"nodeType":386},{},[21964],{"data":21965,"marks":21966,"value":385,"nodeType":84},{},[],{"data":21968,"content":21969,"nodeType":89},{},[21970],{"data":21971,"marks":21972,"value":155,"nodeType":84},{},[],{"metadata":21974,"sys":21977,"fields":21982},{"tags":21975,"concepts":21976},[],[],{"space":21978,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":21980,"publishedVersion":64,"revision":46,"locale":29},{"sys":21979},{"type":12,"linkType":13,"id":14},{"sys":21981},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":21983},{"url":408,"details":21984,"fileName":414,"contentType":415},{"size":410,"image":21985},{"width":412,"height":413},{"sys":21987,"fields":21990},{"id":21988,"createdAt":21989},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":21991,"slug":21992,"articleIntro":-1,"category":21993},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[21994],{"metadata":21995,"sys":21998,"fields":22005},{"tags":21996,"concepts":21997},[],[],{"space":21999,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22001,"publishedVersion":364,"revision":64,"contentType":22003,"locale":29},{"sys":22000},{"type":12,"linkType":13,"id":14},{"sys":22002},{"id":21,"type":12,"linkType":22},{"sys":22004},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22006,"metaTitle":374,"metaDescription":375,"mainTitle":22007,"subtitle":393,"heroImage":22022,"ctaButton":416,"ctaLink":417},[373],{"data":22008,"content":22009,"nodeType":76},{},[22010,22016],{"data":22011,"content":22012,"nodeType":386},{},[22013],{"data":22014,"marks":22015,"value":385,"nodeType":84},{},[],{"data":22017,"content":22018,"nodeType":89},{},[22019],{"data":22020,"marks":22021,"value":155,"nodeType":84},{},[],{"metadata":22023,"sys":22026,"fields":22031},{"tags":22024,"concepts":22025},[],[],{"space":22027,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22029,"publishedVersion":64,"revision":46,"locale":29},{"sys":22028},{"type":12,"linkType":13,"id":14},{"sys":22030},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22032},{"url":408,"details":22033,"fileName":414,"contentType":415},{"size":410,"image":22034},{"width":412,"height":413},{"sys":22036,"fields":22039},{"id":22037,"createdAt":22038},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":22040,"slug":22041,"articleIntro":22042,"category":22043},"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.",[22044],{"metadata":22045,"sys":22048,"fields":22055},{"tags":22046,"concepts":22047},[],[],{"space":22049,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22051,"publishedVersion":364,"revision":64,"contentType":22053,"locale":29},{"sys":22050},{"type":12,"linkType":13,"id":14},{"sys":22052},{"id":21,"type":12,"linkType":22},{"sys":22054},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22056,"metaTitle":374,"metaDescription":375,"mainTitle":22057,"subtitle":393,"heroImage":22072,"ctaButton":416,"ctaLink":417},[373],{"data":22058,"content":22059,"nodeType":76},{},[22060,22066],{"data":22061,"content":22062,"nodeType":386},{},[22063],{"data":22064,"marks":22065,"value":385,"nodeType":84},{},[],{"data":22067,"content":22068,"nodeType":89},{},[22069],{"data":22070,"marks":22071,"value":155,"nodeType":84},{},[],{"metadata":22073,"sys":22076,"fields":22081},{"tags":22074,"concepts":22075},[],[],{"space":22077,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22079,"publishedVersion":64,"revision":46,"locale":29},{"sys":22078},{"type":12,"linkType":13,"id":14},{"sys":22080},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22082},{"url":408,"details":22083,"fileName":414,"contentType":415},{"size":410,"image":22084},{"width":412,"height":413},{"sys":22086,"fields":22089},{"id":22087,"createdAt":22088},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":22090,"slug":22091,"articleIntro":-1,"category":22092},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[22093],{"metadata":22094,"sys":22097,"fields":22104},{"tags":22095,"concepts":22096},[],[],{"space":22098,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22100,"publishedVersion":364,"revision":64,"contentType":22102,"locale":29},{"sys":22099},{"type":12,"linkType":13,"id":14},{"sys":22101},{"id":21,"type":12,"linkType":22},{"sys":22103},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22105,"metaTitle":374,"metaDescription":375,"mainTitle":22106,"subtitle":393,"heroImage":22121,"ctaButton":416,"ctaLink":417},[373],{"data":22107,"content":22108,"nodeType":76},{},[22109,22115],{"data":22110,"content":22111,"nodeType":386},{},[22112],{"data":22113,"marks":22114,"value":385,"nodeType":84},{},[],{"data":22116,"content":22117,"nodeType":89},{},[22118],{"data":22119,"marks":22120,"value":155,"nodeType":84},{},[],{"metadata":22122,"sys":22125,"fields":22130},{"tags":22123,"concepts":22124},[],[],{"space":22126,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22128,"publishedVersion":64,"revision":46,"locale":29},{"sys":22127},{"type":12,"linkType":13,"id":14},{"sys":22129},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22131},{"url":408,"details":22132,"fileName":414,"contentType":415},{"size":410,"image":22133},{"width":412,"height":413},{"sys":22135,"fields":22138},{"id":22136,"createdAt":22137},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":22139,"slug":22140,"articleIntro":22139,"category":22141},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[22142],{"metadata":22143,"sys":22146,"fields":22153},{"tags":22144,"concepts":22145},[],[],{"space":22147,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22149,"publishedVersion":364,"revision":64,"contentType":22151,"locale":29},{"sys":22148},{"type":12,"linkType":13,"id":14},{"sys":22150},{"id":21,"type":12,"linkType":22},{"sys":22152},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22154,"metaTitle":374,"metaDescription":375,"mainTitle":22155,"subtitle":393,"heroImage":22170,"ctaButton":416,"ctaLink":417},[373],{"data":22156,"content":22157,"nodeType":76},{},[22158,22164],{"data":22159,"content":22160,"nodeType":386},{},[22161],{"data":22162,"marks":22163,"value":385,"nodeType":84},{},[],{"data":22165,"content":22166,"nodeType":89},{},[22167],{"data":22168,"marks":22169,"value":155,"nodeType":84},{},[],{"metadata":22171,"sys":22174,"fields":22179},{"tags":22172,"concepts":22173},[],[],{"space":22175,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22177,"publishedVersion":64,"revision":46,"locale":29},{"sys":22176},{"type":12,"linkType":13,"id":14},{"sys":22178},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22180},{"url":408,"details":22181,"fileName":414,"contentType":415},{"size":410,"image":22182},{"width":412,"height":413},{"sys":22184,"fields":22187},{"id":22185,"createdAt":22186},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":22188,"slug":22189,"articleIntro":22188,"category":22190},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[22191],{"metadata":22192,"sys":22195,"fields":22202},{"tags":22193,"concepts":22194},[],[],{"space":22196,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22198,"publishedVersion":364,"revision":64,"contentType":22200,"locale":29},{"sys":22197},{"type":12,"linkType":13,"id":14},{"sys":22199},{"id":21,"type":12,"linkType":22},{"sys":22201},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22203,"metaTitle":374,"metaDescription":375,"mainTitle":22204,"subtitle":393,"heroImage":22219,"ctaButton":416,"ctaLink":417},[373],{"data":22205,"content":22206,"nodeType":76},{},[22207,22213],{"data":22208,"content":22209,"nodeType":386},{},[22210],{"data":22211,"marks":22212,"value":385,"nodeType":84},{},[],{"data":22214,"content":22215,"nodeType":89},{},[22216],{"data":22217,"marks":22218,"value":155,"nodeType":84},{},[],{"metadata":22220,"sys":22223,"fields":22228},{"tags":22221,"concepts":22222},[],[],{"space":22224,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22226,"publishedVersion":64,"revision":46,"locale":29},{"sys":22225},{"type":12,"linkType":13,"id":14},{"sys":22227},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22229},{"url":408,"details":22230,"fileName":414,"contentType":415},{"size":410,"image":22231},{"width":412,"height":413},{"sys":22233,"fields":22236},{"id":22234,"createdAt":22235},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":22237,"slug":22238,"articleIntro":22237,"category":22239},"475 - Comptes d'attente","compte-475-comptes-d-attente",[22240],{"metadata":22241,"sys":22244,"fields":22251},{"tags":22242,"concepts":22243},[],[],{"space":22245,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22247,"publishedVersion":364,"revision":64,"contentType":22249,"locale":29},{"sys":22246},{"type":12,"linkType":13,"id":14},{"sys":22248},{"id":21,"type":12,"linkType":22},{"sys":22250},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22252,"metaTitle":374,"metaDescription":375,"mainTitle":22253,"subtitle":393,"heroImage":22268,"ctaButton":416,"ctaLink":417},[373],{"data":22254,"content":22255,"nodeType":76},{},[22256,22262],{"data":22257,"content":22258,"nodeType":386},{},[22259],{"data":22260,"marks":22261,"value":385,"nodeType":84},{},[],{"data":22263,"content":22264,"nodeType":89},{},[22265],{"data":22266,"marks":22267,"value":155,"nodeType":84},{},[],{"metadata":22269,"sys":22272,"fields":22277},{"tags":22270,"concepts":22271},[],[],{"space":22273,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22275,"publishedVersion":64,"revision":46,"locale":29},{"sys":22274},{"type":12,"linkType":13,"id":14},{"sys":22276},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22278},{"url":408,"details":22279,"fileName":414,"contentType":415},{"size":410,"image":22280},{"width":412,"height":413},{"sys":22282,"fields":22285},{"id":22283,"createdAt":22284},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":22286,"slug":22287,"articleIntro":22286,"category":22288},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[22289],{"metadata":22290,"sys":22293,"fields":22300},{"tags":22291,"concepts":22292},[],[],{"space":22294,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22296,"publishedVersion":364,"revision":64,"contentType":22298,"locale":29},{"sys":22295},{"type":12,"linkType":13,"id":14},{"sys":22297},{"id":21,"type":12,"linkType":22},{"sys":22299},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22301,"metaTitle":374,"metaDescription":375,"mainTitle":22302,"subtitle":393,"heroImage":22317,"ctaButton":416,"ctaLink":417},[373],{"data":22303,"content":22304,"nodeType":76},{},[22305,22311],{"data":22306,"content":22307,"nodeType":386},{},[22308],{"data":22309,"marks":22310,"value":385,"nodeType":84},{},[],{"data":22312,"content":22313,"nodeType":89},{},[22314],{"data":22315,"marks":22316,"value":155,"nodeType":84},{},[],{"metadata":22318,"sys":22321,"fields":22326},{"tags":22319,"concepts":22320},[],[],{"space":22322,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22324,"publishedVersion":64,"revision":46,"locale":29},{"sys":22323},{"type":12,"linkType":13,"id":14},{"sys":22325},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22327},{"url":408,"details":22328,"fileName":414,"contentType":415},{"size":410,"image":22329},{"width":412,"height":413},{"sys":22331,"fields":22334},{"id":22332,"createdAt":22333},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":22335,"slug":22336,"articleIntro":22335,"category":22337},"Compte 6156 - Maintenance","compte-6156-maintenance",[22338],{"metadata":22339,"sys":22342,"fields":22349},{"tags":22340,"concepts":22341},[],[],{"space":22343,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22345,"publishedVersion":364,"revision":64,"contentType":22347,"locale":29},{"sys":22344},{"type":12,"linkType":13,"id":14},{"sys":22346},{"id":21,"type":12,"linkType":22},{"sys":22348},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22350,"metaTitle":374,"metaDescription":375,"mainTitle":22351,"subtitle":393,"heroImage":22366,"ctaButton":416,"ctaLink":417},[373],{"data":22352,"content":22353,"nodeType":76},{},[22354,22360],{"data":22355,"content":22356,"nodeType":386},{},[22357],{"data":22358,"marks":22359,"value":385,"nodeType":84},{},[],{"data":22361,"content":22362,"nodeType":89},{},[22363],{"data":22364,"marks":22365,"value":155,"nodeType":84},{},[],{"metadata":22367,"sys":22370,"fields":22375},{"tags":22368,"concepts":22369},[],[],{"space":22371,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22373,"publishedVersion":64,"revision":46,"locale":29},{"sys":22372},{"type":12,"linkType":13,"id":14},{"sys":22374},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22376},{"url":408,"details":22377,"fileName":414,"contentType":415},{"size":410,"image":22378},{"width":412,"height":413},{"sys":22380,"fields":22383},{"id":22381,"createdAt":22382},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":22384,"slug":22385,"articleIntro":22384,"category":22386},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[22387],{"metadata":22388,"sys":22391,"fields":22398},{"tags":22389,"concepts":22390},[],[],{"space":22392,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22394,"publishedVersion":364,"revision":64,"contentType":22396,"locale":29},{"sys":22393},{"type":12,"linkType":13,"id":14},{"sys":22395},{"id":21,"type":12,"linkType":22},{"sys":22397},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22399,"metaTitle":374,"metaDescription":375,"mainTitle":22400,"subtitle":393,"heroImage":22415,"ctaButton":416,"ctaLink":417},[373],{"data":22401,"content":22402,"nodeType":76},{},[22403,22409],{"data":22404,"content":22405,"nodeType":386},{},[22406],{"data":22407,"marks":22408,"value":385,"nodeType":84},{},[],{"data":22410,"content":22411,"nodeType":89},{},[22412],{"data":22413,"marks":22414,"value":155,"nodeType":84},{},[],{"metadata":22416,"sys":22419,"fields":22424},{"tags":22417,"concepts":22418},[],[],{"space":22420,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22422,"publishedVersion":64,"revision":46,"locale":29},{"sys":22421},{"type":12,"linkType":13,"id":14},{"sys":22423},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22425},{"url":408,"details":22426,"fileName":414,"contentType":415},{"size":410,"image":22427},{"width":412,"height":413},{"sys":22429,"fields":22432},{"id":22430,"createdAt":22431},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":22433,"slug":22434,"articleIntro":22433,"category":22435},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[22436],{"metadata":22437,"sys":22440,"fields":22447},{"tags":22438,"concepts":22439},[],[],{"space":22441,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22443,"publishedVersion":364,"revision":64,"contentType":22445,"locale":29},{"sys":22442},{"type":12,"linkType":13,"id":14},{"sys":22444},{"id":21,"type":12,"linkType":22},{"sys":22446},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22448,"metaTitle":374,"metaDescription":375,"mainTitle":22449,"subtitle":393,"heroImage":22464,"ctaButton":416,"ctaLink":417},[373],{"data":22450,"content":22451,"nodeType":76},{},[22452,22458],{"data":22453,"content":22454,"nodeType":386},{},[22455],{"data":22456,"marks":22457,"value":385,"nodeType":84},{},[],{"data":22459,"content":22460,"nodeType":89},{},[22461],{"data":22462,"marks":22463,"value":155,"nodeType":84},{},[],{"metadata":22465,"sys":22468,"fields":22473},{"tags":22466,"concepts":22467},[],[],{"space":22469,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22471,"publishedVersion":64,"revision":46,"locale":29},{"sys":22470},{"type":12,"linkType":13,"id":14},{"sys":22472},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22474},{"url":408,"details":22475,"fileName":414,"contentType":415},{"size":410,"image":22476},{"width":412,"height":413},{"sys":22478,"fields":22481},{"id":22479,"createdAt":22480},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":22482,"slug":22483,"articleIntro":22482,"category":22484},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[22485],{"metadata":22486,"sys":22489,"fields":22496},{"tags":22487,"concepts":22488},[],[],{"space":22490,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22492,"publishedVersion":364,"revision":64,"contentType":22494,"locale":29},{"sys":22491},{"type":12,"linkType":13,"id":14},{"sys":22493},{"id":21,"type":12,"linkType":22},{"sys":22495},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22497,"metaTitle":374,"metaDescription":375,"mainTitle":22498,"subtitle":393,"heroImage":22513,"ctaButton":416,"ctaLink":417},[373],{"data":22499,"content":22500,"nodeType":76},{},[22501,22507],{"data":22502,"content":22503,"nodeType":386},{},[22504],{"data":22505,"marks":22506,"value":385,"nodeType":84},{},[],{"data":22508,"content":22509,"nodeType":89},{},[22510],{"data":22511,"marks":22512,"value":155,"nodeType":84},{},[],{"metadata":22514,"sys":22517,"fields":22522},{"tags":22515,"concepts":22516},[],[],{"space":22518,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22520,"publishedVersion":64,"revision":46,"locale":29},{"sys":22519},{"type":12,"linkType":13,"id":14},{"sys":22521},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22523},{"url":408,"details":22524,"fileName":414,"contentType":415},{"size":410,"image":22525},{"width":412,"height":413},{"sys":22527,"fields":22530},{"id":22528,"createdAt":22529},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":22531,"slug":22532,"articleIntro":22531,"category":22533},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[22534],{"metadata":22535,"sys":22538,"fields":22545},{"tags":22536,"concepts":22537},[],[],{"space":22539,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22541,"publishedVersion":364,"revision":64,"contentType":22543,"locale":29},{"sys":22540},{"type":12,"linkType":13,"id":14},{"sys":22542},{"id":21,"type":12,"linkType":22},{"sys":22544},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22546,"metaTitle":374,"metaDescription":375,"mainTitle":22547,"subtitle":393,"heroImage":22562,"ctaButton":416,"ctaLink":417},[373],{"data":22548,"content":22549,"nodeType":76},{},[22550,22556],{"data":22551,"content":22552,"nodeType":386},{},[22553],{"data":22554,"marks":22555,"value":385,"nodeType":84},{},[],{"data":22557,"content":22558,"nodeType":89},{},[22559],{"data":22560,"marks":22561,"value":155,"nodeType":84},{},[],{"metadata":22563,"sys":22566,"fields":22571},{"tags":22564,"concepts":22565},[],[],{"space":22567,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22569,"publishedVersion":64,"revision":46,"locale":29},{"sys":22568},{"type":12,"linkType":13,"id":14},{"sys":22570},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22572},{"url":408,"details":22573,"fileName":414,"contentType":415},{"size":410,"image":22574},{"width":412,"height":413},{"sys":22576,"fields":22579},{"id":22577,"createdAt":22578},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":22580,"slug":22581,"articleIntro":22580,"category":22582},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[22583],{"metadata":22584,"sys":22587,"fields":22594},{"tags":22585,"concepts":22586},[],[],{"space":22588,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22590,"publishedVersion":364,"revision":64,"contentType":22592,"locale":29},{"sys":22589},{"type":12,"linkType":13,"id":14},{"sys":22591},{"id":21,"type":12,"linkType":22},{"sys":22593},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22595,"metaTitle":374,"metaDescription":375,"mainTitle":22596,"subtitle":393,"heroImage":22611,"ctaButton":416,"ctaLink":417},[373],{"data":22597,"content":22598,"nodeType":76},{},[22599,22605],{"data":22600,"content":22601,"nodeType":386},{},[22602],{"data":22603,"marks":22604,"value":385,"nodeType":84},{},[],{"data":22606,"content":22607,"nodeType":89},{},[22608],{"data":22609,"marks":22610,"value":155,"nodeType":84},{},[],{"metadata":22612,"sys":22615,"fields":22620},{"tags":22613,"concepts":22614},[],[],{"space":22616,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22618,"publishedVersion":64,"revision":46,"locale":29},{"sys":22617},{"type":12,"linkType":13,"id":14},{"sys":22619},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22621},{"url":408,"details":22622,"fileName":414,"contentType":415},{"size":410,"image":22623},{"width":412,"height":413},{"sys":22625,"fields":22628},{"id":22626,"createdAt":22627},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":22629,"slug":22630,"articleIntro":22629,"category":22631},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[22632],{"metadata":22633,"sys":22636,"fields":22643},{"tags":22634,"concepts":22635},[],[],{"space":22637,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22639,"publishedVersion":364,"revision":64,"contentType":22641,"locale":29},{"sys":22638},{"type":12,"linkType":13,"id":14},{"sys":22640},{"id":21,"type":12,"linkType":22},{"sys":22642},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22644,"metaTitle":374,"metaDescription":375,"mainTitle":22645,"subtitle":393,"heroImage":22660,"ctaButton":416,"ctaLink":417},[373],{"data":22646,"content":22647,"nodeType":76},{},[22648,22654],{"data":22649,"content":22650,"nodeType":386},{},[22651],{"data":22652,"marks":22653,"value":385,"nodeType":84},{},[],{"data":22655,"content":22656,"nodeType":89},{},[22657],{"data":22658,"marks":22659,"value":155,"nodeType":84},{},[],{"metadata":22661,"sys":22664,"fields":22669},{"tags":22662,"concepts":22663},[],[],{"space":22665,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22667,"publishedVersion":64,"revision":46,"locale":29},{"sys":22666},{"type":12,"linkType":13,"id":14},{"sys":22668},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22670},{"url":408,"details":22671,"fileName":414,"contentType":415},{"size":410,"image":22672},{"width":412,"height":413},{"sys":22674,"fields":22677},{"id":22675,"createdAt":22676},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":22678,"slug":22679,"articleIntro":22678,"category":22680},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[22681],{"metadata":22682,"sys":22685,"fields":22692},{"tags":22683,"concepts":22684},[],[],{"space":22686,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22688,"publishedVersion":364,"revision":64,"contentType":22690,"locale":29},{"sys":22687},{"type":12,"linkType":13,"id":14},{"sys":22689},{"id":21,"type":12,"linkType":22},{"sys":22691},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22693,"metaTitle":374,"metaDescription":375,"mainTitle":22694,"subtitle":393,"heroImage":22709,"ctaButton":416,"ctaLink":417},[373],{"data":22695,"content":22696,"nodeType":76},{},[22697,22703],{"data":22698,"content":22699,"nodeType":386},{},[22700],{"data":22701,"marks":22702,"value":385,"nodeType":84},{},[],{"data":22704,"content":22705,"nodeType":89},{},[22706],{"data":22707,"marks":22708,"value":155,"nodeType":84},{},[],{"metadata":22710,"sys":22713,"fields":22718},{"tags":22711,"concepts":22712},[],[],{"space":22714,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22716,"publishedVersion":64,"revision":46,"locale":29},{"sys":22715},{"type":12,"linkType":13,"id":14},{"sys":22717},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22719},{"url":408,"details":22720,"fileName":414,"contentType":415},{"size":410,"image":22721},{"width":412,"height":413},{"sys":22723,"fields":22726},{"id":22724,"createdAt":22725},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":22727,"slug":22728,"articleIntro":-1,"category":22729},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[22730],{"metadata":22731,"sys":22734,"fields":22741},{"tags":22732,"concepts":22733},[],[],{"space":22735,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22737,"publishedVersion":364,"revision":64,"contentType":22739,"locale":29},{"sys":22736},{"type":12,"linkType":13,"id":14},{"sys":22738},{"id":21,"type":12,"linkType":22},{"sys":22740},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22742,"metaTitle":374,"metaDescription":375,"mainTitle":22743,"subtitle":393,"heroImage":22758,"ctaButton":416,"ctaLink":417},[373],{"data":22744,"content":22745,"nodeType":76},{},[22746,22752],{"data":22747,"content":22748,"nodeType":386},{},[22749],{"data":22750,"marks":22751,"value":385,"nodeType":84},{},[],{"data":22753,"content":22754,"nodeType":89},{},[22755],{"data":22756,"marks":22757,"value":155,"nodeType":84},{},[],{"metadata":22759,"sys":22762,"fields":22767},{"tags":22760,"concepts":22761},[],[],{"space":22763,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22765,"publishedVersion":64,"revision":46,"locale":29},{"sys":22764},{"type":12,"linkType":13,"id":14},{"sys":22766},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22768},{"url":408,"details":22769,"fileName":414,"contentType":415},{"size":410,"image":22770},{"width":412,"height":413},{"sys":22772,"fields":22775},{"id":22773,"createdAt":22774},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":22776,"slug":22777,"articleIntro":22776,"category":22778},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[22779],{"metadata":22780,"sys":22783,"fields":22790},{"tags":22781,"concepts":22782},[],[],{"space":22784,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22786,"publishedVersion":364,"revision":64,"contentType":22788,"locale":29},{"sys":22785},{"type":12,"linkType":13,"id":14},{"sys":22787},{"id":21,"type":12,"linkType":22},{"sys":22789},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22791,"metaTitle":374,"metaDescription":375,"mainTitle":22792,"subtitle":393,"heroImage":22807,"ctaButton":416,"ctaLink":417},[373],{"data":22793,"content":22794,"nodeType":76},{},[22795,22801],{"data":22796,"content":22797,"nodeType":386},{},[22798],{"data":22799,"marks":22800,"value":385,"nodeType":84},{},[],{"data":22802,"content":22803,"nodeType":89},{},[22804],{"data":22805,"marks":22806,"value":155,"nodeType":84},{},[],{"metadata":22808,"sys":22811,"fields":22816},{"tags":22809,"concepts":22810},[],[],{"space":22812,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22814,"publishedVersion":64,"revision":46,"locale":29},{"sys":22813},{"type":12,"linkType":13,"id":14},{"sys":22815},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22817},{"url":408,"details":22818,"fileName":414,"contentType":415},{"size":410,"image":22819},{"width":412,"height":413},{"sys":22821,"fields":22824},{"id":22822,"createdAt":22823},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":22825,"slug":22826,"articleIntro":22825,"category":22827},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[22828],{"metadata":22829,"sys":22832,"fields":22839},{"tags":22830,"concepts":22831},[],[],{"space":22833,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22835,"publishedVersion":364,"revision":64,"contentType":22837,"locale":29},{"sys":22834},{"type":12,"linkType":13,"id":14},{"sys":22836},{"id":21,"type":12,"linkType":22},{"sys":22838},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22840,"metaTitle":374,"metaDescription":375,"mainTitle":22841,"subtitle":393,"heroImage":22856,"ctaButton":416,"ctaLink":417},[373],{"data":22842,"content":22843,"nodeType":76},{},[22844,22850],{"data":22845,"content":22846,"nodeType":386},{},[22847],{"data":22848,"marks":22849,"value":385,"nodeType":84},{},[],{"data":22851,"content":22852,"nodeType":89},{},[22853],{"data":22854,"marks":22855,"value":155,"nodeType":84},{},[],{"metadata":22857,"sys":22860,"fields":22865},{"tags":22858,"concepts":22859},[],[],{"space":22861,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22863,"publishedVersion":64,"revision":46,"locale":29},{"sys":22862},{"type":12,"linkType":13,"id":14},{"sys":22864},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22866},{"url":408,"details":22867,"fileName":414,"contentType":415},{"size":410,"image":22868},{"width":412,"height":413},{"sys":22870,"fields":22873},{"id":22871,"createdAt":22872},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":22874,"slug":22875,"articleIntro":22874,"category":22876},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[22877],{"metadata":22878,"sys":22881,"fields":22888},{"tags":22879,"concepts":22880},[],[],{"space":22882,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22884,"publishedVersion":364,"revision":64,"contentType":22886,"locale":29},{"sys":22883},{"type":12,"linkType":13,"id":14},{"sys":22885},{"id":21,"type":12,"linkType":22},{"sys":22887},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22889,"metaTitle":374,"metaDescription":375,"mainTitle":22890,"subtitle":393,"heroImage":22905,"ctaButton":416,"ctaLink":417},[373],{"data":22891,"content":22892,"nodeType":76},{},[22893,22899],{"data":22894,"content":22895,"nodeType":386},{},[22896],{"data":22897,"marks":22898,"value":385,"nodeType":84},{},[],{"data":22900,"content":22901,"nodeType":89},{},[22902],{"data":22903,"marks":22904,"value":155,"nodeType":84},{},[],{"metadata":22906,"sys":22909,"fields":22914},{"tags":22907,"concepts":22908},[],[],{"space":22910,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22912,"publishedVersion":64,"revision":46,"locale":29},{"sys":22911},{"type":12,"linkType":13,"id":14},{"sys":22913},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22915},{"url":408,"details":22916,"fileName":414,"contentType":415},{"size":410,"image":22917},{"width":412,"height":413},{"sys":22919,"fields":22922},{"id":22920,"createdAt":22921},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":22923,"slug":22924,"articleIntro":-1,"category":22925},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[22926],{"metadata":22927,"sys":22930,"fields":22937},{"tags":22928,"concepts":22929},[],[],{"space":22931,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22933,"publishedVersion":364,"revision":64,"contentType":22935,"locale":29},{"sys":22932},{"type":12,"linkType":13,"id":14},{"sys":22934},{"id":21,"type":12,"linkType":22},{"sys":22936},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22938,"metaTitle":374,"metaDescription":375,"mainTitle":22939,"subtitle":393,"heroImage":22954,"ctaButton":416,"ctaLink":417},[373],{"data":22940,"content":22941,"nodeType":76},{},[22942,22948],{"data":22943,"content":22944,"nodeType":386},{},[22945],{"data":22946,"marks":22947,"value":385,"nodeType":84},{},[],{"data":22949,"content":22950,"nodeType":89},{},[22951],{"data":22952,"marks":22953,"value":155,"nodeType":84},{},[],{"metadata":22955,"sys":22958,"fields":22963},{"tags":22956,"concepts":22957},[],[],{"space":22959,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":22961,"publishedVersion":64,"revision":46,"locale":29},{"sys":22960},{"type":12,"linkType":13,"id":14},{"sys":22962},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":22964},{"url":408,"details":22965,"fileName":414,"contentType":415},{"size":410,"image":22966},{"width":412,"height":413},{"sys":22968,"fields":22971},{"id":22969,"createdAt":22970},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":22972,"slug":22973,"articleIntro":22972,"category":22974},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[22975],{"metadata":22976,"sys":22979,"fields":22986},{"tags":22977,"concepts":22978},[],[],{"space":22980,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":22982,"publishedVersion":364,"revision":64,"contentType":22984,"locale":29},{"sys":22981},{"type":12,"linkType":13,"id":14},{"sys":22983},{"id":21,"type":12,"linkType":22},{"sys":22985},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":22987,"metaTitle":374,"metaDescription":375,"mainTitle":22988,"subtitle":393,"heroImage":23003,"ctaButton":416,"ctaLink":417},[373],{"data":22989,"content":22990,"nodeType":76},{},[22991,22997],{"data":22992,"content":22993,"nodeType":386},{},[22994],{"data":22995,"marks":22996,"value":385,"nodeType":84},{},[],{"data":22998,"content":22999,"nodeType":89},{},[23000],{"data":23001,"marks":23002,"value":155,"nodeType":84},{},[],{"metadata":23004,"sys":23007,"fields":23012},{"tags":23005,"concepts":23006},[],[],{"space":23008,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23010,"publishedVersion":64,"revision":46,"locale":29},{"sys":23009},{"type":12,"linkType":13,"id":14},{"sys":23011},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23013},{"url":408,"details":23014,"fileName":414,"contentType":415},{"size":410,"image":23015},{"width":412,"height":413},{"sys":23017,"fields":23020},{"id":23018,"createdAt":23019},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":23021,"slug":23022,"articleIntro":23021,"category":23023},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[23024],{"metadata":23025,"sys":23028,"fields":23035},{"tags":23026,"concepts":23027},[],[],{"space":23029,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23031,"publishedVersion":364,"revision":64,"contentType":23033,"locale":29},{"sys":23030},{"type":12,"linkType":13,"id":14},{"sys":23032},{"id":21,"type":12,"linkType":22},{"sys":23034},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23036,"metaTitle":374,"metaDescription":375,"mainTitle":23037,"subtitle":393,"heroImage":23052,"ctaButton":416,"ctaLink":417},[373],{"data":23038,"content":23039,"nodeType":76},{},[23040,23046],{"data":23041,"content":23042,"nodeType":386},{},[23043],{"data":23044,"marks":23045,"value":385,"nodeType":84},{},[],{"data":23047,"content":23048,"nodeType":89},{},[23049],{"data":23050,"marks":23051,"value":155,"nodeType":84},{},[],{"metadata":23053,"sys":23056,"fields":23061},{"tags":23054,"concepts":23055},[],[],{"space":23057,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23059,"publishedVersion":64,"revision":46,"locale":29},{"sys":23058},{"type":12,"linkType":13,"id":14},{"sys":23060},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23062},{"url":408,"details":23063,"fileName":414,"contentType":415},{"size":410,"image":23064},{"width":412,"height":413},{"sys":23066,"fields":23069},{"id":23067,"createdAt":23068},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":23070,"slug":23071,"articleIntro":23070,"category":23072},"1688 - Intérêts courus","compte-1688-interets-courus",[23073],{"metadata":23074,"sys":23077,"fields":23084},{"tags":23075,"concepts":23076},[],[],{"space":23078,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23080,"publishedVersion":364,"revision":64,"contentType":23082,"locale":29},{"sys":23079},{"type":12,"linkType":13,"id":14},{"sys":23081},{"id":21,"type":12,"linkType":22},{"sys":23083},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23085,"metaTitle":374,"metaDescription":375,"mainTitle":23086,"subtitle":393,"heroImage":23101,"ctaButton":416,"ctaLink":417},[373],{"data":23087,"content":23088,"nodeType":76},{},[23089,23095],{"data":23090,"content":23091,"nodeType":386},{},[23092],{"data":23093,"marks":23094,"value":385,"nodeType":84},{},[],{"data":23096,"content":23097,"nodeType":89},{},[23098],{"data":23099,"marks":23100,"value":155,"nodeType":84},{},[],{"metadata":23102,"sys":23105,"fields":23110},{"tags":23103,"concepts":23104},[],[],{"space":23106,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23108,"publishedVersion":64,"revision":46,"locale":29},{"sys":23107},{"type":12,"linkType":13,"id":14},{"sys":23109},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23111},{"url":408,"details":23112,"fileName":414,"contentType":415},{"size":410,"image":23113},{"width":412,"height":413},{"sys":23115,"fields":23118},{"id":23116,"createdAt":23117},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":23119,"slug":23120,"articleIntro":-1,"category":23121},"Compte 411 - Clients","compte-411-clients",[23122],{"metadata":23123,"sys":23126,"fields":23133},{"tags":23124,"concepts":23125},[],[],{"space":23127,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23129,"publishedVersion":364,"revision":64,"contentType":23131,"locale":29},{"sys":23128},{"type":12,"linkType":13,"id":14},{"sys":23130},{"id":21,"type":12,"linkType":22},{"sys":23132},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23134,"metaTitle":374,"metaDescription":375,"mainTitle":23135,"subtitle":393,"heroImage":23150,"ctaButton":416,"ctaLink":417},[373],{"data":23136,"content":23137,"nodeType":76},{},[23138,23144],{"data":23139,"content":23140,"nodeType":386},{},[23141],{"data":23142,"marks":23143,"value":385,"nodeType":84},{},[],{"data":23145,"content":23146,"nodeType":89},{},[23147],{"data":23148,"marks":23149,"value":155,"nodeType":84},{},[],{"metadata":23151,"sys":23154,"fields":23159},{"tags":23152,"concepts":23153},[],[],{"space":23155,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23157,"publishedVersion":64,"revision":46,"locale":29},{"sys":23156},{"type":12,"linkType":13,"id":14},{"sys":23158},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23160},{"url":408,"details":23161,"fileName":414,"contentType":415},{"size":410,"image":23162},{"width":412,"height":413},{"sys":23164,"fields":23167},{"id":23165,"createdAt":23166},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":23168,"slug":23169,"articleIntro":23168,"category":23170},"Classe 15 - Provisions","classe-15-provisions",[23171],{"metadata":23172,"sys":23175,"fields":23182},{"tags":23173,"concepts":23174},[],[],{"space":23176,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23178,"publishedVersion":364,"revision":64,"contentType":23180,"locale":29},{"sys":23177},{"type":12,"linkType":13,"id":14},{"sys":23179},{"id":21,"type":12,"linkType":22},{"sys":23181},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23183,"metaTitle":374,"metaDescription":375,"mainTitle":23184,"subtitle":393,"heroImage":23199,"ctaButton":416,"ctaLink":417},[373],{"data":23185,"content":23186,"nodeType":76},{},[23187,23193],{"data":23188,"content":23189,"nodeType":386},{},[23190],{"data":23191,"marks":23192,"value":385,"nodeType":84},{},[],{"data":23194,"content":23195,"nodeType":89},{},[23196],{"data":23197,"marks":23198,"value":155,"nodeType":84},{},[],{"metadata":23200,"sys":23203,"fields":23208},{"tags":23201,"concepts":23202},[],[],{"space":23204,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23206,"publishedVersion":64,"revision":46,"locale":29},{"sys":23205},{"type":12,"linkType":13,"id":14},{"sys":23207},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23209},{"url":408,"details":23210,"fileName":414,"contentType":415},{"size":410,"image":23211},{"width":412,"height":413},{"sys":23213,"fields":23216},{"id":23214,"createdAt":23215},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":23217,"slug":23218,"articleIntro":23217,"category":23219},"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",[23220],{"metadata":23221,"sys":23224,"fields":23231},{"tags":23222,"concepts":23223},[],[],{"space":23225,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23227,"publishedVersion":364,"revision":64,"contentType":23229,"locale":29},{"sys":23226},{"type":12,"linkType":13,"id":14},{"sys":23228},{"id":21,"type":12,"linkType":22},{"sys":23230},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23232,"metaTitle":374,"metaDescription":375,"mainTitle":23233,"subtitle":393,"heroImage":23248,"ctaButton":416,"ctaLink":417},[373],{"data":23234,"content":23235,"nodeType":76},{},[23236,23242],{"data":23237,"content":23238,"nodeType":386},{},[23239],{"data":23240,"marks":23241,"value":385,"nodeType":84},{},[],{"data":23243,"content":23244,"nodeType":89},{},[23245],{"data":23246,"marks":23247,"value":155,"nodeType":84},{},[],{"metadata":23249,"sys":23252,"fields":23257},{"tags":23250,"concepts":23251},[],[],{"space":23253,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23255,"publishedVersion":64,"revision":46,"locale":29},{"sys":23254},{"type":12,"linkType":13,"id":14},{"sys":23256},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23258},{"url":408,"details":23259,"fileName":414,"contentType":415},{"size":410,"image":23260},{"width":412,"height":413},{"sys":23262,"fields":23265},{"id":23263,"createdAt":23264},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":23266,"slug":23267,"articleIntro":-1,"category":23268},"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",[23269],{"metadata":23270,"sys":23273,"fields":23280},{"tags":23271,"concepts":23272},[],[],{"space":23274,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23276,"publishedVersion":364,"revision":64,"contentType":23278,"locale":29},{"sys":23275},{"type":12,"linkType":13,"id":14},{"sys":23277},{"id":21,"type":12,"linkType":22},{"sys":23279},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23281,"metaTitle":374,"metaDescription":375,"mainTitle":23282,"subtitle":393,"heroImage":23297,"ctaButton":416,"ctaLink":417},[373],{"data":23283,"content":23284,"nodeType":76},{},[23285,23291],{"data":23286,"content":23287,"nodeType":386},{},[23288],{"data":23289,"marks":23290,"value":385,"nodeType":84},{},[],{"data":23292,"content":23293,"nodeType":89},{},[23294],{"data":23295,"marks":23296,"value":155,"nodeType":84},{},[],{"metadata":23298,"sys":23301,"fields":23306},{"tags":23299,"concepts":23300},[],[],{"space":23302,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23304,"publishedVersion":64,"revision":46,"locale":29},{"sys":23303},{"type":12,"linkType":13,"id":14},{"sys":23305},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23307},{"url":408,"details":23308,"fileName":414,"contentType":415},{"size":410,"image":23309},{"width":412,"height":413},{"sys":23311,"fields":23314},{"id":23312,"createdAt":23313},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":23315,"slug":23316,"articleIntro":23315,"category":23317},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[23318],{"metadata":23319,"sys":23322,"fields":23329},{"tags":23320,"concepts":23321},[],[],{"space":23323,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23325,"publishedVersion":364,"revision":64,"contentType":23327,"locale":29},{"sys":23324},{"type":12,"linkType":13,"id":14},{"sys":23326},{"id":21,"type":12,"linkType":22},{"sys":23328},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23330,"metaTitle":374,"metaDescription":375,"mainTitle":23331,"subtitle":393,"heroImage":23346,"ctaButton":416,"ctaLink":417},[373],{"data":23332,"content":23333,"nodeType":76},{},[23334,23340],{"data":23335,"content":23336,"nodeType":386},{},[23337],{"data":23338,"marks":23339,"value":385,"nodeType":84},{},[],{"data":23341,"content":23342,"nodeType":89},{},[23343],{"data":23344,"marks":23345,"value":155,"nodeType":84},{},[],{"metadata":23347,"sys":23350,"fields":23355},{"tags":23348,"concepts":23349},[],[],{"space":23351,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23353,"publishedVersion":64,"revision":46,"locale":29},{"sys":23352},{"type":12,"linkType":13,"id":14},{"sys":23354},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23356},{"url":408,"details":23357,"fileName":414,"contentType":415},{"size":410,"image":23358},{"width":412,"height":413},{"sys":23360,"fields":23363},{"id":23361,"createdAt":23362},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":23364,"slug":23365,"articleIntro":23364,"category":23366},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[23367],{"metadata":23368,"sys":23371,"fields":23378},{"tags":23369,"concepts":23370},[],[],{"space":23372,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23374,"publishedVersion":364,"revision":64,"contentType":23376,"locale":29},{"sys":23373},{"type":12,"linkType":13,"id":14},{"sys":23375},{"id":21,"type":12,"linkType":22},{"sys":23377},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23379,"metaTitle":374,"metaDescription":375,"mainTitle":23380,"subtitle":393,"heroImage":23395,"ctaButton":416,"ctaLink":417},[373],{"data":23381,"content":23382,"nodeType":76},{},[23383,23389],{"data":23384,"content":23385,"nodeType":386},{},[23386],{"data":23387,"marks":23388,"value":385,"nodeType":84},{},[],{"data":23390,"content":23391,"nodeType":89},{},[23392],{"data":23393,"marks":23394,"value":155,"nodeType":84},{},[],{"metadata":23396,"sys":23399,"fields":23404},{"tags":23397,"concepts":23398},[],[],{"space":23400,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23402,"publishedVersion":64,"revision":46,"locale":29},{"sys":23401},{"type":12,"linkType":13,"id":14},{"sys":23403},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23405},{"url":408,"details":23406,"fileName":414,"contentType":415},{"size":410,"image":23407},{"width":412,"height":413},{"sys":23409,"fields":23412},{"id":23410,"createdAt":23411},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":23413,"slug":23414,"articleIntro":-1,"category":23415},"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",[23416],{"metadata":23417,"sys":23420,"fields":23427},{"tags":23418,"concepts":23419},[],[],{"space":23421,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23423,"publishedVersion":364,"revision":64,"contentType":23425,"locale":29},{"sys":23422},{"type":12,"linkType":13,"id":14},{"sys":23424},{"id":21,"type":12,"linkType":22},{"sys":23426},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23428,"metaTitle":374,"metaDescription":375,"mainTitle":23429,"subtitle":393,"heroImage":23444,"ctaButton":416,"ctaLink":417},[373],{"data":23430,"content":23431,"nodeType":76},{},[23432,23438],{"data":23433,"content":23434,"nodeType":386},{},[23435],{"data":23436,"marks":23437,"value":385,"nodeType":84},{},[],{"data":23439,"content":23440,"nodeType":89},{},[23441],{"data":23442,"marks":23443,"value":155,"nodeType":84},{},[],{"metadata":23445,"sys":23448,"fields":23453},{"tags":23446,"concepts":23447},[],[],{"space":23449,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23451,"publishedVersion":64,"revision":46,"locale":29},{"sys":23450},{"type":12,"linkType":13,"id":14},{"sys":23452},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23454},{"url":408,"details":23455,"fileName":414,"contentType":415},{"size":410,"image":23456},{"width":412,"height":413},{"sys":23458,"fields":23461},{"id":23459,"createdAt":23460},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":23462,"slug":23463,"articleIntro":-1,"category":23464},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[23465],{"metadata":23466,"sys":23469,"fields":23476},{"tags":23467,"concepts":23468},[],[],{"space":23470,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23472,"publishedVersion":364,"revision":64,"contentType":23474,"locale":29},{"sys":23471},{"type":12,"linkType":13,"id":14},{"sys":23473},{"id":21,"type":12,"linkType":22},{"sys":23475},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23477,"metaTitle":374,"metaDescription":375,"mainTitle":23478,"subtitle":393,"heroImage":23493,"ctaButton":416,"ctaLink":417},[373],{"data":23479,"content":23480,"nodeType":76},{},[23481,23487],{"data":23482,"content":23483,"nodeType":386},{},[23484],{"data":23485,"marks":23486,"value":385,"nodeType":84},{},[],{"data":23488,"content":23489,"nodeType":89},{},[23490],{"data":23491,"marks":23492,"value":155,"nodeType":84},{},[],{"metadata":23494,"sys":23497,"fields":23502},{"tags":23495,"concepts":23496},[],[],{"space":23498,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23500,"publishedVersion":64,"revision":46,"locale":29},{"sys":23499},{"type":12,"linkType":13,"id":14},{"sys":23501},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23503},{"url":408,"details":23504,"fileName":414,"contentType":415},{"size":410,"image":23505},{"width":412,"height":413},{"sys":23507,"fields":23510},{"id":23508,"createdAt":23509},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":23511,"slug":23512,"articleIntro":23511,"category":23513},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[23514],{"metadata":23515,"sys":23518,"fields":23525},{"tags":23516,"concepts":23517},[],[],{"space":23519,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23521,"publishedVersion":364,"revision":64,"contentType":23523,"locale":29},{"sys":23520},{"type":12,"linkType":13,"id":14},{"sys":23522},{"id":21,"type":12,"linkType":22},{"sys":23524},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23526,"metaTitle":374,"metaDescription":375,"mainTitle":23527,"subtitle":393,"heroImage":23542,"ctaButton":416,"ctaLink":417},[373],{"data":23528,"content":23529,"nodeType":76},{},[23530,23536],{"data":23531,"content":23532,"nodeType":386},{},[23533],{"data":23534,"marks":23535,"value":385,"nodeType":84},{},[],{"data":23537,"content":23538,"nodeType":89},{},[23539],{"data":23540,"marks":23541,"value":155,"nodeType":84},{},[],{"metadata":23543,"sys":23546,"fields":23551},{"tags":23544,"concepts":23545},[],[],{"space":23547,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23549,"publishedVersion":64,"revision":46,"locale":29},{"sys":23548},{"type":12,"linkType":13,"id":14},{"sys":23550},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23552},{"url":408,"details":23553,"fileName":414,"contentType":415},{"size":410,"image":23554},{"width":412,"height":413},{"sys":23556,"fields":23559},{"id":23557,"createdAt":23558},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":23560,"slug":23561,"articleIntro":23560,"category":23562},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[23563],{"metadata":23564,"sys":23567,"fields":23574},{"tags":23565,"concepts":23566},[],[],{"space":23568,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23570,"publishedVersion":364,"revision":64,"contentType":23572,"locale":29},{"sys":23569},{"type":12,"linkType":13,"id":14},{"sys":23571},{"id":21,"type":12,"linkType":22},{"sys":23573},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23575,"metaTitle":374,"metaDescription":375,"mainTitle":23576,"subtitle":393,"heroImage":23591,"ctaButton":416,"ctaLink":417},[373],{"data":23577,"content":23578,"nodeType":76},{},[23579,23585],{"data":23580,"content":23581,"nodeType":386},{},[23582],{"data":23583,"marks":23584,"value":385,"nodeType":84},{},[],{"data":23586,"content":23587,"nodeType":89},{},[23588],{"data":23589,"marks":23590,"value":155,"nodeType":84},{},[],{"metadata":23592,"sys":23595,"fields":23600},{"tags":23593,"concepts":23594},[],[],{"space":23596,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23598,"publishedVersion":64,"revision":46,"locale":29},{"sys":23597},{"type":12,"linkType":13,"id":14},{"sys":23599},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23601},{"url":408,"details":23602,"fileName":414,"contentType":415},{"size":410,"image":23603},{"width":412,"height":413},{"sys":23605,"fields":23608},{"id":23606,"createdAt":23607},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":23609,"slug":23610,"articleIntro":23609,"category":23611},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[23612],{"metadata":23613,"sys":23616,"fields":23623},{"tags":23614,"concepts":23615},[],[],{"space":23617,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23619,"publishedVersion":364,"revision":64,"contentType":23621,"locale":29},{"sys":23618},{"type":12,"linkType":13,"id":14},{"sys":23620},{"id":21,"type":12,"linkType":22},{"sys":23622},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23624,"metaTitle":374,"metaDescription":375,"mainTitle":23625,"subtitle":393,"heroImage":23640,"ctaButton":416,"ctaLink":417},[373],{"data":23626,"content":23627,"nodeType":76},{},[23628,23634],{"data":23629,"content":23630,"nodeType":386},{},[23631],{"data":23632,"marks":23633,"value":385,"nodeType":84},{},[],{"data":23635,"content":23636,"nodeType":89},{},[23637],{"data":23638,"marks":23639,"value":155,"nodeType":84},{},[],{"metadata":23641,"sys":23644,"fields":23649},{"tags":23642,"concepts":23643},[],[],{"space":23645,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23647,"publishedVersion":64,"revision":46,"locale":29},{"sys":23646},{"type":12,"linkType":13,"id":14},{"sys":23648},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23650},{"url":408,"details":23651,"fileName":414,"contentType":415},{"size":410,"image":23652},{"width":412,"height":413},{"sys":23654,"fields":23657},{"id":23655,"createdAt":23656},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":23658,"slug":23659,"articleIntro":23658,"category":23660},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[23661],{"metadata":23662,"sys":23665,"fields":23672},{"tags":23663,"concepts":23664},[],[],{"space":23666,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23668,"publishedVersion":364,"revision":64,"contentType":23670,"locale":29},{"sys":23667},{"type":12,"linkType":13,"id":14},{"sys":23669},{"id":21,"type":12,"linkType":22},{"sys":23671},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23673,"metaTitle":374,"metaDescription":375,"mainTitle":23674,"subtitle":393,"heroImage":23689,"ctaButton":416,"ctaLink":417},[373],{"data":23675,"content":23676,"nodeType":76},{},[23677,23683],{"data":23678,"content":23679,"nodeType":386},{},[23680],{"data":23681,"marks":23682,"value":385,"nodeType":84},{},[],{"data":23684,"content":23685,"nodeType":89},{},[23686],{"data":23687,"marks":23688,"value":155,"nodeType":84},{},[],{"metadata":23690,"sys":23693,"fields":23698},{"tags":23691,"concepts":23692},[],[],{"space":23694,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23696,"publishedVersion":64,"revision":46,"locale":29},{"sys":23695},{"type":12,"linkType":13,"id":14},{"sys":23697},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23699},{"url":408,"details":23700,"fileName":414,"contentType":415},{"size":410,"image":23701},{"width":412,"height":413},{"sys":23703,"fields":23706},{"id":23704,"createdAt":23705},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":23707,"slug":23708,"articleIntro":-1,"category":23709},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[23710],{"metadata":23711,"sys":23714,"fields":23721},{"tags":23712,"concepts":23713},[],[],{"space":23715,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23717,"publishedVersion":364,"revision":64,"contentType":23719,"locale":29},{"sys":23716},{"type":12,"linkType":13,"id":14},{"sys":23718},{"id":21,"type":12,"linkType":22},{"sys":23720},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23722,"metaTitle":374,"metaDescription":375,"mainTitle":23723,"subtitle":393,"heroImage":23738,"ctaButton":416,"ctaLink":417},[373],{"data":23724,"content":23725,"nodeType":76},{},[23726,23732],{"data":23727,"content":23728,"nodeType":386},{},[23729],{"data":23730,"marks":23731,"value":385,"nodeType":84},{},[],{"data":23733,"content":23734,"nodeType":89},{},[23735],{"data":23736,"marks":23737,"value":155,"nodeType":84},{},[],{"metadata":23739,"sys":23742,"fields":23747},{"tags":23740,"concepts":23741},[],[],{"space":23743,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23745,"publishedVersion":64,"revision":46,"locale":29},{"sys":23744},{"type":12,"linkType":13,"id":14},{"sys":23746},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23748},{"url":408,"details":23749,"fileName":414,"contentType":415},{"size":410,"image":23750},{"width":412,"height":413},{"sys":23752,"fields":23755},{"id":23753,"createdAt":23754},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":23756,"slug":23757,"articleIntro":23756,"category":23758},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[23759],{"metadata":23760,"sys":23763,"fields":23770},{"tags":23761,"concepts":23762},[],[],{"space":23764,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23766,"publishedVersion":364,"revision":64,"contentType":23768,"locale":29},{"sys":23765},{"type":12,"linkType":13,"id":14},{"sys":23767},{"id":21,"type":12,"linkType":22},{"sys":23769},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23771,"metaTitle":374,"metaDescription":375,"mainTitle":23772,"subtitle":393,"heroImage":23787,"ctaButton":416,"ctaLink":417},[373],{"data":23773,"content":23774,"nodeType":76},{},[23775,23781],{"data":23776,"content":23777,"nodeType":386},{},[23778],{"data":23779,"marks":23780,"value":385,"nodeType":84},{},[],{"data":23782,"content":23783,"nodeType":89},{},[23784],{"data":23785,"marks":23786,"value":155,"nodeType":84},{},[],{"metadata":23788,"sys":23791,"fields":23796},{"tags":23789,"concepts":23790},[],[],{"space":23792,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23794,"publishedVersion":64,"revision":46,"locale":29},{"sys":23793},{"type":12,"linkType":13,"id":14},{"sys":23795},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23797},{"url":408,"details":23798,"fileName":414,"contentType":415},{"size":410,"image":23799},{"width":412,"height":413},{"sys":23801,"fields":23804},{"id":23802,"createdAt":23803},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":23805,"slug":23806,"articleIntro":23805,"category":23807},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[23808],{"metadata":23809,"sys":23812,"fields":23819},{"tags":23810,"concepts":23811},[],[],{"space":23813,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23815,"publishedVersion":364,"revision":64,"contentType":23817,"locale":29},{"sys":23814},{"type":12,"linkType":13,"id":14},{"sys":23816},{"id":21,"type":12,"linkType":22},{"sys":23818},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23820,"metaTitle":374,"metaDescription":375,"mainTitle":23821,"subtitle":393,"heroImage":23836,"ctaButton":416,"ctaLink":417},[373],{"data":23822,"content":23823,"nodeType":76},{},[23824,23830],{"data":23825,"content":23826,"nodeType":386},{},[23827],{"data":23828,"marks":23829,"value":385,"nodeType":84},{},[],{"data":23831,"content":23832,"nodeType":89},{},[23833],{"data":23834,"marks":23835,"value":155,"nodeType":84},{},[],{"metadata":23837,"sys":23840,"fields":23845},{"tags":23838,"concepts":23839},[],[],{"space":23841,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23843,"publishedVersion":64,"revision":46,"locale":29},{"sys":23842},{"type":12,"linkType":13,"id":14},{"sys":23844},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23846},{"url":408,"details":23847,"fileName":414,"contentType":415},{"size":410,"image":23848},{"width":412,"height":413},{"sys":23850,"fields":23853},{"id":23851,"createdAt":23852},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":23854,"slug":23855,"articleIntro":23854,"category":23856},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[23857],{"metadata":23858,"sys":23861,"fields":23868},{"tags":23859,"concepts":23860},[],[],{"space":23862,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23864,"publishedVersion":364,"revision":64,"contentType":23866,"locale":29},{"sys":23863},{"type":12,"linkType":13,"id":14},{"sys":23865},{"id":21,"type":12,"linkType":22},{"sys":23867},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23869,"metaTitle":374,"metaDescription":375,"mainTitle":23870,"subtitle":393,"heroImage":23885,"ctaButton":416,"ctaLink":417},[373],{"data":23871,"content":23872,"nodeType":76},{},[23873,23879],{"data":23874,"content":23875,"nodeType":386},{},[23876],{"data":23877,"marks":23878,"value":385,"nodeType":84},{},[],{"data":23880,"content":23881,"nodeType":89},{},[23882],{"data":23883,"marks":23884,"value":155,"nodeType":84},{},[],{"metadata":23886,"sys":23889,"fields":23894},{"tags":23887,"concepts":23888},[],[],{"space":23890,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23892,"publishedVersion":64,"revision":46,"locale":29},{"sys":23891},{"type":12,"linkType":13,"id":14},{"sys":23893},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23895},{"url":408,"details":23896,"fileName":414,"contentType":415},{"size":410,"image":23897},{"width":412,"height":413},{"sys":23899,"fields":23902},{"id":23900,"createdAt":23901},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":23903,"slug":23904,"articleIntro":23903,"category":23905},"4558 - Intérêts courus","compte-4558-interets-courus",[23906],{"metadata":23907,"sys":23910,"fields":23917},{"tags":23908,"concepts":23909},[],[],{"space":23911,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23913,"publishedVersion":364,"revision":64,"contentType":23915,"locale":29},{"sys":23912},{"type":12,"linkType":13,"id":14},{"sys":23914},{"id":21,"type":12,"linkType":22},{"sys":23916},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23918,"metaTitle":374,"metaDescription":375,"mainTitle":23919,"subtitle":393,"heroImage":23934,"ctaButton":416,"ctaLink":417},[373],{"data":23920,"content":23921,"nodeType":76},{},[23922,23928],{"data":23923,"content":23924,"nodeType":386},{},[23925],{"data":23926,"marks":23927,"value":385,"nodeType":84},{},[],{"data":23929,"content":23930,"nodeType":89},{},[23931],{"data":23932,"marks":23933,"value":155,"nodeType":84},{},[],{"metadata":23935,"sys":23938,"fields":23943},{"tags":23936,"concepts":23937},[],[],{"space":23939,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23941,"publishedVersion":64,"revision":46,"locale":29},{"sys":23940},{"type":12,"linkType":13,"id":14},{"sys":23942},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23944},{"url":408,"details":23945,"fileName":414,"contentType":415},{"size":410,"image":23946},{"width":412,"height":413},{"sys":23948,"fields":23951},{"id":23949,"createdAt":23950},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":23952,"slug":23953,"articleIntro":-1,"category":23954},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[23955],{"metadata":23956,"sys":23959,"fields":23966},{"tags":23957,"concepts":23958},[],[],{"space":23960,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":23962,"publishedVersion":364,"revision":64,"contentType":23964,"locale":29},{"sys":23961},{"type":12,"linkType":13,"id":14},{"sys":23963},{"id":21,"type":12,"linkType":22},{"sys":23965},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":23967,"metaTitle":374,"metaDescription":375,"mainTitle":23968,"subtitle":393,"heroImage":23983,"ctaButton":416,"ctaLink":417},[373],{"data":23969,"content":23970,"nodeType":76},{},[23971,23977],{"data":23972,"content":23973,"nodeType":386},{},[23974],{"data":23975,"marks":23976,"value":385,"nodeType":84},{},[],{"data":23978,"content":23979,"nodeType":89},{},[23980],{"data":23981,"marks":23982,"value":155,"nodeType":84},{},[],{"metadata":23984,"sys":23987,"fields":23992},{"tags":23985,"concepts":23986},[],[],{"space":23988,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":23990,"publishedVersion":64,"revision":46,"locale":29},{"sys":23989},{"type":12,"linkType":13,"id":14},{"sys":23991},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":23993},{"url":408,"details":23994,"fileName":414,"contentType":415},{"size":410,"image":23995},{"width":412,"height":413},{"sys":23997,"fields":24000},{"id":23998,"createdAt":23999},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":24001,"slug":24002,"articleIntro":24001,"category":24003},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[24004],{"metadata":24005,"sys":24008,"fields":24015},{"tags":24006,"concepts":24007},[],[],{"space":24009,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24011,"publishedVersion":364,"revision":64,"contentType":24013,"locale":29},{"sys":24010},{"type":12,"linkType":13,"id":14},{"sys":24012},{"id":21,"type":12,"linkType":22},{"sys":24014},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24016,"metaTitle":374,"metaDescription":375,"mainTitle":24017,"subtitle":393,"heroImage":24032,"ctaButton":416,"ctaLink":417},[373],{"data":24018,"content":24019,"nodeType":76},{},[24020,24026],{"data":24021,"content":24022,"nodeType":386},{},[24023],{"data":24024,"marks":24025,"value":385,"nodeType":84},{},[],{"data":24027,"content":24028,"nodeType":89},{},[24029],{"data":24030,"marks":24031,"value":155,"nodeType":84},{},[],{"metadata":24033,"sys":24036,"fields":24041},{"tags":24034,"concepts":24035},[],[],{"space":24037,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24039,"publishedVersion":64,"revision":46,"locale":29},{"sys":24038},{"type":12,"linkType":13,"id":14},{"sys":24040},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24042},{"url":408,"details":24043,"fileName":414,"contentType":415},{"size":410,"image":24044},{"width":412,"height":413},{"sys":24046,"fields":24049},{"id":24047,"createdAt":24048},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":24050,"slug":24051,"articleIntro":-1,"category":24052},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[24053],{"metadata":24054,"sys":24057,"fields":24064},{"tags":24055,"concepts":24056},[],[],{"space":24058,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24060,"publishedVersion":364,"revision":64,"contentType":24062,"locale":29},{"sys":24059},{"type":12,"linkType":13,"id":14},{"sys":24061},{"id":21,"type":12,"linkType":22},{"sys":24063},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24065,"metaTitle":374,"metaDescription":375,"mainTitle":24066,"subtitle":393,"heroImage":24081,"ctaButton":416,"ctaLink":417},[373],{"data":24067,"content":24068,"nodeType":76},{},[24069,24075],{"data":24070,"content":24071,"nodeType":386},{},[24072],{"data":24073,"marks":24074,"value":385,"nodeType":84},{},[],{"data":24076,"content":24077,"nodeType":89},{},[24078],{"data":24079,"marks":24080,"value":155,"nodeType":84},{},[],{"metadata":24082,"sys":24085,"fields":24090},{"tags":24083,"concepts":24084},[],[],{"space":24086,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24088,"publishedVersion":64,"revision":46,"locale":29},{"sys":24087},{"type":12,"linkType":13,"id":14},{"sys":24089},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24091},{"url":408,"details":24092,"fileName":414,"contentType":415},{"size":410,"image":24093},{"width":412,"height":413},{"sys":24095,"fields":24098},{"id":24096,"createdAt":24097},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":24099,"slug":24100,"articleIntro":-1,"category":24101},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[24102],{"metadata":24103,"sys":24106,"fields":24113},{"tags":24104,"concepts":24105},[],[],{"space":24107,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24109,"publishedVersion":364,"revision":64,"contentType":24111,"locale":29},{"sys":24108},{"type":12,"linkType":13,"id":14},{"sys":24110},{"id":21,"type":12,"linkType":22},{"sys":24112},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24114,"metaTitle":374,"metaDescription":375,"mainTitle":24115,"subtitle":393,"heroImage":24130,"ctaButton":416,"ctaLink":417},[373],{"data":24116,"content":24117,"nodeType":76},{},[24118,24124],{"data":24119,"content":24120,"nodeType":386},{},[24121],{"data":24122,"marks":24123,"value":385,"nodeType":84},{},[],{"data":24125,"content":24126,"nodeType":89},{},[24127],{"data":24128,"marks":24129,"value":155,"nodeType":84},{},[],{"metadata":24131,"sys":24134,"fields":24139},{"tags":24132,"concepts":24133},[],[],{"space":24135,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24137,"publishedVersion":64,"revision":46,"locale":29},{"sys":24136},{"type":12,"linkType":13,"id":14},{"sys":24138},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24140},{"url":408,"details":24141,"fileName":414,"contentType":415},{"size":410,"image":24142},{"width":412,"height":413},{"sys":24144,"fields":24147},{"id":24145,"createdAt":24146},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":24148,"slug":24149,"articleIntro":-1,"category":24150},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[24151],{"metadata":24152,"sys":24155,"fields":24162},{"tags":24153,"concepts":24154},[],[],{"space":24156,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24158,"publishedVersion":364,"revision":64,"contentType":24160,"locale":29},{"sys":24157},{"type":12,"linkType":13,"id":14},{"sys":24159},{"id":21,"type":12,"linkType":22},{"sys":24161},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24163,"metaTitle":374,"metaDescription":375,"mainTitle":24164,"subtitle":393,"heroImage":24179,"ctaButton":416,"ctaLink":417},[373],{"data":24165,"content":24166,"nodeType":76},{},[24167,24173],{"data":24168,"content":24169,"nodeType":386},{},[24170],{"data":24171,"marks":24172,"value":385,"nodeType":84},{},[],{"data":24174,"content":24175,"nodeType":89},{},[24176],{"data":24177,"marks":24178,"value":155,"nodeType":84},{},[],{"metadata":24180,"sys":24183,"fields":24188},{"tags":24181,"concepts":24182},[],[],{"space":24184,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24186,"publishedVersion":64,"revision":46,"locale":29},{"sys":24185},{"type":12,"linkType":13,"id":14},{"sys":24187},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24189},{"url":408,"details":24190,"fileName":414,"contentType":415},{"size":410,"image":24191},{"width":412,"height":413},{"sys":24193,"fields":24196},{"id":24194,"createdAt":24195},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":24197,"slug":24198,"articleIntro":24197,"category":24199},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[24200],{"metadata":24201,"sys":24204,"fields":24211},{"tags":24202,"concepts":24203},[],[],{"space":24205,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24207,"publishedVersion":364,"revision":64,"contentType":24209,"locale":29},{"sys":24206},{"type":12,"linkType":13,"id":14},{"sys":24208},{"id":21,"type":12,"linkType":22},{"sys":24210},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24212,"metaTitle":374,"metaDescription":375,"mainTitle":24213,"subtitle":393,"heroImage":24228,"ctaButton":416,"ctaLink":417},[373],{"data":24214,"content":24215,"nodeType":76},{},[24216,24222],{"data":24217,"content":24218,"nodeType":386},{},[24219],{"data":24220,"marks":24221,"value":385,"nodeType":84},{},[],{"data":24223,"content":24224,"nodeType":89},{},[24225],{"data":24226,"marks":24227,"value":155,"nodeType":84},{},[],{"metadata":24229,"sys":24232,"fields":24237},{"tags":24230,"concepts":24231},[],[],{"space":24233,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24235,"publishedVersion":64,"revision":46,"locale":29},{"sys":24234},{"type":12,"linkType":13,"id":14},{"sys":24236},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24238},{"url":408,"details":24239,"fileName":414,"contentType":415},{"size":410,"image":24240},{"width":412,"height":413},{"sys":24242,"fields":24245},{"id":24243,"createdAt":24244},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":24246,"slug":24247,"articleIntro":-1,"category":24248},"Compte 628 - Divers","compte-628-divers",[24249],{"metadata":24250,"sys":24253,"fields":24260},{"tags":24251,"concepts":24252},[],[],{"space":24254,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24256,"publishedVersion":364,"revision":64,"contentType":24258,"locale":29},{"sys":24255},{"type":12,"linkType":13,"id":14},{"sys":24257},{"id":21,"type":12,"linkType":22},{"sys":24259},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24261,"metaTitle":374,"metaDescription":375,"mainTitle":24262,"subtitle":393,"heroImage":24277,"ctaButton":416,"ctaLink":417},[373],{"data":24263,"content":24264,"nodeType":76},{},[24265,24271],{"data":24266,"content":24267,"nodeType":386},{},[24268],{"data":24269,"marks":24270,"value":385,"nodeType":84},{},[],{"data":24272,"content":24273,"nodeType":89},{},[24274],{"data":24275,"marks":24276,"value":155,"nodeType":84},{},[],{"metadata":24278,"sys":24281,"fields":24286},{"tags":24279,"concepts":24280},[],[],{"space":24282,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24284,"publishedVersion":64,"revision":46,"locale":29},{"sys":24283},{"type":12,"linkType":13,"id":14},{"sys":24285},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24287},{"url":408,"details":24288,"fileName":414,"contentType":415},{"size":410,"image":24289},{"width":412,"height":413},{"sys":24291,"fields":24294},{"id":24292,"createdAt":24293},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":24295,"slug":24296,"articleIntro":24295,"category":24297},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[24298],{"metadata":24299,"sys":24302,"fields":24309},{"tags":24300,"concepts":24301},[],[],{"space":24303,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24305,"publishedVersion":364,"revision":64,"contentType":24307,"locale":29},{"sys":24304},{"type":12,"linkType":13,"id":14},{"sys":24306},{"id":21,"type":12,"linkType":22},{"sys":24308},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24310,"metaTitle":374,"metaDescription":375,"mainTitle":24311,"subtitle":393,"heroImage":24326,"ctaButton":416,"ctaLink":417},[373],{"data":24312,"content":24313,"nodeType":76},{},[24314,24320],{"data":24315,"content":24316,"nodeType":386},{},[24317],{"data":24318,"marks":24319,"value":385,"nodeType":84},{},[],{"data":24321,"content":24322,"nodeType":89},{},[24323],{"data":24324,"marks":24325,"value":155,"nodeType":84},{},[],{"metadata":24327,"sys":24330,"fields":24335},{"tags":24328,"concepts":24329},[],[],{"space":24331,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24333,"publishedVersion":64,"revision":46,"locale":29},{"sys":24332},{"type":12,"linkType":13,"id":14},{"sys":24334},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24336},{"url":408,"details":24337,"fileName":414,"contentType":415},{"size":410,"image":24338},{"width":412,"height":413},{"sys":24340,"fields":24343},{"id":24341,"createdAt":24342},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":24344,"slug":24345,"articleIntro":24344,"category":24346},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[24347],{"metadata":24348,"sys":24351,"fields":24358},{"tags":24349,"concepts":24350},[],[],{"space":24352,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24354,"publishedVersion":364,"revision":64,"contentType":24356,"locale":29},{"sys":24353},{"type":12,"linkType":13,"id":14},{"sys":24355},{"id":21,"type":12,"linkType":22},{"sys":24357},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24359,"metaTitle":374,"metaDescription":375,"mainTitle":24360,"subtitle":393,"heroImage":24375,"ctaButton":416,"ctaLink":417},[373],{"data":24361,"content":24362,"nodeType":76},{},[24363,24369],{"data":24364,"content":24365,"nodeType":386},{},[24366],{"data":24367,"marks":24368,"value":385,"nodeType":84},{},[],{"data":24370,"content":24371,"nodeType":89},{},[24372],{"data":24373,"marks":24374,"value":155,"nodeType":84},{},[],{"metadata":24376,"sys":24379,"fields":24384},{"tags":24377,"concepts":24378},[],[],{"space":24380,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24382,"publishedVersion":64,"revision":46,"locale":29},{"sys":24381},{"type":12,"linkType":13,"id":14},{"sys":24383},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24385},{"url":408,"details":24386,"fileName":414,"contentType":415},{"size":410,"image":24387},{"width":412,"height":413},{"sys":24389,"fields":24392},{"id":24390,"createdAt":24391},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":24393,"slug":24394,"articleIntro":24393,"category":24395},"2751 - Dépôts","compte-2751-depots",[24396],{"metadata":24397,"sys":24400,"fields":24407},{"tags":24398,"concepts":24399},[],[],{"space":24401,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24403,"publishedVersion":364,"revision":64,"contentType":24405,"locale":29},{"sys":24402},{"type":12,"linkType":13,"id":14},{"sys":24404},{"id":21,"type":12,"linkType":22},{"sys":24406},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24408,"metaTitle":374,"metaDescription":375,"mainTitle":24409,"subtitle":393,"heroImage":24424,"ctaButton":416,"ctaLink":417},[373],{"data":24410,"content":24411,"nodeType":76},{},[24412,24418],{"data":24413,"content":24414,"nodeType":386},{},[24415],{"data":24416,"marks":24417,"value":385,"nodeType":84},{},[],{"data":24419,"content":24420,"nodeType":89},{},[24421],{"data":24422,"marks":24423,"value":155,"nodeType":84},{},[],{"metadata":24425,"sys":24428,"fields":24433},{"tags":24426,"concepts":24427},[],[],{"space":24429,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24431,"publishedVersion":64,"revision":46,"locale":29},{"sys":24430},{"type":12,"linkType":13,"id":14},{"sys":24432},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24434},{"url":408,"details":24435,"fileName":414,"contentType":415},{"size":410,"image":24436},{"width":412,"height":413},{"sys":24438,"fields":24441},{"id":24439,"createdAt":24440},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":24442,"slug":24443,"articleIntro":24442,"category":24444},"2185 - Cheptel","compte-2185-cheptel",[24445],{"metadata":24446,"sys":24449,"fields":24456},{"tags":24447,"concepts":24448},[],[],{"space":24450,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24452,"publishedVersion":364,"revision":64,"contentType":24454,"locale":29},{"sys":24451},{"type":12,"linkType":13,"id":14},{"sys":24453},{"id":21,"type":12,"linkType":22},{"sys":24455},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24457,"metaTitle":374,"metaDescription":375,"mainTitle":24458,"subtitle":393,"heroImage":24473,"ctaButton":416,"ctaLink":417},[373],{"data":24459,"content":24460,"nodeType":76},{},[24461,24467],{"data":24462,"content":24463,"nodeType":386},{},[24464],{"data":24465,"marks":24466,"value":385,"nodeType":84},{},[],{"data":24468,"content":24469,"nodeType":89},{},[24470],{"data":24471,"marks":24472,"value":155,"nodeType":84},{},[],{"metadata":24474,"sys":24477,"fields":24482},{"tags":24475,"concepts":24476},[],[],{"space":24478,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24480,"publishedVersion":64,"revision":46,"locale":29},{"sys":24479},{"type":12,"linkType":13,"id":14},{"sys":24481},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24483},{"url":408,"details":24484,"fileName":414,"contentType":415},{"size":410,"image":24485},{"width":412,"height":413},{"sys":24487,"fields":24490},{"id":24488,"createdAt":24489},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":24491,"slug":24492,"articleIntro":24491,"category":24493},"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",[24494],{"metadata":24495,"sys":24498,"fields":24505},{"tags":24496,"concepts":24497},[],[],{"space":24499,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24501,"publishedVersion":364,"revision":64,"contentType":24503,"locale":29},{"sys":24500},{"type":12,"linkType":13,"id":14},{"sys":24502},{"id":21,"type":12,"linkType":22},{"sys":24504},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24506,"metaTitle":374,"metaDescription":375,"mainTitle":24507,"subtitle":393,"heroImage":24522,"ctaButton":416,"ctaLink":417},[373],{"data":24508,"content":24509,"nodeType":76},{},[24510,24516],{"data":24511,"content":24512,"nodeType":386},{},[24513],{"data":24514,"marks":24515,"value":385,"nodeType":84},{},[],{"data":24517,"content":24518,"nodeType":89},{},[24519],{"data":24520,"marks":24521,"value":155,"nodeType":84},{},[],{"metadata":24523,"sys":24526,"fields":24531},{"tags":24524,"concepts":24525},[],[],{"space":24527,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24529,"publishedVersion":64,"revision":46,"locale":29},{"sys":24528},{"type":12,"linkType":13,"id":14},{"sys":24530},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24532},{"url":408,"details":24533,"fileName":414,"contentType":415},{"size":410,"image":24534},{"width":412,"height":413},{"sys":24536,"fields":24539},{"id":24537,"createdAt":24538},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":24540,"slug":24541,"articleIntro":24540,"category":24542},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[24543],{"metadata":24544,"sys":24547,"fields":24554},{"tags":24545,"concepts":24546},[],[],{"space":24548,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24550,"publishedVersion":364,"revision":64,"contentType":24552,"locale":29},{"sys":24549},{"type":12,"linkType":13,"id":14},{"sys":24551},{"id":21,"type":12,"linkType":22},{"sys":24553},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24555,"metaTitle":374,"metaDescription":375,"mainTitle":24556,"subtitle":393,"heroImage":24571,"ctaButton":416,"ctaLink":417},[373],{"data":24557,"content":24558,"nodeType":76},{},[24559,24565],{"data":24560,"content":24561,"nodeType":386},{},[24562],{"data":24563,"marks":24564,"value":385,"nodeType":84},{},[],{"data":24566,"content":24567,"nodeType":89},{},[24568],{"data":24569,"marks":24570,"value":155,"nodeType":84},{},[],{"metadata":24572,"sys":24575,"fields":24580},{"tags":24573,"concepts":24574},[],[],{"space":24576,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24578,"publishedVersion":64,"revision":46,"locale":29},{"sys":24577},{"type":12,"linkType":13,"id":14},{"sys":24579},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24581},{"url":408,"details":24582,"fileName":414,"contentType":415},{"size":410,"image":24583},{"width":412,"height":413},{"sys":24585,"fields":24588},{"id":24586,"createdAt":24587},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":24589,"slug":24590,"articleIntro":24589,"category":24591},"Compte 2131 - Bâtiments","compte-2131-batiments",[24592],{"metadata":24593,"sys":24596,"fields":24603},{"tags":24594,"concepts":24595},[],[],{"space":24597,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24599,"publishedVersion":364,"revision":64,"contentType":24601,"locale":29},{"sys":24598},{"type":12,"linkType":13,"id":14},{"sys":24600},{"id":21,"type":12,"linkType":22},{"sys":24602},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24604,"metaTitle":374,"metaDescription":375,"mainTitle":24605,"subtitle":393,"heroImage":24620,"ctaButton":416,"ctaLink":417},[373],{"data":24606,"content":24607,"nodeType":76},{},[24608,24614],{"data":24609,"content":24610,"nodeType":386},{},[24611],{"data":24612,"marks":24613,"value":385,"nodeType":84},{},[],{"data":24615,"content":24616,"nodeType":89},{},[24617],{"data":24618,"marks":24619,"value":155,"nodeType":84},{},[],{"metadata":24621,"sys":24624,"fields":24629},{"tags":24622,"concepts":24623},[],[],{"space":24625,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24627,"publishedVersion":64,"revision":46,"locale":29},{"sys":24626},{"type":12,"linkType":13,"id":14},{"sys":24628},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24630},{"url":408,"details":24631,"fileName":414,"contentType":415},{"size":410,"image":24632},{"width":412,"height":413},{"sys":24634,"fields":24637},{"id":24635,"createdAt":24636},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":24638,"slug":24639,"articleIntro":24638,"category":24640},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[24641],{"metadata":24642,"sys":24645,"fields":24652},{"tags":24643,"concepts":24644},[],[],{"space":24646,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24648,"publishedVersion":364,"revision":64,"contentType":24650,"locale":29},{"sys":24647},{"type":12,"linkType":13,"id":14},{"sys":24649},{"id":21,"type":12,"linkType":22},{"sys":24651},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24653,"metaTitle":374,"metaDescription":375,"mainTitle":24654,"subtitle":393,"heroImage":24669,"ctaButton":416,"ctaLink":417},[373],{"data":24655,"content":24656,"nodeType":76},{},[24657,24663],{"data":24658,"content":24659,"nodeType":386},{},[24660],{"data":24661,"marks":24662,"value":385,"nodeType":84},{},[],{"data":24664,"content":24665,"nodeType":89},{},[24666],{"data":24667,"marks":24668,"value":155,"nodeType":84},{},[],{"metadata":24670,"sys":24673,"fields":24678},{"tags":24671,"concepts":24672},[],[],{"space":24674,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24676,"publishedVersion":64,"revision":46,"locale":29},{"sys":24675},{"type":12,"linkType":13,"id":14},{"sys":24677},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24679},{"url":408,"details":24680,"fileName":414,"contentType":415},{"size":410,"image":24681},{"width":412,"height":413},{"sys":24683,"fields":24686},{"id":24684,"createdAt":24685},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":24687,"slug":24688,"articleIntro":-1,"category":24689},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[24690],{"metadata":24691,"sys":24694,"fields":24701},{"tags":24692,"concepts":24693},[],[],{"space":24695,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24697,"publishedVersion":364,"revision":64,"contentType":24699,"locale":29},{"sys":24696},{"type":12,"linkType":13,"id":14},{"sys":24698},{"id":21,"type":12,"linkType":22},{"sys":24700},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24702,"metaTitle":374,"metaDescription":375,"mainTitle":24703,"subtitle":393,"heroImage":24718,"ctaButton":416,"ctaLink":417},[373],{"data":24704,"content":24705,"nodeType":76},{},[24706,24712],{"data":24707,"content":24708,"nodeType":386},{},[24709],{"data":24710,"marks":24711,"value":385,"nodeType":84},{},[],{"data":24713,"content":24714,"nodeType":89},{},[24715],{"data":24716,"marks":24717,"value":155,"nodeType":84},{},[],{"metadata":24719,"sys":24722,"fields":24727},{"tags":24720,"concepts":24721},[],[],{"space":24723,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24725,"publishedVersion":64,"revision":46,"locale":29},{"sys":24724},{"type":12,"linkType":13,"id":14},{"sys":24726},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24728},{"url":408,"details":24729,"fileName":414,"contentType":415},{"size":410,"image":24730},{"width":412,"height":413},{"sys":24732,"fields":24735},{"id":24733,"createdAt":24734},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":24736,"slug":24737,"articleIntro":24736,"category":24738},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[24739],{"metadata":24740,"sys":24743,"fields":24750},{"tags":24741,"concepts":24742},[],[],{"space":24744,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24746,"publishedVersion":364,"revision":64,"contentType":24748,"locale":29},{"sys":24745},{"type":12,"linkType":13,"id":14},{"sys":24747},{"id":21,"type":12,"linkType":22},{"sys":24749},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24751,"metaTitle":374,"metaDescription":375,"mainTitle":24752,"subtitle":393,"heroImage":24767,"ctaButton":416,"ctaLink":417},[373],{"data":24753,"content":24754,"nodeType":76},{},[24755,24761],{"data":24756,"content":24757,"nodeType":386},{},[24758],{"data":24759,"marks":24760,"value":385,"nodeType":84},{},[],{"data":24762,"content":24763,"nodeType":89},{},[24764],{"data":24765,"marks":24766,"value":155,"nodeType":84},{},[],{"metadata":24768,"sys":24771,"fields":24776},{"tags":24769,"concepts":24770},[],[],{"space":24772,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24774,"publishedVersion":64,"revision":46,"locale":29},{"sys":24773},{"type":12,"linkType":13,"id":14},{"sys":24775},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24777},{"url":408,"details":24778,"fileName":414,"contentType":415},{"size":410,"image":24779},{"width":412,"height":413},{"sys":24781,"fields":24784},{"id":24782,"createdAt":24783},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":24785,"slug":24786,"articleIntro":24785,"category":24787},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[24788],{"metadata":24789,"sys":24792,"fields":24799},{"tags":24790,"concepts":24791},[],[],{"space":24793,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24795,"publishedVersion":364,"revision":64,"contentType":24797,"locale":29},{"sys":24794},{"type":12,"linkType":13,"id":14},{"sys":24796},{"id":21,"type":12,"linkType":22},{"sys":24798},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24800,"metaTitle":374,"metaDescription":375,"mainTitle":24801,"subtitle":393,"heroImage":24816,"ctaButton":416,"ctaLink":417},[373],{"data":24802,"content":24803,"nodeType":76},{},[24804,24810],{"data":24805,"content":24806,"nodeType":386},{},[24807],{"data":24808,"marks":24809,"value":385,"nodeType":84},{},[],{"data":24811,"content":24812,"nodeType":89},{},[24813],{"data":24814,"marks":24815,"value":155,"nodeType":84},{},[],{"metadata":24817,"sys":24820,"fields":24825},{"tags":24818,"concepts":24819},[],[],{"space":24821,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24823,"publishedVersion":64,"revision":46,"locale":29},{"sys":24822},{"type":12,"linkType":13,"id":14},{"sys":24824},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24826},{"url":408,"details":24827,"fileName":414,"contentType":415},{"size":410,"image":24828},{"width":412,"height":413},{"sys":24830,"fields":24833},{"id":24831,"createdAt":24832},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":24834,"slug":24835,"articleIntro":24834,"category":24836},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[24837],{"metadata":24838,"sys":24841,"fields":24848},{"tags":24839,"concepts":24840},[],[],{"space":24842,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24844,"publishedVersion":364,"revision":64,"contentType":24846,"locale":29},{"sys":24843},{"type":12,"linkType":13,"id":14},{"sys":24845},{"id":21,"type":12,"linkType":22},{"sys":24847},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24849,"metaTitle":374,"metaDescription":375,"mainTitle":24850,"subtitle":393,"heroImage":24865,"ctaButton":416,"ctaLink":417},[373],{"data":24851,"content":24852,"nodeType":76},{},[24853,24859],{"data":24854,"content":24855,"nodeType":386},{},[24856],{"data":24857,"marks":24858,"value":385,"nodeType":84},{},[],{"data":24860,"content":24861,"nodeType":89},{},[24862],{"data":24863,"marks":24864,"value":155,"nodeType":84},{},[],{"metadata":24866,"sys":24869,"fields":24874},{"tags":24867,"concepts":24868},[],[],{"space":24870,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24872,"publishedVersion":64,"revision":46,"locale":29},{"sys":24871},{"type":12,"linkType":13,"id":14},{"sys":24873},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24875},{"url":408,"details":24876,"fileName":414,"contentType":415},{"size":410,"image":24877},{"width":412,"height":413},{"sys":24879,"fields":24882},{"id":24880,"createdAt":24881},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":24883,"slug":24884,"articleIntro":24883,"category":24885},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[24886],{"metadata":24887,"sys":24890,"fields":24897},{"tags":24888,"concepts":24889},[],[],{"space":24891,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24893,"publishedVersion":364,"revision":64,"contentType":24895,"locale":29},{"sys":24892},{"type":12,"linkType":13,"id":14},{"sys":24894},{"id":21,"type":12,"linkType":22},{"sys":24896},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24898,"metaTitle":374,"metaDescription":375,"mainTitle":24899,"subtitle":393,"heroImage":24914,"ctaButton":416,"ctaLink":417},[373],{"data":24900,"content":24901,"nodeType":76},{},[24902,24908],{"data":24903,"content":24904,"nodeType":386},{},[24905],{"data":24906,"marks":24907,"value":385,"nodeType":84},{},[],{"data":24909,"content":24910,"nodeType":89},{},[24911],{"data":24912,"marks":24913,"value":155,"nodeType":84},{},[],{"metadata":24915,"sys":24918,"fields":24923},{"tags":24916,"concepts":24917},[],[],{"space":24919,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24921,"publishedVersion":64,"revision":46,"locale":29},{"sys":24920},{"type":12,"linkType":13,"id":14},{"sys":24922},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24924},{"url":408,"details":24925,"fileName":414,"contentType":415},{"size":410,"image":24926},{"width":412,"height":413},{"sys":24928,"fields":24931},{"id":24929,"createdAt":24930},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":24932,"slug":24933,"articleIntro":24932,"category":24934},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[24935],{"metadata":24936,"sys":24939,"fields":24946},{"tags":24937,"concepts":24938},[],[],{"space":24940,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24942,"publishedVersion":364,"revision":64,"contentType":24944,"locale":29},{"sys":24941},{"type":12,"linkType":13,"id":14},{"sys":24943},{"id":21,"type":12,"linkType":22},{"sys":24945},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24947,"metaTitle":374,"metaDescription":375,"mainTitle":24948,"subtitle":393,"heroImage":24963,"ctaButton":416,"ctaLink":417},[373],{"data":24949,"content":24950,"nodeType":76},{},[24951,24957],{"data":24952,"content":24953,"nodeType":386},{},[24954],{"data":24955,"marks":24956,"value":385,"nodeType":84},{},[],{"data":24958,"content":24959,"nodeType":89},{},[24960],{"data":24961,"marks":24962,"value":155,"nodeType":84},{},[],{"metadata":24964,"sys":24967,"fields":24972},{"tags":24965,"concepts":24966},[],[],{"space":24968,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":24970,"publishedVersion":64,"revision":46,"locale":29},{"sys":24969},{"type":12,"linkType":13,"id":14},{"sys":24971},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":24973},{"url":408,"details":24974,"fileName":414,"contentType":415},{"size":410,"image":24975},{"width":412,"height":413},{"sys":24977,"fields":24980},{"id":24978,"createdAt":24979},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":24981,"slug":24982,"articleIntro":-1,"category":24983},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[24984],{"metadata":24985,"sys":24988,"fields":24995},{"tags":24986,"concepts":24987},[],[],{"space":24989,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":24991,"publishedVersion":364,"revision":64,"contentType":24993,"locale":29},{"sys":24990},{"type":12,"linkType":13,"id":14},{"sys":24992},{"id":21,"type":12,"linkType":22},{"sys":24994},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":24996,"metaTitle":374,"metaDescription":375,"mainTitle":24997,"subtitle":393,"heroImage":25012,"ctaButton":416,"ctaLink":417},[373],{"data":24998,"content":24999,"nodeType":76},{},[25000,25006],{"data":25001,"content":25002,"nodeType":386},{},[25003],{"data":25004,"marks":25005,"value":385,"nodeType":84},{},[],{"data":25007,"content":25008,"nodeType":89},{},[25009],{"data":25010,"marks":25011,"value":155,"nodeType":84},{},[],{"metadata":25013,"sys":25016,"fields":25021},{"tags":25014,"concepts":25015},[],[],{"space":25017,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25019,"publishedVersion":64,"revision":46,"locale":29},{"sys":25018},{"type":12,"linkType":13,"id":14},{"sys":25020},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25022},{"url":408,"details":25023,"fileName":414,"contentType":415},{"size":410,"image":25024},{"width":412,"height":413},{"sys":25026,"fields":25029},{"id":25027,"createdAt":25028},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":25030,"slug":25031,"articleIntro":25030,"category":25032},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[25033],{"metadata":25034,"sys":25037,"fields":25044},{"tags":25035,"concepts":25036},[],[],{"space":25038,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25040,"publishedVersion":364,"revision":64,"contentType":25042,"locale":29},{"sys":25039},{"type":12,"linkType":13,"id":14},{"sys":25041},{"id":21,"type":12,"linkType":22},{"sys":25043},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25045,"metaTitle":374,"metaDescription":375,"mainTitle":25046,"subtitle":393,"heroImage":25061,"ctaButton":416,"ctaLink":417},[373],{"data":25047,"content":25048,"nodeType":76},{},[25049,25055],{"data":25050,"content":25051,"nodeType":386},{},[25052],{"data":25053,"marks":25054,"value":385,"nodeType":84},{},[],{"data":25056,"content":25057,"nodeType":89},{},[25058],{"data":25059,"marks":25060,"value":155,"nodeType":84},{},[],{"metadata":25062,"sys":25065,"fields":25070},{"tags":25063,"concepts":25064},[],[],{"space":25066,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25068,"publishedVersion":64,"revision":46,"locale":29},{"sys":25067},{"type":12,"linkType":13,"id":14},{"sys":25069},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25071},{"url":408,"details":25072,"fileName":414,"contentType":415},{"size":410,"image":25073},{"width":412,"height":413},{"sys":25075,"fields":25078},{"id":25076,"createdAt":25077},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":25079,"slug":25080,"articleIntro":25079,"category":25081},"274 - Prêts","compte-274-prets",[25082],{"metadata":25083,"sys":25086,"fields":25093},{"tags":25084,"concepts":25085},[],[],{"space":25087,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25089,"publishedVersion":364,"revision":64,"contentType":25091,"locale":29},{"sys":25088},{"type":12,"linkType":13,"id":14},{"sys":25090},{"id":21,"type":12,"linkType":22},{"sys":25092},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25094,"metaTitle":374,"metaDescription":375,"mainTitle":25095,"subtitle":393,"heroImage":25110,"ctaButton":416,"ctaLink":417},[373],{"data":25096,"content":25097,"nodeType":76},{},[25098,25104],{"data":25099,"content":25100,"nodeType":386},{},[25101],{"data":25102,"marks":25103,"value":385,"nodeType":84},{},[],{"data":25105,"content":25106,"nodeType":89},{},[25107],{"data":25108,"marks":25109,"value":155,"nodeType":84},{},[],{"metadata":25111,"sys":25114,"fields":25119},{"tags":25112,"concepts":25113},[],[],{"space":25115,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25117,"publishedVersion":64,"revision":46,"locale":29},{"sys":25116},{"type":12,"linkType":13,"id":14},{"sys":25118},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25120},{"url":408,"details":25121,"fileName":414,"contentType":415},{"size":410,"image":25122},{"width":412,"height":413},{"sys":25124,"fields":25127},{"id":25125,"createdAt":25126},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":25128,"slug":25129,"articleIntro":25128,"category":25130},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[25131],{"metadata":25132,"sys":25135,"fields":25142},{"tags":25133,"concepts":25134},[],[],{"space":25136,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25138,"publishedVersion":364,"revision":64,"contentType":25140,"locale":29},{"sys":25137},{"type":12,"linkType":13,"id":14},{"sys":25139},{"id":21,"type":12,"linkType":22},{"sys":25141},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25143,"metaTitle":374,"metaDescription":375,"mainTitle":25144,"subtitle":393,"heroImage":25159,"ctaButton":416,"ctaLink":417},[373],{"data":25145,"content":25146,"nodeType":76},{},[25147,25153],{"data":25148,"content":25149,"nodeType":386},{},[25150],{"data":25151,"marks":25152,"value":385,"nodeType":84},{},[],{"data":25154,"content":25155,"nodeType":89},{},[25156],{"data":25157,"marks":25158,"value":155,"nodeType":84},{},[],{"metadata":25160,"sys":25163,"fields":25168},{"tags":25161,"concepts":25162},[],[],{"space":25164,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25166,"publishedVersion":64,"revision":46,"locale":29},{"sys":25165},{"type":12,"linkType":13,"id":14},{"sys":25167},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25169},{"url":408,"details":25170,"fileName":414,"contentType":415},{"size":410,"image":25171},{"width":412,"height":413},{"sys":25173,"fields":25176},{"id":25174,"createdAt":25175},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":25177,"slug":25178,"articleIntro":-1,"category":25179},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[25180],{"metadata":25181,"sys":25184,"fields":25191},{"tags":25182,"concepts":25183},[],[],{"space":25185,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25187,"publishedVersion":364,"revision":64,"contentType":25189,"locale":29},{"sys":25186},{"type":12,"linkType":13,"id":14},{"sys":25188},{"id":21,"type":12,"linkType":22},{"sys":25190},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25192,"metaTitle":374,"metaDescription":375,"mainTitle":25193,"subtitle":393,"heroImage":25208,"ctaButton":416,"ctaLink":417},[373],{"data":25194,"content":25195,"nodeType":76},{},[25196,25202],{"data":25197,"content":25198,"nodeType":386},{},[25199],{"data":25200,"marks":25201,"value":385,"nodeType":84},{},[],{"data":25203,"content":25204,"nodeType":89},{},[25205],{"data":25206,"marks":25207,"value":155,"nodeType":84},{},[],{"metadata":25209,"sys":25212,"fields":25217},{"tags":25210,"concepts":25211},[],[],{"space":25213,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25215,"publishedVersion":64,"revision":46,"locale":29},{"sys":25214},{"type":12,"linkType":13,"id":14},{"sys":25216},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25218},{"url":408,"details":25219,"fileName":414,"contentType":415},{"size":410,"image":25220},{"width":412,"height":413},{"sys":25222,"fields":25225},{"id":25223,"createdAt":25224},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":25226,"slug":25227,"articleIntro":-1,"category":25228},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[25229],{"metadata":25230,"sys":25233,"fields":25240},{"tags":25231,"concepts":25232},[],[],{"space":25234,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25236,"publishedVersion":364,"revision":64,"contentType":25238,"locale":29},{"sys":25235},{"type":12,"linkType":13,"id":14},{"sys":25237},{"id":21,"type":12,"linkType":22},{"sys":25239},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25241,"metaTitle":374,"metaDescription":375,"mainTitle":25242,"subtitle":393,"heroImage":25257,"ctaButton":416,"ctaLink":417},[373],{"data":25243,"content":25244,"nodeType":76},{},[25245,25251],{"data":25246,"content":25247,"nodeType":386},{},[25248],{"data":25249,"marks":25250,"value":385,"nodeType":84},{},[],{"data":25252,"content":25253,"nodeType":89},{},[25254],{"data":25255,"marks":25256,"value":155,"nodeType":84},{},[],{"metadata":25258,"sys":25261,"fields":25266},{"tags":25259,"concepts":25260},[],[],{"space":25262,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25264,"publishedVersion":64,"revision":46,"locale":29},{"sys":25263},{"type":12,"linkType":13,"id":14},{"sys":25265},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25267},{"url":408,"details":25268,"fileName":414,"contentType":415},{"size":410,"image":25269},{"width":412,"height":413},{"sys":25271,"fields":25274},{"id":25272,"createdAt":25273},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":25275,"slug":25276,"articleIntro":25275,"category":25277},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[25278],{"metadata":25279,"sys":25282,"fields":25289},{"tags":25280,"concepts":25281},[],[],{"space":25283,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25285,"publishedVersion":364,"revision":64,"contentType":25287,"locale":29},{"sys":25284},{"type":12,"linkType":13,"id":14},{"sys":25286},{"id":21,"type":12,"linkType":22},{"sys":25288},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25290,"metaTitle":374,"metaDescription":375,"mainTitle":25291,"subtitle":393,"heroImage":25306,"ctaButton":416,"ctaLink":417},[373],{"data":25292,"content":25293,"nodeType":76},{},[25294,25300],{"data":25295,"content":25296,"nodeType":386},{},[25297],{"data":25298,"marks":25299,"value":385,"nodeType":84},{},[],{"data":25301,"content":25302,"nodeType":89},{},[25303],{"data":25304,"marks":25305,"value":155,"nodeType":84},{},[],{"metadata":25307,"sys":25310,"fields":25315},{"tags":25308,"concepts":25309},[],[],{"space":25311,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25313,"publishedVersion":64,"revision":46,"locale":29},{"sys":25312},{"type":12,"linkType":13,"id":14},{"sys":25314},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25316},{"url":408,"details":25317,"fileName":414,"contentType":415},{"size":410,"image":25318},{"width":412,"height":413},{"sys":25320,"fields":25323},{"id":25321,"createdAt":25322},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":25324,"slug":25325,"articleIntro":25324,"category":25326},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[25327],{"metadata":25328,"sys":25331,"fields":25338},{"tags":25329,"concepts":25330},[],[],{"space":25332,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25334,"publishedVersion":364,"revision":64,"contentType":25336,"locale":29},{"sys":25333},{"type":12,"linkType":13,"id":14},{"sys":25335},{"id":21,"type":12,"linkType":22},{"sys":25337},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25339,"metaTitle":374,"metaDescription":375,"mainTitle":25340,"subtitle":393,"heroImage":25355,"ctaButton":416,"ctaLink":417},[373],{"data":25341,"content":25342,"nodeType":76},{},[25343,25349],{"data":25344,"content":25345,"nodeType":386},{},[25346],{"data":25347,"marks":25348,"value":385,"nodeType":84},{},[],{"data":25350,"content":25351,"nodeType":89},{},[25352],{"data":25353,"marks":25354,"value":155,"nodeType":84},{},[],{"metadata":25356,"sys":25359,"fields":25364},{"tags":25357,"concepts":25358},[],[],{"space":25360,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25362,"publishedVersion":64,"revision":46,"locale":29},{"sys":25361},{"type":12,"linkType":13,"id":14},{"sys":25363},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25365},{"url":408,"details":25366,"fileName":414,"contentType":415},{"size":410,"image":25367},{"width":412,"height":413},{"sys":25369,"fields":25372},{"id":25370,"createdAt":25371},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":25373,"slug":25374,"articleIntro":-1,"category":25375},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[25376],{"metadata":25377,"sys":25380,"fields":25387},{"tags":25378,"concepts":25379},[],[],{"space":25381,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25383,"publishedVersion":364,"revision":64,"contentType":25385,"locale":29},{"sys":25382},{"type":12,"linkType":13,"id":14},{"sys":25384},{"id":21,"type":12,"linkType":22},{"sys":25386},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25388,"metaTitle":374,"metaDescription":375,"mainTitle":25389,"subtitle":393,"heroImage":25404,"ctaButton":416,"ctaLink":417},[373],{"data":25390,"content":25391,"nodeType":76},{},[25392,25398],{"data":25393,"content":25394,"nodeType":386},{},[25395],{"data":25396,"marks":25397,"value":385,"nodeType":84},{},[],{"data":25399,"content":25400,"nodeType":89},{},[25401],{"data":25402,"marks":25403,"value":155,"nodeType":84},{},[],{"metadata":25405,"sys":25408,"fields":25413},{"tags":25406,"concepts":25407},[],[],{"space":25409,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25411,"publishedVersion":64,"revision":46,"locale":29},{"sys":25410},{"type":12,"linkType":13,"id":14},{"sys":25412},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25414},{"url":408,"details":25415,"fileName":414,"contentType":415},{"size":410,"image":25416},{"width":412,"height":413},{"sys":25418,"fields":25421},{"id":25419,"createdAt":25420},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":25422,"slug":25423,"articleIntro":25422,"category":25424},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[25425],{"metadata":25426,"sys":25429,"fields":25436},{"tags":25427,"concepts":25428},[],[],{"space":25430,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25432,"publishedVersion":364,"revision":64,"contentType":25434,"locale":29},{"sys":25431},{"type":12,"linkType":13,"id":14},{"sys":25433},{"id":21,"type":12,"linkType":22},{"sys":25435},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25437,"metaTitle":374,"metaDescription":375,"mainTitle":25438,"subtitle":393,"heroImage":25453,"ctaButton":416,"ctaLink":417},[373],{"data":25439,"content":25440,"nodeType":76},{},[25441,25447],{"data":25442,"content":25443,"nodeType":386},{},[25444],{"data":25445,"marks":25446,"value":385,"nodeType":84},{},[],{"data":25448,"content":25449,"nodeType":89},{},[25450],{"data":25451,"marks":25452,"value":155,"nodeType":84},{},[],{"metadata":25454,"sys":25457,"fields":25462},{"tags":25455,"concepts":25456},[],[],{"space":25458,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25460,"publishedVersion":64,"revision":46,"locale":29},{"sys":25459},{"type":12,"linkType":13,"id":14},{"sys":25461},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25463},{"url":408,"details":25464,"fileName":414,"contentType":415},{"size":410,"image":25465},{"width":412,"height":413},{"sys":25467,"fields":25470},{"id":25468,"createdAt":25469},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":25471,"slug":25472,"articleIntro":25471,"category":25473},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[25474],{"metadata":25475,"sys":25478,"fields":25485},{"tags":25476,"concepts":25477},[],[],{"space":25479,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25481,"publishedVersion":364,"revision":64,"contentType":25483,"locale":29},{"sys":25480},{"type":12,"linkType":13,"id":14},{"sys":25482},{"id":21,"type":12,"linkType":22},{"sys":25484},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25486,"metaTitle":374,"metaDescription":375,"mainTitle":25487,"subtitle":393,"heroImage":25502,"ctaButton":416,"ctaLink":417},[373],{"data":25488,"content":25489,"nodeType":76},{},[25490,25496],{"data":25491,"content":25492,"nodeType":386},{},[25493],{"data":25494,"marks":25495,"value":385,"nodeType":84},{},[],{"data":25497,"content":25498,"nodeType":89},{},[25499],{"data":25500,"marks":25501,"value":155,"nodeType":84},{},[],{"metadata":25503,"sys":25506,"fields":25511},{"tags":25504,"concepts":25505},[],[],{"space":25507,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25509,"publishedVersion":64,"revision":46,"locale":29},{"sys":25508},{"type":12,"linkType":13,"id":14},{"sys":25510},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25512},{"url":408,"details":25513,"fileName":414,"contentType":415},{"size":410,"image":25514},{"width":412,"height":413},{"sys":25516,"fields":25519},{"id":25517,"createdAt":25518},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":25520,"slug":25521,"articleIntro":25520,"category":25522},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[25523],{"metadata":25524,"sys":25527,"fields":25534},{"tags":25525,"concepts":25526},[],[],{"space":25528,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25530,"publishedVersion":364,"revision":64,"contentType":25532,"locale":29},{"sys":25529},{"type":12,"linkType":13,"id":14},{"sys":25531},{"id":21,"type":12,"linkType":22},{"sys":25533},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25535,"metaTitle":374,"metaDescription":375,"mainTitle":25536,"subtitle":393,"heroImage":25551,"ctaButton":416,"ctaLink":417},[373],{"data":25537,"content":25538,"nodeType":76},{},[25539,25545],{"data":25540,"content":25541,"nodeType":386},{},[25542],{"data":25543,"marks":25544,"value":385,"nodeType":84},{},[],{"data":25546,"content":25547,"nodeType":89},{},[25548],{"data":25549,"marks":25550,"value":155,"nodeType":84},{},[],{"metadata":25552,"sys":25555,"fields":25560},{"tags":25553,"concepts":25554},[],[],{"space":25556,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25558,"publishedVersion":64,"revision":46,"locale":29},{"sys":25557},{"type":12,"linkType":13,"id":14},{"sys":25559},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25561},{"url":408,"details":25562,"fileName":414,"contentType":415},{"size":410,"image":25563},{"width":412,"height":413},{"sys":25565,"fields":25568},{"id":25566,"createdAt":25567},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":25569,"slug":25570,"articleIntro":-1,"category":25571},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[25572],{"metadata":25573,"sys":25576,"fields":25583},{"tags":25574,"concepts":25575},[],[],{"space":25577,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25579,"publishedVersion":364,"revision":64,"contentType":25581,"locale":29},{"sys":25578},{"type":12,"linkType":13,"id":14},{"sys":25580},{"id":21,"type":12,"linkType":22},{"sys":25582},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25584,"metaTitle":374,"metaDescription":375,"mainTitle":25585,"subtitle":393,"heroImage":25600,"ctaButton":416,"ctaLink":417},[373],{"data":25586,"content":25587,"nodeType":76},{},[25588,25594],{"data":25589,"content":25590,"nodeType":386},{},[25591],{"data":25592,"marks":25593,"value":385,"nodeType":84},{},[],{"data":25595,"content":25596,"nodeType":89},{},[25597],{"data":25598,"marks":25599,"value":155,"nodeType":84},{},[],{"metadata":25601,"sys":25604,"fields":25609},{"tags":25602,"concepts":25603},[],[],{"space":25605,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25607,"publishedVersion":64,"revision":46,"locale":29},{"sys":25606},{"type":12,"linkType":13,"id":14},{"sys":25608},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25610},{"url":408,"details":25611,"fileName":414,"contentType":415},{"size":410,"image":25612},{"width":412,"height":413},{"sys":25614,"fields":25617},{"id":25615,"createdAt":25616},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":25618,"slug":25619,"articleIntro":25618,"category":25620},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[25621],{"metadata":25622,"sys":25625,"fields":25632},{"tags":25623,"concepts":25624},[],[],{"space":25626,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25628,"publishedVersion":364,"revision":64,"contentType":25630,"locale":29},{"sys":25627},{"type":12,"linkType":13,"id":14},{"sys":25629},{"id":21,"type":12,"linkType":22},{"sys":25631},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25633,"metaTitle":374,"metaDescription":375,"mainTitle":25634,"subtitle":393,"heroImage":25649,"ctaButton":416,"ctaLink":417},[373],{"data":25635,"content":25636,"nodeType":76},{},[25637,25643],{"data":25638,"content":25639,"nodeType":386},{},[25640],{"data":25641,"marks":25642,"value":385,"nodeType":84},{},[],{"data":25644,"content":25645,"nodeType":89},{},[25646],{"data":25647,"marks":25648,"value":155,"nodeType":84},{},[],{"metadata":25650,"sys":25653,"fields":25658},{"tags":25651,"concepts":25652},[],[],{"space":25654,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25656,"publishedVersion":64,"revision":46,"locale":29},{"sys":25655},{"type":12,"linkType":13,"id":14},{"sys":25657},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25659},{"url":408,"details":25660,"fileName":414,"contentType":415},{"size":410,"image":25661},{"width":412,"height":413},{"sys":25663,"fields":25666},{"id":25664,"createdAt":25665},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":25667,"slug":25668,"articleIntro":25667,"category":25669},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[25670],{"metadata":25671,"sys":25674,"fields":25681},{"tags":25672,"concepts":25673},[],[],{"space":25675,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25677,"publishedVersion":364,"revision":64,"contentType":25679,"locale":29},{"sys":25676},{"type":12,"linkType":13,"id":14},{"sys":25678},{"id":21,"type":12,"linkType":22},{"sys":25680},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25682,"metaTitle":374,"metaDescription":375,"mainTitle":25683,"subtitle":393,"heroImage":25698,"ctaButton":416,"ctaLink":417},[373],{"data":25684,"content":25685,"nodeType":76},{},[25686,25692],{"data":25687,"content":25688,"nodeType":386},{},[25689],{"data":25690,"marks":25691,"value":385,"nodeType":84},{},[],{"data":25693,"content":25694,"nodeType":89},{},[25695],{"data":25696,"marks":25697,"value":155,"nodeType":84},{},[],{"metadata":25699,"sys":25702,"fields":25707},{"tags":25700,"concepts":25701},[],[],{"space":25703,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25705,"publishedVersion":64,"revision":46,"locale":29},{"sys":25704},{"type":12,"linkType":13,"id":14},{"sys":25706},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25708},{"url":408,"details":25709,"fileName":414,"contentType":415},{"size":410,"image":25710},{"width":412,"height":413},{"sys":25712,"fields":25715},{"id":25713,"createdAt":25714},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":25716,"slug":25717,"articleIntro":25716,"category":25718},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[25719],{"metadata":25720,"sys":25723,"fields":25730},{"tags":25721,"concepts":25722},[],[],{"space":25724,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25726,"publishedVersion":364,"revision":64,"contentType":25728,"locale":29},{"sys":25725},{"type":12,"linkType":13,"id":14},{"sys":25727},{"id":21,"type":12,"linkType":22},{"sys":25729},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25731,"metaTitle":374,"metaDescription":375,"mainTitle":25732,"subtitle":393,"heroImage":25747,"ctaButton":416,"ctaLink":417},[373],{"data":25733,"content":25734,"nodeType":76},{},[25735,25741],{"data":25736,"content":25737,"nodeType":386},{},[25738],{"data":25739,"marks":25740,"value":385,"nodeType":84},{},[],{"data":25742,"content":25743,"nodeType":89},{},[25744],{"data":25745,"marks":25746,"value":155,"nodeType":84},{},[],{"metadata":25748,"sys":25751,"fields":25756},{"tags":25749,"concepts":25750},[],[],{"space":25752,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25754,"publishedVersion":64,"revision":46,"locale":29},{"sys":25753},{"type":12,"linkType":13,"id":14},{"sys":25755},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25757},{"url":408,"details":25758,"fileName":414,"contentType":415},{"size":410,"image":25759},{"width":412,"height":413},{"sys":25761,"fields":25764},{"id":25762,"createdAt":25763},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":25765,"slug":25766,"articleIntro":25765,"category":25767},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[25768],{"metadata":25769,"sys":25772,"fields":25779},{"tags":25770,"concepts":25771},[],[],{"space":25773,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25775,"publishedVersion":364,"revision":64,"contentType":25777,"locale":29},{"sys":25774},{"type":12,"linkType":13,"id":14},{"sys":25776},{"id":21,"type":12,"linkType":22},{"sys":25778},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25780,"metaTitle":374,"metaDescription":375,"mainTitle":25781,"subtitle":393,"heroImage":25796,"ctaButton":416,"ctaLink":417},[373],{"data":25782,"content":25783,"nodeType":76},{},[25784,25790],{"data":25785,"content":25786,"nodeType":386},{},[25787],{"data":25788,"marks":25789,"value":385,"nodeType":84},{},[],{"data":25791,"content":25792,"nodeType":89},{},[25793],{"data":25794,"marks":25795,"value":155,"nodeType":84},{},[],{"metadata":25797,"sys":25800,"fields":25805},{"tags":25798,"concepts":25799},[],[],{"space":25801,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25803,"publishedVersion":64,"revision":46,"locale":29},{"sys":25802},{"type":12,"linkType":13,"id":14},{"sys":25804},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25806},{"url":408,"details":25807,"fileName":414,"contentType":415},{"size":410,"image":25808},{"width":412,"height":413},{"sys":25810,"fields":25813},{"id":25811,"createdAt":25812},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":25814,"slug":25815,"articleIntro":25814,"category":25816},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[25817],{"metadata":25818,"sys":25821,"fields":25828},{"tags":25819,"concepts":25820},[],[],{"space":25822,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25824,"publishedVersion":364,"revision":64,"contentType":25826,"locale":29},{"sys":25823},{"type":12,"linkType":13,"id":14},{"sys":25825},{"id":21,"type":12,"linkType":22},{"sys":25827},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25829,"metaTitle":374,"metaDescription":375,"mainTitle":25830,"subtitle":393,"heroImage":25845,"ctaButton":416,"ctaLink":417},[373],{"data":25831,"content":25832,"nodeType":76},{},[25833,25839],{"data":25834,"content":25835,"nodeType":386},{},[25836],{"data":25837,"marks":25838,"value":385,"nodeType":84},{},[],{"data":25840,"content":25841,"nodeType":89},{},[25842],{"data":25843,"marks":25844,"value":155,"nodeType":84},{},[],{"metadata":25846,"sys":25849,"fields":25854},{"tags":25847,"concepts":25848},[],[],{"space":25850,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25852,"publishedVersion":64,"revision":46,"locale":29},{"sys":25851},{"type":12,"linkType":13,"id":14},{"sys":25853},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25855},{"url":408,"details":25856,"fileName":414,"contentType":415},{"size":410,"image":25857},{"width":412,"height":413},{"sys":25859,"fields":25862},{"id":25860,"createdAt":25861},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":25863,"slug":25864,"articleIntro":25863,"category":25865},"7083 - Locations diverses","compte-7083-locations-diverses",[25866],{"metadata":25867,"sys":25870,"fields":25877},{"tags":25868,"concepts":25869},[],[],{"space":25871,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25873,"publishedVersion":364,"revision":64,"contentType":25875,"locale":29},{"sys":25872},{"type":12,"linkType":13,"id":14},{"sys":25874},{"id":21,"type":12,"linkType":22},{"sys":25876},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25878,"metaTitle":374,"metaDescription":375,"mainTitle":25879,"subtitle":393,"heroImage":25894,"ctaButton":416,"ctaLink":417},[373],{"data":25880,"content":25881,"nodeType":76},{},[25882,25888],{"data":25883,"content":25884,"nodeType":386},{},[25885],{"data":25886,"marks":25887,"value":385,"nodeType":84},{},[],{"data":25889,"content":25890,"nodeType":89},{},[25891],{"data":25892,"marks":25893,"value":155,"nodeType":84},{},[],{"metadata":25895,"sys":25898,"fields":25903},{"tags":25896,"concepts":25897},[],[],{"space":25899,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25901,"publishedVersion":64,"revision":46,"locale":29},{"sys":25900},{"type":12,"linkType":13,"id":14},{"sys":25902},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25904},{"url":408,"details":25905,"fileName":414,"contentType":415},{"size":410,"image":25906},{"width":412,"height":413},{"sys":25908,"fields":25911},{"id":25909,"createdAt":25910},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":25912,"slug":25913,"articleIntro":-1,"category":25914},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[25915],{"metadata":25916,"sys":25919,"fields":25926},{"tags":25917,"concepts":25918},[],[],{"space":25920,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25922,"publishedVersion":364,"revision":64,"contentType":25924,"locale":29},{"sys":25921},{"type":12,"linkType":13,"id":14},{"sys":25923},{"id":21,"type":12,"linkType":22},{"sys":25925},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25927,"metaTitle":374,"metaDescription":375,"mainTitle":25928,"subtitle":393,"heroImage":25943,"ctaButton":416,"ctaLink":417},[373],{"data":25929,"content":25930,"nodeType":76},{},[25931,25937],{"data":25932,"content":25933,"nodeType":386},{},[25934],{"data":25935,"marks":25936,"value":385,"nodeType":84},{},[],{"data":25938,"content":25939,"nodeType":89},{},[25940],{"data":25941,"marks":25942,"value":155,"nodeType":84},{},[],{"metadata":25944,"sys":25947,"fields":25952},{"tags":25945,"concepts":25946},[],[],{"space":25948,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25950,"publishedVersion":64,"revision":46,"locale":29},{"sys":25949},{"type":12,"linkType":13,"id":14},{"sys":25951},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":25953},{"url":408,"details":25954,"fileName":414,"contentType":415},{"size":410,"image":25955},{"width":412,"height":413},{"sys":25957,"fields":25960},{"id":25958,"createdAt":25959},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":25961,"slug":25962,"articleIntro":25961,"category":25963},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[25964],{"metadata":25965,"sys":25968,"fields":25975},{"tags":25966,"concepts":25967},[],[],{"space":25969,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":25971,"publishedVersion":364,"revision":64,"contentType":25973,"locale":29},{"sys":25970},{"type":12,"linkType":13,"id":14},{"sys":25972},{"id":21,"type":12,"linkType":22},{"sys":25974},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":25976,"metaTitle":374,"metaDescription":375,"mainTitle":25977,"subtitle":393,"heroImage":25992,"ctaButton":416,"ctaLink":417},[373],{"data":25978,"content":25979,"nodeType":76},{},[25980,25986],{"data":25981,"content":25982,"nodeType":386},{},[25983],{"data":25984,"marks":25985,"value":385,"nodeType":84},{},[],{"data":25987,"content":25988,"nodeType":89},{},[25989],{"data":25990,"marks":25991,"value":155,"nodeType":84},{},[],{"metadata":25993,"sys":25996,"fields":26001},{"tags":25994,"concepts":25995},[],[],{"space":25997,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":25999,"publishedVersion":64,"revision":46,"locale":29},{"sys":25998},{"type":12,"linkType":13,"id":14},{"sys":26000},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26002},{"url":408,"details":26003,"fileName":414,"contentType":415},{"size":410,"image":26004},{"width":412,"height":413},{"sys":26006,"fields":26009},{"id":26007,"createdAt":26008},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":26010,"slug":26011,"articleIntro":26010,"category":26012},"331 - Produits en cours","compte-331-produits-en-cours",[26013],{"metadata":26014,"sys":26017,"fields":26024},{"tags":26015,"concepts":26016},[],[],{"space":26018,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26020,"publishedVersion":364,"revision":64,"contentType":26022,"locale":29},{"sys":26019},{"type":12,"linkType":13,"id":14},{"sys":26021},{"id":21,"type":12,"linkType":22},{"sys":26023},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26025,"metaTitle":374,"metaDescription":375,"mainTitle":26026,"subtitle":393,"heroImage":26041,"ctaButton":416,"ctaLink":417},[373],{"data":26027,"content":26028,"nodeType":76},{},[26029,26035],{"data":26030,"content":26031,"nodeType":386},{},[26032],{"data":26033,"marks":26034,"value":385,"nodeType":84},{},[],{"data":26036,"content":26037,"nodeType":89},{},[26038],{"data":26039,"marks":26040,"value":155,"nodeType":84},{},[],{"metadata":26042,"sys":26045,"fields":26050},{"tags":26043,"concepts":26044},[],[],{"space":26046,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26048,"publishedVersion":64,"revision":46,"locale":29},{"sys":26047},{"type":12,"linkType":13,"id":14},{"sys":26049},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26051},{"url":408,"details":26052,"fileName":414,"contentType":415},{"size":410,"image":26053},{"width":412,"height":413},{"sys":26055,"fields":26058},{"id":26056,"createdAt":26057},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":26059,"slug":26060,"articleIntro":26059,"category":26061},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[26062],{"metadata":26063,"sys":26066,"fields":26073},{"tags":26064,"concepts":26065},[],[],{"space":26067,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26069,"publishedVersion":364,"revision":64,"contentType":26071,"locale":29},{"sys":26068},{"type":12,"linkType":13,"id":14},{"sys":26070},{"id":21,"type":12,"linkType":22},{"sys":26072},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26074,"metaTitle":374,"metaDescription":375,"mainTitle":26075,"subtitle":393,"heroImage":26090,"ctaButton":416,"ctaLink":417},[373],{"data":26076,"content":26077,"nodeType":76},{},[26078,26084],{"data":26079,"content":26080,"nodeType":386},{},[26081],{"data":26082,"marks":26083,"value":385,"nodeType":84},{},[],{"data":26085,"content":26086,"nodeType":89},{},[26087],{"data":26088,"marks":26089,"value":155,"nodeType":84},{},[],{"metadata":26091,"sys":26094,"fields":26099},{"tags":26092,"concepts":26093},[],[],{"space":26095,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26097,"publishedVersion":64,"revision":46,"locale":29},{"sys":26096},{"type":12,"linkType":13,"id":14},{"sys":26098},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26100},{"url":408,"details":26101,"fileName":414,"contentType":415},{"size":410,"image":26102},{"width":412,"height":413},{"sys":26104,"fields":26107},{"id":26105,"createdAt":26106},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26108,"slug":26109,"articleIntro":26108,"category":26110},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26111],{"metadata":26112,"sys":26115,"fields":26122},{"tags":26113,"concepts":26114},[],[],{"space":26116,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26118,"publishedVersion":364,"revision":64,"contentType":26120,"locale":29},{"sys":26117},{"type":12,"linkType":13,"id":14},{"sys":26119},{"id":21,"type":12,"linkType":22},{"sys":26121},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26123,"metaTitle":374,"metaDescription":375,"mainTitle":26124,"subtitle":393,"heroImage":26139,"ctaButton":416,"ctaLink":417},[373],{"data":26125,"content":26126,"nodeType":76},{},[26127,26133],{"data":26128,"content":26129,"nodeType":386},{},[26130],{"data":26131,"marks":26132,"value":385,"nodeType":84},{},[],{"data":26134,"content":26135,"nodeType":89},{},[26136],{"data":26137,"marks":26138,"value":155,"nodeType":84},{},[],{"metadata":26140,"sys":26143,"fields":26148},{"tags":26141,"concepts":26142},[],[],{"space":26144,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26146,"publishedVersion":64,"revision":46,"locale":29},{"sys":26145},{"type":12,"linkType":13,"id":14},{"sys":26147},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26149},{"url":408,"details":26150,"fileName":414,"contentType":415},{"size":410,"image":26151},{"width":412,"height":413},{"sys":26153,"fields":26156},{"id":26154,"createdAt":26155},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":26157,"slug":26158,"articleIntro":26157,"category":26159},"Compte 6412 - Congés payés","compte-6412-conges-payes",[26160],{"metadata":26161,"sys":26164,"fields":26171},{"tags":26162,"concepts":26163},[],[],{"space":26165,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26167,"publishedVersion":364,"revision":64,"contentType":26169,"locale":29},{"sys":26166},{"type":12,"linkType":13,"id":14},{"sys":26168},{"id":21,"type":12,"linkType":22},{"sys":26170},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26172,"metaTitle":374,"metaDescription":375,"mainTitle":26173,"subtitle":393,"heroImage":26188,"ctaButton":416,"ctaLink":417},[373],{"data":26174,"content":26175,"nodeType":76},{},[26176,26182],{"data":26177,"content":26178,"nodeType":386},{},[26179],{"data":26180,"marks":26181,"value":385,"nodeType":84},{},[],{"data":26183,"content":26184,"nodeType":89},{},[26185],{"data":26186,"marks":26187,"value":155,"nodeType":84},{},[],{"metadata":26189,"sys":26192,"fields":26197},{"tags":26190,"concepts":26191},[],[],{"space":26193,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26195,"publishedVersion":64,"revision":46,"locale":29},{"sys":26194},{"type":12,"linkType":13,"id":14},{"sys":26196},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26198},{"url":408,"details":26199,"fileName":414,"contentType":415},{"size":410,"image":26200},{"width":412,"height":413},{"sys":26202,"fields":26205},{"id":26203,"createdAt":26204},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":26206,"slug":26207,"articleIntro":26206,"category":26208},"618 - Divers","compte-618-divers",[26209],{"metadata":26210,"sys":26213,"fields":26220},{"tags":26211,"concepts":26212},[],[],{"space":26214,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26216,"publishedVersion":364,"revision":64,"contentType":26218,"locale":29},{"sys":26215},{"type":12,"linkType":13,"id":14},{"sys":26217},{"id":21,"type":12,"linkType":22},{"sys":26219},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26221,"metaTitle":374,"metaDescription":375,"mainTitle":26222,"subtitle":393,"heroImage":26237,"ctaButton":416,"ctaLink":417},[373],{"data":26223,"content":26224,"nodeType":76},{},[26225,26231],{"data":26226,"content":26227,"nodeType":386},{},[26228],{"data":26229,"marks":26230,"value":385,"nodeType":84},{},[],{"data":26232,"content":26233,"nodeType":89},{},[26234],{"data":26235,"marks":26236,"value":155,"nodeType":84},{},[],{"metadata":26238,"sys":26241,"fields":26246},{"tags":26239,"concepts":26240},[],[],{"space":26242,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26244,"publishedVersion":64,"revision":46,"locale":29},{"sys":26243},{"type":12,"linkType":13,"id":14},{"sys":26245},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26247},{"url":408,"details":26248,"fileName":414,"contentType":415},{"size":410,"image":26249},{"width":412,"height":413},{"sys":26251,"fields":26254},{"id":26252,"createdAt":26253},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":26255,"slug":26256,"articleIntro":26255,"category":26257},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[26258],{"metadata":26259,"sys":26262,"fields":26269},{"tags":26260,"concepts":26261},[],[],{"space":26263,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26265,"publishedVersion":364,"revision":64,"contentType":26267,"locale":29},{"sys":26264},{"type":12,"linkType":13,"id":14},{"sys":26266},{"id":21,"type":12,"linkType":22},{"sys":26268},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26270,"metaTitle":374,"metaDescription":375,"mainTitle":26271,"subtitle":393,"heroImage":26286,"ctaButton":416,"ctaLink":417},[373],{"data":26272,"content":26273,"nodeType":76},{},[26274,26280],{"data":26275,"content":26276,"nodeType":386},{},[26277],{"data":26278,"marks":26279,"value":385,"nodeType":84},{},[],{"data":26281,"content":26282,"nodeType":89},{},[26283],{"data":26284,"marks":26285,"value":155,"nodeType":84},{},[],{"metadata":26287,"sys":26290,"fields":26295},{"tags":26288,"concepts":26289},[],[],{"space":26291,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26293,"publishedVersion":64,"revision":46,"locale":29},{"sys":26292},{"type":12,"linkType":13,"id":14},{"sys":26294},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26296},{"url":408,"details":26297,"fileName":414,"contentType":415},{"size":410,"image":26298},{"width":412,"height":413},{"sys":26300,"fields":26303},{"id":26301,"createdAt":26302},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":26304,"slug":26305,"articleIntro":26304,"category":26306},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[26307],{"metadata":26308,"sys":26311,"fields":26318},{"tags":26309,"concepts":26310},[],[],{"space":26312,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26314,"publishedVersion":364,"revision":64,"contentType":26316,"locale":29},{"sys":26313},{"type":12,"linkType":13,"id":14},{"sys":26315},{"id":21,"type":12,"linkType":22},{"sys":26317},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26319,"metaTitle":374,"metaDescription":375,"mainTitle":26320,"subtitle":393,"heroImage":26335,"ctaButton":416,"ctaLink":417},[373],{"data":26321,"content":26322,"nodeType":76},{},[26323,26329],{"data":26324,"content":26325,"nodeType":386},{},[26326],{"data":26327,"marks":26328,"value":385,"nodeType":84},{},[],{"data":26330,"content":26331,"nodeType":89},{},[26332],{"data":26333,"marks":26334,"value":155,"nodeType":84},{},[],{"metadata":26336,"sys":26339,"fields":26344},{"tags":26337,"concepts":26338},[],[],{"space":26340,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26342,"publishedVersion":64,"revision":46,"locale":29},{"sys":26341},{"type":12,"linkType":13,"id":14},{"sys":26343},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26345},{"url":408,"details":26346,"fileName":414,"contentType":415},{"size":410,"image":26347},{"width":412,"height":413},{"sys":26349,"fields":26352},{"id":26350,"createdAt":26351},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":26353,"slug":26354,"articleIntro":26353,"category":26355},"Compte 6237 - Publications","compte-6237-publications",[26356],{"metadata":26357,"sys":26360,"fields":26367},{"tags":26358,"concepts":26359},[],[],{"space":26361,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26363,"publishedVersion":364,"revision":64,"contentType":26365,"locale":29},{"sys":26362},{"type":12,"linkType":13,"id":14},{"sys":26364},{"id":21,"type":12,"linkType":22},{"sys":26366},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26368,"metaTitle":374,"metaDescription":375,"mainTitle":26369,"subtitle":393,"heroImage":26384,"ctaButton":416,"ctaLink":417},[373],{"data":26370,"content":26371,"nodeType":76},{},[26372,26378],{"data":26373,"content":26374,"nodeType":386},{},[26375],{"data":26376,"marks":26377,"value":385,"nodeType":84},{},[],{"data":26379,"content":26380,"nodeType":89},{},[26381],{"data":26382,"marks":26383,"value":155,"nodeType":84},{},[],{"metadata":26385,"sys":26388,"fields":26393},{"tags":26386,"concepts":26387},[],[],{"space":26389,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26391,"publishedVersion":64,"revision":46,"locale":29},{"sys":26390},{"type":12,"linkType":13,"id":14},{"sys":26392},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26394},{"url":408,"details":26395,"fileName":414,"contentType":415},{"size":410,"image":26396},{"width":412,"height":413},{"sys":26398,"fields":26401},{"id":26399,"createdAt":26400},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":26402,"slug":26403,"articleIntro":-1,"category":26404},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[26405],{"metadata":26406,"sys":26409,"fields":26416},{"tags":26407,"concepts":26408},[],[],{"space":26410,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26412,"publishedVersion":364,"revision":64,"contentType":26414,"locale":29},{"sys":26411},{"type":12,"linkType":13,"id":14},{"sys":26413},{"id":21,"type":12,"linkType":22},{"sys":26415},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26417,"metaTitle":374,"metaDescription":375,"mainTitle":26418,"subtitle":393,"heroImage":26433,"ctaButton":416,"ctaLink":417},[373],{"data":26419,"content":26420,"nodeType":76},{},[26421,26427],{"data":26422,"content":26423,"nodeType":386},{},[26424],{"data":26425,"marks":26426,"value":385,"nodeType":84},{},[],{"data":26428,"content":26429,"nodeType":89},{},[26430],{"data":26431,"marks":26432,"value":155,"nodeType":84},{},[],{"metadata":26434,"sys":26437,"fields":26442},{"tags":26435,"concepts":26436},[],[],{"space":26438,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26440,"publishedVersion":64,"revision":46,"locale":29},{"sys":26439},{"type":12,"linkType":13,"id":14},{"sys":26441},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26443},{"url":408,"details":26444,"fileName":414,"contentType":415},{"size":410,"image":26445},{"width":412,"height":413},{"sys":26447,"fields":26450},{"id":26448,"createdAt":26449},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":26451,"slug":26452,"articleIntro":26451,"category":26453},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[26454],{"metadata":26455,"sys":26458,"fields":26465},{"tags":26456,"concepts":26457},[],[],{"space":26459,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26461,"publishedVersion":364,"revision":64,"contentType":26463,"locale":29},{"sys":26460},{"type":12,"linkType":13,"id":14},{"sys":26462},{"id":21,"type":12,"linkType":22},{"sys":26464},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26466,"metaTitle":374,"metaDescription":375,"mainTitle":26467,"subtitle":393,"heroImage":26482,"ctaButton":416,"ctaLink":417},[373],{"data":26468,"content":26469,"nodeType":76},{},[26470,26476],{"data":26471,"content":26472,"nodeType":386},{},[26473],{"data":26474,"marks":26475,"value":385,"nodeType":84},{},[],{"data":26477,"content":26478,"nodeType":89},{},[26479],{"data":26480,"marks":26481,"value":155,"nodeType":84},{},[],{"metadata":26483,"sys":26486,"fields":26491},{"tags":26484,"concepts":26485},[],[],{"space":26487,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26489,"publishedVersion":64,"revision":46,"locale":29},{"sys":26488},{"type":12,"linkType":13,"id":14},{"sys":26490},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26492},{"url":408,"details":26493,"fileName":414,"contentType":415},{"size":410,"image":26494},{"width":412,"height":413},{"sys":26496,"fields":26499},{"id":26497,"createdAt":26498},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":26500,"slug":26501,"articleIntro":26500,"category":26502},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[26503],{"metadata":26504,"sys":26507,"fields":26514},{"tags":26505,"concepts":26506},[],[],{"space":26508,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26510,"publishedVersion":364,"revision":64,"contentType":26512,"locale":29},{"sys":26509},{"type":12,"linkType":13,"id":14},{"sys":26511},{"id":21,"type":12,"linkType":22},{"sys":26513},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26515,"metaTitle":374,"metaDescription":375,"mainTitle":26516,"subtitle":393,"heroImage":26531,"ctaButton":416,"ctaLink":417},[373],{"data":26517,"content":26518,"nodeType":76},{},[26519,26525],{"data":26520,"content":26521,"nodeType":386},{},[26522],{"data":26523,"marks":26524,"value":385,"nodeType":84},{},[],{"data":26526,"content":26527,"nodeType":89},{},[26528],{"data":26529,"marks":26530,"value":155,"nodeType":84},{},[],{"metadata":26532,"sys":26535,"fields":26540},{"tags":26533,"concepts":26534},[],[],{"space":26536,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26538,"publishedVersion":64,"revision":46,"locale":29},{"sys":26537},{"type":12,"linkType":13,"id":14},{"sys":26539},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26541},{"url":408,"details":26542,"fileName":414,"contentType":415},{"size":410,"image":26543},{"width":412,"height":413},{"sys":26545,"fields":26548},{"id":26546,"createdAt":26547},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":26549,"slug":26550,"articleIntro":26549,"category":26551},"Compte 502 - Actions propres","compte-502-actions-propres",[26552],{"metadata":26553,"sys":26556,"fields":26563},{"tags":26554,"concepts":26555},[],[],{"space":26557,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26559,"publishedVersion":364,"revision":64,"contentType":26561,"locale":29},{"sys":26558},{"type":12,"linkType":13,"id":14},{"sys":26560},{"id":21,"type":12,"linkType":22},{"sys":26562},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26564,"metaTitle":374,"metaDescription":375,"mainTitle":26565,"subtitle":393,"heroImage":26580,"ctaButton":416,"ctaLink":417},[373],{"data":26566,"content":26567,"nodeType":76},{},[26568,26574],{"data":26569,"content":26570,"nodeType":386},{},[26571],{"data":26572,"marks":26573,"value":385,"nodeType":84},{},[],{"data":26575,"content":26576,"nodeType":89},{},[26577],{"data":26578,"marks":26579,"value":155,"nodeType":84},{},[],{"metadata":26581,"sys":26584,"fields":26589},{"tags":26582,"concepts":26583},[],[],{"space":26585,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26587,"publishedVersion":64,"revision":46,"locale":29},{"sys":26586},{"type":12,"linkType":13,"id":14},{"sys":26588},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26590},{"url":408,"details":26591,"fileName":414,"contentType":415},{"size":410,"image":26592},{"width":412,"height":413},{"sys":26594,"fields":26597},{"id":26595,"createdAt":26596},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":26598,"slug":26599,"articleIntro":26598,"category":26600},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[26601],{"metadata":26602,"sys":26605,"fields":26612},{"tags":26603,"concepts":26604},[],[],{"space":26606,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26608,"publishedVersion":364,"revision":64,"contentType":26610,"locale":29},{"sys":26607},{"type":12,"linkType":13,"id":14},{"sys":26609},{"id":21,"type":12,"linkType":22},{"sys":26611},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26613,"metaTitle":374,"metaDescription":375,"mainTitle":26614,"subtitle":393,"heroImage":26629,"ctaButton":416,"ctaLink":417},[373],{"data":26615,"content":26616,"nodeType":76},{},[26617,26623],{"data":26618,"content":26619,"nodeType":386},{},[26620],{"data":26621,"marks":26622,"value":385,"nodeType":84},{},[],{"data":26624,"content":26625,"nodeType":89},{},[26626],{"data":26627,"marks":26628,"value":155,"nodeType":84},{},[],{"metadata":26630,"sys":26633,"fields":26638},{"tags":26631,"concepts":26632},[],[],{"space":26634,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26636,"publishedVersion":64,"revision":46,"locale":29},{"sys":26635},{"type":12,"linkType":13,"id":14},{"sys":26637},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26639},{"url":408,"details":26640,"fileName":414,"contentType":415},{"size":410,"image":26641},{"width":412,"height":413},{"sys":26643,"fields":26646},{"id":26644,"createdAt":26645},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":26647,"slug":26648,"articleIntro":26647,"category":26649},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[26650],{"metadata":26651,"sys":26654,"fields":26661},{"tags":26652,"concepts":26653},[],[],{"space":26655,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26657,"publishedVersion":364,"revision":64,"contentType":26659,"locale":29},{"sys":26656},{"type":12,"linkType":13,"id":14},{"sys":26658},{"id":21,"type":12,"linkType":22},{"sys":26660},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26662,"metaTitle":374,"metaDescription":375,"mainTitle":26663,"subtitle":393,"heroImage":26678,"ctaButton":416,"ctaLink":417},[373],{"data":26664,"content":26665,"nodeType":76},{},[26666,26672],{"data":26667,"content":26668,"nodeType":386},{},[26669],{"data":26670,"marks":26671,"value":385,"nodeType":84},{},[],{"data":26673,"content":26674,"nodeType":89},{},[26675],{"data":26676,"marks":26677,"value":155,"nodeType":84},{},[],{"metadata":26679,"sys":26682,"fields":26687},{"tags":26680,"concepts":26681},[],[],{"space":26683,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26685,"publishedVersion":64,"revision":46,"locale":29},{"sys":26684},{"type":12,"linkType":13,"id":14},{"sys":26686},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26688},{"url":408,"details":26689,"fileName":414,"contentType":415},{"size":410,"image":26690},{"width":412,"height":413},{"sys":26692,"fields":26695},{"id":26693,"createdAt":26694},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":26696,"slug":26697,"articleIntro":26696,"category":26698},"68174 - Créances","compte-68174-creances",[26699],{"metadata":26700,"sys":26703,"fields":26710},{"tags":26701,"concepts":26702},[],[],{"space":26704,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26706,"publishedVersion":364,"revision":64,"contentType":26708,"locale":29},{"sys":26705},{"type":12,"linkType":13,"id":14},{"sys":26707},{"id":21,"type":12,"linkType":22},{"sys":26709},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26711,"metaTitle":374,"metaDescription":375,"mainTitle":26712,"subtitle":393,"heroImage":26727,"ctaButton":416,"ctaLink":417},[373],{"data":26713,"content":26714,"nodeType":76},{},[26715,26721],{"data":26716,"content":26717,"nodeType":386},{},[26718],{"data":26719,"marks":26720,"value":385,"nodeType":84},{},[],{"data":26722,"content":26723,"nodeType":89},{},[26724],{"data":26725,"marks":26726,"value":155,"nodeType":84},{},[],{"metadata":26728,"sys":26731,"fields":26736},{"tags":26729,"concepts":26730},[],[],{"space":26732,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26734,"publishedVersion":64,"revision":46,"locale":29},{"sys":26733},{"type":12,"linkType":13,"id":14},{"sys":26735},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26737},{"url":408,"details":26738,"fileName":414,"contentType":415},{"size":410,"image":26739},{"width":412,"height":413},{"sys":26741,"fields":26744},{"id":26742,"createdAt":26743},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":26745,"slug":26746,"articleIntro":26745,"category":26747},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[26748],{"metadata":26749,"sys":26752,"fields":26759},{"tags":26750,"concepts":26751},[],[],{"space":26753,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26755,"publishedVersion":364,"revision":64,"contentType":26757,"locale":29},{"sys":26754},{"type":12,"linkType":13,"id":14},{"sys":26756},{"id":21,"type":12,"linkType":22},{"sys":26758},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26760,"metaTitle":374,"metaDescription":375,"mainTitle":26761,"subtitle":393,"heroImage":26776,"ctaButton":416,"ctaLink":417},[373],{"data":26762,"content":26763,"nodeType":76},{},[26764,26770],{"data":26765,"content":26766,"nodeType":386},{},[26767],{"data":26768,"marks":26769,"value":385,"nodeType":84},{},[],{"data":26771,"content":26772,"nodeType":89},{},[26773],{"data":26774,"marks":26775,"value":155,"nodeType":84},{},[],{"metadata":26777,"sys":26780,"fields":26785},{"tags":26778,"concepts":26779},[],[],{"space":26781,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26783,"publishedVersion":64,"revision":46,"locale":29},{"sys":26782},{"type":12,"linkType":13,"id":14},{"sys":26784},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26786},{"url":408,"details":26787,"fileName":414,"contentType":415},{"size":410,"image":26788},{"width":412,"height":413},{"sys":26790,"fields":26792},{"id":26791,"createdAt":13804},"2faZxRvPQhG6UiwkwOCQNY",{"title":26793,"slug":26794,"articleIntro":26793,"category":26795},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[26796],{"metadata":26797,"sys":26800,"fields":26807},{"tags":26798,"concepts":26799},[],[],{"space":26801,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26803,"publishedVersion":364,"revision":64,"contentType":26805,"locale":29},{"sys":26802},{"type":12,"linkType":13,"id":14},{"sys":26804},{"id":21,"type":12,"linkType":22},{"sys":26806},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26808,"metaTitle":374,"metaDescription":375,"mainTitle":26809,"subtitle":393,"heroImage":26824,"ctaButton":416,"ctaLink":417},[373],{"data":26810,"content":26811,"nodeType":76},{},[26812,26818],{"data":26813,"content":26814,"nodeType":386},{},[26815],{"data":26816,"marks":26817,"value":385,"nodeType":84},{},[],{"data":26819,"content":26820,"nodeType":89},{},[26821],{"data":26822,"marks":26823,"value":155,"nodeType":84},{},[],{"metadata":26825,"sys":26828,"fields":26833},{"tags":26826,"concepts":26827},[],[],{"space":26829,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26831,"publishedVersion":64,"revision":46,"locale":29},{"sys":26830},{"type":12,"linkType":13,"id":14},{"sys":26832},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26834},{"url":408,"details":26835,"fileName":414,"contentType":415},{"size":410,"image":26836},{"width":412,"height":413},{"sys":26838,"fields":26841},{"id":26839,"createdAt":26840},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":26842,"slug":26843,"articleIntro":26842,"category":26844},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[26845],{"metadata":26846,"sys":26849,"fields":26856},{"tags":26847,"concepts":26848},[],[],{"space":26850,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26852,"publishedVersion":364,"revision":64,"contentType":26854,"locale":29},{"sys":26851},{"type":12,"linkType":13,"id":14},{"sys":26853},{"id":21,"type":12,"linkType":22},{"sys":26855},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26857,"metaTitle":374,"metaDescription":375,"mainTitle":26858,"subtitle":393,"heroImage":26873,"ctaButton":416,"ctaLink":417},[373],{"data":26859,"content":26860,"nodeType":76},{},[26861,26867],{"data":26862,"content":26863,"nodeType":386},{},[26864],{"data":26865,"marks":26866,"value":385,"nodeType":84},{},[],{"data":26868,"content":26869,"nodeType":89},{},[26870],{"data":26871,"marks":26872,"value":155,"nodeType":84},{},[],{"metadata":26874,"sys":26877,"fields":26882},{"tags":26875,"concepts":26876},[],[],{"space":26878,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26880,"publishedVersion":64,"revision":46,"locale":29},{"sys":26879},{"type":12,"linkType":13,"id":14},{"sys":26881},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26883},{"url":408,"details":26884,"fileName":414,"contentType":415},{"size":410,"image":26885},{"width":412,"height":413},{"sys":26887,"fields":26890},{"id":26888,"createdAt":26889},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":26891,"slug":26892,"articleIntro":26893,"category":26894},"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",[26895],{"metadata":26896,"sys":26899,"fields":26906},{"tags":26897,"concepts":26898},[],[],{"space":26900,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26902,"publishedVersion":364,"revision":64,"contentType":26904,"locale":29},{"sys":26901},{"type":12,"linkType":13,"id":14},{"sys":26903},{"id":21,"type":12,"linkType":22},{"sys":26905},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26907,"metaTitle":374,"metaDescription":375,"mainTitle":26908,"subtitle":393,"heroImage":26923,"ctaButton":416,"ctaLink":417},[373],{"data":26909,"content":26910,"nodeType":76},{},[26911,26917],{"data":26912,"content":26913,"nodeType":386},{},[26914],{"data":26915,"marks":26916,"value":385,"nodeType":84},{},[],{"data":26918,"content":26919,"nodeType":89},{},[26920],{"data":26921,"marks":26922,"value":155,"nodeType":84},{},[],{"metadata":26924,"sys":26927,"fields":26932},{"tags":26925,"concepts":26926},[],[],{"space":26928,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26930,"publishedVersion":64,"revision":46,"locale":29},{"sys":26929},{"type":12,"linkType":13,"id":14},{"sys":26931},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26933},{"url":408,"details":26934,"fileName":414,"contentType":415},{"size":410,"image":26935},{"width":412,"height":413},{"sys":26937,"fields":26940},{"id":26938,"createdAt":26939},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":26941,"slug":26942,"articleIntro":26941,"category":26943},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[26944],{"metadata":26945,"sys":26948,"fields":26955},{"tags":26946,"concepts":26947},[],[],{"space":26949,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":26951,"publishedVersion":364,"revision":64,"contentType":26953,"locale":29},{"sys":26950},{"type":12,"linkType":13,"id":14},{"sys":26952},{"id":21,"type":12,"linkType":22},{"sys":26954},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":26956,"metaTitle":374,"metaDescription":375,"mainTitle":26957,"subtitle":393,"heroImage":26972,"ctaButton":416,"ctaLink":417},[373],{"data":26958,"content":26959,"nodeType":76},{},[26960,26966],{"data":26961,"content":26962,"nodeType":386},{},[26963],{"data":26964,"marks":26965,"value":385,"nodeType":84},{},[],{"data":26967,"content":26968,"nodeType":89},{},[26969],{"data":26970,"marks":26971,"value":155,"nodeType":84},{},[],{"metadata":26973,"sys":26976,"fields":26981},{"tags":26974,"concepts":26975},[],[],{"space":26977,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":26979,"publishedVersion":64,"revision":46,"locale":29},{"sys":26978},{"type":12,"linkType":13,"id":14},{"sys":26980},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":26982},{"url":408,"details":26983,"fileName":414,"contentType":415},{"size":410,"image":26984},{"width":412,"height":413},{"sys":26986,"fields":26989},{"id":26987,"createdAt":26988},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":26990,"slug":26991,"articleIntro":26990,"category":26992},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[26993],{"metadata":26994,"sys":26997,"fields":27004},{"tags":26995,"concepts":26996},[],[],{"space":26998,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27000,"publishedVersion":364,"revision":64,"contentType":27002,"locale":29},{"sys":26999},{"type":12,"linkType":13,"id":14},{"sys":27001},{"id":21,"type":12,"linkType":22},{"sys":27003},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27005,"metaTitle":374,"metaDescription":375,"mainTitle":27006,"subtitle":393,"heroImage":27021,"ctaButton":416,"ctaLink":417},[373],{"data":27007,"content":27008,"nodeType":76},{},[27009,27015],{"data":27010,"content":27011,"nodeType":386},{},[27012],{"data":27013,"marks":27014,"value":385,"nodeType":84},{},[],{"data":27016,"content":27017,"nodeType":89},{},[27018],{"data":27019,"marks":27020,"value":155,"nodeType":84},{},[],{"metadata":27022,"sys":27025,"fields":27030},{"tags":27023,"concepts":27024},[],[],{"space":27026,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27028,"publishedVersion":64,"revision":46,"locale":29},{"sys":27027},{"type":12,"linkType":13,"id":14},{"sys":27029},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27031},{"url":408,"details":27032,"fileName":414,"contentType":415},{"size":410,"image":27033},{"width":412,"height":413},{"sys":27035,"fields":27038},{"id":27036,"createdAt":27037},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":27039,"slug":27040,"articleIntro":27039,"category":27041},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[27042],{"metadata":27043,"sys":27046,"fields":27053},{"tags":27044,"concepts":27045},[],[],{"space":27047,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27049,"publishedVersion":364,"revision":64,"contentType":27051,"locale":29},{"sys":27048},{"type":12,"linkType":13,"id":14},{"sys":27050},{"id":21,"type":12,"linkType":22},{"sys":27052},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27054,"metaTitle":374,"metaDescription":375,"mainTitle":27055,"subtitle":393,"heroImage":27070,"ctaButton":416,"ctaLink":417},[373],{"data":27056,"content":27057,"nodeType":76},{},[27058,27064],{"data":27059,"content":27060,"nodeType":386},{},[27061],{"data":27062,"marks":27063,"value":385,"nodeType":84},{},[],{"data":27065,"content":27066,"nodeType":89},{},[27067],{"data":27068,"marks":27069,"value":155,"nodeType":84},{},[],{"metadata":27071,"sys":27074,"fields":27079},{"tags":27072,"concepts":27073},[],[],{"space":27075,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27077,"publishedVersion":64,"revision":46,"locale":29},{"sys":27076},{"type":12,"linkType":13,"id":14},{"sys":27078},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27080},{"url":408,"details":27081,"fileName":414,"contentType":415},{"size":410,"image":27082},{"width":412,"height":413},{"sys":27084,"fields":27087},{"id":27085,"createdAt":27086},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":27088,"slug":27089,"articleIntro":-1,"category":27090},"Compte 6257 - Réceptions","compte-6257-receptions",[27091],{"metadata":27092,"sys":27095,"fields":27102},{"tags":27093,"concepts":27094},[],[],{"space":27096,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27098,"publishedVersion":364,"revision":64,"contentType":27100,"locale":29},{"sys":27097},{"type":12,"linkType":13,"id":14},{"sys":27099},{"id":21,"type":12,"linkType":22},{"sys":27101},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27103,"metaTitle":374,"metaDescription":375,"mainTitle":27104,"subtitle":393,"heroImage":27119,"ctaButton":416,"ctaLink":417},[373],{"data":27105,"content":27106,"nodeType":76},{},[27107,27113],{"data":27108,"content":27109,"nodeType":386},{},[27110],{"data":27111,"marks":27112,"value":385,"nodeType":84},{},[],{"data":27114,"content":27115,"nodeType":89},{},[27116],{"data":27117,"marks":27118,"value":155,"nodeType":84},{},[],{"metadata":27120,"sys":27123,"fields":27128},{"tags":27121,"concepts":27122},[],[],{"space":27124,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27126,"publishedVersion":64,"revision":46,"locale":29},{"sys":27125},{"type":12,"linkType":13,"id":14},{"sys":27127},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27129},{"url":408,"details":27130,"fileName":414,"contentType":415},{"size":410,"image":27131},{"width":412,"height":413},{"sys":27133,"fields":27136},{"id":27134,"createdAt":27135},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":27137,"slug":27138,"articleIntro":27137,"category":27139},"Compte 508 - Obligations","compte-508-obligations",[27140],{"metadata":27141,"sys":27144,"fields":27151},{"tags":27142,"concepts":27143},[],[],{"space":27145,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27147,"publishedVersion":364,"revision":64,"contentType":27149,"locale":29},{"sys":27146},{"type":12,"linkType":13,"id":14},{"sys":27148},{"id":21,"type":12,"linkType":22},{"sys":27150},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27152,"metaTitle":374,"metaDescription":375,"mainTitle":27153,"subtitle":393,"heroImage":27168,"ctaButton":416,"ctaLink":417},[373],{"data":27154,"content":27155,"nodeType":76},{},[27156,27162],{"data":27157,"content":27158,"nodeType":386},{},[27159],{"data":27160,"marks":27161,"value":385,"nodeType":84},{},[],{"data":27163,"content":27164,"nodeType":89},{},[27165],{"data":27166,"marks":27167,"value":155,"nodeType":84},{},[],{"metadata":27169,"sys":27172,"fields":27177},{"tags":27170,"concepts":27171},[],[],{"space":27173,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27175,"publishedVersion":64,"revision":46,"locale":29},{"sys":27174},{"type":12,"linkType":13,"id":14},{"sys":27176},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27178},{"url":408,"details":27179,"fileName":414,"contentType":415},{"size":410,"image":27180},{"width":412,"height":413},{"sys":27182,"fields":27185},{"id":27183,"createdAt":27184},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":27186,"slug":27187,"articleIntro":27186,"category":27188},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[27189],{"metadata":27190,"sys":27193,"fields":27200},{"tags":27191,"concepts":27192},[],[],{"space":27194,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27196,"publishedVersion":364,"revision":64,"contentType":27198,"locale":29},{"sys":27195},{"type":12,"linkType":13,"id":14},{"sys":27197},{"id":21,"type":12,"linkType":22},{"sys":27199},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27201,"metaTitle":374,"metaDescription":375,"mainTitle":27202,"subtitle":393,"heroImage":27217,"ctaButton":416,"ctaLink":417},[373],{"data":27203,"content":27204,"nodeType":76},{},[27205,27211],{"data":27206,"content":27207,"nodeType":386},{},[27208],{"data":27209,"marks":27210,"value":385,"nodeType":84},{},[],{"data":27212,"content":27213,"nodeType":89},{},[27214],{"data":27215,"marks":27216,"value":155,"nodeType":84},{},[],{"metadata":27218,"sys":27221,"fields":27226},{"tags":27219,"concepts":27220},[],[],{"space":27222,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27224,"publishedVersion":64,"revision":46,"locale":29},{"sys":27223},{"type":12,"linkType":13,"id":14},{"sys":27225},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27227},{"url":408,"details":27228,"fileName":414,"contentType":415},{"size":410,"image":27229},{"width":412,"height":413},{"sys":27231,"fields":27234},{"id":27232,"createdAt":27233},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":27235,"slug":27236,"articleIntro":27235,"category":27237},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[27238],{"metadata":27239,"sys":27242,"fields":27249},{"tags":27240,"concepts":27241},[],[],{"space":27243,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27245,"publishedVersion":364,"revision":64,"contentType":27247,"locale":29},{"sys":27244},{"type":12,"linkType":13,"id":14},{"sys":27246},{"id":21,"type":12,"linkType":22},{"sys":27248},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27250,"metaTitle":374,"metaDescription":375,"mainTitle":27251,"subtitle":393,"heroImage":27266,"ctaButton":416,"ctaLink":417},[373],{"data":27252,"content":27253,"nodeType":76},{},[27254,27260],{"data":27255,"content":27256,"nodeType":386},{},[27257],{"data":27258,"marks":27259,"value":385,"nodeType":84},{},[],{"data":27261,"content":27262,"nodeType":89},{},[27263],{"data":27264,"marks":27265,"value":155,"nodeType":84},{},[],{"metadata":27267,"sys":27270,"fields":27275},{"tags":27268,"concepts":27269},[],[],{"space":27271,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27273,"publishedVersion":64,"revision":46,"locale":29},{"sys":27272},{"type":12,"linkType":13,"id":14},{"sys":27274},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27276},{"url":408,"details":27277,"fileName":414,"contentType":415},{"size":410,"image":27278},{"width":412,"height":413},{"sys":27280,"fields":27283},{"id":27281,"createdAt":27282},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":27284,"slug":27285,"articleIntro":-1,"category":27286},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[27287],{"metadata":27288,"sys":27291,"fields":27298},{"tags":27289,"concepts":27290},[],[],{"space":27292,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27294,"publishedVersion":364,"revision":64,"contentType":27296,"locale":29},{"sys":27293},{"type":12,"linkType":13,"id":14},{"sys":27295},{"id":21,"type":12,"linkType":22},{"sys":27297},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27299,"metaTitle":374,"metaDescription":375,"mainTitle":27300,"subtitle":393,"heroImage":27315,"ctaButton":416,"ctaLink":417},[373],{"data":27301,"content":27302,"nodeType":76},{},[27303,27309],{"data":27304,"content":27305,"nodeType":386},{},[27306],{"data":27307,"marks":27308,"value":385,"nodeType":84},{},[],{"data":27310,"content":27311,"nodeType":89},{},[27312],{"data":27313,"marks":27314,"value":155,"nodeType":84},{},[],{"metadata":27316,"sys":27319,"fields":27324},{"tags":27317,"concepts":27318},[],[],{"space":27320,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27322,"publishedVersion":64,"revision":46,"locale":29},{"sys":27321},{"type":12,"linkType":13,"id":14},{"sys":27323},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27325},{"url":408,"details":27326,"fileName":414,"contentType":415},{"size":410,"image":27327},{"width":412,"height":413},{"sys":27329,"fields":27332},{"id":27330,"createdAt":27331},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":27333,"slug":27334,"articleIntro":27333,"category":27335},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[27336],{"metadata":27337,"sys":27340,"fields":27347},{"tags":27338,"concepts":27339},[],[],{"space":27341,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27343,"publishedVersion":364,"revision":64,"contentType":27345,"locale":29},{"sys":27342},{"type":12,"linkType":13,"id":14},{"sys":27344},{"id":21,"type":12,"linkType":22},{"sys":27346},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27348,"metaTitle":374,"metaDescription":375,"mainTitle":27349,"subtitle":393,"heroImage":27364,"ctaButton":416,"ctaLink":417},[373],{"data":27350,"content":27351,"nodeType":76},{},[27352,27358],{"data":27353,"content":27354,"nodeType":386},{},[27355],{"data":27356,"marks":27357,"value":385,"nodeType":84},{},[],{"data":27359,"content":27360,"nodeType":89},{},[27361],{"data":27362,"marks":27363,"value":155,"nodeType":84},{},[],{"metadata":27365,"sys":27368,"fields":27373},{"tags":27366,"concepts":27367},[],[],{"space":27369,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27371,"publishedVersion":64,"revision":46,"locale":29},{"sys":27370},{"type":12,"linkType":13,"id":14},{"sys":27372},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27374},{"url":408,"details":27375,"fileName":414,"contentType":415},{"size":410,"image":27376},{"width":412,"height":413},{"sys":27378,"fields":27381},{"id":27379,"createdAt":27380},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":27382,"slug":27383,"articleIntro":27384,"category":27385},"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.",[27386],{"metadata":27387,"sys":27390,"fields":27397},{"tags":27388,"concepts":27389},[],[],{"space":27391,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27393,"publishedVersion":364,"revision":64,"contentType":27395,"locale":29},{"sys":27392},{"type":12,"linkType":13,"id":14},{"sys":27394},{"id":21,"type":12,"linkType":22},{"sys":27396},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27398,"metaTitle":374,"metaDescription":375,"mainTitle":27399,"subtitle":393,"heroImage":27414,"ctaButton":416,"ctaLink":417},[373],{"data":27400,"content":27401,"nodeType":76},{},[27402,27408],{"data":27403,"content":27404,"nodeType":386},{},[27405],{"data":27406,"marks":27407,"value":385,"nodeType":84},{},[],{"data":27409,"content":27410,"nodeType":89},{},[27411],{"data":27412,"marks":27413,"value":155,"nodeType":84},{},[],{"metadata":27415,"sys":27418,"fields":27423},{"tags":27416,"concepts":27417},[],[],{"space":27419,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27421,"publishedVersion":64,"revision":46,"locale":29},{"sys":27420},{"type":12,"linkType":13,"id":14},{"sys":27422},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27424},{"url":408,"details":27425,"fileName":414,"contentType":415},{"size":410,"image":27426},{"width":412,"height":413},{"sys":27428,"fields":27431},{"id":27429,"createdAt":27430},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":27432,"slug":27433,"articleIntro":27432,"category":27434},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[27435],{"metadata":27436,"sys":27439,"fields":27446},{"tags":27437,"concepts":27438},[],[],{"space":27440,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27442,"publishedVersion":364,"revision":64,"contentType":27444,"locale":29},{"sys":27441},{"type":12,"linkType":13,"id":14},{"sys":27443},{"id":21,"type":12,"linkType":22},{"sys":27445},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27447,"metaTitle":374,"metaDescription":375,"mainTitle":27448,"subtitle":393,"heroImage":27463,"ctaButton":416,"ctaLink":417},[373],{"data":27449,"content":27450,"nodeType":76},{},[27451,27457],{"data":27452,"content":27453,"nodeType":386},{},[27454],{"data":27455,"marks":27456,"value":385,"nodeType":84},{},[],{"data":27458,"content":27459,"nodeType":89},{},[27460],{"data":27461,"marks":27462,"value":155,"nodeType":84},{},[],{"metadata":27464,"sys":27467,"fields":27472},{"tags":27465,"concepts":27466},[],[],{"space":27468,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27470,"publishedVersion":64,"revision":46,"locale":29},{"sys":27469},{"type":12,"linkType":13,"id":14},{"sys":27471},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27473},{"url":408,"details":27474,"fileName":414,"contentType":415},{"size":410,"image":27475},{"width":412,"height":413},{"sys":27477,"fields":27480},{"id":27478,"createdAt":27479},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":27481,"slug":27482,"articleIntro":27481,"category":27483},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[27484],{"metadata":27485,"sys":27488,"fields":27495},{"tags":27486,"concepts":27487},[],[],{"space":27489,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27491,"publishedVersion":364,"revision":64,"contentType":27493,"locale":29},{"sys":27490},{"type":12,"linkType":13,"id":14},{"sys":27492},{"id":21,"type":12,"linkType":22},{"sys":27494},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27496,"metaTitle":374,"metaDescription":375,"mainTitle":27497,"subtitle":393,"heroImage":27512,"ctaButton":416,"ctaLink":417},[373],{"data":27498,"content":27499,"nodeType":76},{},[27500,27506],{"data":27501,"content":27502,"nodeType":386},{},[27503],{"data":27504,"marks":27505,"value":385,"nodeType":84},{},[],{"data":27507,"content":27508,"nodeType":89},{},[27509],{"data":27510,"marks":27511,"value":155,"nodeType":84},{},[],{"metadata":27513,"sys":27516,"fields":27521},{"tags":27514,"concepts":27515},[],[],{"space":27517,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27519,"publishedVersion":64,"revision":46,"locale":29},{"sys":27518},{"type":12,"linkType":13,"id":14},{"sys":27520},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27522},{"url":408,"details":27523,"fileName":414,"contentType":415},{"size":410,"image":27524},{"width":412,"height":413},{"sys":27526,"fields":27529},{"id":27527,"createdAt":27528},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":27530,"slug":27531,"articleIntro":27530,"category":27532},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[27533],{"metadata":27534,"sys":27537,"fields":27544},{"tags":27535,"concepts":27536},[],[],{"space":27538,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27540,"publishedVersion":364,"revision":64,"contentType":27542,"locale":29},{"sys":27539},{"type":12,"linkType":13,"id":14},{"sys":27541},{"id":21,"type":12,"linkType":22},{"sys":27543},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27545,"metaTitle":374,"metaDescription":375,"mainTitle":27546,"subtitle":393,"heroImage":27561,"ctaButton":416,"ctaLink":417},[373],{"data":27547,"content":27548,"nodeType":76},{},[27549,27555],{"data":27550,"content":27551,"nodeType":386},{},[27552],{"data":27553,"marks":27554,"value":385,"nodeType":84},{},[],{"data":27556,"content":27557,"nodeType":89},{},[27558],{"data":27559,"marks":27560,"value":155,"nodeType":84},{},[],{"metadata":27562,"sys":27565,"fields":27570},{"tags":27563,"concepts":27564},[],[],{"space":27566,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27568,"publishedVersion":64,"revision":46,"locale":29},{"sys":27567},{"type":12,"linkType":13,"id":14},{"sys":27569},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27571},{"url":408,"details":27572,"fileName":414,"contentType":415},{"size":410,"image":27573},{"width":412,"height":413},{"sys":27575,"fields":27578},{"id":27576,"createdAt":27577},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":27579,"slug":27580,"articleIntro":27579,"category":27581},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[27582],{"metadata":27583,"sys":27586,"fields":27593},{"tags":27584,"concepts":27585},[],[],{"space":27587,"id":359,"type":16,"createdAt":360,"updatedAt":361,"environment":27589,"publishedVersion":364,"revision":64,"contentType":27591,"locale":29},{"sys":27588},{"type":12,"linkType":13,"id":14},{"sys":27590},{"id":21,"type":12,"linkType":22},{"sys":27592},{"type":12,"linkType":27,"id":367},{"contentfulName":369,"modelCategoryName":370,"slug":371,"contentTypeSlug":27594,"metaTitle":374,"metaDescription":375,"mainTitle":27595,"subtitle":393,"heroImage":27610,"ctaButton":416,"ctaLink":417},[373],{"data":27596,"content":27597,"nodeType":76},{},[27598,27604],{"data":27599,"content":27600,"nodeType":386},{},[27601],{"data":27602,"marks":27603,"value":385,"nodeType":84},{},[],{"data":27605,"content":27606,"nodeType":89},{},[27607],{"data":27608,"marks":27609,"value":155,"nodeType":84},{},[],{"metadata":27611,"sys":27614,"fields":27619},{"tags":27612,"concepts":27613},[],[],{"space":27615,"id":401,"type":60,"createdAt":402,"updatedAt":402,"environment":27617,"publishedVersion":64,"revision":46,"locale":29},{"sys":27616},{"type":12,"linkType":13,"id":14},{"sys":27618},{"id":21,"type":12,"linkType":22},{"title":406,"description":155,"file":27620},{"url":408,"details":27621,"fileName":414,"contentType":415},{"size":410,"image":27622},{"width":412,"height":413},1780085373008]