[{"data":1,"prerenderedAt":27530},["ShallowReactive",2],{"tip-plan-comptable-compte-623-publicite-publications-relations-publiques":3,"plan-comptable-compte-623-publicite-publications-relations-publiques-similars":324},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-623-publicite-publications-relations-publiques",{"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","1KARvKK2MmmW3Ise8qgwlc","Entry","2025-04-25T13:19:32.150Z","2025-10-09T09:42:49.448Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",3,2,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":31,"title":31,"articleIntro":31,"author":32,"content":73,"slug":134,"faq_structured_data":135,"category":136,"summary":204},"Compte 623 - Publicité, publications, relations publiques",{"metadata":33,"sys":36,"fields":48},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":16,"createdAt":40,"updatedAt":40,"environment":41,"publishedVersion":43,"revision":44,"contentType":45,"locale":29},{"sys":38},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":42},{"id":21,"type":12,"linkType":22},5,1,{"sys":46},{"type":12,"linkType":27,"id":47},"author",{"name":49,"image":50,"position":72},"Nader Zaim",{"metadata":51,"sys":54,"fields":63},{"tags":52,"concepts":53},[],[],{"space":55,"id":57,"type":58,"createdAt":59,"updatedAt":59,"environment":60,"publishedVersion":62,"revision":44,"locale":29},{"sys":56},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":61},{"id":21,"type":12,"linkType":22},4,{"title":49,"description":49,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":74,"content":75,"nodeType":133},{},[76,85,97,104,115,122],{"data":77,"content":78,"nodeType":84},{},[79],{"data":80,"marks":81,"value":82,"nodeType":83},{},[],"Description du compte 623","text","heading-2",{"data":86,"content":87,"nodeType":96},{},[88,92],{"data":89,"marks":90,"value":91,"nodeType":83},{},[],"Le compte 623 regroupe l'ensemble des charges relatives aux actions de promotion et de communication de l'entreprise. Il se subdivise en plusieurs sous-comptes spécifiques :",{"data":93,"marks":94,"value":95,"nodeType":83},{},[],"\n\n- 6231 : Annonces et insertions (publications dans les médias, locations d'espaces publicitaires)\n- 6233 : Foires et expositions (participations à des salons professionnels)\n- 6234 : Cadeaux à la clientèle (objets promotionnels offerts aux clients)\n- 6236 : Catalogues et imprimés (brochures, flyers, affiches commerciales)\n- 6237 : Publications (bulletins internes, journaux d'entreprise)\n- 6238 : Divers (pourboires, dons courants liés aux relations publiques)","paragraph",{"data":98,"content":99,"nodeType":84},{},[100],{"data":101,"marks":102,"value":103,"nodeType":83},{},[],"Quand utiliser le compte 623 ?",{"data":105,"content":106,"nodeType":96},{},[107,111],{"data":108,"marks":109,"value":110,"nodeType":83},{},[],"Ce compte est utilisé pour enregistrer toutes les dépenses visant à promouvoir l'image de l'entreprise, ses produits ou services auprès du public ou en interne. Il s'agit notamment des frais de :",{"data":112,"marks":113,"value":114,"nodeType":83},{},[],"\n\n- Campagnes publicitaires et marketing\n- Communication institutionnelle\n- Participation à des événements professionnels\n- Production de supports promotionnels\n- Actions de relations publiques\n- Communication interne",{"data":116,"content":117,"nodeType":84},{},[118],{"data":119,"marks":120,"value":121,"nodeType":83},{},[],"Implications fiscales du compte 623",{"data":123,"content":124,"nodeType":96},{},[125,129],{"data":126,"marks":127,"value":128,"nodeType":83},{},[],"Les dépenses enregistrées au compte 623 sont généralement considérées comme des charges déductibles du résultat fiscal, à condition qu'elles soient engagées dans l'intérêt de l'entreprise et proportionnées à son activité. Certaines dépenses peuvent toutefois être soumises à des limitations :",{"data":130,"marks":131,"value":132,"nodeType":83},{},[],"\n\n- Les cadeaux à la clientèle de faible valeur sont entièrement déductibles\n- Les frais de relations publiques doivent être justifiés par des pièces probantes\n- Certaines dépenses excessives ou sans lien direct avec l'activité peuvent être requalifiées par l'administration fiscale","document","compte-623-publicite-publications-relations-publiques",false,[137],{"metadata":138,"sys":141,"fields":153},{"tags":139,"concepts":140},[],[],{"space":142,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":147,"publishedVersion":149,"revision":62,"contentType":150,"locale":29},{"sys":143},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":148},{"id":21,"type":12,"linkType":22},24,{"sys":151},{"type":12,"linkType":27,"id":152},"category",{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":157,"metaTitle":159,"metaDescription":160,"mainTitle":161,"subtitle":179,"heroImage":180,"ctaButton":202,"ctaLink":203},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[158],"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":162,"content":163,"nodeType":133},{},[164,172],{"data":165,"content":166,"nodeType":171},{},[167],{"data":168,"marks":169,"value":170,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":173,"content":174,"nodeType":96},{},[175],{"data":176,"marks":177,"value":178,"nodeType":83},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":181,"sys":184,"fields":191},{"tags":182,"concepts":183},[],[],{"space":185,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":189,"publishedVersion":62,"revision":44,"locale":29},{"sys":186},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":190},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":193},"Facturation",{"url":194,"details":195,"fileName":200,"contentType":201},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":196,"image":197},246703,{"width":198,"height":199},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",{"nodeType":133,"data":205,"content":206},{},[207,214],{"nodeType":96,"content":208,"data":213},[209],{"nodeType":83,"value":210,"marks":211,"data":212},"L’essentiel à retenir",[],{},{},{"nodeType":215,"content":216,"data":323},"unordered-list",[217,247,266,285,304],{"nodeType":218,"content":219,"data":246},"list-item",[220],{"nodeType":96,"content":221,"data":245},[222,226,232,236,241],{"nodeType":83,"value":223,"marks":224,"data":225},"Le ",[],{},{"nodeType":83,"value":227,"marks":228,"data":231},"compte 623",[229],{"type":230},"bold",{},{"nodeType":83,"value":233,"marks":234,"data":235}," enregistre les dépenses de ",[],{},{"nodeType":83,"value":237,"marks":238,"data":240},"publicité et de communication",[239],{"type":230},{},{"nodeType":83,"value":242,"marks":243,"data":244},", divisées en sous-comptes tels que les annonces ou les foires.",[],{},{},{},{"nodeType":218,"content":248,"data":265},[249],{"nodeType":96,"content":250,"data":264},[251,255,260],{"nodeType":83,"value":252,"marks":253,"data":254},"Utilisez le compte 623 pour toutes les ",[],{},{"nodeType":83,"value":256,"marks":257,"data":259},"dépenses promotionnelles",[258],{"type":230},{},{"nodeType":83,"value":261,"marks":262,"data":263}," visant à améliorer l'image ou les ventes de l'entreprise.",[],{},{},{},{"nodeType":218,"content":267,"data":284},[268],{"nodeType":96,"content":269,"data":283},[270,274,279],{"nodeType":83,"value":271,"marks":272,"data":273},"Les charges enregistrées sont ",[],{},{"nodeType":83,"value":275,"marks":276,"data":278},"déductibles",[277],{"type":230},{},{"nodeType":83,"value":280,"marks":281,"data":282}," fiscalement si elles sont justifiées et proportionnées à l'activité de l'entreprise.",[],{},{},{},{"nodeType":218,"content":286,"data":303},[287],{"nodeType":96,"content":288,"data":302},[289,293,298],{"nodeType":83,"value":290,"marks":291,"data":292},"Attention aux limites : les ",[],{},{"nodeType":83,"value":294,"marks":295,"data":297},"cadeaux de faible valeur",[296],{"type":230},{},{"nodeType":83,"value":299,"marks":300,"data":301}," sont entièrement déductibles, tandis que d'autres dépenses peuvent nécessiter des justificatifs.",[],{},{},{},{"nodeType":218,"content":305,"data":322},[306],{"nodeType":96,"content":307,"data":321},[308,312,317],{"nodeType":83,"value":309,"marks":310,"data":311},"Les dépenses peuvent être ",[],{},{"nodeType":83,"value":313,"marks":314,"data":316},"requalifiées",[315],{"type":230},{},{"nodeType":83,"value":318,"marks":319,"data":320}," par l'administration fiscale si jugées excessives ou non liées à l'activité principale de l'entreprise.",[],{},{},{},{},[325,374,423,472,521,570,619,668,717,766,815,864,913,962,1011,1060,1109,1158,1207,1256,1305,1354,1403,1452,1501,1550,1599,1648,1697,1746,1795,1844,1893,1942,1991,2040,2089,2138,2187,2237,2286,2335,2384,2433,2482,2531,2580,2629,2678,2727,2776,2826,2875,2924,2973,3022,3071,3120,3169,3218,3267,3316,3365,3414,3463,3512,3561,3610,3659,3708,3757,3806,3855,3904,3953,4002,4051,4100,4149,4198,4247,4296,4345,4394,4443,4492,4541,4590,4639,4688,4737,4786,4835,4884,4933,4982,5031,5080,5129,5178,5227,5276,5325,5374,5423,5472,5521,5570,5619,5668,5717,5767,5816,5865,5914,5963,6012,6061,6110,6159,6208,6257,6306,6355,6404,6453,6502,6551,6600,6649,6698,6747,6796,6845,6894,6943,6992,7042,7091,7140,7189,7238,7287,7336,7385,7430,7479,7528,7577,7626,7675,7724,7773,7822,7871,7920,7969,8018,8067,8116,8165,8214,8263,8312,8362,8411,8460,8509,8559,8608,8657,8706,8755,8804,8853,8902,8951,9000,9049,9098,9147,9197,9246,9295,9344,9394,9443,9492,9542,9591,9640,9689,9738,9787,9836,9885,9934,9983,10032,10081,10130,10179,10228,10277,10326,10375,10424,10473,10522,10571,10620,10669,10718,10767,10816,10865,10914,10963,11012,11061,11110,11159,11208,11257,11306,11355,11404,11453,11502,11551,11600,11649,11698,11747,11796,11845,11894,11944,11993,12042,12091,12140,12189,12238,12287,12336,12385,12434,12483,12532,12581,12630,12679,12728,12777,12826,12875,12924,12973,13022,13071,13120,13169,13218,13267,13316,13365,13414,13463,13512,13561,13610,13659,13708,13757,13806,13855,13904,13953,14002,14051,14100,14149,14198,14247,14296,14345,14394,14443,14492,14541,14590,14640,14689,14738,14787,14837,14886,14936,14985,15034,15083,15132,15181,15230,15279,15329,15378,15427,15476,15525,15575,15624,15673,15722,15771,15820,15869,15918,15967,16016,16065,16114,16164,16213,16262,16311,16360,16409,16458,16507,16556,16605,16654,16703,16752,16801,16850,16899,16948,16997,17046,17095,17144,17193,17242,17291,17340,17389,17438,17487,17536,17585,17634,17683,17732,17781,17830,17879,17928,17977,18026,18075,18125,18173,18222,18271,18320,18369,18418,18466,18515,18564,18613,18662,18711,18760,18809,18858,18907,18956,19006,19055,19104,19153,19203,19252,19301,19350,19399,19448,19497,19546,19595,19644,19693,19742,19791,19840,19889,19938,19987,20036,20085,20134,20183,20232,20281,20330,20379,20428,20477,20526,20574,20623,20672,20721,20770,20819,20868,20917,20966,21015,21064,21113,21162,21211,21260,21309,21358,21407,21456,21505,21554,21603,21652,21701,21750,21799,21848,21897,21946,21995,22044,22093,22142,22191,22240,22289,22338,22387,22436,22485,22534,22583,22632,22681,22730,22779,22828,22877,22926,22975,23024,23073,23122,23171,23220,23269,23318,23367,23416,23465,23514,23563,23612,23661,23710,23759,23808,23857,23906,23955,24004,24053,24102,24151,24200,24249,24298,24347,24396,24445,24494,24543,24592,24641,24690,24739,24788,24837,24886,24935,24984,25033,25081,25130,25179,25228,25277,25326,25375,25424,25473,25522,25571,25620,25669,25719,25768,25817,25866,25915,25964,26013,26062,26111,26160,26209,26258,26307,26356,26405,26454,26503,26552,26601,26649,26698,26747,26796,26845,26894,26943,26992,27041,27090,27139,27188,27237,27286,27335,27384,27433,27482],{"sys":326,"fields":329},{"id":327,"createdAt":328},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":330,"slug":331,"articleIntro":330,"category":332},"6161 - Multirisques","compte-6161-multirisques",[333],{"metadata":334,"sys":337,"fields":344},{"tags":335,"concepts":336},[],[],{"space":338,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":340,"publishedVersion":149,"revision":62,"contentType":342,"locale":29},{"sys":339},{"type":12,"linkType":13,"id":14},{"sys":341},{"id":21,"type":12,"linkType":22},{"sys":343},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":345,"metaTitle":159,"metaDescription":160,"mainTitle":346,"subtitle":179,"heroImage":361,"ctaButton":202,"ctaLink":203},[158],{"data":347,"content":348,"nodeType":133},{},[349,355],{"data":350,"content":351,"nodeType":171},{},[352],{"data":353,"marks":354,"value":170,"nodeType":83},{},[],{"data":356,"content":357,"nodeType":96},{},[358],{"data":359,"marks":360,"value":178,"nodeType":83},{},[],{"metadata":362,"sys":365,"fields":370},{"tags":363,"concepts":364},[],[],{"space":366,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":368,"publishedVersion":62,"revision":44,"locale":29},{"sys":367},{"type":12,"linkType":13,"id":14},{"sys":369},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":371},{"url":194,"details":372,"fileName":200,"contentType":201},{"size":196,"image":373},{"width":198,"height":199},{"sys":375,"fields":378},{"id":376,"createdAt":377},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":379,"slug":380,"articleIntro":379,"category":381},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[382],{"metadata":383,"sys":386,"fields":393},{"tags":384,"concepts":385},[],[],{"space":387,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":389,"publishedVersion":149,"revision":62,"contentType":391,"locale":29},{"sys":388},{"type":12,"linkType":13,"id":14},{"sys":390},{"id":21,"type":12,"linkType":22},{"sys":392},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":394,"metaTitle":159,"metaDescription":160,"mainTitle":395,"subtitle":179,"heroImage":410,"ctaButton":202,"ctaLink":203},[158],{"data":396,"content":397,"nodeType":133},{},[398,404],{"data":399,"content":400,"nodeType":171},{},[401],{"data":402,"marks":403,"value":170,"nodeType":83},{},[],{"data":405,"content":406,"nodeType":96},{},[407],{"data":408,"marks":409,"value":178,"nodeType":83},{},[],{"metadata":411,"sys":414,"fields":419},{"tags":412,"concepts":413},[],[],{"space":415,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":417,"publishedVersion":62,"revision":44,"locale":29},{"sys":416},{"type":12,"linkType":13,"id":14},{"sys":418},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":420},{"url":194,"details":421,"fileName":200,"contentType":201},{"size":196,"image":422},{"width":198,"height":199},{"sys":424,"fields":427},{"id":425,"createdAt":426},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":428,"slug":429,"articleIntro":428,"category":430},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[431],{"metadata":432,"sys":435,"fields":442},{"tags":433,"concepts":434},[],[],{"space":436,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":438,"publishedVersion":149,"revision":62,"contentType":440,"locale":29},{"sys":437},{"type":12,"linkType":13,"id":14},{"sys":439},{"id":21,"type":12,"linkType":22},{"sys":441},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":443,"metaTitle":159,"metaDescription":160,"mainTitle":444,"subtitle":179,"heroImage":459,"ctaButton":202,"ctaLink":203},[158],{"data":445,"content":446,"nodeType":133},{},[447,453],{"data":448,"content":449,"nodeType":171},{},[450],{"data":451,"marks":452,"value":170,"nodeType":83},{},[],{"data":454,"content":455,"nodeType":96},{},[456],{"data":457,"marks":458,"value":178,"nodeType":83},{},[],{"metadata":460,"sys":463,"fields":468},{"tags":461,"concepts":462},[],[],{"space":464,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":466,"publishedVersion":62,"revision":44,"locale":29},{"sys":465},{"type":12,"linkType":13,"id":14},{"sys":467},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":469},{"url":194,"details":470,"fileName":200,"contentType":201},{"size":196,"image":471},{"width":198,"height":199},{"sys":473,"fields":476},{"id":474,"createdAt":475},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":477,"slug":478,"articleIntro":477,"category":479},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[480],{"metadata":481,"sys":484,"fields":491},{"tags":482,"concepts":483},[],[],{"space":485,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":487,"publishedVersion":149,"revision":62,"contentType":489,"locale":29},{"sys":486},{"type":12,"linkType":13,"id":14},{"sys":488},{"id":21,"type":12,"linkType":22},{"sys":490},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":492,"metaTitle":159,"metaDescription":160,"mainTitle":493,"subtitle":179,"heroImage":508,"ctaButton":202,"ctaLink":203},[158],{"data":494,"content":495,"nodeType":133},{},[496,502],{"data":497,"content":498,"nodeType":171},{},[499],{"data":500,"marks":501,"value":170,"nodeType":83},{},[],{"data":503,"content":504,"nodeType":96},{},[505],{"data":506,"marks":507,"value":178,"nodeType":83},{},[],{"metadata":509,"sys":512,"fields":517},{"tags":510,"concepts":511},[],[],{"space":513,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":515,"publishedVersion":62,"revision":44,"locale":29},{"sys":514},{"type":12,"linkType":13,"id":14},{"sys":516},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":518},{"url":194,"details":519,"fileName":200,"contentType":201},{"size":196,"image":520},{"width":198,"height":199},{"sys":522,"fields":525},{"id":523,"createdAt":524},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":526,"slug":527,"articleIntro":526,"category":528},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[529],{"metadata":530,"sys":533,"fields":540},{"tags":531,"concepts":532},[],[],{"space":534,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":536,"publishedVersion":149,"revision":62,"contentType":538,"locale":29},{"sys":535},{"type":12,"linkType":13,"id":14},{"sys":537},{"id":21,"type":12,"linkType":22},{"sys":539},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":541,"metaTitle":159,"metaDescription":160,"mainTitle":542,"subtitle":179,"heroImage":557,"ctaButton":202,"ctaLink":203},[158],{"data":543,"content":544,"nodeType":133},{},[545,551],{"data":546,"content":547,"nodeType":171},{},[548],{"data":549,"marks":550,"value":170,"nodeType":83},{},[],{"data":552,"content":553,"nodeType":96},{},[554],{"data":555,"marks":556,"value":178,"nodeType":83},{},[],{"metadata":558,"sys":561,"fields":566},{"tags":559,"concepts":560},[],[],{"space":562,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":564,"publishedVersion":62,"revision":44,"locale":29},{"sys":563},{"type":12,"linkType":13,"id":14},{"sys":565},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":567},{"url":194,"details":568,"fileName":200,"contentType":201},{"size":196,"image":569},{"width":198,"height":199},{"sys":571,"fields":574},{"id":572,"createdAt":573},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":575,"slug":576,"articleIntro":-1,"category":577},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[578],{"metadata":579,"sys":582,"fields":589},{"tags":580,"concepts":581},[],[],{"space":583,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":585,"publishedVersion":149,"revision":62,"contentType":587,"locale":29},{"sys":584},{"type":12,"linkType":13,"id":14},{"sys":586},{"id":21,"type":12,"linkType":22},{"sys":588},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":590,"metaTitle":159,"metaDescription":160,"mainTitle":591,"subtitle":179,"heroImage":606,"ctaButton":202,"ctaLink":203},[158],{"data":592,"content":593,"nodeType":133},{},[594,600],{"data":595,"content":596,"nodeType":171},{},[597],{"data":598,"marks":599,"value":170,"nodeType":83},{},[],{"data":601,"content":602,"nodeType":96},{},[603],{"data":604,"marks":605,"value":178,"nodeType":83},{},[],{"metadata":607,"sys":610,"fields":615},{"tags":608,"concepts":609},[],[],{"space":611,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":613,"publishedVersion":62,"revision":44,"locale":29},{"sys":612},{"type":12,"linkType":13,"id":14},{"sys":614},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":616},{"url":194,"details":617,"fileName":200,"contentType":201},{"size":196,"image":618},{"width":198,"height":199},{"sys":620,"fields":623},{"id":621,"createdAt":622},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":624,"slug":625,"articleIntro":624,"category":626},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[627],{"metadata":628,"sys":631,"fields":638},{"tags":629,"concepts":630},[],[],{"space":632,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":634,"publishedVersion":149,"revision":62,"contentType":636,"locale":29},{"sys":633},{"type":12,"linkType":13,"id":14},{"sys":635},{"id":21,"type":12,"linkType":22},{"sys":637},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":639,"metaTitle":159,"metaDescription":160,"mainTitle":640,"subtitle":179,"heroImage":655,"ctaButton":202,"ctaLink":203},[158],{"data":641,"content":642,"nodeType":133},{},[643,649],{"data":644,"content":645,"nodeType":171},{},[646],{"data":647,"marks":648,"value":170,"nodeType":83},{},[],{"data":650,"content":651,"nodeType":96},{},[652],{"data":653,"marks":654,"value":178,"nodeType":83},{},[],{"metadata":656,"sys":659,"fields":664},{"tags":657,"concepts":658},[],[],{"space":660,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":662,"publishedVersion":62,"revision":44,"locale":29},{"sys":661},{"type":12,"linkType":13,"id":14},{"sys":663},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":665},{"url":194,"details":666,"fileName":200,"contentType":201},{"size":196,"image":667},{"width":198,"height":199},{"sys":669,"fields":672},{"id":670,"createdAt":671},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":673,"slug":674,"articleIntro":673,"category":675},"Compte 451 - Groupe","compte-451-groupe",[676],{"metadata":677,"sys":680,"fields":687},{"tags":678,"concepts":679},[],[],{"space":681,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":683,"publishedVersion":149,"revision":62,"contentType":685,"locale":29},{"sys":682},{"type":12,"linkType":13,"id":14},{"sys":684},{"id":21,"type":12,"linkType":22},{"sys":686},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":688,"metaTitle":159,"metaDescription":160,"mainTitle":689,"subtitle":179,"heroImage":704,"ctaButton":202,"ctaLink":203},[158],{"data":690,"content":691,"nodeType":133},{},[692,698],{"data":693,"content":694,"nodeType":171},{},[695],{"data":696,"marks":697,"value":170,"nodeType":83},{},[],{"data":699,"content":700,"nodeType":96},{},[701],{"data":702,"marks":703,"value":178,"nodeType":83},{},[],{"metadata":705,"sys":708,"fields":713},{"tags":706,"concepts":707},[],[],{"space":709,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":711,"publishedVersion":62,"revision":44,"locale":29},{"sys":710},{"type":12,"linkType":13,"id":14},{"sys":712},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":714},{"url":194,"details":715,"fileName":200,"contentType":201},{"size":196,"image":716},{"width":198,"height":199},{"sys":718,"fields":721},{"id":719,"createdAt":720},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":722,"slug":723,"articleIntro":722,"category":724},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[725],{"metadata":726,"sys":729,"fields":736},{"tags":727,"concepts":728},[],[],{"space":730,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":732,"publishedVersion":149,"revision":62,"contentType":734,"locale":29},{"sys":731},{"type":12,"linkType":13,"id":14},{"sys":733},{"id":21,"type":12,"linkType":22},{"sys":735},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":737,"metaTitle":159,"metaDescription":160,"mainTitle":738,"subtitle":179,"heroImage":753,"ctaButton":202,"ctaLink":203},[158],{"data":739,"content":740,"nodeType":133},{},[741,747],{"data":742,"content":743,"nodeType":171},{},[744],{"data":745,"marks":746,"value":170,"nodeType":83},{},[],{"data":748,"content":749,"nodeType":96},{},[750],{"data":751,"marks":752,"value":178,"nodeType":83},{},[],{"metadata":754,"sys":757,"fields":762},{"tags":755,"concepts":756},[],[],{"space":758,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":760,"publishedVersion":62,"revision":44,"locale":29},{"sys":759},{"type":12,"linkType":13,"id":14},{"sys":761},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":763},{"url":194,"details":764,"fileName":200,"contentType":201},{"size":196,"image":765},{"width":198,"height":199},{"sys":767,"fields":770},{"id":768,"createdAt":769},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":771,"slug":772,"articleIntro":771,"category":773},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[774],{"metadata":775,"sys":778,"fields":785},{"tags":776,"concepts":777},[],[],{"space":779,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":781,"publishedVersion":149,"revision":62,"contentType":783,"locale":29},{"sys":780},{"type":12,"linkType":13,"id":14},{"sys":782},{"id":21,"type":12,"linkType":22},{"sys":784},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":786,"metaTitle":159,"metaDescription":160,"mainTitle":787,"subtitle":179,"heroImage":802,"ctaButton":202,"ctaLink":203},[158],{"data":788,"content":789,"nodeType":133},{},[790,796],{"data":791,"content":792,"nodeType":171},{},[793],{"data":794,"marks":795,"value":170,"nodeType":83},{},[],{"data":797,"content":798,"nodeType":96},{},[799],{"data":800,"marks":801,"value":178,"nodeType":83},{},[],{"metadata":803,"sys":806,"fields":811},{"tags":804,"concepts":805},[],[],{"space":807,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":809,"publishedVersion":62,"revision":44,"locale":29},{"sys":808},{"type":12,"linkType":13,"id":14},{"sys":810},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":812},{"url":194,"details":813,"fileName":200,"contentType":201},{"size":196,"image":814},{"width":198,"height":199},{"sys":816,"fields":819},{"id":817,"createdAt":818},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":820,"slug":821,"articleIntro":820,"category":822},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[823],{"metadata":824,"sys":827,"fields":834},{"tags":825,"concepts":826},[],[],{"space":828,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":830,"publishedVersion":149,"revision":62,"contentType":832,"locale":29},{"sys":829},{"type":12,"linkType":13,"id":14},{"sys":831},{"id":21,"type":12,"linkType":22},{"sys":833},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":835,"metaTitle":159,"metaDescription":160,"mainTitle":836,"subtitle":179,"heroImage":851,"ctaButton":202,"ctaLink":203},[158],{"data":837,"content":838,"nodeType":133},{},[839,845],{"data":840,"content":841,"nodeType":171},{},[842],{"data":843,"marks":844,"value":170,"nodeType":83},{},[],{"data":846,"content":847,"nodeType":96},{},[848],{"data":849,"marks":850,"value":178,"nodeType":83},{},[],{"metadata":852,"sys":855,"fields":860},{"tags":853,"concepts":854},[],[],{"space":856,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":858,"publishedVersion":62,"revision":44,"locale":29},{"sys":857},{"type":12,"linkType":13,"id":14},{"sys":859},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":861},{"url":194,"details":862,"fileName":200,"contentType":201},{"size":196,"image":863},{"width":198,"height":199},{"sys":865,"fields":868},{"id":866,"createdAt":867},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":869,"slug":870,"articleIntro":869,"category":871},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[872],{"metadata":873,"sys":876,"fields":883},{"tags":874,"concepts":875},[],[],{"space":877,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":879,"publishedVersion":149,"revision":62,"contentType":881,"locale":29},{"sys":878},{"type":12,"linkType":13,"id":14},{"sys":880},{"id":21,"type":12,"linkType":22},{"sys":882},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":884,"metaTitle":159,"metaDescription":160,"mainTitle":885,"subtitle":179,"heroImage":900,"ctaButton":202,"ctaLink":203},[158],{"data":886,"content":887,"nodeType":133},{},[888,894],{"data":889,"content":890,"nodeType":171},{},[891],{"data":892,"marks":893,"value":170,"nodeType":83},{},[],{"data":895,"content":896,"nodeType":96},{},[897],{"data":898,"marks":899,"value":178,"nodeType":83},{},[],{"metadata":901,"sys":904,"fields":909},{"tags":902,"concepts":903},[],[],{"space":905,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":907,"publishedVersion":62,"revision":44,"locale":29},{"sys":906},{"type":12,"linkType":13,"id":14},{"sys":908},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":910},{"url":194,"details":911,"fileName":200,"contentType":201},{"size":196,"image":912},{"width":198,"height":199},{"sys":914,"fields":917},{"id":915,"createdAt":916},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":918,"slug":919,"articleIntro":918,"category":920},"335 - Travaux en cours","compte-335-travaux-en-cours",[921],{"metadata":922,"sys":925,"fields":932},{"tags":923,"concepts":924},[],[],{"space":926,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":928,"publishedVersion":149,"revision":62,"contentType":930,"locale":29},{"sys":927},{"type":12,"linkType":13,"id":14},{"sys":929},{"id":21,"type":12,"linkType":22},{"sys":931},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":933,"metaTitle":159,"metaDescription":160,"mainTitle":934,"subtitle":179,"heroImage":949,"ctaButton":202,"ctaLink":203},[158],{"data":935,"content":936,"nodeType":133},{},[937,943],{"data":938,"content":939,"nodeType":171},{},[940],{"data":941,"marks":942,"value":170,"nodeType":83},{},[],{"data":944,"content":945,"nodeType":96},{},[946],{"data":947,"marks":948,"value":178,"nodeType":83},{},[],{"metadata":950,"sys":953,"fields":958},{"tags":951,"concepts":952},[],[],{"space":954,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":956,"publishedVersion":62,"revision":44,"locale":29},{"sys":955},{"type":12,"linkType":13,"id":14},{"sys":957},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":959},{"url":194,"details":960,"fileName":200,"contentType":201},{"size":196,"image":961},{"width":198,"height":199},{"sys":963,"fields":966},{"id":964,"createdAt":965},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":967,"slug":968,"articleIntro":967,"category":969},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[970],{"metadata":971,"sys":974,"fields":981},{"tags":972,"concepts":973},[],[],{"space":975,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":977,"publishedVersion":149,"revision":62,"contentType":979,"locale":29},{"sys":976},{"type":12,"linkType":13,"id":14},{"sys":978},{"id":21,"type":12,"linkType":22},{"sys":980},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":982,"metaTitle":159,"metaDescription":160,"mainTitle":983,"subtitle":179,"heroImage":998,"ctaButton":202,"ctaLink":203},[158],{"data":984,"content":985,"nodeType":133},{},[986,992],{"data":987,"content":988,"nodeType":171},{},[989],{"data":990,"marks":991,"value":170,"nodeType":83},{},[],{"data":993,"content":994,"nodeType":96},{},[995],{"data":996,"marks":997,"value":178,"nodeType":83},{},[],{"metadata":999,"sys":1002,"fields":1007},{"tags":1000,"concepts":1001},[],[],{"space":1003,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1005,"publishedVersion":62,"revision":44,"locale":29},{"sys":1004},{"type":12,"linkType":13,"id":14},{"sys":1006},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1008},{"url":194,"details":1009,"fileName":200,"contentType":201},{"size":196,"image":1010},{"width":198,"height":199},{"sys":1012,"fields":1015},{"id":1013,"createdAt":1014},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":1016,"slug":1017,"articleIntro":1016,"category":1018},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[1019],{"metadata":1020,"sys":1023,"fields":1030},{"tags":1021,"concepts":1022},[],[],{"space":1024,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1026,"publishedVersion":149,"revision":62,"contentType":1028,"locale":29},{"sys":1025},{"type":12,"linkType":13,"id":14},{"sys":1027},{"id":21,"type":12,"linkType":22},{"sys":1029},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1031,"metaTitle":159,"metaDescription":160,"mainTitle":1032,"subtitle":179,"heroImage":1047,"ctaButton":202,"ctaLink":203},[158],{"data":1033,"content":1034,"nodeType":133},{},[1035,1041],{"data":1036,"content":1037,"nodeType":171},{},[1038],{"data":1039,"marks":1040,"value":170,"nodeType":83},{},[],{"data":1042,"content":1043,"nodeType":96},{},[1044],{"data":1045,"marks":1046,"value":178,"nodeType":83},{},[],{"metadata":1048,"sys":1051,"fields":1056},{"tags":1049,"concepts":1050},[],[],{"space":1052,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1054,"publishedVersion":62,"revision":44,"locale":29},{"sys":1053},{"type":12,"linkType":13,"id":14},{"sys":1055},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1057},{"url":194,"details":1058,"fileName":200,"contentType":201},{"size":196,"image":1059},{"width":198,"height":199},{"sys":1061,"fields":1064},{"id":1062,"createdAt":1063},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":1065,"slug":1066,"articleIntro":1065,"category":1067},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[1068],{"metadata":1069,"sys":1072,"fields":1079},{"tags":1070,"concepts":1071},[],[],{"space":1073,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1075,"publishedVersion":149,"revision":62,"contentType":1077,"locale":29},{"sys":1074},{"type":12,"linkType":13,"id":14},{"sys":1076},{"id":21,"type":12,"linkType":22},{"sys":1078},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1080,"metaTitle":159,"metaDescription":160,"mainTitle":1081,"subtitle":179,"heroImage":1096,"ctaButton":202,"ctaLink":203},[158],{"data":1082,"content":1083,"nodeType":133},{},[1084,1090],{"data":1085,"content":1086,"nodeType":171},{},[1087],{"data":1088,"marks":1089,"value":170,"nodeType":83},{},[],{"data":1091,"content":1092,"nodeType":96},{},[1093],{"data":1094,"marks":1095,"value":178,"nodeType":83},{},[],{"metadata":1097,"sys":1100,"fields":1105},{"tags":1098,"concepts":1099},[],[],{"space":1101,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1103,"publishedVersion":62,"revision":44,"locale":29},{"sys":1102},{"type":12,"linkType":13,"id":14},{"sys":1104},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1106},{"url":194,"details":1107,"fileName":200,"contentType":201},{"size":196,"image":1108},{"width":198,"height":199},{"sys":1110,"fields":1113},{"id":1111,"createdAt":1112},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":1114,"slug":1115,"articleIntro":-1,"category":1116},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[1117],{"metadata":1118,"sys":1121,"fields":1128},{"tags":1119,"concepts":1120},[],[],{"space":1122,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1124,"publishedVersion":149,"revision":62,"contentType":1126,"locale":29},{"sys":1123},{"type":12,"linkType":13,"id":14},{"sys":1125},{"id":21,"type":12,"linkType":22},{"sys":1127},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1129,"metaTitle":159,"metaDescription":160,"mainTitle":1130,"subtitle":179,"heroImage":1145,"ctaButton":202,"ctaLink":203},[158],{"data":1131,"content":1132,"nodeType":133},{},[1133,1139],{"data":1134,"content":1135,"nodeType":171},{},[1136],{"data":1137,"marks":1138,"value":170,"nodeType":83},{},[],{"data":1140,"content":1141,"nodeType":96},{},[1142],{"data":1143,"marks":1144,"value":178,"nodeType":83},{},[],{"metadata":1146,"sys":1149,"fields":1154},{"tags":1147,"concepts":1148},[],[],{"space":1150,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1152,"publishedVersion":62,"revision":44,"locale":29},{"sys":1151},{"type":12,"linkType":13,"id":14},{"sys":1153},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1155},{"url":194,"details":1156,"fileName":200,"contentType":201},{"size":196,"image":1157},{"width":198,"height":199},{"sys":1159,"fields":1162},{"id":1160,"createdAt":1161},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":1163,"slug":1164,"articleIntro":-1,"category":1165},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[1166],{"metadata":1167,"sys":1170,"fields":1177},{"tags":1168,"concepts":1169},[],[],{"space":1171,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1173,"publishedVersion":149,"revision":62,"contentType":1175,"locale":29},{"sys":1172},{"type":12,"linkType":13,"id":14},{"sys":1174},{"id":21,"type":12,"linkType":22},{"sys":1176},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1178,"metaTitle":159,"metaDescription":160,"mainTitle":1179,"subtitle":179,"heroImage":1194,"ctaButton":202,"ctaLink":203},[158],{"data":1180,"content":1181,"nodeType":133},{},[1182,1188],{"data":1183,"content":1184,"nodeType":171},{},[1185],{"data":1186,"marks":1187,"value":170,"nodeType":83},{},[],{"data":1189,"content":1190,"nodeType":96},{},[1191],{"data":1192,"marks":1193,"value":178,"nodeType":83},{},[],{"metadata":1195,"sys":1198,"fields":1203},{"tags":1196,"concepts":1197},[],[],{"space":1199,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1201,"publishedVersion":62,"revision":44,"locale":29},{"sys":1200},{"type":12,"linkType":13,"id":14},{"sys":1202},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1204},{"url":194,"details":1205,"fileName":200,"contentType":201},{"size":196,"image":1206},{"width":198,"height":199},{"sys":1208,"fields":1211},{"id":1209,"createdAt":1210},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":1212,"slug":1213,"articleIntro":1212,"category":1214},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[1215],{"metadata":1216,"sys":1219,"fields":1226},{"tags":1217,"concepts":1218},[],[],{"space":1220,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1222,"publishedVersion":149,"revision":62,"contentType":1224,"locale":29},{"sys":1221},{"type":12,"linkType":13,"id":14},{"sys":1223},{"id":21,"type":12,"linkType":22},{"sys":1225},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1227,"metaTitle":159,"metaDescription":160,"mainTitle":1228,"subtitle":179,"heroImage":1243,"ctaButton":202,"ctaLink":203},[158],{"data":1229,"content":1230,"nodeType":133},{},[1231,1237],{"data":1232,"content":1233,"nodeType":171},{},[1234],{"data":1235,"marks":1236,"value":170,"nodeType":83},{},[],{"data":1238,"content":1239,"nodeType":96},{},[1240],{"data":1241,"marks":1242,"value":178,"nodeType":83},{},[],{"metadata":1244,"sys":1247,"fields":1252},{"tags":1245,"concepts":1246},[],[],{"space":1248,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1250,"publishedVersion":62,"revision":44,"locale":29},{"sys":1249},{"type":12,"linkType":13,"id":14},{"sys":1251},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1253},{"url":194,"details":1254,"fileName":200,"contentType":201},{"size":196,"image":1255},{"width":198,"height":199},{"sys":1257,"fields":1260},{"id":1258,"createdAt":1259},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":1261,"slug":1262,"articleIntro":-1,"category":1263},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[1264],{"metadata":1265,"sys":1268,"fields":1275},{"tags":1266,"concepts":1267},[],[],{"space":1269,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1271,"publishedVersion":149,"revision":62,"contentType":1273,"locale":29},{"sys":1270},{"type":12,"linkType":13,"id":14},{"sys":1272},{"id":21,"type":12,"linkType":22},{"sys":1274},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1276,"metaTitle":159,"metaDescription":160,"mainTitle":1277,"subtitle":179,"heroImage":1292,"ctaButton":202,"ctaLink":203},[158],{"data":1278,"content":1279,"nodeType":133},{},[1280,1286],{"data":1281,"content":1282,"nodeType":171},{},[1283],{"data":1284,"marks":1285,"value":170,"nodeType":83},{},[],{"data":1287,"content":1288,"nodeType":96},{},[1289],{"data":1290,"marks":1291,"value":178,"nodeType":83},{},[],{"metadata":1293,"sys":1296,"fields":1301},{"tags":1294,"concepts":1295},[],[],{"space":1297,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1299,"publishedVersion":62,"revision":44,"locale":29},{"sys":1298},{"type":12,"linkType":13,"id":14},{"sys":1300},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1302},{"url":194,"details":1303,"fileName":200,"contentType":201},{"size":196,"image":1304},{"width":198,"height":199},{"sys":1306,"fields":1309},{"id":1307,"createdAt":1308},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":1310,"slug":1311,"articleIntro":-1,"category":1312},"Compte 6226 - Honoraires","compte-6226-honoraires",[1313],{"metadata":1314,"sys":1317,"fields":1324},{"tags":1315,"concepts":1316},[],[],{"space":1318,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1320,"publishedVersion":149,"revision":62,"contentType":1322,"locale":29},{"sys":1319},{"type":12,"linkType":13,"id":14},{"sys":1321},{"id":21,"type":12,"linkType":22},{"sys":1323},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1325,"metaTitle":159,"metaDescription":160,"mainTitle":1326,"subtitle":179,"heroImage":1341,"ctaButton":202,"ctaLink":203},[158],{"data":1327,"content":1328,"nodeType":133},{},[1329,1335],{"data":1330,"content":1331,"nodeType":171},{},[1332],{"data":1333,"marks":1334,"value":170,"nodeType":83},{},[],{"data":1336,"content":1337,"nodeType":96},{},[1338],{"data":1339,"marks":1340,"value":178,"nodeType":83},{},[],{"metadata":1342,"sys":1345,"fields":1350},{"tags":1343,"concepts":1344},[],[],{"space":1346,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1348,"publishedVersion":62,"revision":44,"locale":29},{"sys":1347},{"type":12,"linkType":13,"id":14},{"sys":1349},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1351},{"url":194,"details":1352,"fileName":200,"contentType":201},{"size":196,"image":1353},{"width":198,"height":199},{"sys":1355,"fields":1358},{"id":1356,"createdAt":1357},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":1359,"slug":1360,"articleIntro":-1,"category":1361},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[1362],{"metadata":1363,"sys":1366,"fields":1373},{"tags":1364,"concepts":1365},[],[],{"space":1367,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1369,"publishedVersion":149,"revision":62,"contentType":1371,"locale":29},{"sys":1368},{"type":12,"linkType":13,"id":14},{"sys":1370},{"id":21,"type":12,"linkType":22},{"sys":1372},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1374,"metaTitle":159,"metaDescription":160,"mainTitle":1375,"subtitle":179,"heroImage":1390,"ctaButton":202,"ctaLink":203},[158],{"data":1376,"content":1377,"nodeType":133},{},[1378,1384],{"data":1379,"content":1380,"nodeType":171},{},[1381],{"data":1382,"marks":1383,"value":170,"nodeType":83},{},[],{"data":1385,"content":1386,"nodeType":96},{},[1387],{"data":1388,"marks":1389,"value":178,"nodeType":83},{},[],{"metadata":1391,"sys":1394,"fields":1399},{"tags":1392,"concepts":1393},[],[],{"space":1395,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1397,"publishedVersion":62,"revision":44,"locale":29},{"sys":1396},{"type":12,"linkType":13,"id":14},{"sys":1398},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1400},{"url":194,"details":1401,"fileName":200,"contentType":201},{"size":196,"image":1402},{"width":198,"height":199},{"sys":1404,"fields":1407},{"id":1405,"createdAt":1406},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":1408,"slug":1409,"articleIntro":1408,"category":1410},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[1411],{"metadata":1412,"sys":1415,"fields":1422},{"tags":1413,"concepts":1414},[],[],{"space":1416,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1418,"publishedVersion":149,"revision":62,"contentType":1420,"locale":29},{"sys":1417},{"type":12,"linkType":13,"id":14},{"sys":1419},{"id":21,"type":12,"linkType":22},{"sys":1421},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1423,"metaTitle":159,"metaDescription":160,"mainTitle":1424,"subtitle":179,"heroImage":1439,"ctaButton":202,"ctaLink":203},[158],{"data":1425,"content":1426,"nodeType":133},{},[1427,1433],{"data":1428,"content":1429,"nodeType":171},{},[1430],{"data":1431,"marks":1432,"value":170,"nodeType":83},{},[],{"data":1434,"content":1435,"nodeType":96},{},[1436],{"data":1437,"marks":1438,"value":178,"nodeType":83},{},[],{"metadata":1440,"sys":1443,"fields":1448},{"tags":1441,"concepts":1442},[],[],{"space":1444,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1446,"publishedVersion":62,"revision":44,"locale":29},{"sys":1445},{"type":12,"linkType":13,"id":14},{"sys":1447},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1449},{"url":194,"details":1450,"fileName":200,"contentType":201},{"size":196,"image":1451},{"width":198,"height":199},{"sys":1453,"fields":1456},{"id":1454,"createdAt":1455},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":1457,"slug":1458,"articleIntro":1457,"category":1459},"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",[1460],{"metadata":1461,"sys":1464,"fields":1471},{"tags":1462,"concepts":1463},[],[],{"space":1465,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1467,"publishedVersion":149,"revision":62,"contentType":1469,"locale":29},{"sys":1466},{"type":12,"linkType":13,"id":14},{"sys":1468},{"id":21,"type":12,"linkType":22},{"sys":1470},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1472,"metaTitle":159,"metaDescription":160,"mainTitle":1473,"subtitle":179,"heroImage":1488,"ctaButton":202,"ctaLink":203},[158],{"data":1474,"content":1475,"nodeType":133},{},[1476,1482],{"data":1477,"content":1478,"nodeType":171},{},[1479],{"data":1480,"marks":1481,"value":170,"nodeType":83},{},[],{"data":1483,"content":1484,"nodeType":96},{},[1485],{"data":1486,"marks":1487,"value":178,"nodeType":83},{},[],{"metadata":1489,"sys":1492,"fields":1497},{"tags":1490,"concepts":1491},[],[],{"space":1493,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1495,"publishedVersion":62,"revision":44,"locale":29},{"sys":1494},{"type":12,"linkType":13,"id":14},{"sys":1496},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1498},{"url":194,"details":1499,"fileName":200,"contentType":201},{"size":196,"image":1500},{"width":198,"height":199},{"sys":1502,"fields":1505},{"id":1503,"createdAt":1504},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":1506,"slug":1507,"articleIntro":1506,"category":1508},"Compte 614 - Charges locatives","compte-614-charges-locatives",[1509],{"metadata":1510,"sys":1513,"fields":1520},{"tags":1511,"concepts":1512},[],[],{"space":1514,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1516,"publishedVersion":149,"revision":62,"contentType":1518,"locale":29},{"sys":1515},{"type":12,"linkType":13,"id":14},{"sys":1517},{"id":21,"type":12,"linkType":22},{"sys":1519},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1521,"metaTitle":159,"metaDescription":160,"mainTitle":1522,"subtitle":179,"heroImage":1537,"ctaButton":202,"ctaLink":203},[158],{"data":1523,"content":1524,"nodeType":133},{},[1525,1531],{"data":1526,"content":1527,"nodeType":171},{},[1528],{"data":1529,"marks":1530,"value":170,"nodeType":83},{},[],{"data":1532,"content":1533,"nodeType":96},{},[1534],{"data":1535,"marks":1536,"value":178,"nodeType":83},{},[],{"metadata":1538,"sys":1541,"fields":1546},{"tags":1539,"concepts":1540},[],[],{"space":1542,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1544,"publishedVersion":62,"revision":44,"locale":29},{"sys":1543},{"type":12,"linkType":13,"id":14},{"sys":1545},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1547},{"url":194,"details":1548,"fileName":200,"contentType":201},{"size":196,"image":1549},{"width":198,"height":199},{"sys":1551,"fields":1554},{"id":1552,"createdAt":1553},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":1555,"slug":1556,"articleIntro":1555,"category":1557},"6331 - Versement de transport","compte-6331-versement-de-transport",[1558],{"metadata":1559,"sys":1562,"fields":1569},{"tags":1560,"concepts":1561},[],[],{"space":1563,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1565,"publishedVersion":149,"revision":62,"contentType":1567,"locale":29},{"sys":1564},{"type":12,"linkType":13,"id":14},{"sys":1566},{"id":21,"type":12,"linkType":22},{"sys":1568},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1570,"metaTitle":159,"metaDescription":160,"mainTitle":1571,"subtitle":179,"heroImage":1586,"ctaButton":202,"ctaLink":203},[158],{"data":1572,"content":1573,"nodeType":133},{},[1574,1580],{"data":1575,"content":1576,"nodeType":171},{},[1577],{"data":1578,"marks":1579,"value":170,"nodeType":83},{},[],{"data":1581,"content":1582,"nodeType":96},{},[1583],{"data":1584,"marks":1585,"value":178,"nodeType":83},{},[],{"metadata":1587,"sys":1590,"fields":1595},{"tags":1588,"concepts":1589},[],[],{"space":1591,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1593,"publishedVersion":62,"revision":44,"locale":29},{"sys":1592},{"type":12,"linkType":13,"id":14},{"sys":1594},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1596},{"url":194,"details":1597,"fileName":200,"contentType":201},{"size":196,"image":1598},{"width":198,"height":199},{"sys":1600,"fields":1603},{"id":1601,"createdAt":1602},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":1604,"slug":1605,"articleIntro":1604,"category":1606},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[1607],{"metadata":1608,"sys":1611,"fields":1618},{"tags":1609,"concepts":1610},[],[],{"space":1612,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1614,"publishedVersion":149,"revision":62,"contentType":1616,"locale":29},{"sys":1613},{"type":12,"linkType":13,"id":14},{"sys":1615},{"id":21,"type":12,"linkType":22},{"sys":1617},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1619,"metaTitle":159,"metaDescription":160,"mainTitle":1620,"subtitle":179,"heroImage":1635,"ctaButton":202,"ctaLink":203},[158],{"data":1621,"content":1622,"nodeType":133},{},[1623,1629],{"data":1624,"content":1625,"nodeType":171},{},[1626],{"data":1627,"marks":1628,"value":170,"nodeType":83},{},[],{"data":1630,"content":1631,"nodeType":96},{},[1632],{"data":1633,"marks":1634,"value":178,"nodeType":83},{},[],{"metadata":1636,"sys":1639,"fields":1644},{"tags":1637,"concepts":1638},[],[],{"space":1640,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1642,"publishedVersion":62,"revision":44,"locale":29},{"sys":1641},{"type":12,"linkType":13,"id":14},{"sys":1643},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1645},{"url":194,"details":1646,"fileName":200,"contentType":201},{"size":196,"image":1647},{"width":198,"height":199},{"sys":1649,"fields":1652},{"id":1650,"createdAt":1651},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":1653,"slug":1654,"articleIntro":1653,"category":1655},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[1656],{"metadata":1657,"sys":1660,"fields":1667},{"tags":1658,"concepts":1659},[],[],{"space":1661,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1663,"publishedVersion":149,"revision":62,"contentType":1665,"locale":29},{"sys":1662},{"type":12,"linkType":13,"id":14},{"sys":1664},{"id":21,"type":12,"linkType":22},{"sys":1666},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1668,"metaTitle":159,"metaDescription":160,"mainTitle":1669,"subtitle":179,"heroImage":1684,"ctaButton":202,"ctaLink":203},[158],{"data":1670,"content":1671,"nodeType":133},{},[1672,1678],{"data":1673,"content":1674,"nodeType":171},{},[1675],{"data":1676,"marks":1677,"value":170,"nodeType":83},{},[],{"data":1679,"content":1680,"nodeType":96},{},[1681],{"data":1682,"marks":1683,"value":178,"nodeType":83},{},[],{"metadata":1685,"sys":1688,"fields":1693},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1691,"publishedVersion":62,"revision":44,"locale":29},{"sys":1690},{"type":12,"linkType":13,"id":14},{"sys":1692},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1694},{"url":194,"details":1695,"fileName":200,"contentType":201},{"size":196,"image":1696},{"width":198,"height":199},{"sys":1698,"fields":1701},{"id":1699,"createdAt":1700},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":1702,"slug":1703,"articleIntro":1702,"category":1704},"618 - Divers","compte-618-divers",[1705],{"metadata":1706,"sys":1709,"fields":1716},{"tags":1707,"concepts":1708},[],[],{"space":1710,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1712,"publishedVersion":149,"revision":62,"contentType":1714,"locale":29},{"sys":1711},{"type":12,"linkType":13,"id":14},{"sys":1713},{"id":21,"type":12,"linkType":22},{"sys":1715},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1717,"metaTitle":159,"metaDescription":160,"mainTitle":1718,"subtitle":179,"heroImage":1733,"ctaButton":202,"ctaLink":203},[158],{"data":1719,"content":1720,"nodeType":133},{},[1721,1727],{"data":1722,"content":1723,"nodeType":171},{},[1724],{"data":1725,"marks":1726,"value":170,"nodeType":83},{},[],{"data":1728,"content":1729,"nodeType":96},{},[1730],{"data":1731,"marks":1732,"value":178,"nodeType":83},{},[],{"metadata":1734,"sys":1737,"fields":1742},{"tags":1735,"concepts":1736},[],[],{"space":1738,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1740,"publishedVersion":62,"revision":44,"locale":29},{"sys":1739},{"type":12,"linkType":13,"id":14},{"sys":1741},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1743},{"url":194,"details":1744,"fileName":200,"contentType":201},{"size":196,"image":1745},{"width":198,"height":199},{"sys":1747,"fields":1750},{"id":1748,"createdAt":1749},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":1751,"slug":1752,"articleIntro":1751,"category":1753},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[1754],{"metadata":1755,"sys":1758,"fields":1765},{"tags":1756,"concepts":1757},[],[],{"space":1759,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1761,"publishedVersion":149,"revision":62,"contentType":1763,"locale":29},{"sys":1760},{"type":12,"linkType":13,"id":14},{"sys":1762},{"id":21,"type":12,"linkType":22},{"sys":1764},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1766,"metaTitle":159,"metaDescription":160,"mainTitle":1767,"subtitle":179,"heroImage":1782,"ctaButton":202,"ctaLink":203},[158],{"data":1768,"content":1769,"nodeType":133},{},[1770,1776],{"data":1771,"content":1772,"nodeType":171},{},[1773],{"data":1774,"marks":1775,"value":170,"nodeType":83},{},[],{"data":1777,"content":1778,"nodeType":96},{},[1779],{"data":1780,"marks":1781,"value":178,"nodeType":83},{},[],{"metadata":1783,"sys":1786,"fields":1791},{"tags":1784,"concepts":1785},[],[],{"space":1787,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1789,"publishedVersion":62,"revision":44,"locale":29},{"sys":1788},{"type":12,"linkType":13,"id":14},{"sys":1790},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1792},{"url":194,"details":1793,"fileName":200,"contentType":201},{"size":196,"image":1794},{"width":198,"height":199},{"sys":1796,"fields":1799},{"id":1797,"createdAt":1798},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":1800,"slug":1801,"articleIntro":1800,"category":1802},"Compte 213 - Constructions","compte-213-constructions",[1803],{"metadata":1804,"sys":1807,"fields":1814},{"tags":1805,"concepts":1806},[],[],{"space":1808,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1810,"publishedVersion":149,"revision":62,"contentType":1812,"locale":29},{"sys":1809},{"type":12,"linkType":13,"id":14},{"sys":1811},{"id":21,"type":12,"linkType":22},{"sys":1813},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1815,"metaTitle":159,"metaDescription":160,"mainTitle":1816,"subtitle":179,"heroImage":1831,"ctaButton":202,"ctaLink":203},[158],{"data":1817,"content":1818,"nodeType":133},{},[1819,1825],{"data":1820,"content":1821,"nodeType":171},{},[1822],{"data":1823,"marks":1824,"value":170,"nodeType":83},{},[],{"data":1826,"content":1827,"nodeType":96},{},[1828],{"data":1829,"marks":1830,"value":178,"nodeType":83},{},[],{"metadata":1832,"sys":1835,"fields":1840},{"tags":1833,"concepts":1834},[],[],{"space":1836,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1838,"publishedVersion":62,"revision":44,"locale":29},{"sys":1837},{"type":12,"linkType":13,"id":14},{"sys":1839},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1841},{"url":194,"details":1842,"fileName":200,"contentType":201},{"size":196,"image":1843},{"width":198,"height":199},{"sys":1845,"fields":1848},{"id":1846,"createdAt":1847},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":1849,"slug":1850,"articleIntro":-1,"category":1851},"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",[1852],{"metadata":1853,"sys":1856,"fields":1863},{"tags":1854,"concepts":1855},[],[],{"space":1857,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1859,"publishedVersion":149,"revision":62,"contentType":1861,"locale":29},{"sys":1858},{"type":12,"linkType":13,"id":14},{"sys":1860},{"id":21,"type":12,"linkType":22},{"sys":1862},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1864,"metaTitle":159,"metaDescription":160,"mainTitle":1865,"subtitle":179,"heroImage":1880,"ctaButton":202,"ctaLink":203},[158],{"data":1866,"content":1867,"nodeType":133},{},[1868,1874],{"data":1869,"content":1870,"nodeType":171},{},[1871],{"data":1872,"marks":1873,"value":170,"nodeType":83},{},[],{"data":1875,"content":1876,"nodeType":96},{},[1877],{"data":1878,"marks":1879,"value":178,"nodeType":83},{},[],{"metadata":1881,"sys":1884,"fields":1889},{"tags":1882,"concepts":1883},[],[],{"space":1885,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1887,"publishedVersion":62,"revision":44,"locale":29},{"sys":1886},{"type":12,"linkType":13,"id":14},{"sys":1888},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1890},{"url":194,"details":1891,"fileName":200,"contentType":201},{"size":196,"image":1892},{"width":198,"height":199},{"sys":1894,"fields":1897},{"id":1895,"createdAt":1896},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":1898,"slug":1899,"articleIntro":1898,"category":1900},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[1901],{"metadata":1902,"sys":1905,"fields":1912},{"tags":1903,"concepts":1904},[],[],{"space":1906,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1908,"publishedVersion":149,"revision":62,"contentType":1910,"locale":29},{"sys":1907},{"type":12,"linkType":13,"id":14},{"sys":1909},{"id":21,"type":12,"linkType":22},{"sys":1911},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1913,"metaTitle":159,"metaDescription":160,"mainTitle":1914,"subtitle":179,"heroImage":1929,"ctaButton":202,"ctaLink":203},[158],{"data":1915,"content":1916,"nodeType":133},{},[1917,1923],{"data":1918,"content":1919,"nodeType":171},{},[1920],{"data":1921,"marks":1922,"value":170,"nodeType":83},{},[],{"data":1924,"content":1925,"nodeType":96},{},[1926],{"data":1927,"marks":1928,"value":178,"nodeType":83},{},[],{"metadata":1930,"sys":1933,"fields":1938},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1936,"publishedVersion":62,"revision":44,"locale":29},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1939},{"url":194,"details":1940,"fileName":200,"contentType":201},{"size":196,"image":1941},{"width":198,"height":199},{"sys":1943,"fields":1946},{"id":1944,"createdAt":1945},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":1947,"slug":1948,"articleIntro":-1,"category":1949},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[1950],{"metadata":1951,"sys":1954,"fields":1961},{"tags":1952,"concepts":1953},[],[],{"space":1955,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":1957,"publishedVersion":149,"revision":62,"contentType":1959,"locale":29},{"sys":1956},{"type":12,"linkType":13,"id":14},{"sys":1958},{"id":21,"type":12,"linkType":22},{"sys":1960},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":1962,"metaTitle":159,"metaDescription":160,"mainTitle":1963,"subtitle":179,"heroImage":1978,"ctaButton":202,"ctaLink":203},[158],{"data":1964,"content":1965,"nodeType":133},{},[1966,1972],{"data":1967,"content":1968,"nodeType":171},{},[1969],{"data":1970,"marks":1971,"value":170,"nodeType":83},{},[],{"data":1973,"content":1974,"nodeType":96},{},[1975],{"data":1976,"marks":1977,"value":178,"nodeType":83},{},[],{"metadata":1979,"sys":1982,"fields":1987},{"tags":1980,"concepts":1981},[],[],{"space":1983,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":1985,"publishedVersion":62,"revision":44,"locale":29},{"sys":1984},{"type":12,"linkType":13,"id":14},{"sys":1986},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":1988},{"url":194,"details":1989,"fileName":200,"contentType":201},{"size":196,"image":1990},{"width":198,"height":199},{"sys":1992,"fields":1995},{"id":1993,"createdAt":1994},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":1996,"slug":1997,"articleIntro":-1,"category":1998},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[1999],{"metadata":2000,"sys":2003,"fields":2010},{"tags":2001,"concepts":2002},[],[],{"space":2004,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2006,"publishedVersion":149,"revision":62,"contentType":2008,"locale":29},{"sys":2005},{"type":12,"linkType":13,"id":14},{"sys":2007},{"id":21,"type":12,"linkType":22},{"sys":2009},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2011,"metaTitle":159,"metaDescription":160,"mainTitle":2012,"subtitle":179,"heroImage":2027,"ctaButton":202,"ctaLink":203},[158],{"data":2013,"content":2014,"nodeType":133},{},[2015,2021],{"data":2016,"content":2017,"nodeType":171},{},[2018],{"data":2019,"marks":2020,"value":170,"nodeType":83},{},[],{"data":2022,"content":2023,"nodeType":96},{},[2024],{"data":2025,"marks":2026,"value":178,"nodeType":83},{},[],{"metadata":2028,"sys":2031,"fields":2036},{"tags":2029,"concepts":2030},[],[],{"space":2032,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2034,"publishedVersion":62,"revision":44,"locale":29},{"sys":2033},{"type":12,"linkType":13,"id":14},{"sys":2035},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2037},{"url":194,"details":2038,"fileName":200,"contentType":201},{"size":196,"image":2039},{"width":198,"height":199},{"sys":2041,"fields":2044},{"id":2042,"createdAt":2043},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":2045,"slug":2046,"articleIntro":2045,"category":2047},"2611 - Actions","compte-2611-actions",[2048],{"metadata":2049,"sys":2052,"fields":2059},{"tags":2050,"concepts":2051},[],[],{"space":2053,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2055,"publishedVersion":149,"revision":62,"contentType":2057,"locale":29},{"sys":2054},{"type":12,"linkType":13,"id":14},{"sys":2056},{"id":21,"type":12,"linkType":22},{"sys":2058},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2060,"metaTitle":159,"metaDescription":160,"mainTitle":2061,"subtitle":179,"heroImage":2076,"ctaButton":202,"ctaLink":203},[158],{"data":2062,"content":2063,"nodeType":133},{},[2064,2070],{"data":2065,"content":2066,"nodeType":171},{},[2067],{"data":2068,"marks":2069,"value":170,"nodeType":83},{},[],{"data":2071,"content":2072,"nodeType":96},{},[2073],{"data":2074,"marks":2075,"value":178,"nodeType":83},{},[],{"metadata":2077,"sys":2080,"fields":2085},{"tags":2078,"concepts":2079},[],[],{"space":2081,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2083,"publishedVersion":62,"revision":44,"locale":29},{"sys":2082},{"type":12,"linkType":13,"id":14},{"sys":2084},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2086},{"url":194,"details":2087,"fileName":200,"contentType":201},{"size":196,"image":2088},{"width":198,"height":199},{"sys":2090,"fields":2093},{"id":2091,"createdAt":2092},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":2094,"slug":2095,"articleIntro":2094,"category":2096},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[2097],{"metadata":2098,"sys":2101,"fields":2108},{"tags":2099,"concepts":2100},[],[],{"space":2102,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2104,"publishedVersion":149,"revision":62,"contentType":2106,"locale":29},{"sys":2103},{"type":12,"linkType":13,"id":14},{"sys":2105},{"id":21,"type":12,"linkType":22},{"sys":2107},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2109,"metaTitle":159,"metaDescription":160,"mainTitle":2110,"subtitle":179,"heroImage":2125,"ctaButton":202,"ctaLink":203},[158],{"data":2111,"content":2112,"nodeType":133},{},[2113,2119],{"data":2114,"content":2115,"nodeType":171},{},[2116],{"data":2117,"marks":2118,"value":170,"nodeType":83},{},[],{"data":2120,"content":2121,"nodeType":96},{},[2122],{"data":2123,"marks":2124,"value":178,"nodeType":83},{},[],{"metadata":2126,"sys":2129,"fields":2134},{"tags":2127,"concepts":2128},[],[],{"space":2130,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2132,"publishedVersion":62,"revision":44,"locale":29},{"sys":2131},{"type":12,"linkType":13,"id":14},{"sys":2133},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2135},{"url":194,"details":2136,"fileName":200,"contentType":201},{"size":196,"image":2137},{"width":198,"height":199},{"sys":2139,"fields":2142},{"id":2140,"createdAt":2141},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":2143,"slug":2144,"articleIntro":-1,"category":2145},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[2146],{"metadata":2147,"sys":2150,"fields":2157},{"tags":2148,"concepts":2149},[],[],{"space":2151,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2153,"publishedVersion":149,"revision":62,"contentType":2155,"locale":29},{"sys":2152},{"type":12,"linkType":13,"id":14},{"sys":2154},{"id":21,"type":12,"linkType":22},{"sys":2156},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2158,"metaTitle":159,"metaDescription":160,"mainTitle":2159,"subtitle":179,"heroImage":2174,"ctaButton":202,"ctaLink":203},[158],{"data":2160,"content":2161,"nodeType":133},{},[2162,2168],{"data":2163,"content":2164,"nodeType":171},{},[2165],{"data":2166,"marks":2167,"value":170,"nodeType":83},{},[],{"data":2169,"content":2170,"nodeType":96},{},[2171],{"data":2172,"marks":2173,"value":178,"nodeType":83},{},[],{"metadata":2175,"sys":2178,"fields":2183},{"tags":2176,"concepts":2177},[],[],{"space":2179,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2181,"publishedVersion":62,"revision":44,"locale":29},{"sys":2180},{"type":12,"linkType":13,"id":14},{"sys":2182},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2184},{"url":194,"details":2185,"fileName":200,"contentType":201},{"size":196,"image":2186},{"width":198,"height":199},{"sys":2188,"fields":2191},{"id":2189,"createdAt":2190},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":2192,"slug":2193,"articleIntro":2194,"category":2195},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[2196],{"metadata":2197,"sys":2200,"fields":2207},{"tags":2198,"concepts":2199},[],[],{"space":2201,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2203,"publishedVersion":149,"revision":62,"contentType":2205,"locale":29},{"sys":2202},{"type":12,"linkType":13,"id":14},{"sys":2204},{"id":21,"type":12,"linkType":22},{"sys":2206},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2208,"metaTitle":159,"metaDescription":160,"mainTitle":2209,"subtitle":179,"heroImage":2224,"ctaButton":202,"ctaLink":203},[158],{"data":2210,"content":2211,"nodeType":133},{},[2212,2218],{"data":2213,"content":2214,"nodeType":171},{},[2215],{"data":2216,"marks":2217,"value":170,"nodeType":83},{},[],{"data":2219,"content":2220,"nodeType":96},{},[2221],{"data":2222,"marks":2223,"value":178,"nodeType":83},{},[],{"metadata":2225,"sys":2228,"fields":2233},{"tags":2226,"concepts":2227},[],[],{"space":2229,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2231,"publishedVersion":62,"revision":44,"locale":29},{"sys":2230},{"type":12,"linkType":13,"id":14},{"sys":2232},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2234},{"url":194,"details":2235,"fileName":200,"contentType":201},{"size":196,"image":2236},{"width":198,"height":199},{"sys":2238,"fields":2241},{"id":2239,"createdAt":2240},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":2242,"slug":2243,"articleIntro":2242,"category":2244},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[2245],{"metadata":2246,"sys":2249,"fields":2256},{"tags":2247,"concepts":2248},[],[],{"space":2250,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2252,"publishedVersion":149,"revision":62,"contentType":2254,"locale":29},{"sys":2251},{"type":12,"linkType":13,"id":14},{"sys":2253},{"id":21,"type":12,"linkType":22},{"sys":2255},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2257,"metaTitle":159,"metaDescription":160,"mainTitle":2258,"subtitle":179,"heroImage":2273,"ctaButton":202,"ctaLink":203},[158],{"data":2259,"content":2260,"nodeType":133},{},[2261,2267],{"data":2262,"content":2263,"nodeType":171},{},[2264],{"data":2265,"marks":2266,"value":170,"nodeType":83},{},[],{"data":2268,"content":2269,"nodeType":96},{},[2270],{"data":2271,"marks":2272,"value":178,"nodeType":83},{},[],{"metadata":2274,"sys":2277,"fields":2282},{"tags":2275,"concepts":2276},[],[],{"space":2278,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2280,"publishedVersion":62,"revision":44,"locale":29},{"sys":2279},{"type":12,"linkType":13,"id":14},{"sys":2281},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2283},{"url":194,"details":2284,"fileName":200,"contentType":201},{"size":196,"image":2285},{"width":198,"height":199},{"sys":2287,"fields":2290},{"id":2288,"createdAt":2289},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":2291,"slug":2292,"articleIntro":2291,"category":2293},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[2294],{"metadata":2295,"sys":2298,"fields":2305},{"tags":2296,"concepts":2297},[],[],{"space":2299,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2301,"publishedVersion":149,"revision":62,"contentType":2303,"locale":29},{"sys":2300},{"type":12,"linkType":13,"id":14},{"sys":2302},{"id":21,"type":12,"linkType":22},{"sys":2304},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2306,"metaTitle":159,"metaDescription":160,"mainTitle":2307,"subtitle":179,"heroImage":2322,"ctaButton":202,"ctaLink":203},[158],{"data":2308,"content":2309,"nodeType":133},{},[2310,2316],{"data":2311,"content":2312,"nodeType":171},{},[2313],{"data":2314,"marks":2315,"value":170,"nodeType":83},{},[],{"data":2317,"content":2318,"nodeType":96},{},[2319],{"data":2320,"marks":2321,"value":178,"nodeType":83},{},[],{"metadata":2323,"sys":2326,"fields":2331},{"tags":2324,"concepts":2325},[],[],{"space":2327,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2329,"publishedVersion":62,"revision":44,"locale":29},{"sys":2328},{"type":12,"linkType":13,"id":14},{"sys":2330},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2332},{"url":194,"details":2333,"fileName":200,"contentType":201},{"size":196,"image":2334},{"width":198,"height":199},{"sys":2336,"fields":2339},{"id":2337,"createdAt":2338},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":2340,"slug":2341,"articleIntro":2340,"category":2342},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[2343],{"metadata":2344,"sys":2347,"fields":2354},{"tags":2345,"concepts":2346},[],[],{"space":2348,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2350,"publishedVersion":149,"revision":62,"contentType":2352,"locale":29},{"sys":2349},{"type":12,"linkType":13,"id":14},{"sys":2351},{"id":21,"type":12,"linkType":22},{"sys":2353},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2355,"metaTitle":159,"metaDescription":160,"mainTitle":2356,"subtitle":179,"heroImage":2371,"ctaButton":202,"ctaLink":203},[158],{"data":2357,"content":2358,"nodeType":133},{},[2359,2365],{"data":2360,"content":2361,"nodeType":171},{},[2362],{"data":2363,"marks":2364,"value":170,"nodeType":83},{},[],{"data":2366,"content":2367,"nodeType":96},{},[2368],{"data":2369,"marks":2370,"value":178,"nodeType":83},{},[],{"metadata":2372,"sys":2375,"fields":2380},{"tags":2373,"concepts":2374},[],[],{"space":2376,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2378,"publishedVersion":62,"revision":44,"locale":29},{"sys":2377},{"type":12,"linkType":13,"id":14},{"sys":2379},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2381},{"url":194,"details":2382,"fileName":200,"contentType":201},{"size":196,"image":2383},{"width":198,"height":199},{"sys":2385,"fields":2388},{"id":2386,"createdAt":2387},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":2389,"slug":2390,"articleIntro":2389,"category":2391},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[2392],{"metadata":2393,"sys":2396,"fields":2403},{"tags":2394,"concepts":2395},[],[],{"space":2397,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2399,"publishedVersion":149,"revision":62,"contentType":2401,"locale":29},{"sys":2398},{"type":12,"linkType":13,"id":14},{"sys":2400},{"id":21,"type":12,"linkType":22},{"sys":2402},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2404,"metaTitle":159,"metaDescription":160,"mainTitle":2405,"subtitle":179,"heroImage":2420,"ctaButton":202,"ctaLink":203},[158],{"data":2406,"content":2407,"nodeType":133},{},[2408,2414],{"data":2409,"content":2410,"nodeType":171},{},[2411],{"data":2412,"marks":2413,"value":170,"nodeType":83},{},[],{"data":2415,"content":2416,"nodeType":96},{},[2417],{"data":2418,"marks":2419,"value":178,"nodeType":83},{},[],{"metadata":2421,"sys":2424,"fields":2429},{"tags":2422,"concepts":2423},[],[],{"space":2425,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2427,"publishedVersion":62,"revision":44,"locale":29},{"sys":2426},{"type":12,"linkType":13,"id":14},{"sys":2428},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2430},{"url":194,"details":2431,"fileName":200,"contentType":201},{"size":196,"image":2432},{"width":198,"height":199},{"sys":2434,"fields":2437},{"id":2435,"createdAt":2436},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":2438,"slug":2439,"articleIntro":-1,"category":2440},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[2441],{"metadata":2442,"sys":2445,"fields":2452},{"tags":2443,"concepts":2444},[],[],{"space":2446,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2448,"publishedVersion":149,"revision":62,"contentType":2450,"locale":29},{"sys":2447},{"type":12,"linkType":13,"id":14},{"sys":2449},{"id":21,"type":12,"linkType":22},{"sys":2451},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2453,"metaTitle":159,"metaDescription":160,"mainTitle":2454,"subtitle":179,"heroImage":2469,"ctaButton":202,"ctaLink":203},[158],{"data":2455,"content":2456,"nodeType":133},{},[2457,2463],{"data":2458,"content":2459,"nodeType":171},{},[2460],{"data":2461,"marks":2462,"value":170,"nodeType":83},{},[],{"data":2464,"content":2465,"nodeType":96},{},[2466],{"data":2467,"marks":2468,"value":178,"nodeType":83},{},[],{"metadata":2470,"sys":2473,"fields":2478},{"tags":2471,"concepts":2472},[],[],{"space":2474,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2476,"publishedVersion":62,"revision":44,"locale":29},{"sys":2475},{"type":12,"linkType":13,"id":14},{"sys":2477},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2479},{"url":194,"details":2480,"fileName":200,"contentType":201},{"size":196,"image":2481},{"width":198,"height":199},{"sys":2483,"fields":2486},{"id":2484,"createdAt":2485},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":2487,"slug":2488,"articleIntro":-1,"category":2489},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[2490],{"metadata":2491,"sys":2494,"fields":2501},{"tags":2492,"concepts":2493},[],[],{"space":2495,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2497,"publishedVersion":149,"revision":62,"contentType":2499,"locale":29},{"sys":2496},{"type":12,"linkType":13,"id":14},{"sys":2498},{"id":21,"type":12,"linkType":22},{"sys":2500},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2502,"metaTitle":159,"metaDescription":160,"mainTitle":2503,"subtitle":179,"heroImage":2518,"ctaButton":202,"ctaLink":203},[158],{"data":2504,"content":2505,"nodeType":133},{},[2506,2512],{"data":2507,"content":2508,"nodeType":171},{},[2509],{"data":2510,"marks":2511,"value":170,"nodeType":83},{},[],{"data":2513,"content":2514,"nodeType":96},{},[2515],{"data":2516,"marks":2517,"value":178,"nodeType":83},{},[],{"metadata":2519,"sys":2522,"fields":2527},{"tags":2520,"concepts":2521},[],[],{"space":2523,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2525,"publishedVersion":62,"revision":44,"locale":29},{"sys":2524},{"type":12,"linkType":13,"id":14},{"sys":2526},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2528},{"url":194,"details":2529,"fileName":200,"contentType":201},{"size":196,"image":2530},{"width":198,"height":199},{"sys":2532,"fields":2535},{"id":2533,"createdAt":2534},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":2536,"slug":2537,"articleIntro":2536,"category":2538},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[2539],{"metadata":2540,"sys":2543,"fields":2550},{"tags":2541,"concepts":2542},[],[],{"space":2544,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2546,"publishedVersion":149,"revision":62,"contentType":2548,"locale":29},{"sys":2545},{"type":12,"linkType":13,"id":14},{"sys":2547},{"id":21,"type":12,"linkType":22},{"sys":2549},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2551,"metaTitle":159,"metaDescription":160,"mainTitle":2552,"subtitle":179,"heroImage":2567,"ctaButton":202,"ctaLink":203},[158],{"data":2553,"content":2554,"nodeType":133},{},[2555,2561],{"data":2556,"content":2557,"nodeType":171},{},[2558],{"data":2559,"marks":2560,"value":170,"nodeType":83},{},[],{"data":2562,"content":2563,"nodeType":96},{},[2564],{"data":2565,"marks":2566,"value":178,"nodeType":83},{},[],{"metadata":2568,"sys":2571,"fields":2576},{"tags":2569,"concepts":2570},[],[],{"space":2572,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2574,"publishedVersion":62,"revision":44,"locale":29},{"sys":2573},{"type":12,"linkType":13,"id":14},{"sys":2575},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2577},{"url":194,"details":2578,"fileName":200,"contentType":201},{"size":196,"image":2579},{"width":198,"height":199},{"sys":2581,"fields":2584},{"id":2582,"createdAt":2583},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":2585,"slug":2586,"articleIntro":-1,"category":2587},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[2588],{"metadata":2589,"sys":2592,"fields":2599},{"tags":2590,"concepts":2591},[],[],{"space":2593,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2595,"publishedVersion":149,"revision":62,"contentType":2597,"locale":29},{"sys":2594},{"type":12,"linkType":13,"id":14},{"sys":2596},{"id":21,"type":12,"linkType":22},{"sys":2598},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2600,"metaTitle":159,"metaDescription":160,"mainTitle":2601,"subtitle":179,"heroImage":2616,"ctaButton":202,"ctaLink":203},[158],{"data":2602,"content":2603,"nodeType":133},{},[2604,2610],{"data":2605,"content":2606,"nodeType":171},{},[2607],{"data":2608,"marks":2609,"value":170,"nodeType":83},{},[],{"data":2611,"content":2612,"nodeType":96},{},[2613],{"data":2614,"marks":2615,"value":178,"nodeType":83},{},[],{"metadata":2617,"sys":2620,"fields":2625},{"tags":2618,"concepts":2619},[],[],{"space":2621,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2623,"publishedVersion":62,"revision":44,"locale":29},{"sys":2622},{"type":12,"linkType":13,"id":14},{"sys":2624},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2626},{"url":194,"details":2627,"fileName":200,"contentType":201},{"size":196,"image":2628},{"width":198,"height":199},{"sys":2630,"fields":2633},{"id":2631,"createdAt":2632},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":2634,"slug":2635,"articleIntro":2634,"category":2636},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[2637],{"metadata":2638,"sys":2641,"fields":2648},{"tags":2639,"concepts":2640},[],[],{"space":2642,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2644,"publishedVersion":149,"revision":62,"contentType":2646,"locale":29},{"sys":2643},{"type":12,"linkType":13,"id":14},{"sys":2645},{"id":21,"type":12,"linkType":22},{"sys":2647},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2649,"metaTitle":159,"metaDescription":160,"mainTitle":2650,"subtitle":179,"heroImage":2665,"ctaButton":202,"ctaLink":203},[158],{"data":2651,"content":2652,"nodeType":133},{},[2653,2659],{"data":2654,"content":2655,"nodeType":171},{},[2656],{"data":2657,"marks":2658,"value":170,"nodeType":83},{},[],{"data":2660,"content":2661,"nodeType":96},{},[2662],{"data":2663,"marks":2664,"value":178,"nodeType":83},{},[],{"metadata":2666,"sys":2669,"fields":2674},{"tags":2667,"concepts":2668},[],[],{"space":2670,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2672,"publishedVersion":62,"revision":44,"locale":29},{"sys":2671},{"type":12,"linkType":13,"id":14},{"sys":2673},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2675},{"url":194,"details":2676,"fileName":200,"contentType":201},{"size":196,"image":2677},{"width":198,"height":199},{"sys":2679,"fields":2682},{"id":2680,"createdAt":2681},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":2683,"slug":2684,"articleIntro":-1,"category":2685},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[2686],{"metadata":2687,"sys":2690,"fields":2697},{"tags":2688,"concepts":2689},[],[],{"space":2691,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2693,"publishedVersion":149,"revision":62,"contentType":2695,"locale":29},{"sys":2692},{"type":12,"linkType":13,"id":14},{"sys":2694},{"id":21,"type":12,"linkType":22},{"sys":2696},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2698,"metaTitle":159,"metaDescription":160,"mainTitle":2699,"subtitle":179,"heroImage":2714,"ctaButton":202,"ctaLink":203},[158],{"data":2700,"content":2701,"nodeType":133},{},[2702,2708],{"data":2703,"content":2704,"nodeType":171},{},[2705],{"data":2706,"marks":2707,"value":170,"nodeType":83},{},[],{"data":2709,"content":2710,"nodeType":96},{},[2711],{"data":2712,"marks":2713,"value":178,"nodeType":83},{},[],{"metadata":2715,"sys":2718,"fields":2723},{"tags":2716,"concepts":2717},[],[],{"space":2719,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2721,"publishedVersion":62,"revision":44,"locale":29},{"sys":2720},{"type":12,"linkType":13,"id":14},{"sys":2722},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2724},{"url":194,"details":2725,"fileName":200,"contentType":201},{"size":196,"image":2726},{"width":198,"height":199},{"sys":2728,"fields":2731},{"id":2729,"createdAt":2730},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":2732,"slug":2733,"articleIntro":2732,"category":2734},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[2735],{"metadata":2736,"sys":2739,"fields":2746},{"tags":2737,"concepts":2738},[],[],{"space":2740,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2742,"publishedVersion":149,"revision":62,"contentType":2744,"locale":29},{"sys":2741},{"type":12,"linkType":13,"id":14},{"sys":2743},{"id":21,"type":12,"linkType":22},{"sys":2745},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2747,"metaTitle":159,"metaDescription":160,"mainTitle":2748,"subtitle":179,"heroImage":2763,"ctaButton":202,"ctaLink":203},[158],{"data":2749,"content":2750,"nodeType":133},{},[2751,2757],{"data":2752,"content":2753,"nodeType":171},{},[2754],{"data":2755,"marks":2756,"value":170,"nodeType":83},{},[],{"data":2758,"content":2759,"nodeType":96},{},[2760],{"data":2761,"marks":2762,"value":178,"nodeType":83},{},[],{"metadata":2764,"sys":2767,"fields":2772},{"tags":2765,"concepts":2766},[],[],{"space":2768,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2770,"publishedVersion":62,"revision":44,"locale":29},{"sys":2769},{"type":12,"linkType":13,"id":14},{"sys":2771},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2773},{"url":194,"details":2774,"fileName":200,"contentType":201},{"size":196,"image":2775},{"width":198,"height":199},{"sys":2777,"fields":2780},{"id":2778,"createdAt":2779},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":2781,"slug":2782,"articleIntro":2783,"category":2784},"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.",[2785],{"metadata":2786,"sys":2789,"fields":2796},{"tags":2787,"concepts":2788},[],[],{"space":2790,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2792,"publishedVersion":149,"revision":62,"contentType":2794,"locale":29},{"sys":2791},{"type":12,"linkType":13,"id":14},{"sys":2793},{"id":21,"type":12,"linkType":22},{"sys":2795},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2797,"metaTitle":159,"metaDescription":160,"mainTitle":2798,"subtitle":179,"heroImage":2813,"ctaButton":202,"ctaLink":203},[158],{"data":2799,"content":2800,"nodeType":133},{},[2801,2807],{"data":2802,"content":2803,"nodeType":171},{},[2804],{"data":2805,"marks":2806,"value":170,"nodeType":83},{},[],{"data":2808,"content":2809,"nodeType":96},{},[2810],{"data":2811,"marks":2812,"value":178,"nodeType":83},{},[],{"metadata":2814,"sys":2817,"fields":2822},{"tags":2815,"concepts":2816},[],[],{"space":2818,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2820,"publishedVersion":62,"revision":44,"locale":29},{"sys":2819},{"type":12,"linkType":13,"id":14},{"sys":2821},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2823},{"url":194,"details":2824,"fileName":200,"contentType":201},{"size":196,"image":2825},{"width":198,"height":199},{"sys":2827,"fields":2830},{"id":2828,"createdAt":2829},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":2831,"slug":2832,"articleIntro":2831,"category":2833},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[2834],{"metadata":2835,"sys":2838,"fields":2845},{"tags":2836,"concepts":2837},[],[],{"space":2839,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2841,"publishedVersion":149,"revision":62,"contentType":2843,"locale":29},{"sys":2840},{"type":12,"linkType":13,"id":14},{"sys":2842},{"id":21,"type":12,"linkType":22},{"sys":2844},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2846,"metaTitle":159,"metaDescription":160,"mainTitle":2847,"subtitle":179,"heroImage":2862,"ctaButton":202,"ctaLink":203},[158],{"data":2848,"content":2849,"nodeType":133},{},[2850,2856],{"data":2851,"content":2852,"nodeType":171},{},[2853],{"data":2854,"marks":2855,"value":170,"nodeType":83},{},[],{"data":2857,"content":2858,"nodeType":96},{},[2859],{"data":2860,"marks":2861,"value":178,"nodeType":83},{},[],{"metadata":2863,"sys":2866,"fields":2871},{"tags":2864,"concepts":2865},[],[],{"space":2867,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2869,"publishedVersion":62,"revision":44,"locale":29},{"sys":2868},{"type":12,"linkType":13,"id":14},{"sys":2870},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2872},{"url":194,"details":2873,"fileName":200,"contentType":201},{"size":196,"image":2874},{"width":198,"height":199},{"sys":2876,"fields":2879},{"id":2877,"createdAt":2878},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":2880,"slug":2881,"articleIntro":-1,"category":2882},"Compte 518 - Intérêts courus","compte-518-interets-courus",[2883],{"metadata":2884,"sys":2887,"fields":2894},{"tags":2885,"concepts":2886},[],[],{"space":2888,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2890,"publishedVersion":149,"revision":62,"contentType":2892,"locale":29},{"sys":2889},{"type":12,"linkType":13,"id":14},{"sys":2891},{"id":21,"type":12,"linkType":22},{"sys":2893},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2895,"metaTitle":159,"metaDescription":160,"mainTitle":2896,"subtitle":179,"heroImage":2911,"ctaButton":202,"ctaLink":203},[158],{"data":2897,"content":2898,"nodeType":133},{},[2899,2905],{"data":2900,"content":2901,"nodeType":171},{},[2902],{"data":2903,"marks":2904,"value":170,"nodeType":83},{},[],{"data":2906,"content":2907,"nodeType":96},{},[2908],{"data":2909,"marks":2910,"value":178,"nodeType":83},{},[],{"metadata":2912,"sys":2915,"fields":2920},{"tags":2913,"concepts":2914},[],[],{"space":2916,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2918,"publishedVersion":62,"revision":44,"locale":29},{"sys":2917},{"type":12,"linkType":13,"id":14},{"sys":2919},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2921},{"url":194,"details":2922,"fileName":200,"contentType":201},{"size":196,"image":2923},{"width":198,"height":199},{"sys":2925,"fields":2928},{"id":2926,"createdAt":2927},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":2929,"slug":2930,"articleIntro":2929,"category":2931},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[2932],{"metadata":2933,"sys":2936,"fields":2943},{"tags":2934,"concepts":2935},[],[],{"space":2937,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2939,"publishedVersion":149,"revision":62,"contentType":2941,"locale":29},{"sys":2938},{"type":12,"linkType":13,"id":14},{"sys":2940},{"id":21,"type":12,"linkType":22},{"sys":2942},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2944,"metaTitle":159,"metaDescription":160,"mainTitle":2945,"subtitle":179,"heroImage":2960,"ctaButton":202,"ctaLink":203},[158],{"data":2946,"content":2947,"nodeType":133},{},[2948,2954],{"data":2949,"content":2950,"nodeType":171},{},[2951],{"data":2952,"marks":2953,"value":170,"nodeType":83},{},[],{"data":2955,"content":2956,"nodeType":96},{},[2957],{"data":2958,"marks":2959,"value":178,"nodeType":83},{},[],{"metadata":2961,"sys":2964,"fields":2969},{"tags":2962,"concepts":2963},[],[],{"space":2965,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":2967,"publishedVersion":62,"revision":44,"locale":29},{"sys":2966},{"type":12,"linkType":13,"id":14},{"sys":2968},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":2970},{"url":194,"details":2971,"fileName":200,"contentType":201},{"size":196,"image":2972},{"width":198,"height":199},{"sys":2974,"fields":2977},{"id":2975,"createdAt":2976},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":2978,"slug":2979,"articleIntro":2978,"category":2980},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[2981],{"metadata":2982,"sys":2985,"fields":2992},{"tags":2983,"concepts":2984},[],[],{"space":2986,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":2988,"publishedVersion":149,"revision":62,"contentType":2990,"locale":29},{"sys":2987},{"type":12,"linkType":13,"id":14},{"sys":2989},{"id":21,"type":12,"linkType":22},{"sys":2991},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":2993,"metaTitle":159,"metaDescription":160,"mainTitle":2994,"subtitle":179,"heroImage":3009,"ctaButton":202,"ctaLink":203},[158],{"data":2995,"content":2996,"nodeType":133},{},[2997,3003],{"data":2998,"content":2999,"nodeType":171},{},[3000],{"data":3001,"marks":3002,"value":170,"nodeType":83},{},[],{"data":3004,"content":3005,"nodeType":96},{},[3006],{"data":3007,"marks":3008,"value":178,"nodeType":83},{},[],{"metadata":3010,"sys":3013,"fields":3018},{"tags":3011,"concepts":3012},[],[],{"space":3014,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3016,"publishedVersion":62,"revision":44,"locale":29},{"sys":3015},{"type":12,"linkType":13,"id":14},{"sys":3017},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3019},{"url":194,"details":3020,"fileName":200,"contentType":201},{"size":196,"image":3021},{"width":198,"height":199},{"sys":3023,"fields":3026},{"id":3024,"createdAt":3025},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":3027,"slug":3028,"articleIntro":3027,"category":3029},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[3030],{"metadata":3031,"sys":3034,"fields":3041},{"tags":3032,"concepts":3033},[],[],{"space":3035,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3037,"publishedVersion":149,"revision":62,"contentType":3039,"locale":29},{"sys":3036},{"type":12,"linkType":13,"id":14},{"sys":3038},{"id":21,"type":12,"linkType":22},{"sys":3040},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3042,"metaTitle":159,"metaDescription":160,"mainTitle":3043,"subtitle":179,"heroImage":3058,"ctaButton":202,"ctaLink":203},[158],{"data":3044,"content":3045,"nodeType":133},{},[3046,3052],{"data":3047,"content":3048,"nodeType":171},{},[3049],{"data":3050,"marks":3051,"value":170,"nodeType":83},{},[],{"data":3053,"content":3054,"nodeType":96},{},[3055],{"data":3056,"marks":3057,"value":178,"nodeType":83},{},[],{"metadata":3059,"sys":3062,"fields":3067},{"tags":3060,"concepts":3061},[],[],{"space":3063,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3065,"publishedVersion":62,"revision":44,"locale":29},{"sys":3064},{"type":12,"linkType":13,"id":14},{"sys":3066},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3068},{"url":194,"details":3069,"fileName":200,"contentType":201},{"size":196,"image":3070},{"width":198,"height":199},{"sys":3072,"fields":3075},{"id":3073,"createdAt":3074},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":3076,"slug":3077,"articleIntro":3076,"category":3078},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[3079],{"metadata":3080,"sys":3083,"fields":3090},{"tags":3081,"concepts":3082},[],[],{"space":3084,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3086,"publishedVersion":149,"revision":62,"contentType":3088,"locale":29},{"sys":3085},{"type":12,"linkType":13,"id":14},{"sys":3087},{"id":21,"type":12,"linkType":22},{"sys":3089},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3091,"metaTitle":159,"metaDescription":160,"mainTitle":3092,"subtitle":179,"heroImage":3107,"ctaButton":202,"ctaLink":203},[158],{"data":3093,"content":3094,"nodeType":133},{},[3095,3101],{"data":3096,"content":3097,"nodeType":171},{},[3098],{"data":3099,"marks":3100,"value":170,"nodeType":83},{},[],{"data":3102,"content":3103,"nodeType":96},{},[3104],{"data":3105,"marks":3106,"value":178,"nodeType":83},{},[],{"metadata":3108,"sys":3111,"fields":3116},{"tags":3109,"concepts":3110},[],[],{"space":3112,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3114,"publishedVersion":62,"revision":44,"locale":29},{"sys":3113},{"type":12,"linkType":13,"id":14},{"sys":3115},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3117},{"url":194,"details":3118,"fileName":200,"contentType":201},{"size":196,"image":3119},{"width":198,"height":199},{"sys":3121,"fields":3124},{"id":3122,"createdAt":3123},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":3125,"slug":3126,"articleIntro":3125,"category":3127},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[3128],{"metadata":3129,"sys":3132,"fields":3139},{"tags":3130,"concepts":3131},[],[],{"space":3133,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3135,"publishedVersion":149,"revision":62,"contentType":3137,"locale":29},{"sys":3134},{"type":12,"linkType":13,"id":14},{"sys":3136},{"id":21,"type":12,"linkType":22},{"sys":3138},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3140,"metaTitle":159,"metaDescription":160,"mainTitle":3141,"subtitle":179,"heroImage":3156,"ctaButton":202,"ctaLink":203},[158],{"data":3142,"content":3143,"nodeType":133},{},[3144,3150],{"data":3145,"content":3146,"nodeType":171},{},[3147],{"data":3148,"marks":3149,"value":170,"nodeType":83},{},[],{"data":3151,"content":3152,"nodeType":96},{},[3153],{"data":3154,"marks":3155,"value":178,"nodeType":83},{},[],{"metadata":3157,"sys":3160,"fields":3165},{"tags":3158,"concepts":3159},[],[],{"space":3161,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3163,"publishedVersion":62,"revision":44,"locale":29},{"sys":3162},{"type":12,"linkType":13,"id":14},{"sys":3164},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3166},{"url":194,"details":3167,"fileName":200,"contentType":201},{"size":196,"image":3168},{"width":198,"height":199},{"sys":3170,"fields":3173},{"id":3171,"createdAt":3172},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":3174,"slug":3175,"articleIntro":3174,"category":3176},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[3177],{"metadata":3178,"sys":3181,"fields":3188},{"tags":3179,"concepts":3180},[],[],{"space":3182,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3184,"publishedVersion":149,"revision":62,"contentType":3186,"locale":29},{"sys":3183},{"type":12,"linkType":13,"id":14},{"sys":3185},{"id":21,"type":12,"linkType":22},{"sys":3187},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3189,"metaTitle":159,"metaDescription":160,"mainTitle":3190,"subtitle":179,"heroImage":3205,"ctaButton":202,"ctaLink":203},[158],{"data":3191,"content":3192,"nodeType":133},{},[3193,3199],{"data":3194,"content":3195,"nodeType":171},{},[3196],{"data":3197,"marks":3198,"value":170,"nodeType":83},{},[],{"data":3200,"content":3201,"nodeType":96},{},[3202],{"data":3203,"marks":3204,"value":178,"nodeType":83},{},[],{"metadata":3206,"sys":3209,"fields":3214},{"tags":3207,"concepts":3208},[],[],{"space":3210,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3212,"publishedVersion":62,"revision":44,"locale":29},{"sys":3211},{"type":12,"linkType":13,"id":14},{"sys":3213},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3215},{"url":194,"details":3216,"fileName":200,"contentType":201},{"size":196,"image":3217},{"width":198,"height":199},{"sys":3219,"fields":3222},{"id":3220,"createdAt":3221},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":3223,"slug":3224,"articleIntro":3223,"category":3225},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[3226],{"metadata":3227,"sys":3230,"fields":3237},{"tags":3228,"concepts":3229},[],[],{"space":3231,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3233,"publishedVersion":149,"revision":62,"contentType":3235,"locale":29},{"sys":3232},{"type":12,"linkType":13,"id":14},{"sys":3234},{"id":21,"type":12,"linkType":22},{"sys":3236},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3238,"metaTitle":159,"metaDescription":160,"mainTitle":3239,"subtitle":179,"heroImage":3254,"ctaButton":202,"ctaLink":203},[158],{"data":3240,"content":3241,"nodeType":133},{},[3242,3248],{"data":3243,"content":3244,"nodeType":171},{},[3245],{"data":3246,"marks":3247,"value":170,"nodeType":83},{},[],{"data":3249,"content":3250,"nodeType":96},{},[3251],{"data":3252,"marks":3253,"value":178,"nodeType":83},{},[],{"metadata":3255,"sys":3258,"fields":3263},{"tags":3256,"concepts":3257},[],[],{"space":3259,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3261,"publishedVersion":62,"revision":44,"locale":29},{"sys":3260},{"type":12,"linkType":13,"id":14},{"sys":3262},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3264},{"url":194,"details":3265,"fileName":200,"contentType":201},{"size":196,"image":3266},{"width":198,"height":199},{"sys":3268,"fields":3271},{"id":3269,"createdAt":3270},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":3272,"slug":3273,"articleIntro":3272,"category":3274},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[3275],{"metadata":3276,"sys":3279,"fields":3286},{"tags":3277,"concepts":3278},[],[],{"space":3280,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3282,"publishedVersion":149,"revision":62,"contentType":3284,"locale":29},{"sys":3281},{"type":12,"linkType":13,"id":14},{"sys":3283},{"id":21,"type":12,"linkType":22},{"sys":3285},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3287,"metaTitle":159,"metaDescription":160,"mainTitle":3288,"subtitle":179,"heroImage":3303,"ctaButton":202,"ctaLink":203},[158],{"data":3289,"content":3290,"nodeType":133},{},[3291,3297],{"data":3292,"content":3293,"nodeType":171},{},[3294],{"data":3295,"marks":3296,"value":170,"nodeType":83},{},[],{"data":3298,"content":3299,"nodeType":96},{},[3300],{"data":3301,"marks":3302,"value":178,"nodeType":83},{},[],{"metadata":3304,"sys":3307,"fields":3312},{"tags":3305,"concepts":3306},[],[],{"space":3308,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3310,"publishedVersion":62,"revision":44,"locale":29},{"sys":3309},{"type":12,"linkType":13,"id":14},{"sys":3311},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3313},{"url":194,"details":3314,"fileName":200,"contentType":201},{"size":196,"image":3315},{"width":198,"height":199},{"sys":3317,"fields":3320},{"id":3318,"createdAt":3319},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":3321,"slug":3322,"articleIntro":3321,"category":3323},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[3324],{"metadata":3325,"sys":3328,"fields":3335},{"tags":3326,"concepts":3327},[],[],{"space":3329,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3331,"publishedVersion":149,"revision":62,"contentType":3333,"locale":29},{"sys":3330},{"type":12,"linkType":13,"id":14},{"sys":3332},{"id":21,"type":12,"linkType":22},{"sys":3334},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3336,"metaTitle":159,"metaDescription":160,"mainTitle":3337,"subtitle":179,"heroImage":3352,"ctaButton":202,"ctaLink":203},[158],{"data":3338,"content":3339,"nodeType":133},{},[3340,3346],{"data":3341,"content":3342,"nodeType":171},{},[3343],{"data":3344,"marks":3345,"value":170,"nodeType":83},{},[],{"data":3347,"content":3348,"nodeType":96},{},[3349],{"data":3350,"marks":3351,"value":178,"nodeType":83},{},[],{"metadata":3353,"sys":3356,"fields":3361},{"tags":3354,"concepts":3355},[],[],{"space":3357,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3359,"publishedVersion":62,"revision":44,"locale":29},{"sys":3358},{"type":12,"linkType":13,"id":14},{"sys":3360},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3362},{"url":194,"details":3363,"fileName":200,"contentType":201},{"size":196,"image":3364},{"width":198,"height":199},{"sys":3366,"fields":3369},{"id":3367,"createdAt":3368},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":3370,"slug":3371,"articleIntro":3370,"category":3372},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[3373],{"metadata":3374,"sys":3377,"fields":3384},{"tags":3375,"concepts":3376},[],[],{"space":3378,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3380,"publishedVersion":149,"revision":62,"contentType":3382,"locale":29},{"sys":3379},{"type":12,"linkType":13,"id":14},{"sys":3381},{"id":21,"type":12,"linkType":22},{"sys":3383},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3385,"metaTitle":159,"metaDescription":160,"mainTitle":3386,"subtitle":179,"heroImage":3401,"ctaButton":202,"ctaLink":203},[158],{"data":3387,"content":3388,"nodeType":133},{},[3389,3395],{"data":3390,"content":3391,"nodeType":171},{},[3392],{"data":3393,"marks":3394,"value":170,"nodeType":83},{},[],{"data":3396,"content":3397,"nodeType":96},{},[3398],{"data":3399,"marks":3400,"value":178,"nodeType":83},{},[],{"metadata":3402,"sys":3405,"fields":3410},{"tags":3403,"concepts":3404},[],[],{"space":3406,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3408,"publishedVersion":62,"revision":44,"locale":29},{"sys":3407},{"type":12,"linkType":13,"id":14},{"sys":3409},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3411},{"url":194,"details":3412,"fileName":200,"contentType":201},{"size":196,"image":3413},{"width":198,"height":199},{"sys":3415,"fields":3418},{"id":3416,"createdAt":3417},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":3419,"slug":3420,"articleIntro":3419,"category":3421},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[3422],{"metadata":3423,"sys":3426,"fields":3433},{"tags":3424,"concepts":3425},[],[],{"space":3427,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3429,"publishedVersion":149,"revision":62,"contentType":3431,"locale":29},{"sys":3428},{"type":12,"linkType":13,"id":14},{"sys":3430},{"id":21,"type":12,"linkType":22},{"sys":3432},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3434,"metaTitle":159,"metaDescription":160,"mainTitle":3435,"subtitle":179,"heroImage":3450,"ctaButton":202,"ctaLink":203},[158],{"data":3436,"content":3437,"nodeType":133},{},[3438,3444],{"data":3439,"content":3440,"nodeType":171},{},[3441],{"data":3442,"marks":3443,"value":170,"nodeType":83},{},[],{"data":3445,"content":3446,"nodeType":96},{},[3447],{"data":3448,"marks":3449,"value":178,"nodeType":83},{},[],{"metadata":3451,"sys":3454,"fields":3459},{"tags":3452,"concepts":3453},[],[],{"space":3455,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3457,"publishedVersion":62,"revision":44,"locale":29},{"sys":3456},{"type":12,"linkType":13,"id":14},{"sys":3458},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3460},{"url":194,"details":3461,"fileName":200,"contentType":201},{"size":196,"image":3462},{"width":198,"height":199},{"sys":3464,"fields":3467},{"id":3465,"createdAt":3466},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":3468,"slug":3469,"articleIntro":3468,"category":3470},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[3471],{"metadata":3472,"sys":3475,"fields":3482},{"tags":3473,"concepts":3474},[],[],{"space":3476,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3478,"publishedVersion":149,"revision":62,"contentType":3480,"locale":29},{"sys":3477},{"type":12,"linkType":13,"id":14},{"sys":3479},{"id":21,"type":12,"linkType":22},{"sys":3481},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3483,"metaTitle":159,"metaDescription":160,"mainTitle":3484,"subtitle":179,"heroImage":3499,"ctaButton":202,"ctaLink":203},[158],{"data":3485,"content":3486,"nodeType":133},{},[3487,3493],{"data":3488,"content":3489,"nodeType":171},{},[3490],{"data":3491,"marks":3492,"value":170,"nodeType":83},{},[],{"data":3494,"content":3495,"nodeType":96},{},[3496],{"data":3497,"marks":3498,"value":178,"nodeType":83},{},[],{"metadata":3500,"sys":3503,"fields":3508},{"tags":3501,"concepts":3502},[],[],{"space":3504,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3506,"publishedVersion":62,"revision":44,"locale":29},{"sys":3505},{"type":12,"linkType":13,"id":14},{"sys":3507},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3509},{"url":194,"details":3510,"fileName":200,"contentType":201},{"size":196,"image":3511},{"width":198,"height":199},{"sys":3513,"fields":3516},{"id":3514,"createdAt":3515},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":3517,"slug":3518,"articleIntro":-1,"category":3519},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[3520],{"metadata":3521,"sys":3524,"fields":3531},{"tags":3522,"concepts":3523},[],[],{"space":3525,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3527,"publishedVersion":149,"revision":62,"contentType":3529,"locale":29},{"sys":3526},{"type":12,"linkType":13,"id":14},{"sys":3528},{"id":21,"type":12,"linkType":22},{"sys":3530},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3532,"metaTitle":159,"metaDescription":160,"mainTitle":3533,"subtitle":179,"heroImage":3548,"ctaButton":202,"ctaLink":203},[158],{"data":3534,"content":3535,"nodeType":133},{},[3536,3542],{"data":3537,"content":3538,"nodeType":171},{},[3539],{"data":3540,"marks":3541,"value":170,"nodeType":83},{},[],{"data":3543,"content":3544,"nodeType":96},{},[3545],{"data":3546,"marks":3547,"value":178,"nodeType":83},{},[],{"metadata":3549,"sys":3552,"fields":3557},{"tags":3550,"concepts":3551},[],[],{"space":3553,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3555,"publishedVersion":62,"revision":44,"locale":29},{"sys":3554},{"type":12,"linkType":13,"id":14},{"sys":3556},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3558},{"url":194,"details":3559,"fileName":200,"contentType":201},{"size":196,"image":3560},{"width":198,"height":199},{"sys":3562,"fields":3565},{"id":3563,"createdAt":3564},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":3566,"slug":3567,"articleIntro":3566,"category":3568},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[3569],{"metadata":3570,"sys":3573,"fields":3580},{"tags":3571,"concepts":3572},[],[],{"space":3574,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3576,"publishedVersion":149,"revision":62,"contentType":3578,"locale":29},{"sys":3575},{"type":12,"linkType":13,"id":14},{"sys":3577},{"id":21,"type":12,"linkType":22},{"sys":3579},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3581,"metaTitle":159,"metaDescription":160,"mainTitle":3582,"subtitle":179,"heroImage":3597,"ctaButton":202,"ctaLink":203},[158],{"data":3583,"content":3584,"nodeType":133},{},[3585,3591],{"data":3586,"content":3587,"nodeType":171},{},[3588],{"data":3589,"marks":3590,"value":170,"nodeType":83},{},[],{"data":3592,"content":3593,"nodeType":96},{},[3594],{"data":3595,"marks":3596,"value":178,"nodeType":83},{},[],{"metadata":3598,"sys":3601,"fields":3606},{"tags":3599,"concepts":3600},[],[],{"space":3602,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3604,"publishedVersion":62,"revision":44,"locale":29},{"sys":3603},{"type":12,"linkType":13,"id":14},{"sys":3605},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3607},{"url":194,"details":3608,"fileName":200,"contentType":201},{"size":196,"image":3609},{"width":198,"height":199},{"sys":3611,"fields":3614},{"id":3612,"createdAt":3613},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":3615,"slug":3616,"articleIntro":3615,"category":3617},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[3618],{"metadata":3619,"sys":3622,"fields":3629},{"tags":3620,"concepts":3621},[],[],{"space":3623,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3625,"publishedVersion":149,"revision":62,"contentType":3627,"locale":29},{"sys":3624},{"type":12,"linkType":13,"id":14},{"sys":3626},{"id":21,"type":12,"linkType":22},{"sys":3628},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3630,"metaTitle":159,"metaDescription":160,"mainTitle":3631,"subtitle":179,"heroImage":3646,"ctaButton":202,"ctaLink":203},[158],{"data":3632,"content":3633,"nodeType":133},{},[3634,3640],{"data":3635,"content":3636,"nodeType":171},{},[3637],{"data":3638,"marks":3639,"value":170,"nodeType":83},{},[],{"data":3641,"content":3642,"nodeType":96},{},[3643],{"data":3644,"marks":3645,"value":178,"nodeType":83},{},[],{"metadata":3647,"sys":3650,"fields":3655},{"tags":3648,"concepts":3649},[],[],{"space":3651,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3653,"publishedVersion":62,"revision":44,"locale":29},{"sys":3652},{"type":12,"linkType":13,"id":14},{"sys":3654},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3656},{"url":194,"details":3657,"fileName":200,"contentType":201},{"size":196,"image":3658},{"width":198,"height":199},{"sys":3660,"fields":3663},{"id":3661,"createdAt":3662},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":3664,"slug":3665,"articleIntro":-1,"category":3666},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[3667],{"metadata":3668,"sys":3671,"fields":3678},{"tags":3669,"concepts":3670},[],[],{"space":3672,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3674,"publishedVersion":149,"revision":62,"contentType":3676,"locale":29},{"sys":3673},{"type":12,"linkType":13,"id":14},{"sys":3675},{"id":21,"type":12,"linkType":22},{"sys":3677},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3679,"metaTitle":159,"metaDescription":160,"mainTitle":3680,"subtitle":179,"heroImage":3695,"ctaButton":202,"ctaLink":203},[158],{"data":3681,"content":3682,"nodeType":133},{},[3683,3689],{"data":3684,"content":3685,"nodeType":171},{},[3686],{"data":3687,"marks":3688,"value":170,"nodeType":83},{},[],{"data":3690,"content":3691,"nodeType":96},{},[3692],{"data":3693,"marks":3694,"value":178,"nodeType":83},{},[],{"metadata":3696,"sys":3699,"fields":3704},{"tags":3697,"concepts":3698},[],[],{"space":3700,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3702,"publishedVersion":62,"revision":44,"locale":29},{"sys":3701},{"type":12,"linkType":13,"id":14},{"sys":3703},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3705},{"url":194,"details":3706,"fileName":200,"contentType":201},{"size":196,"image":3707},{"width":198,"height":199},{"sys":3709,"fields":3712},{"id":3710,"createdAt":3711},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":3713,"slug":3714,"articleIntro":3713,"category":3715},"2961 - Titres de participation","compte-2961-titres-de-participation",[3716],{"metadata":3717,"sys":3720,"fields":3727},{"tags":3718,"concepts":3719},[],[],{"space":3721,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3723,"publishedVersion":149,"revision":62,"contentType":3725,"locale":29},{"sys":3722},{"type":12,"linkType":13,"id":14},{"sys":3724},{"id":21,"type":12,"linkType":22},{"sys":3726},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3728,"metaTitle":159,"metaDescription":160,"mainTitle":3729,"subtitle":179,"heroImage":3744,"ctaButton":202,"ctaLink":203},[158],{"data":3730,"content":3731,"nodeType":133},{},[3732,3738],{"data":3733,"content":3734,"nodeType":171},{},[3735],{"data":3736,"marks":3737,"value":170,"nodeType":83},{},[],{"data":3739,"content":3740,"nodeType":96},{},[3741],{"data":3742,"marks":3743,"value":178,"nodeType":83},{},[],{"metadata":3745,"sys":3748,"fields":3753},{"tags":3746,"concepts":3747},[],[],{"space":3749,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3751,"publishedVersion":62,"revision":44,"locale":29},{"sys":3750},{"type":12,"linkType":13,"id":14},{"sys":3752},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3754},{"url":194,"details":3755,"fileName":200,"contentType":201},{"size":196,"image":3756},{"width":198,"height":199},{"sys":3758,"fields":3761},{"id":3759,"createdAt":3760},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":3762,"slug":3763,"articleIntro":3762,"category":3764},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[3765],{"metadata":3766,"sys":3769,"fields":3776},{"tags":3767,"concepts":3768},[],[],{"space":3770,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3772,"publishedVersion":149,"revision":62,"contentType":3774,"locale":29},{"sys":3771},{"type":12,"linkType":13,"id":14},{"sys":3773},{"id":21,"type":12,"linkType":22},{"sys":3775},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3777,"metaTitle":159,"metaDescription":160,"mainTitle":3778,"subtitle":179,"heroImage":3793,"ctaButton":202,"ctaLink":203},[158],{"data":3779,"content":3780,"nodeType":133},{},[3781,3787],{"data":3782,"content":3783,"nodeType":171},{},[3784],{"data":3785,"marks":3786,"value":170,"nodeType":83},{},[],{"data":3788,"content":3789,"nodeType":96},{},[3790],{"data":3791,"marks":3792,"value":178,"nodeType":83},{},[],{"metadata":3794,"sys":3797,"fields":3802},{"tags":3795,"concepts":3796},[],[],{"space":3798,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3800,"publishedVersion":62,"revision":44,"locale":29},{"sys":3799},{"type":12,"linkType":13,"id":14},{"sys":3801},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3803},{"url":194,"details":3804,"fileName":200,"contentType":201},{"size":196,"image":3805},{"width":198,"height":199},{"sys":3807,"fields":3810},{"id":3808,"createdAt":3809},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":3811,"slug":3812,"articleIntro":3811,"category":3813},"Compte 503 - Actions","compte-503-actions",[3814],{"metadata":3815,"sys":3818,"fields":3825},{"tags":3816,"concepts":3817},[],[],{"space":3819,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3821,"publishedVersion":149,"revision":62,"contentType":3823,"locale":29},{"sys":3820},{"type":12,"linkType":13,"id":14},{"sys":3822},{"id":21,"type":12,"linkType":22},{"sys":3824},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3826,"metaTitle":159,"metaDescription":160,"mainTitle":3827,"subtitle":179,"heroImage":3842,"ctaButton":202,"ctaLink":203},[158],{"data":3828,"content":3829,"nodeType":133},{},[3830,3836],{"data":3831,"content":3832,"nodeType":171},{},[3833],{"data":3834,"marks":3835,"value":170,"nodeType":83},{},[],{"data":3837,"content":3838,"nodeType":96},{},[3839],{"data":3840,"marks":3841,"value":178,"nodeType":83},{},[],{"metadata":3843,"sys":3846,"fields":3851},{"tags":3844,"concepts":3845},[],[],{"space":3847,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3849,"publishedVersion":62,"revision":44,"locale":29},{"sys":3848},{"type":12,"linkType":13,"id":14},{"sys":3850},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3852},{"url":194,"details":3853,"fileName":200,"contentType":201},{"size":196,"image":3854},{"width":198,"height":199},{"sys":3856,"fields":3859},{"id":3857,"createdAt":3858},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":3860,"slug":3861,"articleIntro":3860,"category":3862},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[3863],{"metadata":3864,"sys":3867,"fields":3874},{"tags":3865,"concepts":3866},[],[],{"space":3868,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3870,"publishedVersion":149,"revision":62,"contentType":3872,"locale":29},{"sys":3869},{"type":12,"linkType":13,"id":14},{"sys":3871},{"id":21,"type":12,"linkType":22},{"sys":3873},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3875,"metaTitle":159,"metaDescription":160,"mainTitle":3876,"subtitle":179,"heroImage":3891,"ctaButton":202,"ctaLink":203},[158],{"data":3877,"content":3878,"nodeType":133},{},[3879,3885],{"data":3880,"content":3881,"nodeType":171},{},[3882],{"data":3883,"marks":3884,"value":170,"nodeType":83},{},[],{"data":3886,"content":3887,"nodeType":96},{},[3888],{"data":3889,"marks":3890,"value":178,"nodeType":83},{},[],{"metadata":3892,"sys":3895,"fields":3900},{"tags":3893,"concepts":3894},[],[],{"space":3896,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3898,"publishedVersion":62,"revision":44,"locale":29},{"sys":3897},{"type":12,"linkType":13,"id":14},{"sys":3899},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3901},{"url":194,"details":3902,"fileName":200,"contentType":201},{"size":196,"image":3903},{"width":198,"height":199},{"sys":3905,"fields":3908},{"id":3906,"createdAt":3907},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":3909,"slug":3910,"articleIntro":3909,"category":3911},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[3912],{"metadata":3913,"sys":3916,"fields":3923},{"tags":3914,"concepts":3915},[],[],{"space":3917,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3919,"publishedVersion":149,"revision":62,"contentType":3921,"locale":29},{"sys":3918},{"type":12,"linkType":13,"id":14},{"sys":3920},{"id":21,"type":12,"linkType":22},{"sys":3922},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3924,"metaTitle":159,"metaDescription":160,"mainTitle":3925,"subtitle":179,"heroImage":3940,"ctaButton":202,"ctaLink":203},[158],{"data":3926,"content":3927,"nodeType":133},{},[3928,3934],{"data":3929,"content":3930,"nodeType":171},{},[3931],{"data":3932,"marks":3933,"value":170,"nodeType":83},{},[],{"data":3935,"content":3936,"nodeType":96},{},[3937],{"data":3938,"marks":3939,"value":178,"nodeType":83},{},[],{"metadata":3941,"sys":3944,"fields":3949},{"tags":3942,"concepts":3943},[],[],{"space":3945,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3947,"publishedVersion":62,"revision":44,"locale":29},{"sys":3946},{"type":12,"linkType":13,"id":14},{"sys":3948},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3950},{"url":194,"details":3951,"fileName":200,"contentType":201},{"size":196,"image":3952},{"width":198,"height":199},{"sys":3954,"fields":3957},{"id":3955,"createdAt":3956},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":3958,"slug":3959,"articleIntro":3958,"category":3960},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[3961],{"metadata":3962,"sys":3965,"fields":3972},{"tags":3963,"concepts":3964},[],[],{"space":3966,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":3968,"publishedVersion":149,"revision":62,"contentType":3970,"locale":29},{"sys":3967},{"type":12,"linkType":13,"id":14},{"sys":3969},{"id":21,"type":12,"linkType":22},{"sys":3971},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":3973,"metaTitle":159,"metaDescription":160,"mainTitle":3974,"subtitle":179,"heroImage":3989,"ctaButton":202,"ctaLink":203},[158],{"data":3975,"content":3976,"nodeType":133},{},[3977,3983],{"data":3978,"content":3979,"nodeType":171},{},[3980],{"data":3981,"marks":3982,"value":170,"nodeType":83},{},[],{"data":3984,"content":3985,"nodeType":96},{},[3986],{"data":3987,"marks":3988,"value":178,"nodeType":83},{},[],{"metadata":3990,"sys":3993,"fields":3998},{"tags":3991,"concepts":3992},[],[],{"space":3994,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":3996,"publishedVersion":62,"revision":44,"locale":29},{"sys":3995},{"type":12,"linkType":13,"id":14},{"sys":3997},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":3999},{"url":194,"details":4000,"fileName":200,"contentType":201},{"size":196,"image":4001},{"width":198,"height":199},{"sys":4003,"fields":4006},{"id":4004,"createdAt":4005},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":4007,"slug":4008,"articleIntro":4007,"category":4009},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[4010],{"metadata":4011,"sys":4014,"fields":4021},{"tags":4012,"concepts":4013},[],[],{"space":4015,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4017,"publishedVersion":149,"revision":62,"contentType":4019,"locale":29},{"sys":4016},{"type":12,"linkType":13,"id":14},{"sys":4018},{"id":21,"type":12,"linkType":22},{"sys":4020},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4022,"metaTitle":159,"metaDescription":160,"mainTitle":4023,"subtitle":179,"heroImage":4038,"ctaButton":202,"ctaLink":203},[158],{"data":4024,"content":4025,"nodeType":133},{},[4026,4032],{"data":4027,"content":4028,"nodeType":171},{},[4029],{"data":4030,"marks":4031,"value":170,"nodeType":83},{},[],{"data":4033,"content":4034,"nodeType":96},{},[4035],{"data":4036,"marks":4037,"value":178,"nodeType":83},{},[],{"metadata":4039,"sys":4042,"fields":4047},{"tags":4040,"concepts":4041},[],[],{"space":4043,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4045,"publishedVersion":62,"revision":44,"locale":29},{"sys":4044},{"type":12,"linkType":13,"id":14},{"sys":4046},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4048},{"url":194,"details":4049,"fileName":200,"contentType":201},{"size":196,"image":4050},{"width":198,"height":199},{"sys":4052,"fields":4055},{"id":4053,"createdAt":4054},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":4056,"slug":4057,"articleIntro":-1,"category":4058},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[4059],{"metadata":4060,"sys":4063,"fields":4070},{"tags":4061,"concepts":4062},[],[],{"space":4064,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4066,"publishedVersion":149,"revision":62,"contentType":4068,"locale":29},{"sys":4065},{"type":12,"linkType":13,"id":14},{"sys":4067},{"id":21,"type":12,"linkType":22},{"sys":4069},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4071,"metaTitle":159,"metaDescription":160,"mainTitle":4072,"subtitle":179,"heroImage":4087,"ctaButton":202,"ctaLink":203},[158],{"data":4073,"content":4074,"nodeType":133},{},[4075,4081],{"data":4076,"content":4077,"nodeType":171},{},[4078],{"data":4079,"marks":4080,"value":170,"nodeType":83},{},[],{"data":4082,"content":4083,"nodeType":96},{},[4084],{"data":4085,"marks":4086,"value":178,"nodeType":83},{},[],{"metadata":4088,"sys":4091,"fields":4096},{"tags":4089,"concepts":4090},[],[],{"space":4092,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4094,"publishedVersion":62,"revision":44,"locale":29},{"sys":4093},{"type":12,"linkType":13,"id":14},{"sys":4095},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4097},{"url":194,"details":4098,"fileName":200,"contentType":201},{"size":196,"image":4099},{"width":198,"height":199},{"sys":4101,"fields":4104},{"id":4102,"createdAt":4103},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":4105,"slug":4106,"articleIntro":4105,"category":4107},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[4108],{"metadata":4109,"sys":4112,"fields":4119},{"tags":4110,"concepts":4111},[],[],{"space":4113,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4115,"publishedVersion":149,"revision":62,"contentType":4117,"locale":29},{"sys":4114},{"type":12,"linkType":13,"id":14},{"sys":4116},{"id":21,"type":12,"linkType":22},{"sys":4118},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4120,"metaTitle":159,"metaDescription":160,"mainTitle":4121,"subtitle":179,"heroImage":4136,"ctaButton":202,"ctaLink":203},[158],{"data":4122,"content":4123,"nodeType":133},{},[4124,4130],{"data":4125,"content":4126,"nodeType":171},{},[4127],{"data":4128,"marks":4129,"value":170,"nodeType":83},{},[],{"data":4131,"content":4132,"nodeType":96},{},[4133],{"data":4134,"marks":4135,"value":178,"nodeType":83},{},[],{"metadata":4137,"sys":4140,"fields":4145},{"tags":4138,"concepts":4139},[],[],{"space":4141,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4143,"publishedVersion":62,"revision":44,"locale":29},{"sys":4142},{"type":12,"linkType":13,"id":14},{"sys":4144},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4146},{"url":194,"details":4147,"fileName":200,"contentType":201},{"size":196,"image":4148},{"width":198,"height":199},{"sys":4150,"fields":4153},{"id":4151,"createdAt":4152},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":4154,"slug":4155,"articleIntro":4154,"category":4156},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[4157],{"metadata":4158,"sys":4161,"fields":4168},{"tags":4159,"concepts":4160},[],[],{"space":4162,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4164,"publishedVersion":149,"revision":62,"contentType":4166,"locale":29},{"sys":4163},{"type":12,"linkType":13,"id":14},{"sys":4165},{"id":21,"type":12,"linkType":22},{"sys":4167},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4169,"metaTitle":159,"metaDescription":160,"mainTitle":4170,"subtitle":179,"heroImage":4185,"ctaButton":202,"ctaLink":203},[158],{"data":4171,"content":4172,"nodeType":133},{},[4173,4179],{"data":4174,"content":4175,"nodeType":171},{},[4176],{"data":4177,"marks":4178,"value":170,"nodeType":83},{},[],{"data":4180,"content":4181,"nodeType":96},{},[4182],{"data":4183,"marks":4184,"value":178,"nodeType":83},{},[],{"metadata":4186,"sys":4189,"fields":4194},{"tags":4187,"concepts":4188},[],[],{"space":4190,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4192,"publishedVersion":62,"revision":44,"locale":29},{"sys":4191},{"type":12,"linkType":13,"id":14},{"sys":4193},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4195},{"url":194,"details":4196,"fileName":200,"contentType":201},{"size":196,"image":4197},{"width":198,"height":199},{"sys":4199,"fields":4202},{"id":4200,"createdAt":4201},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":4203,"slug":4204,"articleIntro":-1,"category":4205},"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",[4206],{"metadata":4207,"sys":4210,"fields":4217},{"tags":4208,"concepts":4209},[],[],{"space":4211,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4213,"publishedVersion":149,"revision":62,"contentType":4215,"locale":29},{"sys":4212},{"type":12,"linkType":13,"id":14},{"sys":4214},{"id":21,"type":12,"linkType":22},{"sys":4216},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4218,"metaTitle":159,"metaDescription":160,"mainTitle":4219,"subtitle":179,"heroImage":4234,"ctaButton":202,"ctaLink":203},[158],{"data":4220,"content":4221,"nodeType":133},{},[4222,4228],{"data":4223,"content":4224,"nodeType":171},{},[4225],{"data":4226,"marks":4227,"value":170,"nodeType":83},{},[],{"data":4229,"content":4230,"nodeType":96},{},[4231],{"data":4232,"marks":4233,"value":178,"nodeType":83},{},[],{"metadata":4235,"sys":4238,"fields":4243},{"tags":4236,"concepts":4237},[],[],{"space":4239,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4241,"publishedVersion":62,"revision":44,"locale":29},{"sys":4240},{"type":12,"linkType":13,"id":14},{"sys":4242},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4244},{"url":194,"details":4245,"fileName":200,"contentType":201},{"size":196,"image":4246},{"width":198,"height":199},{"sys":4248,"fields":4251},{"id":4249,"createdAt":4250},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":4252,"slug":4253,"articleIntro":-1,"category":4254},"Compte 628 - Divers","compte-628-divers",[4255],{"metadata":4256,"sys":4259,"fields":4266},{"tags":4257,"concepts":4258},[],[],{"space":4260,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4262,"publishedVersion":149,"revision":62,"contentType":4264,"locale":29},{"sys":4261},{"type":12,"linkType":13,"id":14},{"sys":4263},{"id":21,"type":12,"linkType":22},{"sys":4265},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4267,"metaTitle":159,"metaDescription":160,"mainTitle":4268,"subtitle":179,"heroImage":4283,"ctaButton":202,"ctaLink":203},[158],{"data":4269,"content":4270,"nodeType":133},{},[4271,4277],{"data":4272,"content":4273,"nodeType":171},{},[4274],{"data":4275,"marks":4276,"value":170,"nodeType":83},{},[],{"data":4278,"content":4279,"nodeType":96},{},[4280],{"data":4281,"marks":4282,"value":178,"nodeType":83},{},[],{"metadata":4284,"sys":4287,"fields":4292},{"tags":4285,"concepts":4286},[],[],{"space":4288,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4290,"publishedVersion":62,"revision":44,"locale":29},{"sys":4289},{"type":12,"linkType":13,"id":14},{"sys":4291},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4293},{"url":194,"details":4294,"fileName":200,"contentType":201},{"size":196,"image":4295},{"width":198,"height":199},{"sys":4297,"fields":4300},{"id":4298,"createdAt":4299},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":4301,"slug":4302,"articleIntro":-1,"category":4303},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[4304],{"metadata":4305,"sys":4308,"fields":4315},{"tags":4306,"concepts":4307},[],[],{"space":4309,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4311,"publishedVersion":149,"revision":62,"contentType":4313,"locale":29},{"sys":4310},{"type":12,"linkType":13,"id":14},{"sys":4312},{"id":21,"type":12,"linkType":22},{"sys":4314},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4316,"metaTitle":159,"metaDescription":160,"mainTitle":4317,"subtitle":179,"heroImage":4332,"ctaButton":202,"ctaLink":203},[158],{"data":4318,"content":4319,"nodeType":133},{},[4320,4326],{"data":4321,"content":4322,"nodeType":171},{},[4323],{"data":4324,"marks":4325,"value":170,"nodeType":83},{},[],{"data":4327,"content":4328,"nodeType":96},{},[4329],{"data":4330,"marks":4331,"value":178,"nodeType":83},{},[],{"metadata":4333,"sys":4336,"fields":4341},{"tags":4334,"concepts":4335},[],[],{"space":4337,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4339,"publishedVersion":62,"revision":44,"locale":29},{"sys":4338},{"type":12,"linkType":13,"id":14},{"sys":4340},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4342},{"url":194,"details":4343,"fileName":200,"contentType":201},{"size":196,"image":4344},{"width":198,"height":199},{"sys":4346,"fields":4349},{"id":4347,"createdAt":4348},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":4350,"slug":4351,"articleIntro":-1,"category":4352},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[4353],{"metadata":4354,"sys":4357,"fields":4364},{"tags":4355,"concepts":4356},[],[],{"space":4358,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4360,"publishedVersion":149,"revision":62,"contentType":4362,"locale":29},{"sys":4359},{"type":12,"linkType":13,"id":14},{"sys":4361},{"id":21,"type":12,"linkType":22},{"sys":4363},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4365,"metaTitle":159,"metaDescription":160,"mainTitle":4366,"subtitle":179,"heroImage":4381,"ctaButton":202,"ctaLink":203},[158],{"data":4367,"content":4368,"nodeType":133},{},[4369,4375],{"data":4370,"content":4371,"nodeType":171},{},[4372],{"data":4373,"marks":4374,"value":170,"nodeType":83},{},[],{"data":4376,"content":4377,"nodeType":96},{},[4378],{"data":4379,"marks":4380,"value":178,"nodeType":83},{},[],{"metadata":4382,"sys":4385,"fields":4390},{"tags":4383,"concepts":4384},[],[],{"space":4386,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4388,"publishedVersion":62,"revision":44,"locale":29},{"sys":4387},{"type":12,"linkType":13,"id":14},{"sys":4389},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4391},{"url":194,"details":4392,"fileName":200,"contentType":201},{"size":196,"image":4393},{"width":198,"height":199},{"sys":4395,"fields":4398},{"id":4396,"createdAt":4397},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":4399,"slug":4400,"articleIntro":4399,"category":4401},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[4402],{"metadata":4403,"sys":4406,"fields":4413},{"tags":4404,"concepts":4405},[],[],{"space":4407,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4409,"publishedVersion":149,"revision":62,"contentType":4411,"locale":29},{"sys":4408},{"type":12,"linkType":13,"id":14},{"sys":4410},{"id":21,"type":12,"linkType":22},{"sys":4412},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4414,"metaTitle":159,"metaDescription":160,"mainTitle":4415,"subtitle":179,"heroImage":4430,"ctaButton":202,"ctaLink":203},[158],{"data":4416,"content":4417,"nodeType":133},{},[4418,4424],{"data":4419,"content":4420,"nodeType":171},{},[4421],{"data":4422,"marks":4423,"value":170,"nodeType":83},{},[],{"data":4425,"content":4426,"nodeType":96},{},[4427],{"data":4428,"marks":4429,"value":178,"nodeType":83},{},[],{"metadata":4431,"sys":4434,"fields":4439},{"tags":4432,"concepts":4433},[],[],{"space":4435,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4437,"publishedVersion":62,"revision":44,"locale":29},{"sys":4436},{"type":12,"linkType":13,"id":14},{"sys":4438},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4440},{"url":194,"details":4441,"fileName":200,"contentType":201},{"size":196,"image":4442},{"width":198,"height":199},{"sys":4444,"fields":4447},{"id":4445,"createdAt":4446},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":4448,"slug":4449,"articleIntro":4448,"category":4450},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[4451],{"metadata":4452,"sys":4455,"fields":4462},{"tags":4453,"concepts":4454},[],[],{"space":4456,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4458,"publishedVersion":149,"revision":62,"contentType":4460,"locale":29},{"sys":4457},{"type":12,"linkType":13,"id":14},{"sys":4459},{"id":21,"type":12,"linkType":22},{"sys":4461},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4463,"metaTitle":159,"metaDescription":160,"mainTitle":4464,"subtitle":179,"heroImage":4479,"ctaButton":202,"ctaLink":203},[158],{"data":4465,"content":4466,"nodeType":133},{},[4467,4473],{"data":4468,"content":4469,"nodeType":171},{},[4470],{"data":4471,"marks":4472,"value":170,"nodeType":83},{},[],{"data":4474,"content":4475,"nodeType":96},{},[4476],{"data":4477,"marks":4478,"value":178,"nodeType":83},{},[],{"metadata":4480,"sys":4483,"fields":4488},{"tags":4481,"concepts":4482},[],[],{"space":4484,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4486,"publishedVersion":62,"revision":44,"locale":29},{"sys":4485},{"type":12,"linkType":13,"id":14},{"sys":4487},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4489},{"url":194,"details":4490,"fileName":200,"contentType":201},{"size":196,"image":4491},{"width":198,"height":199},{"sys":4493,"fields":4496},{"id":4494,"createdAt":4495},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":4497,"slug":4498,"articleIntro":4497,"category":4499},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[4500],{"metadata":4501,"sys":4504,"fields":4511},{"tags":4502,"concepts":4503},[],[],{"space":4505,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4507,"publishedVersion":149,"revision":62,"contentType":4509,"locale":29},{"sys":4506},{"type":12,"linkType":13,"id":14},{"sys":4508},{"id":21,"type":12,"linkType":22},{"sys":4510},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4512,"metaTitle":159,"metaDescription":160,"mainTitle":4513,"subtitle":179,"heroImage":4528,"ctaButton":202,"ctaLink":203},[158],{"data":4514,"content":4515,"nodeType":133},{},[4516,4522],{"data":4517,"content":4518,"nodeType":171},{},[4519],{"data":4520,"marks":4521,"value":170,"nodeType":83},{},[],{"data":4523,"content":4524,"nodeType":96},{},[4525],{"data":4526,"marks":4527,"value":178,"nodeType":83},{},[],{"metadata":4529,"sys":4532,"fields":4537},{"tags":4530,"concepts":4531},[],[],{"space":4533,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4535,"publishedVersion":62,"revision":44,"locale":29},{"sys":4534},{"type":12,"linkType":13,"id":14},{"sys":4536},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4538},{"url":194,"details":4539,"fileName":200,"contentType":201},{"size":196,"image":4540},{"width":198,"height":199},{"sys":4542,"fields":4545},{"id":4543,"createdAt":4544},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":4546,"slug":4547,"articleIntro":4546,"category":4548},"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",[4549],{"metadata":4550,"sys":4553,"fields":4560},{"tags":4551,"concepts":4552},[],[],{"space":4554,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4556,"publishedVersion":149,"revision":62,"contentType":4558,"locale":29},{"sys":4555},{"type":12,"linkType":13,"id":14},{"sys":4557},{"id":21,"type":12,"linkType":22},{"sys":4559},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4561,"metaTitle":159,"metaDescription":160,"mainTitle":4562,"subtitle":179,"heroImage":4577,"ctaButton":202,"ctaLink":203},[158],{"data":4563,"content":4564,"nodeType":133},{},[4565,4571],{"data":4566,"content":4567,"nodeType":171},{},[4568],{"data":4569,"marks":4570,"value":170,"nodeType":83},{},[],{"data":4572,"content":4573,"nodeType":96},{},[4574],{"data":4575,"marks":4576,"value":178,"nodeType":83},{},[],{"metadata":4578,"sys":4581,"fields":4586},{"tags":4579,"concepts":4580},[],[],{"space":4582,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4584,"publishedVersion":62,"revision":44,"locale":29},{"sys":4583},{"type":12,"linkType":13,"id":14},{"sys":4585},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4587},{"url":194,"details":4588,"fileName":200,"contentType":201},{"size":196,"image":4589},{"width":198,"height":199},{"sys":4591,"fields":4594},{"id":4592,"createdAt":4593},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":4595,"slug":4596,"articleIntro":4595,"category":4597},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[4598],{"metadata":4599,"sys":4602,"fields":4609},{"tags":4600,"concepts":4601},[],[],{"space":4603,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4605,"publishedVersion":149,"revision":62,"contentType":4607,"locale":29},{"sys":4604},{"type":12,"linkType":13,"id":14},{"sys":4606},{"id":21,"type":12,"linkType":22},{"sys":4608},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4610,"metaTitle":159,"metaDescription":160,"mainTitle":4611,"subtitle":179,"heroImage":4626,"ctaButton":202,"ctaLink":203},[158],{"data":4612,"content":4613,"nodeType":133},{},[4614,4620],{"data":4615,"content":4616,"nodeType":171},{},[4617],{"data":4618,"marks":4619,"value":170,"nodeType":83},{},[],{"data":4621,"content":4622,"nodeType":96},{},[4623],{"data":4624,"marks":4625,"value":178,"nodeType":83},{},[],{"metadata":4627,"sys":4630,"fields":4635},{"tags":4628,"concepts":4629},[],[],{"space":4631,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4633,"publishedVersion":62,"revision":44,"locale":29},{"sys":4632},{"type":12,"linkType":13,"id":14},{"sys":4634},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4636},{"url":194,"details":4637,"fileName":200,"contentType":201},{"size":196,"image":4638},{"width":198,"height":199},{"sys":4640,"fields":4643},{"id":4641,"createdAt":4642},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":4644,"slug":4645,"articleIntro":4644,"category":4646},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[4647],{"metadata":4648,"sys":4651,"fields":4658},{"tags":4649,"concepts":4650},[],[],{"space":4652,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4654,"publishedVersion":149,"revision":62,"contentType":4656,"locale":29},{"sys":4653},{"type":12,"linkType":13,"id":14},{"sys":4655},{"id":21,"type":12,"linkType":22},{"sys":4657},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4659,"metaTitle":159,"metaDescription":160,"mainTitle":4660,"subtitle":179,"heroImage":4675,"ctaButton":202,"ctaLink":203},[158],{"data":4661,"content":4662,"nodeType":133},{},[4663,4669],{"data":4664,"content":4665,"nodeType":171},{},[4666],{"data":4667,"marks":4668,"value":170,"nodeType":83},{},[],{"data":4670,"content":4671,"nodeType":96},{},[4672],{"data":4673,"marks":4674,"value":178,"nodeType":83},{},[],{"metadata":4676,"sys":4679,"fields":4684},{"tags":4677,"concepts":4678},[],[],{"space":4680,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4682,"publishedVersion":62,"revision":44,"locale":29},{"sys":4681},{"type":12,"linkType":13,"id":14},{"sys":4683},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4685},{"url":194,"details":4686,"fileName":200,"contentType":201},{"size":196,"image":4687},{"width":198,"height":199},{"sys":4689,"fields":4692},{"id":4690,"createdAt":4691},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":4693,"slug":4694,"articleIntro":4693,"category":4695},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[4696],{"metadata":4697,"sys":4700,"fields":4707},{"tags":4698,"concepts":4699},[],[],{"space":4701,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4703,"publishedVersion":149,"revision":62,"contentType":4705,"locale":29},{"sys":4702},{"type":12,"linkType":13,"id":14},{"sys":4704},{"id":21,"type":12,"linkType":22},{"sys":4706},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4708,"metaTitle":159,"metaDescription":160,"mainTitle":4709,"subtitle":179,"heroImage":4724,"ctaButton":202,"ctaLink":203},[158],{"data":4710,"content":4711,"nodeType":133},{},[4712,4718],{"data":4713,"content":4714,"nodeType":171},{},[4715],{"data":4716,"marks":4717,"value":170,"nodeType":83},{},[],{"data":4719,"content":4720,"nodeType":96},{},[4721],{"data":4722,"marks":4723,"value":178,"nodeType":83},{},[],{"metadata":4725,"sys":4728,"fields":4733},{"tags":4726,"concepts":4727},[],[],{"space":4729,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4731,"publishedVersion":62,"revision":44,"locale":29},{"sys":4730},{"type":12,"linkType":13,"id":14},{"sys":4732},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4734},{"url":194,"details":4735,"fileName":200,"contentType":201},{"size":196,"image":4736},{"width":198,"height":199},{"sys":4738,"fields":4741},{"id":4739,"createdAt":4740},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":4742,"slug":4743,"articleIntro":-1,"category":4744},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[4745],{"metadata":4746,"sys":4749,"fields":4756},{"tags":4747,"concepts":4748},[],[],{"space":4750,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4752,"publishedVersion":149,"revision":62,"contentType":4754,"locale":29},{"sys":4751},{"type":12,"linkType":13,"id":14},{"sys":4753},{"id":21,"type":12,"linkType":22},{"sys":4755},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4757,"metaTitle":159,"metaDescription":160,"mainTitle":4758,"subtitle":179,"heroImage":4773,"ctaButton":202,"ctaLink":203},[158],{"data":4759,"content":4760,"nodeType":133},{},[4761,4767],{"data":4762,"content":4763,"nodeType":171},{},[4764],{"data":4765,"marks":4766,"value":170,"nodeType":83},{},[],{"data":4768,"content":4769,"nodeType":96},{},[4770],{"data":4771,"marks":4772,"value":178,"nodeType":83},{},[],{"metadata":4774,"sys":4777,"fields":4782},{"tags":4775,"concepts":4776},[],[],{"space":4778,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4780,"publishedVersion":62,"revision":44,"locale":29},{"sys":4779},{"type":12,"linkType":13,"id":14},{"sys":4781},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4783},{"url":194,"details":4784,"fileName":200,"contentType":201},{"size":196,"image":4785},{"width":198,"height":199},{"sys":4787,"fields":4790},{"id":4788,"createdAt":4789},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":4791,"slug":4792,"articleIntro":4791,"category":4793},"274 - Prêts","compte-274-prets",[4794],{"metadata":4795,"sys":4798,"fields":4805},{"tags":4796,"concepts":4797},[],[],{"space":4799,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4801,"publishedVersion":149,"revision":62,"contentType":4803,"locale":29},{"sys":4800},{"type":12,"linkType":13,"id":14},{"sys":4802},{"id":21,"type":12,"linkType":22},{"sys":4804},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4806,"metaTitle":159,"metaDescription":160,"mainTitle":4807,"subtitle":179,"heroImage":4822,"ctaButton":202,"ctaLink":203},[158],{"data":4808,"content":4809,"nodeType":133},{},[4810,4816],{"data":4811,"content":4812,"nodeType":171},{},[4813],{"data":4814,"marks":4815,"value":170,"nodeType":83},{},[],{"data":4817,"content":4818,"nodeType":96},{},[4819],{"data":4820,"marks":4821,"value":178,"nodeType":83},{},[],{"metadata":4823,"sys":4826,"fields":4831},{"tags":4824,"concepts":4825},[],[],{"space":4827,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4829,"publishedVersion":62,"revision":44,"locale":29},{"sys":4828},{"type":12,"linkType":13,"id":14},{"sys":4830},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4832},{"url":194,"details":4833,"fileName":200,"contentType":201},{"size":196,"image":4834},{"width":198,"height":199},{"sys":4836,"fields":4839},{"id":4837,"createdAt":4838},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":4840,"slug":4841,"articleIntro":4840,"category":4842},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[4843],{"metadata":4844,"sys":4847,"fields":4854},{"tags":4845,"concepts":4846},[],[],{"space":4848,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4850,"publishedVersion":149,"revision":62,"contentType":4852,"locale":29},{"sys":4849},{"type":12,"linkType":13,"id":14},{"sys":4851},{"id":21,"type":12,"linkType":22},{"sys":4853},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4855,"metaTitle":159,"metaDescription":160,"mainTitle":4856,"subtitle":179,"heroImage":4871,"ctaButton":202,"ctaLink":203},[158],{"data":4857,"content":4858,"nodeType":133},{},[4859,4865],{"data":4860,"content":4861,"nodeType":171},{},[4862],{"data":4863,"marks":4864,"value":170,"nodeType":83},{},[],{"data":4866,"content":4867,"nodeType":96},{},[4868],{"data":4869,"marks":4870,"value":178,"nodeType":83},{},[],{"metadata":4872,"sys":4875,"fields":4880},{"tags":4873,"concepts":4874},[],[],{"space":4876,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4878,"publishedVersion":62,"revision":44,"locale":29},{"sys":4877},{"type":12,"linkType":13,"id":14},{"sys":4879},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4881},{"url":194,"details":4882,"fileName":200,"contentType":201},{"size":196,"image":4883},{"width":198,"height":199},{"sys":4885,"fields":4888},{"id":4886,"createdAt":4887},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":4889,"slug":4890,"articleIntro":4889,"category":4891},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[4892],{"metadata":4893,"sys":4896,"fields":4903},{"tags":4894,"concepts":4895},[],[],{"space":4897,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4899,"publishedVersion":149,"revision":62,"contentType":4901,"locale":29},{"sys":4898},{"type":12,"linkType":13,"id":14},{"sys":4900},{"id":21,"type":12,"linkType":22},{"sys":4902},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4904,"metaTitle":159,"metaDescription":160,"mainTitle":4905,"subtitle":179,"heroImage":4920,"ctaButton":202,"ctaLink":203},[158],{"data":4906,"content":4907,"nodeType":133},{},[4908,4914],{"data":4909,"content":4910,"nodeType":171},{},[4911],{"data":4912,"marks":4913,"value":170,"nodeType":83},{},[],{"data":4915,"content":4916,"nodeType":96},{},[4917],{"data":4918,"marks":4919,"value":178,"nodeType":83},{},[],{"metadata":4921,"sys":4924,"fields":4929},{"tags":4922,"concepts":4923},[],[],{"space":4925,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4927,"publishedVersion":62,"revision":44,"locale":29},{"sys":4926},{"type":12,"linkType":13,"id":14},{"sys":4928},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4930},{"url":194,"details":4931,"fileName":200,"contentType":201},{"size":196,"image":4932},{"width":198,"height":199},{"sys":4934,"fields":4937},{"id":4935,"createdAt":4936},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":4938,"slug":4939,"articleIntro":4938,"category":4940},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[4941],{"metadata":4942,"sys":4945,"fields":4952},{"tags":4943,"concepts":4944},[],[],{"space":4946,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4948,"publishedVersion":149,"revision":62,"contentType":4950,"locale":29},{"sys":4947},{"type":12,"linkType":13,"id":14},{"sys":4949},{"id":21,"type":12,"linkType":22},{"sys":4951},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":4953,"metaTitle":159,"metaDescription":160,"mainTitle":4954,"subtitle":179,"heroImage":4969,"ctaButton":202,"ctaLink":203},[158],{"data":4955,"content":4956,"nodeType":133},{},[4957,4963],{"data":4958,"content":4959,"nodeType":171},{},[4960],{"data":4961,"marks":4962,"value":170,"nodeType":83},{},[],{"data":4964,"content":4965,"nodeType":96},{},[4966],{"data":4967,"marks":4968,"value":178,"nodeType":83},{},[],{"metadata":4970,"sys":4973,"fields":4978},{"tags":4971,"concepts":4972},[],[],{"space":4974,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":4976,"publishedVersion":62,"revision":44,"locale":29},{"sys":4975},{"type":12,"linkType":13,"id":14},{"sys":4977},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":4979},{"url":194,"details":4980,"fileName":200,"contentType":201},{"size":196,"image":4981},{"width":198,"height":199},{"sys":4983,"fields":4986},{"id":4984,"createdAt":4985},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":4987,"slug":4988,"articleIntro":4987,"category":4989},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[4990],{"metadata":4991,"sys":4994,"fields":5001},{"tags":4992,"concepts":4993},[],[],{"space":4995,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":4997,"publishedVersion":149,"revision":62,"contentType":4999,"locale":29},{"sys":4996},{"type":12,"linkType":13,"id":14},{"sys":4998},{"id":21,"type":12,"linkType":22},{"sys":5000},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5002,"metaTitle":159,"metaDescription":160,"mainTitle":5003,"subtitle":179,"heroImage":5018,"ctaButton":202,"ctaLink":203},[158],{"data":5004,"content":5005,"nodeType":133},{},[5006,5012],{"data":5007,"content":5008,"nodeType":171},{},[5009],{"data":5010,"marks":5011,"value":170,"nodeType":83},{},[],{"data":5013,"content":5014,"nodeType":96},{},[5015],{"data":5016,"marks":5017,"value":178,"nodeType":83},{},[],{"metadata":5019,"sys":5022,"fields":5027},{"tags":5020,"concepts":5021},[],[],{"space":5023,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5025,"publishedVersion":62,"revision":44,"locale":29},{"sys":5024},{"type":12,"linkType":13,"id":14},{"sys":5026},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5028},{"url":194,"details":5029,"fileName":200,"contentType":201},{"size":196,"image":5030},{"width":198,"height":199},{"sys":5032,"fields":5035},{"id":5033,"createdAt":5034},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":5036,"slug":5037,"articleIntro":5036,"category":5038},"4886 - Charges","compte-4886-charges",[5039],{"metadata":5040,"sys":5043,"fields":5050},{"tags":5041,"concepts":5042},[],[],{"space":5044,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5046,"publishedVersion":149,"revision":62,"contentType":5048,"locale":29},{"sys":5045},{"type":12,"linkType":13,"id":14},{"sys":5047},{"id":21,"type":12,"linkType":22},{"sys":5049},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5051,"metaTitle":159,"metaDescription":160,"mainTitle":5052,"subtitle":179,"heroImage":5067,"ctaButton":202,"ctaLink":203},[158],{"data":5053,"content":5054,"nodeType":133},{},[5055,5061],{"data":5056,"content":5057,"nodeType":171},{},[5058],{"data":5059,"marks":5060,"value":170,"nodeType":83},{},[],{"data":5062,"content":5063,"nodeType":96},{},[5064],{"data":5065,"marks":5066,"value":178,"nodeType":83},{},[],{"metadata":5068,"sys":5071,"fields":5076},{"tags":5069,"concepts":5070},[],[],{"space":5072,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5074,"publishedVersion":62,"revision":44,"locale":29},{"sys":5073},{"type":12,"linkType":13,"id":14},{"sys":5075},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5077},{"url":194,"details":5078,"fileName":200,"contentType":201},{"size":196,"image":5079},{"width":198,"height":199},{"sys":5081,"fields":5084},{"id":5082,"createdAt":5083},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":5085,"slug":5086,"articleIntro":5085,"category":5087},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[5088],{"metadata":5089,"sys":5092,"fields":5099},{"tags":5090,"concepts":5091},[],[],{"space":5093,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5095,"publishedVersion":149,"revision":62,"contentType":5097,"locale":29},{"sys":5094},{"type":12,"linkType":13,"id":14},{"sys":5096},{"id":21,"type":12,"linkType":22},{"sys":5098},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5100,"metaTitle":159,"metaDescription":160,"mainTitle":5101,"subtitle":179,"heroImage":5116,"ctaButton":202,"ctaLink":203},[158],{"data":5102,"content":5103,"nodeType":133},{},[5104,5110],{"data":5105,"content":5106,"nodeType":171},{},[5107],{"data":5108,"marks":5109,"value":170,"nodeType":83},{},[],{"data":5111,"content":5112,"nodeType":96},{},[5113],{"data":5114,"marks":5115,"value":178,"nodeType":83},{},[],{"metadata":5117,"sys":5120,"fields":5125},{"tags":5118,"concepts":5119},[],[],{"space":5121,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5123,"publishedVersion":62,"revision":44,"locale":29},{"sys":5122},{"type":12,"linkType":13,"id":14},{"sys":5124},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5126},{"url":194,"details":5127,"fileName":200,"contentType":201},{"size":196,"image":5128},{"width":198,"height":199},{"sys":5130,"fields":5133},{"id":5131,"createdAt":5132},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":5134,"slug":5135,"articleIntro":-1,"category":5136},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[5137],{"metadata":5138,"sys":5141,"fields":5148},{"tags":5139,"concepts":5140},[],[],{"space":5142,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5144,"publishedVersion":149,"revision":62,"contentType":5146,"locale":29},{"sys":5143},{"type":12,"linkType":13,"id":14},{"sys":5145},{"id":21,"type":12,"linkType":22},{"sys":5147},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5149,"metaTitle":159,"metaDescription":160,"mainTitle":5150,"subtitle":179,"heroImage":5165,"ctaButton":202,"ctaLink":203},[158],{"data":5151,"content":5152,"nodeType":133},{},[5153,5159],{"data":5154,"content":5155,"nodeType":171},{},[5156],{"data":5157,"marks":5158,"value":170,"nodeType":83},{},[],{"data":5160,"content":5161,"nodeType":96},{},[5162],{"data":5163,"marks":5164,"value":178,"nodeType":83},{},[],{"metadata":5166,"sys":5169,"fields":5174},{"tags":5167,"concepts":5168},[],[],{"space":5170,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5172,"publishedVersion":62,"revision":44,"locale":29},{"sys":5171},{"type":12,"linkType":13,"id":14},{"sys":5173},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5175},{"url":194,"details":5176,"fileName":200,"contentType":201},{"size":196,"image":5177},{"width":198,"height":199},{"sys":5179,"fields":5182},{"id":5180,"createdAt":5181},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":5183,"slug":5184,"articleIntro":5183,"category":5185},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[5186],{"metadata":5187,"sys":5190,"fields":5197},{"tags":5188,"concepts":5189},[],[],{"space":5191,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5193,"publishedVersion":149,"revision":62,"contentType":5195,"locale":29},{"sys":5192},{"type":12,"linkType":13,"id":14},{"sys":5194},{"id":21,"type":12,"linkType":22},{"sys":5196},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5198,"metaTitle":159,"metaDescription":160,"mainTitle":5199,"subtitle":179,"heroImage":5214,"ctaButton":202,"ctaLink":203},[158],{"data":5200,"content":5201,"nodeType":133},{},[5202,5208],{"data":5203,"content":5204,"nodeType":171},{},[5205],{"data":5206,"marks":5207,"value":170,"nodeType":83},{},[],{"data":5209,"content":5210,"nodeType":96},{},[5211],{"data":5212,"marks":5213,"value":178,"nodeType":83},{},[],{"metadata":5215,"sys":5218,"fields":5223},{"tags":5216,"concepts":5217},[],[],{"space":5219,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5221,"publishedVersion":62,"revision":44,"locale":29},{"sys":5220},{"type":12,"linkType":13,"id":14},{"sys":5222},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5224},{"url":194,"details":5225,"fileName":200,"contentType":201},{"size":196,"image":5226},{"width":198,"height":199},{"sys":5228,"fields":5231},{"id":5229,"createdAt":5230},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":5232,"slug":5233,"articleIntro":5232,"category":5234},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[5235],{"metadata":5236,"sys":5239,"fields":5246},{"tags":5237,"concepts":5238},[],[],{"space":5240,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5242,"publishedVersion":149,"revision":62,"contentType":5244,"locale":29},{"sys":5241},{"type":12,"linkType":13,"id":14},{"sys":5243},{"id":21,"type":12,"linkType":22},{"sys":5245},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5247,"metaTitle":159,"metaDescription":160,"mainTitle":5248,"subtitle":179,"heroImage":5263,"ctaButton":202,"ctaLink":203},[158],{"data":5249,"content":5250,"nodeType":133},{},[5251,5257],{"data":5252,"content":5253,"nodeType":171},{},[5254],{"data":5255,"marks":5256,"value":170,"nodeType":83},{},[],{"data":5258,"content":5259,"nodeType":96},{},[5260],{"data":5261,"marks":5262,"value":178,"nodeType":83},{},[],{"metadata":5264,"sys":5267,"fields":5272},{"tags":5265,"concepts":5266},[],[],{"space":5268,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5270,"publishedVersion":62,"revision":44,"locale":29},{"sys":5269},{"type":12,"linkType":13,"id":14},{"sys":5271},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5273},{"url":194,"details":5274,"fileName":200,"contentType":201},{"size":196,"image":5275},{"width":198,"height":199},{"sys":5277,"fields":5280},{"id":5278,"createdAt":5279},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":5281,"slug":5282,"articleIntro":5281,"category":5283},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[5284],{"metadata":5285,"sys":5288,"fields":5295},{"tags":5286,"concepts":5287},[],[],{"space":5289,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5291,"publishedVersion":149,"revision":62,"contentType":5293,"locale":29},{"sys":5290},{"type":12,"linkType":13,"id":14},{"sys":5292},{"id":21,"type":12,"linkType":22},{"sys":5294},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5296,"metaTitle":159,"metaDescription":160,"mainTitle":5297,"subtitle":179,"heroImage":5312,"ctaButton":202,"ctaLink":203},[158],{"data":5298,"content":5299,"nodeType":133},{},[5300,5306],{"data":5301,"content":5302,"nodeType":171},{},[5303],{"data":5304,"marks":5305,"value":170,"nodeType":83},{},[],{"data":5307,"content":5308,"nodeType":96},{},[5309],{"data":5310,"marks":5311,"value":178,"nodeType":83},{},[],{"metadata":5313,"sys":5316,"fields":5321},{"tags":5314,"concepts":5315},[],[],{"space":5317,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5319,"publishedVersion":62,"revision":44,"locale":29},{"sys":5318},{"type":12,"linkType":13,"id":14},{"sys":5320},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5322},{"url":194,"details":5323,"fileName":200,"contentType":201},{"size":196,"image":5324},{"width":198,"height":199},{"sys":5326,"fields":5329},{"id":5327,"createdAt":5328},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":5330,"slug":5331,"articleIntro":5330,"category":5332},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[5333],{"metadata":5334,"sys":5337,"fields":5344},{"tags":5335,"concepts":5336},[],[],{"space":5338,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5340,"publishedVersion":149,"revision":62,"contentType":5342,"locale":29},{"sys":5339},{"type":12,"linkType":13,"id":14},{"sys":5341},{"id":21,"type":12,"linkType":22},{"sys":5343},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5345,"metaTitle":159,"metaDescription":160,"mainTitle":5346,"subtitle":179,"heroImage":5361,"ctaButton":202,"ctaLink":203},[158],{"data":5347,"content":5348,"nodeType":133},{},[5349,5355],{"data":5350,"content":5351,"nodeType":171},{},[5352],{"data":5353,"marks":5354,"value":170,"nodeType":83},{},[],{"data":5356,"content":5357,"nodeType":96},{},[5358],{"data":5359,"marks":5360,"value":178,"nodeType":83},{},[],{"metadata":5362,"sys":5365,"fields":5370},{"tags":5363,"concepts":5364},[],[],{"space":5366,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5368,"publishedVersion":62,"revision":44,"locale":29},{"sys":5367},{"type":12,"linkType":13,"id":14},{"sys":5369},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5371},{"url":194,"details":5372,"fileName":200,"contentType":201},{"size":196,"image":5373},{"width":198,"height":199},{"sys":5375,"fields":5378},{"id":5376,"createdAt":5377},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":5379,"slug":5380,"articleIntro":5379,"category":5381},"Compte 2184 - Mobilier","compte-2184-mobilier",[5382],{"metadata":5383,"sys":5386,"fields":5393},{"tags":5384,"concepts":5385},[],[],{"space":5387,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5389,"publishedVersion":149,"revision":62,"contentType":5391,"locale":29},{"sys":5388},{"type":12,"linkType":13,"id":14},{"sys":5390},{"id":21,"type":12,"linkType":22},{"sys":5392},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5394,"metaTitle":159,"metaDescription":160,"mainTitle":5395,"subtitle":179,"heroImage":5410,"ctaButton":202,"ctaLink":203},[158],{"data":5396,"content":5397,"nodeType":133},{},[5398,5404],{"data":5399,"content":5400,"nodeType":171},{},[5401],{"data":5402,"marks":5403,"value":170,"nodeType":83},{},[],{"data":5405,"content":5406,"nodeType":96},{},[5407],{"data":5408,"marks":5409,"value":178,"nodeType":83},{},[],{"metadata":5411,"sys":5414,"fields":5419},{"tags":5412,"concepts":5413},[],[],{"space":5415,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5417,"publishedVersion":62,"revision":44,"locale":29},{"sys":5416},{"type":12,"linkType":13,"id":14},{"sys":5418},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5420},{"url":194,"details":5421,"fileName":200,"contentType":201},{"size":196,"image":5422},{"width":198,"height":199},{"sys":5424,"fields":5427},{"id":5425,"createdAt":5426},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":5428,"slug":5429,"articleIntro":-1,"category":5430},"Compte 411 - Clients","compte-411-clients",[5431],{"metadata":5432,"sys":5435,"fields":5442},{"tags":5433,"concepts":5434},[],[],{"space":5436,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5438,"publishedVersion":149,"revision":62,"contentType":5440,"locale":29},{"sys":5437},{"type":12,"linkType":13,"id":14},{"sys":5439},{"id":21,"type":12,"linkType":22},{"sys":5441},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5443,"metaTitle":159,"metaDescription":160,"mainTitle":5444,"subtitle":179,"heroImage":5459,"ctaButton":202,"ctaLink":203},[158],{"data":5445,"content":5446,"nodeType":133},{},[5447,5453],{"data":5448,"content":5449,"nodeType":171},{},[5450],{"data":5451,"marks":5452,"value":170,"nodeType":83},{},[],{"data":5454,"content":5455,"nodeType":96},{},[5456],{"data":5457,"marks":5458,"value":178,"nodeType":83},{},[],{"metadata":5460,"sys":5463,"fields":5468},{"tags":5461,"concepts":5462},[],[],{"space":5464,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5466,"publishedVersion":62,"revision":44,"locale":29},{"sys":5465},{"type":12,"linkType":13,"id":14},{"sys":5467},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5469},{"url":194,"details":5470,"fileName":200,"contentType":201},{"size":196,"image":5471},{"width":198,"height":199},{"sys":5473,"fields":5476},{"id":5474,"createdAt":5475},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":5477,"slug":5478,"articleIntro":5477,"category":5479},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[5480],{"metadata":5481,"sys":5484,"fields":5491},{"tags":5482,"concepts":5483},[],[],{"space":5485,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5487,"publishedVersion":149,"revision":62,"contentType":5489,"locale":29},{"sys":5486},{"type":12,"linkType":13,"id":14},{"sys":5488},{"id":21,"type":12,"linkType":22},{"sys":5490},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5492,"metaTitle":159,"metaDescription":160,"mainTitle":5493,"subtitle":179,"heroImage":5508,"ctaButton":202,"ctaLink":203},[158],{"data":5494,"content":5495,"nodeType":133},{},[5496,5502],{"data":5497,"content":5498,"nodeType":171},{},[5499],{"data":5500,"marks":5501,"value":170,"nodeType":83},{},[],{"data":5503,"content":5504,"nodeType":96},{},[5505],{"data":5506,"marks":5507,"value":178,"nodeType":83},{},[],{"metadata":5509,"sys":5512,"fields":5517},{"tags":5510,"concepts":5511},[],[],{"space":5513,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5515,"publishedVersion":62,"revision":44,"locale":29},{"sys":5514},{"type":12,"linkType":13,"id":14},{"sys":5516},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5518},{"url":194,"details":5519,"fileName":200,"contentType":201},{"size":196,"image":5520},{"width":198,"height":199},{"sys":5522,"fields":5525},{"id":5523,"createdAt":5524},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":5526,"slug":5527,"articleIntro":5526,"category":5528},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[5529],{"metadata":5530,"sys":5533,"fields":5540},{"tags":5531,"concepts":5532},[],[],{"space":5534,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5536,"publishedVersion":149,"revision":62,"contentType":5538,"locale":29},{"sys":5535},{"type":12,"linkType":13,"id":14},{"sys":5537},{"id":21,"type":12,"linkType":22},{"sys":5539},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5541,"metaTitle":159,"metaDescription":160,"mainTitle":5542,"subtitle":179,"heroImage":5557,"ctaButton":202,"ctaLink":203},[158],{"data":5543,"content":5544,"nodeType":133},{},[5545,5551],{"data":5546,"content":5547,"nodeType":171},{},[5548],{"data":5549,"marks":5550,"value":170,"nodeType":83},{},[],{"data":5552,"content":5553,"nodeType":96},{},[5554],{"data":5555,"marks":5556,"value":178,"nodeType":83},{},[],{"metadata":5558,"sys":5561,"fields":5566},{"tags":5559,"concepts":5560},[],[],{"space":5562,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5564,"publishedVersion":62,"revision":44,"locale":29},{"sys":5563},{"type":12,"linkType":13,"id":14},{"sys":5565},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5567},{"url":194,"details":5568,"fileName":200,"contentType":201},{"size":196,"image":5569},{"width":198,"height":199},{"sys":5571,"fields":5574},{"id":5572,"createdAt":5573},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":5575,"slug":5576,"articleIntro":5575,"category":5577},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[5578],{"metadata":5579,"sys":5582,"fields":5589},{"tags":5580,"concepts":5581},[],[],{"space":5583,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5585,"publishedVersion":149,"revision":62,"contentType":5587,"locale":29},{"sys":5584},{"type":12,"linkType":13,"id":14},{"sys":5586},{"id":21,"type":12,"linkType":22},{"sys":5588},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5590,"metaTitle":159,"metaDescription":160,"mainTitle":5591,"subtitle":179,"heroImage":5606,"ctaButton":202,"ctaLink":203},[158],{"data":5592,"content":5593,"nodeType":133},{},[5594,5600],{"data":5595,"content":5596,"nodeType":171},{},[5597],{"data":5598,"marks":5599,"value":170,"nodeType":83},{},[],{"data":5601,"content":5602,"nodeType":96},{},[5603],{"data":5604,"marks":5605,"value":178,"nodeType":83},{},[],{"metadata":5607,"sys":5610,"fields":5615},{"tags":5608,"concepts":5609},[],[],{"space":5611,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5613,"publishedVersion":62,"revision":44,"locale":29},{"sys":5612},{"type":12,"linkType":13,"id":14},{"sys":5614},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5616},{"url":194,"details":5617,"fileName":200,"contentType":201},{"size":196,"image":5618},{"width":198,"height":199},{"sys":5620,"fields":5623},{"id":5621,"createdAt":5622},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":5624,"slug":5625,"articleIntro":5624,"category":5626},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[5627],{"metadata":5628,"sys":5631,"fields":5638},{"tags":5629,"concepts":5630},[],[],{"space":5632,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5634,"publishedVersion":149,"revision":62,"contentType":5636,"locale":29},{"sys":5633},{"type":12,"linkType":13,"id":14},{"sys":5635},{"id":21,"type":12,"linkType":22},{"sys":5637},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5639,"metaTitle":159,"metaDescription":160,"mainTitle":5640,"subtitle":179,"heroImage":5655,"ctaButton":202,"ctaLink":203},[158],{"data":5641,"content":5642,"nodeType":133},{},[5643,5649],{"data":5644,"content":5645,"nodeType":171},{},[5646],{"data":5647,"marks":5648,"value":170,"nodeType":83},{},[],{"data":5650,"content":5651,"nodeType":96},{},[5652],{"data":5653,"marks":5654,"value":178,"nodeType":83},{},[],{"metadata":5656,"sys":5659,"fields":5664},{"tags":5657,"concepts":5658},[],[],{"space":5660,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5662,"publishedVersion":62,"revision":44,"locale":29},{"sys":5661},{"type":12,"linkType":13,"id":14},{"sys":5663},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5665},{"url":194,"details":5666,"fileName":200,"contentType":201},{"size":196,"image":5667},{"width":198,"height":199},{"sys":5669,"fields":5672},{"id":5670,"createdAt":5671},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":5673,"slug":5674,"articleIntro":5673,"category":5675},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[5676],{"metadata":5677,"sys":5680,"fields":5687},{"tags":5678,"concepts":5679},[],[],{"space":5681,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5683,"publishedVersion":149,"revision":62,"contentType":5685,"locale":29},{"sys":5682},{"type":12,"linkType":13,"id":14},{"sys":5684},{"id":21,"type":12,"linkType":22},{"sys":5686},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5688,"metaTitle":159,"metaDescription":160,"mainTitle":5689,"subtitle":179,"heroImage":5704,"ctaButton":202,"ctaLink":203},[158],{"data":5690,"content":5691,"nodeType":133},{},[5692,5698],{"data":5693,"content":5694,"nodeType":171},{},[5695],{"data":5696,"marks":5697,"value":170,"nodeType":83},{},[],{"data":5699,"content":5700,"nodeType":96},{},[5701],{"data":5702,"marks":5703,"value":178,"nodeType":83},{},[],{"metadata":5705,"sys":5708,"fields":5713},{"tags":5706,"concepts":5707},[],[],{"space":5709,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5711,"publishedVersion":62,"revision":44,"locale":29},{"sys":5710},{"type":12,"linkType":13,"id":14},{"sys":5712},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5714},{"url":194,"details":5715,"fileName":200,"contentType":201},{"size":196,"image":5716},{"width":198,"height":199},{"sys":5718,"fields":5721},{"id":5719,"createdAt":5720},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":5722,"slug":5723,"articleIntro":5724,"category":5725},"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.",[5726],{"metadata":5727,"sys":5730,"fields":5737},{"tags":5728,"concepts":5729},[],[],{"space":5731,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5733,"publishedVersion":149,"revision":62,"contentType":5735,"locale":29},{"sys":5732},{"type":12,"linkType":13,"id":14},{"sys":5734},{"id":21,"type":12,"linkType":22},{"sys":5736},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5738,"metaTitle":159,"metaDescription":160,"mainTitle":5739,"subtitle":179,"heroImage":5754,"ctaButton":202,"ctaLink":203},[158],{"data":5740,"content":5741,"nodeType":133},{},[5742,5748],{"data":5743,"content":5744,"nodeType":171},{},[5745],{"data":5746,"marks":5747,"value":170,"nodeType":83},{},[],{"data":5749,"content":5750,"nodeType":96},{},[5751],{"data":5752,"marks":5753,"value":178,"nodeType":83},{},[],{"metadata":5755,"sys":5758,"fields":5763},{"tags":5756,"concepts":5757},[],[],{"space":5759,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5761,"publishedVersion":62,"revision":44,"locale":29},{"sys":5760},{"type":12,"linkType":13,"id":14},{"sys":5762},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5764},{"url":194,"details":5765,"fileName":200,"contentType":201},{"size":196,"image":5766},{"width":198,"height":199},{"sys":5768,"fields":5771},{"id":5769,"createdAt":5770},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":5772,"slug":5773,"articleIntro":5772,"category":5774},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[5775],{"metadata":5776,"sys":5779,"fields":5786},{"tags":5777,"concepts":5778},[],[],{"space":5780,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5782,"publishedVersion":149,"revision":62,"contentType":5784,"locale":29},{"sys":5781},{"type":12,"linkType":13,"id":14},{"sys":5783},{"id":21,"type":12,"linkType":22},{"sys":5785},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5787,"metaTitle":159,"metaDescription":160,"mainTitle":5788,"subtitle":179,"heroImage":5803,"ctaButton":202,"ctaLink":203},[158],{"data":5789,"content":5790,"nodeType":133},{},[5791,5797],{"data":5792,"content":5793,"nodeType":171},{},[5794],{"data":5795,"marks":5796,"value":170,"nodeType":83},{},[],{"data":5798,"content":5799,"nodeType":96},{},[5800],{"data":5801,"marks":5802,"value":178,"nodeType":83},{},[],{"metadata":5804,"sys":5807,"fields":5812},{"tags":5805,"concepts":5806},[],[],{"space":5808,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5810,"publishedVersion":62,"revision":44,"locale":29},{"sys":5809},{"type":12,"linkType":13,"id":14},{"sys":5811},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5813},{"url":194,"details":5814,"fileName":200,"contentType":201},{"size":196,"image":5815},{"width":198,"height":199},{"sys":5817,"fields":5820},{"id":5818,"createdAt":5819},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":5821,"slug":5822,"articleIntro":5821,"category":5823},"473 - Comptes d'attente","compte-473-comptes-d-attente",[5824],{"metadata":5825,"sys":5828,"fields":5835},{"tags":5826,"concepts":5827},[],[],{"space":5829,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5831,"publishedVersion":149,"revision":62,"contentType":5833,"locale":29},{"sys":5830},{"type":12,"linkType":13,"id":14},{"sys":5832},{"id":21,"type":12,"linkType":22},{"sys":5834},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5836,"metaTitle":159,"metaDescription":160,"mainTitle":5837,"subtitle":179,"heroImage":5852,"ctaButton":202,"ctaLink":203},[158],{"data":5838,"content":5839,"nodeType":133},{},[5840,5846],{"data":5841,"content":5842,"nodeType":171},{},[5843],{"data":5844,"marks":5845,"value":170,"nodeType":83},{},[],{"data":5847,"content":5848,"nodeType":96},{},[5849],{"data":5850,"marks":5851,"value":178,"nodeType":83},{},[],{"metadata":5853,"sys":5856,"fields":5861},{"tags":5854,"concepts":5855},[],[],{"space":5857,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5859,"publishedVersion":62,"revision":44,"locale":29},{"sys":5858},{"type":12,"linkType":13,"id":14},{"sys":5860},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5862},{"url":194,"details":5863,"fileName":200,"contentType":201},{"size":196,"image":5864},{"width":198,"height":199},{"sys":5866,"fields":5869},{"id":5867,"createdAt":5868},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":5870,"slug":5871,"articleIntro":5870,"category":5872},"506 - Obligations","compte-506-obligations",[5873],{"metadata":5874,"sys":5877,"fields":5884},{"tags":5875,"concepts":5876},[],[],{"space":5878,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5880,"publishedVersion":149,"revision":62,"contentType":5882,"locale":29},{"sys":5879},{"type":12,"linkType":13,"id":14},{"sys":5881},{"id":21,"type":12,"linkType":22},{"sys":5883},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5885,"metaTitle":159,"metaDescription":160,"mainTitle":5886,"subtitle":179,"heroImage":5901,"ctaButton":202,"ctaLink":203},[158],{"data":5887,"content":5888,"nodeType":133},{},[5889,5895],{"data":5890,"content":5891,"nodeType":171},{},[5892],{"data":5893,"marks":5894,"value":170,"nodeType":83},{},[],{"data":5896,"content":5897,"nodeType":96},{},[5898],{"data":5899,"marks":5900,"value":178,"nodeType":83},{},[],{"metadata":5902,"sys":5905,"fields":5910},{"tags":5903,"concepts":5904},[],[],{"space":5906,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5908,"publishedVersion":62,"revision":44,"locale":29},{"sys":5907},{"type":12,"linkType":13,"id":14},{"sys":5909},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5911},{"url":194,"details":5912,"fileName":200,"contentType":201},{"size":196,"image":5913},{"width":198,"height":199},{"sys":5915,"fields":5918},{"id":5916,"createdAt":5917},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":5919,"slug":5920,"articleIntro":5919,"category":5921},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[5922],{"metadata":5923,"sys":5926,"fields":5933},{"tags":5924,"concepts":5925},[],[],{"space":5927,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5929,"publishedVersion":149,"revision":62,"contentType":5931,"locale":29},{"sys":5928},{"type":12,"linkType":13,"id":14},{"sys":5930},{"id":21,"type":12,"linkType":22},{"sys":5932},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5934,"metaTitle":159,"metaDescription":160,"mainTitle":5935,"subtitle":179,"heroImage":5950,"ctaButton":202,"ctaLink":203},[158],{"data":5936,"content":5937,"nodeType":133},{},[5938,5944],{"data":5939,"content":5940,"nodeType":171},{},[5941],{"data":5942,"marks":5943,"value":170,"nodeType":83},{},[],{"data":5945,"content":5946,"nodeType":96},{},[5947],{"data":5948,"marks":5949,"value":178,"nodeType":83},{},[],{"metadata":5951,"sys":5954,"fields":5959},{"tags":5952,"concepts":5953},[],[],{"space":5955,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":5957,"publishedVersion":62,"revision":44,"locale":29},{"sys":5956},{"type":12,"linkType":13,"id":14},{"sys":5958},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":5960},{"url":194,"details":5961,"fileName":200,"contentType":201},{"size":196,"image":5962},{"width":198,"height":199},{"sys":5964,"fields":5967},{"id":5965,"createdAt":5966},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":5968,"slug":5969,"articleIntro":5968,"category":5970},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[5971],{"metadata":5972,"sys":5975,"fields":5982},{"tags":5973,"concepts":5974},[],[],{"space":5976,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":5978,"publishedVersion":149,"revision":62,"contentType":5980,"locale":29},{"sys":5977},{"type":12,"linkType":13,"id":14},{"sys":5979},{"id":21,"type":12,"linkType":22},{"sys":5981},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":5983,"metaTitle":159,"metaDescription":160,"mainTitle":5984,"subtitle":179,"heroImage":5999,"ctaButton":202,"ctaLink":203},[158],{"data":5985,"content":5986,"nodeType":133},{},[5987,5993],{"data":5988,"content":5989,"nodeType":171},{},[5990],{"data":5991,"marks":5992,"value":170,"nodeType":83},{},[],{"data":5994,"content":5995,"nodeType":96},{},[5996],{"data":5997,"marks":5998,"value":178,"nodeType":83},{},[],{"metadata":6000,"sys":6003,"fields":6008},{"tags":6001,"concepts":6002},[],[],{"space":6004,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6006,"publishedVersion":62,"revision":44,"locale":29},{"sys":6005},{"type":12,"linkType":13,"id":14},{"sys":6007},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6009},{"url":194,"details":6010,"fileName":200,"contentType":201},{"size":196,"image":6011},{"width":198,"height":199},{"sys":6013,"fields":6016},{"id":6014,"createdAt":6015},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":6017,"slug":6018,"articleIntro":-1,"category":6019},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[6020],{"metadata":6021,"sys":6024,"fields":6031},{"tags":6022,"concepts":6023},[],[],{"space":6025,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6027,"publishedVersion":149,"revision":62,"contentType":6029,"locale":29},{"sys":6026},{"type":12,"linkType":13,"id":14},{"sys":6028},{"id":21,"type":12,"linkType":22},{"sys":6030},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6032,"metaTitle":159,"metaDescription":160,"mainTitle":6033,"subtitle":179,"heroImage":6048,"ctaButton":202,"ctaLink":203},[158],{"data":6034,"content":6035,"nodeType":133},{},[6036,6042],{"data":6037,"content":6038,"nodeType":171},{},[6039],{"data":6040,"marks":6041,"value":170,"nodeType":83},{},[],{"data":6043,"content":6044,"nodeType":96},{},[6045],{"data":6046,"marks":6047,"value":178,"nodeType":83},{},[],{"metadata":6049,"sys":6052,"fields":6057},{"tags":6050,"concepts":6051},[],[],{"space":6053,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6055,"publishedVersion":62,"revision":44,"locale":29},{"sys":6054},{"type":12,"linkType":13,"id":14},{"sys":6056},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6058},{"url":194,"details":6059,"fileName":200,"contentType":201},{"size":196,"image":6060},{"width":198,"height":199},{"sys":6062,"fields":6065},{"id":6063,"createdAt":6064},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":6066,"slug":6067,"articleIntro":6066,"category":6068},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[6069],{"metadata":6070,"sys":6073,"fields":6080},{"tags":6071,"concepts":6072},[],[],{"space":6074,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6076,"publishedVersion":149,"revision":62,"contentType":6078,"locale":29},{"sys":6075},{"type":12,"linkType":13,"id":14},{"sys":6077},{"id":21,"type":12,"linkType":22},{"sys":6079},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6081,"metaTitle":159,"metaDescription":160,"mainTitle":6082,"subtitle":179,"heroImage":6097,"ctaButton":202,"ctaLink":203},[158],{"data":6083,"content":6084,"nodeType":133},{},[6085,6091],{"data":6086,"content":6087,"nodeType":171},{},[6088],{"data":6089,"marks":6090,"value":170,"nodeType":83},{},[],{"data":6092,"content":6093,"nodeType":96},{},[6094],{"data":6095,"marks":6096,"value":178,"nodeType":83},{},[],{"metadata":6098,"sys":6101,"fields":6106},{"tags":6099,"concepts":6100},[],[],{"space":6102,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6104,"publishedVersion":62,"revision":44,"locale":29},{"sys":6103},{"type":12,"linkType":13,"id":14},{"sys":6105},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6107},{"url":194,"details":6108,"fileName":200,"contentType":201},{"size":196,"image":6109},{"width":198,"height":199},{"sys":6111,"fields":6114},{"id":6112,"createdAt":6113},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":6115,"slug":6116,"articleIntro":6115,"category":6117},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[6118],{"metadata":6119,"sys":6122,"fields":6129},{"tags":6120,"concepts":6121},[],[],{"space":6123,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6125,"publishedVersion":149,"revision":62,"contentType":6127,"locale":29},{"sys":6124},{"type":12,"linkType":13,"id":14},{"sys":6126},{"id":21,"type":12,"linkType":22},{"sys":6128},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6130,"metaTitle":159,"metaDescription":160,"mainTitle":6131,"subtitle":179,"heroImage":6146,"ctaButton":202,"ctaLink":203},[158],{"data":6132,"content":6133,"nodeType":133},{},[6134,6140],{"data":6135,"content":6136,"nodeType":171},{},[6137],{"data":6138,"marks":6139,"value":170,"nodeType":83},{},[],{"data":6141,"content":6142,"nodeType":96},{},[6143],{"data":6144,"marks":6145,"value":178,"nodeType":83},{},[],{"metadata":6147,"sys":6150,"fields":6155},{"tags":6148,"concepts":6149},[],[],{"space":6151,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6153,"publishedVersion":62,"revision":44,"locale":29},{"sys":6152},{"type":12,"linkType":13,"id":14},{"sys":6154},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6156},{"url":194,"details":6157,"fileName":200,"contentType":201},{"size":196,"image":6158},{"width":198,"height":199},{"sys":6160,"fields":6163},{"id":6161,"createdAt":6162},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":6164,"slug":6165,"articleIntro":-1,"category":6166},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[6167],{"metadata":6168,"sys":6171,"fields":6178},{"tags":6169,"concepts":6170},[],[],{"space":6172,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6174,"publishedVersion":149,"revision":62,"contentType":6176,"locale":29},{"sys":6173},{"type":12,"linkType":13,"id":14},{"sys":6175},{"id":21,"type":12,"linkType":22},{"sys":6177},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6179,"metaTitle":159,"metaDescription":160,"mainTitle":6180,"subtitle":179,"heroImage":6195,"ctaButton":202,"ctaLink":203},[158],{"data":6181,"content":6182,"nodeType":133},{},[6183,6189],{"data":6184,"content":6185,"nodeType":171},{},[6186],{"data":6187,"marks":6188,"value":170,"nodeType":83},{},[],{"data":6190,"content":6191,"nodeType":96},{},[6192],{"data":6193,"marks":6194,"value":178,"nodeType":83},{},[],{"metadata":6196,"sys":6199,"fields":6204},{"tags":6197,"concepts":6198},[],[],{"space":6200,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6202,"publishedVersion":62,"revision":44,"locale":29},{"sys":6201},{"type":12,"linkType":13,"id":14},{"sys":6203},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6205},{"url":194,"details":6206,"fileName":200,"contentType":201},{"size":196,"image":6207},{"width":198,"height":199},{"sys":6209,"fields":6212},{"id":6210,"createdAt":6211},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":6213,"slug":6214,"articleIntro":-1,"category":6215},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[6216],{"metadata":6217,"sys":6220,"fields":6227},{"tags":6218,"concepts":6219},[],[],{"space":6221,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6223,"publishedVersion":149,"revision":62,"contentType":6225,"locale":29},{"sys":6222},{"type":12,"linkType":13,"id":14},{"sys":6224},{"id":21,"type":12,"linkType":22},{"sys":6226},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6228,"metaTitle":159,"metaDescription":160,"mainTitle":6229,"subtitle":179,"heroImage":6244,"ctaButton":202,"ctaLink":203},[158],{"data":6230,"content":6231,"nodeType":133},{},[6232,6238],{"data":6233,"content":6234,"nodeType":171},{},[6235],{"data":6236,"marks":6237,"value":170,"nodeType":83},{},[],{"data":6239,"content":6240,"nodeType":96},{},[6241],{"data":6242,"marks":6243,"value":178,"nodeType":83},{},[],{"metadata":6245,"sys":6248,"fields":6253},{"tags":6246,"concepts":6247},[],[],{"space":6249,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6251,"publishedVersion":62,"revision":44,"locale":29},{"sys":6250},{"type":12,"linkType":13,"id":14},{"sys":6252},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6254},{"url":194,"details":6255,"fileName":200,"contentType":201},{"size":196,"image":6256},{"width":198,"height":199},{"sys":6258,"fields":6261},{"id":6259,"createdAt":6260},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":6262,"slug":6263,"articleIntro":6262,"category":6264},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[6265],{"metadata":6266,"sys":6269,"fields":6276},{"tags":6267,"concepts":6268},[],[],{"space":6270,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6272,"publishedVersion":149,"revision":62,"contentType":6274,"locale":29},{"sys":6271},{"type":12,"linkType":13,"id":14},{"sys":6273},{"id":21,"type":12,"linkType":22},{"sys":6275},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6277,"metaTitle":159,"metaDescription":160,"mainTitle":6278,"subtitle":179,"heroImage":6293,"ctaButton":202,"ctaLink":203},[158],{"data":6279,"content":6280,"nodeType":133},{},[6281,6287],{"data":6282,"content":6283,"nodeType":171},{},[6284],{"data":6285,"marks":6286,"value":170,"nodeType":83},{},[],{"data":6288,"content":6289,"nodeType":96},{},[6290],{"data":6291,"marks":6292,"value":178,"nodeType":83},{},[],{"metadata":6294,"sys":6297,"fields":6302},{"tags":6295,"concepts":6296},[],[],{"space":6298,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6300,"publishedVersion":62,"revision":44,"locale":29},{"sys":6299},{"type":12,"linkType":13,"id":14},{"sys":6301},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6303},{"url":194,"details":6304,"fileName":200,"contentType":201},{"size":196,"image":6305},{"width":198,"height":199},{"sys":6307,"fields":6310},{"id":6308,"createdAt":6309},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":6311,"slug":6312,"articleIntro":6311,"category":6313},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[6314],{"metadata":6315,"sys":6318,"fields":6325},{"tags":6316,"concepts":6317},[],[],{"space":6319,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6321,"publishedVersion":149,"revision":62,"contentType":6323,"locale":29},{"sys":6320},{"type":12,"linkType":13,"id":14},{"sys":6322},{"id":21,"type":12,"linkType":22},{"sys":6324},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6326,"metaTitle":159,"metaDescription":160,"mainTitle":6327,"subtitle":179,"heroImage":6342,"ctaButton":202,"ctaLink":203},[158],{"data":6328,"content":6329,"nodeType":133},{},[6330,6336],{"data":6331,"content":6332,"nodeType":171},{},[6333],{"data":6334,"marks":6335,"value":170,"nodeType":83},{},[],{"data":6337,"content":6338,"nodeType":96},{},[6339],{"data":6340,"marks":6341,"value":178,"nodeType":83},{},[],{"metadata":6343,"sys":6346,"fields":6351},{"tags":6344,"concepts":6345},[],[],{"space":6347,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6349,"publishedVersion":62,"revision":44,"locale":29},{"sys":6348},{"type":12,"linkType":13,"id":14},{"sys":6350},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6352},{"url":194,"details":6353,"fileName":200,"contentType":201},{"size":196,"image":6354},{"width":198,"height":199},{"sys":6356,"fields":6359},{"id":6357,"createdAt":6358},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":6360,"slug":6361,"articleIntro":6360,"category":6362},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[6363],{"metadata":6364,"sys":6367,"fields":6374},{"tags":6365,"concepts":6366},[],[],{"space":6368,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6370,"publishedVersion":149,"revision":62,"contentType":6372,"locale":29},{"sys":6369},{"type":12,"linkType":13,"id":14},{"sys":6371},{"id":21,"type":12,"linkType":22},{"sys":6373},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6375,"metaTitle":159,"metaDescription":160,"mainTitle":6376,"subtitle":179,"heroImage":6391,"ctaButton":202,"ctaLink":203},[158],{"data":6377,"content":6378,"nodeType":133},{},[6379,6385],{"data":6380,"content":6381,"nodeType":171},{},[6382],{"data":6383,"marks":6384,"value":170,"nodeType":83},{},[],{"data":6386,"content":6387,"nodeType":96},{},[6388],{"data":6389,"marks":6390,"value":178,"nodeType":83},{},[],{"metadata":6392,"sys":6395,"fields":6400},{"tags":6393,"concepts":6394},[],[],{"space":6396,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6398,"publishedVersion":62,"revision":44,"locale":29},{"sys":6397},{"type":12,"linkType":13,"id":14},{"sys":6399},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6401},{"url":194,"details":6402,"fileName":200,"contentType":201},{"size":196,"image":6403},{"width":198,"height":199},{"sys":6405,"fields":6408},{"id":6406,"createdAt":6407},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":6409,"slug":6410,"articleIntro":6409,"category":6411},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[6412],{"metadata":6413,"sys":6416,"fields":6423},{"tags":6414,"concepts":6415},[],[],{"space":6417,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6419,"publishedVersion":149,"revision":62,"contentType":6421,"locale":29},{"sys":6418},{"type":12,"linkType":13,"id":14},{"sys":6420},{"id":21,"type":12,"linkType":22},{"sys":6422},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6424,"metaTitle":159,"metaDescription":160,"mainTitle":6425,"subtitle":179,"heroImage":6440,"ctaButton":202,"ctaLink":203},[158],{"data":6426,"content":6427,"nodeType":133},{},[6428,6434],{"data":6429,"content":6430,"nodeType":171},{},[6431],{"data":6432,"marks":6433,"value":170,"nodeType":83},{},[],{"data":6435,"content":6436,"nodeType":96},{},[6437],{"data":6438,"marks":6439,"value":178,"nodeType":83},{},[],{"metadata":6441,"sys":6444,"fields":6449},{"tags":6442,"concepts":6443},[],[],{"space":6445,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6447,"publishedVersion":62,"revision":44,"locale":29},{"sys":6446},{"type":12,"linkType":13,"id":14},{"sys":6448},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6450},{"url":194,"details":6451,"fileName":200,"contentType":201},{"size":196,"image":6452},{"width":198,"height":199},{"sys":6454,"fields":6457},{"id":6455,"createdAt":6456},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":6458,"slug":6459,"articleIntro":6458,"category":6460},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[6461],{"metadata":6462,"sys":6465,"fields":6472},{"tags":6463,"concepts":6464},[],[],{"space":6466,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6468,"publishedVersion":149,"revision":62,"contentType":6470,"locale":29},{"sys":6467},{"type":12,"linkType":13,"id":14},{"sys":6469},{"id":21,"type":12,"linkType":22},{"sys":6471},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6473,"metaTitle":159,"metaDescription":160,"mainTitle":6474,"subtitle":179,"heroImage":6489,"ctaButton":202,"ctaLink":203},[158],{"data":6475,"content":6476,"nodeType":133},{},[6477,6483],{"data":6478,"content":6479,"nodeType":171},{},[6480],{"data":6481,"marks":6482,"value":170,"nodeType":83},{},[],{"data":6484,"content":6485,"nodeType":96},{},[6486],{"data":6487,"marks":6488,"value":178,"nodeType":83},{},[],{"metadata":6490,"sys":6493,"fields":6498},{"tags":6491,"concepts":6492},[],[],{"space":6494,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6496,"publishedVersion":62,"revision":44,"locale":29},{"sys":6495},{"type":12,"linkType":13,"id":14},{"sys":6497},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6499},{"url":194,"details":6500,"fileName":200,"contentType":201},{"size":196,"image":6501},{"width":198,"height":199},{"sys":6503,"fields":6506},{"id":6504,"createdAt":6505},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":6507,"slug":6508,"articleIntro":6507,"category":6509},"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",[6510],{"metadata":6511,"sys":6514,"fields":6521},{"tags":6512,"concepts":6513},[],[],{"space":6515,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6517,"publishedVersion":149,"revision":62,"contentType":6519,"locale":29},{"sys":6516},{"type":12,"linkType":13,"id":14},{"sys":6518},{"id":21,"type":12,"linkType":22},{"sys":6520},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6522,"metaTitle":159,"metaDescription":160,"mainTitle":6523,"subtitle":179,"heroImage":6538,"ctaButton":202,"ctaLink":203},[158],{"data":6524,"content":6525,"nodeType":133},{},[6526,6532],{"data":6527,"content":6528,"nodeType":171},{},[6529],{"data":6530,"marks":6531,"value":170,"nodeType":83},{},[],{"data":6533,"content":6534,"nodeType":96},{},[6535],{"data":6536,"marks":6537,"value":178,"nodeType":83},{},[],{"metadata":6539,"sys":6542,"fields":6547},{"tags":6540,"concepts":6541},[],[],{"space":6543,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6545,"publishedVersion":62,"revision":44,"locale":29},{"sys":6544},{"type":12,"linkType":13,"id":14},{"sys":6546},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6548},{"url":194,"details":6549,"fileName":200,"contentType":201},{"size":196,"image":6550},{"width":198,"height":199},{"sys":6552,"fields":6555},{"id":6553,"createdAt":6554},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":6556,"slug":6557,"articleIntro":6556,"category":6558},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[6559],{"metadata":6560,"sys":6563,"fields":6570},{"tags":6561,"concepts":6562},[],[],{"space":6564,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6566,"publishedVersion":149,"revision":62,"contentType":6568,"locale":29},{"sys":6565},{"type":12,"linkType":13,"id":14},{"sys":6567},{"id":21,"type":12,"linkType":22},{"sys":6569},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6571,"metaTitle":159,"metaDescription":160,"mainTitle":6572,"subtitle":179,"heroImage":6587,"ctaButton":202,"ctaLink":203},[158],{"data":6573,"content":6574,"nodeType":133},{},[6575,6581],{"data":6576,"content":6577,"nodeType":171},{},[6578],{"data":6579,"marks":6580,"value":170,"nodeType":83},{},[],{"data":6582,"content":6583,"nodeType":96},{},[6584],{"data":6585,"marks":6586,"value":178,"nodeType":83},{},[],{"metadata":6588,"sys":6591,"fields":6596},{"tags":6589,"concepts":6590},[],[],{"space":6592,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6594,"publishedVersion":62,"revision":44,"locale":29},{"sys":6593},{"type":12,"linkType":13,"id":14},{"sys":6595},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6597},{"url":194,"details":6598,"fileName":200,"contentType":201},{"size":196,"image":6599},{"width":198,"height":199},{"sys":6601,"fields":6604},{"id":6602,"createdAt":6603},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":6605,"slug":6606,"articleIntro":6605,"category":6607},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[6608],{"metadata":6609,"sys":6612,"fields":6619},{"tags":6610,"concepts":6611},[],[],{"space":6613,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6615,"publishedVersion":149,"revision":62,"contentType":6617,"locale":29},{"sys":6614},{"type":12,"linkType":13,"id":14},{"sys":6616},{"id":21,"type":12,"linkType":22},{"sys":6618},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6620,"metaTitle":159,"metaDescription":160,"mainTitle":6621,"subtitle":179,"heroImage":6636,"ctaButton":202,"ctaLink":203},[158],{"data":6622,"content":6623,"nodeType":133},{},[6624,6630],{"data":6625,"content":6626,"nodeType":171},{},[6627],{"data":6628,"marks":6629,"value":170,"nodeType":83},{},[],{"data":6631,"content":6632,"nodeType":96},{},[6633],{"data":6634,"marks":6635,"value":178,"nodeType":83},{},[],{"metadata":6637,"sys":6640,"fields":6645},{"tags":6638,"concepts":6639},[],[],{"space":6641,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6643,"publishedVersion":62,"revision":44,"locale":29},{"sys":6642},{"type":12,"linkType":13,"id":14},{"sys":6644},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6646},{"url":194,"details":6647,"fileName":200,"contentType":201},{"size":196,"image":6648},{"width":198,"height":199},{"sys":6650,"fields":6653},{"id":6651,"createdAt":6652},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":6654,"slug":6655,"articleIntro":-1,"category":6656},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[6657],{"metadata":6658,"sys":6661,"fields":6668},{"tags":6659,"concepts":6660},[],[],{"space":6662,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6664,"publishedVersion":149,"revision":62,"contentType":6666,"locale":29},{"sys":6663},{"type":12,"linkType":13,"id":14},{"sys":6665},{"id":21,"type":12,"linkType":22},{"sys":6667},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6669,"metaTitle":159,"metaDescription":160,"mainTitle":6670,"subtitle":179,"heroImage":6685,"ctaButton":202,"ctaLink":203},[158],{"data":6671,"content":6672,"nodeType":133},{},[6673,6679],{"data":6674,"content":6675,"nodeType":171},{},[6676],{"data":6677,"marks":6678,"value":170,"nodeType":83},{},[],{"data":6680,"content":6681,"nodeType":96},{},[6682],{"data":6683,"marks":6684,"value":178,"nodeType":83},{},[],{"metadata":6686,"sys":6689,"fields":6694},{"tags":6687,"concepts":6688},[],[],{"space":6690,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6692,"publishedVersion":62,"revision":44,"locale":29},{"sys":6691},{"type":12,"linkType":13,"id":14},{"sys":6693},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6695},{"url":194,"details":6696,"fileName":200,"contentType":201},{"size":196,"image":6697},{"width":198,"height":199},{"sys":6699,"fields":6702},{"id":6700,"createdAt":6701},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":6703,"slug":6704,"articleIntro":6703,"category":6705},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[6706],{"metadata":6707,"sys":6710,"fields":6717},{"tags":6708,"concepts":6709},[],[],{"space":6711,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6713,"publishedVersion":149,"revision":62,"contentType":6715,"locale":29},{"sys":6712},{"type":12,"linkType":13,"id":14},{"sys":6714},{"id":21,"type":12,"linkType":22},{"sys":6716},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6718,"metaTitle":159,"metaDescription":160,"mainTitle":6719,"subtitle":179,"heroImage":6734,"ctaButton":202,"ctaLink":203},[158],{"data":6720,"content":6721,"nodeType":133},{},[6722,6728],{"data":6723,"content":6724,"nodeType":171},{},[6725],{"data":6726,"marks":6727,"value":170,"nodeType":83},{},[],{"data":6729,"content":6730,"nodeType":96},{},[6731],{"data":6732,"marks":6733,"value":178,"nodeType":83},{},[],{"metadata":6735,"sys":6738,"fields":6743},{"tags":6736,"concepts":6737},[],[],{"space":6739,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6741,"publishedVersion":62,"revision":44,"locale":29},{"sys":6740},{"type":12,"linkType":13,"id":14},{"sys":6742},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6744},{"url":194,"details":6745,"fileName":200,"contentType":201},{"size":196,"image":6746},{"width":198,"height":199},{"sys":6748,"fields":6751},{"id":6749,"createdAt":6750},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":6752,"slug":6753,"articleIntro":6752,"category":6754},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[6755],{"metadata":6756,"sys":6759,"fields":6766},{"tags":6757,"concepts":6758},[],[],{"space":6760,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6762,"publishedVersion":149,"revision":62,"contentType":6764,"locale":29},{"sys":6761},{"type":12,"linkType":13,"id":14},{"sys":6763},{"id":21,"type":12,"linkType":22},{"sys":6765},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6767,"metaTitle":159,"metaDescription":160,"mainTitle":6768,"subtitle":179,"heroImage":6783,"ctaButton":202,"ctaLink":203},[158],{"data":6769,"content":6770,"nodeType":133},{},[6771,6777],{"data":6772,"content":6773,"nodeType":171},{},[6774],{"data":6775,"marks":6776,"value":170,"nodeType":83},{},[],{"data":6778,"content":6779,"nodeType":96},{},[6780],{"data":6781,"marks":6782,"value":178,"nodeType":83},{},[],{"metadata":6784,"sys":6787,"fields":6792},{"tags":6785,"concepts":6786},[],[],{"space":6788,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6790,"publishedVersion":62,"revision":44,"locale":29},{"sys":6789},{"type":12,"linkType":13,"id":14},{"sys":6791},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6793},{"url":194,"details":6794,"fileName":200,"contentType":201},{"size":196,"image":6795},{"width":198,"height":199},{"sys":6797,"fields":6800},{"id":6798,"createdAt":6799},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":6801,"slug":6802,"articleIntro":6801,"category":6803},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[6804],{"metadata":6805,"sys":6808,"fields":6815},{"tags":6806,"concepts":6807},[],[],{"space":6809,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6811,"publishedVersion":149,"revision":62,"contentType":6813,"locale":29},{"sys":6810},{"type":12,"linkType":13,"id":14},{"sys":6812},{"id":21,"type":12,"linkType":22},{"sys":6814},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6816,"metaTitle":159,"metaDescription":160,"mainTitle":6817,"subtitle":179,"heroImage":6832,"ctaButton":202,"ctaLink":203},[158],{"data":6818,"content":6819,"nodeType":133},{},[6820,6826],{"data":6821,"content":6822,"nodeType":171},{},[6823],{"data":6824,"marks":6825,"value":170,"nodeType":83},{},[],{"data":6827,"content":6828,"nodeType":96},{},[6829],{"data":6830,"marks":6831,"value":178,"nodeType":83},{},[],{"metadata":6833,"sys":6836,"fields":6841},{"tags":6834,"concepts":6835},[],[],{"space":6837,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6839,"publishedVersion":62,"revision":44,"locale":29},{"sys":6838},{"type":12,"linkType":13,"id":14},{"sys":6840},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6842},{"url":194,"details":6843,"fileName":200,"contentType":201},{"size":196,"image":6844},{"width":198,"height":199},{"sys":6846,"fields":6849},{"id":6847,"createdAt":6848},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":6850,"slug":6851,"articleIntro":6850,"category":6852},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[6853],{"metadata":6854,"sys":6857,"fields":6864},{"tags":6855,"concepts":6856},[],[],{"space":6858,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6860,"publishedVersion":149,"revision":62,"contentType":6862,"locale":29},{"sys":6859},{"type":12,"linkType":13,"id":14},{"sys":6861},{"id":21,"type":12,"linkType":22},{"sys":6863},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6865,"metaTitle":159,"metaDescription":160,"mainTitle":6866,"subtitle":179,"heroImage":6881,"ctaButton":202,"ctaLink":203},[158],{"data":6867,"content":6868,"nodeType":133},{},[6869,6875],{"data":6870,"content":6871,"nodeType":171},{},[6872],{"data":6873,"marks":6874,"value":170,"nodeType":83},{},[],{"data":6876,"content":6877,"nodeType":96},{},[6878],{"data":6879,"marks":6880,"value":178,"nodeType":83},{},[],{"metadata":6882,"sys":6885,"fields":6890},{"tags":6883,"concepts":6884},[],[],{"space":6886,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6888,"publishedVersion":62,"revision":44,"locale":29},{"sys":6887},{"type":12,"linkType":13,"id":14},{"sys":6889},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6891},{"url":194,"details":6892,"fileName":200,"contentType":201},{"size":196,"image":6893},{"width":198,"height":199},{"sys":6895,"fields":6898},{"id":6896,"createdAt":6897},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":6899,"slug":6900,"articleIntro":6899,"category":6901},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[6902],{"metadata":6903,"sys":6906,"fields":6913},{"tags":6904,"concepts":6905},[],[],{"space":6907,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6909,"publishedVersion":149,"revision":62,"contentType":6911,"locale":29},{"sys":6908},{"type":12,"linkType":13,"id":14},{"sys":6910},{"id":21,"type":12,"linkType":22},{"sys":6912},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6914,"metaTitle":159,"metaDescription":160,"mainTitle":6915,"subtitle":179,"heroImage":6930,"ctaButton":202,"ctaLink":203},[158],{"data":6916,"content":6917,"nodeType":133},{},[6918,6924],{"data":6919,"content":6920,"nodeType":171},{},[6921],{"data":6922,"marks":6923,"value":170,"nodeType":83},{},[],{"data":6925,"content":6926,"nodeType":96},{},[6927],{"data":6928,"marks":6929,"value":178,"nodeType":83},{},[],{"metadata":6931,"sys":6934,"fields":6939},{"tags":6932,"concepts":6933},[],[],{"space":6935,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6937,"publishedVersion":62,"revision":44,"locale":29},{"sys":6936},{"type":12,"linkType":13,"id":14},{"sys":6938},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6940},{"url":194,"details":6941,"fileName":200,"contentType":201},{"size":196,"image":6942},{"width":198,"height":199},{"sys":6944,"fields":6947},{"id":6945,"createdAt":6946},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":6948,"slug":6949,"articleIntro":6948,"category":6950},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[6951],{"metadata":6952,"sys":6955,"fields":6962},{"tags":6953,"concepts":6954},[],[],{"space":6956,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":6958,"publishedVersion":149,"revision":62,"contentType":6960,"locale":29},{"sys":6957},{"type":12,"linkType":13,"id":14},{"sys":6959},{"id":21,"type":12,"linkType":22},{"sys":6961},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":6963,"metaTitle":159,"metaDescription":160,"mainTitle":6964,"subtitle":179,"heroImage":6979,"ctaButton":202,"ctaLink":203},[158],{"data":6965,"content":6966,"nodeType":133},{},[6967,6973],{"data":6968,"content":6969,"nodeType":171},{},[6970],{"data":6971,"marks":6972,"value":170,"nodeType":83},{},[],{"data":6974,"content":6975,"nodeType":96},{},[6976],{"data":6977,"marks":6978,"value":178,"nodeType":83},{},[],{"metadata":6980,"sys":6983,"fields":6988},{"tags":6981,"concepts":6982},[],[],{"space":6984,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":6986,"publishedVersion":62,"revision":44,"locale":29},{"sys":6985},{"type":12,"linkType":13,"id":14},{"sys":6987},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":6989},{"url":194,"details":6990,"fileName":200,"contentType":201},{"size":196,"image":6991},{"width":198,"height":199},{"sys":6993,"fields":6996},{"id":6994,"createdAt":6995},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":6997,"slug":6998,"articleIntro":6999,"category":7000},"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.",[7001],{"metadata":7002,"sys":7005,"fields":7012},{"tags":7003,"concepts":7004},[],[],{"space":7006,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7008,"publishedVersion":149,"revision":62,"contentType":7010,"locale":29},{"sys":7007},{"type":12,"linkType":13,"id":14},{"sys":7009},{"id":21,"type":12,"linkType":22},{"sys":7011},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7013,"metaTitle":159,"metaDescription":160,"mainTitle":7014,"subtitle":179,"heroImage":7029,"ctaButton":202,"ctaLink":203},[158],{"data":7015,"content":7016,"nodeType":133},{},[7017,7023],{"data":7018,"content":7019,"nodeType":171},{},[7020],{"data":7021,"marks":7022,"value":170,"nodeType":83},{},[],{"data":7024,"content":7025,"nodeType":96},{},[7026],{"data":7027,"marks":7028,"value":178,"nodeType":83},{},[],{"metadata":7030,"sys":7033,"fields":7038},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7036,"publishedVersion":62,"revision":44,"locale":29},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7039},{"url":194,"details":7040,"fileName":200,"contentType":201},{"size":196,"image":7041},{"width":198,"height":199},{"sys":7043,"fields":7046},{"id":7044,"createdAt":7045},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":7047,"slug":7048,"articleIntro":7047,"category":7049},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[7050],{"metadata":7051,"sys":7054,"fields":7061},{"tags":7052,"concepts":7053},[],[],{"space":7055,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7057,"publishedVersion":149,"revision":62,"contentType":7059,"locale":29},{"sys":7056},{"type":12,"linkType":13,"id":14},{"sys":7058},{"id":21,"type":12,"linkType":22},{"sys":7060},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7062,"metaTitle":159,"metaDescription":160,"mainTitle":7063,"subtitle":179,"heroImage":7078,"ctaButton":202,"ctaLink":203},[158],{"data":7064,"content":7065,"nodeType":133},{},[7066,7072],{"data":7067,"content":7068,"nodeType":171},{},[7069],{"data":7070,"marks":7071,"value":170,"nodeType":83},{},[],{"data":7073,"content":7074,"nodeType":96},{},[7075],{"data":7076,"marks":7077,"value":178,"nodeType":83},{},[],{"metadata":7079,"sys":7082,"fields":7087},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7085,"publishedVersion":62,"revision":44,"locale":29},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7088},{"url":194,"details":7089,"fileName":200,"contentType":201},{"size":196,"image":7090},{"width":198,"height":199},{"sys":7092,"fields":7095},{"id":7093,"createdAt":7094},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":7096,"slug":7097,"articleIntro":7096,"category":7098},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[7099],{"metadata":7100,"sys":7103,"fields":7110},{"tags":7101,"concepts":7102},[],[],{"space":7104,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7106,"publishedVersion":149,"revision":62,"contentType":7108,"locale":29},{"sys":7105},{"type":12,"linkType":13,"id":14},{"sys":7107},{"id":21,"type":12,"linkType":22},{"sys":7109},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7111,"metaTitle":159,"metaDescription":160,"mainTitle":7112,"subtitle":179,"heroImage":7127,"ctaButton":202,"ctaLink":203},[158],{"data":7113,"content":7114,"nodeType":133},{},[7115,7121],{"data":7116,"content":7117,"nodeType":171},{},[7118],{"data":7119,"marks":7120,"value":170,"nodeType":83},{},[],{"data":7122,"content":7123,"nodeType":96},{},[7124],{"data":7125,"marks":7126,"value":178,"nodeType":83},{},[],{"metadata":7128,"sys":7131,"fields":7136},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7134,"publishedVersion":62,"revision":44,"locale":29},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7137},{"url":194,"details":7138,"fileName":200,"contentType":201},{"size":196,"image":7139},{"width":198,"height":199},{"sys":7141,"fields":7144},{"id":7142,"createdAt":7143},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":7145,"slug":7146,"articleIntro":7145,"category":7147},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[7148],{"metadata":7149,"sys":7152,"fields":7159},{"tags":7150,"concepts":7151},[],[],{"space":7153,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7155,"publishedVersion":149,"revision":62,"contentType":7157,"locale":29},{"sys":7154},{"type":12,"linkType":13,"id":14},{"sys":7156},{"id":21,"type":12,"linkType":22},{"sys":7158},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7160,"metaTitle":159,"metaDescription":160,"mainTitle":7161,"subtitle":179,"heroImage":7176,"ctaButton":202,"ctaLink":203},[158],{"data":7162,"content":7163,"nodeType":133},{},[7164,7170],{"data":7165,"content":7166,"nodeType":171},{},[7167],{"data":7168,"marks":7169,"value":170,"nodeType":83},{},[],{"data":7171,"content":7172,"nodeType":96},{},[7173],{"data":7174,"marks":7175,"value":178,"nodeType":83},{},[],{"metadata":7177,"sys":7180,"fields":7185},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7183,"publishedVersion":62,"revision":44,"locale":29},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7186},{"url":194,"details":7187,"fileName":200,"contentType":201},{"size":196,"image":7188},{"width":198,"height":199},{"sys":7190,"fields":7193},{"id":7191,"createdAt":7192},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":7194,"slug":7195,"articleIntro":-1,"category":7196},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[7197],{"metadata":7198,"sys":7201,"fields":7208},{"tags":7199,"concepts":7200},[],[],{"space":7202,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7204,"publishedVersion":149,"revision":62,"contentType":7206,"locale":29},{"sys":7203},{"type":12,"linkType":13,"id":14},{"sys":7205},{"id":21,"type":12,"linkType":22},{"sys":7207},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7209,"metaTitle":159,"metaDescription":160,"mainTitle":7210,"subtitle":179,"heroImage":7225,"ctaButton":202,"ctaLink":203},[158],{"data":7211,"content":7212,"nodeType":133},{},[7213,7219],{"data":7214,"content":7215,"nodeType":171},{},[7216],{"data":7217,"marks":7218,"value":170,"nodeType":83},{},[],{"data":7220,"content":7221,"nodeType":96},{},[7222],{"data":7223,"marks":7224,"value":178,"nodeType":83},{},[],{"metadata":7226,"sys":7229,"fields":7234},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7232,"publishedVersion":62,"revision":44,"locale":29},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7235},{"url":194,"details":7236,"fileName":200,"contentType":201},{"size":196,"image":7237},{"width":198,"height":199},{"sys":7239,"fields":7242},{"id":7240,"createdAt":7241},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":7243,"slug":7244,"articleIntro":-1,"category":7245},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[7246],{"metadata":7247,"sys":7250,"fields":7257},{"tags":7248,"concepts":7249},[],[],{"space":7251,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7253,"publishedVersion":149,"revision":62,"contentType":7255,"locale":29},{"sys":7252},{"type":12,"linkType":13,"id":14},{"sys":7254},{"id":21,"type":12,"linkType":22},{"sys":7256},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7258,"metaTitle":159,"metaDescription":160,"mainTitle":7259,"subtitle":179,"heroImage":7274,"ctaButton":202,"ctaLink":203},[158],{"data":7260,"content":7261,"nodeType":133},{},[7262,7268],{"data":7263,"content":7264,"nodeType":171},{},[7265],{"data":7266,"marks":7267,"value":170,"nodeType":83},{},[],{"data":7269,"content":7270,"nodeType":96},{},[7271],{"data":7272,"marks":7273,"value":178,"nodeType":83},{},[],{"metadata":7275,"sys":7278,"fields":7283},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7281,"publishedVersion":62,"revision":44,"locale":29},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7284},{"url":194,"details":7285,"fileName":200,"contentType":201},{"size":196,"image":7286},{"width":198,"height":199},{"sys":7288,"fields":7291},{"id":7289,"createdAt":7290},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":7292,"slug":7293,"articleIntro":-1,"category":7294},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[7295],{"metadata":7296,"sys":7299,"fields":7306},{"tags":7297,"concepts":7298},[],[],{"space":7300,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7302,"publishedVersion":149,"revision":62,"contentType":7304,"locale":29},{"sys":7301},{"type":12,"linkType":13,"id":14},{"sys":7303},{"id":21,"type":12,"linkType":22},{"sys":7305},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7307,"metaTitle":159,"metaDescription":160,"mainTitle":7308,"subtitle":179,"heroImage":7323,"ctaButton":202,"ctaLink":203},[158],{"data":7309,"content":7310,"nodeType":133},{},[7311,7317],{"data":7312,"content":7313,"nodeType":171},{},[7314],{"data":7315,"marks":7316,"value":170,"nodeType":83},{},[],{"data":7318,"content":7319,"nodeType":96},{},[7320],{"data":7321,"marks":7322,"value":178,"nodeType":83},{},[],{"metadata":7324,"sys":7327,"fields":7332},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7330,"publishedVersion":62,"revision":44,"locale":29},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7333},{"url":194,"details":7334,"fileName":200,"contentType":201},{"size":196,"image":7335},{"width":198,"height":199},{"sys":7337,"fields":7340},{"id":7338,"createdAt":7339},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":7341,"slug":7342,"articleIntro":7341,"category":7343},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[7344],{"metadata":7345,"sys":7348,"fields":7355},{"tags":7346,"concepts":7347},[],[],{"space":7349,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7351,"publishedVersion":149,"revision":62,"contentType":7353,"locale":29},{"sys":7350},{"type":12,"linkType":13,"id":14},{"sys":7352},{"id":21,"type":12,"linkType":22},{"sys":7354},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7356,"metaTitle":159,"metaDescription":160,"mainTitle":7357,"subtitle":179,"heroImage":7372,"ctaButton":202,"ctaLink":203},[158],{"data":7358,"content":7359,"nodeType":133},{},[7360,7366],{"data":7361,"content":7362,"nodeType":171},{},[7363],{"data":7364,"marks":7365,"value":170,"nodeType":83},{},[],{"data":7367,"content":7368,"nodeType":96},{},[7369],{"data":7370,"marks":7371,"value":178,"nodeType":83},{},[],{"metadata":7373,"sys":7376,"fields":7381},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7379,"publishedVersion":62,"revision":44,"locale":29},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7382},{"url":194,"details":7383,"fileName":200,"contentType":201},{"size":196,"image":7384},{"width":198,"height":199},{"sys":7386,"fields":7387},{"id":15,"createdAt":17},{"title":31,"slug":134,"articleIntro":31,"category":7388},[7389],{"metadata":7390,"sys":7393,"fields":7400},{"tags":7391,"concepts":7392},[],[],{"space":7394,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7396,"publishedVersion":149,"revision":62,"contentType":7398,"locale":29},{"sys":7395},{"type":12,"linkType":13,"id":14},{"sys":7397},{"id":21,"type":12,"linkType":22},{"sys":7399},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7401,"metaTitle":159,"metaDescription":160,"mainTitle":7402,"subtitle":179,"heroImage":7417,"ctaButton":202,"ctaLink":203},[158],{"data":7403,"content":7404,"nodeType":133},{},[7405,7411],{"data":7406,"content":7407,"nodeType":171},{},[7408],{"data":7409,"marks":7410,"value":170,"nodeType":83},{},[],{"data":7412,"content":7413,"nodeType":96},{},[7414],{"data":7415,"marks":7416,"value":178,"nodeType":83},{},[],{"metadata":7418,"sys":7421,"fields":7426},{"tags":7419,"concepts":7420},[],[],{"space":7422,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7424,"publishedVersion":62,"revision":44,"locale":29},{"sys":7423},{"type":12,"linkType":13,"id":14},{"sys":7425},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7427},{"url":194,"details":7428,"fileName":200,"contentType":201},{"size":196,"image":7429},{"width":198,"height":199},{"sys":7431,"fields":7434},{"id":7432,"createdAt":7433},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":7435,"slug":7436,"articleIntro":7435,"category":7437},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[7438],{"metadata":7439,"sys":7442,"fields":7449},{"tags":7440,"concepts":7441},[],[],{"space":7443,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7445,"publishedVersion":149,"revision":62,"contentType":7447,"locale":29},{"sys":7444},{"type":12,"linkType":13,"id":14},{"sys":7446},{"id":21,"type":12,"linkType":22},{"sys":7448},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7450,"metaTitle":159,"metaDescription":160,"mainTitle":7451,"subtitle":179,"heroImage":7466,"ctaButton":202,"ctaLink":203},[158],{"data":7452,"content":7453,"nodeType":133},{},[7454,7460],{"data":7455,"content":7456,"nodeType":171},{},[7457],{"data":7458,"marks":7459,"value":170,"nodeType":83},{},[],{"data":7461,"content":7462,"nodeType":96},{},[7463],{"data":7464,"marks":7465,"value":178,"nodeType":83},{},[],{"metadata":7467,"sys":7470,"fields":7475},{"tags":7468,"concepts":7469},[],[],{"space":7471,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7473,"publishedVersion":62,"revision":44,"locale":29},{"sys":7472},{"type":12,"linkType":13,"id":14},{"sys":7474},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7476},{"url":194,"details":7477,"fileName":200,"contentType":201},{"size":196,"image":7478},{"width":198,"height":199},{"sys":7480,"fields":7483},{"id":7481,"createdAt":7482},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":7484,"slug":7485,"articleIntro":7484,"category":7486},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[7487],{"metadata":7488,"sys":7491,"fields":7498},{"tags":7489,"concepts":7490},[],[],{"space":7492,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7494,"publishedVersion":149,"revision":62,"contentType":7496,"locale":29},{"sys":7493},{"type":12,"linkType":13,"id":14},{"sys":7495},{"id":21,"type":12,"linkType":22},{"sys":7497},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7499,"metaTitle":159,"metaDescription":160,"mainTitle":7500,"subtitle":179,"heroImage":7515,"ctaButton":202,"ctaLink":203},[158],{"data":7501,"content":7502,"nodeType":133},{},[7503,7509],{"data":7504,"content":7505,"nodeType":171},{},[7506],{"data":7507,"marks":7508,"value":170,"nodeType":83},{},[],{"data":7510,"content":7511,"nodeType":96},{},[7512],{"data":7513,"marks":7514,"value":178,"nodeType":83},{},[],{"metadata":7516,"sys":7519,"fields":7524},{"tags":7517,"concepts":7518},[],[],{"space":7520,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7522,"publishedVersion":62,"revision":44,"locale":29},{"sys":7521},{"type":12,"linkType":13,"id":14},{"sys":7523},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7525},{"url":194,"details":7526,"fileName":200,"contentType":201},{"size":196,"image":7527},{"width":198,"height":199},{"sys":7529,"fields":7532},{"id":7530,"createdAt":7531},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":7533,"slug":7534,"articleIntro":7533,"category":7535},"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",[7536],{"metadata":7537,"sys":7540,"fields":7547},{"tags":7538,"concepts":7539},[],[],{"space":7541,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7543,"publishedVersion":149,"revision":62,"contentType":7545,"locale":29},{"sys":7542},{"type":12,"linkType":13,"id":14},{"sys":7544},{"id":21,"type":12,"linkType":22},{"sys":7546},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7548,"metaTitle":159,"metaDescription":160,"mainTitle":7549,"subtitle":179,"heroImage":7564,"ctaButton":202,"ctaLink":203},[158],{"data":7550,"content":7551,"nodeType":133},{},[7552,7558],{"data":7553,"content":7554,"nodeType":171},{},[7555],{"data":7556,"marks":7557,"value":170,"nodeType":83},{},[],{"data":7559,"content":7560,"nodeType":96},{},[7561],{"data":7562,"marks":7563,"value":178,"nodeType":83},{},[],{"metadata":7565,"sys":7568,"fields":7573},{"tags":7566,"concepts":7567},[],[],{"space":7569,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7571,"publishedVersion":62,"revision":44,"locale":29},{"sys":7570},{"type":12,"linkType":13,"id":14},{"sys":7572},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7574},{"url":194,"details":7575,"fileName":200,"contentType":201},{"size":196,"image":7576},{"width":198,"height":199},{"sys":7578,"fields":7581},{"id":7579,"createdAt":7580},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":7582,"slug":7583,"articleIntro":-1,"category":7584},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[7585],{"metadata":7586,"sys":7589,"fields":7596},{"tags":7587,"concepts":7588},[],[],{"space":7590,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7592,"publishedVersion":149,"revision":62,"contentType":7594,"locale":29},{"sys":7591},{"type":12,"linkType":13,"id":14},{"sys":7593},{"id":21,"type":12,"linkType":22},{"sys":7595},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7597,"metaTitle":159,"metaDescription":160,"mainTitle":7598,"subtitle":179,"heroImage":7613,"ctaButton":202,"ctaLink":203},[158],{"data":7599,"content":7600,"nodeType":133},{},[7601,7607],{"data":7602,"content":7603,"nodeType":171},{},[7604],{"data":7605,"marks":7606,"value":170,"nodeType":83},{},[],{"data":7608,"content":7609,"nodeType":96},{},[7610],{"data":7611,"marks":7612,"value":178,"nodeType":83},{},[],{"metadata":7614,"sys":7617,"fields":7622},{"tags":7615,"concepts":7616},[],[],{"space":7618,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7620,"publishedVersion":62,"revision":44,"locale":29},{"sys":7619},{"type":12,"linkType":13,"id":14},{"sys":7621},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7623},{"url":194,"details":7624,"fileName":200,"contentType":201},{"size":196,"image":7625},{"width":198,"height":199},{"sys":7627,"fields":7630},{"id":7628,"createdAt":7629},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":7631,"slug":7632,"articleIntro":7631,"category":7633},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[7634],{"metadata":7635,"sys":7638,"fields":7645},{"tags":7636,"concepts":7637},[],[],{"space":7639,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7641,"publishedVersion":149,"revision":62,"contentType":7643,"locale":29},{"sys":7640},{"type":12,"linkType":13,"id":14},{"sys":7642},{"id":21,"type":12,"linkType":22},{"sys":7644},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7646,"metaTitle":159,"metaDescription":160,"mainTitle":7647,"subtitle":179,"heroImage":7662,"ctaButton":202,"ctaLink":203},[158],{"data":7648,"content":7649,"nodeType":133},{},[7650,7656],{"data":7651,"content":7652,"nodeType":171},{},[7653],{"data":7654,"marks":7655,"value":170,"nodeType":83},{},[],{"data":7657,"content":7658,"nodeType":96},{},[7659],{"data":7660,"marks":7661,"value":178,"nodeType":83},{},[],{"metadata":7663,"sys":7666,"fields":7671},{"tags":7664,"concepts":7665},[],[],{"space":7667,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7669,"publishedVersion":62,"revision":44,"locale":29},{"sys":7668},{"type":12,"linkType":13,"id":14},{"sys":7670},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7672},{"url":194,"details":7673,"fileName":200,"contentType":201},{"size":196,"image":7674},{"width":198,"height":199},{"sys":7676,"fields":7679},{"id":7677,"createdAt":7678},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":7680,"slug":7681,"articleIntro":7680,"category":7682},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[7683],{"metadata":7684,"sys":7687,"fields":7694},{"tags":7685,"concepts":7686},[],[],{"space":7688,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7690,"publishedVersion":149,"revision":62,"contentType":7692,"locale":29},{"sys":7689},{"type":12,"linkType":13,"id":14},{"sys":7691},{"id":21,"type":12,"linkType":22},{"sys":7693},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7695,"metaTitle":159,"metaDescription":160,"mainTitle":7696,"subtitle":179,"heroImage":7711,"ctaButton":202,"ctaLink":203},[158],{"data":7697,"content":7698,"nodeType":133},{},[7699,7705],{"data":7700,"content":7701,"nodeType":171},{},[7702],{"data":7703,"marks":7704,"value":170,"nodeType":83},{},[],{"data":7706,"content":7707,"nodeType":96},{},[7708],{"data":7709,"marks":7710,"value":178,"nodeType":83},{},[],{"metadata":7712,"sys":7715,"fields":7720},{"tags":7713,"concepts":7714},[],[],{"space":7716,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7718,"publishedVersion":62,"revision":44,"locale":29},{"sys":7717},{"type":12,"linkType":13,"id":14},{"sys":7719},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7721},{"url":194,"details":7722,"fileName":200,"contentType":201},{"size":196,"image":7723},{"width":198,"height":199},{"sys":7725,"fields":7728},{"id":7726,"createdAt":7727},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":7729,"slug":7730,"articleIntro":7729,"category":7731},"Compte 6156 - Maintenance","compte-6156-maintenance",[7732],{"metadata":7733,"sys":7736,"fields":7743},{"tags":7734,"concepts":7735},[],[],{"space":7737,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7739,"publishedVersion":149,"revision":62,"contentType":7741,"locale":29},{"sys":7738},{"type":12,"linkType":13,"id":14},{"sys":7740},{"id":21,"type":12,"linkType":22},{"sys":7742},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7744,"metaTitle":159,"metaDescription":160,"mainTitle":7745,"subtitle":179,"heroImage":7760,"ctaButton":202,"ctaLink":203},[158],{"data":7746,"content":7747,"nodeType":133},{},[7748,7754],{"data":7749,"content":7750,"nodeType":171},{},[7751],{"data":7752,"marks":7753,"value":170,"nodeType":83},{},[],{"data":7755,"content":7756,"nodeType":96},{},[7757],{"data":7758,"marks":7759,"value":178,"nodeType":83},{},[],{"metadata":7761,"sys":7764,"fields":7769},{"tags":7762,"concepts":7763},[],[],{"space":7765,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7767,"publishedVersion":62,"revision":44,"locale":29},{"sys":7766},{"type":12,"linkType":13,"id":14},{"sys":7768},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7770},{"url":194,"details":7771,"fileName":200,"contentType":201},{"size":196,"image":7772},{"width":198,"height":199},{"sys":7774,"fields":7777},{"id":7775,"createdAt":7776},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":7778,"slug":7779,"articleIntro":7778,"category":7780},"1681 - Autres emprunts","compte-1681-autres-emprunts",[7781],{"metadata":7782,"sys":7785,"fields":7792},{"tags":7783,"concepts":7784},[],[],{"space":7786,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7788,"publishedVersion":149,"revision":62,"contentType":7790,"locale":29},{"sys":7787},{"type":12,"linkType":13,"id":14},{"sys":7789},{"id":21,"type":12,"linkType":22},{"sys":7791},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7793,"metaTitle":159,"metaDescription":160,"mainTitle":7794,"subtitle":179,"heroImage":7809,"ctaButton":202,"ctaLink":203},[158],{"data":7795,"content":7796,"nodeType":133},{},[7797,7803],{"data":7798,"content":7799,"nodeType":171},{},[7800],{"data":7801,"marks":7802,"value":170,"nodeType":83},{},[],{"data":7804,"content":7805,"nodeType":96},{},[7806],{"data":7807,"marks":7808,"value":178,"nodeType":83},{},[],{"metadata":7810,"sys":7813,"fields":7818},{"tags":7811,"concepts":7812},[],[],{"space":7814,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7816,"publishedVersion":62,"revision":44,"locale":29},{"sys":7815},{"type":12,"linkType":13,"id":14},{"sys":7817},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7819},{"url":194,"details":7820,"fileName":200,"contentType":201},{"size":196,"image":7821},{"width":198,"height":199},{"sys":7823,"fields":7826},{"id":7824,"createdAt":7825},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":7827,"slug":7828,"articleIntro":7827,"category":7829},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[7830],{"metadata":7831,"sys":7834,"fields":7841},{"tags":7832,"concepts":7833},[],[],{"space":7835,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7837,"publishedVersion":149,"revision":62,"contentType":7839,"locale":29},{"sys":7836},{"type":12,"linkType":13,"id":14},{"sys":7838},{"id":21,"type":12,"linkType":22},{"sys":7840},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7842,"metaTitle":159,"metaDescription":160,"mainTitle":7843,"subtitle":179,"heroImage":7858,"ctaButton":202,"ctaLink":203},[158],{"data":7844,"content":7845,"nodeType":133},{},[7846,7852],{"data":7847,"content":7848,"nodeType":171},{},[7849],{"data":7850,"marks":7851,"value":170,"nodeType":83},{},[],{"data":7853,"content":7854,"nodeType":96},{},[7855],{"data":7856,"marks":7857,"value":178,"nodeType":83},{},[],{"metadata":7859,"sys":7862,"fields":7867},{"tags":7860,"concepts":7861},[],[],{"space":7863,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7865,"publishedVersion":62,"revision":44,"locale":29},{"sys":7864},{"type":12,"linkType":13,"id":14},{"sys":7866},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7868},{"url":194,"details":7869,"fileName":200,"contentType":201},{"size":196,"image":7870},{"width":198,"height":199},{"sys":7872,"fields":7875},{"id":7873,"createdAt":7874},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":7876,"slug":7877,"articleIntro":7876,"category":7878},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[7879],{"metadata":7880,"sys":7883,"fields":7890},{"tags":7881,"concepts":7882},[],[],{"space":7884,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7886,"publishedVersion":149,"revision":62,"contentType":7888,"locale":29},{"sys":7885},{"type":12,"linkType":13,"id":14},{"sys":7887},{"id":21,"type":12,"linkType":22},{"sys":7889},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7891,"metaTitle":159,"metaDescription":160,"mainTitle":7892,"subtitle":179,"heroImage":7907,"ctaButton":202,"ctaLink":203},[158],{"data":7893,"content":7894,"nodeType":133},{},[7895,7901],{"data":7896,"content":7897,"nodeType":171},{},[7898],{"data":7899,"marks":7900,"value":170,"nodeType":83},{},[],{"data":7902,"content":7903,"nodeType":96},{},[7904],{"data":7905,"marks":7906,"value":178,"nodeType":83},{},[],{"metadata":7908,"sys":7911,"fields":7916},{"tags":7909,"concepts":7910},[],[],{"space":7912,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7914,"publishedVersion":62,"revision":44,"locale":29},{"sys":7913},{"type":12,"linkType":13,"id":14},{"sys":7915},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7917},{"url":194,"details":7918,"fileName":200,"contentType":201},{"size":196,"image":7919},{"width":198,"height":199},{"sys":7921,"fields":7924},{"id":7922,"createdAt":7923},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":7925,"slug":7926,"articleIntro":7925,"category":7927},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[7928],{"metadata":7929,"sys":7932,"fields":7939},{"tags":7930,"concepts":7931},[],[],{"space":7933,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7935,"publishedVersion":149,"revision":62,"contentType":7937,"locale":29},{"sys":7934},{"type":12,"linkType":13,"id":14},{"sys":7936},{"id":21,"type":12,"linkType":22},{"sys":7938},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7940,"metaTitle":159,"metaDescription":160,"mainTitle":7941,"subtitle":179,"heroImage":7956,"ctaButton":202,"ctaLink":203},[158],{"data":7942,"content":7943,"nodeType":133},{},[7944,7950],{"data":7945,"content":7946,"nodeType":171},{},[7947],{"data":7948,"marks":7949,"value":170,"nodeType":83},{},[],{"data":7951,"content":7952,"nodeType":96},{},[7953],{"data":7954,"marks":7955,"value":178,"nodeType":83},{},[],{"metadata":7957,"sys":7960,"fields":7965},{"tags":7958,"concepts":7959},[],[],{"space":7961,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":7963,"publishedVersion":62,"revision":44,"locale":29},{"sys":7962},{"type":12,"linkType":13,"id":14},{"sys":7964},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":7966},{"url":194,"details":7967,"fileName":200,"contentType":201},{"size":196,"image":7968},{"width":198,"height":199},{"sys":7970,"fields":7973},{"id":7971,"createdAt":7972},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":7974,"slug":7975,"articleIntro":7974,"category":7976},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[7977],{"metadata":7978,"sys":7981,"fields":7988},{"tags":7979,"concepts":7980},[],[],{"space":7982,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":7984,"publishedVersion":149,"revision":62,"contentType":7986,"locale":29},{"sys":7983},{"type":12,"linkType":13,"id":14},{"sys":7985},{"id":21,"type":12,"linkType":22},{"sys":7987},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":7989,"metaTitle":159,"metaDescription":160,"mainTitle":7990,"subtitle":179,"heroImage":8005,"ctaButton":202,"ctaLink":203},[158],{"data":7991,"content":7992,"nodeType":133},{},[7993,7999],{"data":7994,"content":7995,"nodeType":171},{},[7996],{"data":7997,"marks":7998,"value":170,"nodeType":83},{},[],{"data":8000,"content":8001,"nodeType":96},{},[8002],{"data":8003,"marks":8004,"value":178,"nodeType":83},{},[],{"metadata":8006,"sys":8009,"fields":8014},{"tags":8007,"concepts":8008},[],[],{"space":8010,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8012,"publishedVersion":62,"revision":44,"locale":29},{"sys":8011},{"type":12,"linkType":13,"id":14},{"sys":8013},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8015},{"url":194,"details":8016,"fileName":200,"contentType":201},{"size":196,"image":8017},{"width":198,"height":199},{"sys":8019,"fields":8022},{"id":8020,"createdAt":8021},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":8023,"slug":8024,"articleIntro":-1,"category":8025},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[8026],{"metadata":8027,"sys":8030,"fields":8037},{"tags":8028,"concepts":8029},[],[],{"space":8031,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8033,"publishedVersion":149,"revision":62,"contentType":8035,"locale":29},{"sys":8032},{"type":12,"linkType":13,"id":14},{"sys":8034},{"id":21,"type":12,"linkType":22},{"sys":8036},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8038,"metaTitle":159,"metaDescription":160,"mainTitle":8039,"subtitle":179,"heroImage":8054,"ctaButton":202,"ctaLink":203},[158],{"data":8040,"content":8041,"nodeType":133},{},[8042,8048],{"data":8043,"content":8044,"nodeType":171},{},[8045],{"data":8046,"marks":8047,"value":170,"nodeType":83},{},[],{"data":8049,"content":8050,"nodeType":96},{},[8051],{"data":8052,"marks":8053,"value":178,"nodeType":83},{},[],{"metadata":8055,"sys":8058,"fields":8063},{"tags":8056,"concepts":8057},[],[],{"space":8059,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8061,"publishedVersion":62,"revision":44,"locale":29},{"sys":8060},{"type":12,"linkType":13,"id":14},{"sys":8062},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8064},{"url":194,"details":8065,"fileName":200,"contentType":201},{"size":196,"image":8066},{"width":198,"height":199},{"sys":8068,"fields":8071},{"id":8069,"createdAt":8070},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":8072,"slug":8073,"articleIntro":8072,"category":8074},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[8075],{"metadata":8076,"sys":8079,"fields":8086},{"tags":8077,"concepts":8078},[],[],{"space":8080,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8082,"publishedVersion":149,"revision":62,"contentType":8084,"locale":29},{"sys":8081},{"type":12,"linkType":13,"id":14},{"sys":8083},{"id":21,"type":12,"linkType":22},{"sys":8085},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8087,"metaTitle":159,"metaDescription":160,"mainTitle":8088,"subtitle":179,"heroImage":8103,"ctaButton":202,"ctaLink":203},[158],{"data":8089,"content":8090,"nodeType":133},{},[8091,8097],{"data":8092,"content":8093,"nodeType":171},{},[8094],{"data":8095,"marks":8096,"value":170,"nodeType":83},{},[],{"data":8098,"content":8099,"nodeType":96},{},[8100],{"data":8101,"marks":8102,"value":178,"nodeType":83},{},[],{"metadata":8104,"sys":8107,"fields":8112},{"tags":8105,"concepts":8106},[],[],{"space":8108,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8110,"publishedVersion":62,"revision":44,"locale":29},{"sys":8109},{"type":12,"linkType":13,"id":14},{"sys":8111},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8113},{"url":194,"details":8114,"fileName":200,"contentType":201},{"size":196,"image":8115},{"width":198,"height":199},{"sys":8117,"fields":8120},{"id":8118,"createdAt":8119},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":8121,"slug":8122,"articleIntro":8121,"category":8123},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[8124],{"metadata":8125,"sys":8128,"fields":8135},{"tags":8126,"concepts":8127},[],[],{"space":8129,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8131,"publishedVersion":149,"revision":62,"contentType":8133,"locale":29},{"sys":8130},{"type":12,"linkType":13,"id":14},{"sys":8132},{"id":21,"type":12,"linkType":22},{"sys":8134},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8136,"metaTitle":159,"metaDescription":160,"mainTitle":8137,"subtitle":179,"heroImage":8152,"ctaButton":202,"ctaLink":203},[158],{"data":8138,"content":8139,"nodeType":133},{},[8140,8146],{"data":8141,"content":8142,"nodeType":171},{},[8143],{"data":8144,"marks":8145,"value":170,"nodeType":83},{},[],{"data":8147,"content":8148,"nodeType":96},{},[8149],{"data":8150,"marks":8151,"value":178,"nodeType":83},{},[],{"metadata":8153,"sys":8156,"fields":8161},{"tags":8154,"concepts":8155},[],[],{"space":8157,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8159,"publishedVersion":62,"revision":44,"locale":29},{"sys":8158},{"type":12,"linkType":13,"id":14},{"sys":8160},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8162},{"url":194,"details":8163,"fileName":200,"contentType":201},{"size":196,"image":8164},{"width":198,"height":199},{"sys":8166,"fields":8169},{"id":8167,"createdAt":8168},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":8170,"slug":8171,"articleIntro":-1,"category":8172},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[8173],{"metadata":8174,"sys":8177,"fields":8184},{"tags":8175,"concepts":8176},[],[],{"space":8178,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8180,"publishedVersion":149,"revision":62,"contentType":8182,"locale":29},{"sys":8179},{"type":12,"linkType":13,"id":14},{"sys":8181},{"id":21,"type":12,"linkType":22},{"sys":8183},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8185,"metaTitle":159,"metaDescription":160,"mainTitle":8186,"subtitle":179,"heroImage":8201,"ctaButton":202,"ctaLink":203},[158],{"data":8187,"content":8188,"nodeType":133},{},[8189,8195],{"data":8190,"content":8191,"nodeType":171},{},[8192],{"data":8193,"marks":8194,"value":170,"nodeType":83},{},[],{"data":8196,"content":8197,"nodeType":96},{},[8198],{"data":8199,"marks":8200,"value":178,"nodeType":83},{},[],{"metadata":8202,"sys":8205,"fields":8210},{"tags":8203,"concepts":8204},[],[],{"space":8206,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8208,"publishedVersion":62,"revision":44,"locale":29},{"sys":8207},{"type":12,"linkType":13,"id":14},{"sys":8209},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8211},{"url":194,"details":8212,"fileName":200,"contentType":201},{"size":196,"image":8213},{"width":198,"height":199},{"sys":8215,"fields":8218},{"id":8216,"createdAt":8217},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":8219,"slug":8220,"articleIntro":8219,"category":8221},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[8222],{"metadata":8223,"sys":8226,"fields":8233},{"tags":8224,"concepts":8225},[],[],{"space":8227,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8229,"publishedVersion":149,"revision":62,"contentType":8231,"locale":29},{"sys":8228},{"type":12,"linkType":13,"id":14},{"sys":8230},{"id":21,"type":12,"linkType":22},{"sys":8232},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8234,"metaTitle":159,"metaDescription":160,"mainTitle":8235,"subtitle":179,"heroImage":8250,"ctaButton":202,"ctaLink":203},[158],{"data":8236,"content":8237,"nodeType":133},{},[8238,8244],{"data":8239,"content":8240,"nodeType":171},{},[8241],{"data":8242,"marks":8243,"value":170,"nodeType":83},{},[],{"data":8245,"content":8246,"nodeType":96},{},[8247],{"data":8248,"marks":8249,"value":178,"nodeType":83},{},[],{"metadata":8251,"sys":8254,"fields":8259},{"tags":8252,"concepts":8253},[],[],{"space":8255,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8257,"publishedVersion":62,"revision":44,"locale":29},{"sys":8256},{"type":12,"linkType":13,"id":14},{"sys":8258},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8260},{"url":194,"details":8261,"fileName":200,"contentType":201},{"size":196,"image":8262},{"width":198,"height":199},{"sys":8264,"fields":8267},{"id":8265,"createdAt":8266},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":8268,"slug":8269,"articleIntro":8268,"category":8270},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[8271],{"metadata":8272,"sys":8275,"fields":8282},{"tags":8273,"concepts":8274},[],[],{"space":8276,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8278,"publishedVersion":149,"revision":62,"contentType":8280,"locale":29},{"sys":8277},{"type":12,"linkType":13,"id":14},{"sys":8279},{"id":21,"type":12,"linkType":22},{"sys":8281},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8283,"metaTitle":159,"metaDescription":160,"mainTitle":8284,"subtitle":179,"heroImage":8299,"ctaButton":202,"ctaLink":203},[158],{"data":8285,"content":8286,"nodeType":133},{},[8287,8293],{"data":8288,"content":8289,"nodeType":171},{},[8290],{"data":8291,"marks":8292,"value":170,"nodeType":83},{},[],{"data":8294,"content":8295,"nodeType":96},{},[8296],{"data":8297,"marks":8298,"value":178,"nodeType":83},{},[],{"metadata":8300,"sys":8303,"fields":8308},{"tags":8301,"concepts":8302},[],[],{"space":8304,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8306,"publishedVersion":62,"revision":44,"locale":29},{"sys":8305},{"type":12,"linkType":13,"id":14},{"sys":8307},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8309},{"url":194,"details":8310,"fileName":200,"contentType":201},{"size":196,"image":8311},{"width":198,"height":199},{"sys":8313,"fields":8316},{"id":8314,"createdAt":8315},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":8317,"slug":8318,"articleIntro":8319,"category":8320},"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.",[8321],{"metadata":8322,"sys":8325,"fields":8332},{"tags":8323,"concepts":8324},[],[],{"space":8326,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8328,"publishedVersion":149,"revision":62,"contentType":8330,"locale":29},{"sys":8327},{"type":12,"linkType":13,"id":14},{"sys":8329},{"id":21,"type":12,"linkType":22},{"sys":8331},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8333,"metaTitle":159,"metaDescription":160,"mainTitle":8334,"subtitle":179,"heroImage":8349,"ctaButton":202,"ctaLink":203},[158],{"data":8335,"content":8336,"nodeType":133},{},[8337,8343],{"data":8338,"content":8339,"nodeType":171},{},[8340],{"data":8341,"marks":8342,"value":170,"nodeType":83},{},[],{"data":8344,"content":8345,"nodeType":96},{},[8346],{"data":8347,"marks":8348,"value":178,"nodeType":83},{},[],{"metadata":8350,"sys":8353,"fields":8358},{"tags":8351,"concepts":8352},[],[],{"space":8354,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8356,"publishedVersion":62,"revision":44,"locale":29},{"sys":8355},{"type":12,"linkType":13,"id":14},{"sys":8357},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8359},{"url":194,"details":8360,"fileName":200,"contentType":201},{"size":196,"image":8361},{"width":198,"height":199},{"sys":8363,"fields":8366},{"id":8364,"createdAt":8365},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":8367,"slug":8368,"articleIntro":8367,"category":8369},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[8370],{"metadata":8371,"sys":8374,"fields":8381},{"tags":8372,"concepts":8373},[],[],{"space":8375,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8377,"publishedVersion":149,"revision":62,"contentType":8379,"locale":29},{"sys":8376},{"type":12,"linkType":13,"id":14},{"sys":8378},{"id":21,"type":12,"linkType":22},{"sys":8380},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8382,"metaTitle":159,"metaDescription":160,"mainTitle":8383,"subtitle":179,"heroImage":8398,"ctaButton":202,"ctaLink":203},[158],{"data":8384,"content":8385,"nodeType":133},{},[8386,8392],{"data":8387,"content":8388,"nodeType":171},{},[8389],{"data":8390,"marks":8391,"value":170,"nodeType":83},{},[],{"data":8393,"content":8394,"nodeType":96},{},[8395],{"data":8396,"marks":8397,"value":178,"nodeType":83},{},[],{"metadata":8399,"sys":8402,"fields":8407},{"tags":8400,"concepts":8401},[],[],{"space":8403,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8405,"publishedVersion":62,"revision":44,"locale":29},{"sys":8404},{"type":12,"linkType":13,"id":14},{"sys":8406},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8408},{"url":194,"details":8409,"fileName":200,"contentType":201},{"size":196,"image":8410},{"width":198,"height":199},{"sys":8412,"fields":8415},{"id":8413,"createdAt":8414},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":8416,"slug":8417,"articleIntro":8416,"category":8418},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[8419],{"metadata":8420,"sys":8423,"fields":8430},{"tags":8421,"concepts":8422},[],[],{"space":8424,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8426,"publishedVersion":149,"revision":62,"contentType":8428,"locale":29},{"sys":8425},{"type":12,"linkType":13,"id":14},{"sys":8427},{"id":21,"type":12,"linkType":22},{"sys":8429},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8431,"metaTitle":159,"metaDescription":160,"mainTitle":8432,"subtitle":179,"heroImage":8447,"ctaButton":202,"ctaLink":203},[158],{"data":8433,"content":8434,"nodeType":133},{},[8435,8441],{"data":8436,"content":8437,"nodeType":171},{},[8438],{"data":8439,"marks":8440,"value":170,"nodeType":83},{},[],{"data":8442,"content":8443,"nodeType":96},{},[8444],{"data":8445,"marks":8446,"value":178,"nodeType":83},{},[],{"metadata":8448,"sys":8451,"fields":8456},{"tags":8449,"concepts":8450},[],[],{"space":8452,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8454,"publishedVersion":62,"revision":44,"locale":29},{"sys":8453},{"type":12,"linkType":13,"id":14},{"sys":8455},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8457},{"url":194,"details":8458,"fileName":200,"contentType":201},{"size":196,"image":8459},{"width":198,"height":199},{"sys":8461,"fields":8464},{"id":8462,"createdAt":8463},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":8465,"slug":8466,"articleIntro":8465,"category":8467},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[8468],{"metadata":8469,"sys":8472,"fields":8479},{"tags":8470,"concepts":8471},[],[],{"space":8473,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8475,"publishedVersion":149,"revision":62,"contentType":8477,"locale":29},{"sys":8474},{"type":12,"linkType":13,"id":14},{"sys":8476},{"id":21,"type":12,"linkType":22},{"sys":8478},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8480,"metaTitle":159,"metaDescription":160,"mainTitle":8481,"subtitle":179,"heroImage":8496,"ctaButton":202,"ctaLink":203},[158],{"data":8482,"content":8483,"nodeType":133},{},[8484,8490],{"data":8485,"content":8486,"nodeType":171},{},[8487],{"data":8488,"marks":8489,"value":170,"nodeType":83},{},[],{"data":8491,"content":8492,"nodeType":96},{},[8493],{"data":8494,"marks":8495,"value":178,"nodeType":83},{},[],{"metadata":8497,"sys":8500,"fields":8505},{"tags":8498,"concepts":8499},[],[],{"space":8501,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8503,"publishedVersion":62,"revision":44,"locale":29},{"sys":8502},{"type":12,"linkType":13,"id":14},{"sys":8504},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8506},{"url":194,"details":8507,"fileName":200,"contentType":201},{"size":196,"image":8508},{"width":198,"height":199},{"sys":8510,"fields":8513},{"id":8511,"createdAt":8512},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":8514,"slug":8515,"articleIntro":8516,"category":8517},"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.",[8518],{"metadata":8519,"sys":8522,"fields":8529},{"tags":8520,"concepts":8521},[],[],{"space":8523,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8525,"publishedVersion":149,"revision":62,"contentType":8527,"locale":29},{"sys":8524},{"type":12,"linkType":13,"id":14},{"sys":8526},{"id":21,"type":12,"linkType":22},{"sys":8528},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8530,"metaTitle":159,"metaDescription":160,"mainTitle":8531,"subtitle":179,"heroImage":8546,"ctaButton":202,"ctaLink":203},[158],{"data":8532,"content":8533,"nodeType":133},{},[8534,8540],{"data":8535,"content":8536,"nodeType":171},{},[8537],{"data":8538,"marks":8539,"value":170,"nodeType":83},{},[],{"data":8541,"content":8542,"nodeType":96},{},[8543],{"data":8544,"marks":8545,"value":178,"nodeType":83},{},[],{"metadata":8547,"sys":8550,"fields":8555},{"tags":8548,"concepts":8549},[],[],{"space":8551,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8553,"publishedVersion":62,"revision":44,"locale":29},{"sys":8552},{"type":12,"linkType":13,"id":14},{"sys":8554},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8556},{"url":194,"details":8557,"fileName":200,"contentType":201},{"size":196,"image":8558},{"width":198,"height":199},{"sys":8560,"fields":8563},{"id":8561,"createdAt":8562},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":8564,"slug":8565,"articleIntro":8564,"category":8566},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[8567],{"metadata":8568,"sys":8571,"fields":8578},{"tags":8569,"concepts":8570},[],[],{"space":8572,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8574,"publishedVersion":149,"revision":62,"contentType":8576,"locale":29},{"sys":8573},{"type":12,"linkType":13,"id":14},{"sys":8575},{"id":21,"type":12,"linkType":22},{"sys":8577},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8579,"metaTitle":159,"metaDescription":160,"mainTitle":8580,"subtitle":179,"heroImage":8595,"ctaButton":202,"ctaLink":203},[158],{"data":8581,"content":8582,"nodeType":133},{},[8583,8589],{"data":8584,"content":8585,"nodeType":171},{},[8586],{"data":8587,"marks":8588,"value":170,"nodeType":83},{},[],{"data":8590,"content":8591,"nodeType":96},{},[8592],{"data":8593,"marks":8594,"value":178,"nodeType":83},{},[],{"metadata":8596,"sys":8599,"fields":8604},{"tags":8597,"concepts":8598},[],[],{"space":8600,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8602,"publishedVersion":62,"revision":44,"locale":29},{"sys":8601},{"type":12,"linkType":13,"id":14},{"sys":8603},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8605},{"url":194,"details":8606,"fileName":200,"contentType":201},{"size":196,"image":8607},{"width":198,"height":199},{"sys":8609,"fields":8612},{"id":8610,"createdAt":8611},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":8613,"slug":8614,"articleIntro":8613,"category":8615},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[8616],{"metadata":8617,"sys":8620,"fields":8627},{"tags":8618,"concepts":8619},[],[],{"space":8621,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8623,"publishedVersion":149,"revision":62,"contentType":8625,"locale":29},{"sys":8622},{"type":12,"linkType":13,"id":14},{"sys":8624},{"id":21,"type":12,"linkType":22},{"sys":8626},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8628,"metaTitle":159,"metaDescription":160,"mainTitle":8629,"subtitle":179,"heroImage":8644,"ctaButton":202,"ctaLink":203},[158],{"data":8630,"content":8631,"nodeType":133},{},[8632,8638],{"data":8633,"content":8634,"nodeType":171},{},[8635],{"data":8636,"marks":8637,"value":170,"nodeType":83},{},[],{"data":8639,"content":8640,"nodeType":96},{},[8641],{"data":8642,"marks":8643,"value":178,"nodeType":83},{},[],{"metadata":8645,"sys":8648,"fields":8653},{"tags":8646,"concepts":8647},[],[],{"space":8649,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8651,"publishedVersion":62,"revision":44,"locale":29},{"sys":8650},{"type":12,"linkType":13,"id":14},{"sys":8652},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8654},{"url":194,"details":8655,"fileName":200,"contentType":201},{"size":196,"image":8656},{"width":198,"height":199},{"sys":8658,"fields":8661},{"id":8659,"createdAt":8660},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":8662,"slug":8663,"articleIntro":-1,"category":8664},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[8665],{"metadata":8666,"sys":8669,"fields":8676},{"tags":8667,"concepts":8668},[],[],{"space":8670,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8672,"publishedVersion":149,"revision":62,"contentType":8674,"locale":29},{"sys":8671},{"type":12,"linkType":13,"id":14},{"sys":8673},{"id":21,"type":12,"linkType":22},{"sys":8675},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8677,"metaTitle":159,"metaDescription":160,"mainTitle":8678,"subtitle":179,"heroImage":8693,"ctaButton":202,"ctaLink":203},[158],{"data":8679,"content":8680,"nodeType":133},{},[8681,8687],{"data":8682,"content":8683,"nodeType":171},{},[8684],{"data":8685,"marks":8686,"value":170,"nodeType":83},{},[],{"data":8688,"content":8689,"nodeType":96},{},[8690],{"data":8691,"marks":8692,"value":178,"nodeType":83},{},[],{"metadata":8694,"sys":8697,"fields":8702},{"tags":8695,"concepts":8696},[],[],{"space":8698,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8700,"publishedVersion":62,"revision":44,"locale":29},{"sys":8699},{"type":12,"linkType":13,"id":14},{"sys":8701},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8703},{"url":194,"details":8704,"fileName":200,"contentType":201},{"size":196,"image":8705},{"width":198,"height":199},{"sys":8707,"fields":8710},{"id":8708,"createdAt":8709},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":8711,"slug":8712,"articleIntro":8711,"category":8713},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[8714],{"metadata":8715,"sys":8718,"fields":8725},{"tags":8716,"concepts":8717},[],[],{"space":8719,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8721,"publishedVersion":149,"revision":62,"contentType":8723,"locale":29},{"sys":8720},{"type":12,"linkType":13,"id":14},{"sys":8722},{"id":21,"type":12,"linkType":22},{"sys":8724},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8726,"metaTitle":159,"metaDescription":160,"mainTitle":8727,"subtitle":179,"heroImage":8742,"ctaButton":202,"ctaLink":203},[158],{"data":8728,"content":8729,"nodeType":133},{},[8730,8736],{"data":8731,"content":8732,"nodeType":171},{},[8733],{"data":8734,"marks":8735,"value":170,"nodeType":83},{},[],{"data":8737,"content":8738,"nodeType":96},{},[8739],{"data":8740,"marks":8741,"value":178,"nodeType":83},{},[],{"metadata":8743,"sys":8746,"fields":8751},{"tags":8744,"concepts":8745},[],[],{"space":8747,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8749,"publishedVersion":62,"revision":44,"locale":29},{"sys":8748},{"type":12,"linkType":13,"id":14},{"sys":8750},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8752},{"url":194,"details":8753,"fileName":200,"contentType":201},{"size":196,"image":8754},{"width":198,"height":199},{"sys":8756,"fields":8759},{"id":8757,"createdAt":8758},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":8760,"slug":8761,"articleIntro":8760,"category":8762},"Compte 2131 - Bâtiments","compte-2131-batiments",[8763],{"metadata":8764,"sys":8767,"fields":8774},{"tags":8765,"concepts":8766},[],[],{"space":8768,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8770,"publishedVersion":149,"revision":62,"contentType":8772,"locale":29},{"sys":8769},{"type":12,"linkType":13,"id":14},{"sys":8771},{"id":21,"type":12,"linkType":22},{"sys":8773},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8775,"metaTitle":159,"metaDescription":160,"mainTitle":8776,"subtitle":179,"heroImage":8791,"ctaButton":202,"ctaLink":203},[158],{"data":8777,"content":8778,"nodeType":133},{},[8779,8785],{"data":8780,"content":8781,"nodeType":171},{},[8782],{"data":8783,"marks":8784,"value":170,"nodeType":83},{},[],{"data":8786,"content":8787,"nodeType":96},{},[8788],{"data":8789,"marks":8790,"value":178,"nodeType":83},{},[],{"metadata":8792,"sys":8795,"fields":8800},{"tags":8793,"concepts":8794},[],[],{"space":8796,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8798,"publishedVersion":62,"revision":44,"locale":29},{"sys":8797},{"type":12,"linkType":13,"id":14},{"sys":8799},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8801},{"url":194,"details":8802,"fileName":200,"contentType":201},{"size":196,"image":8803},{"width":198,"height":199},{"sys":8805,"fields":8808},{"id":8806,"createdAt":8807},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":8809,"slug":8810,"articleIntro":-1,"category":8811},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[8812],{"metadata":8813,"sys":8816,"fields":8823},{"tags":8814,"concepts":8815},[],[],{"space":8817,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8819,"publishedVersion":149,"revision":62,"contentType":8821,"locale":29},{"sys":8818},{"type":12,"linkType":13,"id":14},{"sys":8820},{"id":21,"type":12,"linkType":22},{"sys":8822},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8824,"metaTitle":159,"metaDescription":160,"mainTitle":8825,"subtitle":179,"heroImage":8840,"ctaButton":202,"ctaLink":203},[158],{"data":8826,"content":8827,"nodeType":133},{},[8828,8834],{"data":8829,"content":8830,"nodeType":171},{},[8831],{"data":8832,"marks":8833,"value":170,"nodeType":83},{},[],{"data":8835,"content":8836,"nodeType":96},{},[8837],{"data":8838,"marks":8839,"value":178,"nodeType":83},{},[],{"metadata":8841,"sys":8844,"fields":8849},{"tags":8842,"concepts":8843},[],[],{"space":8845,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8847,"publishedVersion":62,"revision":44,"locale":29},{"sys":8846},{"type":12,"linkType":13,"id":14},{"sys":8848},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8850},{"url":194,"details":8851,"fileName":200,"contentType":201},{"size":196,"image":8852},{"width":198,"height":199},{"sys":8854,"fields":8857},{"id":8855,"createdAt":8856},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":8858,"slug":8859,"articleIntro":-1,"category":8860},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[8861],{"metadata":8862,"sys":8865,"fields":8872},{"tags":8863,"concepts":8864},[],[],{"space":8866,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8868,"publishedVersion":149,"revision":62,"contentType":8870,"locale":29},{"sys":8867},{"type":12,"linkType":13,"id":14},{"sys":8869},{"id":21,"type":12,"linkType":22},{"sys":8871},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8873,"metaTitle":159,"metaDescription":160,"mainTitle":8874,"subtitle":179,"heroImage":8889,"ctaButton":202,"ctaLink":203},[158],{"data":8875,"content":8876,"nodeType":133},{},[8877,8883],{"data":8878,"content":8879,"nodeType":171},{},[8880],{"data":8881,"marks":8882,"value":170,"nodeType":83},{},[],{"data":8884,"content":8885,"nodeType":96},{},[8886],{"data":8887,"marks":8888,"value":178,"nodeType":83},{},[],{"metadata":8890,"sys":8893,"fields":8898},{"tags":8891,"concepts":8892},[],[],{"space":8894,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8896,"publishedVersion":62,"revision":44,"locale":29},{"sys":8895},{"type":12,"linkType":13,"id":14},{"sys":8897},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8899},{"url":194,"details":8900,"fileName":200,"contentType":201},{"size":196,"image":8901},{"width":198,"height":199},{"sys":8903,"fields":8906},{"id":8904,"createdAt":8905},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":8907,"slug":8908,"articleIntro":8907,"category":8909},"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",[8910],{"metadata":8911,"sys":8914,"fields":8921},{"tags":8912,"concepts":8913},[],[],{"space":8915,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8917,"publishedVersion":149,"revision":62,"contentType":8919,"locale":29},{"sys":8916},{"type":12,"linkType":13,"id":14},{"sys":8918},{"id":21,"type":12,"linkType":22},{"sys":8920},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8922,"metaTitle":159,"metaDescription":160,"mainTitle":8923,"subtitle":179,"heroImage":8938,"ctaButton":202,"ctaLink":203},[158],{"data":8924,"content":8925,"nodeType":133},{},[8926,8932],{"data":8927,"content":8928,"nodeType":171},{},[8929],{"data":8930,"marks":8931,"value":170,"nodeType":83},{},[],{"data":8933,"content":8934,"nodeType":96},{},[8935],{"data":8936,"marks":8937,"value":178,"nodeType":83},{},[],{"metadata":8939,"sys":8942,"fields":8947},{"tags":8940,"concepts":8941},[],[],{"space":8943,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8945,"publishedVersion":62,"revision":44,"locale":29},{"sys":8944},{"type":12,"linkType":13,"id":14},{"sys":8946},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8948},{"url":194,"details":8949,"fileName":200,"contentType":201},{"size":196,"image":8950},{"width":198,"height":199},{"sys":8952,"fields":8955},{"id":8953,"createdAt":8954},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":8956,"slug":8957,"articleIntro":8956,"category":8958},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[8959],{"metadata":8960,"sys":8963,"fields":8970},{"tags":8961,"concepts":8962},[],[],{"space":8964,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":8966,"publishedVersion":149,"revision":62,"contentType":8968,"locale":29},{"sys":8965},{"type":12,"linkType":13,"id":14},{"sys":8967},{"id":21,"type":12,"linkType":22},{"sys":8969},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":8971,"metaTitle":159,"metaDescription":160,"mainTitle":8972,"subtitle":179,"heroImage":8987,"ctaButton":202,"ctaLink":203},[158],{"data":8973,"content":8974,"nodeType":133},{},[8975,8981],{"data":8976,"content":8977,"nodeType":171},{},[8978],{"data":8979,"marks":8980,"value":170,"nodeType":83},{},[],{"data":8982,"content":8983,"nodeType":96},{},[8984],{"data":8985,"marks":8986,"value":178,"nodeType":83},{},[],{"metadata":8988,"sys":8991,"fields":8996},{"tags":8989,"concepts":8990},[],[],{"space":8992,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":8994,"publishedVersion":62,"revision":44,"locale":29},{"sys":8993},{"type":12,"linkType":13,"id":14},{"sys":8995},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":8997},{"url":194,"details":8998,"fileName":200,"contentType":201},{"size":196,"image":8999},{"width":198,"height":199},{"sys":9001,"fields":9004},{"id":9002,"createdAt":9003},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":9005,"slug":9006,"articleIntro":9005,"category":9007},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[9008],{"metadata":9009,"sys":9012,"fields":9019},{"tags":9010,"concepts":9011},[],[],{"space":9013,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9015,"publishedVersion":149,"revision":62,"contentType":9017,"locale":29},{"sys":9014},{"type":12,"linkType":13,"id":14},{"sys":9016},{"id":21,"type":12,"linkType":22},{"sys":9018},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9020,"metaTitle":159,"metaDescription":160,"mainTitle":9021,"subtitle":179,"heroImage":9036,"ctaButton":202,"ctaLink":203},[158],{"data":9022,"content":9023,"nodeType":133},{},[9024,9030],{"data":9025,"content":9026,"nodeType":171},{},[9027],{"data":9028,"marks":9029,"value":170,"nodeType":83},{},[],{"data":9031,"content":9032,"nodeType":96},{},[9033],{"data":9034,"marks":9035,"value":178,"nodeType":83},{},[],{"metadata":9037,"sys":9040,"fields":9045},{"tags":9038,"concepts":9039},[],[],{"space":9041,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9043,"publishedVersion":62,"revision":44,"locale":29},{"sys":9042},{"type":12,"linkType":13,"id":14},{"sys":9044},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9046},{"url":194,"details":9047,"fileName":200,"contentType":201},{"size":196,"image":9048},{"width":198,"height":199},{"sys":9050,"fields":9053},{"id":9051,"createdAt":9052},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":9054,"slug":9055,"articleIntro":9054,"category":9056},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[9057],{"metadata":9058,"sys":9061,"fields":9068},{"tags":9059,"concepts":9060},[],[],{"space":9062,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9064,"publishedVersion":149,"revision":62,"contentType":9066,"locale":29},{"sys":9063},{"type":12,"linkType":13,"id":14},{"sys":9065},{"id":21,"type":12,"linkType":22},{"sys":9067},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9069,"metaTitle":159,"metaDescription":160,"mainTitle":9070,"subtitle":179,"heroImage":9085,"ctaButton":202,"ctaLink":203},[158],{"data":9071,"content":9072,"nodeType":133},{},[9073,9079],{"data":9074,"content":9075,"nodeType":171},{},[9076],{"data":9077,"marks":9078,"value":170,"nodeType":83},{},[],{"data":9080,"content":9081,"nodeType":96},{},[9082],{"data":9083,"marks":9084,"value":178,"nodeType":83},{},[],{"metadata":9086,"sys":9089,"fields":9094},{"tags":9087,"concepts":9088},[],[],{"space":9090,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9092,"publishedVersion":62,"revision":44,"locale":29},{"sys":9091},{"type":12,"linkType":13,"id":14},{"sys":9093},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9095},{"url":194,"details":9096,"fileName":200,"contentType":201},{"size":196,"image":9097},{"width":198,"height":199},{"sys":9099,"fields":9102},{"id":9100,"createdAt":9101},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":9103,"slug":9104,"articleIntro":9103,"category":9105},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[9106],{"metadata":9107,"sys":9110,"fields":9117},{"tags":9108,"concepts":9109},[],[],{"space":9111,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9113,"publishedVersion":149,"revision":62,"contentType":9115,"locale":29},{"sys":9112},{"type":12,"linkType":13,"id":14},{"sys":9114},{"id":21,"type":12,"linkType":22},{"sys":9116},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9118,"metaTitle":159,"metaDescription":160,"mainTitle":9119,"subtitle":179,"heroImage":9134,"ctaButton":202,"ctaLink":203},[158],{"data":9120,"content":9121,"nodeType":133},{},[9122,9128],{"data":9123,"content":9124,"nodeType":171},{},[9125],{"data":9126,"marks":9127,"value":170,"nodeType":83},{},[],{"data":9129,"content":9130,"nodeType":96},{},[9131],{"data":9132,"marks":9133,"value":178,"nodeType":83},{},[],{"metadata":9135,"sys":9138,"fields":9143},{"tags":9136,"concepts":9137},[],[],{"space":9139,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9141,"publishedVersion":62,"revision":44,"locale":29},{"sys":9140},{"type":12,"linkType":13,"id":14},{"sys":9142},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9144},{"url":194,"details":9145,"fileName":200,"contentType":201},{"size":196,"image":9146},{"width":198,"height":199},{"sys":9148,"fields":9151},{"id":9149,"createdAt":9150},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":9152,"slug":9153,"articleIntro":9154,"category":9155},"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.",[9156],{"metadata":9157,"sys":9160,"fields":9167},{"tags":9158,"concepts":9159},[],[],{"space":9161,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9163,"publishedVersion":149,"revision":62,"contentType":9165,"locale":29},{"sys":9162},{"type":12,"linkType":13,"id":14},{"sys":9164},{"id":21,"type":12,"linkType":22},{"sys":9166},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9168,"metaTitle":159,"metaDescription":160,"mainTitle":9169,"subtitle":179,"heroImage":9184,"ctaButton":202,"ctaLink":203},[158],{"data":9170,"content":9171,"nodeType":133},{},[9172,9178],{"data":9173,"content":9174,"nodeType":171},{},[9175],{"data":9176,"marks":9177,"value":170,"nodeType":83},{},[],{"data":9179,"content":9180,"nodeType":96},{},[9181],{"data":9182,"marks":9183,"value":178,"nodeType":83},{},[],{"metadata":9185,"sys":9188,"fields":9193},{"tags":9186,"concepts":9187},[],[],{"space":9189,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9191,"publishedVersion":62,"revision":44,"locale":29},{"sys":9190},{"type":12,"linkType":13,"id":14},{"sys":9192},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9194},{"url":194,"details":9195,"fileName":200,"contentType":201},{"size":196,"image":9196},{"width":198,"height":199},{"sys":9198,"fields":9201},{"id":9199,"createdAt":9200},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":9202,"slug":9203,"articleIntro":9202,"category":9204},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[9205],{"metadata":9206,"sys":9209,"fields":9216},{"tags":9207,"concepts":9208},[],[],{"space":9210,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9212,"publishedVersion":149,"revision":62,"contentType":9214,"locale":29},{"sys":9211},{"type":12,"linkType":13,"id":14},{"sys":9213},{"id":21,"type":12,"linkType":22},{"sys":9215},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9217,"metaTitle":159,"metaDescription":160,"mainTitle":9218,"subtitle":179,"heroImage":9233,"ctaButton":202,"ctaLink":203},[158],{"data":9219,"content":9220,"nodeType":133},{},[9221,9227],{"data":9222,"content":9223,"nodeType":171},{},[9224],{"data":9225,"marks":9226,"value":170,"nodeType":83},{},[],{"data":9228,"content":9229,"nodeType":96},{},[9230],{"data":9231,"marks":9232,"value":178,"nodeType":83},{},[],{"metadata":9234,"sys":9237,"fields":9242},{"tags":9235,"concepts":9236},[],[],{"space":9238,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9240,"publishedVersion":62,"revision":44,"locale":29},{"sys":9239},{"type":12,"linkType":13,"id":14},{"sys":9241},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9243},{"url":194,"details":9244,"fileName":200,"contentType":201},{"size":196,"image":9245},{"width":198,"height":199},{"sys":9247,"fields":9250},{"id":9248,"createdAt":9249},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":9251,"slug":9252,"articleIntro":9251,"category":9253},"6378 - Taxes diverses","compte-6378-taxes-diverses",[9254],{"metadata":9255,"sys":9258,"fields":9265},{"tags":9256,"concepts":9257},[],[],{"space":9259,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9261,"publishedVersion":149,"revision":62,"contentType":9263,"locale":29},{"sys":9260},{"type":12,"linkType":13,"id":14},{"sys":9262},{"id":21,"type":12,"linkType":22},{"sys":9264},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9266,"metaTitle":159,"metaDescription":160,"mainTitle":9267,"subtitle":179,"heroImage":9282,"ctaButton":202,"ctaLink":203},[158],{"data":9268,"content":9269,"nodeType":133},{},[9270,9276],{"data":9271,"content":9272,"nodeType":171},{},[9273],{"data":9274,"marks":9275,"value":170,"nodeType":83},{},[],{"data":9277,"content":9278,"nodeType":96},{},[9279],{"data":9280,"marks":9281,"value":178,"nodeType":83},{},[],{"metadata":9283,"sys":9286,"fields":9291},{"tags":9284,"concepts":9285},[],[],{"space":9287,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9289,"publishedVersion":62,"revision":44,"locale":29},{"sys":9288},{"type":12,"linkType":13,"id":14},{"sys":9290},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9292},{"url":194,"details":9293,"fileName":200,"contentType":201},{"size":196,"image":9294},{"width":198,"height":199},{"sys":9296,"fields":9299},{"id":9297,"createdAt":9298},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":9300,"slug":9301,"articleIntro":-1,"category":9302},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[9303],{"metadata":9304,"sys":9307,"fields":9314},{"tags":9305,"concepts":9306},[],[],{"space":9308,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9310,"publishedVersion":149,"revision":62,"contentType":9312,"locale":29},{"sys":9309},{"type":12,"linkType":13,"id":14},{"sys":9311},{"id":21,"type":12,"linkType":22},{"sys":9313},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9315,"metaTitle":159,"metaDescription":160,"mainTitle":9316,"subtitle":179,"heroImage":9331,"ctaButton":202,"ctaLink":203},[158],{"data":9317,"content":9318,"nodeType":133},{},[9319,9325],{"data":9320,"content":9321,"nodeType":171},{},[9322],{"data":9323,"marks":9324,"value":170,"nodeType":83},{},[],{"data":9326,"content":9327,"nodeType":96},{},[9328],{"data":9329,"marks":9330,"value":178,"nodeType":83},{},[],{"metadata":9332,"sys":9335,"fields":9340},{"tags":9333,"concepts":9334},[],[],{"space":9336,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9338,"publishedVersion":62,"revision":44,"locale":29},{"sys":9337},{"type":12,"linkType":13,"id":14},{"sys":9339},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9341},{"url":194,"details":9342,"fileName":200,"contentType":201},{"size":196,"image":9343},{"width":198,"height":199},{"sys":9345,"fields":9348},{"id":9346,"createdAt":9347},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":9349,"slug":9350,"articleIntro":9351,"category":9352},"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.",[9353],{"metadata":9354,"sys":9357,"fields":9364},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9360,"publishedVersion":149,"revision":62,"contentType":9362,"locale":29},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":21,"type":12,"linkType":22},{"sys":9363},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9365,"metaTitle":159,"metaDescription":160,"mainTitle":9366,"subtitle":179,"heroImage":9381,"ctaButton":202,"ctaLink":203},[158],{"data":9367,"content":9368,"nodeType":133},{},[9369,9375],{"data":9370,"content":9371,"nodeType":171},{},[9372],{"data":9373,"marks":9374,"value":170,"nodeType":83},{},[],{"data":9376,"content":9377,"nodeType":96},{},[9378],{"data":9379,"marks":9380,"value":178,"nodeType":83},{},[],{"metadata":9382,"sys":9385,"fields":9390},{"tags":9383,"concepts":9384},[],[],{"space":9386,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9388,"publishedVersion":62,"revision":44,"locale":29},{"sys":9387},{"type":12,"linkType":13,"id":14},{"sys":9389},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9391},{"url":194,"details":9392,"fileName":200,"contentType":201},{"size":196,"image":9393},{"width":198,"height":199},{"sys":9395,"fields":9398},{"id":9396,"createdAt":9397},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":9399,"slug":9400,"articleIntro":9399,"category":9401},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[9402],{"metadata":9403,"sys":9406,"fields":9413},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9409,"publishedVersion":149,"revision":62,"contentType":9411,"locale":29},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":21,"type":12,"linkType":22},{"sys":9412},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9414,"metaTitle":159,"metaDescription":160,"mainTitle":9415,"subtitle":179,"heroImage":9430,"ctaButton":202,"ctaLink":203},[158],{"data":9416,"content":9417,"nodeType":133},{},[9418,9424],{"data":9419,"content":9420,"nodeType":171},{},[9421],{"data":9422,"marks":9423,"value":170,"nodeType":83},{},[],{"data":9425,"content":9426,"nodeType":96},{},[9427],{"data":9428,"marks":9429,"value":178,"nodeType":83},{},[],{"metadata":9431,"sys":9434,"fields":9439},{"tags":9432,"concepts":9433},[],[],{"space":9435,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9437,"publishedVersion":62,"revision":44,"locale":29},{"sys":9436},{"type":12,"linkType":13,"id":14},{"sys":9438},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9440},{"url":194,"details":9441,"fileName":200,"contentType":201},{"size":196,"image":9442},{"width":198,"height":199},{"sys":9444,"fields":9447},{"id":9445,"createdAt":9446},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":9448,"slug":9449,"articleIntro":-1,"category":9450},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[9451],{"metadata":9452,"sys":9455,"fields":9462},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9458,"publishedVersion":149,"revision":62,"contentType":9460,"locale":29},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":21,"type":12,"linkType":22},{"sys":9461},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9463,"metaTitle":159,"metaDescription":160,"mainTitle":9464,"subtitle":179,"heroImage":9479,"ctaButton":202,"ctaLink":203},[158],{"data":9465,"content":9466,"nodeType":133},{},[9467,9473],{"data":9468,"content":9469,"nodeType":171},{},[9470],{"data":9471,"marks":9472,"value":170,"nodeType":83},{},[],{"data":9474,"content":9475,"nodeType":96},{},[9476],{"data":9477,"marks":9478,"value":178,"nodeType":83},{},[],{"metadata":9480,"sys":9483,"fields":9488},{"tags":9481,"concepts":9482},[],[],{"space":9484,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9486,"publishedVersion":62,"revision":44,"locale":29},{"sys":9485},{"type":12,"linkType":13,"id":14},{"sys":9487},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9489},{"url":194,"details":9490,"fileName":200,"contentType":201},{"size":196,"image":9491},{"width":198,"height":199},{"sys":9493,"fields":9496},{"id":9494,"createdAt":9495},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":9497,"slug":9498,"articleIntro":9499,"category":9500},"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.",[9501],{"metadata":9502,"sys":9505,"fields":9512},{"tags":9503,"concepts":9504},[],[],{"space":9506,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9508,"publishedVersion":149,"revision":62,"contentType":9510,"locale":29},{"sys":9507},{"type":12,"linkType":13,"id":14},{"sys":9509},{"id":21,"type":12,"linkType":22},{"sys":9511},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9513,"metaTitle":159,"metaDescription":160,"mainTitle":9514,"subtitle":179,"heroImage":9529,"ctaButton":202,"ctaLink":203},[158],{"data":9515,"content":9516,"nodeType":133},{},[9517,9523],{"data":9518,"content":9519,"nodeType":171},{},[9520],{"data":9521,"marks":9522,"value":170,"nodeType":83},{},[],{"data":9524,"content":9525,"nodeType":96},{},[9526],{"data":9527,"marks":9528,"value":178,"nodeType":83},{},[],{"metadata":9530,"sys":9533,"fields":9538},{"tags":9531,"concepts":9532},[],[],{"space":9534,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9536,"publishedVersion":62,"revision":44,"locale":29},{"sys":9535},{"type":12,"linkType":13,"id":14},{"sys":9537},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9539},{"url":194,"details":9540,"fileName":200,"contentType":201},{"size":196,"image":9541},{"width":198,"height":199},{"sys":9543,"fields":9546},{"id":9544,"createdAt":9545},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":9547,"slug":9548,"articleIntro":9547,"category":9549},"78174 - Créances","compte-78174-creances",[9550],{"metadata":9551,"sys":9554,"fields":9561},{"tags":9552,"concepts":9553},[],[],{"space":9555,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9557,"publishedVersion":149,"revision":62,"contentType":9559,"locale":29},{"sys":9556},{"type":12,"linkType":13,"id":14},{"sys":9558},{"id":21,"type":12,"linkType":22},{"sys":9560},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9562,"metaTitle":159,"metaDescription":160,"mainTitle":9563,"subtitle":179,"heroImage":9578,"ctaButton":202,"ctaLink":203},[158],{"data":9564,"content":9565,"nodeType":133},{},[9566,9572],{"data":9567,"content":9568,"nodeType":171},{},[9569],{"data":9570,"marks":9571,"value":170,"nodeType":83},{},[],{"data":9573,"content":9574,"nodeType":96},{},[9575],{"data":9576,"marks":9577,"value":178,"nodeType":83},{},[],{"metadata":9579,"sys":9582,"fields":9587},{"tags":9580,"concepts":9581},[],[],{"space":9583,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9585,"publishedVersion":62,"revision":44,"locale":29},{"sys":9584},{"type":12,"linkType":13,"id":14},{"sys":9586},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9588},{"url":194,"details":9589,"fileName":200,"contentType":201},{"size":196,"image":9590},{"width":198,"height":199},{"sys":9592,"fields":9595},{"id":9593,"createdAt":9594},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":9596,"slug":9597,"articleIntro":9596,"category":9598},"331 - Produits en cours","compte-331-produits-en-cours",[9599],{"metadata":9600,"sys":9603,"fields":9610},{"tags":9601,"concepts":9602},[],[],{"space":9604,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9606,"publishedVersion":149,"revision":62,"contentType":9608,"locale":29},{"sys":9605},{"type":12,"linkType":13,"id":14},{"sys":9607},{"id":21,"type":12,"linkType":22},{"sys":9609},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9611,"metaTitle":159,"metaDescription":160,"mainTitle":9612,"subtitle":179,"heroImage":9627,"ctaButton":202,"ctaLink":203},[158],{"data":9613,"content":9614,"nodeType":133},{},[9615,9621],{"data":9616,"content":9617,"nodeType":171},{},[9618],{"data":9619,"marks":9620,"value":170,"nodeType":83},{},[],{"data":9622,"content":9623,"nodeType":96},{},[9624],{"data":9625,"marks":9626,"value":178,"nodeType":83},{},[],{"metadata":9628,"sys":9631,"fields":9636},{"tags":9629,"concepts":9630},[],[],{"space":9632,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9634,"publishedVersion":62,"revision":44,"locale":29},{"sys":9633},{"type":12,"linkType":13,"id":14},{"sys":9635},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9637},{"url":194,"details":9638,"fileName":200,"contentType":201},{"size":196,"image":9639},{"width":198,"height":199},{"sys":9641,"fields":9644},{"id":9642,"createdAt":9643},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":9645,"slug":9646,"articleIntro":9645,"category":9647},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[9648],{"metadata":9649,"sys":9652,"fields":9659},{"tags":9650,"concepts":9651},[],[],{"space":9653,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9655,"publishedVersion":149,"revision":62,"contentType":9657,"locale":29},{"sys":9654},{"type":12,"linkType":13,"id":14},{"sys":9656},{"id":21,"type":12,"linkType":22},{"sys":9658},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9660,"metaTitle":159,"metaDescription":160,"mainTitle":9661,"subtitle":179,"heroImage":9676,"ctaButton":202,"ctaLink":203},[158],{"data":9662,"content":9663,"nodeType":133},{},[9664,9670],{"data":9665,"content":9666,"nodeType":171},{},[9667],{"data":9668,"marks":9669,"value":170,"nodeType":83},{},[],{"data":9671,"content":9672,"nodeType":96},{},[9673],{"data":9674,"marks":9675,"value":178,"nodeType":83},{},[],{"metadata":9677,"sys":9680,"fields":9685},{"tags":9678,"concepts":9679},[],[],{"space":9681,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9683,"publishedVersion":62,"revision":44,"locale":29},{"sys":9682},{"type":12,"linkType":13,"id":14},{"sys":9684},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9686},{"url":194,"details":9687,"fileName":200,"contentType":201},{"size":196,"image":9688},{"width":198,"height":199},{"sys":9690,"fields":9693},{"id":9691,"createdAt":9692},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":9694,"slug":9695,"articleIntro":-1,"category":9696},"Compte 6257 - Réceptions","compte-6257-receptions",[9697],{"metadata":9698,"sys":9701,"fields":9708},{"tags":9699,"concepts":9700},[],[],{"space":9702,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9704,"publishedVersion":149,"revision":62,"contentType":9706,"locale":29},{"sys":9703},{"type":12,"linkType":13,"id":14},{"sys":9705},{"id":21,"type":12,"linkType":22},{"sys":9707},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9709,"metaTitle":159,"metaDescription":160,"mainTitle":9710,"subtitle":179,"heroImage":9725,"ctaButton":202,"ctaLink":203},[158],{"data":9711,"content":9712,"nodeType":133},{},[9713,9719],{"data":9714,"content":9715,"nodeType":171},{},[9716],{"data":9717,"marks":9718,"value":170,"nodeType":83},{},[],{"data":9720,"content":9721,"nodeType":96},{},[9722],{"data":9723,"marks":9724,"value":178,"nodeType":83},{},[],{"metadata":9726,"sys":9729,"fields":9734},{"tags":9727,"concepts":9728},[],[],{"space":9730,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9732,"publishedVersion":62,"revision":44,"locale":29},{"sys":9731},{"type":12,"linkType":13,"id":14},{"sys":9733},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9735},{"url":194,"details":9736,"fileName":200,"contentType":201},{"size":196,"image":9737},{"width":198,"height":199},{"sys":9739,"fields":9742},{"id":9740,"createdAt":9741},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":9743,"slug":9744,"articleIntro":-1,"category":9745},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[9746],{"metadata":9747,"sys":9750,"fields":9757},{"tags":9748,"concepts":9749},[],[],{"space":9751,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9753,"publishedVersion":149,"revision":62,"contentType":9755,"locale":29},{"sys":9752},{"type":12,"linkType":13,"id":14},{"sys":9754},{"id":21,"type":12,"linkType":22},{"sys":9756},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9758,"metaTitle":159,"metaDescription":160,"mainTitle":9759,"subtitle":179,"heroImage":9774,"ctaButton":202,"ctaLink":203},[158],{"data":9760,"content":9761,"nodeType":133},{},[9762,9768],{"data":9763,"content":9764,"nodeType":171},{},[9765],{"data":9766,"marks":9767,"value":170,"nodeType":83},{},[],{"data":9769,"content":9770,"nodeType":96},{},[9771],{"data":9772,"marks":9773,"value":178,"nodeType":83},{},[],{"metadata":9775,"sys":9778,"fields":9783},{"tags":9776,"concepts":9777},[],[],{"space":9779,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9781,"publishedVersion":62,"revision":44,"locale":29},{"sys":9780},{"type":12,"linkType":13,"id":14},{"sys":9782},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9784},{"url":194,"details":9785,"fileName":200,"contentType":201},{"size":196,"image":9786},{"width":198,"height":199},{"sys":9788,"fields":9791},{"id":9789,"createdAt":9790},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":9792,"slug":9793,"articleIntro":9792,"category":9794},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[9795],{"metadata":9796,"sys":9799,"fields":9806},{"tags":9797,"concepts":9798},[],[],{"space":9800,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9802,"publishedVersion":149,"revision":62,"contentType":9804,"locale":29},{"sys":9801},{"type":12,"linkType":13,"id":14},{"sys":9803},{"id":21,"type":12,"linkType":22},{"sys":9805},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9807,"metaTitle":159,"metaDescription":160,"mainTitle":9808,"subtitle":179,"heroImage":9823,"ctaButton":202,"ctaLink":203},[158],{"data":9809,"content":9810,"nodeType":133},{},[9811,9817],{"data":9812,"content":9813,"nodeType":171},{},[9814],{"data":9815,"marks":9816,"value":170,"nodeType":83},{},[],{"data":9818,"content":9819,"nodeType":96},{},[9820],{"data":9821,"marks":9822,"value":178,"nodeType":83},{},[],{"metadata":9824,"sys":9827,"fields":9832},{"tags":9825,"concepts":9826},[],[],{"space":9828,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9830,"publishedVersion":62,"revision":44,"locale":29},{"sys":9829},{"type":12,"linkType":13,"id":14},{"sys":9831},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9833},{"url":194,"details":9834,"fileName":200,"contentType":201},{"size":196,"image":9835},{"width":198,"height":199},{"sys":9837,"fields":9840},{"id":9838,"createdAt":9839},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":9841,"slug":9842,"articleIntro":9841,"category":9843},"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",[9844],{"metadata":9845,"sys":9848,"fields":9855},{"tags":9846,"concepts":9847},[],[],{"space":9849,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9851,"publishedVersion":149,"revision":62,"contentType":9853,"locale":29},{"sys":9850},{"type":12,"linkType":13,"id":14},{"sys":9852},{"id":21,"type":12,"linkType":22},{"sys":9854},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9856,"metaTitle":159,"metaDescription":160,"mainTitle":9857,"subtitle":179,"heroImage":9872,"ctaButton":202,"ctaLink":203},[158],{"data":9858,"content":9859,"nodeType":133},{},[9860,9866],{"data":9861,"content":9862,"nodeType":171},{},[9863],{"data":9864,"marks":9865,"value":170,"nodeType":83},{},[],{"data":9867,"content":9868,"nodeType":96},{},[9869],{"data":9870,"marks":9871,"value":178,"nodeType":83},{},[],{"metadata":9873,"sys":9876,"fields":9881},{"tags":9874,"concepts":9875},[],[],{"space":9877,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9879,"publishedVersion":62,"revision":44,"locale":29},{"sys":9878},{"type":12,"linkType":13,"id":14},{"sys":9880},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9882},{"url":194,"details":9883,"fileName":200,"contentType":201},{"size":196,"image":9884},{"width":198,"height":199},{"sys":9886,"fields":9889},{"id":9887,"createdAt":9888},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":9890,"slug":9891,"articleIntro":9890,"category":9892},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[9893],{"metadata":9894,"sys":9897,"fields":9904},{"tags":9895,"concepts":9896},[],[],{"space":9898,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9900,"publishedVersion":149,"revision":62,"contentType":9902,"locale":29},{"sys":9899},{"type":12,"linkType":13,"id":14},{"sys":9901},{"id":21,"type":12,"linkType":22},{"sys":9903},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9905,"metaTitle":159,"metaDescription":160,"mainTitle":9906,"subtitle":179,"heroImage":9921,"ctaButton":202,"ctaLink":203},[158],{"data":9907,"content":9908,"nodeType":133},{},[9909,9915],{"data":9910,"content":9911,"nodeType":171},{},[9912],{"data":9913,"marks":9914,"value":170,"nodeType":83},{},[],{"data":9916,"content":9917,"nodeType":96},{},[9918],{"data":9919,"marks":9920,"value":178,"nodeType":83},{},[],{"metadata":9922,"sys":9925,"fields":9930},{"tags":9923,"concepts":9924},[],[],{"space":9926,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9928,"publishedVersion":62,"revision":44,"locale":29},{"sys":9927},{"type":12,"linkType":13,"id":14},{"sys":9929},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9931},{"url":194,"details":9932,"fileName":200,"contentType":201},{"size":196,"image":9933},{"width":198,"height":199},{"sys":9935,"fields":9938},{"id":9936,"createdAt":9937},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":9939,"slug":9940,"articleIntro":9939,"category":9941},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[9942],{"metadata":9943,"sys":9946,"fields":9953},{"tags":9944,"concepts":9945},[],[],{"space":9947,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9949,"publishedVersion":149,"revision":62,"contentType":9951,"locale":29},{"sys":9948},{"type":12,"linkType":13,"id":14},{"sys":9950},{"id":21,"type":12,"linkType":22},{"sys":9952},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":9954,"metaTitle":159,"metaDescription":160,"mainTitle":9955,"subtitle":179,"heroImage":9970,"ctaButton":202,"ctaLink":203},[158],{"data":9956,"content":9957,"nodeType":133},{},[9958,9964],{"data":9959,"content":9960,"nodeType":171},{},[9961],{"data":9962,"marks":9963,"value":170,"nodeType":83},{},[],{"data":9965,"content":9966,"nodeType":96},{},[9967],{"data":9968,"marks":9969,"value":178,"nodeType":83},{},[],{"metadata":9971,"sys":9974,"fields":9979},{"tags":9972,"concepts":9973},[],[],{"space":9975,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":9977,"publishedVersion":62,"revision":44,"locale":29},{"sys":9976},{"type":12,"linkType":13,"id":14},{"sys":9978},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":9980},{"url":194,"details":9981,"fileName":200,"contentType":201},{"size":196,"image":9982},{"width":198,"height":199},{"sys":9984,"fields":9987},{"id":9985,"createdAt":9986},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":9988,"slug":9989,"articleIntro":9988,"category":9990},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[9991],{"metadata":9992,"sys":9995,"fields":10002},{"tags":9993,"concepts":9994},[],[],{"space":9996,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":9998,"publishedVersion":149,"revision":62,"contentType":10000,"locale":29},{"sys":9997},{"type":12,"linkType":13,"id":14},{"sys":9999},{"id":21,"type":12,"linkType":22},{"sys":10001},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10003,"metaTitle":159,"metaDescription":160,"mainTitle":10004,"subtitle":179,"heroImage":10019,"ctaButton":202,"ctaLink":203},[158],{"data":10005,"content":10006,"nodeType":133},{},[10007,10013],{"data":10008,"content":10009,"nodeType":171},{},[10010],{"data":10011,"marks":10012,"value":170,"nodeType":83},{},[],{"data":10014,"content":10015,"nodeType":96},{},[10016],{"data":10017,"marks":10018,"value":178,"nodeType":83},{},[],{"metadata":10020,"sys":10023,"fields":10028},{"tags":10021,"concepts":10022},[],[],{"space":10024,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10026,"publishedVersion":62,"revision":44,"locale":29},{"sys":10025},{"type":12,"linkType":13,"id":14},{"sys":10027},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10029},{"url":194,"details":10030,"fileName":200,"contentType":201},{"size":196,"image":10031},{"width":198,"height":199},{"sys":10033,"fields":10036},{"id":10034,"createdAt":10035},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":10037,"slug":10038,"articleIntro":10037,"category":10039},"Compte 326 - Emballages","compte-326-emballages",[10040],{"metadata":10041,"sys":10044,"fields":10051},{"tags":10042,"concepts":10043},[],[],{"space":10045,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10047,"publishedVersion":149,"revision":62,"contentType":10049,"locale":29},{"sys":10046},{"type":12,"linkType":13,"id":14},{"sys":10048},{"id":21,"type":12,"linkType":22},{"sys":10050},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10052,"metaTitle":159,"metaDescription":160,"mainTitle":10053,"subtitle":179,"heroImage":10068,"ctaButton":202,"ctaLink":203},[158],{"data":10054,"content":10055,"nodeType":133},{},[10056,10062],{"data":10057,"content":10058,"nodeType":171},{},[10059],{"data":10060,"marks":10061,"value":170,"nodeType":83},{},[],{"data":10063,"content":10064,"nodeType":96},{},[10065],{"data":10066,"marks":10067,"value":178,"nodeType":83},{},[],{"metadata":10069,"sys":10072,"fields":10077},{"tags":10070,"concepts":10071},[],[],{"space":10073,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10075,"publishedVersion":62,"revision":44,"locale":29},{"sys":10074},{"type":12,"linkType":13,"id":14},{"sys":10076},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10078},{"url":194,"details":10079,"fileName":200,"contentType":201},{"size":196,"image":10080},{"width":198,"height":199},{"sys":10082,"fields":10085},{"id":10083,"createdAt":10084},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":10086,"slug":10087,"articleIntro":10086,"category":10088},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[10089],{"metadata":10090,"sys":10093,"fields":10100},{"tags":10091,"concepts":10092},[],[],{"space":10094,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10096,"publishedVersion":149,"revision":62,"contentType":10098,"locale":29},{"sys":10095},{"type":12,"linkType":13,"id":14},{"sys":10097},{"id":21,"type":12,"linkType":22},{"sys":10099},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10101,"metaTitle":159,"metaDescription":160,"mainTitle":10102,"subtitle":179,"heroImage":10117,"ctaButton":202,"ctaLink":203},[158],{"data":10103,"content":10104,"nodeType":133},{},[10105,10111],{"data":10106,"content":10107,"nodeType":171},{},[10108],{"data":10109,"marks":10110,"value":170,"nodeType":83},{},[],{"data":10112,"content":10113,"nodeType":96},{},[10114],{"data":10115,"marks":10116,"value":178,"nodeType":83},{},[],{"metadata":10118,"sys":10121,"fields":10126},{"tags":10119,"concepts":10120},[],[],{"space":10122,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10124,"publishedVersion":62,"revision":44,"locale":29},{"sys":10123},{"type":12,"linkType":13,"id":14},{"sys":10125},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10127},{"url":194,"details":10128,"fileName":200,"contentType":201},{"size":196,"image":10129},{"width":198,"height":199},{"sys":10131,"fields":10134},{"id":10132,"createdAt":10133},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":10135,"slug":10136,"articleIntro":10135,"category":10137},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[10138],{"metadata":10139,"sys":10142,"fields":10149},{"tags":10140,"concepts":10141},[],[],{"space":10143,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10145,"publishedVersion":149,"revision":62,"contentType":10147,"locale":29},{"sys":10144},{"type":12,"linkType":13,"id":14},{"sys":10146},{"id":21,"type":12,"linkType":22},{"sys":10148},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10150,"metaTitle":159,"metaDescription":160,"mainTitle":10151,"subtitle":179,"heroImage":10166,"ctaButton":202,"ctaLink":203},[158],{"data":10152,"content":10153,"nodeType":133},{},[10154,10160],{"data":10155,"content":10156,"nodeType":171},{},[10157],{"data":10158,"marks":10159,"value":170,"nodeType":83},{},[],{"data":10161,"content":10162,"nodeType":96},{},[10163],{"data":10164,"marks":10165,"value":178,"nodeType":83},{},[],{"metadata":10167,"sys":10170,"fields":10175},{"tags":10168,"concepts":10169},[],[],{"space":10171,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10173,"publishedVersion":62,"revision":44,"locale":29},{"sys":10172},{"type":12,"linkType":13,"id":14},{"sys":10174},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10176},{"url":194,"details":10177,"fileName":200,"contentType":201},{"size":196,"image":10178},{"width":198,"height":199},{"sys":10180,"fields":10183},{"id":10181,"createdAt":10182},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":10184,"slug":10185,"articleIntro":10184,"category":10186},"7083 - Locations diverses","compte-7083-locations-diverses",[10187],{"metadata":10188,"sys":10191,"fields":10198},{"tags":10189,"concepts":10190},[],[],{"space":10192,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10194,"publishedVersion":149,"revision":62,"contentType":10196,"locale":29},{"sys":10193},{"type":12,"linkType":13,"id":14},{"sys":10195},{"id":21,"type":12,"linkType":22},{"sys":10197},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10199,"metaTitle":159,"metaDescription":160,"mainTitle":10200,"subtitle":179,"heroImage":10215,"ctaButton":202,"ctaLink":203},[158],{"data":10201,"content":10202,"nodeType":133},{},[10203,10209],{"data":10204,"content":10205,"nodeType":171},{},[10206],{"data":10207,"marks":10208,"value":170,"nodeType":83},{},[],{"data":10210,"content":10211,"nodeType":96},{},[10212],{"data":10213,"marks":10214,"value":178,"nodeType":83},{},[],{"metadata":10216,"sys":10219,"fields":10224},{"tags":10217,"concepts":10218},[],[],{"space":10220,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10222,"publishedVersion":62,"revision":44,"locale":29},{"sys":10221},{"type":12,"linkType":13,"id":14},{"sys":10223},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10225},{"url":194,"details":10226,"fileName":200,"contentType":201},{"size":196,"image":10227},{"width":198,"height":199},{"sys":10229,"fields":10232},{"id":10230,"createdAt":10231},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":10233,"slug":10234,"articleIntro":-1,"category":10235},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[10236],{"metadata":10237,"sys":10240,"fields":10247},{"tags":10238,"concepts":10239},[],[],{"space":10241,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10243,"publishedVersion":149,"revision":62,"contentType":10245,"locale":29},{"sys":10242},{"type":12,"linkType":13,"id":14},{"sys":10244},{"id":21,"type":12,"linkType":22},{"sys":10246},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10248,"metaTitle":159,"metaDescription":160,"mainTitle":10249,"subtitle":179,"heroImage":10264,"ctaButton":202,"ctaLink":203},[158],{"data":10250,"content":10251,"nodeType":133},{},[10252,10258],{"data":10253,"content":10254,"nodeType":171},{},[10255],{"data":10256,"marks":10257,"value":170,"nodeType":83},{},[],{"data":10259,"content":10260,"nodeType":96},{},[10261],{"data":10262,"marks":10263,"value":178,"nodeType":83},{},[],{"metadata":10265,"sys":10268,"fields":10273},{"tags":10266,"concepts":10267},[],[],{"space":10269,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10271,"publishedVersion":62,"revision":44,"locale":29},{"sys":10270},{"type":12,"linkType":13,"id":14},{"sys":10272},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10274},{"url":194,"details":10275,"fileName":200,"contentType":201},{"size":196,"image":10276},{"width":198,"height":199},{"sys":10278,"fields":10281},{"id":10279,"createdAt":10280},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":10282,"slug":10283,"articleIntro":10282,"category":10284},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[10285],{"metadata":10286,"sys":10289,"fields":10296},{"tags":10287,"concepts":10288},[],[],{"space":10290,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10292,"publishedVersion":149,"revision":62,"contentType":10294,"locale":29},{"sys":10291},{"type":12,"linkType":13,"id":14},{"sys":10293},{"id":21,"type":12,"linkType":22},{"sys":10295},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10297,"metaTitle":159,"metaDescription":160,"mainTitle":10298,"subtitle":179,"heroImage":10313,"ctaButton":202,"ctaLink":203},[158],{"data":10299,"content":10300,"nodeType":133},{},[10301,10307],{"data":10302,"content":10303,"nodeType":171},{},[10304],{"data":10305,"marks":10306,"value":170,"nodeType":83},{},[],{"data":10308,"content":10309,"nodeType":96},{},[10310],{"data":10311,"marks":10312,"value":178,"nodeType":83},{},[],{"metadata":10314,"sys":10317,"fields":10322},{"tags":10315,"concepts":10316},[],[],{"space":10318,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10320,"publishedVersion":62,"revision":44,"locale":29},{"sys":10319},{"type":12,"linkType":13,"id":14},{"sys":10321},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10323},{"url":194,"details":10324,"fileName":200,"contentType":201},{"size":196,"image":10325},{"width":198,"height":199},{"sys":10327,"fields":10330},{"id":10328,"createdAt":10329},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":10331,"slug":10332,"articleIntro":10331,"category":10333},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[10334],{"metadata":10335,"sys":10338,"fields":10345},{"tags":10336,"concepts":10337},[],[],{"space":10339,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10341,"publishedVersion":149,"revision":62,"contentType":10343,"locale":29},{"sys":10340},{"type":12,"linkType":13,"id":14},{"sys":10342},{"id":21,"type":12,"linkType":22},{"sys":10344},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10346,"metaTitle":159,"metaDescription":160,"mainTitle":10347,"subtitle":179,"heroImage":10362,"ctaButton":202,"ctaLink":203},[158],{"data":10348,"content":10349,"nodeType":133},{},[10350,10356],{"data":10351,"content":10352,"nodeType":171},{},[10353],{"data":10354,"marks":10355,"value":170,"nodeType":83},{},[],{"data":10357,"content":10358,"nodeType":96},{},[10359],{"data":10360,"marks":10361,"value":178,"nodeType":83},{},[],{"metadata":10363,"sys":10366,"fields":10371},{"tags":10364,"concepts":10365},[],[],{"space":10367,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10369,"publishedVersion":62,"revision":44,"locale":29},{"sys":10368},{"type":12,"linkType":13,"id":14},{"sys":10370},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10372},{"url":194,"details":10373,"fileName":200,"contentType":201},{"size":196,"image":10374},{"width":198,"height":199},{"sys":10376,"fields":10379},{"id":10377,"createdAt":10378},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":10380,"slug":10381,"articleIntro":10380,"category":10382},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[10383],{"metadata":10384,"sys":10387,"fields":10394},{"tags":10385,"concepts":10386},[],[],{"space":10388,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10390,"publishedVersion":149,"revision":62,"contentType":10392,"locale":29},{"sys":10389},{"type":12,"linkType":13,"id":14},{"sys":10391},{"id":21,"type":12,"linkType":22},{"sys":10393},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10395,"metaTitle":159,"metaDescription":160,"mainTitle":10396,"subtitle":179,"heroImage":10411,"ctaButton":202,"ctaLink":203},[158],{"data":10397,"content":10398,"nodeType":133},{},[10399,10405],{"data":10400,"content":10401,"nodeType":171},{},[10402],{"data":10403,"marks":10404,"value":170,"nodeType":83},{},[],{"data":10406,"content":10407,"nodeType":96},{},[10408],{"data":10409,"marks":10410,"value":178,"nodeType":83},{},[],{"metadata":10412,"sys":10415,"fields":10420},{"tags":10413,"concepts":10414},[],[],{"space":10416,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10418,"publishedVersion":62,"revision":44,"locale":29},{"sys":10417},{"type":12,"linkType":13,"id":14},{"sys":10419},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10421},{"url":194,"details":10422,"fileName":200,"contentType":201},{"size":196,"image":10423},{"width":198,"height":199},{"sys":10425,"fields":10428},{"id":10426,"createdAt":10427},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":10429,"slug":10430,"articleIntro":10429,"category":10431},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[10432],{"metadata":10433,"sys":10436,"fields":10443},{"tags":10434,"concepts":10435},[],[],{"space":10437,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10439,"publishedVersion":149,"revision":62,"contentType":10441,"locale":29},{"sys":10438},{"type":12,"linkType":13,"id":14},{"sys":10440},{"id":21,"type":12,"linkType":22},{"sys":10442},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10444,"metaTitle":159,"metaDescription":160,"mainTitle":10445,"subtitle":179,"heroImage":10460,"ctaButton":202,"ctaLink":203},[158],{"data":10446,"content":10447,"nodeType":133},{},[10448,10454],{"data":10449,"content":10450,"nodeType":171},{},[10451],{"data":10452,"marks":10453,"value":170,"nodeType":83},{},[],{"data":10455,"content":10456,"nodeType":96},{},[10457],{"data":10458,"marks":10459,"value":178,"nodeType":83},{},[],{"metadata":10461,"sys":10464,"fields":10469},{"tags":10462,"concepts":10463},[],[],{"space":10465,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10467,"publishedVersion":62,"revision":44,"locale":29},{"sys":10466},{"type":12,"linkType":13,"id":14},{"sys":10468},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10470},{"url":194,"details":10471,"fileName":200,"contentType":201},{"size":196,"image":10472},{"width":198,"height":199},{"sys":10474,"fields":10477},{"id":10475,"createdAt":10476},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":10478,"slug":10479,"articleIntro":10478,"category":10480},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[10481],{"metadata":10482,"sys":10485,"fields":10492},{"tags":10483,"concepts":10484},[],[],{"space":10486,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10488,"publishedVersion":149,"revision":62,"contentType":10490,"locale":29},{"sys":10487},{"type":12,"linkType":13,"id":14},{"sys":10489},{"id":21,"type":12,"linkType":22},{"sys":10491},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10493,"metaTitle":159,"metaDescription":160,"mainTitle":10494,"subtitle":179,"heroImage":10509,"ctaButton":202,"ctaLink":203},[158],{"data":10495,"content":10496,"nodeType":133},{},[10497,10503],{"data":10498,"content":10499,"nodeType":171},{},[10500],{"data":10501,"marks":10502,"value":170,"nodeType":83},{},[],{"data":10504,"content":10505,"nodeType":96},{},[10506],{"data":10507,"marks":10508,"value":178,"nodeType":83},{},[],{"metadata":10510,"sys":10513,"fields":10518},{"tags":10511,"concepts":10512},[],[],{"space":10514,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10516,"publishedVersion":62,"revision":44,"locale":29},{"sys":10515},{"type":12,"linkType":13,"id":14},{"sys":10517},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10519},{"url":194,"details":10520,"fileName":200,"contentType":201},{"size":196,"image":10521},{"width":198,"height":199},{"sys":10523,"fields":10526},{"id":10524,"createdAt":10525},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":10527,"slug":10528,"articleIntro":10527,"category":10529},"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",[10530],{"metadata":10531,"sys":10534,"fields":10541},{"tags":10532,"concepts":10533},[],[],{"space":10535,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10537,"publishedVersion":149,"revision":62,"contentType":10539,"locale":29},{"sys":10536},{"type":12,"linkType":13,"id":14},{"sys":10538},{"id":21,"type":12,"linkType":22},{"sys":10540},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10542,"metaTitle":159,"metaDescription":160,"mainTitle":10543,"subtitle":179,"heroImage":10558,"ctaButton":202,"ctaLink":203},[158],{"data":10544,"content":10545,"nodeType":133},{},[10546,10552],{"data":10547,"content":10548,"nodeType":171},{},[10549],{"data":10550,"marks":10551,"value":170,"nodeType":83},{},[],{"data":10553,"content":10554,"nodeType":96},{},[10555],{"data":10556,"marks":10557,"value":178,"nodeType":83},{},[],{"metadata":10559,"sys":10562,"fields":10567},{"tags":10560,"concepts":10561},[],[],{"space":10563,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10565,"publishedVersion":62,"revision":44,"locale":29},{"sys":10564},{"type":12,"linkType":13,"id":14},{"sys":10566},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10568},{"url":194,"details":10569,"fileName":200,"contentType":201},{"size":196,"image":10570},{"width":198,"height":199},{"sys":10572,"fields":10575},{"id":10573,"createdAt":10574},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":10576,"slug":10577,"articleIntro":10576,"category":10578},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[10579],{"metadata":10580,"sys":10583,"fields":10590},{"tags":10581,"concepts":10582},[],[],{"space":10584,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10586,"publishedVersion":149,"revision":62,"contentType":10588,"locale":29},{"sys":10585},{"type":12,"linkType":13,"id":14},{"sys":10587},{"id":21,"type":12,"linkType":22},{"sys":10589},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10591,"metaTitle":159,"metaDescription":160,"mainTitle":10592,"subtitle":179,"heroImage":10607,"ctaButton":202,"ctaLink":203},[158],{"data":10593,"content":10594,"nodeType":133},{},[10595,10601],{"data":10596,"content":10597,"nodeType":171},{},[10598],{"data":10599,"marks":10600,"value":170,"nodeType":83},{},[],{"data":10602,"content":10603,"nodeType":96},{},[10604],{"data":10605,"marks":10606,"value":178,"nodeType":83},{},[],{"metadata":10608,"sys":10611,"fields":10616},{"tags":10609,"concepts":10610},[],[],{"space":10612,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10614,"publishedVersion":62,"revision":44,"locale":29},{"sys":10613},{"type":12,"linkType":13,"id":14},{"sys":10615},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10617},{"url":194,"details":10618,"fileName":200,"contentType":201},{"size":196,"image":10619},{"width":198,"height":199},{"sys":10621,"fields":10624},{"id":10622,"createdAt":10623},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":10625,"slug":10626,"articleIntro":10625,"category":10627},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[10628],{"metadata":10629,"sys":10632,"fields":10639},{"tags":10630,"concepts":10631},[],[],{"space":10633,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10635,"publishedVersion":149,"revision":62,"contentType":10637,"locale":29},{"sys":10634},{"type":12,"linkType":13,"id":14},{"sys":10636},{"id":21,"type":12,"linkType":22},{"sys":10638},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10640,"metaTitle":159,"metaDescription":160,"mainTitle":10641,"subtitle":179,"heroImage":10656,"ctaButton":202,"ctaLink":203},[158],{"data":10642,"content":10643,"nodeType":133},{},[10644,10650],{"data":10645,"content":10646,"nodeType":171},{},[10647],{"data":10648,"marks":10649,"value":170,"nodeType":83},{},[],{"data":10651,"content":10652,"nodeType":96},{},[10653],{"data":10654,"marks":10655,"value":178,"nodeType":83},{},[],{"metadata":10657,"sys":10660,"fields":10665},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10663,"publishedVersion":62,"revision":44,"locale":29},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10666},{"url":194,"details":10667,"fileName":200,"contentType":201},{"size":196,"image":10668},{"width":198,"height":199},{"sys":10670,"fields":10673},{"id":10671,"createdAt":10672},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":10674,"slug":10675,"articleIntro":10674,"category":10676},"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",[10677],{"metadata":10678,"sys":10681,"fields":10688},{"tags":10679,"concepts":10680},[],[],{"space":10682,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10684,"publishedVersion":149,"revision":62,"contentType":10686,"locale":29},{"sys":10683},{"type":12,"linkType":13,"id":14},{"sys":10685},{"id":21,"type":12,"linkType":22},{"sys":10687},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10689,"metaTitle":159,"metaDescription":160,"mainTitle":10690,"subtitle":179,"heroImage":10705,"ctaButton":202,"ctaLink":203},[158],{"data":10691,"content":10692,"nodeType":133},{},[10693,10699],{"data":10694,"content":10695,"nodeType":171},{},[10696],{"data":10697,"marks":10698,"value":170,"nodeType":83},{},[],{"data":10700,"content":10701,"nodeType":96},{},[10702],{"data":10703,"marks":10704,"value":178,"nodeType":83},{},[],{"metadata":10706,"sys":10709,"fields":10714},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10712,"publishedVersion":62,"revision":44,"locale":29},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10715},{"url":194,"details":10716,"fileName":200,"contentType":201},{"size":196,"image":10717},{"width":198,"height":199},{"sys":10719,"fields":10722},{"id":10720,"createdAt":10721},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":10723,"slug":10724,"articleIntro":10723,"category":10725},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[10726],{"metadata":10727,"sys":10730,"fields":10737},{"tags":10728,"concepts":10729},[],[],{"space":10731,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10733,"publishedVersion":149,"revision":62,"contentType":10735,"locale":29},{"sys":10732},{"type":12,"linkType":13,"id":14},{"sys":10734},{"id":21,"type":12,"linkType":22},{"sys":10736},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10738,"metaTitle":159,"metaDescription":160,"mainTitle":10739,"subtitle":179,"heroImage":10754,"ctaButton":202,"ctaLink":203},[158],{"data":10740,"content":10741,"nodeType":133},{},[10742,10748],{"data":10743,"content":10744,"nodeType":171},{},[10745],{"data":10746,"marks":10747,"value":170,"nodeType":83},{},[],{"data":10749,"content":10750,"nodeType":96},{},[10751],{"data":10752,"marks":10753,"value":178,"nodeType":83},{},[],{"metadata":10755,"sys":10758,"fields":10763},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10761,"publishedVersion":62,"revision":44,"locale":29},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10764},{"url":194,"details":10765,"fileName":200,"contentType":201},{"size":196,"image":10766},{"width":198,"height":199},{"sys":10768,"fields":10771},{"id":10769,"createdAt":10770},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":10772,"slug":10773,"articleIntro":10772,"category":10774},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[10775],{"metadata":10776,"sys":10779,"fields":10786},{"tags":10777,"concepts":10778},[],[],{"space":10780,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10782,"publishedVersion":149,"revision":62,"contentType":10784,"locale":29},{"sys":10781},{"type":12,"linkType":13,"id":14},{"sys":10783},{"id":21,"type":12,"linkType":22},{"sys":10785},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10787,"metaTitle":159,"metaDescription":160,"mainTitle":10788,"subtitle":179,"heroImage":10803,"ctaButton":202,"ctaLink":203},[158],{"data":10789,"content":10790,"nodeType":133},{},[10791,10797],{"data":10792,"content":10793,"nodeType":171},{},[10794],{"data":10795,"marks":10796,"value":170,"nodeType":83},{},[],{"data":10798,"content":10799,"nodeType":96},{},[10800],{"data":10801,"marks":10802,"value":178,"nodeType":83},{},[],{"metadata":10804,"sys":10807,"fields":10812},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10810,"publishedVersion":62,"revision":44,"locale":29},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10813},{"url":194,"details":10814,"fileName":200,"contentType":201},{"size":196,"image":10815},{"width":198,"height":199},{"sys":10817,"fields":10820},{"id":10818,"createdAt":10819},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":10821,"slug":10822,"articleIntro":-1,"category":10823},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[10824],{"metadata":10825,"sys":10828,"fields":10835},{"tags":10826,"concepts":10827},[],[],{"space":10829,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10831,"publishedVersion":149,"revision":62,"contentType":10833,"locale":29},{"sys":10830},{"type":12,"linkType":13,"id":14},{"sys":10832},{"id":21,"type":12,"linkType":22},{"sys":10834},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10836,"metaTitle":159,"metaDescription":160,"mainTitle":10837,"subtitle":179,"heroImage":10852,"ctaButton":202,"ctaLink":203},[158],{"data":10838,"content":10839,"nodeType":133},{},[10840,10846],{"data":10841,"content":10842,"nodeType":171},{},[10843],{"data":10844,"marks":10845,"value":170,"nodeType":83},{},[],{"data":10847,"content":10848,"nodeType":96},{},[10849],{"data":10850,"marks":10851,"value":178,"nodeType":83},{},[],{"metadata":10853,"sys":10856,"fields":10861},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10859,"publishedVersion":62,"revision":44,"locale":29},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10862},{"url":194,"details":10863,"fileName":200,"contentType":201},{"size":196,"image":10864},{"width":198,"height":199},{"sys":10866,"fields":10869},{"id":10867,"createdAt":10868},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":10870,"slug":10871,"articleIntro":10870,"category":10872},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[10873],{"metadata":10874,"sys":10877,"fields":10884},{"tags":10875,"concepts":10876},[],[],{"space":10878,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10880,"publishedVersion":149,"revision":62,"contentType":10882,"locale":29},{"sys":10879},{"type":12,"linkType":13,"id":14},{"sys":10881},{"id":21,"type":12,"linkType":22},{"sys":10883},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10885,"metaTitle":159,"metaDescription":160,"mainTitle":10886,"subtitle":179,"heroImage":10901,"ctaButton":202,"ctaLink":203},[158],{"data":10887,"content":10888,"nodeType":133},{},[10889,10895],{"data":10890,"content":10891,"nodeType":171},{},[10892],{"data":10893,"marks":10894,"value":170,"nodeType":83},{},[],{"data":10896,"content":10897,"nodeType":96},{},[10898],{"data":10899,"marks":10900,"value":178,"nodeType":83},{},[],{"metadata":10902,"sys":10905,"fields":10910},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10908,"publishedVersion":62,"revision":44,"locale":29},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10911},{"url":194,"details":10912,"fileName":200,"contentType":201},{"size":196,"image":10913},{"width":198,"height":199},{"sys":10915,"fields":10918},{"id":10916,"createdAt":10917},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":10919,"slug":10920,"articleIntro":10919,"category":10921},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[10922],{"metadata":10923,"sys":10926,"fields":10933},{"tags":10924,"concepts":10925},[],[],{"space":10927,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10929,"publishedVersion":149,"revision":62,"contentType":10931,"locale":29},{"sys":10928},{"type":12,"linkType":13,"id":14},{"sys":10930},{"id":21,"type":12,"linkType":22},{"sys":10932},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10934,"metaTitle":159,"metaDescription":160,"mainTitle":10935,"subtitle":179,"heroImage":10950,"ctaButton":202,"ctaLink":203},[158],{"data":10936,"content":10937,"nodeType":133},{},[10938,10944],{"data":10939,"content":10940,"nodeType":171},{},[10941],{"data":10942,"marks":10943,"value":170,"nodeType":83},{},[],{"data":10945,"content":10946,"nodeType":96},{},[10947],{"data":10948,"marks":10949,"value":178,"nodeType":83},{},[],{"metadata":10951,"sys":10954,"fields":10959},{"tags":10952,"concepts":10953},[],[],{"space":10955,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":10957,"publishedVersion":62,"revision":44,"locale":29},{"sys":10956},{"type":12,"linkType":13,"id":14},{"sys":10958},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":10960},{"url":194,"details":10961,"fileName":200,"contentType":201},{"size":196,"image":10962},{"width":198,"height":199},{"sys":10964,"fields":10967},{"id":10965,"createdAt":10966},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":10968,"slug":10969,"articleIntro":-1,"category":10970},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[10971],{"metadata":10972,"sys":10975,"fields":10982},{"tags":10973,"concepts":10974},[],[],{"space":10976,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":10978,"publishedVersion":149,"revision":62,"contentType":10980,"locale":29},{"sys":10977},{"type":12,"linkType":13,"id":14},{"sys":10979},{"id":21,"type":12,"linkType":22},{"sys":10981},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":10983,"metaTitle":159,"metaDescription":160,"mainTitle":10984,"subtitle":179,"heroImage":10999,"ctaButton":202,"ctaLink":203},[158],{"data":10985,"content":10986,"nodeType":133},{},[10987,10993],{"data":10988,"content":10989,"nodeType":171},{},[10990],{"data":10991,"marks":10992,"value":170,"nodeType":83},{},[],{"data":10994,"content":10995,"nodeType":96},{},[10996],{"data":10997,"marks":10998,"value":178,"nodeType":83},{},[],{"metadata":11000,"sys":11003,"fields":11008},{"tags":11001,"concepts":11002},[],[],{"space":11004,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11006,"publishedVersion":62,"revision":44,"locale":29},{"sys":11005},{"type":12,"linkType":13,"id":14},{"sys":11007},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11009},{"url":194,"details":11010,"fileName":200,"contentType":201},{"size":196,"image":11011},{"width":198,"height":199},{"sys":11013,"fields":11016},{"id":11014,"createdAt":11015},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":11017,"slug":11018,"articleIntro":-1,"category":11019},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[11020],{"metadata":11021,"sys":11024,"fields":11031},{"tags":11022,"concepts":11023},[],[],{"space":11025,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11027,"publishedVersion":149,"revision":62,"contentType":11029,"locale":29},{"sys":11026},{"type":12,"linkType":13,"id":14},{"sys":11028},{"id":21,"type":12,"linkType":22},{"sys":11030},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11032,"metaTitle":159,"metaDescription":160,"mainTitle":11033,"subtitle":179,"heroImage":11048,"ctaButton":202,"ctaLink":203},[158],{"data":11034,"content":11035,"nodeType":133},{},[11036,11042],{"data":11037,"content":11038,"nodeType":171},{},[11039],{"data":11040,"marks":11041,"value":170,"nodeType":83},{},[],{"data":11043,"content":11044,"nodeType":96},{},[11045],{"data":11046,"marks":11047,"value":178,"nodeType":83},{},[],{"metadata":11049,"sys":11052,"fields":11057},{"tags":11050,"concepts":11051},[],[],{"space":11053,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11055,"publishedVersion":62,"revision":44,"locale":29},{"sys":11054},{"type":12,"linkType":13,"id":14},{"sys":11056},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11058},{"url":194,"details":11059,"fileName":200,"contentType":201},{"size":196,"image":11060},{"width":198,"height":199},{"sys":11062,"fields":11065},{"id":11063,"createdAt":11064},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":11066,"slug":11067,"articleIntro":11066,"category":11068},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[11069],{"metadata":11070,"sys":11073,"fields":11080},{"tags":11071,"concepts":11072},[],[],{"space":11074,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11076,"publishedVersion":149,"revision":62,"contentType":11078,"locale":29},{"sys":11075},{"type":12,"linkType":13,"id":14},{"sys":11077},{"id":21,"type":12,"linkType":22},{"sys":11079},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11081,"metaTitle":159,"metaDescription":160,"mainTitle":11082,"subtitle":179,"heroImage":11097,"ctaButton":202,"ctaLink":203},[158],{"data":11083,"content":11084,"nodeType":133},{},[11085,11091],{"data":11086,"content":11087,"nodeType":171},{},[11088],{"data":11089,"marks":11090,"value":170,"nodeType":83},{},[],{"data":11092,"content":11093,"nodeType":96},{},[11094],{"data":11095,"marks":11096,"value":178,"nodeType":83},{},[],{"metadata":11098,"sys":11101,"fields":11106},{"tags":11099,"concepts":11100},[],[],{"space":11102,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11104,"publishedVersion":62,"revision":44,"locale":29},{"sys":11103},{"type":12,"linkType":13,"id":14},{"sys":11105},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11107},{"url":194,"details":11108,"fileName":200,"contentType":201},{"size":196,"image":11109},{"width":198,"height":199},{"sys":11111,"fields":11114},{"id":11112,"createdAt":11113},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":11115,"slug":11116,"articleIntro":11115,"category":11117},"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",[11118],{"metadata":11119,"sys":11122,"fields":11129},{"tags":11120,"concepts":11121},[],[],{"space":11123,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11125,"publishedVersion":149,"revision":62,"contentType":11127,"locale":29},{"sys":11124},{"type":12,"linkType":13,"id":14},{"sys":11126},{"id":21,"type":12,"linkType":22},{"sys":11128},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11130,"metaTitle":159,"metaDescription":160,"mainTitle":11131,"subtitle":179,"heroImage":11146,"ctaButton":202,"ctaLink":203},[158],{"data":11132,"content":11133,"nodeType":133},{},[11134,11140],{"data":11135,"content":11136,"nodeType":171},{},[11137],{"data":11138,"marks":11139,"value":170,"nodeType":83},{},[],{"data":11141,"content":11142,"nodeType":96},{},[11143],{"data":11144,"marks":11145,"value":178,"nodeType":83},{},[],{"metadata":11147,"sys":11150,"fields":11155},{"tags":11148,"concepts":11149},[],[],{"space":11151,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11153,"publishedVersion":62,"revision":44,"locale":29},{"sys":11152},{"type":12,"linkType":13,"id":14},{"sys":11154},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11156},{"url":194,"details":11157,"fileName":200,"contentType":201},{"size":196,"image":11158},{"width":198,"height":199},{"sys":11160,"fields":11163},{"id":11161,"createdAt":11162},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":11164,"slug":11165,"articleIntro":11164,"category":11166},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[11167],{"metadata":11168,"sys":11171,"fields":11178},{"tags":11169,"concepts":11170},[],[],{"space":11172,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11174,"publishedVersion":149,"revision":62,"contentType":11176,"locale":29},{"sys":11173},{"type":12,"linkType":13,"id":14},{"sys":11175},{"id":21,"type":12,"linkType":22},{"sys":11177},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11179,"metaTitle":159,"metaDescription":160,"mainTitle":11180,"subtitle":179,"heroImage":11195,"ctaButton":202,"ctaLink":203},[158],{"data":11181,"content":11182,"nodeType":133},{},[11183,11189],{"data":11184,"content":11185,"nodeType":171},{},[11186],{"data":11187,"marks":11188,"value":170,"nodeType":83},{},[],{"data":11190,"content":11191,"nodeType":96},{},[11192],{"data":11193,"marks":11194,"value":178,"nodeType":83},{},[],{"metadata":11196,"sys":11199,"fields":11204},{"tags":11197,"concepts":11198},[],[],{"space":11200,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11202,"publishedVersion":62,"revision":44,"locale":29},{"sys":11201},{"type":12,"linkType":13,"id":14},{"sys":11203},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11205},{"url":194,"details":11206,"fileName":200,"contentType":201},{"size":196,"image":11207},{"width":198,"height":199},{"sys":11209,"fields":11212},{"id":11210,"createdAt":11211},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":11213,"slug":11214,"articleIntro":11213,"category":11215},"Compte 106 - Réserves","compte-106-reserves",[11216],{"metadata":11217,"sys":11220,"fields":11227},{"tags":11218,"concepts":11219},[],[],{"space":11221,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11223,"publishedVersion":149,"revision":62,"contentType":11225,"locale":29},{"sys":11222},{"type":12,"linkType":13,"id":14},{"sys":11224},{"id":21,"type":12,"linkType":22},{"sys":11226},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11228,"metaTitle":159,"metaDescription":160,"mainTitle":11229,"subtitle":179,"heroImage":11244,"ctaButton":202,"ctaLink":203},[158],{"data":11230,"content":11231,"nodeType":133},{},[11232,11238],{"data":11233,"content":11234,"nodeType":171},{},[11235],{"data":11236,"marks":11237,"value":170,"nodeType":83},{},[],{"data":11239,"content":11240,"nodeType":96},{},[11241],{"data":11242,"marks":11243,"value":178,"nodeType":83},{},[],{"metadata":11245,"sys":11248,"fields":11253},{"tags":11246,"concepts":11247},[],[],{"space":11249,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11251,"publishedVersion":62,"revision":44,"locale":29},{"sys":11250},{"type":12,"linkType":13,"id":14},{"sys":11252},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11254},{"url":194,"details":11255,"fileName":200,"contentType":201},{"size":196,"image":11256},{"width":198,"height":199},{"sys":11258,"fields":11261},{"id":11259,"createdAt":11260},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":11262,"slug":11263,"articleIntro":11262,"category":11264},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[11265],{"metadata":11266,"sys":11269,"fields":11276},{"tags":11267,"concepts":11268},[],[],{"space":11270,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11272,"publishedVersion":149,"revision":62,"contentType":11274,"locale":29},{"sys":11271},{"type":12,"linkType":13,"id":14},{"sys":11273},{"id":21,"type":12,"linkType":22},{"sys":11275},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11277,"metaTitle":159,"metaDescription":160,"mainTitle":11278,"subtitle":179,"heroImage":11293,"ctaButton":202,"ctaLink":203},[158],{"data":11279,"content":11280,"nodeType":133},{},[11281,11287],{"data":11282,"content":11283,"nodeType":171},{},[11284],{"data":11285,"marks":11286,"value":170,"nodeType":83},{},[],{"data":11288,"content":11289,"nodeType":96},{},[11290],{"data":11291,"marks":11292,"value":178,"nodeType":83},{},[],{"metadata":11294,"sys":11297,"fields":11302},{"tags":11295,"concepts":11296},[],[],{"space":11298,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11300,"publishedVersion":62,"revision":44,"locale":29},{"sys":11299},{"type":12,"linkType":13,"id":14},{"sys":11301},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11303},{"url":194,"details":11304,"fileName":200,"contentType":201},{"size":196,"image":11305},{"width":198,"height":199},{"sys":11307,"fields":11310},{"id":11308,"createdAt":11309},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":11311,"slug":11312,"articleIntro":11311,"category":11313},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[11314],{"metadata":11315,"sys":11318,"fields":11325},{"tags":11316,"concepts":11317},[],[],{"space":11319,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11321,"publishedVersion":149,"revision":62,"contentType":11323,"locale":29},{"sys":11320},{"type":12,"linkType":13,"id":14},{"sys":11322},{"id":21,"type":12,"linkType":22},{"sys":11324},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11326,"metaTitle":159,"metaDescription":160,"mainTitle":11327,"subtitle":179,"heroImage":11342,"ctaButton":202,"ctaLink":203},[158],{"data":11328,"content":11329,"nodeType":133},{},[11330,11336],{"data":11331,"content":11332,"nodeType":171},{},[11333],{"data":11334,"marks":11335,"value":170,"nodeType":83},{},[],{"data":11337,"content":11338,"nodeType":96},{},[11339],{"data":11340,"marks":11341,"value":178,"nodeType":83},{},[],{"metadata":11343,"sys":11346,"fields":11351},{"tags":11344,"concepts":11345},[],[],{"space":11347,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11349,"publishedVersion":62,"revision":44,"locale":29},{"sys":11348},{"type":12,"linkType":13,"id":14},{"sys":11350},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11352},{"url":194,"details":11353,"fileName":200,"contentType":201},{"size":196,"image":11354},{"width":198,"height":199},{"sys":11356,"fields":11359},{"id":11357,"createdAt":11358},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":11360,"slug":11361,"articleIntro":11360,"category":11362},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[11363],{"metadata":11364,"sys":11367,"fields":11374},{"tags":11365,"concepts":11366},[],[],{"space":11368,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11370,"publishedVersion":149,"revision":62,"contentType":11372,"locale":29},{"sys":11369},{"type":12,"linkType":13,"id":14},{"sys":11371},{"id":21,"type":12,"linkType":22},{"sys":11373},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11375,"metaTitle":159,"metaDescription":160,"mainTitle":11376,"subtitle":179,"heroImage":11391,"ctaButton":202,"ctaLink":203},[158],{"data":11377,"content":11378,"nodeType":133},{},[11379,11385],{"data":11380,"content":11381,"nodeType":171},{},[11382],{"data":11383,"marks":11384,"value":170,"nodeType":83},{},[],{"data":11386,"content":11387,"nodeType":96},{},[11388],{"data":11389,"marks":11390,"value":178,"nodeType":83},{},[],{"metadata":11392,"sys":11395,"fields":11400},{"tags":11393,"concepts":11394},[],[],{"space":11396,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11398,"publishedVersion":62,"revision":44,"locale":29},{"sys":11397},{"type":12,"linkType":13,"id":14},{"sys":11399},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11401},{"url":194,"details":11402,"fileName":200,"contentType":201},{"size":196,"image":11403},{"width":198,"height":199},{"sys":11405,"fields":11408},{"id":11406,"createdAt":11407},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":11409,"slug":11410,"articleIntro":-1,"category":11411},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[11412],{"metadata":11413,"sys":11416,"fields":11423},{"tags":11414,"concepts":11415},[],[],{"space":11417,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11419,"publishedVersion":149,"revision":62,"contentType":11421,"locale":29},{"sys":11418},{"type":12,"linkType":13,"id":14},{"sys":11420},{"id":21,"type":12,"linkType":22},{"sys":11422},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11424,"metaTitle":159,"metaDescription":160,"mainTitle":11425,"subtitle":179,"heroImage":11440,"ctaButton":202,"ctaLink":203},[158],{"data":11426,"content":11427,"nodeType":133},{},[11428,11434],{"data":11429,"content":11430,"nodeType":171},{},[11431],{"data":11432,"marks":11433,"value":170,"nodeType":83},{},[],{"data":11435,"content":11436,"nodeType":96},{},[11437],{"data":11438,"marks":11439,"value":178,"nodeType":83},{},[],{"metadata":11441,"sys":11444,"fields":11449},{"tags":11442,"concepts":11443},[],[],{"space":11445,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11447,"publishedVersion":62,"revision":44,"locale":29},{"sys":11446},{"type":12,"linkType":13,"id":14},{"sys":11448},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11450},{"url":194,"details":11451,"fileName":200,"contentType":201},{"size":196,"image":11452},{"width":198,"height":199},{"sys":11454,"fields":11457},{"id":11455,"createdAt":11456},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":11458,"slug":11459,"articleIntro":11458,"category":11460},"6232 - Echantillons","compte-6232-echantillons",[11461],{"metadata":11462,"sys":11465,"fields":11472},{"tags":11463,"concepts":11464},[],[],{"space":11466,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11468,"publishedVersion":149,"revision":62,"contentType":11470,"locale":29},{"sys":11467},{"type":12,"linkType":13,"id":14},{"sys":11469},{"id":21,"type":12,"linkType":22},{"sys":11471},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11473,"metaTitle":159,"metaDescription":160,"mainTitle":11474,"subtitle":179,"heroImage":11489,"ctaButton":202,"ctaLink":203},[158],{"data":11475,"content":11476,"nodeType":133},{},[11477,11483],{"data":11478,"content":11479,"nodeType":171},{},[11480],{"data":11481,"marks":11482,"value":170,"nodeType":83},{},[],{"data":11484,"content":11485,"nodeType":96},{},[11486],{"data":11487,"marks":11488,"value":178,"nodeType":83},{},[],{"metadata":11490,"sys":11493,"fields":11498},{"tags":11491,"concepts":11492},[],[],{"space":11494,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11496,"publishedVersion":62,"revision":44,"locale":29},{"sys":11495},{"type":12,"linkType":13,"id":14},{"sys":11497},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11499},{"url":194,"details":11500,"fileName":200,"contentType":201},{"size":196,"image":11501},{"width":198,"height":199},{"sys":11503,"fields":11506},{"id":11504,"createdAt":11505},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":11507,"slug":11508,"articleIntro":11507,"category":11509},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[11510],{"metadata":11511,"sys":11514,"fields":11521},{"tags":11512,"concepts":11513},[],[],{"space":11515,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11517,"publishedVersion":149,"revision":62,"contentType":11519,"locale":29},{"sys":11516},{"type":12,"linkType":13,"id":14},{"sys":11518},{"id":21,"type":12,"linkType":22},{"sys":11520},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11522,"metaTitle":159,"metaDescription":160,"mainTitle":11523,"subtitle":179,"heroImage":11538,"ctaButton":202,"ctaLink":203},[158],{"data":11524,"content":11525,"nodeType":133},{},[11526,11532],{"data":11527,"content":11528,"nodeType":171},{},[11529],{"data":11530,"marks":11531,"value":170,"nodeType":83},{},[],{"data":11533,"content":11534,"nodeType":96},{},[11535],{"data":11536,"marks":11537,"value":178,"nodeType":83},{},[],{"metadata":11539,"sys":11542,"fields":11547},{"tags":11540,"concepts":11541},[],[],{"space":11543,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11545,"publishedVersion":62,"revision":44,"locale":29},{"sys":11544},{"type":12,"linkType":13,"id":14},{"sys":11546},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11548},{"url":194,"details":11549,"fileName":200,"contentType":201},{"size":196,"image":11550},{"width":198,"height":199},{"sys":11552,"fields":11555},{"id":11553,"createdAt":11554},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":11556,"slug":11557,"articleIntro":11556,"category":11558},"668 - Autres charges financières","compte-668-autres-charges-financieres",[11559],{"metadata":11560,"sys":11563,"fields":11570},{"tags":11561,"concepts":11562},[],[],{"space":11564,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11566,"publishedVersion":149,"revision":62,"contentType":11568,"locale":29},{"sys":11565},{"type":12,"linkType":13,"id":14},{"sys":11567},{"id":21,"type":12,"linkType":22},{"sys":11569},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11571,"metaTitle":159,"metaDescription":160,"mainTitle":11572,"subtitle":179,"heroImage":11587,"ctaButton":202,"ctaLink":203},[158],{"data":11573,"content":11574,"nodeType":133},{},[11575,11581],{"data":11576,"content":11577,"nodeType":171},{},[11578],{"data":11579,"marks":11580,"value":170,"nodeType":83},{},[],{"data":11582,"content":11583,"nodeType":96},{},[11584],{"data":11585,"marks":11586,"value":178,"nodeType":83},{},[],{"metadata":11588,"sys":11591,"fields":11596},{"tags":11589,"concepts":11590},[],[],{"space":11592,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11594,"publishedVersion":62,"revision":44,"locale":29},{"sys":11593},{"type":12,"linkType":13,"id":14},{"sys":11595},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11597},{"url":194,"details":11598,"fileName":200,"contentType":201},{"size":196,"image":11599},{"width":198,"height":199},{"sys":11601,"fields":11604},{"id":11602,"createdAt":11603},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":11605,"slug":11606,"articleIntro":11605,"category":11607},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[11608],{"metadata":11609,"sys":11612,"fields":11619},{"tags":11610,"concepts":11611},[],[],{"space":11613,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11615,"publishedVersion":149,"revision":62,"contentType":11617,"locale":29},{"sys":11614},{"type":12,"linkType":13,"id":14},{"sys":11616},{"id":21,"type":12,"linkType":22},{"sys":11618},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11620,"metaTitle":159,"metaDescription":160,"mainTitle":11621,"subtitle":179,"heroImage":11636,"ctaButton":202,"ctaLink":203},[158],{"data":11622,"content":11623,"nodeType":133},{},[11624,11630],{"data":11625,"content":11626,"nodeType":171},{},[11627],{"data":11628,"marks":11629,"value":170,"nodeType":83},{},[],{"data":11631,"content":11632,"nodeType":96},{},[11633],{"data":11634,"marks":11635,"value":178,"nodeType":83},{},[],{"metadata":11637,"sys":11640,"fields":11645},{"tags":11638,"concepts":11639},[],[],{"space":11641,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11643,"publishedVersion":62,"revision":44,"locale":29},{"sys":11642},{"type":12,"linkType":13,"id":14},{"sys":11644},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11646},{"url":194,"details":11647,"fileName":200,"contentType":201},{"size":196,"image":11648},{"width":198,"height":199},{"sys":11650,"fields":11653},{"id":11651,"createdAt":11652},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":11654,"slug":11655,"articleIntro":11654,"category":11656},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[11657],{"metadata":11658,"sys":11661,"fields":11668},{"tags":11659,"concepts":11660},[],[],{"space":11662,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11664,"publishedVersion":149,"revision":62,"contentType":11666,"locale":29},{"sys":11663},{"type":12,"linkType":13,"id":14},{"sys":11665},{"id":21,"type":12,"linkType":22},{"sys":11667},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11669,"metaTitle":159,"metaDescription":160,"mainTitle":11670,"subtitle":179,"heroImage":11685,"ctaButton":202,"ctaLink":203},[158],{"data":11671,"content":11672,"nodeType":133},{},[11673,11679],{"data":11674,"content":11675,"nodeType":171},{},[11676],{"data":11677,"marks":11678,"value":170,"nodeType":83},{},[],{"data":11680,"content":11681,"nodeType":96},{},[11682],{"data":11683,"marks":11684,"value":178,"nodeType":83},{},[],{"metadata":11686,"sys":11689,"fields":11694},{"tags":11687,"concepts":11688},[],[],{"space":11690,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11692,"publishedVersion":62,"revision":44,"locale":29},{"sys":11691},{"type":12,"linkType":13,"id":14},{"sys":11693},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11695},{"url":194,"details":11696,"fileName":200,"contentType":201},{"size":196,"image":11697},{"width":198,"height":199},{"sys":11699,"fields":11702},{"id":11700,"createdAt":11701},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":11703,"slug":11704,"articleIntro":11703,"category":11705},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[11706],{"metadata":11707,"sys":11710,"fields":11717},{"tags":11708,"concepts":11709},[],[],{"space":11711,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11713,"publishedVersion":149,"revision":62,"contentType":11715,"locale":29},{"sys":11712},{"type":12,"linkType":13,"id":14},{"sys":11714},{"id":21,"type":12,"linkType":22},{"sys":11716},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11718,"metaTitle":159,"metaDescription":160,"mainTitle":11719,"subtitle":179,"heroImage":11734,"ctaButton":202,"ctaLink":203},[158],{"data":11720,"content":11721,"nodeType":133},{},[11722,11728],{"data":11723,"content":11724,"nodeType":171},{},[11725],{"data":11726,"marks":11727,"value":170,"nodeType":83},{},[],{"data":11729,"content":11730,"nodeType":96},{},[11731],{"data":11732,"marks":11733,"value":178,"nodeType":83},{},[],{"metadata":11735,"sys":11738,"fields":11743},{"tags":11736,"concepts":11737},[],[],{"space":11739,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11741,"publishedVersion":62,"revision":44,"locale":29},{"sys":11740},{"type":12,"linkType":13,"id":14},{"sys":11742},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11744},{"url":194,"details":11745,"fileName":200,"contentType":201},{"size":196,"image":11746},{"width":198,"height":199},{"sys":11748,"fields":11751},{"id":11749,"createdAt":11750},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":11752,"slug":11753,"articleIntro":11752,"category":11754},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[11755],{"metadata":11756,"sys":11759,"fields":11766},{"tags":11757,"concepts":11758},[],[],{"space":11760,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11762,"publishedVersion":149,"revision":62,"contentType":11764,"locale":29},{"sys":11761},{"type":12,"linkType":13,"id":14},{"sys":11763},{"id":21,"type":12,"linkType":22},{"sys":11765},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11767,"metaTitle":159,"metaDescription":160,"mainTitle":11768,"subtitle":179,"heroImage":11783,"ctaButton":202,"ctaLink":203},[158],{"data":11769,"content":11770,"nodeType":133},{},[11771,11777],{"data":11772,"content":11773,"nodeType":171},{},[11774],{"data":11775,"marks":11776,"value":170,"nodeType":83},{},[],{"data":11778,"content":11779,"nodeType":96},{},[11780],{"data":11781,"marks":11782,"value":178,"nodeType":83},{},[],{"metadata":11784,"sys":11787,"fields":11792},{"tags":11785,"concepts":11786},[],[],{"space":11788,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11790,"publishedVersion":62,"revision":44,"locale":29},{"sys":11789},{"type":12,"linkType":13,"id":14},{"sys":11791},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11793},{"url":194,"details":11794,"fileName":200,"contentType":201},{"size":196,"image":11795},{"width":198,"height":199},{"sys":11797,"fields":11800},{"id":11798,"createdAt":11799},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":11801,"slug":11802,"articleIntro":-1,"category":11803},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[11804],{"metadata":11805,"sys":11808,"fields":11815},{"tags":11806,"concepts":11807},[],[],{"space":11809,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11811,"publishedVersion":149,"revision":62,"contentType":11813,"locale":29},{"sys":11810},{"type":12,"linkType":13,"id":14},{"sys":11812},{"id":21,"type":12,"linkType":22},{"sys":11814},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11816,"metaTitle":159,"metaDescription":160,"mainTitle":11817,"subtitle":179,"heroImage":11832,"ctaButton":202,"ctaLink":203},[158],{"data":11818,"content":11819,"nodeType":133},{},[11820,11826],{"data":11821,"content":11822,"nodeType":171},{},[11823],{"data":11824,"marks":11825,"value":170,"nodeType":83},{},[],{"data":11827,"content":11828,"nodeType":96},{},[11829],{"data":11830,"marks":11831,"value":178,"nodeType":83},{},[],{"metadata":11833,"sys":11836,"fields":11841},{"tags":11834,"concepts":11835},[],[],{"space":11837,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11839,"publishedVersion":62,"revision":44,"locale":29},{"sys":11838},{"type":12,"linkType":13,"id":14},{"sys":11840},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11842},{"url":194,"details":11843,"fileName":200,"contentType":201},{"size":196,"image":11844},{"width":198,"height":199},{"sys":11846,"fields":11849},{"id":11847,"createdAt":11848},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":11850,"slug":11851,"articleIntro":11850,"category":11852},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[11853],{"metadata":11854,"sys":11857,"fields":11864},{"tags":11855,"concepts":11856},[],[],{"space":11858,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11860,"publishedVersion":149,"revision":62,"contentType":11862,"locale":29},{"sys":11859},{"type":12,"linkType":13,"id":14},{"sys":11861},{"id":21,"type":12,"linkType":22},{"sys":11863},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11865,"metaTitle":159,"metaDescription":160,"mainTitle":11866,"subtitle":179,"heroImage":11881,"ctaButton":202,"ctaLink":203},[158],{"data":11867,"content":11868,"nodeType":133},{},[11869,11875],{"data":11870,"content":11871,"nodeType":171},{},[11872],{"data":11873,"marks":11874,"value":170,"nodeType":83},{},[],{"data":11876,"content":11877,"nodeType":96},{},[11878],{"data":11879,"marks":11880,"value":178,"nodeType":83},{},[],{"metadata":11882,"sys":11885,"fields":11890},{"tags":11883,"concepts":11884},[],[],{"space":11886,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11888,"publishedVersion":62,"revision":44,"locale":29},{"sys":11887},{"type":12,"linkType":13,"id":14},{"sys":11889},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11891},{"url":194,"details":11892,"fileName":200,"contentType":201},{"size":196,"image":11893},{"width":198,"height":199},{"sys":11895,"fields":11898},{"id":11896,"createdAt":11897},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":11899,"slug":11900,"articleIntro":11901,"category":11902},"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",[11903],{"metadata":11904,"sys":11907,"fields":11914},{"tags":11905,"concepts":11906},[],[],{"space":11908,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11910,"publishedVersion":149,"revision":62,"contentType":11912,"locale":29},{"sys":11909},{"type":12,"linkType":13,"id":14},{"sys":11911},{"id":21,"type":12,"linkType":22},{"sys":11913},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11915,"metaTitle":159,"metaDescription":160,"mainTitle":11916,"subtitle":179,"heroImage":11931,"ctaButton":202,"ctaLink":203},[158],{"data":11917,"content":11918,"nodeType":133},{},[11919,11925],{"data":11920,"content":11921,"nodeType":171},{},[11922],{"data":11923,"marks":11924,"value":170,"nodeType":83},{},[],{"data":11926,"content":11927,"nodeType":96},{},[11928],{"data":11929,"marks":11930,"value":178,"nodeType":83},{},[],{"metadata":11932,"sys":11935,"fields":11940},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11938,"publishedVersion":62,"revision":44,"locale":29},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11941},{"url":194,"details":11942,"fileName":200,"contentType":201},{"size":196,"image":11943},{"width":198,"height":199},{"sys":11945,"fields":11948},{"id":11946,"createdAt":11947},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":11949,"slug":11950,"articleIntro":11949,"category":11951},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[11952],{"metadata":11953,"sys":11956,"fields":11963},{"tags":11954,"concepts":11955},[],[],{"space":11957,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":11959,"publishedVersion":149,"revision":62,"contentType":11961,"locale":29},{"sys":11958},{"type":12,"linkType":13,"id":14},{"sys":11960},{"id":21,"type":12,"linkType":22},{"sys":11962},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":11964,"metaTitle":159,"metaDescription":160,"mainTitle":11965,"subtitle":179,"heroImage":11980,"ctaButton":202,"ctaLink":203},[158],{"data":11966,"content":11967,"nodeType":133},{},[11968,11974],{"data":11969,"content":11970,"nodeType":171},{},[11971],{"data":11972,"marks":11973,"value":170,"nodeType":83},{},[],{"data":11975,"content":11976,"nodeType":96},{},[11977],{"data":11978,"marks":11979,"value":178,"nodeType":83},{},[],{"metadata":11981,"sys":11984,"fields":11989},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":11987,"publishedVersion":62,"revision":44,"locale":29},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":11990},{"url":194,"details":11991,"fileName":200,"contentType":201},{"size":196,"image":11992},{"width":198,"height":199},{"sys":11994,"fields":11997},{"id":11995,"createdAt":11996},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":11998,"slug":11999,"articleIntro":11998,"category":12000},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[12001],{"metadata":12002,"sys":12005,"fields":12012},{"tags":12003,"concepts":12004},[],[],{"space":12006,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12008,"publishedVersion":149,"revision":62,"contentType":12010,"locale":29},{"sys":12007},{"type":12,"linkType":13,"id":14},{"sys":12009},{"id":21,"type":12,"linkType":22},{"sys":12011},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12013,"metaTitle":159,"metaDescription":160,"mainTitle":12014,"subtitle":179,"heroImage":12029,"ctaButton":202,"ctaLink":203},[158],{"data":12015,"content":12016,"nodeType":133},{},[12017,12023],{"data":12018,"content":12019,"nodeType":171},{},[12020],{"data":12021,"marks":12022,"value":170,"nodeType":83},{},[],{"data":12024,"content":12025,"nodeType":96},{},[12026],{"data":12027,"marks":12028,"value":178,"nodeType":83},{},[],{"metadata":12030,"sys":12033,"fields":12038},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12036,"publishedVersion":62,"revision":44,"locale":29},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12039},{"url":194,"details":12040,"fileName":200,"contentType":201},{"size":196,"image":12041},{"width":198,"height":199},{"sys":12043,"fields":12046},{"id":12044,"createdAt":12045},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":12047,"slug":12048,"articleIntro":-1,"category":12049},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[12050],{"metadata":12051,"sys":12054,"fields":12061},{"tags":12052,"concepts":12053},[],[],{"space":12055,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12057,"publishedVersion":149,"revision":62,"contentType":12059,"locale":29},{"sys":12056},{"type":12,"linkType":13,"id":14},{"sys":12058},{"id":21,"type":12,"linkType":22},{"sys":12060},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12062,"metaTitle":159,"metaDescription":160,"mainTitle":12063,"subtitle":179,"heroImage":12078,"ctaButton":202,"ctaLink":203},[158],{"data":12064,"content":12065,"nodeType":133},{},[12066,12072],{"data":12067,"content":12068,"nodeType":171},{},[12069],{"data":12070,"marks":12071,"value":170,"nodeType":83},{},[],{"data":12073,"content":12074,"nodeType":96},{},[12075],{"data":12076,"marks":12077,"value":178,"nodeType":83},{},[],{"metadata":12079,"sys":12082,"fields":12087},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12085,"publishedVersion":62,"revision":44,"locale":29},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12088},{"url":194,"details":12089,"fileName":200,"contentType":201},{"size":196,"image":12090},{"width":198,"height":199},{"sys":12092,"fields":12095},{"id":12093,"createdAt":12094},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":12096,"slug":12097,"articleIntro":12096,"category":12098},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[12099],{"metadata":12100,"sys":12103,"fields":12110},{"tags":12101,"concepts":12102},[],[],{"space":12104,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12106,"publishedVersion":149,"revision":62,"contentType":12108,"locale":29},{"sys":12105},{"type":12,"linkType":13,"id":14},{"sys":12107},{"id":21,"type":12,"linkType":22},{"sys":12109},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12111,"metaTitle":159,"metaDescription":160,"mainTitle":12112,"subtitle":179,"heroImage":12127,"ctaButton":202,"ctaLink":203},[158],{"data":12113,"content":12114,"nodeType":133},{},[12115,12121],{"data":12116,"content":12117,"nodeType":171},{},[12118],{"data":12119,"marks":12120,"value":170,"nodeType":83},{},[],{"data":12122,"content":12123,"nodeType":96},{},[12124],{"data":12125,"marks":12126,"value":178,"nodeType":83},{},[],{"metadata":12128,"sys":12131,"fields":12136},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12134,"publishedVersion":62,"revision":44,"locale":29},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12137},{"url":194,"details":12138,"fileName":200,"contentType":201},{"size":196,"image":12139},{"width":198,"height":199},{"sys":12141,"fields":12144},{"id":12142,"createdAt":12143},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":12145,"slug":12146,"articleIntro":12145,"category":12147},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[12148],{"metadata":12149,"sys":12152,"fields":12159},{"tags":12150,"concepts":12151},[],[],{"space":12153,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12155,"publishedVersion":149,"revision":62,"contentType":12157,"locale":29},{"sys":12154},{"type":12,"linkType":13,"id":14},{"sys":12156},{"id":21,"type":12,"linkType":22},{"sys":12158},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12160,"metaTitle":159,"metaDescription":160,"mainTitle":12161,"subtitle":179,"heroImage":12176,"ctaButton":202,"ctaLink":203},[158],{"data":12162,"content":12163,"nodeType":133},{},[12164,12170],{"data":12165,"content":12166,"nodeType":171},{},[12167],{"data":12168,"marks":12169,"value":170,"nodeType":83},{},[],{"data":12171,"content":12172,"nodeType":96},{},[12173],{"data":12174,"marks":12175,"value":178,"nodeType":83},{},[],{"metadata":12177,"sys":12180,"fields":12185},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12183,"publishedVersion":62,"revision":44,"locale":29},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12186},{"url":194,"details":12187,"fileName":200,"contentType":201},{"size":196,"image":12188},{"width":198,"height":199},{"sys":12190,"fields":12193},{"id":12191,"createdAt":12192},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":12194,"slug":12195,"articleIntro":12194,"category":12196},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[12197],{"metadata":12198,"sys":12201,"fields":12208},{"tags":12199,"concepts":12200},[],[],{"space":12202,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12204,"publishedVersion":149,"revision":62,"contentType":12206,"locale":29},{"sys":12203},{"type":12,"linkType":13,"id":14},{"sys":12205},{"id":21,"type":12,"linkType":22},{"sys":12207},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12209,"metaTitle":159,"metaDescription":160,"mainTitle":12210,"subtitle":179,"heroImage":12225,"ctaButton":202,"ctaLink":203},[158],{"data":12211,"content":12212,"nodeType":133},{},[12213,12219],{"data":12214,"content":12215,"nodeType":171},{},[12216],{"data":12217,"marks":12218,"value":170,"nodeType":83},{},[],{"data":12220,"content":12221,"nodeType":96},{},[12222],{"data":12223,"marks":12224,"value":178,"nodeType":83},{},[],{"metadata":12226,"sys":12229,"fields":12234},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12232,"publishedVersion":62,"revision":44,"locale":29},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12235},{"url":194,"details":12236,"fileName":200,"contentType":201},{"size":196,"image":12237},{"width":198,"height":199},{"sys":12239,"fields":12242},{"id":12240,"createdAt":12241},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":12243,"slug":12244,"articleIntro":-1,"category":12245},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[12246],{"metadata":12247,"sys":12250,"fields":12257},{"tags":12248,"concepts":12249},[],[],{"space":12251,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12253,"publishedVersion":149,"revision":62,"contentType":12255,"locale":29},{"sys":12252},{"type":12,"linkType":13,"id":14},{"sys":12254},{"id":21,"type":12,"linkType":22},{"sys":12256},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12258,"metaTitle":159,"metaDescription":160,"mainTitle":12259,"subtitle":179,"heroImage":12274,"ctaButton":202,"ctaLink":203},[158],{"data":12260,"content":12261,"nodeType":133},{},[12262,12268],{"data":12263,"content":12264,"nodeType":171},{},[12265],{"data":12266,"marks":12267,"value":170,"nodeType":83},{},[],{"data":12269,"content":12270,"nodeType":96},{},[12271],{"data":12272,"marks":12273,"value":178,"nodeType":83},{},[],{"metadata":12275,"sys":12278,"fields":12283},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12281,"publishedVersion":62,"revision":44,"locale":29},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12284},{"url":194,"details":12285,"fileName":200,"contentType":201},{"size":196,"image":12286},{"width":198,"height":199},{"sys":12288,"fields":12291},{"id":12289,"createdAt":12290},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":12292,"slug":12293,"articleIntro":-1,"category":12294},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[12295],{"metadata":12296,"sys":12299,"fields":12306},{"tags":12297,"concepts":12298},[],[],{"space":12300,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12302,"publishedVersion":149,"revision":62,"contentType":12304,"locale":29},{"sys":12301},{"type":12,"linkType":13,"id":14},{"sys":12303},{"id":21,"type":12,"linkType":22},{"sys":12305},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12307,"metaTitle":159,"metaDescription":160,"mainTitle":12308,"subtitle":179,"heroImage":12323,"ctaButton":202,"ctaLink":203},[158],{"data":12309,"content":12310,"nodeType":133},{},[12311,12317],{"data":12312,"content":12313,"nodeType":171},{},[12314],{"data":12315,"marks":12316,"value":170,"nodeType":83},{},[],{"data":12318,"content":12319,"nodeType":96},{},[12320],{"data":12321,"marks":12322,"value":178,"nodeType":83},{},[],{"metadata":12324,"sys":12327,"fields":12332},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12330,"publishedVersion":62,"revision":44,"locale":29},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12333},{"url":194,"details":12334,"fileName":200,"contentType":201},{"size":196,"image":12335},{"width":198,"height":199},{"sys":12337,"fields":12340},{"id":12338,"createdAt":12339},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":12341,"slug":12342,"articleIntro":-1,"category":12343},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[12344],{"metadata":12345,"sys":12348,"fields":12355},{"tags":12346,"concepts":12347},[],[],{"space":12349,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12351,"publishedVersion":149,"revision":62,"contentType":12353,"locale":29},{"sys":12350},{"type":12,"linkType":13,"id":14},{"sys":12352},{"id":21,"type":12,"linkType":22},{"sys":12354},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12356,"metaTitle":159,"metaDescription":160,"mainTitle":12357,"subtitle":179,"heroImage":12372,"ctaButton":202,"ctaLink":203},[158],{"data":12358,"content":12359,"nodeType":133},{},[12360,12366],{"data":12361,"content":12362,"nodeType":171},{},[12363],{"data":12364,"marks":12365,"value":170,"nodeType":83},{},[],{"data":12367,"content":12368,"nodeType":96},{},[12369],{"data":12370,"marks":12371,"value":178,"nodeType":83},{},[],{"metadata":12373,"sys":12376,"fields":12381},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12379,"publishedVersion":62,"revision":44,"locale":29},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12382},{"url":194,"details":12383,"fileName":200,"contentType":201},{"size":196,"image":12384},{"width":198,"height":199},{"sys":12386,"fields":12389},{"id":12387,"createdAt":12388},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":12390,"slug":12391,"articleIntro":12390,"category":12392},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[12393],{"metadata":12394,"sys":12397,"fields":12404},{"tags":12395,"concepts":12396},[],[],{"space":12398,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12400,"publishedVersion":149,"revision":62,"contentType":12402,"locale":29},{"sys":12399},{"type":12,"linkType":13,"id":14},{"sys":12401},{"id":21,"type":12,"linkType":22},{"sys":12403},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12405,"metaTitle":159,"metaDescription":160,"mainTitle":12406,"subtitle":179,"heroImage":12421,"ctaButton":202,"ctaLink":203},[158],{"data":12407,"content":12408,"nodeType":133},{},[12409,12415],{"data":12410,"content":12411,"nodeType":171},{},[12412],{"data":12413,"marks":12414,"value":170,"nodeType":83},{},[],{"data":12416,"content":12417,"nodeType":96},{},[12418],{"data":12419,"marks":12420,"value":178,"nodeType":83},{},[],{"metadata":12422,"sys":12425,"fields":12430},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12428,"publishedVersion":62,"revision":44,"locale":29},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12431},{"url":194,"details":12432,"fileName":200,"contentType":201},{"size":196,"image":12433},{"width":198,"height":199},{"sys":12435,"fields":12438},{"id":12436,"createdAt":12437},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":12439,"slug":12440,"articleIntro":-1,"category":12441},"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",[12442],{"metadata":12443,"sys":12446,"fields":12453},{"tags":12444,"concepts":12445},[],[],{"space":12447,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12449,"publishedVersion":149,"revision":62,"contentType":12451,"locale":29},{"sys":12448},{"type":12,"linkType":13,"id":14},{"sys":12450},{"id":21,"type":12,"linkType":22},{"sys":12452},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12454,"metaTitle":159,"metaDescription":160,"mainTitle":12455,"subtitle":179,"heroImage":12470,"ctaButton":202,"ctaLink":203},[158],{"data":12456,"content":12457,"nodeType":133},{},[12458,12464],{"data":12459,"content":12460,"nodeType":171},{},[12461],{"data":12462,"marks":12463,"value":170,"nodeType":83},{},[],{"data":12465,"content":12466,"nodeType":96},{},[12467],{"data":12468,"marks":12469,"value":178,"nodeType":83},{},[],{"metadata":12471,"sys":12474,"fields":12479},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12477,"publishedVersion":62,"revision":44,"locale":29},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12480},{"url":194,"details":12481,"fileName":200,"contentType":201},{"size":196,"image":12482},{"width":198,"height":199},{"sys":12484,"fields":12487},{"id":12485,"createdAt":12486},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":12488,"slug":12489,"articleIntro":12488,"category":12490},"Compte 58 - Virements internes","compte-58-virements-internes",[12491],{"metadata":12492,"sys":12495,"fields":12502},{"tags":12493,"concepts":12494},[],[],{"space":12496,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12498,"publishedVersion":149,"revision":62,"contentType":12500,"locale":29},{"sys":12497},{"type":12,"linkType":13,"id":14},{"sys":12499},{"id":21,"type":12,"linkType":22},{"sys":12501},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12503,"metaTitle":159,"metaDescription":160,"mainTitle":12504,"subtitle":179,"heroImage":12519,"ctaButton":202,"ctaLink":203},[158],{"data":12505,"content":12506,"nodeType":133},{},[12507,12513],{"data":12508,"content":12509,"nodeType":171},{},[12510],{"data":12511,"marks":12512,"value":170,"nodeType":83},{},[],{"data":12514,"content":12515,"nodeType":96},{},[12516],{"data":12517,"marks":12518,"value":178,"nodeType":83},{},[],{"metadata":12520,"sys":12523,"fields":12528},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12526,"publishedVersion":62,"revision":44,"locale":29},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12529},{"url":194,"details":12530,"fileName":200,"contentType":201},{"size":196,"image":12531},{"width":198,"height":199},{"sys":12533,"fields":12536},{"id":12534,"createdAt":12535},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":12537,"slug":12538,"articleIntro":12537,"category":12539},"Compte 508 - Obligations","compte-508-obligations",[12540],{"metadata":12541,"sys":12544,"fields":12551},{"tags":12542,"concepts":12543},[],[],{"space":12545,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12547,"publishedVersion":149,"revision":62,"contentType":12549,"locale":29},{"sys":12546},{"type":12,"linkType":13,"id":14},{"sys":12548},{"id":21,"type":12,"linkType":22},{"sys":12550},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12552,"metaTitle":159,"metaDescription":160,"mainTitle":12553,"subtitle":179,"heroImage":12568,"ctaButton":202,"ctaLink":203},[158],{"data":12554,"content":12555,"nodeType":133},{},[12556,12562],{"data":12557,"content":12558,"nodeType":171},{},[12559],{"data":12560,"marks":12561,"value":170,"nodeType":83},{},[],{"data":12563,"content":12564,"nodeType":96},{},[12565],{"data":12566,"marks":12567,"value":178,"nodeType":83},{},[],{"metadata":12569,"sys":12572,"fields":12577},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12575,"publishedVersion":62,"revision":44,"locale":29},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12578},{"url":194,"details":12579,"fileName":200,"contentType":201},{"size":196,"image":12580},{"width":198,"height":199},{"sys":12582,"fields":12585},{"id":12583,"createdAt":12584},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":12586,"slug":12587,"articleIntro":-1,"category":12588},"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",[12589],{"metadata":12590,"sys":12593,"fields":12600},{"tags":12591,"concepts":12592},[],[],{"space":12594,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12596,"publishedVersion":149,"revision":62,"contentType":12598,"locale":29},{"sys":12595},{"type":12,"linkType":13,"id":14},{"sys":12597},{"id":21,"type":12,"linkType":22},{"sys":12599},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12601,"metaTitle":159,"metaDescription":160,"mainTitle":12602,"subtitle":179,"heroImage":12617,"ctaButton":202,"ctaLink":203},[158],{"data":12603,"content":12604,"nodeType":133},{},[12605,12611],{"data":12606,"content":12607,"nodeType":171},{},[12608],{"data":12609,"marks":12610,"value":170,"nodeType":83},{},[],{"data":12612,"content":12613,"nodeType":96},{},[12614],{"data":12615,"marks":12616,"value":178,"nodeType":83},{},[],{"metadata":12618,"sys":12621,"fields":12626},{"tags":12619,"concepts":12620},[],[],{"space":12622,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12624,"publishedVersion":62,"revision":44,"locale":29},{"sys":12623},{"type":12,"linkType":13,"id":14},{"sys":12625},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12627},{"url":194,"details":12628,"fileName":200,"contentType":201},{"size":196,"image":12629},{"width":198,"height":199},{"sys":12631,"fields":12634},{"id":12632,"createdAt":12633},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":12635,"slug":12636,"articleIntro":12635,"category":12637},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[12638],{"metadata":12639,"sys":12642,"fields":12649},{"tags":12640,"concepts":12641},[],[],{"space":12643,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12645,"publishedVersion":149,"revision":62,"contentType":12647,"locale":29},{"sys":12644},{"type":12,"linkType":13,"id":14},{"sys":12646},{"id":21,"type":12,"linkType":22},{"sys":12648},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12650,"metaTitle":159,"metaDescription":160,"mainTitle":12651,"subtitle":179,"heroImage":12666,"ctaButton":202,"ctaLink":203},[158],{"data":12652,"content":12653,"nodeType":133},{},[12654,12660],{"data":12655,"content":12656,"nodeType":171},{},[12657],{"data":12658,"marks":12659,"value":170,"nodeType":83},{},[],{"data":12661,"content":12662,"nodeType":96},{},[12663],{"data":12664,"marks":12665,"value":178,"nodeType":83},{},[],{"metadata":12667,"sys":12670,"fields":12675},{"tags":12668,"concepts":12669},[],[],{"space":12671,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12673,"publishedVersion":62,"revision":44,"locale":29},{"sys":12672},{"type":12,"linkType":13,"id":14},{"sys":12674},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12676},{"url":194,"details":12677,"fileName":200,"contentType":201},{"size":196,"image":12678},{"width":198,"height":199},{"sys":12680,"fields":12683},{"id":12681,"createdAt":12682},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":12684,"slug":12685,"articleIntro":12684,"category":12686},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[12687],{"metadata":12688,"sys":12691,"fields":12698},{"tags":12689,"concepts":12690},[],[],{"space":12692,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12694,"publishedVersion":149,"revision":62,"contentType":12696,"locale":29},{"sys":12693},{"type":12,"linkType":13,"id":14},{"sys":12695},{"id":21,"type":12,"linkType":22},{"sys":12697},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12699,"metaTitle":159,"metaDescription":160,"mainTitle":12700,"subtitle":179,"heroImage":12715,"ctaButton":202,"ctaLink":203},[158],{"data":12701,"content":12702,"nodeType":133},{},[12703,12709],{"data":12704,"content":12705,"nodeType":171},{},[12706],{"data":12707,"marks":12708,"value":170,"nodeType":83},{},[],{"data":12710,"content":12711,"nodeType":96},{},[12712],{"data":12713,"marks":12714,"value":178,"nodeType":83},{},[],{"metadata":12716,"sys":12719,"fields":12724},{"tags":12717,"concepts":12718},[],[],{"space":12720,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12722,"publishedVersion":62,"revision":44,"locale":29},{"sys":12721},{"type":12,"linkType":13,"id":14},{"sys":12723},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12725},{"url":194,"details":12726,"fileName":200,"contentType":201},{"size":196,"image":12727},{"width":198,"height":199},{"sys":12729,"fields":12732},{"id":12730,"createdAt":12731},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":12733,"slug":12734,"articleIntro":12733,"category":12735},"72 - Production immobilisée","compte-72-production-immobilisee",[12736],{"metadata":12737,"sys":12740,"fields":12747},{"tags":12738,"concepts":12739},[],[],{"space":12741,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12743,"publishedVersion":149,"revision":62,"contentType":12745,"locale":29},{"sys":12742},{"type":12,"linkType":13,"id":14},{"sys":12744},{"id":21,"type":12,"linkType":22},{"sys":12746},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12748,"metaTitle":159,"metaDescription":160,"mainTitle":12749,"subtitle":179,"heroImage":12764,"ctaButton":202,"ctaLink":203},[158],{"data":12750,"content":12751,"nodeType":133},{},[12752,12758],{"data":12753,"content":12754,"nodeType":171},{},[12755],{"data":12756,"marks":12757,"value":170,"nodeType":83},{},[],{"data":12759,"content":12760,"nodeType":96},{},[12761],{"data":12762,"marks":12763,"value":178,"nodeType":83},{},[],{"metadata":12765,"sys":12768,"fields":12773},{"tags":12766,"concepts":12767},[],[],{"space":12769,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12771,"publishedVersion":62,"revision":44,"locale":29},{"sys":12770},{"type":12,"linkType":13,"id":14},{"sys":12772},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12774},{"url":194,"details":12775,"fileName":200,"contentType":201},{"size":196,"image":12776},{"width":198,"height":199},{"sys":12778,"fields":12781},{"id":12779,"createdAt":12780},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":12782,"slug":12783,"articleIntro":12782,"category":12784},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[12785],{"metadata":12786,"sys":12789,"fields":12796},{"tags":12787,"concepts":12788},[],[],{"space":12790,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12792,"publishedVersion":149,"revision":62,"contentType":12794,"locale":29},{"sys":12791},{"type":12,"linkType":13,"id":14},{"sys":12793},{"id":21,"type":12,"linkType":22},{"sys":12795},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12797,"metaTitle":159,"metaDescription":160,"mainTitle":12798,"subtitle":179,"heroImage":12813,"ctaButton":202,"ctaLink":203},[158],{"data":12799,"content":12800,"nodeType":133},{},[12801,12807],{"data":12802,"content":12803,"nodeType":171},{},[12804],{"data":12805,"marks":12806,"value":170,"nodeType":83},{},[],{"data":12808,"content":12809,"nodeType":96},{},[12810],{"data":12811,"marks":12812,"value":178,"nodeType":83},{},[],{"metadata":12814,"sys":12817,"fields":12822},{"tags":12815,"concepts":12816},[],[],{"space":12818,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12820,"publishedVersion":62,"revision":44,"locale":29},{"sys":12819},{"type":12,"linkType":13,"id":14},{"sys":12821},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12823},{"url":194,"details":12824,"fileName":200,"contentType":201},{"size":196,"image":12825},{"width":198,"height":199},{"sys":12827,"fields":12830},{"id":12828,"createdAt":12829},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":12831,"slug":12832,"articleIntro":12831,"category":12833},"206 - Droit au bail","compte-206-droit-au-bail",[12834],{"metadata":12835,"sys":12838,"fields":12845},{"tags":12836,"concepts":12837},[],[],{"space":12839,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12841,"publishedVersion":149,"revision":62,"contentType":12843,"locale":29},{"sys":12840},{"type":12,"linkType":13,"id":14},{"sys":12842},{"id":21,"type":12,"linkType":22},{"sys":12844},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12846,"metaTitle":159,"metaDescription":160,"mainTitle":12847,"subtitle":179,"heroImage":12862,"ctaButton":202,"ctaLink":203},[158],{"data":12848,"content":12849,"nodeType":133},{},[12850,12856],{"data":12851,"content":12852,"nodeType":171},{},[12853],{"data":12854,"marks":12855,"value":170,"nodeType":83},{},[],{"data":12857,"content":12858,"nodeType":96},{},[12859],{"data":12860,"marks":12861,"value":178,"nodeType":83},{},[],{"metadata":12863,"sys":12866,"fields":12871},{"tags":12864,"concepts":12865},[],[],{"space":12867,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12869,"publishedVersion":62,"revision":44,"locale":29},{"sys":12868},{"type":12,"linkType":13,"id":14},{"sys":12870},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12872},{"url":194,"details":12873,"fileName":200,"contentType":201},{"size":196,"image":12874},{"width":198,"height":199},{"sys":12876,"fields":12879},{"id":12877,"createdAt":12878},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":12880,"slug":12881,"articleIntro":12880,"category":12882},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[12883],{"metadata":12884,"sys":12887,"fields":12894},{"tags":12885,"concepts":12886},[],[],{"space":12888,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12890,"publishedVersion":149,"revision":62,"contentType":12892,"locale":29},{"sys":12889},{"type":12,"linkType":13,"id":14},{"sys":12891},{"id":21,"type":12,"linkType":22},{"sys":12893},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12895,"metaTitle":159,"metaDescription":160,"mainTitle":12896,"subtitle":179,"heroImage":12911,"ctaButton":202,"ctaLink":203},[158],{"data":12897,"content":12898,"nodeType":133},{},[12899,12905],{"data":12900,"content":12901,"nodeType":171},{},[12902],{"data":12903,"marks":12904,"value":170,"nodeType":83},{},[],{"data":12906,"content":12907,"nodeType":96},{},[12908],{"data":12909,"marks":12910,"value":178,"nodeType":83},{},[],{"metadata":12912,"sys":12915,"fields":12920},{"tags":12913,"concepts":12914},[],[],{"space":12916,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12918,"publishedVersion":62,"revision":44,"locale":29},{"sys":12917},{"type":12,"linkType":13,"id":14},{"sys":12919},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12921},{"url":194,"details":12922,"fileName":200,"contentType":201},{"size":196,"image":12923},{"width":198,"height":199},{"sys":12925,"fields":12928},{"id":12926,"createdAt":12927},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":12929,"slug":12930,"articleIntro":12929,"category":12931},"Compte 60 - Achats","compte-60-achats",[12932],{"metadata":12933,"sys":12936,"fields":12943},{"tags":12934,"concepts":12935},[],[],{"space":12937,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12939,"publishedVersion":149,"revision":62,"contentType":12941,"locale":29},{"sys":12938},{"type":12,"linkType":13,"id":14},{"sys":12940},{"id":21,"type":12,"linkType":22},{"sys":12942},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12944,"metaTitle":159,"metaDescription":160,"mainTitle":12945,"subtitle":179,"heroImage":12960,"ctaButton":202,"ctaLink":203},[158],{"data":12946,"content":12947,"nodeType":133},{},[12948,12954],{"data":12949,"content":12950,"nodeType":171},{},[12951],{"data":12952,"marks":12953,"value":170,"nodeType":83},{},[],{"data":12955,"content":12956,"nodeType":96},{},[12957],{"data":12958,"marks":12959,"value":178,"nodeType":83},{},[],{"metadata":12961,"sys":12964,"fields":12969},{"tags":12962,"concepts":12963},[],[],{"space":12965,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":12967,"publishedVersion":62,"revision":44,"locale":29},{"sys":12966},{"type":12,"linkType":13,"id":14},{"sys":12968},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":12970},{"url":194,"details":12971,"fileName":200,"contentType":201},{"size":196,"image":12972},{"width":198,"height":199},{"sys":12974,"fields":12977},{"id":12975,"createdAt":12976},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":12978,"slug":12979,"articleIntro":12978,"category":12980},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[12981],{"metadata":12982,"sys":12985,"fields":12992},{"tags":12983,"concepts":12984},[],[],{"space":12986,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":12988,"publishedVersion":149,"revision":62,"contentType":12990,"locale":29},{"sys":12987},{"type":12,"linkType":13,"id":14},{"sys":12989},{"id":21,"type":12,"linkType":22},{"sys":12991},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":12993,"metaTitle":159,"metaDescription":160,"mainTitle":12994,"subtitle":179,"heroImage":13009,"ctaButton":202,"ctaLink":203},[158],{"data":12995,"content":12996,"nodeType":133},{},[12997,13003],{"data":12998,"content":12999,"nodeType":171},{},[13000],{"data":13001,"marks":13002,"value":170,"nodeType":83},{},[],{"data":13004,"content":13005,"nodeType":96},{},[13006],{"data":13007,"marks":13008,"value":178,"nodeType":83},{},[],{"metadata":13010,"sys":13013,"fields":13018},{"tags":13011,"concepts":13012},[],[],{"space":13014,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13016,"publishedVersion":62,"revision":44,"locale":29},{"sys":13015},{"type":12,"linkType":13,"id":14},{"sys":13017},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13019},{"url":194,"details":13020,"fileName":200,"contentType":201},{"size":196,"image":13021},{"width":198,"height":199},{"sys":13023,"fields":13026},{"id":13024,"createdAt":13025},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":13027,"slug":13028,"articleIntro":13027,"category":13029},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[13030],{"metadata":13031,"sys":13034,"fields":13041},{"tags":13032,"concepts":13033},[],[],{"space":13035,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13037,"publishedVersion":149,"revision":62,"contentType":13039,"locale":29},{"sys":13036},{"type":12,"linkType":13,"id":14},{"sys":13038},{"id":21,"type":12,"linkType":22},{"sys":13040},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13042,"metaTitle":159,"metaDescription":160,"mainTitle":13043,"subtitle":179,"heroImage":13058,"ctaButton":202,"ctaLink":203},[158],{"data":13044,"content":13045,"nodeType":133},{},[13046,13052],{"data":13047,"content":13048,"nodeType":171},{},[13049],{"data":13050,"marks":13051,"value":170,"nodeType":83},{},[],{"data":13053,"content":13054,"nodeType":96},{},[13055],{"data":13056,"marks":13057,"value":178,"nodeType":83},{},[],{"metadata":13059,"sys":13062,"fields":13067},{"tags":13060,"concepts":13061},[],[],{"space":13063,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13065,"publishedVersion":62,"revision":44,"locale":29},{"sys":13064},{"type":12,"linkType":13,"id":14},{"sys":13066},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13068},{"url":194,"details":13069,"fileName":200,"contentType":201},{"size":196,"image":13070},{"width":198,"height":199},{"sys":13072,"fields":13075},{"id":13073,"createdAt":13074},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":13076,"slug":13077,"articleIntro":13076,"category":13078},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[13079],{"metadata":13080,"sys":13083,"fields":13090},{"tags":13081,"concepts":13082},[],[],{"space":13084,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13086,"publishedVersion":149,"revision":62,"contentType":13088,"locale":29},{"sys":13085},{"type":12,"linkType":13,"id":14},{"sys":13087},{"id":21,"type":12,"linkType":22},{"sys":13089},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13091,"metaTitle":159,"metaDescription":160,"mainTitle":13092,"subtitle":179,"heroImage":13107,"ctaButton":202,"ctaLink":203},[158],{"data":13093,"content":13094,"nodeType":133},{},[13095,13101],{"data":13096,"content":13097,"nodeType":171},{},[13098],{"data":13099,"marks":13100,"value":170,"nodeType":83},{},[],{"data":13102,"content":13103,"nodeType":96},{},[13104],{"data":13105,"marks":13106,"value":178,"nodeType":83},{},[],{"metadata":13108,"sys":13111,"fields":13116},{"tags":13109,"concepts":13110},[],[],{"space":13112,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13114,"publishedVersion":62,"revision":44,"locale":29},{"sys":13113},{"type":12,"linkType":13,"id":14},{"sys":13115},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13117},{"url":194,"details":13118,"fileName":200,"contentType":201},{"size":196,"image":13119},{"width":198,"height":199},{"sys":13121,"fields":13124},{"id":13122,"createdAt":13123},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":13125,"slug":13126,"articleIntro":13125,"category":13127},"2751 - Dépôts","compte-2751-depots",[13128],{"metadata":13129,"sys":13132,"fields":13139},{"tags":13130,"concepts":13131},[],[],{"space":13133,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13135,"publishedVersion":149,"revision":62,"contentType":13137,"locale":29},{"sys":13134},{"type":12,"linkType":13,"id":14},{"sys":13136},{"id":21,"type":12,"linkType":22},{"sys":13138},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13140,"metaTitle":159,"metaDescription":160,"mainTitle":13141,"subtitle":179,"heroImage":13156,"ctaButton":202,"ctaLink":203},[158],{"data":13142,"content":13143,"nodeType":133},{},[13144,13150],{"data":13145,"content":13146,"nodeType":171},{},[13147],{"data":13148,"marks":13149,"value":170,"nodeType":83},{},[],{"data":13151,"content":13152,"nodeType":96},{},[13153],{"data":13154,"marks":13155,"value":178,"nodeType":83},{},[],{"metadata":13157,"sys":13160,"fields":13165},{"tags":13158,"concepts":13159},[],[],{"space":13161,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13163,"publishedVersion":62,"revision":44,"locale":29},{"sys":13162},{"type":12,"linkType":13,"id":14},{"sys":13164},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13166},{"url":194,"details":13167,"fileName":200,"contentType":201},{"size":196,"image":13168},{"width":198,"height":199},{"sys":13170,"fields":13173},{"id":13171,"createdAt":13172},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":13174,"slug":13175,"articleIntro":13174,"category":13176},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[13177],{"metadata":13178,"sys":13181,"fields":13188},{"tags":13179,"concepts":13180},[],[],{"space":13182,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13184,"publishedVersion":149,"revision":62,"contentType":13186,"locale":29},{"sys":13183},{"type":12,"linkType":13,"id":14},{"sys":13185},{"id":21,"type":12,"linkType":22},{"sys":13187},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13189,"metaTitle":159,"metaDescription":160,"mainTitle":13190,"subtitle":179,"heroImage":13205,"ctaButton":202,"ctaLink":203},[158],{"data":13191,"content":13192,"nodeType":133},{},[13193,13199],{"data":13194,"content":13195,"nodeType":171},{},[13196],{"data":13197,"marks":13198,"value":170,"nodeType":83},{},[],{"data":13200,"content":13201,"nodeType":96},{},[13202],{"data":13203,"marks":13204,"value":178,"nodeType":83},{},[],{"metadata":13206,"sys":13209,"fields":13214},{"tags":13207,"concepts":13208},[],[],{"space":13210,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13212,"publishedVersion":62,"revision":44,"locale":29},{"sys":13211},{"type":12,"linkType":13,"id":14},{"sys":13213},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13215},{"url":194,"details":13216,"fileName":200,"contentType":201},{"size":196,"image":13217},{"width":198,"height":199},{"sys":13219,"fields":13222},{"id":13220,"createdAt":13221},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":13223,"slug":13224,"articleIntro":13223,"category":13225},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[13226],{"metadata":13227,"sys":13230,"fields":13237},{"tags":13228,"concepts":13229},[],[],{"space":13231,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13233,"publishedVersion":149,"revision":62,"contentType":13235,"locale":29},{"sys":13232},{"type":12,"linkType":13,"id":14},{"sys":13234},{"id":21,"type":12,"linkType":22},{"sys":13236},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13238,"metaTitle":159,"metaDescription":160,"mainTitle":13239,"subtitle":179,"heroImage":13254,"ctaButton":202,"ctaLink":203},[158],{"data":13240,"content":13241,"nodeType":133},{},[13242,13248],{"data":13243,"content":13244,"nodeType":171},{},[13245],{"data":13246,"marks":13247,"value":170,"nodeType":83},{},[],{"data":13249,"content":13250,"nodeType":96},{},[13251],{"data":13252,"marks":13253,"value":178,"nodeType":83},{},[],{"metadata":13255,"sys":13258,"fields":13263},{"tags":13256,"concepts":13257},[],[],{"space":13259,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13261,"publishedVersion":62,"revision":44,"locale":29},{"sys":13260},{"type":12,"linkType":13,"id":14},{"sys":13262},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13264},{"url":194,"details":13265,"fileName":200,"contentType":201},{"size":196,"image":13266},{"width":198,"height":199},{"sys":13268,"fields":13271},{"id":13269,"createdAt":13270},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":13272,"slug":13273,"articleIntro":13272,"category":13274},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[13275],{"metadata":13276,"sys":13279,"fields":13286},{"tags":13277,"concepts":13278},[],[],{"space":13280,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13282,"publishedVersion":149,"revision":62,"contentType":13284,"locale":29},{"sys":13281},{"type":12,"linkType":13,"id":14},{"sys":13283},{"id":21,"type":12,"linkType":22},{"sys":13285},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13287,"metaTitle":159,"metaDescription":160,"mainTitle":13288,"subtitle":179,"heroImage":13303,"ctaButton":202,"ctaLink":203},[158],{"data":13289,"content":13290,"nodeType":133},{},[13291,13297],{"data":13292,"content":13293,"nodeType":171},{},[13294],{"data":13295,"marks":13296,"value":170,"nodeType":83},{},[],{"data":13298,"content":13299,"nodeType":96},{},[13300],{"data":13301,"marks":13302,"value":178,"nodeType":83},{},[],{"metadata":13304,"sys":13307,"fields":13312},{"tags":13305,"concepts":13306},[],[],{"space":13308,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13310,"publishedVersion":62,"revision":44,"locale":29},{"sys":13309},{"type":12,"linkType":13,"id":14},{"sys":13311},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13313},{"url":194,"details":13314,"fileName":200,"contentType":201},{"size":196,"image":13315},{"width":198,"height":199},{"sys":13317,"fields":13320},{"id":13318,"createdAt":13319},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":13321,"slug":13322,"articleIntro":13321,"category":13323},"Compte 6237 - Publications","compte-6237-publications",[13324],{"metadata":13325,"sys":13328,"fields":13335},{"tags":13326,"concepts":13327},[],[],{"space":13329,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13331,"publishedVersion":149,"revision":62,"contentType":13333,"locale":29},{"sys":13330},{"type":12,"linkType":13,"id":14},{"sys":13332},{"id":21,"type":12,"linkType":22},{"sys":13334},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13336,"metaTitle":159,"metaDescription":160,"mainTitle":13337,"subtitle":179,"heroImage":13352,"ctaButton":202,"ctaLink":203},[158],{"data":13338,"content":13339,"nodeType":133},{},[13340,13346],{"data":13341,"content":13342,"nodeType":171},{},[13343],{"data":13344,"marks":13345,"value":170,"nodeType":83},{},[],{"data":13347,"content":13348,"nodeType":96},{},[13349],{"data":13350,"marks":13351,"value":178,"nodeType":83},{},[],{"metadata":13353,"sys":13356,"fields":13361},{"tags":13354,"concepts":13355},[],[],{"space":13357,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13359,"publishedVersion":62,"revision":44,"locale":29},{"sys":13358},{"type":12,"linkType":13,"id":14},{"sys":13360},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13362},{"url":194,"details":13363,"fileName":200,"contentType":201},{"size":196,"image":13364},{"width":198,"height":199},{"sys":13366,"fields":13369},{"id":13367,"createdAt":13368},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":13370,"slug":13371,"articleIntro":13370,"category":13372},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[13373],{"metadata":13374,"sys":13377,"fields":13384},{"tags":13375,"concepts":13376},[],[],{"space":13378,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13380,"publishedVersion":149,"revision":62,"contentType":13382,"locale":29},{"sys":13379},{"type":12,"linkType":13,"id":14},{"sys":13381},{"id":21,"type":12,"linkType":22},{"sys":13383},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13385,"metaTitle":159,"metaDescription":160,"mainTitle":13386,"subtitle":179,"heroImage":13401,"ctaButton":202,"ctaLink":203},[158],{"data":13387,"content":13388,"nodeType":133},{},[13389,13395],{"data":13390,"content":13391,"nodeType":171},{},[13392],{"data":13393,"marks":13394,"value":170,"nodeType":83},{},[],{"data":13396,"content":13397,"nodeType":96},{},[13398],{"data":13399,"marks":13400,"value":178,"nodeType":83},{},[],{"metadata":13402,"sys":13405,"fields":13410},{"tags":13403,"concepts":13404},[],[],{"space":13406,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13408,"publishedVersion":62,"revision":44,"locale":29},{"sys":13407},{"type":12,"linkType":13,"id":14},{"sys":13409},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13411},{"url":194,"details":13412,"fileName":200,"contentType":201},{"size":196,"image":13413},{"width":198,"height":199},{"sys":13415,"fields":13418},{"id":13416,"createdAt":13417},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13419,"slug":13420,"articleIntro":13419,"category":13421},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13422],{"metadata":13423,"sys":13426,"fields":13433},{"tags":13424,"concepts":13425},[],[],{"space":13427,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13429,"publishedVersion":149,"revision":62,"contentType":13431,"locale":29},{"sys":13428},{"type":12,"linkType":13,"id":14},{"sys":13430},{"id":21,"type":12,"linkType":22},{"sys":13432},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13434,"metaTitle":159,"metaDescription":160,"mainTitle":13435,"subtitle":179,"heroImage":13450,"ctaButton":202,"ctaLink":203},[158],{"data":13436,"content":13437,"nodeType":133},{},[13438,13444],{"data":13439,"content":13440,"nodeType":171},{},[13441],{"data":13442,"marks":13443,"value":170,"nodeType":83},{},[],{"data":13445,"content":13446,"nodeType":96},{},[13447],{"data":13448,"marks":13449,"value":178,"nodeType":83},{},[],{"metadata":13451,"sys":13454,"fields":13459},{"tags":13452,"concepts":13453},[],[],{"space":13455,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13457,"publishedVersion":62,"revision":44,"locale":29},{"sys":13456},{"type":12,"linkType":13,"id":14},{"sys":13458},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13460},{"url":194,"details":13461,"fileName":200,"contentType":201},{"size":196,"image":13462},{"width":198,"height":199},{"sys":13464,"fields":13467},{"id":13465,"createdAt":13466},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":13468,"slug":13469,"articleIntro":13468,"category":13470},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[13471],{"metadata":13472,"sys":13475,"fields":13482},{"tags":13473,"concepts":13474},[],[],{"space":13476,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13478,"publishedVersion":149,"revision":62,"contentType":13480,"locale":29},{"sys":13477},{"type":12,"linkType":13,"id":14},{"sys":13479},{"id":21,"type":12,"linkType":22},{"sys":13481},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13483,"metaTitle":159,"metaDescription":160,"mainTitle":13484,"subtitle":179,"heroImage":13499,"ctaButton":202,"ctaLink":203},[158],{"data":13485,"content":13486,"nodeType":133},{},[13487,13493],{"data":13488,"content":13489,"nodeType":171},{},[13490],{"data":13491,"marks":13492,"value":170,"nodeType":83},{},[],{"data":13494,"content":13495,"nodeType":96},{},[13496],{"data":13497,"marks":13498,"value":178,"nodeType":83},{},[],{"metadata":13500,"sys":13503,"fields":13508},{"tags":13501,"concepts":13502},[],[],{"space":13504,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13506,"publishedVersion":62,"revision":44,"locale":29},{"sys":13505},{"type":12,"linkType":13,"id":14},{"sys":13507},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13509},{"url":194,"details":13510,"fileName":200,"contentType":201},{"size":196,"image":13511},{"width":198,"height":199},{"sys":13513,"fields":13516},{"id":13514,"createdAt":13515},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":13517,"slug":13518,"articleIntro":13517,"category":13519},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[13520],{"metadata":13521,"sys":13524,"fields":13531},{"tags":13522,"concepts":13523},[],[],{"space":13525,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13527,"publishedVersion":149,"revision":62,"contentType":13529,"locale":29},{"sys":13526},{"type":12,"linkType":13,"id":14},{"sys":13528},{"id":21,"type":12,"linkType":22},{"sys":13530},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13532,"metaTitle":159,"metaDescription":160,"mainTitle":13533,"subtitle":179,"heroImage":13548,"ctaButton":202,"ctaLink":203},[158],{"data":13534,"content":13535,"nodeType":133},{},[13536,13542],{"data":13537,"content":13538,"nodeType":171},{},[13539],{"data":13540,"marks":13541,"value":170,"nodeType":83},{},[],{"data":13543,"content":13544,"nodeType":96},{},[13545],{"data":13546,"marks":13547,"value":178,"nodeType":83},{},[],{"metadata":13549,"sys":13552,"fields":13557},{"tags":13550,"concepts":13551},[],[],{"space":13553,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13555,"publishedVersion":62,"revision":44,"locale":29},{"sys":13554},{"type":12,"linkType":13,"id":14},{"sys":13556},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13558},{"url":194,"details":13559,"fileName":200,"contentType":201},{"size":196,"image":13560},{"width":198,"height":199},{"sys":13562,"fields":13565},{"id":13563,"createdAt":13564},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":13566,"slug":13567,"articleIntro":13566,"category":13568},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[13569],{"metadata":13570,"sys":13573,"fields":13580},{"tags":13571,"concepts":13572},[],[],{"space":13574,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13576,"publishedVersion":149,"revision":62,"contentType":13578,"locale":29},{"sys":13575},{"type":12,"linkType":13,"id":14},{"sys":13577},{"id":21,"type":12,"linkType":22},{"sys":13579},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13581,"metaTitle":159,"metaDescription":160,"mainTitle":13582,"subtitle":179,"heroImage":13597,"ctaButton":202,"ctaLink":203},[158],{"data":13583,"content":13584,"nodeType":133},{},[13585,13591],{"data":13586,"content":13587,"nodeType":171},{},[13588],{"data":13589,"marks":13590,"value":170,"nodeType":83},{},[],{"data":13592,"content":13593,"nodeType":96},{},[13594],{"data":13595,"marks":13596,"value":178,"nodeType":83},{},[],{"metadata":13598,"sys":13601,"fields":13606},{"tags":13599,"concepts":13600},[],[],{"space":13602,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13604,"publishedVersion":62,"revision":44,"locale":29},{"sys":13603},{"type":12,"linkType":13,"id":14},{"sys":13605},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13607},{"url":194,"details":13608,"fileName":200,"contentType":201},{"size":196,"image":13609},{"width":198,"height":199},{"sys":13611,"fields":13614},{"id":13612,"createdAt":13613},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":13615,"slug":13616,"articleIntro":13615,"category":13617},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[13618],{"metadata":13619,"sys":13622,"fields":13629},{"tags":13620,"concepts":13621},[],[],{"space":13623,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13625,"publishedVersion":149,"revision":62,"contentType":13627,"locale":29},{"sys":13624},{"type":12,"linkType":13,"id":14},{"sys":13626},{"id":21,"type":12,"linkType":22},{"sys":13628},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13630,"metaTitle":159,"metaDescription":160,"mainTitle":13631,"subtitle":179,"heroImage":13646,"ctaButton":202,"ctaLink":203},[158],{"data":13632,"content":13633,"nodeType":133},{},[13634,13640],{"data":13635,"content":13636,"nodeType":171},{},[13637],{"data":13638,"marks":13639,"value":170,"nodeType":83},{},[],{"data":13641,"content":13642,"nodeType":96},{},[13643],{"data":13644,"marks":13645,"value":178,"nodeType":83},{},[],{"metadata":13647,"sys":13650,"fields":13655},{"tags":13648,"concepts":13649},[],[],{"space":13651,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13653,"publishedVersion":62,"revision":44,"locale":29},{"sys":13652},{"type":12,"linkType":13,"id":14},{"sys":13654},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13656},{"url":194,"details":13657,"fileName":200,"contentType":201},{"size":196,"image":13658},{"width":198,"height":199},{"sys":13660,"fields":13663},{"id":13661,"createdAt":13662},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":13664,"slug":13665,"articleIntro":13664,"category":13666},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[13667],{"metadata":13668,"sys":13671,"fields":13678},{"tags":13669,"concepts":13670},[],[],{"space":13672,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13674,"publishedVersion":149,"revision":62,"contentType":13676,"locale":29},{"sys":13673},{"type":12,"linkType":13,"id":14},{"sys":13675},{"id":21,"type":12,"linkType":22},{"sys":13677},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13679,"metaTitle":159,"metaDescription":160,"mainTitle":13680,"subtitle":179,"heroImage":13695,"ctaButton":202,"ctaLink":203},[158],{"data":13681,"content":13682,"nodeType":133},{},[13683,13689],{"data":13684,"content":13685,"nodeType":171},{},[13686],{"data":13687,"marks":13688,"value":170,"nodeType":83},{},[],{"data":13690,"content":13691,"nodeType":96},{},[13692],{"data":13693,"marks":13694,"value":178,"nodeType":83},{},[],{"metadata":13696,"sys":13699,"fields":13704},{"tags":13697,"concepts":13698},[],[],{"space":13700,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13702,"publishedVersion":62,"revision":44,"locale":29},{"sys":13701},{"type":12,"linkType":13,"id":14},{"sys":13703},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13705},{"url":194,"details":13706,"fileName":200,"contentType":201},{"size":196,"image":13707},{"width":198,"height":199},{"sys":13709,"fields":13712},{"id":13710,"createdAt":13711},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":13713,"slug":13714,"articleIntro":13713,"category":13715},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[13716],{"metadata":13717,"sys":13720,"fields":13727},{"tags":13718,"concepts":13719},[],[],{"space":13721,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13723,"publishedVersion":149,"revision":62,"contentType":13725,"locale":29},{"sys":13722},{"type":12,"linkType":13,"id":14},{"sys":13724},{"id":21,"type":12,"linkType":22},{"sys":13726},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13728,"metaTitle":159,"metaDescription":160,"mainTitle":13729,"subtitle":179,"heroImage":13744,"ctaButton":202,"ctaLink":203},[158],{"data":13730,"content":13731,"nodeType":133},{},[13732,13738],{"data":13733,"content":13734,"nodeType":171},{},[13735],{"data":13736,"marks":13737,"value":170,"nodeType":83},{},[],{"data":13739,"content":13740,"nodeType":96},{},[13741],{"data":13742,"marks":13743,"value":178,"nodeType":83},{},[],{"metadata":13745,"sys":13748,"fields":13753},{"tags":13746,"concepts":13747},[],[],{"space":13749,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13751,"publishedVersion":62,"revision":44,"locale":29},{"sys":13750},{"type":12,"linkType":13,"id":14},{"sys":13752},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13754},{"url":194,"details":13755,"fileName":200,"contentType":201},{"size":196,"image":13756},{"width":198,"height":199},{"sys":13758,"fields":13761},{"id":13759,"createdAt":13760},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":13762,"slug":13763,"articleIntro":-1,"category":13764},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[13765],{"metadata":13766,"sys":13769,"fields":13776},{"tags":13767,"concepts":13768},[],[],{"space":13770,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13772,"publishedVersion":149,"revision":62,"contentType":13774,"locale":29},{"sys":13771},{"type":12,"linkType":13,"id":14},{"sys":13773},{"id":21,"type":12,"linkType":22},{"sys":13775},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13777,"metaTitle":159,"metaDescription":160,"mainTitle":13778,"subtitle":179,"heroImage":13793,"ctaButton":202,"ctaLink":203},[158],{"data":13779,"content":13780,"nodeType":133},{},[13781,13787],{"data":13782,"content":13783,"nodeType":171},{},[13784],{"data":13785,"marks":13786,"value":170,"nodeType":83},{},[],{"data":13788,"content":13789,"nodeType":96},{},[13790],{"data":13791,"marks":13792,"value":178,"nodeType":83},{},[],{"metadata":13794,"sys":13797,"fields":13802},{"tags":13795,"concepts":13796},[],[],{"space":13798,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13800,"publishedVersion":62,"revision":44,"locale":29},{"sys":13799},{"type":12,"linkType":13,"id":14},{"sys":13801},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13803},{"url":194,"details":13804,"fileName":200,"contentType":201},{"size":196,"image":13805},{"width":198,"height":199},{"sys":13807,"fields":13810},{"id":13808,"createdAt":13809},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":13811,"slug":13812,"articleIntro":13811,"category":13813},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[13814],{"metadata":13815,"sys":13818,"fields":13825},{"tags":13816,"concepts":13817},[],[],{"space":13819,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13821,"publishedVersion":149,"revision":62,"contentType":13823,"locale":29},{"sys":13820},{"type":12,"linkType":13,"id":14},{"sys":13822},{"id":21,"type":12,"linkType":22},{"sys":13824},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13826,"metaTitle":159,"metaDescription":160,"mainTitle":13827,"subtitle":179,"heroImage":13842,"ctaButton":202,"ctaLink":203},[158],{"data":13828,"content":13829,"nodeType":133},{},[13830,13836],{"data":13831,"content":13832,"nodeType":171},{},[13833],{"data":13834,"marks":13835,"value":170,"nodeType":83},{},[],{"data":13837,"content":13838,"nodeType":96},{},[13839],{"data":13840,"marks":13841,"value":178,"nodeType":83},{},[],{"metadata":13843,"sys":13846,"fields":13851},{"tags":13844,"concepts":13845},[],[],{"space":13847,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13849,"publishedVersion":62,"revision":44,"locale":29},{"sys":13848},{"type":12,"linkType":13,"id":14},{"sys":13850},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13852},{"url":194,"details":13853,"fileName":200,"contentType":201},{"size":196,"image":13854},{"width":198,"height":199},{"sys":13856,"fields":13859},{"id":13857,"createdAt":13858},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":13860,"slug":13861,"articleIntro":13860,"category":13862},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[13863],{"metadata":13864,"sys":13867,"fields":13874},{"tags":13865,"concepts":13866},[],[],{"space":13868,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13870,"publishedVersion":149,"revision":62,"contentType":13872,"locale":29},{"sys":13869},{"type":12,"linkType":13,"id":14},{"sys":13871},{"id":21,"type":12,"linkType":22},{"sys":13873},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13875,"metaTitle":159,"metaDescription":160,"mainTitle":13876,"subtitle":179,"heroImage":13891,"ctaButton":202,"ctaLink":203},[158],{"data":13877,"content":13878,"nodeType":133},{},[13879,13885],{"data":13880,"content":13881,"nodeType":171},{},[13882],{"data":13883,"marks":13884,"value":170,"nodeType":83},{},[],{"data":13886,"content":13887,"nodeType":96},{},[13888],{"data":13889,"marks":13890,"value":178,"nodeType":83},{},[],{"metadata":13892,"sys":13895,"fields":13900},{"tags":13893,"concepts":13894},[],[],{"space":13896,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13898,"publishedVersion":62,"revision":44,"locale":29},{"sys":13897},{"type":12,"linkType":13,"id":14},{"sys":13899},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13901},{"url":194,"details":13902,"fileName":200,"contentType":201},{"size":196,"image":13903},{"width":198,"height":199},{"sys":13905,"fields":13908},{"id":13906,"createdAt":13907},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":13909,"slug":13910,"articleIntro":-1,"category":13911},"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",[13912],{"metadata":13913,"sys":13916,"fields":13923},{"tags":13914,"concepts":13915},[],[],{"space":13917,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13919,"publishedVersion":149,"revision":62,"contentType":13921,"locale":29},{"sys":13918},{"type":12,"linkType":13,"id":14},{"sys":13920},{"id":21,"type":12,"linkType":22},{"sys":13922},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13924,"metaTitle":159,"metaDescription":160,"mainTitle":13925,"subtitle":179,"heroImage":13940,"ctaButton":202,"ctaLink":203},[158],{"data":13926,"content":13927,"nodeType":133},{},[13928,13934],{"data":13929,"content":13930,"nodeType":171},{},[13931],{"data":13932,"marks":13933,"value":170,"nodeType":83},{},[],{"data":13935,"content":13936,"nodeType":96},{},[13937],{"data":13938,"marks":13939,"value":178,"nodeType":83},{},[],{"metadata":13941,"sys":13944,"fields":13949},{"tags":13942,"concepts":13943},[],[],{"space":13945,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13947,"publishedVersion":62,"revision":44,"locale":29},{"sys":13946},{"type":12,"linkType":13,"id":14},{"sys":13948},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13950},{"url":194,"details":13951,"fileName":200,"contentType":201},{"size":196,"image":13952},{"width":198,"height":199},{"sys":13954,"fields":13957},{"id":13955,"createdAt":13956},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":13958,"slug":13959,"articleIntro":13958,"category":13960},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[13961],{"metadata":13962,"sys":13965,"fields":13972},{"tags":13963,"concepts":13964},[],[],{"space":13966,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":13968,"publishedVersion":149,"revision":62,"contentType":13970,"locale":29},{"sys":13967},{"type":12,"linkType":13,"id":14},{"sys":13969},{"id":21,"type":12,"linkType":22},{"sys":13971},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":13973,"metaTitle":159,"metaDescription":160,"mainTitle":13974,"subtitle":179,"heroImage":13989,"ctaButton":202,"ctaLink":203},[158],{"data":13975,"content":13976,"nodeType":133},{},[13977,13983],{"data":13978,"content":13979,"nodeType":171},{},[13980],{"data":13981,"marks":13982,"value":170,"nodeType":83},{},[],{"data":13984,"content":13985,"nodeType":96},{},[13986],{"data":13987,"marks":13988,"value":178,"nodeType":83},{},[],{"metadata":13990,"sys":13993,"fields":13998},{"tags":13991,"concepts":13992},[],[],{"space":13994,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":13996,"publishedVersion":62,"revision":44,"locale":29},{"sys":13995},{"type":12,"linkType":13,"id":14},{"sys":13997},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":13999},{"url":194,"details":14000,"fileName":200,"contentType":201},{"size":196,"image":14001},{"width":198,"height":199},{"sys":14003,"fields":14006},{"id":14004,"createdAt":14005},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":14007,"slug":14008,"articleIntro":14007,"category":14009},"6248 - Divers","compte-6248-divers",[14010],{"metadata":14011,"sys":14014,"fields":14021},{"tags":14012,"concepts":14013},[],[],{"space":14015,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14017,"publishedVersion":149,"revision":62,"contentType":14019,"locale":29},{"sys":14016},{"type":12,"linkType":13,"id":14},{"sys":14018},{"id":21,"type":12,"linkType":22},{"sys":14020},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14022,"metaTitle":159,"metaDescription":160,"mainTitle":14023,"subtitle":179,"heroImage":14038,"ctaButton":202,"ctaLink":203},[158],{"data":14024,"content":14025,"nodeType":133},{},[14026,14032],{"data":14027,"content":14028,"nodeType":171},{},[14029],{"data":14030,"marks":14031,"value":170,"nodeType":83},{},[],{"data":14033,"content":14034,"nodeType":96},{},[14035],{"data":14036,"marks":14037,"value":178,"nodeType":83},{},[],{"metadata":14039,"sys":14042,"fields":14047},{"tags":14040,"concepts":14041},[],[],{"space":14043,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14045,"publishedVersion":62,"revision":44,"locale":29},{"sys":14044},{"type":12,"linkType":13,"id":14},{"sys":14046},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14048},{"url":194,"details":14049,"fileName":200,"contentType":201},{"size":196,"image":14050},{"width":198,"height":199},{"sys":14052,"fields":14055},{"id":14053,"createdAt":14054},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":14056,"slug":14057,"articleIntro":-1,"category":14058},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[14059],{"metadata":14060,"sys":14063,"fields":14070},{"tags":14061,"concepts":14062},[],[],{"space":14064,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14066,"publishedVersion":149,"revision":62,"contentType":14068,"locale":29},{"sys":14065},{"type":12,"linkType":13,"id":14},{"sys":14067},{"id":21,"type":12,"linkType":22},{"sys":14069},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14071,"metaTitle":159,"metaDescription":160,"mainTitle":14072,"subtitle":179,"heroImage":14087,"ctaButton":202,"ctaLink":203},[158],{"data":14073,"content":14074,"nodeType":133},{},[14075,14081],{"data":14076,"content":14077,"nodeType":171},{},[14078],{"data":14079,"marks":14080,"value":170,"nodeType":83},{},[],{"data":14082,"content":14083,"nodeType":96},{},[14084],{"data":14085,"marks":14086,"value":178,"nodeType":83},{},[],{"metadata":14088,"sys":14091,"fields":14096},{"tags":14089,"concepts":14090},[],[],{"space":14092,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14094,"publishedVersion":62,"revision":44,"locale":29},{"sys":14093},{"type":12,"linkType":13,"id":14},{"sys":14095},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14097},{"url":194,"details":14098,"fileName":200,"contentType":201},{"size":196,"image":14099},{"width":198,"height":199},{"sys":14101,"fields":14104},{"id":14102,"createdAt":14103},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":14105,"slug":14106,"articleIntro":14105,"category":14107},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[14108],{"metadata":14109,"sys":14112,"fields":14119},{"tags":14110,"concepts":14111},[],[],{"space":14113,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14115,"publishedVersion":149,"revision":62,"contentType":14117,"locale":29},{"sys":14114},{"type":12,"linkType":13,"id":14},{"sys":14116},{"id":21,"type":12,"linkType":22},{"sys":14118},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14120,"metaTitle":159,"metaDescription":160,"mainTitle":14121,"subtitle":179,"heroImage":14136,"ctaButton":202,"ctaLink":203},[158],{"data":14122,"content":14123,"nodeType":133},{},[14124,14130],{"data":14125,"content":14126,"nodeType":171},{},[14127],{"data":14128,"marks":14129,"value":170,"nodeType":83},{},[],{"data":14131,"content":14132,"nodeType":96},{},[14133],{"data":14134,"marks":14135,"value":178,"nodeType":83},{},[],{"metadata":14137,"sys":14140,"fields":14145},{"tags":14138,"concepts":14139},[],[],{"space":14141,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14143,"publishedVersion":62,"revision":44,"locale":29},{"sys":14142},{"type":12,"linkType":13,"id":14},{"sys":14144},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14146},{"url":194,"details":14147,"fileName":200,"contentType":201},{"size":196,"image":14148},{"width":198,"height":199},{"sys":14150,"fields":14153},{"id":14151,"createdAt":14152},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":14154,"slug":14155,"articleIntro":-1,"category":14156},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[14157],{"metadata":14158,"sys":14161,"fields":14168},{"tags":14159,"concepts":14160},[],[],{"space":14162,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14164,"publishedVersion":149,"revision":62,"contentType":14166,"locale":29},{"sys":14163},{"type":12,"linkType":13,"id":14},{"sys":14165},{"id":21,"type":12,"linkType":22},{"sys":14167},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14169,"metaTitle":159,"metaDescription":160,"mainTitle":14170,"subtitle":179,"heroImage":14185,"ctaButton":202,"ctaLink":203},[158],{"data":14171,"content":14172,"nodeType":133},{},[14173,14179],{"data":14174,"content":14175,"nodeType":171},{},[14176],{"data":14177,"marks":14178,"value":170,"nodeType":83},{},[],{"data":14180,"content":14181,"nodeType":96},{},[14182],{"data":14183,"marks":14184,"value":178,"nodeType":83},{},[],{"metadata":14186,"sys":14189,"fields":14194},{"tags":14187,"concepts":14188},[],[],{"space":14190,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14192,"publishedVersion":62,"revision":44,"locale":29},{"sys":14191},{"type":12,"linkType":13,"id":14},{"sys":14193},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14195},{"url":194,"details":14196,"fileName":200,"contentType":201},{"size":196,"image":14197},{"width":198,"height":199},{"sys":14199,"fields":14202},{"id":14200,"createdAt":14201},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":14203,"slug":14204,"articleIntro":14203,"category":14205},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[14206],{"metadata":14207,"sys":14210,"fields":14217},{"tags":14208,"concepts":14209},[],[],{"space":14211,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14213,"publishedVersion":149,"revision":62,"contentType":14215,"locale":29},{"sys":14212},{"type":12,"linkType":13,"id":14},{"sys":14214},{"id":21,"type":12,"linkType":22},{"sys":14216},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14218,"metaTitle":159,"metaDescription":160,"mainTitle":14219,"subtitle":179,"heroImage":14234,"ctaButton":202,"ctaLink":203},[158],{"data":14220,"content":14221,"nodeType":133},{},[14222,14228],{"data":14223,"content":14224,"nodeType":171},{},[14225],{"data":14226,"marks":14227,"value":170,"nodeType":83},{},[],{"data":14229,"content":14230,"nodeType":96},{},[14231],{"data":14232,"marks":14233,"value":178,"nodeType":83},{},[],{"metadata":14235,"sys":14238,"fields":14243},{"tags":14236,"concepts":14237},[],[],{"space":14239,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14241,"publishedVersion":62,"revision":44,"locale":29},{"sys":14240},{"type":12,"linkType":13,"id":14},{"sys":14242},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14244},{"url":194,"details":14245,"fileName":200,"contentType":201},{"size":196,"image":14246},{"width":198,"height":199},{"sys":14248,"fields":14251},{"id":14249,"createdAt":14250},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":14252,"slug":14253,"articleIntro":14252,"category":14254},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[14255],{"metadata":14256,"sys":14259,"fields":14266},{"tags":14257,"concepts":14258},[],[],{"space":14260,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14262,"publishedVersion":149,"revision":62,"contentType":14264,"locale":29},{"sys":14261},{"type":12,"linkType":13,"id":14},{"sys":14263},{"id":21,"type":12,"linkType":22},{"sys":14265},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14267,"metaTitle":159,"metaDescription":160,"mainTitle":14268,"subtitle":179,"heroImage":14283,"ctaButton":202,"ctaLink":203},[158],{"data":14269,"content":14270,"nodeType":133},{},[14271,14277],{"data":14272,"content":14273,"nodeType":171},{},[14274],{"data":14275,"marks":14276,"value":170,"nodeType":83},{},[],{"data":14278,"content":14279,"nodeType":96},{},[14280],{"data":14281,"marks":14282,"value":178,"nodeType":83},{},[],{"metadata":14284,"sys":14287,"fields":14292},{"tags":14285,"concepts":14286},[],[],{"space":14288,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14290,"publishedVersion":62,"revision":44,"locale":29},{"sys":14289},{"type":12,"linkType":13,"id":14},{"sys":14291},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14293},{"url":194,"details":14294,"fileName":200,"contentType":201},{"size":196,"image":14295},{"width":198,"height":199},{"sys":14297,"fields":14300},{"id":14298,"createdAt":14299},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":14301,"slug":14302,"articleIntro":14301,"category":14303},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[14304],{"metadata":14305,"sys":14308,"fields":14315},{"tags":14306,"concepts":14307},[],[],{"space":14309,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14311,"publishedVersion":149,"revision":62,"contentType":14313,"locale":29},{"sys":14310},{"type":12,"linkType":13,"id":14},{"sys":14312},{"id":21,"type":12,"linkType":22},{"sys":14314},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14316,"metaTitle":159,"metaDescription":160,"mainTitle":14317,"subtitle":179,"heroImage":14332,"ctaButton":202,"ctaLink":203},[158],{"data":14318,"content":14319,"nodeType":133},{},[14320,14326],{"data":14321,"content":14322,"nodeType":171},{},[14323],{"data":14324,"marks":14325,"value":170,"nodeType":83},{},[],{"data":14327,"content":14328,"nodeType":96},{},[14329],{"data":14330,"marks":14331,"value":178,"nodeType":83},{},[],{"metadata":14333,"sys":14336,"fields":14341},{"tags":14334,"concepts":14335},[],[],{"space":14337,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14339,"publishedVersion":62,"revision":44,"locale":29},{"sys":14338},{"type":12,"linkType":13,"id":14},{"sys":14340},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14342},{"url":194,"details":14343,"fileName":200,"contentType":201},{"size":196,"image":14344},{"width":198,"height":199},{"sys":14346,"fields":14349},{"id":14347,"createdAt":14348},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":14350,"slug":14351,"articleIntro":14350,"category":14352},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[14353],{"metadata":14354,"sys":14357,"fields":14364},{"tags":14355,"concepts":14356},[],[],{"space":14358,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14360,"publishedVersion":149,"revision":62,"contentType":14362,"locale":29},{"sys":14359},{"type":12,"linkType":13,"id":14},{"sys":14361},{"id":21,"type":12,"linkType":22},{"sys":14363},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14365,"metaTitle":159,"metaDescription":160,"mainTitle":14366,"subtitle":179,"heroImage":14381,"ctaButton":202,"ctaLink":203},[158],{"data":14367,"content":14368,"nodeType":133},{},[14369,14375],{"data":14370,"content":14371,"nodeType":171},{},[14372],{"data":14373,"marks":14374,"value":170,"nodeType":83},{},[],{"data":14376,"content":14377,"nodeType":96},{},[14378],{"data":14379,"marks":14380,"value":178,"nodeType":83},{},[],{"metadata":14382,"sys":14385,"fields":14390},{"tags":14383,"concepts":14384},[],[],{"space":14386,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14388,"publishedVersion":62,"revision":44,"locale":29},{"sys":14387},{"type":12,"linkType":13,"id":14},{"sys":14389},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14391},{"url":194,"details":14392,"fileName":200,"contentType":201},{"size":196,"image":14393},{"width":198,"height":199},{"sys":14395,"fields":14398},{"id":14396,"createdAt":14397},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":14399,"slug":14400,"articleIntro":-1,"category":14401},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[14402],{"metadata":14403,"sys":14406,"fields":14413},{"tags":14404,"concepts":14405},[],[],{"space":14407,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14409,"publishedVersion":149,"revision":62,"contentType":14411,"locale":29},{"sys":14408},{"type":12,"linkType":13,"id":14},{"sys":14410},{"id":21,"type":12,"linkType":22},{"sys":14412},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14414,"metaTitle":159,"metaDescription":160,"mainTitle":14415,"subtitle":179,"heroImage":14430,"ctaButton":202,"ctaLink":203},[158],{"data":14416,"content":14417,"nodeType":133},{},[14418,14424],{"data":14419,"content":14420,"nodeType":171},{},[14421],{"data":14422,"marks":14423,"value":170,"nodeType":83},{},[],{"data":14425,"content":14426,"nodeType":96},{},[14427],{"data":14428,"marks":14429,"value":178,"nodeType":83},{},[],{"metadata":14431,"sys":14434,"fields":14439},{"tags":14432,"concepts":14433},[],[],{"space":14435,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14437,"publishedVersion":62,"revision":44,"locale":29},{"sys":14436},{"type":12,"linkType":13,"id":14},{"sys":14438},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14440},{"url":194,"details":14441,"fileName":200,"contentType":201},{"size":196,"image":14442},{"width":198,"height":199},{"sys":14444,"fields":14447},{"id":14445,"createdAt":14446},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":14448,"slug":14449,"articleIntro":-1,"category":14450},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[14451],{"metadata":14452,"sys":14455,"fields":14462},{"tags":14453,"concepts":14454},[],[],{"space":14456,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14458,"publishedVersion":149,"revision":62,"contentType":14460,"locale":29},{"sys":14457},{"type":12,"linkType":13,"id":14},{"sys":14459},{"id":21,"type":12,"linkType":22},{"sys":14461},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14463,"metaTitle":159,"metaDescription":160,"mainTitle":14464,"subtitle":179,"heroImage":14479,"ctaButton":202,"ctaLink":203},[158],{"data":14465,"content":14466,"nodeType":133},{},[14467,14473],{"data":14468,"content":14469,"nodeType":171},{},[14470],{"data":14471,"marks":14472,"value":170,"nodeType":83},{},[],{"data":14474,"content":14475,"nodeType":96},{},[14476],{"data":14477,"marks":14478,"value":178,"nodeType":83},{},[],{"metadata":14480,"sys":14483,"fields":14488},{"tags":14481,"concepts":14482},[],[],{"space":14484,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14486,"publishedVersion":62,"revision":44,"locale":29},{"sys":14485},{"type":12,"linkType":13,"id":14},{"sys":14487},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14489},{"url":194,"details":14490,"fileName":200,"contentType":201},{"size":196,"image":14491},{"width":198,"height":199},{"sys":14493,"fields":14496},{"id":14494,"createdAt":14495},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":14497,"slug":14498,"articleIntro":-1,"category":14499},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[14500],{"metadata":14501,"sys":14504,"fields":14511},{"tags":14502,"concepts":14503},[],[],{"space":14505,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14507,"publishedVersion":149,"revision":62,"contentType":14509,"locale":29},{"sys":14506},{"type":12,"linkType":13,"id":14},{"sys":14508},{"id":21,"type":12,"linkType":22},{"sys":14510},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14512,"metaTitle":159,"metaDescription":160,"mainTitle":14513,"subtitle":179,"heroImage":14528,"ctaButton":202,"ctaLink":203},[158],{"data":14514,"content":14515,"nodeType":133},{},[14516,14522],{"data":14517,"content":14518,"nodeType":171},{},[14519],{"data":14520,"marks":14521,"value":170,"nodeType":83},{},[],{"data":14523,"content":14524,"nodeType":96},{},[14525],{"data":14526,"marks":14527,"value":178,"nodeType":83},{},[],{"metadata":14529,"sys":14532,"fields":14537},{"tags":14530,"concepts":14531},[],[],{"space":14533,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14535,"publishedVersion":62,"revision":44,"locale":29},{"sys":14534},{"type":12,"linkType":13,"id":14},{"sys":14536},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14538},{"url":194,"details":14539,"fileName":200,"contentType":201},{"size":196,"image":14540},{"width":198,"height":199},{"sys":14542,"fields":14545},{"id":14543,"createdAt":14544},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":14546,"slug":14547,"articleIntro":14546,"category":14548},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[14549],{"metadata":14550,"sys":14553,"fields":14560},{"tags":14551,"concepts":14552},[],[],{"space":14554,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14556,"publishedVersion":149,"revision":62,"contentType":14558,"locale":29},{"sys":14555},{"type":12,"linkType":13,"id":14},{"sys":14557},{"id":21,"type":12,"linkType":22},{"sys":14559},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14561,"metaTitle":159,"metaDescription":160,"mainTitle":14562,"subtitle":179,"heroImage":14577,"ctaButton":202,"ctaLink":203},[158],{"data":14563,"content":14564,"nodeType":133},{},[14565,14571],{"data":14566,"content":14567,"nodeType":171},{},[14568],{"data":14569,"marks":14570,"value":170,"nodeType":83},{},[],{"data":14572,"content":14573,"nodeType":96},{},[14574],{"data":14575,"marks":14576,"value":178,"nodeType":83},{},[],{"metadata":14578,"sys":14581,"fields":14586},{"tags":14579,"concepts":14580},[],[],{"space":14582,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14584,"publishedVersion":62,"revision":44,"locale":29},{"sys":14583},{"type":12,"linkType":13,"id":14},{"sys":14585},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14587},{"url":194,"details":14588,"fileName":200,"contentType":201},{"size":196,"image":14589},{"width":198,"height":199},{"sys":14591,"fields":14594},{"id":14592,"createdAt":14593},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":14595,"slug":14596,"articleIntro":14597,"category":14598},"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.",[14599],{"metadata":14600,"sys":14603,"fields":14610},{"tags":14601,"concepts":14602},[],[],{"space":14604,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14606,"publishedVersion":149,"revision":62,"contentType":14608,"locale":29},{"sys":14605},{"type":12,"linkType":13,"id":14},{"sys":14607},{"id":21,"type":12,"linkType":22},{"sys":14609},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14611,"metaTitle":159,"metaDescription":160,"mainTitle":14612,"subtitle":179,"heroImage":14627,"ctaButton":202,"ctaLink":203},[158],{"data":14613,"content":14614,"nodeType":133},{},[14615,14621],{"data":14616,"content":14617,"nodeType":171},{},[14618],{"data":14619,"marks":14620,"value":170,"nodeType":83},{},[],{"data":14622,"content":14623,"nodeType":96},{},[14624],{"data":14625,"marks":14626,"value":178,"nodeType":83},{},[],{"metadata":14628,"sys":14631,"fields":14636},{"tags":14629,"concepts":14630},[],[],{"space":14632,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14634,"publishedVersion":62,"revision":44,"locale":29},{"sys":14633},{"type":12,"linkType":13,"id":14},{"sys":14635},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14637},{"url":194,"details":14638,"fileName":200,"contentType":201},{"size":196,"image":14639},{"width":198,"height":199},{"sys":14641,"fields":14644},{"id":14642,"createdAt":14643},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":14645,"slug":14646,"articleIntro":14645,"category":14647},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[14648],{"metadata":14649,"sys":14652,"fields":14659},{"tags":14650,"concepts":14651},[],[],{"space":14653,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14655,"publishedVersion":149,"revision":62,"contentType":14657,"locale":29},{"sys":14654},{"type":12,"linkType":13,"id":14},{"sys":14656},{"id":21,"type":12,"linkType":22},{"sys":14658},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14660,"metaTitle":159,"metaDescription":160,"mainTitle":14661,"subtitle":179,"heroImage":14676,"ctaButton":202,"ctaLink":203},[158],{"data":14662,"content":14663,"nodeType":133},{},[14664,14670],{"data":14665,"content":14666,"nodeType":171},{},[14667],{"data":14668,"marks":14669,"value":170,"nodeType":83},{},[],{"data":14671,"content":14672,"nodeType":96},{},[14673],{"data":14674,"marks":14675,"value":178,"nodeType":83},{},[],{"metadata":14677,"sys":14680,"fields":14685},{"tags":14678,"concepts":14679},[],[],{"space":14681,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14683,"publishedVersion":62,"revision":44,"locale":29},{"sys":14682},{"type":12,"linkType":13,"id":14},{"sys":14684},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14686},{"url":194,"details":14687,"fileName":200,"contentType":201},{"size":196,"image":14688},{"width":198,"height":199},{"sys":14690,"fields":14693},{"id":14691,"createdAt":14692},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":14694,"slug":14695,"articleIntro":14694,"category":14696},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[14697],{"metadata":14698,"sys":14701,"fields":14708},{"tags":14699,"concepts":14700},[],[],{"space":14702,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14704,"publishedVersion":149,"revision":62,"contentType":14706,"locale":29},{"sys":14703},{"type":12,"linkType":13,"id":14},{"sys":14705},{"id":21,"type":12,"linkType":22},{"sys":14707},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14709,"metaTitle":159,"metaDescription":160,"mainTitle":14710,"subtitle":179,"heroImage":14725,"ctaButton":202,"ctaLink":203},[158],{"data":14711,"content":14712,"nodeType":133},{},[14713,14719],{"data":14714,"content":14715,"nodeType":171},{},[14716],{"data":14717,"marks":14718,"value":170,"nodeType":83},{},[],{"data":14720,"content":14721,"nodeType":96},{},[14722],{"data":14723,"marks":14724,"value":178,"nodeType":83},{},[],{"metadata":14726,"sys":14729,"fields":14734},{"tags":14727,"concepts":14728},[],[],{"space":14730,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14732,"publishedVersion":62,"revision":44,"locale":29},{"sys":14731},{"type":12,"linkType":13,"id":14},{"sys":14733},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14735},{"url":194,"details":14736,"fileName":200,"contentType":201},{"size":196,"image":14737},{"width":198,"height":199},{"sys":14739,"fields":14742},{"id":14740,"createdAt":14741},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":14743,"slug":14744,"articleIntro":14743,"category":14745},"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",[14746],{"metadata":14747,"sys":14750,"fields":14757},{"tags":14748,"concepts":14749},[],[],{"space":14751,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14753,"publishedVersion":149,"revision":62,"contentType":14755,"locale":29},{"sys":14752},{"type":12,"linkType":13,"id":14},{"sys":14754},{"id":21,"type":12,"linkType":22},{"sys":14756},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14758,"metaTitle":159,"metaDescription":160,"mainTitle":14759,"subtitle":179,"heroImage":14774,"ctaButton":202,"ctaLink":203},[158],{"data":14760,"content":14761,"nodeType":133},{},[14762,14768],{"data":14763,"content":14764,"nodeType":171},{},[14765],{"data":14766,"marks":14767,"value":170,"nodeType":83},{},[],{"data":14769,"content":14770,"nodeType":96},{},[14771],{"data":14772,"marks":14773,"value":178,"nodeType":83},{},[],{"metadata":14775,"sys":14778,"fields":14783},{"tags":14776,"concepts":14777},[],[],{"space":14779,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14781,"publishedVersion":62,"revision":44,"locale":29},{"sys":14780},{"type":12,"linkType":13,"id":14},{"sys":14782},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14784},{"url":194,"details":14785,"fileName":200,"contentType":201},{"size":196,"image":14786},{"width":198,"height":199},{"sys":14788,"fields":14791},{"id":14789,"createdAt":14790},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":14792,"slug":14793,"articleIntro":14794,"category":14795},"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.",[14796],{"metadata":14797,"sys":14800,"fields":14807},{"tags":14798,"concepts":14799},[],[],{"space":14801,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14803,"publishedVersion":149,"revision":62,"contentType":14805,"locale":29},{"sys":14802},{"type":12,"linkType":13,"id":14},{"sys":14804},{"id":21,"type":12,"linkType":22},{"sys":14806},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14808,"metaTitle":159,"metaDescription":160,"mainTitle":14809,"subtitle":179,"heroImage":14824,"ctaButton":202,"ctaLink":203},[158],{"data":14810,"content":14811,"nodeType":133},{},[14812,14818],{"data":14813,"content":14814,"nodeType":171},{},[14815],{"data":14816,"marks":14817,"value":170,"nodeType":83},{},[],{"data":14819,"content":14820,"nodeType":96},{},[14821],{"data":14822,"marks":14823,"value":178,"nodeType":83},{},[],{"metadata":14825,"sys":14828,"fields":14833},{"tags":14826,"concepts":14827},[],[],{"space":14829,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14831,"publishedVersion":62,"revision":44,"locale":29},{"sys":14830},{"type":12,"linkType":13,"id":14},{"sys":14832},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14834},{"url":194,"details":14835,"fileName":200,"contentType":201},{"size":196,"image":14836},{"width":198,"height":199},{"sys":14838,"fields":14841},{"id":14839,"createdAt":14840},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":14842,"slug":14843,"articleIntro":14842,"category":14844},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[14845],{"metadata":14846,"sys":14849,"fields":14856},{"tags":14847,"concepts":14848},[],[],{"space":14850,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14852,"publishedVersion":149,"revision":62,"contentType":14854,"locale":29},{"sys":14851},{"type":12,"linkType":13,"id":14},{"sys":14853},{"id":21,"type":12,"linkType":22},{"sys":14855},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14857,"metaTitle":159,"metaDescription":160,"mainTitle":14858,"subtitle":179,"heroImage":14873,"ctaButton":202,"ctaLink":203},[158],{"data":14859,"content":14860,"nodeType":133},{},[14861,14867],{"data":14862,"content":14863,"nodeType":171},{},[14864],{"data":14865,"marks":14866,"value":170,"nodeType":83},{},[],{"data":14868,"content":14869,"nodeType":96},{},[14870],{"data":14871,"marks":14872,"value":178,"nodeType":83},{},[],{"metadata":14874,"sys":14877,"fields":14882},{"tags":14875,"concepts":14876},[],[],{"space":14878,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14880,"publishedVersion":62,"revision":44,"locale":29},{"sys":14879},{"type":12,"linkType":13,"id":14},{"sys":14881},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14883},{"url":194,"details":14884,"fileName":200,"contentType":201},{"size":196,"image":14885},{"width":198,"height":199},{"sys":14887,"fields":14890},{"id":14888,"createdAt":14889},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":14891,"slug":14892,"articleIntro":14893,"category":14894},"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.",[14895],{"metadata":14896,"sys":14899,"fields":14906},{"tags":14897,"concepts":14898},[],[],{"space":14900,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14902,"publishedVersion":149,"revision":62,"contentType":14904,"locale":29},{"sys":14901},{"type":12,"linkType":13,"id":14},{"sys":14903},{"id":21,"type":12,"linkType":22},{"sys":14905},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14907,"metaTitle":159,"metaDescription":160,"mainTitle":14908,"subtitle":179,"heroImage":14923,"ctaButton":202,"ctaLink":203},[158],{"data":14909,"content":14910,"nodeType":133},{},[14911,14917],{"data":14912,"content":14913,"nodeType":171},{},[14914],{"data":14915,"marks":14916,"value":170,"nodeType":83},{},[],{"data":14918,"content":14919,"nodeType":96},{},[14920],{"data":14921,"marks":14922,"value":178,"nodeType":83},{},[],{"metadata":14924,"sys":14927,"fields":14932},{"tags":14925,"concepts":14926},[],[],{"space":14928,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14930,"publishedVersion":62,"revision":44,"locale":29},{"sys":14929},{"type":12,"linkType":13,"id":14},{"sys":14931},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14933},{"url":194,"details":14934,"fileName":200,"contentType":201},{"size":196,"image":14935},{"width":198,"height":199},{"sys":14937,"fields":14940},{"id":14938,"createdAt":14939},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":14941,"slug":14942,"articleIntro":-1,"category":14943},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[14944],{"metadata":14945,"sys":14948,"fields":14955},{"tags":14946,"concepts":14947},[],[],{"space":14949,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":14951,"publishedVersion":149,"revision":62,"contentType":14953,"locale":29},{"sys":14950},{"type":12,"linkType":13,"id":14},{"sys":14952},{"id":21,"type":12,"linkType":22},{"sys":14954},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":14956,"metaTitle":159,"metaDescription":160,"mainTitle":14957,"subtitle":179,"heroImage":14972,"ctaButton":202,"ctaLink":203},[158],{"data":14958,"content":14959,"nodeType":133},{},[14960,14966],{"data":14961,"content":14962,"nodeType":171},{},[14963],{"data":14964,"marks":14965,"value":170,"nodeType":83},{},[],{"data":14967,"content":14968,"nodeType":96},{},[14969],{"data":14970,"marks":14971,"value":178,"nodeType":83},{},[],{"metadata":14973,"sys":14976,"fields":14981},{"tags":14974,"concepts":14975},[],[],{"space":14977,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":14979,"publishedVersion":62,"revision":44,"locale":29},{"sys":14978},{"type":12,"linkType":13,"id":14},{"sys":14980},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":14982},{"url":194,"details":14983,"fileName":200,"contentType":201},{"size":196,"image":14984},{"width":198,"height":199},{"sys":14986,"fields":14989},{"id":14987,"createdAt":14988},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":14990,"slug":14991,"articleIntro":14990,"category":14992},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[14993],{"metadata":14994,"sys":14997,"fields":15004},{"tags":14995,"concepts":14996},[],[],{"space":14998,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15000,"publishedVersion":149,"revision":62,"contentType":15002,"locale":29},{"sys":14999},{"type":12,"linkType":13,"id":14},{"sys":15001},{"id":21,"type":12,"linkType":22},{"sys":15003},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15005,"metaTitle":159,"metaDescription":160,"mainTitle":15006,"subtitle":179,"heroImage":15021,"ctaButton":202,"ctaLink":203},[158],{"data":15007,"content":15008,"nodeType":133},{},[15009,15015],{"data":15010,"content":15011,"nodeType":171},{},[15012],{"data":15013,"marks":15014,"value":170,"nodeType":83},{},[],{"data":15016,"content":15017,"nodeType":96},{},[15018],{"data":15019,"marks":15020,"value":178,"nodeType":83},{},[],{"metadata":15022,"sys":15025,"fields":15030},{"tags":15023,"concepts":15024},[],[],{"space":15026,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15028,"publishedVersion":62,"revision":44,"locale":29},{"sys":15027},{"type":12,"linkType":13,"id":14},{"sys":15029},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15031},{"url":194,"details":15032,"fileName":200,"contentType":201},{"size":196,"image":15033},{"width":198,"height":199},{"sys":15035,"fields":15038},{"id":15036,"createdAt":15037},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":15039,"slug":15040,"articleIntro":15039,"category":15041},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[15042],{"metadata":15043,"sys":15046,"fields":15053},{"tags":15044,"concepts":15045},[],[],{"space":15047,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15049,"publishedVersion":149,"revision":62,"contentType":15051,"locale":29},{"sys":15048},{"type":12,"linkType":13,"id":14},{"sys":15050},{"id":21,"type":12,"linkType":22},{"sys":15052},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15054,"metaTitle":159,"metaDescription":160,"mainTitle":15055,"subtitle":179,"heroImage":15070,"ctaButton":202,"ctaLink":203},[158],{"data":15056,"content":15057,"nodeType":133},{},[15058,15064],{"data":15059,"content":15060,"nodeType":171},{},[15061],{"data":15062,"marks":15063,"value":170,"nodeType":83},{},[],{"data":15065,"content":15066,"nodeType":96},{},[15067],{"data":15068,"marks":15069,"value":178,"nodeType":83},{},[],{"metadata":15071,"sys":15074,"fields":15079},{"tags":15072,"concepts":15073},[],[],{"space":15075,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15077,"publishedVersion":62,"revision":44,"locale":29},{"sys":15076},{"type":12,"linkType":13,"id":14},{"sys":15078},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15080},{"url":194,"details":15081,"fileName":200,"contentType":201},{"size":196,"image":15082},{"width":198,"height":199},{"sys":15084,"fields":15087},{"id":15085,"createdAt":15086},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":15088,"slug":15089,"articleIntro":15088,"category":15090},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[15091],{"metadata":15092,"sys":15095,"fields":15102},{"tags":15093,"concepts":15094},[],[],{"space":15096,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15098,"publishedVersion":149,"revision":62,"contentType":15100,"locale":29},{"sys":15097},{"type":12,"linkType":13,"id":14},{"sys":15099},{"id":21,"type":12,"linkType":22},{"sys":15101},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15103,"metaTitle":159,"metaDescription":160,"mainTitle":15104,"subtitle":179,"heroImage":15119,"ctaButton":202,"ctaLink":203},[158],{"data":15105,"content":15106,"nodeType":133},{},[15107,15113],{"data":15108,"content":15109,"nodeType":171},{},[15110],{"data":15111,"marks":15112,"value":170,"nodeType":83},{},[],{"data":15114,"content":15115,"nodeType":96},{},[15116],{"data":15117,"marks":15118,"value":178,"nodeType":83},{},[],{"metadata":15120,"sys":15123,"fields":15128},{"tags":15121,"concepts":15122},[],[],{"space":15124,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15126,"publishedVersion":62,"revision":44,"locale":29},{"sys":15125},{"type":12,"linkType":13,"id":14},{"sys":15127},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15129},{"url":194,"details":15130,"fileName":200,"contentType":201},{"size":196,"image":15131},{"width":198,"height":199},{"sys":15133,"fields":15136},{"id":15134,"createdAt":15135},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":15137,"slug":15138,"articleIntro":15137,"category":15139},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[15140],{"metadata":15141,"sys":15144,"fields":15151},{"tags":15142,"concepts":15143},[],[],{"space":15145,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15147,"publishedVersion":149,"revision":62,"contentType":15149,"locale":29},{"sys":15146},{"type":12,"linkType":13,"id":14},{"sys":15148},{"id":21,"type":12,"linkType":22},{"sys":15150},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15152,"metaTitle":159,"metaDescription":160,"mainTitle":15153,"subtitle":179,"heroImage":15168,"ctaButton":202,"ctaLink":203},[158],{"data":15154,"content":15155,"nodeType":133},{},[15156,15162],{"data":15157,"content":15158,"nodeType":171},{},[15159],{"data":15160,"marks":15161,"value":170,"nodeType":83},{},[],{"data":15163,"content":15164,"nodeType":96},{},[15165],{"data":15166,"marks":15167,"value":178,"nodeType":83},{},[],{"metadata":15169,"sys":15172,"fields":15177},{"tags":15170,"concepts":15171},[],[],{"space":15173,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15175,"publishedVersion":62,"revision":44,"locale":29},{"sys":15174},{"type":12,"linkType":13,"id":14},{"sys":15176},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15178},{"url":194,"details":15179,"fileName":200,"contentType":201},{"size":196,"image":15180},{"width":198,"height":199},{"sys":15182,"fields":15185},{"id":15183,"createdAt":15184},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":15186,"slug":15187,"articleIntro":-1,"category":15188},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[15189],{"metadata":15190,"sys":15193,"fields":15200},{"tags":15191,"concepts":15192},[],[],{"space":15194,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15196,"publishedVersion":149,"revision":62,"contentType":15198,"locale":29},{"sys":15195},{"type":12,"linkType":13,"id":14},{"sys":15197},{"id":21,"type":12,"linkType":22},{"sys":15199},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15201,"metaTitle":159,"metaDescription":160,"mainTitle":15202,"subtitle":179,"heroImage":15217,"ctaButton":202,"ctaLink":203},[158],{"data":15203,"content":15204,"nodeType":133},{},[15205,15211],{"data":15206,"content":15207,"nodeType":171},{},[15208],{"data":15209,"marks":15210,"value":170,"nodeType":83},{},[],{"data":15212,"content":15213,"nodeType":96},{},[15214],{"data":15215,"marks":15216,"value":178,"nodeType":83},{},[],{"metadata":15218,"sys":15221,"fields":15226},{"tags":15219,"concepts":15220},[],[],{"space":15222,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15224,"publishedVersion":62,"revision":44,"locale":29},{"sys":15223},{"type":12,"linkType":13,"id":14},{"sys":15225},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15227},{"url":194,"details":15228,"fileName":200,"contentType":201},{"size":196,"image":15229},{"width":198,"height":199},{"sys":15231,"fields":15234},{"id":15232,"createdAt":15233},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":15235,"slug":15236,"articleIntro":15235,"category":15237},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[15238],{"metadata":15239,"sys":15242,"fields":15249},{"tags":15240,"concepts":15241},[],[],{"space":15243,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15245,"publishedVersion":149,"revision":62,"contentType":15247,"locale":29},{"sys":15244},{"type":12,"linkType":13,"id":14},{"sys":15246},{"id":21,"type":12,"linkType":22},{"sys":15248},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15250,"metaTitle":159,"metaDescription":160,"mainTitle":15251,"subtitle":179,"heroImage":15266,"ctaButton":202,"ctaLink":203},[158],{"data":15252,"content":15253,"nodeType":133},{},[15254,15260],{"data":15255,"content":15256,"nodeType":171},{},[15257],{"data":15258,"marks":15259,"value":170,"nodeType":83},{},[],{"data":15261,"content":15262,"nodeType":96},{},[15263],{"data":15264,"marks":15265,"value":178,"nodeType":83},{},[],{"metadata":15267,"sys":15270,"fields":15275},{"tags":15268,"concepts":15269},[],[],{"space":15271,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15273,"publishedVersion":62,"revision":44,"locale":29},{"sys":15272},{"type":12,"linkType":13,"id":14},{"sys":15274},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15276},{"url":194,"details":15277,"fileName":200,"contentType":201},{"size":196,"image":15278},{"width":198,"height":199},{"sys":15280,"fields":15283},{"id":15281,"createdAt":15282},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":15284,"slug":15285,"articleIntro":15286,"category":15287},"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.",[15288],{"metadata":15289,"sys":15292,"fields":15299},{"tags":15290,"concepts":15291},[],[],{"space":15293,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15295,"publishedVersion":149,"revision":62,"contentType":15297,"locale":29},{"sys":15294},{"type":12,"linkType":13,"id":14},{"sys":15296},{"id":21,"type":12,"linkType":22},{"sys":15298},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15300,"metaTitle":159,"metaDescription":160,"mainTitle":15301,"subtitle":179,"heroImage":15316,"ctaButton":202,"ctaLink":203},[158],{"data":15302,"content":15303,"nodeType":133},{},[15304,15310],{"data":15305,"content":15306,"nodeType":171},{},[15307],{"data":15308,"marks":15309,"value":170,"nodeType":83},{},[],{"data":15311,"content":15312,"nodeType":96},{},[15313],{"data":15314,"marks":15315,"value":178,"nodeType":83},{},[],{"metadata":15317,"sys":15320,"fields":15325},{"tags":15318,"concepts":15319},[],[],{"space":15321,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15323,"publishedVersion":62,"revision":44,"locale":29},{"sys":15322},{"type":12,"linkType":13,"id":14},{"sys":15324},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15326},{"url":194,"details":15327,"fileName":200,"contentType":201},{"size":196,"image":15328},{"width":198,"height":199},{"sys":15330,"fields":15333},{"id":15331,"createdAt":15332},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":15334,"slug":15335,"articleIntro":15334,"category":15336},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[15337],{"metadata":15338,"sys":15341,"fields":15348},{"tags":15339,"concepts":15340},[],[],{"space":15342,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15344,"publishedVersion":149,"revision":62,"contentType":15346,"locale":29},{"sys":15343},{"type":12,"linkType":13,"id":14},{"sys":15345},{"id":21,"type":12,"linkType":22},{"sys":15347},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15349,"metaTitle":159,"metaDescription":160,"mainTitle":15350,"subtitle":179,"heroImage":15365,"ctaButton":202,"ctaLink":203},[158],{"data":15351,"content":15352,"nodeType":133},{},[15353,15359],{"data":15354,"content":15355,"nodeType":171},{},[15356],{"data":15357,"marks":15358,"value":170,"nodeType":83},{},[],{"data":15360,"content":15361,"nodeType":96},{},[15362],{"data":15363,"marks":15364,"value":178,"nodeType":83},{},[],{"metadata":15366,"sys":15369,"fields":15374},{"tags":15367,"concepts":15368},[],[],{"space":15370,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15372,"publishedVersion":62,"revision":44,"locale":29},{"sys":15371},{"type":12,"linkType":13,"id":14},{"sys":15373},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15375},{"url":194,"details":15376,"fileName":200,"contentType":201},{"size":196,"image":15377},{"width":198,"height":199},{"sys":15379,"fields":15382},{"id":15380,"createdAt":15381},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":15383,"slug":15384,"articleIntro":-1,"category":15385},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[15386],{"metadata":15387,"sys":15390,"fields":15397},{"tags":15388,"concepts":15389},[],[],{"space":15391,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15393,"publishedVersion":149,"revision":62,"contentType":15395,"locale":29},{"sys":15392},{"type":12,"linkType":13,"id":14},{"sys":15394},{"id":21,"type":12,"linkType":22},{"sys":15396},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15398,"metaTitle":159,"metaDescription":160,"mainTitle":15399,"subtitle":179,"heroImage":15414,"ctaButton":202,"ctaLink":203},[158],{"data":15400,"content":15401,"nodeType":133},{},[15402,15408],{"data":15403,"content":15404,"nodeType":171},{},[15405],{"data":15406,"marks":15407,"value":170,"nodeType":83},{},[],{"data":15409,"content":15410,"nodeType":96},{},[15411],{"data":15412,"marks":15413,"value":178,"nodeType":83},{},[],{"metadata":15415,"sys":15418,"fields":15423},{"tags":15416,"concepts":15417},[],[],{"space":15419,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15421,"publishedVersion":62,"revision":44,"locale":29},{"sys":15420},{"type":12,"linkType":13,"id":14},{"sys":15422},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15424},{"url":194,"details":15425,"fileName":200,"contentType":201},{"size":196,"image":15426},{"width":198,"height":199},{"sys":15428,"fields":15431},{"id":15429,"createdAt":15430},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":15432,"slug":15433,"articleIntro":15432,"category":15434},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[15435],{"metadata":15436,"sys":15439,"fields":15446},{"tags":15437,"concepts":15438},[],[],{"space":15440,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15442,"publishedVersion":149,"revision":62,"contentType":15444,"locale":29},{"sys":15441},{"type":12,"linkType":13,"id":14},{"sys":15443},{"id":21,"type":12,"linkType":22},{"sys":15445},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15447,"metaTitle":159,"metaDescription":160,"mainTitle":15448,"subtitle":179,"heroImage":15463,"ctaButton":202,"ctaLink":203},[158],{"data":15449,"content":15450,"nodeType":133},{},[15451,15457],{"data":15452,"content":15453,"nodeType":171},{},[15454],{"data":15455,"marks":15456,"value":170,"nodeType":83},{},[],{"data":15458,"content":15459,"nodeType":96},{},[15460],{"data":15461,"marks":15462,"value":178,"nodeType":83},{},[],{"metadata":15464,"sys":15467,"fields":15472},{"tags":15465,"concepts":15466},[],[],{"space":15468,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15470,"publishedVersion":62,"revision":44,"locale":29},{"sys":15469},{"type":12,"linkType":13,"id":14},{"sys":15471},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15473},{"url":194,"details":15474,"fileName":200,"contentType":201},{"size":196,"image":15475},{"width":198,"height":199},{"sys":15477,"fields":15480},{"id":15478,"createdAt":15479},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":15481,"slug":15482,"articleIntro":-1,"category":15483},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[15484],{"metadata":15485,"sys":15488,"fields":15495},{"tags":15486,"concepts":15487},[],[],{"space":15489,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15491,"publishedVersion":149,"revision":62,"contentType":15493,"locale":29},{"sys":15490},{"type":12,"linkType":13,"id":14},{"sys":15492},{"id":21,"type":12,"linkType":22},{"sys":15494},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15496,"metaTitle":159,"metaDescription":160,"mainTitle":15497,"subtitle":179,"heroImage":15512,"ctaButton":202,"ctaLink":203},[158],{"data":15498,"content":15499,"nodeType":133},{},[15500,15506],{"data":15501,"content":15502,"nodeType":171},{},[15503],{"data":15504,"marks":15505,"value":170,"nodeType":83},{},[],{"data":15507,"content":15508,"nodeType":96},{},[15509],{"data":15510,"marks":15511,"value":178,"nodeType":83},{},[],{"metadata":15513,"sys":15516,"fields":15521},{"tags":15514,"concepts":15515},[],[],{"space":15517,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15519,"publishedVersion":62,"revision":44,"locale":29},{"sys":15518},{"type":12,"linkType":13,"id":14},{"sys":15520},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15522},{"url":194,"details":15523,"fileName":200,"contentType":201},{"size":196,"image":15524},{"width":198,"height":199},{"sys":15526,"fields":15529},{"id":15527,"createdAt":15528},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":15530,"slug":15531,"articleIntro":15532,"category":15533},"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.",[15534],{"metadata":15535,"sys":15538,"fields":15545},{"tags":15536,"concepts":15537},[],[],{"space":15539,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15541,"publishedVersion":149,"revision":62,"contentType":15543,"locale":29},{"sys":15540},{"type":12,"linkType":13,"id":14},{"sys":15542},{"id":21,"type":12,"linkType":22},{"sys":15544},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15546,"metaTitle":159,"metaDescription":160,"mainTitle":15547,"subtitle":179,"heroImage":15562,"ctaButton":202,"ctaLink":203},[158],{"data":15548,"content":15549,"nodeType":133},{},[15550,15556],{"data":15551,"content":15552,"nodeType":171},{},[15553],{"data":15554,"marks":15555,"value":170,"nodeType":83},{},[],{"data":15557,"content":15558,"nodeType":96},{},[15559],{"data":15560,"marks":15561,"value":178,"nodeType":83},{},[],{"metadata":15563,"sys":15566,"fields":15571},{"tags":15564,"concepts":15565},[],[],{"space":15567,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15569,"publishedVersion":62,"revision":44,"locale":29},{"sys":15568},{"type":12,"linkType":13,"id":14},{"sys":15570},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15572},{"url":194,"details":15573,"fileName":200,"contentType":201},{"size":196,"image":15574},{"width":198,"height":199},{"sys":15576,"fields":15579},{"id":15577,"createdAt":15578},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":15580,"slug":15581,"articleIntro":15580,"category":15582},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[15583],{"metadata":15584,"sys":15587,"fields":15594},{"tags":15585,"concepts":15586},[],[],{"space":15588,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15590,"publishedVersion":149,"revision":62,"contentType":15592,"locale":29},{"sys":15589},{"type":12,"linkType":13,"id":14},{"sys":15591},{"id":21,"type":12,"linkType":22},{"sys":15593},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15595,"metaTitle":159,"metaDescription":160,"mainTitle":15596,"subtitle":179,"heroImage":15611,"ctaButton":202,"ctaLink":203},[158],{"data":15597,"content":15598,"nodeType":133},{},[15599,15605],{"data":15600,"content":15601,"nodeType":171},{},[15602],{"data":15603,"marks":15604,"value":170,"nodeType":83},{},[],{"data":15606,"content":15607,"nodeType":96},{},[15608],{"data":15609,"marks":15610,"value":178,"nodeType":83},{},[],{"metadata":15612,"sys":15615,"fields":15620},{"tags":15613,"concepts":15614},[],[],{"space":15616,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15618,"publishedVersion":62,"revision":44,"locale":29},{"sys":15617},{"type":12,"linkType":13,"id":14},{"sys":15619},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15621},{"url":194,"details":15622,"fileName":200,"contentType":201},{"size":196,"image":15623},{"width":198,"height":199},{"sys":15625,"fields":15628},{"id":15626,"createdAt":15627},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":15629,"slug":15630,"articleIntro":-1,"category":15631},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[15632],{"metadata":15633,"sys":15636,"fields":15643},{"tags":15634,"concepts":15635},[],[],{"space":15637,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15639,"publishedVersion":149,"revision":62,"contentType":15641,"locale":29},{"sys":15638},{"type":12,"linkType":13,"id":14},{"sys":15640},{"id":21,"type":12,"linkType":22},{"sys":15642},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15644,"metaTitle":159,"metaDescription":160,"mainTitle":15645,"subtitle":179,"heroImage":15660,"ctaButton":202,"ctaLink":203},[158],{"data":15646,"content":15647,"nodeType":133},{},[15648,15654],{"data":15649,"content":15650,"nodeType":171},{},[15651],{"data":15652,"marks":15653,"value":170,"nodeType":83},{},[],{"data":15655,"content":15656,"nodeType":96},{},[15657],{"data":15658,"marks":15659,"value":178,"nodeType":83},{},[],{"metadata":15661,"sys":15664,"fields":15669},{"tags":15662,"concepts":15663},[],[],{"space":15665,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15667,"publishedVersion":62,"revision":44,"locale":29},{"sys":15666},{"type":12,"linkType":13,"id":14},{"sys":15668},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15670},{"url":194,"details":15671,"fileName":200,"contentType":201},{"size":196,"image":15672},{"width":198,"height":199},{"sys":15674,"fields":15677},{"id":15675,"createdAt":15676},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":15678,"slug":15679,"articleIntro":15678,"category":15680},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[15681],{"metadata":15682,"sys":15685,"fields":15692},{"tags":15683,"concepts":15684},[],[],{"space":15686,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15688,"publishedVersion":149,"revision":62,"contentType":15690,"locale":29},{"sys":15687},{"type":12,"linkType":13,"id":14},{"sys":15689},{"id":21,"type":12,"linkType":22},{"sys":15691},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15693,"metaTitle":159,"metaDescription":160,"mainTitle":15694,"subtitle":179,"heroImage":15709,"ctaButton":202,"ctaLink":203},[158],{"data":15695,"content":15696,"nodeType":133},{},[15697,15703],{"data":15698,"content":15699,"nodeType":171},{},[15700],{"data":15701,"marks":15702,"value":170,"nodeType":83},{},[],{"data":15704,"content":15705,"nodeType":96},{},[15706],{"data":15707,"marks":15708,"value":178,"nodeType":83},{},[],{"metadata":15710,"sys":15713,"fields":15718},{"tags":15711,"concepts":15712},[],[],{"space":15714,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15716,"publishedVersion":62,"revision":44,"locale":29},{"sys":15715},{"type":12,"linkType":13,"id":14},{"sys":15717},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15719},{"url":194,"details":15720,"fileName":200,"contentType":201},{"size":196,"image":15721},{"width":198,"height":199},{"sys":15723,"fields":15726},{"id":15724,"createdAt":15725},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":15727,"slug":15728,"articleIntro":-1,"category":15729},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[15730],{"metadata":15731,"sys":15734,"fields":15741},{"tags":15732,"concepts":15733},[],[],{"space":15735,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15737,"publishedVersion":149,"revision":62,"contentType":15739,"locale":29},{"sys":15736},{"type":12,"linkType":13,"id":14},{"sys":15738},{"id":21,"type":12,"linkType":22},{"sys":15740},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15742,"metaTitle":159,"metaDescription":160,"mainTitle":15743,"subtitle":179,"heroImage":15758,"ctaButton":202,"ctaLink":203},[158],{"data":15744,"content":15745,"nodeType":133},{},[15746,15752],{"data":15747,"content":15748,"nodeType":171},{},[15749],{"data":15750,"marks":15751,"value":170,"nodeType":83},{},[],{"data":15753,"content":15754,"nodeType":96},{},[15755],{"data":15756,"marks":15757,"value":178,"nodeType":83},{},[],{"metadata":15759,"sys":15762,"fields":15767},{"tags":15760,"concepts":15761},[],[],{"space":15763,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15765,"publishedVersion":62,"revision":44,"locale":29},{"sys":15764},{"type":12,"linkType":13,"id":14},{"sys":15766},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15768},{"url":194,"details":15769,"fileName":200,"contentType":201},{"size":196,"image":15770},{"width":198,"height":199},{"sys":15772,"fields":15775},{"id":15773,"createdAt":15774},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":15776,"slug":15777,"articleIntro":-1,"category":15778},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[15779],{"metadata":15780,"sys":15783,"fields":15790},{"tags":15781,"concepts":15782},[],[],{"space":15784,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15786,"publishedVersion":149,"revision":62,"contentType":15788,"locale":29},{"sys":15785},{"type":12,"linkType":13,"id":14},{"sys":15787},{"id":21,"type":12,"linkType":22},{"sys":15789},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15791,"metaTitle":159,"metaDescription":160,"mainTitle":15792,"subtitle":179,"heroImage":15807,"ctaButton":202,"ctaLink":203},[158],{"data":15793,"content":15794,"nodeType":133},{},[15795,15801],{"data":15796,"content":15797,"nodeType":171},{},[15798],{"data":15799,"marks":15800,"value":170,"nodeType":83},{},[],{"data":15802,"content":15803,"nodeType":96},{},[15804],{"data":15805,"marks":15806,"value":178,"nodeType":83},{},[],{"metadata":15808,"sys":15811,"fields":15816},{"tags":15809,"concepts":15810},[],[],{"space":15812,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15814,"publishedVersion":62,"revision":44,"locale":29},{"sys":15813},{"type":12,"linkType":13,"id":14},{"sys":15815},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15817},{"url":194,"details":15818,"fileName":200,"contentType":201},{"size":196,"image":15819},{"width":198,"height":199},{"sys":15821,"fields":15824},{"id":15822,"createdAt":15823},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":15825,"slug":15826,"articleIntro":15825,"category":15827},"Compte 502 - Actions propres","compte-502-actions-propres",[15828],{"metadata":15829,"sys":15832,"fields":15839},{"tags":15830,"concepts":15831},[],[],{"space":15833,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15835,"publishedVersion":149,"revision":62,"contentType":15837,"locale":29},{"sys":15834},{"type":12,"linkType":13,"id":14},{"sys":15836},{"id":21,"type":12,"linkType":22},{"sys":15838},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15840,"metaTitle":159,"metaDescription":160,"mainTitle":15841,"subtitle":179,"heroImage":15856,"ctaButton":202,"ctaLink":203},[158],{"data":15842,"content":15843,"nodeType":133},{},[15844,15850],{"data":15845,"content":15846,"nodeType":171},{},[15847],{"data":15848,"marks":15849,"value":170,"nodeType":83},{},[],{"data":15851,"content":15852,"nodeType":96},{},[15853],{"data":15854,"marks":15855,"value":178,"nodeType":83},{},[],{"metadata":15857,"sys":15860,"fields":15865},{"tags":15858,"concepts":15859},[],[],{"space":15861,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15863,"publishedVersion":62,"revision":44,"locale":29},{"sys":15862},{"type":12,"linkType":13,"id":14},{"sys":15864},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15866},{"url":194,"details":15867,"fileName":200,"contentType":201},{"size":196,"image":15868},{"width":198,"height":199},{"sys":15870,"fields":15873},{"id":15871,"createdAt":15872},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":15874,"slug":15875,"articleIntro":15874,"category":15876},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[15877],{"metadata":15878,"sys":15881,"fields":15888},{"tags":15879,"concepts":15880},[],[],{"space":15882,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15884,"publishedVersion":149,"revision":62,"contentType":15886,"locale":29},{"sys":15883},{"type":12,"linkType":13,"id":14},{"sys":15885},{"id":21,"type":12,"linkType":22},{"sys":15887},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15889,"metaTitle":159,"metaDescription":160,"mainTitle":15890,"subtitle":179,"heroImage":15905,"ctaButton":202,"ctaLink":203},[158],{"data":15891,"content":15892,"nodeType":133},{},[15893,15899],{"data":15894,"content":15895,"nodeType":171},{},[15896],{"data":15897,"marks":15898,"value":170,"nodeType":83},{},[],{"data":15900,"content":15901,"nodeType":96},{},[15902],{"data":15903,"marks":15904,"value":178,"nodeType":83},{},[],{"metadata":15906,"sys":15909,"fields":15914},{"tags":15907,"concepts":15908},[],[],{"space":15910,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15912,"publishedVersion":62,"revision":44,"locale":29},{"sys":15911},{"type":12,"linkType":13,"id":14},{"sys":15913},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15915},{"url":194,"details":15916,"fileName":200,"contentType":201},{"size":196,"image":15917},{"width":198,"height":199},{"sys":15919,"fields":15922},{"id":15920,"createdAt":15921},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":15923,"slug":15924,"articleIntro":15923,"category":15925},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[15926],{"metadata":15927,"sys":15930,"fields":15937},{"tags":15928,"concepts":15929},[],[],{"space":15931,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15933,"publishedVersion":149,"revision":62,"contentType":15935,"locale":29},{"sys":15932},{"type":12,"linkType":13,"id":14},{"sys":15934},{"id":21,"type":12,"linkType":22},{"sys":15936},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15938,"metaTitle":159,"metaDescription":160,"mainTitle":15939,"subtitle":179,"heroImage":15954,"ctaButton":202,"ctaLink":203},[158],{"data":15940,"content":15941,"nodeType":133},{},[15942,15948],{"data":15943,"content":15944,"nodeType":171},{},[15945],{"data":15946,"marks":15947,"value":170,"nodeType":83},{},[],{"data":15949,"content":15950,"nodeType":96},{},[15951],{"data":15952,"marks":15953,"value":178,"nodeType":83},{},[],{"metadata":15955,"sys":15958,"fields":15963},{"tags":15956,"concepts":15957},[],[],{"space":15959,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":15961,"publishedVersion":62,"revision":44,"locale":29},{"sys":15960},{"type":12,"linkType":13,"id":14},{"sys":15962},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":15964},{"url":194,"details":15965,"fileName":200,"contentType":201},{"size":196,"image":15966},{"width":198,"height":199},{"sys":15968,"fields":15971},{"id":15969,"createdAt":15970},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":15972,"slug":15973,"articleIntro":-1,"category":15974},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[15975],{"metadata":15976,"sys":15979,"fields":15986},{"tags":15977,"concepts":15978},[],[],{"space":15980,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":15982,"publishedVersion":149,"revision":62,"contentType":15984,"locale":29},{"sys":15981},{"type":12,"linkType":13,"id":14},{"sys":15983},{"id":21,"type":12,"linkType":22},{"sys":15985},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":15987,"metaTitle":159,"metaDescription":160,"mainTitle":15988,"subtitle":179,"heroImage":16003,"ctaButton":202,"ctaLink":203},[158],{"data":15989,"content":15990,"nodeType":133},{},[15991,15997],{"data":15992,"content":15993,"nodeType":171},{},[15994],{"data":15995,"marks":15996,"value":170,"nodeType":83},{},[],{"data":15998,"content":15999,"nodeType":96},{},[16000],{"data":16001,"marks":16002,"value":178,"nodeType":83},{},[],{"metadata":16004,"sys":16007,"fields":16012},{"tags":16005,"concepts":16006},[],[],{"space":16008,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16010,"publishedVersion":62,"revision":44,"locale":29},{"sys":16009},{"type":12,"linkType":13,"id":14},{"sys":16011},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16013},{"url":194,"details":16014,"fileName":200,"contentType":201},{"size":196,"image":16015},{"width":198,"height":199},{"sys":16017,"fields":16020},{"id":16018,"createdAt":16019},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":16021,"slug":16022,"articleIntro":16021,"category":16023},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[16024],{"metadata":16025,"sys":16028,"fields":16035},{"tags":16026,"concepts":16027},[],[],{"space":16029,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16031,"publishedVersion":149,"revision":62,"contentType":16033,"locale":29},{"sys":16030},{"type":12,"linkType":13,"id":14},{"sys":16032},{"id":21,"type":12,"linkType":22},{"sys":16034},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16036,"metaTitle":159,"metaDescription":160,"mainTitle":16037,"subtitle":179,"heroImage":16052,"ctaButton":202,"ctaLink":203},[158],{"data":16038,"content":16039,"nodeType":133},{},[16040,16046],{"data":16041,"content":16042,"nodeType":171},{},[16043],{"data":16044,"marks":16045,"value":170,"nodeType":83},{},[],{"data":16047,"content":16048,"nodeType":96},{},[16049],{"data":16050,"marks":16051,"value":178,"nodeType":83},{},[],{"metadata":16053,"sys":16056,"fields":16061},{"tags":16054,"concepts":16055},[],[],{"space":16057,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16059,"publishedVersion":62,"revision":44,"locale":29},{"sys":16058},{"type":12,"linkType":13,"id":14},{"sys":16060},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16062},{"url":194,"details":16063,"fileName":200,"contentType":201},{"size":196,"image":16064},{"width":198,"height":199},{"sys":16066,"fields":16069},{"id":16067,"createdAt":16068},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":16070,"slug":16071,"articleIntro":-1,"category":16072},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[16073],{"metadata":16074,"sys":16077,"fields":16084},{"tags":16075,"concepts":16076},[],[],{"space":16078,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16080,"publishedVersion":149,"revision":62,"contentType":16082,"locale":29},{"sys":16079},{"type":12,"linkType":13,"id":14},{"sys":16081},{"id":21,"type":12,"linkType":22},{"sys":16083},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16085,"metaTitle":159,"metaDescription":160,"mainTitle":16086,"subtitle":179,"heroImage":16101,"ctaButton":202,"ctaLink":203},[158],{"data":16087,"content":16088,"nodeType":133},{},[16089,16095],{"data":16090,"content":16091,"nodeType":171},{},[16092],{"data":16093,"marks":16094,"value":170,"nodeType":83},{},[],{"data":16096,"content":16097,"nodeType":96},{},[16098],{"data":16099,"marks":16100,"value":178,"nodeType":83},{},[],{"metadata":16102,"sys":16105,"fields":16110},{"tags":16103,"concepts":16104},[],[],{"space":16106,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16108,"publishedVersion":62,"revision":44,"locale":29},{"sys":16107},{"type":12,"linkType":13,"id":14},{"sys":16109},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16111},{"url":194,"details":16112,"fileName":200,"contentType":201},{"size":196,"image":16113},{"width":198,"height":199},{"sys":16115,"fields":16118},{"id":16116,"createdAt":16117},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":16119,"slug":16120,"articleIntro":16121,"category":16122},"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.",[16123],{"metadata":16124,"sys":16127,"fields":16134},{"tags":16125,"concepts":16126},[],[],{"space":16128,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16130,"publishedVersion":149,"revision":62,"contentType":16132,"locale":29},{"sys":16129},{"type":12,"linkType":13,"id":14},{"sys":16131},{"id":21,"type":12,"linkType":22},{"sys":16133},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16135,"metaTitle":159,"metaDescription":160,"mainTitle":16136,"subtitle":179,"heroImage":16151,"ctaButton":202,"ctaLink":203},[158],{"data":16137,"content":16138,"nodeType":133},{},[16139,16145],{"data":16140,"content":16141,"nodeType":171},{},[16142],{"data":16143,"marks":16144,"value":170,"nodeType":83},{},[],{"data":16146,"content":16147,"nodeType":96},{},[16148],{"data":16149,"marks":16150,"value":178,"nodeType":83},{},[],{"metadata":16152,"sys":16155,"fields":16160},{"tags":16153,"concepts":16154},[],[],{"space":16156,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16158,"publishedVersion":62,"revision":44,"locale":29},{"sys":16157},{"type":12,"linkType":13,"id":14},{"sys":16159},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16161},{"url":194,"details":16162,"fileName":200,"contentType":201},{"size":196,"image":16163},{"width":198,"height":199},{"sys":16165,"fields":16168},{"id":16166,"createdAt":16167},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":16169,"slug":16170,"articleIntro":16169,"category":16171},"6358 - Autres droits","compte-6358-autres-droits",[16172],{"metadata":16173,"sys":16176,"fields":16183},{"tags":16174,"concepts":16175},[],[],{"space":16177,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16179,"publishedVersion":149,"revision":62,"contentType":16181,"locale":29},{"sys":16178},{"type":12,"linkType":13,"id":14},{"sys":16180},{"id":21,"type":12,"linkType":22},{"sys":16182},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16184,"metaTitle":159,"metaDescription":160,"mainTitle":16185,"subtitle":179,"heroImage":16200,"ctaButton":202,"ctaLink":203},[158],{"data":16186,"content":16187,"nodeType":133},{},[16188,16194],{"data":16189,"content":16190,"nodeType":171},{},[16191],{"data":16192,"marks":16193,"value":170,"nodeType":83},{},[],{"data":16195,"content":16196,"nodeType":96},{},[16197],{"data":16198,"marks":16199,"value":178,"nodeType":83},{},[],{"metadata":16201,"sys":16204,"fields":16209},{"tags":16202,"concepts":16203},[],[],{"space":16205,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16207,"publishedVersion":62,"revision":44,"locale":29},{"sys":16206},{"type":12,"linkType":13,"id":14},{"sys":16208},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16210},{"url":194,"details":16211,"fileName":200,"contentType":201},{"size":196,"image":16212},{"width":198,"height":199},{"sys":16214,"fields":16217},{"id":16215,"createdAt":16216},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":16218,"slug":16219,"articleIntro":16218,"category":16220},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[16221],{"metadata":16222,"sys":16225,"fields":16232},{"tags":16223,"concepts":16224},[],[],{"space":16226,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16228,"publishedVersion":149,"revision":62,"contentType":16230,"locale":29},{"sys":16227},{"type":12,"linkType":13,"id":14},{"sys":16229},{"id":21,"type":12,"linkType":22},{"sys":16231},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16233,"metaTitle":159,"metaDescription":160,"mainTitle":16234,"subtitle":179,"heroImage":16249,"ctaButton":202,"ctaLink":203},[158],{"data":16235,"content":16236,"nodeType":133},{},[16237,16243],{"data":16238,"content":16239,"nodeType":171},{},[16240],{"data":16241,"marks":16242,"value":170,"nodeType":83},{},[],{"data":16244,"content":16245,"nodeType":96},{},[16246],{"data":16247,"marks":16248,"value":178,"nodeType":83},{},[],{"metadata":16250,"sys":16253,"fields":16258},{"tags":16251,"concepts":16252},[],[],{"space":16254,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16256,"publishedVersion":62,"revision":44,"locale":29},{"sys":16255},{"type":12,"linkType":13,"id":14},{"sys":16257},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16259},{"url":194,"details":16260,"fileName":200,"contentType":201},{"size":196,"image":16261},{"width":198,"height":199},{"sys":16263,"fields":16266},{"id":16264,"createdAt":16265},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":16267,"slug":16268,"articleIntro":16267,"category":16269},"Compte 6256 - Missions","compte-6256-missions",[16270],{"metadata":16271,"sys":16274,"fields":16281},{"tags":16272,"concepts":16273},[],[],{"space":16275,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16277,"publishedVersion":149,"revision":62,"contentType":16279,"locale":29},{"sys":16276},{"type":12,"linkType":13,"id":14},{"sys":16278},{"id":21,"type":12,"linkType":22},{"sys":16280},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16282,"metaTitle":159,"metaDescription":160,"mainTitle":16283,"subtitle":179,"heroImage":16298,"ctaButton":202,"ctaLink":203},[158],{"data":16284,"content":16285,"nodeType":133},{},[16286,16292],{"data":16287,"content":16288,"nodeType":171},{},[16289],{"data":16290,"marks":16291,"value":170,"nodeType":83},{},[],{"data":16293,"content":16294,"nodeType":96},{},[16295],{"data":16296,"marks":16297,"value":178,"nodeType":83},{},[],{"metadata":16299,"sys":16302,"fields":16307},{"tags":16300,"concepts":16301},[],[],{"space":16303,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16305,"publishedVersion":62,"revision":44,"locale":29},{"sys":16304},{"type":12,"linkType":13,"id":14},{"sys":16306},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16308},{"url":194,"details":16309,"fileName":200,"contentType":201},{"size":196,"image":16310},{"width":198,"height":199},{"sys":16312,"fields":16315},{"id":16313,"createdAt":16314},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":16316,"slug":16317,"articleIntro":16316,"category":16318},"2185 - Cheptel","compte-2185-cheptel",[16319],{"metadata":16320,"sys":16323,"fields":16330},{"tags":16321,"concepts":16322},[],[],{"space":16324,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16326,"publishedVersion":149,"revision":62,"contentType":16328,"locale":29},{"sys":16325},{"type":12,"linkType":13,"id":14},{"sys":16327},{"id":21,"type":12,"linkType":22},{"sys":16329},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16331,"metaTitle":159,"metaDescription":160,"mainTitle":16332,"subtitle":179,"heroImage":16347,"ctaButton":202,"ctaLink":203},[158],{"data":16333,"content":16334,"nodeType":133},{},[16335,16341],{"data":16336,"content":16337,"nodeType":171},{},[16338],{"data":16339,"marks":16340,"value":170,"nodeType":83},{},[],{"data":16342,"content":16343,"nodeType":96},{},[16344],{"data":16345,"marks":16346,"value":178,"nodeType":83},{},[],{"metadata":16348,"sys":16351,"fields":16356},{"tags":16349,"concepts":16350},[],[],{"space":16352,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16354,"publishedVersion":62,"revision":44,"locale":29},{"sys":16353},{"type":12,"linkType":13,"id":14},{"sys":16355},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16357},{"url":194,"details":16358,"fileName":200,"contentType":201},{"size":196,"image":16359},{"width":198,"height":199},{"sys":16361,"fields":16364},{"id":16362,"createdAt":16363},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":16365,"slug":16366,"articleIntro":16365,"category":16367},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[16368],{"metadata":16369,"sys":16372,"fields":16379},{"tags":16370,"concepts":16371},[],[],{"space":16373,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16375,"publishedVersion":149,"revision":62,"contentType":16377,"locale":29},{"sys":16374},{"type":12,"linkType":13,"id":14},{"sys":16376},{"id":21,"type":12,"linkType":22},{"sys":16378},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16380,"metaTitle":159,"metaDescription":160,"mainTitle":16381,"subtitle":179,"heroImage":16396,"ctaButton":202,"ctaLink":203},[158],{"data":16382,"content":16383,"nodeType":133},{},[16384,16390],{"data":16385,"content":16386,"nodeType":171},{},[16387],{"data":16388,"marks":16389,"value":170,"nodeType":83},{},[],{"data":16391,"content":16392,"nodeType":96},{},[16393],{"data":16394,"marks":16395,"value":178,"nodeType":83},{},[],{"metadata":16397,"sys":16400,"fields":16405},{"tags":16398,"concepts":16399},[],[],{"space":16401,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16403,"publishedVersion":62,"revision":44,"locale":29},{"sys":16402},{"type":12,"linkType":13,"id":14},{"sys":16404},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16406},{"url":194,"details":16407,"fileName":200,"contentType":201},{"size":196,"image":16408},{"width":198,"height":199},{"sys":16410,"fields":16413},{"id":16411,"createdAt":16412},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":16414,"slug":16415,"articleIntro":-1,"category":16416},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[16417],{"metadata":16418,"sys":16421,"fields":16428},{"tags":16419,"concepts":16420},[],[],{"space":16422,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16424,"publishedVersion":149,"revision":62,"contentType":16426,"locale":29},{"sys":16423},{"type":12,"linkType":13,"id":14},{"sys":16425},{"id":21,"type":12,"linkType":22},{"sys":16427},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16429,"metaTitle":159,"metaDescription":160,"mainTitle":16430,"subtitle":179,"heroImage":16445,"ctaButton":202,"ctaLink":203},[158],{"data":16431,"content":16432,"nodeType":133},{},[16433,16439],{"data":16434,"content":16435,"nodeType":171},{},[16436],{"data":16437,"marks":16438,"value":170,"nodeType":83},{},[],{"data":16440,"content":16441,"nodeType":96},{},[16442],{"data":16443,"marks":16444,"value":178,"nodeType":83},{},[],{"metadata":16446,"sys":16449,"fields":16454},{"tags":16447,"concepts":16448},[],[],{"space":16450,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16452,"publishedVersion":62,"revision":44,"locale":29},{"sys":16451},{"type":12,"linkType":13,"id":14},{"sys":16453},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16455},{"url":194,"details":16456,"fileName":200,"contentType":201},{"size":196,"image":16457},{"width":198,"height":199},{"sys":16459,"fields":16462},{"id":16460,"createdAt":16461},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":16463,"slug":16464,"articleIntro":16463,"category":16465},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[16466],{"metadata":16467,"sys":16470,"fields":16477},{"tags":16468,"concepts":16469},[],[],{"space":16471,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16473,"publishedVersion":149,"revision":62,"contentType":16475,"locale":29},{"sys":16472},{"type":12,"linkType":13,"id":14},{"sys":16474},{"id":21,"type":12,"linkType":22},{"sys":16476},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16478,"metaTitle":159,"metaDescription":160,"mainTitle":16479,"subtitle":179,"heroImage":16494,"ctaButton":202,"ctaLink":203},[158],{"data":16480,"content":16481,"nodeType":133},{},[16482,16488],{"data":16483,"content":16484,"nodeType":171},{},[16485],{"data":16486,"marks":16487,"value":170,"nodeType":83},{},[],{"data":16489,"content":16490,"nodeType":96},{},[16491],{"data":16492,"marks":16493,"value":178,"nodeType":83},{},[],{"metadata":16495,"sys":16498,"fields":16503},{"tags":16496,"concepts":16497},[],[],{"space":16499,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16501,"publishedVersion":62,"revision":44,"locale":29},{"sys":16500},{"type":12,"linkType":13,"id":14},{"sys":16502},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16504},{"url":194,"details":16505,"fileName":200,"contentType":201},{"size":196,"image":16506},{"width":198,"height":199},{"sys":16508,"fields":16511},{"id":16509,"createdAt":16510},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":16512,"slug":16513,"articleIntro":-1,"category":16514},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[16515],{"metadata":16516,"sys":16519,"fields":16526},{"tags":16517,"concepts":16518},[],[],{"space":16520,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16522,"publishedVersion":149,"revision":62,"contentType":16524,"locale":29},{"sys":16521},{"type":12,"linkType":13,"id":14},{"sys":16523},{"id":21,"type":12,"linkType":22},{"sys":16525},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16527,"metaTitle":159,"metaDescription":160,"mainTitle":16528,"subtitle":179,"heroImage":16543,"ctaButton":202,"ctaLink":203},[158],{"data":16529,"content":16530,"nodeType":133},{},[16531,16537],{"data":16532,"content":16533,"nodeType":171},{},[16534],{"data":16535,"marks":16536,"value":170,"nodeType":83},{},[],{"data":16538,"content":16539,"nodeType":96},{},[16540],{"data":16541,"marks":16542,"value":178,"nodeType":83},{},[],{"metadata":16544,"sys":16547,"fields":16552},{"tags":16545,"concepts":16546},[],[],{"space":16548,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16550,"publishedVersion":62,"revision":44,"locale":29},{"sys":16549},{"type":12,"linkType":13,"id":14},{"sys":16551},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16553},{"url":194,"details":16554,"fileName":200,"contentType":201},{"size":196,"image":16555},{"width":198,"height":199},{"sys":16557,"fields":16560},{"id":16558,"createdAt":16559},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":16561,"slug":16562,"articleIntro":16561,"category":16563},"2748 - Autres prêts","compte-2748-autres-prets",[16564],{"metadata":16565,"sys":16568,"fields":16575},{"tags":16566,"concepts":16567},[],[],{"space":16569,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16571,"publishedVersion":149,"revision":62,"contentType":16573,"locale":29},{"sys":16570},{"type":12,"linkType":13,"id":14},{"sys":16572},{"id":21,"type":12,"linkType":22},{"sys":16574},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16576,"metaTitle":159,"metaDescription":160,"mainTitle":16577,"subtitle":179,"heroImage":16592,"ctaButton":202,"ctaLink":203},[158],{"data":16578,"content":16579,"nodeType":133},{},[16580,16586],{"data":16581,"content":16582,"nodeType":171},{},[16583],{"data":16584,"marks":16585,"value":170,"nodeType":83},{},[],{"data":16587,"content":16588,"nodeType":96},{},[16589],{"data":16590,"marks":16591,"value":178,"nodeType":83},{},[],{"metadata":16593,"sys":16596,"fields":16601},{"tags":16594,"concepts":16595},[],[],{"space":16597,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16599,"publishedVersion":62,"revision":44,"locale":29},{"sys":16598},{"type":12,"linkType":13,"id":14},{"sys":16600},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16602},{"url":194,"details":16603,"fileName":200,"contentType":201},{"size":196,"image":16604},{"width":198,"height":199},{"sys":16606,"fields":16609},{"id":16607,"createdAt":16608},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":16610,"slug":16611,"articleIntro":16610,"category":16612},"2768 - Intérêts courus","compte-2768-interets-courus",[16613],{"metadata":16614,"sys":16617,"fields":16624},{"tags":16615,"concepts":16616},[],[],{"space":16618,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16620,"publishedVersion":149,"revision":62,"contentType":16622,"locale":29},{"sys":16619},{"type":12,"linkType":13,"id":14},{"sys":16621},{"id":21,"type":12,"linkType":22},{"sys":16623},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16625,"metaTitle":159,"metaDescription":160,"mainTitle":16626,"subtitle":179,"heroImage":16641,"ctaButton":202,"ctaLink":203},[158],{"data":16627,"content":16628,"nodeType":133},{},[16629,16635],{"data":16630,"content":16631,"nodeType":171},{},[16632],{"data":16633,"marks":16634,"value":170,"nodeType":83},{},[],{"data":16636,"content":16637,"nodeType":96},{},[16638],{"data":16639,"marks":16640,"value":178,"nodeType":83},{},[],{"metadata":16642,"sys":16645,"fields":16650},{"tags":16643,"concepts":16644},[],[],{"space":16646,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16648,"publishedVersion":62,"revision":44,"locale":29},{"sys":16647},{"type":12,"linkType":13,"id":14},{"sys":16649},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16651},{"url":194,"details":16652,"fileName":200,"contentType":201},{"size":196,"image":16653},{"width":198,"height":199},{"sys":16655,"fields":16658},{"id":16656,"createdAt":16657},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":16659,"slug":16660,"articleIntro":16659,"category":16661},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[16662],{"metadata":16663,"sys":16666,"fields":16673},{"tags":16664,"concepts":16665},[],[],{"space":16667,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16669,"publishedVersion":149,"revision":62,"contentType":16671,"locale":29},{"sys":16668},{"type":12,"linkType":13,"id":14},{"sys":16670},{"id":21,"type":12,"linkType":22},{"sys":16672},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16674,"metaTitle":159,"metaDescription":160,"mainTitle":16675,"subtitle":179,"heroImage":16690,"ctaButton":202,"ctaLink":203},[158],{"data":16676,"content":16677,"nodeType":133},{},[16678,16684],{"data":16679,"content":16680,"nodeType":171},{},[16681],{"data":16682,"marks":16683,"value":170,"nodeType":83},{},[],{"data":16685,"content":16686,"nodeType":96},{},[16687],{"data":16688,"marks":16689,"value":178,"nodeType":83},{},[],{"metadata":16691,"sys":16694,"fields":16699},{"tags":16692,"concepts":16693},[],[],{"space":16695,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16697,"publishedVersion":62,"revision":44,"locale":29},{"sys":16696},{"type":12,"linkType":13,"id":14},{"sys":16698},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16700},{"url":194,"details":16701,"fileName":200,"contentType":201},{"size":196,"image":16702},{"width":198,"height":199},{"sys":16704,"fields":16707},{"id":16705,"createdAt":16706},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":16708,"slug":16709,"articleIntro":-1,"category":16710},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[16711],{"metadata":16712,"sys":16715,"fields":16722},{"tags":16713,"concepts":16714},[],[],{"space":16716,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16718,"publishedVersion":149,"revision":62,"contentType":16720,"locale":29},{"sys":16717},{"type":12,"linkType":13,"id":14},{"sys":16719},{"id":21,"type":12,"linkType":22},{"sys":16721},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16723,"metaTitle":159,"metaDescription":160,"mainTitle":16724,"subtitle":179,"heroImage":16739,"ctaButton":202,"ctaLink":203},[158],{"data":16725,"content":16726,"nodeType":133},{},[16727,16733],{"data":16728,"content":16729,"nodeType":171},{},[16730],{"data":16731,"marks":16732,"value":170,"nodeType":83},{},[],{"data":16734,"content":16735,"nodeType":96},{},[16736],{"data":16737,"marks":16738,"value":178,"nodeType":83},{},[],{"metadata":16740,"sys":16743,"fields":16748},{"tags":16741,"concepts":16742},[],[],{"space":16744,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16746,"publishedVersion":62,"revision":44,"locale":29},{"sys":16745},{"type":12,"linkType":13,"id":14},{"sys":16747},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16749},{"url":194,"details":16750,"fileName":200,"contentType":201},{"size":196,"image":16751},{"width":198,"height":199},{"sys":16753,"fields":16756},{"id":16754,"createdAt":16755},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":16757,"slug":16758,"articleIntro":16757,"category":16759},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[16760],{"metadata":16761,"sys":16764,"fields":16771},{"tags":16762,"concepts":16763},[],[],{"space":16765,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16767,"publishedVersion":149,"revision":62,"contentType":16769,"locale":29},{"sys":16766},{"type":12,"linkType":13,"id":14},{"sys":16768},{"id":21,"type":12,"linkType":22},{"sys":16770},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16772,"metaTitle":159,"metaDescription":160,"mainTitle":16773,"subtitle":179,"heroImage":16788,"ctaButton":202,"ctaLink":203},[158],{"data":16774,"content":16775,"nodeType":133},{},[16776,16782],{"data":16777,"content":16778,"nodeType":171},{},[16779],{"data":16780,"marks":16781,"value":170,"nodeType":83},{},[],{"data":16783,"content":16784,"nodeType":96},{},[16785],{"data":16786,"marks":16787,"value":178,"nodeType":83},{},[],{"metadata":16789,"sys":16792,"fields":16797},{"tags":16790,"concepts":16791},[],[],{"space":16793,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16795,"publishedVersion":62,"revision":44,"locale":29},{"sys":16794},{"type":12,"linkType":13,"id":14},{"sys":16796},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16798},{"url":194,"details":16799,"fileName":200,"contentType":201},{"size":196,"image":16800},{"width":198,"height":199},{"sys":16802,"fields":16805},{"id":16803,"createdAt":16804},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":16806,"slug":16807,"articleIntro":16806,"category":16808},"Compte 53 - Caisse","compte-53-caisse",[16809],{"metadata":16810,"sys":16813,"fields":16820},{"tags":16811,"concepts":16812},[],[],{"space":16814,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16816,"publishedVersion":149,"revision":62,"contentType":16818,"locale":29},{"sys":16815},{"type":12,"linkType":13,"id":14},{"sys":16817},{"id":21,"type":12,"linkType":22},{"sys":16819},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16821,"metaTitle":159,"metaDescription":160,"mainTitle":16822,"subtitle":179,"heroImage":16837,"ctaButton":202,"ctaLink":203},[158],{"data":16823,"content":16824,"nodeType":133},{},[16825,16831],{"data":16826,"content":16827,"nodeType":171},{},[16828],{"data":16829,"marks":16830,"value":170,"nodeType":83},{},[],{"data":16832,"content":16833,"nodeType":96},{},[16834],{"data":16835,"marks":16836,"value":178,"nodeType":83},{},[],{"metadata":16838,"sys":16841,"fields":16846},{"tags":16839,"concepts":16840},[],[],{"space":16842,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16844,"publishedVersion":62,"revision":44,"locale":29},{"sys":16843},{"type":12,"linkType":13,"id":14},{"sys":16845},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16847},{"url":194,"details":16848,"fileName":200,"contentType":201},{"size":196,"image":16849},{"width":198,"height":199},{"sys":16851,"fields":16854},{"id":16852,"createdAt":16853},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":16855,"slug":16856,"articleIntro":16855,"category":16857},"698 - Intégration fiscale","compte-698-integration-fiscale",[16858],{"metadata":16859,"sys":16862,"fields":16869},{"tags":16860,"concepts":16861},[],[],{"space":16863,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16865,"publishedVersion":149,"revision":62,"contentType":16867,"locale":29},{"sys":16864},{"type":12,"linkType":13,"id":14},{"sys":16866},{"id":21,"type":12,"linkType":22},{"sys":16868},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16870,"metaTitle":159,"metaDescription":160,"mainTitle":16871,"subtitle":179,"heroImage":16886,"ctaButton":202,"ctaLink":203},[158],{"data":16872,"content":16873,"nodeType":133},{},[16874,16880],{"data":16875,"content":16876,"nodeType":171},{},[16877],{"data":16878,"marks":16879,"value":170,"nodeType":83},{},[],{"data":16881,"content":16882,"nodeType":96},{},[16883],{"data":16884,"marks":16885,"value":178,"nodeType":83},{},[],{"metadata":16887,"sys":16890,"fields":16895},{"tags":16888,"concepts":16889},[],[],{"space":16891,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16893,"publishedVersion":62,"revision":44,"locale":29},{"sys":16892},{"type":12,"linkType":13,"id":14},{"sys":16894},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16896},{"url":194,"details":16897,"fileName":200,"contentType":201},{"size":196,"image":16898},{"width":198,"height":199},{"sys":16900,"fields":16903},{"id":16901,"createdAt":16902},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":16904,"slug":16905,"articleIntro":16904,"category":16906},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[16907],{"metadata":16908,"sys":16911,"fields":16918},{"tags":16909,"concepts":16910},[],[],{"space":16912,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16914,"publishedVersion":149,"revision":62,"contentType":16916,"locale":29},{"sys":16913},{"type":12,"linkType":13,"id":14},{"sys":16915},{"id":21,"type":12,"linkType":22},{"sys":16917},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16919,"metaTitle":159,"metaDescription":160,"mainTitle":16920,"subtitle":179,"heroImage":16935,"ctaButton":202,"ctaLink":203},[158],{"data":16921,"content":16922,"nodeType":133},{},[16923,16929],{"data":16924,"content":16925,"nodeType":171},{},[16926],{"data":16927,"marks":16928,"value":170,"nodeType":83},{},[],{"data":16930,"content":16931,"nodeType":96},{},[16932],{"data":16933,"marks":16934,"value":178,"nodeType":83},{},[],{"metadata":16936,"sys":16939,"fields":16944},{"tags":16937,"concepts":16938},[],[],{"space":16940,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16942,"publishedVersion":62,"revision":44,"locale":29},{"sys":16941},{"type":12,"linkType":13,"id":14},{"sys":16943},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16945},{"url":194,"details":16946,"fileName":200,"contentType":201},{"size":196,"image":16947},{"width":198,"height":199},{"sys":16949,"fields":16952},{"id":16950,"createdAt":16951},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":16953,"slug":16954,"articleIntro":-1,"category":16955},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[16956],{"metadata":16957,"sys":16960,"fields":16967},{"tags":16958,"concepts":16959},[],[],{"space":16961,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":16963,"publishedVersion":149,"revision":62,"contentType":16965,"locale":29},{"sys":16962},{"type":12,"linkType":13,"id":14},{"sys":16964},{"id":21,"type":12,"linkType":22},{"sys":16966},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":16968,"metaTitle":159,"metaDescription":160,"mainTitle":16969,"subtitle":179,"heroImage":16984,"ctaButton":202,"ctaLink":203},[158],{"data":16970,"content":16971,"nodeType":133},{},[16972,16978],{"data":16973,"content":16974,"nodeType":171},{},[16975],{"data":16976,"marks":16977,"value":170,"nodeType":83},{},[],{"data":16979,"content":16980,"nodeType":96},{},[16981],{"data":16982,"marks":16983,"value":178,"nodeType":83},{},[],{"metadata":16985,"sys":16988,"fields":16993},{"tags":16986,"concepts":16987},[],[],{"space":16989,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":16991,"publishedVersion":62,"revision":44,"locale":29},{"sys":16990},{"type":12,"linkType":13,"id":14},{"sys":16992},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":16994},{"url":194,"details":16995,"fileName":200,"contentType":201},{"size":196,"image":16996},{"width":198,"height":199},{"sys":16998,"fields":17001},{"id":16999,"createdAt":17000},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":17002,"slug":17003,"articleIntro":-1,"category":17004},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[17005],{"metadata":17006,"sys":17009,"fields":17016},{"tags":17007,"concepts":17008},[],[],{"space":17010,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17012,"publishedVersion":149,"revision":62,"contentType":17014,"locale":29},{"sys":17011},{"type":12,"linkType":13,"id":14},{"sys":17013},{"id":21,"type":12,"linkType":22},{"sys":17015},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17017,"metaTitle":159,"metaDescription":160,"mainTitle":17018,"subtitle":179,"heroImage":17033,"ctaButton":202,"ctaLink":203},[158],{"data":17019,"content":17020,"nodeType":133},{},[17021,17027],{"data":17022,"content":17023,"nodeType":171},{},[17024],{"data":17025,"marks":17026,"value":170,"nodeType":83},{},[],{"data":17028,"content":17029,"nodeType":96},{},[17030],{"data":17031,"marks":17032,"value":178,"nodeType":83},{},[],{"metadata":17034,"sys":17037,"fields":17042},{"tags":17035,"concepts":17036},[],[],{"space":17038,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17040,"publishedVersion":62,"revision":44,"locale":29},{"sys":17039},{"type":12,"linkType":13,"id":14},{"sys":17041},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17043},{"url":194,"details":17044,"fileName":200,"contentType":201},{"size":196,"image":17045},{"width":198,"height":199},{"sys":17047,"fields":17050},{"id":17048,"createdAt":17049},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":17051,"slug":17052,"articleIntro":17051,"category":17053},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[17054],{"metadata":17055,"sys":17058,"fields":17065},{"tags":17056,"concepts":17057},[],[],{"space":17059,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17061,"publishedVersion":149,"revision":62,"contentType":17063,"locale":29},{"sys":17060},{"type":12,"linkType":13,"id":14},{"sys":17062},{"id":21,"type":12,"linkType":22},{"sys":17064},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17066,"metaTitle":159,"metaDescription":160,"mainTitle":17067,"subtitle":179,"heroImage":17082,"ctaButton":202,"ctaLink":203},[158],{"data":17068,"content":17069,"nodeType":133},{},[17070,17076],{"data":17071,"content":17072,"nodeType":171},{},[17073],{"data":17074,"marks":17075,"value":170,"nodeType":83},{},[],{"data":17077,"content":17078,"nodeType":96},{},[17079],{"data":17080,"marks":17081,"value":178,"nodeType":83},{},[],{"metadata":17083,"sys":17086,"fields":17091},{"tags":17084,"concepts":17085},[],[],{"space":17087,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17089,"publishedVersion":62,"revision":44,"locale":29},{"sys":17088},{"type":12,"linkType":13,"id":14},{"sys":17090},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17092},{"url":194,"details":17093,"fileName":200,"contentType":201},{"size":196,"image":17094},{"width":198,"height":199},{"sys":17096,"fields":17099},{"id":17097,"createdAt":17098},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":17100,"slug":17101,"articleIntro":17100,"category":17102},"6471 - Prestations directes","compte-6471-prestations-directes",[17103],{"metadata":17104,"sys":17107,"fields":17114},{"tags":17105,"concepts":17106},[],[],{"space":17108,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17110,"publishedVersion":149,"revision":62,"contentType":17112,"locale":29},{"sys":17109},{"type":12,"linkType":13,"id":14},{"sys":17111},{"id":21,"type":12,"linkType":22},{"sys":17113},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17115,"metaTitle":159,"metaDescription":160,"mainTitle":17116,"subtitle":179,"heroImage":17131,"ctaButton":202,"ctaLink":203},[158],{"data":17117,"content":17118,"nodeType":133},{},[17119,17125],{"data":17120,"content":17121,"nodeType":171},{},[17122],{"data":17123,"marks":17124,"value":170,"nodeType":83},{},[],{"data":17126,"content":17127,"nodeType":96},{},[17128],{"data":17129,"marks":17130,"value":178,"nodeType":83},{},[],{"metadata":17132,"sys":17135,"fields":17140},{"tags":17133,"concepts":17134},[],[],{"space":17136,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17138,"publishedVersion":62,"revision":44,"locale":29},{"sys":17137},{"type":12,"linkType":13,"id":14},{"sys":17139},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17141},{"url":194,"details":17142,"fileName":200,"contentType":201},{"size":196,"image":17143},{"width":198,"height":199},{"sys":17145,"fields":17148},{"id":17146,"createdAt":17147},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":17149,"slug":17150,"articleIntro":17149,"category":17151},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[17152],{"metadata":17153,"sys":17156,"fields":17163},{"tags":17154,"concepts":17155},[],[],{"space":17157,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17159,"publishedVersion":149,"revision":62,"contentType":17161,"locale":29},{"sys":17158},{"type":12,"linkType":13,"id":14},{"sys":17160},{"id":21,"type":12,"linkType":22},{"sys":17162},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17164,"metaTitle":159,"metaDescription":160,"mainTitle":17165,"subtitle":179,"heroImage":17180,"ctaButton":202,"ctaLink":203},[158],{"data":17166,"content":17167,"nodeType":133},{},[17168,17174],{"data":17169,"content":17170,"nodeType":171},{},[17171],{"data":17172,"marks":17173,"value":170,"nodeType":83},{},[],{"data":17175,"content":17176,"nodeType":96},{},[17177],{"data":17178,"marks":17179,"value":178,"nodeType":83},{},[],{"metadata":17181,"sys":17184,"fields":17189},{"tags":17182,"concepts":17183},[],[],{"space":17185,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17187,"publishedVersion":62,"revision":44,"locale":29},{"sys":17186},{"type":12,"linkType":13,"id":14},{"sys":17188},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17190},{"url":194,"details":17191,"fileName":200,"contentType":201},{"size":196,"image":17192},{"width":198,"height":199},{"sys":17194,"fields":17197},{"id":17195,"createdAt":17196},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":17198,"slug":17199,"articleIntro":17198,"category":17200},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[17201],{"metadata":17202,"sys":17205,"fields":17212},{"tags":17203,"concepts":17204},[],[],{"space":17206,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17208,"publishedVersion":149,"revision":62,"contentType":17210,"locale":29},{"sys":17207},{"type":12,"linkType":13,"id":14},{"sys":17209},{"id":21,"type":12,"linkType":22},{"sys":17211},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17213,"metaTitle":159,"metaDescription":160,"mainTitle":17214,"subtitle":179,"heroImage":17229,"ctaButton":202,"ctaLink":203},[158],{"data":17215,"content":17216,"nodeType":133},{},[17217,17223],{"data":17218,"content":17219,"nodeType":171},{},[17220],{"data":17221,"marks":17222,"value":170,"nodeType":83},{},[],{"data":17224,"content":17225,"nodeType":96},{},[17226],{"data":17227,"marks":17228,"value":178,"nodeType":83},{},[],{"metadata":17230,"sys":17233,"fields":17238},{"tags":17231,"concepts":17232},[],[],{"space":17234,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17236,"publishedVersion":62,"revision":44,"locale":29},{"sys":17235},{"type":12,"linkType":13,"id":14},{"sys":17237},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17239},{"url":194,"details":17240,"fileName":200,"contentType":201},{"size":196,"image":17241},{"width":198,"height":199},{"sys":17243,"fields":17246},{"id":17244,"createdAt":17245},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":17247,"slug":17248,"articleIntro":17247,"category":17249},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[17250],{"metadata":17251,"sys":17254,"fields":17261},{"tags":17252,"concepts":17253},[],[],{"space":17255,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17257,"publishedVersion":149,"revision":62,"contentType":17259,"locale":29},{"sys":17256},{"type":12,"linkType":13,"id":14},{"sys":17258},{"id":21,"type":12,"linkType":22},{"sys":17260},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17262,"metaTitle":159,"metaDescription":160,"mainTitle":17263,"subtitle":179,"heroImage":17278,"ctaButton":202,"ctaLink":203},[158],{"data":17264,"content":17265,"nodeType":133},{},[17266,17272],{"data":17267,"content":17268,"nodeType":171},{},[17269],{"data":17270,"marks":17271,"value":170,"nodeType":83},{},[],{"data":17273,"content":17274,"nodeType":96},{},[17275],{"data":17276,"marks":17277,"value":178,"nodeType":83},{},[],{"metadata":17279,"sys":17282,"fields":17287},{"tags":17280,"concepts":17281},[],[],{"space":17283,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17285,"publishedVersion":62,"revision":44,"locale":29},{"sys":17284},{"type":12,"linkType":13,"id":14},{"sys":17286},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17288},{"url":194,"details":17289,"fileName":200,"contentType":201},{"size":196,"image":17290},{"width":198,"height":199},{"sys":17292,"fields":17295},{"id":17293,"createdAt":17294},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":17296,"slug":17297,"articleIntro":-1,"category":17298},"Compte 705 - Études","compte-705-etudes",[17299],{"metadata":17300,"sys":17303,"fields":17310},{"tags":17301,"concepts":17302},[],[],{"space":17304,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17306,"publishedVersion":149,"revision":62,"contentType":17308,"locale":29},{"sys":17305},{"type":12,"linkType":13,"id":14},{"sys":17307},{"id":21,"type":12,"linkType":22},{"sys":17309},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17311,"metaTitle":159,"metaDescription":160,"mainTitle":17312,"subtitle":179,"heroImage":17327,"ctaButton":202,"ctaLink":203},[158],{"data":17313,"content":17314,"nodeType":133},{},[17315,17321],{"data":17316,"content":17317,"nodeType":171},{},[17318],{"data":17319,"marks":17320,"value":170,"nodeType":83},{},[],{"data":17322,"content":17323,"nodeType":96},{},[17324],{"data":17325,"marks":17326,"value":178,"nodeType":83},{},[],{"metadata":17328,"sys":17331,"fields":17336},{"tags":17329,"concepts":17330},[],[],{"space":17332,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17334,"publishedVersion":62,"revision":44,"locale":29},{"sys":17333},{"type":12,"linkType":13,"id":14},{"sys":17335},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17337},{"url":194,"details":17338,"fileName":200,"contentType":201},{"size":196,"image":17339},{"width":198,"height":199},{"sys":17341,"fields":17344},{"id":17342,"createdAt":17343},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":17345,"slug":17346,"articleIntro":17345,"category":17347},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[17348],{"metadata":17349,"sys":17352,"fields":17359},{"tags":17350,"concepts":17351},[],[],{"space":17353,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17355,"publishedVersion":149,"revision":62,"contentType":17357,"locale":29},{"sys":17354},{"type":12,"linkType":13,"id":14},{"sys":17356},{"id":21,"type":12,"linkType":22},{"sys":17358},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17360,"metaTitle":159,"metaDescription":160,"mainTitle":17361,"subtitle":179,"heroImage":17376,"ctaButton":202,"ctaLink":203},[158],{"data":17362,"content":17363,"nodeType":133},{},[17364,17370],{"data":17365,"content":17366,"nodeType":171},{},[17367],{"data":17368,"marks":17369,"value":170,"nodeType":83},{},[],{"data":17371,"content":17372,"nodeType":96},{},[17373],{"data":17374,"marks":17375,"value":178,"nodeType":83},{},[],{"metadata":17377,"sys":17380,"fields":17385},{"tags":17378,"concepts":17379},[],[],{"space":17381,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17383,"publishedVersion":62,"revision":44,"locale":29},{"sys":17382},{"type":12,"linkType":13,"id":14},{"sys":17384},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17386},{"url":194,"details":17387,"fileName":200,"contentType":201},{"size":196,"image":17388},{"width":198,"height":199},{"sys":17390,"fields":17393},{"id":17391,"createdAt":17392},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":17394,"slug":17395,"articleIntro":17394,"category":17396},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[17397],{"metadata":17398,"sys":17401,"fields":17408},{"tags":17399,"concepts":17400},[],[],{"space":17402,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17404,"publishedVersion":149,"revision":62,"contentType":17406,"locale":29},{"sys":17403},{"type":12,"linkType":13,"id":14},{"sys":17405},{"id":21,"type":12,"linkType":22},{"sys":17407},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17409,"metaTitle":159,"metaDescription":160,"mainTitle":17410,"subtitle":179,"heroImage":17425,"ctaButton":202,"ctaLink":203},[158],{"data":17411,"content":17412,"nodeType":133},{},[17413,17419],{"data":17414,"content":17415,"nodeType":171},{},[17416],{"data":17417,"marks":17418,"value":170,"nodeType":83},{},[],{"data":17420,"content":17421,"nodeType":96},{},[17422],{"data":17423,"marks":17424,"value":178,"nodeType":83},{},[],{"metadata":17426,"sys":17429,"fields":17434},{"tags":17427,"concepts":17428},[],[],{"space":17430,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17432,"publishedVersion":62,"revision":44,"locale":29},{"sys":17431},{"type":12,"linkType":13,"id":14},{"sys":17433},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17435},{"url":194,"details":17436,"fileName":200,"contentType":201},{"size":196,"image":17437},{"width":198,"height":199},{"sys":17439,"fields":17442},{"id":17440,"createdAt":17441},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":17443,"slug":17444,"articleIntro":17443,"category":17445},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[17446],{"metadata":17447,"sys":17450,"fields":17457},{"tags":17448,"concepts":17449},[],[],{"space":17451,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17453,"publishedVersion":149,"revision":62,"contentType":17455,"locale":29},{"sys":17452},{"type":12,"linkType":13,"id":14},{"sys":17454},{"id":21,"type":12,"linkType":22},{"sys":17456},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17458,"metaTitle":159,"metaDescription":160,"mainTitle":17459,"subtitle":179,"heroImage":17474,"ctaButton":202,"ctaLink":203},[158],{"data":17460,"content":17461,"nodeType":133},{},[17462,17468],{"data":17463,"content":17464,"nodeType":171},{},[17465],{"data":17466,"marks":17467,"value":170,"nodeType":83},{},[],{"data":17469,"content":17470,"nodeType":96},{},[17471],{"data":17472,"marks":17473,"value":178,"nodeType":83},{},[],{"metadata":17475,"sys":17478,"fields":17483},{"tags":17476,"concepts":17477},[],[],{"space":17479,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17481,"publishedVersion":62,"revision":44,"locale":29},{"sys":17480},{"type":12,"linkType":13,"id":14},{"sys":17482},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17484},{"url":194,"details":17485,"fileName":200,"contentType":201},{"size":196,"image":17486},{"width":198,"height":199},{"sys":17488,"fields":17491},{"id":17489,"createdAt":17490},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":17492,"slug":17493,"articleIntro":17492,"category":17494},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[17495],{"metadata":17496,"sys":17499,"fields":17506},{"tags":17497,"concepts":17498},[],[],{"space":17500,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17502,"publishedVersion":149,"revision":62,"contentType":17504,"locale":29},{"sys":17501},{"type":12,"linkType":13,"id":14},{"sys":17503},{"id":21,"type":12,"linkType":22},{"sys":17505},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17507,"metaTitle":159,"metaDescription":160,"mainTitle":17508,"subtitle":179,"heroImage":17523,"ctaButton":202,"ctaLink":203},[158],{"data":17509,"content":17510,"nodeType":133},{},[17511,17517],{"data":17512,"content":17513,"nodeType":171},{},[17514],{"data":17515,"marks":17516,"value":170,"nodeType":83},{},[],{"data":17518,"content":17519,"nodeType":96},{},[17520],{"data":17521,"marks":17522,"value":178,"nodeType":83},{},[],{"metadata":17524,"sys":17527,"fields":17532},{"tags":17525,"concepts":17526},[],[],{"space":17528,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17530,"publishedVersion":62,"revision":44,"locale":29},{"sys":17529},{"type":12,"linkType":13,"id":14},{"sys":17531},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17533},{"url":194,"details":17534,"fileName":200,"contentType":201},{"size":196,"image":17535},{"width":198,"height":199},{"sys":17537,"fields":17540},{"id":17538,"createdAt":17539},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":17541,"slug":17542,"articleIntro":17541,"category":17543},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[17544],{"metadata":17545,"sys":17548,"fields":17555},{"tags":17546,"concepts":17547},[],[],{"space":17549,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17551,"publishedVersion":149,"revision":62,"contentType":17553,"locale":29},{"sys":17550},{"type":12,"linkType":13,"id":14},{"sys":17552},{"id":21,"type":12,"linkType":22},{"sys":17554},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17556,"metaTitle":159,"metaDescription":160,"mainTitle":17557,"subtitle":179,"heroImage":17572,"ctaButton":202,"ctaLink":203},[158],{"data":17558,"content":17559,"nodeType":133},{},[17560,17566],{"data":17561,"content":17562,"nodeType":171},{},[17563],{"data":17564,"marks":17565,"value":170,"nodeType":83},{},[],{"data":17567,"content":17568,"nodeType":96},{},[17569],{"data":17570,"marks":17571,"value":178,"nodeType":83},{},[],{"metadata":17573,"sys":17576,"fields":17581},{"tags":17574,"concepts":17575},[],[],{"space":17577,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17579,"publishedVersion":62,"revision":44,"locale":29},{"sys":17578},{"type":12,"linkType":13,"id":14},{"sys":17580},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17582},{"url":194,"details":17583,"fileName":200,"contentType":201},{"size":196,"image":17584},{"width":198,"height":199},{"sys":17586,"fields":17589},{"id":17587,"createdAt":17588},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":17590,"slug":17591,"articleIntro":17590,"category":17592},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[17593],{"metadata":17594,"sys":17597,"fields":17604},{"tags":17595,"concepts":17596},[],[],{"space":17598,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17600,"publishedVersion":149,"revision":62,"contentType":17602,"locale":29},{"sys":17599},{"type":12,"linkType":13,"id":14},{"sys":17601},{"id":21,"type":12,"linkType":22},{"sys":17603},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17605,"metaTitle":159,"metaDescription":160,"mainTitle":17606,"subtitle":179,"heroImage":17621,"ctaButton":202,"ctaLink":203},[158],{"data":17607,"content":17608,"nodeType":133},{},[17609,17615],{"data":17610,"content":17611,"nodeType":171},{},[17612],{"data":17613,"marks":17614,"value":170,"nodeType":83},{},[],{"data":17616,"content":17617,"nodeType":96},{},[17618],{"data":17619,"marks":17620,"value":178,"nodeType":83},{},[],{"metadata":17622,"sys":17625,"fields":17630},{"tags":17623,"concepts":17624},[],[],{"space":17626,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17628,"publishedVersion":62,"revision":44,"locale":29},{"sys":17627},{"type":12,"linkType":13,"id":14},{"sys":17629},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17631},{"url":194,"details":17632,"fileName":200,"contentType":201},{"size":196,"image":17633},{"width":198,"height":199},{"sys":17635,"fields":17638},{"id":17636,"createdAt":17637},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":17639,"slug":17640,"articleIntro":-1,"category":17641},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[17642],{"metadata":17643,"sys":17646,"fields":17653},{"tags":17644,"concepts":17645},[],[],{"space":17647,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17649,"publishedVersion":149,"revision":62,"contentType":17651,"locale":29},{"sys":17648},{"type":12,"linkType":13,"id":14},{"sys":17650},{"id":21,"type":12,"linkType":22},{"sys":17652},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17654,"metaTitle":159,"metaDescription":160,"mainTitle":17655,"subtitle":179,"heroImage":17670,"ctaButton":202,"ctaLink":203},[158],{"data":17656,"content":17657,"nodeType":133},{},[17658,17664],{"data":17659,"content":17660,"nodeType":171},{},[17661],{"data":17662,"marks":17663,"value":170,"nodeType":83},{},[],{"data":17665,"content":17666,"nodeType":96},{},[17667],{"data":17668,"marks":17669,"value":178,"nodeType":83},{},[],{"metadata":17671,"sys":17674,"fields":17679},{"tags":17672,"concepts":17673},[],[],{"space":17675,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17677,"publishedVersion":62,"revision":44,"locale":29},{"sys":17676},{"type":12,"linkType":13,"id":14},{"sys":17678},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17680},{"url":194,"details":17681,"fileName":200,"contentType":201},{"size":196,"image":17682},{"width":198,"height":199},{"sys":17684,"fields":17687},{"id":17685,"createdAt":17686},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":17688,"slug":17689,"articleIntro":17688,"category":17690},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[17691],{"metadata":17692,"sys":17695,"fields":17702},{"tags":17693,"concepts":17694},[],[],{"space":17696,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17698,"publishedVersion":149,"revision":62,"contentType":17700,"locale":29},{"sys":17697},{"type":12,"linkType":13,"id":14},{"sys":17699},{"id":21,"type":12,"linkType":22},{"sys":17701},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17703,"metaTitle":159,"metaDescription":160,"mainTitle":17704,"subtitle":179,"heroImage":17719,"ctaButton":202,"ctaLink":203},[158],{"data":17705,"content":17706,"nodeType":133},{},[17707,17713],{"data":17708,"content":17709,"nodeType":171},{},[17710],{"data":17711,"marks":17712,"value":170,"nodeType":83},{},[],{"data":17714,"content":17715,"nodeType":96},{},[17716],{"data":17717,"marks":17718,"value":178,"nodeType":83},{},[],{"metadata":17720,"sys":17723,"fields":17728},{"tags":17721,"concepts":17722},[],[],{"space":17724,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17726,"publishedVersion":62,"revision":44,"locale":29},{"sys":17725},{"type":12,"linkType":13,"id":14},{"sys":17727},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17729},{"url":194,"details":17730,"fileName":200,"contentType":201},{"size":196,"image":17731},{"width":198,"height":199},{"sys":17733,"fields":17736},{"id":17734,"createdAt":17735},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":17737,"slug":17738,"articleIntro":17737,"category":17739},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[17740],{"metadata":17741,"sys":17744,"fields":17751},{"tags":17742,"concepts":17743},[],[],{"space":17745,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17747,"publishedVersion":149,"revision":62,"contentType":17749,"locale":29},{"sys":17746},{"type":12,"linkType":13,"id":14},{"sys":17748},{"id":21,"type":12,"linkType":22},{"sys":17750},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17752,"metaTitle":159,"metaDescription":160,"mainTitle":17753,"subtitle":179,"heroImage":17768,"ctaButton":202,"ctaLink":203},[158],{"data":17754,"content":17755,"nodeType":133},{},[17756,17762],{"data":17757,"content":17758,"nodeType":171},{},[17759],{"data":17760,"marks":17761,"value":170,"nodeType":83},{},[],{"data":17763,"content":17764,"nodeType":96},{},[17765],{"data":17766,"marks":17767,"value":178,"nodeType":83},{},[],{"metadata":17769,"sys":17772,"fields":17777},{"tags":17770,"concepts":17771},[],[],{"space":17773,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17775,"publishedVersion":62,"revision":44,"locale":29},{"sys":17774},{"type":12,"linkType":13,"id":14},{"sys":17776},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17778},{"url":194,"details":17779,"fileName":200,"contentType":201},{"size":196,"image":17780},{"width":198,"height":199},{"sys":17782,"fields":17785},{"id":17783,"createdAt":17784},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":17786,"slug":17787,"articleIntro":17786,"category":17788},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[17789],{"metadata":17790,"sys":17793,"fields":17800},{"tags":17791,"concepts":17792},[],[],{"space":17794,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17796,"publishedVersion":149,"revision":62,"contentType":17798,"locale":29},{"sys":17795},{"type":12,"linkType":13,"id":14},{"sys":17797},{"id":21,"type":12,"linkType":22},{"sys":17799},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17801,"metaTitle":159,"metaDescription":160,"mainTitle":17802,"subtitle":179,"heroImage":17817,"ctaButton":202,"ctaLink":203},[158],{"data":17803,"content":17804,"nodeType":133},{},[17805,17811],{"data":17806,"content":17807,"nodeType":171},{},[17808],{"data":17809,"marks":17810,"value":170,"nodeType":83},{},[],{"data":17812,"content":17813,"nodeType":96},{},[17814],{"data":17815,"marks":17816,"value":178,"nodeType":83},{},[],{"metadata":17818,"sys":17821,"fields":17826},{"tags":17819,"concepts":17820},[],[],{"space":17822,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17824,"publishedVersion":62,"revision":44,"locale":29},{"sys":17823},{"type":12,"linkType":13,"id":14},{"sys":17825},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17827},{"url":194,"details":17828,"fileName":200,"contentType":201},{"size":196,"image":17829},{"width":198,"height":199},{"sys":17831,"fields":17834},{"id":17832,"createdAt":17833},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":17835,"slug":17836,"articleIntro":17835,"category":17837},"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",[17838],{"metadata":17839,"sys":17842,"fields":17849},{"tags":17840,"concepts":17841},[],[],{"space":17843,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17845,"publishedVersion":149,"revision":62,"contentType":17847,"locale":29},{"sys":17844},{"type":12,"linkType":13,"id":14},{"sys":17846},{"id":21,"type":12,"linkType":22},{"sys":17848},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17850,"metaTitle":159,"metaDescription":160,"mainTitle":17851,"subtitle":179,"heroImage":17866,"ctaButton":202,"ctaLink":203},[158],{"data":17852,"content":17853,"nodeType":133},{},[17854,17860],{"data":17855,"content":17856,"nodeType":171},{},[17857],{"data":17858,"marks":17859,"value":170,"nodeType":83},{},[],{"data":17861,"content":17862,"nodeType":96},{},[17863],{"data":17864,"marks":17865,"value":178,"nodeType":83},{},[],{"metadata":17867,"sys":17870,"fields":17875},{"tags":17868,"concepts":17869},[],[],{"space":17871,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17873,"publishedVersion":62,"revision":44,"locale":29},{"sys":17872},{"type":12,"linkType":13,"id":14},{"sys":17874},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17876},{"url":194,"details":17877,"fileName":200,"contentType":201},{"size":196,"image":17878},{"width":198,"height":199},{"sys":17880,"fields":17883},{"id":17881,"createdAt":17882},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":17884,"slug":17885,"articleIntro":17884,"category":17886},"1688 - Intérêts courus","compte-1688-interets-courus",[17887],{"metadata":17888,"sys":17891,"fields":17898},{"tags":17889,"concepts":17890},[],[],{"space":17892,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17894,"publishedVersion":149,"revision":62,"contentType":17896,"locale":29},{"sys":17893},{"type":12,"linkType":13,"id":14},{"sys":17895},{"id":21,"type":12,"linkType":22},{"sys":17897},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17899,"metaTitle":159,"metaDescription":160,"mainTitle":17900,"subtitle":179,"heroImage":17915,"ctaButton":202,"ctaLink":203},[158],{"data":17901,"content":17902,"nodeType":133},{},[17903,17909],{"data":17904,"content":17905,"nodeType":171},{},[17906],{"data":17907,"marks":17908,"value":170,"nodeType":83},{},[],{"data":17910,"content":17911,"nodeType":96},{},[17912],{"data":17913,"marks":17914,"value":178,"nodeType":83},{},[],{"metadata":17916,"sys":17919,"fields":17924},{"tags":17917,"concepts":17918},[],[],{"space":17920,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17922,"publishedVersion":62,"revision":44,"locale":29},{"sys":17921},{"type":12,"linkType":13,"id":14},{"sys":17923},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17925},{"url":194,"details":17926,"fileName":200,"contentType":201},{"size":196,"image":17927},{"width":198,"height":199},{"sys":17929,"fields":17932},{"id":17930,"createdAt":17931},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":17933,"slug":17934,"articleIntro":17933,"category":17935},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[17936],{"metadata":17937,"sys":17940,"fields":17947},{"tags":17938,"concepts":17939},[],[],{"space":17941,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17943,"publishedVersion":149,"revision":62,"contentType":17945,"locale":29},{"sys":17942},{"type":12,"linkType":13,"id":14},{"sys":17944},{"id":21,"type":12,"linkType":22},{"sys":17946},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17948,"metaTitle":159,"metaDescription":160,"mainTitle":17949,"subtitle":179,"heroImage":17964,"ctaButton":202,"ctaLink":203},[158],{"data":17950,"content":17951,"nodeType":133},{},[17952,17958],{"data":17953,"content":17954,"nodeType":171},{},[17955],{"data":17956,"marks":17957,"value":170,"nodeType":83},{},[],{"data":17959,"content":17960,"nodeType":96},{},[17961],{"data":17962,"marks":17963,"value":178,"nodeType":83},{},[],{"metadata":17965,"sys":17968,"fields":17973},{"tags":17966,"concepts":17967},[],[],{"space":17969,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":17971,"publishedVersion":62,"revision":44,"locale":29},{"sys":17970},{"type":12,"linkType":13,"id":14},{"sys":17972},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":17974},{"url":194,"details":17975,"fileName":200,"contentType":201},{"size":196,"image":17976},{"width":198,"height":199},{"sys":17978,"fields":17981},{"id":17979,"createdAt":17980},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":17982,"slug":17983,"articleIntro":17982,"category":17984},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[17985],{"metadata":17986,"sys":17989,"fields":17996},{"tags":17987,"concepts":17988},[],[],{"space":17990,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":17992,"publishedVersion":149,"revision":62,"contentType":17994,"locale":29},{"sys":17991},{"type":12,"linkType":13,"id":14},{"sys":17993},{"id":21,"type":12,"linkType":22},{"sys":17995},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":17997,"metaTitle":159,"metaDescription":160,"mainTitle":17998,"subtitle":179,"heroImage":18013,"ctaButton":202,"ctaLink":203},[158],{"data":17999,"content":18000,"nodeType":133},{},[18001,18007],{"data":18002,"content":18003,"nodeType":171},{},[18004],{"data":18005,"marks":18006,"value":170,"nodeType":83},{},[],{"data":18008,"content":18009,"nodeType":96},{},[18010],{"data":18011,"marks":18012,"value":178,"nodeType":83},{},[],{"metadata":18014,"sys":18017,"fields":18022},{"tags":18015,"concepts":18016},[],[],{"space":18018,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18020,"publishedVersion":62,"revision":44,"locale":29},{"sys":18019},{"type":12,"linkType":13,"id":14},{"sys":18021},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18023},{"url":194,"details":18024,"fileName":200,"contentType":201},{"size":196,"image":18025},{"width":198,"height":199},{"sys":18027,"fields":18030},{"id":18028,"createdAt":18029},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":18031,"slug":18032,"articleIntro":18031,"category":18033},"4558 - Intérêts courus","compte-4558-interets-courus",[18034],{"metadata":18035,"sys":18038,"fields":18045},{"tags":18036,"concepts":18037},[],[],{"space":18039,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18041,"publishedVersion":149,"revision":62,"contentType":18043,"locale":29},{"sys":18040},{"type":12,"linkType":13,"id":14},{"sys":18042},{"id":21,"type":12,"linkType":22},{"sys":18044},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18046,"metaTitle":159,"metaDescription":160,"mainTitle":18047,"subtitle":179,"heroImage":18062,"ctaButton":202,"ctaLink":203},[158],{"data":18048,"content":18049,"nodeType":133},{},[18050,18056],{"data":18051,"content":18052,"nodeType":171},{},[18053],{"data":18054,"marks":18055,"value":170,"nodeType":83},{},[],{"data":18057,"content":18058,"nodeType":96},{},[18059],{"data":18060,"marks":18061,"value":178,"nodeType":83},{},[],{"metadata":18063,"sys":18066,"fields":18071},{"tags":18064,"concepts":18065},[],[],{"space":18067,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18069,"publishedVersion":62,"revision":44,"locale":29},{"sys":18068},{"type":12,"linkType":13,"id":14},{"sys":18070},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18072},{"url":194,"details":18073,"fileName":200,"contentType":201},{"size":196,"image":18074},{"width":198,"height":199},{"sys":18076,"fields":18079},{"id":18077,"createdAt":18078},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":18080,"slug":18081,"articleIntro":18082,"category":18083},"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",[18084],{"metadata":18085,"sys":18088,"fields":18095},{"tags":18086,"concepts":18087},[],[],{"space":18089,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18091,"publishedVersion":149,"revision":62,"contentType":18093,"locale":29},{"sys":18090},{"type":12,"linkType":13,"id":14},{"sys":18092},{"id":21,"type":12,"linkType":22},{"sys":18094},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18096,"metaTitle":159,"metaDescription":160,"mainTitle":18097,"subtitle":179,"heroImage":18112,"ctaButton":202,"ctaLink":203},[158],{"data":18098,"content":18099,"nodeType":133},{},[18100,18106],{"data":18101,"content":18102,"nodeType":171},{},[18103],{"data":18104,"marks":18105,"value":170,"nodeType":83},{},[],{"data":18107,"content":18108,"nodeType":96},{},[18109],{"data":18110,"marks":18111,"value":178,"nodeType":83},{},[],{"metadata":18113,"sys":18116,"fields":18121},{"tags":18114,"concepts":18115},[],[],{"space":18117,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18119,"publishedVersion":62,"revision":44,"locale":29},{"sys":18118},{"type":12,"linkType":13,"id":14},{"sys":18120},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18122},{"url":194,"details":18123,"fileName":200,"contentType":201},{"size":196,"image":18124},{"width":198,"height":199},{"sys":18126,"fields":18128},{"id":18127,"createdAt":10917},"2faZxRvPQhG6UiwkwOCQNY",{"title":18129,"slug":18130,"articleIntro":18129,"category":18131},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[18132],{"metadata":18133,"sys":18136,"fields":18143},{"tags":18134,"concepts":18135},[],[],{"space":18137,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18139,"publishedVersion":149,"revision":62,"contentType":18141,"locale":29},{"sys":18138},{"type":12,"linkType":13,"id":14},{"sys":18140},{"id":21,"type":12,"linkType":22},{"sys":18142},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18144,"metaTitle":159,"metaDescription":160,"mainTitle":18145,"subtitle":179,"heroImage":18160,"ctaButton":202,"ctaLink":203},[158],{"data":18146,"content":18147,"nodeType":133},{},[18148,18154],{"data":18149,"content":18150,"nodeType":171},{},[18151],{"data":18152,"marks":18153,"value":170,"nodeType":83},{},[],{"data":18155,"content":18156,"nodeType":96},{},[18157],{"data":18158,"marks":18159,"value":178,"nodeType":83},{},[],{"metadata":18161,"sys":18164,"fields":18169},{"tags":18162,"concepts":18163},[],[],{"space":18165,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18167,"publishedVersion":62,"revision":44,"locale":29},{"sys":18166},{"type":12,"linkType":13,"id":14},{"sys":18168},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18170},{"url":194,"details":18171,"fileName":200,"contentType":201},{"size":196,"image":18172},{"width":198,"height":199},{"sys":18174,"fields":18177},{"id":18175,"createdAt":18176},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":18178,"slug":18179,"articleIntro":18178,"category":18180},"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",[18181],{"metadata":18182,"sys":18185,"fields":18192},{"tags":18183,"concepts":18184},[],[],{"space":18186,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18188,"publishedVersion":149,"revision":62,"contentType":18190,"locale":29},{"sys":18187},{"type":12,"linkType":13,"id":14},{"sys":18189},{"id":21,"type":12,"linkType":22},{"sys":18191},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18193,"metaTitle":159,"metaDescription":160,"mainTitle":18194,"subtitle":179,"heroImage":18209,"ctaButton":202,"ctaLink":203},[158],{"data":18195,"content":18196,"nodeType":133},{},[18197,18203],{"data":18198,"content":18199,"nodeType":171},{},[18200],{"data":18201,"marks":18202,"value":170,"nodeType":83},{},[],{"data":18204,"content":18205,"nodeType":96},{},[18206],{"data":18207,"marks":18208,"value":178,"nodeType":83},{},[],{"metadata":18210,"sys":18213,"fields":18218},{"tags":18211,"concepts":18212},[],[],{"space":18214,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18216,"publishedVersion":62,"revision":44,"locale":29},{"sys":18215},{"type":12,"linkType":13,"id":14},{"sys":18217},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18219},{"url":194,"details":18220,"fileName":200,"contentType":201},{"size":196,"image":18221},{"width":198,"height":199},{"sys":18223,"fields":18226},{"id":18224,"createdAt":18225},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":18227,"slug":18228,"articleIntro":-1,"category":18229},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[18230],{"metadata":18231,"sys":18234,"fields":18241},{"tags":18232,"concepts":18233},[],[],{"space":18235,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18237,"publishedVersion":149,"revision":62,"contentType":18239,"locale":29},{"sys":18236},{"type":12,"linkType":13,"id":14},{"sys":18238},{"id":21,"type":12,"linkType":22},{"sys":18240},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18242,"metaTitle":159,"metaDescription":160,"mainTitle":18243,"subtitle":179,"heroImage":18258,"ctaButton":202,"ctaLink":203},[158],{"data":18244,"content":18245,"nodeType":133},{},[18246,18252],{"data":18247,"content":18248,"nodeType":171},{},[18249],{"data":18250,"marks":18251,"value":170,"nodeType":83},{},[],{"data":18253,"content":18254,"nodeType":96},{},[18255],{"data":18256,"marks":18257,"value":178,"nodeType":83},{},[],{"metadata":18259,"sys":18262,"fields":18267},{"tags":18260,"concepts":18261},[],[],{"space":18263,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18265,"publishedVersion":62,"revision":44,"locale":29},{"sys":18264},{"type":12,"linkType":13,"id":14},{"sys":18266},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18268},{"url":194,"details":18269,"fileName":200,"contentType":201},{"size":196,"image":18270},{"width":198,"height":199},{"sys":18272,"fields":18275},{"id":18273,"createdAt":18274},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":18276,"slug":18277,"articleIntro":18276,"category":18278},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[18279],{"metadata":18280,"sys":18283,"fields":18290},{"tags":18281,"concepts":18282},[],[],{"space":18284,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18286,"publishedVersion":149,"revision":62,"contentType":18288,"locale":29},{"sys":18285},{"type":12,"linkType":13,"id":14},{"sys":18287},{"id":21,"type":12,"linkType":22},{"sys":18289},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18291,"metaTitle":159,"metaDescription":160,"mainTitle":18292,"subtitle":179,"heroImage":18307,"ctaButton":202,"ctaLink":203},[158],{"data":18293,"content":18294,"nodeType":133},{},[18295,18301],{"data":18296,"content":18297,"nodeType":171},{},[18298],{"data":18299,"marks":18300,"value":170,"nodeType":83},{},[],{"data":18302,"content":18303,"nodeType":96},{},[18304],{"data":18305,"marks":18306,"value":178,"nodeType":83},{},[],{"metadata":18308,"sys":18311,"fields":18316},{"tags":18309,"concepts":18310},[],[],{"space":18312,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18314,"publishedVersion":62,"revision":44,"locale":29},{"sys":18313},{"type":12,"linkType":13,"id":14},{"sys":18315},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18317},{"url":194,"details":18318,"fileName":200,"contentType":201},{"size":196,"image":18319},{"width":198,"height":199},{"sys":18321,"fields":18324},{"id":18322,"createdAt":18323},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":18325,"slug":18326,"articleIntro":18325,"category":18327},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[18328],{"metadata":18329,"sys":18332,"fields":18339},{"tags":18330,"concepts":18331},[],[],{"space":18333,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18335,"publishedVersion":149,"revision":62,"contentType":18337,"locale":29},{"sys":18334},{"type":12,"linkType":13,"id":14},{"sys":18336},{"id":21,"type":12,"linkType":22},{"sys":18338},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18340,"metaTitle":159,"metaDescription":160,"mainTitle":18341,"subtitle":179,"heroImage":18356,"ctaButton":202,"ctaLink":203},[158],{"data":18342,"content":18343,"nodeType":133},{},[18344,18350],{"data":18345,"content":18346,"nodeType":171},{},[18347],{"data":18348,"marks":18349,"value":170,"nodeType":83},{},[],{"data":18351,"content":18352,"nodeType":96},{},[18353],{"data":18354,"marks":18355,"value":178,"nodeType":83},{},[],{"metadata":18357,"sys":18360,"fields":18365},{"tags":18358,"concepts":18359},[],[],{"space":18361,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18363,"publishedVersion":62,"revision":44,"locale":29},{"sys":18362},{"type":12,"linkType":13,"id":14},{"sys":18364},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18366},{"url":194,"details":18367,"fileName":200,"contentType":201},{"size":196,"image":18368},{"width":198,"height":199},{"sys":18370,"fields":18373},{"id":18371,"createdAt":18372},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":18374,"slug":18375,"articleIntro":18374,"category":18376},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[18377],{"metadata":18378,"sys":18381,"fields":18388},{"tags":18379,"concepts":18380},[],[],{"space":18382,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18384,"publishedVersion":149,"revision":62,"contentType":18386,"locale":29},{"sys":18383},{"type":12,"linkType":13,"id":14},{"sys":18385},{"id":21,"type":12,"linkType":22},{"sys":18387},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18389,"metaTitle":159,"metaDescription":160,"mainTitle":18390,"subtitle":179,"heroImage":18405,"ctaButton":202,"ctaLink":203},[158],{"data":18391,"content":18392,"nodeType":133},{},[18393,18399],{"data":18394,"content":18395,"nodeType":171},{},[18396],{"data":18397,"marks":18398,"value":170,"nodeType":83},{},[],{"data":18400,"content":18401,"nodeType":96},{},[18402],{"data":18403,"marks":18404,"value":178,"nodeType":83},{},[],{"metadata":18406,"sys":18409,"fields":18414},{"tags":18407,"concepts":18408},[],[],{"space":18410,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18412,"publishedVersion":62,"revision":44,"locale":29},{"sys":18411},{"type":12,"linkType":13,"id":14},{"sys":18413},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18415},{"url":194,"details":18416,"fileName":200,"contentType":201},{"size":196,"image":18417},{"width":198,"height":199},{"sys":18419,"fields":18421},{"id":18420,"createdAt":916},"6d75pXRLLY65vQhQ8x00pr",{"title":18422,"slug":18423,"articleIntro":18422,"category":18424},"355 - Produits finis","compte-355-produits-finis",[18425],{"metadata":18426,"sys":18429,"fields":18436},{"tags":18427,"concepts":18428},[],[],{"space":18430,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18432,"publishedVersion":149,"revision":62,"contentType":18434,"locale":29},{"sys":18431},{"type":12,"linkType":13,"id":14},{"sys":18433},{"id":21,"type":12,"linkType":22},{"sys":18435},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18437,"metaTitle":159,"metaDescription":160,"mainTitle":18438,"subtitle":179,"heroImage":18453,"ctaButton":202,"ctaLink":203},[158],{"data":18439,"content":18440,"nodeType":133},{},[18441,18447],{"data":18442,"content":18443,"nodeType":171},{},[18444],{"data":18445,"marks":18446,"value":170,"nodeType":83},{},[],{"data":18448,"content":18449,"nodeType":96},{},[18450],{"data":18451,"marks":18452,"value":178,"nodeType":83},{},[],{"metadata":18454,"sys":18457,"fields":18462},{"tags":18455,"concepts":18456},[],[],{"space":18458,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18460,"publishedVersion":62,"revision":44,"locale":29},{"sys":18459},{"type":12,"linkType":13,"id":14},{"sys":18461},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18463},{"url":194,"details":18464,"fileName":200,"contentType":201},{"size":196,"image":18465},{"width":198,"height":199},{"sys":18467,"fields":18470},{"id":18468,"createdAt":18469},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":18471,"slug":18472,"articleIntro":18471,"category":18473},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[18474],{"metadata":18475,"sys":18478,"fields":18485},{"tags":18476,"concepts":18477},[],[],{"space":18479,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18481,"publishedVersion":149,"revision":62,"contentType":18483,"locale":29},{"sys":18480},{"type":12,"linkType":13,"id":14},{"sys":18482},{"id":21,"type":12,"linkType":22},{"sys":18484},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18486,"metaTitle":159,"metaDescription":160,"mainTitle":18487,"subtitle":179,"heroImage":18502,"ctaButton":202,"ctaLink":203},[158],{"data":18488,"content":18489,"nodeType":133},{},[18490,18496],{"data":18491,"content":18492,"nodeType":171},{},[18493],{"data":18494,"marks":18495,"value":170,"nodeType":83},{},[],{"data":18497,"content":18498,"nodeType":96},{},[18499],{"data":18500,"marks":18501,"value":178,"nodeType":83},{},[],{"metadata":18503,"sys":18506,"fields":18511},{"tags":18504,"concepts":18505},[],[],{"space":18507,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18509,"publishedVersion":62,"revision":44,"locale":29},{"sys":18508},{"type":12,"linkType":13,"id":14},{"sys":18510},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18512},{"url":194,"details":18513,"fileName":200,"contentType":201},{"size":196,"image":18514},{"width":198,"height":199},{"sys":18516,"fields":18519},{"id":18517,"createdAt":18518},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":18520,"slug":18521,"articleIntro":18520,"category":18522},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[18523],{"metadata":18524,"sys":18527,"fields":18534},{"tags":18525,"concepts":18526},[],[],{"space":18528,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18530,"publishedVersion":149,"revision":62,"contentType":18532,"locale":29},{"sys":18529},{"type":12,"linkType":13,"id":14},{"sys":18531},{"id":21,"type":12,"linkType":22},{"sys":18533},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18535,"metaTitle":159,"metaDescription":160,"mainTitle":18536,"subtitle":179,"heroImage":18551,"ctaButton":202,"ctaLink":203},[158],{"data":18537,"content":18538,"nodeType":133},{},[18539,18545],{"data":18540,"content":18541,"nodeType":171},{},[18542],{"data":18543,"marks":18544,"value":170,"nodeType":83},{},[],{"data":18546,"content":18547,"nodeType":96},{},[18548],{"data":18549,"marks":18550,"value":178,"nodeType":83},{},[],{"metadata":18552,"sys":18555,"fields":18560},{"tags":18553,"concepts":18554},[],[],{"space":18556,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18558,"publishedVersion":62,"revision":44,"locale":29},{"sys":18557},{"type":12,"linkType":13,"id":14},{"sys":18559},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18561},{"url":194,"details":18562,"fileName":200,"contentType":201},{"size":196,"image":18563},{"width":198,"height":199},{"sys":18565,"fields":18568},{"id":18566,"createdAt":18567},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":18569,"slug":18570,"articleIntro":-1,"category":18571},"Compte 71 - Production stockée","compte-71-production-stockee",[18572],{"metadata":18573,"sys":18576,"fields":18583},{"tags":18574,"concepts":18575},[],[],{"space":18577,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18579,"publishedVersion":149,"revision":62,"contentType":18581,"locale":29},{"sys":18578},{"type":12,"linkType":13,"id":14},{"sys":18580},{"id":21,"type":12,"linkType":22},{"sys":18582},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18584,"metaTitle":159,"metaDescription":160,"mainTitle":18585,"subtitle":179,"heroImage":18600,"ctaButton":202,"ctaLink":203},[158],{"data":18586,"content":18587,"nodeType":133},{},[18588,18594],{"data":18589,"content":18590,"nodeType":171},{},[18591],{"data":18592,"marks":18593,"value":170,"nodeType":83},{},[],{"data":18595,"content":18596,"nodeType":96},{},[18597],{"data":18598,"marks":18599,"value":178,"nodeType":83},{},[],{"metadata":18601,"sys":18604,"fields":18609},{"tags":18602,"concepts":18603},[],[],{"space":18605,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18607,"publishedVersion":62,"revision":44,"locale":29},{"sys":18606},{"type":12,"linkType":13,"id":14},{"sys":18608},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18610},{"url":194,"details":18611,"fileName":200,"contentType":201},{"size":196,"image":18612},{"width":198,"height":199},{"sys":18614,"fields":18617},{"id":18615,"createdAt":18616},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":18618,"slug":18619,"articleIntro":-1,"category":18620},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[18621],{"metadata":18622,"sys":18625,"fields":18632},{"tags":18623,"concepts":18624},[],[],{"space":18626,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18628,"publishedVersion":149,"revision":62,"contentType":18630,"locale":29},{"sys":18627},{"type":12,"linkType":13,"id":14},{"sys":18629},{"id":21,"type":12,"linkType":22},{"sys":18631},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18633,"metaTitle":159,"metaDescription":160,"mainTitle":18634,"subtitle":179,"heroImage":18649,"ctaButton":202,"ctaLink":203},[158],{"data":18635,"content":18636,"nodeType":133},{},[18637,18643],{"data":18638,"content":18639,"nodeType":171},{},[18640],{"data":18641,"marks":18642,"value":170,"nodeType":83},{},[],{"data":18644,"content":18645,"nodeType":96},{},[18646],{"data":18647,"marks":18648,"value":178,"nodeType":83},{},[],{"metadata":18650,"sys":18653,"fields":18658},{"tags":18651,"concepts":18652},[],[],{"space":18654,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18656,"publishedVersion":62,"revision":44,"locale":29},{"sys":18655},{"type":12,"linkType":13,"id":14},{"sys":18657},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18659},{"url":194,"details":18660,"fileName":200,"contentType":201},{"size":196,"image":18661},{"width":198,"height":199},{"sys":18663,"fields":18666},{"id":18664,"createdAt":18665},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":18667,"slug":18668,"articleIntro":18667,"category":18669},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[18670],{"metadata":18671,"sys":18674,"fields":18681},{"tags":18672,"concepts":18673},[],[],{"space":18675,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18677,"publishedVersion":149,"revision":62,"contentType":18679,"locale":29},{"sys":18676},{"type":12,"linkType":13,"id":14},{"sys":18678},{"id":21,"type":12,"linkType":22},{"sys":18680},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18682,"metaTitle":159,"metaDescription":160,"mainTitle":18683,"subtitle":179,"heroImage":18698,"ctaButton":202,"ctaLink":203},[158],{"data":18684,"content":18685,"nodeType":133},{},[18686,18692],{"data":18687,"content":18688,"nodeType":171},{},[18689],{"data":18690,"marks":18691,"value":170,"nodeType":83},{},[],{"data":18693,"content":18694,"nodeType":96},{},[18695],{"data":18696,"marks":18697,"value":178,"nodeType":83},{},[],{"metadata":18699,"sys":18702,"fields":18707},{"tags":18700,"concepts":18701},[],[],{"space":18703,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18705,"publishedVersion":62,"revision":44,"locale":29},{"sys":18704},{"type":12,"linkType":13,"id":14},{"sys":18706},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18708},{"url":194,"details":18709,"fileName":200,"contentType":201},{"size":196,"image":18710},{"width":198,"height":199},{"sys":18712,"fields":18715},{"id":18713,"createdAt":18714},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":18716,"slug":18717,"articleIntro":18716,"category":18718},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[18719],{"metadata":18720,"sys":18723,"fields":18730},{"tags":18721,"concepts":18722},[],[],{"space":18724,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18726,"publishedVersion":149,"revision":62,"contentType":18728,"locale":29},{"sys":18725},{"type":12,"linkType":13,"id":14},{"sys":18727},{"id":21,"type":12,"linkType":22},{"sys":18729},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18731,"metaTitle":159,"metaDescription":160,"mainTitle":18732,"subtitle":179,"heroImage":18747,"ctaButton":202,"ctaLink":203},[158],{"data":18733,"content":18734,"nodeType":133},{},[18735,18741],{"data":18736,"content":18737,"nodeType":171},{},[18738],{"data":18739,"marks":18740,"value":170,"nodeType":83},{},[],{"data":18742,"content":18743,"nodeType":96},{},[18744],{"data":18745,"marks":18746,"value":178,"nodeType":83},{},[],{"metadata":18748,"sys":18751,"fields":18756},{"tags":18749,"concepts":18750},[],[],{"space":18752,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18754,"publishedVersion":62,"revision":44,"locale":29},{"sys":18753},{"type":12,"linkType":13,"id":14},{"sys":18755},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18757},{"url":194,"details":18758,"fileName":200,"contentType":201},{"size":196,"image":18759},{"width":198,"height":199},{"sys":18761,"fields":18764},{"id":18762,"createdAt":18763},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":18765,"slug":18766,"articleIntro":18765,"category":18767},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[18768],{"metadata":18769,"sys":18772,"fields":18779},{"tags":18770,"concepts":18771},[],[],{"space":18773,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18775,"publishedVersion":149,"revision":62,"contentType":18777,"locale":29},{"sys":18774},{"type":12,"linkType":13,"id":14},{"sys":18776},{"id":21,"type":12,"linkType":22},{"sys":18778},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18780,"metaTitle":159,"metaDescription":160,"mainTitle":18781,"subtitle":179,"heroImage":18796,"ctaButton":202,"ctaLink":203},[158],{"data":18782,"content":18783,"nodeType":133},{},[18784,18790],{"data":18785,"content":18786,"nodeType":171},{},[18787],{"data":18788,"marks":18789,"value":170,"nodeType":83},{},[],{"data":18791,"content":18792,"nodeType":96},{},[18793],{"data":18794,"marks":18795,"value":178,"nodeType":83},{},[],{"metadata":18797,"sys":18800,"fields":18805},{"tags":18798,"concepts":18799},[],[],{"space":18801,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18803,"publishedVersion":62,"revision":44,"locale":29},{"sys":18802},{"type":12,"linkType":13,"id":14},{"sys":18804},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18806},{"url":194,"details":18807,"fileName":200,"contentType":201},{"size":196,"image":18808},{"width":198,"height":199},{"sys":18810,"fields":18813},{"id":18811,"createdAt":18812},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":18814,"slug":18815,"articleIntro":18814,"category":18816},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[18817],{"metadata":18818,"sys":18821,"fields":18828},{"tags":18819,"concepts":18820},[],[],{"space":18822,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18824,"publishedVersion":149,"revision":62,"contentType":18826,"locale":29},{"sys":18823},{"type":12,"linkType":13,"id":14},{"sys":18825},{"id":21,"type":12,"linkType":22},{"sys":18827},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18829,"metaTitle":159,"metaDescription":160,"mainTitle":18830,"subtitle":179,"heroImage":18845,"ctaButton":202,"ctaLink":203},[158],{"data":18831,"content":18832,"nodeType":133},{},[18833,18839],{"data":18834,"content":18835,"nodeType":171},{},[18836],{"data":18837,"marks":18838,"value":170,"nodeType":83},{},[],{"data":18840,"content":18841,"nodeType":96},{},[18842],{"data":18843,"marks":18844,"value":178,"nodeType":83},{},[],{"metadata":18846,"sys":18849,"fields":18854},{"tags":18847,"concepts":18848},[],[],{"space":18850,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18852,"publishedVersion":62,"revision":44,"locale":29},{"sys":18851},{"type":12,"linkType":13,"id":14},{"sys":18853},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18855},{"url":194,"details":18856,"fileName":200,"contentType":201},{"size":196,"image":18857},{"width":198,"height":199},{"sys":18859,"fields":18862},{"id":18860,"createdAt":18861},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":18863,"slug":18864,"articleIntro":18863,"category":18865},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[18866],{"metadata":18867,"sys":18870,"fields":18877},{"tags":18868,"concepts":18869},[],[],{"space":18871,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18873,"publishedVersion":149,"revision":62,"contentType":18875,"locale":29},{"sys":18872},{"type":12,"linkType":13,"id":14},{"sys":18874},{"id":21,"type":12,"linkType":22},{"sys":18876},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18878,"metaTitle":159,"metaDescription":160,"mainTitle":18879,"subtitle":179,"heroImage":18894,"ctaButton":202,"ctaLink":203},[158],{"data":18880,"content":18881,"nodeType":133},{},[18882,18888],{"data":18883,"content":18884,"nodeType":171},{},[18885],{"data":18886,"marks":18887,"value":170,"nodeType":83},{},[],{"data":18889,"content":18890,"nodeType":96},{},[18891],{"data":18892,"marks":18893,"value":178,"nodeType":83},{},[],{"metadata":18895,"sys":18898,"fields":18903},{"tags":18896,"concepts":18897},[],[],{"space":18899,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18901,"publishedVersion":62,"revision":44,"locale":29},{"sys":18900},{"type":12,"linkType":13,"id":14},{"sys":18902},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18904},{"url":194,"details":18905,"fileName":200,"contentType":201},{"size":196,"image":18906},{"width":198,"height":199},{"sys":18908,"fields":18911},{"id":18909,"createdAt":18910},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":18912,"slug":18913,"articleIntro":18912,"category":18914},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[18915],{"metadata":18916,"sys":18919,"fields":18926},{"tags":18917,"concepts":18918},[],[],{"space":18920,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18922,"publishedVersion":149,"revision":62,"contentType":18924,"locale":29},{"sys":18921},{"type":12,"linkType":13,"id":14},{"sys":18923},{"id":21,"type":12,"linkType":22},{"sys":18925},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18927,"metaTitle":159,"metaDescription":160,"mainTitle":18928,"subtitle":179,"heroImage":18943,"ctaButton":202,"ctaLink":203},[158],{"data":18929,"content":18930,"nodeType":133},{},[18931,18937],{"data":18932,"content":18933,"nodeType":171},{},[18934],{"data":18935,"marks":18936,"value":170,"nodeType":83},{},[],{"data":18938,"content":18939,"nodeType":96},{},[18940],{"data":18941,"marks":18942,"value":178,"nodeType":83},{},[],{"metadata":18944,"sys":18947,"fields":18952},{"tags":18945,"concepts":18946},[],[],{"space":18948,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":18950,"publishedVersion":62,"revision":44,"locale":29},{"sys":18949},{"type":12,"linkType":13,"id":14},{"sys":18951},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":18953},{"url":194,"details":18954,"fileName":200,"contentType":201},{"size":196,"image":18955},{"width":198,"height":199},{"sys":18957,"fields":18960},{"id":18958,"createdAt":18959},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":18961,"slug":18962,"articleIntro":18963,"category":18964},"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",[18965],{"metadata":18966,"sys":18969,"fields":18976},{"tags":18967,"concepts":18968},[],[],{"space":18970,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":18972,"publishedVersion":149,"revision":62,"contentType":18974,"locale":29},{"sys":18971},{"type":12,"linkType":13,"id":14},{"sys":18973},{"id":21,"type":12,"linkType":22},{"sys":18975},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":18977,"metaTitle":159,"metaDescription":160,"mainTitle":18978,"subtitle":179,"heroImage":18993,"ctaButton":202,"ctaLink":203},[158],{"data":18979,"content":18980,"nodeType":133},{},[18981,18987],{"data":18982,"content":18983,"nodeType":171},{},[18984],{"data":18985,"marks":18986,"value":170,"nodeType":83},{},[],{"data":18988,"content":18989,"nodeType":96},{},[18990],{"data":18991,"marks":18992,"value":178,"nodeType":83},{},[],{"metadata":18994,"sys":18997,"fields":19002},{"tags":18995,"concepts":18996},[],[],{"space":18998,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19000,"publishedVersion":62,"revision":44,"locale":29},{"sys":18999},{"type":12,"linkType":13,"id":14},{"sys":19001},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19003},{"url":194,"details":19004,"fileName":200,"contentType":201},{"size":196,"image":19005},{"width":198,"height":199},{"sys":19007,"fields":19010},{"id":19008,"createdAt":19009},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":19011,"slug":19012,"articleIntro":19011,"category":19013},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[19014],{"metadata":19015,"sys":19018,"fields":19025},{"tags":19016,"concepts":19017},[],[],{"space":19019,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19021,"publishedVersion":149,"revision":62,"contentType":19023,"locale":29},{"sys":19020},{"type":12,"linkType":13,"id":14},{"sys":19022},{"id":21,"type":12,"linkType":22},{"sys":19024},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19026,"metaTitle":159,"metaDescription":160,"mainTitle":19027,"subtitle":179,"heroImage":19042,"ctaButton":202,"ctaLink":203},[158],{"data":19028,"content":19029,"nodeType":133},{},[19030,19036],{"data":19031,"content":19032,"nodeType":171},{},[19033],{"data":19034,"marks":19035,"value":170,"nodeType":83},{},[],{"data":19037,"content":19038,"nodeType":96},{},[19039],{"data":19040,"marks":19041,"value":178,"nodeType":83},{},[],{"metadata":19043,"sys":19046,"fields":19051},{"tags":19044,"concepts":19045},[],[],{"space":19047,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19049,"publishedVersion":62,"revision":44,"locale":29},{"sys":19048},{"type":12,"linkType":13,"id":14},{"sys":19050},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19052},{"url":194,"details":19053,"fileName":200,"contentType":201},{"size":196,"image":19054},{"width":198,"height":199},{"sys":19056,"fields":19059},{"id":19057,"createdAt":19058},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":19060,"slug":19061,"articleIntro":-1,"category":19062},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[19063],{"metadata":19064,"sys":19067,"fields":19074},{"tags":19065,"concepts":19066},[],[],{"space":19068,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19070,"publishedVersion":149,"revision":62,"contentType":19072,"locale":29},{"sys":19069},{"type":12,"linkType":13,"id":14},{"sys":19071},{"id":21,"type":12,"linkType":22},{"sys":19073},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19075,"metaTitle":159,"metaDescription":160,"mainTitle":19076,"subtitle":179,"heroImage":19091,"ctaButton":202,"ctaLink":203},[158],{"data":19077,"content":19078,"nodeType":133},{},[19079,19085],{"data":19080,"content":19081,"nodeType":171},{},[19082],{"data":19083,"marks":19084,"value":170,"nodeType":83},{},[],{"data":19086,"content":19087,"nodeType":96},{},[19088],{"data":19089,"marks":19090,"value":178,"nodeType":83},{},[],{"metadata":19092,"sys":19095,"fields":19100},{"tags":19093,"concepts":19094},[],[],{"space":19096,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19098,"publishedVersion":62,"revision":44,"locale":29},{"sys":19097},{"type":12,"linkType":13,"id":14},{"sys":19099},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19101},{"url":194,"details":19102,"fileName":200,"contentType":201},{"size":196,"image":19103},{"width":198,"height":199},{"sys":19105,"fields":19108},{"id":19106,"createdAt":19107},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":19109,"slug":19110,"articleIntro":19109,"category":19111},"Classe 15 - Provisions","classe-15-provisions",[19112],{"metadata":19113,"sys":19116,"fields":19123},{"tags":19114,"concepts":19115},[],[],{"space":19117,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19119,"publishedVersion":149,"revision":62,"contentType":19121,"locale":29},{"sys":19118},{"type":12,"linkType":13,"id":14},{"sys":19120},{"id":21,"type":12,"linkType":22},{"sys":19122},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19124,"metaTitle":159,"metaDescription":160,"mainTitle":19125,"subtitle":179,"heroImage":19140,"ctaButton":202,"ctaLink":203},[158],{"data":19126,"content":19127,"nodeType":133},{},[19128,19134],{"data":19129,"content":19130,"nodeType":171},{},[19131],{"data":19132,"marks":19133,"value":170,"nodeType":83},{},[],{"data":19135,"content":19136,"nodeType":96},{},[19137],{"data":19138,"marks":19139,"value":178,"nodeType":83},{},[],{"metadata":19141,"sys":19144,"fields":19149},{"tags":19142,"concepts":19143},[],[],{"space":19145,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19147,"publishedVersion":62,"revision":44,"locale":29},{"sys":19146},{"type":12,"linkType":13,"id":14},{"sys":19148},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19150},{"url":194,"details":19151,"fileName":200,"contentType":201},{"size":196,"image":19152},{"width":198,"height":199},{"sys":19154,"fields":19157},{"id":19155,"createdAt":19156},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":19158,"slug":19159,"articleIntro":19160,"category":19161},"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. ",[19162],{"metadata":19163,"sys":19166,"fields":19173},{"tags":19164,"concepts":19165},[],[],{"space":19167,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19169,"publishedVersion":149,"revision":62,"contentType":19171,"locale":29},{"sys":19168},{"type":12,"linkType":13,"id":14},{"sys":19170},{"id":21,"type":12,"linkType":22},{"sys":19172},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19174,"metaTitle":159,"metaDescription":160,"mainTitle":19175,"subtitle":179,"heroImage":19190,"ctaButton":202,"ctaLink":203},[158],{"data":19176,"content":19177,"nodeType":133},{},[19178,19184],{"data":19179,"content":19180,"nodeType":171},{},[19181],{"data":19182,"marks":19183,"value":170,"nodeType":83},{},[],{"data":19185,"content":19186,"nodeType":96},{},[19187],{"data":19188,"marks":19189,"value":178,"nodeType":83},{},[],{"metadata":19191,"sys":19194,"fields":19199},{"tags":19192,"concepts":19193},[],[],{"space":19195,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19197,"publishedVersion":62,"revision":44,"locale":29},{"sys":19196},{"type":12,"linkType":13,"id":14},{"sys":19198},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19200},{"url":194,"details":19201,"fileName":200,"contentType":201},{"size":196,"image":19202},{"width":198,"height":199},{"sys":19204,"fields":19207},{"id":19205,"createdAt":19206},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":19208,"slug":19209,"articleIntro":-1,"category":19210},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[19211],{"metadata":19212,"sys":19215,"fields":19222},{"tags":19213,"concepts":19214},[],[],{"space":19216,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19218,"publishedVersion":149,"revision":62,"contentType":19220,"locale":29},{"sys":19217},{"type":12,"linkType":13,"id":14},{"sys":19219},{"id":21,"type":12,"linkType":22},{"sys":19221},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19223,"metaTitle":159,"metaDescription":160,"mainTitle":19224,"subtitle":179,"heroImage":19239,"ctaButton":202,"ctaLink":203},[158],{"data":19225,"content":19226,"nodeType":133},{},[19227,19233],{"data":19228,"content":19229,"nodeType":171},{},[19230],{"data":19231,"marks":19232,"value":170,"nodeType":83},{},[],{"data":19234,"content":19235,"nodeType":96},{},[19236],{"data":19237,"marks":19238,"value":178,"nodeType":83},{},[],{"metadata":19240,"sys":19243,"fields":19248},{"tags":19241,"concepts":19242},[],[],{"space":19244,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19246,"publishedVersion":62,"revision":44,"locale":29},{"sys":19245},{"type":12,"linkType":13,"id":14},{"sys":19247},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19249},{"url":194,"details":19250,"fileName":200,"contentType":201},{"size":196,"image":19251},{"width":198,"height":199},{"sys":19253,"fields":19256},{"id":19254,"createdAt":19255},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":19257,"slug":19258,"articleIntro":-1,"category":19259},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[19260],{"metadata":19261,"sys":19264,"fields":19271},{"tags":19262,"concepts":19263},[],[],{"space":19265,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19267,"publishedVersion":149,"revision":62,"contentType":19269,"locale":29},{"sys":19266},{"type":12,"linkType":13,"id":14},{"sys":19268},{"id":21,"type":12,"linkType":22},{"sys":19270},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19272,"metaTitle":159,"metaDescription":160,"mainTitle":19273,"subtitle":179,"heroImage":19288,"ctaButton":202,"ctaLink":203},[158],{"data":19274,"content":19275,"nodeType":133},{},[19276,19282],{"data":19277,"content":19278,"nodeType":171},{},[19279],{"data":19280,"marks":19281,"value":170,"nodeType":83},{},[],{"data":19283,"content":19284,"nodeType":96},{},[19285],{"data":19286,"marks":19287,"value":178,"nodeType":83},{},[],{"metadata":19289,"sys":19292,"fields":19297},{"tags":19290,"concepts":19291},[],[],{"space":19293,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19295,"publishedVersion":62,"revision":44,"locale":29},{"sys":19294},{"type":12,"linkType":13,"id":14},{"sys":19296},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19298},{"url":194,"details":19299,"fileName":200,"contentType":201},{"size":196,"image":19300},{"width":198,"height":199},{"sys":19302,"fields":19305},{"id":19303,"createdAt":19304},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":19306,"slug":19307,"articleIntro":19306,"category":19308},"4686 - Charges à payer","compte-4686-charges-a-payer",[19309],{"metadata":19310,"sys":19313,"fields":19320},{"tags":19311,"concepts":19312},[],[],{"space":19314,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19316,"publishedVersion":149,"revision":62,"contentType":19318,"locale":29},{"sys":19315},{"type":12,"linkType":13,"id":14},{"sys":19317},{"id":21,"type":12,"linkType":22},{"sys":19319},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19321,"metaTitle":159,"metaDescription":160,"mainTitle":19322,"subtitle":179,"heroImage":19337,"ctaButton":202,"ctaLink":203},[158],{"data":19323,"content":19324,"nodeType":133},{},[19325,19331],{"data":19326,"content":19327,"nodeType":171},{},[19328],{"data":19329,"marks":19330,"value":170,"nodeType":83},{},[],{"data":19332,"content":19333,"nodeType":96},{},[19334],{"data":19335,"marks":19336,"value":178,"nodeType":83},{},[],{"metadata":19338,"sys":19341,"fields":19346},{"tags":19339,"concepts":19340},[],[],{"space":19342,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19344,"publishedVersion":62,"revision":44,"locale":29},{"sys":19343},{"type":12,"linkType":13,"id":14},{"sys":19345},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19347},{"url":194,"details":19348,"fileName":200,"contentType":201},{"size":196,"image":19349},{"width":198,"height":199},{"sys":19351,"fields":19354},{"id":19352,"createdAt":19353},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":19355,"slug":19356,"articleIntro":19355,"category":19357},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[19358],{"metadata":19359,"sys":19362,"fields":19369},{"tags":19360,"concepts":19361},[],[],{"space":19363,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19365,"publishedVersion":149,"revision":62,"contentType":19367,"locale":29},{"sys":19364},{"type":12,"linkType":13,"id":14},{"sys":19366},{"id":21,"type":12,"linkType":22},{"sys":19368},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19370,"metaTitle":159,"metaDescription":160,"mainTitle":19371,"subtitle":179,"heroImage":19386,"ctaButton":202,"ctaLink":203},[158],{"data":19372,"content":19373,"nodeType":133},{},[19374,19380],{"data":19375,"content":19376,"nodeType":171},{},[19377],{"data":19378,"marks":19379,"value":170,"nodeType":83},{},[],{"data":19381,"content":19382,"nodeType":96},{},[19383],{"data":19384,"marks":19385,"value":178,"nodeType":83},{},[],{"metadata":19387,"sys":19390,"fields":19395},{"tags":19388,"concepts":19389},[],[],{"space":19391,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19393,"publishedVersion":62,"revision":44,"locale":29},{"sys":19392},{"type":12,"linkType":13,"id":14},{"sys":19394},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19396},{"url":194,"details":19397,"fileName":200,"contentType":201},{"size":196,"image":19398},{"width":198,"height":199},{"sys":19400,"fields":19403},{"id":19401,"createdAt":19402},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":19404,"slug":19405,"articleIntro":19404,"category":19406},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[19407],{"metadata":19408,"sys":19411,"fields":19418},{"tags":19409,"concepts":19410},[],[],{"space":19412,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19414,"publishedVersion":149,"revision":62,"contentType":19416,"locale":29},{"sys":19413},{"type":12,"linkType":13,"id":14},{"sys":19415},{"id":21,"type":12,"linkType":22},{"sys":19417},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19419,"metaTitle":159,"metaDescription":160,"mainTitle":19420,"subtitle":179,"heroImage":19435,"ctaButton":202,"ctaLink":203},[158],{"data":19421,"content":19422,"nodeType":133},{},[19423,19429],{"data":19424,"content":19425,"nodeType":171},{},[19426],{"data":19427,"marks":19428,"value":170,"nodeType":83},{},[],{"data":19430,"content":19431,"nodeType":96},{},[19432],{"data":19433,"marks":19434,"value":178,"nodeType":83},{},[],{"metadata":19436,"sys":19439,"fields":19444},{"tags":19437,"concepts":19438},[],[],{"space":19440,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19442,"publishedVersion":62,"revision":44,"locale":29},{"sys":19441},{"type":12,"linkType":13,"id":14},{"sys":19443},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19445},{"url":194,"details":19446,"fileName":200,"contentType":201},{"size":196,"image":19447},{"width":198,"height":199},{"sys":19449,"fields":19452},{"id":19450,"createdAt":19451},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":19453,"slug":19454,"articleIntro":19453,"category":19455},"Compte 6026 - Emballages","compte-6026-emballages",[19456],{"metadata":19457,"sys":19460,"fields":19467},{"tags":19458,"concepts":19459},[],[],{"space":19461,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19463,"publishedVersion":149,"revision":62,"contentType":19465,"locale":29},{"sys":19462},{"type":12,"linkType":13,"id":14},{"sys":19464},{"id":21,"type":12,"linkType":22},{"sys":19466},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19468,"metaTitle":159,"metaDescription":160,"mainTitle":19469,"subtitle":179,"heroImage":19484,"ctaButton":202,"ctaLink":203},[158],{"data":19470,"content":19471,"nodeType":133},{},[19472,19478],{"data":19473,"content":19474,"nodeType":171},{},[19475],{"data":19476,"marks":19477,"value":170,"nodeType":83},{},[],{"data":19479,"content":19480,"nodeType":96},{},[19481],{"data":19482,"marks":19483,"value":178,"nodeType":83},{},[],{"metadata":19485,"sys":19488,"fields":19493},{"tags":19486,"concepts":19487},[],[],{"space":19489,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19491,"publishedVersion":62,"revision":44,"locale":29},{"sys":19490},{"type":12,"linkType":13,"id":14},{"sys":19492},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19494},{"url":194,"details":19495,"fileName":200,"contentType":201},{"size":196,"image":19496},{"width":198,"height":199},{"sys":19498,"fields":19501},{"id":19499,"createdAt":19500},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":19502,"slug":19503,"articleIntro":19502,"category":19504},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[19505],{"metadata":19506,"sys":19509,"fields":19516},{"tags":19507,"concepts":19508},[],[],{"space":19510,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19512,"publishedVersion":149,"revision":62,"contentType":19514,"locale":29},{"sys":19511},{"type":12,"linkType":13,"id":14},{"sys":19513},{"id":21,"type":12,"linkType":22},{"sys":19515},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19517,"metaTitle":159,"metaDescription":160,"mainTitle":19518,"subtitle":179,"heroImage":19533,"ctaButton":202,"ctaLink":203},[158],{"data":19519,"content":19520,"nodeType":133},{},[19521,19527],{"data":19522,"content":19523,"nodeType":171},{},[19524],{"data":19525,"marks":19526,"value":170,"nodeType":83},{},[],{"data":19528,"content":19529,"nodeType":96},{},[19530],{"data":19531,"marks":19532,"value":178,"nodeType":83},{},[],{"metadata":19534,"sys":19537,"fields":19542},{"tags":19535,"concepts":19536},[],[],{"space":19538,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19540,"publishedVersion":62,"revision":44,"locale":29},{"sys":19539},{"type":12,"linkType":13,"id":14},{"sys":19541},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19543},{"url":194,"details":19544,"fileName":200,"contentType":201},{"size":196,"image":19545},{"width":198,"height":199},{"sys":19547,"fields":19550},{"id":19548,"createdAt":19549},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":19551,"slug":19552,"articleIntro":19551,"category":19553},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[19554],{"metadata":19555,"sys":19558,"fields":19565},{"tags":19556,"concepts":19557},[],[],{"space":19559,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19561,"publishedVersion":149,"revision":62,"contentType":19563,"locale":29},{"sys":19560},{"type":12,"linkType":13,"id":14},{"sys":19562},{"id":21,"type":12,"linkType":22},{"sys":19564},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19566,"metaTitle":159,"metaDescription":160,"mainTitle":19567,"subtitle":179,"heroImage":19582,"ctaButton":202,"ctaLink":203},[158],{"data":19568,"content":19569,"nodeType":133},{},[19570,19576],{"data":19571,"content":19572,"nodeType":171},{},[19573],{"data":19574,"marks":19575,"value":170,"nodeType":83},{},[],{"data":19577,"content":19578,"nodeType":96},{},[19579],{"data":19580,"marks":19581,"value":178,"nodeType":83},{},[],{"metadata":19583,"sys":19586,"fields":19591},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19589,"publishedVersion":62,"revision":44,"locale":29},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19592},{"url":194,"details":19593,"fileName":200,"contentType":201},{"size":196,"image":19594},{"width":198,"height":199},{"sys":19596,"fields":19599},{"id":19597,"createdAt":19598},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":19600,"slug":19601,"articleIntro":19600,"category":19602},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[19603],{"metadata":19604,"sys":19607,"fields":19614},{"tags":19605,"concepts":19606},[],[],{"space":19608,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19610,"publishedVersion":149,"revision":62,"contentType":19612,"locale":29},{"sys":19609},{"type":12,"linkType":13,"id":14},{"sys":19611},{"id":21,"type":12,"linkType":22},{"sys":19613},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19615,"metaTitle":159,"metaDescription":160,"mainTitle":19616,"subtitle":179,"heroImage":19631,"ctaButton":202,"ctaLink":203},[158],{"data":19617,"content":19618,"nodeType":133},{},[19619,19625],{"data":19620,"content":19621,"nodeType":171},{},[19622],{"data":19623,"marks":19624,"value":170,"nodeType":83},{},[],{"data":19626,"content":19627,"nodeType":96},{},[19628],{"data":19629,"marks":19630,"value":178,"nodeType":83},{},[],{"metadata":19632,"sys":19635,"fields":19640},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19638,"publishedVersion":62,"revision":44,"locale":29},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19641},{"url":194,"details":19642,"fileName":200,"contentType":201},{"size":196,"image":19643},{"width":198,"height":199},{"sys":19645,"fields":19648},{"id":19646,"createdAt":19647},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":19649,"slug":19650,"articleIntro":19649,"category":19651},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[19652],{"metadata":19653,"sys":19656,"fields":19663},{"tags":19654,"concepts":19655},[],[],{"space":19657,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19659,"publishedVersion":149,"revision":62,"contentType":19661,"locale":29},{"sys":19658},{"type":12,"linkType":13,"id":14},{"sys":19660},{"id":21,"type":12,"linkType":22},{"sys":19662},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19664,"metaTitle":159,"metaDescription":160,"mainTitle":19665,"subtitle":179,"heroImage":19680,"ctaButton":202,"ctaLink":203},[158],{"data":19666,"content":19667,"nodeType":133},{},[19668,19674],{"data":19669,"content":19670,"nodeType":171},{},[19671],{"data":19672,"marks":19673,"value":170,"nodeType":83},{},[],{"data":19675,"content":19676,"nodeType":96},{},[19677],{"data":19678,"marks":19679,"value":178,"nodeType":83},{},[],{"metadata":19681,"sys":19684,"fields":19689},{"tags":19682,"concepts":19683},[],[],{"space":19685,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19687,"publishedVersion":62,"revision":44,"locale":29},{"sys":19686},{"type":12,"linkType":13,"id":14},{"sys":19688},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19690},{"url":194,"details":19691,"fileName":200,"contentType":201},{"size":196,"image":19692},{"width":198,"height":199},{"sys":19694,"fields":19697},{"id":19695,"createdAt":19696},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":19698,"slug":19699,"articleIntro":19698,"category":19700},"Compte 101 - Capital","compte-101-capital",[19701],{"metadata":19702,"sys":19705,"fields":19712},{"tags":19703,"concepts":19704},[],[],{"space":19706,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19708,"publishedVersion":149,"revision":62,"contentType":19710,"locale":29},{"sys":19707},{"type":12,"linkType":13,"id":14},{"sys":19709},{"id":21,"type":12,"linkType":22},{"sys":19711},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19713,"metaTitle":159,"metaDescription":160,"mainTitle":19714,"subtitle":179,"heroImage":19729,"ctaButton":202,"ctaLink":203},[158],{"data":19715,"content":19716,"nodeType":133},{},[19717,19723],{"data":19718,"content":19719,"nodeType":171},{},[19720],{"data":19721,"marks":19722,"value":170,"nodeType":83},{},[],{"data":19724,"content":19725,"nodeType":96},{},[19726],{"data":19727,"marks":19728,"value":178,"nodeType":83},{},[],{"metadata":19730,"sys":19733,"fields":19738},{"tags":19731,"concepts":19732},[],[],{"space":19734,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19736,"publishedVersion":62,"revision":44,"locale":29},{"sys":19735},{"type":12,"linkType":13,"id":14},{"sys":19737},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19739},{"url":194,"details":19740,"fileName":200,"contentType":201},{"size":196,"image":19741},{"width":198,"height":199},{"sys":19743,"fields":19746},{"id":19744,"createdAt":19745},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":19747,"slug":19748,"articleIntro":19747,"category":19749},"6021 - Matières consommables","compte-6021-matieres-consommables",[19750],{"metadata":19751,"sys":19754,"fields":19761},{"tags":19752,"concepts":19753},[],[],{"space":19755,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19757,"publishedVersion":149,"revision":62,"contentType":19759,"locale":29},{"sys":19756},{"type":12,"linkType":13,"id":14},{"sys":19758},{"id":21,"type":12,"linkType":22},{"sys":19760},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19762,"metaTitle":159,"metaDescription":160,"mainTitle":19763,"subtitle":179,"heroImage":19778,"ctaButton":202,"ctaLink":203},[158],{"data":19764,"content":19765,"nodeType":133},{},[19766,19772],{"data":19767,"content":19768,"nodeType":171},{},[19769],{"data":19770,"marks":19771,"value":170,"nodeType":83},{},[],{"data":19773,"content":19774,"nodeType":96},{},[19775],{"data":19776,"marks":19777,"value":178,"nodeType":83},{},[],{"metadata":19779,"sys":19782,"fields":19787},{"tags":19780,"concepts":19781},[],[],{"space":19783,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19785,"publishedVersion":62,"revision":44,"locale":29},{"sys":19784},{"type":12,"linkType":13,"id":14},{"sys":19786},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19788},{"url":194,"details":19789,"fileName":200,"contentType":201},{"size":196,"image":19790},{"width":198,"height":199},{"sys":19792,"fields":19795},{"id":19793,"createdAt":19794},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":19796,"slug":19797,"articleIntro":-1,"category":19798},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[19799],{"metadata":19800,"sys":19803,"fields":19810},{"tags":19801,"concepts":19802},[],[],{"space":19804,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19806,"publishedVersion":149,"revision":62,"contentType":19808,"locale":29},{"sys":19805},{"type":12,"linkType":13,"id":14},{"sys":19807},{"id":21,"type":12,"linkType":22},{"sys":19809},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19811,"metaTitle":159,"metaDescription":160,"mainTitle":19812,"subtitle":179,"heroImage":19827,"ctaButton":202,"ctaLink":203},[158],{"data":19813,"content":19814,"nodeType":133},{},[19815,19821],{"data":19816,"content":19817,"nodeType":171},{},[19818],{"data":19819,"marks":19820,"value":170,"nodeType":83},{},[],{"data":19822,"content":19823,"nodeType":96},{},[19824],{"data":19825,"marks":19826,"value":178,"nodeType":83},{},[],{"metadata":19828,"sys":19831,"fields":19836},{"tags":19829,"concepts":19830},[],[],{"space":19832,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19834,"publishedVersion":62,"revision":44,"locale":29},{"sys":19833},{"type":12,"linkType":13,"id":14},{"sys":19835},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19837},{"url":194,"details":19838,"fileName":200,"contentType":201},{"size":196,"image":19839},{"width":198,"height":199},{"sys":19841,"fields":19844},{"id":19842,"createdAt":19843},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":19845,"slug":19846,"articleIntro":-1,"category":19847},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[19848],{"metadata":19849,"sys":19852,"fields":19859},{"tags":19850,"concepts":19851},[],[],{"space":19853,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19855,"publishedVersion":149,"revision":62,"contentType":19857,"locale":29},{"sys":19854},{"type":12,"linkType":13,"id":14},{"sys":19856},{"id":21,"type":12,"linkType":22},{"sys":19858},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19860,"metaTitle":159,"metaDescription":160,"mainTitle":19861,"subtitle":179,"heroImage":19876,"ctaButton":202,"ctaLink":203},[158],{"data":19862,"content":19863,"nodeType":133},{},[19864,19870],{"data":19865,"content":19866,"nodeType":171},{},[19867],{"data":19868,"marks":19869,"value":170,"nodeType":83},{},[],{"data":19871,"content":19872,"nodeType":96},{},[19873],{"data":19874,"marks":19875,"value":178,"nodeType":83},{},[],{"metadata":19877,"sys":19880,"fields":19885},{"tags":19878,"concepts":19879},[],[],{"space":19881,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19883,"publishedVersion":62,"revision":44,"locale":29},{"sys":19882},{"type":12,"linkType":13,"id":14},{"sys":19884},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19886},{"url":194,"details":19887,"fileName":200,"contentType":201},{"size":196,"image":19888},{"width":198,"height":199},{"sys":19890,"fields":19893},{"id":19891,"createdAt":19892},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":19894,"slug":19895,"articleIntro":19894,"category":19896},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[19897],{"metadata":19898,"sys":19901,"fields":19908},{"tags":19899,"concepts":19900},[],[],{"space":19902,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19904,"publishedVersion":149,"revision":62,"contentType":19906,"locale":29},{"sys":19903},{"type":12,"linkType":13,"id":14},{"sys":19905},{"id":21,"type":12,"linkType":22},{"sys":19907},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19909,"metaTitle":159,"metaDescription":160,"mainTitle":19910,"subtitle":179,"heroImage":19925,"ctaButton":202,"ctaLink":203},[158],{"data":19911,"content":19912,"nodeType":133},{},[19913,19919],{"data":19914,"content":19915,"nodeType":171},{},[19916],{"data":19917,"marks":19918,"value":170,"nodeType":83},{},[],{"data":19920,"content":19921,"nodeType":96},{},[19922],{"data":19923,"marks":19924,"value":178,"nodeType":83},{},[],{"metadata":19926,"sys":19929,"fields":19934},{"tags":19927,"concepts":19928},[],[],{"space":19930,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19932,"publishedVersion":62,"revision":44,"locale":29},{"sys":19931},{"type":12,"linkType":13,"id":14},{"sys":19933},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19935},{"url":194,"details":19936,"fileName":200,"contentType":201},{"size":196,"image":19937},{"width":198,"height":199},{"sys":19939,"fields":19942},{"id":19940,"createdAt":19941},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":19943,"slug":19944,"articleIntro":19943,"category":19945},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[19946],{"metadata":19947,"sys":19950,"fields":19957},{"tags":19948,"concepts":19949},[],[],{"space":19951,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":19953,"publishedVersion":149,"revision":62,"contentType":19955,"locale":29},{"sys":19952},{"type":12,"linkType":13,"id":14},{"sys":19954},{"id":21,"type":12,"linkType":22},{"sys":19956},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":19958,"metaTitle":159,"metaDescription":160,"mainTitle":19959,"subtitle":179,"heroImage":19974,"ctaButton":202,"ctaLink":203},[158],{"data":19960,"content":19961,"nodeType":133},{},[19962,19968],{"data":19963,"content":19964,"nodeType":171},{},[19965],{"data":19966,"marks":19967,"value":170,"nodeType":83},{},[],{"data":19969,"content":19970,"nodeType":96},{},[19971],{"data":19972,"marks":19973,"value":178,"nodeType":83},{},[],{"metadata":19975,"sys":19978,"fields":19983},{"tags":19976,"concepts":19977},[],[],{"space":19979,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":19981,"publishedVersion":62,"revision":44,"locale":29},{"sys":19980},{"type":12,"linkType":13,"id":14},{"sys":19982},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":19984},{"url":194,"details":19985,"fileName":200,"contentType":201},{"size":196,"image":19986},{"width":198,"height":199},{"sys":19988,"fields":19991},{"id":19989,"createdAt":19990},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":19992,"slug":19993,"articleIntro":19992,"category":19994},"613 - Locations","compte-613-locations",[19995],{"metadata":19996,"sys":19999,"fields":20006},{"tags":19997,"concepts":19998},[],[],{"space":20000,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20002,"publishedVersion":149,"revision":62,"contentType":20004,"locale":29},{"sys":20001},{"type":12,"linkType":13,"id":14},{"sys":20003},{"id":21,"type":12,"linkType":22},{"sys":20005},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20007,"metaTitle":159,"metaDescription":160,"mainTitle":20008,"subtitle":179,"heroImage":20023,"ctaButton":202,"ctaLink":203},[158],{"data":20009,"content":20010,"nodeType":133},{},[20011,20017],{"data":20012,"content":20013,"nodeType":171},{},[20014],{"data":20015,"marks":20016,"value":170,"nodeType":83},{},[],{"data":20018,"content":20019,"nodeType":96},{},[20020],{"data":20021,"marks":20022,"value":178,"nodeType":83},{},[],{"metadata":20024,"sys":20027,"fields":20032},{"tags":20025,"concepts":20026},[],[],{"space":20028,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20030,"publishedVersion":62,"revision":44,"locale":29},{"sys":20029},{"type":12,"linkType":13,"id":14},{"sys":20031},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20033},{"url":194,"details":20034,"fileName":200,"contentType":201},{"size":196,"image":20035},{"width":198,"height":199},{"sys":20037,"fields":20040},{"id":20038,"createdAt":20039},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":20041,"slug":20042,"articleIntro":-1,"category":20043},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[20044],{"metadata":20045,"sys":20048,"fields":20055},{"tags":20046,"concepts":20047},[],[],{"space":20049,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20051,"publishedVersion":149,"revision":62,"contentType":20053,"locale":29},{"sys":20050},{"type":12,"linkType":13,"id":14},{"sys":20052},{"id":21,"type":12,"linkType":22},{"sys":20054},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20056,"metaTitle":159,"metaDescription":160,"mainTitle":20057,"subtitle":179,"heroImage":20072,"ctaButton":202,"ctaLink":203},[158],{"data":20058,"content":20059,"nodeType":133},{},[20060,20066],{"data":20061,"content":20062,"nodeType":171},{},[20063],{"data":20064,"marks":20065,"value":170,"nodeType":83},{},[],{"data":20067,"content":20068,"nodeType":96},{},[20069],{"data":20070,"marks":20071,"value":178,"nodeType":83},{},[],{"metadata":20073,"sys":20076,"fields":20081},{"tags":20074,"concepts":20075},[],[],{"space":20077,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20079,"publishedVersion":62,"revision":44,"locale":29},{"sys":20078},{"type":12,"linkType":13,"id":14},{"sys":20080},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20082},{"url":194,"details":20083,"fileName":200,"contentType":201},{"size":196,"image":20084},{"width":198,"height":199},{"sys":20086,"fields":20089},{"id":20087,"createdAt":20088},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":20090,"slug":20091,"articleIntro":-1,"category":20092},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[20093],{"metadata":20094,"sys":20097,"fields":20104},{"tags":20095,"concepts":20096},[],[],{"space":20098,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20100,"publishedVersion":149,"revision":62,"contentType":20102,"locale":29},{"sys":20099},{"type":12,"linkType":13,"id":14},{"sys":20101},{"id":21,"type":12,"linkType":22},{"sys":20103},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20105,"metaTitle":159,"metaDescription":160,"mainTitle":20106,"subtitle":179,"heroImage":20121,"ctaButton":202,"ctaLink":203},[158],{"data":20107,"content":20108,"nodeType":133},{},[20109,20115],{"data":20110,"content":20111,"nodeType":171},{},[20112],{"data":20113,"marks":20114,"value":170,"nodeType":83},{},[],{"data":20116,"content":20117,"nodeType":96},{},[20118],{"data":20119,"marks":20120,"value":178,"nodeType":83},{},[],{"metadata":20122,"sys":20125,"fields":20130},{"tags":20123,"concepts":20124},[],[],{"space":20126,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20128,"publishedVersion":62,"revision":44,"locale":29},{"sys":20127},{"type":12,"linkType":13,"id":14},{"sys":20129},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20131},{"url":194,"details":20132,"fileName":200,"contentType":201},{"size":196,"image":20133},{"width":198,"height":199},{"sys":20135,"fields":20138},{"id":20136,"createdAt":20137},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":20139,"slug":20140,"articleIntro":-1,"category":20141},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[20142],{"metadata":20143,"sys":20146,"fields":20153},{"tags":20144,"concepts":20145},[],[],{"space":20147,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20149,"publishedVersion":149,"revision":62,"contentType":20151,"locale":29},{"sys":20148},{"type":12,"linkType":13,"id":14},{"sys":20150},{"id":21,"type":12,"linkType":22},{"sys":20152},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20154,"metaTitle":159,"metaDescription":160,"mainTitle":20155,"subtitle":179,"heroImage":20170,"ctaButton":202,"ctaLink":203},[158],{"data":20156,"content":20157,"nodeType":133},{},[20158,20164],{"data":20159,"content":20160,"nodeType":171},{},[20161],{"data":20162,"marks":20163,"value":170,"nodeType":83},{},[],{"data":20165,"content":20166,"nodeType":96},{},[20167],{"data":20168,"marks":20169,"value":178,"nodeType":83},{},[],{"metadata":20171,"sys":20174,"fields":20179},{"tags":20172,"concepts":20173},[],[],{"space":20175,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20177,"publishedVersion":62,"revision":44,"locale":29},{"sys":20176},{"type":12,"linkType":13,"id":14},{"sys":20178},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20180},{"url":194,"details":20181,"fileName":200,"contentType":201},{"size":196,"image":20182},{"width":198,"height":199},{"sys":20184,"fields":20187},{"id":20185,"createdAt":20186},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":20188,"slug":20189,"articleIntro":20188,"category":20190},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[20191],{"metadata":20192,"sys":20195,"fields":20202},{"tags":20193,"concepts":20194},[],[],{"space":20196,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20198,"publishedVersion":149,"revision":62,"contentType":20200,"locale":29},{"sys":20197},{"type":12,"linkType":13,"id":14},{"sys":20199},{"id":21,"type":12,"linkType":22},{"sys":20201},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20203,"metaTitle":159,"metaDescription":160,"mainTitle":20204,"subtitle":179,"heroImage":20219,"ctaButton":202,"ctaLink":203},[158],{"data":20205,"content":20206,"nodeType":133},{},[20207,20213],{"data":20208,"content":20209,"nodeType":171},{},[20210],{"data":20211,"marks":20212,"value":170,"nodeType":83},{},[],{"data":20214,"content":20215,"nodeType":96},{},[20216],{"data":20217,"marks":20218,"value":178,"nodeType":83},{},[],{"metadata":20220,"sys":20223,"fields":20228},{"tags":20221,"concepts":20222},[],[],{"space":20224,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20226,"publishedVersion":62,"revision":44,"locale":29},{"sys":20225},{"type":12,"linkType":13,"id":14},{"sys":20227},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20229},{"url":194,"details":20230,"fileName":200,"contentType":201},{"size":196,"image":20231},{"width":198,"height":199},{"sys":20233,"fields":20236},{"id":20234,"createdAt":20235},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":20237,"slug":20238,"articleIntro":20237,"category":20239},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[20240],{"metadata":20241,"sys":20244,"fields":20251},{"tags":20242,"concepts":20243},[],[],{"space":20245,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20247,"publishedVersion":149,"revision":62,"contentType":20249,"locale":29},{"sys":20246},{"type":12,"linkType":13,"id":14},{"sys":20248},{"id":21,"type":12,"linkType":22},{"sys":20250},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20252,"metaTitle":159,"metaDescription":160,"mainTitle":20253,"subtitle":179,"heroImage":20268,"ctaButton":202,"ctaLink":203},[158],{"data":20254,"content":20255,"nodeType":133},{},[20256,20262],{"data":20257,"content":20258,"nodeType":171},{},[20259],{"data":20260,"marks":20261,"value":170,"nodeType":83},{},[],{"data":20263,"content":20264,"nodeType":96},{},[20265],{"data":20266,"marks":20267,"value":178,"nodeType":83},{},[],{"metadata":20269,"sys":20272,"fields":20277},{"tags":20270,"concepts":20271},[],[],{"space":20273,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20275,"publishedVersion":62,"revision":44,"locale":29},{"sys":20274},{"type":12,"linkType":13,"id":14},{"sys":20276},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20278},{"url":194,"details":20279,"fileName":200,"contentType":201},{"size":196,"image":20280},{"width":198,"height":199},{"sys":20282,"fields":20285},{"id":20283,"createdAt":20284},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":20286,"slug":20287,"articleIntro":20286,"category":20288},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[20289],{"metadata":20290,"sys":20293,"fields":20300},{"tags":20291,"concepts":20292},[],[],{"space":20294,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20296,"publishedVersion":149,"revision":62,"contentType":20298,"locale":29},{"sys":20295},{"type":12,"linkType":13,"id":14},{"sys":20297},{"id":21,"type":12,"linkType":22},{"sys":20299},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20301,"metaTitle":159,"metaDescription":160,"mainTitle":20302,"subtitle":179,"heroImage":20317,"ctaButton":202,"ctaLink":203},[158],{"data":20303,"content":20304,"nodeType":133},{},[20305,20311],{"data":20306,"content":20307,"nodeType":171},{},[20308],{"data":20309,"marks":20310,"value":170,"nodeType":83},{},[],{"data":20312,"content":20313,"nodeType":96},{},[20314],{"data":20315,"marks":20316,"value":178,"nodeType":83},{},[],{"metadata":20318,"sys":20321,"fields":20326},{"tags":20319,"concepts":20320},[],[],{"space":20322,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20324,"publishedVersion":62,"revision":44,"locale":29},{"sys":20323},{"type":12,"linkType":13,"id":14},{"sys":20325},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20327},{"url":194,"details":20328,"fileName":200,"contentType":201},{"size":196,"image":20329},{"width":198,"height":199},{"sys":20331,"fields":20334},{"id":20332,"createdAt":20333},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":20335,"slug":20336,"articleIntro":20335,"category":20337},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[20338],{"metadata":20339,"sys":20342,"fields":20349},{"tags":20340,"concepts":20341},[],[],{"space":20343,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20345,"publishedVersion":149,"revision":62,"contentType":20347,"locale":29},{"sys":20344},{"type":12,"linkType":13,"id":14},{"sys":20346},{"id":21,"type":12,"linkType":22},{"sys":20348},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20350,"metaTitle":159,"metaDescription":160,"mainTitle":20351,"subtitle":179,"heroImage":20366,"ctaButton":202,"ctaLink":203},[158],{"data":20352,"content":20353,"nodeType":133},{},[20354,20360],{"data":20355,"content":20356,"nodeType":171},{},[20357],{"data":20358,"marks":20359,"value":170,"nodeType":83},{},[],{"data":20361,"content":20362,"nodeType":96},{},[20363],{"data":20364,"marks":20365,"value":178,"nodeType":83},{},[],{"metadata":20367,"sys":20370,"fields":20375},{"tags":20368,"concepts":20369},[],[],{"space":20371,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20373,"publishedVersion":62,"revision":44,"locale":29},{"sys":20372},{"type":12,"linkType":13,"id":14},{"sys":20374},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20376},{"url":194,"details":20377,"fileName":200,"contentType":201},{"size":196,"image":20378},{"width":198,"height":199},{"sys":20380,"fields":20383},{"id":20381,"createdAt":20382},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":20384,"slug":20385,"articleIntro":20384,"category":20386},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[20387],{"metadata":20388,"sys":20391,"fields":20398},{"tags":20389,"concepts":20390},[],[],{"space":20392,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20394,"publishedVersion":149,"revision":62,"contentType":20396,"locale":29},{"sys":20393},{"type":12,"linkType":13,"id":14},{"sys":20395},{"id":21,"type":12,"linkType":22},{"sys":20397},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20399,"metaTitle":159,"metaDescription":160,"mainTitle":20400,"subtitle":179,"heroImage":20415,"ctaButton":202,"ctaLink":203},[158],{"data":20401,"content":20402,"nodeType":133},{},[20403,20409],{"data":20404,"content":20405,"nodeType":171},{},[20406],{"data":20407,"marks":20408,"value":170,"nodeType":83},{},[],{"data":20410,"content":20411,"nodeType":96},{},[20412],{"data":20413,"marks":20414,"value":178,"nodeType":83},{},[],{"metadata":20416,"sys":20419,"fields":20424},{"tags":20417,"concepts":20418},[],[],{"space":20420,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20422,"publishedVersion":62,"revision":44,"locale":29},{"sys":20421},{"type":12,"linkType":13,"id":14},{"sys":20423},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20425},{"url":194,"details":20426,"fileName":200,"contentType":201},{"size":196,"image":20427},{"width":198,"height":199},{"sys":20429,"fields":20432},{"id":20430,"createdAt":20431},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":20433,"slug":20434,"articleIntro":20433,"category":20435},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[20436],{"metadata":20437,"sys":20440,"fields":20447},{"tags":20438,"concepts":20439},[],[],{"space":20441,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20443,"publishedVersion":149,"revision":62,"contentType":20445,"locale":29},{"sys":20442},{"type":12,"linkType":13,"id":14},{"sys":20444},{"id":21,"type":12,"linkType":22},{"sys":20446},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20448,"metaTitle":159,"metaDescription":160,"mainTitle":20449,"subtitle":179,"heroImage":20464,"ctaButton":202,"ctaLink":203},[158],{"data":20450,"content":20451,"nodeType":133},{},[20452,20458],{"data":20453,"content":20454,"nodeType":171},{},[20455],{"data":20456,"marks":20457,"value":170,"nodeType":83},{},[],{"data":20459,"content":20460,"nodeType":96},{},[20461],{"data":20462,"marks":20463,"value":178,"nodeType":83},{},[],{"metadata":20465,"sys":20468,"fields":20473},{"tags":20466,"concepts":20467},[],[],{"space":20469,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20471,"publishedVersion":62,"revision":44,"locale":29},{"sys":20470},{"type":12,"linkType":13,"id":14},{"sys":20472},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20474},{"url":194,"details":20475,"fileName":200,"contentType":201},{"size":196,"image":20476},{"width":198,"height":199},{"sys":20478,"fields":20481},{"id":20479,"createdAt":20480},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":20482,"slug":20483,"articleIntro":-1,"category":20484},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[20485],{"metadata":20486,"sys":20489,"fields":20496},{"tags":20487,"concepts":20488},[],[],{"space":20490,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20492,"publishedVersion":149,"revision":62,"contentType":20494,"locale":29},{"sys":20491},{"type":12,"linkType":13,"id":14},{"sys":20493},{"id":21,"type":12,"linkType":22},{"sys":20495},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20497,"metaTitle":159,"metaDescription":160,"mainTitle":20498,"subtitle":179,"heroImage":20513,"ctaButton":202,"ctaLink":203},[158],{"data":20499,"content":20500,"nodeType":133},{},[20501,20507],{"data":20502,"content":20503,"nodeType":171},{},[20504],{"data":20505,"marks":20506,"value":170,"nodeType":83},{},[],{"data":20508,"content":20509,"nodeType":96},{},[20510],{"data":20511,"marks":20512,"value":178,"nodeType":83},{},[],{"metadata":20514,"sys":20517,"fields":20522},{"tags":20515,"concepts":20516},[],[],{"space":20518,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20520,"publishedVersion":62,"revision":44,"locale":29},{"sys":20519},{"type":12,"linkType":13,"id":14},{"sys":20521},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20523},{"url":194,"details":20524,"fileName":200,"contentType":201},{"size":196,"image":20525},{"width":198,"height":199},{"sys":20527,"fields":20529},{"id":20528,"createdAt":9741},"55iVQXY18hY6u2UZk6N5JX",{"title":20530,"slug":20531,"articleIntro":-1,"category":20532},"Compte 704 - Travaux","compte-704---travaux",[20533],{"metadata":20534,"sys":20537,"fields":20544},{"tags":20535,"concepts":20536},[],[],{"space":20538,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20540,"publishedVersion":149,"revision":62,"contentType":20542,"locale":29},{"sys":20539},{"type":12,"linkType":13,"id":14},{"sys":20541},{"id":21,"type":12,"linkType":22},{"sys":20543},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20545,"metaTitle":159,"metaDescription":160,"mainTitle":20546,"subtitle":179,"heroImage":20561,"ctaButton":202,"ctaLink":203},[158],{"data":20547,"content":20548,"nodeType":133},{},[20549,20555],{"data":20550,"content":20551,"nodeType":171},{},[20552],{"data":20553,"marks":20554,"value":170,"nodeType":83},{},[],{"data":20556,"content":20557,"nodeType":96},{},[20558],{"data":20559,"marks":20560,"value":178,"nodeType":83},{},[],{"metadata":20562,"sys":20565,"fields":20570},{"tags":20563,"concepts":20564},[],[],{"space":20566,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20568,"publishedVersion":62,"revision":44,"locale":29},{"sys":20567},{"type":12,"linkType":13,"id":14},{"sys":20569},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20571},{"url":194,"details":20572,"fileName":200,"contentType":201},{"size":196,"image":20573},{"width":198,"height":199},{"sys":20575,"fields":20578},{"id":20576,"createdAt":20577},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":20579,"slug":20580,"articleIntro":20579,"category":20581},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[20582],{"metadata":20583,"sys":20586,"fields":20593},{"tags":20584,"concepts":20585},[],[],{"space":20587,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20589,"publishedVersion":149,"revision":62,"contentType":20591,"locale":29},{"sys":20588},{"type":12,"linkType":13,"id":14},{"sys":20590},{"id":21,"type":12,"linkType":22},{"sys":20592},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20594,"metaTitle":159,"metaDescription":160,"mainTitle":20595,"subtitle":179,"heroImage":20610,"ctaButton":202,"ctaLink":203},[158],{"data":20596,"content":20597,"nodeType":133},{},[20598,20604],{"data":20599,"content":20600,"nodeType":171},{},[20601],{"data":20602,"marks":20603,"value":170,"nodeType":83},{},[],{"data":20605,"content":20606,"nodeType":96},{},[20607],{"data":20608,"marks":20609,"value":178,"nodeType":83},{},[],{"metadata":20611,"sys":20614,"fields":20619},{"tags":20612,"concepts":20613},[],[],{"space":20615,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20617,"publishedVersion":62,"revision":44,"locale":29},{"sys":20616},{"type":12,"linkType":13,"id":14},{"sys":20618},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20620},{"url":194,"details":20621,"fileName":200,"contentType":201},{"size":196,"image":20622},{"width":198,"height":199},{"sys":20624,"fields":20627},{"id":20625,"createdAt":20626},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":20628,"slug":20629,"articleIntro":20628,"category":20630},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[20631],{"metadata":20632,"sys":20635,"fields":20642},{"tags":20633,"concepts":20634},[],[],{"space":20636,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20638,"publishedVersion":149,"revision":62,"contentType":20640,"locale":29},{"sys":20637},{"type":12,"linkType":13,"id":14},{"sys":20639},{"id":21,"type":12,"linkType":22},{"sys":20641},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20643,"metaTitle":159,"metaDescription":160,"mainTitle":20644,"subtitle":179,"heroImage":20659,"ctaButton":202,"ctaLink":203},[158],{"data":20645,"content":20646,"nodeType":133},{},[20647,20653],{"data":20648,"content":20649,"nodeType":171},{},[20650],{"data":20651,"marks":20652,"value":170,"nodeType":83},{},[],{"data":20654,"content":20655,"nodeType":96},{},[20656],{"data":20657,"marks":20658,"value":178,"nodeType":83},{},[],{"metadata":20660,"sys":20663,"fields":20668},{"tags":20661,"concepts":20662},[],[],{"space":20664,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20666,"publishedVersion":62,"revision":44,"locale":29},{"sys":20665},{"type":12,"linkType":13,"id":14},{"sys":20667},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20669},{"url":194,"details":20670,"fileName":200,"contentType":201},{"size":196,"image":20671},{"width":198,"height":199},{"sys":20673,"fields":20676},{"id":20674,"createdAt":20675},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":20677,"slug":20678,"articleIntro":20677,"category":20679},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[20680],{"metadata":20681,"sys":20684,"fields":20691},{"tags":20682,"concepts":20683},[],[],{"space":20685,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20687,"publishedVersion":149,"revision":62,"contentType":20689,"locale":29},{"sys":20686},{"type":12,"linkType":13,"id":14},{"sys":20688},{"id":21,"type":12,"linkType":22},{"sys":20690},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20692,"metaTitle":159,"metaDescription":160,"mainTitle":20693,"subtitle":179,"heroImage":20708,"ctaButton":202,"ctaLink":203},[158],{"data":20694,"content":20695,"nodeType":133},{},[20696,20702],{"data":20697,"content":20698,"nodeType":171},{},[20699],{"data":20700,"marks":20701,"value":170,"nodeType":83},{},[],{"data":20703,"content":20704,"nodeType":96},{},[20705],{"data":20706,"marks":20707,"value":178,"nodeType":83},{},[],{"metadata":20709,"sys":20712,"fields":20717},{"tags":20710,"concepts":20711},[],[],{"space":20713,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20715,"publishedVersion":62,"revision":44,"locale":29},{"sys":20714},{"type":12,"linkType":13,"id":14},{"sys":20716},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20718},{"url":194,"details":20719,"fileName":200,"contentType":201},{"size":196,"image":20720},{"width":198,"height":199},{"sys":20722,"fields":20725},{"id":20723,"createdAt":20724},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":20726,"slug":20727,"articleIntro":20726,"category":20728},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[20729],{"metadata":20730,"sys":20733,"fields":20740},{"tags":20731,"concepts":20732},[],[],{"space":20734,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20736,"publishedVersion":149,"revision":62,"contentType":20738,"locale":29},{"sys":20735},{"type":12,"linkType":13,"id":14},{"sys":20737},{"id":21,"type":12,"linkType":22},{"sys":20739},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20741,"metaTitle":159,"metaDescription":160,"mainTitle":20742,"subtitle":179,"heroImage":20757,"ctaButton":202,"ctaLink":203},[158],{"data":20743,"content":20744,"nodeType":133},{},[20745,20751],{"data":20746,"content":20747,"nodeType":171},{},[20748],{"data":20749,"marks":20750,"value":170,"nodeType":83},{},[],{"data":20752,"content":20753,"nodeType":96},{},[20754],{"data":20755,"marks":20756,"value":178,"nodeType":83},{},[],{"metadata":20758,"sys":20761,"fields":20766},{"tags":20759,"concepts":20760},[],[],{"space":20762,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20764,"publishedVersion":62,"revision":44,"locale":29},{"sys":20763},{"type":12,"linkType":13,"id":14},{"sys":20765},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20767},{"url":194,"details":20768,"fileName":200,"contentType":201},{"size":196,"image":20769},{"width":198,"height":199},{"sys":20771,"fields":20774},{"id":20772,"createdAt":20773},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":20775,"slug":20776,"articleIntro":20775,"category":20777},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[20778],{"metadata":20779,"sys":20782,"fields":20789},{"tags":20780,"concepts":20781},[],[],{"space":20783,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20785,"publishedVersion":149,"revision":62,"contentType":20787,"locale":29},{"sys":20784},{"type":12,"linkType":13,"id":14},{"sys":20786},{"id":21,"type":12,"linkType":22},{"sys":20788},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20790,"metaTitle":159,"metaDescription":160,"mainTitle":20791,"subtitle":179,"heroImage":20806,"ctaButton":202,"ctaLink":203},[158],{"data":20792,"content":20793,"nodeType":133},{},[20794,20800],{"data":20795,"content":20796,"nodeType":171},{},[20797],{"data":20798,"marks":20799,"value":170,"nodeType":83},{},[],{"data":20801,"content":20802,"nodeType":96},{},[20803],{"data":20804,"marks":20805,"value":178,"nodeType":83},{},[],{"metadata":20807,"sys":20810,"fields":20815},{"tags":20808,"concepts":20809},[],[],{"space":20811,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20813,"publishedVersion":62,"revision":44,"locale":29},{"sys":20812},{"type":12,"linkType":13,"id":14},{"sys":20814},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20816},{"url":194,"details":20817,"fileName":200,"contentType":201},{"size":196,"image":20818},{"width":198,"height":199},{"sys":20820,"fields":20823},{"id":20821,"createdAt":20822},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":20824,"slug":20825,"articleIntro":20824,"category":20826},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[20827],{"metadata":20828,"sys":20831,"fields":20838},{"tags":20829,"concepts":20830},[],[],{"space":20832,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20834,"publishedVersion":149,"revision":62,"contentType":20836,"locale":29},{"sys":20833},{"type":12,"linkType":13,"id":14},{"sys":20835},{"id":21,"type":12,"linkType":22},{"sys":20837},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20839,"metaTitle":159,"metaDescription":160,"mainTitle":20840,"subtitle":179,"heroImage":20855,"ctaButton":202,"ctaLink":203},[158],{"data":20841,"content":20842,"nodeType":133},{},[20843,20849],{"data":20844,"content":20845,"nodeType":171},{},[20846],{"data":20847,"marks":20848,"value":170,"nodeType":83},{},[],{"data":20850,"content":20851,"nodeType":96},{},[20852],{"data":20853,"marks":20854,"value":178,"nodeType":83},{},[],{"metadata":20856,"sys":20859,"fields":20864},{"tags":20857,"concepts":20858},[],[],{"space":20860,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20862,"publishedVersion":62,"revision":44,"locale":29},{"sys":20861},{"type":12,"linkType":13,"id":14},{"sys":20863},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20865},{"url":194,"details":20866,"fileName":200,"contentType":201},{"size":196,"image":20867},{"width":198,"height":199},{"sys":20869,"fields":20872},{"id":20870,"createdAt":20871},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":20873,"slug":20874,"articleIntro":20873,"category":20875},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[20876],{"metadata":20877,"sys":20880,"fields":20887},{"tags":20878,"concepts":20879},[],[],{"space":20881,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20883,"publishedVersion":149,"revision":62,"contentType":20885,"locale":29},{"sys":20882},{"type":12,"linkType":13,"id":14},{"sys":20884},{"id":21,"type":12,"linkType":22},{"sys":20886},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20888,"metaTitle":159,"metaDescription":160,"mainTitle":20889,"subtitle":179,"heroImage":20904,"ctaButton":202,"ctaLink":203},[158],{"data":20890,"content":20891,"nodeType":133},{},[20892,20898],{"data":20893,"content":20894,"nodeType":171},{},[20895],{"data":20896,"marks":20897,"value":170,"nodeType":83},{},[],{"data":20899,"content":20900,"nodeType":96},{},[20901],{"data":20902,"marks":20903,"value":178,"nodeType":83},{},[],{"metadata":20905,"sys":20908,"fields":20913},{"tags":20906,"concepts":20907},[],[],{"space":20909,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20911,"publishedVersion":62,"revision":44,"locale":29},{"sys":20910},{"type":12,"linkType":13,"id":14},{"sys":20912},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20914},{"url":194,"details":20915,"fileName":200,"contentType":201},{"size":196,"image":20916},{"width":198,"height":199},{"sys":20918,"fields":20921},{"id":20919,"createdAt":20920},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":20922,"slug":20923,"articleIntro":20922,"category":20924},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[20925],{"metadata":20926,"sys":20929,"fields":20936},{"tags":20927,"concepts":20928},[],[],{"space":20930,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20932,"publishedVersion":149,"revision":62,"contentType":20934,"locale":29},{"sys":20931},{"type":12,"linkType":13,"id":14},{"sys":20933},{"id":21,"type":12,"linkType":22},{"sys":20935},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20937,"metaTitle":159,"metaDescription":160,"mainTitle":20938,"subtitle":179,"heroImage":20953,"ctaButton":202,"ctaLink":203},[158],{"data":20939,"content":20940,"nodeType":133},{},[20941,20947],{"data":20942,"content":20943,"nodeType":171},{},[20944],{"data":20945,"marks":20946,"value":170,"nodeType":83},{},[],{"data":20948,"content":20949,"nodeType":96},{},[20950],{"data":20951,"marks":20952,"value":178,"nodeType":83},{},[],{"metadata":20954,"sys":20957,"fields":20962},{"tags":20955,"concepts":20956},[],[],{"space":20958,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":20960,"publishedVersion":62,"revision":44,"locale":29},{"sys":20959},{"type":12,"linkType":13,"id":14},{"sys":20961},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":20963},{"url":194,"details":20964,"fileName":200,"contentType":201},{"size":196,"image":20965},{"width":198,"height":199},{"sys":20967,"fields":20970},{"id":20968,"createdAt":20969},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":20971,"slug":20972,"articleIntro":20971,"category":20973},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[20974],{"metadata":20975,"sys":20978,"fields":20985},{"tags":20976,"concepts":20977},[],[],{"space":20979,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":20981,"publishedVersion":149,"revision":62,"contentType":20983,"locale":29},{"sys":20980},{"type":12,"linkType":13,"id":14},{"sys":20982},{"id":21,"type":12,"linkType":22},{"sys":20984},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":20986,"metaTitle":159,"metaDescription":160,"mainTitle":20987,"subtitle":179,"heroImage":21002,"ctaButton":202,"ctaLink":203},[158],{"data":20988,"content":20989,"nodeType":133},{},[20990,20996],{"data":20991,"content":20992,"nodeType":171},{},[20993],{"data":20994,"marks":20995,"value":170,"nodeType":83},{},[],{"data":20997,"content":20998,"nodeType":96},{},[20999],{"data":21000,"marks":21001,"value":178,"nodeType":83},{},[],{"metadata":21003,"sys":21006,"fields":21011},{"tags":21004,"concepts":21005},[],[],{"space":21007,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21009,"publishedVersion":62,"revision":44,"locale":29},{"sys":21008},{"type":12,"linkType":13,"id":14},{"sys":21010},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21012},{"url":194,"details":21013,"fileName":200,"contentType":201},{"size":196,"image":21014},{"width":198,"height":199},{"sys":21016,"fields":21019},{"id":21017,"createdAt":21018},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":21020,"slug":21021,"articleIntro":21020,"category":21022},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[21023],{"metadata":21024,"sys":21027,"fields":21034},{"tags":21025,"concepts":21026},[],[],{"space":21028,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21030,"publishedVersion":149,"revision":62,"contentType":21032,"locale":29},{"sys":21029},{"type":12,"linkType":13,"id":14},{"sys":21031},{"id":21,"type":12,"linkType":22},{"sys":21033},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21035,"metaTitle":159,"metaDescription":160,"mainTitle":21036,"subtitle":179,"heroImage":21051,"ctaButton":202,"ctaLink":203},[158],{"data":21037,"content":21038,"nodeType":133},{},[21039,21045],{"data":21040,"content":21041,"nodeType":171},{},[21042],{"data":21043,"marks":21044,"value":170,"nodeType":83},{},[],{"data":21046,"content":21047,"nodeType":96},{},[21048],{"data":21049,"marks":21050,"value":178,"nodeType":83},{},[],{"metadata":21052,"sys":21055,"fields":21060},{"tags":21053,"concepts":21054},[],[],{"space":21056,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21058,"publishedVersion":62,"revision":44,"locale":29},{"sys":21057},{"type":12,"linkType":13,"id":14},{"sys":21059},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21061},{"url":194,"details":21062,"fileName":200,"contentType":201},{"size":196,"image":21063},{"width":198,"height":199},{"sys":21065,"fields":21068},{"id":21066,"createdAt":21067},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":21069,"slug":21070,"articleIntro":-1,"category":21071},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[21072],{"metadata":21073,"sys":21076,"fields":21083},{"tags":21074,"concepts":21075},[],[],{"space":21077,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21079,"publishedVersion":149,"revision":62,"contentType":21081,"locale":29},{"sys":21078},{"type":12,"linkType":13,"id":14},{"sys":21080},{"id":21,"type":12,"linkType":22},{"sys":21082},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21084,"metaTitle":159,"metaDescription":160,"mainTitle":21085,"subtitle":179,"heroImage":21100,"ctaButton":202,"ctaLink":203},[158],{"data":21086,"content":21087,"nodeType":133},{},[21088,21094],{"data":21089,"content":21090,"nodeType":171},{},[21091],{"data":21092,"marks":21093,"value":170,"nodeType":83},{},[],{"data":21095,"content":21096,"nodeType":96},{},[21097],{"data":21098,"marks":21099,"value":178,"nodeType":83},{},[],{"metadata":21101,"sys":21104,"fields":21109},{"tags":21102,"concepts":21103},[],[],{"space":21105,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21107,"publishedVersion":62,"revision":44,"locale":29},{"sys":21106},{"type":12,"linkType":13,"id":14},{"sys":21108},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21110},{"url":194,"details":21111,"fileName":200,"contentType":201},{"size":196,"image":21112},{"width":198,"height":199},{"sys":21114,"fields":21117},{"id":21115,"createdAt":21116},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":21118,"slug":21119,"articleIntro":21118,"category":21120},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[21121],{"metadata":21122,"sys":21125,"fields":21132},{"tags":21123,"concepts":21124},[],[],{"space":21126,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21128,"publishedVersion":149,"revision":62,"contentType":21130,"locale":29},{"sys":21127},{"type":12,"linkType":13,"id":14},{"sys":21129},{"id":21,"type":12,"linkType":22},{"sys":21131},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21133,"metaTitle":159,"metaDescription":160,"mainTitle":21134,"subtitle":179,"heroImage":21149,"ctaButton":202,"ctaLink":203},[158],{"data":21135,"content":21136,"nodeType":133},{},[21137,21143],{"data":21138,"content":21139,"nodeType":171},{},[21140],{"data":21141,"marks":21142,"value":170,"nodeType":83},{},[],{"data":21144,"content":21145,"nodeType":96},{},[21146],{"data":21147,"marks":21148,"value":178,"nodeType":83},{},[],{"metadata":21150,"sys":21153,"fields":21158},{"tags":21151,"concepts":21152},[],[],{"space":21154,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21156,"publishedVersion":62,"revision":44,"locale":29},{"sys":21155},{"type":12,"linkType":13,"id":14},{"sys":21157},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21159},{"url":194,"details":21160,"fileName":200,"contentType":201},{"size":196,"image":21161},{"width":198,"height":199},{"sys":21163,"fields":21166},{"id":21164,"createdAt":21165},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":21167,"slug":21168,"articleIntro":21167,"category":21169},"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",[21170],{"metadata":21171,"sys":21174,"fields":21181},{"tags":21172,"concepts":21173},[],[],{"space":21175,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21177,"publishedVersion":149,"revision":62,"contentType":21179,"locale":29},{"sys":21176},{"type":12,"linkType":13,"id":14},{"sys":21178},{"id":21,"type":12,"linkType":22},{"sys":21180},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21182,"metaTitle":159,"metaDescription":160,"mainTitle":21183,"subtitle":179,"heroImage":21198,"ctaButton":202,"ctaLink":203},[158],{"data":21184,"content":21185,"nodeType":133},{},[21186,21192],{"data":21187,"content":21188,"nodeType":171},{},[21189],{"data":21190,"marks":21191,"value":170,"nodeType":83},{},[],{"data":21193,"content":21194,"nodeType":96},{},[21195],{"data":21196,"marks":21197,"value":178,"nodeType":83},{},[],{"metadata":21199,"sys":21202,"fields":21207},{"tags":21200,"concepts":21201},[],[],{"space":21203,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21205,"publishedVersion":62,"revision":44,"locale":29},{"sys":21204},{"type":12,"linkType":13,"id":14},{"sys":21206},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21208},{"url":194,"details":21209,"fileName":200,"contentType":201},{"size":196,"image":21210},{"width":198,"height":199},{"sys":21212,"fields":21215},{"id":21213,"createdAt":21214},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":21216,"slug":21217,"articleIntro":21216,"category":21218},"475 - Comptes d'attente","compte-475-comptes-d-attente",[21219],{"metadata":21220,"sys":21223,"fields":21230},{"tags":21221,"concepts":21222},[],[],{"space":21224,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21226,"publishedVersion":149,"revision":62,"contentType":21228,"locale":29},{"sys":21225},{"type":12,"linkType":13,"id":14},{"sys":21227},{"id":21,"type":12,"linkType":22},{"sys":21229},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21231,"metaTitle":159,"metaDescription":160,"mainTitle":21232,"subtitle":179,"heroImage":21247,"ctaButton":202,"ctaLink":203},[158],{"data":21233,"content":21234,"nodeType":133},{},[21235,21241],{"data":21236,"content":21237,"nodeType":171},{},[21238],{"data":21239,"marks":21240,"value":170,"nodeType":83},{},[],{"data":21242,"content":21243,"nodeType":96},{},[21244],{"data":21245,"marks":21246,"value":178,"nodeType":83},{},[],{"metadata":21248,"sys":21251,"fields":21256},{"tags":21249,"concepts":21250},[],[],{"space":21252,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21254,"publishedVersion":62,"revision":44,"locale":29},{"sys":21253},{"type":12,"linkType":13,"id":14},{"sys":21255},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21257},{"url":194,"details":21258,"fileName":200,"contentType":201},{"size":196,"image":21259},{"width":198,"height":199},{"sys":21261,"fields":21264},{"id":21262,"createdAt":21263},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":21265,"slug":21266,"articleIntro":-1,"category":21267},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[21268],{"metadata":21269,"sys":21272,"fields":21279},{"tags":21270,"concepts":21271},[],[],{"space":21273,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21275,"publishedVersion":149,"revision":62,"contentType":21277,"locale":29},{"sys":21274},{"type":12,"linkType":13,"id":14},{"sys":21276},{"id":21,"type":12,"linkType":22},{"sys":21278},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21280,"metaTitle":159,"metaDescription":160,"mainTitle":21281,"subtitle":179,"heroImage":21296,"ctaButton":202,"ctaLink":203},[158],{"data":21282,"content":21283,"nodeType":133},{},[21284,21290],{"data":21285,"content":21286,"nodeType":171},{},[21287],{"data":21288,"marks":21289,"value":170,"nodeType":83},{},[],{"data":21291,"content":21292,"nodeType":96},{},[21293],{"data":21294,"marks":21295,"value":178,"nodeType":83},{},[],{"metadata":21297,"sys":21300,"fields":21305},{"tags":21298,"concepts":21299},[],[],{"space":21301,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21303,"publishedVersion":62,"revision":44,"locale":29},{"sys":21302},{"type":12,"linkType":13,"id":14},{"sys":21304},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21306},{"url":194,"details":21307,"fileName":200,"contentType":201},{"size":196,"image":21308},{"width":198,"height":199},{"sys":21310,"fields":21313},{"id":21311,"createdAt":21312},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":21314,"slug":21315,"articleIntro":-1,"category":21316},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[21317],{"metadata":21318,"sys":21321,"fields":21328},{"tags":21319,"concepts":21320},[],[],{"space":21322,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21324,"publishedVersion":149,"revision":62,"contentType":21326,"locale":29},{"sys":21323},{"type":12,"linkType":13,"id":14},{"sys":21325},{"id":21,"type":12,"linkType":22},{"sys":21327},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21329,"metaTitle":159,"metaDescription":160,"mainTitle":21330,"subtitle":179,"heroImage":21345,"ctaButton":202,"ctaLink":203},[158],{"data":21331,"content":21332,"nodeType":133},{},[21333,21339],{"data":21334,"content":21335,"nodeType":171},{},[21336],{"data":21337,"marks":21338,"value":170,"nodeType":83},{},[],{"data":21340,"content":21341,"nodeType":96},{},[21342],{"data":21343,"marks":21344,"value":178,"nodeType":83},{},[],{"metadata":21346,"sys":21349,"fields":21354},{"tags":21347,"concepts":21348},[],[],{"space":21350,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21352,"publishedVersion":62,"revision":44,"locale":29},{"sys":21351},{"type":12,"linkType":13,"id":14},{"sys":21353},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21355},{"url":194,"details":21356,"fileName":200,"contentType":201},{"size":196,"image":21357},{"width":198,"height":199},{"sys":21359,"fields":21362},{"id":21360,"createdAt":21361},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":21363,"slug":21364,"articleIntro":-1,"category":21365},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[21366],{"metadata":21367,"sys":21370,"fields":21377},{"tags":21368,"concepts":21369},[],[],{"space":21371,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21373,"publishedVersion":149,"revision":62,"contentType":21375,"locale":29},{"sys":21372},{"type":12,"linkType":13,"id":14},{"sys":21374},{"id":21,"type":12,"linkType":22},{"sys":21376},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21378,"metaTitle":159,"metaDescription":160,"mainTitle":21379,"subtitle":179,"heroImage":21394,"ctaButton":202,"ctaLink":203},[158],{"data":21380,"content":21381,"nodeType":133},{},[21382,21388],{"data":21383,"content":21384,"nodeType":171},{},[21385],{"data":21386,"marks":21387,"value":170,"nodeType":83},{},[],{"data":21389,"content":21390,"nodeType":96},{},[21391],{"data":21392,"marks":21393,"value":178,"nodeType":83},{},[],{"metadata":21395,"sys":21398,"fields":21403},{"tags":21396,"concepts":21397},[],[],{"space":21399,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21401,"publishedVersion":62,"revision":44,"locale":29},{"sys":21400},{"type":12,"linkType":13,"id":14},{"sys":21402},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21404},{"url":194,"details":21405,"fileName":200,"contentType":201},{"size":196,"image":21406},{"width":198,"height":199},{"sys":21408,"fields":21411},{"id":21409,"createdAt":21410},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21412,"slug":21413,"articleIntro":21412,"category":21414},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21415],{"metadata":21416,"sys":21419,"fields":21426},{"tags":21417,"concepts":21418},[],[],{"space":21420,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21422,"publishedVersion":149,"revision":62,"contentType":21424,"locale":29},{"sys":21421},{"type":12,"linkType":13,"id":14},{"sys":21423},{"id":21,"type":12,"linkType":22},{"sys":21425},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21427,"metaTitle":159,"metaDescription":160,"mainTitle":21428,"subtitle":179,"heroImage":21443,"ctaButton":202,"ctaLink":203},[158],{"data":21429,"content":21430,"nodeType":133},{},[21431,21437],{"data":21432,"content":21433,"nodeType":171},{},[21434],{"data":21435,"marks":21436,"value":170,"nodeType":83},{},[],{"data":21438,"content":21439,"nodeType":96},{},[21440],{"data":21441,"marks":21442,"value":178,"nodeType":83},{},[],{"metadata":21444,"sys":21447,"fields":21452},{"tags":21445,"concepts":21446},[],[],{"space":21448,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21450,"publishedVersion":62,"revision":44,"locale":29},{"sys":21449},{"type":12,"linkType":13,"id":14},{"sys":21451},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21453},{"url":194,"details":21454,"fileName":200,"contentType":201},{"size":196,"image":21455},{"width":198,"height":199},{"sys":21457,"fields":21460},{"id":21458,"createdAt":21459},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":21461,"slug":21462,"articleIntro":21461,"category":21463},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[21464],{"metadata":21465,"sys":21468,"fields":21475},{"tags":21466,"concepts":21467},[],[],{"space":21469,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21471,"publishedVersion":149,"revision":62,"contentType":21473,"locale":29},{"sys":21470},{"type":12,"linkType":13,"id":14},{"sys":21472},{"id":21,"type":12,"linkType":22},{"sys":21474},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21476,"metaTitle":159,"metaDescription":160,"mainTitle":21477,"subtitle":179,"heroImage":21492,"ctaButton":202,"ctaLink":203},[158],{"data":21478,"content":21479,"nodeType":133},{},[21480,21486],{"data":21481,"content":21482,"nodeType":171},{},[21483],{"data":21484,"marks":21485,"value":170,"nodeType":83},{},[],{"data":21487,"content":21488,"nodeType":96},{},[21489],{"data":21490,"marks":21491,"value":178,"nodeType":83},{},[],{"metadata":21493,"sys":21496,"fields":21501},{"tags":21494,"concepts":21495},[],[],{"space":21497,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21499,"publishedVersion":62,"revision":44,"locale":29},{"sys":21498},{"type":12,"linkType":13,"id":14},{"sys":21500},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21502},{"url":194,"details":21503,"fileName":200,"contentType":201},{"size":196,"image":21504},{"width":198,"height":199},{"sys":21506,"fields":21509},{"id":21507,"createdAt":21508},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":21510,"slug":21511,"articleIntro":21510,"category":21512},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[21513],{"metadata":21514,"sys":21517,"fields":21524},{"tags":21515,"concepts":21516},[],[],{"space":21518,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21520,"publishedVersion":149,"revision":62,"contentType":21522,"locale":29},{"sys":21519},{"type":12,"linkType":13,"id":14},{"sys":21521},{"id":21,"type":12,"linkType":22},{"sys":21523},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21525,"metaTitle":159,"metaDescription":160,"mainTitle":21526,"subtitle":179,"heroImage":21541,"ctaButton":202,"ctaLink":203},[158],{"data":21527,"content":21528,"nodeType":133},{},[21529,21535],{"data":21530,"content":21531,"nodeType":171},{},[21532],{"data":21533,"marks":21534,"value":170,"nodeType":83},{},[],{"data":21536,"content":21537,"nodeType":96},{},[21538],{"data":21539,"marks":21540,"value":178,"nodeType":83},{},[],{"metadata":21542,"sys":21545,"fields":21550},{"tags":21543,"concepts":21544},[],[],{"space":21546,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21548,"publishedVersion":62,"revision":44,"locale":29},{"sys":21547},{"type":12,"linkType":13,"id":14},{"sys":21549},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21551},{"url":194,"details":21552,"fileName":200,"contentType":201},{"size":196,"image":21553},{"width":198,"height":199},{"sys":21555,"fields":21558},{"id":21556,"createdAt":21557},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":21559,"slug":21560,"articleIntro":-1,"category":21561},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[21562],{"metadata":21563,"sys":21566,"fields":21573},{"tags":21564,"concepts":21565},[],[],{"space":21567,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21569,"publishedVersion":149,"revision":62,"contentType":21571,"locale":29},{"sys":21568},{"type":12,"linkType":13,"id":14},{"sys":21570},{"id":21,"type":12,"linkType":22},{"sys":21572},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21574,"metaTitle":159,"metaDescription":160,"mainTitle":21575,"subtitle":179,"heroImage":21590,"ctaButton":202,"ctaLink":203},[158],{"data":21576,"content":21577,"nodeType":133},{},[21578,21584],{"data":21579,"content":21580,"nodeType":171},{},[21581],{"data":21582,"marks":21583,"value":170,"nodeType":83},{},[],{"data":21585,"content":21586,"nodeType":96},{},[21587],{"data":21588,"marks":21589,"value":178,"nodeType":83},{},[],{"metadata":21591,"sys":21594,"fields":21599},{"tags":21592,"concepts":21593},[],[],{"space":21595,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21597,"publishedVersion":62,"revision":44,"locale":29},{"sys":21596},{"type":12,"linkType":13,"id":14},{"sys":21598},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21600},{"url":194,"details":21601,"fileName":200,"contentType":201},{"size":196,"image":21602},{"width":198,"height":199},{"sys":21604,"fields":21607},{"id":21605,"createdAt":21606},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":21608,"slug":21609,"articleIntro":21608,"category":21610},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[21611],{"metadata":21612,"sys":21615,"fields":21622},{"tags":21613,"concepts":21614},[],[],{"space":21616,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21618,"publishedVersion":149,"revision":62,"contentType":21620,"locale":29},{"sys":21617},{"type":12,"linkType":13,"id":14},{"sys":21619},{"id":21,"type":12,"linkType":22},{"sys":21621},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21623,"metaTitle":159,"metaDescription":160,"mainTitle":21624,"subtitle":179,"heroImage":21639,"ctaButton":202,"ctaLink":203},[158],{"data":21625,"content":21626,"nodeType":133},{},[21627,21633],{"data":21628,"content":21629,"nodeType":171},{},[21630],{"data":21631,"marks":21632,"value":170,"nodeType":83},{},[],{"data":21634,"content":21635,"nodeType":96},{},[21636],{"data":21637,"marks":21638,"value":178,"nodeType":83},{},[],{"metadata":21640,"sys":21643,"fields":21648},{"tags":21641,"concepts":21642},[],[],{"space":21644,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21646,"publishedVersion":62,"revision":44,"locale":29},{"sys":21645},{"type":12,"linkType":13,"id":14},{"sys":21647},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21649},{"url":194,"details":21650,"fileName":200,"contentType":201},{"size":196,"image":21651},{"width":198,"height":199},{"sys":21653,"fields":21656},{"id":21654,"createdAt":21655},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":21657,"slug":21658,"articleIntro":21657,"category":21659},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[21660],{"metadata":21661,"sys":21664,"fields":21671},{"tags":21662,"concepts":21663},[],[],{"space":21665,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21667,"publishedVersion":149,"revision":62,"contentType":21669,"locale":29},{"sys":21666},{"type":12,"linkType":13,"id":14},{"sys":21668},{"id":21,"type":12,"linkType":22},{"sys":21670},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21672,"metaTitle":159,"metaDescription":160,"mainTitle":21673,"subtitle":179,"heroImage":21688,"ctaButton":202,"ctaLink":203},[158],{"data":21674,"content":21675,"nodeType":133},{},[21676,21682],{"data":21677,"content":21678,"nodeType":171},{},[21679],{"data":21680,"marks":21681,"value":170,"nodeType":83},{},[],{"data":21683,"content":21684,"nodeType":96},{},[21685],{"data":21686,"marks":21687,"value":178,"nodeType":83},{},[],{"metadata":21689,"sys":21692,"fields":21697},{"tags":21690,"concepts":21691},[],[],{"space":21693,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21695,"publishedVersion":62,"revision":44,"locale":29},{"sys":21694},{"type":12,"linkType":13,"id":14},{"sys":21696},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21698},{"url":194,"details":21699,"fileName":200,"contentType":201},{"size":196,"image":21700},{"width":198,"height":199},{"sys":21702,"fields":21705},{"id":21703,"createdAt":21704},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":21706,"slug":21707,"articleIntro":21706,"category":21708},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[21709],{"metadata":21710,"sys":21713,"fields":21720},{"tags":21711,"concepts":21712},[],[],{"space":21714,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21716,"publishedVersion":149,"revision":62,"contentType":21718,"locale":29},{"sys":21715},{"type":12,"linkType":13,"id":14},{"sys":21717},{"id":21,"type":12,"linkType":22},{"sys":21719},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21721,"metaTitle":159,"metaDescription":160,"mainTitle":21722,"subtitle":179,"heroImage":21737,"ctaButton":202,"ctaLink":203},[158],{"data":21723,"content":21724,"nodeType":133},{},[21725,21731],{"data":21726,"content":21727,"nodeType":171},{},[21728],{"data":21729,"marks":21730,"value":170,"nodeType":83},{},[],{"data":21732,"content":21733,"nodeType":96},{},[21734],{"data":21735,"marks":21736,"value":178,"nodeType":83},{},[],{"metadata":21738,"sys":21741,"fields":21746},{"tags":21739,"concepts":21740},[],[],{"space":21742,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21744,"publishedVersion":62,"revision":44,"locale":29},{"sys":21743},{"type":12,"linkType":13,"id":14},{"sys":21745},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21747},{"url":194,"details":21748,"fileName":200,"contentType":201},{"size":196,"image":21749},{"width":198,"height":199},{"sys":21751,"fields":21754},{"id":21752,"createdAt":21753},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":21755,"slug":21756,"articleIntro":21755,"category":21757},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[21758],{"metadata":21759,"sys":21762,"fields":21769},{"tags":21760,"concepts":21761},[],[],{"space":21763,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21765,"publishedVersion":149,"revision":62,"contentType":21767,"locale":29},{"sys":21764},{"type":12,"linkType":13,"id":14},{"sys":21766},{"id":21,"type":12,"linkType":22},{"sys":21768},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21770,"metaTitle":159,"metaDescription":160,"mainTitle":21771,"subtitle":179,"heroImage":21786,"ctaButton":202,"ctaLink":203},[158],{"data":21772,"content":21773,"nodeType":133},{},[21774,21780],{"data":21775,"content":21776,"nodeType":171},{},[21777],{"data":21778,"marks":21779,"value":170,"nodeType":83},{},[],{"data":21781,"content":21782,"nodeType":96},{},[21783],{"data":21784,"marks":21785,"value":178,"nodeType":83},{},[],{"metadata":21787,"sys":21790,"fields":21795},{"tags":21788,"concepts":21789},[],[],{"space":21791,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21793,"publishedVersion":62,"revision":44,"locale":29},{"sys":21792},{"type":12,"linkType":13,"id":14},{"sys":21794},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21796},{"url":194,"details":21797,"fileName":200,"contentType":201},{"size":196,"image":21798},{"width":198,"height":199},{"sys":21800,"fields":21803},{"id":21801,"createdAt":21802},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":21804,"slug":21805,"articleIntro":-1,"category":21806},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[21807],{"metadata":21808,"sys":21811,"fields":21818},{"tags":21809,"concepts":21810},[],[],{"space":21812,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21814,"publishedVersion":149,"revision":62,"contentType":21816,"locale":29},{"sys":21813},{"type":12,"linkType":13,"id":14},{"sys":21815},{"id":21,"type":12,"linkType":22},{"sys":21817},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21819,"metaTitle":159,"metaDescription":160,"mainTitle":21820,"subtitle":179,"heroImage":21835,"ctaButton":202,"ctaLink":203},[158],{"data":21821,"content":21822,"nodeType":133},{},[21823,21829],{"data":21824,"content":21825,"nodeType":171},{},[21826],{"data":21827,"marks":21828,"value":170,"nodeType":83},{},[],{"data":21830,"content":21831,"nodeType":96},{},[21832],{"data":21833,"marks":21834,"value":178,"nodeType":83},{},[],{"metadata":21836,"sys":21839,"fields":21844},{"tags":21837,"concepts":21838},[],[],{"space":21840,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21842,"publishedVersion":62,"revision":44,"locale":29},{"sys":21841},{"type":12,"linkType":13,"id":14},{"sys":21843},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21845},{"url":194,"details":21846,"fileName":200,"contentType":201},{"size":196,"image":21847},{"width":198,"height":199},{"sys":21849,"fields":21852},{"id":21850,"createdAt":21851},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":21853,"slug":21854,"articleIntro":21853,"category":21855},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[21856],{"metadata":21857,"sys":21860,"fields":21867},{"tags":21858,"concepts":21859},[],[],{"space":21861,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21863,"publishedVersion":149,"revision":62,"contentType":21865,"locale":29},{"sys":21862},{"type":12,"linkType":13,"id":14},{"sys":21864},{"id":21,"type":12,"linkType":22},{"sys":21866},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21868,"metaTitle":159,"metaDescription":160,"mainTitle":21869,"subtitle":179,"heroImage":21884,"ctaButton":202,"ctaLink":203},[158],{"data":21870,"content":21871,"nodeType":133},{},[21872,21878],{"data":21873,"content":21874,"nodeType":171},{},[21875],{"data":21876,"marks":21877,"value":170,"nodeType":83},{},[],{"data":21879,"content":21880,"nodeType":96},{},[21881],{"data":21882,"marks":21883,"value":178,"nodeType":83},{},[],{"metadata":21885,"sys":21888,"fields":21893},{"tags":21886,"concepts":21887},[],[],{"space":21889,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21891,"publishedVersion":62,"revision":44,"locale":29},{"sys":21890},{"type":12,"linkType":13,"id":14},{"sys":21892},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21894},{"url":194,"details":21895,"fileName":200,"contentType":201},{"size":196,"image":21896},{"width":198,"height":199},{"sys":21898,"fields":21901},{"id":21899,"createdAt":21900},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":21902,"slug":21903,"articleIntro":21902,"category":21904},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[21905],{"metadata":21906,"sys":21909,"fields":21916},{"tags":21907,"concepts":21908},[],[],{"space":21910,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21912,"publishedVersion":149,"revision":62,"contentType":21914,"locale":29},{"sys":21911},{"type":12,"linkType":13,"id":14},{"sys":21913},{"id":21,"type":12,"linkType":22},{"sys":21915},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21917,"metaTitle":159,"metaDescription":160,"mainTitle":21918,"subtitle":179,"heroImage":21933,"ctaButton":202,"ctaLink":203},[158],{"data":21919,"content":21920,"nodeType":133},{},[21921,21927],{"data":21922,"content":21923,"nodeType":171},{},[21924],{"data":21925,"marks":21926,"value":170,"nodeType":83},{},[],{"data":21928,"content":21929,"nodeType":96},{},[21930],{"data":21931,"marks":21932,"value":178,"nodeType":83},{},[],{"metadata":21934,"sys":21937,"fields":21942},{"tags":21935,"concepts":21936},[],[],{"space":21938,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21940,"publishedVersion":62,"revision":44,"locale":29},{"sys":21939},{"type":12,"linkType":13,"id":14},{"sys":21941},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21943},{"url":194,"details":21944,"fileName":200,"contentType":201},{"size":196,"image":21945},{"width":198,"height":199},{"sys":21947,"fields":21950},{"id":21948,"createdAt":21949},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":21951,"slug":21952,"articleIntro":21951,"category":21953},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[21954],{"metadata":21955,"sys":21958,"fields":21965},{"tags":21956,"concepts":21957},[],[],{"space":21959,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":21961,"publishedVersion":149,"revision":62,"contentType":21963,"locale":29},{"sys":21960},{"type":12,"linkType":13,"id":14},{"sys":21962},{"id":21,"type":12,"linkType":22},{"sys":21964},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":21966,"metaTitle":159,"metaDescription":160,"mainTitle":21967,"subtitle":179,"heroImage":21982,"ctaButton":202,"ctaLink":203},[158],{"data":21968,"content":21969,"nodeType":133},{},[21970,21976],{"data":21971,"content":21972,"nodeType":171},{},[21973],{"data":21974,"marks":21975,"value":170,"nodeType":83},{},[],{"data":21977,"content":21978,"nodeType":96},{},[21979],{"data":21980,"marks":21981,"value":178,"nodeType":83},{},[],{"metadata":21983,"sys":21986,"fields":21991},{"tags":21984,"concepts":21985},[],[],{"space":21987,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":21989,"publishedVersion":62,"revision":44,"locale":29},{"sys":21988},{"type":12,"linkType":13,"id":14},{"sys":21990},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":21992},{"url":194,"details":21993,"fileName":200,"contentType":201},{"size":196,"image":21994},{"width":198,"height":199},{"sys":21996,"fields":21999},{"id":21997,"createdAt":21998},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":22000,"slug":22001,"articleIntro":22000,"category":22002},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[22003],{"metadata":22004,"sys":22007,"fields":22014},{"tags":22005,"concepts":22006},[],[],{"space":22008,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22010,"publishedVersion":149,"revision":62,"contentType":22012,"locale":29},{"sys":22009},{"type":12,"linkType":13,"id":14},{"sys":22011},{"id":21,"type":12,"linkType":22},{"sys":22013},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22015,"metaTitle":159,"metaDescription":160,"mainTitle":22016,"subtitle":179,"heroImage":22031,"ctaButton":202,"ctaLink":203},[158],{"data":22017,"content":22018,"nodeType":133},{},[22019,22025],{"data":22020,"content":22021,"nodeType":171},{},[22022],{"data":22023,"marks":22024,"value":170,"nodeType":83},{},[],{"data":22026,"content":22027,"nodeType":96},{},[22028],{"data":22029,"marks":22030,"value":178,"nodeType":83},{},[],{"metadata":22032,"sys":22035,"fields":22040},{"tags":22033,"concepts":22034},[],[],{"space":22036,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22038,"publishedVersion":62,"revision":44,"locale":29},{"sys":22037},{"type":12,"linkType":13,"id":14},{"sys":22039},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22041},{"url":194,"details":22042,"fileName":200,"contentType":201},{"size":196,"image":22043},{"width":198,"height":199},{"sys":22045,"fields":22048},{"id":22046,"createdAt":22047},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":22049,"slug":22050,"articleIntro":22049,"category":22051},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[22052],{"metadata":22053,"sys":22056,"fields":22063},{"tags":22054,"concepts":22055},[],[],{"space":22057,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22059,"publishedVersion":149,"revision":62,"contentType":22061,"locale":29},{"sys":22058},{"type":12,"linkType":13,"id":14},{"sys":22060},{"id":21,"type":12,"linkType":22},{"sys":22062},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22064,"metaTitle":159,"metaDescription":160,"mainTitle":22065,"subtitle":179,"heroImage":22080,"ctaButton":202,"ctaLink":203},[158],{"data":22066,"content":22067,"nodeType":133},{},[22068,22074],{"data":22069,"content":22070,"nodeType":171},{},[22071],{"data":22072,"marks":22073,"value":170,"nodeType":83},{},[],{"data":22075,"content":22076,"nodeType":96},{},[22077],{"data":22078,"marks":22079,"value":178,"nodeType":83},{},[],{"metadata":22081,"sys":22084,"fields":22089},{"tags":22082,"concepts":22083},[],[],{"space":22085,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22087,"publishedVersion":62,"revision":44,"locale":29},{"sys":22086},{"type":12,"linkType":13,"id":14},{"sys":22088},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22090},{"url":194,"details":22091,"fileName":200,"contentType":201},{"size":196,"image":22092},{"width":198,"height":199},{"sys":22094,"fields":22097},{"id":22095,"createdAt":22096},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":22098,"slug":22099,"articleIntro":-1,"category":22100},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[22101],{"metadata":22102,"sys":22105,"fields":22112},{"tags":22103,"concepts":22104},[],[],{"space":22106,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22108,"publishedVersion":149,"revision":62,"contentType":22110,"locale":29},{"sys":22107},{"type":12,"linkType":13,"id":14},{"sys":22109},{"id":21,"type":12,"linkType":22},{"sys":22111},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22113,"metaTitle":159,"metaDescription":160,"mainTitle":22114,"subtitle":179,"heroImage":22129,"ctaButton":202,"ctaLink":203},[158],{"data":22115,"content":22116,"nodeType":133},{},[22117,22123],{"data":22118,"content":22119,"nodeType":171},{},[22120],{"data":22121,"marks":22122,"value":170,"nodeType":83},{},[],{"data":22124,"content":22125,"nodeType":96},{},[22126],{"data":22127,"marks":22128,"value":178,"nodeType":83},{},[],{"metadata":22130,"sys":22133,"fields":22138},{"tags":22131,"concepts":22132},[],[],{"space":22134,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22136,"publishedVersion":62,"revision":44,"locale":29},{"sys":22135},{"type":12,"linkType":13,"id":14},{"sys":22137},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22139},{"url":194,"details":22140,"fileName":200,"contentType":201},{"size":196,"image":22141},{"width":198,"height":199},{"sys":22143,"fields":22146},{"id":22144,"createdAt":22145},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":22147,"slug":22148,"articleIntro":22147,"category":22149},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[22150],{"metadata":22151,"sys":22154,"fields":22161},{"tags":22152,"concepts":22153},[],[],{"space":22155,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22157,"publishedVersion":149,"revision":62,"contentType":22159,"locale":29},{"sys":22156},{"type":12,"linkType":13,"id":14},{"sys":22158},{"id":21,"type":12,"linkType":22},{"sys":22160},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22162,"metaTitle":159,"metaDescription":160,"mainTitle":22163,"subtitle":179,"heroImage":22178,"ctaButton":202,"ctaLink":203},[158],{"data":22164,"content":22165,"nodeType":133},{},[22166,22172],{"data":22167,"content":22168,"nodeType":171},{},[22169],{"data":22170,"marks":22171,"value":170,"nodeType":83},{},[],{"data":22173,"content":22174,"nodeType":96},{},[22175],{"data":22176,"marks":22177,"value":178,"nodeType":83},{},[],{"metadata":22179,"sys":22182,"fields":22187},{"tags":22180,"concepts":22181},[],[],{"space":22183,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22185,"publishedVersion":62,"revision":44,"locale":29},{"sys":22184},{"type":12,"linkType":13,"id":14},{"sys":22186},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22188},{"url":194,"details":22189,"fileName":200,"contentType":201},{"size":196,"image":22190},{"width":198,"height":199},{"sys":22192,"fields":22195},{"id":22193,"createdAt":22194},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":22196,"slug":22197,"articleIntro":22196,"category":22198},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[22199],{"metadata":22200,"sys":22203,"fields":22210},{"tags":22201,"concepts":22202},[],[],{"space":22204,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22206,"publishedVersion":149,"revision":62,"contentType":22208,"locale":29},{"sys":22205},{"type":12,"linkType":13,"id":14},{"sys":22207},{"id":21,"type":12,"linkType":22},{"sys":22209},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22211,"metaTitle":159,"metaDescription":160,"mainTitle":22212,"subtitle":179,"heroImage":22227,"ctaButton":202,"ctaLink":203},[158],{"data":22213,"content":22214,"nodeType":133},{},[22215,22221],{"data":22216,"content":22217,"nodeType":171},{},[22218],{"data":22219,"marks":22220,"value":170,"nodeType":83},{},[],{"data":22222,"content":22223,"nodeType":96},{},[22224],{"data":22225,"marks":22226,"value":178,"nodeType":83},{},[],{"metadata":22228,"sys":22231,"fields":22236},{"tags":22229,"concepts":22230},[],[],{"space":22232,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22234,"publishedVersion":62,"revision":44,"locale":29},{"sys":22233},{"type":12,"linkType":13,"id":14},{"sys":22235},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22237},{"url":194,"details":22238,"fileName":200,"contentType":201},{"size":196,"image":22239},{"width":198,"height":199},{"sys":22241,"fields":22244},{"id":22242,"createdAt":22243},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":22245,"slug":22246,"articleIntro":22245,"category":22247},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[22248],{"metadata":22249,"sys":22252,"fields":22259},{"tags":22250,"concepts":22251},[],[],{"space":22253,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22255,"publishedVersion":149,"revision":62,"contentType":22257,"locale":29},{"sys":22254},{"type":12,"linkType":13,"id":14},{"sys":22256},{"id":21,"type":12,"linkType":22},{"sys":22258},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22260,"metaTitle":159,"metaDescription":160,"mainTitle":22261,"subtitle":179,"heroImage":22276,"ctaButton":202,"ctaLink":203},[158],{"data":22262,"content":22263,"nodeType":133},{},[22264,22270],{"data":22265,"content":22266,"nodeType":171},{},[22267],{"data":22268,"marks":22269,"value":170,"nodeType":83},{},[],{"data":22271,"content":22272,"nodeType":96},{},[22273],{"data":22274,"marks":22275,"value":178,"nodeType":83},{},[],{"metadata":22277,"sys":22280,"fields":22285},{"tags":22278,"concepts":22279},[],[],{"space":22281,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22283,"publishedVersion":62,"revision":44,"locale":29},{"sys":22282},{"type":12,"linkType":13,"id":14},{"sys":22284},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22286},{"url":194,"details":22287,"fileName":200,"contentType":201},{"size":196,"image":22288},{"width":198,"height":199},{"sys":22290,"fields":22293},{"id":22291,"createdAt":22292},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":22294,"slug":22295,"articleIntro":22294,"category":22296},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[22297],{"metadata":22298,"sys":22301,"fields":22308},{"tags":22299,"concepts":22300},[],[],{"space":22302,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22304,"publishedVersion":149,"revision":62,"contentType":22306,"locale":29},{"sys":22303},{"type":12,"linkType":13,"id":14},{"sys":22305},{"id":21,"type":12,"linkType":22},{"sys":22307},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22309,"metaTitle":159,"metaDescription":160,"mainTitle":22310,"subtitle":179,"heroImage":22325,"ctaButton":202,"ctaLink":203},[158],{"data":22311,"content":22312,"nodeType":133},{},[22313,22319],{"data":22314,"content":22315,"nodeType":171},{},[22316],{"data":22317,"marks":22318,"value":170,"nodeType":83},{},[],{"data":22320,"content":22321,"nodeType":96},{},[22322],{"data":22323,"marks":22324,"value":178,"nodeType":83},{},[],{"metadata":22326,"sys":22329,"fields":22334},{"tags":22327,"concepts":22328},[],[],{"space":22330,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22332,"publishedVersion":62,"revision":44,"locale":29},{"sys":22331},{"type":12,"linkType":13,"id":14},{"sys":22333},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22335},{"url":194,"details":22336,"fileName":200,"contentType":201},{"size":196,"image":22337},{"width":198,"height":199},{"sys":22339,"fields":22342},{"id":22340,"createdAt":22341},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":22343,"slug":22344,"articleIntro":22343,"category":22345},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[22346],{"metadata":22347,"sys":22350,"fields":22357},{"tags":22348,"concepts":22349},[],[],{"space":22351,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22353,"publishedVersion":149,"revision":62,"contentType":22355,"locale":29},{"sys":22352},{"type":12,"linkType":13,"id":14},{"sys":22354},{"id":21,"type":12,"linkType":22},{"sys":22356},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22358,"metaTitle":159,"metaDescription":160,"mainTitle":22359,"subtitle":179,"heroImage":22374,"ctaButton":202,"ctaLink":203},[158],{"data":22360,"content":22361,"nodeType":133},{},[22362,22368],{"data":22363,"content":22364,"nodeType":171},{},[22365],{"data":22366,"marks":22367,"value":170,"nodeType":83},{},[],{"data":22369,"content":22370,"nodeType":96},{},[22371],{"data":22372,"marks":22373,"value":178,"nodeType":83},{},[],{"metadata":22375,"sys":22378,"fields":22383},{"tags":22376,"concepts":22377},[],[],{"space":22379,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22381,"publishedVersion":62,"revision":44,"locale":29},{"sys":22380},{"type":12,"linkType":13,"id":14},{"sys":22382},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22384},{"url":194,"details":22385,"fileName":200,"contentType":201},{"size":196,"image":22386},{"width":198,"height":199},{"sys":22388,"fields":22391},{"id":22389,"createdAt":22390},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":22392,"slug":22393,"articleIntro":-1,"category":22394},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[22395],{"metadata":22396,"sys":22399,"fields":22406},{"tags":22397,"concepts":22398},[],[],{"space":22400,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22402,"publishedVersion":149,"revision":62,"contentType":22404,"locale":29},{"sys":22401},{"type":12,"linkType":13,"id":14},{"sys":22403},{"id":21,"type":12,"linkType":22},{"sys":22405},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22407,"metaTitle":159,"metaDescription":160,"mainTitle":22408,"subtitle":179,"heroImage":22423,"ctaButton":202,"ctaLink":203},[158],{"data":22409,"content":22410,"nodeType":133},{},[22411,22417],{"data":22412,"content":22413,"nodeType":171},{},[22414],{"data":22415,"marks":22416,"value":170,"nodeType":83},{},[],{"data":22418,"content":22419,"nodeType":96},{},[22420],{"data":22421,"marks":22422,"value":178,"nodeType":83},{},[],{"metadata":22424,"sys":22427,"fields":22432},{"tags":22425,"concepts":22426},[],[],{"space":22428,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22430,"publishedVersion":62,"revision":44,"locale":29},{"sys":22429},{"type":12,"linkType":13,"id":14},{"sys":22431},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22433},{"url":194,"details":22434,"fileName":200,"contentType":201},{"size":196,"image":22435},{"width":198,"height":199},{"sys":22437,"fields":22440},{"id":22438,"createdAt":22439},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":22441,"slug":22442,"articleIntro":22441,"category":22443},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[22444],{"metadata":22445,"sys":22448,"fields":22455},{"tags":22446,"concepts":22447},[],[],{"space":22449,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22451,"publishedVersion":149,"revision":62,"contentType":22453,"locale":29},{"sys":22450},{"type":12,"linkType":13,"id":14},{"sys":22452},{"id":21,"type":12,"linkType":22},{"sys":22454},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22456,"metaTitle":159,"metaDescription":160,"mainTitle":22457,"subtitle":179,"heroImage":22472,"ctaButton":202,"ctaLink":203},[158],{"data":22458,"content":22459,"nodeType":133},{},[22460,22466],{"data":22461,"content":22462,"nodeType":171},{},[22463],{"data":22464,"marks":22465,"value":170,"nodeType":83},{},[],{"data":22467,"content":22468,"nodeType":96},{},[22469],{"data":22470,"marks":22471,"value":178,"nodeType":83},{},[],{"metadata":22473,"sys":22476,"fields":22481},{"tags":22474,"concepts":22475},[],[],{"space":22477,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22479,"publishedVersion":62,"revision":44,"locale":29},{"sys":22478},{"type":12,"linkType":13,"id":14},{"sys":22480},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22482},{"url":194,"details":22483,"fileName":200,"contentType":201},{"size":196,"image":22484},{"width":198,"height":199},{"sys":22486,"fields":22489},{"id":22487,"createdAt":22488},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":22490,"slug":22491,"articleIntro":22490,"category":22492},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[22493],{"metadata":22494,"sys":22497,"fields":22504},{"tags":22495,"concepts":22496},[],[],{"space":22498,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22500,"publishedVersion":149,"revision":62,"contentType":22502,"locale":29},{"sys":22499},{"type":12,"linkType":13,"id":14},{"sys":22501},{"id":21,"type":12,"linkType":22},{"sys":22503},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22505,"metaTitle":159,"metaDescription":160,"mainTitle":22506,"subtitle":179,"heroImage":22521,"ctaButton":202,"ctaLink":203},[158],{"data":22507,"content":22508,"nodeType":133},{},[22509,22515],{"data":22510,"content":22511,"nodeType":171},{},[22512],{"data":22513,"marks":22514,"value":170,"nodeType":83},{},[],{"data":22516,"content":22517,"nodeType":96},{},[22518],{"data":22519,"marks":22520,"value":178,"nodeType":83},{},[],{"metadata":22522,"sys":22525,"fields":22530},{"tags":22523,"concepts":22524},[],[],{"space":22526,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22528,"publishedVersion":62,"revision":44,"locale":29},{"sys":22527},{"type":12,"linkType":13,"id":14},{"sys":22529},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22531},{"url":194,"details":22532,"fileName":200,"contentType":201},{"size":196,"image":22533},{"width":198,"height":199},{"sys":22535,"fields":22538},{"id":22536,"createdAt":22537},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":22539,"slug":22540,"articleIntro":22539,"category":22541},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[22542],{"metadata":22543,"sys":22546,"fields":22553},{"tags":22544,"concepts":22545},[],[],{"space":22547,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22549,"publishedVersion":149,"revision":62,"contentType":22551,"locale":29},{"sys":22548},{"type":12,"linkType":13,"id":14},{"sys":22550},{"id":21,"type":12,"linkType":22},{"sys":22552},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22554,"metaTitle":159,"metaDescription":160,"mainTitle":22555,"subtitle":179,"heroImage":22570,"ctaButton":202,"ctaLink":203},[158],{"data":22556,"content":22557,"nodeType":133},{},[22558,22564],{"data":22559,"content":22560,"nodeType":171},{},[22561],{"data":22562,"marks":22563,"value":170,"nodeType":83},{},[],{"data":22565,"content":22566,"nodeType":96},{},[22567],{"data":22568,"marks":22569,"value":178,"nodeType":83},{},[],{"metadata":22571,"sys":22574,"fields":22579},{"tags":22572,"concepts":22573},[],[],{"space":22575,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22577,"publishedVersion":62,"revision":44,"locale":29},{"sys":22576},{"type":12,"linkType":13,"id":14},{"sys":22578},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22580},{"url":194,"details":22581,"fileName":200,"contentType":201},{"size":196,"image":22582},{"width":198,"height":199},{"sys":22584,"fields":22587},{"id":22585,"createdAt":22586},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":22588,"slug":22589,"articleIntro":22588,"category":22590},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[22591],{"metadata":22592,"sys":22595,"fields":22602},{"tags":22593,"concepts":22594},[],[],{"space":22596,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22598,"publishedVersion":149,"revision":62,"contentType":22600,"locale":29},{"sys":22597},{"type":12,"linkType":13,"id":14},{"sys":22599},{"id":21,"type":12,"linkType":22},{"sys":22601},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22603,"metaTitle":159,"metaDescription":160,"mainTitle":22604,"subtitle":179,"heroImage":22619,"ctaButton":202,"ctaLink":203},[158],{"data":22605,"content":22606,"nodeType":133},{},[22607,22613],{"data":22608,"content":22609,"nodeType":171},{},[22610],{"data":22611,"marks":22612,"value":170,"nodeType":83},{},[],{"data":22614,"content":22615,"nodeType":96},{},[22616],{"data":22617,"marks":22618,"value":178,"nodeType":83},{},[],{"metadata":22620,"sys":22623,"fields":22628},{"tags":22621,"concepts":22622},[],[],{"space":22624,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22626,"publishedVersion":62,"revision":44,"locale":29},{"sys":22625},{"type":12,"linkType":13,"id":14},{"sys":22627},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22629},{"url":194,"details":22630,"fileName":200,"contentType":201},{"size":196,"image":22631},{"width":198,"height":199},{"sys":22633,"fields":22636},{"id":22634,"createdAt":22635},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":22637,"slug":22638,"articleIntro":22637,"category":22639},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[22640],{"metadata":22641,"sys":22644,"fields":22651},{"tags":22642,"concepts":22643},[],[],{"space":22645,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22647,"publishedVersion":149,"revision":62,"contentType":22649,"locale":29},{"sys":22646},{"type":12,"linkType":13,"id":14},{"sys":22648},{"id":21,"type":12,"linkType":22},{"sys":22650},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22652,"metaTitle":159,"metaDescription":160,"mainTitle":22653,"subtitle":179,"heroImage":22668,"ctaButton":202,"ctaLink":203},[158],{"data":22654,"content":22655,"nodeType":133},{},[22656,22662],{"data":22657,"content":22658,"nodeType":171},{},[22659],{"data":22660,"marks":22661,"value":170,"nodeType":83},{},[],{"data":22663,"content":22664,"nodeType":96},{},[22665],{"data":22666,"marks":22667,"value":178,"nodeType":83},{},[],{"metadata":22669,"sys":22672,"fields":22677},{"tags":22670,"concepts":22671},[],[],{"space":22673,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22675,"publishedVersion":62,"revision":44,"locale":29},{"sys":22674},{"type":12,"linkType":13,"id":14},{"sys":22676},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22678},{"url":194,"details":22679,"fileName":200,"contentType":201},{"size":196,"image":22680},{"width":198,"height":199},{"sys":22682,"fields":22685},{"id":22683,"createdAt":22684},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":22686,"slug":22687,"articleIntro":-1,"category":22688},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[22689],{"metadata":22690,"sys":22693,"fields":22700},{"tags":22691,"concepts":22692},[],[],{"space":22694,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22696,"publishedVersion":149,"revision":62,"contentType":22698,"locale":29},{"sys":22695},{"type":12,"linkType":13,"id":14},{"sys":22697},{"id":21,"type":12,"linkType":22},{"sys":22699},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22701,"metaTitle":159,"metaDescription":160,"mainTitle":22702,"subtitle":179,"heroImage":22717,"ctaButton":202,"ctaLink":203},[158],{"data":22703,"content":22704,"nodeType":133},{},[22705,22711],{"data":22706,"content":22707,"nodeType":171},{},[22708],{"data":22709,"marks":22710,"value":170,"nodeType":83},{},[],{"data":22712,"content":22713,"nodeType":96},{},[22714],{"data":22715,"marks":22716,"value":178,"nodeType":83},{},[],{"metadata":22718,"sys":22721,"fields":22726},{"tags":22719,"concepts":22720},[],[],{"space":22722,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22724,"publishedVersion":62,"revision":44,"locale":29},{"sys":22723},{"type":12,"linkType":13,"id":14},{"sys":22725},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22727},{"url":194,"details":22728,"fileName":200,"contentType":201},{"size":196,"image":22729},{"width":198,"height":199},{"sys":22731,"fields":22734},{"id":22732,"createdAt":22733},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":22735,"slug":22736,"articleIntro":22735,"category":22737},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[22738],{"metadata":22739,"sys":22742,"fields":22749},{"tags":22740,"concepts":22741},[],[],{"space":22743,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22745,"publishedVersion":149,"revision":62,"contentType":22747,"locale":29},{"sys":22744},{"type":12,"linkType":13,"id":14},{"sys":22746},{"id":21,"type":12,"linkType":22},{"sys":22748},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22750,"metaTitle":159,"metaDescription":160,"mainTitle":22751,"subtitle":179,"heroImage":22766,"ctaButton":202,"ctaLink":203},[158],{"data":22752,"content":22753,"nodeType":133},{},[22754,22760],{"data":22755,"content":22756,"nodeType":171},{},[22757],{"data":22758,"marks":22759,"value":170,"nodeType":83},{},[],{"data":22761,"content":22762,"nodeType":96},{},[22763],{"data":22764,"marks":22765,"value":178,"nodeType":83},{},[],{"metadata":22767,"sys":22770,"fields":22775},{"tags":22768,"concepts":22769},[],[],{"space":22771,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22773,"publishedVersion":62,"revision":44,"locale":29},{"sys":22772},{"type":12,"linkType":13,"id":14},{"sys":22774},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22776},{"url":194,"details":22777,"fileName":200,"contentType":201},{"size":196,"image":22778},{"width":198,"height":199},{"sys":22780,"fields":22783},{"id":22781,"createdAt":22782},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":22784,"slug":22785,"articleIntro":22784,"category":22786},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[22787],{"metadata":22788,"sys":22791,"fields":22798},{"tags":22789,"concepts":22790},[],[],{"space":22792,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22794,"publishedVersion":149,"revision":62,"contentType":22796,"locale":29},{"sys":22793},{"type":12,"linkType":13,"id":14},{"sys":22795},{"id":21,"type":12,"linkType":22},{"sys":22797},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22799,"metaTitle":159,"metaDescription":160,"mainTitle":22800,"subtitle":179,"heroImage":22815,"ctaButton":202,"ctaLink":203},[158],{"data":22801,"content":22802,"nodeType":133},{},[22803,22809],{"data":22804,"content":22805,"nodeType":171},{},[22806],{"data":22807,"marks":22808,"value":170,"nodeType":83},{},[],{"data":22810,"content":22811,"nodeType":96},{},[22812],{"data":22813,"marks":22814,"value":178,"nodeType":83},{},[],{"metadata":22816,"sys":22819,"fields":22824},{"tags":22817,"concepts":22818},[],[],{"space":22820,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22822,"publishedVersion":62,"revision":44,"locale":29},{"sys":22821},{"type":12,"linkType":13,"id":14},{"sys":22823},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22825},{"url":194,"details":22826,"fileName":200,"contentType":201},{"size":196,"image":22827},{"width":198,"height":199},{"sys":22829,"fields":22832},{"id":22830,"createdAt":22831},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":22833,"slug":22834,"articleIntro":22833,"category":22835},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[22836],{"metadata":22837,"sys":22840,"fields":22847},{"tags":22838,"concepts":22839},[],[],{"space":22841,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22843,"publishedVersion":149,"revision":62,"contentType":22845,"locale":29},{"sys":22842},{"type":12,"linkType":13,"id":14},{"sys":22844},{"id":21,"type":12,"linkType":22},{"sys":22846},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22848,"metaTitle":159,"metaDescription":160,"mainTitle":22849,"subtitle":179,"heroImage":22864,"ctaButton":202,"ctaLink":203},[158],{"data":22850,"content":22851,"nodeType":133},{},[22852,22858],{"data":22853,"content":22854,"nodeType":171},{},[22855],{"data":22856,"marks":22857,"value":170,"nodeType":83},{},[],{"data":22859,"content":22860,"nodeType":96},{},[22861],{"data":22862,"marks":22863,"value":178,"nodeType":83},{},[],{"metadata":22865,"sys":22868,"fields":22873},{"tags":22866,"concepts":22867},[],[],{"space":22869,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22871,"publishedVersion":62,"revision":44,"locale":29},{"sys":22870},{"type":12,"linkType":13,"id":14},{"sys":22872},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22874},{"url":194,"details":22875,"fileName":200,"contentType":201},{"size":196,"image":22876},{"width":198,"height":199},{"sys":22878,"fields":22881},{"id":22879,"createdAt":22880},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":22882,"slug":22883,"articleIntro":22882,"category":22884},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[22885],{"metadata":22886,"sys":22889,"fields":22896},{"tags":22887,"concepts":22888},[],[],{"space":22890,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22892,"publishedVersion":149,"revision":62,"contentType":22894,"locale":29},{"sys":22891},{"type":12,"linkType":13,"id":14},{"sys":22893},{"id":21,"type":12,"linkType":22},{"sys":22895},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22897,"metaTitle":159,"metaDescription":160,"mainTitle":22898,"subtitle":179,"heroImage":22913,"ctaButton":202,"ctaLink":203},[158],{"data":22899,"content":22900,"nodeType":133},{},[22901,22907],{"data":22902,"content":22903,"nodeType":171},{},[22904],{"data":22905,"marks":22906,"value":170,"nodeType":83},{},[],{"data":22908,"content":22909,"nodeType":96},{},[22910],{"data":22911,"marks":22912,"value":178,"nodeType":83},{},[],{"metadata":22914,"sys":22917,"fields":22922},{"tags":22915,"concepts":22916},[],[],{"space":22918,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22920,"publishedVersion":62,"revision":44,"locale":29},{"sys":22919},{"type":12,"linkType":13,"id":14},{"sys":22921},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22923},{"url":194,"details":22924,"fileName":200,"contentType":201},{"size":196,"image":22925},{"width":198,"height":199},{"sys":22927,"fields":22930},{"id":22928,"createdAt":22929},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":22931,"slug":22932,"articleIntro":22931,"category":22933},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[22934],{"metadata":22935,"sys":22938,"fields":22945},{"tags":22936,"concepts":22937},[],[],{"space":22939,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22941,"publishedVersion":149,"revision":62,"contentType":22943,"locale":29},{"sys":22940},{"type":12,"linkType":13,"id":14},{"sys":22942},{"id":21,"type":12,"linkType":22},{"sys":22944},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22946,"metaTitle":159,"metaDescription":160,"mainTitle":22947,"subtitle":179,"heroImage":22962,"ctaButton":202,"ctaLink":203},[158],{"data":22948,"content":22949,"nodeType":133},{},[22950,22956],{"data":22951,"content":22952,"nodeType":171},{},[22953],{"data":22954,"marks":22955,"value":170,"nodeType":83},{},[],{"data":22957,"content":22958,"nodeType":96},{},[22959],{"data":22960,"marks":22961,"value":178,"nodeType":83},{},[],{"metadata":22963,"sys":22966,"fields":22971},{"tags":22964,"concepts":22965},[],[],{"space":22967,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":22969,"publishedVersion":62,"revision":44,"locale":29},{"sys":22968},{"type":12,"linkType":13,"id":14},{"sys":22970},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":22972},{"url":194,"details":22973,"fileName":200,"contentType":201},{"size":196,"image":22974},{"width":198,"height":199},{"sys":22976,"fields":22979},{"id":22977,"createdAt":22978},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":22980,"slug":22981,"articleIntro":-1,"category":22982},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[22983],{"metadata":22984,"sys":22987,"fields":22994},{"tags":22985,"concepts":22986},[],[],{"space":22988,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":22990,"publishedVersion":149,"revision":62,"contentType":22992,"locale":29},{"sys":22989},{"type":12,"linkType":13,"id":14},{"sys":22991},{"id":21,"type":12,"linkType":22},{"sys":22993},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":22995,"metaTitle":159,"metaDescription":160,"mainTitle":22996,"subtitle":179,"heroImage":23011,"ctaButton":202,"ctaLink":203},[158],{"data":22997,"content":22998,"nodeType":133},{},[22999,23005],{"data":23000,"content":23001,"nodeType":171},{},[23002],{"data":23003,"marks":23004,"value":170,"nodeType":83},{},[],{"data":23006,"content":23007,"nodeType":96},{},[23008],{"data":23009,"marks":23010,"value":178,"nodeType":83},{},[],{"metadata":23012,"sys":23015,"fields":23020},{"tags":23013,"concepts":23014},[],[],{"space":23016,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23018,"publishedVersion":62,"revision":44,"locale":29},{"sys":23017},{"type":12,"linkType":13,"id":14},{"sys":23019},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23021},{"url":194,"details":23022,"fileName":200,"contentType":201},{"size":196,"image":23023},{"width":198,"height":199},{"sys":23025,"fields":23028},{"id":23026,"createdAt":23027},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":23029,"slug":23030,"articleIntro":23029,"category":23031},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[23032],{"metadata":23033,"sys":23036,"fields":23043},{"tags":23034,"concepts":23035},[],[],{"space":23037,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23039,"publishedVersion":149,"revision":62,"contentType":23041,"locale":29},{"sys":23038},{"type":12,"linkType":13,"id":14},{"sys":23040},{"id":21,"type":12,"linkType":22},{"sys":23042},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23044,"metaTitle":159,"metaDescription":160,"mainTitle":23045,"subtitle":179,"heroImage":23060,"ctaButton":202,"ctaLink":203},[158],{"data":23046,"content":23047,"nodeType":133},{},[23048,23054],{"data":23049,"content":23050,"nodeType":171},{},[23051],{"data":23052,"marks":23053,"value":170,"nodeType":83},{},[],{"data":23055,"content":23056,"nodeType":96},{},[23057],{"data":23058,"marks":23059,"value":178,"nodeType":83},{},[],{"metadata":23061,"sys":23064,"fields":23069},{"tags":23062,"concepts":23063},[],[],{"space":23065,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23067,"publishedVersion":62,"revision":44,"locale":29},{"sys":23066},{"type":12,"linkType":13,"id":14},{"sys":23068},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23070},{"url":194,"details":23071,"fileName":200,"contentType":201},{"size":196,"image":23072},{"width":198,"height":199},{"sys":23074,"fields":23077},{"id":23075,"createdAt":23076},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":23078,"slug":23079,"articleIntro":-1,"category":23080},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[23081],{"metadata":23082,"sys":23085,"fields":23092},{"tags":23083,"concepts":23084},[],[],{"space":23086,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23088,"publishedVersion":149,"revision":62,"contentType":23090,"locale":29},{"sys":23087},{"type":12,"linkType":13,"id":14},{"sys":23089},{"id":21,"type":12,"linkType":22},{"sys":23091},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23093,"metaTitle":159,"metaDescription":160,"mainTitle":23094,"subtitle":179,"heroImage":23109,"ctaButton":202,"ctaLink":203},[158],{"data":23095,"content":23096,"nodeType":133},{},[23097,23103],{"data":23098,"content":23099,"nodeType":171},{},[23100],{"data":23101,"marks":23102,"value":170,"nodeType":83},{},[],{"data":23104,"content":23105,"nodeType":96},{},[23106],{"data":23107,"marks":23108,"value":178,"nodeType":83},{},[],{"metadata":23110,"sys":23113,"fields":23118},{"tags":23111,"concepts":23112},[],[],{"space":23114,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23116,"publishedVersion":62,"revision":44,"locale":29},{"sys":23115},{"type":12,"linkType":13,"id":14},{"sys":23117},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23119},{"url":194,"details":23120,"fileName":200,"contentType":201},{"size":196,"image":23121},{"width":198,"height":199},{"sys":23123,"fields":23126},{"id":23124,"createdAt":23125},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":23127,"slug":23128,"articleIntro":23127,"category":23129},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[23130],{"metadata":23131,"sys":23134,"fields":23141},{"tags":23132,"concepts":23133},[],[],{"space":23135,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23137,"publishedVersion":149,"revision":62,"contentType":23139,"locale":29},{"sys":23136},{"type":12,"linkType":13,"id":14},{"sys":23138},{"id":21,"type":12,"linkType":22},{"sys":23140},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23142,"metaTitle":159,"metaDescription":160,"mainTitle":23143,"subtitle":179,"heroImage":23158,"ctaButton":202,"ctaLink":203},[158],{"data":23144,"content":23145,"nodeType":133},{},[23146,23152],{"data":23147,"content":23148,"nodeType":171},{},[23149],{"data":23150,"marks":23151,"value":170,"nodeType":83},{},[],{"data":23153,"content":23154,"nodeType":96},{},[23155],{"data":23156,"marks":23157,"value":178,"nodeType":83},{},[],{"metadata":23159,"sys":23162,"fields":23167},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23165,"publishedVersion":62,"revision":44,"locale":29},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23168},{"url":194,"details":23169,"fileName":200,"contentType":201},{"size":196,"image":23170},{"width":198,"height":199},{"sys":23172,"fields":23175},{"id":23173,"createdAt":23174},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":23176,"slug":23177,"articleIntro":23176,"category":23178},"6097 - de marchandises","compte-6097-de-marchandises",[23179],{"metadata":23180,"sys":23183,"fields":23190},{"tags":23181,"concepts":23182},[],[],{"space":23184,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23186,"publishedVersion":149,"revision":62,"contentType":23188,"locale":29},{"sys":23185},{"type":12,"linkType":13,"id":14},{"sys":23187},{"id":21,"type":12,"linkType":22},{"sys":23189},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23191,"metaTitle":159,"metaDescription":160,"mainTitle":23192,"subtitle":179,"heroImage":23207,"ctaButton":202,"ctaLink":203},[158],{"data":23193,"content":23194,"nodeType":133},{},[23195,23201],{"data":23196,"content":23197,"nodeType":171},{},[23198],{"data":23199,"marks":23200,"value":170,"nodeType":83},{},[],{"data":23202,"content":23203,"nodeType":96},{},[23204],{"data":23205,"marks":23206,"value":178,"nodeType":83},{},[],{"metadata":23208,"sys":23211,"fields":23216},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23214,"publishedVersion":62,"revision":44,"locale":29},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23217},{"url":194,"details":23218,"fileName":200,"contentType":201},{"size":196,"image":23219},{"width":198,"height":199},{"sys":23221,"fields":23224},{"id":23222,"createdAt":23223},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":23225,"slug":23226,"articleIntro":-1,"category":23227},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[23228],{"metadata":23229,"sys":23232,"fields":23239},{"tags":23230,"concepts":23231},[],[],{"space":23233,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23235,"publishedVersion":149,"revision":62,"contentType":23237,"locale":29},{"sys":23234},{"type":12,"linkType":13,"id":14},{"sys":23236},{"id":21,"type":12,"linkType":22},{"sys":23238},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23240,"metaTitle":159,"metaDescription":160,"mainTitle":23241,"subtitle":179,"heroImage":23256,"ctaButton":202,"ctaLink":203},[158],{"data":23242,"content":23243,"nodeType":133},{},[23244,23250],{"data":23245,"content":23246,"nodeType":171},{},[23247],{"data":23248,"marks":23249,"value":170,"nodeType":83},{},[],{"data":23251,"content":23252,"nodeType":96},{},[23253],{"data":23254,"marks":23255,"value":178,"nodeType":83},{},[],{"metadata":23257,"sys":23260,"fields":23265},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23263,"publishedVersion":62,"revision":44,"locale":29},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23266},{"url":194,"details":23267,"fileName":200,"contentType":201},{"size":196,"image":23268},{"width":198,"height":199},{"sys":23270,"fields":23273},{"id":23271,"createdAt":23272},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":23274,"slug":23275,"articleIntro":23274,"category":23276},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[23277],{"metadata":23278,"sys":23281,"fields":23288},{"tags":23279,"concepts":23280},[],[],{"space":23282,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23284,"publishedVersion":149,"revision":62,"contentType":23286,"locale":29},{"sys":23283},{"type":12,"linkType":13,"id":14},{"sys":23285},{"id":21,"type":12,"linkType":22},{"sys":23287},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23289,"metaTitle":159,"metaDescription":160,"mainTitle":23290,"subtitle":179,"heroImage":23305,"ctaButton":202,"ctaLink":203},[158],{"data":23291,"content":23292,"nodeType":133},{},[23293,23299],{"data":23294,"content":23295,"nodeType":171},{},[23296],{"data":23297,"marks":23298,"value":170,"nodeType":83},{},[],{"data":23300,"content":23301,"nodeType":96},{},[23302],{"data":23303,"marks":23304,"value":178,"nodeType":83},{},[],{"metadata":23306,"sys":23309,"fields":23314},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23312,"publishedVersion":62,"revision":44,"locale":29},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23315},{"url":194,"details":23316,"fileName":200,"contentType":201},{"size":196,"image":23317},{"width":198,"height":199},{"sys":23319,"fields":23322},{"id":23320,"createdAt":23321},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":23323,"slug":23324,"articleIntro":-1,"category":23325},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[23326],{"metadata":23327,"sys":23330,"fields":23337},{"tags":23328,"concepts":23329},[],[],{"space":23331,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23333,"publishedVersion":149,"revision":62,"contentType":23335,"locale":29},{"sys":23332},{"type":12,"linkType":13,"id":14},{"sys":23334},{"id":21,"type":12,"linkType":22},{"sys":23336},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23338,"metaTitle":159,"metaDescription":160,"mainTitle":23339,"subtitle":179,"heroImage":23354,"ctaButton":202,"ctaLink":203},[158],{"data":23340,"content":23341,"nodeType":133},{},[23342,23348],{"data":23343,"content":23344,"nodeType":171},{},[23345],{"data":23346,"marks":23347,"value":170,"nodeType":83},{},[],{"data":23349,"content":23350,"nodeType":96},{},[23351],{"data":23352,"marks":23353,"value":178,"nodeType":83},{},[],{"metadata":23355,"sys":23358,"fields":23363},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23361,"publishedVersion":62,"revision":44,"locale":29},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23364},{"url":194,"details":23365,"fileName":200,"contentType":201},{"size":196,"image":23366},{"width":198,"height":199},{"sys":23368,"fields":23371},{"id":23369,"createdAt":23370},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":23372,"slug":23373,"articleIntro":23372,"category":23374},"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",[23375],{"metadata":23376,"sys":23379,"fields":23386},{"tags":23377,"concepts":23378},[],[],{"space":23380,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23382,"publishedVersion":149,"revision":62,"contentType":23384,"locale":29},{"sys":23381},{"type":12,"linkType":13,"id":14},{"sys":23383},{"id":21,"type":12,"linkType":22},{"sys":23385},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23387,"metaTitle":159,"metaDescription":160,"mainTitle":23388,"subtitle":179,"heroImage":23403,"ctaButton":202,"ctaLink":203},[158],{"data":23389,"content":23390,"nodeType":133},{},[23391,23397],{"data":23392,"content":23393,"nodeType":171},{},[23394],{"data":23395,"marks":23396,"value":170,"nodeType":83},{},[],{"data":23398,"content":23399,"nodeType":96},{},[23400],{"data":23401,"marks":23402,"value":178,"nodeType":83},{},[],{"metadata":23404,"sys":23407,"fields":23412},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23410,"publishedVersion":62,"revision":44,"locale":29},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23413},{"url":194,"details":23414,"fileName":200,"contentType":201},{"size":196,"image":23415},{"width":198,"height":199},{"sys":23417,"fields":23420},{"id":23418,"createdAt":23419},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":23421,"slug":23422,"articleIntro":-1,"category":23423},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[23424],{"metadata":23425,"sys":23428,"fields":23435},{"tags":23426,"concepts":23427},[],[],{"space":23429,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23431,"publishedVersion":149,"revision":62,"contentType":23433,"locale":29},{"sys":23430},{"type":12,"linkType":13,"id":14},{"sys":23432},{"id":21,"type":12,"linkType":22},{"sys":23434},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23436,"metaTitle":159,"metaDescription":160,"mainTitle":23437,"subtitle":179,"heroImage":23452,"ctaButton":202,"ctaLink":203},[158],{"data":23438,"content":23439,"nodeType":133},{},[23440,23446],{"data":23441,"content":23442,"nodeType":171},{},[23443],{"data":23444,"marks":23445,"value":170,"nodeType":83},{},[],{"data":23447,"content":23448,"nodeType":96},{},[23449],{"data":23450,"marks":23451,"value":178,"nodeType":83},{},[],{"metadata":23453,"sys":23456,"fields":23461},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23459,"publishedVersion":62,"revision":44,"locale":29},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23462},{"url":194,"details":23463,"fileName":200,"contentType":201},{"size":196,"image":23464},{"width":198,"height":199},{"sys":23466,"fields":23469},{"id":23467,"createdAt":23468},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":23470,"slug":23471,"articleIntro":23470,"category":23472},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[23473],{"metadata":23474,"sys":23477,"fields":23484},{"tags":23475,"concepts":23476},[],[],{"space":23478,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23480,"publishedVersion":149,"revision":62,"contentType":23482,"locale":29},{"sys":23479},{"type":12,"linkType":13,"id":14},{"sys":23481},{"id":21,"type":12,"linkType":22},{"sys":23483},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23485,"metaTitle":159,"metaDescription":160,"mainTitle":23486,"subtitle":179,"heroImage":23501,"ctaButton":202,"ctaLink":203},[158],{"data":23487,"content":23488,"nodeType":133},{},[23489,23495],{"data":23490,"content":23491,"nodeType":171},{},[23492],{"data":23493,"marks":23494,"value":170,"nodeType":83},{},[],{"data":23496,"content":23497,"nodeType":96},{},[23498],{"data":23499,"marks":23500,"value":178,"nodeType":83},{},[],{"metadata":23502,"sys":23505,"fields":23510},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23508,"publishedVersion":62,"revision":44,"locale":29},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23511},{"url":194,"details":23512,"fileName":200,"contentType":201},{"size":196,"image":23513},{"width":198,"height":199},{"sys":23515,"fields":23518},{"id":23516,"createdAt":23517},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":23519,"slug":23520,"articleIntro":23519,"category":23521},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[23522],{"metadata":23523,"sys":23526,"fields":23533},{"tags":23524,"concepts":23525},[],[],{"space":23527,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23529,"publishedVersion":149,"revision":62,"contentType":23531,"locale":29},{"sys":23528},{"type":12,"linkType":13,"id":14},{"sys":23530},{"id":21,"type":12,"linkType":22},{"sys":23532},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23534,"metaTitle":159,"metaDescription":160,"mainTitle":23535,"subtitle":179,"heroImage":23550,"ctaButton":202,"ctaLink":203},[158],{"data":23536,"content":23537,"nodeType":133},{},[23538,23544],{"data":23539,"content":23540,"nodeType":171},{},[23541],{"data":23542,"marks":23543,"value":170,"nodeType":83},{},[],{"data":23545,"content":23546,"nodeType":96},{},[23547],{"data":23548,"marks":23549,"value":178,"nodeType":83},{},[],{"metadata":23551,"sys":23554,"fields":23559},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23557,"publishedVersion":62,"revision":44,"locale":29},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23560},{"url":194,"details":23561,"fileName":200,"contentType":201},{"size":196,"image":23562},{"width":198,"height":199},{"sys":23564,"fields":23567},{"id":23565,"createdAt":23566},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":23568,"slug":23569,"articleIntro":23568,"category":23570},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[23571],{"metadata":23572,"sys":23575,"fields":23582},{"tags":23573,"concepts":23574},[],[],{"space":23576,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23578,"publishedVersion":149,"revision":62,"contentType":23580,"locale":29},{"sys":23577},{"type":12,"linkType":13,"id":14},{"sys":23579},{"id":21,"type":12,"linkType":22},{"sys":23581},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23583,"metaTitle":159,"metaDescription":160,"mainTitle":23584,"subtitle":179,"heroImage":23599,"ctaButton":202,"ctaLink":203},[158],{"data":23585,"content":23586,"nodeType":133},{},[23587,23593],{"data":23588,"content":23589,"nodeType":171},{},[23590],{"data":23591,"marks":23592,"value":170,"nodeType":83},{},[],{"data":23594,"content":23595,"nodeType":96},{},[23596],{"data":23597,"marks":23598,"value":178,"nodeType":83},{},[],{"metadata":23600,"sys":23603,"fields":23608},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23606,"publishedVersion":62,"revision":44,"locale":29},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23609},{"url":194,"details":23610,"fileName":200,"contentType":201},{"size":196,"image":23611},{"width":198,"height":199},{"sys":23613,"fields":23616},{"id":23614,"createdAt":23615},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":23617,"slug":23618,"articleIntro":-1,"category":23619},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[23620],{"metadata":23621,"sys":23624,"fields":23631},{"tags":23622,"concepts":23623},[],[],{"space":23625,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23627,"publishedVersion":149,"revision":62,"contentType":23629,"locale":29},{"sys":23626},{"type":12,"linkType":13,"id":14},{"sys":23628},{"id":21,"type":12,"linkType":22},{"sys":23630},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23632,"metaTitle":159,"metaDescription":160,"mainTitle":23633,"subtitle":179,"heroImage":23648,"ctaButton":202,"ctaLink":203},[158],{"data":23634,"content":23635,"nodeType":133},{},[23636,23642],{"data":23637,"content":23638,"nodeType":171},{},[23639],{"data":23640,"marks":23641,"value":170,"nodeType":83},{},[],{"data":23643,"content":23644,"nodeType":96},{},[23645],{"data":23646,"marks":23647,"value":178,"nodeType":83},{},[],{"metadata":23649,"sys":23652,"fields":23657},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23655,"publishedVersion":62,"revision":44,"locale":29},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23658},{"url":194,"details":23659,"fileName":200,"contentType":201},{"size":196,"image":23660},{"width":198,"height":199},{"sys":23662,"fields":23665},{"id":23663,"createdAt":23664},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":23666,"slug":23667,"articleIntro":23666,"category":23668},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[23669],{"metadata":23670,"sys":23673,"fields":23680},{"tags":23671,"concepts":23672},[],[],{"space":23674,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23676,"publishedVersion":149,"revision":62,"contentType":23678,"locale":29},{"sys":23675},{"type":12,"linkType":13,"id":14},{"sys":23677},{"id":21,"type":12,"linkType":22},{"sys":23679},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23681,"metaTitle":159,"metaDescription":160,"mainTitle":23682,"subtitle":179,"heroImage":23697,"ctaButton":202,"ctaLink":203},[158],{"data":23683,"content":23684,"nodeType":133},{},[23685,23691],{"data":23686,"content":23687,"nodeType":171},{},[23688],{"data":23689,"marks":23690,"value":170,"nodeType":83},{},[],{"data":23692,"content":23693,"nodeType":96},{},[23694],{"data":23695,"marks":23696,"value":178,"nodeType":83},{},[],{"metadata":23698,"sys":23701,"fields":23706},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23704,"publishedVersion":62,"revision":44,"locale":29},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23707},{"url":194,"details":23708,"fileName":200,"contentType":201},{"size":196,"image":23709},{"width":198,"height":199},{"sys":23711,"fields":23714},{"id":23712,"createdAt":23713},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":23715,"slug":23716,"articleIntro":23715,"category":23717},"Compte 211 - Terrains","compte-211-terrains",[23718],{"metadata":23719,"sys":23722,"fields":23729},{"tags":23720,"concepts":23721},[],[],{"space":23723,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23725,"publishedVersion":149,"revision":62,"contentType":23727,"locale":29},{"sys":23724},{"type":12,"linkType":13,"id":14},{"sys":23726},{"id":21,"type":12,"linkType":22},{"sys":23728},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23730,"metaTitle":159,"metaDescription":160,"mainTitle":23731,"subtitle":179,"heroImage":23746,"ctaButton":202,"ctaLink":203},[158],{"data":23732,"content":23733,"nodeType":133},{},[23734,23740],{"data":23735,"content":23736,"nodeType":171},{},[23737],{"data":23738,"marks":23739,"value":170,"nodeType":83},{},[],{"data":23741,"content":23742,"nodeType":96},{},[23743],{"data":23744,"marks":23745,"value":178,"nodeType":83},{},[],{"metadata":23747,"sys":23750,"fields":23755},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23753,"publishedVersion":62,"revision":44,"locale":29},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23756},{"url":194,"details":23757,"fileName":200,"contentType":201},{"size":196,"image":23758},{"width":198,"height":199},{"sys":23760,"fields":23763},{"id":23761,"createdAt":23762},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":23764,"slug":23765,"articleIntro":23764,"category":23766},"472 - Comptes d'attente","compte-472-comptes-d-attente",[23767],{"metadata":23768,"sys":23771,"fields":23778},{"tags":23769,"concepts":23770},[],[],{"space":23772,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23774,"publishedVersion":149,"revision":62,"contentType":23776,"locale":29},{"sys":23773},{"type":12,"linkType":13,"id":14},{"sys":23775},{"id":21,"type":12,"linkType":22},{"sys":23777},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23779,"metaTitle":159,"metaDescription":160,"mainTitle":23780,"subtitle":179,"heroImage":23795,"ctaButton":202,"ctaLink":203},[158],{"data":23781,"content":23782,"nodeType":133},{},[23783,23789],{"data":23784,"content":23785,"nodeType":171},{},[23786],{"data":23787,"marks":23788,"value":170,"nodeType":83},{},[],{"data":23790,"content":23791,"nodeType":96},{},[23792],{"data":23793,"marks":23794,"value":178,"nodeType":83},{},[],{"metadata":23796,"sys":23799,"fields":23804},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23802,"publishedVersion":62,"revision":44,"locale":29},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23805},{"url":194,"details":23806,"fileName":200,"contentType":201},{"size":196,"image":23807},{"width":198,"height":199},{"sys":23809,"fields":23812},{"id":23810,"createdAt":23811},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":23813,"slug":23814,"articleIntro":23813,"category":23815},"4551 - Principal","compte-4551-principal",[23816],{"metadata":23817,"sys":23820,"fields":23827},{"tags":23818,"concepts":23819},[],[],{"space":23821,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23823,"publishedVersion":149,"revision":62,"contentType":23825,"locale":29},{"sys":23822},{"type":12,"linkType":13,"id":14},{"sys":23824},{"id":21,"type":12,"linkType":22},{"sys":23826},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23828,"metaTitle":159,"metaDescription":160,"mainTitle":23829,"subtitle":179,"heroImage":23844,"ctaButton":202,"ctaLink":203},[158],{"data":23830,"content":23831,"nodeType":133},{},[23832,23838],{"data":23833,"content":23834,"nodeType":171},{},[23835],{"data":23836,"marks":23837,"value":170,"nodeType":83},{},[],{"data":23839,"content":23840,"nodeType":96},{},[23841],{"data":23842,"marks":23843,"value":178,"nodeType":83},{},[],{"metadata":23845,"sys":23848,"fields":23853},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23851,"publishedVersion":62,"revision":44,"locale":29},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23854},{"url":194,"details":23855,"fileName":200,"contentType":201},{"size":196,"image":23856},{"width":198,"height":199},{"sys":23858,"fields":23861},{"id":23859,"createdAt":23860},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":23862,"slug":23863,"articleIntro":23862,"category":23864},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[23865],{"metadata":23866,"sys":23869,"fields":23876},{"tags":23867,"concepts":23868},[],[],{"space":23870,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23872,"publishedVersion":149,"revision":62,"contentType":23874,"locale":29},{"sys":23871},{"type":12,"linkType":13,"id":14},{"sys":23873},{"id":21,"type":12,"linkType":22},{"sys":23875},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23877,"metaTitle":159,"metaDescription":160,"mainTitle":23878,"subtitle":179,"heroImage":23893,"ctaButton":202,"ctaLink":203},[158],{"data":23879,"content":23880,"nodeType":133},{},[23881,23887],{"data":23882,"content":23883,"nodeType":171},{},[23884],{"data":23885,"marks":23886,"value":170,"nodeType":83},{},[],{"data":23888,"content":23889,"nodeType":96},{},[23890],{"data":23891,"marks":23892,"value":178,"nodeType":83},{},[],{"metadata":23894,"sys":23897,"fields":23902},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23900,"publishedVersion":62,"revision":44,"locale":29},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23903},{"url":194,"details":23904,"fileName":200,"contentType":201},{"size":196,"image":23905},{"width":198,"height":199},{"sys":23907,"fields":23910},{"id":23908,"createdAt":23909},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":23911,"slug":23912,"articleIntro":23911,"category":23913},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[23914],{"metadata":23915,"sys":23918,"fields":23925},{"tags":23916,"concepts":23917},[],[],{"space":23919,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23921,"publishedVersion":149,"revision":62,"contentType":23923,"locale":29},{"sys":23920},{"type":12,"linkType":13,"id":14},{"sys":23922},{"id":21,"type":12,"linkType":22},{"sys":23924},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23926,"metaTitle":159,"metaDescription":160,"mainTitle":23927,"subtitle":179,"heroImage":23942,"ctaButton":202,"ctaLink":203},[158],{"data":23928,"content":23929,"nodeType":133},{},[23930,23936],{"data":23931,"content":23932,"nodeType":171},{},[23933],{"data":23934,"marks":23935,"value":170,"nodeType":83},{},[],{"data":23937,"content":23938,"nodeType":96},{},[23939],{"data":23940,"marks":23941,"value":178,"nodeType":83},{},[],{"metadata":23943,"sys":23946,"fields":23951},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23949,"publishedVersion":62,"revision":44,"locale":29},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":23952},{"url":194,"details":23953,"fileName":200,"contentType":201},{"size":196,"image":23954},{"width":198,"height":199},{"sys":23956,"fields":23959},{"id":23957,"createdAt":23958},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":23960,"slug":23961,"articleIntro":23960,"category":23962},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[23963],{"metadata":23964,"sys":23967,"fields":23974},{"tags":23965,"concepts":23966},[],[],{"space":23968,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":23970,"publishedVersion":149,"revision":62,"contentType":23972,"locale":29},{"sys":23969},{"type":12,"linkType":13,"id":14},{"sys":23971},{"id":21,"type":12,"linkType":22},{"sys":23973},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":23975,"metaTitle":159,"metaDescription":160,"mainTitle":23976,"subtitle":179,"heroImage":23991,"ctaButton":202,"ctaLink":203},[158],{"data":23977,"content":23978,"nodeType":133},{},[23979,23985],{"data":23980,"content":23981,"nodeType":171},{},[23982],{"data":23983,"marks":23984,"value":170,"nodeType":83},{},[],{"data":23986,"content":23987,"nodeType":96},{},[23988],{"data":23989,"marks":23990,"value":178,"nodeType":83},{},[],{"metadata":23992,"sys":23995,"fields":24000},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":23998,"publishedVersion":62,"revision":44,"locale":29},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24001},{"url":194,"details":24002,"fileName":200,"contentType":201},{"size":196,"image":24003},{"width":198,"height":199},{"sys":24005,"fields":24008},{"id":24006,"createdAt":24007},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":24009,"slug":24010,"articleIntro":24009,"category":24011},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[24012],{"metadata":24013,"sys":24016,"fields":24023},{"tags":24014,"concepts":24015},[],[],{"space":24017,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24019,"publishedVersion":149,"revision":62,"contentType":24021,"locale":29},{"sys":24018},{"type":12,"linkType":13,"id":14},{"sys":24020},{"id":21,"type":12,"linkType":22},{"sys":24022},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24024,"metaTitle":159,"metaDescription":160,"mainTitle":24025,"subtitle":179,"heroImage":24040,"ctaButton":202,"ctaLink":203},[158],{"data":24026,"content":24027,"nodeType":133},{},[24028,24034],{"data":24029,"content":24030,"nodeType":171},{},[24031],{"data":24032,"marks":24033,"value":170,"nodeType":83},{},[],{"data":24035,"content":24036,"nodeType":96},{},[24037],{"data":24038,"marks":24039,"value":178,"nodeType":83},{},[],{"metadata":24041,"sys":24044,"fields":24049},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24047,"publishedVersion":62,"revision":44,"locale":29},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24050},{"url":194,"details":24051,"fileName":200,"contentType":201},{"size":196,"image":24052},{"width":198,"height":199},{"sys":24054,"fields":24057},{"id":24055,"createdAt":24056},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":24058,"slug":24059,"articleIntro":24058,"category":24060},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[24061],{"metadata":24062,"sys":24065,"fields":24072},{"tags":24063,"concepts":24064},[],[],{"space":24066,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24068,"publishedVersion":149,"revision":62,"contentType":24070,"locale":29},{"sys":24067},{"type":12,"linkType":13,"id":14},{"sys":24069},{"id":21,"type":12,"linkType":22},{"sys":24071},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24073,"metaTitle":159,"metaDescription":160,"mainTitle":24074,"subtitle":179,"heroImage":24089,"ctaButton":202,"ctaLink":203},[158],{"data":24075,"content":24076,"nodeType":133},{},[24077,24083],{"data":24078,"content":24079,"nodeType":171},{},[24080],{"data":24081,"marks":24082,"value":170,"nodeType":83},{},[],{"data":24084,"content":24085,"nodeType":96},{},[24086],{"data":24087,"marks":24088,"value":178,"nodeType":83},{},[],{"metadata":24090,"sys":24093,"fields":24098},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24096,"publishedVersion":62,"revision":44,"locale":29},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24099},{"url":194,"details":24100,"fileName":200,"contentType":201},{"size":196,"image":24101},{"width":198,"height":199},{"sys":24103,"fields":24106},{"id":24104,"createdAt":24105},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":24107,"slug":24108,"articleIntro":-1,"category":24109},"Compte 512 - Banques","compte-512-banques",[24110],{"metadata":24111,"sys":24114,"fields":24121},{"tags":24112,"concepts":24113},[],[],{"space":24115,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24117,"publishedVersion":149,"revision":62,"contentType":24119,"locale":29},{"sys":24116},{"type":12,"linkType":13,"id":14},{"sys":24118},{"id":21,"type":12,"linkType":22},{"sys":24120},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24122,"metaTitle":159,"metaDescription":160,"mainTitle":24123,"subtitle":179,"heroImage":24138,"ctaButton":202,"ctaLink":203},[158],{"data":24124,"content":24125,"nodeType":133},{},[24126,24132],{"data":24127,"content":24128,"nodeType":171},{},[24129],{"data":24130,"marks":24131,"value":170,"nodeType":83},{},[],{"data":24133,"content":24134,"nodeType":96},{},[24135],{"data":24136,"marks":24137,"value":178,"nodeType":83},{},[],{"metadata":24139,"sys":24142,"fields":24147},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24145,"publishedVersion":62,"revision":44,"locale":29},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24148},{"url":194,"details":24149,"fileName":200,"contentType":201},{"size":196,"image":24150},{"width":198,"height":199},{"sys":24152,"fields":24155},{"id":24153,"createdAt":24154},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":24156,"slug":24157,"articleIntro":24156,"category":24158},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[24159],{"metadata":24160,"sys":24163,"fields":24170},{"tags":24161,"concepts":24162},[],[],{"space":24164,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24166,"publishedVersion":149,"revision":62,"contentType":24168,"locale":29},{"sys":24165},{"type":12,"linkType":13,"id":14},{"sys":24167},{"id":21,"type":12,"linkType":22},{"sys":24169},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24171,"metaTitle":159,"metaDescription":160,"mainTitle":24172,"subtitle":179,"heroImage":24187,"ctaButton":202,"ctaLink":203},[158],{"data":24173,"content":24174,"nodeType":133},{},[24175,24181],{"data":24176,"content":24177,"nodeType":171},{},[24178],{"data":24179,"marks":24180,"value":170,"nodeType":83},{},[],{"data":24182,"content":24183,"nodeType":96},{},[24184],{"data":24185,"marks":24186,"value":178,"nodeType":83},{},[],{"metadata":24188,"sys":24191,"fields":24196},{"tags":24189,"concepts":24190},[],[],{"space":24192,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24194,"publishedVersion":62,"revision":44,"locale":29},{"sys":24193},{"type":12,"linkType":13,"id":14},{"sys":24195},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24197},{"url":194,"details":24198,"fileName":200,"contentType":201},{"size":196,"image":24199},{"width":198,"height":199},{"sys":24201,"fields":24204},{"id":24202,"createdAt":24203},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":24205,"slug":24206,"articleIntro":24205,"category":24207},"Compte 6412 - Congés payés","compte-6412-conges-payes",[24208],{"metadata":24209,"sys":24212,"fields":24219},{"tags":24210,"concepts":24211},[],[],{"space":24213,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24215,"publishedVersion":149,"revision":62,"contentType":24217,"locale":29},{"sys":24214},{"type":12,"linkType":13,"id":14},{"sys":24216},{"id":21,"type":12,"linkType":22},{"sys":24218},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24220,"metaTitle":159,"metaDescription":160,"mainTitle":24221,"subtitle":179,"heroImage":24236,"ctaButton":202,"ctaLink":203},[158],{"data":24222,"content":24223,"nodeType":133},{},[24224,24230],{"data":24225,"content":24226,"nodeType":171},{},[24227],{"data":24228,"marks":24229,"value":170,"nodeType":83},{},[],{"data":24231,"content":24232,"nodeType":96},{},[24233],{"data":24234,"marks":24235,"value":178,"nodeType":83},{},[],{"metadata":24237,"sys":24240,"fields":24245},{"tags":24238,"concepts":24239},[],[],{"space":24241,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24243,"publishedVersion":62,"revision":44,"locale":29},{"sys":24242},{"type":12,"linkType":13,"id":14},{"sys":24244},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24246},{"url":194,"details":24247,"fileName":200,"contentType":201},{"size":196,"image":24248},{"width":198,"height":199},{"sys":24250,"fields":24253},{"id":24251,"createdAt":24252},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":24254,"slug":24255,"articleIntro":-1,"category":24256},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[24257],{"metadata":24258,"sys":24261,"fields":24268},{"tags":24259,"concepts":24260},[],[],{"space":24262,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24264,"publishedVersion":149,"revision":62,"contentType":24266,"locale":29},{"sys":24263},{"type":12,"linkType":13,"id":14},{"sys":24265},{"id":21,"type":12,"linkType":22},{"sys":24267},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24269,"metaTitle":159,"metaDescription":160,"mainTitle":24270,"subtitle":179,"heroImage":24285,"ctaButton":202,"ctaLink":203},[158],{"data":24271,"content":24272,"nodeType":133},{},[24273,24279],{"data":24274,"content":24275,"nodeType":171},{},[24276],{"data":24277,"marks":24278,"value":170,"nodeType":83},{},[],{"data":24280,"content":24281,"nodeType":96},{},[24282],{"data":24283,"marks":24284,"value":178,"nodeType":83},{},[],{"metadata":24286,"sys":24289,"fields":24294},{"tags":24287,"concepts":24288},[],[],{"space":24290,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24292,"publishedVersion":62,"revision":44,"locale":29},{"sys":24291},{"type":12,"linkType":13,"id":14},{"sys":24293},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24295},{"url":194,"details":24296,"fileName":200,"contentType":201},{"size":196,"image":24297},{"width":198,"height":199},{"sys":24299,"fields":24302},{"id":24300,"createdAt":24301},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":24303,"slug":24304,"articleIntro":-1,"category":24305},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[24306],{"metadata":24307,"sys":24310,"fields":24317},{"tags":24308,"concepts":24309},[],[],{"space":24311,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24313,"publishedVersion":149,"revision":62,"contentType":24315,"locale":29},{"sys":24312},{"type":12,"linkType":13,"id":14},{"sys":24314},{"id":21,"type":12,"linkType":22},{"sys":24316},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24318,"metaTitle":159,"metaDescription":160,"mainTitle":24319,"subtitle":179,"heroImage":24334,"ctaButton":202,"ctaLink":203},[158],{"data":24320,"content":24321,"nodeType":133},{},[24322,24328],{"data":24323,"content":24324,"nodeType":171},{},[24325],{"data":24326,"marks":24327,"value":170,"nodeType":83},{},[],{"data":24329,"content":24330,"nodeType":96},{},[24331],{"data":24332,"marks":24333,"value":178,"nodeType":83},{},[],{"metadata":24335,"sys":24338,"fields":24343},{"tags":24336,"concepts":24337},[],[],{"space":24339,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24341,"publishedVersion":62,"revision":44,"locale":29},{"sys":24340},{"type":12,"linkType":13,"id":14},{"sys":24342},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24344},{"url":194,"details":24345,"fileName":200,"contentType":201},{"size":196,"image":24346},{"width":198,"height":199},{"sys":24348,"fields":24351},{"id":24349,"createdAt":24350},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":24352,"slug":24353,"articleIntro":24352,"category":24354},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[24355],{"metadata":24356,"sys":24359,"fields":24366},{"tags":24357,"concepts":24358},[],[],{"space":24360,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24362,"publishedVersion":149,"revision":62,"contentType":24364,"locale":29},{"sys":24361},{"type":12,"linkType":13,"id":14},{"sys":24363},{"id":21,"type":12,"linkType":22},{"sys":24365},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24367,"metaTitle":159,"metaDescription":160,"mainTitle":24368,"subtitle":179,"heroImage":24383,"ctaButton":202,"ctaLink":203},[158],{"data":24369,"content":24370,"nodeType":133},{},[24371,24377],{"data":24372,"content":24373,"nodeType":171},{},[24374],{"data":24375,"marks":24376,"value":170,"nodeType":83},{},[],{"data":24378,"content":24379,"nodeType":96},{},[24380],{"data":24381,"marks":24382,"value":178,"nodeType":83},{},[],{"metadata":24384,"sys":24387,"fields":24392},{"tags":24385,"concepts":24386},[],[],{"space":24388,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24390,"publishedVersion":62,"revision":44,"locale":29},{"sys":24389},{"type":12,"linkType":13,"id":14},{"sys":24391},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24393},{"url":194,"details":24394,"fileName":200,"contentType":201},{"size":196,"image":24395},{"width":198,"height":199},{"sys":24397,"fields":24400},{"id":24398,"createdAt":24399},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":24401,"slug":24402,"articleIntro":-1,"category":24403},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[24404],{"metadata":24405,"sys":24408,"fields":24415},{"tags":24406,"concepts":24407},[],[],{"space":24409,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24411,"publishedVersion":149,"revision":62,"contentType":24413,"locale":29},{"sys":24410},{"type":12,"linkType":13,"id":14},{"sys":24412},{"id":21,"type":12,"linkType":22},{"sys":24414},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24416,"metaTitle":159,"metaDescription":160,"mainTitle":24417,"subtitle":179,"heroImage":24432,"ctaButton":202,"ctaLink":203},[158],{"data":24418,"content":24419,"nodeType":133},{},[24420,24426],{"data":24421,"content":24422,"nodeType":171},{},[24423],{"data":24424,"marks":24425,"value":170,"nodeType":83},{},[],{"data":24427,"content":24428,"nodeType":96},{},[24429],{"data":24430,"marks":24431,"value":178,"nodeType":83},{},[],{"metadata":24433,"sys":24436,"fields":24441},{"tags":24434,"concepts":24435},[],[],{"space":24437,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24439,"publishedVersion":62,"revision":44,"locale":29},{"sys":24438},{"type":12,"linkType":13,"id":14},{"sys":24440},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24442},{"url":194,"details":24443,"fileName":200,"contentType":201},{"size":196,"image":24444},{"width":198,"height":199},{"sys":24446,"fields":24449},{"id":24447,"createdAt":24448},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":24450,"slug":24451,"articleIntro":-1,"category":24452},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[24453],{"metadata":24454,"sys":24457,"fields":24464},{"tags":24455,"concepts":24456},[],[],{"space":24458,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24460,"publishedVersion":149,"revision":62,"contentType":24462,"locale":29},{"sys":24459},{"type":12,"linkType":13,"id":14},{"sys":24461},{"id":21,"type":12,"linkType":22},{"sys":24463},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24465,"metaTitle":159,"metaDescription":160,"mainTitle":24466,"subtitle":179,"heroImage":24481,"ctaButton":202,"ctaLink":203},[158],{"data":24467,"content":24468,"nodeType":133},{},[24469,24475],{"data":24470,"content":24471,"nodeType":171},{},[24472],{"data":24473,"marks":24474,"value":170,"nodeType":83},{},[],{"data":24476,"content":24477,"nodeType":96},{},[24478],{"data":24479,"marks":24480,"value":178,"nodeType":83},{},[],{"metadata":24482,"sys":24485,"fields":24490},{"tags":24483,"concepts":24484},[],[],{"space":24486,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24488,"publishedVersion":62,"revision":44,"locale":29},{"sys":24487},{"type":12,"linkType":13,"id":14},{"sys":24489},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24491},{"url":194,"details":24492,"fileName":200,"contentType":201},{"size":196,"image":24493},{"width":198,"height":199},{"sys":24495,"fields":24498},{"id":24496,"createdAt":24497},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":24499,"slug":24500,"articleIntro":-1,"category":24501},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[24502],{"metadata":24503,"sys":24506,"fields":24513},{"tags":24504,"concepts":24505},[],[],{"space":24507,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24509,"publishedVersion":149,"revision":62,"contentType":24511,"locale":29},{"sys":24508},{"type":12,"linkType":13,"id":14},{"sys":24510},{"id":21,"type":12,"linkType":22},{"sys":24512},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24514,"metaTitle":159,"metaDescription":160,"mainTitle":24515,"subtitle":179,"heroImage":24530,"ctaButton":202,"ctaLink":203},[158],{"data":24516,"content":24517,"nodeType":133},{},[24518,24524],{"data":24519,"content":24520,"nodeType":171},{},[24521],{"data":24522,"marks":24523,"value":170,"nodeType":83},{},[],{"data":24525,"content":24526,"nodeType":96},{},[24527],{"data":24528,"marks":24529,"value":178,"nodeType":83},{},[],{"metadata":24531,"sys":24534,"fields":24539},{"tags":24532,"concepts":24533},[],[],{"space":24535,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24537,"publishedVersion":62,"revision":44,"locale":29},{"sys":24536},{"type":12,"linkType":13,"id":14},{"sys":24538},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24540},{"url":194,"details":24541,"fileName":200,"contentType":201},{"size":196,"image":24542},{"width":198,"height":199},{"sys":24544,"fields":24547},{"id":24545,"createdAt":24546},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":24548,"slug":24549,"articleIntro":-1,"category":24550},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[24551],{"metadata":24552,"sys":24555,"fields":24562},{"tags":24553,"concepts":24554},[],[],{"space":24556,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24558,"publishedVersion":149,"revision":62,"contentType":24560,"locale":29},{"sys":24557},{"type":12,"linkType":13,"id":14},{"sys":24559},{"id":21,"type":12,"linkType":22},{"sys":24561},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24563,"metaTitle":159,"metaDescription":160,"mainTitle":24564,"subtitle":179,"heroImage":24579,"ctaButton":202,"ctaLink":203},[158],{"data":24565,"content":24566,"nodeType":133},{},[24567,24573],{"data":24568,"content":24569,"nodeType":171},{},[24570],{"data":24571,"marks":24572,"value":170,"nodeType":83},{},[],{"data":24574,"content":24575,"nodeType":96},{},[24576],{"data":24577,"marks":24578,"value":178,"nodeType":83},{},[],{"metadata":24580,"sys":24583,"fields":24588},{"tags":24581,"concepts":24582},[],[],{"space":24584,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24586,"publishedVersion":62,"revision":44,"locale":29},{"sys":24585},{"type":12,"linkType":13,"id":14},{"sys":24587},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24589},{"url":194,"details":24590,"fileName":200,"contentType":201},{"size":196,"image":24591},{"width":198,"height":199},{"sys":24593,"fields":24596},{"id":24594,"createdAt":24595},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":24597,"slug":24598,"articleIntro":-1,"category":24599},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[24600],{"metadata":24601,"sys":24604,"fields":24611},{"tags":24602,"concepts":24603},[],[],{"space":24605,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24607,"publishedVersion":149,"revision":62,"contentType":24609,"locale":29},{"sys":24606},{"type":12,"linkType":13,"id":14},{"sys":24608},{"id":21,"type":12,"linkType":22},{"sys":24610},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24612,"metaTitle":159,"metaDescription":160,"mainTitle":24613,"subtitle":179,"heroImage":24628,"ctaButton":202,"ctaLink":203},[158],{"data":24614,"content":24615,"nodeType":133},{},[24616,24622],{"data":24617,"content":24618,"nodeType":171},{},[24619],{"data":24620,"marks":24621,"value":170,"nodeType":83},{},[],{"data":24623,"content":24624,"nodeType":96},{},[24625],{"data":24626,"marks":24627,"value":178,"nodeType":83},{},[],{"metadata":24629,"sys":24632,"fields":24637},{"tags":24630,"concepts":24631},[],[],{"space":24633,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24635,"publishedVersion":62,"revision":44,"locale":29},{"sys":24634},{"type":12,"linkType":13,"id":14},{"sys":24636},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24638},{"url":194,"details":24639,"fileName":200,"contentType":201},{"size":196,"image":24640},{"width":198,"height":199},{"sys":24642,"fields":24645},{"id":24643,"createdAt":24644},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":24646,"slug":24647,"articleIntro":24646,"category":24648},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[24649],{"metadata":24650,"sys":24653,"fields":24660},{"tags":24651,"concepts":24652},[],[],{"space":24654,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24656,"publishedVersion":149,"revision":62,"contentType":24658,"locale":29},{"sys":24655},{"type":12,"linkType":13,"id":14},{"sys":24657},{"id":21,"type":12,"linkType":22},{"sys":24659},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24661,"metaTitle":159,"metaDescription":160,"mainTitle":24662,"subtitle":179,"heroImage":24677,"ctaButton":202,"ctaLink":203},[158],{"data":24663,"content":24664,"nodeType":133},{},[24665,24671],{"data":24666,"content":24667,"nodeType":171},{},[24668],{"data":24669,"marks":24670,"value":170,"nodeType":83},{},[],{"data":24672,"content":24673,"nodeType":96},{},[24674],{"data":24675,"marks":24676,"value":178,"nodeType":83},{},[],{"metadata":24678,"sys":24681,"fields":24686},{"tags":24679,"concepts":24680},[],[],{"space":24682,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24684,"publishedVersion":62,"revision":44,"locale":29},{"sys":24683},{"type":12,"linkType":13,"id":14},{"sys":24685},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24687},{"url":194,"details":24688,"fileName":200,"contentType":201},{"size":196,"image":24689},{"width":198,"height":199},{"sys":24691,"fields":24694},{"id":24692,"createdAt":24693},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":24695,"slug":24696,"articleIntro":24695,"category":24697},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[24698],{"metadata":24699,"sys":24702,"fields":24709},{"tags":24700,"concepts":24701},[],[],{"space":24703,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24705,"publishedVersion":149,"revision":62,"contentType":24707,"locale":29},{"sys":24704},{"type":12,"linkType":13,"id":14},{"sys":24706},{"id":21,"type":12,"linkType":22},{"sys":24708},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24710,"metaTitle":159,"metaDescription":160,"mainTitle":24711,"subtitle":179,"heroImage":24726,"ctaButton":202,"ctaLink":203},[158],{"data":24712,"content":24713,"nodeType":133},{},[24714,24720],{"data":24715,"content":24716,"nodeType":171},{},[24717],{"data":24718,"marks":24719,"value":170,"nodeType":83},{},[],{"data":24721,"content":24722,"nodeType":96},{},[24723],{"data":24724,"marks":24725,"value":178,"nodeType":83},{},[],{"metadata":24727,"sys":24730,"fields":24735},{"tags":24728,"concepts":24729},[],[],{"space":24731,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24733,"publishedVersion":62,"revision":44,"locale":29},{"sys":24732},{"type":12,"linkType":13,"id":14},{"sys":24734},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24736},{"url":194,"details":24737,"fileName":200,"contentType":201},{"size":196,"image":24738},{"width":198,"height":199},{"sys":24740,"fields":24743},{"id":24741,"createdAt":24742},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":24744,"slug":24745,"articleIntro":24744,"category":24746},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[24747],{"metadata":24748,"sys":24751,"fields":24758},{"tags":24749,"concepts":24750},[],[],{"space":24752,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24754,"publishedVersion":149,"revision":62,"contentType":24756,"locale":29},{"sys":24753},{"type":12,"linkType":13,"id":14},{"sys":24755},{"id":21,"type":12,"linkType":22},{"sys":24757},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24759,"metaTitle":159,"metaDescription":160,"mainTitle":24760,"subtitle":179,"heroImage":24775,"ctaButton":202,"ctaLink":203},[158],{"data":24761,"content":24762,"nodeType":133},{},[24763,24769],{"data":24764,"content":24765,"nodeType":171},{},[24766],{"data":24767,"marks":24768,"value":170,"nodeType":83},{},[],{"data":24770,"content":24771,"nodeType":96},{},[24772],{"data":24773,"marks":24774,"value":178,"nodeType":83},{},[],{"metadata":24776,"sys":24779,"fields":24784},{"tags":24777,"concepts":24778},[],[],{"space":24780,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24782,"publishedVersion":62,"revision":44,"locale":29},{"sys":24781},{"type":12,"linkType":13,"id":14},{"sys":24783},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24785},{"url":194,"details":24786,"fileName":200,"contentType":201},{"size":196,"image":24787},{"width":198,"height":199},{"sys":24789,"fields":24792},{"id":24790,"createdAt":24791},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":24793,"slug":24794,"articleIntro":24793,"category":24795},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[24796],{"metadata":24797,"sys":24800,"fields":24807},{"tags":24798,"concepts":24799},[],[],{"space":24801,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24803,"publishedVersion":149,"revision":62,"contentType":24805,"locale":29},{"sys":24802},{"type":12,"linkType":13,"id":14},{"sys":24804},{"id":21,"type":12,"linkType":22},{"sys":24806},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24808,"metaTitle":159,"metaDescription":160,"mainTitle":24809,"subtitle":179,"heroImage":24824,"ctaButton":202,"ctaLink":203},[158],{"data":24810,"content":24811,"nodeType":133},{},[24812,24818],{"data":24813,"content":24814,"nodeType":171},{},[24815],{"data":24816,"marks":24817,"value":170,"nodeType":83},{},[],{"data":24819,"content":24820,"nodeType":96},{},[24821],{"data":24822,"marks":24823,"value":178,"nodeType":83},{},[],{"metadata":24825,"sys":24828,"fields":24833},{"tags":24826,"concepts":24827},[],[],{"space":24829,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24831,"publishedVersion":62,"revision":44,"locale":29},{"sys":24830},{"type":12,"linkType":13,"id":14},{"sys":24832},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24834},{"url":194,"details":24835,"fileName":200,"contentType":201},{"size":196,"image":24836},{"width":198,"height":199},{"sys":24838,"fields":24841},{"id":24839,"createdAt":24840},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":24842,"slug":24843,"articleIntro":-1,"category":24844},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[24845],{"metadata":24846,"sys":24849,"fields":24856},{"tags":24847,"concepts":24848},[],[],{"space":24850,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24852,"publishedVersion":149,"revision":62,"contentType":24854,"locale":29},{"sys":24851},{"type":12,"linkType":13,"id":14},{"sys":24853},{"id":21,"type":12,"linkType":22},{"sys":24855},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24857,"metaTitle":159,"metaDescription":160,"mainTitle":24858,"subtitle":179,"heroImage":24873,"ctaButton":202,"ctaLink":203},[158],{"data":24859,"content":24860,"nodeType":133},{},[24861,24867],{"data":24862,"content":24863,"nodeType":171},{},[24864],{"data":24865,"marks":24866,"value":170,"nodeType":83},{},[],{"data":24868,"content":24869,"nodeType":96},{},[24870],{"data":24871,"marks":24872,"value":178,"nodeType":83},{},[],{"metadata":24874,"sys":24877,"fields":24882},{"tags":24875,"concepts":24876},[],[],{"space":24878,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24880,"publishedVersion":62,"revision":44,"locale":29},{"sys":24879},{"type":12,"linkType":13,"id":14},{"sys":24881},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24883},{"url":194,"details":24884,"fileName":200,"contentType":201},{"size":196,"image":24885},{"width":198,"height":199},{"sys":24887,"fields":24890},{"id":24888,"createdAt":24889},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":24891,"slug":24892,"articleIntro":24891,"category":24893},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[24894],{"metadata":24895,"sys":24898,"fields":24905},{"tags":24896,"concepts":24897},[],[],{"space":24899,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24901,"publishedVersion":149,"revision":62,"contentType":24903,"locale":29},{"sys":24900},{"type":12,"linkType":13,"id":14},{"sys":24902},{"id":21,"type":12,"linkType":22},{"sys":24904},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24906,"metaTitle":159,"metaDescription":160,"mainTitle":24907,"subtitle":179,"heroImage":24922,"ctaButton":202,"ctaLink":203},[158],{"data":24908,"content":24909,"nodeType":133},{},[24910,24916],{"data":24911,"content":24912,"nodeType":171},{},[24913],{"data":24914,"marks":24915,"value":170,"nodeType":83},{},[],{"data":24917,"content":24918,"nodeType":96},{},[24919],{"data":24920,"marks":24921,"value":178,"nodeType":83},{},[],{"metadata":24923,"sys":24926,"fields":24931},{"tags":24924,"concepts":24925},[],[],{"space":24927,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24929,"publishedVersion":62,"revision":44,"locale":29},{"sys":24928},{"type":12,"linkType":13,"id":14},{"sys":24930},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24932},{"url":194,"details":24933,"fileName":200,"contentType":201},{"size":196,"image":24934},{"width":198,"height":199},{"sys":24936,"fields":24939},{"id":24937,"createdAt":24938},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":24940,"slug":24941,"articleIntro":-1,"category":24942},"Compte 66 - Charges financières","compte-66-charges-financieres",[24943],{"metadata":24944,"sys":24947,"fields":24954},{"tags":24945,"concepts":24946},[],[],{"space":24948,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24950,"publishedVersion":149,"revision":62,"contentType":24952,"locale":29},{"sys":24949},{"type":12,"linkType":13,"id":14},{"sys":24951},{"id":21,"type":12,"linkType":22},{"sys":24953},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":24955,"metaTitle":159,"metaDescription":160,"mainTitle":24956,"subtitle":179,"heroImage":24971,"ctaButton":202,"ctaLink":203},[158],{"data":24957,"content":24958,"nodeType":133},{},[24959,24965],{"data":24960,"content":24961,"nodeType":171},{},[24962],{"data":24963,"marks":24964,"value":170,"nodeType":83},{},[],{"data":24966,"content":24967,"nodeType":96},{},[24968],{"data":24969,"marks":24970,"value":178,"nodeType":83},{},[],{"metadata":24972,"sys":24975,"fields":24980},{"tags":24973,"concepts":24974},[],[],{"space":24976,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":24978,"publishedVersion":62,"revision":44,"locale":29},{"sys":24977},{"type":12,"linkType":13,"id":14},{"sys":24979},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":24981},{"url":194,"details":24982,"fileName":200,"contentType":201},{"size":196,"image":24983},{"width":198,"height":199},{"sys":24985,"fields":24988},{"id":24986,"createdAt":24987},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":24989,"slug":24990,"articleIntro":-1,"category":24991},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[24992],{"metadata":24993,"sys":24996,"fields":25003},{"tags":24994,"concepts":24995},[],[],{"space":24997,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":24999,"publishedVersion":149,"revision":62,"contentType":25001,"locale":29},{"sys":24998},{"type":12,"linkType":13,"id":14},{"sys":25000},{"id":21,"type":12,"linkType":22},{"sys":25002},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25004,"metaTitle":159,"metaDescription":160,"mainTitle":25005,"subtitle":179,"heroImage":25020,"ctaButton":202,"ctaLink":203},[158],{"data":25006,"content":25007,"nodeType":133},{},[25008,25014],{"data":25009,"content":25010,"nodeType":171},{},[25011],{"data":25012,"marks":25013,"value":170,"nodeType":83},{},[],{"data":25015,"content":25016,"nodeType":96},{},[25017],{"data":25018,"marks":25019,"value":178,"nodeType":83},{},[],{"metadata":25021,"sys":25024,"fields":25029},{"tags":25022,"concepts":25023},[],[],{"space":25025,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25027,"publishedVersion":62,"revision":44,"locale":29},{"sys":25026},{"type":12,"linkType":13,"id":14},{"sys":25028},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25030},{"url":194,"details":25031,"fileName":200,"contentType":201},{"size":196,"image":25032},{"width":198,"height":199},{"sys":25034,"fields":25036},{"id":25035,"createdAt":965},"7GH5W3gIeo0kaxv4wDjiev",{"title":25037,"slug":25038,"articleIntro":25037,"category":25039},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[25040],{"metadata":25041,"sys":25044,"fields":25051},{"tags":25042,"concepts":25043},[],[],{"space":25045,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25047,"publishedVersion":149,"revision":62,"contentType":25049,"locale":29},{"sys":25046},{"type":12,"linkType":13,"id":14},{"sys":25048},{"id":21,"type":12,"linkType":22},{"sys":25050},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25052,"metaTitle":159,"metaDescription":160,"mainTitle":25053,"subtitle":179,"heroImage":25068,"ctaButton":202,"ctaLink":203},[158],{"data":25054,"content":25055,"nodeType":133},{},[25056,25062],{"data":25057,"content":25058,"nodeType":171},{},[25059],{"data":25060,"marks":25061,"value":170,"nodeType":83},{},[],{"data":25063,"content":25064,"nodeType":96},{},[25065],{"data":25066,"marks":25067,"value":178,"nodeType":83},{},[],{"metadata":25069,"sys":25072,"fields":25077},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25075,"publishedVersion":62,"revision":44,"locale":29},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25078},{"url":194,"details":25079,"fileName":200,"contentType":201},{"size":196,"image":25080},{"width":198,"height":199},{"sys":25082,"fields":25085},{"id":25083,"createdAt":25084},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":25086,"slug":25087,"articleIntro":25086,"category":25088},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[25089],{"metadata":25090,"sys":25093,"fields":25100},{"tags":25091,"concepts":25092},[],[],{"space":25094,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25096,"publishedVersion":149,"revision":62,"contentType":25098,"locale":29},{"sys":25095},{"type":12,"linkType":13,"id":14},{"sys":25097},{"id":21,"type":12,"linkType":22},{"sys":25099},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25101,"metaTitle":159,"metaDescription":160,"mainTitle":25102,"subtitle":179,"heroImage":25117,"ctaButton":202,"ctaLink":203},[158],{"data":25103,"content":25104,"nodeType":133},{},[25105,25111],{"data":25106,"content":25107,"nodeType":171},{},[25108],{"data":25109,"marks":25110,"value":170,"nodeType":83},{},[],{"data":25112,"content":25113,"nodeType":96},{},[25114],{"data":25115,"marks":25116,"value":178,"nodeType":83},{},[],{"metadata":25118,"sys":25121,"fields":25126},{"tags":25119,"concepts":25120},[],[],{"space":25122,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25124,"publishedVersion":62,"revision":44,"locale":29},{"sys":25123},{"type":12,"linkType":13,"id":14},{"sys":25125},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25127},{"url":194,"details":25128,"fileName":200,"contentType":201},{"size":196,"image":25129},{"width":198,"height":199},{"sys":25131,"fields":25134},{"id":25132,"createdAt":25133},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":25135,"slug":25136,"articleIntro":25135,"category":25137},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[25138],{"metadata":25139,"sys":25142,"fields":25149},{"tags":25140,"concepts":25141},[],[],{"space":25143,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25145,"publishedVersion":149,"revision":62,"contentType":25147,"locale":29},{"sys":25144},{"type":12,"linkType":13,"id":14},{"sys":25146},{"id":21,"type":12,"linkType":22},{"sys":25148},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25150,"metaTitle":159,"metaDescription":160,"mainTitle":25151,"subtitle":179,"heroImage":25166,"ctaButton":202,"ctaLink":203},[158],{"data":25152,"content":25153,"nodeType":133},{},[25154,25160],{"data":25155,"content":25156,"nodeType":171},{},[25157],{"data":25158,"marks":25159,"value":170,"nodeType":83},{},[],{"data":25161,"content":25162,"nodeType":96},{},[25163],{"data":25164,"marks":25165,"value":178,"nodeType":83},{},[],{"metadata":25167,"sys":25170,"fields":25175},{"tags":25168,"concepts":25169},[],[],{"space":25171,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25173,"publishedVersion":62,"revision":44,"locale":29},{"sys":25172},{"type":12,"linkType":13,"id":14},{"sys":25174},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25176},{"url":194,"details":25177,"fileName":200,"contentType":201},{"size":196,"image":25178},{"width":198,"height":199},{"sys":25180,"fields":25183},{"id":25181,"createdAt":25182},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":25184,"slug":25185,"articleIntro":25184,"category":25186},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[25187],{"metadata":25188,"sys":25191,"fields":25198},{"tags":25189,"concepts":25190},[],[],{"space":25192,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25194,"publishedVersion":149,"revision":62,"contentType":25196,"locale":29},{"sys":25193},{"type":12,"linkType":13,"id":14},{"sys":25195},{"id":21,"type":12,"linkType":22},{"sys":25197},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25199,"metaTitle":159,"metaDescription":160,"mainTitle":25200,"subtitle":179,"heroImage":25215,"ctaButton":202,"ctaLink":203},[158],{"data":25201,"content":25202,"nodeType":133},{},[25203,25209],{"data":25204,"content":25205,"nodeType":171},{},[25206],{"data":25207,"marks":25208,"value":170,"nodeType":83},{},[],{"data":25210,"content":25211,"nodeType":96},{},[25212],{"data":25213,"marks":25214,"value":178,"nodeType":83},{},[],{"metadata":25216,"sys":25219,"fields":25224},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25222,"publishedVersion":62,"revision":44,"locale":29},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25225},{"url":194,"details":25226,"fileName":200,"contentType":201},{"size":196,"image":25227},{"width":198,"height":199},{"sys":25229,"fields":25232},{"id":25230,"createdAt":25231},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":25233,"slug":25234,"articleIntro":25233,"category":25235},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[25236],{"metadata":25237,"sys":25240,"fields":25247},{"tags":25238,"concepts":25239},[],[],{"space":25241,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25243,"publishedVersion":149,"revision":62,"contentType":25245,"locale":29},{"sys":25242},{"type":12,"linkType":13,"id":14},{"sys":25244},{"id":21,"type":12,"linkType":22},{"sys":25246},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25248,"metaTitle":159,"metaDescription":160,"mainTitle":25249,"subtitle":179,"heroImage":25264,"ctaButton":202,"ctaLink":203},[158],{"data":25250,"content":25251,"nodeType":133},{},[25252,25258],{"data":25253,"content":25254,"nodeType":171},{},[25255],{"data":25256,"marks":25257,"value":170,"nodeType":83},{},[],{"data":25259,"content":25260,"nodeType":96},{},[25261],{"data":25262,"marks":25263,"value":178,"nodeType":83},{},[],{"metadata":25265,"sys":25268,"fields":25273},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25271,"publishedVersion":62,"revision":44,"locale":29},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25274},{"url":194,"details":25275,"fileName":200,"contentType":201},{"size":196,"image":25276},{"width":198,"height":199},{"sys":25278,"fields":25281},{"id":25279,"createdAt":25280},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":25282,"slug":25283,"articleIntro":25282,"category":25284},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[25285],{"metadata":25286,"sys":25289,"fields":25296},{"tags":25287,"concepts":25288},[],[],{"space":25290,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25292,"publishedVersion":149,"revision":62,"contentType":25294,"locale":29},{"sys":25291},{"type":12,"linkType":13,"id":14},{"sys":25293},{"id":21,"type":12,"linkType":22},{"sys":25295},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25297,"metaTitle":159,"metaDescription":160,"mainTitle":25298,"subtitle":179,"heroImage":25313,"ctaButton":202,"ctaLink":203},[158],{"data":25299,"content":25300,"nodeType":133},{},[25301,25307],{"data":25302,"content":25303,"nodeType":171},{},[25304],{"data":25305,"marks":25306,"value":170,"nodeType":83},{},[],{"data":25308,"content":25309,"nodeType":96},{},[25310],{"data":25311,"marks":25312,"value":178,"nodeType":83},{},[],{"metadata":25314,"sys":25317,"fields":25322},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25320,"publishedVersion":62,"revision":44,"locale":29},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25323},{"url":194,"details":25324,"fileName":200,"contentType":201},{"size":196,"image":25325},{"width":198,"height":199},{"sys":25327,"fields":25330},{"id":25328,"createdAt":25329},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":25331,"slug":25332,"articleIntro":25331,"category":25333},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[25334],{"metadata":25335,"sys":25338,"fields":25345},{"tags":25336,"concepts":25337},[],[],{"space":25339,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25341,"publishedVersion":149,"revision":62,"contentType":25343,"locale":29},{"sys":25340},{"type":12,"linkType":13,"id":14},{"sys":25342},{"id":21,"type":12,"linkType":22},{"sys":25344},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25346,"metaTitle":159,"metaDescription":160,"mainTitle":25347,"subtitle":179,"heroImage":25362,"ctaButton":202,"ctaLink":203},[158],{"data":25348,"content":25349,"nodeType":133},{},[25350,25356],{"data":25351,"content":25352,"nodeType":171},{},[25353],{"data":25354,"marks":25355,"value":170,"nodeType":83},{},[],{"data":25357,"content":25358,"nodeType":96},{},[25359],{"data":25360,"marks":25361,"value":178,"nodeType":83},{},[],{"metadata":25363,"sys":25366,"fields":25371},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25369,"publishedVersion":62,"revision":44,"locale":29},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25372},{"url":194,"details":25373,"fileName":200,"contentType":201},{"size":196,"image":25374},{"width":198,"height":199},{"sys":25376,"fields":25379},{"id":25377,"createdAt":25378},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":25380,"slug":25381,"articleIntro":25380,"category":25382},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[25383],{"metadata":25384,"sys":25387,"fields":25394},{"tags":25385,"concepts":25386},[],[],{"space":25388,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25390,"publishedVersion":149,"revision":62,"contentType":25392,"locale":29},{"sys":25389},{"type":12,"linkType":13,"id":14},{"sys":25391},{"id":21,"type":12,"linkType":22},{"sys":25393},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25395,"metaTitle":159,"metaDescription":160,"mainTitle":25396,"subtitle":179,"heroImage":25411,"ctaButton":202,"ctaLink":203},[158],{"data":25397,"content":25398,"nodeType":133},{},[25399,25405],{"data":25400,"content":25401,"nodeType":171},{},[25402],{"data":25403,"marks":25404,"value":170,"nodeType":83},{},[],{"data":25406,"content":25407,"nodeType":96},{},[25408],{"data":25409,"marks":25410,"value":178,"nodeType":83},{},[],{"metadata":25412,"sys":25415,"fields":25420},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25418,"publishedVersion":62,"revision":44,"locale":29},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25421},{"url":194,"details":25422,"fileName":200,"contentType":201},{"size":196,"image":25423},{"width":198,"height":199},{"sys":25425,"fields":25428},{"id":25426,"createdAt":25427},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":25429,"slug":25430,"articleIntro":25429,"category":25431},"2313 - Constructions","compte-2313-constructions",[25432],{"metadata":25433,"sys":25436,"fields":25443},{"tags":25434,"concepts":25435},[],[],{"space":25437,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25439,"publishedVersion":149,"revision":62,"contentType":25441,"locale":29},{"sys":25438},{"type":12,"linkType":13,"id":14},{"sys":25440},{"id":21,"type":12,"linkType":22},{"sys":25442},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25444,"metaTitle":159,"metaDescription":160,"mainTitle":25445,"subtitle":179,"heroImage":25460,"ctaButton":202,"ctaLink":203},[158],{"data":25446,"content":25447,"nodeType":133},{},[25448,25454],{"data":25449,"content":25450,"nodeType":171},{},[25451],{"data":25452,"marks":25453,"value":170,"nodeType":83},{},[],{"data":25455,"content":25456,"nodeType":96},{},[25457],{"data":25458,"marks":25459,"value":178,"nodeType":83},{},[],{"metadata":25461,"sys":25464,"fields":25469},{"tags":25462,"concepts":25463},[],[],{"space":25465,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25467,"publishedVersion":62,"revision":44,"locale":29},{"sys":25466},{"type":12,"linkType":13,"id":14},{"sys":25468},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25470},{"url":194,"details":25471,"fileName":200,"contentType":201},{"size":196,"image":25472},{"width":198,"height":199},{"sys":25474,"fields":25477},{"id":25475,"createdAt":25476},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":25478,"slug":25479,"articleIntro":25478,"category":25480},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[25481],{"metadata":25482,"sys":25485,"fields":25492},{"tags":25483,"concepts":25484},[],[],{"space":25486,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25488,"publishedVersion":149,"revision":62,"contentType":25490,"locale":29},{"sys":25487},{"type":12,"linkType":13,"id":14},{"sys":25489},{"id":21,"type":12,"linkType":22},{"sys":25491},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25493,"metaTitle":159,"metaDescription":160,"mainTitle":25494,"subtitle":179,"heroImage":25509,"ctaButton":202,"ctaLink":203},[158],{"data":25495,"content":25496,"nodeType":133},{},[25497,25503],{"data":25498,"content":25499,"nodeType":171},{},[25500],{"data":25501,"marks":25502,"value":170,"nodeType":83},{},[],{"data":25504,"content":25505,"nodeType":96},{},[25506],{"data":25507,"marks":25508,"value":178,"nodeType":83},{},[],{"metadata":25510,"sys":25513,"fields":25518},{"tags":25511,"concepts":25512},[],[],{"space":25514,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25516,"publishedVersion":62,"revision":44,"locale":29},{"sys":25515},{"type":12,"linkType":13,"id":14},{"sys":25517},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25519},{"url":194,"details":25520,"fileName":200,"contentType":201},{"size":196,"image":25521},{"width":198,"height":199},{"sys":25523,"fields":25526},{"id":25524,"createdAt":25525},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":25527,"slug":25528,"articleIntro":25527,"category":25529},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[25530],{"metadata":25531,"sys":25534,"fields":25541},{"tags":25532,"concepts":25533},[],[],{"space":25535,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25537,"publishedVersion":149,"revision":62,"contentType":25539,"locale":29},{"sys":25536},{"type":12,"linkType":13,"id":14},{"sys":25538},{"id":21,"type":12,"linkType":22},{"sys":25540},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25542,"metaTitle":159,"metaDescription":160,"mainTitle":25543,"subtitle":179,"heroImage":25558,"ctaButton":202,"ctaLink":203},[158],{"data":25544,"content":25545,"nodeType":133},{},[25546,25552],{"data":25547,"content":25548,"nodeType":171},{},[25549],{"data":25550,"marks":25551,"value":170,"nodeType":83},{},[],{"data":25553,"content":25554,"nodeType":96},{},[25555],{"data":25556,"marks":25557,"value":178,"nodeType":83},{},[],{"metadata":25559,"sys":25562,"fields":25567},{"tags":25560,"concepts":25561},[],[],{"space":25563,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25565,"publishedVersion":62,"revision":44,"locale":29},{"sys":25564},{"type":12,"linkType":13,"id":14},{"sys":25566},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25568},{"url":194,"details":25569,"fileName":200,"contentType":201},{"size":196,"image":25570},{"width":198,"height":199},{"sys":25572,"fields":25575},{"id":25573,"createdAt":25574},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":25576,"slug":25577,"articleIntro":25576,"category":25578},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[25579],{"metadata":25580,"sys":25583,"fields":25590},{"tags":25581,"concepts":25582},[],[],{"space":25584,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25586,"publishedVersion":149,"revision":62,"contentType":25588,"locale":29},{"sys":25585},{"type":12,"linkType":13,"id":14},{"sys":25587},{"id":21,"type":12,"linkType":22},{"sys":25589},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25591,"metaTitle":159,"metaDescription":160,"mainTitle":25592,"subtitle":179,"heroImage":25607,"ctaButton":202,"ctaLink":203},[158],{"data":25593,"content":25594,"nodeType":133},{},[25595,25601],{"data":25596,"content":25597,"nodeType":171},{},[25598],{"data":25599,"marks":25600,"value":170,"nodeType":83},{},[],{"data":25602,"content":25603,"nodeType":96},{},[25604],{"data":25605,"marks":25606,"value":178,"nodeType":83},{},[],{"metadata":25608,"sys":25611,"fields":25616},{"tags":25609,"concepts":25610},[],[],{"space":25612,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25614,"publishedVersion":62,"revision":44,"locale":29},{"sys":25613},{"type":12,"linkType":13,"id":14},{"sys":25615},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25617},{"url":194,"details":25618,"fileName":200,"contentType":201},{"size":196,"image":25619},{"width":198,"height":199},{"sys":25621,"fields":25624},{"id":25622,"createdAt":25623},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":25625,"slug":25626,"articleIntro":25625,"category":25627},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[25628],{"metadata":25629,"sys":25632,"fields":25639},{"tags":25630,"concepts":25631},[],[],{"space":25633,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25635,"publishedVersion":149,"revision":62,"contentType":25637,"locale":29},{"sys":25634},{"type":12,"linkType":13,"id":14},{"sys":25636},{"id":21,"type":12,"linkType":22},{"sys":25638},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25640,"metaTitle":159,"metaDescription":160,"mainTitle":25641,"subtitle":179,"heroImage":25656,"ctaButton":202,"ctaLink":203},[158],{"data":25642,"content":25643,"nodeType":133},{},[25644,25650],{"data":25645,"content":25646,"nodeType":171},{},[25647],{"data":25648,"marks":25649,"value":170,"nodeType":83},{},[],{"data":25651,"content":25652,"nodeType":96},{},[25653],{"data":25654,"marks":25655,"value":178,"nodeType":83},{},[],{"metadata":25657,"sys":25660,"fields":25665},{"tags":25658,"concepts":25659},[],[],{"space":25661,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25663,"publishedVersion":62,"revision":44,"locale":29},{"sys":25662},{"type":12,"linkType":13,"id":14},{"sys":25664},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25666},{"url":194,"details":25667,"fileName":200,"contentType":201},{"size":196,"image":25668},{"width":198,"height":199},{"sys":25670,"fields":25673},{"id":25671,"createdAt":25672},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":25674,"slug":25675,"articleIntro":25676,"category":25677},"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",[25678],{"metadata":25679,"sys":25682,"fields":25689},{"tags":25680,"concepts":25681},[],[],{"space":25683,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25685,"publishedVersion":149,"revision":62,"contentType":25687,"locale":29},{"sys":25684},{"type":12,"linkType":13,"id":14},{"sys":25686},{"id":21,"type":12,"linkType":22},{"sys":25688},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25690,"metaTitle":159,"metaDescription":160,"mainTitle":25691,"subtitle":179,"heroImage":25706,"ctaButton":202,"ctaLink":203},[158],{"data":25692,"content":25693,"nodeType":133},{},[25694,25700],{"data":25695,"content":25696,"nodeType":171},{},[25697],{"data":25698,"marks":25699,"value":170,"nodeType":83},{},[],{"data":25701,"content":25702,"nodeType":96},{},[25703],{"data":25704,"marks":25705,"value":178,"nodeType":83},{},[],{"metadata":25707,"sys":25710,"fields":25715},{"tags":25708,"concepts":25709},[],[],{"space":25711,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25713,"publishedVersion":62,"revision":44,"locale":29},{"sys":25712},{"type":12,"linkType":13,"id":14},{"sys":25714},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25716},{"url":194,"details":25717,"fileName":200,"contentType":201},{"size":196,"image":25718},{"width":198,"height":199},{"sys":25720,"fields":25723},{"id":25721,"createdAt":25722},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":25724,"slug":25725,"articleIntro":25724,"category":25726},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[25727],{"metadata":25728,"sys":25731,"fields":25738},{"tags":25729,"concepts":25730},[],[],{"space":25732,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25734,"publishedVersion":149,"revision":62,"contentType":25736,"locale":29},{"sys":25733},{"type":12,"linkType":13,"id":14},{"sys":25735},{"id":21,"type":12,"linkType":22},{"sys":25737},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25739,"metaTitle":159,"metaDescription":160,"mainTitle":25740,"subtitle":179,"heroImage":25755,"ctaButton":202,"ctaLink":203},[158],{"data":25741,"content":25742,"nodeType":133},{},[25743,25749],{"data":25744,"content":25745,"nodeType":171},{},[25746],{"data":25747,"marks":25748,"value":170,"nodeType":83},{},[],{"data":25750,"content":25751,"nodeType":96},{},[25752],{"data":25753,"marks":25754,"value":178,"nodeType":83},{},[],{"metadata":25756,"sys":25759,"fields":25764},{"tags":25757,"concepts":25758},[],[],{"space":25760,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25762,"publishedVersion":62,"revision":44,"locale":29},{"sys":25761},{"type":12,"linkType":13,"id":14},{"sys":25763},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25765},{"url":194,"details":25766,"fileName":200,"contentType":201},{"size":196,"image":25767},{"width":198,"height":199},{"sys":25769,"fields":25772},{"id":25770,"createdAt":25771},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":25773,"slug":25774,"articleIntro":25773,"category":25775},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[25776],{"metadata":25777,"sys":25780,"fields":25787},{"tags":25778,"concepts":25779},[],[],{"space":25781,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25783,"publishedVersion":149,"revision":62,"contentType":25785,"locale":29},{"sys":25782},{"type":12,"linkType":13,"id":14},{"sys":25784},{"id":21,"type":12,"linkType":22},{"sys":25786},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25788,"metaTitle":159,"metaDescription":160,"mainTitle":25789,"subtitle":179,"heroImage":25804,"ctaButton":202,"ctaLink":203},[158],{"data":25790,"content":25791,"nodeType":133},{},[25792,25798],{"data":25793,"content":25794,"nodeType":171},{},[25795],{"data":25796,"marks":25797,"value":170,"nodeType":83},{},[],{"data":25799,"content":25800,"nodeType":96},{},[25801],{"data":25802,"marks":25803,"value":178,"nodeType":83},{},[],{"metadata":25805,"sys":25808,"fields":25813},{"tags":25806,"concepts":25807},[],[],{"space":25809,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25811,"publishedVersion":62,"revision":44,"locale":29},{"sys":25810},{"type":12,"linkType":13,"id":14},{"sys":25812},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25814},{"url":194,"details":25815,"fileName":200,"contentType":201},{"size":196,"image":25816},{"width":198,"height":199},{"sys":25818,"fields":25821},{"id":25819,"createdAt":25820},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":25822,"slug":25823,"articleIntro":25822,"category":25824},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[25825],{"metadata":25826,"sys":25829,"fields":25836},{"tags":25827,"concepts":25828},[],[],{"space":25830,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25832,"publishedVersion":149,"revision":62,"contentType":25834,"locale":29},{"sys":25831},{"type":12,"linkType":13,"id":14},{"sys":25833},{"id":21,"type":12,"linkType":22},{"sys":25835},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25837,"metaTitle":159,"metaDescription":160,"mainTitle":25838,"subtitle":179,"heroImage":25853,"ctaButton":202,"ctaLink":203},[158],{"data":25839,"content":25840,"nodeType":133},{},[25841,25847],{"data":25842,"content":25843,"nodeType":171},{},[25844],{"data":25845,"marks":25846,"value":170,"nodeType":83},{},[],{"data":25848,"content":25849,"nodeType":96},{},[25850],{"data":25851,"marks":25852,"value":178,"nodeType":83},{},[],{"metadata":25854,"sys":25857,"fields":25862},{"tags":25855,"concepts":25856},[],[],{"space":25858,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25860,"publishedVersion":62,"revision":44,"locale":29},{"sys":25859},{"type":12,"linkType":13,"id":14},{"sys":25861},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25863},{"url":194,"details":25864,"fileName":200,"contentType":201},{"size":196,"image":25865},{"width":198,"height":199},{"sys":25867,"fields":25870},{"id":25868,"createdAt":25869},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":25871,"slug":25872,"articleIntro":25871,"category":25873},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[25874],{"metadata":25875,"sys":25878,"fields":25885},{"tags":25876,"concepts":25877},[],[],{"space":25879,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25881,"publishedVersion":149,"revision":62,"contentType":25883,"locale":29},{"sys":25880},{"type":12,"linkType":13,"id":14},{"sys":25882},{"id":21,"type":12,"linkType":22},{"sys":25884},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25886,"metaTitle":159,"metaDescription":160,"mainTitle":25887,"subtitle":179,"heroImage":25902,"ctaButton":202,"ctaLink":203},[158],{"data":25888,"content":25889,"nodeType":133},{},[25890,25896],{"data":25891,"content":25892,"nodeType":171},{},[25893],{"data":25894,"marks":25895,"value":170,"nodeType":83},{},[],{"data":25897,"content":25898,"nodeType":96},{},[25899],{"data":25900,"marks":25901,"value":178,"nodeType":83},{},[],{"metadata":25903,"sys":25906,"fields":25911},{"tags":25904,"concepts":25905},[],[],{"space":25907,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25909,"publishedVersion":62,"revision":44,"locale":29},{"sys":25908},{"type":12,"linkType":13,"id":14},{"sys":25910},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25912},{"url":194,"details":25913,"fileName":200,"contentType":201},{"size":196,"image":25914},{"width":198,"height":199},{"sys":25916,"fields":25919},{"id":25917,"createdAt":25918},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":25920,"slug":25921,"articleIntro":25920,"category":25922},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[25923],{"metadata":25924,"sys":25927,"fields":25934},{"tags":25925,"concepts":25926},[],[],{"space":25928,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25930,"publishedVersion":149,"revision":62,"contentType":25932,"locale":29},{"sys":25929},{"type":12,"linkType":13,"id":14},{"sys":25931},{"id":21,"type":12,"linkType":22},{"sys":25933},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25935,"metaTitle":159,"metaDescription":160,"mainTitle":25936,"subtitle":179,"heroImage":25951,"ctaButton":202,"ctaLink":203},[158],{"data":25937,"content":25938,"nodeType":133},{},[25939,25945],{"data":25940,"content":25941,"nodeType":171},{},[25942],{"data":25943,"marks":25944,"value":170,"nodeType":83},{},[],{"data":25946,"content":25947,"nodeType":96},{},[25948],{"data":25949,"marks":25950,"value":178,"nodeType":83},{},[],{"metadata":25952,"sys":25955,"fields":25960},{"tags":25953,"concepts":25954},[],[],{"space":25956,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":25958,"publishedVersion":62,"revision":44,"locale":29},{"sys":25957},{"type":12,"linkType":13,"id":14},{"sys":25959},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":25961},{"url":194,"details":25962,"fileName":200,"contentType":201},{"size":196,"image":25963},{"width":198,"height":199},{"sys":25965,"fields":25968},{"id":25966,"createdAt":25967},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":25969,"slug":25970,"articleIntro":25969,"category":25971},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[25972],{"metadata":25973,"sys":25976,"fields":25983},{"tags":25974,"concepts":25975},[],[],{"space":25977,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":25979,"publishedVersion":149,"revision":62,"contentType":25981,"locale":29},{"sys":25978},{"type":12,"linkType":13,"id":14},{"sys":25980},{"id":21,"type":12,"linkType":22},{"sys":25982},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":25984,"metaTitle":159,"metaDescription":160,"mainTitle":25985,"subtitle":179,"heroImage":26000,"ctaButton":202,"ctaLink":203},[158],{"data":25986,"content":25987,"nodeType":133},{},[25988,25994],{"data":25989,"content":25990,"nodeType":171},{},[25991],{"data":25992,"marks":25993,"value":170,"nodeType":83},{},[],{"data":25995,"content":25996,"nodeType":96},{},[25997],{"data":25998,"marks":25999,"value":178,"nodeType":83},{},[],{"metadata":26001,"sys":26004,"fields":26009},{"tags":26002,"concepts":26003},[],[],{"space":26005,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26007,"publishedVersion":62,"revision":44,"locale":29},{"sys":26006},{"type":12,"linkType":13,"id":14},{"sys":26008},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26010},{"url":194,"details":26011,"fileName":200,"contentType":201},{"size":196,"image":26012},{"width":198,"height":199},{"sys":26014,"fields":26017},{"id":26015,"createdAt":26016},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":26018,"slug":26019,"articleIntro":26018,"category":26020},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[26021],{"metadata":26022,"sys":26025,"fields":26032},{"tags":26023,"concepts":26024},[],[],{"space":26026,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26028,"publishedVersion":149,"revision":62,"contentType":26030,"locale":29},{"sys":26027},{"type":12,"linkType":13,"id":14},{"sys":26029},{"id":21,"type":12,"linkType":22},{"sys":26031},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26033,"metaTitle":159,"metaDescription":160,"mainTitle":26034,"subtitle":179,"heroImage":26049,"ctaButton":202,"ctaLink":203},[158],{"data":26035,"content":26036,"nodeType":133},{},[26037,26043],{"data":26038,"content":26039,"nodeType":171},{},[26040],{"data":26041,"marks":26042,"value":170,"nodeType":83},{},[],{"data":26044,"content":26045,"nodeType":96},{},[26046],{"data":26047,"marks":26048,"value":178,"nodeType":83},{},[],{"metadata":26050,"sys":26053,"fields":26058},{"tags":26051,"concepts":26052},[],[],{"space":26054,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26056,"publishedVersion":62,"revision":44,"locale":29},{"sys":26055},{"type":12,"linkType":13,"id":14},{"sys":26057},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26059},{"url":194,"details":26060,"fileName":200,"contentType":201},{"size":196,"image":26061},{"width":198,"height":199},{"sys":26063,"fields":26066},{"id":26064,"createdAt":26065},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":26067,"slug":26068,"articleIntro":26067,"category":26069},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[26070],{"metadata":26071,"sys":26074,"fields":26081},{"tags":26072,"concepts":26073},[],[],{"space":26075,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26077,"publishedVersion":149,"revision":62,"contentType":26079,"locale":29},{"sys":26076},{"type":12,"linkType":13,"id":14},{"sys":26078},{"id":21,"type":12,"linkType":22},{"sys":26080},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26082,"metaTitle":159,"metaDescription":160,"mainTitle":26083,"subtitle":179,"heroImage":26098,"ctaButton":202,"ctaLink":203},[158],{"data":26084,"content":26085,"nodeType":133},{},[26086,26092],{"data":26087,"content":26088,"nodeType":171},{},[26089],{"data":26090,"marks":26091,"value":170,"nodeType":83},{},[],{"data":26093,"content":26094,"nodeType":96},{},[26095],{"data":26096,"marks":26097,"value":178,"nodeType":83},{},[],{"metadata":26099,"sys":26102,"fields":26107},{"tags":26100,"concepts":26101},[],[],{"space":26103,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26105,"publishedVersion":62,"revision":44,"locale":29},{"sys":26104},{"type":12,"linkType":13,"id":14},{"sys":26106},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26108},{"url":194,"details":26109,"fileName":200,"contentType":201},{"size":196,"image":26110},{"width":198,"height":199},{"sys":26112,"fields":26115},{"id":26113,"createdAt":26114},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":26116,"slug":26117,"articleIntro":26116,"category":26118},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[26119],{"metadata":26120,"sys":26123,"fields":26130},{"tags":26121,"concepts":26122},[],[],{"space":26124,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26126,"publishedVersion":149,"revision":62,"contentType":26128,"locale":29},{"sys":26125},{"type":12,"linkType":13,"id":14},{"sys":26127},{"id":21,"type":12,"linkType":22},{"sys":26129},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26131,"metaTitle":159,"metaDescription":160,"mainTitle":26132,"subtitle":179,"heroImage":26147,"ctaButton":202,"ctaLink":203},[158],{"data":26133,"content":26134,"nodeType":133},{},[26135,26141],{"data":26136,"content":26137,"nodeType":171},{},[26138],{"data":26139,"marks":26140,"value":170,"nodeType":83},{},[],{"data":26142,"content":26143,"nodeType":96},{},[26144],{"data":26145,"marks":26146,"value":178,"nodeType":83},{},[],{"metadata":26148,"sys":26151,"fields":26156},{"tags":26149,"concepts":26150},[],[],{"space":26152,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26154,"publishedVersion":62,"revision":44,"locale":29},{"sys":26153},{"type":12,"linkType":13,"id":14},{"sys":26155},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26157},{"url":194,"details":26158,"fileName":200,"contentType":201},{"size":196,"image":26159},{"width":198,"height":199},{"sys":26161,"fields":26164},{"id":26162,"createdAt":26163},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":26165,"slug":26166,"articleIntro":26165,"category":26167},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[26168],{"metadata":26169,"sys":26172,"fields":26179},{"tags":26170,"concepts":26171},[],[],{"space":26173,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26175,"publishedVersion":149,"revision":62,"contentType":26177,"locale":29},{"sys":26174},{"type":12,"linkType":13,"id":14},{"sys":26176},{"id":21,"type":12,"linkType":22},{"sys":26178},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26180,"metaTitle":159,"metaDescription":160,"mainTitle":26181,"subtitle":179,"heroImage":26196,"ctaButton":202,"ctaLink":203},[158],{"data":26182,"content":26183,"nodeType":133},{},[26184,26190],{"data":26185,"content":26186,"nodeType":171},{},[26187],{"data":26188,"marks":26189,"value":170,"nodeType":83},{},[],{"data":26191,"content":26192,"nodeType":96},{},[26193],{"data":26194,"marks":26195,"value":178,"nodeType":83},{},[],{"metadata":26197,"sys":26200,"fields":26205},{"tags":26198,"concepts":26199},[],[],{"space":26201,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26203,"publishedVersion":62,"revision":44,"locale":29},{"sys":26202},{"type":12,"linkType":13,"id":14},{"sys":26204},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26206},{"url":194,"details":26207,"fileName":200,"contentType":201},{"size":196,"image":26208},{"width":198,"height":199},{"sys":26210,"fields":26213},{"id":26211,"createdAt":26212},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":26214,"slug":26215,"articleIntro":26214,"category":26216},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[26217],{"metadata":26218,"sys":26221,"fields":26228},{"tags":26219,"concepts":26220},[],[],{"space":26222,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26224,"publishedVersion":149,"revision":62,"contentType":26226,"locale":29},{"sys":26223},{"type":12,"linkType":13,"id":14},{"sys":26225},{"id":21,"type":12,"linkType":22},{"sys":26227},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26229,"metaTitle":159,"metaDescription":160,"mainTitle":26230,"subtitle":179,"heroImage":26245,"ctaButton":202,"ctaLink":203},[158],{"data":26231,"content":26232,"nodeType":133},{},[26233,26239],{"data":26234,"content":26235,"nodeType":171},{},[26236],{"data":26237,"marks":26238,"value":170,"nodeType":83},{},[],{"data":26240,"content":26241,"nodeType":96},{},[26242],{"data":26243,"marks":26244,"value":178,"nodeType":83},{},[],{"metadata":26246,"sys":26249,"fields":26254},{"tags":26247,"concepts":26248},[],[],{"space":26250,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26252,"publishedVersion":62,"revision":44,"locale":29},{"sys":26251},{"type":12,"linkType":13,"id":14},{"sys":26253},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26255},{"url":194,"details":26256,"fileName":200,"contentType":201},{"size":196,"image":26257},{"width":198,"height":199},{"sys":26259,"fields":26262},{"id":26260,"createdAt":26261},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":26263,"slug":26264,"articleIntro":26263,"category":26265},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[26266],{"metadata":26267,"sys":26270,"fields":26277},{"tags":26268,"concepts":26269},[],[],{"space":26271,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26273,"publishedVersion":149,"revision":62,"contentType":26275,"locale":29},{"sys":26272},{"type":12,"linkType":13,"id":14},{"sys":26274},{"id":21,"type":12,"linkType":22},{"sys":26276},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26278,"metaTitle":159,"metaDescription":160,"mainTitle":26279,"subtitle":179,"heroImage":26294,"ctaButton":202,"ctaLink":203},[158],{"data":26280,"content":26281,"nodeType":133},{},[26282,26288],{"data":26283,"content":26284,"nodeType":171},{},[26285],{"data":26286,"marks":26287,"value":170,"nodeType":83},{},[],{"data":26289,"content":26290,"nodeType":96},{},[26291],{"data":26292,"marks":26293,"value":178,"nodeType":83},{},[],{"metadata":26295,"sys":26298,"fields":26303},{"tags":26296,"concepts":26297},[],[],{"space":26299,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26301,"publishedVersion":62,"revision":44,"locale":29},{"sys":26300},{"type":12,"linkType":13,"id":14},{"sys":26302},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26304},{"url":194,"details":26305,"fileName":200,"contentType":201},{"size":196,"image":26306},{"width":198,"height":199},{"sys":26308,"fields":26311},{"id":26309,"createdAt":26310},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":26312,"slug":26313,"articleIntro":26312,"category":26314},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[26315],{"metadata":26316,"sys":26319,"fields":26326},{"tags":26317,"concepts":26318},[],[],{"space":26320,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26322,"publishedVersion":149,"revision":62,"contentType":26324,"locale":29},{"sys":26321},{"type":12,"linkType":13,"id":14},{"sys":26323},{"id":21,"type":12,"linkType":22},{"sys":26325},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26327,"metaTitle":159,"metaDescription":160,"mainTitle":26328,"subtitle":179,"heroImage":26343,"ctaButton":202,"ctaLink":203},[158],{"data":26329,"content":26330,"nodeType":133},{},[26331,26337],{"data":26332,"content":26333,"nodeType":171},{},[26334],{"data":26335,"marks":26336,"value":170,"nodeType":83},{},[],{"data":26338,"content":26339,"nodeType":96},{},[26340],{"data":26341,"marks":26342,"value":178,"nodeType":83},{},[],{"metadata":26344,"sys":26347,"fields":26352},{"tags":26345,"concepts":26346},[],[],{"space":26348,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26350,"publishedVersion":62,"revision":44,"locale":29},{"sys":26349},{"type":12,"linkType":13,"id":14},{"sys":26351},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26353},{"url":194,"details":26354,"fileName":200,"contentType":201},{"size":196,"image":26355},{"width":198,"height":199},{"sys":26357,"fields":26360},{"id":26358,"createdAt":26359},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":26361,"slug":26362,"articleIntro":26361,"category":26363},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[26364],{"metadata":26365,"sys":26368,"fields":26375},{"tags":26366,"concepts":26367},[],[],{"space":26369,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26371,"publishedVersion":149,"revision":62,"contentType":26373,"locale":29},{"sys":26370},{"type":12,"linkType":13,"id":14},{"sys":26372},{"id":21,"type":12,"linkType":22},{"sys":26374},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26376,"metaTitle":159,"metaDescription":160,"mainTitle":26377,"subtitle":179,"heroImage":26392,"ctaButton":202,"ctaLink":203},[158],{"data":26378,"content":26379,"nodeType":133},{},[26380,26386],{"data":26381,"content":26382,"nodeType":171},{},[26383],{"data":26384,"marks":26385,"value":170,"nodeType":83},{},[],{"data":26387,"content":26388,"nodeType":96},{},[26389],{"data":26390,"marks":26391,"value":178,"nodeType":83},{},[],{"metadata":26393,"sys":26396,"fields":26401},{"tags":26394,"concepts":26395},[],[],{"space":26397,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26399,"publishedVersion":62,"revision":44,"locale":29},{"sys":26398},{"type":12,"linkType":13,"id":14},{"sys":26400},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26402},{"url":194,"details":26403,"fileName":200,"contentType":201},{"size":196,"image":26404},{"width":198,"height":199},{"sys":26406,"fields":26409},{"id":26407,"createdAt":26408},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":26410,"slug":26411,"articleIntro":26410,"category":26412},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[26413],{"metadata":26414,"sys":26417,"fields":26424},{"tags":26415,"concepts":26416},[],[],{"space":26418,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26420,"publishedVersion":149,"revision":62,"contentType":26422,"locale":29},{"sys":26419},{"type":12,"linkType":13,"id":14},{"sys":26421},{"id":21,"type":12,"linkType":22},{"sys":26423},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26425,"metaTitle":159,"metaDescription":160,"mainTitle":26426,"subtitle":179,"heroImage":26441,"ctaButton":202,"ctaLink":203},[158],{"data":26427,"content":26428,"nodeType":133},{},[26429,26435],{"data":26430,"content":26431,"nodeType":171},{},[26432],{"data":26433,"marks":26434,"value":170,"nodeType":83},{},[],{"data":26436,"content":26437,"nodeType":96},{},[26438],{"data":26439,"marks":26440,"value":178,"nodeType":83},{},[],{"metadata":26442,"sys":26445,"fields":26450},{"tags":26443,"concepts":26444},[],[],{"space":26446,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26448,"publishedVersion":62,"revision":44,"locale":29},{"sys":26447},{"type":12,"linkType":13,"id":14},{"sys":26449},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26451},{"url":194,"details":26452,"fileName":200,"contentType":201},{"size":196,"image":26453},{"width":198,"height":199},{"sys":26455,"fields":26458},{"id":26456,"createdAt":26457},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":26459,"slug":26460,"articleIntro":-1,"category":26461},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[26462],{"metadata":26463,"sys":26466,"fields":26473},{"tags":26464,"concepts":26465},[],[],{"space":26467,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26469,"publishedVersion":149,"revision":62,"contentType":26471,"locale":29},{"sys":26468},{"type":12,"linkType":13,"id":14},{"sys":26470},{"id":21,"type":12,"linkType":22},{"sys":26472},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26474,"metaTitle":159,"metaDescription":160,"mainTitle":26475,"subtitle":179,"heroImage":26490,"ctaButton":202,"ctaLink":203},[158],{"data":26476,"content":26477,"nodeType":133},{},[26478,26484],{"data":26479,"content":26480,"nodeType":171},{},[26481],{"data":26482,"marks":26483,"value":170,"nodeType":83},{},[],{"data":26485,"content":26486,"nodeType":96},{},[26487],{"data":26488,"marks":26489,"value":178,"nodeType":83},{},[],{"metadata":26491,"sys":26494,"fields":26499},{"tags":26492,"concepts":26493},[],[],{"space":26495,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26497,"publishedVersion":62,"revision":44,"locale":29},{"sys":26496},{"type":12,"linkType":13,"id":14},{"sys":26498},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26500},{"url":194,"details":26501,"fileName":200,"contentType":201},{"size":196,"image":26502},{"width":198,"height":199},{"sys":26504,"fields":26507},{"id":26505,"createdAt":26506},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":26508,"slug":26509,"articleIntro":26508,"category":26510},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[26511],{"metadata":26512,"sys":26515,"fields":26522},{"tags":26513,"concepts":26514},[],[],{"space":26516,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26518,"publishedVersion":149,"revision":62,"contentType":26520,"locale":29},{"sys":26517},{"type":12,"linkType":13,"id":14},{"sys":26519},{"id":21,"type":12,"linkType":22},{"sys":26521},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26523,"metaTitle":159,"metaDescription":160,"mainTitle":26524,"subtitle":179,"heroImage":26539,"ctaButton":202,"ctaLink":203},[158],{"data":26525,"content":26526,"nodeType":133},{},[26527,26533],{"data":26528,"content":26529,"nodeType":171},{},[26530],{"data":26531,"marks":26532,"value":170,"nodeType":83},{},[],{"data":26534,"content":26535,"nodeType":96},{},[26536],{"data":26537,"marks":26538,"value":178,"nodeType":83},{},[],{"metadata":26540,"sys":26543,"fields":26548},{"tags":26541,"concepts":26542},[],[],{"space":26544,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26546,"publishedVersion":62,"revision":44,"locale":29},{"sys":26545},{"type":12,"linkType":13,"id":14},{"sys":26547},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26549},{"url":194,"details":26550,"fileName":200,"contentType":201},{"size":196,"image":26551},{"width":198,"height":199},{"sys":26553,"fields":26556},{"id":26554,"createdAt":26555},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":26557,"slug":26558,"articleIntro":26557,"category":26559},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[26560],{"metadata":26561,"sys":26564,"fields":26571},{"tags":26562,"concepts":26563},[],[],{"space":26565,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26567,"publishedVersion":149,"revision":62,"contentType":26569,"locale":29},{"sys":26566},{"type":12,"linkType":13,"id":14},{"sys":26568},{"id":21,"type":12,"linkType":22},{"sys":26570},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26572,"metaTitle":159,"metaDescription":160,"mainTitle":26573,"subtitle":179,"heroImage":26588,"ctaButton":202,"ctaLink":203},[158],{"data":26574,"content":26575,"nodeType":133},{},[26576,26582],{"data":26577,"content":26578,"nodeType":171},{},[26579],{"data":26580,"marks":26581,"value":170,"nodeType":83},{},[],{"data":26583,"content":26584,"nodeType":96},{},[26585],{"data":26586,"marks":26587,"value":178,"nodeType":83},{},[],{"metadata":26589,"sys":26592,"fields":26597},{"tags":26590,"concepts":26591},[],[],{"space":26593,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26595,"publishedVersion":62,"revision":44,"locale":29},{"sys":26594},{"type":12,"linkType":13,"id":14},{"sys":26596},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26598},{"url":194,"details":26599,"fileName":200,"contentType":201},{"size":196,"image":26600},{"width":198,"height":199},{"sys":26602,"fields":26604},{"id":26603,"createdAt":2043},"162s9jHJG3pe8Lo9DnYq87",{"title":26605,"slug":26606,"articleIntro":26605,"category":26607},"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",[26608],{"metadata":26609,"sys":26612,"fields":26619},{"tags":26610,"concepts":26611},[],[],{"space":26613,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26615,"publishedVersion":149,"revision":62,"contentType":26617,"locale":29},{"sys":26614},{"type":12,"linkType":13,"id":14},{"sys":26616},{"id":21,"type":12,"linkType":22},{"sys":26618},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26620,"metaTitle":159,"metaDescription":160,"mainTitle":26621,"subtitle":179,"heroImage":26636,"ctaButton":202,"ctaLink":203},[158],{"data":26622,"content":26623,"nodeType":133},{},[26624,26630],{"data":26625,"content":26626,"nodeType":171},{},[26627],{"data":26628,"marks":26629,"value":170,"nodeType":83},{},[],{"data":26631,"content":26632,"nodeType":96},{},[26633],{"data":26634,"marks":26635,"value":178,"nodeType":83},{},[],{"metadata":26637,"sys":26640,"fields":26645},{"tags":26638,"concepts":26639},[],[],{"space":26641,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26643,"publishedVersion":62,"revision":44,"locale":29},{"sys":26642},{"type":12,"linkType":13,"id":14},{"sys":26644},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26646},{"url":194,"details":26647,"fileName":200,"contentType":201},{"size":196,"image":26648},{"width":198,"height":199},{"sys":26650,"fields":26653},{"id":26651,"createdAt":26652},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":26654,"slug":26655,"articleIntro":26654,"category":26656},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[26657],{"metadata":26658,"sys":26661,"fields":26668},{"tags":26659,"concepts":26660},[],[],{"space":26662,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26664,"publishedVersion":149,"revision":62,"contentType":26666,"locale":29},{"sys":26663},{"type":12,"linkType":13,"id":14},{"sys":26665},{"id":21,"type":12,"linkType":22},{"sys":26667},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26669,"metaTitle":159,"metaDescription":160,"mainTitle":26670,"subtitle":179,"heroImage":26685,"ctaButton":202,"ctaLink":203},[158],{"data":26671,"content":26672,"nodeType":133},{},[26673,26679],{"data":26674,"content":26675,"nodeType":171},{},[26676],{"data":26677,"marks":26678,"value":170,"nodeType":83},{},[],{"data":26680,"content":26681,"nodeType":96},{},[26682],{"data":26683,"marks":26684,"value":178,"nodeType":83},{},[],{"metadata":26686,"sys":26689,"fields":26694},{"tags":26687,"concepts":26688},[],[],{"space":26690,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26692,"publishedVersion":62,"revision":44,"locale":29},{"sys":26691},{"type":12,"linkType":13,"id":14},{"sys":26693},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26695},{"url":194,"details":26696,"fileName":200,"contentType":201},{"size":196,"image":26697},{"width":198,"height":199},{"sys":26699,"fields":26702},{"id":26700,"createdAt":26701},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":26703,"slug":26704,"articleIntro":26703,"category":26705},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[26706],{"metadata":26707,"sys":26710,"fields":26717},{"tags":26708,"concepts":26709},[],[],{"space":26711,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26713,"publishedVersion":149,"revision":62,"contentType":26715,"locale":29},{"sys":26712},{"type":12,"linkType":13,"id":14},{"sys":26714},{"id":21,"type":12,"linkType":22},{"sys":26716},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26718,"metaTitle":159,"metaDescription":160,"mainTitle":26719,"subtitle":179,"heroImage":26734,"ctaButton":202,"ctaLink":203},[158],{"data":26720,"content":26721,"nodeType":133},{},[26722,26728],{"data":26723,"content":26724,"nodeType":171},{},[26725],{"data":26726,"marks":26727,"value":170,"nodeType":83},{},[],{"data":26729,"content":26730,"nodeType":96},{},[26731],{"data":26732,"marks":26733,"value":178,"nodeType":83},{},[],{"metadata":26735,"sys":26738,"fields":26743},{"tags":26736,"concepts":26737},[],[],{"space":26739,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26741,"publishedVersion":62,"revision":44,"locale":29},{"sys":26740},{"type":12,"linkType":13,"id":14},{"sys":26742},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26744},{"url":194,"details":26745,"fileName":200,"contentType":201},{"size":196,"image":26746},{"width":198,"height":199},{"sys":26748,"fields":26751},{"id":26749,"createdAt":26750},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":26752,"slug":26753,"articleIntro":26752,"category":26754},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[26755],{"metadata":26756,"sys":26759,"fields":26766},{"tags":26757,"concepts":26758},[],[],{"space":26760,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26762,"publishedVersion":149,"revision":62,"contentType":26764,"locale":29},{"sys":26761},{"type":12,"linkType":13,"id":14},{"sys":26763},{"id":21,"type":12,"linkType":22},{"sys":26765},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26767,"metaTitle":159,"metaDescription":160,"mainTitle":26768,"subtitle":179,"heroImage":26783,"ctaButton":202,"ctaLink":203},[158],{"data":26769,"content":26770,"nodeType":133},{},[26771,26777],{"data":26772,"content":26773,"nodeType":171},{},[26774],{"data":26775,"marks":26776,"value":170,"nodeType":83},{},[],{"data":26778,"content":26779,"nodeType":96},{},[26780],{"data":26781,"marks":26782,"value":178,"nodeType":83},{},[],{"metadata":26784,"sys":26787,"fields":26792},{"tags":26785,"concepts":26786},[],[],{"space":26788,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26790,"publishedVersion":62,"revision":44,"locale":29},{"sys":26789},{"type":12,"linkType":13,"id":14},{"sys":26791},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26793},{"url":194,"details":26794,"fileName":200,"contentType":201},{"size":196,"image":26795},{"width":198,"height":199},{"sys":26797,"fields":26800},{"id":26798,"createdAt":26799},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":26801,"slug":26802,"articleIntro":26801,"category":26803},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[26804],{"metadata":26805,"sys":26808,"fields":26815},{"tags":26806,"concepts":26807},[],[],{"space":26809,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26811,"publishedVersion":149,"revision":62,"contentType":26813,"locale":29},{"sys":26810},{"type":12,"linkType":13,"id":14},{"sys":26812},{"id":21,"type":12,"linkType":22},{"sys":26814},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26816,"metaTitle":159,"metaDescription":160,"mainTitle":26817,"subtitle":179,"heroImage":26832,"ctaButton":202,"ctaLink":203},[158],{"data":26818,"content":26819,"nodeType":133},{},[26820,26826],{"data":26821,"content":26822,"nodeType":171},{},[26823],{"data":26824,"marks":26825,"value":170,"nodeType":83},{},[],{"data":26827,"content":26828,"nodeType":96},{},[26829],{"data":26830,"marks":26831,"value":178,"nodeType":83},{},[],{"metadata":26833,"sys":26836,"fields":26841},{"tags":26834,"concepts":26835},[],[],{"space":26837,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26839,"publishedVersion":62,"revision":44,"locale":29},{"sys":26838},{"type":12,"linkType":13,"id":14},{"sys":26840},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26842},{"url":194,"details":26843,"fileName":200,"contentType":201},{"size":196,"image":26844},{"width":198,"height":199},{"sys":26846,"fields":26849},{"id":26847,"createdAt":26848},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":26850,"slug":26851,"articleIntro":-1,"category":26852},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[26853],{"metadata":26854,"sys":26857,"fields":26864},{"tags":26855,"concepts":26856},[],[],{"space":26858,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26860,"publishedVersion":149,"revision":62,"contentType":26862,"locale":29},{"sys":26859},{"type":12,"linkType":13,"id":14},{"sys":26861},{"id":21,"type":12,"linkType":22},{"sys":26863},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26865,"metaTitle":159,"metaDescription":160,"mainTitle":26866,"subtitle":179,"heroImage":26881,"ctaButton":202,"ctaLink":203},[158],{"data":26867,"content":26868,"nodeType":133},{},[26869,26875],{"data":26870,"content":26871,"nodeType":171},{},[26872],{"data":26873,"marks":26874,"value":170,"nodeType":83},{},[],{"data":26876,"content":26877,"nodeType":96},{},[26878],{"data":26879,"marks":26880,"value":178,"nodeType":83},{},[],{"metadata":26882,"sys":26885,"fields":26890},{"tags":26883,"concepts":26884},[],[],{"space":26886,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26888,"publishedVersion":62,"revision":44,"locale":29},{"sys":26887},{"type":12,"linkType":13,"id":14},{"sys":26889},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26891},{"url":194,"details":26892,"fileName":200,"contentType":201},{"size":196,"image":26893},{"width":198,"height":199},{"sys":26895,"fields":26898},{"id":26896,"createdAt":26897},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":26899,"slug":26900,"articleIntro":26899,"category":26901},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[26902],{"metadata":26903,"sys":26906,"fields":26913},{"tags":26904,"concepts":26905},[],[],{"space":26907,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26909,"publishedVersion":149,"revision":62,"contentType":26911,"locale":29},{"sys":26908},{"type":12,"linkType":13,"id":14},{"sys":26910},{"id":21,"type":12,"linkType":22},{"sys":26912},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26914,"metaTitle":159,"metaDescription":160,"mainTitle":26915,"subtitle":179,"heroImage":26930,"ctaButton":202,"ctaLink":203},[158],{"data":26916,"content":26917,"nodeType":133},{},[26918,26924],{"data":26919,"content":26920,"nodeType":171},{},[26921],{"data":26922,"marks":26923,"value":170,"nodeType":83},{},[],{"data":26925,"content":26926,"nodeType":96},{},[26927],{"data":26928,"marks":26929,"value":178,"nodeType":83},{},[],{"metadata":26931,"sys":26934,"fields":26939},{"tags":26932,"concepts":26933},[],[],{"space":26935,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26937,"publishedVersion":62,"revision":44,"locale":29},{"sys":26936},{"type":12,"linkType":13,"id":14},{"sys":26938},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26940},{"url":194,"details":26941,"fileName":200,"contentType":201},{"size":196,"image":26942},{"width":198,"height":199},{"sys":26944,"fields":26947},{"id":26945,"createdAt":26946},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":26948,"slug":26949,"articleIntro":-1,"category":26950},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[26951],{"metadata":26952,"sys":26955,"fields":26962},{"tags":26953,"concepts":26954},[],[],{"space":26956,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":26958,"publishedVersion":149,"revision":62,"contentType":26960,"locale":29},{"sys":26957},{"type":12,"linkType":13,"id":14},{"sys":26959},{"id":21,"type":12,"linkType":22},{"sys":26961},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":26963,"metaTitle":159,"metaDescription":160,"mainTitle":26964,"subtitle":179,"heroImage":26979,"ctaButton":202,"ctaLink":203},[158],{"data":26965,"content":26966,"nodeType":133},{},[26967,26973],{"data":26968,"content":26969,"nodeType":171},{},[26970],{"data":26971,"marks":26972,"value":170,"nodeType":83},{},[],{"data":26974,"content":26975,"nodeType":96},{},[26976],{"data":26977,"marks":26978,"value":178,"nodeType":83},{},[],{"metadata":26980,"sys":26983,"fields":26988},{"tags":26981,"concepts":26982},[],[],{"space":26984,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":26986,"publishedVersion":62,"revision":44,"locale":29},{"sys":26985},{"type":12,"linkType":13,"id":14},{"sys":26987},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":26989},{"url":194,"details":26990,"fileName":200,"contentType":201},{"size":196,"image":26991},{"width":198,"height":199},{"sys":26993,"fields":26996},{"id":26994,"createdAt":26995},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":26997,"slug":26998,"articleIntro":26997,"category":26999},"426 - Personnel - Dépôts","compte-426-personnel-depots",[27000],{"metadata":27001,"sys":27004,"fields":27011},{"tags":27002,"concepts":27003},[],[],{"space":27005,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27007,"publishedVersion":149,"revision":62,"contentType":27009,"locale":29},{"sys":27006},{"type":12,"linkType":13,"id":14},{"sys":27008},{"id":21,"type":12,"linkType":22},{"sys":27010},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27012,"metaTitle":159,"metaDescription":160,"mainTitle":27013,"subtitle":179,"heroImage":27028,"ctaButton":202,"ctaLink":203},[158],{"data":27014,"content":27015,"nodeType":133},{},[27016,27022],{"data":27017,"content":27018,"nodeType":171},{},[27019],{"data":27020,"marks":27021,"value":170,"nodeType":83},{},[],{"data":27023,"content":27024,"nodeType":96},{},[27025],{"data":27026,"marks":27027,"value":178,"nodeType":83},{},[],{"metadata":27029,"sys":27032,"fields":27037},{"tags":27030,"concepts":27031},[],[],{"space":27033,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27035,"publishedVersion":62,"revision":44,"locale":29},{"sys":27034},{"type":12,"linkType":13,"id":14},{"sys":27036},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27038},{"url":194,"details":27039,"fileName":200,"contentType":201},{"size":196,"image":27040},{"width":198,"height":199},{"sys":27042,"fields":27045},{"id":27043,"createdAt":27044},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":27046,"slug":27047,"articleIntro":27046,"category":27048},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[27049],{"metadata":27050,"sys":27053,"fields":27060},{"tags":27051,"concepts":27052},[],[],{"space":27054,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27056,"publishedVersion":149,"revision":62,"contentType":27058,"locale":29},{"sys":27055},{"type":12,"linkType":13,"id":14},{"sys":27057},{"id":21,"type":12,"linkType":22},{"sys":27059},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27061,"metaTitle":159,"metaDescription":160,"mainTitle":27062,"subtitle":179,"heroImage":27077,"ctaButton":202,"ctaLink":203},[158],{"data":27063,"content":27064,"nodeType":133},{},[27065,27071],{"data":27066,"content":27067,"nodeType":171},{},[27068],{"data":27069,"marks":27070,"value":170,"nodeType":83},{},[],{"data":27072,"content":27073,"nodeType":96},{},[27074],{"data":27075,"marks":27076,"value":178,"nodeType":83},{},[],{"metadata":27078,"sys":27081,"fields":27086},{"tags":27079,"concepts":27080},[],[],{"space":27082,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27084,"publishedVersion":62,"revision":44,"locale":29},{"sys":27083},{"type":12,"linkType":13,"id":14},{"sys":27085},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27087},{"url":194,"details":27088,"fileName":200,"contentType":201},{"size":196,"image":27089},{"width":198,"height":199},{"sys":27091,"fields":27094},{"id":27092,"createdAt":27093},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":27095,"slug":27096,"articleIntro":-1,"category":27097},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[27098],{"metadata":27099,"sys":27102,"fields":27109},{"tags":27100,"concepts":27101},[],[],{"space":27103,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27105,"publishedVersion":149,"revision":62,"contentType":27107,"locale":29},{"sys":27104},{"type":12,"linkType":13,"id":14},{"sys":27106},{"id":21,"type":12,"linkType":22},{"sys":27108},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27110,"metaTitle":159,"metaDescription":160,"mainTitle":27111,"subtitle":179,"heroImage":27126,"ctaButton":202,"ctaLink":203},[158],{"data":27112,"content":27113,"nodeType":133},{},[27114,27120],{"data":27115,"content":27116,"nodeType":171},{},[27117],{"data":27118,"marks":27119,"value":170,"nodeType":83},{},[],{"data":27121,"content":27122,"nodeType":96},{},[27123],{"data":27124,"marks":27125,"value":178,"nodeType":83},{},[],{"metadata":27127,"sys":27130,"fields":27135},{"tags":27128,"concepts":27129},[],[],{"space":27131,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27133,"publishedVersion":62,"revision":44,"locale":29},{"sys":27132},{"type":12,"linkType":13,"id":14},{"sys":27134},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27136},{"url":194,"details":27137,"fileName":200,"contentType":201},{"size":196,"image":27138},{"width":198,"height":199},{"sys":27140,"fields":27143},{"id":27141,"createdAt":27142},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":27144,"slug":27145,"articleIntro":-1,"category":27146},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[27147],{"metadata":27148,"sys":27151,"fields":27158},{"tags":27149,"concepts":27150},[],[],{"space":27152,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27154,"publishedVersion":149,"revision":62,"contentType":27156,"locale":29},{"sys":27153},{"type":12,"linkType":13,"id":14},{"sys":27155},{"id":21,"type":12,"linkType":22},{"sys":27157},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27159,"metaTitle":159,"metaDescription":160,"mainTitle":27160,"subtitle":179,"heroImage":27175,"ctaButton":202,"ctaLink":203},[158],{"data":27161,"content":27162,"nodeType":133},{},[27163,27169],{"data":27164,"content":27165,"nodeType":171},{},[27166],{"data":27167,"marks":27168,"value":170,"nodeType":83},{},[],{"data":27170,"content":27171,"nodeType":96},{},[27172],{"data":27173,"marks":27174,"value":178,"nodeType":83},{},[],{"metadata":27176,"sys":27179,"fields":27184},{"tags":27177,"concepts":27178},[],[],{"space":27180,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27182,"publishedVersion":62,"revision":44,"locale":29},{"sys":27181},{"type":12,"linkType":13,"id":14},{"sys":27183},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27185},{"url":194,"details":27186,"fileName":200,"contentType":201},{"size":196,"image":27187},{"width":198,"height":199},{"sys":27189,"fields":27192},{"id":27190,"createdAt":27191},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":27193,"slug":27194,"articleIntro":-1,"category":27195},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[27196],{"metadata":27197,"sys":27200,"fields":27207},{"tags":27198,"concepts":27199},[],[],{"space":27201,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27203,"publishedVersion":149,"revision":62,"contentType":27205,"locale":29},{"sys":27202},{"type":12,"linkType":13,"id":14},{"sys":27204},{"id":21,"type":12,"linkType":22},{"sys":27206},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27208,"metaTitle":159,"metaDescription":160,"mainTitle":27209,"subtitle":179,"heroImage":27224,"ctaButton":202,"ctaLink":203},[158],{"data":27210,"content":27211,"nodeType":133},{},[27212,27218],{"data":27213,"content":27214,"nodeType":171},{},[27215],{"data":27216,"marks":27217,"value":170,"nodeType":83},{},[],{"data":27219,"content":27220,"nodeType":96},{},[27221],{"data":27222,"marks":27223,"value":178,"nodeType":83},{},[],{"metadata":27225,"sys":27228,"fields":27233},{"tags":27226,"concepts":27227},[],[],{"space":27229,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27231,"publishedVersion":62,"revision":44,"locale":29},{"sys":27230},{"type":12,"linkType":13,"id":14},{"sys":27232},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27234},{"url":194,"details":27235,"fileName":200,"contentType":201},{"size":196,"image":27236},{"width":198,"height":199},{"sys":27238,"fields":27241},{"id":27239,"createdAt":27240},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":27242,"slug":27243,"articleIntro":27242,"category":27244},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[27245],{"metadata":27246,"sys":27249,"fields":27256},{"tags":27247,"concepts":27248},[],[],{"space":27250,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27252,"publishedVersion":149,"revision":62,"contentType":27254,"locale":29},{"sys":27251},{"type":12,"linkType":13,"id":14},{"sys":27253},{"id":21,"type":12,"linkType":22},{"sys":27255},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27257,"metaTitle":159,"metaDescription":160,"mainTitle":27258,"subtitle":179,"heroImage":27273,"ctaButton":202,"ctaLink":203},[158],{"data":27259,"content":27260,"nodeType":133},{},[27261,27267],{"data":27262,"content":27263,"nodeType":171},{},[27264],{"data":27265,"marks":27266,"value":170,"nodeType":83},{},[],{"data":27268,"content":27269,"nodeType":96},{},[27270],{"data":27271,"marks":27272,"value":178,"nodeType":83},{},[],{"metadata":27274,"sys":27277,"fields":27282},{"tags":27275,"concepts":27276},[],[],{"space":27278,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27280,"publishedVersion":62,"revision":44,"locale":29},{"sys":27279},{"type":12,"linkType":13,"id":14},{"sys":27281},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27283},{"url":194,"details":27284,"fileName":200,"contentType":201},{"size":196,"image":27285},{"width":198,"height":199},{"sys":27287,"fields":27290},{"id":27288,"createdAt":27289},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":27291,"slug":27292,"articleIntro":27291,"category":27293},"68174 - Créances","compte-68174-creances",[27294],{"metadata":27295,"sys":27298,"fields":27305},{"tags":27296,"concepts":27297},[],[],{"space":27299,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27301,"publishedVersion":149,"revision":62,"contentType":27303,"locale":29},{"sys":27300},{"type":12,"linkType":13,"id":14},{"sys":27302},{"id":21,"type":12,"linkType":22},{"sys":27304},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27306,"metaTitle":159,"metaDescription":160,"mainTitle":27307,"subtitle":179,"heroImage":27322,"ctaButton":202,"ctaLink":203},[158],{"data":27308,"content":27309,"nodeType":133},{},[27310,27316],{"data":27311,"content":27312,"nodeType":171},{},[27313],{"data":27314,"marks":27315,"value":170,"nodeType":83},{},[],{"data":27317,"content":27318,"nodeType":96},{},[27319],{"data":27320,"marks":27321,"value":178,"nodeType":83},{},[],{"metadata":27323,"sys":27326,"fields":27331},{"tags":27324,"concepts":27325},[],[],{"space":27327,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27329,"publishedVersion":62,"revision":44,"locale":29},{"sys":27328},{"type":12,"linkType":13,"id":14},{"sys":27330},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27332},{"url":194,"details":27333,"fileName":200,"contentType":201},{"size":196,"image":27334},{"width":198,"height":199},{"sys":27336,"fields":27339},{"id":27337,"createdAt":27338},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":27340,"slug":27341,"articleIntro":27340,"category":27342},"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",[27343],{"metadata":27344,"sys":27347,"fields":27354},{"tags":27345,"concepts":27346},[],[],{"space":27348,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27350,"publishedVersion":149,"revision":62,"contentType":27352,"locale":29},{"sys":27349},{"type":12,"linkType":13,"id":14},{"sys":27351},{"id":21,"type":12,"linkType":22},{"sys":27353},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27355,"metaTitle":159,"metaDescription":160,"mainTitle":27356,"subtitle":179,"heroImage":27371,"ctaButton":202,"ctaLink":203},[158],{"data":27357,"content":27358,"nodeType":133},{},[27359,27365],{"data":27360,"content":27361,"nodeType":171},{},[27362],{"data":27363,"marks":27364,"value":170,"nodeType":83},{},[],{"data":27366,"content":27367,"nodeType":96},{},[27368],{"data":27369,"marks":27370,"value":178,"nodeType":83},{},[],{"metadata":27372,"sys":27375,"fields":27380},{"tags":27373,"concepts":27374},[],[],{"space":27376,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27378,"publishedVersion":62,"revision":44,"locale":29},{"sys":27377},{"type":12,"linkType":13,"id":14},{"sys":27379},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27381},{"url":194,"details":27382,"fileName":200,"contentType":201},{"size":196,"image":27383},{"width":198,"height":199},{"sys":27385,"fields":27388},{"id":27386,"createdAt":27387},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":27389,"slug":27390,"articleIntro":27389,"category":27391},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[27392],{"metadata":27393,"sys":27396,"fields":27403},{"tags":27394,"concepts":27395},[],[],{"space":27397,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27399,"publishedVersion":149,"revision":62,"contentType":27401,"locale":29},{"sys":27398},{"type":12,"linkType":13,"id":14},{"sys":27400},{"id":21,"type":12,"linkType":22},{"sys":27402},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27404,"metaTitle":159,"metaDescription":160,"mainTitle":27405,"subtitle":179,"heroImage":27420,"ctaButton":202,"ctaLink":203},[158],{"data":27406,"content":27407,"nodeType":133},{},[27408,27414],{"data":27409,"content":27410,"nodeType":171},{},[27411],{"data":27412,"marks":27413,"value":170,"nodeType":83},{},[],{"data":27415,"content":27416,"nodeType":96},{},[27417],{"data":27418,"marks":27419,"value":178,"nodeType":83},{},[],{"metadata":27421,"sys":27424,"fields":27429},{"tags":27422,"concepts":27423},[],[],{"space":27425,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27427,"publishedVersion":62,"revision":44,"locale":29},{"sys":27426},{"type":12,"linkType":13,"id":14},{"sys":27428},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27430},{"url":194,"details":27431,"fileName":200,"contentType":201},{"size":196,"image":27432},{"width":198,"height":199},{"sys":27434,"fields":27437},{"id":27435,"createdAt":27436},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":27438,"slug":27439,"articleIntro":27438,"category":27440},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[27441],{"metadata":27442,"sys":27445,"fields":27452},{"tags":27443,"concepts":27444},[],[],{"space":27446,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27448,"publishedVersion":149,"revision":62,"contentType":27450,"locale":29},{"sys":27447},{"type":12,"linkType":13,"id":14},{"sys":27449},{"id":21,"type":12,"linkType":22},{"sys":27451},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27453,"metaTitle":159,"metaDescription":160,"mainTitle":27454,"subtitle":179,"heroImage":27469,"ctaButton":202,"ctaLink":203},[158],{"data":27455,"content":27456,"nodeType":133},{},[27457,27463],{"data":27458,"content":27459,"nodeType":171},{},[27460],{"data":27461,"marks":27462,"value":170,"nodeType":83},{},[],{"data":27464,"content":27465,"nodeType":96},{},[27466],{"data":27467,"marks":27468,"value":178,"nodeType":83},{},[],{"metadata":27470,"sys":27473,"fields":27478},{"tags":27471,"concepts":27472},[],[],{"space":27474,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27476,"publishedVersion":62,"revision":44,"locale":29},{"sys":27475},{"type":12,"linkType":13,"id":14},{"sys":27477},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27479},{"url":194,"details":27480,"fileName":200,"contentType":201},{"size":196,"image":27481},{"width":198,"height":199},{"sys":27483,"fields":27485},{"id":27484,"createdAt":11162},"3I5KJd4shZBebKbC7AQxh7",{"title":27486,"slug":27487,"articleIntro":27486,"category":27488},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[27489],{"metadata":27490,"sys":27493,"fields":27500},{"tags":27491,"concepts":27492},[],[],{"space":27494,"id":144,"type":16,"createdAt":145,"updatedAt":146,"environment":27496,"publishedVersion":149,"revision":62,"contentType":27498,"locale":29},{"sys":27495},{"type":12,"linkType":13,"id":14},{"sys":27497},{"id":21,"type":12,"linkType":22},{"sys":27499},{"type":12,"linkType":27,"id":152},{"contentfulName":154,"modelCategoryName":155,"slug":156,"contentTypeSlug":27501,"metaTitle":159,"metaDescription":160,"mainTitle":27502,"subtitle":179,"heroImage":27517,"ctaButton":202,"ctaLink":203},[158],{"data":27503,"content":27504,"nodeType":133},{},[27505,27511],{"data":27506,"content":27507,"nodeType":171},{},[27508],{"data":27509,"marks":27510,"value":170,"nodeType":83},{},[],{"data":27512,"content":27513,"nodeType":96},{},[27514],{"data":27515,"marks":27516,"value":178,"nodeType":83},{},[],{"metadata":27518,"sys":27521,"fields":27526},{"tags":27519,"concepts":27520},[],[],{"space":27522,"id":187,"type":58,"createdAt":188,"updatedAt":188,"environment":27524,"publishedVersion":62,"revision":44,"locale":29},{"sys":27523},{"type":12,"linkType":13,"id":14},{"sys":27525},{"id":21,"type":12,"linkType":22},{"title":192,"description":178,"file":27527},{"url":194,"details":27528,"fileName":200,"contentType":201},{"size":196,"image":27529},{"width":198,"height":199},1780321843060]