[{"data":1,"prerenderedAt":27507},["ShallowReactive",2],{"tip-plan-comptable-compte-6233-foires-et-expositions":3,"plan-comptable-compte-6233-foires-et-expositions-similars":301},{"metadata":4,"sys":9,"fields":28},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-6233-foires-et-expositions",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":17,"environment":18,"publishedVersion":22,"revision":22,"contentType":23,"locale":27},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","5Kk8NGqGOwHVuF87wRYkb8","Entry","2025-04-25T13:19:42.151Z",{"sys":19},{"id":20,"type":12,"linkType":21},"master","Environment",1,{"sys":24},{"type":12,"linkType":25,"id":26},"ContentType","tips","fr",{"metaTitle":29,"subtitle":29,"title":29,"articleIntro":29,"author":30,"content":70,"slug":231,"faq_structured_data":232,"category":233},"Compte 6233 - Foires et expositions",{"metadata":31,"sys":34,"fields":45},{"tags":32,"concepts":33},[],[],{"space":35,"id":37,"type":16,"createdAt":38,"updatedAt":38,"environment":39,"publishedVersion":41,"revision":22,"contentType":42,"locale":27},{"sys":36},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":40},{"id":20,"type":12,"linkType":21},5,{"sys":43},{"type":12,"linkType":25,"id":44},"author",{"name":46,"image":47,"position":69},"Nader Zaim",{"metadata":48,"sys":51,"fields":60},{"tags":49,"concepts":50},[],[],{"space":52,"id":54,"type":55,"createdAt":56,"updatedAt":56,"environment":57,"publishedVersion":59,"revision":22,"locale":27},{"sys":53},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":58},{"id":20,"type":12,"linkType":21},4,{"title":46,"description":46,"file":61},{"url":62,"details":63,"fileName":67,"contentType":68},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":64,"image":65},28106,{"width":66,"height":66},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"nodeType":71,"data":72,"content":73},"document",{},[74,83,91,98,105,112,119,136,151,166,173,180,187,203,210,217,224],{"nodeType":75,"data":76,"content":77},"heading-2",{},[78],{"nodeType":79,"value":80,"marks":81,"data":82},"text","Description du compte 6233",[],{},{"nodeType":84,"data":85,"content":86},"paragraph",{},[87],{"nodeType":79,"value":88,"marks":89,"data":90},"Le compte 6233 est spécifiquement destiné à l'enregistrement des charges engagées par une entreprise pour participer ou organiser des foires, expositions et salons professionnels. Il fait partie de la classe 62 \"Autres services extérieurs\" et plus précisément de la sous-classe 623 \"Publicité, publications, relations publiques\".",[],{},{"nodeType":84,"data":92,"content":93},{},[94],{"nodeType":79,"value":95,"marks":96,"data":97},"Ce compte à sens débiteur enregistre notamment :",[],{},{"nodeType":84,"data":99,"content":100},{},[101],{"nodeType":79,"value":102,"marks":103,"data":104},"- Les frais d'inscription et de réservation d'espaces d'exposition\n- Les coûts de location et d'aménagement des stands\n- Les dépenses de publicité spécifiques à l'événement\n- Les frais de transport, d'hébergement et de restauration du personnel participant\n- Les coûts de documentation et de matériel promotionnel dédié\n- Les frais de sécurité et d'assurance liés à l'événement\n\nLes contreparties habituelles sont les comptes 401 \"Fournisseurs\" (pour les dettes) ou 512 \"Banques\" (pour les règlements effectués).",[],{},{"nodeType":75,"data":106,"content":107},{},[108],{"nodeType":79,"value":109,"marks":110,"data":111},"Quand utiliser le compte 6233 ?",[],{},{"nodeType":84,"data":113,"content":114},{},[115],{"nodeType":79,"value":116,"marks":117,"data":118},"Le compte 6233 est utilisé dans les situations suivantes :",[],{},{"nodeType":84,"data":120,"content":121},{},[122,126,132],{"nodeType":79,"value":123,"marks":124,"data":125},"- ",[],{},{"nodeType":79,"value":127,"marks":128,"data":131},"Participation à une foire commerciale",[129],{"type":130},"bold",{},{"nodeType":79,"value":133,"marks":134,"data":135}," : Une entreprise s'inscrit comme exposant à un salon professionnel pour présenter ses produits ou services. Tous les frais associés (inscription, location d'espace, aménagement du stand, transport des échantillons) sont comptabilisés dans ce compte.",[],{},{"nodeType":84,"data":137,"content":138},{},[139,142,147],{"nodeType":79,"value":123,"marks":140,"data":141},[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Organisation d'une exposition",[145],{"type":130},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : Une entreprise qui organise elle-même un événement pour promouvoir ses activités enregistre les dépenses liées à cette organisation dans le compte 6233.",[],{},{"nodeType":84,"data":152,"content":153},{},[154,157,162],{"nodeType":79,"value":123,"marks":155,"data":156},[],{},{"nodeType":79,"value":158,"marks":159,"data":161},"Présence sur un salon international",[160],{"type":130},{},{"nodeType":79,"value":163,"marks":164,"data":165}," : Les frais de participation à des salons internationaux, y compris les coûts spécifiques liés à l'adaptation des supports de communication pour un public étranger.",[],{},{"nodeType":84,"data":167,"content":168},{},[169],{"nodeType":79,"value":170,"marks":171,"data":172},"Il est important de distinguer ce compte du 6185 \"Frais de colloques, séminaires, conférences\" qui concerne les événements à visée principalement formative plutôt que commerciale.",[],{},{"nodeType":75,"data":174,"content":175},{},[176],{"nodeType":79,"value":177,"marks":178,"data":179},"Implications fiscales du compte 6233",[],{},{"nodeType":84,"data":181,"content":182},{},[183],{"nodeType":79,"value":184,"marks":185,"data":186},"Les dépenses enregistrées au compte 6233 présentent des caractéristiques fiscales importantes :",[],{},{"nodeType":84,"data":188,"content":189},{},[190,194,199],{"nodeType":79,"value":191,"marks":192,"data":193},"- Ces charges sont généralement ",[],{},{"nodeType":79,"value":195,"marks":196,"data":198},"déductibles du résultat fiscal",[197],{"type":130},{},{"nodeType":79,"value":200,"marks":201,"data":202}," de l'entreprise, sous réserve qu'elles soient engagées dans l'intérêt direct de l'exploitation et qu'elles soient justifiées par des pièces probantes.",[],{},{"nodeType":84,"data":204,"content":205},{},[206],{"nodeType":79,"value":207,"marks":208,"data":209},"- Pour être déductibles, ces dépenses doivent être proportionnées à l'activité et aux ressources de l'entreprise. Des frais disproportionnés pourraient être requalifiés lors d'un contrôle fiscal.",[],{},{"nodeType":84,"data":211,"content":212},{},[213],{"nodeType":79,"value":214,"marks":215,"data":216},"- La TVA sur ces dépenses est généralement récupérable selon les règles habituelles, à condition que les factures soient correctement libellées.",[],{},{"nodeType":84,"data":218,"content":219},{},[220],{"nodeType":79,"value":221,"marks":222,"data":223},"- Il est essentiel de conserver l'ensemble des justificatifs (factures, contrats, preuves de participation) pendant la durée légale de conservation des documents comptables.",[],{},{"nodeType":84,"data":225,"content":226},{},[227],{"nodeType":79,"value":228,"marks":229,"data":230},"- Ces dépenses doivent être rattachées à l'exercice comptable auquel elles se rapportent, notamment en utilisant les comptes de régularisation (charges constatées d'avance ou charges à payer) pour les événements à cheval sur deux exercices.",[],{},"compte-6233-foires-et-expositions",false,[234],{"metadata":235,"sys":238,"fields":250},{"tags":236,"concepts":237},[],[],{"space":239,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":244,"publishedVersion":246,"revision":59,"contentType":247,"locale":27},{"sys":240},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":245},{"id":20,"type":12,"linkType":21},24,{"sys":248},{"type":12,"linkType":25,"id":249},"category",{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":254,"metaTitle":256,"metaDescription":257,"mainTitle":258,"subtitle":276,"heroImage":277,"ctaButton":299,"ctaLink":300},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[255],"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":259,"content":260,"nodeType":71},{},[261,269],{"data":262,"content":263,"nodeType":268},{},[264],{"data":265,"marks":266,"value":267,"nodeType":79},{},[],"Plan comptable général","heading-1",{"data":270,"content":271,"nodeType":84},{},[272],{"data":273,"marks":274,"value":275,"nodeType":79},{},[],"","Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":278,"sys":281,"fields":288},{"tags":279,"concepts":280},[],[],{"space":282,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":286,"publishedVersion":59,"revision":22,"locale":27},{"sys":283},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":287},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":290},"Facturation",{"url":291,"details":292,"fileName":297,"contentType":298},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":293,"image":294},246703,{"width":295,"height":296},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",[302,351,400,449,498,547,596,645,694,743,792,841,890,939,988,1037,1086,1135,1184,1233,1282,1331,1380,1430,1479,1528,1577,1626,1675,1725,1774,1823,1872,1921,1970,2019,2068,2117,2166,2216,2265,2314,2363,2412,2461,2510,2559,2608,2657,2706,2755,2804,2853,2902,2951,3000,3049,3098,3147,3196,3245,3294,3343,3392,3441,3490,3539,3588,3637,3686,3735,3785,3834,3884,3933,3982,4031,4080,4129,4178,4227,4276,4325,4374,4423,4472,4521,4570,4619,4668,4717,4766,4815,4864,4913,4962,5011,5060,5110,5159,5208,5257,5306,5355,5404,5453,5502,5551,5600,5649,5698,5747,5796,5845,5894,5943,5992,6041,6090,6139,6188,6237,6286,6335,6384,6433,6482,6531,6580,6629,6678,6727,6776,6825,6874,6923,6972,7021,7070,7119,7168,7217,7266,7315,7364,7413,7462,7512,7561,7610,7659,7708,7757,7806,7855,7904,7953,8003,8052,8101,8150,8199,8248,8298,8347,8396,8445,8494,8543,8592,8641,8690,8739,8788,8837,8886,8935,8983,9032,9081,9130,9179,9228,9277,9326,9375,9424,9473,9522,9571,9620,9669,9718,9767,9816,9865,9914,9963,10012,10061,10110,10159,10208,10257,10306,10355,10404,10453,10502,10550,10599,10648,10697,10746,10795,10844,10893,10942,10992,11041,11090,11139,11188,11237,11286,11335,11384,11433,11482,11531,11580,11629,11678,11727,11776,11825,11874,11923,11972,12021,12070,12119,12168,12217,12266,12315,12364,12413,12462,12511,12560,12609,12659,12708,12758,12807,12856,12905,12954,13004,13053,13102,13151,13200,13249,13298,13347,13397,13446,13495,13544,13593,13642,13691,13740,13789,13838,13887,13936,13985,14034,14084,14133,14182,14232,14281,14331,14380,14429,14478,14527,14576,14625,14674,14723,14772,14821,14870,14919,14968,15017,15066,15115,15164,15213,15262,15311,15360,15409,15458,15507,15556,15605,15654,15703,15752,15801,15850,15899,15948,15997,16046,16095,16144,16193,16242,16291,16340,16389,16438,16487,16536,16585,16634,16683,16732,16781,16831,16880,16929,16978,17027,17076,17125,17174,17223,17272,17321,17370,17419,17468,17517,17566,17615,17664,17713,17762,17811,17860,17909,17957,18006,18055,18104,18153,18202,18251,18300,18349,18398,18447,18496,18545,18594,18643,18692,18741,18790,18839,18888,18937,18986,19035,19084,19133,19182,19231,19280,19329,19378,19427,19476,19525,19574,19623,19672,19721,19770,19819,19868,19917,19966,20015,20064,20113,20162,20211,20259,20308,20357,20406,20455,20504,20553,20602,20651,20700,20749,20798,20847,20896,20945,20995,21044,21093,21142,21191,21240,21289,21338,21386,21435,21484,21533,21582,21631,21680,21729,21778,21827,21876,21925,21974,22023,22072,22121,22170,22219,22268,22317,22366,22415,22464,22513,22562,22611,22660,22709,22758,22807,22856,22905,22954,23003,23052,23101,23150,23199,23248,23297,23346,23395,23444,23493,23542,23591,23640,23689,23738,23787,23836,23885,23934,23983,24032,24081,24130,24179,24227,24276,24325,24374,24423,24472,24521,24570,24619,24668,24717,24766,24815,24864,24913,24962,25011,25060,25109,25158,25207,25256,25305,25354,25403,25452,25501,25550,25599,25648,25697,25746,25795,25844,25893,25942,25991,26040,26090,26139,26188,26237,26286,26335,26384,26433,26482,26527,26576,26625,26674,26723,26772,26821,26870,26919,26968,27017,27066,27115,27164,27213,27262,27311,27360,27409,27458],{"sys":303,"fields":306},{"id":304,"createdAt":305},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":307,"slug":308,"articleIntro":307,"category":309},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[310],{"metadata":311,"sys":314,"fields":321},{"tags":312,"concepts":313},[],[],{"space":315,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":317,"publishedVersion":246,"revision":59,"contentType":319,"locale":27},{"sys":316},{"type":12,"linkType":13,"id":14},{"sys":318},{"id":20,"type":12,"linkType":21},{"sys":320},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":322,"metaTitle":256,"metaDescription":257,"mainTitle":323,"subtitle":276,"heroImage":338,"ctaButton":299,"ctaLink":300},[255],{"data":324,"content":325,"nodeType":71},{},[326,332],{"data":327,"content":328,"nodeType":268},{},[329],{"data":330,"marks":331,"value":267,"nodeType":79},{},[],{"data":333,"content":334,"nodeType":84},{},[335],{"data":336,"marks":337,"value":275,"nodeType":79},{},[],{"metadata":339,"sys":342,"fields":347},{"tags":340,"concepts":341},[],[],{"space":343,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":345,"publishedVersion":59,"revision":22,"locale":27},{"sys":344},{"type":12,"linkType":13,"id":14},{"sys":346},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":348},{"url":291,"details":349,"fileName":297,"contentType":298},{"size":293,"image":350},{"width":295,"height":296},{"sys":352,"fields":355},{"id":353,"createdAt":354},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":356,"slug":357,"articleIntro":356,"category":358},"618 - Divers","compte-618-divers",[359],{"metadata":360,"sys":363,"fields":370},{"tags":361,"concepts":362},[],[],{"space":364,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":366,"publishedVersion":246,"revision":59,"contentType":368,"locale":27},{"sys":365},{"type":12,"linkType":13,"id":14},{"sys":367},{"id":20,"type":12,"linkType":21},{"sys":369},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":371,"metaTitle":256,"metaDescription":257,"mainTitle":372,"subtitle":276,"heroImage":387,"ctaButton":299,"ctaLink":300},[255],{"data":373,"content":374,"nodeType":71},{},[375,381],{"data":376,"content":377,"nodeType":268},{},[378],{"data":379,"marks":380,"value":267,"nodeType":79},{},[],{"data":382,"content":383,"nodeType":84},{},[384],{"data":385,"marks":386,"value":275,"nodeType":79},{},[],{"metadata":388,"sys":391,"fields":396},{"tags":389,"concepts":390},[],[],{"space":392,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":394,"publishedVersion":59,"revision":22,"locale":27},{"sys":393},{"type":12,"linkType":13,"id":14},{"sys":395},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":397},{"url":291,"details":398,"fileName":297,"contentType":298},{"size":293,"image":399},{"width":295,"height":296},{"sys":401,"fields":404},{"id":402,"createdAt":403},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":405,"slug":406,"articleIntro":405,"category":407},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[408],{"metadata":409,"sys":412,"fields":419},{"tags":410,"concepts":411},[],[],{"space":413,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":415,"publishedVersion":246,"revision":59,"contentType":417,"locale":27},{"sys":414},{"type":12,"linkType":13,"id":14},{"sys":416},{"id":20,"type":12,"linkType":21},{"sys":418},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":420,"metaTitle":256,"metaDescription":257,"mainTitle":421,"subtitle":276,"heroImage":436,"ctaButton":299,"ctaLink":300},[255],{"data":422,"content":423,"nodeType":71},{},[424,430],{"data":425,"content":426,"nodeType":268},{},[427],{"data":428,"marks":429,"value":267,"nodeType":79},{},[],{"data":431,"content":432,"nodeType":84},{},[433],{"data":434,"marks":435,"value":275,"nodeType":79},{},[],{"metadata":437,"sys":440,"fields":445},{"tags":438,"concepts":439},[],[],{"space":441,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":443,"publishedVersion":59,"revision":22,"locale":27},{"sys":442},{"type":12,"linkType":13,"id":14},{"sys":444},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":446},{"url":291,"details":447,"fileName":297,"contentType":298},{"size":293,"image":448},{"width":295,"height":296},{"sys":450,"fields":453},{"id":451,"createdAt":452},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":454,"slug":455,"articleIntro":454,"category":456},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[457],{"metadata":458,"sys":461,"fields":468},{"tags":459,"concepts":460},[],[],{"space":462,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":464,"publishedVersion":246,"revision":59,"contentType":466,"locale":27},{"sys":463},{"type":12,"linkType":13,"id":14},{"sys":465},{"id":20,"type":12,"linkType":21},{"sys":467},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":469,"metaTitle":256,"metaDescription":257,"mainTitle":470,"subtitle":276,"heroImage":485,"ctaButton":299,"ctaLink":300},[255],{"data":471,"content":472,"nodeType":71},{},[473,479],{"data":474,"content":475,"nodeType":268},{},[476],{"data":477,"marks":478,"value":267,"nodeType":79},{},[],{"data":480,"content":481,"nodeType":84},{},[482],{"data":483,"marks":484,"value":275,"nodeType":79},{},[],{"metadata":486,"sys":489,"fields":494},{"tags":487,"concepts":488},[],[],{"space":490,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":492,"publishedVersion":59,"revision":22,"locale":27},{"sys":491},{"type":12,"linkType":13,"id":14},{"sys":493},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":495},{"url":291,"details":496,"fileName":297,"contentType":298},{"size":293,"image":497},{"width":295,"height":296},{"sys":499,"fields":502},{"id":500,"createdAt":501},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":503,"slug":504,"articleIntro":503,"category":505},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[506],{"metadata":507,"sys":510,"fields":517},{"tags":508,"concepts":509},[],[],{"space":511,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":513,"publishedVersion":246,"revision":59,"contentType":515,"locale":27},{"sys":512},{"type":12,"linkType":13,"id":14},{"sys":514},{"id":20,"type":12,"linkType":21},{"sys":516},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":518,"metaTitle":256,"metaDescription":257,"mainTitle":519,"subtitle":276,"heroImage":534,"ctaButton":299,"ctaLink":300},[255],{"data":520,"content":521,"nodeType":71},{},[522,528],{"data":523,"content":524,"nodeType":268},{},[525],{"data":526,"marks":527,"value":267,"nodeType":79},{},[],{"data":529,"content":530,"nodeType":84},{},[531],{"data":532,"marks":533,"value":275,"nodeType":79},{},[],{"metadata":535,"sys":538,"fields":543},{"tags":536,"concepts":537},[],[],{"space":539,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":541,"publishedVersion":59,"revision":22,"locale":27},{"sys":540},{"type":12,"linkType":13,"id":14},{"sys":542},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":544},{"url":291,"details":545,"fileName":297,"contentType":298},{"size":293,"image":546},{"width":295,"height":296},{"sys":548,"fields":551},{"id":549,"createdAt":550},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":552,"slug":553,"articleIntro":552,"category":554},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[555],{"metadata":556,"sys":559,"fields":566},{"tags":557,"concepts":558},[],[],{"space":560,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":562,"publishedVersion":246,"revision":59,"contentType":564,"locale":27},{"sys":561},{"type":12,"linkType":13,"id":14},{"sys":563},{"id":20,"type":12,"linkType":21},{"sys":565},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":567,"metaTitle":256,"metaDescription":257,"mainTitle":568,"subtitle":276,"heroImage":583,"ctaButton":299,"ctaLink":300},[255],{"data":569,"content":570,"nodeType":71},{},[571,577],{"data":572,"content":573,"nodeType":268},{},[574],{"data":575,"marks":576,"value":267,"nodeType":79},{},[],{"data":578,"content":579,"nodeType":84},{},[580],{"data":581,"marks":582,"value":275,"nodeType":79},{},[],{"metadata":584,"sys":587,"fields":592},{"tags":585,"concepts":586},[],[],{"space":588,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":590,"publishedVersion":59,"revision":22,"locale":27},{"sys":589},{"type":12,"linkType":13,"id":14},{"sys":591},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":593},{"url":291,"details":594,"fileName":297,"contentType":298},{"size":293,"image":595},{"width":295,"height":296},{"sys":597,"fields":600},{"id":598,"createdAt":599},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":601,"slug":602,"articleIntro":601,"category":603},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[604],{"metadata":605,"sys":608,"fields":615},{"tags":606,"concepts":607},[],[],{"space":609,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":611,"publishedVersion":246,"revision":59,"contentType":613,"locale":27},{"sys":610},{"type":12,"linkType":13,"id":14},{"sys":612},{"id":20,"type":12,"linkType":21},{"sys":614},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":616,"metaTitle":256,"metaDescription":257,"mainTitle":617,"subtitle":276,"heroImage":632,"ctaButton":299,"ctaLink":300},[255],{"data":618,"content":619,"nodeType":71},{},[620,626],{"data":621,"content":622,"nodeType":268},{},[623],{"data":624,"marks":625,"value":267,"nodeType":79},{},[],{"data":627,"content":628,"nodeType":84},{},[629],{"data":630,"marks":631,"value":275,"nodeType":79},{},[],{"metadata":633,"sys":636,"fields":641},{"tags":634,"concepts":635},[],[],{"space":637,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":639,"publishedVersion":59,"revision":22,"locale":27},{"sys":638},{"type":12,"linkType":13,"id":14},{"sys":640},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":642},{"url":291,"details":643,"fileName":297,"contentType":298},{"size":293,"image":644},{"width":295,"height":296},{"sys":646,"fields":649},{"id":647,"createdAt":648},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":650,"slug":651,"articleIntro":650,"category":652},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[653],{"metadata":654,"sys":657,"fields":664},{"tags":655,"concepts":656},[],[],{"space":658,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":660,"publishedVersion":246,"revision":59,"contentType":662,"locale":27},{"sys":659},{"type":12,"linkType":13,"id":14},{"sys":661},{"id":20,"type":12,"linkType":21},{"sys":663},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":665,"metaTitle":256,"metaDescription":257,"mainTitle":666,"subtitle":276,"heroImage":681,"ctaButton":299,"ctaLink":300},[255],{"data":667,"content":668,"nodeType":71},{},[669,675],{"data":670,"content":671,"nodeType":268},{},[672],{"data":673,"marks":674,"value":267,"nodeType":79},{},[],{"data":676,"content":677,"nodeType":84},{},[678],{"data":679,"marks":680,"value":275,"nodeType":79},{},[],{"metadata":682,"sys":685,"fields":690},{"tags":683,"concepts":684},[],[],{"space":686,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":688,"publishedVersion":59,"revision":22,"locale":27},{"sys":687},{"type":12,"linkType":13,"id":14},{"sys":689},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":691},{"url":291,"details":692,"fileName":297,"contentType":298},{"size":293,"image":693},{"width":295,"height":296},{"sys":695,"fields":698},{"id":696,"createdAt":697},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":699,"slug":700,"articleIntro":-1,"category":701},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[702],{"metadata":703,"sys":706,"fields":713},{"tags":704,"concepts":705},[],[],{"space":707,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":709,"publishedVersion":246,"revision":59,"contentType":711,"locale":27},{"sys":708},{"type":12,"linkType":13,"id":14},{"sys":710},{"id":20,"type":12,"linkType":21},{"sys":712},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":714,"metaTitle":256,"metaDescription":257,"mainTitle":715,"subtitle":276,"heroImage":730,"ctaButton":299,"ctaLink":300},[255],{"data":716,"content":717,"nodeType":71},{},[718,724],{"data":719,"content":720,"nodeType":268},{},[721],{"data":722,"marks":723,"value":267,"nodeType":79},{},[],{"data":725,"content":726,"nodeType":84},{},[727],{"data":728,"marks":729,"value":275,"nodeType":79},{},[],{"metadata":731,"sys":734,"fields":739},{"tags":732,"concepts":733},[],[],{"space":735,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":737,"publishedVersion":59,"revision":22,"locale":27},{"sys":736},{"type":12,"linkType":13,"id":14},{"sys":738},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":740},{"url":291,"details":741,"fileName":297,"contentType":298},{"size":293,"image":742},{"width":295,"height":296},{"sys":744,"fields":747},{"id":745,"createdAt":746},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":748,"slug":749,"articleIntro":748,"category":750},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[751],{"metadata":752,"sys":755,"fields":762},{"tags":753,"concepts":754},[],[],{"space":756,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":758,"publishedVersion":246,"revision":59,"contentType":760,"locale":27},{"sys":757},{"type":12,"linkType":13,"id":14},{"sys":759},{"id":20,"type":12,"linkType":21},{"sys":761},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":763,"metaTitle":256,"metaDescription":257,"mainTitle":764,"subtitle":276,"heroImage":779,"ctaButton":299,"ctaLink":300},[255],{"data":765,"content":766,"nodeType":71},{},[767,773],{"data":768,"content":769,"nodeType":268},{},[770],{"data":771,"marks":772,"value":267,"nodeType":79},{},[],{"data":774,"content":775,"nodeType":84},{},[776],{"data":777,"marks":778,"value":275,"nodeType":79},{},[],{"metadata":780,"sys":783,"fields":788},{"tags":781,"concepts":782},[],[],{"space":784,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":786,"publishedVersion":59,"revision":22,"locale":27},{"sys":785},{"type":12,"linkType":13,"id":14},{"sys":787},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":789},{"url":291,"details":790,"fileName":297,"contentType":298},{"size":293,"image":791},{"width":295,"height":296},{"sys":793,"fields":796},{"id":794,"createdAt":795},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":797,"slug":798,"articleIntro":797,"category":799},"Compte 326 - Emballages","compte-326-emballages",[800],{"metadata":801,"sys":804,"fields":811},{"tags":802,"concepts":803},[],[],{"space":805,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":807,"publishedVersion":246,"revision":59,"contentType":809,"locale":27},{"sys":806},{"type":12,"linkType":13,"id":14},{"sys":808},{"id":20,"type":12,"linkType":21},{"sys":810},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":812,"metaTitle":256,"metaDescription":257,"mainTitle":813,"subtitle":276,"heroImage":828,"ctaButton":299,"ctaLink":300},[255],{"data":814,"content":815,"nodeType":71},{},[816,822],{"data":817,"content":818,"nodeType":268},{},[819],{"data":820,"marks":821,"value":267,"nodeType":79},{},[],{"data":823,"content":824,"nodeType":84},{},[825],{"data":826,"marks":827,"value":275,"nodeType":79},{},[],{"metadata":829,"sys":832,"fields":837},{"tags":830,"concepts":831},[],[],{"space":833,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":835,"publishedVersion":59,"revision":22,"locale":27},{"sys":834},{"type":12,"linkType":13,"id":14},{"sys":836},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":838},{"url":291,"details":839,"fileName":297,"contentType":298},{"size":293,"image":840},{"width":295,"height":296},{"sys":842,"fields":845},{"id":843,"createdAt":844},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":846,"slug":847,"articleIntro":846,"category":848},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[849],{"metadata":850,"sys":853,"fields":860},{"tags":851,"concepts":852},[],[],{"space":854,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":856,"publishedVersion":246,"revision":59,"contentType":858,"locale":27},{"sys":855},{"type":12,"linkType":13,"id":14},{"sys":857},{"id":20,"type":12,"linkType":21},{"sys":859},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":861,"metaTitle":256,"metaDescription":257,"mainTitle":862,"subtitle":276,"heroImage":877,"ctaButton":299,"ctaLink":300},[255],{"data":863,"content":864,"nodeType":71},{},[865,871],{"data":866,"content":867,"nodeType":268},{},[868],{"data":869,"marks":870,"value":267,"nodeType":79},{},[],{"data":872,"content":873,"nodeType":84},{},[874],{"data":875,"marks":876,"value":275,"nodeType":79},{},[],{"metadata":878,"sys":881,"fields":886},{"tags":879,"concepts":880},[],[],{"space":882,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":884,"publishedVersion":59,"revision":22,"locale":27},{"sys":883},{"type":12,"linkType":13,"id":14},{"sys":885},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":887},{"url":291,"details":888,"fileName":297,"contentType":298},{"size":293,"image":889},{"width":295,"height":296},{"sys":891,"fields":894},{"id":892,"createdAt":893},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":895,"slug":896,"articleIntro":895,"category":897},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[898],{"metadata":899,"sys":902,"fields":909},{"tags":900,"concepts":901},[],[],{"space":903,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":905,"publishedVersion":246,"revision":59,"contentType":907,"locale":27},{"sys":904},{"type":12,"linkType":13,"id":14},{"sys":906},{"id":20,"type":12,"linkType":21},{"sys":908},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":910,"metaTitle":256,"metaDescription":257,"mainTitle":911,"subtitle":276,"heroImage":926,"ctaButton":299,"ctaLink":300},[255],{"data":912,"content":913,"nodeType":71},{},[914,920],{"data":915,"content":916,"nodeType":268},{},[917],{"data":918,"marks":919,"value":267,"nodeType":79},{},[],{"data":921,"content":922,"nodeType":84},{},[923],{"data":924,"marks":925,"value":275,"nodeType":79},{},[],{"metadata":927,"sys":930,"fields":935},{"tags":928,"concepts":929},[],[],{"space":931,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":933,"publishedVersion":59,"revision":22,"locale":27},{"sys":932},{"type":12,"linkType":13,"id":14},{"sys":934},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":936},{"url":291,"details":937,"fileName":297,"contentType":298},{"size":293,"image":938},{"width":295,"height":296},{"sys":940,"fields":943},{"id":941,"createdAt":942},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":944,"slug":945,"articleIntro":-1,"category":946},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[947],{"metadata":948,"sys":951,"fields":958},{"tags":949,"concepts":950},[],[],{"space":952,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":954,"publishedVersion":246,"revision":59,"contentType":956,"locale":27},{"sys":953},{"type":12,"linkType":13,"id":14},{"sys":955},{"id":20,"type":12,"linkType":21},{"sys":957},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":959,"metaTitle":256,"metaDescription":257,"mainTitle":960,"subtitle":276,"heroImage":975,"ctaButton":299,"ctaLink":300},[255],{"data":961,"content":962,"nodeType":71},{},[963,969],{"data":964,"content":965,"nodeType":268},{},[966],{"data":967,"marks":968,"value":267,"nodeType":79},{},[],{"data":970,"content":971,"nodeType":84},{},[972],{"data":973,"marks":974,"value":275,"nodeType":79},{},[],{"metadata":976,"sys":979,"fields":984},{"tags":977,"concepts":978},[],[],{"space":980,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":982,"publishedVersion":59,"revision":22,"locale":27},{"sys":981},{"type":12,"linkType":13,"id":14},{"sys":983},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":985},{"url":291,"details":986,"fileName":297,"contentType":298},{"size":293,"image":987},{"width":295,"height":296},{"sys":989,"fields":992},{"id":990,"createdAt":991},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":993,"slug":994,"articleIntro":-1,"category":995},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[996],{"metadata":997,"sys":1000,"fields":1007},{"tags":998,"concepts":999},[],[],{"space":1001,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1003,"publishedVersion":246,"revision":59,"contentType":1005,"locale":27},{"sys":1002},{"type":12,"linkType":13,"id":14},{"sys":1004},{"id":20,"type":12,"linkType":21},{"sys":1006},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1008,"metaTitle":256,"metaDescription":257,"mainTitle":1009,"subtitle":276,"heroImage":1024,"ctaButton":299,"ctaLink":300},[255],{"data":1010,"content":1011,"nodeType":71},{},[1012,1018],{"data":1013,"content":1014,"nodeType":268},{},[1015],{"data":1016,"marks":1017,"value":267,"nodeType":79},{},[],{"data":1019,"content":1020,"nodeType":84},{},[1021],{"data":1022,"marks":1023,"value":275,"nodeType":79},{},[],{"metadata":1025,"sys":1028,"fields":1033},{"tags":1026,"concepts":1027},[],[],{"space":1029,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1031,"publishedVersion":59,"revision":22,"locale":27},{"sys":1030},{"type":12,"linkType":13,"id":14},{"sys":1032},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1034},{"url":291,"details":1035,"fileName":297,"contentType":298},{"size":293,"image":1036},{"width":295,"height":296},{"sys":1038,"fields":1041},{"id":1039,"createdAt":1040},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":1042,"slug":1043,"articleIntro":1042,"category":1044},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[1045],{"metadata":1046,"sys":1049,"fields":1056},{"tags":1047,"concepts":1048},[],[],{"space":1050,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1052,"publishedVersion":246,"revision":59,"contentType":1054,"locale":27},{"sys":1051},{"type":12,"linkType":13,"id":14},{"sys":1053},{"id":20,"type":12,"linkType":21},{"sys":1055},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1057,"metaTitle":256,"metaDescription":257,"mainTitle":1058,"subtitle":276,"heroImage":1073,"ctaButton":299,"ctaLink":300},[255],{"data":1059,"content":1060,"nodeType":71},{},[1061,1067],{"data":1062,"content":1063,"nodeType":268},{},[1064],{"data":1065,"marks":1066,"value":267,"nodeType":79},{},[],{"data":1068,"content":1069,"nodeType":84},{},[1070],{"data":1071,"marks":1072,"value":275,"nodeType":79},{},[],{"metadata":1074,"sys":1077,"fields":1082},{"tags":1075,"concepts":1076},[],[],{"space":1078,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1080,"publishedVersion":59,"revision":22,"locale":27},{"sys":1079},{"type":12,"linkType":13,"id":14},{"sys":1081},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1083},{"url":291,"details":1084,"fileName":297,"contentType":298},{"size":293,"image":1085},{"width":295,"height":296},{"sys":1087,"fields":1090},{"id":1088,"createdAt":1089},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":1091,"slug":1092,"articleIntro":1091,"category":1093},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[1094],{"metadata":1095,"sys":1098,"fields":1105},{"tags":1096,"concepts":1097},[],[],{"space":1099,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1101,"publishedVersion":246,"revision":59,"contentType":1103,"locale":27},{"sys":1100},{"type":12,"linkType":13,"id":14},{"sys":1102},{"id":20,"type":12,"linkType":21},{"sys":1104},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1106,"metaTitle":256,"metaDescription":257,"mainTitle":1107,"subtitle":276,"heroImage":1122,"ctaButton":299,"ctaLink":300},[255],{"data":1108,"content":1109,"nodeType":71},{},[1110,1116],{"data":1111,"content":1112,"nodeType":268},{},[1113],{"data":1114,"marks":1115,"value":267,"nodeType":79},{},[],{"data":1117,"content":1118,"nodeType":84},{},[1119],{"data":1120,"marks":1121,"value":275,"nodeType":79},{},[],{"metadata":1123,"sys":1126,"fields":1131},{"tags":1124,"concepts":1125},[],[],{"space":1127,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1129,"publishedVersion":59,"revision":22,"locale":27},{"sys":1128},{"type":12,"linkType":13,"id":14},{"sys":1130},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1132},{"url":291,"details":1133,"fileName":297,"contentType":298},{"size":293,"image":1134},{"width":295,"height":296},{"sys":1136,"fields":1139},{"id":1137,"createdAt":1138},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":1140,"slug":1141,"articleIntro":1140,"category":1142},"2961 - Titres de participation","compte-2961-titres-de-participation",[1143],{"metadata":1144,"sys":1147,"fields":1154},{"tags":1145,"concepts":1146},[],[],{"space":1148,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1150,"publishedVersion":246,"revision":59,"contentType":1152,"locale":27},{"sys":1149},{"type":12,"linkType":13,"id":14},{"sys":1151},{"id":20,"type":12,"linkType":21},{"sys":1153},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1155,"metaTitle":256,"metaDescription":257,"mainTitle":1156,"subtitle":276,"heroImage":1171,"ctaButton":299,"ctaLink":300},[255],{"data":1157,"content":1158,"nodeType":71},{},[1159,1165],{"data":1160,"content":1161,"nodeType":268},{},[1162],{"data":1163,"marks":1164,"value":267,"nodeType":79},{},[],{"data":1166,"content":1167,"nodeType":84},{},[1168],{"data":1169,"marks":1170,"value":275,"nodeType":79},{},[],{"metadata":1172,"sys":1175,"fields":1180},{"tags":1173,"concepts":1174},[],[],{"space":1176,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1178,"publishedVersion":59,"revision":22,"locale":27},{"sys":1177},{"type":12,"linkType":13,"id":14},{"sys":1179},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1181},{"url":291,"details":1182,"fileName":297,"contentType":298},{"size":293,"image":1183},{"width":295,"height":296},{"sys":1185,"fields":1188},{"id":1186,"createdAt":1187},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":1189,"slug":1190,"articleIntro":1189,"category":1191},"698 - Intégration fiscale","compte-698-integration-fiscale",[1192],{"metadata":1193,"sys":1196,"fields":1203},{"tags":1194,"concepts":1195},[],[],{"space":1197,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1199,"publishedVersion":246,"revision":59,"contentType":1201,"locale":27},{"sys":1198},{"type":12,"linkType":13,"id":14},{"sys":1200},{"id":20,"type":12,"linkType":21},{"sys":1202},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1204,"metaTitle":256,"metaDescription":257,"mainTitle":1205,"subtitle":276,"heroImage":1220,"ctaButton":299,"ctaLink":300},[255],{"data":1206,"content":1207,"nodeType":71},{},[1208,1214],{"data":1209,"content":1210,"nodeType":268},{},[1211],{"data":1212,"marks":1213,"value":267,"nodeType":79},{},[],{"data":1215,"content":1216,"nodeType":84},{},[1217],{"data":1218,"marks":1219,"value":275,"nodeType":79},{},[],{"metadata":1221,"sys":1224,"fields":1229},{"tags":1222,"concepts":1223},[],[],{"space":1225,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1227,"publishedVersion":59,"revision":22,"locale":27},{"sys":1226},{"type":12,"linkType":13,"id":14},{"sys":1228},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1230},{"url":291,"details":1231,"fileName":297,"contentType":298},{"size":293,"image":1232},{"width":295,"height":296},{"sys":1234,"fields":1237},{"id":1235,"createdAt":1236},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":1238,"slug":1239,"articleIntro":-1,"category":1240},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[1241],{"metadata":1242,"sys":1245,"fields":1252},{"tags":1243,"concepts":1244},[],[],{"space":1246,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1248,"publishedVersion":246,"revision":59,"contentType":1250,"locale":27},{"sys":1247},{"type":12,"linkType":13,"id":14},{"sys":1249},{"id":20,"type":12,"linkType":21},{"sys":1251},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1253,"metaTitle":256,"metaDescription":257,"mainTitle":1254,"subtitle":276,"heroImage":1269,"ctaButton":299,"ctaLink":300},[255],{"data":1255,"content":1256,"nodeType":71},{},[1257,1263],{"data":1258,"content":1259,"nodeType":268},{},[1260],{"data":1261,"marks":1262,"value":267,"nodeType":79},{},[],{"data":1264,"content":1265,"nodeType":84},{},[1266],{"data":1267,"marks":1268,"value":275,"nodeType":79},{},[],{"metadata":1270,"sys":1273,"fields":1278},{"tags":1271,"concepts":1272},[],[],{"space":1274,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1276,"publishedVersion":59,"revision":22,"locale":27},{"sys":1275},{"type":12,"linkType":13,"id":14},{"sys":1277},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1279},{"url":291,"details":1280,"fileName":297,"contentType":298},{"size":293,"image":1281},{"width":295,"height":296},{"sys":1283,"fields":1286},{"id":1284,"createdAt":1285},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":1287,"slug":1288,"articleIntro":1287,"category":1289},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[1290],{"metadata":1291,"sys":1294,"fields":1301},{"tags":1292,"concepts":1293},[],[],{"space":1295,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1297,"publishedVersion":246,"revision":59,"contentType":1299,"locale":27},{"sys":1296},{"type":12,"linkType":13,"id":14},{"sys":1298},{"id":20,"type":12,"linkType":21},{"sys":1300},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1302,"metaTitle":256,"metaDescription":257,"mainTitle":1303,"subtitle":276,"heroImage":1318,"ctaButton":299,"ctaLink":300},[255],{"data":1304,"content":1305,"nodeType":71},{},[1306,1312],{"data":1307,"content":1308,"nodeType":268},{},[1309],{"data":1310,"marks":1311,"value":267,"nodeType":79},{},[],{"data":1313,"content":1314,"nodeType":84},{},[1315],{"data":1316,"marks":1317,"value":275,"nodeType":79},{},[],{"metadata":1319,"sys":1322,"fields":1327},{"tags":1320,"concepts":1321},[],[],{"space":1323,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1325,"publishedVersion":59,"revision":22,"locale":27},{"sys":1324},{"type":12,"linkType":13,"id":14},{"sys":1326},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1328},{"url":291,"details":1329,"fileName":297,"contentType":298},{"size":293,"image":1330},{"width":295,"height":296},{"sys":1332,"fields":1335},{"id":1333,"createdAt":1334},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":1336,"slug":1337,"articleIntro":1336,"category":1338},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[1339],{"metadata":1340,"sys":1343,"fields":1350},{"tags":1341,"concepts":1342},[],[],{"space":1344,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1346,"publishedVersion":246,"revision":59,"contentType":1348,"locale":27},{"sys":1345},{"type":12,"linkType":13,"id":14},{"sys":1347},{"id":20,"type":12,"linkType":21},{"sys":1349},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1351,"metaTitle":256,"metaDescription":257,"mainTitle":1352,"subtitle":276,"heroImage":1367,"ctaButton":299,"ctaLink":300},[255],{"data":1353,"content":1354,"nodeType":71},{},[1355,1361],{"data":1356,"content":1357,"nodeType":268},{},[1358],{"data":1359,"marks":1360,"value":267,"nodeType":79},{},[],{"data":1362,"content":1363,"nodeType":84},{},[1364],{"data":1365,"marks":1366,"value":275,"nodeType":79},{},[],{"metadata":1368,"sys":1371,"fields":1376},{"tags":1369,"concepts":1370},[],[],{"space":1372,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1374,"publishedVersion":59,"revision":22,"locale":27},{"sys":1373},{"type":12,"linkType":13,"id":14},{"sys":1375},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1377},{"url":291,"details":1378,"fileName":297,"contentType":298},{"size":293,"image":1379},{"width":295,"height":296},{"sys":1381,"fields":1384},{"id":1382,"createdAt":1383},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":1385,"slug":1386,"articleIntro":1387,"category":1388},"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.",[1389],{"metadata":1390,"sys":1393,"fields":1400},{"tags":1391,"concepts":1392},[],[],{"space":1394,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1396,"publishedVersion":246,"revision":59,"contentType":1398,"locale":27},{"sys":1395},{"type":12,"linkType":13,"id":14},{"sys":1397},{"id":20,"type":12,"linkType":21},{"sys":1399},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1401,"metaTitle":256,"metaDescription":257,"mainTitle":1402,"subtitle":276,"heroImage":1417,"ctaButton":299,"ctaLink":300},[255],{"data":1403,"content":1404,"nodeType":71},{},[1405,1411],{"data":1406,"content":1407,"nodeType":268},{},[1408],{"data":1409,"marks":1410,"value":267,"nodeType":79},{},[],{"data":1412,"content":1413,"nodeType":84},{},[1414],{"data":1415,"marks":1416,"value":275,"nodeType":79},{},[],{"metadata":1418,"sys":1421,"fields":1426},{"tags":1419,"concepts":1420},[],[],{"space":1422,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1424,"publishedVersion":59,"revision":22,"locale":27},{"sys":1423},{"type":12,"linkType":13,"id":14},{"sys":1425},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1427},{"url":291,"details":1428,"fileName":297,"contentType":298},{"size":293,"image":1429},{"width":295,"height":296},{"sys":1431,"fields":1434},{"id":1432,"createdAt":1433},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":1435,"slug":1436,"articleIntro":1435,"category":1437},"2768 - Intérêts courus","compte-2768-interets-courus",[1438],{"metadata":1439,"sys":1442,"fields":1449},{"tags":1440,"concepts":1441},[],[],{"space":1443,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1445,"publishedVersion":246,"revision":59,"contentType":1447,"locale":27},{"sys":1444},{"type":12,"linkType":13,"id":14},{"sys":1446},{"id":20,"type":12,"linkType":21},{"sys":1448},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1450,"metaTitle":256,"metaDescription":257,"mainTitle":1451,"subtitle":276,"heroImage":1466,"ctaButton":299,"ctaLink":300},[255],{"data":1452,"content":1453,"nodeType":71},{},[1454,1460],{"data":1455,"content":1456,"nodeType":268},{},[1457],{"data":1458,"marks":1459,"value":267,"nodeType":79},{},[],{"data":1461,"content":1462,"nodeType":84},{},[1463],{"data":1464,"marks":1465,"value":275,"nodeType":79},{},[],{"metadata":1467,"sys":1470,"fields":1475},{"tags":1468,"concepts":1469},[],[],{"space":1471,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1473,"publishedVersion":59,"revision":22,"locale":27},{"sys":1472},{"type":12,"linkType":13,"id":14},{"sys":1474},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1476},{"url":291,"details":1477,"fileName":297,"contentType":298},{"size":293,"image":1478},{"width":295,"height":296},{"sys":1480,"fields":1483},{"id":1481,"createdAt":1482},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":1484,"slug":1485,"articleIntro":1484,"category":1486},"Compte 451 - Groupe","compte-451-groupe",[1487],{"metadata":1488,"sys":1491,"fields":1498},{"tags":1489,"concepts":1490},[],[],{"space":1492,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1494,"publishedVersion":246,"revision":59,"contentType":1496,"locale":27},{"sys":1493},{"type":12,"linkType":13,"id":14},{"sys":1495},{"id":20,"type":12,"linkType":21},{"sys":1497},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1499,"metaTitle":256,"metaDescription":257,"mainTitle":1500,"subtitle":276,"heroImage":1515,"ctaButton":299,"ctaLink":300},[255],{"data":1501,"content":1502,"nodeType":71},{},[1503,1509],{"data":1504,"content":1505,"nodeType":268},{},[1506],{"data":1507,"marks":1508,"value":267,"nodeType":79},{},[],{"data":1510,"content":1511,"nodeType":84},{},[1512],{"data":1513,"marks":1514,"value":275,"nodeType":79},{},[],{"metadata":1516,"sys":1519,"fields":1524},{"tags":1517,"concepts":1518},[],[],{"space":1520,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1522,"publishedVersion":59,"revision":22,"locale":27},{"sys":1521},{"type":12,"linkType":13,"id":14},{"sys":1523},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1525},{"url":291,"details":1526,"fileName":297,"contentType":298},{"size":293,"image":1527},{"width":295,"height":296},{"sys":1529,"fields":1532},{"id":1530,"createdAt":1531},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":1533,"slug":1534,"articleIntro":1533,"category":1535},"4686 - Charges à payer","compte-4686-charges-a-payer",[1536],{"metadata":1537,"sys":1540,"fields":1547},{"tags":1538,"concepts":1539},[],[],{"space":1541,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1543,"publishedVersion":246,"revision":59,"contentType":1545,"locale":27},{"sys":1542},{"type":12,"linkType":13,"id":14},{"sys":1544},{"id":20,"type":12,"linkType":21},{"sys":1546},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1548,"metaTitle":256,"metaDescription":257,"mainTitle":1549,"subtitle":276,"heroImage":1564,"ctaButton":299,"ctaLink":300},[255],{"data":1550,"content":1551,"nodeType":71},{},[1552,1558],{"data":1553,"content":1554,"nodeType":268},{},[1555],{"data":1556,"marks":1557,"value":267,"nodeType":79},{},[],{"data":1559,"content":1560,"nodeType":84},{},[1561],{"data":1562,"marks":1563,"value":275,"nodeType":79},{},[],{"metadata":1565,"sys":1568,"fields":1573},{"tags":1566,"concepts":1567},[],[],{"space":1569,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1571,"publishedVersion":59,"revision":22,"locale":27},{"sys":1570},{"type":12,"linkType":13,"id":14},{"sys":1572},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1574},{"url":291,"details":1575,"fileName":297,"contentType":298},{"size":293,"image":1576},{"width":295,"height":296},{"sys":1578,"fields":1581},{"id":1579,"createdAt":1580},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":1582,"slug":1583,"articleIntro":1582,"category":1584},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[1585],{"metadata":1586,"sys":1589,"fields":1596},{"tags":1587,"concepts":1588},[],[],{"space":1590,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1592,"publishedVersion":246,"revision":59,"contentType":1594,"locale":27},{"sys":1591},{"type":12,"linkType":13,"id":14},{"sys":1593},{"id":20,"type":12,"linkType":21},{"sys":1595},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1597,"metaTitle":256,"metaDescription":257,"mainTitle":1598,"subtitle":276,"heroImage":1613,"ctaButton":299,"ctaLink":300},[255],{"data":1599,"content":1600,"nodeType":71},{},[1601,1607],{"data":1602,"content":1603,"nodeType":268},{},[1604],{"data":1605,"marks":1606,"value":267,"nodeType":79},{},[],{"data":1608,"content":1609,"nodeType":84},{},[1610],{"data":1611,"marks":1612,"value":275,"nodeType":79},{},[],{"metadata":1614,"sys":1617,"fields":1622},{"tags":1615,"concepts":1616},[],[],{"space":1618,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1620,"publishedVersion":59,"revision":22,"locale":27},{"sys":1619},{"type":12,"linkType":13,"id":14},{"sys":1621},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1623},{"url":291,"details":1624,"fileName":297,"contentType":298},{"size":293,"image":1625},{"width":295,"height":296},{"sys":1627,"fields":1630},{"id":1628,"createdAt":1629},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":1631,"slug":1632,"articleIntro":1631,"category":1633},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[1634],{"metadata":1635,"sys":1638,"fields":1645},{"tags":1636,"concepts":1637},[],[],{"space":1639,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1641,"publishedVersion":246,"revision":59,"contentType":1643,"locale":27},{"sys":1640},{"type":12,"linkType":13,"id":14},{"sys":1642},{"id":20,"type":12,"linkType":21},{"sys":1644},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1646,"metaTitle":256,"metaDescription":257,"mainTitle":1647,"subtitle":276,"heroImage":1662,"ctaButton":299,"ctaLink":300},[255],{"data":1648,"content":1649,"nodeType":71},{},[1650,1656],{"data":1651,"content":1652,"nodeType":268},{},[1653],{"data":1654,"marks":1655,"value":267,"nodeType":79},{},[],{"data":1657,"content":1658,"nodeType":84},{},[1659],{"data":1660,"marks":1661,"value":275,"nodeType":79},{},[],{"metadata":1663,"sys":1666,"fields":1671},{"tags":1664,"concepts":1665},[],[],{"space":1667,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1669,"publishedVersion":59,"revision":22,"locale":27},{"sys":1668},{"type":12,"linkType":13,"id":14},{"sys":1670},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1672},{"url":291,"details":1673,"fileName":297,"contentType":298},{"size":293,"image":1674},{"width":295,"height":296},{"sys":1676,"fields":1679},{"id":1677,"createdAt":1678},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":1680,"slug":1681,"articleIntro":1682,"category":1683},"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.",[1684],{"metadata":1685,"sys":1688,"fields":1695},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1691,"publishedVersion":246,"revision":59,"contentType":1693,"locale":27},{"sys":1690},{"type":12,"linkType":13,"id":14},{"sys":1692},{"id":20,"type":12,"linkType":21},{"sys":1694},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1696,"metaTitle":256,"metaDescription":257,"mainTitle":1697,"subtitle":276,"heroImage":1712,"ctaButton":299,"ctaLink":300},[255],{"data":1698,"content":1699,"nodeType":71},{},[1700,1706],{"data":1701,"content":1702,"nodeType":268},{},[1703],{"data":1704,"marks":1705,"value":267,"nodeType":79},{},[],{"data":1707,"content":1708,"nodeType":84},{},[1709],{"data":1710,"marks":1711,"value":275,"nodeType":79},{},[],{"metadata":1713,"sys":1716,"fields":1721},{"tags":1714,"concepts":1715},[],[],{"space":1717,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1719,"publishedVersion":59,"revision":22,"locale":27},{"sys":1718},{"type":12,"linkType":13,"id":14},{"sys":1720},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1722},{"url":291,"details":1723,"fileName":297,"contentType":298},{"size":293,"image":1724},{"width":295,"height":296},{"sys":1726,"fields":1729},{"id":1727,"createdAt":1728},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":1730,"slug":1731,"articleIntro":1730,"category":1732},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[1733],{"metadata":1734,"sys":1737,"fields":1744},{"tags":1735,"concepts":1736},[],[],{"space":1738,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1740,"publishedVersion":246,"revision":59,"contentType":1742,"locale":27},{"sys":1739},{"type":12,"linkType":13,"id":14},{"sys":1741},{"id":20,"type":12,"linkType":21},{"sys":1743},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1745,"metaTitle":256,"metaDescription":257,"mainTitle":1746,"subtitle":276,"heroImage":1761,"ctaButton":299,"ctaLink":300},[255],{"data":1747,"content":1748,"nodeType":71},{},[1749,1755],{"data":1750,"content":1751,"nodeType":268},{},[1752],{"data":1753,"marks":1754,"value":267,"nodeType":79},{},[],{"data":1756,"content":1757,"nodeType":84},{},[1758],{"data":1759,"marks":1760,"value":275,"nodeType":79},{},[],{"metadata":1762,"sys":1765,"fields":1770},{"tags":1763,"concepts":1764},[],[],{"space":1766,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1768,"publishedVersion":59,"revision":22,"locale":27},{"sys":1767},{"type":12,"linkType":13,"id":14},{"sys":1769},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1771},{"url":291,"details":1772,"fileName":297,"contentType":298},{"size":293,"image":1773},{"width":295,"height":296},{"sys":1775,"fields":1778},{"id":1776,"createdAt":1777},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":1779,"slug":1780,"articleIntro":1779,"category":1781},"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",[1782],{"metadata":1783,"sys":1786,"fields":1793},{"tags":1784,"concepts":1785},[],[],{"space":1787,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1789,"publishedVersion":246,"revision":59,"contentType":1791,"locale":27},{"sys":1788},{"type":12,"linkType":13,"id":14},{"sys":1790},{"id":20,"type":12,"linkType":21},{"sys":1792},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1794,"metaTitle":256,"metaDescription":257,"mainTitle":1795,"subtitle":276,"heroImage":1810,"ctaButton":299,"ctaLink":300},[255],{"data":1796,"content":1797,"nodeType":71},{},[1798,1804],{"data":1799,"content":1800,"nodeType":268},{},[1801],{"data":1802,"marks":1803,"value":267,"nodeType":79},{},[],{"data":1805,"content":1806,"nodeType":84},{},[1807],{"data":1808,"marks":1809,"value":275,"nodeType":79},{},[],{"metadata":1811,"sys":1814,"fields":1819},{"tags":1812,"concepts":1813},[],[],{"space":1815,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1817,"publishedVersion":59,"revision":22,"locale":27},{"sys":1816},{"type":12,"linkType":13,"id":14},{"sys":1818},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1820},{"url":291,"details":1821,"fileName":297,"contentType":298},{"size":293,"image":1822},{"width":295,"height":296},{"sys":1824,"fields":1827},{"id":1825,"createdAt":1826},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":1828,"slug":1829,"articleIntro":1828,"category":1830},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[1831],{"metadata":1832,"sys":1835,"fields":1842},{"tags":1833,"concepts":1834},[],[],{"space":1836,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1838,"publishedVersion":246,"revision":59,"contentType":1840,"locale":27},{"sys":1837},{"type":12,"linkType":13,"id":14},{"sys":1839},{"id":20,"type":12,"linkType":21},{"sys":1841},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1843,"metaTitle":256,"metaDescription":257,"mainTitle":1844,"subtitle":276,"heroImage":1859,"ctaButton":299,"ctaLink":300},[255],{"data":1845,"content":1846,"nodeType":71},{},[1847,1853],{"data":1848,"content":1849,"nodeType":268},{},[1850],{"data":1851,"marks":1852,"value":267,"nodeType":79},{},[],{"data":1854,"content":1855,"nodeType":84},{},[1856],{"data":1857,"marks":1858,"value":275,"nodeType":79},{},[],{"metadata":1860,"sys":1863,"fields":1868},{"tags":1861,"concepts":1862},[],[],{"space":1864,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1866,"publishedVersion":59,"revision":22,"locale":27},{"sys":1865},{"type":12,"linkType":13,"id":14},{"sys":1867},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1869},{"url":291,"details":1870,"fileName":297,"contentType":298},{"size":293,"image":1871},{"width":295,"height":296},{"sys":1873,"fields":1876},{"id":1874,"createdAt":1875},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":1877,"slug":1878,"articleIntro":1877,"category":1879},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[1880],{"metadata":1881,"sys":1884,"fields":1891},{"tags":1882,"concepts":1883},[],[],{"space":1885,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1887,"publishedVersion":246,"revision":59,"contentType":1889,"locale":27},{"sys":1886},{"type":12,"linkType":13,"id":14},{"sys":1888},{"id":20,"type":12,"linkType":21},{"sys":1890},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1892,"metaTitle":256,"metaDescription":257,"mainTitle":1893,"subtitle":276,"heroImage":1908,"ctaButton":299,"ctaLink":300},[255],{"data":1894,"content":1895,"nodeType":71},{},[1896,1902],{"data":1897,"content":1898,"nodeType":268},{},[1899],{"data":1900,"marks":1901,"value":267,"nodeType":79},{},[],{"data":1903,"content":1904,"nodeType":84},{},[1905],{"data":1906,"marks":1907,"value":275,"nodeType":79},{},[],{"metadata":1909,"sys":1912,"fields":1917},{"tags":1910,"concepts":1911},[],[],{"space":1913,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1915,"publishedVersion":59,"revision":22,"locale":27},{"sys":1914},{"type":12,"linkType":13,"id":14},{"sys":1916},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1918},{"url":291,"details":1919,"fileName":297,"contentType":298},{"size":293,"image":1920},{"width":295,"height":296},{"sys":1922,"fields":1925},{"id":1923,"createdAt":1924},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":1926,"slug":1927,"articleIntro":1926,"category":1928},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[1929],{"metadata":1930,"sys":1933,"fields":1940},{"tags":1931,"concepts":1932},[],[],{"space":1934,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1936,"publishedVersion":246,"revision":59,"contentType":1938,"locale":27},{"sys":1935},{"type":12,"linkType":13,"id":14},{"sys":1937},{"id":20,"type":12,"linkType":21},{"sys":1939},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1941,"metaTitle":256,"metaDescription":257,"mainTitle":1942,"subtitle":276,"heroImage":1957,"ctaButton":299,"ctaLink":300},[255],{"data":1943,"content":1944,"nodeType":71},{},[1945,1951],{"data":1946,"content":1947,"nodeType":268},{},[1948],{"data":1949,"marks":1950,"value":267,"nodeType":79},{},[],{"data":1952,"content":1953,"nodeType":84},{},[1954],{"data":1955,"marks":1956,"value":275,"nodeType":79},{},[],{"metadata":1958,"sys":1961,"fields":1966},{"tags":1959,"concepts":1960},[],[],{"space":1962,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":1964,"publishedVersion":59,"revision":22,"locale":27},{"sys":1963},{"type":12,"linkType":13,"id":14},{"sys":1965},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":1967},{"url":291,"details":1968,"fileName":297,"contentType":298},{"size":293,"image":1969},{"width":295,"height":296},{"sys":1971,"fields":1974},{"id":1972,"createdAt":1973},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":1975,"slug":1976,"articleIntro":1975,"category":1977},"6097 - de marchandises","compte-6097-de-marchandises",[1978],{"metadata":1979,"sys":1982,"fields":1989},{"tags":1980,"concepts":1981},[],[],{"space":1983,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":1985,"publishedVersion":246,"revision":59,"contentType":1987,"locale":27},{"sys":1984},{"type":12,"linkType":13,"id":14},{"sys":1986},{"id":20,"type":12,"linkType":21},{"sys":1988},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":1990,"metaTitle":256,"metaDescription":257,"mainTitle":1991,"subtitle":276,"heroImage":2006,"ctaButton":299,"ctaLink":300},[255],{"data":1992,"content":1993,"nodeType":71},{},[1994,2000],{"data":1995,"content":1996,"nodeType":268},{},[1997],{"data":1998,"marks":1999,"value":267,"nodeType":79},{},[],{"data":2001,"content":2002,"nodeType":84},{},[2003],{"data":2004,"marks":2005,"value":275,"nodeType":79},{},[],{"metadata":2007,"sys":2010,"fields":2015},{"tags":2008,"concepts":2009},[],[],{"space":2011,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2013,"publishedVersion":59,"revision":22,"locale":27},{"sys":2012},{"type":12,"linkType":13,"id":14},{"sys":2014},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2016},{"url":291,"details":2017,"fileName":297,"contentType":298},{"size":293,"image":2018},{"width":295,"height":296},{"sys":2020,"fields":2023},{"id":2021,"createdAt":2022},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":2024,"slug":2025,"articleIntro":-1,"category":2026},"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",[2027],{"metadata":2028,"sys":2031,"fields":2038},{"tags":2029,"concepts":2030},[],[],{"space":2032,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2034,"publishedVersion":246,"revision":59,"contentType":2036,"locale":27},{"sys":2033},{"type":12,"linkType":13,"id":14},{"sys":2035},{"id":20,"type":12,"linkType":21},{"sys":2037},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2039,"metaTitle":256,"metaDescription":257,"mainTitle":2040,"subtitle":276,"heroImage":2055,"ctaButton":299,"ctaLink":300},[255],{"data":2041,"content":2042,"nodeType":71},{},[2043,2049],{"data":2044,"content":2045,"nodeType":268},{},[2046],{"data":2047,"marks":2048,"value":267,"nodeType":79},{},[],{"data":2050,"content":2051,"nodeType":84},{},[2052],{"data":2053,"marks":2054,"value":275,"nodeType":79},{},[],{"metadata":2056,"sys":2059,"fields":2064},{"tags":2057,"concepts":2058},[],[],{"space":2060,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2062,"publishedVersion":59,"revision":22,"locale":27},{"sys":2061},{"type":12,"linkType":13,"id":14},{"sys":2063},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2065},{"url":291,"details":2066,"fileName":297,"contentType":298},{"size":293,"image":2067},{"width":295,"height":296},{"sys":2069,"fields":2072},{"id":2070,"createdAt":2071},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":2073,"slug":2074,"articleIntro":-1,"category":2075},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[2076],{"metadata":2077,"sys":2080,"fields":2087},{"tags":2078,"concepts":2079},[],[],{"space":2081,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2083,"publishedVersion":246,"revision":59,"contentType":2085,"locale":27},{"sys":2082},{"type":12,"linkType":13,"id":14},{"sys":2084},{"id":20,"type":12,"linkType":21},{"sys":2086},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2088,"metaTitle":256,"metaDescription":257,"mainTitle":2089,"subtitle":276,"heroImage":2104,"ctaButton":299,"ctaLink":300},[255],{"data":2090,"content":2091,"nodeType":71},{},[2092,2098],{"data":2093,"content":2094,"nodeType":268},{},[2095],{"data":2096,"marks":2097,"value":267,"nodeType":79},{},[],{"data":2099,"content":2100,"nodeType":84},{},[2101],{"data":2102,"marks":2103,"value":275,"nodeType":79},{},[],{"metadata":2105,"sys":2108,"fields":2113},{"tags":2106,"concepts":2107},[],[],{"space":2109,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2111,"publishedVersion":59,"revision":22,"locale":27},{"sys":2110},{"type":12,"linkType":13,"id":14},{"sys":2112},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2114},{"url":291,"details":2115,"fileName":297,"contentType":298},{"size":293,"image":2116},{"width":295,"height":296},{"sys":2118,"fields":2121},{"id":2119,"createdAt":2120},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":2122,"slug":2123,"articleIntro":2122,"category":2124},"6471 - Prestations directes","compte-6471-prestations-directes",[2125],{"metadata":2126,"sys":2129,"fields":2136},{"tags":2127,"concepts":2128},[],[],{"space":2130,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2132,"publishedVersion":246,"revision":59,"contentType":2134,"locale":27},{"sys":2131},{"type":12,"linkType":13,"id":14},{"sys":2133},{"id":20,"type":12,"linkType":21},{"sys":2135},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2137,"metaTitle":256,"metaDescription":257,"mainTitle":2138,"subtitle":276,"heroImage":2153,"ctaButton":299,"ctaLink":300},[255],{"data":2139,"content":2140,"nodeType":71},{},[2141,2147],{"data":2142,"content":2143,"nodeType":268},{},[2144],{"data":2145,"marks":2146,"value":267,"nodeType":79},{},[],{"data":2148,"content":2149,"nodeType":84},{},[2150],{"data":2151,"marks":2152,"value":275,"nodeType":79},{},[],{"metadata":2154,"sys":2157,"fields":2162},{"tags":2155,"concepts":2156},[],[],{"space":2158,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2160,"publishedVersion":59,"revision":22,"locale":27},{"sys":2159},{"type":12,"linkType":13,"id":14},{"sys":2161},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2163},{"url":291,"details":2164,"fileName":297,"contentType":298},{"size":293,"image":2165},{"width":295,"height":296},{"sys":2167,"fields":2170},{"id":2168,"createdAt":2169},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":2171,"slug":2172,"articleIntro":2173,"category":2174},"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.",[2175],{"metadata":2176,"sys":2179,"fields":2186},{"tags":2177,"concepts":2178},[],[],{"space":2180,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2182,"publishedVersion":246,"revision":59,"contentType":2184,"locale":27},{"sys":2181},{"type":12,"linkType":13,"id":14},{"sys":2183},{"id":20,"type":12,"linkType":21},{"sys":2185},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2187,"metaTitle":256,"metaDescription":257,"mainTitle":2188,"subtitle":276,"heroImage":2203,"ctaButton":299,"ctaLink":300},[255],{"data":2189,"content":2190,"nodeType":71},{},[2191,2197],{"data":2192,"content":2193,"nodeType":268},{},[2194],{"data":2195,"marks":2196,"value":267,"nodeType":79},{},[],{"data":2198,"content":2199,"nodeType":84},{},[2200],{"data":2201,"marks":2202,"value":275,"nodeType":79},{},[],{"metadata":2204,"sys":2207,"fields":2212},{"tags":2205,"concepts":2206},[],[],{"space":2208,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2210,"publishedVersion":59,"revision":22,"locale":27},{"sys":2209},{"type":12,"linkType":13,"id":14},{"sys":2211},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2213},{"url":291,"details":2214,"fileName":297,"contentType":298},{"size":293,"image":2215},{"width":295,"height":296},{"sys":2217,"fields":2220},{"id":2218,"createdAt":2219},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":2221,"slug":2222,"articleIntro":2221,"category":2223},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[2224],{"metadata":2225,"sys":2228,"fields":2235},{"tags":2226,"concepts":2227},[],[],{"space":2229,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2231,"publishedVersion":246,"revision":59,"contentType":2233,"locale":27},{"sys":2230},{"type":12,"linkType":13,"id":14},{"sys":2232},{"id":20,"type":12,"linkType":21},{"sys":2234},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2236,"metaTitle":256,"metaDescription":257,"mainTitle":2237,"subtitle":276,"heroImage":2252,"ctaButton":299,"ctaLink":300},[255],{"data":2238,"content":2239,"nodeType":71},{},[2240,2246],{"data":2241,"content":2242,"nodeType":268},{},[2243],{"data":2244,"marks":2245,"value":267,"nodeType":79},{},[],{"data":2247,"content":2248,"nodeType":84},{},[2249],{"data":2250,"marks":2251,"value":275,"nodeType":79},{},[],{"metadata":2253,"sys":2256,"fields":2261},{"tags":2254,"concepts":2255},[],[],{"space":2257,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2259,"publishedVersion":59,"revision":22,"locale":27},{"sys":2258},{"type":12,"linkType":13,"id":14},{"sys":2260},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2262},{"url":291,"details":2263,"fileName":297,"contentType":298},{"size":293,"image":2264},{"width":295,"height":296},{"sys":2266,"fields":2269},{"id":2267,"createdAt":2268},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":2270,"slug":2271,"articleIntro":-1,"category":2272},"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",[2273],{"metadata":2274,"sys":2277,"fields":2284},{"tags":2275,"concepts":2276},[],[],{"space":2278,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2280,"publishedVersion":246,"revision":59,"contentType":2282,"locale":27},{"sys":2279},{"type":12,"linkType":13,"id":14},{"sys":2281},{"id":20,"type":12,"linkType":21},{"sys":2283},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2285,"metaTitle":256,"metaDescription":257,"mainTitle":2286,"subtitle":276,"heroImage":2301,"ctaButton":299,"ctaLink":300},[255],{"data":2287,"content":2288,"nodeType":71},{},[2289,2295],{"data":2290,"content":2291,"nodeType":268},{},[2292],{"data":2293,"marks":2294,"value":267,"nodeType":79},{},[],{"data":2296,"content":2297,"nodeType":84},{},[2298],{"data":2299,"marks":2300,"value":275,"nodeType":79},{},[],{"metadata":2302,"sys":2305,"fields":2310},{"tags":2303,"concepts":2304},[],[],{"space":2306,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2308,"publishedVersion":59,"revision":22,"locale":27},{"sys":2307},{"type":12,"linkType":13,"id":14},{"sys":2309},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2311},{"url":291,"details":2312,"fileName":297,"contentType":298},{"size":293,"image":2313},{"width":295,"height":296},{"sys":2315,"fields":2318},{"id":2316,"createdAt":2317},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":2319,"slug":2320,"articleIntro":2319,"category":2321},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[2322],{"metadata":2323,"sys":2326,"fields":2333},{"tags":2324,"concepts":2325},[],[],{"space":2327,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2329,"publishedVersion":246,"revision":59,"contentType":2331,"locale":27},{"sys":2328},{"type":12,"linkType":13,"id":14},{"sys":2330},{"id":20,"type":12,"linkType":21},{"sys":2332},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2334,"metaTitle":256,"metaDescription":257,"mainTitle":2335,"subtitle":276,"heroImage":2350,"ctaButton":299,"ctaLink":300},[255],{"data":2336,"content":2337,"nodeType":71},{},[2338,2344],{"data":2339,"content":2340,"nodeType":268},{},[2341],{"data":2342,"marks":2343,"value":267,"nodeType":79},{},[],{"data":2345,"content":2346,"nodeType":84},{},[2347],{"data":2348,"marks":2349,"value":275,"nodeType":79},{},[],{"metadata":2351,"sys":2354,"fields":2359},{"tags":2352,"concepts":2353},[],[],{"space":2355,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2357,"publishedVersion":59,"revision":22,"locale":27},{"sys":2356},{"type":12,"linkType":13,"id":14},{"sys":2358},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2360},{"url":291,"details":2361,"fileName":297,"contentType":298},{"size":293,"image":2362},{"width":295,"height":296},{"sys":2364,"fields":2367},{"id":2365,"createdAt":2366},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":2368,"slug":2369,"articleIntro":2368,"category":2370},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[2371],{"metadata":2372,"sys":2375,"fields":2382},{"tags":2373,"concepts":2374},[],[],{"space":2376,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2378,"publishedVersion":246,"revision":59,"contentType":2380,"locale":27},{"sys":2377},{"type":12,"linkType":13,"id":14},{"sys":2379},{"id":20,"type":12,"linkType":21},{"sys":2381},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2383,"metaTitle":256,"metaDescription":257,"mainTitle":2384,"subtitle":276,"heroImage":2399,"ctaButton":299,"ctaLink":300},[255],{"data":2385,"content":2386,"nodeType":71},{},[2387,2393],{"data":2388,"content":2389,"nodeType":268},{},[2390],{"data":2391,"marks":2392,"value":267,"nodeType":79},{},[],{"data":2394,"content":2395,"nodeType":84},{},[2396],{"data":2397,"marks":2398,"value":275,"nodeType":79},{},[],{"metadata":2400,"sys":2403,"fields":2408},{"tags":2401,"concepts":2402},[],[],{"space":2404,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2406,"publishedVersion":59,"revision":22,"locale":27},{"sys":2405},{"type":12,"linkType":13,"id":14},{"sys":2407},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2409},{"url":291,"details":2410,"fileName":297,"contentType":298},{"size":293,"image":2411},{"width":295,"height":296},{"sys":2413,"fields":2416},{"id":2414,"createdAt":2415},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":2417,"slug":2418,"articleIntro":2417,"category":2419},"Compte 2184 - Mobilier","compte-2184-mobilier",[2420],{"metadata":2421,"sys":2424,"fields":2431},{"tags":2422,"concepts":2423},[],[],{"space":2425,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2427,"publishedVersion":246,"revision":59,"contentType":2429,"locale":27},{"sys":2426},{"type":12,"linkType":13,"id":14},{"sys":2428},{"id":20,"type":12,"linkType":21},{"sys":2430},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2432,"metaTitle":256,"metaDescription":257,"mainTitle":2433,"subtitle":276,"heroImage":2448,"ctaButton":299,"ctaLink":300},[255],{"data":2434,"content":2435,"nodeType":71},{},[2436,2442],{"data":2437,"content":2438,"nodeType":268},{},[2439],{"data":2440,"marks":2441,"value":267,"nodeType":79},{},[],{"data":2443,"content":2444,"nodeType":84},{},[2445],{"data":2446,"marks":2447,"value":275,"nodeType":79},{},[],{"metadata":2449,"sys":2452,"fields":2457},{"tags":2450,"concepts":2451},[],[],{"space":2453,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2455,"publishedVersion":59,"revision":22,"locale":27},{"sys":2454},{"type":12,"linkType":13,"id":14},{"sys":2456},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2458},{"url":291,"details":2459,"fileName":297,"contentType":298},{"size":293,"image":2460},{"width":295,"height":296},{"sys":2462,"fields":2465},{"id":2463,"createdAt":2464},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":2466,"slug":2467,"articleIntro":2466,"category":2468},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[2469],{"metadata":2470,"sys":2473,"fields":2480},{"tags":2471,"concepts":2472},[],[],{"space":2474,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2476,"publishedVersion":246,"revision":59,"contentType":2478,"locale":27},{"sys":2475},{"type":12,"linkType":13,"id":14},{"sys":2477},{"id":20,"type":12,"linkType":21},{"sys":2479},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2481,"metaTitle":256,"metaDescription":257,"mainTitle":2482,"subtitle":276,"heroImage":2497,"ctaButton":299,"ctaLink":300},[255],{"data":2483,"content":2484,"nodeType":71},{},[2485,2491],{"data":2486,"content":2487,"nodeType":268},{},[2488],{"data":2489,"marks":2490,"value":267,"nodeType":79},{},[],{"data":2492,"content":2493,"nodeType":84},{},[2494],{"data":2495,"marks":2496,"value":275,"nodeType":79},{},[],{"metadata":2498,"sys":2501,"fields":2506},{"tags":2499,"concepts":2500},[],[],{"space":2502,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2504,"publishedVersion":59,"revision":22,"locale":27},{"sys":2503},{"type":12,"linkType":13,"id":14},{"sys":2505},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2507},{"url":291,"details":2508,"fileName":297,"contentType":298},{"size":293,"image":2509},{"width":295,"height":296},{"sys":2511,"fields":2514},{"id":2512,"createdAt":2513},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":2515,"slug":2516,"articleIntro":2515,"category":2517},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[2518],{"metadata":2519,"sys":2522,"fields":2529},{"tags":2520,"concepts":2521},[],[],{"space":2523,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2525,"publishedVersion":246,"revision":59,"contentType":2527,"locale":27},{"sys":2524},{"type":12,"linkType":13,"id":14},{"sys":2526},{"id":20,"type":12,"linkType":21},{"sys":2528},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2530,"metaTitle":256,"metaDescription":257,"mainTitle":2531,"subtitle":276,"heroImage":2546,"ctaButton":299,"ctaLink":300},[255],{"data":2532,"content":2533,"nodeType":71},{},[2534,2540],{"data":2535,"content":2536,"nodeType":268},{},[2537],{"data":2538,"marks":2539,"value":267,"nodeType":79},{},[],{"data":2541,"content":2542,"nodeType":84},{},[2543],{"data":2544,"marks":2545,"value":275,"nodeType":79},{},[],{"metadata":2547,"sys":2550,"fields":2555},{"tags":2548,"concepts":2549},[],[],{"space":2551,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2553,"publishedVersion":59,"revision":22,"locale":27},{"sys":2552},{"type":12,"linkType":13,"id":14},{"sys":2554},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2556},{"url":291,"details":2557,"fileName":297,"contentType":298},{"size":293,"image":2558},{"width":295,"height":296},{"sys":2560,"fields":2563},{"id":2561,"createdAt":2562},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":2564,"slug":2565,"articleIntro":2564,"category":2566},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[2567],{"metadata":2568,"sys":2571,"fields":2578},{"tags":2569,"concepts":2570},[],[],{"space":2572,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2574,"publishedVersion":246,"revision":59,"contentType":2576,"locale":27},{"sys":2573},{"type":12,"linkType":13,"id":14},{"sys":2575},{"id":20,"type":12,"linkType":21},{"sys":2577},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2579,"metaTitle":256,"metaDescription":257,"mainTitle":2580,"subtitle":276,"heroImage":2595,"ctaButton":299,"ctaLink":300},[255],{"data":2581,"content":2582,"nodeType":71},{},[2583,2589],{"data":2584,"content":2585,"nodeType":268},{},[2586],{"data":2587,"marks":2588,"value":267,"nodeType":79},{},[],{"data":2590,"content":2591,"nodeType":84},{},[2592],{"data":2593,"marks":2594,"value":275,"nodeType":79},{},[],{"metadata":2596,"sys":2599,"fields":2604},{"tags":2597,"concepts":2598},[],[],{"space":2600,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2602,"publishedVersion":59,"revision":22,"locale":27},{"sys":2601},{"type":12,"linkType":13,"id":14},{"sys":2603},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2605},{"url":291,"details":2606,"fileName":297,"contentType":298},{"size":293,"image":2607},{"width":295,"height":296},{"sys":2609,"fields":2612},{"id":2610,"createdAt":2611},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":2613,"slug":2614,"articleIntro":2613,"category":2615},"426 - Personnel - Dépôts","compte-426-personnel-depots",[2616],{"metadata":2617,"sys":2620,"fields":2627},{"tags":2618,"concepts":2619},[],[],{"space":2621,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2623,"publishedVersion":246,"revision":59,"contentType":2625,"locale":27},{"sys":2622},{"type":12,"linkType":13,"id":14},{"sys":2624},{"id":20,"type":12,"linkType":21},{"sys":2626},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2628,"metaTitle":256,"metaDescription":257,"mainTitle":2629,"subtitle":276,"heroImage":2644,"ctaButton":299,"ctaLink":300},[255],{"data":2630,"content":2631,"nodeType":71},{},[2632,2638],{"data":2633,"content":2634,"nodeType":268},{},[2635],{"data":2636,"marks":2637,"value":267,"nodeType":79},{},[],{"data":2639,"content":2640,"nodeType":84},{},[2641],{"data":2642,"marks":2643,"value":275,"nodeType":79},{},[],{"metadata":2645,"sys":2648,"fields":2653},{"tags":2646,"concepts":2647},[],[],{"space":2649,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2651,"publishedVersion":59,"revision":22,"locale":27},{"sys":2650},{"type":12,"linkType":13,"id":14},{"sys":2652},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2654},{"url":291,"details":2655,"fileName":297,"contentType":298},{"size":293,"image":2656},{"width":295,"height":296},{"sys":2658,"fields":2661},{"id":2659,"createdAt":2660},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":2662,"slug":2663,"articleIntro":2662,"category":2664},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[2665],{"metadata":2666,"sys":2669,"fields":2676},{"tags":2667,"concepts":2668},[],[],{"space":2670,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2672,"publishedVersion":246,"revision":59,"contentType":2674,"locale":27},{"sys":2671},{"type":12,"linkType":13,"id":14},{"sys":2673},{"id":20,"type":12,"linkType":21},{"sys":2675},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2677,"metaTitle":256,"metaDescription":257,"mainTitle":2678,"subtitle":276,"heroImage":2693,"ctaButton":299,"ctaLink":300},[255],{"data":2679,"content":2680,"nodeType":71},{},[2681,2687],{"data":2682,"content":2683,"nodeType":268},{},[2684],{"data":2685,"marks":2686,"value":267,"nodeType":79},{},[],{"data":2688,"content":2689,"nodeType":84},{},[2690],{"data":2691,"marks":2692,"value":275,"nodeType":79},{},[],{"metadata":2694,"sys":2697,"fields":2702},{"tags":2695,"concepts":2696},[],[],{"space":2698,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2700,"publishedVersion":59,"revision":22,"locale":27},{"sys":2699},{"type":12,"linkType":13,"id":14},{"sys":2701},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2703},{"url":291,"details":2704,"fileName":297,"contentType":298},{"size":293,"image":2705},{"width":295,"height":296},{"sys":2707,"fields":2710},{"id":2708,"createdAt":2709},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":2711,"slug":2712,"articleIntro":2711,"category":2713},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[2714],{"metadata":2715,"sys":2718,"fields":2725},{"tags":2716,"concepts":2717},[],[],{"space":2719,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2721,"publishedVersion":246,"revision":59,"contentType":2723,"locale":27},{"sys":2720},{"type":12,"linkType":13,"id":14},{"sys":2722},{"id":20,"type":12,"linkType":21},{"sys":2724},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2726,"metaTitle":256,"metaDescription":257,"mainTitle":2727,"subtitle":276,"heroImage":2742,"ctaButton":299,"ctaLink":300},[255],{"data":2728,"content":2729,"nodeType":71},{},[2730,2736],{"data":2731,"content":2732,"nodeType":268},{},[2733],{"data":2734,"marks":2735,"value":267,"nodeType":79},{},[],{"data":2737,"content":2738,"nodeType":84},{},[2739],{"data":2740,"marks":2741,"value":275,"nodeType":79},{},[],{"metadata":2743,"sys":2746,"fields":2751},{"tags":2744,"concepts":2745},[],[],{"space":2747,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2749,"publishedVersion":59,"revision":22,"locale":27},{"sys":2748},{"type":12,"linkType":13,"id":14},{"sys":2750},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2752},{"url":291,"details":2753,"fileName":297,"contentType":298},{"size":293,"image":2754},{"width":295,"height":296},{"sys":2756,"fields":2759},{"id":2757,"createdAt":2758},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":2760,"slug":2761,"articleIntro":-1,"category":2762},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[2763],{"metadata":2764,"sys":2767,"fields":2774},{"tags":2765,"concepts":2766},[],[],{"space":2768,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2770,"publishedVersion":246,"revision":59,"contentType":2772,"locale":27},{"sys":2769},{"type":12,"linkType":13,"id":14},{"sys":2771},{"id":20,"type":12,"linkType":21},{"sys":2773},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2775,"metaTitle":256,"metaDescription":257,"mainTitle":2776,"subtitle":276,"heroImage":2791,"ctaButton":299,"ctaLink":300},[255],{"data":2777,"content":2778,"nodeType":71},{},[2779,2785],{"data":2780,"content":2781,"nodeType":268},{},[2782],{"data":2783,"marks":2784,"value":267,"nodeType":79},{},[],{"data":2786,"content":2787,"nodeType":84},{},[2788],{"data":2789,"marks":2790,"value":275,"nodeType":79},{},[],{"metadata":2792,"sys":2795,"fields":2800},{"tags":2793,"concepts":2794},[],[],{"space":2796,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2798,"publishedVersion":59,"revision":22,"locale":27},{"sys":2797},{"type":12,"linkType":13,"id":14},{"sys":2799},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2801},{"url":291,"details":2802,"fileName":297,"contentType":298},{"size":293,"image":2803},{"width":295,"height":296},{"sys":2805,"fields":2808},{"id":2806,"createdAt":2807},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":2809,"slug":2810,"articleIntro":2809,"category":2811},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[2812],{"metadata":2813,"sys":2816,"fields":2823},{"tags":2814,"concepts":2815},[],[],{"space":2817,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2819,"publishedVersion":246,"revision":59,"contentType":2821,"locale":27},{"sys":2818},{"type":12,"linkType":13,"id":14},{"sys":2820},{"id":20,"type":12,"linkType":21},{"sys":2822},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2824,"metaTitle":256,"metaDescription":257,"mainTitle":2825,"subtitle":276,"heroImage":2840,"ctaButton":299,"ctaLink":300},[255],{"data":2826,"content":2827,"nodeType":71},{},[2828,2834],{"data":2829,"content":2830,"nodeType":268},{},[2831],{"data":2832,"marks":2833,"value":267,"nodeType":79},{},[],{"data":2835,"content":2836,"nodeType":84},{},[2837],{"data":2838,"marks":2839,"value":275,"nodeType":79},{},[],{"metadata":2841,"sys":2844,"fields":2849},{"tags":2842,"concepts":2843},[],[],{"space":2845,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2847,"publishedVersion":59,"revision":22,"locale":27},{"sys":2846},{"type":12,"linkType":13,"id":14},{"sys":2848},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2850},{"url":291,"details":2851,"fileName":297,"contentType":298},{"size":293,"image":2852},{"width":295,"height":296},{"sys":2854,"fields":2857},{"id":2855,"createdAt":2856},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":2858,"slug":2859,"articleIntro":-1,"category":2860},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[2861],{"metadata":2862,"sys":2865,"fields":2872},{"tags":2863,"concepts":2864},[],[],{"space":2866,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2868,"publishedVersion":246,"revision":59,"contentType":2870,"locale":27},{"sys":2867},{"type":12,"linkType":13,"id":14},{"sys":2869},{"id":20,"type":12,"linkType":21},{"sys":2871},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2873,"metaTitle":256,"metaDescription":257,"mainTitle":2874,"subtitle":276,"heroImage":2889,"ctaButton":299,"ctaLink":300},[255],{"data":2875,"content":2876,"nodeType":71},{},[2877,2883],{"data":2878,"content":2879,"nodeType":268},{},[2880],{"data":2881,"marks":2882,"value":267,"nodeType":79},{},[],{"data":2884,"content":2885,"nodeType":84},{},[2886],{"data":2887,"marks":2888,"value":275,"nodeType":79},{},[],{"metadata":2890,"sys":2893,"fields":2898},{"tags":2891,"concepts":2892},[],[],{"space":2894,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2896,"publishedVersion":59,"revision":22,"locale":27},{"sys":2895},{"type":12,"linkType":13,"id":14},{"sys":2897},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2899},{"url":291,"details":2900,"fileName":297,"contentType":298},{"size":293,"image":2901},{"width":295,"height":296},{"sys":2903,"fields":2906},{"id":2904,"createdAt":2905},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":2907,"slug":2908,"articleIntro":2907,"category":2909},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[2910],{"metadata":2911,"sys":2914,"fields":2921},{"tags":2912,"concepts":2913},[],[],{"space":2915,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2917,"publishedVersion":246,"revision":59,"contentType":2919,"locale":27},{"sys":2916},{"type":12,"linkType":13,"id":14},{"sys":2918},{"id":20,"type":12,"linkType":21},{"sys":2920},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2922,"metaTitle":256,"metaDescription":257,"mainTitle":2923,"subtitle":276,"heroImage":2938,"ctaButton":299,"ctaLink":300},[255],{"data":2924,"content":2925,"nodeType":71},{},[2926,2932],{"data":2927,"content":2928,"nodeType":268},{},[2929],{"data":2930,"marks":2931,"value":267,"nodeType":79},{},[],{"data":2933,"content":2934,"nodeType":84},{},[2935],{"data":2936,"marks":2937,"value":275,"nodeType":79},{},[],{"metadata":2939,"sys":2942,"fields":2947},{"tags":2940,"concepts":2941},[],[],{"space":2943,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2945,"publishedVersion":59,"revision":22,"locale":27},{"sys":2944},{"type":12,"linkType":13,"id":14},{"sys":2946},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2948},{"url":291,"details":2949,"fileName":297,"contentType":298},{"size":293,"image":2950},{"width":295,"height":296},{"sys":2952,"fields":2955},{"id":2953,"createdAt":2954},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":2956,"slug":2957,"articleIntro":2956,"category":2958},"Compte 6026 - Emballages","compte-6026-emballages",[2959],{"metadata":2960,"sys":2963,"fields":2970},{"tags":2961,"concepts":2962},[],[],{"space":2964,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":2966,"publishedVersion":246,"revision":59,"contentType":2968,"locale":27},{"sys":2965},{"type":12,"linkType":13,"id":14},{"sys":2967},{"id":20,"type":12,"linkType":21},{"sys":2969},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":2971,"metaTitle":256,"metaDescription":257,"mainTitle":2972,"subtitle":276,"heroImage":2987,"ctaButton":299,"ctaLink":300},[255],{"data":2973,"content":2974,"nodeType":71},{},[2975,2981],{"data":2976,"content":2977,"nodeType":268},{},[2978],{"data":2979,"marks":2980,"value":267,"nodeType":79},{},[],{"data":2982,"content":2983,"nodeType":84},{},[2984],{"data":2985,"marks":2986,"value":275,"nodeType":79},{},[],{"metadata":2988,"sys":2991,"fields":2996},{"tags":2989,"concepts":2990},[],[],{"space":2992,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":2994,"publishedVersion":59,"revision":22,"locale":27},{"sys":2993},{"type":12,"linkType":13,"id":14},{"sys":2995},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":2997},{"url":291,"details":2998,"fileName":297,"contentType":298},{"size":293,"image":2999},{"width":295,"height":296},{"sys":3001,"fields":3004},{"id":3002,"createdAt":3003},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":3005,"slug":3006,"articleIntro":-1,"category":3007},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[3008],{"metadata":3009,"sys":3012,"fields":3019},{"tags":3010,"concepts":3011},[],[],{"space":3013,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3015,"publishedVersion":246,"revision":59,"contentType":3017,"locale":27},{"sys":3014},{"type":12,"linkType":13,"id":14},{"sys":3016},{"id":20,"type":12,"linkType":21},{"sys":3018},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3020,"metaTitle":256,"metaDescription":257,"mainTitle":3021,"subtitle":276,"heroImage":3036,"ctaButton":299,"ctaLink":300},[255],{"data":3022,"content":3023,"nodeType":71},{},[3024,3030],{"data":3025,"content":3026,"nodeType":268},{},[3027],{"data":3028,"marks":3029,"value":267,"nodeType":79},{},[],{"data":3031,"content":3032,"nodeType":84},{},[3033],{"data":3034,"marks":3035,"value":275,"nodeType":79},{},[],{"metadata":3037,"sys":3040,"fields":3045},{"tags":3038,"concepts":3039},[],[],{"space":3041,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3043,"publishedVersion":59,"revision":22,"locale":27},{"sys":3042},{"type":12,"linkType":13,"id":14},{"sys":3044},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3046},{"url":291,"details":3047,"fileName":297,"contentType":298},{"size":293,"image":3048},{"width":295,"height":296},{"sys":3050,"fields":3053},{"id":3051,"createdAt":3052},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":3054,"slug":3055,"articleIntro":3054,"category":3056},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[3057],{"metadata":3058,"sys":3061,"fields":3068},{"tags":3059,"concepts":3060},[],[],{"space":3062,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3064,"publishedVersion":246,"revision":59,"contentType":3066,"locale":27},{"sys":3063},{"type":12,"linkType":13,"id":14},{"sys":3065},{"id":20,"type":12,"linkType":21},{"sys":3067},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3069,"metaTitle":256,"metaDescription":257,"mainTitle":3070,"subtitle":276,"heroImage":3085,"ctaButton":299,"ctaLink":300},[255],{"data":3071,"content":3072,"nodeType":71},{},[3073,3079],{"data":3074,"content":3075,"nodeType":268},{},[3076],{"data":3077,"marks":3078,"value":267,"nodeType":79},{},[],{"data":3080,"content":3081,"nodeType":84},{},[3082],{"data":3083,"marks":3084,"value":275,"nodeType":79},{},[],{"metadata":3086,"sys":3089,"fields":3094},{"tags":3087,"concepts":3088},[],[],{"space":3090,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3092,"publishedVersion":59,"revision":22,"locale":27},{"sys":3091},{"type":12,"linkType":13,"id":14},{"sys":3093},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3095},{"url":291,"details":3096,"fileName":297,"contentType":298},{"size":293,"image":3097},{"width":295,"height":296},{"sys":3099,"fields":3102},{"id":3100,"createdAt":3101},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":3103,"slug":3104,"articleIntro":3103,"category":3105},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[3106],{"metadata":3107,"sys":3110,"fields":3117},{"tags":3108,"concepts":3109},[],[],{"space":3111,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3113,"publishedVersion":246,"revision":59,"contentType":3115,"locale":27},{"sys":3112},{"type":12,"linkType":13,"id":14},{"sys":3114},{"id":20,"type":12,"linkType":21},{"sys":3116},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3118,"metaTitle":256,"metaDescription":257,"mainTitle":3119,"subtitle":276,"heroImage":3134,"ctaButton":299,"ctaLink":300},[255],{"data":3120,"content":3121,"nodeType":71},{},[3122,3128],{"data":3123,"content":3124,"nodeType":268},{},[3125],{"data":3126,"marks":3127,"value":267,"nodeType":79},{},[],{"data":3129,"content":3130,"nodeType":84},{},[3131],{"data":3132,"marks":3133,"value":275,"nodeType":79},{},[],{"metadata":3135,"sys":3138,"fields":3143},{"tags":3136,"concepts":3137},[],[],{"space":3139,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3141,"publishedVersion":59,"revision":22,"locale":27},{"sys":3140},{"type":12,"linkType":13,"id":14},{"sys":3142},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3144},{"url":291,"details":3145,"fileName":297,"contentType":298},{"size":293,"image":3146},{"width":295,"height":296},{"sys":3148,"fields":3151},{"id":3149,"createdAt":3150},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":3152,"slug":3153,"articleIntro":3152,"category":3154},"Compte 2131 - Bâtiments","compte-2131-batiments",[3155],{"metadata":3156,"sys":3159,"fields":3166},{"tags":3157,"concepts":3158},[],[],{"space":3160,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3162,"publishedVersion":246,"revision":59,"contentType":3164,"locale":27},{"sys":3161},{"type":12,"linkType":13,"id":14},{"sys":3163},{"id":20,"type":12,"linkType":21},{"sys":3165},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3167,"metaTitle":256,"metaDescription":257,"mainTitle":3168,"subtitle":276,"heroImage":3183,"ctaButton":299,"ctaLink":300},[255],{"data":3169,"content":3170,"nodeType":71},{},[3171,3177],{"data":3172,"content":3173,"nodeType":268},{},[3174],{"data":3175,"marks":3176,"value":267,"nodeType":79},{},[],{"data":3178,"content":3179,"nodeType":84},{},[3180],{"data":3181,"marks":3182,"value":275,"nodeType":79},{},[],{"metadata":3184,"sys":3187,"fields":3192},{"tags":3185,"concepts":3186},[],[],{"space":3188,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3190,"publishedVersion":59,"revision":22,"locale":27},{"sys":3189},{"type":12,"linkType":13,"id":14},{"sys":3191},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3193},{"url":291,"details":3194,"fileName":297,"contentType":298},{"size":293,"image":3195},{"width":295,"height":296},{"sys":3197,"fields":3200},{"id":3198,"createdAt":3199},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":3201,"slug":3202,"articleIntro":3201,"category":3203},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[3204],{"metadata":3205,"sys":3208,"fields":3215},{"tags":3206,"concepts":3207},[],[],{"space":3209,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3211,"publishedVersion":246,"revision":59,"contentType":3213,"locale":27},{"sys":3210},{"type":12,"linkType":13,"id":14},{"sys":3212},{"id":20,"type":12,"linkType":21},{"sys":3214},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3216,"metaTitle":256,"metaDescription":257,"mainTitle":3217,"subtitle":276,"heroImage":3232,"ctaButton":299,"ctaLink":300},[255],{"data":3218,"content":3219,"nodeType":71},{},[3220,3226],{"data":3221,"content":3222,"nodeType":268},{},[3223],{"data":3224,"marks":3225,"value":267,"nodeType":79},{},[],{"data":3227,"content":3228,"nodeType":84},{},[3229],{"data":3230,"marks":3231,"value":275,"nodeType":79},{},[],{"metadata":3233,"sys":3236,"fields":3241},{"tags":3234,"concepts":3235},[],[],{"space":3237,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3239,"publishedVersion":59,"revision":22,"locale":27},{"sys":3238},{"type":12,"linkType":13,"id":14},{"sys":3240},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3242},{"url":291,"details":3243,"fileName":297,"contentType":298},{"size":293,"image":3244},{"width":295,"height":296},{"sys":3246,"fields":3249},{"id":3247,"createdAt":3248},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":3250,"slug":3251,"articleIntro":-1,"category":3252},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[3253],{"metadata":3254,"sys":3257,"fields":3264},{"tags":3255,"concepts":3256},[],[],{"space":3258,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3260,"publishedVersion":246,"revision":59,"contentType":3262,"locale":27},{"sys":3259},{"type":12,"linkType":13,"id":14},{"sys":3261},{"id":20,"type":12,"linkType":21},{"sys":3263},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3265,"metaTitle":256,"metaDescription":257,"mainTitle":3266,"subtitle":276,"heroImage":3281,"ctaButton":299,"ctaLink":300},[255],{"data":3267,"content":3268,"nodeType":71},{},[3269,3275],{"data":3270,"content":3271,"nodeType":268},{},[3272],{"data":3273,"marks":3274,"value":267,"nodeType":79},{},[],{"data":3276,"content":3277,"nodeType":84},{},[3278],{"data":3279,"marks":3280,"value":275,"nodeType":79},{},[],{"metadata":3282,"sys":3285,"fields":3290},{"tags":3283,"concepts":3284},[],[],{"space":3286,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3288,"publishedVersion":59,"revision":22,"locale":27},{"sys":3287},{"type":12,"linkType":13,"id":14},{"sys":3289},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3291},{"url":291,"details":3292,"fileName":297,"contentType":298},{"size":293,"image":3293},{"width":295,"height":296},{"sys":3295,"fields":3298},{"id":3296,"createdAt":3297},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":3299,"slug":3300,"articleIntro":3299,"category":3301},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[3302],{"metadata":3303,"sys":3306,"fields":3313},{"tags":3304,"concepts":3305},[],[],{"space":3307,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3309,"publishedVersion":246,"revision":59,"contentType":3311,"locale":27},{"sys":3308},{"type":12,"linkType":13,"id":14},{"sys":3310},{"id":20,"type":12,"linkType":21},{"sys":3312},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3314,"metaTitle":256,"metaDescription":257,"mainTitle":3315,"subtitle":276,"heroImage":3330,"ctaButton":299,"ctaLink":300},[255],{"data":3316,"content":3317,"nodeType":71},{},[3318,3324],{"data":3319,"content":3320,"nodeType":268},{},[3321],{"data":3322,"marks":3323,"value":267,"nodeType":79},{},[],{"data":3325,"content":3326,"nodeType":84},{},[3327],{"data":3328,"marks":3329,"value":275,"nodeType":79},{},[],{"metadata":3331,"sys":3334,"fields":3339},{"tags":3332,"concepts":3333},[],[],{"space":3335,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3337,"publishedVersion":59,"revision":22,"locale":27},{"sys":3336},{"type":12,"linkType":13,"id":14},{"sys":3338},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3340},{"url":291,"details":3341,"fileName":297,"contentType":298},{"size":293,"image":3342},{"width":295,"height":296},{"sys":3344,"fields":3347},{"id":3345,"createdAt":3346},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":3348,"slug":3349,"articleIntro":3348,"category":3350},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[3351],{"metadata":3352,"sys":3355,"fields":3362},{"tags":3353,"concepts":3354},[],[],{"space":3356,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3358,"publishedVersion":246,"revision":59,"contentType":3360,"locale":27},{"sys":3357},{"type":12,"linkType":13,"id":14},{"sys":3359},{"id":20,"type":12,"linkType":21},{"sys":3361},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3363,"metaTitle":256,"metaDescription":257,"mainTitle":3364,"subtitle":276,"heroImage":3379,"ctaButton":299,"ctaLink":300},[255],{"data":3365,"content":3366,"nodeType":71},{},[3367,3373],{"data":3368,"content":3369,"nodeType":268},{},[3370],{"data":3371,"marks":3372,"value":267,"nodeType":79},{},[],{"data":3374,"content":3375,"nodeType":84},{},[3376],{"data":3377,"marks":3378,"value":275,"nodeType":79},{},[],{"metadata":3380,"sys":3383,"fields":3388},{"tags":3381,"concepts":3382},[],[],{"space":3384,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3386,"publishedVersion":59,"revision":22,"locale":27},{"sys":3385},{"type":12,"linkType":13,"id":14},{"sys":3387},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3389},{"url":291,"details":3390,"fileName":297,"contentType":298},{"size":293,"image":3391},{"width":295,"height":296},{"sys":3393,"fields":3396},{"id":3394,"createdAt":3395},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":3397,"slug":3398,"articleIntro":3397,"category":3399},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[3400],{"metadata":3401,"sys":3404,"fields":3411},{"tags":3402,"concepts":3403},[],[],{"space":3405,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3407,"publishedVersion":246,"revision":59,"contentType":3409,"locale":27},{"sys":3406},{"type":12,"linkType":13,"id":14},{"sys":3408},{"id":20,"type":12,"linkType":21},{"sys":3410},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3412,"metaTitle":256,"metaDescription":257,"mainTitle":3413,"subtitle":276,"heroImage":3428,"ctaButton":299,"ctaLink":300},[255],{"data":3414,"content":3415,"nodeType":71},{},[3416,3422],{"data":3417,"content":3418,"nodeType":268},{},[3419],{"data":3420,"marks":3421,"value":267,"nodeType":79},{},[],{"data":3423,"content":3424,"nodeType":84},{},[3425],{"data":3426,"marks":3427,"value":275,"nodeType":79},{},[],{"metadata":3429,"sys":3432,"fields":3437},{"tags":3430,"concepts":3431},[],[],{"space":3433,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3435,"publishedVersion":59,"revision":22,"locale":27},{"sys":3434},{"type":12,"linkType":13,"id":14},{"sys":3436},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3438},{"url":291,"details":3439,"fileName":297,"contentType":298},{"size":293,"image":3440},{"width":295,"height":296},{"sys":3442,"fields":3445},{"id":3443,"createdAt":3444},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":3446,"slug":3447,"articleIntro":-1,"category":3448},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[3449],{"metadata":3450,"sys":3453,"fields":3460},{"tags":3451,"concepts":3452},[],[],{"space":3454,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3456,"publishedVersion":246,"revision":59,"contentType":3458,"locale":27},{"sys":3455},{"type":12,"linkType":13,"id":14},{"sys":3457},{"id":20,"type":12,"linkType":21},{"sys":3459},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3461,"metaTitle":256,"metaDescription":257,"mainTitle":3462,"subtitle":276,"heroImage":3477,"ctaButton":299,"ctaLink":300},[255],{"data":3463,"content":3464,"nodeType":71},{},[3465,3471],{"data":3466,"content":3467,"nodeType":268},{},[3468],{"data":3469,"marks":3470,"value":267,"nodeType":79},{},[],{"data":3472,"content":3473,"nodeType":84},{},[3474],{"data":3475,"marks":3476,"value":275,"nodeType":79},{},[],{"metadata":3478,"sys":3481,"fields":3486},{"tags":3479,"concepts":3480},[],[],{"space":3482,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3484,"publishedVersion":59,"revision":22,"locale":27},{"sys":3483},{"type":12,"linkType":13,"id":14},{"sys":3485},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3487},{"url":291,"details":3488,"fileName":297,"contentType":298},{"size":293,"image":3489},{"width":295,"height":296},{"sys":3491,"fields":3494},{"id":3492,"createdAt":3493},"7GH5W3gIeo0kaxv4wDjiev","2025-04-25T13:17:58.562Z",{"title":3495,"slug":3496,"articleIntro":3495,"category":3497},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[3498],{"metadata":3499,"sys":3502,"fields":3509},{"tags":3500,"concepts":3501},[],[],{"space":3503,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3505,"publishedVersion":246,"revision":59,"contentType":3507,"locale":27},{"sys":3504},{"type":12,"linkType":13,"id":14},{"sys":3506},{"id":20,"type":12,"linkType":21},{"sys":3508},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3510,"metaTitle":256,"metaDescription":257,"mainTitle":3511,"subtitle":276,"heroImage":3526,"ctaButton":299,"ctaLink":300},[255],{"data":3512,"content":3513,"nodeType":71},{},[3514,3520],{"data":3515,"content":3516,"nodeType":268},{},[3517],{"data":3518,"marks":3519,"value":267,"nodeType":79},{},[],{"data":3521,"content":3522,"nodeType":84},{},[3523],{"data":3524,"marks":3525,"value":275,"nodeType":79},{},[],{"metadata":3527,"sys":3530,"fields":3535},{"tags":3528,"concepts":3529},[],[],{"space":3531,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3533,"publishedVersion":59,"revision":22,"locale":27},{"sys":3532},{"type":12,"linkType":13,"id":14},{"sys":3534},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3536},{"url":291,"details":3537,"fileName":297,"contentType":298},{"size":293,"image":3538},{"width":295,"height":296},{"sys":3540,"fields":3543},{"id":3541,"createdAt":3542},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":3544,"slug":3545,"articleIntro":-1,"category":3546},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[3547],{"metadata":3548,"sys":3551,"fields":3558},{"tags":3549,"concepts":3550},[],[],{"space":3552,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3554,"publishedVersion":246,"revision":59,"contentType":3556,"locale":27},{"sys":3553},{"type":12,"linkType":13,"id":14},{"sys":3555},{"id":20,"type":12,"linkType":21},{"sys":3557},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3559,"metaTitle":256,"metaDescription":257,"mainTitle":3560,"subtitle":276,"heroImage":3575,"ctaButton":299,"ctaLink":300},[255],{"data":3561,"content":3562,"nodeType":71},{},[3563,3569],{"data":3564,"content":3565,"nodeType":268},{},[3566],{"data":3567,"marks":3568,"value":267,"nodeType":79},{},[],{"data":3570,"content":3571,"nodeType":84},{},[3572],{"data":3573,"marks":3574,"value":275,"nodeType":79},{},[],{"metadata":3576,"sys":3579,"fields":3584},{"tags":3577,"concepts":3578},[],[],{"space":3580,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3582,"publishedVersion":59,"revision":22,"locale":27},{"sys":3581},{"type":12,"linkType":13,"id":14},{"sys":3583},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3585},{"url":291,"details":3586,"fileName":297,"contentType":298},{"size":293,"image":3587},{"width":295,"height":296},{"sys":3589,"fields":3592},{"id":3590,"createdAt":3591},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":3593,"slug":3594,"articleIntro":3593,"category":3595},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[3596],{"metadata":3597,"sys":3600,"fields":3607},{"tags":3598,"concepts":3599},[],[],{"space":3601,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3603,"publishedVersion":246,"revision":59,"contentType":3605,"locale":27},{"sys":3602},{"type":12,"linkType":13,"id":14},{"sys":3604},{"id":20,"type":12,"linkType":21},{"sys":3606},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3608,"metaTitle":256,"metaDescription":257,"mainTitle":3609,"subtitle":276,"heroImage":3624,"ctaButton":299,"ctaLink":300},[255],{"data":3610,"content":3611,"nodeType":71},{},[3612,3618],{"data":3613,"content":3614,"nodeType":268},{},[3615],{"data":3616,"marks":3617,"value":267,"nodeType":79},{},[],{"data":3619,"content":3620,"nodeType":84},{},[3621],{"data":3622,"marks":3623,"value":275,"nodeType":79},{},[],{"metadata":3625,"sys":3628,"fields":3633},{"tags":3626,"concepts":3627},[],[],{"space":3629,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3631,"publishedVersion":59,"revision":22,"locale":27},{"sys":3630},{"type":12,"linkType":13,"id":14},{"sys":3632},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3634},{"url":291,"details":3635,"fileName":297,"contentType":298},{"size":293,"image":3636},{"width":295,"height":296},{"sys":3638,"fields":3641},{"id":3639,"createdAt":3640},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":3642,"slug":3643,"articleIntro":3642,"category":3644},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[3645],{"metadata":3646,"sys":3649,"fields":3656},{"tags":3647,"concepts":3648},[],[],{"space":3650,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3652,"publishedVersion":246,"revision":59,"contentType":3654,"locale":27},{"sys":3651},{"type":12,"linkType":13,"id":14},{"sys":3653},{"id":20,"type":12,"linkType":21},{"sys":3655},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3657,"metaTitle":256,"metaDescription":257,"mainTitle":3658,"subtitle":276,"heroImage":3673,"ctaButton":299,"ctaLink":300},[255],{"data":3659,"content":3660,"nodeType":71},{},[3661,3667],{"data":3662,"content":3663,"nodeType":268},{},[3664],{"data":3665,"marks":3666,"value":267,"nodeType":79},{},[],{"data":3668,"content":3669,"nodeType":84},{},[3670],{"data":3671,"marks":3672,"value":275,"nodeType":79},{},[],{"metadata":3674,"sys":3677,"fields":3682},{"tags":3675,"concepts":3676},[],[],{"space":3678,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3680,"publishedVersion":59,"revision":22,"locale":27},{"sys":3679},{"type":12,"linkType":13,"id":14},{"sys":3681},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3683},{"url":291,"details":3684,"fileName":297,"contentType":298},{"size":293,"image":3685},{"width":295,"height":296},{"sys":3687,"fields":3690},{"id":3688,"createdAt":3689},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":3691,"slug":3692,"articleIntro":3691,"category":3693},"Compte 503 - Actions","compte-503-actions",[3694],{"metadata":3695,"sys":3698,"fields":3705},{"tags":3696,"concepts":3697},[],[],{"space":3699,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3701,"publishedVersion":246,"revision":59,"contentType":3703,"locale":27},{"sys":3700},{"type":12,"linkType":13,"id":14},{"sys":3702},{"id":20,"type":12,"linkType":21},{"sys":3704},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3706,"metaTitle":256,"metaDescription":257,"mainTitle":3707,"subtitle":276,"heroImage":3722,"ctaButton":299,"ctaLink":300},[255],{"data":3708,"content":3709,"nodeType":71},{},[3710,3716],{"data":3711,"content":3712,"nodeType":268},{},[3713],{"data":3714,"marks":3715,"value":267,"nodeType":79},{},[],{"data":3717,"content":3718,"nodeType":84},{},[3719],{"data":3720,"marks":3721,"value":275,"nodeType":79},{},[],{"metadata":3723,"sys":3726,"fields":3731},{"tags":3724,"concepts":3725},[],[],{"space":3727,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3729,"publishedVersion":59,"revision":22,"locale":27},{"sys":3728},{"type":12,"linkType":13,"id":14},{"sys":3730},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3732},{"url":291,"details":3733,"fileName":297,"contentType":298},{"size":293,"image":3734},{"width":295,"height":296},{"sys":3736,"fields":3739},{"id":3737,"createdAt":3738},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":3740,"slug":3741,"articleIntro":3742,"category":3743},"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.",[3744],{"metadata":3745,"sys":3748,"fields":3755},{"tags":3746,"concepts":3747},[],[],{"space":3749,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3751,"publishedVersion":246,"revision":59,"contentType":3753,"locale":27},{"sys":3750},{"type":12,"linkType":13,"id":14},{"sys":3752},{"id":20,"type":12,"linkType":21},{"sys":3754},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3756,"metaTitle":256,"metaDescription":257,"mainTitle":3757,"subtitle":276,"heroImage":3772,"ctaButton":299,"ctaLink":300},[255],{"data":3758,"content":3759,"nodeType":71},{},[3760,3766],{"data":3761,"content":3762,"nodeType":268},{},[3763],{"data":3764,"marks":3765,"value":267,"nodeType":79},{},[],{"data":3767,"content":3768,"nodeType":84},{},[3769],{"data":3770,"marks":3771,"value":275,"nodeType":79},{},[],{"metadata":3773,"sys":3776,"fields":3781},{"tags":3774,"concepts":3775},[],[],{"space":3777,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3779,"publishedVersion":59,"revision":22,"locale":27},{"sys":3778},{"type":12,"linkType":13,"id":14},{"sys":3780},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3782},{"url":291,"details":3783,"fileName":297,"contentType":298},{"size":293,"image":3784},{"width":295,"height":296},{"sys":3786,"fields":3789},{"id":3787,"createdAt":3788},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":3790,"slug":3791,"articleIntro":-1,"category":3792},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[3793],{"metadata":3794,"sys":3797,"fields":3804},{"tags":3795,"concepts":3796},[],[],{"space":3798,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3800,"publishedVersion":246,"revision":59,"contentType":3802,"locale":27},{"sys":3799},{"type":12,"linkType":13,"id":14},{"sys":3801},{"id":20,"type":12,"linkType":21},{"sys":3803},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3805,"metaTitle":256,"metaDescription":257,"mainTitle":3806,"subtitle":276,"heroImage":3821,"ctaButton":299,"ctaLink":300},[255],{"data":3807,"content":3808,"nodeType":71},{},[3809,3815],{"data":3810,"content":3811,"nodeType":268},{},[3812],{"data":3813,"marks":3814,"value":267,"nodeType":79},{},[],{"data":3816,"content":3817,"nodeType":84},{},[3818],{"data":3819,"marks":3820,"value":275,"nodeType":79},{},[],{"metadata":3822,"sys":3825,"fields":3830},{"tags":3823,"concepts":3824},[],[],{"space":3826,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3828,"publishedVersion":59,"revision":22,"locale":27},{"sys":3827},{"type":12,"linkType":13,"id":14},{"sys":3829},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3831},{"url":291,"details":3832,"fileName":297,"contentType":298},{"size":293,"image":3833},{"width":295,"height":296},{"sys":3835,"fields":3838},{"id":3836,"createdAt":3837},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":3839,"slug":3840,"articleIntro":3841,"category":3842},"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",[3843],{"metadata":3844,"sys":3847,"fields":3854},{"tags":3845,"concepts":3846},[],[],{"space":3848,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3850,"publishedVersion":246,"revision":59,"contentType":3852,"locale":27},{"sys":3849},{"type":12,"linkType":13,"id":14},{"sys":3851},{"id":20,"type":12,"linkType":21},{"sys":3853},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3855,"metaTitle":256,"metaDescription":257,"mainTitle":3856,"subtitle":276,"heroImage":3871,"ctaButton":299,"ctaLink":300},[255],{"data":3857,"content":3858,"nodeType":71},{},[3859,3865],{"data":3860,"content":3861,"nodeType":268},{},[3862],{"data":3863,"marks":3864,"value":267,"nodeType":79},{},[],{"data":3866,"content":3867,"nodeType":84},{},[3868],{"data":3869,"marks":3870,"value":275,"nodeType":79},{},[],{"metadata":3872,"sys":3875,"fields":3880},{"tags":3873,"concepts":3874},[],[],{"space":3876,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3878,"publishedVersion":59,"revision":22,"locale":27},{"sys":3877},{"type":12,"linkType":13,"id":14},{"sys":3879},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3881},{"url":291,"details":3882,"fileName":297,"contentType":298},{"size":293,"image":3883},{"width":295,"height":296},{"sys":3885,"fields":3888},{"id":3886,"createdAt":3887},"2AsCehfNKF5belxwySwOk8","2025-05-27T13:57:19.087Z",{"title":3889,"slug":3890,"articleIntro":3889,"category":3891},"2611 - Actions","compte-2611-actions",[3892],{"metadata":3893,"sys":3896,"fields":3903},{"tags":3894,"concepts":3895},[],[],{"space":3897,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3899,"publishedVersion":246,"revision":59,"contentType":3901,"locale":27},{"sys":3898},{"type":12,"linkType":13,"id":14},{"sys":3900},{"id":20,"type":12,"linkType":21},{"sys":3902},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3904,"metaTitle":256,"metaDescription":257,"mainTitle":3905,"subtitle":276,"heroImage":3920,"ctaButton":299,"ctaLink":300},[255],{"data":3906,"content":3907,"nodeType":71},{},[3908,3914],{"data":3909,"content":3910,"nodeType":268},{},[3911],{"data":3912,"marks":3913,"value":267,"nodeType":79},{},[],{"data":3915,"content":3916,"nodeType":84},{},[3917],{"data":3918,"marks":3919,"value":275,"nodeType":79},{},[],{"metadata":3921,"sys":3924,"fields":3929},{"tags":3922,"concepts":3923},[],[],{"space":3925,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3927,"publishedVersion":59,"revision":22,"locale":27},{"sys":3926},{"type":12,"linkType":13,"id":14},{"sys":3928},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3930},{"url":291,"details":3931,"fileName":297,"contentType":298},{"size":293,"image":3932},{"width":295,"height":296},{"sys":3934,"fields":3937},{"id":3935,"createdAt":3936},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":3938,"slug":3939,"articleIntro":-1,"category":3940},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[3941],{"metadata":3942,"sys":3945,"fields":3952},{"tags":3943,"concepts":3944},[],[],{"space":3946,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3948,"publishedVersion":246,"revision":59,"contentType":3950,"locale":27},{"sys":3947},{"type":12,"linkType":13,"id":14},{"sys":3949},{"id":20,"type":12,"linkType":21},{"sys":3951},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":3953,"metaTitle":256,"metaDescription":257,"mainTitle":3954,"subtitle":276,"heroImage":3969,"ctaButton":299,"ctaLink":300},[255],{"data":3955,"content":3956,"nodeType":71},{},[3957,3963],{"data":3958,"content":3959,"nodeType":268},{},[3960],{"data":3961,"marks":3962,"value":267,"nodeType":79},{},[],{"data":3964,"content":3965,"nodeType":84},{},[3966],{"data":3967,"marks":3968,"value":275,"nodeType":79},{},[],{"metadata":3970,"sys":3973,"fields":3978},{"tags":3971,"concepts":3972},[],[],{"space":3974,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":3976,"publishedVersion":59,"revision":22,"locale":27},{"sys":3975},{"type":12,"linkType":13,"id":14},{"sys":3977},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":3979},{"url":291,"details":3980,"fileName":297,"contentType":298},{"size":293,"image":3981},{"width":295,"height":296},{"sys":3983,"fields":3986},{"id":3984,"createdAt":3985},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":3987,"slug":3988,"articleIntro":3987,"category":3989},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[3990],{"metadata":3991,"sys":3994,"fields":4001},{"tags":3992,"concepts":3993},[],[],{"space":3995,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":3997,"publishedVersion":246,"revision":59,"contentType":3999,"locale":27},{"sys":3996},{"type":12,"linkType":13,"id":14},{"sys":3998},{"id":20,"type":12,"linkType":21},{"sys":4000},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4002,"metaTitle":256,"metaDescription":257,"mainTitle":4003,"subtitle":276,"heroImage":4018,"ctaButton":299,"ctaLink":300},[255],{"data":4004,"content":4005,"nodeType":71},{},[4006,4012],{"data":4007,"content":4008,"nodeType":268},{},[4009],{"data":4010,"marks":4011,"value":267,"nodeType":79},{},[],{"data":4013,"content":4014,"nodeType":84},{},[4015],{"data":4016,"marks":4017,"value":275,"nodeType":79},{},[],{"metadata":4019,"sys":4022,"fields":4027},{"tags":4020,"concepts":4021},[],[],{"space":4023,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4025,"publishedVersion":59,"revision":22,"locale":27},{"sys":4024},{"type":12,"linkType":13,"id":14},{"sys":4026},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4028},{"url":291,"details":4029,"fileName":297,"contentType":298},{"size":293,"image":4030},{"width":295,"height":296},{"sys":4032,"fields":4035},{"id":4033,"createdAt":4034},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":4036,"slug":4037,"articleIntro":-1,"category":4038},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[4039],{"metadata":4040,"sys":4043,"fields":4050},{"tags":4041,"concepts":4042},[],[],{"space":4044,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4046,"publishedVersion":246,"revision":59,"contentType":4048,"locale":27},{"sys":4045},{"type":12,"linkType":13,"id":14},{"sys":4047},{"id":20,"type":12,"linkType":21},{"sys":4049},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4051,"metaTitle":256,"metaDescription":257,"mainTitle":4052,"subtitle":276,"heroImage":4067,"ctaButton":299,"ctaLink":300},[255],{"data":4053,"content":4054,"nodeType":71},{},[4055,4061],{"data":4056,"content":4057,"nodeType":268},{},[4058],{"data":4059,"marks":4060,"value":267,"nodeType":79},{},[],{"data":4062,"content":4063,"nodeType":84},{},[4064],{"data":4065,"marks":4066,"value":275,"nodeType":79},{},[],{"metadata":4068,"sys":4071,"fields":4076},{"tags":4069,"concepts":4070},[],[],{"space":4072,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4074,"publishedVersion":59,"revision":22,"locale":27},{"sys":4073},{"type":12,"linkType":13,"id":14},{"sys":4075},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4077},{"url":291,"details":4078,"fileName":297,"contentType":298},{"size":293,"image":4079},{"width":295,"height":296},{"sys":4081,"fields":4084},{"id":4082,"createdAt":4083},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":4085,"slug":4086,"articleIntro":4085,"category":4087},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[4088],{"metadata":4089,"sys":4092,"fields":4099},{"tags":4090,"concepts":4091},[],[],{"space":4093,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4095,"publishedVersion":246,"revision":59,"contentType":4097,"locale":27},{"sys":4094},{"type":12,"linkType":13,"id":14},{"sys":4096},{"id":20,"type":12,"linkType":21},{"sys":4098},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4100,"metaTitle":256,"metaDescription":257,"mainTitle":4101,"subtitle":276,"heroImage":4116,"ctaButton":299,"ctaLink":300},[255],{"data":4102,"content":4103,"nodeType":71},{},[4104,4110],{"data":4105,"content":4106,"nodeType":268},{},[4107],{"data":4108,"marks":4109,"value":267,"nodeType":79},{},[],{"data":4111,"content":4112,"nodeType":84},{},[4113],{"data":4114,"marks":4115,"value":275,"nodeType":79},{},[],{"metadata":4117,"sys":4120,"fields":4125},{"tags":4118,"concepts":4119},[],[],{"space":4121,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4123,"publishedVersion":59,"revision":22,"locale":27},{"sys":4122},{"type":12,"linkType":13,"id":14},{"sys":4124},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4126},{"url":291,"details":4127,"fileName":297,"contentType":298},{"size":293,"image":4128},{"width":295,"height":296},{"sys":4130,"fields":4133},{"id":4131,"createdAt":4132},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":4134,"slug":4135,"articleIntro":-1,"category":4136},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[4137],{"metadata":4138,"sys":4141,"fields":4148},{"tags":4139,"concepts":4140},[],[],{"space":4142,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4144,"publishedVersion":246,"revision":59,"contentType":4146,"locale":27},{"sys":4143},{"type":12,"linkType":13,"id":14},{"sys":4145},{"id":20,"type":12,"linkType":21},{"sys":4147},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4149,"metaTitle":256,"metaDescription":257,"mainTitle":4150,"subtitle":276,"heroImage":4165,"ctaButton":299,"ctaLink":300},[255],{"data":4151,"content":4152,"nodeType":71},{},[4153,4159],{"data":4154,"content":4155,"nodeType":268},{},[4156],{"data":4157,"marks":4158,"value":267,"nodeType":79},{},[],{"data":4160,"content":4161,"nodeType":84},{},[4162],{"data":4163,"marks":4164,"value":275,"nodeType":79},{},[],{"metadata":4166,"sys":4169,"fields":4174},{"tags":4167,"concepts":4168},[],[],{"space":4170,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4172,"publishedVersion":59,"revision":22,"locale":27},{"sys":4171},{"type":12,"linkType":13,"id":14},{"sys":4173},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4175},{"url":291,"details":4176,"fileName":297,"contentType":298},{"size":293,"image":4177},{"width":295,"height":296},{"sys":4179,"fields":4182},{"id":4180,"createdAt":4181},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":4183,"slug":4184,"articleIntro":4183,"category":4185},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[4186],{"metadata":4187,"sys":4190,"fields":4197},{"tags":4188,"concepts":4189},[],[],{"space":4191,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4193,"publishedVersion":246,"revision":59,"contentType":4195,"locale":27},{"sys":4192},{"type":12,"linkType":13,"id":14},{"sys":4194},{"id":20,"type":12,"linkType":21},{"sys":4196},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4198,"metaTitle":256,"metaDescription":257,"mainTitle":4199,"subtitle":276,"heroImage":4214,"ctaButton":299,"ctaLink":300},[255],{"data":4200,"content":4201,"nodeType":71},{},[4202,4208],{"data":4203,"content":4204,"nodeType":268},{},[4205],{"data":4206,"marks":4207,"value":267,"nodeType":79},{},[],{"data":4209,"content":4210,"nodeType":84},{},[4211],{"data":4212,"marks":4213,"value":275,"nodeType":79},{},[],{"metadata":4215,"sys":4218,"fields":4223},{"tags":4216,"concepts":4217},[],[],{"space":4219,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4221,"publishedVersion":59,"revision":22,"locale":27},{"sys":4220},{"type":12,"linkType":13,"id":14},{"sys":4222},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4224},{"url":291,"details":4225,"fileName":297,"contentType":298},{"size":293,"image":4226},{"width":295,"height":296},{"sys":4228,"fields":4231},{"id":4229,"createdAt":4230},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":4232,"slug":4233,"articleIntro":4232,"category":4234},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[4235],{"metadata":4236,"sys":4239,"fields":4246},{"tags":4237,"concepts":4238},[],[],{"space":4240,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4242,"publishedVersion":246,"revision":59,"contentType":4244,"locale":27},{"sys":4241},{"type":12,"linkType":13,"id":14},{"sys":4243},{"id":20,"type":12,"linkType":21},{"sys":4245},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4247,"metaTitle":256,"metaDescription":257,"mainTitle":4248,"subtitle":276,"heroImage":4263,"ctaButton":299,"ctaLink":300},[255],{"data":4249,"content":4250,"nodeType":71},{},[4251,4257],{"data":4252,"content":4253,"nodeType":268},{},[4254],{"data":4255,"marks":4256,"value":267,"nodeType":79},{},[],{"data":4258,"content":4259,"nodeType":84},{},[4260],{"data":4261,"marks":4262,"value":275,"nodeType":79},{},[],{"metadata":4264,"sys":4267,"fields":4272},{"tags":4265,"concepts":4266},[],[],{"space":4268,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4270,"publishedVersion":59,"revision":22,"locale":27},{"sys":4269},{"type":12,"linkType":13,"id":14},{"sys":4271},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4273},{"url":291,"details":4274,"fileName":297,"contentType":298},{"size":293,"image":4275},{"width":295,"height":296},{"sys":4277,"fields":4280},{"id":4278,"createdAt":4279},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":4281,"slug":4282,"articleIntro":-1,"category":4283},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[4284],{"metadata":4285,"sys":4288,"fields":4295},{"tags":4286,"concepts":4287},[],[],{"space":4289,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4291,"publishedVersion":246,"revision":59,"contentType":4293,"locale":27},{"sys":4290},{"type":12,"linkType":13,"id":14},{"sys":4292},{"id":20,"type":12,"linkType":21},{"sys":4294},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4296,"metaTitle":256,"metaDescription":257,"mainTitle":4297,"subtitle":276,"heroImage":4312,"ctaButton":299,"ctaLink":300},[255],{"data":4298,"content":4299,"nodeType":71},{},[4300,4306],{"data":4301,"content":4302,"nodeType":268},{},[4303],{"data":4304,"marks":4305,"value":267,"nodeType":79},{},[],{"data":4307,"content":4308,"nodeType":84},{},[4309],{"data":4310,"marks":4311,"value":275,"nodeType":79},{},[],{"metadata":4313,"sys":4316,"fields":4321},{"tags":4314,"concepts":4315},[],[],{"space":4317,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4319,"publishedVersion":59,"revision":22,"locale":27},{"sys":4318},{"type":12,"linkType":13,"id":14},{"sys":4320},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4322},{"url":291,"details":4323,"fileName":297,"contentType":298},{"size":293,"image":4324},{"width":295,"height":296},{"sys":4326,"fields":4329},{"id":4327,"createdAt":4328},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":4330,"slug":4331,"articleIntro":-1,"category":4332},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[4333],{"metadata":4334,"sys":4337,"fields":4344},{"tags":4335,"concepts":4336},[],[],{"space":4338,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4340,"publishedVersion":246,"revision":59,"contentType":4342,"locale":27},{"sys":4339},{"type":12,"linkType":13,"id":14},{"sys":4341},{"id":20,"type":12,"linkType":21},{"sys":4343},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4345,"metaTitle":256,"metaDescription":257,"mainTitle":4346,"subtitle":276,"heroImage":4361,"ctaButton":299,"ctaLink":300},[255],{"data":4347,"content":4348,"nodeType":71},{},[4349,4355],{"data":4350,"content":4351,"nodeType":268},{},[4352],{"data":4353,"marks":4354,"value":267,"nodeType":79},{},[],{"data":4356,"content":4357,"nodeType":84},{},[4358],{"data":4359,"marks":4360,"value":275,"nodeType":79},{},[],{"metadata":4362,"sys":4365,"fields":4370},{"tags":4363,"concepts":4364},[],[],{"space":4366,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4368,"publishedVersion":59,"revision":22,"locale":27},{"sys":4367},{"type":12,"linkType":13,"id":14},{"sys":4369},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4371},{"url":291,"details":4372,"fileName":297,"contentType":298},{"size":293,"image":4373},{"width":295,"height":296},{"sys":4375,"fields":4378},{"id":4376,"createdAt":4377},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":4379,"slug":4380,"articleIntro":4379,"category":4381},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[4382],{"metadata":4383,"sys":4386,"fields":4393},{"tags":4384,"concepts":4385},[],[],{"space":4387,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4389,"publishedVersion":246,"revision":59,"contentType":4391,"locale":27},{"sys":4388},{"type":12,"linkType":13,"id":14},{"sys":4390},{"id":20,"type":12,"linkType":21},{"sys":4392},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4394,"metaTitle":256,"metaDescription":257,"mainTitle":4395,"subtitle":276,"heroImage":4410,"ctaButton":299,"ctaLink":300},[255],{"data":4396,"content":4397,"nodeType":71},{},[4398,4404],{"data":4399,"content":4400,"nodeType":268},{},[4401],{"data":4402,"marks":4403,"value":267,"nodeType":79},{},[],{"data":4405,"content":4406,"nodeType":84},{},[4407],{"data":4408,"marks":4409,"value":275,"nodeType":79},{},[],{"metadata":4411,"sys":4414,"fields":4419},{"tags":4412,"concepts":4413},[],[],{"space":4415,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4417,"publishedVersion":59,"revision":22,"locale":27},{"sys":4416},{"type":12,"linkType":13,"id":14},{"sys":4418},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4420},{"url":291,"details":4421,"fileName":297,"contentType":298},{"size":293,"image":4422},{"width":295,"height":296},{"sys":4424,"fields":4427},{"id":4425,"createdAt":4426},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":4428,"slug":4429,"articleIntro":4428,"category":4430},"2313 - Constructions","compte-2313-constructions",[4431],{"metadata":4432,"sys":4435,"fields":4442},{"tags":4433,"concepts":4434},[],[],{"space":4436,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4438,"publishedVersion":246,"revision":59,"contentType":4440,"locale":27},{"sys":4437},{"type":12,"linkType":13,"id":14},{"sys":4439},{"id":20,"type":12,"linkType":21},{"sys":4441},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4443,"metaTitle":256,"metaDescription":257,"mainTitle":4444,"subtitle":276,"heroImage":4459,"ctaButton":299,"ctaLink":300},[255],{"data":4445,"content":4446,"nodeType":71},{},[4447,4453],{"data":4448,"content":4449,"nodeType":268},{},[4450],{"data":4451,"marks":4452,"value":267,"nodeType":79},{},[],{"data":4454,"content":4455,"nodeType":84},{},[4456],{"data":4457,"marks":4458,"value":275,"nodeType":79},{},[],{"metadata":4460,"sys":4463,"fields":4468},{"tags":4461,"concepts":4462},[],[],{"space":4464,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4466,"publishedVersion":59,"revision":22,"locale":27},{"sys":4465},{"type":12,"linkType":13,"id":14},{"sys":4467},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4469},{"url":291,"details":4470,"fileName":297,"contentType":298},{"size":293,"image":4471},{"width":295,"height":296},{"sys":4473,"fields":4476},{"id":4474,"createdAt":4475},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":4477,"slug":4478,"articleIntro":4477,"category":4479},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[4480],{"metadata":4481,"sys":4484,"fields":4491},{"tags":4482,"concepts":4483},[],[],{"space":4485,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4487,"publishedVersion":246,"revision":59,"contentType":4489,"locale":27},{"sys":4486},{"type":12,"linkType":13,"id":14},{"sys":4488},{"id":20,"type":12,"linkType":21},{"sys":4490},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4492,"metaTitle":256,"metaDescription":257,"mainTitle":4493,"subtitle":276,"heroImage":4508,"ctaButton":299,"ctaLink":300},[255],{"data":4494,"content":4495,"nodeType":71},{},[4496,4502],{"data":4497,"content":4498,"nodeType":268},{},[4499],{"data":4500,"marks":4501,"value":267,"nodeType":79},{},[],{"data":4503,"content":4504,"nodeType":84},{},[4505],{"data":4506,"marks":4507,"value":275,"nodeType":79},{},[],{"metadata":4509,"sys":4512,"fields":4517},{"tags":4510,"concepts":4511},[],[],{"space":4513,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4515,"publishedVersion":59,"revision":22,"locale":27},{"sys":4514},{"type":12,"linkType":13,"id":14},{"sys":4516},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4518},{"url":291,"details":4519,"fileName":297,"contentType":298},{"size":293,"image":4520},{"width":295,"height":296},{"sys":4522,"fields":4525},{"id":4523,"createdAt":4524},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":4526,"slug":4527,"articleIntro":4526,"category":4528},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[4529],{"metadata":4530,"sys":4533,"fields":4540},{"tags":4531,"concepts":4532},[],[],{"space":4534,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4536,"publishedVersion":246,"revision":59,"contentType":4538,"locale":27},{"sys":4535},{"type":12,"linkType":13,"id":14},{"sys":4537},{"id":20,"type":12,"linkType":21},{"sys":4539},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4541,"metaTitle":256,"metaDescription":257,"mainTitle":4542,"subtitle":276,"heroImage":4557,"ctaButton":299,"ctaLink":300},[255],{"data":4543,"content":4544,"nodeType":71},{},[4545,4551],{"data":4546,"content":4547,"nodeType":268},{},[4548],{"data":4549,"marks":4550,"value":267,"nodeType":79},{},[],{"data":4552,"content":4553,"nodeType":84},{},[4554],{"data":4555,"marks":4556,"value":275,"nodeType":79},{},[],{"metadata":4558,"sys":4561,"fields":4566},{"tags":4559,"concepts":4560},[],[],{"space":4562,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4564,"publishedVersion":59,"revision":22,"locale":27},{"sys":4563},{"type":12,"linkType":13,"id":14},{"sys":4565},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4567},{"url":291,"details":4568,"fileName":297,"contentType":298},{"size":293,"image":4569},{"width":295,"height":296},{"sys":4571,"fields":4574},{"id":4572,"createdAt":4573},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":4575,"slug":4576,"articleIntro":4575,"category":4577},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[4578],{"metadata":4579,"sys":4582,"fields":4589},{"tags":4580,"concepts":4581},[],[],{"space":4583,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4585,"publishedVersion":246,"revision":59,"contentType":4587,"locale":27},{"sys":4584},{"type":12,"linkType":13,"id":14},{"sys":4586},{"id":20,"type":12,"linkType":21},{"sys":4588},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4590,"metaTitle":256,"metaDescription":257,"mainTitle":4591,"subtitle":276,"heroImage":4606,"ctaButton":299,"ctaLink":300},[255],{"data":4592,"content":4593,"nodeType":71},{},[4594,4600],{"data":4595,"content":4596,"nodeType":268},{},[4597],{"data":4598,"marks":4599,"value":267,"nodeType":79},{},[],{"data":4601,"content":4602,"nodeType":84},{},[4603],{"data":4604,"marks":4605,"value":275,"nodeType":79},{},[],{"metadata":4607,"sys":4610,"fields":4615},{"tags":4608,"concepts":4609},[],[],{"space":4611,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4613,"publishedVersion":59,"revision":22,"locale":27},{"sys":4612},{"type":12,"linkType":13,"id":14},{"sys":4614},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4616},{"url":291,"details":4617,"fileName":297,"contentType":298},{"size":293,"image":4618},{"width":295,"height":296},{"sys":4620,"fields":4623},{"id":4621,"createdAt":4622},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":4624,"slug":4625,"articleIntro":4624,"category":4626},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[4627],{"metadata":4628,"sys":4631,"fields":4638},{"tags":4629,"concepts":4630},[],[],{"space":4632,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4634,"publishedVersion":246,"revision":59,"contentType":4636,"locale":27},{"sys":4633},{"type":12,"linkType":13,"id":14},{"sys":4635},{"id":20,"type":12,"linkType":21},{"sys":4637},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4639,"metaTitle":256,"metaDescription":257,"mainTitle":4640,"subtitle":276,"heroImage":4655,"ctaButton":299,"ctaLink":300},[255],{"data":4641,"content":4642,"nodeType":71},{},[4643,4649],{"data":4644,"content":4645,"nodeType":268},{},[4646],{"data":4647,"marks":4648,"value":267,"nodeType":79},{},[],{"data":4650,"content":4651,"nodeType":84},{},[4652],{"data":4653,"marks":4654,"value":275,"nodeType":79},{},[],{"metadata":4656,"sys":4659,"fields":4664},{"tags":4657,"concepts":4658},[],[],{"space":4660,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4662,"publishedVersion":59,"revision":22,"locale":27},{"sys":4661},{"type":12,"linkType":13,"id":14},{"sys":4663},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4665},{"url":291,"details":4666,"fileName":297,"contentType":298},{"size":293,"image":4667},{"width":295,"height":296},{"sys":4669,"fields":4672},{"id":4670,"createdAt":4671},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":4673,"slug":4674,"articleIntro":-1,"category":4675},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[4676],{"metadata":4677,"sys":4680,"fields":4687},{"tags":4678,"concepts":4679},[],[],{"space":4681,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4683,"publishedVersion":246,"revision":59,"contentType":4685,"locale":27},{"sys":4682},{"type":12,"linkType":13,"id":14},{"sys":4684},{"id":20,"type":12,"linkType":21},{"sys":4686},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4688,"metaTitle":256,"metaDescription":257,"mainTitle":4689,"subtitle":276,"heroImage":4704,"ctaButton":299,"ctaLink":300},[255],{"data":4690,"content":4691,"nodeType":71},{},[4692,4698],{"data":4693,"content":4694,"nodeType":268},{},[4695],{"data":4696,"marks":4697,"value":267,"nodeType":79},{},[],{"data":4699,"content":4700,"nodeType":84},{},[4701],{"data":4702,"marks":4703,"value":275,"nodeType":79},{},[],{"metadata":4705,"sys":4708,"fields":4713},{"tags":4706,"concepts":4707},[],[],{"space":4709,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4711,"publishedVersion":59,"revision":22,"locale":27},{"sys":4710},{"type":12,"linkType":13,"id":14},{"sys":4712},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4714},{"url":291,"details":4715,"fileName":297,"contentType":298},{"size":293,"image":4716},{"width":295,"height":296},{"sys":4718,"fields":4721},{"id":4719,"createdAt":4720},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":4722,"slug":4723,"articleIntro":-1,"category":4724},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[4725],{"metadata":4726,"sys":4729,"fields":4736},{"tags":4727,"concepts":4728},[],[],{"space":4730,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4732,"publishedVersion":246,"revision":59,"contentType":4734,"locale":27},{"sys":4731},{"type":12,"linkType":13,"id":14},{"sys":4733},{"id":20,"type":12,"linkType":21},{"sys":4735},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4737,"metaTitle":256,"metaDescription":257,"mainTitle":4738,"subtitle":276,"heroImage":4753,"ctaButton":299,"ctaLink":300},[255],{"data":4739,"content":4740,"nodeType":71},{},[4741,4747],{"data":4742,"content":4743,"nodeType":268},{},[4744],{"data":4745,"marks":4746,"value":267,"nodeType":79},{},[],{"data":4748,"content":4749,"nodeType":84},{},[4750],{"data":4751,"marks":4752,"value":275,"nodeType":79},{},[],{"metadata":4754,"sys":4757,"fields":4762},{"tags":4755,"concepts":4756},[],[],{"space":4758,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4760,"publishedVersion":59,"revision":22,"locale":27},{"sys":4759},{"type":12,"linkType":13,"id":14},{"sys":4761},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4763},{"url":291,"details":4764,"fileName":297,"contentType":298},{"size":293,"image":4765},{"width":295,"height":296},{"sys":4767,"fields":4770},{"id":4768,"createdAt":4769},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":4771,"slug":4772,"articleIntro":4771,"category":4773},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[4774],{"metadata":4775,"sys":4778,"fields":4785},{"tags":4776,"concepts":4777},[],[],{"space":4779,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4781,"publishedVersion":246,"revision":59,"contentType":4783,"locale":27},{"sys":4780},{"type":12,"linkType":13,"id":14},{"sys":4782},{"id":20,"type":12,"linkType":21},{"sys":4784},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4786,"metaTitle":256,"metaDescription":257,"mainTitle":4787,"subtitle":276,"heroImage":4802,"ctaButton":299,"ctaLink":300},[255],{"data":4788,"content":4789,"nodeType":71},{},[4790,4796],{"data":4791,"content":4792,"nodeType":268},{},[4793],{"data":4794,"marks":4795,"value":267,"nodeType":79},{},[],{"data":4797,"content":4798,"nodeType":84},{},[4799],{"data":4800,"marks":4801,"value":275,"nodeType":79},{},[],{"metadata":4803,"sys":4806,"fields":4811},{"tags":4804,"concepts":4805},[],[],{"space":4807,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4809,"publishedVersion":59,"revision":22,"locale":27},{"sys":4808},{"type":12,"linkType":13,"id":14},{"sys":4810},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4812},{"url":291,"details":4813,"fileName":297,"contentType":298},{"size":293,"image":4814},{"width":295,"height":296},{"sys":4816,"fields":4819},{"id":4817,"createdAt":4818},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":4820,"slug":4821,"articleIntro":4820,"category":4822},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[4823],{"metadata":4824,"sys":4827,"fields":4834},{"tags":4825,"concepts":4826},[],[],{"space":4828,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4830,"publishedVersion":246,"revision":59,"contentType":4832,"locale":27},{"sys":4829},{"type":12,"linkType":13,"id":14},{"sys":4831},{"id":20,"type":12,"linkType":21},{"sys":4833},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4835,"metaTitle":256,"metaDescription":257,"mainTitle":4836,"subtitle":276,"heroImage":4851,"ctaButton":299,"ctaLink":300},[255],{"data":4837,"content":4838,"nodeType":71},{},[4839,4845],{"data":4840,"content":4841,"nodeType":268},{},[4842],{"data":4843,"marks":4844,"value":267,"nodeType":79},{},[],{"data":4846,"content":4847,"nodeType":84},{},[4848],{"data":4849,"marks":4850,"value":275,"nodeType":79},{},[],{"metadata":4852,"sys":4855,"fields":4860},{"tags":4853,"concepts":4854},[],[],{"space":4856,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4858,"publishedVersion":59,"revision":22,"locale":27},{"sys":4857},{"type":12,"linkType":13,"id":14},{"sys":4859},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4861},{"url":291,"details":4862,"fileName":297,"contentType":298},{"size":293,"image":4863},{"width":295,"height":296},{"sys":4865,"fields":4868},{"id":4866,"createdAt":4867},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":4869,"slug":4870,"articleIntro":4869,"category":4871},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[4872],{"metadata":4873,"sys":4876,"fields":4883},{"tags":4874,"concepts":4875},[],[],{"space":4877,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4879,"publishedVersion":246,"revision":59,"contentType":4881,"locale":27},{"sys":4878},{"type":12,"linkType":13,"id":14},{"sys":4880},{"id":20,"type":12,"linkType":21},{"sys":4882},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4884,"metaTitle":256,"metaDescription":257,"mainTitle":4885,"subtitle":276,"heroImage":4900,"ctaButton":299,"ctaLink":300},[255],{"data":4886,"content":4887,"nodeType":71},{},[4888,4894],{"data":4889,"content":4890,"nodeType":268},{},[4891],{"data":4892,"marks":4893,"value":267,"nodeType":79},{},[],{"data":4895,"content":4896,"nodeType":84},{},[4897],{"data":4898,"marks":4899,"value":275,"nodeType":79},{},[],{"metadata":4901,"sys":4904,"fields":4909},{"tags":4902,"concepts":4903},[],[],{"space":4905,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4907,"publishedVersion":59,"revision":22,"locale":27},{"sys":4906},{"type":12,"linkType":13,"id":14},{"sys":4908},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4910},{"url":291,"details":4911,"fileName":297,"contentType":298},{"size":293,"image":4912},{"width":295,"height":296},{"sys":4914,"fields":4917},{"id":4915,"createdAt":4916},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":4918,"slug":4919,"articleIntro":4918,"category":4920},"6248 - Divers","compte-6248-divers",[4921],{"metadata":4922,"sys":4925,"fields":4932},{"tags":4923,"concepts":4924},[],[],{"space":4926,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4928,"publishedVersion":246,"revision":59,"contentType":4930,"locale":27},{"sys":4927},{"type":12,"linkType":13,"id":14},{"sys":4929},{"id":20,"type":12,"linkType":21},{"sys":4931},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4933,"metaTitle":256,"metaDescription":257,"mainTitle":4934,"subtitle":276,"heroImage":4949,"ctaButton":299,"ctaLink":300},[255],{"data":4935,"content":4936,"nodeType":71},{},[4937,4943],{"data":4938,"content":4939,"nodeType":268},{},[4940],{"data":4941,"marks":4942,"value":267,"nodeType":79},{},[],{"data":4944,"content":4945,"nodeType":84},{},[4946],{"data":4947,"marks":4948,"value":275,"nodeType":79},{},[],{"metadata":4950,"sys":4953,"fields":4958},{"tags":4951,"concepts":4952},[],[],{"space":4954,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":4956,"publishedVersion":59,"revision":22,"locale":27},{"sys":4955},{"type":12,"linkType":13,"id":14},{"sys":4957},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":4959},{"url":291,"details":4960,"fileName":297,"contentType":298},{"size":293,"image":4961},{"width":295,"height":296},{"sys":4963,"fields":4966},{"id":4964,"createdAt":4965},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":4967,"slug":4968,"articleIntro":4967,"category":4969},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[4970],{"metadata":4971,"sys":4974,"fields":4981},{"tags":4972,"concepts":4973},[],[],{"space":4975,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":4977,"publishedVersion":246,"revision":59,"contentType":4979,"locale":27},{"sys":4976},{"type":12,"linkType":13,"id":14},{"sys":4978},{"id":20,"type":12,"linkType":21},{"sys":4980},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":4982,"metaTitle":256,"metaDescription":257,"mainTitle":4983,"subtitle":276,"heroImage":4998,"ctaButton":299,"ctaLink":300},[255],{"data":4984,"content":4985,"nodeType":71},{},[4986,4992],{"data":4987,"content":4988,"nodeType":268},{},[4989],{"data":4990,"marks":4991,"value":267,"nodeType":79},{},[],{"data":4993,"content":4994,"nodeType":84},{},[4995],{"data":4996,"marks":4997,"value":275,"nodeType":79},{},[],{"metadata":4999,"sys":5002,"fields":5007},{"tags":5000,"concepts":5001},[],[],{"space":5003,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5005,"publishedVersion":59,"revision":22,"locale":27},{"sys":5004},{"type":12,"linkType":13,"id":14},{"sys":5006},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5008},{"url":291,"details":5009,"fileName":297,"contentType":298},{"size":293,"image":5010},{"width":295,"height":296},{"sys":5012,"fields":5015},{"id":5013,"createdAt":5014},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":5016,"slug":5017,"articleIntro":5016,"category":5018},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[5019],{"metadata":5020,"sys":5023,"fields":5030},{"tags":5021,"concepts":5022},[],[],{"space":5024,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5026,"publishedVersion":246,"revision":59,"contentType":5028,"locale":27},{"sys":5025},{"type":12,"linkType":13,"id":14},{"sys":5027},{"id":20,"type":12,"linkType":21},{"sys":5029},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5031,"metaTitle":256,"metaDescription":257,"mainTitle":5032,"subtitle":276,"heroImage":5047,"ctaButton":299,"ctaLink":300},[255],{"data":5033,"content":5034,"nodeType":71},{},[5035,5041],{"data":5036,"content":5037,"nodeType":268},{},[5038],{"data":5039,"marks":5040,"value":267,"nodeType":79},{},[],{"data":5042,"content":5043,"nodeType":84},{},[5044],{"data":5045,"marks":5046,"value":275,"nodeType":79},{},[],{"metadata":5048,"sys":5051,"fields":5056},{"tags":5049,"concepts":5050},[],[],{"space":5052,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5054,"publishedVersion":59,"revision":22,"locale":27},{"sys":5053},{"type":12,"linkType":13,"id":14},{"sys":5055},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5057},{"url":291,"details":5058,"fileName":297,"contentType":298},{"size":293,"image":5059},{"width":295,"height":296},{"sys":5061,"fields":5064},{"id":5062,"createdAt":5063},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":5065,"slug":5066,"articleIntro":5067,"category":5068},"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.",[5069],{"metadata":5070,"sys":5073,"fields":5080},{"tags":5071,"concepts":5072},[],[],{"space":5074,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5076,"publishedVersion":246,"revision":59,"contentType":5078,"locale":27},{"sys":5075},{"type":12,"linkType":13,"id":14},{"sys":5077},{"id":20,"type":12,"linkType":21},{"sys":5079},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5081,"metaTitle":256,"metaDescription":257,"mainTitle":5082,"subtitle":276,"heroImage":5097,"ctaButton":299,"ctaLink":300},[255],{"data":5083,"content":5084,"nodeType":71},{},[5085,5091],{"data":5086,"content":5087,"nodeType":268},{},[5088],{"data":5089,"marks":5090,"value":267,"nodeType":79},{},[],{"data":5092,"content":5093,"nodeType":84},{},[5094],{"data":5095,"marks":5096,"value":275,"nodeType":79},{},[],{"metadata":5098,"sys":5101,"fields":5106},{"tags":5099,"concepts":5100},[],[],{"space":5102,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5104,"publishedVersion":59,"revision":22,"locale":27},{"sys":5103},{"type":12,"linkType":13,"id":14},{"sys":5105},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5107},{"url":291,"details":5108,"fileName":297,"contentType":298},{"size":293,"image":5109},{"width":295,"height":296},{"sys":5111,"fields":5114},{"id":5112,"createdAt":5113},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":5115,"slug":5116,"articleIntro":5115,"category":5117},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[5118],{"metadata":5119,"sys":5122,"fields":5129},{"tags":5120,"concepts":5121},[],[],{"space":5123,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5125,"publishedVersion":246,"revision":59,"contentType":5127,"locale":27},{"sys":5124},{"type":12,"linkType":13,"id":14},{"sys":5126},{"id":20,"type":12,"linkType":21},{"sys":5128},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5130,"metaTitle":256,"metaDescription":257,"mainTitle":5131,"subtitle":276,"heroImage":5146,"ctaButton":299,"ctaLink":300},[255],{"data":5132,"content":5133,"nodeType":71},{},[5134,5140],{"data":5135,"content":5136,"nodeType":268},{},[5137],{"data":5138,"marks":5139,"value":267,"nodeType":79},{},[],{"data":5141,"content":5142,"nodeType":84},{},[5143],{"data":5144,"marks":5145,"value":275,"nodeType":79},{},[],{"metadata":5147,"sys":5150,"fields":5155},{"tags":5148,"concepts":5149},[],[],{"space":5151,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5153,"publishedVersion":59,"revision":22,"locale":27},{"sys":5152},{"type":12,"linkType":13,"id":14},{"sys":5154},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5156},{"url":291,"details":5157,"fileName":297,"contentType":298},{"size":293,"image":5158},{"width":295,"height":296},{"sys":5160,"fields":5163},{"id":5161,"createdAt":5162},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":5164,"slug":5165,"articleIntro":5164,"category":5166},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[5167],{"metadata":5168,"sys":5171,"fields":5178},{"tags":5169,"concepts":5170},[],[],{"space":5172,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5174,"publishedVersion":246,"revision":59,"contentType":5176,"locale":27},{"sys":5173},{"type":12,"linkType":13,"id":14},{"sys":5175},{"id":20,"type":12,"linkType":21},{"sys":5177},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5179,"metaTitle":256,"metaDescription":257,"mainTitle":5180,"subtitle":276,"heroImage":5195,"ctaButton":299,"ctaLink":300},[255],{"data":5181,"content":5182,"nodeType":71},{},[5183,5189],{"data":5184,"content":5185,"nodeType":268},{},[5186],{"data":5187,"marks":5188,"value":267,"nodeType":79},{},[],{"data":5190,"content":5191,"nodeType":84},{},[5192],{"data":5193,"marks":5194,"value":275,"nodeType":79},{},[],{"metadata":5196,"sys":5199,"fields":5204},{"tags":5197,"concepts":5198},[],[],{"space":5200,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5202,"publishedVersion":59,"revision":22,"locale":27},{"sys":5201},{"type":12,"linkType":13,"id":14},{"sys":5203},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5205},{"url":291,"details":5206,"fileName":297,"contentType":298},{"size":293,"image":5207},{"width":295,"height":296},{"sys":5209,"fields":5212},{"id":5210,"createdAt":5211},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":5213,"slug":5214,"articleIntro":5213,"category":5215},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[5216],{"metadata":5217,"sys":5220,"fields":5227},{"tags":5218,"concepts":5219},[],[],{"space":5221,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5223,"publishedVersion":246,"revision":59,"contentType":5225,"locale":27},{"sys":5222},{"type":12,"linkType":13,"id":14},{"sys":5224},{"id":20,"type":12,"linkType":21},{"sys":5226},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5228,"metaTitle":256,"metaDescription":257,"mainTitle":5229,"subtitle":276,"heroImage":5244,"ctaButton":299,"ctaLink":300},[255],{"data":5230,"content":5231,"nodeType":71},{},[5232,5238],{"data":5233,"content":5234,"nodeType":268},{},[5235],{"data":5236,"marks":5237,"value":267,"nodeType":79},{},[],{"data":5239,"content":5240,"nodeType":84},{},[5241],{"data":5242,"marks":5243,"value":275,"nodeType":79},{},[],{"metadata":5245,"sys":5248,"fields":5253},{"tags":5246,"concepts":5247},[],[],{"space":5249,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5251,"publishedVersion":59,"revision":22,"locale":27},{"sys":5250},{"type":12,"linkType":13,"id":14},{"sys":5252},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5254},{"url":291,"details":5255,"fileName":297,"contentType":298},{"size":293,"image":5256},{"width":295,"height":296},{"sys":5258,"fields":5261},{"id":5259,"createdAt":5260},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":5262,"slug":5263,"articleIntro":5262,"category":5264},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[5265],{"metadata":5266,"sys":5269,"fields":5276},{"tags":5267,"concepts":5268},[],[],{"space":5270,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5272,"publishedVersion":246,"revision":59,"contentType":5274,"locale":27},{"sys":5271},{"type":12,"linkType":13,"id":14},{"sys":5273},{"id":20,"type":12,"linkType":21},{"sys":5275},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5277,"metaTitle":256,"metaDescription":257,"mainTitle":5278,"subtitle":276,"heroImage":5293,"ctaButton":299,"ctaLink":300},[255],{"data":5279,"content":5280,"nodeType":71},{},[5281,5287],{"data":5282,"content":5283,"nodeType":268},{},[5284],{"data":5285,"marks":5286,"value":267,"nodeType":79},{},[],{"data":5288,"content":5289,"nodeType":84},{},[5290],{"data":5291,"marks":5292,"value":275,"nodeType":79},{},[],{"metadata":5294,"sys":5297,"fields":5302},{"tags":5295,"concepts":5296},[],[],{"space":5298,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5300,"publishedVersion":59,"revision":22,"locale":27},{"sys":5299},{"type":12,"linkType":13,"id":14},{"sys":5301},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5303},{"url":291,"details":5304,"fileName":297,"contentType":298},{"size":293,"image":5305},{"width":295,"height":296},{"sys":5307,"fields":5310},{"id":5308,"createdAt":5309},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":5311,"slug":5312,"articleIntro":5311,"category":5313},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[5314],{"metadata":5315,"sys":5318,"fields":5325},{"tags":5316,"concepts":5317},[],[],{"space":5319,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5321,"publishedVersion":246,"revision":59,"contentType":5323,"locale":27},{"sys":5320},{"type":12,"linkType":13,"id":14},{"sys":5322},{"id":20,"type":12,"linkType":21},{"sys":5324},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5326,"metaTitle":256,"metaDescription":257,"mainTitle":5327,"subtitle":276,"heroImage":5342,"ctaButton":299,"ctaLink":300},[255],{"data":5328,"content":5329,"nodeType":71},{},[5330,5336],{"data":5331,"content":5332,"nodeType":268},{},[5333],{"data":5334,"marks":5335,"value":267,"nodeType":79},{},[],{"data":5337,"content":5338,"nodeType":84},{},[5339],{"data":5340,"marks":5341,"value":275,"nodeType":79},{},[],{"metadata":5343,"sys":5346,"fields":5351},{"tags":5344,"concepts":5345},[],[],{"space":5347,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5349,"publishedVersion":59,"revision":22,"locale":27},{"sys":5348},{"type":12,"linkType":13,"id":14},{"sys":5350},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5352},{"url":291,"details":5353,"fileName":297,"contentType":298},{"size":293,"image":5354},{"width":295,"height":296},{"sys":5356,"fields":5359},{"id":5357,"createdAt":5358},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":5360,"slug":5361,"articleIntro":5360,"category":5362},"Compte 58 - Virements internes","compte-58-virements-internes",[5363],{"metadata":5364,"sys":5367,"fields":5374},{"tags":5365,"concepts":5366},[],[],{"space":5368,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5370,"publishedVersion":246,"revision":59,"contentType":5372,"locale":27},{"sys":5369},{"type":12,"linkType":13,"id":14},{"sys":5371},{"id":20,"type":12,"linkType":21},{"sys":5373},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5375,"metaTitle":256,"metaDescription":257,"mainTitle":5376,"subtitle":276,"heroImage":5391,"ctaButton":299,"ctaLink":300},[255],{"data":5377,"content":5378,"nodeType":71},{},[5379,5385],{"data":5380,"content":5381,"nodeType":268},{},[5382],{"data":5383,"marks":5384,"value":267,"nodeType":79},{},[],{"data":5386,"content":5387,"nodeType":84},{},[5388],{"data":5389,"marks":5390,"value":275,"nodeType":79},{},[],{"metadata":5392,"sys":5395,"fields":5400},{"tags":5393,"concepts":5394},[],[],{"space":5396,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5398,"publishedVersion":59,"revision":22,"locale":27},{"sys":5397},{"type":12,"linkType":13,"id":14},{"sys":5399},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5401},{"url":291,"details":5402,"fileName":297,"contentType":298},{"size":293,"image":5403},{"width":295,"height":296},{"sys":5405,"fields":5408},{"id":5406,"createdAt":5407},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":5409,"slug":5410,"articleIntro":5409,"category":5411},"506 - Obligations","compte-506-obligations",[5412],{"metadata":5413,"sys":5416,"fields":5423},{"tags":5414,"concepts":5415},[],[],{"space":5417,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5419,"publishedVersion":246,"revision":59,"contentType":5421,"locale":27},{"sys":5418},{"type":12,"linkType":13,"id":14},{"sys":5420},{"id":20,"type":12,"linkType":21},{"sys":5422},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5424,"metaTitle":256,"metaDescription":257,"mainTitle":5425,"subtitle":276,"heroImage":5440,"ctaButton":299,"ctaLink":300},[255],{"data":5426,"content":5427,"nodeType":71},{},[5428,5434],{"data":5429,"content":5430,"nodeType":268},{},[5431],{"data":5432,"marks":5433,"value":267,"nodeType":79},{},[],{"data":5435,"content":5436,"nodeType":84},{},[5437],{"data":5438,"marks":5439,"value":275,"nodeType":79},{},[],{"metadata":5441,"sys":5444,"fields":5449},{"tags":5442,"concepts":5443},[],[],{"space":5445,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5447,"publishedVersion":59,"revision":22,"locale":27},{"sys":5446},{"type":12,"linkType":13,"id":14},{"sys":5448},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5450},{"url":291,"details":5451,"fileName":297,"contentType":298},{"size":293,"image":5452},{"width":295,"height":296},{"sys":5454,"fields":5457},{"id":5455,"createdAt":5456},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":5458,"slug":5459,"articleIntro":5458,"category":5460},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[5461],{"metadata":5462,"sys":5465,"fields":5472},{"tags":5463,"concepts":5464},[],[],{"space":5466,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5468,"publishedVersion":246,"revision":59,"contentType":5470,"locale":27},{"sys":5467},{"type":12,"linkType":13,"id":14},{"sys":5469},{"id":20,"type":12,"linkType":21},{"sys":5471},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5473,"metaTitle":256,"metaDescription":257,"mainTitle":5474,"subtitle":276,"heroImage":5489,"ctaButton":299,"ctaLink":300},[255],{"data":5475,"content":5476,"nodeType":71},{},[5477,5483],{"data":5478,"content":5479,"nodeType":268},{},[5480],{"data":5481,"marks":5482,"value":267,"nodeType":79},{},[],{"data":5484,"content":5485,"nodeType":84},{},[5486],{"data":5487,"marks":5488,"value":275,"nodeType":79},{},[],{"metadata":5490,"sys":5493,"fields":5498},{"tags":5491,"concepts":5492},[],[],{"space":5494,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5496,"publishedVersion":59,"revision":22,"locale":27},{"sys":5495},{"type":12,"linkType":13,"id":14},{"sys":5497},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5499},{"url":291,"details":5500,"fileName":297,"contentType":298},{"size":293,"image":5501},{"width":295,"height":296},{"sys":5503,"fields":5506},{"id":5504,"createdAt":5505},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":5507,"slug":5508,"articleIntro":5507,"category":5509},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[5510],{"metadata":5511,"sys":5514,"fields":5521},{"tags":5512,"concepts":5513},[],[],{"space":5515,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5517,"publishedVersion":246,"revision":59,"contentType":5519,"locale":27},{"sys":5516},{"type":12,"linkType":13,"id":14},{"sys":5518},{"id":20,"type":12,"linkType":21},{"sys":5520},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5522,"metaTitle":256,"metaDescription":257,"mainTitle":5523,"subtitle":276,"heroImage":5538,"ctaButton":299,"ctaLink":300},[255],{"data":5524,"content":5525,"nodeType":71},{},[5526,5532],{"data":5527,"content":5528,"nodeType":268},{},[5529],{"data":5530,"marks":5531,"value":267,"nodeType":79},{},[],{"data":5533,"content":5534,"nodeType":84},{},[5535],{"data":5536,"marks":5537,"value":275,"nodeType":79},{},[],{"metadata":5539,"sys":5542,"fields":5547},{"tags":5540,"concepts":5541},[],[],{"space":5543,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5545,"publishedVersion":59,"revision":22,"locale":27},{"sys":5544},{"type":12,"linkType":13,"id":14},{"sys":5546},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5548},{"url":291,"details":5549,"fileName":297,"contentType":298},{"size":293,"image":5550},{"width":295,"height":296},{"sys":5552,"fields":5555},{"id":5553,"createdAt":5554},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":5556,"slug":5557,"articleIntro":5556,"category":5558},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[5559],{"metadata":5560,"sys":5563,"fields":5570},{"tags":5561,"concepts":5562},[],[],{"space":5564,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5566,"publishedVersion":246,"revision":59,"contentType":5568,"locale":27},{"sys":5565},{"type":12,"linkType":13,"id":14},{"sys":5567},{"id":20,"type":12,"linkType":21},{"sys":5569},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5571,"metaTitle":256,"metaDescription":257,"mainTitle":5572,"subtitle":276,"heroImage":5587,"ctaButton":299,"ctaLink":300},[255],{"data":5573,"content":5574,"nodeType":71},{},[5575,5581],{"data":5576,"content":5577,"nodeType":268},{},[5578],{"data":5579,"marks":5580,"value":267,"nodeType":79},{},[],{"data":5582,"content":5583,"nodeType":84},{},[5584],{"data":5585,"marks":5586,"value":275,"nodeType":79},{},[],{"metadata":5588,"sys":5591,"fields":5596},{"tags":5589,"concepts":5590},[],[],{"space":5592,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5594,"publishedVersion":59,"revision":22,"locale":27},{"sys":5593},{"type":12,"linkType":13,"id":14},{"sys":5595},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5597},{"url":291,"details":5598,"fileName":297,"contentType":298},{"size":293,"image":5599},{"width":295,"height":296},{"sys":5601,"fields":5604},{"id":5602,"createdAt":5603},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":5605,"slug":5606,"articleIntro":5605,"category":5607},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[5608],{"metadata":5609,"sys":5612,"fields":5619},{"tags":5610,"concepts":5611},[],[],{"space":5613,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5615,"publishedVersion":246,"revision":59,"contentType":5617,"locale":27},{"sys":5614},{"type":12,"linkType":13,"id":14},{"sys":5616},{"id":20,"type":12,"linkType":21},{"sys":5618},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5620,"metaTitle":256,"metaDescription":257,"mainTitle":5621,"subtitle":276,"heroImage":5636,"ctaButton":299,"ctaLink":300},[255],{"data":5622,"content":5623,"nodeType":71},{},[5624,5630],{"data":5625,"content":5626,"nodeType":268},{},[5627],{"data":5628,"marks":5629,"value":267,"nodeType":79},{},[],{"data":5631,"content":5632,"nodeType":84},{},[5633],{"data":5634,"marks":5635,"value":275,"nodeType":79},{},[],{"metadata":5637,"sys":5640,"fields":5645},{"tags":5638,"concepts":5639},[],[],{"space":5641,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5643,"publishedVersion":59,"revision":22,"locale":27},{"sys":5642},{"type":12,"linkType":13,"id":14},{"sys":5644},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5646},{"url":291,"details":5647,"fileName":297,"contentType":298},{"size":293,"image":5648},{"width":295,"height":296},{"sys":5650,"fields":5653},{"id":5651,"createdAt":5652},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":5654,"slug":5655,"articleIntro":-1,"category":5656},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[5657],{"metadata":5658,"sys":5661,"fields":5668},{"tags":5659,"concepts":5660},[],[],{"space":5662,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5664,"publishedVersion":246,"revision":59,"contentType":5666,"locale":27},{"sys":5663},{"type":12,"linkType":13,"id":14},{"sys":5665},{"id":20,"type":12,"linkType":21},{"sys":5667},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5669,"metaTitle":256,"metaDescription":257,"mainTitle":5670,"subtitle":276,"heroImage":5685,"ctaButton":299,"ctaLink":300},[255],{"data":5671,"content":5672,"nodeType":71},{},[5673,5679],{"data":5674,"content":5675,"nodeType":268},{},[5676],{"data":5677,"marks":5678,"value":267,"nodeType":79},{},[],{"data":5680,"content":5681,"nodeType":84},{},[5682],{"data":5683,"marks":5684,"value":275,"nodeType":79},{},[],{"metadata":5686,"sys":5689,"fields":5694},{"tags":5687,"concepts":5688},[],[],{"space":5690,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5692,"publishedVersion":59,"revision":22,"locale":27},{"sys":5691},{"type":12,"linkType":13,"id":14},{"sys":5693},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5695},{"url":291,"details":5696,"fileName":297,"contentType":298},{"size":293,"image":5697},{"width":295,"height":296},{"sys":5699,"fields":5702},{"id":5700,"createdAt":5701},"1gL1TVBdSVq2maqsnWjSUW","2025-04-25T13:20:08.645Z",{"title":5703,"slug":5704,"articleIntro":-1,"category":5705},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[5706],{"metadata":5707,"sys":5710,"fields":5717},{"tags":5708,"concepts":5709},[],[],{"space":5711,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5713,"publishedVersion":246,"revision":59,"contentType":5715,"locale":27},{"sys":5712},{"type":12,"linkType":13,"id":14},{"sys":5714},{"id":20,"type":12,"linkType":21},{"sys":5716},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5718,"metaTitle":256,"metaDescription":257,"mainTitle":5719,"subtitle":276,"heroImage":5734,"ctaButton":299,"ctaLink":300},[255],{"data":5720,"content":5721,"nodeType":71},{},[5722,5728],{"data":5723,"content":5724,"nodeType":268},{},[5725],{"data":5726,"marks":5727,"value":267,"nodeType":79},{},[],{"data":5729,"content":5730,"nodeType":84},{},[5731],{"data":5732,"marks":5733,"value":275,"nodeType":79},{},[],{"metadata":5735,"sys":5738,"fields":5743},{"tags":5736,"concepts":5737},[],[],{"space":5739,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5741,"publishedVersion":59,"revision":22,"locale":27},{"sys":5740},{"type":12,"linkType":13,"id":14},{"sys":5742},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5744},{"url":291,"details":5745,"fileName":297,"contentType":298},{"size":293,"image":5746},{"width":295,"height":296},{"sys":5748,"fields":5751},{"id":5749,"createdAt":5750},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":5752,"slug":5753,"articleIntro":5752,"category":5754},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[5755],{"metadata":5756,"sys":5759,"fields":5766},{"tags":5757,"concepts":5758},[],[],{"space":5760,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5762,"publishedVersion":246,"revision":59,"contentType":5764,"locale":27},{"sys":5761},{"type":12,"linkType":13,"id":14},{"sys":5763},{"id":20,"type":12,"linkType":21},{"sys":5765},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5767,"metaTitle":256,"metaDescription":257,"mainTitle":5768,"subtitle":276,"heroImage":5783,"ctaButton":299,"ctaLink":300},[255],{"data":5769,"content":5770,"nodeType":71},{},[5771,5777],{"data":5772,"content":5773,"nodeType":268},{},[5774],{"data":5775,"marks":5776,"value":267,"nodeType":79},{},[],{"data":5778,"content":5779,"nodeType":84},{},[5780],{"data":5781,"marks":5782,"value":275,"nodeType":79},{},[],{"metadata":5784,"sys":5787,"fields":5792},{"tags":5785,"concepts":5786},[],[],{"space":5788,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5790,"publishedVersion":59,"revision":22,"locale":27},{"sys":5789},{"type":12,"linkType":13,"id":14},{"sys":5791},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5793},{"url":291,"details":5794,"fileName":297,"contentType":298},{"size":293,"image":5795},{"width":295,"height":296},{"sys":5797,"fields":5800},{"id":5798,"createdAt":5799},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":5801,"slug":5802,"articleIntro":5801,"category":5803},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[5804],{"metadata":5805,"sys":5808,"fields":5815},{"tags":5806,"concepts":5807},[],[],{"space":5809,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5811,"publishedVersion":246,"revision":59,"contentType":5813,"locale":27},{"sys":5810},{"type":12,"linkType":13,"id":14},{"sys":5812},{"id":20,"type":12,"linkType":21},{"sys":5814},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5816,"metaTitle":256,"metaDescription":257,"mainTitle":5817,"subtitle":276,"heroImage":5832,"ctaButton":299,"ctaLink":300},[255],{"data":5818,"content":5819,"nodeType":71},{},[5820,5826],{"data":5821,"content":5822,"nodeType":268},{},[5823],{"data":5824,"marks":5825,"value":267,"nodeType":79},{},[],{"data":5827,"content":5828,"nodeType":84},{},[5829],{"data":5830,"marks":5831,"value":275,"nodeType":79},{},[],{"metadata":5833,"sys":5836,"fields":5841},{"tags":5834,"concepts":5835},[],[],{"space":5837,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5839,"publishedVersion":59,"revision":22,"locale":27},{"sys":5838},{"type":12,"linkType":13,"id":14},{"sys":5840},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5842},{"url":291,"details":5843,"fileName":297,"contentType":298},{"size":293,"image":5844},{"width":295,"height":296},{"sys":5846,"fields":5849},{"id":5847,"createdAt":5848},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":5850,"slug":5851,"articleIntro":5850,"category":5852},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[5853],{"metadata":5854,"sys":5857,"fields":5864},{"tags":5855,"concepts":5856},[],[],{"space":5858,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5860,"publishedVersion":246,"revision":59,"contentType":5862,"locale":27},{"sys":5859},{"type":12,"linkType":13,"id":14},{"sys":5861},{"id":20,"type":12,"linkType":21},{"sys":5863},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5865,"metaTitle":256,"metaDescription":257,"mainTitle":5866,"subtitle":276,"heroImage":5881,"ctaButton":299,"ctaLink":300},[255],{"data":5867,"content":5868,"nodeType":71},{},[5869,5875],{"data":5870,"content":5871,"nodeType":268},{},[5872],{"data":5873,"marks":5874,"value":267,"nodeType":79},{},[],{"data":5876,"content":5877,"nodeType":84},{},[5878],{"data":5879,"marks":5880,"value":275,"nodeType":79},{},[],{"metadata":5882,"sys":5885,"fields":5890},{"tags":5883,"concepts":5884},[],[],{"space":5886,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5888,"publishedVersion":59,"revision":22,"locale":27},{"sys":5887},{"type":12,"linkType":13,"id":14},{"sys":5889},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5891},{"url":291,"details":5892,"fileName":297,"contentType":298},{"size":293,"image":5893},{"width":295,"height":296},{"sys":5895,"fields":5898},{"id":5896,"createdAt":5897},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":5899,"slug":5900,"articleIntro":5899,"category":5901},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[5902],{"metadata":5903,"sys":5906,"fields":5913},{"tags":5904,"concepts":5905},[],[],{"space":5907,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5909,"publishedVersion":246,"revision":59,"contentType":5911,"locale":27},{"sys":5908},{"type":12,"linkType":13,"id":14},{"sys":5910},{"id":20,"type":12,"linkType":21},{"sys":5912},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5914,"metaTitle":256,"metaDescription":257,"mainTitle":5915,"subtitle":276,"heroImage":5930,"ctaButton":299,"ctaLink":300},[255],{"data":5916,"content":5917,"nodeType":71},{},[5918,5924],{"data":5919,"content":5920,"nodeType":268},{},[5921],{"data":5922,"marks":5923,"value":267,"nodeType":79},{},[],{"data":5925,"content":5926,"nodeType":84},{},[5927],{"data":5928,"marks":5929,"value":275,"nodeType":79},{},[],{"metadata":5931,"sys":5934,"fields":5939},{"tags":5932,"concepts":5933},[],[],{"space":5935,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5937,"publishedVersion":59,"revision":22,"locale":27},{"sys":5936},{"type":12,"linkType":13,"id":14},{"sys":5938},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5940},{"url":291,"details":5941,"fileName":297,"contentType":298},{"size":293,"image":5942},{"width":295,"height":296},{"sys":5944,"fields":5947},{"id":5945,"createdAt":5946},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":5948,"slug":5949,"articleIntro":5948,"category":5950},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[5951],{"metadata":5952,"sys":5955,"fields":5962},{"tags":5953,"concepts":5954},[],[],{"space":5956,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":5958,"publishedVersion":246,"revision":59,"contentType":5960,"locale":27},{"sys":5957},{"type":12,"linkType":13,"id":14},{"sys":5959},{"id":20,"type":12,"linkType":21},{"sys":5961},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":5963,"metaTitle":256,"metaDescription":257,"mainTitle":5964,"subtitle":276,"heroImage":5979,"ctaButton":299,"ctaLink":300},[255],{"data":5965,"content":5966,"nodeType":71},{},[5967,5973],{"data":5968,"content":5969,"nodeType":268},{},[5970],{"data":5971,"marks":5972,"value":267,"nodeType":79},{},[],{"data":5974,"content":5975,"nodeType":84},{},[5976],{"data":5977,"marks":5978,"value":275,"nodeType":79},{},[],{"metadata":5980,"sys":5983,"fields":5988},{"tags":5981,"concepts":5982},[],[],{"space":5984,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":5986,"publishedVersion":59,"revision":22,"locale":27},{"sys":5985},{"type":12,"linkType":13,"id":14},{"sys":5987},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":5989},{"url":291,"details":5990,"fileName":297,"contentType":298},{"size":293,"image":5991},{"width":295,"height":296},{"sys":5993,"fields":5996},{"id":5994,"createdAt":5995},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":5997,"slug":5998,"articleIntro":-1,"category":5999},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[6000],{"metadata":6001,"sys":6004,"fields":6011},{"tags":6002,"concepts":6003},[],[],{"space":6005,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6007,"publishedVersion":246,"revision":59,"contentType":6009,"locale":27},{"sys":6006},{"type":12,"linkType":13,"id":14},{"sys":6008},{"id":20,"type":12,"linkType":21},{"sys":6010},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6012,"metaTitle":256,"metaDescription":257,"mainTitle":6013,"subtitle":276,"heroImage":6028,"ctaButton":299,"ctaLink":300},[255],{"data":6014,"content":6015,"nodeType":71},{},[6016,6022],{"data":6017,"content":6018,"nodeType":268},{},[6019],{"data":6020,"marks":6021,"value":267,"nodeType":79},{},[],{"data":6023,"content":6024,"nodeType":84},{},[6025],{"data":6026,"marks":6027,"value":275,"nodeType":79},{},[],{"metadata":6029,"sys":6032,"fields":6037},{"tags":6030,"concepts":6031},[],[],{"space":6033,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6035,"publishedVersion":59,"revision":22,"locale":27},{"sys":6034},{"type":12,"linkType":13,"id":14},{"sys":6036},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6038},{"url":291,"details":6039,"fileName":297,"contentType":298},{"size":293,"image":6040},{"width":295,"height":296},{"sys":6042,"fields":6045},{"id":6043,"createdAt":6044},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":6046,"slug":6047,"articleIntro":6046,"category":6048},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[6049],{"metadata":6050,"sys":6053,"fields":6060},{"tags":6051,"concepts":6052},[],[],{"space":6054,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6056,"publishedVersion":246,"revision":59,"contentType":6058,"locale":27},{"sys":6055},{"type":12,"linkType":13,"id":14},{"sys":6057},{"id":20,"type":12,"linkType":21},{"sys":6059},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6061,"metaTitle":256,"metaDescription":257,"mainTitle":6062,"subtitle":276,"heroImage":6077,"ctaButton":299,"ctaLink":300},[255],{"data":6063,"content":6064,"nodeType":71},{},[6065,6071],{"data":6066,"content":6067,"nodeType":268},{},[6068],{"data":6069,"marks":6070,"value":267,"nodeType":79},{},[],{"data":6072,"content":6073,"nodeType":84},{},[6074],{"data":6075,"marks":6076,"value":275,"nodeType":79},{},[],{"metadata":6078,"sys":6081,"fields":6086},{"tags":6079,"concepts":6080},[],[],{"space":6082,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6084,"publishedVersion":59,"revision":22,"locale":27},{"sys":6083},{"type":12,"linkType":13,"id":14},{"sys":6085},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6087},{"url":291,"details":6088,"fileName":297,"contentType":298},{"size":293,"image":6089},{"width":295,"height":296},{"sys":6091,"fields":6094},{"id":6092,"createdAt":6093},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":6095,"slug":6096,"articleIntro":6095,"category":6097},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[6098],{"metadata":6099,"sys":6102,"fields":6109},{"tags":6100,"concepts":6101},[],[],{"space":6103,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6105,"publishedVersion":246,"revision":59,"contentType":6107,"locale":27},{"sys":6104},{"type":12,"linkType":13,"id":14},{"sys":6106},{"id":20,"type":12,"linkType":21},{"sys":6108},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6110,"metaTitle":256,"metaDescription":257,"mainTitle":6111,"subtitle":276,"heroImage":6126,"ctaButton":299,"ctaLink":300},[255],{"data":6112,"content":6113,"nodeType":71},{},[6114,6120],{"data":6115,"content":6116,"nodeType":268},{},[6117],{"data":6118,"marks":6119,"value":267,"nodeType":79},{},[],{"data":6121,"content":6122,"nodeType":84},{},[6123],{"data":6124,"marks":6125,"value":275,"nodeType":79},{},[],{"metadata":6127,"sys":6130,"fields":6135},{"tags":6128,"concepts":6129},[],[],{"space":6131,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6133,"publishedVersion":59,"revision":22,"locale":27},{"sys":6132},{"type":12,"linkType":13,"id":14},{"sys":6134},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6136},{"url":291,"details":6137,"fileName":297,"contentType":298},{"size":293,"image":6138},{"width":295,"height":296},{"sys":6140,"fields":6143},{"id":6141,"createdAt":6142},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":6144,"slug":6145,"articleIntro":6144,"category":6146},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[6147],{"metadata":6148,"sys":6151,"fields":6158},{"tags":6149,"concepts":6150},[],[],{"space":6152,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6154,"publishedVersion":246,"revision":59,"contentType":6156,"locale":27},{"sys":6153},{"type":12,"linkType":13,"id":14},{"sys":6155},{"id":20,"type":12,"linkType":21},{"sys":6157},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6159,"metaTitle":256,"metaDescription":257,"mainTitle":6160,"subtitle":276,"heroImage":6175,"ctaButton":299,"ctaLink":300},[255],{"data":6161,"content":6162,"nodeType":71},{},[6163,6169],{"data":6164,"content":6165,"nodeType":268},{},[6166],{"data":6167,"marks":6168,"value":267,"nodeType":79},{},[],{"data":6170,"content":6171,"nodeType":84},{},[6172],{"data":6173,"marks":6174,"value":275,"nodeType":79},{},[],{"metadata":6176,"sys":6179,"fields":6184},{"tags":6177,"concepts":6178},[],[],{"space":6180,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6182,"publishedVersion":59,"revision":22,"locale":27},{"sys":6181},{"type":12,"linkType":13,"id":14},{"sys":6183},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6185},{"url":291,"details":6186,"fileName":297,"contentType":298},{"size":293,"image":6187},{"width":295,"height":296},{"sys":6189,"fields":6192},{"id":6190,"createdAt":6191},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":6193,"slug":6194,"articleIntro":-1,"category":6195},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[6196],{"metadata":6197,"sys":6200,"fields":6207},{"tags":6198,"concepts":6199},[],[],{"space":6201,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6203,"publishedVersion":246,"revision":59,"contentType":6205,"locale":27},{"sys":6202},{"type":12,"linkType":13,"id":14},{"sys":6204},{"id":20,"type":12,"linkType":21},{"sys":6206},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6208,"metaTitle":256,"metaDescription":257,"mainTitle":6209,"subtitle":276,"heroImage":6224,"ctaButton":299,"ctaLink":300},[255],{"data":6210,"content":6211,"nodeType":71},{},[6212,6218],{"data":6213,"content":6214,"nodeType":268},{},[6215],{"data":6216,"marks":6217,"value":267,"nodeType":79},{},[],{"data":6219,"content":6220,"nodeType":84},{},[6221],{"data":6222,"marks":6223,"value":275,"nodeType":79},{},[],{"metadata":6225,"sys":6228,"fields":6233},{"tags":6226,"concepts":6227},[],[],{"space":6229,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6231,"publishedVersion":59,"revision":22,"locale":27},{"sys":6230},{"type":12,"linkType":13,"id":14},{"sys":6232},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6234},{"url":291,"details":6235,"fileName":297,"contentType":298},{"size":293,"image":6236},{"width":295,"height":296},{"sys":6238,"fields":6241},{"id":6239,"createdAt":6240},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":6242,"slug":6243,"articleIntro":6242,"category":6244},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[6245],{"metadata":6246,"sys":6249,"fields":6256},{"tags":6247,"concepts":6248},[],[],{"space":6250,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6252,"publishedVersion":246,"revision":59,"contentType":6254,"locale":27},{"sys":6251},{"type":12,"linkType":13,"id":14},{"sys":6253},{"id":20,"type":12,"linkType":21},{"sys":6255},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6257,"metaTitle":256,"metaDescription":257,"mainTitle":6258,"subtitle":276,"heroImage":6273,"ctaButton":299,"ctaLink":300},[255],{"data":6259,"content":6260,"nodeType":71},{},[6261,6267],{"data":6262,"content":6263,"nodeType":268},{},[6264],{"data":6265,"marks":6266,"value":267,"nodeType":79},{},[],{"data":6268,"content":6269,"nodeType":84},{},[6270],{"data":6271,"marks":6272,"value":275,"nodeType":79},{},[],{"metadata":6274,"sys":6277,"fields":6282},{"tags":6275,"concepts":6276},[],[],{"space":6278,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6280,"publishedVersion":59,"revision":22,"locale":27},{"sys":6279},{"type":12,"linkType":13,"id":14},{"sys":6281},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6283},{"url":291,"details":6284,"fileName":297,"contentType":298},{"size":293,"image":6285},{"width":295,"height":296},{"sys":6287,"fields":6290},{"id":6288,"createdAt":6289},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":6291,"slug":6292,"articleIntro":6291,"category":6293},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[6294],{"metadata":6295,"sys":6298,"fields":6305},{"tags":6296,"concepts":6297},[],[],{"space":6299,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6301,"publishedVersion":246,"revision":59,"contentType":6303,"locale":27},{"sys":6300},{"type":12,"linkType":13,"id":14},{"sys":6302},{"id":20,"type":12,"linkType":21},{"sys":6304},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6306,"metaTitle":256,"metaDescription":257,"mainTitle":6307,"subtitle":276,"heroImage":6322,"ctaButton":299,"ctaLink":300},[255],{"data":6308,"content":6309,"nodeType":71},{},[6310,6316],{"data":6311,"content":6312,"nodeType":268},{},[6313],{"data":6314,"marks":6315,"value":267,"nodeType":79},{},[],{"data":6317,"content":6318,"nodeType":84},{},[6319],{"data":6320,"marks":6321,"value":275,"nodeType":79},{},[],{"metadata":6323,"sys":6326,"fields":6331},{"tags":6324,"concepts":6325},[],[],{"space":6327,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6329,"publishedVersion":59,"revision":22,"locale":27},{"sys":6328},{"type":12,"linkType":13,"id":14},{"sys":6330},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6332},{"url":291,"details":6333,"fileName":297,"contentType":298},{"size":293,"image":6334},{"width":295,"height":296},{"sys":6336,"fields":6339},{"id":6337,"createdAt":6338},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":6340,"slug":6341,"articleIntro":6340,"category":6342},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[6343],{"metadata":6344,"sys":6347,"fields":6354},{"tags":6345,"concepts":6346},[],[],{"space":6348,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6350,"publishedVersion":246,"revision":59,"contentType":6352,"locale":27},{"sys":6349},{"type":12,"linkType":13,"id":14},{"sys":6351},{"id":20,"type":12,"linkType":21},{"sys":6353},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6355,"metaTitle":256,"metaDescription":257,"mainTitle":6356,"subtitle":276,"heroImage":6371,"ctaButton":299,"ctaLink":300},[255],{"data":6357,"content":6358,"nodeType":71},{},[6359,6365],{"data":6360,"content":6361,"nodeType":268},{},[6362],{"data":6363,"marks":6364,"value":267,"nodeType":79},{},[],{"data":6366,"content":6367,"nodeType":84},{},[6368],{"data":6369,"marks":6370,"value":275,"nodeType":79},{},[],{"metadata":6372,"sys":6375,"fields":6380},{"tags":6373,"concepts":6374},[],[],{"space":6376,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6378,"publishedVersion":59,"revision":22,"locale":27},{"sys":6377},{"type":12,"linkType":13,"id":14},{"sys":6379},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6381},{"url":291,"details":6382,"fileName":297,"contentType":298},{"size":293,"image":6383},{"width":295,"height":296},{"sys":6385,"fields":6388},{"id":6386,"createdAt":6387},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":6389,"slug":6390,"articleIntro":6389,"category":6391},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[6392],{"metadata":6393,"sys":6396,"fields":6403},{"tags":6394,"concepts":6395},[],[],{"space":6397,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6399,"publishedVersion":246,"revision":59,"contentType":6401,"locale":27},{"sys":6398},{"type":12,"linkType":13,"id":14},{"sys":6400},{"id":20,"type":12,"linkType":21},{"sys":6402},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6404,"metaTitle":256,"metaDescription":257,"mainTitle":6405,"subtitle":276,"heroImage":6420,"ctaButton":299,"ctaLink":300},[255],{"data":6406,"content":6407,"nodeType":71},{},[6408,6414],{"data":6409,"content":6410,"nodeType":268},{},[6411],{"data":6412,"marks":6413,"value":267,"nodeType":79},{},[],{"data":6415,"content":6416,"nodeType":84},{},[6417],{"data":6418,"marks":6419,"value":275,"nodeType":79},{},[],{"metadata":6421,"sys":6424,"fields":6429},{"tags":6422,"concepts":6423},[],[],{"space":6425,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6427,"publishedVersion":59,"revision":22,"locale":27},{"sys":6426},{"type":12,"linkType":13,"id":14},{"sys":6428},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6430},{"url":291,"details":6431,"fileName":297,"contentType":298},{"size":293,"image":6432},{"width":295,"height":296},{"sys":6434,"fields":6437},{"id":6435,"createdAt":6436},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":6438,"slug":6439,"articleIntro":6438,"category":6440},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[6441],{"metadata":6442,"sys":6445,"fields":6452},{"tags":6443,"concepts":6444},[],[],{"space":6446,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6448,"publishedVersion":246,"revision":59,"contentType":6450,"locale":27},{"sys":6447},{"type":12,"linkType":13,"id":14},{"sys":6449},{"id":20,"type":12,"linkType":21},{"sys":6451},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6453,"metaTitle":256,"metaDescription":257,"mainTitle":6454,"subtitle":276,"heroImage":6469,"ctaButton":299,"ctaLink":300},[255],{"data":6455,"content":6456,"nodeType":71},{},[6457,6463],{"data":6458,"content":6459,"nodeType":268},{},[6460],{"data":6461,"marks":6462,"value":267,"nodeType":79},{},[],{"data":6464,"content":6465,"nodeType":84},{},[6466],{"data":6467,"marks":6468,"value":275,"nodeType":79},{},[],{"metadata":6470,"sys":6473,"fields":6478},{"tags":6471,"concepts":6472},[],[],{"space":6474,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6476,"publishedVersion":59,"revision":22,"locale":27},{"sys":6475},{"type":12,"linkType":13,"id":14},{"sys":6477},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6479},{"url":291,"details":6480,"fileName":297,"contentType":298},{"size":293,"image":6481},{"width":295,"height":296},{"sys":6483,"fields":6486},{"id":6484,"createdAt":6485},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":6487,"slug":6488,"articleIntro":6487,"category":6489},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[6490],{"metadata":6491,"sys":6494,"fields":6501},{"tags":6492,"concepts":6493},[],[],{"space":6495,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6497,"publishedVersion":246,"revision":59,"contentType":6499,"locale":27},{"sys":6496},{"type":12,"linkType":13,"id":14},{"sys":6498},{"id":20,"type":12,"linkType":21},{"sys":6500},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6502,"metaTitle":256,"metaDescription":257,"mainTitle":6503,"subtitle":276,"heroImage":6518,"ctaButton":299,"ctaLink":300},[255],{"data":6504,"content":6505,"nodeType":71},{},[6506,6512],{"data":6507,"content":6508,"nodeType":268},{},[6509],{"data":6510,"marks":6511,"value":267,"nodeType":79},{},[],{"data":6513,"content":6514,"nodeType":84},{},[6515],{"data":6516,"marks":6517,"value":275,"nodeType":79},{},[],{"metadata":6519,"sys":6522,"fields":6527},{"tags":6520,"concepts":6521},[],[],{"space":6523,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6525,"publishedVersion":59,"revision":22,"locale":27},{"sys":6524},{"type":12,"linkType":13,"id":14},{"sys":6526},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6528},{"url":291,"details":6529,"fileName":297,"contentType":298},{"size":293,"image":6530},{"width":295,"height":296},{"sys":6532,"fields":6535},{"id":6533,"createdAt":6534},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":6536,"slug":6537,"articleIntro":6536,"category":6538},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[6539],{"metadata":6540,"sys":6543,"fields":6550},{"tags":6541,"concepts":6542},[],[],{"space":6544,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6546,"publishedVersion":246,"revision":59,"contentType":6548,"locale":27},{"sys":6545},{"type":12,"linkType":13,"id":14},{"sys":6547},{"id":20,"type":12,"linkType":21},{"sys":6549},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6551,"metaTitle":256,"metaDescription":257,"mainTitle":6552,"subtitle":276,"heroImage":6567,"ctaButton":299,"ctaLink":300},[255],{"data":6553,"content":6554,"nodeType":71},{},[6555,6561],{"data":6556,"content":6557,"nodeType":268},{},[6558],{"data":6559,"marks":6560,"value":267,"nodeType":79},{},[],{"data":6562,"content":6563,"nodeType":84},{},[6564],{"data":6565,"marks":6566,"value":275,"nodeType":79},{},[],{"metadata":6568,"sys":6571,"fields":6576},{"tags":6569,"concepts":6570},[],[],{"space":6572,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6574,"publishedVersion":59,"revision":22,"locale":27},{"sys":6573},{"type":12,"linkType":13,"id":14},{"sys":6575},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6577},{"url":291,"details":6578,"fileName":297,"contentType":298},{"size":293,"image":6579},{"width":295,"height":296},{"sys":6581,"fields":6584},{"id":6582,"createdAt":6583},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":6585,"slug":6586,"articleIntro":6585,"category":6587},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[6588],{"metadata":6589,"sys":6592,"fields":6599},{"tags":6590,"concepts":6591},[],[],{"space":6593,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6595,"publishedVersion":246,"revision":59,"contentType":6597,"locale":27},{"sys":6594},{"type":12,"linkType":13,"id":14},{"sys":6596},{"id":20,"type":12,"linkType":21},{"sys":6598},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6600,"metaTitle":256,"metaDescription":257,"mainTitle":6601,"subtitle":276,"heroImage":6616,"ctaButton":299,"ctaLink":300},[255],{"data":6602,"content":6603,"nodeType":71},{},[6604,6610],{"data":6605,"content":6606,"nodeType":268},{},[6607],{"data":6608,"marks":6609,"value":267,"nodeType":79},{},[],{"data":6611,"content":6612,"nodeType":84},{},[6613],{"data":6614,"marks":6615,"value":275,"nodeType":79},{},[],{"metadata":6617,"sys":6620,"fields":6625},{"tags":6618,"concepts":6619},[],[],{"space":6621,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6623,"publishedVersion":59,"revision":22,"locale":27},{"sys":6622},{"type":12,"linkType":13,"id":14},{"sys":6624},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6626},{"url":291,"details":6627,"fileName":297,"contentType":298},{"size":293,"image":6628},{"width":295,"height":296},{"sys":6630,"fields":6633},{"id":6631,"createdAt":6632},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":6634,"slug":6635,"articleIntro":-1,"category":6636},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[6637],{"metadata":6638,"sys":6641,"fields":6648},{"tags":6639,"concepts":6640},[],[],{"space":6642,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6644,"publishedVersion":246,"revision":59,"contentType":6646,"locale":27},{"sys":6643},{"type":12,"linkType":13,"id":14},{"sys":6645},{"id":20,"type":12,"linkType":21},{"sys":6647},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6649,"metaTitle":256,"metaDescription":257,"mainTitle":6650,"subtitle":276,"heroImage":6665,"ctaButton":299,"ctaLink":300},[255],{"data":6651,"content":6652,"nodeType":71},{},[6653,6659],{"data":6654,"content":6655,"nodeType":268},{},[6656],{"data":6657,"marks":6658,"value":267,"nodeType":79},{},[],{"data":6660,"content":6661,"nodeType":84},{},[6662],{"data":6663,"marks":6664,"value":275,"nodeType":79},{},[],{"metadata":6666,"sys":6669,"fields":6674},{"tags":6667,"concepts":6668},[],[],{"space":6670,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6672,"publishedVersion":59,"revision":22,"locale":27},{"sys":6671},{"type":12,"linkType":13,"id":14},{"sys":6673},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6675},{"url":291,"details":6676,"fileName":297,"contentType":298},{"size":293,"image":6677},{"width":295,"height":296},{"sys":6679,"fields":6682},{"id":6680,"createdAt":6681},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":6683,"slug":6684,"articleIntro":6683,"category":6685},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[6686],{"metadata":6687,"sys":6690,"fields":6697},{"tags":6688,"concepts":6689},[],[],{"space":6691,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6693,"publishedVersion":246,"revision":59,"contentType":6695,"locale":27},{"sys":6692},{"type":12,"linkType":13,"id":14},{"sys":6694},{"id":20,"type":12,"linkType":21},{"sys":6696},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6698,"metaTitle":256,"metaDescription":257,"mainTitle":6699,"subtitle":276,"heroImage":6714,"ctaButton":299,"ctaLink":300},[255],{"data":6700,"content":6701,"nodeType":71},{},[6702,6708],{"data":6703,"content":6704,"nodeType":268},{},[6705],{"data":6706,"marks":6707,"value":267,"nodeType":79},{},[],{"data":6709,"content":6710,"nodeType":84},{},[6711],{"data":6712,"marks":6713,"value":275,"nodeType":79},{},[],{"metadata":6715,"sys":6718,"fields":6723},{"tags":6716,"concepts":6717},[],[],{"space":6719,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6721,"publishedVersion":59,"revision":22,"locale":27},{"sys":6720},{"type":12,"linkType":13,"id":14},{"sys":6722},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6724},{"url":291,"details":6725,"fileName":297,"contentType":298},{"size":293,"image":6726},{"width":295,"height":296},{"sys":6728,"fields":6731},{"id":6729,"createdAt":6730},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":6732,"slug":6733,"articleIntro":6732,"category":6734},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[6735],{"metadata":6736,"sys":6739,"fields":6746},{"tags":6737,"concepts":6738},[],[],{"space":6740,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6742,"publishedVersion":246,"revision":59,"contentType":6744,"locale":27},{"sys":6741},{"type":12,"linkType":13,"id":14},{"sys":6743},{"id":20,"type":12,"linkType":21},{"sys":6745},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6747,"metaTitle":256,"metaDescription":257,"mainTitle":6748,"subtitle":276,"heroImage":6763,"ctaButton":299,"ctaLink":300},[255],{"data":6749,"content":6750,"nodeType":71},{},[6751,6757],{"data":6752,"content":6753,"nodeType":268},{},[6754],{"data":6755,"marks":6756,"value":267,"nodeType":79},{},[],{"data":6758,"content":6759,"nodeType":84},{},[6760],{"data":6761,"marks":6762,"value":275,"nodeType":79},{},[],{"metadata":6764,"sys":6767,"fields":6772},{"tags":6765,"concepts":6766},[],[],{"space":6768,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6770,"publishedVersion":59,"revision":22,"locale":27},{"sys":6769},{"type":12,"linkType":13,"id":14},{"sys":6771},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6773},{"url":291,"details":6774,"fileName":297,"contentType":298},{"size":293,"image":6775},{"width":295,"height":296},{"sys":6777,"fields":6780},{"id":6778,"createdAt":6779},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":6781,"slug":6782,"articleIntro":6781,"category":6783},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[6784],{"metadata":6785,"sys":6788,"fields":6795},{"tags":6786,"concepts":6787},[],[],{"space":6789,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6791,"publishedVersion":246,"revision":59,"contentType":6793,"locale":27},{"sys":6790},{"type":12,"linkType":13,"id":14},{"sys":6792},{"id":20,"type":12,"linkType":21},{"sys":6794},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6796,"metaTitle":256,"metaDescription":257,"mainTitle":6797,"subtitle":276,"heroImage":6812,"ctaButton":299,"ctaLink":300},[255],{"data":6798,"content":6799,"nodeType":71},{},[6800,6806],{"data":6801,"content":6802,"nodeType":268},{},[6803],{"data":6804,"marks":6805,"value":267,"nodeType":79},{},[],{"data":6807,"content":6808,"nodeType":84},{},[6809],{"data":6810,"marks":6811,"value":275,"nodeType":79},{},[],{"metadata":6813,"sys":6816,"fields":6821},{"tags":6814,"concepts":6815},[],[],{"space":6817,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6819,"publishedVersion":59,"revision":22,"locale":27},{"sys":6818},{"type":12,"linkType":13,"id":14},{"sys":6820},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6822},{"url":291,"details":6823,"fileName":297,"contentType":298},{"size":293,"image":6824},{"width":295,"height":296},{"sys":6826,"fields":6829},{"id":6827,"createdAt":6828},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":6830,"slug":6831,"articleIntro":6830,"category":6832},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[6833],{"metadata":6834,"sys":6837,"fields":6844},{"tags":6835,"concepts":6836},[],[],{"space":6838,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6840,"publishedVersion":246,"revision":59,"contentType":6842,"locale":27},{"sys":6839},{"type":12,"linkType":13,"id":14},{"sys":6841},{"id":20,"type":12,"linkType":21},{"sys":6843},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6845,"metaTitle":256,"metaDescription":257,"mainTitle":6846,"subtitle":276,"heroImage":6861,"ctaButton":299,"ctaLink":300},[255],{"data":6847,"content":6848,"nodeType":71},{},[6849,6855],{"data":6850,"content":6851,"nodeType":268},{},[6852],{"data":6853,"marks":6854,"value":267,"nodeType":79},{},[],{"data":6856,"content":6857,"nodeType":84},{},[6858],{"data":6859,"marks":6860,"value":275,"nodeType":79},{},[],{"metadata":6862,"sys":6865,"fields":6870},{"tags":6863,"concepts":6864},[],[],{"space":6866,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6868,"publishedVersion":59,"revision":22,"locale":27},{"sys":6867},{"type":12,"linkType":13,"id":14},{"sys":6869},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6871},{"url":291,"details":6872,"fileName":297,"contentType":298},{"size":293,"image":6873},{"width":295,"height":296},{"sys":6875,"fields":6878},{"id":6876,"createdAt":6877},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":6879,"slug":6880,"articleIntro":-1,"category":6881},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[6882],{"metadata":6883,"sys":6886,"fields":6893},{"tags":6884,"concepts":6885},[],[],{"space":6887,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6889,"publishedVersion":246,"revision":59,"contentType":6891,"locale":27},{"sys":6888},{"type":12,"linkType":13,"id":14},{"sys":6890},{"id":20,"type":12,"linkType":21},{"sys":6892},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6894,"metaTitle":256,"metaDescription":257,"mainTitle":6895,"subtitle":276,"heroImage":6910,"ctaButton":299,"ctaLink":300},[255],{"data":6896,"content":6897,"nodeType":71},{},[6898,6904],{"data":6899,"content":6900,"nodeType":268},{},[6901],{"data":6902,"marks":6903,"value":267,"nodeType":79},{},[],{"data":6905,"content":6906,"nodeType":84},{},[6907],{"data":6908,"marks":6909,"value":275,"nodeType":79},{},[],{"metadata":6911,"sys":6914,"fields":6919},{"tags":6912,"concepts":6913},[],[],{"space":6915,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6917,"publishedVersion":59,"revision":22,"locale":27},{"sys":6916},{"type":12,"linkType":13,"id":14},{"sys":6918},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6920},{"url":291,"details":6921,"fileName":297,"contentType":298},{"size":293,"image":6922},{"width":295,"height":296},{"sys":6924,"fields":6927},{"id":6925,"createdAt":6926},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":6928,"slug":6929,"articleIntro":6928,"category":6930},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[6931],{"metadata":6932,"sys":6935,"fields":6942},{"tags":6933,"concepts":6934},[],[],{"space":6936,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6938,"publishedVersion":246,"revision":59,"contentType":6940,"locale":27},{"sys":6937},{"type":12,"linkType":13,"id":14},{"sys":6939},{"id":20,"type":12,"linkType":21},{"sys":6941},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6943,"metaTitle":256,"metaDescription":257,"mainTitle":6944,"subtitle":276,"heroImage":6959,"ctaButton":299,"ctaLink":300},[255],{"data":6945,"content":6946,"nodeType":71},{},[6947,6953],{"data":6948,"content":6949,"nodeType":268},{},[6950],{"data":6951,"marks":6952,"value":267,"nodeType":79},{},[],{"data":6954,"content":6955,"nodeType":84},{},[6956],{"data":6957,"marks":6958,"value":275,"nodeType":79},{},[],{"metadata":6960,"sys":6963,"fields":6968},{"tags":6961,"concepts":6962},[],[],{"space":6964,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":6966,"publishedVersion":59,"revision":22,"locale":27},{"sys":6965},{"type":12,"linkType":13,"id":14},{"sys":6967},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":6969},{"url":291,"details":6970,"fileName":297,"contentType":298},{"size":293,"image":6971},{"width":295,"height":296},{"sys":6973,"fields":6976},{"id":6974,"createdAt":6975},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":6977,"slug":6978,"articleIntro":6977,"category":6979},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[6980],{"metadata":6981,"sys":6984,"fields":6991},{"tags":6982,"concepts":6983},[],[],{"space":6985,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":6987,"publishedVersion":246,"revision":59,"contentType":6989,"locale":27},{"sys":6986},{"type":12,"linkType":13,"id":14},{"sys":6988},{"id":20,"type":12,"linkType":21},{"sys":6990},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":6992,"metaTitle":256,"metaDescription":257,"mainTitle":6993,"subtitle":276,"heroImage":7008,"ctaButton":299,"ctaLink":300},[255],{"data":6994,"content":6995,"nodeType":71},{},[6996,7002],{"data":6997,"content":6998,"nodeType":268},{},[6999],{"data":7000,"marks":7001,"value":267,"nodeType":79},{},[],{"data":7003,"content":7004,"nodeType":84},{},[7005],{"data":7006,"marks":7007,"value":275,"nodeType":79},{},[],{"metadata":7009,"sys":7012,"fields":7017},{"tags":7010,"concepts":7011},[],[],{"space":7013,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7015,"publishedVersion":59,"revision":22,"locale":27},{"sys":7014},{"type":12,"linkType":13,"id":14},{"sys":7016},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7018},{"url":291,"details":7019,"fileName":297,"contentType":298},{"size":293,"image":7020},{"width":295,"height":296},{"sys":7022,"fields":7025},{"id":7023,"createdAt":7024},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":7026,"slug":7027,"articleIntro":7026,"category":7028},"4886 - Charges","compte-4886-charges",[7029],{"metadata":7030,"sys":7033,"fields":7040},{"tags":7031,"concepts":7032},[],[],{"space":7034,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7036,"publishedVersion":246,"revision":59,"contentType":7038,"locale":27},{"sys":7035},{"type":12,"linkType":13,"id":14},{"sys":7037},{"id":20,"type":12,"linkType":21},{"sys":7039},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7041,"metaTitle":256,"metaDescription":257,"mainTitle":7042,"subtitle":276,"heroImage":7057,"ctaButton":299,"ctaLink":300},[255],{"data":7043,"content":7044,"nodeType":71},{},[7045,7051],{"data":7046,"content":7047,"nodeType":268},{},[7048],{"data":7049,"marks":7050,"value":267,"nodeType":79},{},[],{"data":7052,"content":7053,"nodeType":84},{},[7054],{"data":7055,"marks":7056,"value":275,"nodeType":79},{},[],{"metadata":7058,"sys":7061,"fields":7066},{"tags":7059,"concepts":7060},[],[],{"space":7062,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7064,"publishedVersion":59,"revision":22,"locale":27},{"sys":7063},{"type":12,"linkType":13,"id":14},{"sys":7065},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7067},{"url":291,"details":7068,"fileName":297,"contentType":298},{"size":293,"image":7069},{"width":295,"height":296},{"sys":7071,"fields":7074},{"id":7072,"createdAt":7073},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":7075,"slug":7076,"articleIntro":7075,"category":7077},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[7078],{"metadata":7079,"sys":7082,"fields":7089},{"tags":7080,"concepts":7081},[],[],{"space":7083,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7085,"publishedVersion":246,"revision":59,"contentType":7087,"locale":27},{"sys":7084},{"type":12,"linkType":13,"id":14},{"sys":7086},{"id":20,"type":12,"linkType":21},{"sys":7088},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7090,"metaTitle":256,"metaDescription":257,"mainTitle":7091,"subtitle":276,"heroImage":7106,"ctaButton":299,"ctaLink":300},[255],{"data":7092,"content":7093,"nodeType":71},{},[7094,7100],{"data":7095,"content":7096,"nodeType":268},{},[7097],{"data":7098,"marks":7099,"value":267,"nodeType":79},{},[],{"data":7101,"content":7102,"nodeType":84},{},[7103],{"data":7104,"marks":7105,"value":275,"nodeType":79},{},[],{"metadata":7107,"sys":7110,"fields":7115},{"tags":7108,"concepts":7109},[],[],{"space":7111,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7113,"publishedVersion":59,"revision":22,"locale":27},{"sys":7112},{"type":12,"linkType":13,"id":14},{"sys":7114},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7116},{"url":291,"details":7117,"fileName":297,"contentType":298},{"size":293,"image":7118},{"width":295,"height":296},{"sys":7120,"fields":7123},{"id":7121,"createdAt":7122},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":7124,"slug":7125,"articleIntro":7124,"category":7126},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[7127],{"metadata":7128,"sys":7131,"fields":7138},{"tags":7129,"concepts":7130},[],[],{"space":7132,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7134,"publishedVersion":246,"revision":59,"contentType":7136,"locale":27},{"sys":7133},{"type":12,"linkType":13,"id":14},{"sys":7135},{"id":20,"type":12,"linkType":21},{"sys":7137},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7139,"metaTitle":256,"metaDescription":257,"mainTitle":7140,"subtitle":276,"heroImage":7155,"ctaButton":299,"ctaLink":300},[255],{"data":7141,"content":7142,"nodeType":71},{},[7143,7149],{"data":7144,"content":7145,"nodeType":268},{},[7146],{"data":7147,"marks":7148,"value":267,"nodeType":79},{},[],{"data":7150,"content":7151,"nodeType":84},{},[7152],{"data":7153,"marks":7154,"value":275,"nodeType":79},{},[],{"metadata":7156,"sys":7159,"fields":7164},{"tags":7157,"concepts":7158},[],[],{"space":7160,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7162,"publishedVersion":59,"revision":22,"locale":27},{"sys":7161},{"type":12,"linkType":13,"id":14},{"sys":7163},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7165},{"url":291,"details":7166,"fileName":297,"contentType":298},{"size":293,"image":7167},{"width":295,"height":296},{"sys":7169,"fields":7172},{"id":7170,"createdAt":7171},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":7173,"slug":7174,"articleIntro":7173,"category":7175},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[7176],{"metadata":7177,"sys":7180,"fields":7187},{"tags":7178,"concepts":7179},[],[],{"space":7181,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7183,"publishedVersion":246,"revision":59,"contentType":7185,"locale":27},{"sys":7182},{"type":12,"linkType":13,"id":14},{"sys":7184},{"id":20,"type":12,"linkType":21},{"sys":7186},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7188,"metaTitle":256,"metaDescription":257,"mainTitle":7189,"subtitle":276,"heroImage":7204,"ctaButton":299,"ctaLink":300},[255],{"data":7190,"content":7191,"nodeType":71},{},[7192,7198],{"data":7193,"content":7194,"nodeType":268},{},[7195],{"data":7196,"marks":7197,"value":267,"nodeType":79},{},[],{"data":7199,"content":7200,"nodeType":84},{},[7201],{"data":7202,"marks":7203,"value":275,"nodeType":79},{},[],{"metadata":7205,"sys":7208,"fields":7213},{"tags":7206,"concepts":7207},[],[],{"space":7209,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7211,"publishedVersion":59,"revision":22,"locale":27},{"sys":7210},{"type":12,"linkType":13,"id":14},{"sys":7212},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7214},{"url":291,"details":7215,"fileName":297,"contentType":298},{"size":293,"image":7216},{"width":295,"height":296},{"sys":7218,"fields":7221},{"id":7219,"createdAt":7220},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":7222,"slug":7223,"articleIntro":7222,"category":7224},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[7225],{"metadata":7226,"sys":7229,"fields":7236},{"tags":7227,"concepts":7228},[],[],{"space":7230,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7232,"publishedVersion":246,"revision":59,"contentType":7234,"locale":27},{"sys":7231},{"type":12,"linkType":13,"id":14},{"sys":7233},{"id":20,"type":12,"linkType":21},{"sys":7235},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7237,"metaTitle":256,"metaDescription":257,"mainTitle":7238,"subtitle":276,"heroImage":7253,"ctaButton":299,"ctaLink":300},[255],{"data":7239,"content":7240,"nodeType":71},{},[7241,7247],{"data":7242,"content":7243,"nodeType":268},{},[7244],{"data":7245,"marks":7246,"value":267,"nodeType":79},{},[],{"data":7248,"content":7249,"nodeType":84},{},[7250],{"data":7251,"marks":7252,"value":275,"nodeType":79},{},[],{"metadata":7254,"sys":7257,"fields":7262},{"tags":7255,"concepts":7256},[],[],{"space":7258,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7260,"publishedVersion":59,"revision":22,"locale":27},{"sys":7259},{"type":12,"linkType":13,"id":14},{"sys":7261},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7263},{"url":291,"details":7264,"fileName":297,"contentType":298},{"size":293,"image":7265},{"width":295,"height":296},{"sys":7267,"fields":7270},{"id":7268,"createdAt":7269},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":7271,"slug":7272,"articleIntro":-1,"category":7273},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[7274],{"metadata":7275,"sys":7278,"fields":7285},{"tags":7276,"concepts":7277},[],[],{"space":7279,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7281,"publishedVersion":246,"revision":59,"contentType":7283,"locale":27},{"sys":7280},{"type":12,"linkType":13,"id":14},{"sys":7282},{"id":20,"type":12,"linkType":21},{"sys":7284},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7286,"metaTitle":256,"metaDescription":257,"mainTitle":7287,"subtitle":276,"heroImage":7302,"ctaButton":299,"ctaLink":300},[255],{"data":7288,"content":7289,"nodeType":71},{},[7290,7296],{"data":7291,"content":7292,"nodeType":268},{},[7293],{"data":7294,"marks":7295,"value":267,"nodeType":79},{},[],{"data":7297,"content":7298,"nodeType":84},{},[7299],{"data":7300,"marks":7301,"value":275,"nodeType":79},{},[],{"metadata":7303,"sys":7306,"fields":7311},{"tags":7304,"concepts":7305},[],[],{"space":7307,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7309,"publishedVersion":59,"revision":22,"locale":27},{"sys":7308},{"type":12,"linkType":13,"id":14},{"sys":7310},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7312},{"url":291,"details":7313,"fileName":297,"contentType":298},{"size":293,"image":7314},{"width":295,"height":296},{"sys":7316,"fields":7319},{"id":7317,"createdAt":7318},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":7320,"slug":7321,"articleIntro":7320,"category":7322},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[7323],{"metadata":7324,"sys":7327,"fields":7334},{"tags":7325,"concepts":7326},[],[],{"space":7328,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7330,"publishedVersion":246,"revision":59,"contentType":7332,"locale":27},{"sys":7329},{"type":12,"linkType":13,"id":14},{"sys":7331},{"id":20,"type":12,"linkType":21},{"sys":7333},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7335,"metaTitle":256,"metaDescription":257,"mainTitle":7336,"subtitle":276,"heroImage":7351,"ctaButton":299,"ctaLink":300},[255],{"data":7337,"content":7338,"nodeType":71},{},[7339,7345],{"data":7340,"content":7341,"nodeType":268},{},[7342],{"data":7343,"marks":7344,"value":267,"nodeType":79},{},[],{"data":7346,"content":7347,"nodeType":84},{},[7348],{"data":7349,"marks":7350,"value":275,"nodeType":79},{},[],{"metadata":7352,"sys":7355,"fields":7360},{"tags":7353,"concepts":7354},[],[],{"space":7356,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7358,"publishedVersion":59,"revision":22,"locale":27},{"sys":7357},{"type":12,"linkType":13,"id":14},{"sys":7359},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7361},{"url":291,"details":7362,"fileName":297,"contentType":298},{"size":293,"image":7363},{"width":295,"height":296},{"sys":7365,"fields":7368},{"id":7366,"createdAt":7367},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":7369,"slug":7370,"articleIntro":-1,"category":7371},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[7372],{"metadata":7373,"sys":7376,"fields":7383},{"tags":7374,"concepts":7375},[],[],{"space":7377,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7379,"publishedVersion":246,"revision":59,"contentType":7381,"locale":27},{"sys":7378},{"type":12,"linkType":13,"id":14},{"sys":7380},{"id":20,"type":12,"linkType":21},{"sys":7382},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7384,"metaTitle":256,"metaDescription":257,"mainTitle":7385,"subtitle":276,"heroImage":7400,"ctaButton":299,"ctaLink":300},[255],{"data":7386,"content":7387,"nodeType":71},{},[7388,7394],{"data":7389,"content":7390,"nodeType":268},{},[7391],{"data":7392,"marks":7393,"value":267,"nodeType":79},{},[],{"data":7395,"content":7396,"nodeType":84},{},[7397],{"data":7398,"marks":7399,"value":275,"nodeType":79},{},[],{"metadata":7401,"sys":7404,"fields":7409},{"tags":7402,"concepts":7403},[],[],{"space":7405,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7407,"publishedVersion":59,"revision":22,"locale":27},{"sys":7406},{"type":12,"linkType":13,"id":14},{"sys":7408},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7410},{"url":291,"details":7411,"fileName":297,"contentType":298},{"size":293,"image":7412},{"width":295,"height":296},{"sys":7414,"fields":7417},{"id":7415,"createdAt":7416},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":7418,"slug":7419,"articleIntro":7418,"category":7420},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[7421],{"metadata":7422,"sys":7425,"fields":7432},{"tags":7423,"concepts":7424},[],[],{"space":7426,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7428,"publishedVersion":246,"revision":59,"contentType":7430,"locale":27},{"sys":7427},{"type":12,"linkType":13,"id":14},{"sys":7429},{"id":20,"type":12,"linkType":21},{"sys":7431},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7433,"metaTitle":256,"metaDescription":257,"mainTitle":7434,"subtitle":276,"heroImage":7449,"ctaButton":299,"ctaLink":300},[255],{"data":7435,"content":7436,"nodeType":71},{},[7437,7443],{"data":7438,"content":7439,"nodeType":268},{},[7440],{"data":7441,"marks":7442,"value":267,"nodeType":79},{},[],{"data":7444,"content":7445,"nodeType":84},{},[7446],{"data":7447,"marks":7448,"value":275,"nodeType":79},{},[],{"metadata":7450,"sys":7453,"fields":7458},{"tags":7451,"concepts":7452},[],[],{"space":7454,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7456,"publishedVersion":59,"revision":22,"locale":27},{"sys":7455},{"type":12,"linkType":13,"id":14},{"sys":7457},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7459},{"url":291,"details":7460,"fileName":297,"contentType":298},{"size":293,"image":7461},{"width":295,"height":296},{"sys":7463,"fields":7466},{"id":7464,"createdAt":7465},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":7467,"slug":7468,"articleIntro":7469,"category":7470},"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.",[7471],{"metadata":7472,"sys":7475,"fields":7482},{"tags":7473,"concepts":7474},[],[],{"space":7476,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7478,"publishedVersion":246,"revision":59,"contentType":7480,"locale":27},{"sys":7477},{"type":12,"linkType":13,"id":14},{"sys":7479},{"id":20,"type":12,"linkType":21},{"sys":7481},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7483,"metaTitle":256,"metaDescription":257,"mainTitle":7484,"subtitle":276,"heroImage":7499,"ctaButton":299,"ctaLink":300},[255],{"data":7485,"content":7486,"nodeType":71},{},[7487,7493],{"data":7488,"content":7489,"nodeType":268},{},[7490],{"data":7491,"marks":7492,"value":267,"nodeType":79},{},[],{"data":7494,"content":7495,"nodeType":84},{},[7496],{"data":7497,"marks":7498,"value":275,"nodeType":79},{},[],{"metadata":7500,"sys":7503,"fields":7508},{"tags":7501,"concepts":7502},[],[],{"space":7504,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7506,"publishedVersion":59,"revision":22,"locale":27},{"sys":7505},{"type":12,"linkType":13,"id":14},{"sys":7507},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7509},{"url":291,"details":7510,"fileName":297,"contentType":298},{"size":293,"image":7511},{"width":295,"height":296},{"sys":7513,"fields":7516},{"id":7514,"createdAt":7515},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":7517,"slug":7518,"articleIntro":7517,"category":7519},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[7520],{"metadata":7521,"sys":7524,"fields":7531},{"tags":7522,"concepts":7523},[],[],{"space":7525,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7527,"publishedVersion":246,"revision":59,"contentType":7529,"locale":27},{"sys":7526},{"type":12,"linkType":13,"id":14},{"sys":7528},{"id":20,"type":12,"linkType":21},{"sys":7530},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7532,"metaTitle":256,"metaDescription":257,"mainTitle":7533,"subtitle":276,"heroImage":7548,"ctaButton":299,"ctaLink":300},[255],{"data":7534,"content":7535,"nodeType":71},{},[7536,7542],{"data":7537,"content":7538,"nodeType":268},{},[7539],{"data":7540,"marks":7541,"value":267,"nodeType":79},{},[],{"data":7543,"content":7544,"nodeType":84},{},[7545],{"data":7546,"marks":7547,"value":275,"nodeType":79},{},[],{"metadata":7549,"sys":7552,"fields":7557},{"tags":7550,"concepts":7551},[],[],{"space":7553,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7555,"publishedVersion":59,"revision":22,"locale":27},{"sys":7554},{"type":12,"linkType":13,"id":14},{"sys":7556},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7558},{"url":291,"details":7559,"fileName":297,"contentType":298},{"size":293,"image":7560},{"width":295,"height":296},{"sys":7562,"fields":7565},{"id":7563,"createdAt":7564},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":7566,"slug":7567,"articleIntro":-1,"category":7568},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[7569],{"metadata":7570,"sys":7573,"fields":7580},{"tags":7571,"concepts":7572},[],[],{"space":7574,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7576,"publishedVersion":246,"revision":59,"contentType":7578,"locale":27},{"sys":7575},{"type":12,"linkType":13,"id":14},{"sys":7577},{"id":20,"type":12,"linkType":21},{"sys":7579},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7581,"metaTitle":256,"metaDescription":257,"mainTitle":7582,"subtitle":276,"heroImage":7597,"ctaButton":299,"ctaLink":300},[255],{"data":7583,"content":7584,"nodeType":71},{},[7585,7591],{"data":7586,"content":7587,"nodeType":268},{},[7588],{"data":7589,"marks":7590,"value":267,"nodeType":79},{},[],{"data":7592,"content":7593,"nodeType":84},{},[7594],{"data":7595,"marks":7596,"value":275,"nodeType":79},{},[],{"metadata":7598,"sys":7601,"fields":7606},{"tags":7599,"concepts":7600},[],[],{"space":7602,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7604,"publishedVersion":59,"revision":22,"locale":27},{"sys":7603},{"type":12,"linkType":13,"id":14},{"sys":7605},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7607},{"url":291,"details":7608,"fileName":297,"contentType":298},{"size":293,"image":7609},{"width":295,"height":296},{"sys":7611,"fields":7614},{"id":7612,"createdAt":7613},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":7615,"slug":7616,"articleIntro":7615,"category":7617},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[7618],{"metadata":7619,"sys":7622,"fields":7629},{"tags":7620,"concepts":7621},[],[],{"space":7623,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7625,"publishedVersion":246,"revision":59,"contentType":7627,"locale":27},{"sys":7624},{"type":12,"linkType":13,"id":14},{"sys":7626},{"id":20,"type":12,"linkType":21},{"sys":7628},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7630,"metaTitle":256,"metaDescription":257,"mainTitle":7631,"subtitle":276,"heroImage":7646,"ctaButton":299,"ctaLink":300},[255],{"data":7632,"content":7633,"nodeType":71},{},[7634,7640],{"data":7635,"content":7636,"nodeType":268},{},[7637],{"data":7638,"marks":7639,"value":267,"nodeType":79},{},[],{"data":7641,"content":7642,"nodeType":84},{},[7643],{"data":7644,"marks":7645,"value":275,"nodeType":79},{},[],{"metadata":7647,"sys":7650,"fields":7655},{"tags":7648,"concepts":7649},[],[],{"space":7651,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7653,"publishedVersion":59,"revision":22,"locale":27},{"sys":7652},{"type":12,"linkType":13,"id":14},{"sys":7654},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7656},{"url":291,"details":7657,"fileName":297,"contentType":298},{"size":293,"image":7658},{"width":295,"height":296},{"sys":7660,"fields":7663},{"id":7661,"createdAt":7662},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":7664,"slug":7665,"articleIntro":-1,"category":7666},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[7667],{"metadata":7668,"sys":7671,"fields":7678},{"tags":7669,"concepts":7670},[],[],{"space":7672,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7674,"publishedVersion":246,"revision":59,"contentType":7676,"locale":27},{"sys":7673},{"type":12,"linkType":13,"id":14},{"sys":7675},{"id":20,"type":12,"linkType":21},{"sys":7677},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7679,"metaTitle":256,"metaDescription":257,"mainTitle":7680,"subtitle":276,"heroImage":7695,"ctaButton":299,"ctaLink":300},[255],{"data":7681,"content":7682,"nodeType":71},{},[7683,7689],{"data":7684,"content":7685,"nodeType":268},{},[7686],{"data":7687,"marks":7688,"value":267,"nodeType":79},{},[],{"data":7690,"content":7691,"nodeType":84},{},[7692],{"data":7693,"marks":7694,"value":275,"nodeType":79},{},[],{"metadata":7696,"sys":7699,"fields":7704},{"tags":7697,"concepts":7698},[],[],{"space":7700,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7702,"publishedVersion":59,"revision":22,"locale":27},{"sys":7701},{"type":12,"linkType":13,"id":14},{"sys":7703},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7705},{"url":291,"details":7706,"fileName":297,"contentType":298},{"size":293,"image":7707},{"width":295,"height":296},{"sys":7709,"fields":7712},{"id":7710,"createdAt":7711},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":7713,"slug":7714,"articleIntro":-1,"category":7715},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[7716],{"metadata":7717,"sys":7720,"fields":7727},{"tags":7718,"concepts":7719},[],[],{"space":7721,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7723,"publishedVersion":246,"revision":59,"contentType":7725,"locale":27},{"sys":7722},{"type":12,"linkType":13,"id":14},{"sys":7724},{"id":20,"type":12,"linkType":21},{"sys":7726},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7728,"metaTitle":256,"metaDescription":257,"mainTitle":7729,"subtitle":276,"heroImage":7744,"ctaButton":299,"ctaLink":300},[255],{"data":7730,"content":7731,"nodeType":71},{},[7732,7738],{"data":7733,"content":7734,"nodeType":268},{},[7735],{"data":7736,"marks":7737,"value":267,"nodeType":79},{},[],{"data":7739,"content":7740,"nodeType":84},{},[7741],{"data":7742,"marks":7743,"value":275,"nodeType":79},{},[],{"metadata":7745,"sys":7748,"fields":7753},{"tags":7746,"concepts":7747},[],[],{"space":7749,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7751,"publishedVersion":59,"revision":22,"locale":27},{"sys":7750},{"type":12,"linkType":13,"id":14},{"sys":7752},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7754},{"url":291,"details":7755,"fileName":297,"contentType":298},{"size":293,"image":7756},{"width":295,"height":296},{"sys":7758,"fields":7761},{"id":7759,"createdAt":7760},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":7762,"slug":7763,"articleIntro":7762,"category":7764},"Compte 502 - Actions propres","compte-502-actions-propres",[7765],{"metadata":7766,"sys":7769,"fields":7776},{"tags":7767,"concepts":7768},[],[],{"space":7770,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7772,"publishedVersion":246,"revision":59,"contentType":7774,"locale":27},{"sys":7771},{"type":12,"linkType":13,"id":14},{"sys":7773},{"id":20,"type":12,"linkType":21},{"sys":7775},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7777,"metaTitle":256,"metaDescription":257,"mainTitle":7778,"subtitle":276,"heroImage":7793,"ctaButton":299,"ctaLink":300},[255],{"data":7779,"content":7780,"nodeType":71},{},[7781,7787],{"data":7782,"content":7783,"nodeType":268},{},[7784],{"data":7785,"marks":7786,"value":267,"nodeType":79},{},[],{"data":7788,"content":7789,"nodeType":84},{},[7790],{"data":7791,"marks":7792,"value":275,"nodeType":79},{},[],{"metadata":7794,"sys":7797,"fields":7802},{"tags":7795,"concepts":7796},[],[],{"space":7798,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7800,"publishedVersion":59,"revision":22,"locale":27},{"sys":7799},{"type":12,"linkType":13,"id":14},{"sys":7801},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7803},{"url":291,"details":7804,"fileName":297,"contentType":298},{"size":293,"image":7805},{"width":295,"height":296},{"sys":7807,"fields":7810},{"id":7808,"createdAt":7809},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":7811,"slug":7812,"articleIntro":7811,"category":7813},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[7814],{"metadata":7815,"sys":7818,"fields":7825},{"tags":7816,"concepts":7817},[],[],{"space":7819,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7821,"publishedVersion":246,"revision":59,"contentType":7823,"locale":27},{"sys":7820},{"type":12,"linkType":13,"id":14},{"sys":7822},{"id":20,"type":12,"linkType":21},{"sys":7824},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7826,"metaTitle":256,"metaDescription":257,"mainTitle":7827,"subtitle":276,"heroImage":7842,"ctaButton":299,"ctaLink":300},[255],{"data":7828,"content":7829,"nodeType":71},{},[7830,7836],{"data":7831,"content":7832,"nodeType":268},{},[7833],{"data":7834,"marks":7835,"value":267,"nodeType":79},{},[],{"data":7837,"content":7838,"nodeType":84},{},[7839],{"data":7840,"marks":7841,"value":275,"nodeType":79},{},[],{"metadata":7843,"sys":7846,"fields":7851},{"tags":7844,"concepts":7845},[],[],{"space":7847,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7849,"publishedVersion":59,"revision":22,"locale":27},{"sys":7848},{"type":12,"linkType":13,"id":14},{"sys":7850},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7852},{"url":291,"details":7853,"fileName":297,"contentType":298},{"size":293,"image":7854},{"width":295,"height":296},{"sys":7856,"fields":7859},{"id":7857,"createdAt":7858},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":7860,"slug":7861,"articleIntro":7860,"category":7862},"6161 - Multirisques","compte-6161-multirisques",[7863],{"metadata":7864,"sys":7867,"fields":7874},{"tags":7865,"concepts":7866},[],[],{"space":7868,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7870,"publishedVersion":246,"revision":59,"contentType":7872,"locale":27},{"sys":7869},{"type":12,"linkType":13,"id":14},{"sys":7871},{"id":20,"type":12,"linkType":21},{"sys":7873},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7875,"metaTitle":256,"metaDescription":257,"mainTitle":7876,"subtitle":276,"heroImage":7891,"ctaButton":299,"ctaLink":300},[255],{"data":7877,"content":7878,"nodeType":71},{},[7879,7885],{"data":7880,"content":7881,"nodeType":268},{},[7882],{"data":7883,"marks":7884,"value":267,"nodeType":79},{},[],{"data":7886,"content":7887,"nodeType":84},{},[7888],{"data":7889,"marks":7890,"value":275,"nodeType":79},{},[],{"metadata":7892,"sys":7895,"fields":7900},{"tags":7893,"concepts":7894},[],[],{"space":7896,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7898,"publishedVersion":59,"revision":22,"locale":27},{"sys":7897},{"type":12,"linkType":13,"id":14},{"sys":7899},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7901},{"url":291,"details":7902,"fileName":297,"contentType":298},{"size":293,"image":7903},{"width":295,"height":296},{"sys":7905,"fields":7908},{"id":7906,"createdAt":7907},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":7909,"slug":7910,"articleIntro":7909,"category":7911},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[7912],{"metadata":7913,"sys":7916,"fields":7923},{"tags":7914,"concepts":7915},[],[],{"space":7917,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7919,"publishedVersion":246,"revision":59,"contentType":7921,"locale":27},{"sys":7918},{"type":12,"linkType":13,"id":14},{"sys":7920},{"id":20,"type":12,"linkType":21},{"sys":7922},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7924,"metaTitle":256,"metaDescription":257,"mainTitle":7925,"subtitle":276,"heroImage":7940,"ctaButton":299,"ctaLink":300},[255],{"data":7926,"content":7927,"nodeType":71},{},[7928,7934],{"data":7929,"content":7930,"nodeType":268},{},[7931],{"data":7932,"marks":7933,"value":267,"nodeType":79},{},[],{"data":7935,"content":7936,"nodeType":84},{},[7937],{"data":7938,"marks":7939,"value":275,"nodeType":79},{},[],{"metadata":7941,"sys":7944,"fields":7949},{"tags":7942,"concepts":7943},[],[],{"space":7945,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7947,"publishedVersion":59,"revision":22,"locale":27},{"sys":7946},{"type":12,"linkType":13,"id":14},{"sys":7948},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":7950},{"url":291,"details":7951,"fileName":297,"contentType":298},{"size":293,"image":7952},{"width":295,"height":296},{"sys":7954,"fields":7957},{"id":7955,"createdAt":7956},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":7958,"slug":7959,"articleIntro":7960,"category":7961},"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.",[7962],{"metadata":7963,"sys":7966,"fields":7973},{"tags":7964,"concepts":7965},[],[],{"space":7967,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":7969,"publishedVersion":246,"revision":59,"contentType":7971,"locale":27},{"sys":7968},{"type":12,"linkType":13,"id":14},{"sys":7970},{"id":20,"type":12,"linkType":21},{"sys":7972},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":7974,"metaTitle":256,"metaDescription":257,"mainTitle":7975,"subtitle":276,"heroImage":7990,"ctaButton":299,"ctaLink":300},[255],{"data":7976,"content":7977,"nodeType":71},{},[7978,7984],{"data":7979,"content":7980,"nodeType":268},{},[7981],{"data":7982,"marks":7983,"value":267,"nodeType":79},{},[],{"data":7985,"content":7986,"nodeType":84},{},[7987],{"data":7988,"marks":7989,"value":275,"nodeType":79},{},[],{"metadata":7991,"sys":7994,"fields":7999},{"tags":7992,"concepts":7993},[],[],{"space":7995,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":7997,"publishedVersion":59,"revision":22,"locale":27},{"sys":7996},{"type":12,"linkType":13,"id":14},{"sys":7998},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8000},{"url":291,"details":8001,"fileName":297,"contentType":298},{"size":293,"image":8002},{"width":295,"height":296},{"sys":8004,"fields":8007},{"id":8005,"createdAt":8006},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":8008,"slug":8009,"articleIntro":8008,"category":8010},"2185 - Cheptel","compte-2185-cheptel",[8011],{"metadata":8012,"sys":8015,"fields":8022},{"tags":8013,"concepts":8014},[],[],{"space":8016,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8018,"publishedVersion":246,"revision":59,"contentType":8020,"locale":27},{"sys":8017},{"type":12,"linkType":13,"id":14},{"sys":8019},{"id":20,"type":12,"linkType":21},{"sys":8021},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8023,"metaTitle":256,"metaDescription":257,"mainTitle":8024,"subtitle":276,"heroImage":8039,"ctaButton":299,"ctaLink":300},[255],{"data":8025,"content":8026,"nodeType":71},{},[8027,8033],{"data":8028,"content":8029,"nodeType":268},{},[8030],{"data":8031,"marks":8032,"value":267,"nodeType":79},{},[],{"data":8034,"content":8035,"nodeType":84},{},[8036],{"data":8037,"marks":8038,"value":275,"nodeType":79},{},[],{"metadata":8040,"sys":8043,"fields":8048},{"tags":8041,"concepts":8042},[],[],{"space":8044,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8046,"publishedVersion":59,"revision":22,"locale":27},{"sys":8045},{"type":12,"linkType":13,"id":14},{"sys":8047},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8049},{"url":291,"details":8050,"fileName":297,"contentType":298},{"size":293,"image":8051},{"width":295,"height":296},{"sys":8053,"fields":8056},{"id":8054,"createdAt":8055},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":8057,"slug":8058,"articleIntro":8057,"category":8059},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[8060],{"metadata":8061,"sys":8064,"fields":8071},{"tags":8062,"concepts":8063},[],[],{"space":8065,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8067,"publishedVersion":246,"revision":59,"contentType":8069,"locale":27},{"sys":8066},{"type":12,"linkType":13,"id":14},{"sys":8068},{"id":20,"type":12,"linkType":21},{"sys":8070},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8072,"metaTitle":256,"metaDescription":257,"mainTitle":8073,"subtitle":276,"heroImage":8088,"ctaButton":299,"ctaLink":300},[255],{"data":8074,"content":8075,"nodeType":71},{},[8076,8082],{"data":8077,"content":8078,"nodeType":268},{},[8079],{"data":8080,"marks":8081,"value":267,"nodeType":79},{},[],{"data":8083,"content":8084,"nodeType":84},{},[8085],{"data":8086,"marks":8087,"value":275,"nodeType":79},{},[],{"metadata":8089,"sys":8092,"fields":8097},{"tags":8090,"concepts":8091},[],[],{"space":8093,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8095,"publishedVersion":59,"revision":22,"locale":27},{"sys":8094},{"type":12,"linkType":13,"id":14},{"sys":8096},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8098},{"url":291,"details":8099,"fileName":297,"contentType":298},{"size":293,"image":8100},{"width":295,"height":296},{"sys":8102,"fields":8105},{"id":8103,"createdAt":8104},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":8106,"slug":8107,"articleIntro":-1,"category":8108},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[8109],{"metadata":8110,"sys":8113,"fields":8120},{"tags":8111,"concepts":8112},[],[],{"space":8114,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8116,"publishedVersion":246,"revision":59,"contentType":8118,"locale":27},{"sys":8115},{"type":12,"linkType":13,"id":14},{"sys":8117},{"id":20,"type":12,"linkType":21},{"sys":8119},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8121,"metaTitle":256,"metaDescription":257,"mainTitle":8122,"subtitle":276,"heroImage":8137,"ctaButton":299,"ctaLink":300},[255],{"data":8123,"content":8124,"nodeType":71},{},[8125,8131],{"data":8126,"content":8127,"nodeType":268},{},[8128],{"data":8129,"marks":8130,"value":267,"nodeType":79},{},[],{"data":8132,"content":8133,"nodeType":84},{},[8134],{"data":8135,"marks":8136,"value":275,"nodeType":79},{},[],{"metadata":8138,"sys":8141,"fields":8146},{"tags":8139,"concepts":8140},[],[],{"space":8142,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8144,"publishedVersion":59,"revision":22,"locale":27},{"sys":8143},{"type":12,"linkType":13,"id":14},{"sys":8145},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8147},{"url":291,"details":8148,"fileName":297,"contentType":298},{"size":293,"image":8149},{"width":295,"height":296},{"sys":8151,"fields":8154},{"id":8152,"createdAt":8153},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":8155,"slug":8156,"articleIntro":8155,"category":8157},"6378 - Taxes diverses","compte-6378-taxes-diverses",[8158],{"metadata":8159,"sys":8162,"fields":8169},{"tags":8160,"concepts":8161},[],[],{"space":8163,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8165,"publishedVersion":246,"revision":59,"contentType":8167,"locale":27},{"sys":8164},{"type":12,"linkType":13,"id":14},{"sys":8166},{"id":20,"type":12,"linkType":21},{"sys":8168},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8170,"metaTitle":256,"metaDescription":257,"mainTitle":8171,"subtitle":276,"heroImage":8186,"ctaButton":299,"ctaLink":300},[255],{"data":8172,"content":8173,"nodeType":71},{},[8174,8180],{"data":8175,"content":8176,"nodeType":268},{},[8177],{"data":8178,"marks":8179,"value":267,"nodeType":79},{},[],{"data":8181,"content":8182,"nodeType":84},{},[8183],{"data":8184,"marks":8185,"value":275,"nodeType":79},{},[],{"metadata":8187,"sys":8190,"fields":8195},{"tags":8188,"concepts":8189},[],[],{"space":8191,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8193,"publishedVersion":59,"revision":22,"locale":27},{"sys":8192},{"type":12,"linkType":13,"id":14},{"sys":8194},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8196},{"url":291,"details":8197,"fileName":297,"contentType":298},{"size":293,"image":8198},{"width":295,"height":296},{"sys":8200,"fields":8203},{"id":8201,"createdAt":8202},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":8204,"slug":8205,"articleIntro":8204,"category":8206},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[8207],{"metadata":8208,"sys":8211,"fields":8218},{"tags":8209,"concepts":8210},[],[],{"space":8212,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8214,"publishedVersion":246,"revision":59,"contentType":8216,"locale":27},{"sys":8213},{"type":12,"linkType":13,"id":14},{"sys":8215},{"id":20,"type":12,"linkType":21},{"sys":8217},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8219,"metaTitle":256,"metaDescription":257,"mainTitle":8220,"subtitle":276,"heroImage":8235,"ctaButton":299,"ctaLink":300},[255],{"data":8221,"content":8222,"nodeType":71},{},[8223,8229],{"data":8224,"content":8225,"nodeType":268},{},[8226],{"data":8227,"marks":8228,"value":267,"nodeType":79},{},[],{"data":8230,"content":8231,"nodeType":84},{},[8232],{"data":8233,"marks":8234,"value":275,"nodeType":79},{},[],{"metadata":8236,"sys":8239,"fields":8244},{"tags":8237,"concepts":8238},[],[],{"space":8240,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8242,"publishedVersion":59,"revision":22,"locale":27},{"sys":8241},{"type":12,"linkType":13,"id":14},{"sys":8243},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8245},{"url":291,"details":8246,"fileName":297,"contentType":298},{"size":293,"image":8247},{"width":295,"height":296},{"sys":8249,"fields":8252},{"id":8250,"createdAt":8251},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":8253,"slug":8254,"articleIntro":8255,"category":8256},"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.",[8257],{"metadata":8258,"sys":8261,"fields":8268},{"tags":8259,"concepts":8260},[],[],{"space":8262,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8264,"publishedVersion":246,"revision":59,"contentType":8266,"locale":27},{"sys":8263},{"type":12,"linkType":13,"id":14},{"sys":8265},{"id":20,"type":12,"linkType":21},{"sys":8267},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8269,"metaTitle":256,"metaDescription":257,"mainTitle":8270,"subtitle":276,"heroImage":8285,"ctaButton":299,"ctaLink":300},[255],{"data":8271,"content":8272,"nodeType":71},{},[8273,8279],{"data":8274,"content":8275,"nodeType":268},{},[8276],{"data":8277,"marks":8278,"value":267,"nodeType":79},{},[],{"data":8280,"content":8281,"nodeType":84},{},[8282],{"data":8283,"marks":8284,"value":275,"nodeType":79},{},[],{"metadata":8286,"sys":8289,"fields":8294},{"tags":8287,"concepts":8288},[],[],{"space":8290,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8292,"publishedVersion":59,"revision":22,"locale":27},{"sys":8291},{"type":12,"linkType":13,"id":14},{"sys":8293},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8295},{"url":291,"details":8296,"fileName":297,"contentType":298},{"size":293,"image":8297},{"width":295,"height":296},{"sys":8299,"fields":8302},{"id":8300,"createdAt":8301},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":8303,"slug":8304,"articleIntro":8303,"category":8305},"331 - Produits en cours","compte-331-produits-en-cours",[8306],{"metadata":8307,"sys":8310,"fields":8317},{"tags":8308,"concepts":8309},[],[],{"space":8311,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8313,"publishedVersion":246,"revision":59,"contentType":8315,"locale":27},{"sys":8312},{"type":12,"linkType":13,"id":14},{"sys":8314},{"id":20,"type":12,"linkType":21},{"sys":8316},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8318,"metaTitle":256,"metaDescription":257,"mainTitle":8319,"subtitle":276,"heroImage":8334,"ctaButton":299,"ctaLink":300},[255],{"data":8320,"content":8321,"nodeType":71},{},[8322,8328],{"data":8323,"content":8324,"nodeType":268},{},[8325],{"data":8326,"marks":8327,"value":267,"nodeType":79},{},[],{"data":8329,"content":8330,"nodeType":84},{},[8331],{"data":8332,"marks":8333,"value":275,"nodeType":79},{},[],{"metadata":8335,"sys":8338,"fields":8343},{"tags":8336,"concepts":8337},[],[],{"space":8339,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8341,"publishedVersion":59,"revision":22,"locale":27},{"sys":8340},{"type":12,"linkType":13,"id":14},{"sys":8342},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8344},{"url":291,"details":8345,"fileName":297,"contentType":298},{"size":293,"image":8346},{"width":295,"height":296},{"sys":8348,"fields":8351},{"id":8349,"createdAt":8350},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":8352,"slug":8353,"articleIntro":-1,"category":8354},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[8355],{"metadata":8356,"sys":8359,"fields":8366},{"tags":8357,"concepts":8358},[],[],{"space":8360,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8362,"publishedVersion":246,"revision":59,"contentType":8364,"locale":27},{"sys":8361},{"type":12,"linkType":13,"id":14},{"sys":8363},{"id":20,"type":12,"linkType":21},{"sys":8365},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8367,"metaTitle":256,"metaDescription":257,"mainTitle":8368,"subtitle":276,"heroImage":8383,"ctaButton":299,"ctaLink":300},[255],{"data":8369,"content":8370,"nodeType":71},{},[8371,8377],{"data":8372,"content":8373,"nodeType":268},{},[8374],{"data":8375,"marks":8376,"value":267,"nodeType":79},{},[],{"data":8378,"content":8379,"nodeType":84},{},[8380],{"data":8381,"marks":8382,"value":275,"nodeType":79},{},[],{"metadata":8384,"sys":8387,"fields":8392},{"tags":8385,"concepts":8386},[],[],{"space":8388,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8390,"publishedVersion":59,"revision":22,"locale":27},{"sys":8389},{"type":12,"linkType":13,"id":14},{"sys":8391},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8393},{"url":291,"details":8394,"fileName":297,"contentType":298},{"size":293,"image":8395},{"width":295,"height":296},{"sys":8397,"fields":8400},{"id":8398,"createdAt":8399},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":8401,"slug":8402,"articleIntro":8401,"category":8403},"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",[8404],{"metadata":8405,"sys":8408,"fields":8415},{"tags":8406,"concepts":8407},[],[],{"space":8409,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8411,"publishedVersion":246,"revision":59,"contentType":8413,"locale":27},{"sys":8410},{"type":12,"linkType":13,"id":14},{"sys":8412},{"id":20,"type":12,"linkType":21},{"sys":8414},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8416,"metaTitle":256,"metaDescription":257,"mainTitle":8417,"subtitle":276,"heroImage":8432,"ctaButton":299,"ctaLink":300},[255],{"data":8418,"content":8419,"nodeType":71},{},[8420,8426],{"data":8421,"content":8422,"nodeType":268},{},[8423],{"data":8424,"marks":8425,"value":267,"nodeType":79},{},[],{"data":8427,"content":8428,"nodeType":84},{},[8429],{"data":8430,"marks":8431,"value":275,"nodeType":79},{},[],{"metadata":8433,"sys":8436,"fields":8441},{"tags":8434,"concepts":8435},[],[],{"space":8437,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8439,"publishedVersion":59,"revision":22,"locale":27},{"sys":8438},{"type":12,"linkType":13,"id":14},{"sys":8440},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8442},{"url":291,"details":8443,"fileName":297,"contentType":298},{"size":293,"image":8444},{"width":295,"height":296},{"sys":8446,"fields":8449},{"id":8447,"createdAt":8448},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":8450,"slug":8451,"articleIntro":8450,"category":8452},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[8453],{"metadata":8454,"sys":8457,"fields":8464},{"tags":8455,"concepts":8456},[],[],{"space":8458,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8460,"publishedVersion":246,"revision":59,"contentType":8462,"locale":27},{"sys":8459},{"type":12,"linkType":13,"id":14},{"sys":8461},{"id":20,"type":12,"linkType":21},{"sys":8463},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8465,"metaTitle":256,"metaDescription":257,"mainTitle":8466,"subtitle":276,"heroImage":8481,"ctaButton":299,"ctaLink":300},[255],{"data":8467,"content":8468,"nodeType":71},{},[8469,8475],{"data":8470,"content":8471,"nodeType":268},{},[8472],{"data":8473,"marks":8474,"value":267,"nodeType":79},{},[],{"data":8476,"content":8477,"nodeType":84},{},[8478],{"data":8479,"marks":8480,"value":275,"nodeType":79},{},[],{"metadata":8482,"sys":8485,"fields":8490},{"tags":8483,"concepts":8484},[],[],{"space":8486,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8488,"publishedVersion":59,"revision":22,"locale":27},{"sys":8487},{"type":12,"linkType":13,"id":14},{"sys":8489},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8491},{"url":291,"details":8492,"fileName":297,"contentType":298},{"size":293,"image":8493},{"width":295,"height":296},{"sys":8495,"fields":8498},{"id":8496,"createdAt":8497},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":8499,"slug":8500,"articleIntro":-1,"category":8501},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[8502],{"metadata":8503,"sys":8506,"fields":8513},{"tags":8504,"concepts":8505},[],[],{"space":8507,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8509,"publishedVersion":246,"revision":59,"contentType":8511,"locale":27},{"sys":8508},{"type":12,"linkType":13,"id":14},{"sys":8510},{"id":20,"type":12,"linkType":21},{"sys":8512},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8514,"metaTitle":256,"metaDescription":257,"mainTitle":8515,"subtitle":276,"heroImage":8530,"ctaButton":299,"ctaLink":300},[255],{"data":8516,"content":8517,"nodeType":71},{},[8518,8524],{"data":8519,"content":8520,"nodeType":268},{},[8521],{"data":8522,"marks":8523,"value":267,"nodeType":79},{},[],{"data":8525,"content":8526,"nodeType":84},{},[8527],{"data":8528,"marks":8529,"value":275,"nodeType":79},{},[],{"metadata":8531,"sys":8534,"fields":8539},{"tags":8532,"concepts":8533},[],[],{"space":8535,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8537,"publishedVersion":59,"revision":22,"locale":27},{"sys":8536},{"type":12,"linkType":13,"id":14},{"sys":8538},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8540},{"url":291,"details":8541,"fileName":297,"contentType":298},{"size":293,"image":8542},{"width":295,"height":296},{"sys":8544,"fields":8547},{"id":8545,"createdAt":8546},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":8548,"slug":8549,"articleIntro":8548,"category":8550},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[8551],{"metadata":8552,"sys":8555,"fields":8562},{"tags":8553,"concepts":8554},[],[],{"space":8556,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8558,"publishedVersion":246,"revision":59,"contentType":8560,"locale":27},{"sys":8557},{"type":12,"linkType":13,"id":14},{"sys":8559},{"id":20,"type":12,"linkType":21},{"sys":8561},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8563,"metaTitle":256,"metaDescription":257,"mainTitle":8564,"subtitle":276,"heroImage":8579,"ctaButton":299,"ctaLink":300},[255],{"data":8565,"content":8566,"nodeType":71},{},[8567,8573],{"data":8568,"content":8569,"nodeType":268},{},[8570],{"data":8571,"marks":8572,"value":267,"nodeType":79},{},[],{"data":8574,"content":8575,"nodeType":84},{},[8576],{"data":8577,"marks":8578,"value":275,"nodeType":79},{},[],{"metadata":8580,"sys":8583,"fields":8588},{"tags":8581,"concepts":8582},[],[],{"space":8584,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8586,"publishedVersion":59,"revision":22,"locale":27},{"sys":8585},{"type":12,"linkType":13,"id":14},{"sys":8587},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8589},{"url":291,"details":8590,"fileName":297,"contentType":298},{"size":293,"image":8591},{"width":295,"height":296},{"sys":8593,"fields":8596},{"id":8594,"createdAt":8595},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":8597,"slug":8598,"articleIntro":8597,"category":8599},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[8600],{"metadata":8601,"sys":8604,"fields":8611},{"tags":8602,"concepts":8603},[],[],{"space":8605,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8607,"publishedVersion":246,"revision":59,"contentType":8609,"locale":27},{"sys":8606},{"type":12,"linkType":13,"id":14},{"sys":8608},{"id":20,"type":12,"linkType":21},{"sys":8610},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8612,"metaTitle":256,"metaDescription":257,"mainTitle":8613,"subtitle":276,"heroImage":8628,"ctaButton":299,"ctaLink":300},[255],{"data":8614,"content":8615,"nodeType":71},{},[8616,8622],{"data":8617,"content":8618,"nodeType":268},{},[8619],{"data":8620,"marks":8621,"value":267,"nodeType":79},{},[],{"data":8623,"content":8624,"nodeType":84},{},[8625],{"data":8626,"marks":8627,"value":275,"nodeType":79},{},[],{"metadata":8629,"sys":8632,"fields":8637},{"tags":8630,"concepts":8631},[],[],{"space":8633,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8635,"publishedVersion":59,"revision":22,"locale":27},{"sys":8634},{"type":12,"linkType":13,"id":14},{"sys":8636},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8638},{"url":291,"details":8639,"fileName":297,"contentType":298},{"size":293,"image":8640},{"width":295,"height":296},{"sys":8642,"fields":8645},{"id":8643,"createdAt":8644},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":8646,"slug":8647,"articleIntro":-1,"category":8648},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[8649],{"metadata":8650,"sys":8653,"fields":8660},{"tags":8651,"concepts":8652},[],[],{"space":8654,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8656,"publishedVersion":246,"revision":59,"contentType":8658,"locale":27},{"sys":8655},{"type":12,"linkType":13,"id":14},{"sys":8657},{"id":20,"type":12,"linkType":21},{"sys":8659},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8661,"metaTitle":256,"metaDescription":257,"mainTitle":8662,"subtitle":276,"heroImage":8677,"ctaButton":299,"ctaLink":300},[255],{"data":8663,"content":8664,"nodeType":71},{},[8665,8671],{"data":8666,"content":8667,"nodeType":268},{},[8668],{"data":8669,"marks":8670,"value":267,"nodeType":79},{},[],{"data":8672,"content":8673,"nodeType":84},{},[8674],{"data":8675,"marks":8676,"value":275,"nodeType":79},{},[],{"metadata":8678,"sys":8681,"fields":8686},{"tags":8679,"concepts":8680},[],[],{"space":8682,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8684,"publishedVersion":59,"revision":22,"locale":27},{"sys":8683},{"type":12,"linkType":13,"id":14},{"sys":8685},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8687},{"url":291,"details":8688,"fileName":297,"contentType":298},{"size":293,"image":8689},{"width":295,"height":296},{"sys":8691,"fields":8694},{"id":8692,"createdAt":8693},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":8695,"slug":8696,"articleIntro":8695,"category":8697},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[8698],{"metadata":8699,"sys":8702,"fields":8709},{"tags":8700,"concepts":8701},[],[],{"space":8703,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8705,"publishedVersion":246,"revision":59,"contentType":8707,"locale":27},{"sys":8704},{"type":12,"linkType":13,"id":14},{"sys":8706},{"id":20,"type":12,"linkType":21},{"sys":8708},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8710,"metaTitle":256,"metaDescription":257,"mainTitle":8711,"subtitle":276,"heroImage":8726,"ctaButton":299,"ctaLink":300},[255],{"data":8712,"content":8713,"nodeType":71},{},[8714,8720],{"data":8715,"content":8716,"nodeType":268},{},[8717],{"data":8718,"marks":8719,"value":267,"nodeType":79},{},[],{"data":8721,"content":8722,"nodeType":84},{},[8723],{"data":8724,"marks":8725,"value":275,"nodeType":79},{},[],{"metadata":8727,"sys":8730,"fields":8735},{"tags":8728,"concepts":8729},[],[],{"space":8731,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8733,"publishedVersion":59,"revision":22,"locale":27},{"sys":8732},{"type":12,"linkType":13,"id":14},{"sys":8734},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8736},{"url":291,"details":8737,"fileName":297,"contentType":298},{"size":293,"image":8738},{"width":295,"height":296},{"sys":8740,"fields":8743},{"id":8741,"createdAt":8742},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":8744,"slug":8745,"articleIntro":8744,"category":8746},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[8747],{"metadata":8748,"sys":8751,"fields":8758},{"tags":8749,"concepts":8750},[],[],{"space":8752,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8754,"publishedVersion":246,"revision":59,"contentType":8756,"locale":27},{"sys":8753},{"type":12,"linkType":13,"id":14},{"sys":8755},{"id":20,"type":12,"linkType":21},{"sys":8757},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8759,"metaTitle":256,"metaDescription":257,"mainTitle":8760,"subtitle":276,"heroImage":8775,"ctaButton":299,"ctaLink":300},[255],{"data":8761,"content":8762,"nodeType":71},{},[8763,8769],{"data":8764,"content":8765,"nodeType":268},{},[8766],{"data":8767,"marks":8768,"value":267,"nodeType":79},{},[],{"data":8770,"content":8771,"nodeType":84},{},[8772],{"data":8773,"marks":8774,"value":275,"nodeType":79},{},[],{"metadata":8776,"sys":8779,"fields":8784},{"tags":8777,"concepts":8778},[],[],{"space":8780,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8782,"publishedVersion":59,"revision":22,"locale":27},{"sys":8781},{"type":12,"linkType":13,"id":14},{"sys":8783},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8785},{"url":291,"details":8786,"fileName":297,"contentType":298},{"size":293,"image":8787},{"width":295,"height":296},{"sys":8789,"fields":8792},{"id":8790,"createdAt":8791},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":8793,"slug":8794,"articleIntro":-1,"category":8795},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[8796],{"metadata":8797,"sys":8800,"fields":8807},{"tags":8798,"concepts":8799},[],[],{"space":8801,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8803,"publishedVersion":246,"revision":59,"contentType":8805,"locale":27},{"sys":8802},{"type":12,"linkType":13,"id":14},{"sys":8804},{"id":20,"type":12,"linkType":21},{"sys":8806},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8808,"metaTitle":256,"metaDescription":257,"mainTitle":8809,"subtitle":276,"heroImage":8824,"ctaButton":299,"ctaLink":300},[255],{"data":8810,"content":8811,"nodeType":71},{},[8812,8818],{"data":8813,"content":8814,"nodeType":268},{},[8815],{"data":8816,"marks":8817,"value":267,"nodeType":79},{},[],{"data":8819,"content":8820,"nodeType":84},{},[8821],{"data":8822,"marks":8823,"value":275,"nodeType":79},{},[],{"metadata":8825,"sys":8828,"fields":8833},{"tags":8826,"concepts":8827},[],[],{"space":8829,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8831,"publishedVersion":59,"revision":22,"locale":27},{"sys":8830},{"type":12,"linkType":13,"id":14},{"sys":8832},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8834},{"url":291,"details":8835,"fileName":297,"contentType":298},{"size":293,"image":8836},{"width":295,"height":296},{"sys":8838,"fields":8841},{"id":8839,"createdAt":8840},"2TO1W2hucSJxWox9xj2EhW","2025-04-25T13:17:52.255Z",{"title":8842,"slug":8843,"articleIntro":8842,"category":8844},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[8845],{"metadata":8846,"sys":8849,"fields":8856},{"tags":8847,"concepts":8848},[],[],{"space":8850,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8852,"publishedVersion":246,"revision":59,"contentType":8854,"locale":27},{"sys":8851},{"type":12,"linkType":13,"id":14},{"sys":8853},{"id":20,"type":12,"linkType":21},{"sys":8855},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8857,"metaTitle":256,"metaDescription":257,"mainTitle":8858,"subtitle":276,"heroImage":8873,"ctaButton":299,"ctaLink":300},[255],{"data":8859,"content":8860,"nodeType":71},{},[8861,8867],{"data":8862,"content":8863,"nodeType":268},{},[8864],{"data":8865,"marks":8866,"value":267,"nodeType":79},{},[],{"data":8868,"content":8869,"nodeType":84},{},[8870],{"data":8871,"marks":8872,"value":275,"nodeType":79},{},[],{"metadata":8874,"sys":8877,"fields":8882},{"tags":8875,"concepts":8876},[],[],{"space":8878,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8880,"publishedVersion":59,"revision":22,"locale":27},{"sys":8879},{"type":12,"linkType":13,"id":14},{"sys":8881},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8883},{"url":291,"details":8884,"fileName":297,"contentType":298},{"size":293,"image":8885},{"width":295,"height":296},{"sys":8887,"fields":8890},{"id":8888,"createdAt":8889},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":8891,"slug":8892,"articleIntro":8891,"category":8893},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[8894],{"metadata":8895,"sys":8898,"fields":8905},{"tags":8896,"concepts":8897},[],[],{"space":8899,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8901,"publishedVersion":246,"revision":59,"contentType":8903,"locale":27},{"sys":8900},{"type":12,"linkType":13,"id":14},{"sys":8902},{"id":20,"type":12,"linkType":21},{"sys":8904},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8906,"metaTitle":256,"metaDescription":257,"mainTitle":8907,"subtitle":276,"heroImage":8922,"ctaButton":299,"ctaLink":300},[255],{"data":8908,"content":8909,"nodeType":71},{},[8910,8916],{"data":8911,"content":8912,"nodeType":268},{},[8913],{"data":8914,"marks":8915,"value":267,"nodeType":79},{},[],{"data":8917,"content":8918,"nodeType":84},{},[8919],{"data":8920,"marks":8921,"value":275,"nodeType":79},{},[],{"metadata":8923,"sys":8926,"fields":8931},{"tags":8924,"concepts":8925},[],[],{"space":8927,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8929,"publishedVersion":59,"revision":22,"locale":27},{"sys":8928},{"type":12,"linkType":13,"id":14},{"sys":8930},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8932},{"url":291,"details":8933,"fileName":297,"contentType":298},{"size":293,"image":8934},{"width":295,"height":296},{"sys":8936,"fields":8938},{"id":8937,"createdAt":8840},"2faZxRvPQhG6UiwkwOCQNY",{"title":8939,"slug":8940,"articleIntro":8939,"category":8941},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[8942],{"metadata":8943,"sys":8946,"fields":8953},{"tags":8944,"concepts":8945},[],[],{"space":8947,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8949,"publishedVersion":246,"revision":59,"contentType":8951,"locale":27},{"sys":8948},{"type":12,"linkType":13,"id":14},{"sys":8950},{"id":20,"type":12,"linkType":21},{"sys":8952},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":8954,"metaTitle":256,"metaDescription":257,"mainTitle":8955,"subtitle":276,"heroImage":8970,"ctaButton":299,"ctaLink":300},[255],{"data":8956,"content":8957,"nodeType":71},{},[8958,8964],{"data":8959,"content":8960,"nodeType":268},{},[8961],{"data":8962,"marks":8963,"value":267,"nodeType":79},{},[],{"data":8965,"content":8966,"nodeType":84},{},[8967],{"data":8968,"marks":8969,"value":275,"nodeType":79},{},[],{"metadata":8971,"sys":8974,"fields":8979},{"tags":8972,"concepts":8973},[],[],{"space":8975,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":8977,"publishedVersion":59,"revision":22,"locale":27},{"sys":8976},{"type":12,"linkType":13,"id":14},{"sys":8978},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":8980},{"url":291,"details":8981,"fileName":297,"contentType":298},{"size":293,"image":8982},{"width":295,"height":296},{"sys":8984,"fields":8987},{"id":8985,"createdAt":8986},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":8988,"slug":8989,"articleIntro":8988,"category":8990},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[8991],{"metadata":8992,"sys":8995,"fields":9002},{"tags":8993,"concepts":8994},[],[],{"space":8996,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":8998,"publishedVersion":246,"revision":59,"contentType":9000,"locale":27},{"sys":8997},{"type":12,"linkType":13,"id":14},{"sys":8999},{"id":20,"type":12,"linkType":21},{"sys":9001},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9003,"metaTitle":256,"metaDescription":257,"mainTitle":9004,"subtitle":276,"heroImage":9019,"ctaButton":299,"ctaLink":300},[255],{"data":9005,"content":9006,"nodeType":71},{},[9007,9013],{"data":9008,"content":9009,"nodeType":268},{},[9010],{"data":9011,"marks":9012,"value":267,"nodeType":79},{},[],{"data":9014,"content":9015,"nodeType":84},{},[9016],{"data":9017,"marks":9018,"value":275,"nodeType":79},{},[],{"metadata":9020,"sys":9023,"fields":9028},{"tags":9021,"concepts":9022},[],[],{"space":9024,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9026,"publishedVersion":59,"revision":22,"locale":27},{"sys":9025},{"type":12,"linkType":13,"id":14},{"sys":9027},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9029},{"url":291,"details":9030,"fileName":297,"contentType":298},{"size":293,"image":9031},{"width":295,"height":296},{"sys":9033,"fields":9036},{"id":9034,"createdAt":9035},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":9037,"slug":9038,"articleIntro":9037,"category":9039},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[9040],{"metadata":9041,"sys":9044,"fields":9051},{"tags":9042,"concepts":9043},[],[],{"space":9045,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9047,"publishedVersion":246,"revision":59,"contentType":9049,"locale":27},{"sys":9046},{"type":12,"linkType":13,"id":14},{"sys":9048},{"id":20,"type":12,"linkType":21},{"sys":9050},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9052,"metaTitle":256,"metaDescription":257,"mainTitle":9053,"subtitle":276,"heroImage":9068,"ctaButton":299,"ctaLink":300},[255],{"data":9054,"content":9055,"nodeType":71},{},[9056,9062],{"data":9057,"content":9058,"nodeType":268},{},[9059],{"data":9060,"marks":9061,"value":267,"nodeType":79},{},[],{"data":9063,"content":9064,"nodeType":84},{},[9065],{"data":9066,"marks":9067,"value":275,"nodeType":79},{},[],{"metadata":9069,"sys":9072,"fields":9077},{"tags":9070,"concepts":9071},[],[],{"space":9073,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9075,"publishedVersion":59,"revision":22,"locale":27},{"sys":9074},{"type":12,"linkType":13,"id":14},{"sys":9076},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9078},{"url":291,"details":9079,"fileName":297,"contentType":298},{"size":293,"image":9080},{"width":295,"height":296},{"sys":9082,"fields":9085},{"id":9083,"createdAt":9084},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":9086,"slug":9087,"articleIntro":9086,"category":9088},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[9089],{"metadata":9090,"sys":9093,"fields":9100},{"tags":9091,"concepts":9092},[],[],{"space":9094,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9096,"publishedVersion":246,"revision":59,"contentType":9098,"locale":27},{"sys":9095},{"type":12,"linkType":13,"id":14},{"sys":9097},{"id":20,"type":12,"linkType":21},{"sys":9099},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9101,"metaTitle":256,"metaDescription":257,"mainTitle":9102,"subtitle":276,"heroImage":9117,"ctaButton":299,"ctaLink":300},[255],{"data":9103,"content":9104,"nodeType":71},{},[9105,9111],{"data":9106,"content":9107,"nodeType":268},{},[9108],{"data":9109,"marks":9110,"value":267,"nodeType":79},{},[],{"data":9112,"content":9113,"nodeType":84},{},[9114],{"data":9115,"marks":9116,"value":275,"nodeType":79},{},[],{"metadata":9118,"sys":9121,"fields":9126},{"tags":9119,"concepts":9120},[],[],{"space":9122,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9124,"publishedVersion":59,"revision":22,"locale":27},{"sys":9123},{"type":12,"linkType":13,"id":14},{"sys":9125},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9127},{"url":291,"details":9128,"fileName":297,"contentType":298},{"size":293,"image":9129},{"width":295,"height":296},{"sys":9131,"fields":9134},{"id":9132,"createdAt":9133},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":9135,"slug":9136,"articleIntro":9135,"category":9137},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[9138],{"metadata":9139,"sys":9142,"fields":9149},{"tags":9140,"concepts":9141},[],[],{"space":9143,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9145,"publishedVersion":246,"revision":59,"contentType":9147,"locale":27},{"sys":9144},{"type":12,"linkType":13,"id":14},{"sys":9146},{"id":20,"type":12,"linkType":21},{"sys":9148},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9150,"metaTitle":256,"metaDescription":257,"mainTitle":9151,"subtitle":276,"heroImage":9166,"ctaButton":299,"ctaLink":300},[255],{"data":9152,"content":9153,"nodeType":71},{},[9154,9160],{"data":9155,"content":9156,"nodeType":268},{},[9157],{"data":9158,"marks":9159,"value":267,"nodeType":79},{},[],{"data":9161,"content":9162,"nodeType":84},{},[9163],{"data":9164,"marks":9165,"value":275,"nodeType":79},{},[],{"metadata":9167,"sys":9170,"fields":9175},{"tags":9168,"concepts":9169},[],[],{"space":9171,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9173,"publishedVersion":59,"revision":22,"locale":27},{"sys":9172},{"type":12,"linkType":13,"id":14},{"sys":9174},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9176},{"url":291,"details":9177,"fileName":297,"contentType":298},{"size":293,"image":9178},{"width":295,"height":296},{"sys":9180,"fields":9183},{"id":9181,"createdAt":9182},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":9184,"slug":9185,"articleIntro":9184,"category":9186},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[9187],{"metadata":9188,"sys":9191,"fields":9198},{"tags":9189,"concepts":9190},[],[],{"space":9192,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9194,"publishedVersion":246,"revision":59,"contentType":9196,"locale":27},{"sys":9193},{"type":12,"linkType":13,"id":14},{"sys":9195},{"id":20,"type":12,"linkType":21},{"sys":9197},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9199,"metaTitle":256,"metaDescription":257,"mainTitle":9200,"subtitle":276,"heroImage":9215,"ctaButton":299,"ctaLink":300},[255],{"data":9201,"content":9202,"nodeType":71},{},[9203,9209],{"data":9204,"content":9205,"nodeType":268},{},[9206],{"data":9207,"marks":9208,"value":267,"nodeType":79},{},[],{"data":9210,"content":9211,"nodeType":84},{},[9212],{"data":9213,"marks":9214,"value":275,"nodeType":79},{},[],{"metadata":9216,"sys":9219,"fields":9224},{"tags":9217,"concepts":9218},[],[],{"space":9220,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9222,"publishedVersion":59,"revision":22,"locale":27},{"sys":9221},{"type":12,"linkType":13,"id":14},{"sys":9223},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9225},{"url":291,"details":9226,"fileName":297,"contentType":298},{"size":293,"image":9227},{"width":295,"height":296},{"sys":9229,"fields":9232},{"id":9230,"createdAt":9231},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":9233,"slug":9234,"articleIntro":9233,"category":9235},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[9236],{"metadata":9237,"sys":9240,"fields":9247},{"tags":9238,"concepts":9239},[],[],{"space":9241,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9243,"publishedVersion":246,"revision":59,"contentType":9245,"locale":27},{"sys":9242},{"type":12,"linkType":13,"id":14},{"sys":9244},{"id":20,"type":12,"linkType":21},{"sys":9246},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9248,"metaTitle":256,"metaDescription":257,"mainTitle":9249,"subtitle":276,"heroImage":9264,"ctaButton":299,"ctaLink":300},[255],{"data":9250,"content":9251,"nodeType":71},{},[9252,9258],{"data":9253,"content":9254,"nodeType":268},{},[9255],{"data":9256,"marks":9257,"value":267,"nodeType":79},{},[],{"data":9259,"content":9260,"nodeType":84},{},[9261],{"data":9262,"marks":9263,"value":275,"nodeType":79},{},[],{"metadata":9265,"sys":9268,"fields":9273},{"tags":9266,"concepts":9267},[],[],{"space":9269,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9271,"publishedVersion":59,"revision":22,"locale":27},{"sys":9270},{"type":12,"linkType":13,"id":14},{"sys":9272},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9274},{"url":291,"details":9275,"fileName":297,"contentType":298},{"size":293,"image":9276},{"width":295,"height":296},{"sys":9278,"fields":9281},{"id":9279,"createdAt":9280},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":9282,"slug":9283,"articleIntro":9282,"category":9284},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[9285],{"metadata":9286,"sys":9289,"fields":9296},{"tags":9287,"concepts":9288},[],[],{"space":9290,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9292,"publishedVersion":246,"revision":59,"contentType":9294,"locale":27},{"sys":9291},{"type":12,"linkType":13,"id":14},{"sys":9293},{"id":20,"type":12,"linkType":21},{"sys":9295},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9297,"metaTitle":256,"metaDescription":257,"mainTitle":9298,"subtitle":276,"heroImage":9313,"ctaButton":299,"ctaLink":300},[255],{"data":9299,"content":9300,"nodeType":71},{},[9301,9307],{"data":9302,"content":9303,"nodeType":268},{},[9304],{"data":9305,"marks":9306,"value":267,"nodeType":79},{},[],{"data":9308,"content":9309,"nodeType":84},{},[9310],{"data":9311,"marks":9312,"value":275,"nodeType":79},{},[],{"metadata":9314,"sys":9317,"fields":9322},{"tags":9315,"concepts":9316},[],[],{"space":9318,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9320,"publishedVersion":59,"revision":22,"locale":27},{"sys":9319},{"type":12,"linkType":13,"id":14},{"sys":9321},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9323},{"url":291,"details":9324,"fileName":297,"contentType":298},{"size":293,"image":9325},{"width":295,"height":296},{"sys":9327,"fields":9330},{"id":9328,"createdAt":9329},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":9331,"slug":9332,"articleIntro":9331,"category":9333},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[9334],{"metadata":9335,"sys":9338,"fields":9345},{"tags":9336,"concepts":9337},[],[],{"space":9339,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9341,"publishedVersion":246,"revision":59,"contentType":9343,"locale":27},{"sys":9340},{"type":12,"linkType":13,"id":14},{"sys":9342},{"id":20,"type":12,"linkType":21},{"sys":9344},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9346,"metaTitle":256,"metaDescription":257,"mainTitle":9347,"subtitle":276,"heroImage":9362,"ctaButton":299,"ctaLink":300},[255],{"data":9348,"content":9349,"nodeType":71},{},[9350,9356],{"data":9351,"content":9352,"nodeType":268},{},[9353],{"data":9354,"marks":9355,"value":267,"nodeType":79},{},[],{"data":9357,"content":9358,"nodeType":84},{},[9359],{"data":9360,"marks":9361,"value":275,"nodeType":79},{},[],{"metadata":9363,"sys":9366,"fields":9371},{"tags":9364,"concepts":9365},[],[],{"space":9367,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9369,"publishedVersion":59,"revision":22,"locale":27},{"sys":9368},{"type":12,"linkType":13,"id":14},{"sys":9370},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9372},{"url":291,"details":9373,"fileName":297,"contentType":298},{"size":293,"image":9374},{"width":295,"height":296},{"sys":9376,"fields":9379},{"id":9377,"createdAt":9378},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":9380,"slug":9381,"articleIntro":-1,"category":9382},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[9383],{"metadata":9384,"sys":9387,"fields":9394},{"tags":9385,"concepts":9386},[],[],{"space":9388,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9390,"publishedVersion":246,"revision":59,"contentType":9392,"locale":27},{"sys":9389},{"type":12,"linkType":13,"id":14},{"sys":9391},{"id":20,"type":12,"linkType":21},{"sys":9393},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9395,"metaTitle":256,"metaDescription":257,"mainTitle":9396,"subtitle":276,"heroImage":9411,"ctaButton":299,"ctaLink":300},[255],{"data":9397,"content":9398,"nodeType":71},{},[9399,9405],{"data":9400,"content":9401,"nodeType":268},{},[9402],{"data":9403,"marks":9404,"value":267,"nodeType":79},{},[],{"data":9406,"content":9407,"nodeType":84},{},[9408],{"data":9409,"marks":9410,"value":275,"nodeType":79},{},[],{"metadata":9412,"sys":9415,"fields":9420},{"tags":9413,"concepts":9414},[],[],{"space":9416,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9418,"publishedVersion":59,"revision":22,"locale":27},{"sys":9417},{"type":12,"linkType":13,"id":14},{"sys":9419},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9421},{"url":291,"details":9422,"fileName":297,"contentType":298},{"size":293,"image":9423},{"width":295,"height":296},{"sys":9425,"fields":9428},{"id":9426,"createdAt":9427},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":9429,"slug":9430,"articleIntro":-1,"category":9431},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[9432],{"metadata":9433,"sys":9436,"fields":9443},{"tags":9434,"concepts":9435},[],[],{"space":9437,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9439,"publishedVersion":246,"revision":59,"contentType":9441,"locale":27},{"sys":9438},{"type":12,"linkType":13,"id":14},{"sys":9440},{"id":20,"type":12,"linkType":21},{"sys":9442},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9444,"metaTitle":256,"metaDescription":257,"mainTitle":9445,"subtitle":276,"heroImage":9460,"ctaButton":299,"ctaLink":300},[255],{"data":9446,"content":9447,"nodeType":71},{},[9448,9454],{"data":9449,"content":9450,"nodeType":268},{},[9451],{"data":9452,"marks":9453,"value":267,"nodeType":79},{},[],{"data":9455,"content":9456,"nodeType":84},{},[9457],{"data":9458,"marks":9459,"value":275,"nodeType":79},{},[],{"metadata":9461,"sys":9464,"fields":9469},{"tags":9462,"concepts":9463},[],[],{"space":9465,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9467,"publishedVersion":59,"revision":22,"locale":27},{"sys":9466},{"type":12,"linkType":13,"id":14},{"sys":9468},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9470},{"url":291,"details":9471,"fileName":297,"contentType":298},{"size":293,"image":9472},{"width":295,"height":296},{"sys":9474,"fields":9477},{"id":9475,"createdAt":9476},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":9478,"slug":9479,"articleIntro":-1,"category":9480},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[9481],{"metadata":9482,"sys":9485,"fields":9492},{"tags":9483,"concepts":9484},[],[],{"space":9486,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9488,"publishedVersion":246,"revision":59,"contentType":9490,"locale":27},{"sys":9487},{"type":12,"linkType":13,"id":14},{"sys":9489},{"id":20,"type":12,"linkType":21},{"sys":9491},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9493,"metaTitle":256,"metaDescription":257,"mainTitle":9494,"subtitle":276,"heroImage":9509,"ctaButton":299,"ctaLink":300},[255],{"data":9495,"content":9496,"nodeType":71},{},[9497,9503],{"data":9498,"content":9499,"nodeType":268},{},[9500],{"data":9501,"marks":9502,"value":267,"nodeType":79},{},[],{"data":9504,"content":9505,"nodeType":84},{},[9506],{"data":9507,"marks":9508,"value":275,"nodeType":79},{},[],{"metadata":9510,"sys":9513,"fields":9518},{"tags":9511,"concepts":9512},[],[],{"space":9514,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9516,"publishedVersion":59,"revision":22,"locale":27},{"sys":9515},{"type":12,"linkType":13,"id":14},{"sys":9517},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9519},{"url":291,"details":9520,"fileName":297,"contentType":298},{"size":293,"image":9521},{"width":295,"height":296},{"sys":9523,"fields":9526},{"id":9524,"createdAt":9525},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":9527,"slug":9528,"articleIntro":9527,"category":9529},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[9530],{"metadata":9531,"sys":9534,"fields":9541},{"tags":9532,"concepts":9533},[],[],{"space":9535,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9537,"publishedVersion":246,"revision":59,"contentType":9539,"locale":27},{"sys":9536},{"type":12,"linkType":13,"id":14},{"sys":9538},{"id":20,"type":12,"linkType":21},{"sys":9540},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9542,"metaTitle":256,"metaDescription":257,"mainTitle":9543,"subtitle":276,"heroImage":9558,"ctaButton":299,"ctaLink":300},[255],{"data":9544,"content":9545,"nodeType":71},{},[9546,9552],{"data":9547,"content":9548,"nodeType":268},{},[9549],{"data":9550,"marks":9551,"value":267,"nodeType":79},{},[],{"data":9553,"content":9554,"nodeType":84},{},[9555],{"data":9556,"marks":9557,"value":275,"nodeType":79},{},[],{"metadata":9559,"sys":9562,"fields":9567},{"tags":9560,"concepts":9561},[],[],{"space":9563,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9565,"publishedVersion":59,"revision":22,"locale":27},{"sys":9564},{"type":12,"linkType":13,"id":14},{"sys":9566},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9568},{"url":291,"details":9569,"fileName":297,"contentType":298},{"size":293,"image":9570},{"width":295,"height":296},{"sys":9572,"fields":9575},{"id":9573,"createdAt":9574},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":9576,"slug":9577,"articleIntro":9576,"category":9578},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[9579],{"metadata":9580,"sys":9583,"fields":9590},{"tags":9581,"concepts":9582},[],[],{"space":9584,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9586,"publishedVersion":246,"revision":59,"contentType":9588,"locale":27},{"sys":9585},{"type":12,"linkType":13,"id":14},{"sys":9587},{"id":20,"type":12,"linkType":21},{"sys":9589},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9591,"metaTitle":256,"metaDescription":257,"mainTitle":9592,"subtitle":276,"heroImage":9607,"ctaButton":299,"ctaLink":300},[255],{"data":9593,"content":9594,"nodeType":71},{},[9595,9601],{"data":9596,"content":9597,"nodeType":268},{},[9598],{"data":9599,"marks":9600,"value":267,"nodeType":79},{},[],{"data":9602,"content":9603,"nodeType":84},{},[9604],{"data":9605,"marks":9606,"value":275,"nodeType":79},{},[],{"metadata":9608,"sys":9611,"fields":9616},{"tags":9609,"concepts":9610},[],[],{"space":9612,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9614,"publishedVersion":59,"revision":22,"locale":27},{"sys":9613},{"type":12,"linkType":13,"id":14},{"sys":9615},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9617},{"url":291,"details":9618,"fileName":297,"contentType":298},{"size":293,"image":9619},{"width":295,"height":296},{"sys":9621,"fields":9624},{"id":9622,"createdAt":9623},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":9625,"slug":9626,"articleIntro":9625,"category":9627},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[9628],{"metadata":9629,"sys":9632,"fields":9639},{"tags":9630,"concepts":9631},[],[],{"space":9633,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9635,"publishedVersion":246,"revision":59,"contentType":9637,"locale":27},{"sys":9634},{"type":12,"linkType":13,"id":14},{"sys":9636},{"id":20,"type":12,"linkType":21},{"sys":9638},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9640,"metaTitle":256,"metaDescription":257,"mainTitle":9641,"subtitle":276,"heroImage":9656,"ctaButton":299,"ctaLink":300},[255],{"data":9642,"content":9643,"nodeType":71},{},[9644,9650],{"data":9645,"content":9646,"nodeType":268},{},[9647],{"data":9648,"marks":9649,"value":267,"nodeType":79},{},[],{"data":9651,"content":9652,"nodeType":84},{},[9653],{"data":9654,"marks":9655,"value":275,"nodeType":79},{},[],{"metadata":9657,"sys":9660,"fields":9665},{"tags":9658,"concepts":9659},[],[],{"space":9661,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9663,"publishedVersion":59,"revision":22,"locale":27},{"sys":9662},{"type":12,"linkType":13,"id":14},{"sys":9664},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9666},{"url":291,"details":9667,"fileName":297,"contentType":298},{"size":293,"image":9668},{"width":295,"height":296},{"sys":9670,"fields":9673},{"id":9671,"createdAt":9672},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":9674,"slug":9675,"articleIntro":9674,"category":9676},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[9677],{"metadata":9678,"sys":9681,"fields":9688},{"tags":9679,"concepts":9680},[],[],{"space":9682,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9684,"publishedVersion":246,"revision":59,"contentType":9686,"locale":27},{"sys":9683},{"type":12,"linkType":13,"id":14},{"sys":9685},{"id":20,"type":12,"linkType":21},{"sys":9687},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9689,"metaTitle":256,"metaDescription":257,"mainTitle":9690,"subtitle":276,"heroImage":9705,"ctaButton":299,"ctaLink":300},[255],{"data":9691,"content":9692,"nodeType":71},{},[9693,9699],{"data":9694,"content":9695,"nodeType":268},{},[9696],{"data":9697,"marks":9698,"value":267,"nodeType":79},{},[],{"data":9700,"content":9701,"nodeType":84},{},[9702],{"data":9703,"marks":9704,"value":275,"nodeType":79},{},[],{"metadata":9706,"sys":9709,"fields":9714},{"tags":9707,"concepts":9708},[],[],{"space":9710,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9712,"publishedVersion":59,"revision":22,"locale":27},{"sys":9711},{"type":12,"linkType":13,"id":14},{"sys":9713},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9715},{"url":291,"details":9716,"fileName":297,"contentType":298},{"size":293,"image":9717},{"width":295,"height":296},{"sys":9719,"fields":9722},{"id":9720,"createdAt":9721},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":9723,"slug":9724,"articleIntro":9723,"category":9725},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[9726],{"metadata":9727,"sys":9730,"fields":9737},{"tags":9728,"concepts":9729},[],[],{"space":9731,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9733,"publishedVersion":246,"revision":59,"contentType":9735,"locale":27},{"sys":9732},{"type":12,"linkType":13,"id":14},{"sys":9734},{"id":20,"type":12,"linkType":21},{"sys":9736},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9738,"metaTitle":256,"metaDescription":257,"mainTitle":9739,"subtitle":276,"heroImage":9754,"ctaButton":299,"ctaLink":300},[255],{"data":9740,"content":9741,"nodeType":71},{},[9742,9748],{"data":9743,"content":9744,"nodeType":268},{},[9745],{"data":9746,"marks":9747,"value":267,"nodeType":79},{},[],{"data":9749,"content":9750,"nodeType":84},{},[9751],{"data":9752,"marks":9753,"value":275,"nodeType":79},{},[],{"metadata":9755,"sys":9758,"fields":9763},{"tags":9756,"concepts":9757},[],[],{"space":9759,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9761,"publishedVersion":59,"revision":22,"locale":27},{"sys":9760},{"type":12,"linkType":13,"id":14},{"sys":9762},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9764},{"url":291,"details":9765,"fileName":297,"contentType":298},{"size":293,"image":9766},{"width":295,"height":296},{"sys":9768,"fields":9771},{"id":9769,"createdAt":9770},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":9772,"slug":9773,"articleIntro":9772,"category":9774},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[9775],{"metadata":9776,"sys":9779,"fields":9786},{"tags":9777,"concepts":9778},[],[],{"space":9780,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9782,"publishedVersion":246,"revision":59,"contentType":9784,"locale":27},{"sys":9781},{"type":12,"linkType":13,"id":14},{"sys":9783},{"id":20,"type":12,"linkType":21},{"sys":9785},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9787,"metaTitle":256,"metaDescription":257,"mainTitle":9788,"subtitle":276,"heroImage":9803,"ctaButton":299,"ctaLink":300},[255],{"data":9789,"content":9790,"nodeType":71},{},[9791,9797],{"data":9792,"content":9793,"nodeType":268},{},[9794],{"data":9795,"marks":9796,"value":267,"nodeType":79},{},[],{"data":9798,"content":9799,"nodeType":84},{},[9800],{"data":9801,"marks":9802,"value":275,"nodeType":79},{},[],{"metadata":9804,"sys":9807,"fields":9812},{"tags":9805,"concepts":9806},[],[],{"space":9808,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9810,"publishedVersion":59,"revision":22,"locale":27},{"sys":9809},{"type":12,"linkType":13,"id":14},{"sys":9811},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9813},{"url":291,"details":9814,"fileName":297,"contentType":298},{"size":293,"image":9815},{"width":295,"height":296},{"sys":9817,"fields":9820},{"id":9818,"createdAt":9819},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":9821,"slug":9822,"articleIntro":9821,"category":9823},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[9824],{"metadata":9825,"sys":9828,"fields":9835},{"tags":9826,"concepts":9827},[],[],{"space":9829,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9831,"publishedVersion":246,"revision":59,"contentType":9833,"locale":27},{"sys":9830},{"type":12,"linkType":13,"id":14},{"sys":9832},{"id":20,"type":12,"linkType":21},{"sys":9834},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9836,"metaTitle":256,"metaDescription":257,"mainTitle":9837,"subtitle":276,"heroImage":9852,"ctaButton":299,"ctaLink":300},[255],{"data":9838,"content":9839,"nodeType":71},{},[9840,9846],{"data":9841,"content":9842,"nodeType":268},{},[9843],{"data":9844,"marks":9845,"value":267,"nodeType":79},{},[],{"data":9847,"content":9848,"nodeType":84},{},[9849],{"data":9850,"marks":9851,"value":275,"nodeType":79},{},[],{"metadata":9853,"sys":9856,"fields":9861},{"tags":9854,"concepts":9855},[],[],{"space":9857,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9859,"publishedVersion":59,"revision":22,"locale":27},{"sys":9858},{"type":12,"linkType":13,"id":14},{"sys":9860},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9862},{"url":291,"details":9863,"fileName":297,"contentType":298},{"size":293,"image":9864},{"width":295,"height":296},{"sys":9866,"fields":9869},{"id":9867,"createdAt":9868},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":9870,"slug":9871,"articleIntro":9870,"category":9872},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[9873],{"metadata":9874,"sys":9877,"fields":9884},{"tags":9875,"concepts":9876},[],[],{"space":9878,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9880,"publishedVersion":246,"revision":59,"contentType":9882,"locale":27},{"sys":9879},{"type":12,"linkType":13,"id":14},{"sys":9881},{"id":20,"type":12,"linkType":21},{"sys":9883},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9885,"metaTitle":256,"metaDescription":257,"mainTitle":9886,"subtitle":276,"heroImage":9901,"ctaButton":299,"ctaLink":300},[255],{"data":9887,"content":9888,"nodeType":71},{},[9889,9895],{"data":9890,"content":9891,"nodeType":268},{},[9892],{"data":9893,"marks":9894,"value":267,"nodeType":79},{},[],{"data":9896,"content":9897,"nodeType":84},{},[9898],{"data":9899,"marks":9900,"value":275,"nodeType":79},{},[],{"metadata":9902,"sys":9905,"fields":9910},{"tags":9903,"concepts":9904},[],[],{"space":9906,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9908,"publishedVersion":59,"revision":22,"locale":27},{"sys":9907},{"type":12,"linkType":13,"id":14},{"sys":9909},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9911},{"url":291,"details":9912,"fileName":297,"contentType":298},{"size":293,"image":9913},{"width":295,"height":296},{"sys":9915,"fields":9918},{"id":9916,"createdAt":9917},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":9919,"slug":9920,"articleIntro":-1,"category":9921},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[9922],{"metadata":9923,"sys":9926,"fields":9933},{"tags":9924,"concepts":9925},[],[],{"space":9927,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9929,"publishedVersion":246,"revision":59,"contentType":9931,"locale":27},{"sys":9928},{"type":12,"linkType":13,"id":14},{"sys":9930},{"id":20,"type":12,"linkType":21},{"sys":9932},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9934,"metaTitle":256,"metaDescription":257,"mainTitle":9935,"subtitle":276,"heroImage":9950,"ctaButton":299,"ctaLink":300},[255],{"data":9936,"content":9937,"nodeType":71},{},[9938,9944],{"data":9939,"content":9940,"nodeType":268},{},[9941],{"data":9942,"marks":9943,"value":267,"nodeType":79},{},[],{"data":9945,"content":9946,"nodeType":84},{},[9947],{"data":9948,"marks":9949,"value":275,"nodeType":79},{},[],{"metadata":9951,"sys":9954,"fields":9959},{"tags":9952,"concepts":9953},[],[],{"space":9955,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":9957,"publishedVersion":59,"revision":22,"locale":27},{"sys":9956},{"type":12,"linkType":13,"id":14},{"sys":9958},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":9960},{"url":291,"details":9961,"fileName":297,"contentType":298},{"size":293,"image":9962},{"width":295,"height":296},{"sys":9964,"fields":9967},{"id":9965,"createdAt":9966},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":9968,"slug":9969,"articleIntro":-1,"category":9970},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[9971],{"metadata":9972,"sys":9975,"fields":9982},{"tags":9973,"concepts":9974},[],[],{"space":9976,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":9978,"publishedVersion":246,"revision":59,"contentType":9980,"locale":27},{"sys":9977},{"type":12,"linkType":13,"id":14},{"sys":9979},{"id":20,"type":12,"linkType":21},{"sys":9981},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":9983,"metaTitle":256,"metaDescription":257,"mainTitle":9984,"subtitle":276,"heroImage":9999,"ctaButton":299,"ctaLink":300},[255],{"data":9985,"content":9986,"nodeType":71},{},[9987,9993],{"data":9988,"content":9989,"nodeType":268},{},[9990],{"data":9991,"marks":9992,"value":267,"nodeType":79},{},[],{"data":9994,"content":9995,"nodeType":84},{},[9996],{"data":9997,"marks":9998,"value":275,"nodeType":79},{},[],{"metadata":10000,"sys":10003,"fields":10008},{"tags":10001,"concepts":10002},[],[],{"space":10004,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10006,"publishedVersion":59,"revision":22,"locale":27},{"sys":10005},{"type":12,"linkType":13,"id":14},{"sys":10007},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10009},{"url":291,"details":10010,"fileName":297,"contentType":298},{"size":293,"image":10011},{"width":295,"height":296},{"sys":10013,"fields":10016},{"id":10014,"createdAt":10015},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":10017,"slug":10018,"articleIntro":10017,"category":10019},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[10020],{"metadata":10021,"sys":10024,"fields":10031},{"tags":10022,"concepts":10023},[],[],{"space":10025,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10027,"publishedVersion":246,"revision":59,"contentType":10029,"locale":27},{"sys":10026},{"type":12,"linkType":13,"id":14},{"sys":10028},{"id":20,"type":12,"linkType":21},{"sys":10030},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10032,"metaTitle":256,"metaDescription":257,"mainTitle":10033,"subtitle":276,"heroImage":10048,"ctaButton":299,"ctaLink":300},[255],{"data":10034,"content":10035,"nodeType":71},{},[10036,10042],{"data":10037,"content":10038,"nodeType":268},{},[10039],{"data":10040,"marks":10041,"value":267,"nodeType":79},{},[],{"data":10043,"content":10044,"nodeType":84},{},[10045],{"data":10046,"marks":10047,"value":275,"nodeType":79},{},[],{"metadata":10049,"sys":10052,"fields":10057},{"tags":10050,"concepts":10051},[],[],{"space":10053,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10055,"publishedVersion":59,"revision":22,"locale":27},{"sys":10054},{"type":12,"linkType":13,"id":14},{"sys":10056},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10058},{"url":291,"details":10059,"fileName":297,"contentType":298},{"size":293,"image":10060},{"width":295,"height":296},{"sys":10062,"fields":10065},{"id":10063,"createdAt":10064},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":10066,"slug":10067,"articleIntro":10066,"category":10068},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[10069],{"metadata":10070,"sys":10073,"fields":10080},{"tags":10071,"concepts":10072},[],[],{"space":10074,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10076,"publishedVersion":246,"revision":59,"contentType":10078,"locale":27},{"sys":10075},{"type":12,"linkType":13,"id":14},{"sys":10077},{"id":20,"type":12,"linkType":21},{"sys":10079},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10081,"metaTitle":256,"metaDescription":257,"mainTitle":10082,"subtitle":276,"heroImage":10097,"ctaButton":299,"ctaLink":300},[255],{"data":10083,"content":10084,"nodeType":71},{},[10085,10091],{"data":10086,"content":10087,"nodeType":268},{},[10088],{"data":10089,"marks":10090,"value":267,"nodeType":79},{},[],{"data":10092,"content":10093,"nodeType":84},{},[10094],{"data":10095,"marks":10096,"value":275,"nodeType":79},{},[],{"metadata":10098,"sys":10101,"fields":10106},{"tags":10099,"concepts":10100},[],[],{"space":10102,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10104,"publishedVersion":59,"revision":22,"locale":27},{"sys":10103},{"type":12,"linkType":13,"id":14},{"sys":10105},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10107},{"url":291,"details":10108,"fileName":297,"contentType":298},{"size":293,"image":10109},{"width":295,"height":296},{"sys":10111,"fields":10114},{"id":10112,"createdAt":10113},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":10115,"slug":10116,"articleIntro":10115,"category":10117},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[10118],{"metadata":10119,"sys":10122,"fields":10129},{"tags":10120,"concepts":10121},[],[],{"space":10123,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10125,"publishedVersion":246,"revision":59,"contentType":10127,"locale":27},{"sys":10124},{"type":12,"linkType":13,"id":14},{"sys":10126},{"id":20,"type":12,"linkType":21},{"sys":10128},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10130,"metaTitle":256,"metaDescription":257,"mainTitle":10131,"subtitle":276,"heroImage":10146,"ctaButton":299,"ctaLink":300},[255],{"data":10132,"content":10133,"nodeType":71},{},[10134,10140],{"data":10135,"content":10136,"nodeType":268},{},[10137],{"data":10138,"marks":10139,"value":267,"nodeType":79},{},[],{"data":10141,"content":10142,"nodeType":84},{},[10143],{"data":10144,"marks":10145,"value":275,"nodeType":79},{},[],{"metadata":10147,"sys":10150,"fields":10155},{"tags":10148,"concepts":10149},[],[],{"space":10151,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10153,"publishedVersion":59,"revision":22,"locale":27},{"sys":10152},{"type":12,"linkType":13,"id":14},{"sys":10154},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10156},{"url":291,"details":10157,"fileName":297,"contentType":298},{"size":293,"image":10158},{"width":295,"height":296},{"sys":10160,"fields":10163},{"id":10161,"createdAt":10162},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":10164,"slug":10165,"articleIntro":10164,"category":10166},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[10167],{"metadata":10168,"sys":10171,"fields":10178},{"tags":10169,"concepts":10170},[],[],{"space":10172,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10174,"publishedVersion":246,"revision":59,"contentType":10176,"locale":27},{"sys":10173},{"type":12,"linkType":13,"id":14},{"sys":10175},{"id":20,"type":12,"linkType":21},{"sys":10177},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10179,"metaTitle":256,"metaDescription":257,"mainTitle":10180,"subtitle":276,"heroImage":10195,"ctaButton":299,"ctaLink":300},[255],{"data":10181,"content":10182,"nodeType":71},{},[10183,10189],{"data":10184,"content":10185,"nodeType":268},{},[10186],{"data":10187,"marks":10188,"value":267,"nodeType":79},{},[],{"data":10190,"content":10191,"nodeType":84},{},[10192],{"data":10193,"marks":10194,"value":275,"nodeType":79},{},[],{"metadata":10196,"sys":10199,"fields":10204},{"tags":10197,"concepts":10198},[],[],{"space":10200,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10202,"publishedVersion":59,"revision":22,"locale":27},{"sys":10201},{"type":12,"linkType":13,"id":14},{"sys":10203},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10205},{"url":291,"details":10206,"fileName":297,"contentType":298},{"size":293,"image":10207},{"width":295,"height":296},{"sys":10209,"fields":10212},{"id":10210,"createdAt":10211},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":10213,"slug":10214,"articleIntro":10213,"category":10215},"Compte 101 - Capital","compte-101-capital",[10216],{"metadata":10217,"sys":10220,"fields":10227},{"tags":10218,"concepts":10219},[],[],{"space":10221,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10223,"publishedVersion":246,"revision":59,"contentType":10225,"locale":27},{"sys":10222},{"type":12,"linkType":13,"id":14},{"sys":10224},{"id":20,"type":12,"linkType":21},{"sys":10226},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10228,"metaTitle":256,"metaDescription":257,"mainTitle":10229,"subtitle":276,"heroImage":10244,"ctaButton":299,"ctaLink":300},[255],{"data":10230,"content":10231,"nodeType":71},{},[10232,10238],{"data":10233,"content":10234,"nodeType":268},{},[10235],{"data":10236,"marks":10237,"value":267,"nodeType":79},{},[],{"data":10239,"content":10240,"nodeType":84},{},[10241],{"data":10242,"marks":10243,"value":275,"nodeType":79},{},[],{"metadata":10245,"sys":10248,"fields":10253},{"tags":10246,"concepts":10247},[],[],{"space":10249,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10251,"publishedVersion":59,"revision":22,"locale":27},{"sys":10250},{"type":12,"linkType":13,"id":14},{"sys":10252},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10254},{"url":291,"details":10255,"fileName":297,"contentType":298},{"size":293,"image":10256},{"width":295,"height":296},{"sys":10258,"fields":10261},{"id":10259,"createdAt":10260},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":10262,"slug":10263,"articleIntro":-1,"category":10264},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[10265],{"metadata":10266,"sys":10269,"fields":10276},{"tags":10267,"concepts":10268},[],[],{"space":10270,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10272,"publishedVersion":246,"revision":59,"contentType":10274,"locale":27},{"sys":10271},{"type":12,"linkType":13,"id":14},{"sys":10273},{"id":20,"type":12,"linkType":21},{"sys":10275},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10277,"metaTitle":256,"metaDescription":257,"mainTitle":10278,"subtitle":276,"heroImage":10293,"ctaButton":299,"ctaLink":300},[255],{"data":10279,"content":10280,"nodeType":71},{},[10281,10287],{"data":10282,"content":10283,"nodeType":268},{},[10284],{"data":10285,"marks":10286,"value":267,"nodeType":79},{},[],{"data":10288,"content":10289,"nodeType":84},{},[10290],{"data":10291,"marks":10292,"value":275,"nodeType":79},{},[],{"metadata":10294,"sys":10297,"fields":10302},{"tags":10295,"concepts":10296},[],[],{"space":10298,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10300,"publishedVersion":59,"revision":22,"locale":27},{"sys":10299},{"type":12,"linkType":13,"id":14},{"sys":10301},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10303},{"url":291,"details":10304,"fileName":297,"contentType":298},{"size":293,"image":10305},{"width":295,"height":296},{"sys":10307,"fields":10310},{"id":10308,"createdAt":10309},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":10311,"slug":10312,"articleIntro":-1,"category":10313},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[10314],{"metadata":10315,"sys":10318,"fields":10325},{"tags":10316,"concepts":10317},[],[],{"space":10319,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10321,"publishedVersion":246,"revision":59,"contentType":10323,"locale":27},{"sys":10320},{"type":12,"linkType":13,"id":14},{"sys":10322},{"id":20,"type":12,"linkType":21},{"sys":10324},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10326,"metaTitle":256,"metaDescription":257,"mainTitle":10327,"subtitle":276,"heroImage":10342,"ctaButton":299,"ctaLink":300},[255],{"data":10328,"content":10329,"nodeType":71},{},[10330,10336],{"data":10331,"content":10332,"nodeType":268},{},[10333],{"data":10334,"marks":10335,"value":267,"nodeType":79},{},[],{"data":10337,"content":10338,"nodeType":84},{},[10339],{"data":10340,"marks":10341,"value":275,"nodeType":79},{},[],{"metadata":10343,"sys":10346,"fields":10351},{"tags":10344,"concepts":10345},[],[],{"space":10347,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10349,"publishedVersion":59,"revision":22,"locale":27},{"sys":10348},{"type":12,"linkType":13,"id":14},{"sys":10350},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10352},{"url":291,"details":10353,"fileName":297,"contentType":298},{"size":293,"image":10354},{"width":295,"height":296},{"sys":10356,"fields":10359},{"id":10357,"createdAt":10358},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":10360,"slug":10361,"articleIntro":10360,"category":10362},"335 - Travaux en cours","compte-335-travaux-en-cours",[10363],{"metadata":10364,"sys":10367,"fields":10374},{"tags":10365,"concepts":10366},[],[],{"space":10368,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10370,"publishedVersion":246,"revision":59,"contentType":10372,"locale":27},{"sys":10369},{"type":12,"linkType":13,"id":14},{"sys":10371},{"id":20,"type":12,"linkType":21},{"sys":10373},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10375,"metaTitle":256,"metaDescription":257,"mainTitle":10376,"subtitle":276,"heroImage":10391,"ctaButton":299,"ctaLink":300},[255],{"data":10377,"content":10378,"nodeType":71},{},[10379,10385],{"data":10380,"content":10381,"nodeType":268},{},[10382],{"data":10383,"marks":10384,"value":267,"nodeType":79},{},[],{"data":10386,"content":10387,"nodeType":84},{},[10388],{"data":10389,"marks":10390,"value":275,"nodeType":79},{},[],{"metadata":10392,"sys":10395,"fields":10400},{"tags":10393,"concepts":10394},[],[],{"space":10396,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10398,"publishedVersion":59,"revision":22,"locale":27},{"sys":10397},{"type":12,"linkType":13,"id":14},{"sys":10399},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10401},{"url":291,"details":10402,"fileName":297,"contentType":298},{"size":293,"image":10403},{"width":295,"height":296},{"sys":10405,"fields":10408},{"id":10406,"createdAt":10407},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":10409,"slug":10410,"articleIntro":10409,"category":10411},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[10412],{"metadata":10413,"sys":10416,"fields":10423},{"tags":10414,"concepts":10415},[],[],{"space":10417,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10419,"publishedVersion":246,"revision":59,"contentType":10421,"locale":27},{"sys":10418},{"type":12,"linkType":13,"id":14},{"sys":10420},{"id":20,"type":12,"linkType":21},{"sys":10422},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10424,"metaTitle":256,"metaDescription":257,"mainTitle":10425,"subtitle":276,"heroImage":10440,"ctaButton":299,"ctaLink":300},[255],{"data":10426,"content":10427,"nodeType":71},{},[10428,10434],{"data":10429,"content":10430,"nodeType":268},{},[10431],{"data":10432,"marks":10433,"value":267,"nodeType":79},{},[],{"data":10435,"content":10436,"nodeType":84},{},[10437],{"data":10438,"marks":10439,"value":275,"nodeType":79},{},[],{"metadata":10441,"sys":10444,"fields":10449},{"tags":10442,"concepts":10443},[],[],{"space":10445,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10447,"publishedVersion":59,"revision":22,"locale":27},{"sys":10446},{"type":12,"linkType":13,"id":14},{"sys":10448},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10450},{"url":291,"details":10451,"fileName":297,"contentType":298},{"size":293,"image":10452},{"width":295,"height":296},{"sys":10454,"fields":10457},{"id":10455,"createdAt":10456},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":10458,"slug":10459,"articleIntro":10458,"category":10460},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[10461],{"metadata":10462,"sys":10465,"fields":10472},{"tags":10463,"concepts":10464},[],[],{"space":10466,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10468,"publishedVersion":246,"revision":59,"contentType":10470,"locale":27},{"sys":10467},{"type":12,"linkType":13,"id":14},{"sys":10469},{"id":20,"type":12,"linkType":21},{"sys":10471},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10473,"metaTitle":256,"metaDescription":257,"mainTitle":10474,"subtitle":276,"heroImage":10489,"ctaButton":299,"ctaLink":300},[255],{"data":10475,"content":10476,"nodeType":71},{},[10477,10483],{"data":10478,"content":10479,"nodeType":268},{},[10480],{"data":10481,"marks":10482,"value":267,"nodeType":79},{},[],{"data":10484,"content":10485,"nodeType":84},{},[10486],{"data":10487,"marks":10488,"value":275,"nodeType":79},{},[],{"metadata":10490,"sys":10493,"fields":10498},{"tags":10491,"concepts":10492},[],[],{"space":10494,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10496,"publishedVersion":59,"revision":22,"locale":27},{"sys":10495},{"type":12,"linkType":13,"id":14},{"sys":10497},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10499},{"url":291,"details":10500,"fileName":297,"contentType":298},{"size":293,"image":10501},{"width":295,"height":296},{"sys":10503,"fields":10505},{"id":10504,"createdAt":3493},"6Cyiu2vRN9DinrNv9tFLZe",{"title":10506,"slug":10507,"articleIntro":10506,"category":10508},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[10509],{"metadata":10510,"sys":10513,"fields":10520},{"tags":10511,"concepts":10512},[],[],{"space":10514,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10516,"publishedVersion":246,"revision":59,"contentType":10518,"locale":27},{"sys":10515},{"type":12,"linkType":13,"id":14},{"sys":10517},{"id":20,"type":12,"linkType":21},{"sys":10519},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10521,"metaTitle":256,"metaDescription":257,"mainTitle":10522,"subtitle":276,"heroImage":10537,"ctaButton":299,"ctaLink":300},[255],{"data":10523,"content":10524,"nodeType":71},{},[10525,10531],{"data":10526,"content":10527,"nodeType":268},{},[10528],{"data":10529,"marks":10530,"value":267,"nodeType":79},{},[],{"data":10532,"content":10533,"nodeType":84},{},[10534],{"data":10535,"marks":10536,"value":275,"nodeType":79},{},[],{"metadata":10538,"sys":10541,"fields":10546},{"tags":10539,"concepts":10540},[],[],{"space":10542,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10544,"publishedVersion":59,"revision":22,"locale":27},{"sys":10543},{"type":12,"linkType":13,"id":14},{"sys":10545},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10547},{"url":291,"details":10548,"fileName":297,"contentType":298},{"size":293,"image":10549},{"width":295,"height":296},{"sys":10551,"fields":10554},{"id":10552,"createdAt":10553},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":10555,"slug":10556,"articleIntro":10555,"category":10557},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[10558],{"metadata":10559,"sys":10562,"fields":10569},{"tags":10560,"concepts":10561},[],[],{"space":10563,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10565,"publishedVersion":246,"revision":59,"contentType":10567,"locale":27},{"sys":10564},{"type":12,"linkType":13,"id":14},{"sys":10566},{"id":20,"type":12,"linkType":21},{"sys":10568},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10570,"metaTitle":256,"metaDescription":257,"mainTitle":10571,"subtitle":276,"heroImage":10586,"ctaButton":299,"ctaLink":300},[255],{"data":10572,"content":10573,"nodeType":71},{},[10574,10580],{"data":10575,"content":10576,"nodeType":268},{},[10577],{"data":10578,"marks":10579,"value":267,"nodeType":79},{},[],{"data":10581,"content":10582,"nodeType":84},{},[10583],{"data":10584,"marks":10585,"value":275,"nodeType":79},{},[],{"metadata":10587,"sys":10590,"fields":10595},{"tags":10588,"concepts":10589},[],[],{"space":10591,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10593,"publishedVersion":59,"revision":22,"locale":27},{"sys":10592},{"type":12,"linkType":13,"id":14},{"sys":10594},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10596},{"url":291,"details":10597,"fileName":297,"contentType":298},{"size":293,"image":10598},{"width":295,"height":296},{"sys":10600,"fields":10603},{"id":10601,"createdAt":10602},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":10604,"slug":10605,"articleIntro":10604,"category":10606},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[10607],{"metadata":10608,"sys":10611,"fields":10618},{"tags":10609,"concepts":10610},[],[],{"space":10612,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10614,"publishedVersion":246,"revision":59,"contentType":10616,"locale":27},{"sys":10613},{"type":12,"linkType":13,"id":14},{"sys":10615},{"id":20,"type":12,"linkType":21},{"sys":10617},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10619,"metaTitle":256,"metaDescription":257,"mainTitle":10620,"subtitle":276,"heroImage":10635,"ctaButton":299,"ctaLink":300},[255],{"data":10621,"content":10622,"nodeType":71},{},[10623,10629],{"data":10624,"content":10625,"nodeType":268},{},[10626],{"data":10627,"marks":10628,"value":267,"nodeType":79},{},[],{"data":10630,"content":10631,"nodeType":84},{},[10632],{"data":10633,"marks":10634,"value":275,"nodeType":79},{},[],{"metadata":10636,"sys":10639,"fields":10644},{"tags":10637,"concepts":10638},[],[],{"space":10640,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10642,"publishedVersion":59,"revision":22,"locale":27},{"sys":10641},{"type":12,"linkType":13,"id":14},{"sys":10643},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10645},{"url":291,"details":10646,"fileName":297,"contentType":298},{"size":293,"image":10647},{"width":295,"height":296},{"sys":10649,"fields":10652},{"id":10650,"createdAt":10651},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":10653,"slug":10654,"articleIntro":10653,"category":10655},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[10656],{"metadata":10657,"sys":10660,"fields":10667},{"tags":10658,"concepts":10659},[],[],{"space":10661,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10663,"publishedVersion":246,"revision":59,"contentType":10665,"locale":27},{"sys":10662},{"type":12,"linkType":13,"id":14},{"sys":10664},{"id":20,"type":12,"linkType":21},{"sys":10666},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10668,"metaTitle":256,"metaDescription":257,"mainTitle":10669,"subtitle":276,"heroImage":10684,"ctaButton":299,"ctaLink":300},[255],{"data":10670,"content":10671,"nodeType":71},{},[10672,10678],{"data":10673,"content":10674,"nodeType":268},{},[10675],{"data":10676,"marks":10677,"value":267,"nodeType":79},{},[],{"data":10679,"content":10680,"nodeType":84},{},[10681],{"data":10682,"marks":10683,"value":275,"nodeType":79},{},[],{"metadata":10685,"sys":10688,"fields":10693},{"tags":10686,"concepts":10687},[],[],{"space":10689,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10691,"publishedVersion":59,"revision":22,"locale":27},{"sys":10690},{"type":12,"linkType":13,"id":14},{"sys":10692},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10694},{"url":291,"details":10695,"fileName":297,"contentType":298},{"size":293,"image":10696},{"width":295,"height":296},{"sys":10698,"fields":10701},{"id":10699,"createdAt":10700},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":10702,"slug":10703,"articleIntro":10702,"category":10704},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[10705],{"metadata":10706,"sys":10709,"fields":10716},{"tags":10707,"concepts":10708},[],[],{"space":10710,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10712,"publishedVersion":246,"revision":59,"contentType":10714,"locale":27},{"sys":10711},{"type":12,"linkType":13,"id":14},{"sys":10713},{"id":20,"type":12,"linkType":21},{"sys":10715},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10717,"metaTitle":256,"metaDescription":257,"mainTitle":10718,"subtitle":276,"heroImage":10733,"ctaButton":299,"ctaLink":300},[255],{"data":10719,"content":10720,"nodeType":71},{},[10721,10727],{"data":10722,"content":10723,"nodeType":268},{},[10724],{"data":10725,"marks":10726,"value":267,"nodeType":79},{},[],{"data":10728,"content":10729,"nodeType":84},{},[10730],{"data":10731,"marks":10732,"value":275,"nodeType":79},{},[],{"metadata":10734,"sys":10737,"fields":10742},{"tags":10735,"concepts":10736},[],[],{"space":10738,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10740,"publishedVersion":59,"revision":22,"locale":27},{"sys":10739},{"type":12,"linkType":13,"id":14},{"sys":10741},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10743},{"url":291,"details":10744,"fileName":297,"contentType":298},{"size":293,"image":10745},{"width":295,"height":296},{"sys":10747,"fields":10750},{"id":10748,"createdAt":10749},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":10751,"slug":10752,"articleIntro":10751,"category":10753},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[10754],{"metadata":10755,"sys":10758,"fields":10765},{"tags":10756,"concepts":10757},[],[],{"space":10759,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10761,"publishedVersion":246,"revision":59,"contentType":10763,"locale":27},{"sys":10760},{"type":12,"linkType":13,"id":14},{"sys":10762},{"id":20,"type":12,"linkType":21},{"sys":10764},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10766,"metaTitle":256,"metaDescription":257,"mainTitle":10767,"subtitle":276,"heroImage":10782,"ctaButton":299,"ctaLink":300},[255],{"data":10768,"content":10769,"nodeType":71},{},[10770,10776],{"data":10771,"content":10772,"nodeType":268},{},[10773],{"data":10774,"marks":10775,"value":267,"nodeType":79},{},[],{"data":10777,"content":10778,"nodeType":84},{},[10779],{"data":10780,"marks":10781,"value":275,"nodeType":79},{},[],{"metadata":10783,"sys":10786,"fields":10791},{"tags":10784,"concepts":10785},[],[],{"space":10787,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10789,"publishedVersion":59,"revision":22,"locale":27},{"sys":10788},{"type":12,"linkType":13,"id":14},{"sys":10790},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10792},{"url":291,"details":10793,"fileName":297,"contentType":298},{"size":293,"image":10794},{"width":295,"height":296},{"sys":10796,"fields":10799},{"id":10797,"createdAt":10798},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":10800,"slug":10801,"articleIntro":10800,"category":10802},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[10803],{"metadata":10804,"sys":10807,"fields":10814},{"tags":10805,"concepts":10806},[],[],{"space":10808,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10810,"publishedVersion":246,"revision":59,"contentType":10812,"locale":27},{"sys":10809},{"type":12,"linkType":13,"id":14},{"sys":10811},{"id":20,"type":12,"linkType":21},{"sys":10813},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10815,"metaTitle":256,"metaDescription":257,"mainTitle":10816,"subtitle":276,"heroImage":10831,"ctaButton":299,"ctaLink":300},[255],{"data":10817,"content":10818,"nodeType":71},{},[10819,10825],{"data":10820,"content":10821,"nodeType":268},{},[10822],{"data":10823,"marks":10824,"value":267,"nodeType":79},{},[],{"data":10826,"content":10827,"nodeType":84},{},[10828],{"data":10829,"marks":10830,"value":275,"nodeType":79},{},[],{"metadata":10832,"sys":10835,"fields":10840},{"tags":10833,"concepts":10834},[],[],{"space":10836,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10838,"publishedVersion":59,"revision":22,"locale":27},{"sys":10837},{"type":12,"linkType":13,"id":14},{"sys":10839},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10841},{"url":291,"details":10842,"fileName":297,"contentType":298},{"size":293,"image":10843},{"width":295,"height":296},{"sys":10845,"fields":10848},{"id":10846,"createdAt":10847},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":10849,"slug":10850,"articleIntro":-1,"category":10851},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[10852],{"metadata":10853,"sys":10856,"fields":10863},{"tags":10854,"concepts":10855},[],[],{"space":10857,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10859,"publishedVersion":246,"revision":59,"contentType":10861,"locale":27},{"sys":10858},{"type":12,"linkType":13,"id":14},{"sys":10860},{"id":20,"type":12,"linkType":21},{"sys":10862},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10864,"metaTitle":256,"metaDescription":257,"mainTitle":10865,"subtitle":276,"heroImage":10880,"ctaButton":299,"ctaLink":300},[255],{"data":10866,"content":10867,"nodeType":71},{},[10868,10874],{"data":10869,"content":10870,"nodeType":268},{},[10871],{"data":10872,"marks":10873,"value":267,"nodeType":79},{},[],{"data":10875,"content":10876,"nodeType":84},{},[10877],{"data":10878,"marks":10879,"value":275,"nodeType":79},{},[],{"metadata":10881,"sys":10884,"fields":10889},{"tags":10882,"concepts":10883},[],[],{"space":10885,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10887,"publishedVersion":59,"revision":22,"locale":27},{"sys":10886},{"type":12,"linkType":13,"id":14},{"sys":10888},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10890},{"url":291,"details":10891,"fileName":297,"contentType":298},{"size":293,"image":10892},{"width":295,"height":296},{"sys":10894,"fields":10897},{"id":10895,"createdAt":10896},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":10898,"slug":10899,"articleIntro":10898,"category":10900},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[10901],{"metadata":10902,"sys":10905,"fields":10912},{"tags":10903,"concepts":10904},[],[],{"space":10906,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10908,"publishedVersion":246,"revision":59,"contentType":10910,"locale":27},{"sys":10907},{"type":12,"linkType":13,"id":14},{"sys":10909},{"id":20,"type":12,"linkType":21},{"sys":10911},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10913,"metaTitle":256,"metaDescription":257,"mainTitle":10914,"subtitle":276,"heroImage":10929,"ctaButton":299,"ctaLink":300},[255],{"data":10915,"content":10916,"nodeType":71},{},[10917,10923],{"data":10918,"content":10919,"nodeType":268},{},[10920],{"data":10921,"marks":10922,"value":267,"nodeType":79},{},[],{"data":10924,"content":10925,"nodeType":84},{},[10926],{"data":10927,"marks":10928,"value":275,"nodeType":79},{},[],{"metadata":10930,"sys":10933,"fields":10938},{"tags":10931,"concepts":10932},[],[],{"space":10934,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10936,"publishedVersion":59,"revision":22,"locale":27},{"sys":10935},{"type":12,"linkType":13,"id":14},{"sys":10937},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10939},{"url":291,"details":10940,"fileName":297,"contentType":298},{"size":293,"image":10941},{"width":295,"height":296},{"sys":10943,"fields":10946},{"id":10944,"createdAt":10945},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":10947,"slug":10948,"articleIntro":10949,"category":10950},"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.",[10951],{"metadata":10952,"sys":10955,"fields":10962},{"tags":10953,"concepts":10954},[],[],{"space":10956,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":10958,"publishedVersion":246,"revision":59,"contentType":10960,"locale":27},{"sys":10957},{"type":12,"linkType":13,"id":14},{"sys":10959},{"id":20,"type":12,"linkType":21},{"sys":10961},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":10963,"metaTitle":256,"metaDescription":257,"mainTitle":10964,"subtitle":276,"heroImage":10979,"ctaButton":299,"ctaLink":300},[255],{"data":10965,"content":10966,"nodeType":71},{},[10967,10973],{"data":10968,"content":10969,"nodeType":268},{},[10970],{"data":10971,"marks":10972,"value":267,"nodeType":79},{},[],{"data":10974,"content":10975,"nodeType":84},{},[10976],{"data":10977,"marks":10978,"value":275,"nodeType":79},{},[],{"metadata":10980,"sys":10983,"fields":10988},{"tags":10981,"concepts":10982},[],[],{"space":10984,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":10986,"publishedVersion":59,"revision":22,"locale":27},{"sys":10985},{"type":12,"linkType":13,"id":14},{"sys":10987},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":10989},{"url":291,"details":10990,"fileName":297,"contentType":298},{"size":293,"image":10991},{"width":295,"height":296},{"sys":10993,"fields":10996},{"id":10994,"createdAt":10995},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":10997,"slug":10998,"articleIntro":10997,"category":10999},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[11000],{"metadata":11001,"sys":11004,"fields":11011},{"tags":11002,"concepts":11003},[],[],{"space":11005,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11007,"publishedVersion":246,"revision":59,"contentType":11009,"locale":27},{"sys":11006},{"type":12,"linkType":13,"id":14},{"sys":11008},{"id":20,"type":12,"linkType":21},{"sys":11010},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11012,"metaTitle":256,"metaDescription":257,"mainTitle":11013,"subtitle":276,"heroImage":11028,"ctaButton":299,"ctaLink":300},[255],{"data":11014,"content":11015,"nodeType":71},{},[11016,11022],{"data":11017,"content":11018,"nodeType":268},{},[11019],{"data":11020,"marks":11021,"value":267,"nodeType":79},{},[],{"data":11023,"content":11024,"nodeType":84},{},[11025],{"data":11026,"marks":11027,"value":275,"nodeType":79},{},[],{"metadata":11029,"sys":11032,"fields":11037},{"tags":11030,"concepts":11031},[],[],{"space":11033,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11035,"publishedVersion":59,"revision":22,"locale":27},{"sys":11034},{"type":12,"linkType":13,"id":14},{"sys":11036},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11038},{"url":291,"details":11039,"fileName":297,"contentType":298},{"size":293,"image":11040},{"width":295,"height":296},{"sys":11042,"fields":11045},{"id":11043,"createdAt":11044},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":11046,"slug":11047,"articleIntro":11046,"category":11048},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[11049],{"metadata":11050,"sys":11053,"fields":11060},{"tags":11051,"concepts":11052},[],[],{"space":11054,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11056,"publishedVersion":246,"revision":59,"contentType":11058,"locale":27},{"sys":11055},{"type":12,"linkType":13,"id":14},{"sys":11057},{"id":20,"type":12,"linkType":21},{"sys":11059},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11061,"metaTitle":256,"metaDescription":257,"mainTitle":11062,"subtitle":276,"heroImage":11077,"ctaButton":299,"ctaLink":300},[255],{"data":11063,"content":11064,"nodeType":71},{},[11065,11071],{"data":11066,"content":11067,"nodeType":268},{},[11068],{"data":11069,"marks":11070,"value":267,"nodeType":79},{},[],{"data":11072,"content":11073,"nodeType":84},{},[11074],{"data":11075,"marks":11076,"value":275,"nodeType":79},{},[],{"metadata":11078,"sys":11081,"fields":11086},{"tags":11079,"concepts":11080},[],[],{"space":11082,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11084,"publishedVersion":59,"revision":22,"locale":27},{"sys":11083},{"type":12,"linkType":13,"id":14},{"sys":11085},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11087},{"url":291,"details":11088,"fileName":297,"contentType":298},{"size":293,"image":11089},{"width":295,"height":296},{"sys":11091,"fields":11094},{"id":11092,"createdAt":11093},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":11095,"slug":11096,"articleIntro":11095,"category":11097},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[11098],{"metadata":11099,"sys":11102,"fields":11109},{"tags":11100,"concepts":11101},[],[],{"space":11103,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11105,"publishedVersion":246,"revision":59,"contentType":11107,"locale":27},{"sys":11104},{"type":12,"linkType":13,"id":14},{"sys":11106},{"id":20,"type":12,"linkType":21},{"sys":11108},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11110,"metaTitle":256,"metaDescription":257,"mainTitle":11111,"subtitle":276,"heroImage":11126,"ctaButton":299,"ctaLink":300},[255],{"data":11112,"content":11113,"nodeType":71},{},[11114,11120],{"data":11115,"content":11116,"nodeType":268},{},[11117],{"data":11118,"marks":11119,"value":267,"nodeType":79},{},[],{"data":11121,"content":11122,"nodeType":84},{},[11123],{"data":11124,"marks":11125,"value":275,"nodeType":79},{},[],{"metadata":11127,"sys":11130,"fields":11135},{"tags":11128,"concepts":11129},[],[],{"space":11131,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11133,"publishedVersion":59,"revision":22,"locale":27},{"sys":11132},{"type":12,"linkType":13,"id":14},{"sys":11134},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11136},{"url":291,"details":11137,"fileName":297,"contentType":298},{"size":293,"image":11138},{"width":295,"height":296},{"sys":11140,"fields":11143},{"id":11141,"createdAt":11142},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":11144,"slug":11145,"articleIntro":11144,"category":11146},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[11147],{"metadata":11148,"sys":11151,"fields":11158},{"tags":11149,"concepts":11150},[],[],{"space":11152,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11154,"publishedVersion":246,"revision":59,"contentType":11156,"locale":27},{"sys":11153},{"type":12,"linkType":13,"id":14},{"sys":11155},{"id":20,"type":12,"linkType":21},{"sys":11157},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11159,"metaTitle":256,"metaDescription":257,"mainTitle":11160,"subtitle":276,"heroImage":11175,"ctaButton":299,"ctaLink":300},[255],{"data":11161,"content":11162,"nodeType":71},{},[11163,11169],{"data":11164,"content":11165,"nodeType":268},{},[11166],{"data":11167,"marks":11168,"value":267,"nodeType":79},{},[],{"data":11170,"content":11171,"nodeType":84},{},[11172],{"data":11173,"marks":11174,"value":275,"nodeType":79},{},[],{"metadata":11176,"sys":11179,"fields":11184},{"tags":11177,"concepts":11178},[],[],{"space":11180,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11182,"publishedVersion":59,"revision":22,"locale":27},{"sys":11181},{"type":12,"linkType":13,"id":14},{"sys":11183},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11185},{"url":291,"details":11186,"fileName":297,"contentType":298},{"size":293,"image":11187},{"width":295,"height":296},{"sys":11189,"fields":11192},{"id":11190,"createdAt":11191},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":11193,"slug":11194,"articleIntro":11193,"category":11195},"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",[11196],{"metadata":11197,"sys":11200,"fields":11207},{"tags":11198,"concepts":11199},[],[],{"space":11201,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11203,"publishedVersion":246,"revision":59,"contentType":11205,"locale":27},{"sys":11202},{"type":12,"linkType":13,"id":14},{"sys":11204},{"id":20,"type":12,"linkType":21},{"sys":11206},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11208,"metaTitle":256,"metaDescription":257,"mainTitle":11209,"subtitle":276,"heroImage":11224,"ctaButton":299,"ctaLink":300},[255],{"data":11210,"content":11211,"nodeType":71},{},[11212,11218],{"data":11213,"content":11214,"nodeType":268},{},[11215],{"data":11216,"marks":11217,"value":267,"nodeType":79},{},[],{"data":11219,"content":11220,"nodeType":84},{},[11221],{"data":11222,"marks":11223,"value":275,"nodeType":79},{},[],{"metadata":11225,"sys":11228,"fields":11233},{"tags":11226,"concepts":11227},[],[],{"space":11229,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11231,"publishedVersion":59,"revision":22,"locale":27},{"sys":11230},{"type":12,"linkType":13,"id":14},{"sys":11232},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11234},{"url":291,"details":11235,"fileName":297,"contentType":298},{"size":293,"image":11236},{"width":295,"height":296},{"sys":11238,"fields":11241},{"id":11239,"createdAt":11240},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":11242,"slug":11243,"articleIntro":11242,"category":11244},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[11245],{"metadata":11246,"sys":11249,"fields":11256},{"tags":11247,"concepts":11248},[],[],{"space":11250,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11252,"publishedVersion":246,"revision":59,"contentType":11254,"locale":27},{"sys":11251},{"type":12,"linkType":13,"id":14},{"sys":11253},{"id":20,"type":12,"linkType":21},{"sys":11255},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11257,"metaTitle":256,"metaDescription":257,"mainTitle":11258,"subtitle":276,"heroImage":11273,"ctaButton":299,"ctaLink":300},[255],{"data":11259,"content":11260,"nodeType":71},{},[11261,11267],{"data":11262,"content":11263,"nodeType":268},{},[11264],{"data":11265,"marks":11266,"value":267,"nodeType":79},{},[],{"data":11268,"content":11269,"nodeType":84},{},[11270],{"data":11271,"marks":11272,"value":275,"nodeType":79},{},[],{"metadata":11274,"sys":11277,"fields":11282},{"tags":11275,"concepts":11276},[],[],{"space":11278,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11280,"publishedVersion":59,"revision":22,"locale":27},{"sys":11279},{"type":12,"linkType":13,"id":14},{"sys":11281},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11283},{"url":291,"details":11284,"fileName":297,"contentType":298},{"size":293,"image":11285},{"width":295,"height":296},{"sys":11287,"fields":11290},{"id":11288,"createdAt":11289},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":11291,"slug":11292,"articleIntro":11291,"category":11293},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[11294],{"metadata":11295,"sys":11298,"fields":11305},{"tags":11296,"concepts":11297},[],[],{"space":11299,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11301,"publishedVersion":246,"revision":59,"contentType":11303,"locale":27},{"sys":11300},{"type":12,"linkType":13,"id":14},{"sys":11302},{"id":20,"type":12,"linkType":21},{"sys":11304},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11306,"metaTitle":256,"metaDescription":257,"mainTitle":11307,"subtitle":276,"heroImage":11322,"ctaButton":299,"ctaLink":300},[255],{"data":11308,"content":11309,"nodeType":71},{},[11310,11316],{"data":11311,"content":11312,"nodeType":268},{},[11313],{"data":11314,"marks":11315,"value":267,"nodeType":79},{},[],{"data":11317,"content":11318,"nodeType":84},{},[11319],{"data":11320,"marks":11321,"value":275,"nodeType":79},{},[],{"metadata":11323,"sys":11326,"fields":11331},{"tags":11324,"concepts":11325},[],[],{"space":11327,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11329,"publishedVersion":59,"revision":22,"locale":27},{"sys":11328},{"type":12,"linkType":13,"id":14},{"sys":11330},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11332},{"url":291,"details":11333,"fileName":297,"contentType":298},{"size":293,"image":11334},{"width":295,"height":296},{"sys":11336,"fields":11339},{"id":11337,"createdAt":11338},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":11340,"slug":11341,"articleIntro":-1,"category":11342},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[11343],{"metadata":11344,"sys":11347,"fields":11354},{"tags":11345,"concepts":11346},[],[],{"space":11348,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11350,"publishedVersion":246,"revision":59,"contentType":11352,"locale":27},{"sys":11349},{"type":12,"linkType":13,"id":14},{"sys":11351},{"id":20,"type":12,"linkType":21},{"sys":11353},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11355,"metaTitle":256,"metaDescription":257,"mainTitle":11356,"subtitle":276,"heroImage":11371,"ctaButton":299,"ctaLink":300},[255],{"data":11357,"content":11358,"nodeType":71},{},[11359,11365],{"data":11360,"content":11361,"nodeType":268},{},[11362],{"data":11363,"marks":11364,"value":267,"nodeType":79},{},[],{"data":11366,"content":11367,"nodeType":84},{},[11368],{"data":11369,"marks":11370,"value":275,"nodeType":79},{},[],{"metadata":11372,"sys":11375,"fields":11380},{"tags":11373,"concepts":11374},[],[],{"space":11376,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11378,"publishedVersion":59,"revision":22,"locale":27},{"sys":11377},{"type":12,"linkType":13,"id":14},{"sys":11379},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11381},{"url":291,"details":11382,"fileName":297,"contentType":298},{"size":293,"image":11383},{"width":295,"height":296},{"sys":11385,"fields":11388},{"id":11386,"createdAt":11387},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":11389,"slug":11390,"articleIntro":11389,"category":11391},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[11392],{"metadata":11393,"sys":11396,"fields":11403},{"tags":11394,"concepts":11395},[],[],{"space":11397,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11399,"publishedVersion":246,"revision":59,"contentType":11401,"locale":27},{"sys":11398},{"type":12,"linkType":13,"id":14},{"sys":11400},{"id":20,"type":12,"linkType":21},{"sys":11402},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11404,"metaTitle":256,"metaDescription":257,"mainTitle":11405,"subtitle":276,"heroImage":11420,"ctaButton":299,"ctaLink":300},[255],{"data":11406,"content":11407,"nodeType":71},{},[11408,11414],{"data":11409,"content":11410,"nodeType":268},{},[11411],{"data":11412,"marks":11413,"value":267,"nodeType":79},{},[],{"data":11415,"content":11416,"nodeType":84},{},[11417],{"data":11418,"marks":11419,"value":275,"nodeType":79},{},[],{"metadata":11421,"sys":11424,"fields":11429},{"tags":11422,"concepts":11423},[],[],{"space":11425,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11427,"publishedVersion":59,"revision":22,"locale":27},{"sys":11426},{"type":12,"linkType":13,"id":14},{"sys":11428},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11430},{"url":291,"details":11431,"fileName":297,"contentType":298},{"size":293,"image":11432},{"width":295,"height":296},{"sys":11434,"fields":11437},{"id":11435,"createdAt":11436},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":11438,"slug":11439,"articleIntro":11438,"category":11440},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[11441],{"metadata":11442,"sys":11445,"fields":11452},{"tags":11443,"concepts":11444},[],[],{"space":11446,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11448,"publishedVersion":246,"revision":59,"contentType":11450,"locale":27},{"sys":11447},{"type":12,"linkType":13,"id":14},{"sys":11449},{"id":20,"type":12,"linkType":21},{"sys":11451},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11453,"metaTitle":256,"metaDescription":257,"mainTitle":11454,"subtitle":276,"heroImage":11469,"ctaButton":299,"ctaLink":300},[255],{"data":11455,"content":11456,"nodeType":71},{},[11457,11463],{"data":11458,"content":11459,"nodeType":268},{},[11460],{"data":11461,"marks":11462,"value":267,"nodeType":79},{},[],{"data":11464,"content":11465,"nodeType":84},{},[11466],{"data":11467,"marks":11468,"value":275,"nodeType":79},{},[],{"metadata":11470,"sys":11473,"fields":11478},{"tags":11471,"concepts":11472},[],[],{"space":11474,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11476,"publishedVersion":59,"revision":22,"locale":27},{"sys":11475},{"type":12,"linkType":13,"id":14},{"sys":11477},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11479},{"url":291,"details":11480,"fileName":297,"contentType":298},{"size":293,"image":11481},{"width":295,"height":296},{"sys":11483,"fields":11486},{"id":11484,"createdAt":11485},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":11487,"slug":11488,"articleIntro":11487,"category":11489},"78174 - Créances","compte-78174-creances",[11490],{"metadata":11491,"sys":11494,"fields":11501},{"tags":11492,"concepts":11493},[],[],{"space":11495,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11497,"publishedVersion":246,"revision":59,"contentType":11499,"locale":27},{"sys":11496},{"type":12,"linkType":13,"id":14},{"sys":11498},{"id":20,"type":12,"linkType":21},{"sys":11500},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11502,"metaTitle":256,"metaDescription":257,"mainTitle":11503,"subtitle":276,"heroImage":11518,"ctaButton":299,"ctaLink":300},[255],{"data":11504,"content":11505,"nodeType":71},{},[11506,11512],{"data":11507,"content":11508,"nodeType":268},{},[11509],{"data":11510,"marks":11511,"value":267,"nodeType":79},{},[],{"data":11513,"content":11514,"nodeType":84},{},[11515],{"data":11516,"marks":11517,"value":275,"nodeType":79},{},[],{"metadata":11519,"sys":11522,"fields":11527},{"tags":11520,"concepts":11521},[],[],{"space":11523,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11525,"publishedVersion":59,"revision":22,"locale":27},{"sys":11524},{"type":12,"linkType":13,"id":14},{"sys":11526},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11528},{"url":291,"details":11529,"fileName":297,"contentType":298},{"size":293,"image":11530},{"width":295,"height":296},{"sys":11532,"fields":11535},{"id":11533,"createdAt":11534},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":11536,"slug":11537,"articleIntro":-1,"category":11538},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[11539],{"metadata":11540,"sys":11543,"fields":11550},{"tags":11541,"concepts":11542},[],[],{"space":11544,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11546,"publishedVersion":246,"revision":59,"contentType":11548,"locale":27},{"sys":11545},{"type":12,"linkType":13,"id":14},{"sys":11547},{"id":20,"type":12,"linkType":21},{"sys":11549},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11551,"metaTitle":256,"metaDescription":257,"mainTitle":11552,"subtitle":276,"heroImage":11567,"ctaButton":299,"ctaLink":300},[255],{"data":11553,"content":11554,"nodeType":71},{},[11555,11561],{"data":11556,"content":11557,"nodeType":268},{},[11558],{"data":11559,"marks":11560,"value":267,"nodeType":79},{},[],{"data":11562,"content":11563,"nodeType":84},{},[11564],{"data":11565,"marks":11566,"value":275,"nodeType":79},{},[],{"metadata":11568,"sys":11571,"fields":11576},{"tags":11569,"concepts":11570},[],[],{"space":11572,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11574,"publishedVersion":59,"revision":22,"locale":27},{"sys":11573},{"type":12,"linkType":13,"id":14},{"sys":11575},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11577},{"url":291,"details":11578,"fileName":297,"contentType":298},{"size":293,"image":11579},{"width":295,"height":296},{"sys":11581,"fields":11584},{"id":11582,"createdAt":11583},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":11585,"slug":11586,"articleIntro":11585,"category":11587},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[11588],{"metadata":11589,"sys":11592,"fields":11599},{"tags":11590,"concepts":11591},[],[],{"space":11593,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11595,"publishedVersion":246,"revision":59,"contentType":11597,"locale":27},{"sys":11594},{"type":12,"linkType":13,"id":14},{"sys":11596},{"id":20,"type":12,"linkType":21},{"sys":11598},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11600,"metaTitle":256,"metaDescription":257,"mainTitle":11601,"subtitle":276,"heroImage":11616,"ctaButton":299,"ctaLink":300},[255],{"data":11602,"content":11603,"nodeType":71},{},[11604,11610],{"data":11605,"content":11606,"nodeType":268},{},[11607],{"data":11608,"marks":11609,"value":267,"nodeType":79},{},[],{"data":11611,"content":11612,"nodeType":84},{},[11613],{"data":11614,"marks":11615,"value":275,"nodeType":79},{},[],{"metadata":11617,"sys":11620,"fields":11625},{"tags":11618,"concepts":11619},[],[],{"space":11621,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11623,"publishedVersion":59,"revision":22,"locale":27},{"sys":11622},{"type":12,"linkType":13,"id":14},{"sys":11624},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11626},{"url":291,"details":11627,"fileName":297,"contentType":298},{"size":293,"image":11628},{"width":295,"height":296},{"sys":11630,"fields":11633},{"id":11631,"createdAt":11632},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":11634,"slug":11635,"articleIntro":11634,"category":11636},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[11637],{"metadata":11638,"sys":11641,"fields":11648},{"tags":11639,"concepts":11640},[],[],{"space":11642,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11644,"publishedVersion":246,"revision":59,"contentType":11646,"locale":27},{"sys":11643},{"type":12,"linkType":13,"id":14},{"sys":11645},{"id":20,"type":12,"linkType":21},{"sys":11647},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11649,"metaTitle":256,"metaDescription":257,"mainTitle":11650,"subtitle":276,"heroImage":11665,"ctaButton":299,"ctaLink":300},[255],{"data":11651,"content":11652,"nodeType":71},{},[11653,11659],{"data":11654,"content":11655,"nodeType":268},{},[11656],{"data":11657,"marks":11658,"value":267,"nodeType":79},{},[],{"data":11660,"content":11661,"nodeType":84},{},[11662],{"data":11663,"marks":11664,"value":275,"nodeType":79},{},[],{"metadata":11666,"sys":11669,"fields":11674},{"tags":11667,"concepts":11668},[],[],{"space":11670,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11672,"publishedVersion":59,"revision":22,"locale":27},{"sys":11671},{"type":12,"linkType":13,"id":14},{"sys":11673},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11675},{"url":291,"details":11676,"fileName":297,"contentType":298},{"size":293,"image":11677},{"width":295,"height":296},{"sys":11679,"fields":11682},{"id":11680,"createdAt":11681},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":11683,"slug":11684,"articleIntro":11683,"category":11685},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[11686],{"metadata":11687,"sys":11690,"fields":11697},{"tags":11688,"concepts":11689},[],[],{"space":11691,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11693,"publishedVersion":246,"revision":59,"contentType":11695,"locale":27},{"sys":11692},{"type":12,"linkType":13,"id":14},{"sys":11694},{"id":20,"type":12,"linkType":21},{"sys":11696},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11698,"metaTitle":256,"metaDescription":257,"mainTitle":11699,"subtitle":276,"heroImage":11714,"ctaButton":299,"ctaLink":300},[255],{"data":11700,"content":11701,"nodeType":71},{},[11702,11708],{"data":11703,"content":11704,"nodeType":268},{},[11705],{"data":11706,"marks":11707,"value":267,"nodeType":79},{},[],{"data":11709,"content":11710,"nodeType":84},{},[11711],{"data":11712,"marks":11713,"value":275,"nodeType":79},{},[],{"metadata":11715,"sys":11718,"fields":11723},{"tags":11716,"concepts":11717},[],[],{"space":11719,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11721,"publishedVersion":59,"revision":22,"locale":27},{"sys":11720},{"type":12,"linkType":13,"id":14},{"sys":11722},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11724},{"url":291,"details":11725,"fileName":297,"contentType":298},{"size":293,"image":11726},{"width":295,"height":296},{"sys":11728,"fields":11731},{"id":11729,"createdAt":11730},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":11732,"slug":11733,"articleIntro":-1,"category":11734},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[11735],{"metadata":11736,"sys":11739,"fields":11746},{"tags":11737,"concepts":11738},[],[],{"space":11740,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11742,"publishedVersion":246,"revision":59,"contentType":11744,"locale":27},{"sys":11741},{"type":12,"linkType":13,"id":14},{"sys":11743},{"id":20,"type":12,"linkType":21},{"sys":11745},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11747,"metaTitle":256,"metaDescription":257,"mainTitle":11748,"subtitle":276,"heroImage":11763,"ctaButton":299,"ctaLink":300},[255],{"data":11749,"content":11750,"nodeType":71},{},[11751,11757],{"data":11752,"content":11753,"nodeType":268},{},[11754],{"data":11755,"marks":11756,"value":267,"nodeType":79},{},[],{"data":11758,"content":11759,"nodeType":84},{},[11760],{"data":11761,"marks":11762,"value":275,"nodeType":79},{},[],{"metadata":11764,"sys":11767,"fields":11772},{"tags":11765,"concepts":11766},[],[],{"space":11768,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11770,"publishedVersion":59,"revision":22,"locale":27},{"sys":11769},{"type":12,"linkType":13,"id":14},{"sys":11771},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11773},{"url":291,"details":11774,"fileName":297,"contentType":298},{"size":293,"image":11775},{"width":295,"height":296},{"sys":11777,"fields":11780},{"id":11778,"createdAt":11779},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":11781,"slug":11782,"articleIntro":-1,"category":11783},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[11784],{"metadata":11785,"sys":11788,"fields":11795},{"tags":11786,"concepts":11787},[],[],{"space":11789,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11791,"publishedVersion":246,"revision":59,"contentType":11793,"locale":27},{"sys":11790},{"type":12,"linkType":13,"id":14},{"sys":11792},{"id":20,"type":12,"linkType":21},{"sys":11794},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11796,"metaTitle":256,"metaDescription":257,"mainTitle":11797,"subtitle":276,"heroImage":11812,"ctaButton":299,"ctaLink":300},[255],{"data":11798,"content":11799,"nodeType":71},{},[11800,11806],{"data":11801,"content":11802,"nodeType":268},{},[11803],{"data":11804,"marks":11805,"value":267,"nodeType":79},{},[],{"data":11807,"content":11808,"nodeType":84},{},[11809],{"data":11810,"marks":11811,"value":275,"nodeType":79},{},[],{"metadata":11813,"sys":11816,"fields":11821},{"tags":11814,"concepts":11815},[],[],{"space":11817,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11819,"publishedVersion":59,"revision":22,"locale":27},{"sys":11818},{"type":12,"linkType":13,"id":14},{"sys":11820},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11822},{"url":291,"details":11823,"fileName":297,"contentType":298},{"size":293,"image":11824},{"width":295,"height":296},{"sys":11826,"fields":11829},{"id":11827,"createdAt":11828},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":11830,"slug":11831,"articleIntro":11830,"category":11832},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[11833],{"metadata":11834,"sys":11837,"fields":11844},{"tags":11835,"concepts":11836},[],[],{"space":11838,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11840,"publishedVersion":246,"revision":59,"contentType":11842,"locale":27},{"sys":11839},{"type":12,"linkType":13,"id":14},{"sys":11841},{"id":20,"type":12,"linkType":21},{"sys":11843},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11845,"metaTitle":256,"metaDescription":257,"mainTitle":11846,"subtitle":276,"heroImage":11861,"ctaButton":299,"ctaLink":300},[255],{"data":11847,"content":11848,"nodeType":71},{},[11849,11855],{"data":11850,"content":11851,"nodeType":268},{},[11852],{"data":11853,"marks":11854,"value":267,"nodeType":79},{},[],{"data":11856,"content":11857,"nodeType":84},{},[11858],{"data":11859,"marks":11860,"value":275,"nodeType":79},{},[],{"metadata":11862,"sys":11865,"fields":11870},{"tags":11863,"concepts":11864},[],[],{"space":11866,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11868,"publishedVersion":59,"revision":22,"locale":27},{"sys":11867},{"type":12,"linkType":13,"id":14},{"sys":11869},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11871},{"url":291,"details":11872,"fileName":297,"contentType":298},{"size":293,"image":11873},{"width":295,"height":296},{"sys":11875,"fields":11878},{"id":11876,"createdAt":11877},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":11879,"slug":11880,"articleIntro":11879,"category":11881},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[11882],{"metadata":11883,"sys":11886,"fields":11893},{"tags":11884,"concepts":11885},[],[],{"space":11887,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11889,"publishedVersion":246,"revision":59,"contentType":11891,"locale":27},{"sys":11888},{"type":12,"linkType":13,"id":14},{"sys":11890},{"id":20,"type":12,"linkType":21},{"sys":11892},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11894,"metaTitle":256,"metaDescription":257,"mainTitle":11895,"subtitle":276,"heroImage":11910,"ctaButton":299,"ctaLink":300},[255],{"data":11896,"content":11897,"nodeType":71},{},[11898,11904],{"data":11899,"content":11900,"nodeType":268},{},[11901],{"data":11902,"marks":11903,"value":267,"nodeType":79},{},[],{"data":11905,"content":11906,"nodeType":84},{},[11907],{"data":11908,"marks":11909,"value":275,"nodeType":79},{},[],{"metadata":11911,"sys":11914,"fields":11919},{"tags":11912,"concepts":11913},[],[],{"space":11915,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11917,"publishedVersion":59,"revision":22,"locale":27},{"sys":11916},{"type":12,"linkType":13,"id":14},{"sys":11918},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11920},{"url":291,"details":11921,"fileName":297,"contentType":298},{"size":293,"image":11922},{"width":295,"height":296},{"sys":11924,"fields":11927},{"id":11925,"createdAt":11926},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":11928,"slug":11929,"articleIntro":11928,"category":11930},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[11931],{"metadata":11932,"sys":11935,"fields":11942},{"tags":11933,"concepts":11934},[],[],{"space":11936,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11938,"publishedVersion":246,"revision":59,"contentType":11940,"locale":27},{"sys":11937},{"type":12,"linkType":13,"id":14},{"sys":11939},{"id":20,"type":12,"linkType":21},{"sys":11941},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11943,"metaTitle":256,"metaDescription":257,"mainTitle":11944,"subtitle":276,"heroImage":11959,"ctaButton":299,"ctaLink":300},[255],{"data":11945,"content":11946,"nodeType":71},{},[11947,11953],{"data":11948,"content":11949,"nodeType":268},{},[11950],{"data":11951,"marks":11952,"value":267,"nodeType":79},{},[],{"data":11954,"content":11955,"nodeType":84},{},[11956],{"data":11957,"marks":11958,"value":275,"nodeType":79},{},[],{"metadata":11960,"sys":11963,"fields":11968},{"tags":11961,"concepts":11962},[],[],{"space":11964,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":11966,"publishedVersion":59,"revision":22,"locale":27},{"sys":11965},{"type":12,"linkType":13,"id":14},{"sys":11967},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":11969},{"url":291,"details":11970,"fileName":297,"contentType":298},{"size":293,"image":11971},{"width":295,"height":296},{"sys":11973,"fields":11976},{"id":11974,"createdAt":11975},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":11977,"slug":11978,"articleIntro":11977,"category":11979},"1681 - Autres emprunts","compte-1681-autres-emprunts",[11980],{"metadata":11981,"sys":11984,"fields":11991},{"tags":11982,"concepts":11983},[],[],{"space":11985,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":11987,"publishedVersion":246,"revision":59,"contentType":11989,"locale":27},{"sys":11986},{"type":12,"linkType":13,"id":14},{"sys":11988},{"id":20,"type":12,"linkType":21},{"sys":11990},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":11992,"metaTitle":256,"metaDescription":257,"mainTitle":11993,"subtitle":276,"heroImage":12008,"ctaButton":299,"ctaLink":300},[255],{"data":11994,"content":11995,"nodeType":71},{},[11996,12002],{"data":11997,"content":11998,"nodeType":268},{},[11999],{"data":12000,"marks":12001,"value":267,"nodeType":79},{},[],{"data":12003,"content":12004,"nodeType":84},{},[12005],{"data":12006,"marks":12007,"value":275,"nodeType":79},{},[],{"metadata":12009,"sys":12012,"fields":12017},{"tags":12010,"concepts":12011},[],[],{"space":12013,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12015,"publishedVersion":59,"revision":22,"locale":27},{"sys":12014},{"type":12,"linkType":13,"id":14},{"sys":12016},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12018},{"url":291,"details":12019,"fileName":297,"contentType":298},{"size":293,"image":12020},{"width":295,"height":296},{"sys":12022,"fields":12025},{"id":12023,"createdAt":12024},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":12026,"slug":12027,"articleIntro":-1,"category":12028},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[12029],{"metadata":12030,"sys":12033,"fields":12040},{"tags":12031,"concepts":12032},[],[],{"space":12034,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12036,"publishedVersion":246,"revision":59,"contentType":12038,"locale":27},{"sys":12035},{"type":12,"linkType":13,"id":14},{"sys":12037},{"id":20,"type":12,"linkType":21},{"sys":12039},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12041,"metaTitle":256,"metaDescription":257,"mainTitle":12042,"subtitle":276,"heroImage":12057,"ctaButton":299,"ctaLink":300},[255],{"data":12043,"content":12044,"nodeType":71},{},[12045,12051],{"data":12046,"content":12047,"nodeType":268},{},[12048],{"data":12049,"marks":12050,"value":267,"nodeType":79},{},[],{"data":12052,"content":12053,"nodeType":84},{},[12054],{"data":12055,"marks":12056,"value":275,"nodeType":79},{},[],{"metadata":12058,"sys":12061,"fields":12066},{"tags":12059,"concepts":12060},[],[],{"space":12062,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12064,"publishedVersion":59,"revision":22,"locale":27},{"sys":12063},{"type":12,"linkType":13,"id":14},{"sys":12065},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12067},{"url":291,"details":12068,"fileName":297,"contentType":298},{"size":293,"image":12069},{"width":295,"height":296},{"sys":12071,"fields":12074},{"id":12072,"createdAt":12073},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":12075,"slug":12076,"articleIntro":12075,"category":12077},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[12078],{"metadata":12079,"sys":12082,"fields":12089},{"tags":12080,"concepts":12081},[],[],{"space":12083,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12085,"publishedVersion":246,"revision":59,"contentType":12087,"locale":27},{"sys":12084},{"type":12,"linkType":13,"id":14},{"sys":12086},{"id":20,"type":12,"linkType":21},{"sys":12088},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12090,"metaTitle":256,"metaDescription":257,"mainTitle":12091,"subtitle":276,"heroImage":12106,"ctaButton":299,"ctaLink":300},[255],{"data":12092,"content":12093,"nodeType":71},{},[12094,12100],{"data":12095,"content":12096,"nodeType":268},{},[12097],{"data":12098,"marks":12099,"value":267,"nodeType":79},{},[],{"data":12101,"content":12102,"nodeType":84},{},[12103],{"data":12104,"marks":12105,"value":275,"nodeType":79},{},[],{"metadata":12107,"sys":12110,"fields":12115},{"tags":12108,"concepts":12109},[],[],{"space":12111,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12113,"publishedVersion":59,"revision":22,"locale":27},{"sys":12112},{"type":12,"linkType":13,"id":14},{"sys":12114},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12116},{"url":291,"details":12117,"fileName":297,"contentType":298},{"size":293,"image":12118},{"width":295,"height":296},{"sys":12120,"fields":12123},{"id":12121,"createdAt":12122},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":12124,"slug":12125,"articleIntro":12124,"category":12126},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[12127],{"metadata":12128,"sys":12131,"fields":12138},{"tags":12129,"concepts":12130},[],[],{"space":12132,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12134,"publishedVersion":246,"revision":59,"contentType":12136,"locale":27},{"sys":12133},{"type":12,"linkType":13,"id":14},{"sys":12135},{"id":20,"type":12,"linkType":21},{"sys":12137},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12139,"metaTitle":256,"metaDescription":257,"mainTitle":12140,"subtitle":276,"heroImage":12155,"ctaButton":299,"ctaLink":300},[255],{"data":12141,"content":12142,"nodeType":71},{},[12143,12149],{"data":12144,"content":12145,"nodeType":268},{},[12146],{"data":12147,"marks":12148,"value":267,"nodeType":79},{},[],{"data":12150,"content":12151,"nodeType":84},{},[12152],{"data":12153,"marks":12154,"value":275,"nodeType":79},{},[],{"metadata":12156,"sys":12159,"fields":12164},{"tags":12157,"concepts":12158},[],[],{"space":12160,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12162,"publishedVersion":59,"revision":22,"locale":27},{"sys":12161},{"type":12,"linkType":13,"id":14},{"sys":12163},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12165},{"url":291,"details":12166,"fileName":297,"contentType":298},{"size":293,"image":12167},{"width":295,"height":296},{"sys":12169,"fields":12172},{"id":12170,"createdAt":12171},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":12173,"slug":12174,"articleIntro":12173,"category":12175},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[12176],{"metadata":12177,"sys":12180,"fields":12187},{"tags":12178,"concepts":12179},[],[],{"space":12181,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12183,"publishedVersion":246,"revision":59,"contentType":12185,"locale":27},{"sys":12182},{"type":12,"linkType":13,"id":14},{"sys":12184},{"id":20,"type":12,"linkType":21},{"sys":12186},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12188,"metaTitle":256,"metaDescription":257,"mainTitle":12189,"subtitle":276,"heroImage":12204,"ctaButton":299,"ctaLink":300},[255],{"data":12190,"content":12191,"nodeType":71},{},[12192,12198],{"data":12193,"content":12194,"nodeType":268},{},[12195],{"data":12196,"marks":12197,"value":267,"nodeType":79},{},[],{"data":12199,"content":12200,"nodeType":84},{},[12201],{"data":12202,"marks":12203,"value":275,"nodeType":79},{},[],{"metadata":12205,"sys":12208,"fields":12213},{"tags":12206,"concepts":12207},[],[],{"space":12209,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12211,"publishedVersion":59,"revision":22,"locale":27},{"sys":12210},{"type":12,"linkType":13,"id":14},{"sys":12212},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12214},{"url":291,"details":12215,"fileName":297,"contentType":298},{"size":293,"image":12216},{"width":295,"height":296},{"sys":12218,"fields":12221},{"id":12219,"createdAt":12220},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":12222,"slug":12223,"articleIntro":12222,"category":12224},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[12225],{"metadata":12226,"sys":12229,"fields":12236},{"tags":12227,"concepts":12228},[],[],{"space":12230,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12232,"publishedVersion":246,"revision":59,"contentType":12234,"locale":27},{"sys":12231},{"type":12,"linkType":13,"id":14},{"sys":12233},{"id":20,"type":12,"linkType":21},{"sys":12235},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12237,"metaTitle":256,"metaDescription":257,"mainTitle":12238,"subtitle":276,"heroImage":12253,"ctaButton":299,"ctaLink":300},[255],{"data":12239,"content":12240,"nodeType":71},{},[12241,12247],{"data":12242,"content":12243,"nodeType":268},{},[12244],{"data":12245,"marks":12246,"value":267,"nodeType":79},{},[],{"data":12248,"content":12249,"nodeType":84},{},[12250],{"data":12251,"marks":12252,"value":275,"nodeType":79},{},[],{"metadata":12254,"sys":12257,"fields":12262},{"tags":12255,"concepts":12256},[],[],{"space":12258,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12260,"publishedVersion":59,"revision":22,"locale":27},{"sys":12259},{"type":12,"linkType":13,"id":14},{"sys":12261},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12263},{"url":291,"details":12264,"fileName":297,"contentType":298},{"size":293,"image":12265},{"width":295,"height":296},{"sys":12267,"fields":12270},{"id":12268,"createdAt":12269},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":12271,"slug":12272,"articleIntro":-1,"category":12273},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[12274],{"metadata":12275,"sys":12278,"fields":12285},{"tags":12276,"concepts":12277},[],[],{"space":12279,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12281,"publishedVersion":246,"revision":59,"contentType":12283,"locale":27},{"sys":12280},{"type":12,"linkType":13,"id":14},{"sys":12282},{"id":20,"type":12,"linkType":21},{"sys":12284},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12286,"metaTitle":256,"metaDescription":257,"mainTitle":12287,"subtitle":276,"heroImage":12302,"ctaButton":299,"ctaLink":300},[255],{"data":12288,"content":12289,"nodeType":71},{},[12290,12296],{"data":12291,"content":12292,"nodeType":268},{},[12293],{"data":12294,"marks":12295,"value":267,"nodeType":79},{},[],{"data":12297,"content":12298,"nodeType":84},{},[12299],{"data":12300,"marks":12301,"value":275,"nodeType":79},{},[],{"metadata":12303,"sys":12306,"fields":12311},{"tags":12304,"concepts":12305},[],[],{"space":12307,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12309,"publishedVersion":59,"revision":22,"locale":27},{"sys":12308},{"type":12,"linkType":13,"id":14},{"sys":12310},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12312},{"url":291,"details":12313,"fileName":297,"contentType":298},{"size":293,"image":12314},{"width":295,"height":296},{"sys":12316,"fields":12319},{"id":12317,"createdAt":12318},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":12320,"slug":12321,"articleIntro":12320,"category":12322},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[12323],{"metadata":12324,"sys":12327,"fields":12334},{"tags":12325,"concepts":12326},[],[],{"space":12328,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12330,"publishedVersion":246,"revision":59,"contentType":12332,"locale":27},{"sys":12329},{"type":12,"linkType":13,"id":14},{"sys":12331},{"id":20,"type":12,"linkType":21},{"sys":12333},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12335,"metaTitle":256,"metaDescription":257,"mainTitle":12336,"subtitle":276,"heroImage":12351,"ctaButton":299,"ctaLink":300},[255],{"data":12337,"content":12338,"nodeType":71},{},[12339,12345],{"data":12340,"content":12341,"nodeType":268},{},[12342],{"data":12343,"marks":12344,"value":267,"nodeType":79},{},[],{"data":12346,"content":12347,"nodeType":84},{},[12348],{"data":12349,"marks":12350,"value":275,"nodeType":79},{},[],{"metadata":12352,"sys":12355,"fields":12360},{"tags":12353,"concepts":12354},[],[],{"space":12356,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12358,"publishedVersion":59,"revision":22,"locale":27},{"sys":12357},{"type":12,"linkType":13,"id":14},{"sys":12359},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12361},{"url":291,"details":12362,"fileName":297,"contentType":298},{"size":293,"image":12363},{"width":295,"height":296},{"sys":12365,"fields":12368},{"id":12366,"createdAt":12367},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":12369,"slug":12370,"articleIntro":-1,"category":12371},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[12372],{"metadata":12373,"sys":12376,"fields":12383},{"tags":12374,"concepts":12375},[],[],{"space":12377,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12379,"publishedVersion":246,"revision":59,"contentType":12381,"locale":27},{"sys":12378},{"type":12,"linkType":13,"id":14},{"sys":12380},{"id":20,"type":12,"linkType":21},{"sys":12382},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12384,"metaTitle":256,"metaDescription":257,"mainTitle":12385,"subtitle":276,"heroImage":12400,"ctaButton":299,"ctaLink":300},[255],{"data":12386,"content":12387,"nodeType":71},{},[12388,12394],{"data":12389,"content":12390,"nodeType":268},{},[12391],{"data":12392,"marks":12393,"value":267,"nodeType":79},{},[],{"data":12395,"content":12396,"nodeType":84},{},[12397],{"data":12398,"marks":12399,"value":275,"nodeType":79},{},[],{"metadata":12401,"sys":12404,"fields":12409},{"tags":12402,"concepts":12403},[],[],{"space":12405,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12407,"publishedVersion":59,"revision":22,"locale":27},{"sys":12406},{"type":12,"linkType":13,"id":14},{"sys":12408},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12410},{"url":291,"details":12411,"fileName":297,"contentType":298},{"size":293,"image":12412},{"width":295,"height":296},{"sys":12414,"fields":12417},{"id":12415,"createdAt":12416},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":12418,"slug":12419,"articleIntro":12418,"category":12420},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[12421],{"metadata":12422,"sys":12425,"fields":12432},{"tags":12423,"concepts":12424},[],[],{"space":12426,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12428,"publishedVersion":246,"revision":59,"contentType":12430,"locale":27},{"sys":12427},{"type":12,"linkType":13,"id":14},{"sys":12429},{"id":20,"type":12,"linkType":21},{"sys":12431},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12433,"metaTitle":256,"metaDescription":257,"mainTitle":12434,"subtitle":276,"heroImage":12449,"ctaButton":299,"ctaLink":300},[255],{"data":12435,"content":12436,"nodeType":71},{},[12437,12443],{"data":12438,"content":12439,"nodeType":268},{},[12440],{"data":12441,"marks":12442,"value":267,"nodeType":79},{},[],{"data":12444,"content":12445,"nodeType":84},{},[12446],{"data":12447,"marks":12448,"value":275,"nodeType":79},{},[],{"metadata":12450,"sys":12453,"fields":12458},{"tags":12451,"concepts":12452},[],[],{"space":12454,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12456,"publishedVersion":59,"revision":22,"locale":27},{"sys":12455},{"type":12,"linkType":13,"id":14},{"sys":12457},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12459},{"url":291,"details":12460,"fileName":297,"contentType":298},{"size":293,"image":12461},{"width":295,"height":296},{"sys":12463,"fields":12466},{"id":12464,"createdAt":12465},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":12467,"slug":12468,"articleIntro":12467,"category":12469},"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",[12470],{"metadata":12471,"sys":12474,"fields":12481},{"tags":12472,"concepts":12473},[],[],{"space":12475,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12477,"publishedVersion":246,"revision":59,"contentType":12479,"locale":27},{"sys":12476},{"type":12,"linkType":13,"id":14},{"sys":12478},{"id":20,"type":12,"linkType":21},{"sys":12480},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12482,"metaTitle":256,"metaDescription":257,"mainTitle":12483,"subtitle":276,"heroImage":12498,"ctaButton":299,"ctaLink":300},[255],{"data":12484,"content":12485,"nodeType":71},{},[12486,12492],{"data":12487,"content":12488,"nodeType":268},{},[12489],{"data":12490,"marks":12491,"value":267,"nodeType":79},{},[],{"data":12493,"content":12494,"nodeType":84},{},[12495],{"data":12496,"marks":12497,"value":275,"nodeType":79},{},[],{"metadata":12499,"sys":12502,"fields":12507},{"tags":12500,"concepts":12501},[],[],{"space":12503,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12505,"publishedVersion":59,"revision":22,"locale":27},{"sys":12504},{"type":12,"linkType":13,"id":14},{"sys":12506},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12508},{"url":291,"details":12509,"fileName":297,"contentType":298},{"size":293,"image":12510},{"width":295,"height":296},{"sys":12512,"fields":12515},{"id":12513,"createdAt":12514},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":12516,"slug":12517,"articleIntro":12516,"category":12518},"4558 - Intérêts courus","compte-4558-interets-courus",[12519],{"metadata":12520,"sys":12523,"fields":12530},{"tags":12521,"concepts":12522},[],[],{"space":12524,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12526,"publishedVersion":246,"revision":59,"contentType":12528,"locale":27},{"sys":12525},{"type":12,"linkType":13,"id":14},{"sys":12527},{"id":20,"type":12,"linkType":21},{"sys":12529},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12531,"metaTitle":256,"metaDescription":257,"mainTitle":12532,"subtitle":276,"heroImage":12547,"ctaButton":299,"ctaLink":300},[255],{"data":12533,"content":12534,"nodeType":71},{},[12535,12541],{"data":12536,"content":12537,"nodeType":268},{},[12538],{"data":12539,"marks":12540,"value":267,"nodeType":79},{},[],{"data":12542,"content":12543,"nodeType":84},{},[12544],{"data":12545,"marks":12546,"value":275,"nodeType":79},{},[],{"metadata":12548,"sys":12551,"fields":12556},{"tags":12549,"concepts":12550},[],[],{"space":12552,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12554,"publishedVersion":59,"revision":22,"locale":27},{"sys":12553},{"type":12,"linkType":13,"id":14},{"sys":12555},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12557},{"url":291,"details":12558,"fileName":297,"contentType":298},{"size":293,"image":12559},{"width":295,"height":296},{"sys":12561,"fields":12564},{"id":12562,"createdAt":12563},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":12565,"slug":12566,"articleIntro":12565,"category":12567},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[12568],{"metadata":12569,"sys":12572,"fields":12579},{"tags":12570,"concepts":12571},[],[],{"space":12573,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12575,"publishedVersion":246,"revision":59,"contentType":12577,"locale":27},{"sys":12574},{"type":12,"linkType":13,"id":14},{"sys":12576},{"id":20,"type":12,"linkType":21},{"sys":12578},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12580,"metaTitle":256,"metaDescription":257,"mainTitle":12581,"subtitle":276,"heroImage":12596,"ctaButton":299,"ctaLink":300},[255],{"data":12582,"content":12583,"nodeType":71},{},[12584,12590],{"data":12585,"content":12586,"nodeType":268},{},[12587],{"data":12588,"marks":12589,"value":267,"nodeType":79},{},[],{"data":12591,"content":12592,"nodeType":84},{},[12593],{"data":12594,"marks":12595,"value":275,"nodeType":79},{},[],{"metadata":12597,"sys":12600,"fields":12605},{"tags":12598,"concepts":12599},[],[],{"space":12601,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12603,"publishedVersion":59,"revision":22,"locale":27},{"sys":12602},{"type":12,"linkType":13,"id":14},{"sys":12604},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12606},{"url":291,"details":12607,"fileName":297,"contentType":298},{"size":293,"image":12608},{"width":295,"height":296},{"sys":12610,"fields":12613},{"id":12611,"createdAt":12612},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":12614,"slug":12615,"articleIntro":12616,"category":12617},"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",[12618],{"metadata":12619,"sys":12622,"fields":12629},{"tags":12620,"concepts":12621},[],[],{"space":12623,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12625,"publishedVersion":246,"revision":59,"contentType":12627,"locale":27},{"sys":12624},{"type":12,"linkType":13,"id":14},{"sys":12626},{"id":20,"type":12,"linkType":21},{"sys":12628},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12630,"metaTitle":256,"metaDescription":257,"mainTitle":12631,"subtitle":276,"heroImage":12646,"ctaButton":299,"ctaLink":300},[255],{"data":12632,"content":12633,"nodeType":71},{},[12634,12640],{"data":12635,"content":12636,"nodeType":268},{},[12637],{"data":12638,"marks":12639,"value":267,"nodeType":79},{},[],{"data":12641,"content":12642,"nodeType":84},{},[12643],{"data":12644,"marks":12645,"value":275,"nodeType":79},{},[],{"metadata":12647,"sys":12650,"fields":12655},{"tags":12648,"concepts":12649},[],[],{"space":12651,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12653,"publishedVersion":59,"revision":22,"locale":27},{"sys":12652},{"type":12,"linkType":13,"id":14},{"sys":12654},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12656},{"url":291,"details":12657,"fileName":297,"contentType":298},{"size":293,"image":12658},{"width":295,"height":296},{"sys":12660,"fields":12663},{"id":12661,"createdAt":12662},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":12664,"slug":12665,"articleIntro":12664,"category":12666},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[12667],{"metadata":12668,"sys":12671,"fields":12678},{"tags":12669,"concepts":12670},[],[],{"space":12672,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12674,"publishedVersion":246,"revision":59,"contentType":12676,"locale":27},{"sys":12673},{"type":12,"linkType":13,"id":14},{"sys":12675},{"id":20,"type":12,"linkType":21},{"sys":12677},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12679,"metaTitle":256,"metaDescription":257,"mainTitle":12680,"subtitle":276,"heroImage":12695,"ctaButton":299,"ctaLink":300},[255],{"data":12681,"content":12682,"nodeType":71},{},[12683,12689],{"data":12684,"content":12685,"nodeType":268},{},[12686],{"data":12687,"marks":12688,"value":267,"nodeType":79},{},[],{"data":12690,"content":12691,"nodeType":84},{},[12692],{"data":12693,"marks":12694,"value":275,"nodeType":79},{},[],{"metadata":12696,"sys":12699,"fields":12704},{"tags":12697,"concepts":12698},[],[],{"space":12700,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12702,"publishedVersion":59,"revision":22,"locale":27},{"sys":12701},{"type":12,"linkType":13,"id":14},{"sys":12703},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12705},{"url":291,"details":12706,"fileName":297,"contentType":298},{"size":293,"image":12707},{"width":295,"height":296},{"sys":12709,"fields":12712},{"id":12710,"createdAt":12711},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":12713,"slug":12714,"articleIntro":12715,"category":12716},"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. ",[12717],{"metadata":12718,"sys":12721,"fields":12728},{"tags":12719,"concepts":12720},[],[],{"space":12722,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12724,"publishedVersion":246,"revision":59,"contentType":12726,"locale":27},{"sys":12723},{"type":12,"linkType":13,"id":14},{"sys":12725},{"id":20,"type":12,"linkType":21},{"sys":12727},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12729,"metaTitle":256,"metaDescription":257,"mainTitle":12730,"subtitle":276,"heroImage":12745,"ctaButton":299,"ctaLink":300},[255],{"data":12731,"content":12732,"nodeType":71},{},[12733,12739],{"data":12734,"content":12735,"nodeType":268},{},[12736],{"data":12737,"marks":12738,"value":267,"nodeType":79},{},[],{"data":12740,"content":12741,"nodeType":84},{},[12742],{"data":12743,"marks":12744,"value":275,"nodeType":79},{},[],{"metadata":12746,"sys":12749,"fields":12754},{"tags":12747,"concepts":12748},[],[],{"space":12750,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12752,"publishedVersion":59,"revision":22,"locale":27},{"sys":12751},{"type":12,"linkType":13,"id":14},{"sys":12753},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12755},{"url":291,"details":12756,"fileName":297,"contentType":298},{"size":293,"image":12757},{"width":295,"height":296},{"sys":12759,"fields":12762},{"id":12760,"createdAt":12761},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":12763,"slug":12764,"articleIntro":12763,"category":12765},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[12766],{"metadata":12767,"sys":12770,"fields":12777},{"tags":12768,"concepts":12769},[],[],{"space":12771,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12773,"publishedVersion":246,"revision":59,"contentType":12775,"locale":27},{"sys":12772},{"type":12,"linkType":13,"id":14},{"sys":12774},{"id":20,"type":12,"linkType":21},{"sys":12776},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12778,"metaTitle":256,"metaDescription":257,"mainTitle":12779,"subtitle":276,"heroImage":12794,"ctaButton":299,"ctaLink":300},[255],{"data":12780,"content":12781,"nodeType":71},{},[12782,12788],{"data":12783,"content":12784,"nodeType":268},{},[12785],{"data":12786,"marks":12787,"value":267,"nodeType":79},{},[],{"data":12789,"content":12790,"nodeType":84},{},[12791],{"data":12792,"marks":12793,"value":275,"nodeType":79},{},[],{"metadata":12795,"sys":12798,"fields":12803},{"tags":12796,"concepts":12797},[],[],{"space":12799,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12801,"publishedVersion":59,"revision":22,"locale":27},{"sys":12800},{"type":12,"linkType":13,"id":14},{"sys":12802},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12804},{"url":291,"details":12805,"fileName":297,"contentType":298},{"size":293,"image":12806},{"width":295,"height":296},{"sys":12808,"fields":12811},{"id":12809,"createdAt":12810},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":12812,"slug":12813,"articleIntro":12812,"category":12814},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[12815],{"metadata":12816,"sys":12819,"fields":12826},{"tags":12817,"concepts":12818},[],[],{"space":12820,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12822,"publishedVersion":246,"revision":59,"contentType":12824,"locale":27},{"sys":12821},{"type":12,"linkType":13,"id":14},{"sys":12823},{"id":20,"type":12,"linkType":21},{"sys":12825},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12827,"metaTitle":256,"metaDescription":257,"mainTitle":12828,"subtitle":276,"heroImage":12843,"ctaButton":299,"ctaLink":300},[255],{"data":12829,"content":12830,"nodeType":71},{},[12831,12837],{"data":12832,"content":12833,"nodeType":268},{},[12834],{"data":12835,"marks":12836,"value":267,"nodeType":79},{},[],{"data":12838,"content":12839,"nodeType":84},{},[12840],{"data":12841,"marks":12842,"value":275,"nodeType":79},{},[],{"metadata":12844,"sys":12847,"fields":12852},{"tags":12845,"concepts":12846},[],[],{"space":12848,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12850,"publishedVersion":59,"revision":22,"locale":27},{"sys":12849},{"type":12,"linkType":13,"id":14},{"sys":12851},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12853},{"url":291,"details":12854,"fileName":297,"contentType":298},{"size":293,"image":12855},{"width":295,"height":296},{"sys":12857,"fields":12860},{"id":12858,"createdAt":12859},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":12861,"slug":12862,"articleIntro":12861,"category":12863},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[12864],{"metadata":12865,"sys":12868,"fields":12875},{"tags":12866,"concepts":12867},[],[],{"space":12869,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12871,"publishedVersion":246,"revision":59,"contentType":12873,"locale":27},{"sys":12870},{"type":12,"linkType":13,"id":14},{"sys":12872},{"id":20,"type":12,"linkType":21},{"sys":12874},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12876,"metaTitle":256,"metaDescription":257,"mainTitle":12877,"subtitle":276,"heroImage":12892,"ctaButton":299,"ctaLink":300},[255],{"data":12878,"content":12879,"nodeType":71},{},[12880,12886],{"data":12881,"content":12882,"nodeType":268},{},[12883],{"data":12884,"marks":12885,"value":267,"nodeType":79},{},[],{"data":12887,"content":12888,"nodeType":84},{},[12889],{"data":12890,"marks":12891,"value":275,"nodeType":79},{},[],{"metadata":12893,"sys":12896,"fields":12901},{"tags":12894,"concepts":12895},[],[],{"space":12897,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12899,"publishedVersion":59,"revision":22,"locale":27},{"sys":12898},{"type":12,"linkType":13,"id":14},{"sys":12900},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12902},{"url":291,"details":12903,"fileName":297,"contentType":298},{"size":293,"image":12904},{"width":295,"height":296},{"sys":12906,"fields":12909},{"id":12907,"createdAt":12908},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":12910,"slug":12911,"articleIntro":-1,"category":12912},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[12913],{"metadata":12914,"sys":12917,"fields":12924},{"tags":12915,"concepts":12916},[],[],{"space":12918,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12920,"publishedVersion":246,"revision":59,"contentType":12922,"locale":27},{"sys":12919},{"type":12,"linkType":13,"id":14},{"sys":12921},{"id":20,"type":12,"linkType":21},{"sys":12923},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12925,"metaTitle":256,"metaDescription":257,"mainTitle":12926,"subtitle":276,"heroImage":12941,"ctaButton":299,"ctaLink":300},[255],{"data":12927,"content":12928,"nodeType":71},{},[12929,12935],{"data":12930,"content":12931,"nodeType":268},{},[12932],{"data":12933,"marks":12934,"value":267,"nodeType":79},{},[],{"data":12936,"content":12937,"nodeType":84},{},[12938],{"data":12939,"marks":12940,"value":275,"nodeType":79},{},[],{"metadata":12942,"sys":12945,"fields":12950},{"tags":12943,"concepts":12944},[],[],{"space":12946,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12948,"publishedVersion":59,"revision":22,"locale":27},{"sys":12947},{"type":12,"linkType":13,"id":14},{"sys":12949},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":12951},{"url":291,"details":12952,"fileName":297,"contentType":298},{"size":293,"image":12953},{"width":295,"height":296},{"sys":12955,"fields":12958},{"id":12956,"createdAt":12957},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":12959,"slug":12960,"articleIntro":12961,"category":12962},"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.",[12963],{"metadata":12964,"sys":12967,"fields":12974},{"tags":12965,"concepts":12966},[],[],{"space":12968,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":12970,"publishedVersion":246,"revision":59,"contentType":12972,"locale":27},{"sys":12969},{"type":12,"linkType":13,"id":14},{"sys":12971},{"id":20,"type":12,"linkType":21},{"sys":12973},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":12975,"metaTitle":256,"metaDescription":257,"mainTitle":12976,"subtitle":276,"heroImage":12991,"ctaButton":299,"ctaLink":300},[255],{"data":12977,"content":12978,"nodeType":71},{},[12979,12985],{"data":12980,"content":12981,"nodeType":268},{},[12982],{"data":12983,"marks":12984,"value":267,"nodeType":79},{},[],{"data":12986,"content":12987,"nodeType":84},{},[12988],{"data":12989,"marks":12990,"value":275,"nodeType":79},{},[],{"metadata":12992,"sys":12995,"fields":13000},{"tags":12993,"concepts":12994},[],[],{"space":12996,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":12998,"publishedVersion":59,"revision":22,"locale":27},{"sys":12997},{"type":12,"linkType":13,"id":14},{"sys":12999},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13001},{"url":291,"details":13002,"fileName":297,"contentType":298},{"size":293,"image":13003},{"width":295,"height":296},{"sys":13005,"fields":13008},{"id":13006,"createdAt":13007},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":13009,"slug":13010,"articleIntro":13009,"category":13011},"Compte 614 - Charges locatives","compte-614-charges-locatives",[13012],{"metadata":13013,"sys":13016,"fields":13023},{"tags":13014,"concepts":13015},[],[],{"space":13017,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13019,"publishedVersion":246,"revision":59,"contentType":13021,"locale":27},{"sys":13018},{"type":12,"linkType":13,"id":14},{"sys":13020},{"id":20,"type":12,"linkType":21},{"sys":13022},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13024,"metaTitle":256,"metaDescription":257,"mainTitle":13025,"subtitle":276,"heroImage":13040,"ctaButton":299,"ctaLink":300},[255],{"data":13026,"content":13027,"nodeType":71},{},[13028,13034],{"data":13029,"content":13030,"nodeType":268},{},[13031],{"data":13032,"marks":13033,"value":267,"nodeType":79},{},[],{"data":13035,"content":13036,"nodeType":84},{},[13037],{"data":13038,"marks":13039,"value":275,"nodeType":79},{},[],{"metadata":13041,"sys":13044,"fields":13049},{"tags":13042,"concepts":13043},[],[],{"space":13045,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13047,"publishedVersion":59,"revision":22,"locale":27},{"sys":13046},{"type":12,"linkType":13,"id":14},{"sys":13048},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13050},{"url":291,"details":13051,"fileName":297,"contentType":298},{"size":293,"image":13052},{"width":295,"height":296},{"sys":13054,"fields":13057},{"id":13055,"createdAt":13056},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":13058,"slug":13059,"articleIntro":13058,"category":13060},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[13061],{"metadata":13062,"sys":13065,"fields":13072},{"tags":13063,"concepts":13064},[],[],{"space":13066,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13068,"publishedVersion":246,"revision":59,"contentType":13070,"locale":27},{"sys":13067},{"type":12,"linkType":13,"id":14},{"sys":13069},{"id":20,"type":12,"linkType":21},{"sys":13071},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13073,"metaTitle":256,"metaDescription":257,"mainTitle":13074,"subtitle":276,"heroImage":13089,"ctaButton":299,"ctaLink":300},[255],{"data":13075,"content":13076,"nodeType":71},{},[13077,13083],{"data":13078,"content":13079,"nodeType":268},{},[13080],{"data":13081,"marks":13082,"value":267,"nodeType":79},{},[],{"data":13084,"content":13085,"nodeType":84},{},[13086],{"data":13087,"marks":13088,"value":275,"nodeType":79},{},[],{"metadata":13090,"sys":13093,"fields":13098},{"tags":13091,"concepts":13092},[],[],{"space":13094,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13096,"publishedVersion":59,"revision":22,"locale":27},{"sys":13095},{"type":12,"linkType":13,"id":14},{"sys":13097},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13099},{"url":291,"details":13100,"fileName":297,"contentType":298},{"size":293,"image":13101},{"width":295,"height":296},{"sys":13103,"fields":13106},{"id":13104,"createdAt":13105},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":13107,"slug":13108,"articleIntro":13107,"category":13109},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[13110],{"metadata":13111,"sys":13114,"fields":13121},{"tags":13112,"concepts":13113},[],[],{"space":13115,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13117,"publishedVersion":246,"revision":59,"contentType":13119,"locale":27},{"sys":13116},{"type":12,"linkType":13,"id":14},{"sys":13118},{"id":20,"type":12,"linkType":21},{"sys":13120},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13122,"metaTitle":256,"metaDescription":257,"mainTitle":13123,"subtitle":276,"heroImage":13138,"ctaButton":299,"ctaLink":300},[255],{"data":13124,"content":13125,"nodeType":71},{},[13126,13132],{"data":13127,"content":13128,"nodeType":268},{},[13129],{"data":13130,"marks":13131,"value":267,"nodeType":79},{},[],{"data":13133,"content":13134,"nodeType":84},{},[13135],{"data":13136,"marks":13137,"value":275,"nodeType":79},{},[],{"metadata":13139,"sys":13142,"fields":13147},{"tags":13140,"concepts":13141},[],[],{"space":13143,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13145,"publishedVersion":59,"revision":22,"locale":27},{"sys":13144},{"type":12,"linkType":13,"id":14},{"sys":13146},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13148},{"url":291,"details":13149,"fileName":297,"contentType":298},{"size":293,"image":13150},{"width":295,"height":296},{"sys":13152,"fields":13155},{"id":13153,"createdAt":13154},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":13156,"slug":13157,"articleIntro":-1,"category":13158},"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",[13159],{"metadata":13160,"sys":13163,"fields":13170},{"tags":13161,"concepts":13162},[],[],{"space":13164,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13166,"publishedVersion":246,"revision":59,"contentType":13168,"locale":27},{"sys":13165},{"type":12,"linkType":13,"id":14},{"sys":13167},{"id":20,"type":12,"linkType":21},{"sys":13169},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13171,"metaTitle":256,"metaDescription":257,"mainTitle":13172,"subtitle":276,"heroImage":13187,"ctaButton":299,"ctaLink":300},[255],{"data":13173,"content":13174,"nodeType":71},{},[13175,13181],{"data":13176,"content":13177,"nodeType":268},{},[13178],{"data":13179,"marks":13180,"value":267,"nodeType":79},{},[],{"data":13182,"content":13183,"nodeType":84},{},[13184],{"data":13185,"marks":13186,"value":275,"nodeType":79},{},[],{"metadata":13188,"sys":13191,"fields":13196},{"tags":13189,"concepts":13190},[],[],{"space":13192,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13194,"publishedVersion":59,"revision":22,"locale":27},{"sys":13193},{"type":12,"linkType":13,"id":14},{"sys":13195},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13197},{"url":291,"details":13198,"fileName":297,"contentType":298},{"size":293,"image":13199},{"width":295,"height":296},{"sys":13201,"fields":13204},{"id":13202,"createdAt":13203},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":13205,"slug":13206,"articleIntro":13205,"category":13207},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[13208],{"metadata":13209,"sys":13212,"fields":13219},{"tags":13210,"concepts":13211},[],[],{"space":13213,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13215,"publishedVersion":246,"revision":59,"contentType":13217,"locale":27},{"sys":13214},{"type":12,"linkType":13,"id":14},{"sys":13216},{"id":20,"type":12,"linkType":21},{"sys":13218},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13220,"metaTitle":256,"metaDescription":257,"mainTitle":13221,"subtitle":276,"heroImage":13236,"ctaButton":299,"ctaLink":300},[255],{"data":13222,"content":13223,"nodeType":71},{},[13224,13230],{"data":13225,"content":13226,"nodeType":268},{},[13227],{"data":13228,"marks":13229,"value":267,"nodeType":79},{},[],{"data":13231,"content":13232,"nodeType":84},{},[13233],{"data":13234,"marks":13235,"value":275,"nodeType":79},{},[],{"metadata":13237,"sys":13240,"fields":13245},{"tags":13238,"concepts":13239},[],[],{"space":13241,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13243,"publishedVersion":59,"revision":22,"locale":27},{"sys":13242},{"type":12,"linkType":13,"id":14},{"sys":13244},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13246},{"url":291,"details":13247,"fileName":297,"contentType":298},{"size":293,"image":13248},{"width":295,"height":296},{"sys":13250,"fields":13253},{"id":13251,"createdAt":13252},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":13254,"slug":13255,"articleIntro":13254,"category":13256},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[13257],{"metadata":13258,"sys":13261,"fields":13268},{"tags":13259,"concepts":13260},[],[],{"space":13262,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13264,"publishedVersion":246,"revision":59,"contentType":13266,"locale":27},{"sys":13263},{"type":12,"linkType":13,"id":14},{"sys":13265},{"id":20,"type":12,"linkType":21},{"sys":13267},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13269,"metaTitle":256,"metaDescription":257,"mainTitle":13270,"subtitle":276,"heroImage":13285,"ctaButton":299,"ctaLink":300},[255],{"data":13271,"content":13272,"nodeType":71},{},[13273,13279],{"data":13274,"content":13275,"nodeType":268},{},[13276],{"data":13277,"marks":13278,"value":267,"nodeType":79},{},[],{"data":13280,"content":13281,"nodeType":84},{},[13282],{"data":13283,"marks":13284,"value":275,"nodeType":79},{},[],{"metadata":13286,"sys":13289,"fields":13294},{"tags":13287,"concepts":13288},[],[],{"space":13290,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13292,"publishedVersion":59,"revision":22,"locale":27},{"sys":13291},{"type":12,"linkType":13,"id":14},{"sys":13293},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13295},{"url":291,"details":13296,"fileName":297,"contentType":298},{"size":293,"image":13297},{"width":295,"height":296},{"sys":13299,"fields":13302},{"id":13300,"createdAt":13301},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":13303,"slug":13304,"articleIntro":13303,"category":13305},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[13306],{"metadata":13307,"sys":13310,"fields":13317},{"tags":13308,"concepts":13309},[],[],{"space":13311,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13313,"publishedVersion":246,"revision":59,"contentType":13315,"locale":27},{"sys":13312},{"type":12,"linkType":13,"id":14},{"sys":13314},{"id":20,"type":12,"linkType":21},{"sys":13316},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13318,"metaTitle":256,"metaDescription":257,"mainTitle":13319,"subtitle":276,"heroImage":13334,"ctaButton":299,"ctaLink":300},[255],{"data":13320,"content":13321,"nodeType":71},{},[13322,13328],{"data":13323,"content":13324,"nodeType":268},{},[13325],{"data":13326,"marks":13327,"value":267,"nodeType":79},{},[],{"data":13329,"content":13330,"nodeType":84},{},[13331],{"data":13332,"marks":13333,"value":275,"nodeType":79},{},[],{"metadata":13335,"sys":13338,"fields":13343},{"tags":13336,"concepts":13337},[],[],{"space":13339,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13341,"publishedVersion":59,"revision":22,"locale":27},{"sys":13340},{"type":12,"linkType":13,"id":14},{"sys":13342},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13344},{"url":291,"details":13345,"fileName":297,"contentType":298},{"size":293,"image":13346},{"width":295,"height":296},{"sys":13348,"fields":13351},{"id":13349,"createdAt":13350},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":13352,"slug":13353,"articleIntro":13354,"category":13355},"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",[13356],{"metadata":13357,"sys":13360,"fields":13367},{"tags":13358,"concepts":13359},[],[],{"space":13361,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13363,"publishedVersion":246,"revision":59,"contentType":13365,"locale":27},{"sys":13362},{"type":12,"linkType":13,"id":14},{"sys":13364},{"id":20,"type":12,"linkType":21},{"sys":13366},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13368,"metaTitle":256,"metaDescription":257,"mainTitle":13369,"subtitle":276,"heroImage":13384,"ctaButton":299,"ctaLink":300},[255],{"data":13370,"content":13371,"nodeType":71},{},[13372,13378],{"data":13373,"content":13374,"nodeType":268},{},[13375],{"data":13376,"marks":13377,"value":267,"nodeType":79},{},[],{"data":13379,"content":13380,"nodeType":84},{},[13381],{"data":13382,"marks":13383,"value":275,"nodeType":79},{},[],{"metadata":13385,"sys":13388,"fields":13393},{"tags":13386,"concepts":13387},[],[],{"space":13389,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13391,"publishedVersion":59,"revision":22,"locale":27},{"sys":13390},{"type":12,"linkType":13,"id":14},{"sys":13392},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13394},{"url":291,"details":13395,"fileName":297,"contentType":298},{"size":293,"image":13396},{"width":295,"height":296},{"sys":13398,"fields":13401},{"id":13399,"createdAt":13400},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":13402,"slug":13403,"articleIntro":13402,"category":13404},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[13405],{"metadata":13406,"sys":13409,"fields":13416},{"tags":13407,"concepts":13408},[],[],{"space":13410,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13412,"publishedVersion":246,"revision":59,"contentType":13414,"locale":27},{"sys":13411},{"type":12,"linkType":13,"id":14},{"sys":13413},{"id":20,"type":12,"linkType":21},{"sys":13415},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13417,"metaTitle":256,"metaDescription":257,"mainTitle":13418,"subtitle":276,"heroImage":13433,"ctaButton":299,"ctaLink":300},[255],{"data":13419,"content":13420,"nodeType":71},{},[13421,13427],{"data":13422,"content":13423,"nodeType":268},{},[13424],{"data":13425,"marks":13426,"value":267,"nodeType":79},{},[],{"data":13428,"content":13429,"nodeType":84},{},[13430],{"data":13431,"marks":13432,"value":275,"nodeType":79},{},[],{"metadata":13434,"sys":13437,"fields":13442},{"tags":13435,"concepts":13436},[],[],{"space":13438,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13440,"publishedVersion":59,"revision":22,"locale":27},{"sys":13439},{"type":12,"linkType":13,"id":14},{"sys":13441},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13443},{"url":291,"details":13444,"fileName":297,"contentType":298},{"size":293,"image":13445},{"width":295,"height":296},{"sys":13447,"fields":13450},{"id":13448,"createdAt":13449},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":13451,"slug":13452,"articleIntro":13451,"category":13453},"Classe 15 - Provisions","classe-15-provisions",[13454],{"metadata":13455,"sys":13458,"fields":13465},{"tags":13456,"concepts":13457},[],[],{"space":13459,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13461,"publishedVersion":246,"revision":59,"contentType":13463,"locale":27},{"sys":13460},{"type":12,"linkType":13,"id":14},{"sys":13462},{"id":20,"type":12,"linkType":21},{"sys":13464},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13466,"metaTitle":256,"metaDescription":257,"mainTitle":13467,"subtitle":276,"heroImage":13482,"ctaButton":299,"ctaLink":300},[255],{"data":13468,"content":13469,"nodeType":71},{},[13470,13476],{"data":13471,"content":13472,"nodeType":268},{},[13473],{"data":13474,"marks":13475,"value":267,"nodeType":79},{},[],{"data":13477,"content":13478,"nodeType":84},{},[13479],{"data":13480,"marks":13481,"value":275,"nodeType":79},{},[],{"metadata":13483,"sys":13486,"fields":13491},{"tags":13484,"concepts":13485},[],[],{"space":13487,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13489,"publishedVersion":59,"revision":22,"locale":27},{"sys":13488},{"type":12,"linkType":13,"id":14},{"sys":13490},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13492},{"url":291,"details":13493,"fileName":297,"contentType":298},{"size":293,"image":13494},{"width":295,"height":296},{"sys":13496,"fields":13499},{"id":13497,"createdAt":13498},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":13500,"slug":13501,"articleIntro":13500,"category":13502},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[13503],{"metadata":13504,"sys":13507,"fields":13514},{"tags":13505,"concepts":13506},[],[],{"space":13508,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13510,"publishedVersion":246,"revision":59,"contentType":13512,"locale":27},{"sys":13509},{"type":12,"linkType":13,"id":14},{"sys":13511},{"id":20,"type":12,"linkType":21},{"sys":13513},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13515,"metaTitle":256,"metaDescription":257,"mainTitle":13516,"subtitle":276,"heroImage":13531,"ctaButton":299,"ctaLink":300},[255],{"data":13517,"content":13518,"nodeType":71},{},[13519,13525],{"data":13520,"content":13521,"nodeType":268},{},[13522],{"data":13523,"marks":13524,"value":267,"nodeType":79},{},[],{"data":13526,"content":13527,"nodeType":84},{},[13528],{"data":13529,"marks":13530,"value":275,"nodeType":79},{},[],{"metadata":13532,"sys":13535,"fields":13540},{"tags":13533,"concepts":13534},[],[],{"space":13536,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13538,"publishedVersion":59,"revision":22,"locale":27},{"sys":13537},{"type":12,"linkType":13,"id":14},{"sys":13539},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13541},{"url":291,"details":13542,"fileName":297,"contentType":298},{"size":293,"image":13543},{"width":295,"height":296},{"sys":13545,"fields":13548},{"id":13546,"createdAt":13547},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":13549,"slug":13550,"articleIntro":-1,"category":13551},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[13552],{"metadata":13553,"sys":13556,"fields":13563},{"tags":13554,"concepts":13555},[],[],{"space":13557,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13559,"publishedVersion":246,"revision":59,"contentType":13561,"locale":27},{"sys":13558},{"type":12,"linkType":13,"id":14},{"sys":13560},{"id":20,"type":12,"linkType":21},{"sys":13562},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13564,"metaTitle":256,"metaDescription":257,"mainTitle":13565,"subtitle":276,"heroImage":13580,"ctaButton":299,"ctaLink":300},[255],{"data":13566,"content":13567,"nodeType":71},{},[13568,13574],{"data":13569,"content":13570,"nodeType":268},{},[13571],{"data":13572,"marks":13573,"value":267,"nodeType":79},{},[],{"data":13575,"content":13576,"nodeType":84},{},[13577],{"data":13578,"marks":13579,"value":275,"nodeType":79},{},[],{"metadata":13581,"sys":13584,"fields":13589},{"tags":13582,"concepts":13583},[],[],{"space":13585,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13587,"publishedVersion":59,"revision":22,"locale":27},{"sys":13586},{"type":12,"linkType":13,"id":14},{"sys":13588},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13590},{"url":291,"details":13591,"fileName":297,"contentType":298},{"size":293,"image":13592},{"width":295,"height":296},{"sys":13594,"fields":13597},{"id":13595,"createdAt":13596},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":13598,"slug":13599,"articleIntro":13598,"category":13600},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[13601],{"metadata":13602,"sys":13605,"fields":13612},{"tags":13603,"concepts":13604},[],[],{"space":13606,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13608,"publishedVersion":246,"revision":59,"contentType":13610,"locale":27},{"sys":13607},{"type":12,"linkType":13,"id":14},{"sys":13609},{"id":20,"type":12,"linkType":21},{"sys":13611},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13613,"metaTitle":256,"metaDescription":257,"mainTitle":13614,"subtitle":276,"heroImage":13629,"ctaButton":299,"ctaLink":300},[255],{"data":13615,"content":13616,"nodeType":71},{},[13617,13623],{"data":13618,"content":13619,"nodeType":268},{},[13620],{"data":13621,"marks":13622,"value":267,"nodeType":79},{},[],{"data":13624,"content":13625,"nodeType":84},{},[13626],{"data":13627,"marks":13628,"value":275,"nodeType":79},{},[],{"metadata":13630,"sys":13633,"fields":13638},{"tags":13631,"concepts":13632},[],[],{"space":13634,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13636,"publishedVersion":59,"revision":22,"locale":27},{"sys":13635},{"type":12,"linkType":13,"id":14},{"sys":13637},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13639},{"url":291,"details":13640,"fileName":297,"contentType":298},{"size":293,"image":13641},{"width":295,"height":296},{"sys":13643,"fields":13646},{"id":13644,"createdAt":13645},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":13647,"slug":13648,"articleIntro":13647,"category":13649},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[13650],{"metadata":13651,"sys":13654,"fields":13661},{"tags":13652,"concepts":13653},[],[],{"space":13655,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13657,"publishedVersion":246,"revision":59,"contentType":13659,"locale":27},{"sys":13656},{"type":12,"linkType":13,"id":14},{"sys":13658},{"id":20,"type":12,"linkType":21},{"sys":13660},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13662,"metaTitle":256,"metaDescription":257,"mainTitle":13663,"subtitle":276,"heroImage":13678,"ctaButton":299,"ctaLink":300},[255],{"data":13664,"content":13665,"nodeType":71},{},[13666,13672],{"data":13667,"content":13668,"nodeType":268},{},[13669],{"data":13670,"marks":13671,"value":267,"nodeType":79},{},[],{"data":13673,"content":13674,"nodeType":84},{},[13675],{"data":13676,"marks":13677,"value":275,"nodeType":79},{},[],{"metadata":13679,"sys":13682,"fields":13687},{"tags":13680,"concepts":13681},[],[],{"space":13683,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13685,"publishedVersion":59,"revision":22,"locale":27},{"sys":13684},{"type":12,"linkType":13,"id":14},{"sys":13686},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13688},{"url":291,"details":13689,"fileName":297,"contentType":298},{"size":293,"image":13690},{"width":295,"height":296},{"sys":13692,"fields":13695},{"id":13693,"createdAt":13694},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":13696,"slug":13697,"articleIntro":13696,"category":13698},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[13699],{"metadata":13700,"sys":13703,"fields":13710},{"tags":13701,"concepts":13702},[],[],{"space":13704,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13706,"publishedVersion":246,"revision":59,"contentType":13708,"locale":27},{"sys":13705},{"type":12,"linkType":13,"id":14},{"sys":13707},{"id":20,"type":12,"linkType":21},{"sys":13709},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13711,"metaTitle":256,"metaDescription":257,"mainTitle":13712,"subtitle":276,"heroImage":13727,"ctaButton":299,"ctaLink":300},[255],{"data":13713,"content":13714,"nodeType":71},{},[13715,13721],{"data":13716,"content":13717,"nodeType":268},{},[13718],{"data":13719,"marks":13720,"value":267,"nodeType":79},{},[],{"data":13722,"content":13723,"nodeType":84},{},[13724],{"data":13725,"marks":13726,"value":275,"nodeType":79},{},[],{"metadata":13728,"sys":13731,"fields":13736},{"tags":13729,"concepts":13730},[],[],{"space":13732,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13734,"publishedVersion":59,"revision":22,"locale":27},{"sys":13733},{"type":12,"linkType":13,"id":14},{"sys":13735},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13737},{"url":291,"details":13738,"fileName":297,"contentType":298},{"size":293,"image":13739},{"width":295,"height":296},{"sys":13741,"fields":13744},{"id":13742,"createdAt":13743},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":13745,"slug":13746,"articleIntro":-1,"category":13747},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[13748],{"metadata":13749,"sys":13752,"fields":13759},{"tags":13750,"concepts":13751},[],[],{"space":13753,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13755,"publishedVersion":246,"revision":59,"contentType":13757,"locale":27},{"sys":13754},{"type":12,"linkType":13,"id":14},{"sys":13756},{"id":20,"type":12,"linkType":21},{"sys":13758},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13760,"metaTitle":256,"metaDescription":257,"mainTitle":13761,"subtitle":276,"heroImage":13776,"ctaButton":299,"ctaLink":300},[255],{"data":13762,"content":13763,"nodeType":71},{},[13764,13770],{"data":13765,"content":13766,"nodeType":268},{},[13767],{"data":13768,"marks":13769,"value":267,"nodeType":79},{},[],{"data":13771,"content":13772,"nodeType":84},{},[13773],{"data":13774,"marks":13775,"value":275,"nodeType":79},{},[],{"metadata":13777,"sys":13780,"fields":13785},{"tags":13778,"concepts":13779},[],[],{"space":13781,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13783,"publishedVersion":59,"revision":22,"locale":27},{"sys":13782},{"type":12,"linkType":13,"id":14},{"sys":13784},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13786},{"url":291,"details":13787,"fileName":297,"contentType":298},{"size":293,"image":13788},{"width":295,"height":296},{"sys":13790,"fields":13793},{"id":13791,"createdAt":13792},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":13794,"slug":13795,"articleIntro":13794,"category":13796},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[13797],{"metadata":13798,"sys":13801,"fields":13808},{"tags":13799,"concepts":13800},[],[],{"space":13802,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13804,"publishedVersion":246,"revision":59,"contentType":13806,"locale":27},{"sys":13803},{"type":12,"linkType":13,"id":14},{"sys":13805},{"id":20,"type":12,"linkType":21},{"sys":13807},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13809,"metaTitle":256,"metaDescription":257,"mainTitle":13810,"subtitle":276,"heroImage":13825,"ctaButton":299,"ctaLink":300},[255],{"data":13811,"content":13812,"nodeType":71},{},[13813,13819],{"data":13814,"content":13815,"nodeType":268},{},[13816],{"data":13817,"marks":13818,"value":267,"nodeType":79},{},[],{"data":13820,"content":13821,"nodeType":84},{},[13822],{"data":13823,"marks":13824,"value":275,"nodeType":79},{},[],{"metadata":13826,"sys":13829,"fields":13834},{"tags":13827,"concepts":13828},[],[],{"space":13830,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13832,"publishedVersion":59,"revision":22,"locale":27},{"sys":13831},{"type":12,"linkType":13,"id":14},{"sys":13833},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13835},{"url":291,"details":13836,"fileName":297,"contentType":298},{"size":293,"image":13837},{"width":295,"height":296},{"sys":13839,"fields":13842},{"id":13840,"createdAt":13841},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":13843,"slug":13844,"articleIntro":13843,"category":13845},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[13846],{"metadata":13847,"sys":13850,"fields":13857},{"tags":13848,"concepts":13849},[],[],{"space":13851,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13853,"publishedVersion":246,"revision":59,"contentType":13855,"locale":27},{"sys":13852},{"type":12,"linkType":13,"id":14},{"sys":13854},{"id":20,"type":12,"linkType":21},{"sys":13856},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13858,"metaTitle":256,"metaDescription":257,"mainTitle":13859,"subtitle":276,"heroImage":13874,"ctaButton":299,"ctaLink":300},[255],{"data":13860,"content":13861,"nodeType":71},{},[13862,13868],{"data":13863,"content":13864,"nodeType":268},{},[13865],{"data":13866,"marks":13867,"value":267,"nodeType":79},{},[],{"data":13869,"content":13870,"nodeType":84},{},[13871],{"data":13872,"marks":13873,"value":275,"nodeType":79},{},[],{"metadata":13875,"sys":13878,"fields":13883},{"tags":13876,"concepts":13877},[],[],{"space":13879,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13881,"publishedVersion":59,"revision":22,"locale":27},{"sys":13880},{"type":12,"linkType":13,"id":14},{"sys":13882},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13884},{"url":291,"details":13885,"fileName":297,"contentType":298},{"size":293,"image":13886},{"width":295,"height":296},{"sys":13888,"fields":13891},{"id":13889,"createdAt":13890},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13892,"slug":13893,"articleIntro":13892,"category":13894},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13895],{"metadata":13896,"sys":13899,"fields":13906},{"tags":13897,"concepts":13898},[],[],{"space":13900,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13902,"publishedVersion":246,"revision":59,"contentType":13904,"locale":27},{"sys":13901},{"type":12,"linkType":13,"id":14},{"sys":13903},{"id":20,"type":12,"linkType":21},{"sys":13905},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13907,"metaTitle":256,"metaDescription":257,"mainTitle":13908,"subtitle":276,"heroImage":13923,"ctaButton":299,"ctaLink":300},[255],{"data":13909,"content":13910,"nodeType":71},{},[13911,13917],{"data":13912,"content":13913,"nodeType":268},{},[13914],{"data":13915,"marks":13916,"value":267,"nodeType":79},{},[],{"data":13918,"content":13919,"nodeType":84},{},[13920],{"data":13921,"marks":13922,"value":275,"nodeType":79},{},[],{"metadata":13924,"sys":13927,"fields":13932},{"tags":13925,"concepts":13926},[],[],{"space":13928,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13930,"publishedVersion":59,"revision":22,"locale":27},{"sys":13929},{"type":12,"linkType":13,"id":14},{"sys":13931},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13933},{"url":291,"details":13934,"fileName":297,"contentType":298},{"size":293,"image":13935},{"width":295,"height":296},{"sys":13937,"fields":13940},{"id":13938,"createdAt":13939},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":13941,"slug":13942,"articleIntro":-1,"category":13943},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[13944],{"metadata":13945,"sys":13948,"fields":13955},{"tags":13946,"concepts":13947},[],[],{"space":13949,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":13951,"publishedVersion":246,"revision":59,"contentType":13953,"locale":27},{"sys":13950},{"type":12,"linkType":13,"id":14},{"sys":13952},{"id":20,"type":12,"linkType":21},{"sys":13954},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":13956,"metaTitle":256,"metaDescription":257,"mainTitle":13957,"subtitle":276,"heroImage":13972,"ctaButton":299,"ctaLink":300},[255],{"data":13958,"content":13959,"nodeType":71},{},[13960,13966],{"data":13961,"content":13962,"nodeType":268},{},[13963],{"data":13964,"marks":13965,"value":267,"nodeType":79},{},[],{"data":13967,"content":13968,"nodeType":84},{},[13969],{"data":13970,"marks":13971,"value":275,"nodeType":79},{},[],{"metadata":13973,"sys":13976,"fields":13981},{"tags":13974,"concepts":13975},[],[],{"space":13977,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":13979,"publishedVersion":59,"revision":22,"locale":27},{"sys":13978},{"type":12,"linkType":13,"id":14},{"sys":13980},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":13982},{"url":291,"details":13983,"fileName":297,"contentType":298},{"size":293,"image":13984},{"width":295,"height":296},{"sys":13986,"fields":13989},{"id":13987,"createdAt":13988},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":13990,"slug":13991,"articleIntro":13990,"category":13992},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[13993],{"metadata":13994,"sys":13997,"fields":14004},{"tags":13995,"concepts":13996},[],[],{"space":13998,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14000,"publishedVersion":246,"revision":59,"contentType":14002,"locale":27},{"sys":13999},{"type":12,"linkType":13,"id":14},{"sys":14001},{"id":20,"type":12,"linkType":21},{"sys":14003},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14005,"metaTitle":256,"metaDescription":257,"mainTitle":14006,"subtitle":276,"heroImage":14021,"ctaButton":299,"ctaLink":300},[255],{"data":14007,"content":14008,"nodeType":71},{},[14009,14015],{"data":14010,"content":14011,"nodeType":268},{},[14012],{"data":14013,"marks":14014,"value":267,"nodeType":79},{},[],{"data":14016,"content":14017,"nodeType":84},{},[14018],{"data":14019,"marks":14020,"value":275,"nodeType":79},{},[],{"metadata":14022,"sys":14025,"fields":14030},{"tags":14023,"concepts":14024},[],[],{"space":14026,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14028,"publishedVersion":59,"revision":22,"locale":27},{"sys":14027},{"type":12,"linkType":13,"id":14},{"sys":14029},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14031},{"url":291,"details":14032,"fileName":297,"contentType":298},{"size":293,"image":14033},{"width":295,"height":296},{"sys":14035,"fields":14038},{"id":14036,"createdAt":14037},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":14039,"slug":14040,"articleIntro":14041,"category":14042},"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.",[14043],{"metadata":14044,"sys":14047,"fields":14054},{"tags":14045,"concepts":14046},[],[],{"space":14048,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14050,"publishedVersion":246,"revision":59,"contentType":14052,"locale":27},{"sys":14049},{"type":12,"linkType":13,"id":14},{"sys":14051},{"id":20,"type":12,"linkType":21},{"sys":14053},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14055,"metaTitle":256,"metaDescription":257,"mainTitle":14056,"subtitle":276,"heroImage":14071,"ctaButton":299,"ctaLink":300},[255],{"data":14057,"content":14058,"nodeType":71},{},[14059,14065],{"data":14060,"content":14061,"nodeType":268},{},[14062],{"data":14063,"marks":14064,"value":267,"nodeType":79},{},[],{"data":14066,"content":14067,"nodeType":84},{},[14068],{"data":14069,"marks":14070,"value":275,"nodeType":79},{},[],{"metadata":14072,"sys":14075,"fields":14080},{"tags":14073,"concepts":14074},[],[],{"space":14076,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14078,"publishedVersion":59,"revision":22,"locale":27},{"sys":14077},{"type":12,"linkType":13,"id":14},{"sys":14079},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14081},{"url":291,"details":14082,"fileName":297,"contentType":298},{"size":293,"image":14083},{"width":295,"height":296},{"sys":14085,"fields":14088},{"id":14086,"createdAt":14087},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":14089,"slug":14090,"articleIntro":14089,"category":14091},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[14092],{"metadata":14093,"sys":14096,"fields":14103},{"tags":14094,"concepts":14095},[],[],{"space":14097,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14099,"publishedVersion":246,"revision":59,"contentType":14101,"locale":27},{"sys":14098},{"type":12,"linkType":13,"id":14},{"sys":14100},{"id":20,"type":12,"linkType":21},{"sys":14102},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14104,"metaTitle":256,"metaDescription":257,"mainTitle":14105,"subtitle":276,"heroImage":14120,"ctaButton":299,"ctaLink":300},[255],{"data":14106,"content":14107,"nodeType":71},{},[14108,14114],{"data":14109,"content":14110,"nodeType":268},{},[14111],{"data":14112,"marks":14113,"value":267,"nodeType":79},{},[],{"data":14115,"content":14116,"nodeType":84},{},[14117],{"data":14118,"marks":14119,"value":275,"nodeType":79},{},[],{"metadata":14121,"sys":14124,"fields":14129},{"tags":14122,"concepts":14123},[],[],{"space":14125,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14127,"publishedVersion":59,"revision":22,"locale":27},{"sys":14126},{"type":12,"linkType":13,"id":14},{"sys":14128},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14130},{"url":291,"details":14131,"fileName":297,"contentType":298},{"size":293,"image":14132},{"width":295,"height":296},{"sys":14134,"fields":14137},{"id":14135,"createdAt":14136},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":14138,"slug":14139,"articleIntro":14138,"category":14140},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[14141],{"metadata":14142,"sys":14145,"fields":14152},{"tags":14143,"concepts":14144},[],[],{"space":14146,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14148,"publishedVersion":246,"revision":59,"contentType":14150,"locale":27},{"sys":14147},{"type":12,"linkType":13,"id":14},{"sys":14149},{"id":20,"type":12,"linkType":21},{"sys":14151},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14153,"metaTitle":256,"metaDescription":257,"mainTitle":14154,"subtitle":276,"heroImage":14169,"ctaButton":299,"ctaLink":300},[255],{"data":14155,"content":14156,"nodeType":71},{},[14157,14163],{"data":14158,"content":14159,"nodeType":268},{},[14160],{"data":14161,"marks":14162,"value":267,"nodeType":79},{},[],{"data":14164,"content":14165,"nodeType":84},{},[14166],{"data":14167,"marks":14168,"value":275,"nodeType":79},{},[],{"metadata":14170,"sys":14173,"fields":14178},{"tags":14171,"concepts":14172},[],[],{"space":14174,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14176,"publishedVersion":59,"revision":22,"locale":27},{"sys":14175},{"type":12,"linkType":13,"id":14},{"sys":14177},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14179},{"url":291,"details":14180,"fileName":297,"contentType":298},{"size":293,"image":14181},{"width":295,"height":296},{"sys":14183,"fields":14186},{"id":14184,"createdAt":14185},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":14187,"slug":14188,"articleIntro":14189,"category":14190},"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",[14191],{"metadata":14192,"sys":14195,"fields":14202},{"tags":14193,"concepts":14194},[],[],{"space":14196,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14198,"publishedVersion":246,"revision":59,"contentType":14200,"locale":27},{"sys":14197},{"type":12,"linkType":13,"id":14},{"sys":14199},{"id":20,"type":12,"linkType":21},{"sys":14201},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14203,"metaTitle":256,"metaDescription":257,"mainTitle":14204,"subtitle":276,"heroImage":14219,"ctaButton":299,"ctaLink":300},[255],{"data":14205,"content":14206,"nodeType":71},{},[14207,14213],{"data":14208,"content":14209,"nodeType":268},{},[14210],{"data":14211,"marks":14212,"value":267,"nodeType":79},{},[],{"data":14214,"content":14215,"nodeType":84},{},[14216],{"data":14217,"marks":14218,"value":275,"nodeType":79},{},[],{"metadata":14220,"sys":14223,"fields":14228},{"tags":14221,"concepts":14222},[],[],{"space":14224,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14226,"publishedVersion":59,"revision":22,"locale":27},{"sys":14225},{"type":12,"linkType":13,"id":14},{"sys":14227},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14229},{"url":291,"details":14230,"fileName":297,"contentType":298},{"size":293,"image":14231},{"width":295,"height":296},{"sys":14233,"fields":14236},{"id":14234,"createdAt":14235},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":14237,"slug":14238,"articleIntro":14237,"category":14239},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[14240],{"metadata":14241,"sys":14244,"fields":14251},{"tags":14242,"concepts":14243},[],[],{"space":14245,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14247,"publishedVersion":246,"revision":59,"contentType":14249,"locale":27},{"sys":14246},{"type":12,"linkType":13,"id":14},{"sys":14248},{"id":20,"type":12,"linkType":21},{"sys":14250},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14252,"metaTitle":256,"metaDescription":257,"mainTitle":14253,"subtitle":276,"heroImage":14268,"ctaButton":299,"ctaLink":300},[255],{"data":14254,"content":14255,"nodeType":71},{},[14256,14262],{"data":14257,"content":14258,"nodeType":268},{},[14259],{"data":14260,"marks":14261,"value":267,"nodeType":79},{},[],{"data":14263,"content":14264,"nodeType":84},{},[14265],{"data":14266,"marks":14267,"value":275,"nodeType":79},{},[],{"metadata":14269,"sys":14272,"fields":14277},{"tags":14270,"concepts":14271},[],[],{"space":14273,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14275,"publishedVersion":59,"revision":22,"locale":27},{"sys":14274},{"type":12,"linkType":13,"id":14},{"sys":14276},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14278},{"url":291,"details":14279,"fileName":297,"contentType":298},{"size":293,"image":14280},{"width":295,"height":296},{"sys":14282,"fields":14285},{"id":14283,"createdAt":14284},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":14286,"slug":14287,"articleIntro":14288,"category":14289},"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.",[14290],{"metadata":14291,"sys":14294,"fields":14301},{"tags":14292,"concepts":14293},[],[],{"space":14295,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14297,"publishedVersion":246,"revision":59,"contentType":14299,"locale":27},{"sys":14296},{"type":12,"linkType":13,"id":14},{"sys":14298},{"id":20,"type":12,"linkType":21},{"sys":14300},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14302,"metaTitle":256,"metaDescription":257,"mainTitle":14303,"subtitle":276,"heroImage":14318,"ctaButton":299,"ctaLink":300},[255],{"data":14304,"content":14305,"nodeType":71},{},[14306,14312],{"data":14307,"content":14308,"nodeType":268},{},[14309],{"data":14310,"marks":14311,"value":267,"nodeType":79},{},[],{"data":14313,"content":14314,"nodeType":84},{},[14315],{"data":14316,"marks":14317,"value":275,"nodeType":79},{},[],{"metadata":14319,"sys":14322,"fields":14327},{"tags":14320,"concepts":14321},[],[],{"space":14323,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14325,"publishedVersion":59,"revision":22,"locale":27},{"sys":14324},{"type":12,"linkType":13,"id":14},{"sys":14326},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14328},{"url":291,"details":14329,"fileName":297,"contentType":298},{"size":293,"image":14330},{"width":295,"height":296},{"sys":14332,"fields":14335},{"id":14333,"createdAt":14334},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":14336,"slug":14337,"articleIntro":14336,"category":14338},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[14339],{"metadata":14340,"sys":14343,"fields":14350},{"tags":14341,"concepts":14342},[],[],{"space":14344,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14346,"publishedVersion":246,"revision":59,"contentType":14348,"locale":27},{"sys":14345},{"type":12,"linkType":13,"id":14},{"sys":14347},{"id":20,"type":12,"linkType":21},{"sys":14349},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14351,"metaTitle":256,"metaDescription":257,"mainTitle":14352,"subtitle":276,"heroImage":14367,"ctaButton":299,"ctaLink":300},[255],{"data":14353,"content":14354,"nodeType":71},{},[14355,14361],{"data":14356,"content":14357,"nodeType":268},{},[14358],{"data":14359,"marks":14360,"value":267,"nodeType":79},{},[],{"data":14362,"content":14363,"nodeType":84},{},[14364],{"data":14365,"marks":14366,"value":275,"nodeType":79},{},[],{"metadata":14368,"sys":14371,"fields":14376},{"tags":14369,"concepts":14370},[],[],{"space":14372,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14374,"publishedVersion":59,"revision":22,"locale":27},{"sys":14373},{"type":12,"linkType":13,"id":14},{"sys":14375},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14377},{"url":291,"details":14378,"fileName":297,"contentType":298},{"size":293,"image":14379},{"width":295,"height":296},{"sys":14381,"fields":14384},{"id":14382,"createdAt":14383},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":14385,"slug":14386,"articleIntro":14385,"category":14387},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[14388],{"metadata":14389,"sys":14392,"fields":14399},{"tags":14390,"concepts":14391},[],[],{"space":14393,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14395,"publishedVersion":246,"revision":59,"contentType":14397,"locale":27},{"sys":14394},{"type":12,"linkType":13,"id":14},{"sys":14396},{"id":20,"type":12,"linkType":21},{"sys":14398},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14400,"metaTitle":256,"metaDescription":257,"mainTitle":14401,"subtitle":276,"heroImage":14416,"ctaButton":299,"ctaLink":300},[255],{"data":14402,"content":14403,"nodeType":71},{},[14404,14410],{"data":14405,"content":14406,"nodeType":268},{},[14407],{"data":14408,"marks":14409,"value":267,"nodeType":79},{},[],{"data":14411,"content":14412,"nodeType":84},{},[14413],{"data":14414,"marks":14415,"value":275,"nodeType":79},{},[],{"metadata":14417,"sys":14420,"fields":14425},{"tags":14418,"concepts":14419},[],[],{"space":14421,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14423,"publishedVersion":59,"revision":22,"locale":27},{"sys":14422},{"type":12,"linkType":13,"id":14},{"sys":14424},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14426},{"url":291,"details":14427,"fileName":297,"contentType":298},{"size":293,"image":14428},{"width":295,"height":296},{"sys":14430,"fields":14433},{"id":14431,"createdAt":14432},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":14434,"slug":14435,"articleIntro":14434,"category":14436},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[14437],{"metadata":14438,"sys":14441,"fields":14448},{"tags":14439,"concepts":14440},[],[],{"space":14442,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14444,"publishedVersion":246,"revision":59,"contentType":14446,"locale":27},{"sys":14443},{"type":12,"linkType":13,"id":14},{"sys":14445},{"id":20,"type":12,"linkType":21},{"sys":14447},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14449,"metaTitle":256,"metaDescription":257,"mainTitle":14450,"subtitle":276,"heroImage":14465,"ctaButton":299,"ctaLink":300},[255],{"data":14451,"content":14452,"nodeType":71},{},[14453,14459],{"data":14454,"content":14455,"nodeType":268},{},[14456],{"data":14457,"marks":14458,"value":267,"nodeType":79},{},[],{"data":14460,"content":14461,"nodeType":84},{},[14462],{"data":14463,"marks":14464,"value":275,"nodeType":79},{},[],{"metadata":14466,"sys":14469,"fields":14474},{"tags":14467,"concepts":14468},[],[],{"space":14470,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14472,"publishedVersion":59,"revision":22,"locale":27},{"sys":14471},{"type":12,"linkType":13,"id":14},{"sys":14473},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14475},{"url":291,"details":14476,"fileName":297,"contentType":298},{"size":293,"image":14477},{"width":295,"height":296},{"sys":14479,"fields":14482},{"id":14480,"createdAt":14481},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":14483,"slug":14484,"articleIntro":-1,"category":14485},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[14486],{"metadata":14487,"sys":14490,"fields":14497},{"tags":14488,"concepts":14489},[],[],{"space":14491,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14493,"publishedVersion":246,"revision":59,"contentType":14495,"locale":27},{"sys":14492},{"type":12,"linkType":13,"id":14},{"sys":14494},{"id":20,"type":12,"linkType":21},{"sys":14496},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14498,"metaTitle":256,"metaDescription":257,"mainTitle":14499,"subtitle":276,"heroImage":14514,"ctaButton":299,"ctaLink":300},[255],{"data":14500,"content":14501,"nodeType":71},{},[14502,14508],{"data":14503,"content":14504,"nodeType":268},{},[14505],{"data":14506,"marks":14507,"value":267,"nodeType":79},{},[],{"data":14509,"content":14510,"nodeType":84},{},[14511],{"data":14512,"marks":14513,"value":275,"nodeType":79},{},[],{"metadata":14515,"sys":14518,"fields":14523},{"tags":14516,"concepts":14517},[],[],{"space":14519,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14521,"publishedVersion":59,"revision":22,"locale":27},{"sys":14520},{"type":12,"linkType":13,"id":14},{"sys":14522},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14524},{"url":291,"details":14525,"fileName":297,"contentType":298},{"size":293,"image":14526},{"width":295,"height":296},{"sys":14528,"fields":14531},{"id":14529,"createdAt":14530},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":14532,"slug":14533,"articleIntro":14532,"category":14534},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[14535],{"metadata":14536,"sys":14539,"fields":14546},{"tags":14537,"concepts":14538},[],[],{"space":14540,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14542,"publishedVersion":246,"revision":59,"contentType":14544,"locale":27},{"sys":14541},{"type":12,"linkType":13,"id":14},{"sys":14543},{"id":20,"type":12,"linkType":21},{"sys":14545},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14547,"metaTitle":256,"metaDescription":257,"mainTitle":14548,"subtitle":276,"heroImage":14563,"ctaButton":299,"ctaLink":300},[255],{"data":14549,"content":14550,"nodeType":71},{},[14551,14557],{"data":14552,"content":14553,"nodeType":268},{},[14554],{"data":14555,"marks":14556,"value":267,"nodeType":79},{},[],{"data":14558,"content":14559,"nodeType":84},{},[14560],{"data":14561,"marks":14562,"value":275,"nodeType":79},{},[],{"metadata":14564,"sys":14567,"fields":14572},{"tags":14565,"concepts":14566},[],[],{"space":14568,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14570,"publishedVersion":59,"revision":22,"locale":27},{"sys":14569},{"type":12,"linkType":13,"id":14},{"sys":14571},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14573},{"url":291,"details":14574,"fileName":297,"contentType":298},{"size":293,"image":14575},{"width":295,"height":296},{"sys":14577,"fields":14580},{"id":14578,"createdAt":14579},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":14581,"slug":14582,"articleIntro":-1,"category":14583},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[14584],{"metadata":14585,"sys":14588,"fields":14595},{"tags":14586,"concepts":14587},[],[],{"space":14589,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14591,"publishedVersion":246,"revision":59,"contentType":14593,"locale":27},{"sys":14590},{"type":12,"linkType":13,"id":14},{"sys":14592},{"id":20,"type":12,"linkType":21},{"sys":14594},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14596,"metaTitle":256,"metaDescription":257,"mainTitle":14597,"subtitle":276,"heroImage":14612,"ctaButton":299,"ctaLink":300},[255],{"data":14598,"content":14599,"nodeType":71},{},[14600,14606],{"data":14601,"content":14602,"nodeType":268},{},[14603],{"data":14604,"marks":14605,"value":267,"nodeType":79},{},[],{"data":14607,"content":14608,"nodeType":84},{},[14609],{"data":14610,"marks":14611,"value":275,"nodeType":79},{},[],{"metadata":14613,"sys":14616,"fields":14621},{"tags":14614,"concepts":14615},[],[],{"space":14617,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14619,"publishedVersion":59,"revision":22,"locale":27},{"sys":14618},{"type":12,"linkType":13,"id":14},{"sys":14620},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14622},{"url":291,"details":14623,"fileName":297,"contentType":298},{"size":293,"image":14624},{"width":295,"height":296},{"sys":14626,"fields":14629},{"id":14627,"createdAt":14628},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":14630,"slug":14631,"articleIntro":14630,"category":14632},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[14633],{"metadata":14634,"sys":14637,"fields":14644},{"tags":14635,"concepts":14636},[],[],{"space":14638,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14640,"publishedVersion":246,"revision":59,"contentType":14642,"locale":27},{"sys":14639},{"type":12,"linkType":13,"id":14},{"sys":14641},{"id":20,"type":12,"linkType":21},{"sys":14643},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14645,"metaTitle":256,"metaDescription":257,"mainTitle":14646,"subtitle":276,"heroImage":14661,"ctaButton":299,"ctaLink":300},[255],{"data":14647,"content":14648,"nodeType":71},{},[14649,14655],{"data":14650,"content":14651,"nodeType":268},{},[14652],{"data":14653,"marks":14654,"value":267,"nodeType":79},{},[],{"data":14656,"content":14657,"nodeType":84},{},[14658],{"data":14659,"marks":14660,"value":275,"nodeType":79},{},[],{"metadata":14662,"sys":14665,"fields":14670},{"tags":14663,"concepts":14664},[],[],{"space":14666,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14668,"publishedVersion":59,"revision":22,"locale":27},{"sys":14667},{"type":12,"linkType":13,"id":14},{"sys":14669},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14671},{"url":291,"details":14672,"fileName":297,"contentType":298},{"size":293,"image":14673},{"width":295,"height":296},{"sys":14675,"fields":14678},{"id":14676,"createdAt":14677},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":14679,"slug":14680,"articleIntro":14679,"category":14681},"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",[14682],{"metadata":14683,"sys":14686,"fields":14693},{"tags":14684,"concepts":14685},[],[],{"space":14687,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14689,"publishedVersion":246,"revision":59,"contentType":14691,"locale":27},{"sys":14688},{"type":12,"linkType":13,"id":14},{"sys":14690},{"id":20,"type":12,"linkType":21},{"sys":14692},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14694,"metaTitle":256,"metaDescription":257,"mainTitle":14695,"subtitle":276,"heroImage":14710,"ctaButton":299,"ctaLink":300},[255],{"data":14696,"content":14697,"nodeType":71},{},[14698,14704],{"data":14699,"content":14700,"nodeType":268},{},[14701],{"data":14702,"marks":14703,"value":267,"nodeType":79},{},[],{"data":14705,"content":14706,"nodeType":84},{},[14707],{"data":14708,"marks":14709,"value":275,"nodeType":79},{},[],{"metadata":14711,"sys":14714,"fields":14719},{"tags":14712,"concepts":14713},[],[],{"space":14715,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14717,"publishedVersion":59,"revision":22,"locale":27},{"sys":14716},{"type":12,"linkType":13,"id":14},{"sys":14718},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14720},{"url":291,"details":14721,"fileName":297,"contentType":298},{"size":293,"image":14722},{"width":295,"height":296},{"sys":14724,"fields":14727},{"id":14725,"createdAt":14726},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":14728,"slug":14729,"articleIntro":14728,"category":14730},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[14731],{"metadata":14732,"sys":14735,"fields":14742},{"tags":14733,"concepts":14734},[],[],{"space":14736,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14738,"publishedVersion":246,"revision":59,"contentType":14740,"locale":27},{"sys":14737},{"type":12,"linkType":13,"id":14},{"sys":14739},{"id":20,"type":12,"linkType":21},{"sys":14741},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14743,"metaTitle":256,"metaDescription":257,"mainTitle":14744,"subtitle":276,"heroImage":14759,"ctaButton":299,"ctaLink":300},[255],{"data":14745,"content":14746,"nodeType":71},{},[14747,14753],{"data":14748,"content":14749,"nodeType":268},{},[14750],{"data":14751,"marks":14752,"value":267,"nodeType":79},{},[],{"data":14754,"content":14755,"nodeType":84},{},[14756],{"data":14757,"marks":14758,"value":275,"nodeType":79},{},[],{"metadata":14760,"sys":14763,"fields":14768},{"tags":14761,"concepts":14762},[],[],{"space":14764,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14766,"publishedVersion":59,"revision":22,"locale":27},{"sys":14765},{"type":12,"linkType":13,"id":14},{"sys":14767},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14769},{"url":291,"details":14770,"fileName":297,"contentType":298},{"size":293,"image":14771},{"width":295,"height":296},{"sys":14773,"fields":14776},{"id":14774,"createdAt":14775},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":14777,"slug":14778,"articleIntro":14777,"category":14779},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[14780],{"metadata":14781,"sys":14784,"fields":14791},{"tags":14782,"concepts":14783},[],[],{"space":14785,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14787,"publishedVersion":246,"revision":59,"contentType":14789,"locale":27},{"sys":14786},{"type":12,"linkType":13,"id":14},{"sys":14788},{"id":20,"type":12,"linkType":21},{"sys":14790},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14792,"metaTitle":256,"metaDescription":257,"mainTitle":14793,"subtitle":276,"heroImage":14808,"ctaButton":299,"ctaLink":300},[255],{"data":14794,"content":14795,"nodeType":71},{},[14796,14802],{"data":14797,"content":14798,"nodeType":268},{},[14799],{"data":14800,"marks":14801,"value":267,"nodeType":79},{},[],{"data":14803,"content":14804,"nodeType":84},{},[14805],{"data":14806,"marks":14807,"value":275,"nodeType":79},{},[],{"metadata":14809,"sys":14812,"fields":14817},{"tags":14810,"concepts":14811},[],[],{"space":14813,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14815,"publishedVersion":59,"revision":22,"locale":27},{"sys":14814},{"type":12,"linkType":13,"id":14},{"sys":14816},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14818},{"url":291,"details":14819,"fileName":297,"contentType":298},{"size":293,"image":14820},{"width":295,"height":296},{"sys":14822,"fields":14825},{"id":14823,"createdAt":14824},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":14826,"slug":14827,"articleIntro":14826,"category":14828},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[14829],{"metadata":14830,"sys":14833,"fields":14840},{"tags":14831,"concepts":14832},[],[],{"space":14834,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14836,"publishedVersion":246,"revision":59,"contentType":14838,"locale":27},{"sys":14835},{"type":12,"linkType":13,"id":14},{"sys":14837},{"id":20,"type":12,"linkType":21},{"sys":14839},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14841,"metaTitle":256,"metaDescription":257,"mainTitle":14842,"subtitle":276,"heroImage":14857,"ctaButton":299,"ctaLink":300},[255],{"data":14843,"content":14844,"nodeType":71},{},[14845,14851],{"data":14846,"content":14847,"nodeType":268},{},[14848],{"data":14849,"marks":14850,"value":267,"nodeType":79},{},[],{"data":14852,"content":14853,"nodeType":84},{},[14854],{"data":14855,"marks":14856,"value":275,"nodeType":79},{},[],{"metadata":14858,"sys":14861,"fields":14866},{"tags":14859,"concepts":14860},[],[],{"space":14862,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14864,"publishedVersion":59,"revision":22,"locale":27},{"sys":14863},{"type":12,"linkType":13,"id":14},{"sys":14865},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14867},{"url":291,"details":14868,"fileName":297,"contentType":298},{"size":293,"image":14869},{"width":295,"height":296},{"sys":14871,"fields":14874},{"id":14872,"createdAt":14873},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":14875,"slug":14876,"articleIntro":14875,"category":14877},"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",[14878],{"metadata":14879,"sys":14882,"fields":14889},{"tags":14880,"concepts":14881},[],[],{"space":14883,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14885,"publishedVersion":246,"revision":59,"contentType":14887,"locale":27},{"sys":14884},{"type":12,"linkType":13,"id":14},{"sys":14886},{"id":20,"type":12,"linkType":21},{"sys":14888},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14890,"metaTitle":256,"metaDescription":257,"mainTitle":14891,"subtitle":276,"heroImage":14906,"ctaButton":299,"ctaLink":300},[255],{"data":14892,"content":14893,"nodeType":71},{},[14894,14900],{"data":14895,"content":14896,"nodeType":268},{},[14897],{"data":14898,"marks":14899,"value":267,"nodeType":79},{},[],{"data":14901,"content":14902,"nodeType":84},{},[14903],{"data":14904,"marks":14905,"value":275,"nodeType":79},{},[],{"metadata":14907,"sys":14910,"fields":14915},{"tags":14908,"concepts":14909},[],[],{"space":14911,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14913,"publishedVersion":59,"revision":22,"locale":27},{"sys":14912},{"type":12,"linkType":13,"id":14},{"sys":14914},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14916},{"url":291,"details":14917,"fileName":297,"contentType":298},{"size":293,"image":14918},{"width":295,"height":296},{"sys":14920,"fields":14923},{"id":14921,"createdAt":14922},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":14924,"slug":14925,"articleIntro":14924,"category":14926},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[14927],{"metadata":14928,"sys":14931,"fields":14938},{"tags":14929,"concepts":14930},[],[],{"space":14932,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14934,"publishedVersion":246,"revision":59,"contentType":14936,"locale":27},{"sys":14933},{"type":12,"linkType":13,"id":14},{"sys":14935},{"id":20,"type":12,"linkType":21},{"sys":14937},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14939,"metaTitle":256,"metaDescription":257,"mainTitle":14940,"subtitle":276,"heroImage":14955,"ctaButton":299,"ctaLink":300},[255],{"data":14941,"content":14942,"nodeType":71},{},[14943,14949],{"data":14944,"content":14945,"nodeType":268},{},[14946],{"data":14947,"marks":14948,"value":267,"nodeType":79},{},[],{"data":14950,"content":14951,"nodeType":84},{},[14952],{"data":14953,"marks":14954,"value":275,"nodeType":79},{},[],{"metadata":14956,"sys":14959,"fields":14964},{"tags":14957,"concepts":14958},[],[],{"space":14960,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":14962,"publishedVersion":59,"revision":22,"locale":27},{"sys":14961},{"type":12,"linkType":13,"id":14},{"sys":14963},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":14965},{"url":291,"details":14966,"fileName":297,"contentType":298},{"size":293,"image":14967},{"width":295,"height":296},{"sys":14969,"fields":14972},{"id":14970,"createdAt":14971},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":14973,"slug":14974,"articleIntro":14973,"category":14975},"Compte 213 - Constructions","compte-213-constructions",[14976],{"metadata":14977,"sys":14980,"fields":14987},{"tags":14978,"concepts":14979},[],[],{"space":14981,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":14983,"publishedVersion":246,"revision":59,"contentType":14985,"locale":27},{"sys":14982},{"type":12,"linkType":13,"id":14},{"sys":14984},{"id":20,"type":12,"linkType":21},{"sys":14986},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":14988,"metaTitle":256,"metaDescription":257,"mainTitle":14989,"subtitle":276,"heroImage":15004,"ctaButton":299,"ctaLink":300},[255],{"data":14990,"content":14991,"nodeType":71},{},[14992,14998],{"data":14993,"content":14994,"nodeType":268},{},[14995],{"data":14996,"marks":14997,"value":267,"nodeType":79},{},[],{"data":14999,"content":15000,"nodeType":84},{},[15001],{"data":15002,"marks":15003,"value":275,"nodeType":79},{},[],{"metadata":15005,"sys":15008,"fields":15013},{"tags":15006,"concepts":15007},[],[],{"space":15009,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15011,"publishedVersion":59,"revision":22,"locale":27},{"sys":15010},{"type":12,"linkType":13,"id":14},{"sys":15012},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15014},{"url":291,"details":15015,"fileName":297,"contentType":298},{"size":293,"image":15016},{"width":295,"height":296},{"sys":15018,"fields":15021},{"id":15019,"createdAt":15020},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":15022,"slug":15023,"articleIntro":-1,"category":15024},"Compte 512 - Banques","compte-512-banques",[15025],{"metadata":15026,"sys":15029,"fields":15036},{"tags":15027,"concepts":15028},[],[],{"space":15030,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15032,"publishedVersion":246,"revision":59,"contentType":15034,"locale":27},{"sys":15031},{"type":12,"linkType":13,"id":14},{"sys":15033},{"id":20,"type":12,"linkType":21},{"sys":15035},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15037,"metaTitle":256,"metaDescription":257,"mainTitle":15038,"subtitle":276,"heroImage":15053,"ctaButton":299,"ctaLink":300},[255],{"data":15039,"content":15040,"nodeType":71},{},[15041,15047],{"data":15042,"content":15043,"nodeType":268},{},[15044],{"data":15045,"marks":15046,"value":267,"nodeType":79},{},[],{"data":15048,"content":15049,"nodeType":84},{},[15050],{"data":15051,"marks":15052,"value":275,"nodeType":79},{},[],{"metadata":15054,"sys":15057,"fields":15062},{"tags":15055,"concepts":15056},[],[],{"space":15058,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15060,"publishedVersion":59,"revision":22,"locale":27},{"sys":15059},{"type":12,"linkType":13,"id":14},{"sys":15061},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15063},{"url":291,"details":15064,"fileName":297,"contentType":298},{"size":293,"image":15065},{"width":295,"height":296},{"sys":15067,"fields":15070},{"id":15068,"createdAt":15069},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":15071,"slug":15072,"articleIntro":15071,"category":15073},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[15074],{"metadata":15075,"sys":15078,"fields":15085},{"tags":15076,"concepts":15077},[],[],{"space":15079,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15081,"publishedVersion":246,"revision":59,"contentType":15083,"locale":27},{"sys":15080},{"type":12,"linkType":13,"id":14},{"sys":15082},{"id":20,"type":12,"linkType":21},{"sys":15084},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15086,"metaTitle":256,"metaDescription":257,"mainTitle":15087,"subtitle":276,"heroImage":15102,"ctaButton":299,"ctaLink":300},[255],{"data":15088,"content":15089,"nodeType":71},{},[15090,15096],{"data":15091,"content":15092,"nodeType":268},{},[15093],{"data":15094,"marks":15095,"value":267,"nodeType":79},{},[],{"data":15097,"content":15098,"nodeType":84},{},[15099],{"data":15100,"marks":15101,"value":275,"nodeType":79},{},[],{"metadata":15103,"sys":15106,"fields":15111},{"tags":15104,"concepts":15105},[],[],{"space":15107,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15109,"publishedVersion":59,"revision":22,"locale":27},{"sys":15108},{"type":12,"linkType":13,"id":14},{"sys":15110},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15112},{"url":291,"details":15113,"fileName":297,"contentType":298},{"size":293,"image":15114},{"width":295,"height":296},{"sys":15116,"fields":15119},{"id":15117,"createdAt":15118},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":15120,"slug":15121,"articleIntro":-1,"category":15122},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[15123],{"metadata":15124,"sys":15127,"fields":15134},{"tags":15125,"concepts":15126},[],[],{"space":15128,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15130,"publishedVersion":246,"revision":59,"contentType":15132,"locale":27},{"sys":15129},{"type":12,"linkType":13,"id":14},{"sys":15131},{"id":20,"type":12,"linkType":21},{"sys":15133},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15135,"metaTitle":256,"metaDescription":257,"mainTitle":15136,"subtitle":276,"heroImage":15151,"ctaButton":299,"ctaLink":300},[255],{"data":15137,"content":15138,"nodeType":71},{},[15139,15145],{"data":15140,"content":15141,"nodeType":268},{},[15142],{"data":15143,"marks":15144,"value":267,"nodeType":79},{},[],{"data":15146,"content":15147,"nodeType":84},{},[15148],{"data":15149,"marks":15150,"value":275,"nodeType":79},{},[],{"metadata":15152,"sys":15155,"fields":15160},{"tags":15153,"concepts":15154},[],[],{"space":15156,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15158,"publishedVersion":59,"revision":22,"locale":27},{"sys":15157},{"type":12,"linkType":13,"id":14},{"sys":15159},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15161},{"url":291,"details":15162,"fileName":297,"contentType":298},{"size":293,"image":15163},{"width":295,"height":296},{"sys":15165,"fields":15168},{"id":15166,"createdAt":15167},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":15169,"slug":15170,"articleIntro":15169,"category":15171},"206 - Droit au bail","compte-206-droit-au-bail",[15172],{"metadata":15173,"sys":15176,"fields":15183},{"tags":15174,"concepts":15175},[],[],{"space":15177,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15179,"publishedVersion":246,"revision":59,"contentType":15181,"locale":27},{"sys":15178},{"type":12,"linkType":13,"id":14},{"sys":15180},{"id":20,"type":12,"linkType":21},{"sys":15182},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15184,"metaTitle":256,"metaDescription":257,"mainTitle":15185,"subtitle":276,"heroImage":15200,"ctaButton":299,"ctaLink":300},[255],{"data":15186,"content":15187,"nodeType":71},{},[15188,15194],{"data":15189,"content":15190,"nodeType":268},{},[15191],{"data":15192,"marks":15193,"value":267,"nodeType":79},{},[],{"data":15195,"content":15196,"nodeType":84},{},[15197],{"data":15198,"marks":15199,"value":275,"nodeType":79},{},[],{"metadata":15201,"sys":15204,"fields":15209},{"tags":15202,"concepts":15203},[],[],{"space":15205,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15207,"publishedVersion":59,"revision":22,"locale":27},{"sys":15206},{"type":12,"linkType":13,"id":14},{"sys":15208},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15210},{"url":291,"details":15211,"fileName":297,"contentType":298},{"size":293,"image":15212},{"width":295,"height":296},{"sys":15214,"fields":15217},{"id":15215,"createdAt":15216},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":15218,"slug":15219,"articleIntro":15218,"category":15220},"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",[15221],{"metadata":15222,"sys":15225,"fields":15232},{"tags":15223,"concepts":15224},[],[],{"space":15226,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15228,"publishedVersion":246,"revision":59,"contentType":15230,"locale":27},{"sys":15227},{"type":12,"linkType":13,"id":14},{"sys":15229},{"id":20,"type":12,"linkType":21},{"sys":15231},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15233,"metaTitle":256,"metaDescription":257,"mainTitle":15234,"subtitle":276,"heroImage":15249,"ctaButton":299,"ctaLink":300},[255],{"data":15235,"content":15236,"nodeType":71},{},[15237,15243],{"data":15238,"content":15239,"nodeType":268},{},[15240],{"data":15241,"marks":15242,"value":267,"nodeType":79},{},[],{"data":15244,"content":15245,"nodeType":84},{},[15246],{"data":15247,"marks":15248,"value":275,"nodeType":79},{},[],{"metadata":15250,"sys":15253,"fields":15258},{"tags":15251,"concepts":15252},[],[],{"space":15254,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15256,"publishedVersion":59,"revision":22,"locale":27},{"sys":15255},{"type":12,"linkType":13,"id":14},{"sys":15257},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15259},{"url":291,"details":15260,"fileName":297,"contentType":298},{"size":293,"image":15261},{"width":295,"height":296},{"sys":15263,"fields":15266},{"id":15264,"createdAt":15265},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":15267,"slug":15268,"articleIntro":-1,"category":15269},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[15270],{"metadata":15271,"sys":15274,"fields":15281},{"tags":15272,"concepts":15273},[],[],{"space":15275,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15277,"publishedVersion":246,"revision":59,"contentType":15279,"locale":27},{"sys":15276},{"type":12,"linkType":13,"id":14},{"sys":15278},{"id":20,"type":12,"linkType":21},{"sys":15280},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15282,"metaTitle":256,"metaDescription":257,"mainTitle":15283,"subtitle":276,"heroImage":15298,"ctaButton":299,"ctaLink":300},[255],{"data":15284,"content":15285,"nodeType":71},{},[15286,15292],{"data":15287,"content":15288,"nodeType":268},{},[15289],{"data":15290,"marks":15291,"value":267,"nodeType":79},{},[],{"data":15293,"content":15294,"nodeType":84},{},[15295],{"data":15296,"marks":15297,"value":275,"nodeType":79},{},[],{"metadata":15299,"sys":15302,"fields":15307},{"tags":15300,"concepts":15301},[],[],{"space":15303,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15305,"publishedVersion":59,"revision":22,"locale":27},{"sys":15304},{"type":12,"linkType":13,"id":14},{"sys":15306},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15308},{"url":291,"details":15309,"fileName":297,"contentType":298},{"size":293,"image":15310},{"width":295,"height":296},{"sys":15312,"fields":15315},{"id":15313,"createdAt":15314},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":15316,"slug":15317,"articleIntro":15316,"category":15318},"473 - Comptes d'attente","compte-473-comptes-d-attente",[15319],{"metadata":15320,"sys":15323,"fields":15330},{"tags":15321,"concepts":15322},[],[],{"space":15324,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15326,"publishedVersion":246,"revision":59,"contentType":15328,"locale":27},{"sys":15325},{"type":12,"linkType":13,"id":14},{"sys":15327},{"id":20,"type":12,"linkType":21},{"sys":15329},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15331,"metaTitle":256,"metaDescription":257,"mainTitle":15332,"subtitle":276,"heroImage":15347,"ctaButton":299,"ctaLink":300},[255],{"data":15333,"content":15334,"nodeType":71},{},[15335,15341],{"data":15336,"content":15337,"nodeType":268},{},[15338],{"data":15339,"marks":15340,"value":267,"nodeType":79},{},[],{"data":15342,"content":15343,"nodeType":84},{},[15344],{"data":15345,"marks":15346,"value":275,"nodeType":79},{},[],{"metadata":15348,"sys":15351,"fields":15356},{"tags":15349,"concepts":15350},[],[],{"space":15352,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15354,"publishedVersion":59,"revision":22,"locale":27},{"sys":15353},{"type":12,"linkType":13,"id":14},{"sys":15355},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15357},{"url":291,"details":15358,"fileName":297,"contentType":298},{"size":293,"image":15359},{"width":295,"height":296},{"sys":15361,"fields":15364},{"id":15362,"createdAt":15363},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":15365,"slug":15366,"articleIntro":15365,"category":15367},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[15368],{"metadata":15369,"sys":15372,"fields":15379},{"tags":15370,"concepts":15371},[],[],{"space":15373,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15375,"publishedVersion":246,"revision":59,"contentType":15377,"locale":27},{"sys":15374},{"type":12,"linkType":13,"id":14},{"sys":15376},{"id":20,"type":12,"linkType":21},{"sys":15378},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15380,"metaTitle":256,"metaDescription":257,"mainTitle":15381,"subtitle":276,"heroImage":15396,"ctaButton":299,"ctaLink":300},[255],{"data":15382,"content":15383,"nodeType":71},{},[15384,15390],{"data":15385,"content":15386,"nodeType":268},{},[15387],{"data":15388,"marks":15389,"value":267,"nodeType":79},{},[],{"data":15391,"content":15392,"nodeType":84},{},[15393],{"data":15394,"marks":15395,"value":275,"nodeType":79},{},[],{"metadata":15397,"sys":15400,"fields":15405},{"tags":15398,"concepts":15399},[],[],{"space":15401,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15403,"publishedVersion":59,"revision":22,"locale":27},{"sys":15402},{"type":12,"linkType":13,"id":14},{"sys":15404},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15406},{"url":291,"details":15407,"fileName":297,"contentType":298},{"size":293,"image":15408},{"width":295,"height":296},{"sys":15410,"fields":15413},{"id":15411,"createdAt":15412},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":15414,"slug":15415,"articleIntro":15414,"category":15416},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[15417],{"metadata":15418,"sys":15421,"fields":15428},{"tags":15419,"concepts":15420},[],[],{"space":15422,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15424,"publishedVersion":246,"revision":59,"contentType":15426,"locale":27},{"sys":15423},{"type":12,"linkType":13,"id":14},{"sys":15425},{"id":20,"type":12,"linkType":21},{"sys":15427},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15429,"metaTitle":256,"metaDescription":257,"mainTitle":15430,"subtitle":276,"heroImage":15445,"ctaButton":299,"ctaLink":300},[255],{"data":15431,"content":15432,"nodeType":71},{},[15433,15439],{"data":15434,"content":15435,"nodeType":268},{},[15436],{"data":15437,"marks":15438,"value":267,"nodeType":79},{},[],{"data":15440,"content":15441,"nodeType":84},{},[15442],{"data":15443,"marks":15444,"value":275,"nodeType":79},{},[],{"metadata":15446,"sys":15449,"fields":15454},{"tags":15447,"concepts":15448},[],[],{"space":15450,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15452,"publishedVersion":59,"revision":22,"locale":27},{"sys":15451},{"type":12,"linkType":13,"id":14},{"sys":15453},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15455},{"url":291,"details":15456,"fileName":297,"contentType":298},{"size":293,"image":15457},{"width":295,"height":296},{"sys":15459,"fields":15462},{"id":15460,"createdAt":15461},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":15463,"slug":15464,"articleIntro":15463,"category":15465},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[15466],{"metadata":15467,"sys":15470,"fields":15477},{"tags":15468,"concepts":15469},[],[],{"space":15471,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15473,"publishedVersion":246,"revision":59,"contentType":15475,"locale":27},{"sys":15472},{"type":12,"linkType":13,"id":14},{"sys":15474},{"id":20,"type":12,"linkType":21},{"sys":15476},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15478,"metaTitle":256,"metaDescription":257,"mainTitle":15479,"subtitle":276,"heroImage":15494,"ctaButton":299,"ctaLink":300},[255],{"data":15480,"content":15481,"nodeType":71},{},[15482,15488],{"data":15483,"content":15484,"nodeType":268},{},[15485],{"data":15486,"marks":15487,"value":267,"nodeType":79},{},[],{"data":15489,"content":15490,"nodeType":84},{},[15491],{"data":15492,"marks":15493,"value":275,"nodeType":79},{},[],{"metadata":15495,"sys":15498,"fields":15503},{"tags":15496,"concepts":15497},[],[],{"space":15499,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15501,"publishedVersion":59,"revision":22,"locale":27},{"sys":15500},{"type":12,"linkType":13,"id":14},{"sys":15502},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15504},{"url":291,"details":15505,"fileName":297,"contentType":298},{"size":293,"image":15506},{"width":295,"height":296},{"sys":15508,"fields":15511},{"id":15509,"createdAt":15510},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":15512,"slug":15513,"articleIntro":15512,"category":15514},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[15515],{"metadata":15516,"sys":15519,"fields":15526},{"tags":15517,"concepts":15518},[],[],{"space":15520,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15522,"publishedVersion":246,"revision":59,"contentType":15524,"locale":27},{"sys":15521},{"type":12,"linkType":13,"id":14},{"sys":15523},{"id":20,"type":12,"linkType":21},{"sys":15525},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15527,"metaTitle":256,"metaDescription":257,"mainTitle":15528,"subtitle":276,"heroImage":15543,"ctaButton":299,"ctaLink":300},[255],{"data":15529,"content":15530,"nodeType":71},{},[15531,15537],{"data":15532,"content":15533,"nodeType":268},{},[15534],{"data":15535,"marks":15536,"value":267,"nodeType":79},{},[],{"data":15538,"content":15539,"nodeType":84},{},[15540],{"data":15541,"marks":15542,"value":275,"nodeType":79},{},[],{"metadata":15544,"sys":15547,"fields":15552},{"tags":15545,"concepts":15546},[],[],{"space":15548,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15550,"publishedVersion":59,"revision":22,"locale":27},{"sys":15549},{"type":12,"linkType":13,"id":14},{"sys":15551},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15553},{"url":291,"details":15554,"fileName":297,"contentType":298},{"size":293,"image":15555},{"width":295,"height":296},{"sys":15557,"fields":15560},{"id":15558,"createdAt":15559},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":15561,"slug":15562,"articleIntro":-1,"category":15563},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[15564],{"metadata":15565,"sys":15568,"fields":15575},{"tags":15566,"concepts":15567},[],[],{"space":15569,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15571,"publishedVersion":246,"revision":59,"contentType":15573,"locale":27},{"sys":15570},{"type":12,"linkType":13,"id":14},{"sys":15572},{"id":20,"type":12,"linkType":21},{"sys":15574},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15576,"metaTitle":256,"metaDescription":257,"mainTitle":15577,"subtitle":276,"heroImage":15592,"ctaButton":299,"ctaLink":300},[255],{"data":15578,"content":15579,"nodeType":71},{},[15580,15586],{"data":15581,"content":15582,"nodeType":268},{},[15583],{"data":15584,"marks":15585,"value":267,"nodeType":79},{},[],{"data":15587,"content":15588,"nodeType":84},{},[15589],{"data":15590,"marks":15591,"value":275,"nodeType":79},{},[],{"metadata":15593,"sys":15596,"fields":15601},{"tags":15594,"concepts":15595},[],[],{"space":15597,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15599,"publishedVersion":59,"revision":22,"locale":27},{"sys":15598},{"type":12,"linkType":13,"id":14},{"sys":15600},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15602},{"url":291,"details":15603,"fileName":297,"contentType":298},{"size":293,"image":15604},{"width":295,"height":296},{"sys":15606,"fields":15609},{"id":15607,"createdAt":15608},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":15610,"slug":15611,"articleIntro":-1,"category":15612},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[15613],{"metadata":15614,"sys":15617,"fields":15624},{"tags":15615,"concepts":15616},[],[],{"space":15618,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15620,"publishedVersion":246,"revision":59,"contentType":15622,"locale":27},{"sys":15619},{"type":12,"linkType":13,"id":14},{"sys":15621},{"id":20,"type":12,"linkType":21},{"sys":15623},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15625,"metaTitle":256,"metaDescription":257,"mainTitle":15626,"subtitle":276,"heroImage":15641,"ctaButton":299,"ctaLink":300},[255],{"data":15627,"content":15628,"nodeType":71},{},[15629,15635],{"data":15630,"content":15631,"nodeType":268},{},[15632],{"data":15633,"marks":15634,"value":267,"nodeType":79},{},[],{"data":15636,"content":15637,"nodeType":84},{},[15638],{"data":15639,"marks":15640,"value":275,"nodeType":79},{},[],{"metadata":15642,"sys":15645,"fields":15650},{"tags":15643,"concepts":15644},[],[],{"space":15646,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15648,"publishedVersion":59,"revision":22,"locale":27},{"sys":15647},{"type":12,"linkType":13,"id":14},{"sys":15649},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15651},{"url":291,"details":15652,"fileName":297,"contentType":298},{"size":293,"image":15653},{"width":295,"height":296},{"sys":15655,"fields":15658},{"id":15656,"createdAt":15657},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":15659,"slug":15660,"articleIntro":15659,"category":15661},"Compte 6256 - Missions","compte-6256-missions",[15662],{"metadata":15663,"sys":15666,"fields":15673},{"tags":15664,"concepts":15665},[],[],{"space":15667,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15669,"publishedVersion":246,"revision":59,"contentType":15671,"locale":27},{"sys":15668},{"type":12,"linkType":13,"id":14},{"sys":15670},{"id":20,"type":12,"linkType":21},{"sys":15672},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15674,"metaTitle":256,"metaDescription":257,"mainTitle":15675,"subtitle":276,"heroImage":15690,"ctaButton":299,"ctaLink":300},[255],{"data":15676,"content":15677,"nodeType":71},{},[15678,15684],{"data":15679,"content":15680,"nodeType":268},{},[15681],{"data":15682,"marks":15683,"value":267,"nodeType":79},{},[],{"data":15685,"content":15686,"nodeType":84},{},[15687],{"data":15688,"marks":15689,"value":275,"nodeType":79},{},[],{"metadata":15691,"sys":15694,"fields":15699},{"tags":15692,"concepts":15693},[],[],{"space":15695,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15697,"publishedVersion":59,"revision":22,"locale":27},{"sys":15696},{"type":12,"linkType":13,"id":14},{"sys":15698},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15700},{"url":291,"details":15701,"fileName":297,"contentType":298},{"size":293,"image":15702},{"width":295,"height":296},{"sys":15704,"fields":15707},{"id":15705,"createdAt":15706},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":15708,"slug":15709,"articleIntro":15708,"category":15710},"Compte 60 - Achats","compte-60-achats",[15711],{"metadata":15712,"sys":15715,"fields":15722},{"tags":15713,"concepts":15714},[],[],{"space":15716,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15718,"publishedVersion":246,"revision":59,"contentType":15720,"locale":27},{"sys":15717},{"type":12,"linkType":13,"id":14},{"sys":15719},{"id":20,"type":12,"linkType":21},{"sys":15721},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15723,"metaTitle":256,"metaDescription":257,"mainTitle":15724,"subtitle":276,"heroImage":15739,"ctaButton":299,"ctaLink":300},[255],{"data":15725,"content":15726,"nodeType":71},{},[15727,15733],{"data":15728,"content":15729,"nodeType":268},{},[15730],{"data":15731,"marks":15732,"value":267,"nodeType":79},{},[],{"data":15734,"content":15735,"nodeType":84},{},[15736],{"data":15737,"marks":15738,"value":275,"nodeType":79},{},[],{"metadata":15740,"sys":15743,"fields":15748},{"tags":15741,"concepts":15742},[],[],{"space":15744,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15746,"publishedVersion":59,"revision":22,"locale":27},{"sys":15745},{"type":12,"linkType":13,"id":14},{"sys":15747},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15749},{"url":291,"details":15750,"fileName":297,"contentType":298},{"size":293,"image":15751},{"width":295,"height":296},{"sys":15753,"fields":15756},{"id":15754,"createdAt":15755},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":15757,"slug":15758,"articleIntro":15757,"category":15759},"Compte 6156 - Maintenance","compte-6156-maintenance",[15760],{"metadata":15761,"sys":15764,"fields":15771},{"tags":15762,"concepts":15763},[],[],{"space":15765,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15767,"publishedVersion":246,"revision":59,"contentType":15769,"locale":27},{"sys":15766},{"type":12,"linkType":13,"id":14},{"sys":15768},{"id":20,"type":12,"linkType":21},{"sys":15770},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15772,"metaTitle":256,"metaDescription":257,"mainTitle":15773,"subtitle":276,"heroImage":15788,"ctaButton":299,"ctaLink":300},[255],{"data":15774,"content":15775,"nodeType":71},{},[15776,15782],{"data":15777,"content":15778,"nodeType":268},{},[15779],{"data":15780,"marks":15781,"value":267,"nodeType":79},{},[],{"data":15783,"content":15784,"nodeType":84},{},[15785],{"data":15786,"marks":15787,"value":275,"nodeType":79},{},[],{"metadata":15789,"sys":15792,"fields":15797},{"tags":15790,"concepts":15791},[],[],{"space":15793,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15795,"publishedVersion":59,"revision":22,"locale":27},{"sys":15794},{"type":12,"linkType":13,"id":14},{"sys":15796},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15798},{"url":291,"details":15799,"fileName":297,"contentType":298},{"size":293,"image":15800},{"width":295,"height":296},{"sys":15802,"fields":15805},{"id":15803,"createdAt":15804},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":15806,"slug":15807,"articleIntro":-1,"category":15808},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[15809],{"metadata":15810,"sys":15813,"fields":15820},{"tags":15811,"concepts":15812},[],[],{"space":15814,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15816,"publishedVersion":246,"revision":59,"contentType":15818,"locale":27},{"sys":15815},{"type":12,"linkType":13,"id":14},{"sys":15817},{"id":20,"type":12,"linkType":21},{"sys":15819},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15821,"metaTitle":256,"metaDescription":257,"mainTitle":15822,"subtitle":276,"heroImage":15837,"ctaButton":299,"ctaLink":300},[255],{"data":15823,"content":15824,"nodeType":71},{},[15825,15831],{"data":15826,"content":15827,"nodeType":268},{},[15828],{"data":15829,"marks":15830,"value":267,"nodeType":79},{},[],{"data":15832,"content":15833,"nodeType":84},{},[15834],{"data":15835,"marks":15836,"value":275,"nodeType":79},{},[],{"metadata":15838,"sys":15841,"fields":15846},{"tags":15839,"concepts":15840},[],[],{"space":15842,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15844,"publishedVersion":59,"revision":22,"locale":27},{"sys":15843},{"type":12,"linkType":13,"id":14},{"sys":15845},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15847},{"url":291,"details":15848,"fileName":297,"contentType":298},{"size":293,"image":15849},{"width":295,"height":296},{"sys":15851,"fields":15854},{"id":15852,"createdAt":15853},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":15855,"slug":15856,"articleIntro":15855,"category":15857},"68174 - Créances","compte-68174-creances",[15858],{"metadata":15859,"sys":15862,"fields":15869},{"tags":15860,"concepts":15861},[],[],{"space":15863,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15865,"publishedVersion":246,"revision":59,"contentType":15867,"locale":27},{"sys":15864},{"type":12,"linkType":13,"id":14},{"sys":15866},{"id":20,"type":12,"linkType":21},{"sys":15868},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15870,"metaTitle":256,"metaDescription":257,"mainTitle":15871,"subtitle":276,"heroImage":15886,"ctaButton":299,"ctaLink":300},[255],{"data":15872,"content":15873,"nodeType":71},{},[15874,15880],{"data":15875,"content":15876,"nodeType":268},{},[15877],{"data":15878,"marks":15879,"value":267,"nodeType":79},{},[],{"data":15881,"content":15882,"nodeType":84},{},[15883],{"data":15884,"marks":15885,"value":275,"nodeType":79},{},[],{"metadata":15887,"sys":15890,"fields":15895},{"tags":15888,"concepts":15889},[],[],{"space":15891,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15893,"publishedVersion":59,"revision":22,"locale":27},{"sys":15892},{"type":12,"linkType":13,"id":14},{"sys":15894},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15896},{"url":291,"details":15897,"fileName":297,"contentType":298},{"size":293,"image":15898},{"width":295,"height":296},{"sys":15900,"fields":15903},{"id":15901,"createdAt":15902},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":15904,"slug":15905,"articleIntro":-1,"category":15906},"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",[15907],{"metadata":15908,"sys":15911,"fields":15918},{"tags":15909,"concepts":15910},[],[],{"space":15912,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15914,"publishedVersion":246,"revision":59,"contentType":15916,"locale":27},{"sys":15913},{"type":12,"linkType":13,"id":14},{"sys":15915},{"id":20,"type":12,"linkType":21},{"sys":15917},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15919,"metaTitle":256,"metaDescription":257,"mainTitle":15920,"subtitle":276,"heroImage":15935,"ctaButton":299,"ctaLink":300},[255],{"data":15921,"content":15922,"nodeType":71},{},[15923,15929],{"data":15924,"content":15925,"nodeType":268},{},[15926],{"data":15927,"marks":15928,"value":267,"nodeType":79},{},[],{"data":15930,"content":15931,"nodeType":84},{},[15932],{"data":15933,"marks":15934,"value":275,"nodeType":79},{},[],{"metadata":15936,"sys":15939,"fields":15944},{"tags":15937,"concepts":15938},[],[],{"space":15940,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15942,"publishedVersion":59,"revision":22,"locale":27},{"sys":15941},{"type":12,"linkType":13,"id":14},{"sys":15943},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15945},{"url":291,"details":15946,"fileName":297,"contentType":298},{"size":293,"image":15947},{"width":295,"height":296},{"sys":15949,"fields":15952},{"id":15950,"createdAt":15951},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":15953,"slug":15954,"articleIntro":-1,"category":15955},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[15956],{"metadata":15957,"sys":15960,"fields":15967},{"tags":15958,"concepts":15959},[],[],{"space":15961,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":15963,"publishedVersion":246,"revision":59,"contentType":15965,"locale":27},{"sys":15962},{"type":12,"linkType":13,"id":14},{"sys":15964},{"id":20,"type":12,"linkType":21},{"sys":15966},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":15968,"metaTitle":256,"metaDescription":257,"mainTitle":15969,"subtitle":276,"heroImage":15984,"ctaButton":299,"ctaLink":300},[255],{"data":15970,"content":15971,"nodeType":71},{},[15972,15978],{"data":15973,"content":15974,"nodeType":268},{},[15975],{"data":15976,"marks":15977,"value":267,"nodeType":79},{},[],{"data":15979,"content":15980,"nodeType":84},{},[15981],{"data":15982,"marks":15983,"value":275,"nodeType":79},{},[],{"metadata":15985,"sys":15988,"fields":15993},{"tags":15986,"concepts":15987},[],[],{"space":15989,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":15991,"publishedVersion":59,"revision":22,"locale":27},{"sys":15990},{"type":12,"linkType":13,"id":14},{"sys":15992},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":15994},{"url":291,"details":15995,"fileName":297,"contentType":298},{"size":293,"image":15996},{"width":295,"height":296},{"sys":15998,"fields":16001},{"id":15999,"createdAt":16000},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":16002,"slug":16003,"articleIntro":16002,"category":16004},"2751 - Dépôts","compte-2751-depots",[16005],{"metadata":16006,"sys":16009,"fields":16016},{"tags":16007,"concepts":16008},[],[],{"space":16010,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16012,"publishedVersion":246,"revision":59,"contentType":16014,"locale":27},{"sys":16011},{"type":12,"linkType":13,"id":14},{"sys":16013},{"id":20,"type":12,"linkType":21},{"sys":16015},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16017,"metaTitle":256,"metaDescription":257,"mainTitle":16018,"subtitle":276,"heroImage":16033,"ctaButton":299,"ctaLink":300},[255],{"data":16019,"content":16020,"nodeType":71},{},[16021,16027],{"data":16022,"content":16023,"nodeType":268},{},[16024],{"data":16025,"marks":16026,"value":267,"nodeType":79},{},[],{"data":16028,"content":16029,"nodeType":84},{},[16030],{"data":16031,"marks":16032,"value":275,"nodeType":79},{},[],{"metadata":16034,"sys":16037,"fields":16042},{"tags":16035,"concepts":16036},[],[],{"space":16038,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16040,"publishedVersion":59,"revision":22,"locale":27},{"sys":16039},{"type":12,"linkType":13,"id":14},{"sys":16041},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16043},{"url":291,"details":16044,"fileName":297,"contentType":298},{"size":293,"image":16045},{"width":295,"height":296},{"sys":16047,"fields":16050},{"id":16048,"createdAt":16049},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":16051,"slug":16052,"articleIntro":16051,"category":16053},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[16054],{"metadata":16055,"sys":16058,"fields":16065},{"tags":16056,"concepts":16057},[],[],{"space":16059,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16061,"publishedVersion":246,"revision":59,"contentType":16063,"locale":27},{"sys":16060},{"type":12,"linkType":13,"id":14},{"sys":16062},{"id":20,"type":12,"linkType":21},{"sys":16064},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16066,"metaTitle":256,"metaDescription":257,"mainTitle":16067,"subtitle":276,"heroImage":16082,"ctaButton":299,"ctaLink":300},[255],{"data":16068,"content":16069,"nodeType":71},{},[16070,16076],{"data":16071,"content":16072,"nodeType":268},{},[16073],{"data":16074,"marks":16075,"value":267,"nodeType":79},{},[],{"data":16077,"content":16078,"nodeType":84},{},[16079],{"data":16080,"marks":16081,"value":275,"nodeType":79},{},[],{"metadata":16083,"sys":16086,"fields":16091},{"tags":16084,"concepts":16085},[],[],{"space":16087,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16089,"publishedVersion":59,"revision":22,"locale":27},{"sys":16088},{"type":12,"linkType":13,"id":14},{"sys":16090},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16092},{"url":291,"details":16093,"fileName":297,"contentType":298},{"size":293,"image":16094},{"width":295,"height":296},{"sys":16096,"fields":16099},{"id":16097,"createdAt":16098},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":16100,"slug":16101,"articleIntro":16100,"category":16102},"1688 - Intérêts courus","compte-1688-interets-courus",[16103],{"metadata":16104,"sys":16107,"fields":16114},{"tags":16105,"concepts":16106},[],[],{"space":16108,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16110,"publishedVersion":246,"revision":59,"contentType":16112,"locale":27},{"sys":16109},{"type":12,"linkType":13,"id":14},{"sys":16111},{"id":20,"type":12,"linkType":21},{"sys":16113},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16115,"metaTitle":256,"metaDescription":257,"mainTitle":16116,"subtitle":276,"heroImage":16131,"ctaButton":299,"ctaLink":300},[255],{"data":16117,"content":16118,"nodeType":71},{},[16119,16125],{"data":16120,"content":16121,"nodeType":268},{},[16122],{"data":16123,"marks":16124,"value":267,"nodeType":79},{},[],{"data":16126,"content":16127,"nodeType":84},{},[16128],{"data":16129,"marks":16130,"value":275,"nodeType":79},{},[],{"metadata":16132,"sys":16135,"fields":16140},{"tags":16133,"concepts":16134},[],[],{"space":16136,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16138,"publishedVersion":59,"revision":22,"locale":27},{"sys":16137},{"type":12,"linkType":13,"id":14},{"sys":16139},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16141},{"url":291,"details":16142,"fileName":297,"contentType":298},{"size":293,"image":16143},{"width":295,"height":296},{"sys":16145,"fields":16148},{"id":16146,"createdAt":16147},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":16149,"slug":16150,"articleIntro":16149,"category":16151},"6021 - Matières consommables","compte-6021-matieres-consommables",[16152],{"metadata":16153,"sys":16156,"fields":16163},{"tags":16154,"concepts":16155},[],[],{"space":16157,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16159,"publishedVersion":246,"revision":59,"contentType":16161,"locale":27},{"sys":16158},{"type":12,"linkType":13,"id":14},{"sys":16160},{"id":20,"type":12,"linkType":21},{"sys":16162},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16164,"metaTitle":256,"metaDescription":257,"mainTitle":16165,"subtitle":276,"heroImage":16180,"ctaButton":299,"ctaLink":300},[255],{"data":16166,"content":16167,"nodeType":71},{},[16168,16174],{"data":16169,"content":16170,"nodeType":268},{},[16171],{"data":16172,"marks":16173,"value":267,"nodeType":79},{},[],{"data":16175,"content":16176,"nodeType":84},{},[16177],{"data":16178,"marks":16179,"value":275,"nodeType":79},{},[],{"metadata":16181,"sys":16184,"fields":16189},{"tags":16182,"concepts":16183},[],[],{"space":16185,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16187,"publishedVersion":59,"revision":22,"locale":27},{"sys":16186},{"type":12,"linkType":13,"id":14},{"sys":16188},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16190},{"url":291,"details":16191,"fileName":297,"contentType":298},{"size":293,"image":16192},{"width":295,"height":296},{"sys":16194,"fields":16197},{"id":16195,"createdAt":16196},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":16198,"slug":16199,"articleIntro":16198,"category":16200},"472 - Comptes d'attente","compte-472-comptes-d-attente",[16201],{"metadata":16202,"sys":16205,"fields":16212},{"tags":16203,"concepts":16204},[],[],{"space":16206,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16208,"publishedVersion":246,"revision":59,"contentType":16210,"locale":27},{"sys":16207},{"type":12,"linkType":13,"id":14},{"sys":16209},{"id":20,"type":12,"linkType":21},{"sys":16211},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16213,"metaTitle":256,"metaDescription":257,"mainTitle":16214,"subtitle":276,"heroImage":16229,"ctaButton":299,"ctaLink":300},[255],{"data":16215,"content":16216,"nodeType":71},{},[16217,16223],{"data":16218,"content":16219,"nodeType":268},{},[16220],{"data":16221,"marks":16222,"value":267,"nodeType":79},{},[],{"data":16224,"content":16225,"nodeType":84},{},[16226],{"data":16227,"marks":16228,"value":275,"nodeType":79},{},[],{"metadata":16230,"sys":16233,"fields":16238},{"tags":16231,"concepts":16232},[],[],{"space":16234,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16236,"publishedVersion":59,"revision":22,"locale":27},{"sys":16235},{"type":12,"linkType":13,"id":14},{"sys":16237},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16239},{"url":291,"details":16240,"fileName":297,"contentType":298},{"size":293,"image":16241},{"width":295,"height":296},{"sys":16243,"fields":16246},{"id":16244,"createdAt":16245},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":16247,"slug":16248,"articleIntro":16247,"category":16249},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[16250],{"metadata":16251,"sys":16254,"fields":16261},{"tags":16252,"concepts":16253},[],[],{"space":16255,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16257,"publishedVersion":246,"revision":59,"contentType":16259,"locale":27},{"sys":16256},{"type":12,"linkType":13,"id":14},{"sys":16258},{"id":20,"type":12,"linkType":21},{"sys":16260},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16262,"metaTitle":256,"metaDescription":257,"mainTitle":16263,"subtitle":276,"heroImage":16278,"ctaButton":299,"ctaLink":300},[255],{"data":16264,"content":16265,"nodeType":71},{},[16266,16272],{"data":16267,"content":16268,"nodeType":268},{},[16269],{"data":16270,"marks":16271,"value":267,"nodeType":79},{},[],{"data":16273,"content":16274,"nodeType":84},{},[16275],{"data":16276,"marks":16277,"value":275,"nodeType":79},{},[],{"metadata":16279,"sys":16282,"fields":16287},{"tags":16280,"concepts":16281},[],[],{"space":16283,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16285,"publishedVersion":59,"revision":22,"locale":27},{"sys":16284},{"type":12,"linkType":13,"id":14},{"sys":16286},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16288},{"url":291,"details":16289,"fileName":297,"contentType":298},{"size":293,"image":16290},{"width":295,"height":296},{"sys":16292,"fields":16295},{"id":16293,"createdAt":16294},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":16296,"slug":16297,"articleIntro":16296,"category":16298},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[16299],{"metadata":16300,"sys":16303,"fields":16310},{"tags":16301,"concepts":16302},[],[],{"space":16304,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16306,"publishedVersion":246,"revision":59,"contentType":16308,"locale":27},{"sys":16305},{"type":12,"linkType":13,"id":14},{"sys":16307},{"id":20,"type":12,"linkType":21},{"sys":16309},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16311,"metaTitle":256,"metaDescription":257,"mainTitle":16312,"subtitle":276,"heroImage":16327,"ctaButton":299,"ctaLink":300},[255],{"data":16313,"content":16314,"nodeType":71},{},[16315,16321],{"data":16316,"content":16317,"nodeType":268},{},[16318],{"data":16319,"marks":16320,"value":267,"nodeType":79},{},[],{"data":16322,"content":16323,"nodeType":84},{},[16324],{"data":16325,"marks":16326,"value":275,"nodeType":79},{},[],{"metadata":16328,"sys":16331,"fields":16336},{"tags":16329,"concepts":16330},[],[],{"space":16332,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16334,"publishedVersion":59,"revision":22,"locale":27},{"sys":16333},{"type":12,"linkType":13,"id":14},{"sys":16335},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16337},{"url":291,"details":16338,"fileName":297,"contentType":298},{"size":293,"image":16339},{"width":295,"height":296},{"sys":16341,"fields":16344},{"id":16342,"createdAt":16343},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":16345,"slug":16346,"articleIntro":16345,"category":16347},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[16348],{"metadata":16349,"sys":16352,"fields":16359},{"tags":16350,"concepts":16351},[],[],{"space":16353,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16355,"publishedVersion":246,"revision":59,"contentType":16357,"locale":27},{"sys":16354},{"type":12,"linkType":13,"id":14},{"sys":16356},{"id":20,"type":12,"linkType":21},{"sys":16358},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16360,"metaTitle":256,"metaDescription":257,"mainTitle":16361,"subtitle":276,"heroImage":16376,"ctaButton":299,"ctaLink":300},[255],{"data":16362,"content":16363,"nodeType":71},{},[16364,16370],{"data":16365,"content":16366,"nodeType":268},{},[16367],{"data":16368,"marks":16369,"value":267,"nodeType":79},{},[],{"data":16371,"content":16372,"nodeType":84},{},[16373],{"data":16374,"marks":16375,"value":275,"nodeType":79},{},[],{"metadata":16377,"sys":16380,"fields":16385},{"tags":16378,"concepts":16379},[],[],{"space":16381,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16383,"publishedVersion":59,"revision":22,"locale":27},{"sys":16382},{"type":12,"linkType":13,"id":14},{"sys":16384},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16386},{"url":291,"details":16387,"fileName":297,"contentType":298},{"size":293,"image":16388},{"width":295,"height":296},{"sys":16390,"fields":16393},{"id":16391,"createdAt":16392},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":16394,"slug":16395,"articleIntro":16394,"category":16396},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[16397],{"metadata":16398,"sys":16401,"fields":16408},{"tags":16399,"concepts":16400},[],[],{"space":16402,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16404,"publishedVersion":246,"revision":59,"contentType":16406,"locale":27},{"sys":16403},{"type":12,"linkType":13,"id":14},{"sys":16405},{"id":20,"type":12,"linkType":21},{"sys":16407},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16409,"metaTitle":256,"metaDescription":257,"mainTitle":16410,"subtitle":276,"heroImage":16425,"ctaButton":299,"ctaLink":300},[255],{"data":16411,"content":16412,"nodeType":71},{},[16413,16419],{"data":16414,"content":16415,"nodeType":268},{},[16416],{"data":16417,"marks":16418,"value":267,"nodeType":79},{},[],{"data":16420,"content":16421,"nodeType":84},{},[16422],{"data":16423,"marks":16424,"value":275,"nodeType":79},{},[],{"metadata":16426,"sys":16429,"fields":16434},{"tags":16427,"concepts":16428},[],[],{"space":16430,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16432,"publishedVersion":59,"revision":22,"locale":27},{"sys":16431},{"type":12,"linkType":13,"id":14},{"sys":16433},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16435},{"url":291,"details":16436,"fileName":297,"contentType":298},{"size":293,"image":16437},{"width":295,"height":296},{"sys":16439,"fields":16442},{"id":16440,"createdAt":16441},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":16443,"slug":16444,"articleIntro":16443,"category":16445},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[16446],{"metadata":16447,"sys":16450,"fields":16457},{"tags":16448,"concepts":16449},[],[],{"space":16451,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16453,"publishedVersion":246,"revision":59,"contentType":16455,"locale":27},{"sys":16452},{"type":12,"linkType":13,"id":14},{"sys":16454},{"id":20,"type":12,"linkType":21},{"sys":16456},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16458,"metaTitle":256,"metaDescription":257,"mainTitle":16459,"subtitle":276,"heroImage":16474,"ctaButton":299,"ctaLink":300},[255],{"data":16460,"content":16461,"nodeType":71},{},[16462,16468],{"data":16463,"content":16464,"nodeType":268},{},[16465],{"data":16466,"marks":16467,"value":267,"nodeType":79},{},[],{"data":16469,"content":16470,"nodeType":84},{},[16471],{"data":16472,"marks":16473,"value":275,"nodeType":79},{},[],{"metadata":16475,"sys":16478,"fields":16483},{"tags":16476,"concepts":16477},[],[],{"space":16479,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16481,"publishedVersion":59,"revision":22,"locale":27},{"sys":16480},{"type":12,"linkType":13,"id":14},{"sys":16482},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16484},{"url":291,"details":16485,"fileName":297,"contentType":298},{"size":293,"image":16486},{"width":295,"height":296},{"sys":16488,"fields":16491},{"id":16489,"createdAt":16490},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":16492,"slug":16493,"articleIntro":16492,"category":16494},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[16495],{"metadata":16496,"sys":16499,"fields":16506},{"tags":16497,"concepts":16498},[],[],{"space":16500,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16502,"publishedVersion":246,"revision":59,"contentType":16504,"locale":27},{"sys":16501},{"type":12,"linkType":13,"id":14},{"sys":16503},{"id":20,"type":12,"linkType":21},{"sys":16505},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16507,"metaTitle":256,"metaDescription":257,"mainTitle":16508,"subtitle":276,"heroImage":16523,"ctaButton":299,"ctaLink":300},[255],{"data":16509,"content":16510,"nodeType":71},{},[16511,16517],{"data":16512,"content":16513,"nodeType":268},{},[16514],{"data":16515,"marks":16516,"value":267,"nodeType":79},{},[],{"data":16518,"content":16519,"nodeType":84},{},[16520],{"data":16521,"marks":16522,"value":275,"nodeType":79},{},[],{"metadata":16524,"sys":16527,"fields":16532},{"tags":16525,"concepts":16526},[],[],{"space":16528,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16530,"publishedVersion":59,"revision":22,"locale":27},{"sys":16529},{"type":12,"linkType":13,"id":14},{"sys":16531},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16533},{"url":291,"details":16534,"fileName":297,"contentType":298},{"size":293,"image":16535},{"width":295,"height":296},{"sys":16537,"fields":16540},{"id":16538,"createdAt":16539},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":16541,"slug":16542,"articleIntro":16541,"category":16543},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[16544],{"metadata":16545,"sys":16548,"fields":16555},{"tags":16546,"concepts":16547},[],[],{"space":16549,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16551,"publishedVersion":246,"revision":59,"contentType":16553,"locale":27},{"sys":16550},{"type":12,"linkType":13,"id":14},{"sys":16552},{"id":20,"type":12,"linkType":21},{"sys":16554},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16556,"metaTitle":256,"metaDescription":257,"mainTitle":16557,"subtitle":276,"heroImage":16572,"ctaButton":299,"ctaLink":300},[255],{"data":16558,"content":16559,"nodeType":71},{},[16560,16566],{"data":16561,"content":16562,"nodeType":268},{},[16563],{"data":16564,"marks":16565,"value":267,"nodeType":79},{},[],{"data":16567,"content":16568,"nodeType":84},{},[16569],{"data":16570,"marks":16571,"value":275,"nodeType":79},{},[],{"metadata":16573,"sys":16576,"fields":16581},{"tags":16574,"concepts":16575},[],[],{"space":16577,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16579,"publishedVersion":59,"revision":22,"locale":27},{"sys":16578},{"type":12,"linkType":13,"id":14},{"sys":16580},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16582},{"url":291,"details":16583,"fileName":297,"contentType":298},{"size":293,"image":16584},{"width":295,"height":296},{"sys":16586,"fields":16589},{"id":16587,"createdAt":16588},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":16590,"slug":16591,"articleIntro":-1,"category":16592},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[16593],{"metadata":16594,"sys":16597,"fields":16604},{"tags":16595,"concepts":16596},[],[],{"space":16598,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16600,"publishedVersion":246,"revision":59,"contentType":16602,"locale":27},{"sys":16599},{"type":12,"linkType":13,"id":14},{"sys":16601},{"id":20,"type":12,"linkType":21},{"sys":16603},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16605,"metaTitle":256,"metaDescription":257,"mainTitle":16606,"subtitle":276,"heroImage":16621,"ctaButton":299,"ctaLink":300},[255],{"data":16607,"content":16608,"nodeType":71},{},[16609,16615],{"data":16610,"content":16611,"nodeType":268},{},[16612],{"data":16613,"marks":16614,"value":267,"nodeType":79},{},[],{"data":16616,"content":16617,"nodeType":84},{},[16618],{"data":16619,"marks":16620,"value":275,"nodeType":79},{},[],{"metadata":16622,"sys":16625,"fields":16630},{"tags":16623,"concepts":16624},[],[],{"space":16626,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16628,"publishedVersion":59,"revision":22,"locale":27},{"sys":16627},{"type":12,"linkType":13,"id":14},{"sys":16629},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16631},{"url":291,"details":16632,"fileName":297,"contentType":298},{"size":293,"image":16633},{"width":295,"height":296},{"sys":16635,"fields":16638},{"id":16636,"createdAt":16637},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":16639,"slug":16640,"articleIntro":-1,"category":16641},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[16642],{"metadata":16643,"sys":16646,"fields":16653},{"tags":16644,"concepts":16645},[],[],{"space":16647,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16649,"publishedVersion":246,"revision":59,"contentType":16651,"locale":27},{"sys":16648},{"type":12,"linkType":13,"id":14},{"sys":16650},{"id":20,"type":12,"linkType":21},{"sys":16652},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16654,"metaTitle":256,"metaDescription":257,"mainTitle":16655,"subtitle":276,"heroImage":16670,"ctaButton":299,"ctaLink":300},[255],{"data":16656,"content":16657,"nodeType":71},{},[16658,16664],{"data":16659,"content":16660,"nodeType":268},{},[16661],{"data":16662,"marks":16663,"value":267,"nodeType":79},{},[],{"data":16665,"content":16666,"nodeType":84},{},[16667],{"data":16668,"marks":16669,"value":275,"nodeType":79},{},[],{"metadata":16671,"sys":16674,"fields":16679},{"tags":16672,"concepts":16673},[],[],{"space":16675,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16677,"publishedVersion":59,"revision":22,"locale":27},{"sys":16676},{"type":12,"linkType":13,"id":14},{"sys":16678},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16680},{"url":291,"details":16681,"fileName":297,"contentType":298},{"size":293,"image":16682},{"width":295,"height":296},{"sys":16684,"fields":16687},{"id":16685,"createdAt":16686},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":16688,"slug":16689,"articleIntro":16688,"category":16690},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[16691],{"metadata":16692,"sys":16695,"fields":16702},{"tags":16693,"concepts":16694},[],[],{"space":16696,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16698,"publishedVersion":246,"revision":59,"contentType":16700,"locale":27},{"sys":16697},{"type":12,"linkType":13,"id":14},{"sys":16699},{"id":20,"type":12,"linkType":21},{"sys":16701},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16703,"metaTitle":256,"metaDescription":257,"mainTitle":16704,"subtitle":276,"heroImage":16719,"ctaButton":299,"ctaLink":300},[255],{"data":16705,"content":16706,"nodeType":71},{},[16707,16713],{"data":16708,"content":16709,"nodeType":268},{},[16710],{"data":16711,"marks":16712,"value":267,"nodeType":79},{},[],{"data":16714,"content":16715,"nodeType":84},{},[16716],{"data":16717,"marks":16718,"value":275,"nodeType":79},{},[],{"metadata":16720,"sys":16723,"fields":16728},{"tags":16721,"concepts":16722},[],[],{"space":16724,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16726,"publishedVersion":59,"revision":22,"locale":27},{"sys":16725},{"type":12,"linkType":13,"id":14},{"sys":16727},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16729},{"url":291,"details":16730,"fileName":297,"contentType":298},{"size":293,"image":16731},{"width":295,"height":296},{"sys":16733,"fields":16736},{"id":16734,"createdAt":16735},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":16737,"slug":16738,"articleIntro":-1,"category":16739},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[16740],{"metadata":16741,"sys":16744,"fields":16751},{"tags":16742,"concepts":16743},[],[],{"space":16745,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16747,"publishedVersion":246,"revision":59,"contentType":16749,"locale":27},{"sys":16746},{"type":12,"linkType":13,"id":14},{"sys":16748},{"id":20,"type":12,"linkType":21},{"sys":16750},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16752,"metaTitle":256,"metaDescription":257,"mainTitle":16753,"subtitle":276,"heroImage":16768,"ctaButton":299,"ctaLink":300},[255],{"data":16754,"content":16755,"nodeType":71},{},[16756,16762],{"data":16757,"content":16758,"nodeType":268},{},[16759],{"data":16760,"marks":16761,"value":267,"nodeType":79},{},[],{"data":16763,"content":16764,"nodeType":84},{},[16765],{"data":16766,"marks":16767,"value":275,"nodeType":79},{},[],{"metadata":16769,"sys":16772,"fields":16777},{"tags":16770,"concepts":16771},[],[],{"space":16773,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16775,"publishedVersion":59,"revision":22,"locale":27},{"sys":16774},{"type":12,"linkType":13,"id":14},{"sys":16776},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16778},{"url":291,"details":16779,"fileName":297,"contentType":298},{"size":293,"image":16780},{"width":295,"height":296},{"sys":16782,"fields":16785},{"id":16783,"createdAt":16784},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":16786,"slug":16787,"articleIntro":16788,"category":16789},"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.",[16790],{"metadata":16791,"sys":16794,"fields":16801},{"tags":16792,"concepts":16793},[],[],{"space":16795,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16797,"publishedVersion":246,"revision":59,"contentType":16799,"locale":27},{"sys":16796},{"type":12,"linkType":13,"id":14},{"sys":16798},{"id":20,"type":12,"linkType":21},{"sys":16800},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16802,"metaTitle":256,"metaDescription":257,"mainTitle":16803,"subtitle":276,"heroImage":16818,"ctaButton":299,"ctaLink":300},[255],{"data":16804,"content":16805,"nodeType":71},{},[16806,16812],{"data":16807,"content":16808,"nodeType":268},{},[16809],{"data":16810,"marks":16811,"value":267,"nodeType":79},{},[],{"data":16813,"content":16814,"nodeType":84},{},[16815],{"data":16816,"marks":16817,"value":275,"nodeType":79},{},[],{"metadata":16819,"sys":16822,"fields":16827},{"tags":16820,"concepts":16821},[],[],{"space":16823,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16825,"publishedVersion":59,"revision":22,"locale":27},{"sys":16824},{"type":12,"linkType":13,"id":14},{"sys":16826},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16828},{"url":291,"details":16829,"fileName":297,"contentType":298},{"size":293,"image":16830},{"width":295,"height":296},{"sys":16832,"fields":16835},{"id":16833,"createdAt":16834},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":16836,"slug":16837,"articleIntro":-1,"category":16838},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[16839],{"metadata":16840,"sys":16843,"fields":16850},{"tags":16841,"concepts":16842},[],[],{"space":16844,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16846,"publishedVersion":246,"revision":59,"contentType":16848,"locale":27},{"sys":16845},{"type":12,"linkType":13,"id":14},{"sys":16847},{"id":20,"type":12,"linkType":21},{"sys":16849},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16851,"metaTitle":256,"metaDescription":257,"mainTitle":16852,"subtitle":276,"heroImage":16867,"ctaButton":299,"ctaLink":300},[255],{"data":16853,"content":16854,"nodeType":71},{},[16855,16861],{"data":16856,"content":16857,"nodeType":268},{},[16858],{"data":16859,"marks":16860,"value":267,"nodeType":79},{},[],{"data":16862,"content":16863,"nodeType":84},{},[16864],{"data":16865,"marks":16866,"value":275,"nodeType":79},{},[],{"metadata":16868,"sys":16871,"fields":16876},{"tags":16869,"concepts":16870},[],[],{"space":16872,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16874,"publishedVersion":59,"revision":22,"locale":27},{"sys":16873},{"type":12,"linkType":13,"id":14},{"sys":16875},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16877},{"url":291,"details":16878,"fileName":297,"contentType":298},{"size":293,"image":16879},{"width":295,"height":296},{"sys":16881,"fields":16884},{"id":16882,"createdAt":16883},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":16885,"slug":16886,"articleIntro":-1,"category":16887},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[16888],{"metadata":16889,"sys":16892,"fields":16899},{"tags":16890,"concepts":16891},[],[],{"space":16893,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16895,"publishedVersion":246,"revision":59,"contentType":16897,"locale":27},{"sys":16894},{"type":12,"linkType":13,"id":14},{"sys":16896},{"id":20,"type":12,"linkType":21},{"sys":16898},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16900,"metaTitle":256,"metaDescription":257,"mainTitle":16901,"subtitle":276,"heroImage":16916,"ctaButton":299,"ctaLink":300},[255],{"data":16902,"content":16903,"nodeType":71},{},[16904,16910],{"data":16905,"content":16906,"nodeType":268},{},[16907],{"data":16908,"marks":16909,"value":267,"nodeType":79},{},[],{"data":16911,"content":16912,"nodeType":84},{},[16913],{"data":16914,"marks":16915,"value":275,"nodeType":79},{},[],{"metadata":16917,"sys":16920,"fields":16925},{"tags":16918,"concepts":16919},[],[],{"space":16921,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16923,"publishedVersion":59,"revision":22,"locale":27},{"sys":16922},{"type":12,"linkType":13,"id":14},{"sys":16924},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16926},{"url":291,"details":16927,"fileName":297,"contentType":298},{"size":293,"image":16928},{"width":295,"height":296},{"sys":16930,"fields":16933},{"id":16931,"createdAt":16932},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":16934,"slug":16935,"articleIntro":16934,"category":16936},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[16937],{"metadata":16938,"sys":16941,"fields":16948},{"tags":16939,"concepts":16940},[],[],{"space":16942,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16944,"publishedVersion":246,"revision":59,"contentType":16946,"locale":27},{"sys":16943},{"type":12,"linkType":13,"id":14},{"sys":16945},{"id":20,"type":12,"linkType":21},{"sys":16947},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16949,"metaTitle":256,"metaDescription":257,"mainTitle":16950,"subtitle":276,"heroImage":16965,"ctaButton":299,"ctaLink":300},[255],{"data":16951,"content":16952,"nodeType":71},{},[16953,16959],{"data":16954,"content":16955,"nodeType":268},{},[16956],{"data":16957,"marks":16958,"value":267,"nodeType":79},{},[],{"data":16960,"content":16961,"nodeType":84},{},[16962],{"data":16963,"marks":16964,"value":275,"nodeType":79},{},[],{"metadata":16966,"sys":16969,"fields":16974},{"tags":16967,"concepts":16968},[],[],{"space":16970,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":16972,"publishedVersion":59,"revision":22,"locale":27},{"sys":16971},{"type":12,"linkType":13,"id":14},{"sys":16973},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":16975},{"url":291,"details":16976,"fileName":297,"contentType":298},{"size":293,"image":16977},{"width":295,"height":296},{"sys":16979,"fields":16982},{"id":16980,"createdAt":16981},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":16983,"slug":16984,"articleIntro":-1,"category":16985},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[16986],{"metadata":16987,"sys":16990,"fields":16997},{"tags":16988,"concepts":16989},[],[],{"space":16991,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":16993,"publishedVersion":246,"revision":59,"contentType":16995,"locale":27},{"sys":16992},{"type":12,"linkType":13,"id":14},{"sys":16994},{"id":20,"type":12,"linkType":21},{"sys":16996},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":16998,"metaTitle":256,"metaDescription":257,"mainTitle":16999,"subtitle":276,"heroImage":17014,"ctaButton":299,"ctaLink":300},[255],{"data":17000,"content":17001,"nodeType":71},{},[17002,17008],{"data":17003,"content":17004,"nodeType":268},{},[17005],{"data":17006,"marks":17007,"value":267,"nodeType":79},{},[],{"data":17009,"content":17010,"nodeType":84},{},[17011],{"data":17012,"marks":17013,"value":275,"nodeType":79},{},[],{"metadata":17015,"sys":17018,"fields":17023},{"tags":17016,"concepts":17017},[],[],{"space":17019,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17021,"publishedVersion":59,"revision":22,"locale":27},{"sys":17020},{"type":12,"linkType":13,"id":14},{"sys":17022},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17024},{"url":291,"details":17025,"fileName":297,"contentType":298},{"size":293,"image":17026},{"width":295,"height":296},{"sys":17028,"fields":17031},{"id":17029,"createdAt":17030},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":17032,"slug":17033,"articleIntro":17032,"category":17034},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[17035],{"metadata":17036,"sys":17039,"fields":17046},{"tags":17037,"concepts":17038},[],[],{"space":17040,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17042,"publishedVersion":246,"revision":59,"contentType":17044,"locale":27},{"sys":17041},{"type":12,"linkType":13,"id":14},{"sys":17043},{"id":20,"type":12,"linkType":21},{"sys":17045},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17047,"metaTitle":256,"metaDescription":257,"mainTitle":17048,"subtitle":276,"heroImage":17063,"ctaButton":299,"ctaLink":300},[255],{"data":17049,"content":17050,"nodeType":71},{},[17051,17057],{"data":17052,"content":17053,"nodeType":268},{},[17054],{"data":17055,"marks":17056,"value":267,"nodeType":79},{},[],{"data":17058,"content":17059,"nodeType":84},{},[17060],{"data":17061,"marks":17062,"value":275,"nodeType":79},{},[],{"metadata":17064,"sys":17067,"fields":17072},{"tags":17065,"concepts":17066},[],[],{"space":17068,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17070,"publishedVersion":59,"revision":22,"locale":27},{"sys":17069},{"type":12,"linkType":13,"id":14},{"sys":17071},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17073},{"url":291,"details":17074,"fileName":297,"contentType":298},{"size":293,"image":17075},{"width":295,"height":296},{"sys":17077,"fields":17080},{"id":17078,"createdAt":17079},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":17081,"slug":17082,"articleIntro":17081,"category":17083},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[17084],{"metadata":17085,"sys":17088,"fields":17095},{"tags":17086,"concepts":17087},[],[],{"space":17089,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17091,"publishedVersion":246,"revision":59,"contentType":17093,"locale":27},{"sys":17090},{"type":12,"linkType":13,"id":14},{"sys":17092},{"id":20,"type":12,"linkType":21},{"sys":17094},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17096,"metaTitle":256,"metaDescription":257,"mainTitle":17097,"subtitle":276,"heroImage":17112,"ctaButton":299,"ctaLink":300},[255],{"data":17098,"content":17099,"nodeType":71},{},[17100,17106],{"data":17101,"content":17102,"nodeType":268},{},[17103],{"data":17104,"marks":17105,"value":267,"nodeType":79},{},[],{"data":17107,"content":17108,"nodeType":84},{},[17109],{"data":17110,"marks":17111,"value":275,"nodeType":79},{},[],{"metadata":17113,"sys":17116,"fields":17121},{"tags":17114,"concepts":17115},[],[],{"space":17117,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17119,"publishedVersion":59,"revision":22,"locale":27},{"sys":17118},{"type":12,"linkType":13,"id":14},{"sys":17120},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17122},{"url":291,"details":17123,"fileName":297,"contentType":298},{"size":293,"image":17124},{"width":295,"height":296},{"sys":17126,"fields":17129},{"id":17127,"createdAt":17128},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":17130,"slug":17131,"articleIntro":-1,"category":17132},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[17133],{"metadata":17134,"sys":17137,"fields":17144},{"tags":17135,"concepts":17136},[],[],{"space":17138,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17140,"publishedVersion":246,"revision":59,"contentType":17142,"locale":27},{"sys":17139},{"type":12,"linkType":13,"id":14},{"sys":17141},{"id":20,"type":12,"linkType":21},{"sys":17143},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17145,"metaTitle":256,"metaDescription":257,"mainTitle":17146,"subtitle":276,"heroImage":17161,"ctaButton":299,"ctaLink":300},[255],{"data":17147,"content":17148,"nodeType":71},{},[17149,17155],{"data":17150,"content":17151,"nodeType":268},{},[17152],{"data":17153,"marks":17154,"value":267,"nodeType":79},{},[],{"data":17156,"content":17157,"nodeType":84},{},[17158],{"data":17159,"marks":17160,"value":275,"nodeType":79},{},[],{"metadata":17162,"sys":17165,"fields":17170},{"tags":17163,"concepts":17164},[],[],{"space":17166,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17168,"publishedVersion":59,"revision":22,"locale":27},{"sys":17167},{"type":12,"linkType":13,"id":14},{"sys":17169},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17171},{"url":291,"details":17172,"fileName":297,"contentType":298},{"size":293,"image":17173},{"width":295,"height":296},{"sys":17175,"fields":17178},{"id":17176,"createdAt":17177},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":17179,"slug":17180,"articleIntro":17179,"category":17181},"2748 - Autres prêts","compte-2748-autres-prets",[17182],{"metadata":17183,"sys":17186,"fields":17193},{"tags":17184,"concepts":17185},[],[],{"space":17187,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17189,"publishedVersion":246,"revision":59,"contentType":17191,"locale":27},{"sys":17188},{"type":12,"linkType":13,"id":14},{"sys":17190},{"id":20,"type":12,"linkType":21},{"sys":17192},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17194,"metaTitle":256,"metaDescription":257,"mainTitle":17195,"subtitle":276,"heroImage":17210,"ctaButton":299,"ctaLink":300},[255],{"data":17196,"content":17197,"nodeType":71},{},[17198,17204],{"data":17199,"content":17200,"nodeType":268},{},[17201],{"data":17202,"marks":17203,"value":267,"nodeType":79},{},[],{"data":17205,"content":17206,"nodeType":84},{},[17207],{"data":17208,"marks":17209,"value":275,"nodeType":79},{},[],{"metadata":17211,"sys":17214,"fields":17219},{"tags":17212,"concepts":17213},[],[],{"space":17215,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17217,"publishedVersion":59,"revision":22,"locale":27},{"sys":17216},{"type":12,"linkType":13,"id":14},{"sys":17218},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17220},{"url":291,"details":17221,"fileName":297,"contentType":298},{"size":293,"image":17222},{"width":295,"height":296},{"sys":17224,"fields":17227},{"id":17225,"createdAt":17226},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":17228,"slug":17229,"articleIntro":17228,"category":17230},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[17231],{"metadata":17232,"sys":17235,"fields":17242},{"tags":17233,"concepts":17234},[],[],{"space":17236,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17238,"publishedVersion":246,"revision":59,"contentType":17240,"locale":27},{"sys":17237},{"type":12,"linkType":13,"id":14},{"sys":17239},{"id":20,"type":12,"linkType":21},{"sys":17241},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17243,"metaTitle":256,"metaDescription":257,"mainTitle":17244,"subtitle":276,"heroImage":17259,"ctaButton":299,"ctaLink":300},[255],{"data":17245,"content":17246,"nodeType":71},{},[17247,17253],{"data":17248,"content":17249,"nodeType":268},{},[17250],{"data":17251,"marks":17252,"value":267,"nodeType":79},{},[],{"data":17254,"content":17255,"nodeType":84},{},[17256],{"data":17257,"marks":17258,"value":275,"nodeType":79},{},[],{"metadata":17260,"sys":17263,"fields":17268},{"tags":17261,"concepts":17262},[],[],{"space":17264,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17266,"publishedVersion":59,"revision":22,"locale":27},{"sys":17265},{"type":12,"linkType":13,"id":14},{"sys":17267},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17269},{"url":291,"details":17270,"fileName":297,"contentType":298},{"size":293,"image":17271},{"width":295,"height":296},{"sys":17273,"fields":17276},{"id":17274,"createdAt":17275},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":17277,"slug":17278,"articleIntro":17277,"category":17279},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[17280],{"metadata":17281,"sys":17284,"fields":17291},{"tags":17282,"concepts":17283},[],[],{"space":17285,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17287,"publishedVersion":246,"revision":59,"contentType":17289,"locale":27},{"sys":17286},{"type":12,"linkType":13,"id":14},{"sys":17288},{"id":20,"type":12,"linkType":21},{"sys":17290},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17292,"metaTitle":256,"metaDescription":257,"mainTitle":17293,"subtitle":276,"heroImage":17308,"ctaButton":299,"ctaLink":300},[255],{"data":17294,"content":17295,"nodeType":71},{},[17296,17302],{"data":17297,"content":17298,"nodeType":268},{},[17299],{"data":17300,"marks":17301,"value":267,"nodeType":79},{},[],{"data":17303,"content":17304,"nodeType":84},{},[17305],{"data":17306,"marks":17307,"value":275,"nodeType":79},{},[],{"metadata":17309,"sys":17312,"fields":17317},{"tags":17310,"concepts":17311},[],[],{"space":17313,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17315,"publishedVersion":59,"revision":22,"locale":27},{"sys":17314},{"type":12,"linkType":13,"id":14},{"sys":17316},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17318},{"url":291,"details":17319,"fileName":297,"contentType":298},{"size":293,"image":17320},{"width":295,"height":296},{"sys":17322,"fields":17325},{"id":17323,"createdAt":17324},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":17326,"slug":17327,"articleIntro":17326,"category":17328},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[17329],{"metadata":17330,"sys":17333,"fields":17340},{"tags":17331,"concepts":17332},[],[],{"space":17334,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17336,"publishedVersion":246,"revision":59,"contentType":17338,"locale":27},{"sys":17335},{"type":12,"linkType":13,"id":14},{"sys":17337},{"id":20,"type":12,"linkType":21},{"sys":17339},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17341,"metaTitle":256,"metaDescription":257,"mainTitle":17342,"subtitle":276,"heroImage":17357,"ctaButton":299,"ctaLink":300},[255],{"data":17343,"content":17344,"nodeType":71},{},[17345,17351],{"data":17346,"content":17347,"nodeType":268},{},[17348],{"data":17349,"marks":17350,"value":267,"nodeType":79},{},[],{"data":17352,"content":17353,"nodeType":84},{},[17354],{"data":17355,"marks":17356,"value":275,"nodeType":79},{},[],{"metadata":17358,"sys":17361,"fields":17366},{"tags":17359,"concepts":17360},[],[],{"space":17362,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17364,"publishedVersion":59,"revision":22,"locale":27},{"sys":17363},{"type":12,"linkType":13,"id":14},{"sys":17365},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17367},{"url":291,"details":17368,"fileName":297,"contentType":298},{"size":293,"image":17369},{"width":295,"height":296},{"sys":17371,"fields":17374},{"id":17372,"createdAt":17373},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":17375,"slug":17376,"articleIntro":17375,"category":17377},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[17378],{"metadata":17379,"sys":17382,"fields":17389},{"tags":17380,"concepts":17381},[],[],{"space":17383,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17385,"publishedVersion":246,"revision":59,"contentType":17387,"locale":27},{"sys":17384},{"type":12,"linkType":13,"id":14},{"sys":17386},{"id":20,"type":12,"linkType":21},{"sys":17388},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17390,"metaTitle":256,"metaDescription":257,"mainTitle":17391,"subtitle":276,"heroImage":17406,"ctaButton":299,"ctaLink":300},[255],{"data":17392,"content":17393,"nodeType":71},{},[17394,17400],{"data":17395,"content":17396,"nodeType":268},{},[17397],{"data":17398,"marks":17399,"value":267,"nodeType":79},{},[],{"data":17401,"content":17402,"nodeType":84},{},[17403],{"data":17404,"marks":17405,"value":275,"nodeType":79},{},[],{"metadata":17407,"sys":17410,"fields":17415},{"tags":17408,"concepts":17409},[],[],{"space":17411,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17413,"publishedVersion":59,"revision":22,"locale":27},{"sys":17412},{"type":12,"linkType":13,"id":14},{"sys":17414},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17416},{"url":291,"details":17417,"fileName":297,"contentType":298},{"size":293,"image":17418},{"width":295,"height":296},{"sys":17420,"fields":17423},{"id":17421,"createdAt":17422},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":17424,"slug":17425,"articleIntro":17424,"category":17426},"Compte 6237 - Publications","compte-6237-publications",[17427],{"metadata":17428,"sys":17431,"fields":17438},{"tags":17429,"concepts":17430},[],[],{"space":17432,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17434,"publishedVersion":246,"revision":59,"contentType":17436,"locale":27},{"sys":17433},{"type":12,"linkType":13,"id":14},{"sys":17435},{"id":20,"type":12,"linkType":21},{"sys":17437},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17439,"metaTitle":256,"metaDescription":257,"mainTitle":17440,"subtitle":276,"heroImage":17455,"ctaButton":299,"ctaLink":300},[255],{"data":17441,"content":17442,"nodeType":71},{},[17443,17449],{"data":17444,"content":17445,"nodeType":268},{},[17446],{"data":17447,"marks":17448,"value":267,"nodeType":79},{},[],{"data":17450,"content":17451,"nodeType":84},{},[17452],{"data":17453,"marks":17454,"value":275,"nodeType":79},{},[],{"metadata":17456,"sys":17459,"fields":17464},{"tags":17457,"concepts":17458},[],[],{"space":17460,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17462,"publishedVersion":59,"revision":22,"locale":27},{"sys":17461},{"type":12,"linkType":13,"id":14},{"sys":17463},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17465},{"url":291,"details":17466,"fileName":297,"contentType":298},{"size":293,"image":17467},{"width":295,"height":296},{"sys":17469,"fields":17472},{"id":17470,"createdAt":17471},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":17473,"slug":17474,"articleIntro":17473,"category":17475},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[17476],{"metadata":17477,"sys":17480,"fields":17487},{"tags":17478,"concepts":17479},[],[],{"space":17481,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17483,"publishedVersion":246,"revision":59,"contentType":17485,"locale":27},{"sys":17482},{"type":12,"linkType":13,"id":14},{"sys":17484},{"id":20,"type":12,"linkType":21},{"sys":17486},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17488,"metaTitle":256,"metaDescription":257,"mainTitle":17489,"subtitle":276,"heroImage":17504,"ctaButton":299,"ctaLink":300},[255],{"data":17490,"content":17491,"nodeType":71},{},[17492,17498],{"data":17493,"content":17494,"nodeType":268},{},[17495],{"data":17496,"marks":17497,"value":267,"nodeType":79},{},[],{"data":17499,"content":17500,"nodeType":84},{},[17501],{"data":17502,"marks":17503,"value":275,"nodeType":79},{},[],{"metadata":17505,"sys":17508,"fields":17513},{"tags":17506,"concepts":17507},[],[],{"space":17509,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17511,"publishedVersion":59,"revision":22,"locale":27},{"sys":17510},{"type":12,"linkType":13,"id":14},{"sys":17512},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17514},{"url":291,"details":17515,"fileName":297,"contentType":298},{"size":293,"image":17516},{"width":295,"height":296},{"sys":17518,"fields":17521},{"id":17519,"createdAt":17520},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":17522,"slug":17523,"articleIntro":-1,"category":17524},"Compte 71 - Production stockée","compte-71-production-stockee",[17525],{"metadata":17526,"sys":17529,"fields":17536},{"tags":17527,"concepts":17528},[],[],{"space":17530,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17532,"publishedVersion":246,"revision":59,"contentType":17534,"locale":27},{"sys":17531},{"type":12,"linkType":13,"id":14},{"sys":17533},{"id":20,"type":12,"linkType":21},{"sys":17535},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17537,"metaTitle":256,"metaDescription":257,"mainTitle":17538,"subtitle":276,"heroImage":17553,"ctaButton":299,"ctaLink":300},[255],{"data":17539,"content":17540,"nodeType":71},{},[17541,17547],{"data":17542,"content":17543,"nodeType":268},{},[17544],{"data":17545,"marks":17546,"value":267,"nodeType":79},{},[],{"data":17548,"content":17549,"nodeType":84},{},[17550],{"data":17551,"marks":17552,"value":275,"nodeType":79},{},[],{"metadata":17554,"sys":17557,"fields":17562},{"tags":17555,"concepts":17556},[],[],{"space":17558,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17560,"publishedVersion":59,"revision":22,"locale":27},{"sys":17559},{"type":12,"linkType":13,"id":14},{"sys":17561},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17563},{"url":291,"details":17564,"fileName":297,"contentType":298},{"size":293,"image":17565},{"width":295,"height":296},{"sys":17567,"fields":17570},{"id":17568,"createdAt":17569},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":17571,"slug":17572,"articleIntro":17571,"category":17573},"6232 - Echantillons","compte-6232-echantillons",[17574],{"metadata":17575,"sys":17578,"fields":17585},{"tags":17576,"concepts":17577},[],[],{"space":17579,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17581,"publishedVersion":246,"revision":59,"contentType":17583,"locale":27},{"sys":17580},{"type":12,"linkType":13,"id":14},{"sys":17582},{"id":20,"type":12,"linkType":21},{"sys":17584},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17586,"metaTitle":256,"metaDescription":257,"mainTitle":17587,"subtitle":276,"heroImage":17602,"ctaButton":299,"ctaLink":300},[255],{"data":17588,"content":17589,"nodeType":71},{},[17590,17596],{"data":17591,"content":17592,"nodeType":268},{},[17593],{"data":17594,"marks":17595,"value":267,"nodeType":79},{},[],{"data":17597,"content":17598,"nodeType":84},{},[17599],{"data":17600,"marks":17601,"value":275,"nodeType":79},{},[],{"metadata":17603,"sys":17606,"fields":17611},{"tags":17604,"concepts":17605},[],[],{"space":17607,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17609,"publishedVersion":59,"revision":22,"locale":27},{"sys":17608},{"type":12,"linkType":13,"id":14},{"sys":17610},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17612},{"url":291,"details":17613,"fileName":297,"contentType":298},{"size":293,"image":17614},{"width":295,"height":296},{"sys":17616,"fields":17619},{"id":17617,"createdAt":17618},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":17620,"slug":17621,"articleIntro":17620,"category":17622},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[17623],{"metadata":17624,"sys":17627,"fields":17634},{"tags":17625,"concepts":17626},[],[],{"space":17628,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17630,"publishedVersion":246,"revision":59,"contentType":17632,"locale":27},{"sys":17629},{"type":12,"linkType":13,"id":14},{"sys":17631},{"id":20,"type":12,"linkType":21},{"sys":17633},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17635,"metaTitle":256,"metaDescription":257,"mainTitle":17636,"subtitle":276,"heroImage":17651,"ctaButton":299,"ctaLink":300},[255],{"data":17637,"content":17638,"nodeType":71},{},[17639,17645],{"data":17640,"content":17641,"nodeType":268},{},[17642],{"data":17643,"marks":17644,"value":267,"nodeType":79},{},[],{"data":17646,"content":17647,"nodeType":84},{},[17648],{"data":17649,"marks":17650,"value":275,"nodeType":79},{},[],{"metadata":17652,"sys":17655,"fields":17660},{"tags":17653,"concepts":17654},[],[],{"space":17656,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17658,"publishedVersion":59,"revision":22,"locale":27},{"sys":17657},{"type":12,"linkType":13,"id":14},{"sys":17659},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17661},{"url":291,"details":17662,"fileName":297,"contentType":298},{"size":293,"image":17663},{"width":295,"height":296},{"sys":17665,"fields":17668},{"id":17666,"createdAt":17667},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":17669,"slug":17670,"articleIntro":17669,"category":17671},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[17672],{"metadata":17673,"sys":17676,"fields":17683},{"tags":17674,"concepts":17675},[],[],{"space":17677,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17679,"publishedVersion":246,"revision":59,"contentType":17681,"locale":27},{"sys":17678},{"type":12,"linkType":13,"id":14},{"sys":17680},{"id":20,"type":12,"linkType":21},{"sys":17682},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17684,"metaTitle":256,"metaDescription":257,"mainTitle":17685,"subtitle":276,"heroImage":17700,"ctaButton":299,"ctaLink":300},[255],{"data":17686,"content":17687,"nodeType":71},{},[17688,17694],{"data":17689,"content":17690,"nodeType":268},{},[17691],{"data":17692,"marks":17693,"value":267,"nodeType":79},{},[],{"data":17695,"content":17696,"nodeType":84},{},[17697],{"data":17698,"marks":17699,"value":275,"nodeType":79},{},[],{"metadata":17701,"sys":17704,"fields":17709},{"tags":17702,"concepts":17703},[],[],{"space":17705,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17707,"publishedVersion":59,"revision":22,"locale":27},{"sys":17706},{"type":12,"linkType":13,"id":14},{"sys":17708},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17710},{"url":291,"details":17711,"fileName":297,"contentType":298},{"size":293,"image":17712},{"width":295,"height":296},{"sys":17714,"fields":17717},{"id":17715,"createdAt":17716},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":17718,"slug":17719,"articleIntro":17718,"category":17720},"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",[17721],{"metadata":17722,"sys":17725,"fields":17732},{"tags":17723,"concepts":17724},[],[],{"space":17726,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17728,"publishedVersion":246,"revision":59,"contentType":17730,"locale":27},{"sys":17727},{"type":12,"linkType":13,"id":14},{"sys":17729},{"id":20,"type":12,"linkType":21},{"sys":17731},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17733,"metaTitle":256,"metaDescription":257,"mainTitle":17734,"subtitle":276,"heroImage":17749,"ctaButton":299,"ctaLink":300},[255],{"data":17735,"content":17736,"nodeType":71},{},[17737,17743],{"data":17738,"content":17739,"nodeType":268},{},[17740],{"data":17741,"marks":17742,"value":267,"nodeType":79},{},[],{"data":17744,"content":17745,"nodeType":84},{},[17746],{"data":17747,"marks":17748,"value":275,"nodeType":79},{},[],{"metadata":17750,"sys":17753,"fields":17758},{"tags":17751,"concepts":17752},[],[],{"space":17754,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17756,"publishedVersion":59,"revision":22,"locale":27},{"sys":17755},{"type":12,"linkType":13,"id":14},{"sys":17757},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17759},{"url":291,"details":17760,"fileName":297,"contentType":298},{"size":293,"image":17761},{"width":295,"height":296},{"sys":17763,"fields":17766},{"id":17764,"createdAt":17765},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":17767,"slug":17768,"articleIntro":17767,"category":17769},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[17770],{"metadata":17771,"sys":17774,"fields":17781},{"tags":17772,"concepts":17773},[],[],{"space":17775,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17777,"publishedVersion":246,"revision":59,"contentType":17779,"locale":27},{"sys":17776},{"type":12,"linkType":13,"id":14},{"sys":17778},{"id":20,"type":12,"linkType":21},{"sys":17780},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17782,"metaTitle":256,"metaDescription":257,"mainTitle":17783,"subtitle":276,"heroImage":17798,"ctaButton":299,"ctaLink":300},[255],{"data":17784,"content":17785,"nodeType":71},{},[17786,17792],{"data":17787,"content":17788,"nodeType":268},{},[17789],{"data":17790,"marks":17791,"value":267,"nodeType":79},{},[],{"data":17793,"content":17794,"nodeType":84},{},[17795],{"data":17796,"marks":17797,"value":275,"nodeType":79},{},[],{"metadata":17799,"sys":17802,"fields":17807},{"tags":17800,"concepts":17801},[],[],{"space":17803,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17805,"publishedVersion":59,"revision":22,"locale":27},{"sys":17804},{"type":12,"linkType":13,"id":14},{"sys":17806},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17808},{"url":291,"details":17809,"fileName":297,"contentType":298},{"size":293,"image":17810},{"width":295,"height":296},{"sys":17812,"fields":17815},{"id":17813,"createdAt":17814},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":17816,"slug":17817,"articleIntro":-1,"category":17818},"Compte 628 - Divers","compte-628-divers",[17819],{"metadata":17820,"sys":17823,"fields":17830},{"tags":17821,"concepts":17822},[],[],{"space":17824,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17826,"publishedVersion":246,"revision":59,"contentType":17828,"locale":27},{"sys":17825},{"type":12,"linkType":13,"id":14},{"sys":17827},{"id":20,"type":12,"linkType":21},{"sys":17829},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17831,"metaTitle":256,"metaDescription":257,"mainTitle":17832,"subtitle":276,"heroImage":17847,"ctaButton":299,"ctaLink":300},[255],{"data":17833,"content":17834,"nodeType":71},{},[17835,17841],{"data":17836,"content":17837,"nodeType":268},{},[17838],{"data":17839,"marks":17840,"value":267,"nodeType":79},{},[],{"data":17842,"content":17843,"nodeType":84},{},[17844],{"data":17845,"marks":17846,"value":275,"nodeType":79},{},[],{"metadata":17848,"sys":17851,"fields":17856},{"tags":17849,"concepts":17850},[],[],{"space":17852,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17854,"publishedVersion":59,"revision":22,"locale":27},{"sys":17853},{"type":12,"linkType":13,"id":14},{"sys":17855},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17857},{"url":291,"details":17858,"fileName":297,"contentType":298},{"size":293,"image":17859},{"width":295,"height":296},{"sys":17861,"fields":17864},{"id":17862,"createdAt":17863},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":17865,"slug":17866,"articleIntro":17865,"category":17867},"475 - Comptes d'attente","compte-475-comptes-d-attente",[17868],{"metadata":17869,"sys":17872,"fields":17879},{"tags":17870,"concepts":17871},[],[],{"space":17873,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17875,"publishedVersion":246,"revision":59,"contentType":17877,"locale":27},{"sys":17874},{"type":12,"linkType":13,"id":14},{"sys":17876},{"id":20,"type":12,"linkType":21},{"sys":17878},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17880,"metaTitle":256,"metaDescription":257,"mainTitle":17881,"subtitle":276,"heroImage":17896,"ctaButton":299,"ctaLink":300},[255],{"data":17882,"content":17883,"nodeType":71},{},[17884,17890],{"data":17885,"content":17886,"nodeType":268},{},[17887],{"data":17888,"marks":17889,"value":267,"nodeType":79},{},[],{"data":17891,"content":17892,"nodeType":84},{},[17893],{"data":17894,"marks":17895,"value":275,"nodeType":79},{},[],{"metadata":17897,"sys":17900,"fields":17905},{"tags":17898,"concepts":17899},[],[],{"space":17901,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17903,"publishedVersion":59,"revision":22,"locale":27},{"sys":17902},{"type":12,"linkType":13,"id":14},{"sys":17904},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17906},{"url":291,"details":17907,"fileName":297,"contentType":298},{"size":293,"image":17908},{"width":295,"height":296},{"sys":17910,"fields":17912},{"id":17911,"createdAt":10358},"6d75pXRLLY65vQhQ8x00pr",{"title":17913,"slug":17914,"articleIntro":17913,"category":17915},"355 - Produits finis","compte-355-produits-finis",[17916],{"metadata":17917,"sys":17920,"fields":17927},{"tags":17918,"concepts":17919},[],[],{"space":17921,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17923,"publishedVersion":246,"revision":59,"contentType":17925,"locale":27},{"sys":17922},{"type":12,"linkType":13,"id":14},{"sys":17924},{"id":20,"type":12,"linkType":21},{"sys":17926},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17928,"metaTitle":256,"metaDescription":257,"mainTitle":17929,"subtitle":276,"heroImage":17944,"ctaButton":299,"ctaLink":300},[255],{"data":17930,"content":17931,"nodeType":71},{},[17932,17938],{"data":17933,"content":17934,"nodeType":268},{},[17935],{"data":17936,"marks":17937,"value":267,"nodeType":79},{},[],{"data":17939,"content":17940,"nodeType":84},{},[17941],{"data":17942,"marks":17943,"value":275,"nodeType":79},{},[],{"metadata":17945,"sys":17948,"fields":17953},{"tags":17946,"concepts":17947},[],[],{"space":17949,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":17951,"publishedVersion":59,"revision":22,"locale":27},{"sys":17950},{"type":12,"linkType":13,"id":14},{"sys":17952},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":17954},{"url":291,"details":17955,"fileName":297,"contentType":298},{"size":293,"image":17956},{"width":295,"height":296},{"sys":17958,"fields":17961},{"id":17959,"createdAt":17960},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":17962,"slug":17963,"articleIntro":17962,"category":17964},"6331 - Versement de transport","compte-6331-versement-de-transport",[17965],{"metadata":17966,"sys":17969,"fields":17976},{"tags":17967,"concepts":17968},[],[],{"space":17970,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":17972,"publishedVersion":246,"revision":59,"contentType":17974,"locale":27},{"sys":17971},{"type":12,"linkType":13,"id":14},{"sys":17973},{"id":20,"type":12,"linkType":21},{"sys":17975},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":17977,"metaTitle":256,"metaDescription":257,"mainTitle":17978,"subtitle":276,"heroImage":17993,"ctaButton":299,"ctaLink":300},[255],{"data":17979,"content":17980,"nodeType":71},{},[17981,17987],{"data":17982,"content":17983,"nodeType":268},{},[17984],{"data":17985,"marks":17986,"value":267,"nodeType":79},{},[],{"data":17988,"content":17989,"nodeType":84},{},[17990],{"data":17991,"marks":17992,"value":275,"nodeType":79},{},[],{"metadata":17994,"sys":17997,"fields":18002},{"tags":17995,"concepts":17996},[],[],{"space":17998,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18000,"publishedVersion":59,"revision":22,"locale":27},{"sys":17999},{"type":12,"linkType":13,"id":14},{"sys":18001},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18003},{"url":291,"details":18004,"fileName":297,"contentType":298},{"size":293,"image":18005},{"width":295,"height":296},{"sys":18007,"fields":18010},{"id":18008,"createdAt":18009},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":18011,"slug":18012,"articleIntro":18011,"category":18013},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[18014],{"metadata":18015,"sys":18018,"fields":18025},{"tags":18016,"concepts":18017},[],[],{"space":18019,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18021,"publishedVersion":246,"revision":59,"contentType":18023,"locale":27},{"sys":18020},{"type":12,"linkType":13,"id":14},{"sys":18022},{"id":20,"type":12,"linkType":21},{"sys":18024},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18026,"metaTitle":256,"metaDescription":257,"mainTitle":18027,"subtitle":276,"heroImage":18042,"ctaButton":299,"ctaLink":300},[255],{"data":18028,"content":18029,"nodeType":71},{},[18030,18036],{"data":18031,"content":18032,"nodeType":268},{},[18033],{"data":18034,"marks":18035,"value":267,"nodeType":79},{},[],{"data":18037,"content":18038,"nodeType":84},{},[18039],{"data":18040,"marks":18041,"value":275,"nodeType":79},{},[],{"metadata":18043,"sys":18046,"fields":18051},{"tags":18044,"concepts":18045},[],[],{"space":18047,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18049,"publishedVersion":59,"revision":22,"locale":27},{"sys":18048},{"type":12,"linkType":13,"id":14},{"sys":18050},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18052},{"url":291,"details":18053,"fileName":297,"contentType":298},{"size":293,"image":18054},{"width":295,"height":296},{"sys":18056,"fields":18059},{"id":18057,"createdAt":18058},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":18060,"slug":18061,"articleIntro":-1,"category":18062},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[18063],{"metadata":18064,"sys":18067,"fields":18074},{"tags":18065,"concepts":18066},[],[],{"space":18068,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18070,"publishedVersion":246,"revision":59,"contentType":18072,"locale":27},{"sys":18069},{"type":12,"linkType":13,"id":14},{"sys":18071},{"id":20,"type":12,"linkType":21},{"sys":18073},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18075,"metaTitle":256,"metaDescription":257,"mainTitle":18076,"subtitle":276,"heroImage":18091,"ctaButton":299,"ctaLink":300},[255],{"data":18077,"content":18078,"nodeType":71},{},[18079,18085],{"data":18080,"content":18081,"nodeType":268},{},[18082],{"data":18083,"marks":18084,"value":267,"nodeType":79},{},[],{"data":18086,"content":18087,"nodeType":84},{},[18088],{"data":18089,"marks":18090,"value":275,"nodeType":79},{},[],{"metadata":18092,"sys":18095,"fields":18100},{"tags":18093,"concepts":18094},[],[],{"space":18096,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18098,"publishedVersion":59,"revision":22,"locale":27},{"sys":18097},{"type":12,"linkType":13,"id":14},{"sys":18099},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18101},{"url":291,"details":18102,"fileName":297,"contentType":298},{"size":293,"image":18103},{"width":295,"height":296},{"sys":18105,"fields":18108},{"id":18106,"createdAt":18107},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":18109,"slug":18110,"articleIntro":18109,"category":18111},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[18112],{"metadata":18113,"sys":18116,"fields":18123},{"tags":18114,"concepts":18115},[],[],{"space":18117,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18119,"publishedVersion":246,"revision":59,"contentType":18121,"locale":27},{"sys":18118},{"type":12,"linkType":13,"id":14},{"sys":18120},{"id":20,"type":12,"linkType":21},{"sys":18122},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18124,"metaTitle":256,"metaDescription":257,"mainTitle":18125,"subtitle":276,"heroImage":18140,"ctaButton":299,"ctaLink":300},[255],{"data":18126,"content":18127,"nodeType":71},{},[18128,18134],{"data":18129,"content":18130,"nodeType":268},{},[18131],{"data":18132,"marks":18133,"value":267,"nodeType":79},{},[],{"data":18135,"content":18136,"nodeType":84},{},[18137],{"data":18138,"marks":18139,"value":275,"nodeType":79},{},[],{"metadata":18141,"sys":18144,"fields":18149},{"tags":18142,"concepts":18143},[],[],{"space":18145,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18147,"publishedVersion":59,"revision":22,"locale":27},{"sys":18146},{"type":12,"linkType":13,"id":14},{"sys":18148},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18150},{"url":291,"details":18151,"fileName":297,"contentType":298},{"size":293,"image":18152},{"width":295,"height":296},{"sys":18154,"fields":18157},{"id":18155,"createdAt":18156},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":18158,"slug":18159,"articleIntro":18158,"category":18160},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[18161],{"metadata":18162,"sys":18165,"fields":18172},{"tags":18163,"concepts":18164},[],[],{"space":18166,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18168,"publishedVersion":246,"revision":59,"contentType":18170,"locale":27},{"sys":18167},{"type":12,"linkType":13,"id":14},{"sys":18169},{"id":20,"type":12,"linkType":21},{"sys":18171},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18173,"metaTitle":256,"metaDescription":257,"mainTitle":18174,"subtitle":276,"heroImage":18189,"ctaButton":299,"ctaLink":300},[255],{"data":18175,"content":18176,"nodeType":71},{},[18177,18183],{"data":18178,"content":18179,"nodeType":268},{},[18180],{"data":18181,"marks":18182,"value":267,"nodeType":79},{},[],{"data":18184,"content":18185,"nodeType":84},{},[18186],{"data":18187,"marks":18188,"value":275,"nodeType":79},{},[],{"metadata":18190,"sys":18193,"fields":18198},{"tags":18191,"concepts":18192},[],[],{"space":18194,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18196,"publishedVersion":59,"revision":22,"locale":27},{"sys":18195},{"type":12,"linkType":13,"id":14},{"sys":18197},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18199},{"url":291,"details":18200,"fileName":297,"contentType":298},{"size":293,"image":18201},{"width":295,"height":296},{"sys":18203,"fields":18206},{"id":18204,"createdAt":18205},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":18207,"slug":18208,"articleIntro":18207,"category":18209},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[18210],{"metadata":18211,"sys":18214,"fields":18221},{"tags":18212,"concepts":18213},[],[],{"space":18215,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18217,"publishedVersion":246,"revision":59,"contentType":18219,"locale":27},{"sys":18216},{"type":12,"linkType":13,"id":14},{"sys":18218},{"id":20,"type":12,"linkType":21},{"sys":18220},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18222,"metaTitle":256,"metaDescription":257,"mainTitle":18223,"subtitle":276,"heroImage":18238,"ctaButton":299,"ctaLink":300},[255],{"data":18224,"content":18225,"nodeType":71},{},[18226,18232],{"data":18227,"content":18228,"nodeType":268},{},[18229],{"data":18230,"marks":18231,"value":267,"nodeType":79},{},[],{"data":18233,"content":18234,"nodeType":84},{},[18235],{"data":18236,"marks":18237,"value":275,"nodeType":79},{},[],{"metadata":18239,"sys":18242,"fields":18247},{"tags":18240,"concepts":18241},[],[],{"space":18243,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18245,"publishedVersion":59,"revision":22,"locale":27},{"sys":18244},{"type":12,"linkType":13,"id":14},{"sys":18246},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18248},{"url":291,"details":18249,"fileName":297,"contentType":298},{"size":293,"image":18250},{"width":295,"height":296},{"sys":18252,"fields":18255},{"id":18253,"createdAt":18254},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":18256,"slug":18257,"articleIntro":18256,"category":18258},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[18259],{"metadata":18260,"sys":18263,"fields":18270},{"tags":18261,"concepts":18262},[],[],{"space":18264,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18266,"publishedVersion":246,"revision":59,"contentType":18268,"locale":27},{"sys":18265},{"type":12,"linkType":13,"id":14},{"sys":18267},{"id":20,"type":12,"linkType":21},{"sys":18269},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18271,"metaTitle":256,"metaDescription":257,"mainTitle":18272,"subtitle":276,"heroImage":18287,"ctaButton":299,"ctaLink":300},[255],{"data":18273,"content":18274,"nodeType":71},{},[18275,18281],{"data":18276,"content":18277,"nodeType":268},{},[18278],{"data":18279,"marks":18280,"value":267,"nodeType":79},{},[],{"data":18282,"content":18283,"nodeType":84},{},[18284],{"data":18285,"marks":18286,"value":275,"nodeType":79},{},[],{"metadata":18288,"sys":18291,"fields":18296},{"tags":18289,"concepts":18290},[],[],{"space":18292,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18294,"publishedVersion":59,"revision":22,"locale":27},{"sys":18293},{"type":12,"linkType":13,"id":14},{"sys":18295},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18297},{"url":291,"details":18298,"fileName":297,"contentType":298},{"size":293,"image":18299},{"width":295,"height":296},{"sys":18301,"fields":18304},{"id":18302,"createdAt":18303},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":18305,"slug":18306,"articleIntro":18305,"category":18307},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[18308],{"metadata":18309,"sys":18312,"fields":18319},{"tags":18310,"concepts":18311},[],[],{"space":18313,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18315,"publishedVersion":246,"revision":59,"contentType":18317,"locale":27},{"sys":18314},{"type":12,"linkType":13,"id":14},{"sys":18316},{"id":20,"type":12,"linkType":21},{"sys":18318},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18320,"metaTitle":256,"metaDescription":257,"mainTitle":18321,"subtitle":276,"heroImage":18336,"ctaButton":299,"ctaLink":300},[255],{"data":18322,"content":18323,"nodeType":71},{},[18324,18330],{"data":18325,"content":18326,"nodeType":268},{},[18327],{"data":18328,"marks":18329,"value":267,"nodeType":79},{},[],{"data":18331,"content":18332,"nodeType":84},{},[18333],{"data":18334,"marks":18335,"value":275,"nodeType":79},{},[],{"metadata":18337,"sys":18340,"fields":18345},{"tags":18338,"concepts":18339},[],[],{"space":18341,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18343,"publishedVersion":59,"revision":22,"locale":27},{"sys":18342},{"type":12,"linkType":13,"id":14},{"sys":18344},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18346},{"url":291,"details":18347,"fileName":297,"contentType":298},{"size":293,"image":18348},{"width":295,"height":296},{"sys":18350,"fields":18353},{"id":18351,"createdAt":18352},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":18354,"slug":18355,"articleIntro":18354,"category":18356},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[18357],{"metadata":18358,"sys":18361,"fields":18368},{"tags":18359,"concepts":18360},[],[],{"space":18362,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18364,"publishedVersion":246,"revision":59,"contentType":18366,"locale":27},{"sys":18363},{"type":12,"linkType":13,"id":14},{"sys":18365},{"id":20,"type":12,"linkType":21},{"sys":18367},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18369,"metaTitle":256,"metaDescription":257,"mainTitle":18370,"subtitle":276,"heroImage":18385,"ctaButton":299,"ctaLink":300},[255],{"data":18371,"content":18372,"nodeType":71},{},[18373,18379],{"data":18374,"content":18375,"nodeType":268},{},[18376],{"data":18377,"marks":18378,"value":267,"nodeType":79},{},[],{"data":18380,"content":18381,"nodeType":84},{},[18382],{"data":18383,"marks":18384,"value":275,"nodeType":79},{},[],{"metadata":18386,"sys":18389,"fields":18394},{"tags":18387,"concepts":18388},[],[],{"space":18390,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18392,"publishedVersion":59,"revision":22,"locale":27},{"sys":18391},{"type":12,"linkType":13,"id":14},{"sys":18393},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18395},{"url":291,"details":18396,"fileName":297,"contentType":298},{"size":293,"image":18397},{"width":295,"height":296},{"sys":18399,"fields":18402},{"id":18400,"createdAt":18401},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":18403,"slug":18404,"articleIntro":-1,"category":18405},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[18406],{"metadata":18407,"sys":18410,"fields":18417},{"tags":18408,"concepts":18409},[],[],{"space":18411,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18413,"publishedVersion":246,"revision":59,"contentType":18415,"locale":27},{"sys":18412},{"type":12,"linkType":13,"id":14},{"sys":18414},{"id":20,"type":12,"linkType":21},{"sys":18416},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18418,"metaTitle":256,"metaDescription":257,"mainTitle":18419,"subtitle":276,"heroImage":18434,"ctaButton":299,"ctaLink":300},[255],{"data":18420,"content":18421,"nodeType":71},{},[18422,18428],{"data":18423,"content":18424,"nodeType":268},{},[18425],{"data":18426,"marks":18427,"value":267,"nodeType":79},{},[],{"data":18429,"content":18430,"nodeType":84},{},[18431],{"data":18432,"marks":18433,"value":275,"nodeType":79},{},[],{"metadata":18435,"sys":18438,"fields":18443},{"tags":18436,"concepts":18437},[],[],{"space":18439,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18441,"publishedVersion":59,"revision":22,"locale":27},{"sys":18440},{"type":12,"linkType":13,"id":14},{"sys":18442},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18444},{"url":291,"details":18445,"fileName":297,"contentType":298},{"size":293,"image":18446},{"width":295,"height":296},{"sys":18448,"fields":18451},{"id":18449,"createdAt":18450},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":18452,"slug":18453,"articleIntro":-1,"category":18454},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[18455],{"metadata":18456,"sys":18459,"fields":18466},{"tags":18457,"concepts":18458},[],[],{"space":18460,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18462,"publishedVersion":246,"revision":59,"contentType":18464,"locale":27},{"sys":18461},{"type":12,"linkType":13,"id":14},{"sys":18463},{"id":20,"type":12,"linkType":21},{"sys":18465},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18467,"metaTitle":256,"metaDescription":257,"mainTitle":18468,"subtitle":276,"heroImage":18483,"ctaButton":299,"ctaLink":300},[255],{"data":18469,"content":18470,"nodeType":71},{},[18471,18477],{"data":18472,"content":18473,"nodeType":268},{},[18474],{"data":18475,"marks":18476,"value":267,"nodeType":79},{},[],{"data":18478,"content":18479,"nodeType":84},{},[18480],{"data":18481,"marks":18482,"value":275,"nodeType":79},{},[],{"metadata":18484,"sys":18487,"fields":18492},{"tags":18485,"concepts":18486},[],[],{"space":18488,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18490,"publishedVersion":59,"revision":22,"locale":27},{"sys":18489},{"type":12,"linkType":13,"id":14},{"sys":18491},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18493},{"url":291,"details":18494,"fileName":297,"contentType":298},{"size":293,"image":18495},{"width":295,"height":296},{"sys":18497,"fields":18500},{"id":18498,"createdAt":18499},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":18501,"slug":18502,"articleIntro":18501,"category":18503},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[18504],{"metadata":18505,"sys":18508,"fields":18515},{"tags":18506,"concepts":18507},[],[],{"space":18509,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18511,"publishedVersion":246,"revision":59,"contentType":18513,"locale":27},{"sys":18510},{"type":12,"linkType":13,"id":14},{"sys":18512},{"id":20,"type":12,"linkType":21},{"sys":18514},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18516,"metaTitle":256,"metaDescription":257,"mainTitle":18517,"subtitle":276,"heroImage":18532,"ctaButton":299,"ctaLink":300},[255],{"data":18518,"content":18519,"nodeType":71},{},[18520,18526],{"data":18521,"content":18522,"nodeType":268},{},[18523],{"data":18524,"marks":18525,"value":267,"nodeType":79},{},[],{"data":18527,"content":18528,"nodeType":84},{},[18529],{"data":18530,"marks":18531,"value":275,"nodeType":79},{},[],{"metadata":18533,"sys":18536,"fields":18541},{"tags":18534,"concepts":18535},[],[],{"space":18537,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18539,"publishedVersion":59,"revision":22,"locale":27},{"sys":18538},{"type":12,"linkType":13,"id":14},{"sys":18540},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18542},{"url":291,"details":18543,"fileName":297,"contentType":298},{"size":293,"image":18544},{"width":295,"height":296},{"sys":18546,"fields":18549},{"id":18547,"createdAt":18548},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":18550,"slug":18551,"articleIntro":-1,"category":18552},"Compte 6257 - Réceptions","compte-6257-receptions",[18553],{"metadata":18554,"sys":18557,"fields":18564},{"tags":18555,"concepts":18556},[],[],{"space":18558,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18560,"publishedVersion":246,"revision":59,"contentType":18562,"locale":27},{"sys":18559},{"type":12,"linkType":13,"id":14},{"sys":18561},{"id":20,"type":12,"linkType":21},{"sys":18563},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18565,"metaTitle":256,"metaDescription":257,"mainTitle":18566,"subtitle":276,"heroImage":18581,"ctaButton":299,"ctaLink":300},[255],{"data":18567,"content":18568,"nodeType":71},{},[18569,18575],{"data":18570,"content":18571,"nodeType":268},{},[18572],{"data":18573,"marks":18574,"value":267,"nodeType":79},{},[],{"data":18576,"content":18577,"nodeType":84},{},[18578],{"data":18579,"marks":18580,"value":275,"nodeType":79},{},[],{"metadata":18582,"sys":18585,"fields":18590},{"tags":18583,"concepts":18584},[],[],{"space":18586,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18588,"publishedVersion":59,"revision":22,"locale":27},{"sys":18587},{"type":12,"linkType":13,"id":14},{"sys":18589},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18591},{"url":291,"details":18592,"fileName":297,"contentType":298},{"size":293,"image":18593},{"width":295,"height":296},{"sys":18595,"fields":18598},{"id":18596,"createdAt":18597},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":18599,"slug":18600,"articleIntro":18599,"category":18601},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[18602],{"metadata":18603,"sys":18606,"fields":18613},{"tags":18604,"concepts":18605},[],[],{"space":18607,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18609,"publishedVersion":246,"revision":59,"contentType":18611,"locale":27},{"sys":18608},{"type":12,"linkType":13,"id":14},{"sys":18610},{"id":20,"type":12,"linkType":21},{"sys":18612},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18614,"metaTitle":256,"metaDescription":257,"mainTitle":18615,"subtitle":276,"heroImage":18630,"ctaButton":299,"ctaLink":300},[255],{"data":18616,"content":18617,"nodeType":71},{},[18618,18624],{"data":18619,"content":18620,"nodeType":268},{},[18621],{"data":18622,"marks":18623,"value":267,"nodeType":79},{},[],{"data":18625,"content":18626,"nodeType":84},{},[18627],{"data":18628,"marks":18629,"value":275,"nodeType":79},{},[],{"metadata":18631,"sys":18634,"fields":18639},{"tags":18632,"concepts":18633},[],[],{"space":18635,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18637,"publishedVersion":59,"revision":22,"locale":27},{"sys":18636},{"type":12,"linkType":13,"id":14},{"sys":18638},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18640},{"url":291,"details":18641,"fileName":297,"contentType":298},{"size":293,"image":18642},{"width":295,"height":296},{"sys":18644,"fields":18647},{"id":18645,"createdAt":18646},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":18648,"slug":18649,"articleIntro":18648,"category":18650},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[18651],{"metadata":18652,"sys":18655,"fields":18662},{"tags":18653,"concepts":18654},[],[],{"space":18656,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18658,"publishedVersion":246,"revision":59,"contentType":18660,"locale":27},{"sys":18657},{"type":12,"linkType":13,"id":14},{"sys":18659},{"id":20,"type":12,"linkType":21},{"sys":18661},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18663,"metaTitle":256,"metaDescription":257,"mainTitle":18664,"subtitle":276,"heroImage":18679,"ctaButton":299,"ctaLink":300},[255],{"data":18665,"content":18666,"nodeType":71},{},[18667,18673],{"data":18668,"content":18669,"nodeType":268},{},[18670],{"data":18671,"marks":18672,"value":267,"nodeType":79},{},[],{"data":18674,"content":18675,"nodeType":84},{},[18676],{"data":18677,"marks":18678,"value":275,"nodeType":79},{},[],{"metadata":18680,"sys":18683,"fields":18688},{"tags":18681,"concepts":18682},[],[],{"space":18684,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18686,"publishedVersion":59,"revision":22,"locale":27},{"sys":18685},{"type":12,"linkType":13,"id":14},{"sys":18687},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18689},{"url":291,"details":18690,"fileName":297,"contentType":298},{"size":293,"image":18691},{"width":295,"height":296},{"sys":18693,"fields":18696},{"id":18694,"createdAt":18695},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":18697,"slug":18698,"articleIntro":18697,"category":18699},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[18700],{"metadata":18701,"sys":18704,"fields":18711},{"tags":18702,"concepts":18703},[],[],{"space":18705,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18707,"publishedVersion":246,"revision":59,"contentType":18709,"locale":27},{"sys":18706},{"type":12,"linkType":13,"id":14},{"sys":18708},{"id":20,"type":12,"linkType":21},{"sys":18710},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18712,"metaTitle":256,"metaDescription":257,"mainTitle":18713,"subtitle":276,"heroImage":18728,"ctaButton":299,"ctaLink":300},[255],{"data":18714,"content":18715,"nodeType":71},{},[18716,18722],{"data":18717,"content":18718,"nodeType":268},{},[18719],{"data":18720,"marks":18721,"value":267,"nodeType":79},{},[],{"data":18723,"content":18724,"nodeType":84},{},[18725],{"data":18726,"marks":18727,"value":275,"nodeType":79},{},[],{"metadata":18729,"sys":18732,"fields":18737},{"tags":18730,"concepts":18731},[],[],{"space":18733,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18735,"publishedVersion":59,"revision":22,"locale":27},{"sys":18734},{"type":12,"linkType":13,"id":14},{"sys":18736},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18738},{"url":291,"details":18739,"fileName":297,"contentType":298},{"size":293,"image":18740},{"width":295,"height":296},{"sys":18742,"fields":18745},{"id":18743,"createdAt":18744},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":18746,"slug":18747,"articleIntro":18746,"category":18748},"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",[18749],{"metadata":18750,"sys":18753,"fields":18760},{"tags":18751,"concepts":18752},[],[],{"space":18754,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18756,"publishedVersion":246,"revision":59,"contentType":18758,"locale":27},{"sys":18755},{"type":12,"linkType":13,"id":14},{"sys":18757},{"id":20,"type":12,"linkType":21},{"sys":18759},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18761,"metaTitle":256,"metaDescription":257,"mainTitle":18762,"subtitle":276,"heroImage":18777,"ctaButton":299,"ctaLink":300},[255],{"data":18763,"content":18764,"nodeType":71},{},[18765,18771],{"data":18766,"content":18767,"nodeType":268},{},[18768],{"data":18769,"marks":18770,"value":267,"nodeType":79},{},[],{"data":18772,"content":18773,"nodeType":84},{},[18774],{"data":18775,"marks":18776,"value":275,"nodeType":79},{},[],{"metadata":18778,"sys":18781,"fields":18786},{"tags":18779,"concepts":18780},[],[],{"space":18782,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18784,"publishedVersion":59,"revision":22,"locale":27},{"sys":18783},{"type":12,"linkType":13,"id":14},{"sys":18785},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18787},{"url":291,"details":18788,"fileName":297,"contentType":298},{"size":293,"image":18789},{"width":295,"height":296},{"sys":18791,"fields":18794},{"id":18792,"createdAt":18793},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":18795,"slug":18796,"articleIntro":18795,"category":18797},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[18798],{"metadata":18799,"sys":18802,"fields":18809},{"tags":18800,"concepts":18801},[],[],{"space":18803,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18805,"publishedVersion":246,"revision":59,"contentType":18807,"locale":27},{"sys":18804},{"type":12,"linkType":13,"id":14},{"sys":18806},{"id":20,"type":12,"linkType":21},{"sys":18808},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18810,"metaTitle":256,"metaDescription":257,"mainTitle":18811,"subtitle":276,"heroImage":18826,"ctaButton":299,"ctaLink":300},[255],{"data":18812,"content":18813,"nodeType":71},{},[18814,18820],{"data":18815,"content":18816,"nodeType":268},{},[18817],{"data":18818,"marks":18819,"value":267,"nodeType":79},{},[],{"data":18821,"content":18822,"nodeType":84},{},[18823],{"data":18824,"marks":18825,"value":275,"nodeType":79},{},[],{"metadata":18827,"sys":18830,"fields":18835},{"tags":18828,"concepts":18829},[],[],{"space":18831,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18833,"publishedVersion":59,"revision":22,"locale":27},{"sys":18832},{"type":12,"linkType":13,"id":14},{"sys":18834},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18836},{"url":291,"details":18837,"fileName":297,"contentType":298},{"size":293,"image":18838},{"width":295,"height":296},{"sys":18840,"fields":18843},{"id":18841,"createdAt":18842},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":18844,"slug":18845,"articleIntro":18844,"category":18846},"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",[18847],{"metadata":18848,"sys":18851,"fields":18858},{"tags":18849,"concepts":18850},[],[],{"space":18852,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18854,"publishedVersion":246,"revision":59,"contentType":18856,"locale":27},{"sys":18853},{"type":12,"linkType":13,"id":14},{"sys":18855},{"id":20,"type":12,"linkType":21},{"sys":18857},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18859,"metaTitle":256,"metaDescription":257,"mainTitle":18860,"subtitle":276,"heroImage":18875,"ctaButton":299,"ctaLink":300},[255],{"data":18861,"content":18862,"nodeType":71},{},[18863,18869],{"data":18864,"content":18865,"nodeType":268},{},[18866],{"data":18867,"marks":18868,"value":267,"nodeType":79},{},[],{"data":18870,"content":18871,"nodeType":84},{},[18872],{"data":18873,"marks":18874,"value":275,"nodeType":79},{},[],{"metadata":18876,"sys":18879,"fields":18884},{"tags":18877,"concepts":18878},[],[],{"space":18880,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18882,"publishedVersion":59,"revision":22,"locale":27},{"sys":18881},{"type":12,"linkType":13,"id":14},{"sys":18883},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18885},{"url":291,"details":18886,"fileName":297,"contentType":298},{"size":293,"image":18887},{"width":295,"height":296},{"sys":18889,"fields":18892},{"id":18890,"createdAt":18891},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":18893,"slug":18894,"articleIntro":18893,"category":18895},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[18896],{"metadata":18897,"sys":18900,"fields":18907},{"tags":18898,"concepts":18899},[],[],{"space":18901,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18903,"publishedVersion":246,"revision":59,"contentType":18905,"locale":27},{"sys":18902},{"type":12,"linkType":13,"id":14},{"sys":18904},{"id":20,"type":12,"linkType":21},{"sys":18906},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18908,"metaTitle":256,"metaDescription":257,"mainTitle":18909,"subtitle":276,"heroImage":18924,"ctaButton":299,"ctaLink":300},[255],{"data":18910,"content":18911,"nodeType":71},{},[18912,18918],{"data":18913,"content":18914,"nodeType":268},{},[18915],{"data":18916,"marks":18917,"value":267,"nodeType":79},{},[],{"data":18919,"content":18920,"nodeType":84},{},[18921],{"data":18922,"marks":18923,"value":275,"nodeType":79},{},[],{"metadata":18925,"sys":18928,"fields":18933},{"tags":18926,"concepts":18927},[],[],{"space":18929,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18931,"publishedVersion":59,"revision":22,"locale":27},{"sys":18930},{"type":12,"linkType":13,"id":14},{"sys":18932},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18934},{"url":291,"details":18935,"fileName":297,"contentType":298},{"size":293,"image":18936},{"width":295,"height":296},{"sys":18938,"fields":18941},{"id":18939,"createdAt":18940},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":18942,"slug":18943,"articleIntro":18942,"category":18944},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[18945],{"metadata":18946,"sys":18949,"fields":18956},{"tags":18947,"concepts":18948},[],[],{"space":18950,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":18952,"publishedVersion":246,"revision":59,"contentType":18954,"locale":27},{"sys":18951},{"type":12,"linkType":13,"id":14},{"sys":18953},{"id":20,"type":12,"linkType":21},{"sys":18955},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":18957,"metaTitle":256,"metaDescription":257,"mainTitle":18958,"subtitle":276,"heroImage":18973,"ctaButton":299,"ctaLink":300},[255],{"data":18959,"content":18960,"nodeType":71},{},[18961,18967],{"data":18962,"content":18963,"nodeType":268},{},[18964],{"data":18965,"marks":18966,"value":267,"nodeType":79},{},[],{"data":18968,"content":18969,"nodeType":84},{},[18970],{"data":18971,"marks":18972,"value":275,"nodeType":79},{},[],{"metadata":18974,"sys":18977,"fields":18982},{"tags":18975,"concepts":18976},[],[],{"space":18978,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":18980,"publishedVersion":59,"revision":22,"locale":27},{"sys":18979},{"type":12,"linkType":13,"id":14},{"sys":18981},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":18983},{"url":291,"details":18984,"fileName":297,"contentType":298},{"size":293,"image":18985},{"width":295,"height":296},{"sys":18987,"fields":18990},{"id":18988,"createdAt":18989},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":18991,"slug":18992,"articleIntro":18991,"category":18993},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[18994],{"metadata":18995,"sys":18998,"fields":19005},{"tags":18996,"concepts":18997},[],[],{"space":18999,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19001,"publishedVersion":246,"revision":59,"contentType":19003,"locale":27},{"sys":19000},{"type":12,"linkType":13,"id":14},{"sys":19002},{"id":20,"type":12,"linkType":21},{"sys":19004},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19006,"metaTitle":256,"metaDescription":257,"mainTitle":19007,"subtitle":276,"heroImage":19022,"ctaButton":299,"ctaLink":300},[255],{"data":19008,"content":19009,"nodeType":71},{},[19010,19016],{"data":19011,"content":19012,"nodeType":268},{},[19013],{"data":19014,"marks":19015,"value":267,"nodeType":79},{},[],{"data":19017,"content":19018,"nodeType":84},{},[19019],{"data":19020,"marks":19021,"value":275,"nodeType":79},{},[],{"metadata":19023,"sys":19026,"fields":19031},{"tags":19024,"concepts":19025},[],[],{"space":19027,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19029,"publishedVersion":59,"revision":22,"locale":27},{"sys":19028},{"type":12,"linkType":13,"id":14},{"sys":19030},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19032},{"url":291,"details":19033,"fileName":297,"contentType":298},{"size":293,"image":19034},{"width":295,"height":296},{"sys":19036,"fields":19039},{"id":19037,"createdAt":19038},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":19040,"slug":19041,"articleIntro":19040,"category":19042},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[19043],{"metadata":19044,"sys":19047,"fields":19054},{"tags":19045,"concepts":19046},[],[],{"space":19048,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19050,"publishedVersion":246,"revision":59,"contentType":19052,"locale":27},{"sys":19049},{"type":12,"linkType":13,"id":14},{"sys":19051},{"id":20,"type":12,"linkType":21},{"sys":19053},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19055,"metaTitle":256,"metaDescription":257,"mainTitle":19056,"subtitle":276,"heroImage":19071,"ctaButton":299,"ctaLink":300},[255],{"data":19057,"content":19058,"nodeType":71},{},[19059,19065],{"data":19060,"content":19061,"nodeType":268},{},[19062],{"data":19063,"marks":19064,"value":267,"nodeType":79},{},[],{"data":19066,"content":19067,"nodeType":84},{},[19068],{"data":19069,"marks":19070,"value":275,"nodeType":79},{},[],{"metadata":19072,"sys":19075,"fields":19080},{"tags":19073,"concepts":19074},[],[],{"space":19076,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19078,"publishedVersion":59,"revision":22,"locale":27},{"sys":19077},{"type":12,"linkType":13,"id":14},{"sys":19079},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19081},{"url":291,"details":19082,"fileName":297,"contentType":298},{"size":293,"image":19083},{"width":295,"height":296},{"sys":19085,"fields":19088},{"id":19086,"createdAt":19087},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":19089,"slug":19090,"articleIntro":-1,"category":19091},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[19092],{"metadata":19093,"sys":19096,"fields":19103},{"tags":19094,"concepts":19095},[],[],{"space":19097,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19099,"publishedVersion":246,"revision":59,"contentType":19101,"locale":27},{"sys":19098},{"type":12,"linkType":13,"id":14},{"sys":19100},{"id":20,"type":12,"linkType":21},{"sys":19102},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19104,"metaTitle":256,"metaDescription":257,"mainTitle":19105,"subtitle":276,"heroImage":19120,"ctaButton":299,"ctaLink":300},[255],{"data":19106,"content":19107,"nodeType":71},{},[19108,19114],{"data":19109,"content":19110,"nodeType":268},{},[19111],{"data":19112,"marks":19113,"value":267,"nodeType":79},{},[],{"data":19115,"content":19116,"nodeType":84},{},[19117],{"data":19118,"marks":19119,"value":275,"nodeType":79},{},[],{"metadata":19121,"sys":19124,"fields":19129},{"tags":19122,"concepts":19123},[],[],{"space":19125,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19127,"publishedVersion":59,"revision":22,"locale":27},{"sys":19126},{"type":12,"linkType":13,"id":14},{"sys":19128},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19130},{"url":291,"details":19131,"fileName":297,"contentType":298},{"size":293,"image":19132},{"width":295,"height":296},{"sys":19134,"fields":19137},{"id":19135,"createdAt":19136},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":19138,"slug":19139,"articleIntro":19138,"category":19140},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[19141],{"metadata":19142,"sys":19145,"fields":19152},{"tags":19143,"concepts":19144},[],[],{"space":19146,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19148,"publishedVersion":246,"revision":59,"contentType":19150,"locale":27},{"sys":19147},{"type":12,"linkType":13,"id":14},{"sys":19149},{"id":20,"type":12,"linkType":21},{"sys":19151},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19153,"metaTitle":256,"metaDescription":257,"mainTitle":19154,"subtitle":276,"heroImage":19169,"ctaButton":299,"ctaLink":300},[255],{"data":19155,"content":19156,"nodeType":71},{},[19157,19163],{"data":19158,"content":19159,"nodeType":268},{},[19160],{"data":19161,"marks":19162,"value":267,"nodeType":79},{},[],{"data":19164,"content":19165,"nodeType":84},{},[19166],{"data":19167,"marks":19168,"value":275,"nodeType":79},{},[],{"metadata":19170,"sys":19173,"fields":19178},{"tags":19171,"concepts":19172},[],[],{"space":19174,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19176,"publishedVersion":59,"revision":22,"locale":27},{"sys":19175},{"type":12,"linkType":13,"id":14},{"sys":19177},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19179},{"url":291,"details":19180,"fileName":297,"contentType":298},{"size":293,"image":19181},{"width":295,"height":296},{"sys":19183,"fields":19186},{"id":19184,"createdAt":19185},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":19187,"slug":19188,"articleIntro":19187,"category":19189},"7083 - Locations diverses","compte-7083-locations-diverses",[19190],{"metadata":19191,"sys":19194,"fields":19201},{"tags":19192,"concepts":19193},[],[],{"space":19195,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19197,"publishedVersion":246,"revision":59,"contentType":19199,"locale":27},{"sys":19196},{"type":12,"linkType":13,"id":14},{"sys":19198},{"id":20,"type":12,"linkType":21},{"sys":19200},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19202,"metaTitle":256,"metaDescription":257,"mainTitle":19203,"subtitle":276,"heroImage":19218,"ctaButton":299,"ctaLink":300},[255],{"data":19204,"content":19205,"nodeType":71},{},[19206,19212],{"data":19207,"content":19208,"nodeType":268},{},[19209],{"data":19210,"marks":19211,"value":267,"nodeType":79},{},[],{"data":19213,"content":19214,"nodeType":84},{},[19215],{"data":19216,"marks":19217,"value":275,"nodeType":79},{},[],{"metadata":19219,"sys":19222,"fields":19227},{"tags":19220,"concepts":19221},[],[],{"space":19223,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19225,"publishedVersion":59,"revision":22,"locale":27},{"sys":19224},{"type":12,"linkType":13,"id":14},{"sys":19226},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19228},{"url":291,"details":19229,"fileName":297,"contentType":298},{"size":293,"image":19230},{"width":295,"height":296},{"sys":19232,"fields":19235},{"id":19233,"createdAt":19234},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":19236,"slug":19237,"articleIntro":-1,"category":19238},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[19239],{"metadata":19240,"sys":19243,"fields":19250},{"tags":19241,"concepts":19242},[],[],{"space":19244,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19246,"publishedVersion":246,"revision":59,"contentType":19248,"locale":27},{"sys":19245},{"type":12,"linkType":13,"id":14},{"sys":19247},{"id":20,"type":12,"linkType":21},{"sys":19249},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19251,"metaTitle":256,"metaDescription":257,"mainTitle":19252,"subtitle":276,"heroImage":19267,"ctaButton":299,"ctaLink":300},[255],{"data":19253,"content":19254,"nodeType":71},{},[19255,19261],{"data":19256,"content":19257,"nodeType":268},{},[19258],{"data":19259,"marks":19260,"value":267,"nodeType":79},{},[],{"data":19262,"content":19263,"nodeType":84},{},[19264],{"data":19265,"marks":19266,"value":275,"nodeType":79},{},[],{"metadata":19268,"sys":19271,"fields":19276},{"tags":19269,"concepts":19270},[],[],{"space":19272,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19274,"publishedVersion":59,"revision":22,"locale":27},{"sys":19273},{"type":12,"linkType":13,"id":14},{"sys":19275},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19277},{"url":291,"details":19278,"fileName":297,"contentType":298},{"size":293,"image":19279},{"width":295,"height":296},{"sys":19281,"fields":19284},{"id":19282,"createdAt":19283},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":19285,"slug":19286,"articleIntro":-1,"category":19287},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[19288],{"metadata":19289,"sys":19292,"fields":19299},{"tags":19290,"concepts":19291},[],[],{"space":19293,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19295,"publishedVersion":246,"revision":59,"contentType":19297,"locale":27},{"sys":19294},{"type":12,"linkType":13,"id":14},{"sys":19296},{"id":20,"type":12,"linkType":21},{"sys":19298},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19300,"metaTitle":256,"metaDescription":257,"mainTitle":19301,"subtitle":276,"heroImage":19316,"ctaButton":299,"ctaLink":300},[255],{"data":19302,"content":19303,"nodeType":71},{},[19304,19310],{"data":19305,"content":19306,"nodeType":268},{},[19307],{"data":19308,"marks":19309,"value":267,"nodeType":79},{},[],{"data":19311,"content":19312,"nodeType":84},{},[19313],{"data":19314,"marks":19315,"value":275,"nodeType":79},{},[],{"metadata":19317,"sys":19320,"fields":19325},{"tags":19318,"concepts":19319},[],[],{"space":19321,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19323,"publishedVersion":59,"revision":22,"locale":27},{"sys":19322},{"type":12,"linkType":13,"id":14},{"sys":19324},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19326},{"url":291,"details":19327,"fileName":297,"contentType":298},{"size":293,"image":19328},{"width":295,"height":296},{"sys":19330,"fields":19333},{"id":19331,"createdAt":19332},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":19334,"slug":19335,"articleIntro":19334,"category":19336},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[19337],{"metadata":19338,"sys":19341,"fields":19348},{"tags":19339,"concepts":19340},[],[],{"space":19342,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19344,"publishedVersion":246,"revision":59,"contentType":19346,"locale":27},{"sys":19343},{"type":12,"linkType":13,"id":14},{"sys":19345},{"id":20,"type":12,"linkType":21},{"sys":19347},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19349,"metaTitle":256,"metaDescription":257,"mainTitle":19350,"subtitle":276,"heroImage":19365,"ctaButton":299,"ctaLink":300},[255],{"data":19351,"content":19352,"nodeType":71},{},[19353,19359],{"data":19354,"content":19355,"nodeType":268},{},[19356],{"data":19357,"marks":19358,"value":267,"nodeType":79},{},[],{"data":19360,"content":19361,"nodeType":84},{},[19362],{"data":19363,"marks":19364,"value":275,"nodeType":79},{},[],{"metadata":19366,"sys":19369,"fields":19374},{"tags":19367,"concepts":19368},[],[],{"space":19370,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19372,"publishedVersion":59,"revision":22,"locale":27},{"sys":19371},{"type":12,"linkType":13,"id":14},{"sys":19373},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19375},{"url":291,"details":19376,"fileName":297,"contentType":298},{"size":293,"image":19377},{"width":295,"height":296},{"sys":19379,"fields":19382},{"id":19380,"createdAt":19381},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":19383,"slug":19384,"articleIntro":19383,"category":19385},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[19386],{"metadata":19387,"sys":19390,"fields":19397},{"tags":19388,"concepts":19389},[],[],{"space":19391,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19393,"publishedVersion":246,"revision":59,"contentType":19395,"locale":27},{"sys":19392},{"type":12,"linkType":13,"id":14},{"sys":19394},{"id":20,"type":12,"linkType":21},{"sys":19396},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19398,"metaTitle":256,"metaDescription":257,"mainTitle":19399,"subtitle":276,"heroImage":19414,"ctaButton":299,"ctaLink":300},[255],{"data":19400,"content":19401,"nodeType":71},{},[19402,19408],{"data":19403,"content":19404,"nodeType":268},{},[19405],{"data":19406,"marks":19407,"value":267,"nodeType":79},{},[],{"data":19409,"content":19410,"nodeType":84},{},[19411],{"data":19412,"marks":19413,"value":275,"nodeType":79},{},[],{"metadata":19415,"sys":19418,"fields":19423},{"tags":19416,"concepts":19417},[],[],{"space":19419,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19421,"publishedVersion":59,"revision":22,"locale":27},{"sys":19420},{"type":12,"linkType":13,"id":14},{"sys":19422},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19424},{"url":291,"details":19425,"fileName":297,"contentType":298},{"size":293,"image":19426},{"width":295,"height":296},{"sys":19428,"fields":19431},{"id":19429,"createdAt":19430},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":19432,"slug":19433,"articleIntro":19432,"category":19434},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[19435],{"metadata":19436,"sys":19439,"fields":19446},{"tags":19437,"concepts":19438},[],[],{"space":19440,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19442,"publishedVersion":246,"revision":59,"contentType":19444,"locale":27},{"sys":19441},{"type":12,"linkType":13,"id":14},{"sys":19443},{"id":20,"type":12,"linkType":21},{"sys":19445},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19447,"metaTitle":256,"metaDescription":257,"mainTitle":19448,"subtitle":276,"heroImage":19463,"ctaButton":299,"ctaLink":300},[255],{"data":19449,"content":19450,"nodeType":71},{},[19451,19457],{"data":19452,"content":19453,"nodeType":268},{},[19454],{"data":19455,"marks":19456,"value":267,"nodeType":79},{},[],{"data":19458,"content":19459,"nodeType":84},{},[19460],{"data":19461,"marks":19462,"value":275,"nodeType":79},{},[],{"metadata":19464,"sys":19467,"fields":19472},{"tags":19465,"concepts":19466},[],[],{"space":19468,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19470,"publishedVersion":59,"revision":22,"locale":27},{"sys":19469},{"type":12,"linkType":13,"id":14},{"sys":19471},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19473},{"url":291,"details":19474,"fileName":297,"contentType":298},{"size":293,"image":19475},{"width":295,"height":296},{"sys":19477,"fields":19480},{"id":19478,"createdAt":19479},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":19481,"slug":19482,"articleIntro":19481,"category":19483},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[19484],{"metadata":19485,"sys":19488,"fields":19495},{"tags":19486,"concepts":19487},[],[],{"space":19489,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19491,"publishedVersion":246,"revision":59,"contentType":19493,"locale":27},{"sys":19490},{"type":12,"linkType":13,"id":14},{"sys":19492},{"id":20,"type":12,"linkType":21},{"sys":19494},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19496,"metaTitle":256,"metaDescription":257,"mainTitle":19497,"subtitle":276,"heroImage":19512,"ctaButton":299,"ctaLink":300},[255],{"data":19498,"content":19499,"nodeType":71},{},[19500,19506],{"data":19501,"content":19502,"nodeType":268},{},[19503],{"data":19504,"marks":19505,"value":267,"nodeType":79},{},[],{"data":19507,"content":19508,"nodeType":84},{},[19509],{"data":19510,"marks":19511,"value":275,"nodeType":79},{},[],{"metadata":19513,"sys":19516,"fields":19521},{"tags":19514,"concepts":19515},[],[],{"space":19517,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19519,"publishedVersion":59,"revision":22,"locale":27},{"sys":19518},{"type":12,"linkType":13,"id":14},{"sys":19520},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19522},{"url":291,"details":19523,"fileName":297,"contentType":298},{"size":293,"image":19524},{"width":295,"height":296},{"sys":19526,"fields":19529},{"id":19527,"createdAt":19528},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":19530,"slug":19531,"articleIntro":19530,"category":19532},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[19533],{"metadata":19534,"sys":19537,"fields":19544},{"tags":19535,"concepts":19536},[],[],{"space":19538,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19540,"publishedVersion":246,"revision":59,"contentType":19542,"locale":27},{"sys":19539},{"type":12,"linkType":13,"id":14},{"sys":19541},{"id":20,"type":12,"linkType":21},{"sys":19543},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19545,"metaTitle":256,"metaDescription":257,"mainTitle":19546,"subtitle":276,"heroImage":19561,"ctaButton":299,"ctaLink":300},[255],{"data":19547,"content":19548,"nodeType":71},{},[19549,19555],{"data":19550,"content":19551,"nodeType":268},{},[19552],{"data":19553,"marks":19554,"value":267,"nodeType":79},{},[],{"data":19556,"content":19557,"nodeType":84},{},[19558],{"data":19559,"marks":19560,"value":275,"nodeType":79},{},[],{"metadata":19562,"sys":19565,"fields":19570},{"tags":19563,"concepts":19564},[],[],{"space":19566,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19568,"publishedVersion":59,"revision":22,"locale":27},{"sys":19567},{"type":12,"linkType":13,"id":14},{"sys":19569},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19571},{"url":291,"details":19572,"fileName":297,"contentType":298},{"size":293,"image":19573},{"width":295,"height":296},{"sys":19575,"fields":19578},{"id":19576,"createdAt":19577},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":19579,"slug":19580,"articleIntro":-1,"category":19581},"Compte 518 - Intérêts courus","compte-518-interets-courus",[19582],{"metadata":19583,"sys":19586,"fields":19593},{"tags":19584,"concepts":19585},[],[],{"space":19587,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19589,"publishedVersion":246,"revision":59,"contentType":19591,"locale":27},{"sys":19588},{"type":12,"linkType":13,"id":14},{"sys":19590},{"id":20,"type":12,"linkType":21},{"sys":19592},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19594,"metaTitle":256,"metaDescription":257,"mainTitle":19595,"subtitle":276,"heroImage":19610,"ctaButton":299,"ctaLink":300},[255],{"data":19596,"content":19597,"nodeType":71},{},[19598,19604],{"data":19599,"content":19600,"nodeType":268},{},[19601],{"data":19602,"marks":19603,"value":267,"nodeType":79},{},[],{"data":19605,"content":19606,"nodeType":84},{},[19607],{"data":19608,"marks":19609,"value":275,"nodeType":79},{},[],{"metadata":19611,"sys":19614,"fields":19619},{"tags":19612,"concepts":19613},[],[],{"space":19615,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19617,"publishedVersion":59,"revision":22,"locale":27},{"sys":19616},{"type":12,"linkType":13,"id":14},{"sys":19618},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19620},{"url":291,"details":19621,"fileName":297,"contentType":298},{"size":293,"image":19622},{"width":295,"height":296},{"sys":19624,"fields":19627},{"id":19625,"createdAt":19626},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":19628,"slug":19629,"articleIntro":-1,"category":19630},"Compte 705 - Études","compte-705-etudes",[19631],{"metadata":19632,"sys":19635,"fields":19642},{"tags":19633,"concepts":19634},[],[],{"space":19636,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19638,"publishedVersion":246,"revision":59,"contentType":19640,"locale":27},{"sys":19637},{"type":12,"linkType":13,"id":14},{"sys":19639},{"id":20,"type":12,"linkType":21},{"sys":19641},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19643,"metaTitle":256,"metaDescription":257,"mainTitle":19644,"subtitle":276,"heroImage":19659,"ctaButton":299,"ctaLink":300},[255],{"data":19645,"content":19646,"nodeType":71},{},[19647,19653],{"data":19648,"content":19649,"nodeType":268},{},[19650],{"data":19651,"marks":19652,"value":267,"nodeType":79},{},[],{"data":19654,"content":19655,"nodeType":84},{},[19656],{"data":19657,"marks":19658,"value":275,"nodeType":79},{},[],{"metadata":19660,"sys":19663,"fields":19668},{"tags":19661,"concepts":19662},[],[],{"space":19664,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19666,"publishedVersion":59,"revision":22,"locale":27},{"sys":19665},{"type":12,"linkType":13,"id":14},{"sys":19667},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19669},{"url":291,"details":19670,"fileName":297,"contentType":298},{"size":293,"image":19671},{"width":295,"height":296},{"sys":19673,"fields":19676},{"id":19674,"createdAt":19675},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":19677,"slug":19678,"articleIntro":19677,"category":19679},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[19680],{"metadata":19681,"sys":19684,"fields":19691},{"tags":19682,"concepts":19683},[],[],{"space":19685,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19687,"publishedVersion":246,"revision":59,"contentType":19689,"locale":27},{"sys":19686},{"type":12,"linkType":13,"id":14},{"sys":19688},{"id":20,"type":12,"linkType":21},{"sys":19690},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19692,"metaTitle":256,"metaDescription":257,"mainTitle":19693,"subtitle":276,"heroImage":19708,"ctaButton":299,"ctaLink":300},[255],{"data":19694,"content":19695,"nodeType":71},{},[19696,19702],{"data":19697,"content":19698,"nodeType":268},{},[19699],{"data":19700,"marks":19701,"value":267,"nodeType":79},{},[],{"data":19703,"content":19704,"nodeType":84},{},[19705],{"data":19706,"marks":19707,"value":275,"nodeType":79},{},[],{"metadata":19709,"sys":19712,"fields":19717},{"tags":19710,"concepts":19711},[],[],{"space":19713,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19715,"publishedVersion":59,"revision":22,"locale":27},{"sys":19714},{"type":12,"linkType":13,"id":14},{"sys":19716},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19718},{"url":291,"details":19719,"fileName":297,"contentType":298},{"size":293,"image":19720},{"width":295,"height":296},{"sys":19722,"fields":19725},{"id":19723,"createdAt":19724},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":19726,"slug":19727,"articleIntro":19726,"category":19728},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[19729],{"metadata":19730,"sys":19733,"fields":19740},{"tags":19731,"concepts":19732},[],[],{"space":19734,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19736,"publishedVersion":246,"revision":59,"contentType":19738,"locale":27},{"sys":19735},{"type":12,"linkType":13,"id":14},{"sys":19737},{"id":20,"type":12,"linkType":21},{"sys":19739},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19741,"metaTitle":256,"metaDescription":257,"mainTitle":19742,"subtitle":276,"heroImage":19757,"ctaButton":299,"ctaLink":300},[255],{"data":19743,"content":19744,"nodeType":71},{},[19745,19751],{"data":19746,"content":19747,"nodeType":268},{},[19748],{"data":19749,"marks":19750,"value":267,"nodeType":79},{},[],{"data":19752,"content":19753,"nodeType":84},{},[19754],{"data":19755,"marks":19756,"value":275,"nodeType":79},{},[],{"metadata":19758,"sys":19761,"fields":19766},{"tags":19759,"concepts":19760},[],[],{"space":19762,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19764,"publishedVersion":59,"revision":22,"locale":27},{"sys":19763},{"type":12,"linkType":13,"id":14},{"sys":19765},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19767},{"url":291,"details":19768,"fileName":297,"contentType":298},{"size":293,"image":19769},{"width":295,"height":296},{"sys":19771,"fields":19774},{"id":19772,"createdAt":19773},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":19775,"slug":19776,"articleIntro":19775,"category":19777},"Compte 211 - Terrains","compte-211-terrains",[19778],{"metadata":19779,"sys":19782,"fields":19789},{"tags":19780,"concepts":19781},[],[],{"space":19783,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19785,"publishedVersion":246,"revision":59,"contentType":19787,"locale":27},{"sys":19784},{"type":12,"linkType":13,"id":14},{"sys":19786},{"id":20,"type":12,"linkType":21},{"sys":19788},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19790,"metaTitle":256,"metaDescription":257,"mainTitle":19791,"subtitle":276,"heroImage":19806,"ctaButton":299,"ctaLink":300},[255],{"data":19792,"content":19793,"nodeType":71},{},[19794,19800],{"data":19795,"content":19796,"nodeType":268},{},[19797],{"data":19798,"marks":19799,"value":267,"nodeType":79},{},[],{"data":19801,"content":19802,"nodeType":84},{},[19803],{"data":19804,"marks":19805,"value":275,"nodeType":79},{},[],{"metadata":19807,"sys":19810,"fields":19815},{"tags":19808,"concepts":19809},[],[],{"space":19811,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19813,"publishedVersion":59,"revision":22,"locale":27},{"sys":19812},{"type":12,"linkType":13,"id":14},{"sys":19814},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19816},{"url":291,"details":19817,"fileName":297,"contentType":298},{"size":293,"image":19818},{"width":295,"height":296},{"sys":19820,"fields":19823},{"id":19821,"createdAt":19822},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":19824,"slug":19825,"articleIntro":-1,"category":19826},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[19827],{"metadata":19828,"sys":19831,"fields":19838},{"tags":19829,"concepts":19830},[],[],{"space":19832,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19834,"publishedVersion":246,"revision":59,"contentType":19836,"locale":27},{"sys":19833},{"type":12,"linkType":13,"id":14},{"sys":19835},{"id":20,"type":12,"linkType":21},{"sys":19837},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19839,"metaTitle":256,"metaDescription":257,"mainTitle":19840,"subtitle":276,"heroImage":19855,"ctaButton":299,"ctaLink":300},[255],{"data":19841,"content":19842,"nodeType":71},{},[19843,19849],{"data":19844,"content":19845,"nodeType":268},{},[19846],{"data":19847,"marks":19848,"value":267,"nodeType":79},{},[],{"data":19850,"content":19851,"nodeType":84},{},[19852],{"data":19853,"marks":19854,"value":275,"nodeType":79},{},[],{"metadata":19856,"sys":19859,"fields":19864},{"tags":19857,"concepts":19858},[],[],{"space":19860,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19862,"publishedVersion":59,"revision":22,"locale":27},{"sys":19861},{"type":12,"linkType":13,"id":14},{"sys":19863},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19865},{"url":291,"details":19866,"fileName":297,"contentType":298},{"size":293,"image":19867},{"width":295,"height":296},{"sys":19869,"fields":19872},{"id":19870,"createdAt":19871},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":19873,"slug":19874,"articleIntro":19873,"category":19875},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[19876],{"metadata":19877,"sys":19880,"fields":19887},{"tags":19878,"concepts":19879},[],[],{"space":19881,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19883,"publishedVersion":246,"revision":59,"contentType":19885,"locale":27},{"sys":19882},{"type":12,"linkType":13,"id":14},{"sys":19884},{"id":20,"type":12,"linkType":21},{"sys":19886},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19888,"metaTitle":256,"metaDescription":257,"mainTitle":19889,"subtitle":276,"heroImage":19904,"ctaButton":299,"ctaLink":300},[255],{"data":19890,"content":19891,"nodeType":71},{},[19892,19898],{"data":19893,"content":19894,"nodeType":268},{},[19895],{"data":19896,"marks":19897,"value":267,"nodeType":79},{},[],{"data":19899,"content":19900,"nodeType":84},{},[19901],{"data":19902,"marks":19903,"value":275,"nodeType":79},{},[],{"metadata":19905,"sys":19908,"fields":19913},{"tags":19906,"concepts":19907},[],[],{"space":19909,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19911,"publishedVersion":59,"revision":22,"locale":27},{"sys":19910},{"type":12,"linkType":13,"id":14},{"sys":19912},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19914},{"url":291,"details":19915,"fileName":297,"contentType":298},{"size":293,"image":19916},{"width":295,"height":296},{"sys":19918,"fields":19921},{"id":19919,"createdAt":19920},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":19922,"slug":19923,"articleIntro":19922,"category":19924},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[19925],{"metadata":19926,"sys":19929,"fields":19936},{"tags":19927,"concepts":19928},[],[],{"space":19930,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19932,"publishedVersion":246,"revision":59,"contentType":19934,"locale":27},{"sys":19931},{"type":12,"linkType":13,"id":14},{"sys":19933},{"id":20,"type":12,"linkType":21},{"sys":19935},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19937,"metaTitle":256,"metaDescription":257,"mainTitle":19938,"subtitle":276,"heroImage":19953,"ctaButton":299,"ctaLink":300},[255],{"data":19939,"content":19940,"nodeType":71},{},[19941,19947],{"data":19942,"content":19943,"nodeType":268},{},[19944],{"data":19945,"marks":19946,"value":267,"nodeType":79},{},[],{"data":19948,"content":19949,"nodeType":84},{},[19950],{"data":19951,"marks":19952,"value":275,"nodeType":79},{},[],{"metadata":19954,"sys":19957,"fields":19962},{"tags":19955,"concepts":19956},[],[],{"space":19958,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":19960,"publishedVersion":59,"revision":22,"locale":27},{"sys":19959},{"type":12,"linkType":13,"id":14},{"sys":19961},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":19963},{"url":291,"details":19964,"fileName":297,"contentType":298},{"size":293,"image":19965},{"width":295,"height":296},{"sys":19967,"fields":19970},{"id":19968,"createdAt":19969},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":19971,"slug":19972,"articleIntro":19971,"category":19973},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[19974],{"metadata":19975,"sys":19978,"fields":19985},{"tags":19976,"concepts":19977},[],[],{"space":19979,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":19981,"publishedVersion":246,"revision":59,"contentType":19983,"locale":27},{"sys":19980},{"type":12,"linkType":13,"id":14},{"sys":19982},{"id":20,"type":12,"linkType":21},{"sys":19984},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":19986,"metaTitle":256,"metaDescription":257,"mainTitle":19987,"subtitle":276,"heroImage":20002,"ctaButton":299,"ctaLink":300},[255],{"data":19988,"content":19989,"nodeType":71},{},[19990,19996],{"data":19991,"content":19992,"nodeType":268},{},[19993],{"data":19994,"marks":19995,"value":267,"nodeType":79},{},[],{"data":19997,"content":19998,"nodeType":84},{},[19999],{"data":20000,"marks":20001,"value":275,"nodeType":79},{},[],{"metadata":20003,"sys":20006,"fields":20011},{"tags":20004,"concepts":20005},[],[],{"space":20007,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20009,"publishedVersion":59,"revision":22,"locale":27},{"sys":20008},{"type":12,"linkType":13,"id":14},{"sys":20010},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20012},{"url":291,"details":20013,"fileName":297,"contentType":298},{"size":293,"image":20014},{"width":295,"height":296},{"sys":20016,"fields":20019},{"id":20017,"createdAt":20018},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":20020,"slug":20021,"articleIntro":20020,"category":20022},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[20023],{"metadata":20024,"sys":20027,"fields":20034},{"tags":20025,"concepts":20026},[],[],{"space":20028,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20030,"publishedVersion":246,"revision":59,"contentType":20032,"locale":27},{"sys":20029},{"type":12,"linkType":13,"id":14},{"sys":20031},{"id":20,"type":12,"linkType":21},{"sys":20033},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20035,"metaTitle":256,"metaDescription":257,"mainTitle":20036,"subtitle":276,"heroImage":20051,"ctaButton":299,"ctaLink":300},[255],{"data":20037,"content":20038,"nodeType":71},{},[20039,20045],{"data":20040,"content":20041,"nodeType":268},{},[20042],{"data":20043,"marks":20044,"value":267,"nodeType":79},{},[],{"data":20046,"content":20047,"nodeType":84},{},[20048],{"data":20049,"marks":20050,"value":275,"nodeType":79},{},[],{"metadata":20052,"sys":20055,"fields":20060},{"tags":20053,"concepts":20054},[],[],{"space":20056,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20058,"publishedVersion":59,"revision":22,"locale":27},{"sys":20057},{"type":12,"linkType":13,"id":14},{"sys":20059},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20061},{"url":291,"details":20062,"fileName":297,"contentType":298},{"size":293,"image":20063},{"width":295,"height":296},{"sys":20065,"fields":20068},{"id":20066,"createdAt":20067},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":20069,"slug":20070,"articleIntro":20069,"category":20071},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[20072],{"metadata":20073,"sys":20076,"fields":20083},{"tags":20074,"concepts":20075},[],[],{"space":20077,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20079,"publishedVersion":246,"revision":59,"contentType":20081,"locale":27},{"sys":20078},{"type":12,"linkType":13,"id":14},{"sys":20080},{"id":20,"type":12,"linkType":21},{"sys":20082},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20084,"metaTitle":256,"metaDescription":257,"mainTitle":20085,"subtitle":276,"heroImage":20100,"ctaButton":299,"ctaLink":300},[255],{"data":20086,"content":20087,"nodeType":71},{},[20088,20094],{"data":20089,"content":20090,"nodeType":268},{},[20091],{"data":20092,"marks":20093,"value":267,"nodeType":79},{},[],{"data":20095,"content":20096,"nodeType":84},{},[20097],{"data":20098,"marks":20099,"value":275,"nodeType":79},{},[],{"metadata":20101,"sys":20104,"fields":20109},{"tags":20102,"concepts":20103},[],[],{"space":20105,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20107,"publishedVersion":59,"revision":22,"locale":27},{"sys":20106},{"type":12,"linkType":13,"id":14},{"sys":20108},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20110},{"url":291,"details":20111,"fileName":297,"contentType":298},{"size":293,"image":20112},{"width":295,"height":296},{"sys":20114,"fields":20117},{"id":20115,"createdAt":20116},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":20118,"slug":20119,"articleIntro":20118,"category":20120},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[20121],{"metadata":20122,"sys":20125,"fields":20132},{"tags":20123,"concepts":20124},[],[],{"space":20126,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20128,"publishedVersion":246,"revision":59,"contentType":20130,"locale":27},{"sys":20127},{"type":12,"linkType":13,"id":14},{"sys":20129},{"id":20,"type":12,"linkType":21},{"sys":20131},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20133,"metaTitle":256,"metaDescription":257,"mainTitle":20134,"subtitle":276,"heroImage":20149,"ctaButton":299,"ctaLink":300},[255],{"data":20135,"content":20136,"nodeType":71},{},[20137,20143],{"data":20138,"content":20139,"nodeType":268},{},[20140],{"data":20141,"marks":20142,"value":267,"nodeType":79},{},[],{"data":20144,"content":20145,"nodeType":84},{},[20146],{"data":20147,"marks":20148,"value":275,"nodeType":79},{},[],{"metadata":20150,"sys":20153,"fields":20158},{"tags":20151,"concepts":20152},[],[],{"space":20154,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20156,"publishedVersion":59,"revision":22,"locale":27},{"sys":20155},{"type":12,"linkType":13,"id":14},{"sys":20157},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20159},{"url":291,"details":20160,"fileName":297,"contentType":298},{"size":293,"image":20161},{"width":295,"height":296},{"sys":20163,"fields":20166},{"id":20164,"createdAt":20165},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":20167,"slug":20168,"articleIntro":20167,"category":20169},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[20170],{"metadata":20171,"sys":20174,"fields":20181},{"tags":20172,"concepts":20173},[],[],{"space":20175,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20177,"publishedVersion":246,"revision":59,"contentType":20179,"locale":27},{"sys":20176},{"type":12,"linkType":13,"id":14},{"sys":20178},{"id":20,"type":12,"linkType":21},{"sys":20180},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20182,"metaTitle":256,"metaDescription":257,"mainTitle":20183,"subtitle":276,"heroImage":20198,"ctaButton":299,"ctaLink":300},[255],{"data":20184,"content":20185,"nodeType":71},{},[20186,20192],{"data":20187,"content":20188,"nodeType":268},{},[20189],{"data":20190,"marks":20191,"value":267,"nodeType":79},{},[],{"data":20193,"content":20194,"nodeType":84},{},[20195],{"data":20196,"marks":20197,"value":275,"nodeType":79},{},[],{"metadata":20199,"sys":20202,"fields":20207},{"tags":20200,"concepts":20201},[],[],{"space":20203,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20205,"publishedVersion":59,"revision":22,"locale":27},{"sys":20204},{"type":12,"linkType":13,"id":14},{"sys":20206},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20208},{"url":291,"details":20209,"fileName":297,"contentType":298},{"size":293,"image":20210},{"width":295,"height":296},{"sys":20212,"fields":20214},{"id":20213,"createdAt":3887},"162s9jHJG3pe8Lo9DnYq87",{"title":20215,"slug":20216,"articleIntro":20215,"category":20217},"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",[20218],{"metadata":20219,"sys":20222,"fields":20229},{"tags":20220,"concepts":20221},[],[],{"space":20223,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20225,"publishedVersion":246,"revision":59,"contentType":20227,"locale":27},{"sys":20224},{"type":12,"linkType":13,"id":14},{"sys":20226},{"id":20,"type":12,"linkType":21},{"sys":20228},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20230,"metaTitle":256,"metaDescription":257,"mainTitle":20231,"subtitle":276,"heroImage":20246,"ctaButton":299,"ctaLink":300},[255],{"data":20232,"content":20233,"nodeType":71},{},[20234,20240],{"data":20235,"content":20236,"nodeType":268},{},[20237],{"data":20238,"marks":20239,"value":267,"nodeType":79},{},[],{"data":20241,"content":20242,"nodeType":84},{},[20243],{"data":20244,"marks":20245,"value":275,"nodeType":79},{},[],{"metadata":20247,"sys":20250,"fields":20255},{"tags":20248,"concepts":20249},[],[],{"space":20251,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20253,"publishedVersion":59,"revision":22,"locale":27},{"sys":20252},{"type":12,"linkType":13,"id":14},{"sys":20254},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20256},{"url":291,"details":20257,"fileName":297,"contentType":298},{"size":293,"image":20258},{"width":295,"height":296},{"sys":20260,"fields":20263},{"id":20261,"createdAt":20262},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":20264,"slug":20265,"articleIntro":20264,"category":20266},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[20267],{"metadata":20268,"sys":20271,"fields":20278},{"tags":20269,"concepts":20270},[],[],{"space":20272,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20274,"publishedVersion":246,"revision":59,"contentType":20276,"locale":27},{"sys":20273},{"type":12,"linkType":13,"id":14},{"sys":20275},{"id":20,"type":12,"linkType":21},{"sys":20277},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20279,"metaTitle":256,"metaDescription":257,"mainTitle":20280,"subtitle":276,"heroImage":20295,"ctaButton":299,"ctaLink":300},[255],{"data":20281,"content":20282,"nodeType":71},{},[20283,20289],{"data":20284,"content":20285,"nodeType":268},{},[20286],{"data":20287,"marks":20288,"value":267,"nodeType":79},{},[],{"data":20290,"content":20291,"nodeType":84},{},[20292],{"data":20293,"marks":20294,"value":275,"nodeType":79},{},[],{"metadata":20296,"sys":20299,"fields":20304},{"tags":20297,"concepts":20298},[],[],{"space":20300,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20302,"publishedVersion":59,"revision":22,"locale":27},{"sys":20301},{"type":12,"linkType":13,"id":14},{"sys":20303},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20305},{"url":291,"details":20306,"fileName":297,"contentType":298},{"size":293,"image":20307},{"width":295,"height":296},{"sys":20309,"fields":20312},{"id":20310,"createdAt":20311},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":20313,"slug":20314,"articleIntro":20313,"category":20315},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[20316],{"metadata":20317,"sys":20320,"fields":20327},{"tags":20318,"concepts":20319},[],[],{"space":20321,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20323,"publishedVersion":246,"revision":59,"contentType":20325,"locale":27},{"sys":20322},{"type":12,"linkType":13,"id":14},{"sys":20324},{"id":20,"type":12,"linkType":21},{"sys":20326},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20328,"metaTitle":256,"metaDescription":257,"mainTitle":20329,"subtitle":276,"heroImage":20344,"ctaButton":299,"ctaLink":300},[255],{"data":20330,"content":20331,"nodeType":71},{},[20332,20338],{"data":20333,"content":20334,"nodeType":268},{},[20335],{"data":20336,"marks":20337,"value":267,"nodeType":79},{},[],{"data":20339,"content":20340,"nodeType":84},{},[20341],{"data":20342,"marks":20343,"value":275,"nodeType":79},{},[],{"metadata":20345,"sys":20348,"fields":20353},{"tags":20346,"concepts":20347},[],[],{"space":20349,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20351,"publishedVersion":59,"revision":22,"locale":27},{"sys":20350},{"type":12,"linkType":13,"id":14},{"sys":20352},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20354},{"url":291,"details":20355,"fileName":297,"contentType":298},{"size":293,"image":20356},{"width":295,"height":296},{"sys":20358,"fields":20361},{"id":20359,"createdAt":20360},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":20362,"slug":20363,"articleIntro":20362,"category":20364},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[20365],{"metadata":20366,"sys":20369,"fields":20376},{"tags":20367,"concepts":20368},[],[],{"space":20370,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20372,"publishedVersion":246,"revision":59,"contentType":20374,"locale":27},{"sys":20371},{"type":12,"linkType":13,"id":14},{"sys":20373},{"id":20,"type":12,"linkType":21},{"sys":20375},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20377,"metaTitle":256,"metaDescription":257,"mainTitle":20378,"subtitle":276,"heroImage":20393,"ctaButton":299,"ctaLink":300},[255],{"data":20379,"content":20380,"nodeType":71},{},[20381,20387],{"data":20382,"content":20383,"nodeType":268},{},[20384],{"data":20385,"marks":20386,"value":267,"nodeType":79},{},[],{"data":20388,"content":20389,"nodeType":84},{},[20390],{"data":20391,"marks":20392,"value":275,"nodeType":79},{},[],{"metadata":20394,"sys":20397,"fields":20402},{"tags":20395,"concepts":20396},[],[],{"space":20398,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20400,"publishedVersion":59,"revision":22,"locale":27},{"sys":20399},{"type":12,"linkType":13,"id":14},{"sys":20401},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20403},{"url":291,"details":20404,"fileName":297,"contentType":298},{"size":293,"image":20405},{"width":295,"height":296},{"sys":20407,"fields":20410},{"id":20408,"createdAt":20409},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":20411,"slug":20412,"articleIntro":-1,"category":20413},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[20414],{"metadata":20415,"sys":20418,"fields":20425},{"tags":20416,"concepts":20417},[],[],{"space":20419,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20421,"publishedVersion":246,"revision":59,"contentType":20423,"locale":27},{"sys":20420},{"type":12,"linkType":13,"id":14},{"sys":20422},{"id":20,"type":12,"linkType":21},{"sys":20424},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20426,"metaTitle":256,"metaDescription":257,"mainTitle":20427,"subtitle":276,"heroImage":20442,"ctaButton":299,"ctaLink":300},[255],{"data":20428,"content":20429,"nodeType":71},{},[20430,20436],{"data":20431,"content":20432,"nodeType":268},{},[20433],{"data":20434,"marks":20435,"value":267,"nodeType":79},{},[],{"data":20437,"content":20438,"nodeType":84},{},[20439],{"data":20440,"marks":20441,"value":275,"nodeType":79},{},[],{"metadata":20443,"sys":20446,"fields":20451},{"tags":20444,"concepts":20445},[],[],{"space":20447,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20449,"publishedVersion":59,"revision":22,"locale":27},{"sys":20448},{"type":12,"linkType":13,"id":14},{"sys":20450},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20452},{"url":291,"details":20453,"fileName":297,"contentType":298},{"size":293,"image":20454},{"width":295,"height":296},{"sys":20456,"fields":20459},{"id":20457,"createdAt":20458},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":20460,"slug":20461,"articleIntro":20460,"category":20462},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[20463],{"metadata":20464,"sys":20467,"fields":20474},{"tags":20465,"concepts":20466},[],[],{"space":20468,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20470,"publishedVersion":246,"revision":59,"contentType":20472,"locale":27},{"sys":20469},{"type":12,"linkType":13,"id":14},{"sys":20471},{"id":20,"type":12,"linkType":21},{"sys":20473},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20475,"metaTitle":256,"metaDescription":257,"mainTitle":20476,"subtitle":276,"heroImage":20491,"ctaButton":299,"ctaLink":300},[255],{"data":20477,"content":20478,"nodeType":71},{},[20479,20485],{"data":20480,"content":20481,"nodeType":268},{},[20482],{"data":20483,"marks":20484,"value":267,"nodeType":79},{},[],{"data":20486,"content":20487,"nodeType":84},{},[20488],{"data":20489,"marks":20490,"value":275,"nodeType":79},{},[],{"metadata":20492,"sys":20495,"fields":20500},{"tags":20493,"concepts":20494},[],[],{"space":20496,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20498,"publishedVersion":59,"revision":22,"locale":27},{"sys":20497},{"type":12,"linkType":13,"id":14},{"sys":20499},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20501},{"url":291,"details":20502,"fileName":297,"contentType":298},{"size":293,"image":20503},{"width":295,"height":296},{"sys":20505,"fields":20508},{"id":20506,"createdAt":20507},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":20509,"slug":20510,"articleIntro":20509,"category":20511},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[20512],{"metadata":20513,"sys":20516,"fields":20523},{"tags":20514,"concepts":20515},[],[],{"space":20517,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20519,"publishedVersion":246,"revision":59,"contentType":20521,"locale":27},{"sys":20518},{"type":12,"linkType":13,"id":14},{"sys":20520},{"id":20,"type":12,"linkType":21},{"sys":20522},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20524,"metaTitle":256,"metaDescription":257,"mainTitle":20525,"subtitle":276,"heroImage":20540,"ctaButton":299,"ctaLink":300},[255],{"data":20526,"content":20527,"nodeType":71},{},[20528,20534],{"data":20529,"content":20530,"nodeType":268},{},[20531],{"data":20532,"marks":20533,"value":267,"nodeType":79},{},[],{"data":20535,"content":20536,"nodeType":84},{},[20537],{"data":20538,"marks":20539,"value":275,"nodeType":79},{},[],{"metadata":20541,"sys":20544,"fields":20549},{"tags":20542,"concepts":20543},[],[],{"space":20545,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20547,"publishedVersion":59,"revision":22,"locale":27},{"sys":20546},{"type":12,"linkType":13,"id":14},{"sys":20548},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20550},{"url":291,"details":20551,"fileName":297,"contentType":298},{"size":293,"image":20552},{"width":295,"height":296},{"sys":20554,"fields":20557},{"id":20555,"createdAt":20556},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":20558,"slug":20559,"articleIntro":20558,"category":20560},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[20561],{"metadata":20562,"sys":20565,"fields":20572},{"tags":20563,"concepts":20564},[],[],{"space":20566,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20568,"publishedVersion":246,"revision":59,"contentType":20570,"locale":27},{"sys":20567},{"type":12,"linkType":13,"id":14},{"sys":20569},{"id":20,"type":12,"linkType":21},{"sys":20571},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20573,"metaTitle":256,"metaDescription":257,"mainTitle":20574,"subtitle":276,"heroImage":20589,"ctaButton":299,"ctaLink":300},[255],{"data":20575,"content":20576,"nodeType":71},{},[20577,20583],{"data":20578,"content":20579,"nodeType":268},{},[20580],{"data":20581,"marks":20582,"value":267,"nodeType":79},{},[],{"data":20584,"content":20585,"nodeType":84},{},[20586],{"data":20587,"marks":20588,"value":275,"nodeType":79},{},[],{"metadata":20590,"sys":20593,"fields":20598},{"tags":20591,"concepts":20592},[],[],{"space":20594,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20596,"publishedVersion":59,"revision":22,"locale":27},{"sys":20595},{"type":12,"linkType":13,"id":14},{"sys":20597},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20599},{"url":291,"details":20600,"fileName":297,"contentType":298},{"size":293,"image":20601},{"width":295,"height":296},{"sys":20603,"fields":20606},{"id":20604,"createdAt":20605},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":20607,"slug":20608,"articleIntro":20607,"category":20609},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[20610],{"metadata":20611,"sys":20614,"fields":20621},{"tags":20612,"concepts":20613},[],[],{"space":20615,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20617,"publishedVersion":246,"revision":59,"contentType":20619,"locale":27},{"sys":20616},{"type":12,"linkType":13,"id":14},{"sys":20618},{"id":20,"type":12,"linkType":21},{"sys":20620},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20622,"metaTitle":256,"metaDescription":257,"mainTitle":20623,"subtitle":276,"heroImage":20638,"ctaButton":299,"ctaLink":300},[255],{"data":20624,"content":20625,"nodeType":71},{},[20626,20632],{"data":20627,"content":20628,"nodeType":268},{},[20629],{"data":20630,"marks":20631,"value":267,"nodeType":79},{},[],{"data":20633,"content":20634,"nodeType":84},{},[20635],{"data":20636,"marks":20637,"value":275,"nodeType":79},{},[],{"metadata":20639,"sys":20642,"fields":20647},{"tags":20640,"concepts":20641},[],[],{"space":20643,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20645,"publishedVersion":59,"revision":22,"locale":27},{"sys":20644},{"type":12,"linkType":13,"id":14},{"sys":20646},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20648},{"url":291,"details":20649,"fileName":297,"contentType":298},{"size":293,"image":20650},{"width":295,"height":296},{"sys":20652,"fields":20655},{"id":20653,"createdAt":20654},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":20656,"slug":20657,"articleIntro":20656,"category":20658},"613 - Locations","compte-613-locations",[20659],{"metadata":20660,"sys":20663,"fields":20670},{"tags":20661,"concepts":20662},[],[],{"space":20664,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20666,"publishedVersion":246,"revision":59,"contentType":20668,"locale":27},{"sys":20665},{"type":12,"linkType":13,"id":14},{"sys":20667},{"id":20,"type":12,"linkType":21},{"sys":20669},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20671,"metaTitle":256,"metaDescription":257,"mainTitle":20672,"subtitle":276,"heroImage":20687,"ctaButton":299,"ctaLink":300},[255],{"data":20673,"content":20674,"nodeType":71},{},[20675,20681],{"data":20676,"content":20677,"nodeType":268},{},[20678],{"data":20679,"marks":20680,"value":267,"nodeType":79},{},[],{"data":20682,"content":20683,"nodeType":84},{},[20684],{"data":20685,"marks":20686,"value":275,"nodeType":79},{},[],{"metadata":20688,"sys":20691,"fields":20696},{"tags":20689,"concepts":20690},[],[],{"space":20692,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20694,"publishedVersion":59,"revision":22,"locale":27},{"sys":20693},{"type":12,"linkType":13,"id":14},{"sys":20695},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20697},{"url":291,"details":20698,"fileName":297,"contentType":298},{"size":293,"image":20699},{"width":295,"height":296},{"sys":20701,"fields":20704},{"id":20702,"createdAt":20703},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":20705,"slug":20706,"articleIntro":20705,"category":20707},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[20708],{"metadata":20709,"sys":20712,"fields":20719},{"tags":20710,"concepts":20711},[],[],{"space":20713,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20715,"publishedVersion":246,"revision":59,"contentType":20717,"locale":27},{"sys":20714},{"type":12,"linkType":13,"id":14},{"sys":20716},{"id":20,"type":12,"linkType":21},{"sys":20718},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20720,"metaTitle":256,"metaDescription":257,"mainTitle":20721,"subtitle":276,"heroImage":20736,"ctaButton":299,"ctaLink":300},[255],{"data":20722,"content":20723,"nodeType":71},{},[20724,20730],{"data":20725,"content":20726,"nodeType":268},{},[20727],{"data":20728,"marks":20729,"value":267,"nodeType":79},{},[],{"data":20731,"content":20732,"nodeType":84},{},[20733],{"data":20734,"marks":20735,"value":275,"nodeType":79},{},[],{"metadata":20737,"sys":20740,"fields":20745},{"tags":20738,"concepts":20739},[],[],{"space":20741,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20743,"publishedVersion":59,"revision":22,"locale":27},{"sys":20742},{"type":12,"linkType":13,"id":14},{"sys":20744},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20746},{"url":291,"details":20747,"fileName":297,"contentType":298},{"size":293,"image":20748},{"width":295,"height":296},{"sys":20750,"fields":20753},{"id":20751,"createdAt":20752},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":20754,"slug":20755,"articleIntro":20754,"category":20756},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[20757],{"metadata":20758,"sys":20761,"fields":20768},{"tags":20759,"concepts":20760},[],[],{"space":20762,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20764,"publishedVersion":246,"revision":59,"contentType":20766,"locale":27},{"sys":20763},{"type":12,"linkType":13,"id":14},{"sys":20765},{"id":20,"type":12,"linkType":21},{"sys":20767},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20769,"metaTitle":256,"metaDescription":257,"mainTitle":20770,"subtitle":276,"heroImage":20785,"ctaButton":299,"ctaLink":300},[255],{"data":20771,"content":20772,"nodeType":71},{},[20773,20779],{"data":20774,"content":20775,"nodeType":268},{},[20776],{"data":20777,"marks":20778,"value":267,"nodeType":79},{},[],{"data":20780,"content":20781,"nodeType":84},{},[20782],{"data":20783,"marks":20784,"value":275,"nodeType":79},{},[],{"metadata":20786,"sys":20789,"fields":20794},{"tags":20787,"concepts":20788},[],[],{"space":20790,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20792,"publishedVersion":59,"revision":22,"locale":27},{"sys":20791},{"type":12,"linkType":13,"id":14},{"sys":20793},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20795},{"url":291,"details":20796,"fileName":297,"contentType":298},{"size":293,"image":20797},{"width":295,"height":296},{"sys":20799,"fields":20802},{"id":20800,"createdAt":20801},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":20803,"slug":20804,"articleIntro":20803,"category":20805},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[20806],{"metadata":20807,"sys":20810,"fields":20817},{"tags":20808,"concepts":20809},[],[],{"space":20811,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20813,"publishedVersion":246,"revision":59,"contentType":20815,"locale":27},{"sys":20812},{"type":12,"linkType":13,"id":14},{"sys":20814},{"id":20,"type":12,"linkType":21},{"sys":20816},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20818,"metaTitle":256,"metaDescription":257,"mainTitle":20819,"subtitle":276,"heroImage":20834,"ctaButton":299,"ctaLink":300},[255],{"data":20820,"content":20821,"nodeType":71},{},[20822,20828],{"data":20823,"content":20824,"nodeType":268},{},[20825],{"data":20826,"marks":20827,"value":267,"nodeType":79},{},[],{"data":20829,"content":20830,"nodeType":84},{},[20831],{"data":20832,"marks":20833,"value":275,"nodeType":79},{},[],{"metadata":20835,"sys":20838,"fields":20843},{"tags":20836,"concepts":20837},[],[],{"space":20839,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20841,"publishedVersion":59,"revision":22,"locale":27},{"sys":20840},{"type":12,"linkType":13,"id":14},{"sys":20842},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20844},{"url":291,"details":20845,"fileName":297,"contentType":298},{"size":293,"image":20846},{"width":295,"height":296},{"sys":20848,"fields":20851},{"id":20849,"createdAt":20850},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":20852,"slug":20853,"articleIntro":20852,"category":20854},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[20855],{"metadata":20856,"sys":20859,"fields":20866},{"tags":20857,"concepts":20858},[],[],{"space":20860,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20862,"publishedVersion":246,"revision":59,"contentType":20864,"locale":27},{"sys":20861},{"type":12,"linkType":13,"id":14},{"sys":20863},{"id":20,"type":12,"linkType":21},{"sys":20865},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20867,"metaTitle":256,"metaDescription":257,"mainTitle":20868,"subtitle":276,"heroImage":20883,"ctaButton":299,"ctaLink":300},[255],{"data":20869,"content":20870,"nodeType":71},{},[20871,20877],{"data":20872,"content":20873,"nodeType":268},{},[20874],{"data":20875,"marks":20876,"value":267,"nodeType":79},{},[],{"data":20878,"content":20879,"nodeType":84},{},[20880],{"data":20881,"marks":20882,"value":275,"nodeType":79},{},[],{"metadata":20884,"sys":20887,"fields":20892},{"tags":20885,"concepts":20886},[],[],{"space":20888,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20890,"publishedVersion":59,"revision":22,"locale":27},{"sys":20889},{"type":12,"linkType":13,"id":14},{"sys":20891},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20893},{"url":291,"details":20894,"fileName":297,"contentType":298},{"size":293,"image":20895},{"width":295,"height":296},{"sys":20897,"fields":20900},{"id":20898,"createdAt":20899},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":20901,"slug":20902,"articleIntro":20901,"category":20903},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[20904],{"metadata":20905,"sys":20908,"fields":20915},{"tags":20906,"concepts":20907},[],[],{"space":20909,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20911,"publishedVersion":246,"revision":59,"contentType":20913,"locale":27},{"sys":20910},{"type":12,"linkType":13,"id":14},{"sys":20912},{"id":20,"type":12,"linkType":21},{"sys":20914},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20916,"metaTitle":256,"metaDescription":257,"mainTitle":20917,"subtitle":276,"heroImage":20932,"ctaButton":299,"ctaLink":300},[255],{"data":20918,"content":20919,"nodeType":71},{},[20920,20926],{"data":20921,"content":20922,"nodeType":268},{},[20923],{"data":20924,"marks":20925,"value":267,"nodeType":79},{},[],{"data":20927,"content":20928,"nodeType":84},{},[20929],{"data":20930,"marks":20931,"value":275,"nodeType":79},{},[],{"metadata":20933,"sys":20936,"fields":20941},{"tags":20934,"concepts":20935},[],[],{"space":20937,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20939,"publishedVersion":59,"revision":22,"locale":27},{"sys":20938},{"type":12,"linkType":13,"id":14},{"sys":20940},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20942},{"url":291,"details":20943,"fileName":297,"contentType":298},{"size":293,"image":20944},{"width":295,"height":296},{"sys":20946,"fields":20949},{"id":20947,"createdAt":20948},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":20950,"slug":20951,"articleIntro":20952,"category":20953},"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.",[20954],{"metadata":20955,"sys":20958,"fields":20965},{"tags":20956,"concepts":20957},[],[],{"space":20959,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":20961,"publishedVersion":246,"revision":59,"contentType":20963,"locale":27},{"sys":20960},{"type":12,"linkType":13,"id":14},{"sys":20962},{"id":20,"type":12,"linkType":21},{"sys":20964},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":20966,"metaTitle":256,"metaDescription":257,"mainTitle":20967,"subtitle":276,"heroImage":20982,"ctaButton":299,"ctaLink":300},[255],{"data":20968,"content":20969,"nodeType":71},{},[20970,20976],{"data":20971,"content":20972,"nodeType":268},{},[20973],{"data":20974,"marks":20975,"value":267,"nodeType":79},{},[],{"data":20977,"content":20978,"nodeType":84},{},[20979],{"data":20980,"marks":20981,"value":275,"nodeType":79},{},[],{"metadata":20983,"sys":20986,"fields":20991},{"tags":20984,"concepts":20985},[],[],{"space":20987,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":20989,"publishedVersion":59,"revision":22,"locale":27},{"sys":20988},{"type":12,"linkType":13,"id":14},{"sys":20990},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":20992},{"url":291,"details":20993,"fileName":297,"contentType":298},{"size":293,"image":20994},{"width":295,"height":296},{"sys":20996,"fields":20999},{"id":20997,"createdAt":20998},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":21000,"slug":21001,"articleIntro":-1,"category":21002},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[21003],{"metadata":21004,"sys":21007,"fields":21014},{"tags":21005,"concepts":21006},[],[],{"space":21008,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21010,"publishedVersion":246,"revision":59,"contentType":21012,"locale":27},{"sys":21009},{"type":12,"linkType":13,"id":14},{"sys":21011},{"id":20,"type":12,"linkType":21},{"sys":21013},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21015,"metaTitle":256,"metaDescription":257,"mainTitle":21016,"subtitle":276,"heroImage":21031,"ctaButton":299,"ctaLink":300},[255],{"data":21017,"content":21018,"nodeType":71},{},[21019,21025],{"data":21020,"content":21021,"nodeType":268},{},[21022],{"data":21023,"marks":21024,"value":267,"nodeType":79},{},[],{"data":21026,"content":21027,"nodeType":84},{},[21028],{"data":21029,"marks":21030,"value":275,"nodeType":79},{},[],{"metadata":21032,"sys":21035,"fields":21040},{"tags":21033,"concepts":21034},[],[],{"space":21036,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21038,"publishedVersion":59,"revision":22,"locale":27},{"sys":21037},{"type":12,"linkType":13,"id":14},{"sys":21039},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21041},{"url":291,"details":21042,"fileName":297,"contentType":298},{"size":293,"image":21043},{"width":295,"height":296},{"sys":21045,"fields":21048},{"id":21046,"createdAt":21047},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":21049,"slug":21050,"articleIntro":21049,"category":21051},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[21052],{"metadata":21053,"sys":21056,"fields":21063},{"tags":21054,"concepts":21055},[],[],{"space":21057,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21059,"publishedVersion":246,"revision":59,"contentType":21061,"locale":27},{"sys":21058},{"type":12,"linkType":13,"id":14},{"sys":21060},{"id":20,"type":12,"linkType":21},{"sys":21062},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21064,"metaTitle":256,"metaDescription":257,"mainTitle":21065,"subtitle":276,"heroImage":21080,"ctaButton":299,"ctaLink":300},[255],{"data":21066,"content":21067,"nodeType":71},{},[21068,21074],{"data":21069,"content":21070,"nodeType":268},{},[21071],{"data":21072,"marks":21073,"value":267,"nodeType":79},{},[],{"data":21075,"content":21076,"nodeType":84},{},[21077],{"data":21078,"marks":21079,"value":275,"nodeType":79},{},[],{"metadata":21081,"sys":21084,"fields":21089},{"tags":21082,"concepts":21083},[],[],{"space":21085,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21087,"publishedVersion":59,"revision":22,"locale":27},{"sys":21086},{"type":12,"linkType":13,"id":14},{"sys":21088},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21090},{"url":291,"details":21091,"fileName":297,"contentType":298},{"size":293,"image":21092},{"width":295,"height":296},{"sys":21094,"fields":21097},{"id":21095,"createdAt":21096},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":21098,"slug":21099,"articleIntro":21098,"category":21100},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[21101],{"metadata":21102,"sys":21105,"fields":21112},{"tags":21103,"concepts":21104},[],[],{"space":21106,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21108,"publishedVersion":246,"revision":59,"contentType":21110,"locale":27},{"sys":21107},{"type":12,"linkType":13,"id":14},{"sys":21109},{"id":20,"type":12,"linkType":21},{"sys":21111},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21113,"metaTitle":256,"metaDescription":257,"mainTitle":21114,"subtitle":276,"heroImage":21129,"ctaButton":299,"ctaLink":300},[255],{"data":21115,"content":21116,"nodeType":71},{},[21117,21123],{"data":21118,"content":21119,"nodeType":268},{},[21120],{"data":21121,"marks":21122,"value":267,"nodeType":79},{},[],{"data":21124,"content":21125,"nodeType":84},{},[21126],{"data":21127,"marks":21128,"value":275,"nodeType":79},{},[],{"metadata":21130,"sys":21133,"fields":21138},{"tags":21131,"concepts":21132},[],[],{"space":21134,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21136,"publishedVersion":59,"revision":22,"locale":27},{"sys":21135},{"type":12,"linkType":13,"id":14},{"sys":21137},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21139},{"url":291,"details":21140,"fileName":297,"contentType":298},{"size":293,"image":21141},{"width":295,"height":296},{"sys":21143,"fields":21146},{"id":21144,"createdAt":21145},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":21147,"slug":21148,"articleIntro":-1,"category":21149},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[21150],{"metadata":21151,"sys":21154,"fields":21161},{"tags":21152,"concepts":21153},[],[],{"space":21155,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21157,"publishedVersion":246,"revision":59,"contentType":21159,"locale":27},{"sys":21156},{"type":12,"linkType":13,"id":14},{"sys":21158},{"id":20,"type":12,"linkType":21},{"sys":21160},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21162,"metaTitle":256,"metaDescription":257,"mainTitle":21163,"subtitle":276,"heroImage":21178,"ctaButton":299,"ctaLink":300},[255],{"data":21164,"content":21165,"nodeType":71},{},[21166,21172],{"data":21167,"content":21168,"nodeType":268},{},[21169],{"data":21170,"marks":21171,"value":267,"nodeType":79},{},[],{"data":21173,"content":21174,"nodeType":84},{},[21175],{"data":21176,"marks":21177,"value":275,"nodeType":79},{},[],{"metadata":21179,"sys":21182,"fields":21187},{"tags":21180,"concepts":21181},[],[],{"space":21183,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21185,"publishedVersion":59,"revision":22,"locale":27},{"sys":21184},{"type":12,"linkType":13,"id":14},{"sys":21186},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21188},{"url":291,"details":21189,"fileName":297,"contentType":298},{"size":293,"image":21190},{"width":295,"height":296},{"sys":21192,"fields":21195},{"id":21193,"createdAt":21194},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":21196,"slug":21197,"articleIntro":21196,"category":21198},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[21199],{"metadata":21200,"sys":21203,"fields":21210},{"tags":21201,"concepts":21202},[],[],{"space":21204,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21206,"publishedVersion":246,"revision":59,"contentType":21208,"locale":27},{"sys":21205},{"type":12,"linkType":13,"id":14},{"sys":21207},{"id":20,"type":12,"linkType":21},{"sys":21209},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21211,"metaTitle":256,"metaDescription":257,"mainTitle":21212,"subtitle":276,"heroImage":21227,"ctaButton":299,"ctaLink":300},[255],{"data":21213,"content":21214,"nodeType":71},{},[21215,21221],{"data":21216,"content":21217,"nodeType":268},{},[21218],{"data":21219,"marks":21220,"value":267,"nodeType":79},{},[],{"data":21222,"content":21223,"nodeType":84},{},[21224],{"data":21225,"marks":21226,"value":275,"nodeType":79},{},[],{"metadata":21228,"sys":21231,"fields":21236},{"tags":21229,"concepts":21230},[],[],{"space":21232,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21234,"publishedVersion":59,"revision":22,"locale":27},{"sys":21233},{"type":12,"linkType":13,"id":14},{"sys":21235},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21237},{"url":291,"details":21238,"fileName":297,"contentType":298},{"size":293,"image":21239},{"width":295,"height":296},{"sys":21241,"fields":21244},{"id":21242,"createdAt":21243},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":21245,"slug":21246,"articleIntro":21245,"category":21247},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[21248],{"metadata":21249,"sys":21252,"fields":21259},{"tags":21250,"concepts":21251},[],[],{"space":21253,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21255,"publishedVersion":246,"revision":59,"contentType":21257,"locale":27},{"sys":21254},{"type":12,"linkType":13,"id":14},{"sys":21256},{"id":20,"type":12,"linkType":21},{"sys":21258},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21260,"metaTitle":256,"metaDescription":257,"mainTitle":21261,"subtitle":276,"heroImage":21276,"ctaButton":299,"ctaLink":300},[255],{"data":21262,"content":21263,"nodeType":71},{},[21264,21270],{"data":21265,"content":21266,"nodeType":268},{},[21267],{"data":21268,"marks":21269,"value":267,"nodeType":79},{},[],{"data":21271,"content":21272,"nodeType":84},{},[21273],{"data":21274,"marks":21275,"value":275,"nodeType":79},{},[],{"metadata":21277,"sys":21280,"fields":21285},{"tags":21278,"concepts":21279},[],[],{"space":21281,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21283,"publishedVersion":59,"revision":22,"locale":27},{"sys":21282},{"type":12,"linkType":13,"id":14},{"sys":21284},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21286},{"url":291,"details":21287,"fileName":297,"contentType":298},{"size":293,"image":21288},{"width":295,"height":296},{"sys":21290,"fields":21293},{"id":21291,"createdAt":21292},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":21294,"slug":21295,"articleIntro":-1,"category":21296},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[21297],{"metadata":21298,"sys":21301,"fields":21308},{"tags":21299,"concepts":21300},[],[],{"space":21302,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21304,"publishedVersion":246,"revision":59,"contentType":21306,"locale":27},{"sys":21303},{"type":12,"linkType":13,"id":14},{"sys":21305},{"id":20,"type":12,"linkType":21},{"sys":21307},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21309,"metaTitle":256,"metaDescription":257,"mainTitle":21310,"subtitle":276,"heroImage":21325,"ctaButton":299,"ctaLink":300},[255],{"data":21311,"content":21312,"nodeType":71},{},[21313,21319],{"data":21314,"content":21315,"nodeType":268},{},[21316],{"data":21317,"marks":21318,"value":267,"nodeType":79},{},[],{"data":21320,"content":21321,"nodeType":84},{},[21322],{"data":21323,"marks":21324,"value":275,"nodeType":79},{},[],{"metadata":21326,"sys":21329,"fields":21334},{"tags":21327,"concepts":21328},[],[],{"space":21330,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21332,"publishedVersion":59,"revision":22,"locale":27},{"sys":21331},{"type":12,"linkType":13,"id":14},{"sys":21333},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21335},{"url":291,"details":21336,"fileName":297,"contentType":298},{"size":293,"image":21337},{"width":295,"height":296},{"sys":21339,"fields":21341},{"id":21340,"createdAt":5701},"55iVQXY18hY6u2UZk6N5JX",{"title":21342,"slug":21343,"articleIntro":-1,"category":21344},"Compte 704 - Travaux","compte-704---travaux",[21345],{"metadata":21346,"sys":21349,"fields":21356},{"tags":21347,"concepts":21348},[],[],{"space":21350,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21352,"publishedVersion":246,"revision":59,"contentType":21354,"locale":27},{"sys":21351},{"type":12,"linkType":13,"id":14},{"sys":21353},{"id":20,"type":12,"linkType":21},{"sys":21355},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21357,"metaTitle":256,"metaDescription":257,"mainTitle":21358,"subtitle":276,"heroImage":21373,"ctaButton":299,"ctaLink":300},[255],{"data":21359,"content":21360,"nodeType":71},{},[21361,21367],{"data":21362,"content":21363,"nodeType":268},{},[21364],{"data":21365,"marks":21366,"value":267,"nodeType":79},{},[],{"data":21368,"content":21369,"nodeType":84},{},[21370],{"data":21371,"marks":21372,"value":275,"nodeType":79},{},[],{"metadata":21374,"sys":21377,"fields":21382},{"tags":21375,"concepts":21376},[],[],{"space":21378,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21380,"publishedVersion":59,"revision":22,"locale":27},{"sys":21379},{"type":12,"linkType":13,"id":14},{"sys":21381},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21383},{"url":291,"details":21384,"fileName":297,"contentType":298},{"size":293,"image":21385},{"width":295,"height":296},{"sys":21387,"fields":21390},{"id":21388,"createdAt":21389},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":21391,"slug":21392,"articleIntro":21391,"category":21393},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[21394],{"metadata":21395,"sys":21398,"fields":21405},{"tags":21396,"concepts":21397},[],[],{"space":21399,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21401,"publishedVersion":246,"revision":59,"contentType":21403,"locale":27},{"sys":21400},{"type":12,"linkType":13,"id":14},{"sys":21402},{"id":20,"type":12,"linkType":21},{"sys":21404},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21406,"metaTitle":256,"metaDescription":257,"mainTitle":21407,"subtitle":276,"heroImage":21422,"ctaButton":299,"ctaLink":300},[255],{"data":21408,"content":21409,"nodeType":71},{},[21410,21416],{"data":21411,"content":21412,"nodeType":268},{},[21413],{"data":21414,"marks":21415,"value":267,"nodeType":79},{},[],{"data":21417,"content":21418,"nodeType":84},{},[21419],{"data":21420,"marks":21421,"value":275,"nodeType":79},{},[],{"metadata":21423,"sys":21426,"fields":21431},{"tags":21424,"concepts":21425},[],[],{"space":21427,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21429,"publishedVersion":59,"revision":22,"locale":27},{"sys":21428},{"type":12,"linkType":13,"id":14},{"sys":21430},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21432},{"url":291,"details":21433,"fileName":297,"contentType":298},{"size":293,"image":21434},{"width":295,"height":296},{"sys":21436,"fields":21439},{"id":21437,"createdAt":21438},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":21440,"slug":21441,"articleIntro":-1,"category":21442},"Compte 6226 - Honoraires","compte-6226-honoraires",[21443],{"metadata":21444,"sys":21447,"fields":21454},{"tags":21445,"concepts":21446},[],[],{"space":21448,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21450,"publishedVersion":246,"revision":59,"contentType":21452,"locale":27},{"sys":21449},{"type":12,"linkType":13,"id":14},{"sys":21451},{"id":20,"type":12,"linkType":21},{"sys":21453},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21455,"metaTitle":256,"metaDescription":257,"mainTitle":21456,"subtitle":276,"heroImage":21471,"ctaButton":299,"ctaLink":300},[255],{"data":21457,"content":21458,"nodeType":71},{},[21459,21465],{"data":21460,"content":21461,"nodeType":268},{},[21462],{"data":21463,"marks":21464,"value":267,"nodeType":79},{},[],{"data":21466,"content":21467,"nodeType":84},{},[21468],{"data":21469,"marks":21470,"value":275,"nodeType":79},{},[],{"metadata":21472,"sys":21475,"fields":21480},{"tags":21473,"concepts":21474},[],[],{"space":21476,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21478,"publishedVersion":59,"revision":22,"locale":27},{"sys":21477},{"type":12,"linkType":13,"id":14},{"sys":21479},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21481},{"url":291,"details":21482,"fileName":297,"contentType":298},{"size":293,"image":21483},{"width":295,"height":296},{"sys":21485,"fields":21488},{"id":21486,"createdAt":21487},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":21489,"slug":21490,"articleIntro":21489,"category":21491},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[21492],{"metadata":21493,"sys":21496,"fields":21503},{"tags":21494,"concepts":21495},[],[],{"space":21497,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21499,"publishedVersion":246,"revision":59,"contentType":21501,"locale":27},{"sys":21498},{"type":12,"linkType":13,"id":14},{"sys":21500},{"id":20,"type":12,"linkType":21},{"sys":21502},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21504,"metaTitle":256,"metaDescription":257,"mainTitle":21505,"subtitle":276,"heroImage":21520,"ctaButton":299,"ctaLink":300},[255],{"data":21506,"content":21507,"nodeType":71},{},[21508,21514],{"data":21509,"content":21510,"nodeType":268},{},[21511],{"data":21512,"marks":21513,"value":267,"nodeType":79},{},[],{"data":21515,"content":21516,"nodeType":84},{},[21517],{"data":21518,"marks":21519,"value":275,"nodeType":79},{},[],{"metadata":21521,"sys":21524,"fields":21529},{"tags":21522,"concepts":21523},[],[],{"space":21525,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21527,"publishedVersion":59,"revision":22,"locale":27},{"sys":21526},{"type":12,"linkType":13,"id":14},{"sys":21528},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21530},{"url":291,"details":21531,"fileName":297,"contentType":298},{"size":293,"image":21532},{"width":295,"height":296},{"sys":21534,"fields":21537},{"id":21535,"createdAt":21536},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":21538,"slug":21539,"articleIntro":21538,"category":21540},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[21541],{"metadata":21542,"sys":21545,"fields":21552},{"tags":21543,"concepts":21544},[],[],{"space":21546,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21548,"publishedVersion":246,"revision":59,"contentType":21550,"locale":27},{"sys":21547},{"type":12,"linkType":13,"id":14},{"sys":21549},{"id":20,"type":12,"linkType":21},{"sys":21551},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21553,"metaTitle":256,"metaDescription":257,"mainTitle":21554,"subtitle":276,"heroImage":21569,"ctaButton":299,"ctaLink":300},[255],{"data":21555,"content":21556,"nodeType":71},{},[21557,21563],{"data":21558,"content":21559,"nodeType":268},{},[21560],{"data":21561,"marks":21562,"value":267,"nodeType":79},{},[],{"data":21564,"content":21565,"nodeType":84},{},[21566],{"data":21567,"marks":21568,"value":275,"nodeType":79},{},[],{"metadata":21570,"sys":21573,"fields":21578},{"tags":21571,"concepts":21572},[],[],{"space":21574,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21576,"publishedVersion":59,"revision":22,"locale":27},{"sys":21575},{"type":12,"linkType":13,"id":14},{"sys":21577},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21579},{"url":291,"details":21580,"fileName":297,"contentType":298},{"size":293,"image":21581},{"width":295,"height":296},{"sys":21583,"fields":21586},{"id":21584,"createdAt":21585},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":21587,"slug":21588,"articleIntro":21587,"category":21589},"Compte 106 - Réserves","compte-106-reserves",[21590],{"metadata":21591,"sys":21594,"fields":21601},{"tags":21592,"concepts":21593},[],[],{"space":21595,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21597,"publishedVersion":246,"revision":59,"contentType":21599,"locale":27},{"sys":21596},{"type":12,"linkType":13,"id":14},{"sys":21598},{"id":20,"type":12,"linkType":21},{"sys":21600},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21602,"metaTitle":256,"metaDescription":257,"mainTitle":21603,"subtitle":276,"heroImage":21618,"ctaButton":299,"ctaLink":300},[255],{"data":21604,"content":21605,"nodeType":71},{},[21606,21612],{"data":21607,"content":21608,"nodeType":268},{},[21609],{"data":21610,"marks":21611,"value":267,"nodeType":79},{},[],{"data":21613,"content":21614,"nodeType":84},{},[21615],{"data":21616,"marks":21617,"value":275,"nodeType":79},{},[],{"metadata":21619,"sys":21622,"fields":21627},{"tags":21620,"concepts":21621},[],[],{"space":21623,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21625,"publishedVersion":59,"revision":22,"locale":27},{"sys":21624},{"type":12,"linkType":13,"id":14},{"sys":21626},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21628},{"url":291,"details":21629,"fileName":297,"contentType":298},{"size":293,"image":21630},{"width":295,"height":296},{"sys":21632,"fields":21635},{"id":21633,"createdAt":21634},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":21636,"slug":21637,"articleIntro":21636,"category":21638},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[21639],{"metadata":21640,"sys":21643,"fields":21650},{"tags":21641,"concepts":21642},[],[],{"space":21644,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21646,"publishedVersion":246,"revision":59,"contentType":21648,"locale":27},{"sys":21645},{"type":12,"linkType":13,"id":14},{"sys":21647},{"id":20,"type":12,"linkType":21},{"sys":21649},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21651,"metaTitle":256,"metaDescription":257,"mainTitle":21652,"subtitle":276,"heroImage":21667,"ctaButton":299,"ctaLink":300},[255],{"data":21653,"content":21654,"nodeType":71},{},[21655,21661],{"data":21656,"content":21657,"nodeType":268},{},[21658],{"data":21659,"marks":21660,"value":267,"nodeType":79},{},[],{"data":21662,"content":21663,"nodeType":84},{},[21664],{"data":21665,"marks":21666,"value":275,"nodeType":79},{},[],{"metadata":21668,"sys":21671,"fields":21676},{"tags":21669,"concepts":21670},[],[],{"space":21672,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21674,"publishedVersion":59,"revision":22,"locale":27},{"sys":21673},{"type":12,"linkType":13,"id":14},{"sys":21675},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21677},{"url":291,"details":21678,"fileName":297,"contentType":298},{"size":293,"image":21679},{"width":295,"height":296},{"sys":21681,"fields":21684},{"id":21682,"createdAt":21683},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":21685,"slug":21686,"articleIntro":21685,"category":21687},"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",[21688],{"metadata":21689,"sys":21692,"fields":21699},{"tags":21690,"concepts":21691},[],[],{"space":21693,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21695,"publishedVersion":246,"revision":59,"contentType":21697,"locale":27},{"sys":21694},{"type":12,"linkType":13,"id":14},{"sys":21696},{"id":20,"type":12,"linkType":21},{"sys":21698},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21700,"metaTitle":256,"metaDescription":257,"mainTitle":21701,"subtitle":276,"heroImage":21716,"ctaButton":299,"ctaLink":300},[255],{"data":21702,"content":21703,"nodeType":71},{},[21704,21710],{"data":21705,"content":21706,"nodeType":268},{},[21707],{"data":21708,"marks":21709,"value":267,"nodeType":79},{},[],{"data":21711,"content":21712,"nodeType":84},{},[21713],{"data":21714,"marks":21715,"value":275,"nodeType":79},{},[],{"metadata":21717,"sys":21720,"fields":21725},{"tags":21718,"concepts":21719},[],[],{"space":21721,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21723,"publishedVersion":59,"revision":22,"locale":27},{"sys":21722},{"type":12,"linkType":13,"id":14},{"sys":21724},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21726},{"url":291,"details":21727,"fileName":297,"contentType":298},{"size":293,"image":21728},{"width":295,"height":296},{"sys":21730,"fields":21733},{"id":21731,"createdAt":21732},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":21734,"slug":21735,"articleIntro":-1,"category":21736},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[21737],{"metadata":21738,"sys":21741,"fields":21748},{"tags":21739,"concepts":21740},[],[],{"space":21742,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21744,"publishedVersion":246,"revision":59,"contentType":21746,"locale":27},{"sys":21743},{"type":12,"linkType":13,"id":14},{"sys":21745},{"id":20,"type":12,"linkType":21},{"sys":21747},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21749,"metaTitle":256,"metaDescription":257,"mainTitle":21750,"subtitle":276,"heroImage":21765,"ctaButton":299,"ctaLink":300},[255],{"data":21751,"content":21752,"nodeType":71},{},[21753,21759],{"data":21754,"content":21755,"nodeType":268},{},[21756],{"data":21757,"marks":21758,"value":267,"nodeType":79},{},[],{"data":21760,"content":21761,"nodeType":84},{},[21762],{"data":21763,"marks":21764,"value":275,"nodeType":79},{},[],{"metadata":21766,"sys":21769,"fields":21774},{"tags":21767,"concepts":21768},[],[],{"space":21770,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21772,"publishedVersion":59,"revision":22,"locale":27},{"sys":21771},{"type":12,"linkType":13,"id":14},{"sys":21773},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21775},{"url":291,"details":21776,"fileName":297,"contentType":298},{"size":293,"image":21777},{"width":295,"height":296},{"sys":21779,"fields":21782},{"id":21780,"createdAt":21781},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":21783,"slug":21784,"articleIntro":-1,"category":21785},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[21786],{"metadata":21787,"sys":21790,"fields":21797},{"tags":21788,"concepts":21789},[],[],{"space":21791,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21793,"publishedVersion":246,"revision":59,"contentType":21795,"locale":27},{"sys":21792},{"type":12,"linkType":13,"id":14},{"sys":21794},{"id":20,"type":12,"linkType":21},{"sys":21796},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21798,"metaTitle":256,"metaDescription":257,"mainTitle":21799,"subtitle":276,"heroImage":21814,"ctaButton":299,"ctaLink":300},[255],{"data":21800,"content":21801,"nodeType":71},{},[21802,21808],{"data":21803,"content":21804,"nodeType":268},{},[21805],{"data":21806,"marks":21807,"value":267,"nodeType":79},{},[],{"data":21809,"content":21810,"nodeType":84},{},[21811],{"data":21812,"marks":21813,"value":275,"nodeType":79},{},[],{"metadata":21815,"sys":21818,"fields":21823},{"tags":21816,"concepts":21817},[],[],{"space":21819,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21821,"publishedVersion":59,"revision":22,"locale":27},{"sys":21820},{"type":12,"linkType":13,"id":14},{"sys":21822},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21824},{"url":291,"details":21825,"fileName":297,"contentType":298},{"size":293,"image":21826},{"width":295,"height":296},{"sys":21828,"fields":21831},{"id":21829,"createdAt":21830},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":21832,"slug":21833,"articleIntro":21832,"category":21834},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[21835],{"metadata":21836,"sys":21839,"fields":21846},{"tags":21837,"concepts":21838},[],[],{"space":21840,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21842,"publishedVersion":246,"revision":59,"contentType":21844,"locale":27},{"sys":21841},{"type":12,"linkType":13,"id":14},{"sys":21843},{"id":20,"type":12,"linkType":21},{"sys":21845},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21847,"metaTitle":256,"metaDescription":257,"mainTitle":21848,"subtitle":276,"heroImage":21863,"ctaButton":299,"ctaLink":300},[255],{"data":21849,"content":21850,"nodeType":71},{},[21851,21857],{"data":21852,"content":21853,"nodeType":268},{},[21854],{"data":21855,"marks":21856,"value":267,"nodeType":79},{},[],{"data":21858,"content":21859,"nodeType":84},{},[21860],{"data":21861,"marks":21862,"value":275,"nodeType":79},{},[],{"metadata":21864,"sys":21867,"fields":21872},{"tags":21865,"concepts":21866},[],[],{"space":21868,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21870,"publishedVersion":59,"revision":22,"locale":27},{"sys":21869},{"type":12,"linkType":13,"id":14},{"sys":21871},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21873},{"url":291,"details":21874,"fileName":297,"contentType":298},{"size":293,"image":21875},{"width":295,"height":296},{"sys":21877,"fields":21880},{"id":21878,"createdAt":21879},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":21881,"slug":21882,"articleIntro":21881,"category":21883},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[21884],{"metadata":21885,"sys":21888,"fields":21895},{"tags":21886,"concepts":21887},[],[],{"space":21889,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21891,"publishedVersion":246,"revision":59,"contentType":21893,"locale":27},{"sys":21890},{"type":12,"linkType":13,"id":14},{"sys":21892},{"id":20,"type":12,"linkType":21},{"sys":21894},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21896,"metaTitle":256,"metaDescription":257,"mainTitle":21897,"subtitle":276,"heroImage":21912,"ctaButton":299,"ctaLink":300},[255],{"data":21898,"content":21899,"nodeType":71},{},[21900,21906],{"data":21901,"content":21902,"nodeType":268},{},[21903],{"data":21904,"marks":21905,"value":267,"nodeType":79},{},[],{"data":21907,"content":21908,"nodeType":84},{},[21909],{"data":21910,"marks":21911,"value":275,"nodeType":79},{},[],{"metadata":21913,"sys":21916,"fields":21921},{"tags":21914,"concepts":21915},[],[],{"space":21917,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21919,"publishedVersion":59,"revision":22,"locale":27},{"sys":21918},{"type":12,"linkType":13,"id":14},{"sys":21920},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21922},{"url":291,"details":21923,"fileName":297,"contentType":298},{"size":293,"image":21924},{"width":295,"height":296},{"sys":21926,"fields":21929},{"id":21927,"createdAt":21928},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":21930,"slug":21931,"articleIntro":21930,"category":21932},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[21933],{"metadata":21934,"sys":21937,"fields":21944},{"tags":21935,"concepts":21936},[],[],{"space":21938,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21940,"publishedVersion":246,"revision":59,"contentType":21942,"locale":27},{"sys":21939},{"type":12,"linkType":13,"id":14},{"sys":21941},{"id":20,"type":12,"linkType":21},{"sys":21943},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21945,"metaTitle":256,"metaDescription":257,"mainTitle":21946,"subtitle":276,"heroImage":21961,"ctaButton":299,"ctaLink":300},[255],{"data":21947,"content":21948,"nodeType":71},{},[21949,21955],{"data":21950,"content":21951,"nodeType":268},{},[21952],{"data":21953,"marks":21954,"value":267,"nodeType":79},{},[],{"data":21956,"content":21957,"nodeType":84},{},[21958],{"data":21959,"marks":21960,"value":275,"nodeType":79},{},[],{"metadata":21962,"sys":21965,"fields":21970},{"tags":21963,"concepts":21964},[],[],{"space":21966,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":21968,"publishedVersion":59,"revision":22,"locale":27},{"sys":21967},{"type":12,"linkType":13,"id":14},{"sys":21969},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":21971},{"url":291,"details":21972,"fileName":297,"contentType":298},{"size":293,"image":21973},{"width":295,"height":296},{"sys":21975,"fields":21978},{"id":21976,"createdAt":21977},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":21979,"slug":21980,"articleIntro":21979,"category":21981},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[21982],{"metadata":21983,"sys":21986,"fields":21993},{"tags":21984,"concepts":21985},[],[],{"space":21987,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":21989,"publishedVersion":246,"revision":59,"contentType":21991,"locale":27},{"sys":21988},{"type":12,"linkType":13,"id":14},{"sys":21990},{"id":20,"type":12,"linkType":21},{"sys":21992},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":21994,"metaTitle":256,"metaDescription":257,"mainTitle":21995,"subtitle":276,"heroImage":22010,"ctaButton":299,"ctaLink":300},[255],{"data":21996,"content":21997,"nodeType":71},{},[21998,22004],{"data":21999,"content":22000,"nodeType":268},{},[22001],{"data":22002,"marks":22003,"value":267,"nodeType":79},{},[],{"data":22005,"content":22006,"nodeType":84},{},[22007],{"data":22008,"marks":22009,"value":275,"nodeType":79},{},[],{"metadata":22011,"sys":22014,"fields":22019},{"tags":22012,"concepts":22013},[],[],{"space":22015,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22017,"publishedVersion":59,"revision":22,"locale":27},{"sys":22016},{"type":12,"linkType":13,"id":14},{"sys":22018},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22020},{"url":291,"details":22021,"fileName":297,"contentType":298},{"size":293,"image":22022},{"width":295,"height":296},{"sys":22024,"fields":22027},{"id":22025,"createdAt":22026},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":22028,"slug":22029,"articleIntro":22028,"category":22030},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[22031],{"metadata":22032,"sys":22035,"fields":22042},{"tags":22033,"concepts":22034},[],[],{"space":22036,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22038,"publishedVersion":246,"revision":59,"contentType":22040,"locale":27},{"sys":22037},{"type":12,"linkType":13,"id":14},{"sys":22039},{"id":20,"type":12,"linkType":21},{"sys":22041},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22043,"metaTitle":256,"metaDescription":257,"mainTitle":22044,"subtitle":276,"heroImage":22059,"ctaButton":299,"ctaLink":300},[255],{"data":22045,"content":22046,"nodeType":71},{},[22047,22053],{"data":22048,"content":22049,"nodeType":268},{},[22050],{"data":22051,"marks":22052,"value":267,"nodeType":79},{},[],{"data":22054,"content":22055,"nodeType":84},{},[22056],{"data":22057,"marks":22058,"value":275,"nodeType":79},{},[],{"metadata":22060,"sys":22063,"fields":22068},{"tags":22061,"concepts":22062},[],[],{"space":22064,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22066,"publishedVersion":59,"revision":22,"locale":27},{"sys":22065},{"type":12,"linkType":13,"id":14},{"sys":22067},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22069},{"url":291,"details":22070,"fileName":297,"contentType":298},{"size":293,"image":22071},{"width":295,"height":296},{"sys":22073,"fields":22076},{"id":22074,"createdAt":22075},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":22077,"slug":22078,"articleIntro":22077,"category":22079},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[22080],{"metadata":22081,"sys":22084,"fields":22091},{"tags":22082,"concepts":22083},[],[],{"space":22085,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22087,"publishedVersion":246,"revision":59,"contentType":22089,"locale":27},{"sys":22086},{"type":12,"linkType":13,"id":14},{"sys":22088},{"id":20,"type":12,"linkType":21},{"sys":22090},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22092,"metaTitle":256,"metaDescription":257,"mainTitle":22093,"subtitle":276,"heroImage":22108,"ctaButton":299,"ctaLink":300},[255],{"data":22094,"content":22095,"nodeType":71},{},[22096,22102],{"data":22097,"content":22098,"nodeType":268},{},[22099],{"data":22100,"marks":22101,"value":267,"nodeType":79},{},[],{"data":22103,"content":22104,"nodeType":84},{},[22105],{"data":22106,"marks":22107,"value":275,"nodeType":79},{},[],{"metadata":22109,"sys":22112,"fields":22117},{"tags":22110,"concepts":22111},[],[],{"space":22113,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22115,"publishedVersion":59,"revision":22,"locale":27},{"sys":22114},{"type":12,"linkType":13,"id":14},{"sys":22116},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22118},{"url":291,"details":22119,"fileName":297,"contentType":298},{"size":293,"image":22120},{"width":295,"height":296},{"sys":22122,"fields":22125},{"id":22123,"createdAt":22124},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":22126,"slug":22127,"articleIntro":22126,"category":22128},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[22129],{"metadata":22130,"sys":22133,"fields":22140},{"tags":22131,"concepts":22132},[],[],{"space":22134,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22136,"publishedVersion":246,"revision":59,"contentType":22138,"locale":27},{"sys":22135},{"type":12,"linkType":13,"id":14},{"sys":22137},{"id":20,"type":12,"linkType":21},{"sys":22139},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22141,"metaTitle":256,"metaDescription":257,"mainTitle":22142,"subtitle":276,"heroImage":22157,"ctaButton":299,"ctaLink":300},[255],{"data":22143,"content":22144,"nodeType":71},{},[22145,22151],{"data":22146,"content":22147,"nodeType":268},{},[22148],{"data":22149,"marks":22150,"value":267,"nodeType":79},{},[],{"data":22152,"content":22153,"nodeType":84},{},[22154],{"data":22155,"marks":22156,"value":275,"nodeType":79},{},[],{"metadata":22158,"sys":22161,"fields":22166},{"tags":22159,"concepts":22160},[],[],{"space":22162,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22164,"publishedVersion":59,"revision":22,"locale":27},{"sys":22163},{"type":12,"linkType":13,"id":14},{"sys":22165},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22167},{"url":291,"details":22168,"fileName":297,"contentType":298},{"size":293,"image":22169},{"width":295,"height":296},{"sys":22171,"fields":22174},{"id":22172,"createdAt":22173},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":22175,"slug":22176,"articleIntro":-1,"category":22177},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[22178],{"metadata":22179,"sys":22182,"fields":22189},{"tags":22180,"concepts":22181},[],[],{"space":22183,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22185,"publishedVersion":246,"revision":59,"contentType":22187,"locale":27},{"sys":22184},{"type":12,"linkType":13,"id":14},{"sys":22186},{"id":20,"type":12,"linkType":21},{"sys":22188},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22190,"metaTitle":256,"metaDescription":257,"mainTitle":22191,"subtitle":276,"heroImage":22206,"ctaButton":299,"ctaLink":300},[255],{"data":22192,"content":22193,"nodeType":71},{},[22194,22200],{"data":22195,"content":22196,"nodeType":268},{},[22197],{"data":22198,"marks":22199,"value":267,"nodeType":79},{},[],{"data":22201,"content":22202,"nodeType":84},{},[22203],{"data":22204,"marks":22205,"value":275,"nodeType":79},{},[],{"metadata":22207,"sys":22210,"fields":22215},{"tags":22208,"concepts":22209},[],[],{"space":22211,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22213,"publishedVersion":59,"revision":22,"locale":27},{"sys":22212},{"type":12,"linkType":13,"id":14},{"sys":22214},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22216},{"url":291,"details":22217,"fileName":297,"contentType":298},{"size":293,"image":22218},{"width":295,"height":296},{"sys":22220,"fields":22223},{"id":22221,"createdAt":22222},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":22224,"slug":22225,"articleIntro":22224,"category":22226},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[22227],{"metadata":22228,"sys":22231,"fields":22238},{"tags":22229,"concepts":22230},[],[],{"space":22232,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22234,"publishedVersion":246,"revision":59,"contentType":22236,"locale":27},{"sys":22233},{"type":12,"linkType":13,"id":14},{"sys":22235},{"id":20,"type":12,"linkType":21},{"sys":22237},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22239,"metaTitle":256,"metaDescription":257,"mainTitle":22240,"subtitle":276,"heroImage":22255,"ctaButton":299,"ctaLink":300},[255],{"data":22241,"content":22242,"nodeType":71},{},[22243,22249],{"data":22244,"content":22245,"nodeType":268},{},[22246],{"data":22247,"marks":22248,"value":267,"nodeType":79},{},[],{"data":22250,"content":22251,"nodeType":84},{},[22252],{"data":22253,"marks":22254,"value":275,"nodeType":79},{},[],{"metadata":22256,"sys":22259,"fields":22264},{"tags":22257,"concepts":22258},[],[],{"space":22260,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22262,"publishedVersion":59,"revision":22,"locale":27},{"sys":22261},{"type":12,"linkType":13,"id":14},{"sys":22263},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22265},{"url":291,"details":22266,"fileName":297,"contentType":298},{"size":293,"image":22267},{"width":295,"height":296},{"sys":22269,"fields":22272},{"id":22270,"createdAt":22271},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":22273,"slug":22274,"articleIntro":22273,"category":22275},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[22276],{"metadata":22277,"sys":22280,"fields":22287},{"tags":22278,"concepts":22279},[],[],{"space":22281,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22283,"publishedVersion":246,"revision":59,"contentType":22285,"locale":27},{"sys":22282},{"type":12,"linkType":13,"id":14},{"sys":22284},{"id":20,"type":12,"linkType":21},{"sys":22286},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22288,"metaTitle":256,"metaDescription":257,"mainTitle":22289,"subtitle":276,"heroImage":22304,"ctaButton":299,"ctaLink":300},[255],{"data":22290,"content":22291,"nodeType":71},{},[22292,22298],{"data":22293,"content":22294,"nodeType":268},{},[22295],{"data":22296,"marks":22297,"value":267,"nodeType":79},{},[],{"data":22299,"content":22300,"nodeType":84},{},[22301],{"data":22302,"marks":22303,"value":275,"nodeType":79},{},[],{"metadata":22305,"sys":22308,"fields":22313},{"tags":22306,"concepts":22307},[],[],{"space":22309,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22311,"publishedVersion":59,"revision":22,"locale":27},{"sys":22310},{"type":12,"linkType":13,"id":14},{"sys":22312},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22314},{"url":291,"details":22315,"fileName":297,"contentType":298},{"size":293,"image":22316},{"width":295,"height":296},{"sys":22318,"fields":22321},{"id":22319,"createdAt":22320},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":22322,"slug":22323,"articleIntro":-1,"category":22324},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[22325],{"metadata":22326,"sys":22329,"fields":22336},{"tags":22327,"concepts":22328},[],[],{"space":22330,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22332,"publishedVersion":246,"revision":59,"contentType":22334,"locale":27},{"sys":22331},{"type":12,"linkType":13,"id":14},{"sys":22333},{"id":20,"type":12,"linkType":21},{"sys":22335},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22337,"metaTitle":256,"metaDescription":257,"mainTitle":22338,"subtitle":276,"heroImage":22353,"ctaButton":299,"ctaLink":300},[255],{"data":22339,"content":22340,"nodeType":71},{},[22341,22347],{"data":22342,"content":22343,"nodeType":268},{},[22344],{"data":22345,"marks":22346,"value":267,"nodeType":79},{},[],{"data":22348,"content":22349,"nodeType":84},{},[22350],{"data":22351,"marks":22352,"value":275,"nodeType":79},{},[],{"metadata":22354,"sys":22357,"fields":22362},{"tags":22355,"concepts":22356},[],[],{"space":22358,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22360,"publishedVersion":59,"revision":22,"locale":27},{"sys":22359},{"type":12,"linkType":13,"id":14},{"sys":22361},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22363},{"url":291,"details":22364,"fileName":297,"contentType":298},{"size":293,"image":22365},{"width":295,"height":296},{"sys":22367,"fields":22370},{"id":22368,"createdAt":22369},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":22371,"slug":22372,"articleIntro":22371,"category":22373},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[22374],{"metadata":22375,"sys":22378,"fields":22385},{"tags":22376,"concepts":22377},[],[],{"space":22379,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22381,"publishedVersion":246,"revision":59,"contentType":22383,"locale":27},{"sys":22380},{"type":12,"linkType":13,"id":14},{"sys":22382},{"id":20,"type":12,"linkType":21},{"sys":22384},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22386,"metaTitle":256,"metaDescription":257,"mainTitle":22387,"subtitle":276,"heroImage":22402,"ctaButton":299,"ctaLink":300},[255],{"data":22388,"content":22389,"nodeType":71},{},[22390,22396],{"data":22391,"content":22392,"nodeType":268},{},[22393],{"data":22394,"marks":22395,"value":267,"nodeType":79},{},[],{"data":22397,"content":22398,"nodeType":84},{},[22399],{"data":22400,"marks":22401,"value":275,"nodeType":79},{},[],{"metadata":22403,"sys":22406,"fields":22411},{"tags":22404,"concepts":22405},[],[],{"space":22407,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22409,"publishedVersion":59,"revision":22,"locale":27},{"sys":22408},{"type":12,"linkType":13,"id":14},{"sys":22410},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22412},{"url":291,"details":22413,"fileName":297,"contentType":298},{"size":293,"image":22414},{"width":295,"height":296},{"sys":22416,"fields":22419},{"id":22417,"createdAt":22418},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":22420,"slug":22421,"articleIntro":22420,"category":22422},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[22423],{"metadata":22424,"sys":22427,"fields":22434},{"tags":22425,"concepts":22426},[],[],{"space":22428,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22430,"publishedVersion":246,"revision":59,"contentType":22432,"locale":27},{"sys":22429},{"type":12,"linkType":13,"id":14},{"sys":22431},{"id":20,"type":12,"linkType":21},{"sys":22433},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22435,"metaTitle":256,"metaDescription":257,"mainTitle":22436,"subtitle":276,"heroImage":22451,"ctaButton":299,"ctaLink":300},[255],{"data":22437,"content":22438,"nodeType":71},{},[22439,22445],{"data":22440,"content":22441,"nodeType":268},{},[22442],{"data":22443,"marks":22444,"value":267,"nodeType":79},{},[],{"data":22446,"content":22447,"nodeType":84},{},[22448],{"data":22449,"marks":22450,"value":275,"nodeType":79},{},[],{"metadata":22452,"sys":22455,"fields":22460},{"tags":22453,"concepts":22454},[],[],{"space":22456,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22458,"publishedVersion":59,"revision":22,"locale":27},{"sys":22457},{"type":12,"linkType":13,"id":14},{"sys":22459},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22461},{"url":291,"details":22462,"fileName":297,"contentType":298},{"size":293,"image":22463},{"width":295,"height":296},{"sys":22465,"fields":22468},{"id":22466,"createdAt":22467},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":22469,"slug":22470,"articleIntro":22469,"category":22471},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[22472],{"metadata":22473,"sys":22476,"fields":22483},{"tags":22474,"concepts":22475},[],[],{"space":22477,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22479,"publishedVersion":246,"revision":59,"contentType":22481,"locale":27},{"sys":22478},{"type":12,"linkType":13,"id":14},{"sys":22480},{"id":20,"type":12,"linkType":21},{"sys":22482},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22484,"metaTitle":256,"metaDescription":257,"mainTitle":22485,"subtitle":276,"heroImage":22500,"ctaButton":299,"ctaLink":300},[255],{"data":22486,"content":22487,"nodeType":71},{},[22488,22494],{"data":22489,"content":22490,"nodeType":268},{},[22491],{"data":22492,"marks":22493,"value":267,"nodeType":79},{},[],{"data":22495,"content":22496,"nodeType":84},{},[22497],{"data":22498,"marks":22499,"value":275,"nodeType":79},{},[],{"metadata":22501,"sys":22504,"fields":22509},{"tags":22502,"concepts":22503},[],[],{"space":22505,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22507,"publishedVersion":59,"revision":22,"locale":27},{"sys":22506},{"type":12,"linkType":13,"id":14},{"sys":22508},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22510},{"url":291,"details":22511,"fileName":297,"contentType":298},{"size":293,"image":22512},{"width":295,"height":296},{"sys":22514,"fields":22517},{"id":22515,"createdAt":22516},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":22518,"slug":22519,"articleIntro":22518,"category":22520},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[22521],{"metadata":22522,"sys":22525,"fields":22532},{"tags":22523,"concepts":22524},[],[],{"space":22526,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22528,"publishedVersion":246,"revision":59,"contentType":22530,"locale":27},{"sys":22527},{"type":12,"linkType":13,"id":14},{"sys":22529},{"id":20,"type":12,"linkType":21},{"sys":22531},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22533,"metaTitle":256,"metaDescription":257,"mainTitle":22534,"subtitle":276,"heroImage":22549,"ctaButton":299,"ctaLink":300},[255],{"data":22535,"content":22536,"nodeType":71},{},[22537,22543],{"data":22538,"content":22539,"nodeType":268},{},[22540],{"data":22541,"marks":22542,"value":267,"nodeType":79},{},[],{"data":22544,"content":22545,"nodeType":84},{},[22546],{"data":22547,"marks":22548,"value":275,"nodeType":79},{},[],{"metadata":22550,"sys":22553,"fields":22558},{"tags":22551,"concepts":22552},[],[],{"space":22554,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22556,"publishedVersion":59,"revision":22,"locale":27},{"sys":22555},{"type":12,"linkType":13,"id":14},{"sys":22557},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22559},{"url":291,"details":22560,"fileName":297,"contentType":298},{"size":293,"image":22561},{"width":295,"height":296},{"sys":22563,"fields":22566},{"id":22564,"createdAt":22565},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":22567,"slug":22568,"articleIntro":22567,"category":22569},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[22570],{"metadata":22571,"sys":22574,"fields":22581},{"tags":22572,"concepts":22573},[],[],{"space":22575,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22577,"publishedVersion":246,"revision":59,"contentType":22579,"locale":27},{"sys":22576},{"type":12,"linkType":13,"id":14},{"sys":22578},{"id":20,"type":12,"linkType":21},{"sys":22580},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22582,"metaTitle":256,"metaDescription":257,"mainTitle":22583,"subtitle":276,"heroImage":22598,"ctaButton":299,"ctaLink":300},[255],{"data":22584,"content":22585,"nodeType":71},{},[22586,22592],{"data":22587,"content":22588,"nodeType":268},{},[22589],{"data":22590,"marks":22591,"value":267,"nodeType":79},{},[],{"data":22593,"content":22594,"nodeType":84},{},[22595],{"data":22596,"marks":22597,"value":275,"nodeType":79},{},[],{"metadata":22599,"sys":22602,"fields":22607},{"tags":22600,"concepts":22601},[],[],{"space":22603,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22605,"publishedVersion":59,"revision":22,"locale":27},{"sys":22604},{"type":12,"linkType":13,"id":14},{"sys":22606},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22608},{"url":291,"details":22609,"fileName":297,"contentType":298},{"size":293,"image":22610},{"width":295,"height":296},{"sys":22612,"fields":22615},{"id":22613,"createdAt":22614},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":22616,"slug":22617,"articleIntro":22616,"category":22618},"4551 - Principal","compte-4551-principal",[22619],{"metadata":22620,"sys":22623,"fields":22630},{"tags":22621,"concepts":22622},[],[],{"space":22624,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22626,"publishedVersion":246,"revision":59,"contentType":22628,"locale":27},{"sys":22625},{"type":12,"linkType":13,"id":14},{"sys":22627},{"id":20,"type":12,"linkType":21},{"sys":22629},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22631,"metaTitle":256,"metaDescription":257,"mainTitle":22632,"subtitle":276,"heroImage":22647,"ctaButton":299,"ctaLink":300},[255],{"data":22633,"content":22634,"nodeType":71},{},[22635,22641],{"data":22636,"content":22637,"nodeType":268},{},[22638],{"data":22639,"marks":22640,"value":267,"nodeType":79},{},[],{"data":22642,"content":22643,"nodeType":84},{},[22644],{"data":22645,"marks":22646,"value":275,"nodeType":79},{},[],{"metadata":22648,"sys":22651,"fields":22656},{"tags":22649,"concepts":22650},[],[],{"space":22652,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22654,"publishedVersion":59,"revision":22,"locale":27},{"sys":22653},{"type":12,"linkType":13,"id":14},{"sys":22655},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22657},{"url":291,"details":22658,"fileName":297,"contentType":298},{"size":293,"image":22659},{"width":295,"height":296},{"sys":22661,"fields":22664},{"id":22662,"createdAt":22663},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":22665,"slug":22666,"articleIntro":-1,"category":22667},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[22668],{"metadata":22669,"sys":22672,"fields":22679},{"tags":22670,"concepts":22671},[],[],{"space":22673,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22675,"publishedVersion":246,"revision":59,"contentType":22677,"locale":27},{"sys":22674},{"type":12,"linkType":13,"id":14},{"sys":22676},{"id":20,"type":12,"linkType":21},{"sys":22678},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22680,"metaTitle":256,"metaDescription":257,"mainTitle":22681,"subtitle":276,"heroImage":22696,"ctaButton":299,"ctaLink":300},[255],{"data":22682,"content":22683,"nodeType":71},{},[22684,22690],{"data":22685,"content":22686,"nodeType":268},{},[22687],{"data":22688,"marks":22689,"value":267,"nodeType":79},{},[],{"data":22691,"content":22692,"nodeType":84},{},[22693],{"data":22694,"marks":22695,"value":275,"nodeType":79},{},[],{"metadata":22697,"sys":22700,"fields":22705},{"tags":22698,"concepts":22699},[],[],{"space":22701,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22703,"publishedVersion":59,"revision":22,"locale":27},{"sys":22702},{"type":12,"linkType":13,"id":14},{"sys":22704},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22706},{"url":291,"details":22707,"fileName":297,"contentType":298},{"size":293,"image":22708},{"width":295,"height":296},{"sys":22710,"fields":22713},{"id":22711,"createdAt":22712},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":22714,"slug":22715,"articleIntro":22714,"category":22716},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[22717],{"metadata":22718,"sys":22721,"fields":22728},{"tags":22719,"concepts":22720},[],[],{"space":22722,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22724,"publishedVersion":246,"revision":59,"contentType":22726,"locale":27},{"sys":22723},{"type":12,"linkType":13,"id":14},{"sys":22725},{"id":20,"type":12,"linkType":21},{"sys":22727},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22729,"metaTitle":256,"metaDescription":257,"mainTitle":22730,"subtitle":276,"heroImage":22745,"ctaButton":299,"ctaLink":300},[255],{"data":22731,"content":22732,"nodeType":71},{},[22733,22739],{"data":22734,"content":22735,"nodeType":268},{},[22736],{"data":22737,"marks":22738,"value":267,"nodeType":79},{},[],{"data":22740,"content":22741,"nodeType":84},{},[22742],{"data":22743,"marks":22744,"value":275,"nodeType":79},{},[],{"metadata":22746,"sys":22749,"fields":22754},{"tags":22747,"concepts":22748},[],[],{"space":22750,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22752,"publishedVersion":59,"revision":22,"locale":27},{"sys":22751},{"type":12,"linkType":13,"id":14},{"sys":22753},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22755},{"url":291,"details":22756,"fileName":297,"contentType":298},{"size":293,"image":22757},{"width":295,"height":296},{"sys":22759,"fields":22762},{"id":22760,"createdAt":22761},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":22763,"slug":22764,"articleIntro":22763,"category":22765},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[22766],{"metadata":22767,"sys":22770,"fields":22777},{"tags":22768,"concepts":22769},[],[],{"space":22771,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22773,"publishedVersion":246,"revision":59,"contentType":22775,"locale":27},{"sys":22772},{"type":12,"linkType":13,"id":14},{"sys":22774},{"id":20,"type":12,"linkType":21},{"sys":22776},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22778,"metaTitle":256,"metaDescription":257,"mainTitle":22779,"subtitle":276,"heroImage":22794,"ctaButton":299,"ctaLink":300},[255],{"data":22780,"content":22781,"nodeType":71},{},[22782,22788],{"data":22783,"content":22784,"nodeType":268},{},[22785],{"data":22786,"marks":22787,"value":267,"nodeType":79},{},[],{"data":22789,"content":22790,"nodeType":84},{},[22791],{"data":22792,"marks":22793,"value":275,"nodeType":79},{},[],{"metadata":22795,"sys":22798,"fields":22803},{"tags":22796,"concepts":22797},[],[],{"space":22799,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22801,"publishedVersion":59,"revision":22,"locale":27},{"sys":22800},{"type":12,"linkType":13,"id":14},{"sys":22802},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22804},{"url":291,"details":22805,"fileName":297,"contentType":298},{"size":293,"image":22806},{"width":295,"height":296},{"sys":22808,"fields":22811},{"id":22809,"createdAt":22810},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":22812,"slug":22813,"articleIntro":-1,"category":22814},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[22815],{"metadata":22816,"sys":22819,"fields":22826},{"tags":22817,"concepts":22818},[],[],{"space":22820,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22822,"publishedVersion":246,"revision":59,"contentType":22824,"locale":27},{"sys":22821},{"type":12,"linkType":13,"id":14},{"sys":22823},{"id":20,"type":12,"linkType":21},{"sys":22825},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22827,"metaTitle":256,"metaDescription":257,"mainTitle":22828,"subtitle":276,"heroImage":22843,"ctaButton":299,"ctaLink":300},[255],{"data":22829,"content":22830,"nodeType":71},{},[22831,22837],{"data":22832,"content":22833,"nodeType":268},{},[22834],{"data":22835,"marks":22836,"value":267,"nodeType":79},{},[],{"data":22838,"content":22839,"nodeType":84},{},[22840],{"data":22841,"marks":22842,"value":275,"nodeType":79},{},[],{"metadata":22844,"sys":22847,"fields":22852},{"tags":22845,"concepts":22846},[],[],{"space":22848,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22850,"publishedVersion":59,"revision":22,"locale":27},{"sys":22849},{"type":12,"linkType":13,"id":14},{"sys":22851},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22853},{"url":291,"details":22854,"fileName":297,"contentType":298},{"size":293,"image":22855},{"width":295,"height":296},{"sys":22857,"fields":22860},{"id":22858,"createdAt":22859},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":22861,"slug":22862,"articleIntro":-1,"category":22863},"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",[22864],{"metadata":22865,"sys":22868,"fields":22875},{"tags":22866,"concepts":22867},[],[],{"space":22869,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22871,"publishedVersion":246,"revision":59,"contentType":22873,"locale":27},{"sys":22870},{"type":12,"linkType":13,"id":14},{"sys":22872},{"id":20,"type":12,"linkType":21},{"sys":22874},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22876,"metaTitle":256,"metaDescription":257,"mainTitle":22877,"subtitle":276,"heroImage":22892,"ctaButton":299,"ctaLink":300},[255],{"data":22878,"content":22879,"nodeType":71},{},[22880,22886],{"data":22881,"content":22882,"nodeType":268},{},[22883],{"data":22884,"marks":22885,"value":267,"nodeType":79},{},[],{"data":22887,"content":22888,"nodeType":84},{},[22889],{"data":22890,"marks":22891,"value":275,"nodeType":79},{},[],{"metadata":22893,"sys":22896,"fields":22901},{"tags":22894,"concepts":22895},[],[],{"space":22897,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22899,"publishedVersion":59,"revision":22,"locale":27},{"sys":22898},{"type":12,"linkType":13,"id":14},{"sys":22900},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22902},{"url":291,"details":22903,"fileName":297,"contentType":298},{"size":293,"image":22904},{"width":295,"height":296},{"sys":22906,"fields":22909},{"id":22907,"createdAt":22908},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":22910,"slug":22911,"articleIntro":-1,"category":22912},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[22913],{"metadata":22914,"sys":22917,"fields":22924},{"tags":22915,"concepts":22916},[],[],{"space":22918,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22920,"publishedVersion":246,"revision":59,"contentType":22922,"locale":27},{"sys":22919},{"type":12,"linkType":13,"id":14},{"sys":22921},{"id":20,"type":12,"linkType":21},{"sys":22923},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22925,"metaTitle":256,"metaDescription":257,"mainTitle":22926,"subtitle":276,"heroImage":22941,"ctaButton":299,"ctaLink":300},[255],{"data":22927,"content":22928,"nodeType":71},{},[22929,22935],{"data":22930,"content":22931,"nodeType":268},{},[22932],{"data":22933,"marks":22934,"value":267,"nodeType":79},{},[],{"data":22936,"content":22937,"nodeType":84},{},[22938],{"data":22939,"marks":22940,"value":275,"nodeType":79},{},[],{"metadata":22942,"sys":22945,"fields":22950},{"tags":22943,"concepts":22944},[],[],{"space":22946,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22948,"publishedVersion":59,"revision":22,"locale":27},{"sys":22947},{"type":12,"linkType":13,"id":14},{"sys":22949},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":22951},{"url":291,"details":22952,"fileName":297,"contentType":298},{"size":293,"image":22953},{"width":295,"height":296},{"sys":22955,"fields":22958},{"id":22956,"createdAt":22957},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":22959,"slug":22960,"articleIntro":22959,"category":22961},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[22962],{"metadata":22963,"sys":22966,"fields":22973},{"tags":22964,"concepts":22965},[],[],{"space":22967,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":22969,"publishedVersion":246,"revision":59,"contentType":22971,"locale":27},{"sys":22968},{"type":12,"linkType":13,"id":14},{"sys":22970},{"id":20,"type":12,"linkType":21},{"sys":22972},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":22974,"metaTitle":256,"metaDescription":257,"mainTitle":22975,"subtitle":276,"heroImage":22990,"ctaButton":299,"ctaLink":300},[255],{"data":22976,"content":22977,"nodeType":71},{},[22978,22984],{"data":22979,"content":22980,"nodeType":268},{},[22981],{"data":22982,"marks":22983,"value":267,"nodeType":79},{},[],{"data":22985,"content":22986,"nodeType":84},{},[22987],{"data":22988,"marks":22989,"value":275,"nodeType":79},{},[],{"metadata":22991,"sys":22994,"fields":22999},{"tags":22992,"concepts":22993},[],[],{"space":22995,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":22997,"publishedVersion":59,"revision":22,"locale":27},{"sys":22996},{"type":12,"linkType":13,"id":14},{"sys":22998},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23000},{"url":291,"details":23001,"fileName":297,"contentType":298},{"size":293,"image":23002},{"width":295,"height":296},{"sys":23004,"fields":23007},{"id":23005,"createdAt":23006},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":23008,"slug":23009,"articleIntro":23008,"category":23010},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[23011],{"metadata":23012,"sys":23015,"fields":23022},{"tags":23013,"concepts":23014},[],[],{"space":23016,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23018,"publishedVersion":246,"revision":59,"contentType":23020,"locale":27},{"sys":23017},{"type":12,"linkType":13,"id":14},{"sys":23019},{"id":20,"type":12,"linkType":21},{"sys":23021},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23023,"metaTitle":256,"metaDescription":257,"mainTitle":23024,"subtitle":276,"heroImage":23039,"ctaButton":299,"ctaLink":300},[255],{"data":23025,"content":23026,"nodeType":71},{},[23027,23033],{"data":23028,"content":23029,"nodeType":268},{},[23030],{"data":23031,"marks":23032,"value":267,"nodeType":79},{},[],{"data":23034,"content":23035,"nodeType":84},{},[23036],{"data":23037,"marks":23038,"value":275,"nodeType":79},{},[],{"metadata":23040,"sys":23043,"fields":23048},{"tags":23041,"concepts":23042},[],[],{"space":23044,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23046,"publishedVersion":59,"revision":22,"locale":27},{"sys":23045},{"type":12,"linkType":13,"id":14},{"sys":23047},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23049},{"url":291,"details":23050,"fileName":297,"contentType":298},{"size":293,"image":23051},{"width":295,"height":296},{"sys":23053,"fields":23056},{"id":23054,"createdAt":23055},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":23057,"slug":23058,"articleIntro":-1,"category":23059},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[23060],{"metadata":23061,"sys":23064,"fields":23071},{"tags":23062,"concepts":23063},[],[],{"space":23065,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23067,"publishedVersion":246,"revision":59,"contentType":23069,"locale":27},{"sys":23066},{"type":12,"linkType":13,"id":14},{"sys":23068},{"id":20,"type":12,"linkType":21},{"sys":23070},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23072,"metaTitle":256,"metaDescription":257,"mainTitle":23073,"subtitle":276,"heroImage":23088,"ctaButton":299,"ctaLink":300},[255],{"data":23074,"content":23075,"nodeType":71},{},[23076,23082],{"data":23077,"content":23078,"nodeType":268},{},[23079],{"data":23080,"marks":23081,"value":267,"nodeType":79},{},[],{"data":23083,"content":23084,"nodeType":84},{},[23085],{"data":23086,"marks":23087,"value":275,"nodeType":79},{},[],{"metadata":23089,"sys":23092,"fields":23097},{"tags":23090,"concepts":23091},[],[],{"space":23093,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23095,"publishedVersion":59,"revision":22,"locale":27},{"sys":23094},{"type":12,"linkType":13,"id":14},{"sys":23096},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23098},{"url":291,"details":23099,"fileName":297,"contentType":298},{"size":293,"image":23100},{"width":295,"height":296},{"sys":23102,"fields":23105},{"id":23103,"createdAt":23104},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":23106,"slug":23107,"articleIntro":23106,"category":23108},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[23109],{"metadata":23110,"sys":23113,"fields":23120},{"tags":23111,"concepts":23112},[],[],{"space":23114,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23116,"publishedVersion":246,"revision":59,"contentType":23118,"locale":27},{"sys":23115},{"type":12,"linkType":13,"id":14},{"sys":23117},{"id":20,"type":12,"linkType":21},{"sys":23119},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23121,"metaTitle":256,"metaDescription":257,"mainTitle":23122,"subtitle":276,"heroImage":23137,"ctaButton":299,"ctaLink":300},[255],{"data":23123,"content":23124,"nodeType":71},{},[23125,23131],{"data":23126,"content":23127,"nodeType":268},{},[23128],{"data":23129,"marks":23130,"value":267,"nodeType":79},{},[],{"data":23132,"content":23133,"nodeType":84},{},[23134],{"data":23135,"marks":23136,"value":275,"nodeType":79},{},[],{"metadata":23138,"sys":23141,"fields":23146},{"tags":23139,"concepts":23140},[],[],{"space":23142,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23144,"publishedVersion":59,"revision":22,"locale":27},{"sys":23143},{"type":12,"linkType":13,"id":14},{"sys":23145},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23147},{"url":291,"details":23148,"fileName":297,"contentType":298},{"size":293,"image":23149},{"width":295,"height":296},{"sys":23151,"fields":23154},{"id":23152,"createdAt":23153},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":23155,"slug":23156,"articleIntro":23155,"category":23157},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[23158],{"metadata":23159,"sys":23162,"fields":23169},{"tags":23160,"concepts":23161},[],[],{"space":23163,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23165,"publishedVersion":246,"revision":59,"contentType":23167,"locale":27},{"sys":23164},{"type":12,"linkType":13,"id":14},{"sys":23166},{"id":20,"type":12,"linkType":21},{"sys":23168},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23170,"metaTitle":256,"metaDescription":257,"mainTitle":23171,"subtitle":276,"heroImage":23186,"ctaButton":299,"ctaLink":300},[255],{"data":23172,"content":23173,"nodeType":71},{},[23174,23180],{"data":23175,"content":23176,"nodeType":268},{},[23177],{"data":23178,"marks":23179,"value":267,"nodeType":79},{},[],{"data":23181,"content":23182,"nodeType":84},{},[23183],{"data":23184,"marks":23185,"value":275,"nodeType":79},{},[],{"metadata":23187,"sys":23190,"fields":23195},{"tags":23188,"concepts":23189},[],[],{"space":23191,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23193,"publishedVersion":59,"revision":22,"locale":27},{"sys":23192},{"type":12,"linkType":13,"id":14},{"sys":23194},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23196},{"url":291,"details":23197,"fileName":297,"contentType":298},{"size":293,"image":23198},{"width":295,"height":296},{"sys":23200,"fields":23203},{"id":23201,"createdAt":23202},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":23204,"slug":23205,"articleIntro":-1,"category":23206},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[23207],{"metadata":23208,"sys":23211,"fields":23218},{"tags":23209,"concepts":23210},[],[],{"space":23212,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23214,"publishedVersion":246,"revision":59,"contentType":23216,"locale":27},{"sys":23213},{"type":12,"linkType":13,"id":14},{"sys":23215},{"id":20,"type":12,"linkType":21},{"sys":23217},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23219,"metaTitle":256,"metaDescription":257,"mainTitle":23220,"subtitle":276,"heroImage":23235,"ctaButton":299,"ctaLink":300},[255],{"data":23221,"content":23222,"nodeType":71},{},[23223,23229],{"data":23224,"content":23225,"nodeType":268},{},[23226],{"data":23227,"marks":23228,"value":267,"nodeType":79},{},[],{"data":23230,"content":23231,"nodeType":84},{},[23232],{"data":23233,"marks":23234,"value":275,"nodeType":79},{},[],{"metadata":23236,"sys":23239,"fields":23244},{"tags":23237,"concepts":23238},[],[],{"space":23240,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23242,"publishedVersion":59,"revision":22,"locale":27},{"sys":23241},{"type":12,"linkType":13,"id":14},{"sys":23243},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23245},{"url":291,"details":23246,"fileName":297,"contentType":298},{"size":293,"image":23247},{"width":295,"height":296},{"sys":23249,"fields":23252},{"id":23250,"createdAt":23251},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":23253,"slug":23254,"articleIntro":23253,"category":23255},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[23256],{"metadata":23257,"sys":23260,"fields":23267},{"tags":23258,"concepts":23259},[],[],{"space":23261,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23263,"publishedVersion":246,"revision":59,"contentType":23265,"locale":27},{"sys":23262},{"type":12,"linkType":13,"id":14},{"sys":23264},{"id":20,"type":12,"linkType":21},{"sys":23266},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23268,"metaTitle":256,"metaDescription":257,"mainTitle":23269,"subtitle":276,"heroImage":23284,"ctaButton":299,"ctaLink":300},[255],{"data":23270,"content":23271,"nodeType":71},{},[23272,23278],{"data":23273,"content":23274,"nodeType":268},{},[23275],{"data":23276,"marks":23277,"value":267,"nodeType":79},{},[],{"data":23279,"content":23280,"nodeType":84},{},[23281],{"data":23282,"marks":23283,"value":275,"nodeType":79},{},[],{"metadata":23285,"sys":23288,"fields":23293},{"tags":23286,"concepts":23287},[],[],{"space":23289,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23291,"publishedVersion":59,"revision":22,"locale":27},{"sys":23290},{"type":12,"linkType":13,"id":14},{"sys":23292},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23294},{"url":291,"details":23295,"fileName":297,"contentType":298},{"size":293,"image":23296},{"width":295,"height":296},{"sys":23298,"fields":23301},{"id":23299,"createdAt":23300},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":23302,"slug":23303,"articleIntro":23302,"category":23304},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[23305],{"metadata":23306,"sys":23309,"fields":23316},{"tags":23307,"concepts":23308},[],[],{"space":23310,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23312,"publishedVersion":246,"revision":59,"contentType":23314,"locale":27},{"sys":23311},{"type":12,"linkType":13,"id":14},{"sys":23313},{"id":20,"type":12,"linkType":21},{"sys":23315},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23317,"metaTitle":256,"metaDescription":257,"mainTitle":23318,"subtitle":276,"heroImage":23333,"ctaButton":299,"ctaLink":300},[255],{"data":23319,"content":23320,"nodeType":71},{},[23321,23327],{"data":23322,"content":23323,"nodeType":268},{},[23324],{"data":23325,"marks":23326,"value":267,"nodeType":79},{},[],{"data":23328,"content":23329,"nodeType":84},{},[23330],{"data":23331,"marks":23332,"value":275,"nodeType":79},{},[],{"metadata":23334,"sys":23337,"fields":23342},{"tags":23335,"concepts":23336},[],[],{"space":23338,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23340,"publishedVersion":59,"revision":22,"locale":27},{"sys":23339},{"type":12,"linkType":13,"id":14},{"sys":23341},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23343},{"url":291,"details":23344,"fileName":297,"contentType":298},{"size":293,"image":23345},{"width":295,"height":296},{"sys":23347,"fields":23350},{"id":23348,"createdAt":23349},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":23351,"slug":23352,"articleIntro":23351,"category":23353},"Compte 53 - Caisse","compte-53-caisse",[23354],{"metadata":23355,"sys":23358,"fields":23365},{"tags":23356,"concepts":23357},[],[],{"space":23359,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23361,"publishedVersion":246,"revision":59,"contentType":23363,"locale":27},{"sys":23360},{"type":12,"linkType":13,"id":14},{"sys":23362},{"id":20,"type":12,"linkType":21},{"sys":23364},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23366,"metaTitle":256,"metaDescription":257,"mainTitle":23367,"subtitle":276,"heroImage":23382,"ctaButton":299,"ctaLink":300},[255],{"data":23368,"content":23369,"nodeType":71},{},[23370,23376],{"data":23371,"content":23372,"nodeType":268},{},[23373],{"data":23374,"marks":23375,"value":267,"nodeType":79},{},[],{"data":23377,"content":23378,"nodeType":84},{},[23379],{"data":23380,"marks":23381,"value":275,"nodeType":79},{},[],{"metadata":23383,"sys":23386,"fields":23391},{"tags":23384,"concepts":23385},[],[],{"space":23387,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23389,"publishedVersion":59,"revision":22,"locale":27},{"sys":23388},{"type":12,"linkType":13,"id":14},{"sys":23390},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23392},{"url":291,"details":23393,"fileName":297,"contentType":298},{"size":293,"image":23394},{"width":295,"height":296},{"sys":23396,"fields":23399},{"id":23397,"createdAt":23398},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":23400,"slug":23401,"articleIntro":23400,"category":23402},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[23403],{"metadata":23404,"sys":23407,"fields":23414},{"tags":23405,"concepts":23406},[],[],{"space":23408,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23410,"publishedVersion":246,"revision":59,"contentType":23412,"locale":27},{"sys":23409},{"type":12,"linkType":13,"id":14},{"sys":23411},{"id":20,"type":12,"linkType":21},{"sys":23413},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23415,"metaTitle":256,"metaDescription":257,"mainTitle":23416,"subtitle":276,"heroImage":23431,"ctaButton":299,"ctaLink":300},[255],{"data":23417,"content":23418,"nodeType":71},{},[23419,23425],{"data":23420,"content":23421,"nodeType":268},{},[23422],{"data":23423,"marks":23424,"value":267,"nodeType":79},{},[],{"data":23426,"content":23427,"nodeType":84},{},[23428],{"data":23429,"marks":23430,"value":275,"nodeType":79},{},[],{"metadata":23432,"sys":23435,"fields":23440},{"tags":23433,"concepts":23434},[],[],{"space":23436,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23438,"publishedVersion":59,"revision":22,"locale":27},{"sys":23437},{"type":12,"linkType":13,"id":14},{"sys":23439},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23441},{"url":291,"details":23442,"fileName":297,"contentType":298},{"size":293,"image":23443},{"width":295,"height":296},{"sys":23445,"fields":23448},{"id":23446,"createdAt":23447},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":23449,"slug":23450,"articleIntro":23449,"category":23451},"72 - Production immobilisée","compte-72-production-immobilisee",[23452],{"metadata":23453,"sys":23456,"fields":23463},{"tags":23454,"concepts":23455},[],[],{"space":23457,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23459,"publishedVersion":246,"revision":59,"contentType":23461,"locale":27},{"sys":23458},{"type":12,"linkType":13,"id":14},{"sys":23460},{"id":20,"type":12,"linkType":21},{"sys":23462},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23464,"metaTitle":256,"metaDescription":257,"mainTitle":23465,"subtitle":276,"heroImage":23480,"ctaButton":299,"ctaLink":300},[255],{"data":23466,"content":23467,"nodeType":71},{},[23468,23474],{"data":23469,"content":23470,"nodeType":268},{},[23471],{"data":23472,"marks":23473,"value":267,"nodeType":79},{},[],{"data":23475,"content":23476,"nodeType":84},{},[23477],{"data":23478,"marks":23479,"value":275,"nodeType":79},{},[],{"metadata":23481,"sys":23484,"fields":23489},{"tags":23482,"concepts":23483},[],[],{"space":23485,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23487,"publishedVersion":59,"revision":22,"locale":27},{"sys":23486},{"type":12,"linkType":13,"id":14},{"sys":23488},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23490},{"url":291,"details":23491,"fileName":297,"contentType":298},{"size":293,"image":23492},{"width":295,"height":296},{"sys":23494,"fields":23497},{"id":23495,"createdAt":23496},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":23498,"slug":23499,"articleIntro":23498,"category":23500},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[23501],{"metadata":23502,"sys":23505,"fields":23512},{"tags":23503,"concepts":23504},[],[],{"space":23506,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23508,"publishedVersion":246,"revision":59,"contentType":23510,"locale":27},{"sys":23507},{"type":12,"linkType":13,"id":14},{"sys":23509},{"id":20,"type":12,"linkType":21},{"sys":23511},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23513,"metaTitle":256,"metaDescription":257,"mainTitle":23514,"subtitle":276,"heroImage":23529,"ctaButton":299,"ctaLink":300},[255],{"data":23515,"content":23516,"nodeType":71},{},[23517,23523],{"data":23518,"content":23519,"nodeType":268},{},[23520],{"data":23521,"marks":23522,"value":267,"nodeType":79},{},[],{"data":23524,"content":23525,"nodeType":84},{},[23526],{"data":23527,"marks":23528,"value":275,"nodeType":79},{},[],{"metadata":23530,"sys":23533,"fields":23538},{"tags":23531,"concepts":23532},[],[],{"space":23534,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23536,"publishedVersion":59,"revision":22,"locale":27},{"sys":23535},{"type":12,"linkType":13,"id":14},{"sys":23537},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23539},{"url":291,"details":23540,"fileName":297,"contentType":298},{"size":293,"image":23541},{"width":295,"height":296},{"sys":23543,"fields":23546},{"id":23544,"createdAt":23545},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":23547,"slug":23548,"articleIntro":23547,"category":23549},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[23550],{"metadata":23551,"sys":23554,"fields":23561},{"tags":23552,"concepts":23553},[],[],{"space":23555,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23557,"publishedVersion":246,"revision":59,"contentType":23559,"locale":27},{"sys":23556},{"type":12,"linkType":13,"id":14},{"sys":23558},{"id":20,"type":12,"linkType":21},{"sys":23560},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23562,"metaTitle":256,"metaDescription":257,"mainTitle":23563,"subtitle":276,"heroImage":23578,"ctaButton":299,"ctaLink":300},[255],{"data":23564,"content":23565,"nodeType":71},{},[23566,23572],{"data":23567,"content":23568,"nodeType":268},{},[23569],{"data":23570,"marks":23571,"value":267,"nodeType":79},{},[],{"data":23573,"content":23574,"nodeType":84},{},[23575],{"data":23576,"marks":23577,"value":275,"nodeType":79},{},[],{"metadata":23579,"sys":23582,"fields":23587},{"tags":23580,"concepts":23581},[],[],{"space":23583,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23585,"publishedVersion":59,"revision":22,"locale":27},{"sys":23584},{"type":12,"linkType":13,"id":14},{"sys":23586},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23588},{"url":291,"details":23589,"fileName":297,"contentType":298},{"size":293,"image":23590},{"width":295,"height":296},{"sys":23592,"fields":23595},{"id":23593,"createdAt":23594},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":23596,"slug":23597,"articleIntro":-1,"category":23598},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[23599],{"metadata":23600,"sys":23603,"fields":23610},{"tags":23601,"concepts":23602},[],[],{"space":23604,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23606,"publishedVersion":246,"revision":59,"contentType":23608,"locale":27},{"sys":23605},{"type":12,"linkType":13,"id":14},{"sys":23607},{"id":20,"type":12,"linkType":21},{"sys":23609},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23611,"metaTitle":256,"metaDescription":257,"mainTitle":23612,"subtitle":276,"heroImage":23627,"ctaButton":299,"ctaLink":300},[255],{"data":23613,"content":23614,"nodeType":71},{},[23615,23621],{"data":23616,"content":23617,"nodeType":268},{},[23618],{"data":23619,"marks":23620,"value":267,"nodeType":79},{},[],{"data":23622,"content":23623,"nodeType":84},{},[23624],{"data":23625,"marks":23626,"value":275,"nodeType":79},{},[],{"metadata":23628,"sys":23631,"fields":23636},{"tags":23629,"concepts":23630},[],[],{"space":23632,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23634,"publishedVersion":59,"revision":22,"locale":27},{"sys":23633},{"type":12,"linkType":13,"id":14},{"sys":23635},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23637},{"url":291,"details":23638,"fileName":297,"contentType":298},{"size":293,"image":23639},{"width":295,"height":296},{"sys":23641,"fields":23644},{"id":23642,"createdAt":23643},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":23645,"slug":23646,"articleIntro":-1,"category":23647},"Compte 411 - Clients","compte-411-clients",[23648],{"metadata":23649,"sys":23652,"fields":23659},{"tags":23650,"concepts":23651},[],[],{"space":23653,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23655,"publishedVersion":246,"revision":59,"contentType":23657,"locale":27},{"sys":23654},{"type":12,"linkType":13,"id":14},{"sys":23656},{"id":20,"type":12,"linkType":21},{"sys":23658},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23660,"metaTitle":256,"metaDescription":257,"mainTitle":23661,"subtitle":276,"heroImage":23676,"ctaButton":299,"ctaLink":300},[255],{"data":23662,"content":23663,"nodeType":71},{},[23664,23670],{"data":23665,"content":23666,"nodeType":268},{},[23667],{"data":23668,"marks":23669,"value":267,"nodeType":79},{},[],{"data":23671,"content":23672,"nodeType":84},{},[23673],{"data":23674,"marks":23675,"value":275,"nodeType":79},{},[],{"metadata":23677,"sys":23680,"fields":23685},{"tags":23678,"concepts":23679},[],[],{"space":23681,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23683,"publishedVersion":59,"revision":22,"locale":27},{"sys":23682},{"type":12,"linkType":13,"id":14},{"sys":23684},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23686},{"url":291,"details":23687,"fileName":297,"contentType":298},{"size":293,"image":23688},{"width":295,"height":296},{"sys":23690,"fields":23693},{"id":23691,"createdAt":23692},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":23694,"slug":23695,"articleIntro":23694,"category":23696},"6358 - Autres droits","compte-6358-autres-droits",[23697],{"metadata":23698,"sys":23701,"fields":23708},{"tags":23699,"concepts":23700},[],[],{"space":23702,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23704,"publishedVersion":246,"revision":59,"contentType":23706,"locale":27},{"sys":23703},{"type":12,"linkType":13,"id":14},{"sys":23705},{"id":20,"type":12,"linkType":21},{"sys":23707},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23709,"metaTitle":256,"metaDescription":257,"mainTitle":23710,"subtitle":276,"heroImage":23725,"ctaButton":299,"ctaLink":300},[255],{"data":23711,"content":23712,"nodeType":71},{},[23713,23719],{"data":23714,"content":23715,"nodeType":268},{},[23716],{"data":23717,"marks":23718,"value":267,"nodeType":79},{},[],{"data":23720,"content":23721,"nodeType":84},{},[23722],{"data":23723,"marks":23724,"value":275,"nodeType":79},{},[],{"metadata":23726,"sys":23729,"fields":23734},{"tags":23727,"concepts":23728},[],[],{"space":23730,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23732,"publishedVersion":59,"revision":22,"locale":27},{"sys":23731},{"type":12,"linkType":13,"id":14},{"sys":23733},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23735},{"url":291,"details":23736,"fileName":297,"contentType":298},{"size":293,"image":23737},{"width":295,"height":296},{"sys":23739,"fields":23742},{"id":23740,"createdAt":23741},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":23743,"slug":23744,"articleIntro":23743,"category":23745},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[23746],{"metadata":23747,"sys":23750,"fields":23757},{"tags":23748,"concepts":23749},[],[],{"space":23751,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23753,"publishedVersion":246,"revision":59,"contentType":23755,"locale":27},{"sys":23752},{"type":12,"linkType":13,"id":14},{"sys":23754},{"id":20,"type":12,"linkType":21},{"sys":23756},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23758,"metaTitle":256,"metaDescription":257,"mainTitle":23759,"subtitle":276,"heroImage":23774,"ctaButton":299,"ctaLink":300},[255],{"data":23760,"content":23761,"nodeType":71},{},[23762,23768],{"data":23763,"content":23764,"nodeType":268},{},[23765],{"data":23766,"marks":23767,"value":267,"nodeType":79},{},[],{"data":23769,"content":23770,"nodeType":84},{},[23771],{"data":23772,"marks":23773,"value":275,"nodeType":79},{},[],{"metadata":23775,"sys":23778,"fields":23783},{"tags":23776,"concepts":23777},[],[],{"space":23779,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23781,"publishedVersion":59,"revision":22,"locale":27},{"sys":23780},{"type":12,"linkType":13,"id":14},{"sys":23782},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23784},{"url":291,"details":23785,"fileName":297,"contentType":298},{"size":293,"image":23786},{"width":295,"height":296},{"sys":23788,"fields":23791},{"id":23789,"createdAt":23790},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":23792,"slug":23793,"articleIntro":-1,"category":23794},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[23795],{"metadata":23796,"sys":23799,"fields":23806},{"tags":23797,"concepts":23798},[],[],{"space":23800,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23802,"publishedVersion":246,"revision":59,"contentType":23804,"locale":27},{"sys":23801},{"type":12,"linkType":13,"id":14},{"sys":23803},{"id":20,"type":12,"linkType":21},{"sys":23805},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23807,"metaTitle":256,"metaDescription":257,"mainTitle":23808,"subtitle":276,"heroImage":23823,"ctaButton":299,"ctaLink":300},[255],{"data":23809,"content":23810,"nodeType":71},{},[23811,23817],{"data":23812,"content":23813,"nodeType":268},{},[23814],{"data":23815,"marks":23816,"value":267,"nodeType":79},{},[],{"data":23818,"content":23819,"nodeType":84},{},[23820],{"data":23821,"marks":23822,"value":275,"nodeType":79},{},[],{"metadata":23824,"sys":23827,"fields":23832},{"tags":23825,"concepts":23826},[],[],{"space":23828,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23830,"publishedVersion":59,"revision":22,"locale":27},{"sys":23829},{"type":12,"linkType":13,"id":14},{"sys":23831},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23833},{"url":291,"details":23834,"fileName":297,"contentType":298},{"size":293,"image":23835},{"width":295,"height":296},{"sys":23837,"fields":23840},{"id":23838,"createdAt":23839},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":23841,"slug":23842,"articleIntro":23841,"category":23843},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[23844],{"metadata":23845,"sys":23848,"fields":23855},{"tags":23846,"concepts":23847},[],[],{"space":23849,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23851,"publishedVersion":246,"revision":59,"contentType":23853,"locale":27},{"sys":23850},{"type":12,"linkType":13,"id":14},{"sys":23852},{"id":20,"type":12,"linkType":21},{"sys":23854},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23856,"metaTitle":256,"metaDescription":257,"mainTitle":23857,"subtitle":276,"heroImage":23872,"ctaButton":299,"ctaLink":300},[255],{"data":23858,"content":23859,"nodeType":71},{},[23860,23866],{"data":23861,"content":23862,"nodeType":268},{},[23863],{"data":23864,"marks":23865,"value":267,"nodeType":79},{},[],{"data":23867,"content":23868,"nodeType":84},{},[23869],{"data":23870,"marks":23871,"value":275,"nodeType":79},{},[],{"metadata":23873,"sys":23876,"fields":23881},{"tags":23874,"concepts":23875},[],[],{"space":23877,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23879,"publishedVersion":59,"revision":22,"locale":27},{"sys":23878},{"type":12,"linkType":13,"id":14},{"sys":23880},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23882},{"url":291,"details":23883,"fileName":297,"contentType":298},{"size":293,"image":23884},{"width":295,"height":296},{"sys":23886,"fields":23889},{"id":23887,"createdAt":23888},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":23890,"slug":23891,"articleIntro":23890,"category":23892},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[23893],{"metadata":23894,"sys":23897,"fields":23904},{"tags":23895,"concepts":23896},[],[],{"space":23898,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23900,"publishedVersion":246,"revision":59,"contentType":23902,"locale":27},{"sys":23899},{"type":12,"linkType":13,"id":14},{"sys":23901},{"id":20,"type":12,"linkType":21},{"sys":23903},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23905,"metaTitle":256,"metaDescription":257,"mainTitle":23906,"subtitle":276,"heroImage":23921,"ctaButton":299,"ctaLink":300},[255],{"data":23907,"content":23908,"nodeType":71},{},[23909,23915],{"data":23910,"content":23911,"nodeType":268},{},[23912],{"data":23913,"marks":23914,"value":267,"nodeType":79},{},[],{"data":23916,"content":23917,"nodeType":84},{},[23918],{"data":23919,"marks":23920,"value":275,"nodeType":79},{},[],{"metadata":23922,"sys":23925,"fields":23930},{"tags":23923,"concepts":23924},[],[],{"space":23926,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23928,"publishedVersion":59,"revision":22,"locale":27},{"sys":23927},{"type":12,"linkType":13,"id":14},{"sys":23929},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23931},{"url":291,"details":23932,"fileName":297,"contentType":298},{"size":293,"image":23933},{"width":295,"height":296},{"sys":23935,"fields":23938},{"id":23936,"createdAt":23937},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":23939,"slug":23940,"articleIntro":23939,"category":23941},"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",[23942],{"metadata":23943,"sys":23946,"fields":23953},{"tags":23944,"concepts":23945},[],[],{"space":23947,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23949,"publishedVersion":246,"revision":59,"contentType":23951,"locale":27},{"sys":23948},{"type":12,"linkType":13,"id":14},{"sys":23950},{"id":20,"type":12,"linkType":21},{"sys":23952},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":23954,"metaTitle":256,"metaDescription":257,"mainTitle":23955,"subtitle":276,"heroImage":23970,"ctaButton":299,"ctaLink":300},[255],{"data":23956,"content":23957,"nodeType":71},{},[23958,23964],{"data":23959,"content":23960,"nodeType":268},{},[23961],{"data":23962,"marks":23963,"value":267,"nodeType":79},{},[],{"data":23965,"content":23966,"nodeType":84},{},[23967],{"data":23968,"marks":23969,"value":275,"nodeType":79},{},[],{"metadata":23971,"sys":23974,"fields":23979},{"tags":23972,"concepts":23973},[],[],{"space":23975,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":23977,"publishedVersion":59,"revision":22,"locale":27},{"sys":23976},{"type":12,"linkType":13,"id":14},{"sys":23978},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":23980},{"url":291,"details":23981,"fileName":297,"contentType":298},{"size":293,"image":23982},{"width":295,"height":296},{"sys":23984,"fields":23987},{"id":23985,"createdAt":23986},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":23988,"slug":23989,"articleIntro":-1,"category":23990},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[23991],{"metadata":23992,"sys":23995,"fields":24002},{"tags":23993,"concepts":23994},[],[],{"space":23996,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":23998,"publishedVersion":246,"revision":59,"contentType":24000,"locale":27},{"sys":23997},{"type":12,"linkType":13,"id":14},{"sys":23999},{"id":20,"type":12,"linkType":21},{"sys":24001},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24003,"metaTitle":256,"metaDescription":257,"mainTitle":24004,"subtitle":276,"heroImage":24019,"ctaButton":299,"ctaLink":300},[255],{"data":24005,"content":24006,"nodeType":71},{},[24007,24013],{"data":24008,"content":24009,"nodeType":268},{},[24010],{"data":24011,"marks":24012,"value":267,"nodeType":79},{},[],{"data":24014,"content":24015,"nodeType":84},{},[24016],{"data":24017,"marks":24018,"value":275,"nodeType":79},{},[],{"metadata":24020,"sys":24023,"fields":24028},{"tags":24021,"concepts":24022},[],[],{"space":24024,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24026,"publishedVersion":59,"revision":22,"locale":27},{"sys":24025},{"type":12,"linkType":13,"id":14},{"sys":24027},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24029},{"url":291,"details":24030,"fileName":297,"contentType":298},{"size":293,"image":24031},{"width":295,"height":296},{"sys":24033,"fields":24036},{"id":24034,"createdAt":24035},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":24037,"slug":24038,"articleIntro":24037,"category":24039},"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",[24040],{"metadata":24041,"sys":24044,"fields":24051},{"tags":24042,"concepts":24043},[],[],{"space":24045,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24047,"publishedVersion":246,"revision":59,"contentType":24049,"locale":27},{"sys":24046},{"type":12,"linkType":13,"id":14},{"sys":24048},{"id":20,"type":12,"linkType":21},{"sys":24050},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24052,"metaTitle":256,"metaDescription":257,"mainTitle":24053,"subtitle":276,"heroImage":24068,"ctaButton":299,"ctaLink":300},[255],{"data":24054,"content":24055,"nodeType":71},{},[24056,24062],{"data":24057,"content":24058,"nodeType":268},{},[24059],{"data":24060,"marks":24061,"value":267,"nodeType":79},{},[],{"data":24063,"content":24064,"nodeType":84},{},[24065],{"data":24066,"marks":24067,"value":275,"nodeType":79},{},[],{"metadata":24069,"sys":24072,"fields":24077},{"tags":24070,"concepts":24071},[],[],{"space":24073,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24075,"publishedVersion":59,"revision":22,"locale":27},{"sys":24074},{"type":12,"linkType":13,"id":14},{"sys":24076},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24078},{"url":291,"details":24079,"fileName":297,"contentType":298},{"size":293,"image":24080},{"width":295,"height":296},{"sys":24082,"fields":24085},{"id":24083,"createdAt":24084},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":24086,"slug":24087,"articleIntro":24086,"category":24088},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[24089],{"metadata":24090,"sys":24093,"fields":24100},{"tags":24091,"concepts":24092},[],[],{"space":24094,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24096,"publishedVersion":246,"revision":59,"contentType":24098,"locale":27},{"sys":24095},{"type":12,"linkType":13,"id":14},{"sys":24097},{"id":20,"type":12,"linkType":21},{"sys":24099},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24101,"metaTitle":256,"metaDescription":257,"mainTitle":24102,"subtitle":276,"heroImage":24117,"ctaButton":299,"ctaLink":300},[255],{"data":24103,"content":24104,"nodeType":71},{},[24105,24111],{"data":24106,"content":24107,"nodeType":268},{},[24108],{"data":24109,"marks":24110,"value":267,"nodeType":79},{},[],{"data":24112,"content":24113,"nodeType":84},{},[24114],{"data":24115,"marks":24116,"value":275,"nodeType":79},{},[],{"metadata":24118,"sys":24121,"fields":24126},{"tags":24119,"concepts":24120},[],[],{"space":24122,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24124,"publishedVersion":59,"revision":22,"locale":27},{"sys":24123},{"type":12,"linkType":13,"id":14},{"sys":24125},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24127},{"url":291,"details":24128,"fileName":297,"contentType":298},{"size":293,"image":24129},{"width":295,"height":296},{"sys":24131,"fields":24134},{"id":24132,"createdAt":24133},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":24135,"slug":24136,"articleIntro":-1,"category":24137},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[24138],{"metadata":24139,"sys":24142,"fields":24149},{"tags":24140,"concepts":24141},[],[],{"space":24143,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24145,"publishedVersion":246,"revision":59,"contentType":24147,"locale":27},{"sys":24144},{"type":12,"linkType":13,"id":14},{"sys":24146},{"id":20,"type":12,"linkType":21},{"sys":24148},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24150,"metaTitle":256,"metaDescription":257,"mainTitle":24151,"subtitle":276,"heroImage":24166,"ctaButton":299,"ctaLink":300},[255],{"data":24152,"content":24153,"nodeType":71},{},[24154,24160],{"data":24155,"content":24156,"nodeType":268},{},[24157],{"data":24158,"marks":24159,"value":267,"nodeType":79},{},[],{"data":24161,"content":24162,"nodeType":84},{},[24163],{"data":24164,"marks":24165,"value":275,"nodeType":79},{},[],{"metadata":24167,"sys":24170,"fields":24175},{"tags":24168,"concepts":24169},[],[],{"space":24171,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24173,"publishedVersion":59,"revision":22,"locale":27},{"sys":24172},{"type":12,"linkType":13,"id":14},{"sys":24174},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24176},{"url":291,"details":24177,"fileName":297,"contentType":298},{"size":293,"image":24178},{"width":295,"height":296},{"sys":24180,"fields":24182},{"id":24181,"createdAt":6093},"3I5KJd4shZBebKbC7AQxh7",{"title":24183,"slug":24184,"articleIntro":24183,"category":24185},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[24186],{"metadata":24187,"sys":24190,"fields":24197},{"tags":24188,"concepts":24189},[],[],{"space":24191,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24193,"publishedVersion":246,"revision":59,"contentType":24195,"locale":27},{"sys":24192},{"type":12,"linkType":13,"id":14},{"sys":24194},{"id":20,"type":12,"linkType":21},{"sys":24196},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24198,"metaTitle":256,"metaDescription":257,"mainTitle":24199,"subtitle":276,"heroImage":24214,"ctaButton":299,"ctaLink":300},[255],{"data":24200,"content":24201,"nodeType":71},{},[24202,24208],{"data":24203,"content":24204,"nodeType":268},{},[24205],{"data":24206,"marks":24207,"value":267,"nodeType":79},{},[],{"data":24209,"content":24210,"nodeType":84},{},[24211],{"data":24212,"marks":24213,"value":275,"nodeType":79},{},[],{"metadata":24215,"sys":24218,"fields":24223},{"tags":24216,"concepts":24217},[],[],{"space":24219,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24221,"publishedVersion":59,"revision":22,"locale":27},{"sys":24220},{"type":12,"linkType":13,"id":14},{"sys":24222},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24224},{"url":291,"details":24225,"fileName":297,"contentType":298},{"size":293,"image":24226},{"width":295,"height":296},{"sys":24228,"fields":24231},{"id":24229,"createdAt":24230},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":24232,"slug":24233,"articleIntro":24232,"category":24234},"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",[24235],{"metadata":24236,"sys":24239,"fields":24246},{"tags":24237,"concepts":24238},[],[],{"space":24240,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24242,"publishedVersion":246,"revision":59,"contentType":24244,"locale":27},{"sys":24241},{"type":12,"linkType":13,"id":14},{"sys":24243},{"id":20,"type":12,"linkType":21},{"sys":24245},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24247,"metaTitle":256,"metaDescription":257,"mainTitle":24248,"subtitle":276,"heroImage":24263,"ctaButton":299,"ctaLink":300},[255],{"data":24249,"content":24250,"nodeType":71},{},[24251,24257],{"data":24252,"content":24253,"nodeType":268},{},[24254],{"data":24255,"marks":24256,"value":267,"nodeType":79},{},[],{"data":24258,"content":24259,"nodeType":84},{},[24260],{"data":24261,"marks":24262,"value":275,"nodeType":79},{},[],{"metadata":24264,"sys":24267,"fields":24272},{"tags":24265,"concepts":24266},[],[],{"space":24268,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24270,"publishedVersion":59,"revision":22,"locale":27},{"sys":24269},{"type":12,"linkType":13,"id":14},{"sys":24271},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24273},{"url":291,"details":24274,"fileName":297,"contentType":298},{"size":293,"image":24275},{"width":295,"height":296},{"sys":24277,"fields":24280},{"id":24278,"createdAt":24279},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":24281,"slug":24282,"articleIntro":24281,"category":24283},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[24284],{"metadata":24285,"sys":24288,"fields":24295},{"tags":24286,"concepts":24287},[],[],{"space":24289,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24291,"publishedVersion":246,"revision":59,"contentType":24293,"locale":27},{"sys":24290},{"type":12,"linkType":13,"id":14},{"sys":24292},{"id":20,"type":12,"linkType":21},{"sys":24294},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24296,"metaTitle":256,"metaDescription":257,"mainTitle":24297,"subtitle":276,"heroImage":24312,"ctaButton":299,"ctaLink":300},[255],{"data":24298,"content":24299,"nodeType":71},{},[24300,24306],{"data":24301,"content":24302,"nodeType":268},{},[24303],{"data":24304,"marks":24305,"value":267,"nodeType":79},{},[],{"data":24307,"content":24308,"nodeType":84},{},[24309],{"data":24310,"marks":24311,"value":275,"nodeType":79},{},[],{"metadata":24313,"sys":24316,"fields":24321},{"tags":24314,"concepts":24315},[],[],{"space":24317,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24319,"publishedVersion":59,"revision":22,"locale":27},{"sys":24318},{"type":12,"linkType":13,"id":14},{"sys":24320},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24322},{"url":291,"details":24323,"fileName":297,"contentType":298},{"size":293,"image":24324},{"width":295,"height":296},{"sys":24326,"fields":24329},{"id":24327,"createdAt":24328},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":24330,"slug":24331,"articleIntro":24330,"category":24332},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[24333],{"metadata":24334,"sys":24337,"fields":24344},{"tags":24335,"concepts":24336},[],[],{"space":24338,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24340,"publishedVersion":246,"revision":59,"contentType":24342,"locale":27},{"sys":24339},{"type":12,"linkType":13,"id":14},{"sys":24341},{"id":20,"type":12,"linkType":21},{"sys":24343},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24345,"metaTitle":256,"metaDescription":257,"mainTitle":24346,"subtitle":276,"heroImage":24361,"ctaButton":299,"ctaLink":300},[255],{"data":24347,"content":24348,"nodeType":71},{},[24349,24355],{"data":24350,"content":24351,"nodeType":268},{},[24352],{"data":24353,"marks":24354,"value":267,"nodeType":79},{},[],{"data":24356,"content":24357,"nodeType":84},{},[24358],{"data":24359,"marks":24360,"value":275,"nodeType":79},{},[],{"metadata":24362,"sys":24365,"fields":24370},{"tags":24363,"concepts":24364},[],[],{"space":24366,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24368,"publishedVersion":59,"revision":22,"locale":27},{"sys":24367},{"type":12,"linkType":13,"id":14},{"sys":24369},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24371},{"url":291,"details":24372,"fileName":297,"contentType":298},{"size":293,"image":24373},{"width":295,"height":296},{"sys":24375,"fields":24378},{"id":24376,"createdAt":24377},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":24379,"slug":24380,"articleIntro":-1,"category":24381},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[24382],{"metadata":24383,"sys":24386,"fields":24393},{"tags":24384,"concepts":24385},[],[],{"space":24387,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24389,"publishedVersion":246,"revision":59,"contentType":24391,"locale":27},{"sys":24388},{"type":12,"linkType":13,"id":14},{"sys":24390},{"id":20,"type":12,"linkType":21},{"sys":24392},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24394,"metaTitle":256,"metaDescription":257,"mainTitle":24395,"subtitle":276,"heroImage":24410,"ctaButton":299,"ctaLink":300},[255],{"data":24396,"content":24397,"nodeType":71},{},[24398,24404],{"data":24399,"content":24400,"nodeType":268},{},[24401],{"data":24402,"marks":24403,"value":267,"nodeType":79},{},[],{"data":24405,"content":24406,"nodeType":84},{},[24407],{"data":24408,"marks":24409,"value":275,"nodeType":79},{},[],{"metadata":24411,"sys":24414,"fields":24419},{"tags":24412,"concepts":24413},[],[],{"space":24415,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24417,"publishedVersion":59,"revision":22,"locale":27},{"sys":24416},{"type":12,"linkType":13,"id":14},{"sys":24418},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24420},{"url":291,"details":24421,"fileName":297,"contentType":298},{"size":293,"image":24422},{"width":295,"height":296},{"sys":24424,"fields":24427},{"id":24425,"createdAt":24426},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":24428,"slug":24429,"articleIntro":24428,"category":24430},"Compte 6412 - Congés payés","compte-6412-conges-payes",[24431],{"metadata":24432,"sys":24435,"fields":24442},{"tags":24433,"concepts":24434},[],[],{"space":24436,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24438,"publishedVersion":246,"revision":59,"contentType":24440,"locale":27},{"sys":24437},{"type":12,"linkType":13,"id":14},{"sys":24439},{"id":20,"type":12,"linkType":21},{"sys":24441},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24443,"metaTitle":256,"metaDescription":257,"mainTitle":24444,"subtitle":276,"heroImage":24459,"ctaButton":299,"ctaLink":300},[255],{"data":24445,"content":24446,"nodeType":71},{},[24447,24453],{"data":24448,"content":24449,"nodeType":268},{},[24450],{"data":24451,"marks":24452,"value":267,"nodeType":79},{},[],{"data":24454,"content":24455,"nodeType":84},{},[24456],{"data":24457,"marks":24458,"value":275,"nodeType":79},{},[],{"metadata":24460,"sys":24463,"fields":24468},{"tags":24461,"concepts":24462},[],[],{"space":24464,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24466,"publishedVersion":59,"revision":22,"locale":27},{"sys":24465},{"type":12,"linkType":13,"id":14},{"sys":24467},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24469},{"url":291,"details":24470,"fileName":297,"contentType":298},{"size":293,"image":24471},{"width":295,"height":296},{"sys":24473,"fields":24476},{"id":24474,"createdAt":24475},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":24477,"slug":24478,"articleIntro":24477,"category":24479},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[24480],{"metadata":24481,"sys":24484,"fields":24491},{"tags":24482,"concepts":24483},[],[],{"space":24485,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24487,"publishedVersion":246,"revision":59,"contentType":24489,"locale":27},{"sys":24486},{"type":12,"linkType":13,"id":14},{"sys":24488},{"id":20,"type":12,"linkType":21},{"sys":24490},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24492,"metaTitle":256,"metaDescription":257,"mainTitle":24493,"subtitle":276,"heroImage":24508,"ctaButton":299,"ctaLink":300},[255],{"data":24494,"content":24495,"nodeType":71},{},[24496,24502],{"data":24497,"content":24498,"nodeType":268},{},[24499],{"data":24500,"marks":24501,"value":267,"nodeType":79},{},[],{"data":24503,"content":24504,"nodeType":84},{},[24505],{"data":24506,"marks":24507,"value":275,"nodeType":79},{},[],{"metadata":24509,"sys":24512,"fields":24517},{"tags":24510,"concepts":24511},[],[],{"space":24513,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24515,"publishedVersion":59,"revision":22,"locale":27},{"sys":24514},{"type":12,"linkType":13,"id":14},{"sys":24516},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24518},{"url":291,"details":24519,"fileName":297,"contentType":298},{"size":293,"image":24520},{"width":295,"height":296},{"sys":24522,"fields":24525},{"id":24523,"createdAt":24524},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":24526,"slug":24527,"articleIntro":24526,"category":24528},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[24529],{"metadata":24530,"sys":24533,"fields":24540},{"tags":24531,"concepts":24532},[],[],{"space":24534,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24536,"publishedVersion":246,"revision":59,"contentType":24538,"locale":27},{"sys":24535},{"type":12,"linkType":13,"id":14},{"sys":24537},{"id":20,"type":12,"linkType":21},{"sys":24539},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24541,"metaTitle":256,"metaDescription":257,"mainTitle":24542,"subtitle":276,"heroImage":24557,"ctaButton":299,"ctaLink":300},[255],{"data":24543,"content":24544,"nodeType":71},{},[24545,24551],{"data":24546,"content":24547,"nodeType":268},{},[24548],{"data":24549,"marks":24550,"value":267,"nodeType":79},{},[],{"data":24552,"content":24553,"nodeType":84},{},[24554],{"data":24555,"marks":24556,"value":275,"nodeType":79},{},[],{"metadata":24558,"sys":24561,"fields":24566},{"tags":24559,"concepts":24560},[],[],{"space":24562,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24564,"publishedVersion":59,"revision":22,"locale":27},{"sys":24563},{"type":12,"linkType":13,"id":14},{"sys":24565},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24567},{"url":291,"details":24568,"fileName":297,"contentType":298},{"size":293,"image":24569},{"width":295,"height":296},{"sys":24571,"fields":24574},{"id":24572,"createdAt":24573},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":24575,"slug":24576,"articleIntro":24575,"category":24577},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[24578],{"metadata":24579,"sys":24582,"fields":24589},{"tags":24580,"concepts":24581},[],[],{"space":24583,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24585,"publishedVersion":246,"revision":59,"contentType":24587,"locale":27},{"sys":24584},{"type":12,"linkType":13,"id":14},{"sys":24586},{"id":20,"type":12,"linkType":21},{"sys":24588},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24590,"metaTitle":256,"metaDescription":257,"mainTitle":24591,"subtitle":276,"heroImage":24606,"ctaButton":299,"ctaLink":300},[255],{"data":24592,"content":24593,"nodeType":71},{},[24594,24600],{"data":24595,"content":24596,"nodeType":268},{},[24597],{"data":24598,"marks":24599,"value":267,"nodeType":79},{},[],{"data":24601,"content":24602,"nodeType":84},{},[24603],{"data":24604,"marks":24605,"value":275,"nodeType":79},{},[],{"metadata":24607,"sys":24610,"fields":24615},{"tags":24608,"concepts":24609},[],[],{"space":24611,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24613,"publishedVersion":59,"revision":22,"locale":27},{"sys":24612},{"type":12,"linkType":13,"id":14},{"sys":24614},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24616},{"url":291,"details":24617,"fileName":297,"contentType":298},{"size":293,"image":24618},{"width":295,"height":296},{"sys":24620,"fields":24623},{"id":24621,"createdAt":24622},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":24624,"slug":24625,"articleIntro":24624,"category":24626},"Compte 508 - Obligations","compte-508-obligations",[24627],{"metadata":24628,"sys":24631,"fields":24638},{"tags":24629,"concepts":24630},[],[],{"space":24632,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24634,"publishedVersion":246,"revision":59,"contentType":24636,"locale":27},{"sys":24633},{"type":12,"linkType":13,"id":14},{"sys":24635},{"id":20,"type":12,"linkType":21},{"sys":24637},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24639,"metaTitle":256,"metaDescription":257,"mainTitle":24640,"subtitle":276,"heroImage":24655,"ctaButton":299,"ctaLink":300},[255],{"data":24641,"content":24642,"nodeType":71},{},[24643,24649],{"data":24644,"content":24645,"nodeType":268},{},[24646],{"data":24647,"marks":24648,"value":267,"nodeType":79},{},[],{"data":24650,"content":24651,"nodeType":84},{},[24652],{"data":24653,"marks":24654,"value":275,"nodeType":79},{},[],{"metadata":24656,"sys":24659,"fields":24664},{"tags":24657,"concepts":24658},[],[],{"space":24660,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24662,"publishedVersion":59,"revision":22,"locale":27},{"sys":24661},{"type":12,"linkType":13,"id":14},{"sys":24663},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24665},{"url":291,"details":24666,"fileName":297,"contentType":298},{"size":293,"image":24667},{"width":295,"height":296},{"sys":24669,"fields":24672},{"id":24670,"createdAt":24671},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":24673,"slug":24674,"articleIntro":24673,"category":24675},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[24676],{"metadata":24677,"sys":24680,"fields":24687},{"tags":24678,"concepts":24679},[],[],{"space":24681,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24683,"publishedVersion":246,"revision":59,"contentType":24685,"locale":27},{"sys":24682},{"type":12,"linkType":13,"id":14},{"sys":24684},{"id":20,"type":12,"linkType":21},{"sys":24686},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24688,"metaTitle":256,"metaDescription":257,"mainTitle":24689,"subtitle":276,"heroImage":24704,"ctaButton":299,"ctaLink":300},[255],{"data":24690,"content":24691,"nodeType":71},{},[24692,24698],{"data":24693,"content":24694,"nodeType":268},{},[24695],{"data":24696,"marks":24697,"value":267,"nodeType":79},{},[],{"data":24699,"content":24700,"nodeType":84},{},[24701],{"data":24702,"marks":24703,"value":275,"nodeType":79},{},[],{"metadata":24705,"sys":24708,"fields":24713},{"tags":24706,"concepts":24707},[],[],{"space":24709,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24711,"publishedVersion":59,"revision":22,"locale":27},{"sys":24710},{"type":12,"linkType":13,"id":14},{"sys":24712},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24714},{"url":291,"details":24715,"fileName":297,"contentType":298},{"size":293,"image":24716},{"width":295,"height":296},{"sys":24718,"fields":24721},{"id":24719,"createdAt":24720},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":24722,"slug":24723,"articleIntro":24722,"category":24724},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[24725],{"metadata":24726,"sys":24729,"fields":24736},{"tags":24727,"concepts":24728},[],[],{"space":24730,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24732,"publishedVersion":246,"revision":59,"contentType":24734,"locale":27},{"sys":24731},{"type":12,"linkType":13,"id":14},{"sys":24733},{"id":20,"type":12,"linkType":21},{"sys":24735},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24737,"metaTitle":256,"metaDescription":257,"mainTitle":24738,"subtitle":276,"heroImage":24753,"ctaButton":299,"ctaLink":300},[255],{"data":24739,"content":24740,"nodeType":71},{},[24741,24747],{"data":24742,"content":24743,"nodeType":268},{},[24744],{"data":24745,"marks":24746,"value":267,"nodeType":79},{},[],{"data":24748,"content":24749,"nodeType":84},{},[24750],{"data":24751,"marks":24752,"value":275,"nodeType":79},{},[],{"metadata":24754,"sys":24757,"fields":24762},{"tags":24755,"concepts":24756},[],[],{"space":24758,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24760,"publishedVersion":59,"revision":22,"locale":27},{"sys":24759},{"type":12,"linkType":13,"id":14},{"sys":24761},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24763},{"url":291,"details":24764,"fileName":297,"contentType":298},{"size":293,"image":24765},{"width":295,"height":296},{"sys":24767,"fields":24770},{"id":24768,"createdAt":24769},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":24771,"slug":24772,"articleIntro":24771,"category":24773},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[24774],{"metadata":24775,"sys":24778,"fields":24785},{"tags":24776,"concepts":24777},[],[],{"space":24779,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24781,"publishedVersion":246,"revision":59,"contentType":24783,"locale":27},{"sys":24780},{"type":12,"linkType":13,"id":14},{"sys":24782},{"id":20,"type":12,"linkType":21},{"sys":24784},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24786,"metaTitle":256,"metaDescription":257,"mainTitle":24787,"subtitle":276,"heroImage":24802,"ctaButton":299,"ctaLink":300},[255],{"data":24788,"content":24789,"nodeType":71},{},[24790,24796],{"data":24791,"content":24792,"nodeType":268},{},[24793],{"data":24794,"marks":24795,"value":267,"nodeType":79},{},[],{"data":24797,"content":24798,"nodeType":84},{},[24799],{"data":24800,"marks":24801,"value":275,"nodeType":79},{},[],{"metadata":24803,"sys":24806,"fields":24811},{"tags":24804,"concepts":24805},[],[],{"space":24807,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24809,"publishedVersion":59,"revision":22,"locale":27},{"sys":24808},{"type":12,"linkType":13,"id":14},{"sys":24810},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24812},{"url":291,"details":24813,"fileName":297,"contentType":298},{"size":293,"image":24814},{"width":295,"height":296},{"sys":24816,"fields":24819},{"id":24817,"createdAt":24818},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":24820,"slug":24821,"articleIntro":-1,"category":24822},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[24823],{"metadata":24824,"sys":24827,"fields":24834},{"tags":24825,"concepts":24826},[],[],{"space":24828,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24830,"publishedVersion":246,"revision":59,"contentType":24832,"locale":27},{"sys":24829},{"type":12,"linkType":13,"id":14},{"sys":24831},{"id":20,"type":12,"linkType":21},{"sys":24833},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24835,"metaTitle":256,"metaDescription":257,"mainTitle":24836,"subtitle":276,"heroImage":24851,"ctaButton":299,"ctaLink":300},[255],{"data":24837,"content":24838,"nodeType":71},{},[24839,24845],{"data":24840,"content":24841,"nodeType":268},{},[24842],{"data":24843,"marks":24844,"value":267,"nodeType":79},{},[],{"data":24846,"content":24847,"nodeType":84},{},[24848],{"data":24849,"marks":24850,"value":275,"nodeType":79},{},[],{"metadata":24852,"sys":24855,"fields":24860},{"tags":24853,"concepts":24854},[],[],{"space":24856,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24858,"publishedVersion":59,"revision":22,"locale":27},{"sys":24857},{"type":12,"linkType":13,"id":14},{"sys":24859},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24861},{"url":291,"details":24862,"fileName":297,"contentType":298},{"size":293,"image":24863},{"width":295,"height":296},{"sys":24865,"fields":24868},{"id":24866,"createdAt":24867},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":24869,"slug":24870,"articleIntro":24869,"category":24871},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[24872],{"metadata":24873,"sys":24876,"fields":24883},{"tags":24874,"concepts":24875},[],[],{"space":24877,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24879,"publishedVersion":246,"revision":59,"contentType":24881,"locale":27},{"sys":24878},{"type":12,"linkType":13,"id":14},{"sys":24880},{"id":20,"type":12,"linkType":21},{"sys":24882},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24884,"metaTitle":256,"metaDescription":257,"mainTitle":24885,"subtitle":276,"heroImage":24900,"ctaButton":299,"ctaLink":300},[255],{"data":24886,"content":24887,"nodeType":71},{},[24888,24894],{"data":24889,"content":24890,"nodeType":268},{},[24891],{"data":24892,"marks":24893,"value":267,"nodeType":79},{},[],{"data":24895,"content":24896,"nodeType":84},{},[24897],{"data":24898,"marks":24899,"value":275,"nodeType":79},{},[],{"metadata":24901,"sys":24904,"fields":24909},{"tags":24902,"concepts":24903},[],[],{"space":24905,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24907,"publishedVersion":59,"revision":22,"locale":27},{"sys":24906},{"type":12,"linkType":13,"id":14},{"sys":24908},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24910},{"url":291,"details":24911,"fileName":297,"contentType":298},{"size":293,"image":24912},{"width":295,"height":296},{"sys":24914,"fields":24917},{"id":24915,"createdAt":24916},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":24918,"slug":24919,"articleIntro":24918,"category":24920},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[24921],{"metadata":24922,"sys":24925,"fields":24932},{"tags":24923,"concepts":24924},[],[],{"space":24926,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24928,"publishedVersion":246,"revision":59,"contentType":24930,"locale":27},{"sys":24927},{"type":12,"linkType":13,"id":14},{"sys":24929},{"id":20,"type":12,"linkType":21},{"sys":24931},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24933,"metaTitle":256,"metaDescription":257,"mainTitle":24934,"subtitle":276,"heroImage":24949,"ctaButton":299,"ctaLink":300},[255],{"data":24935,"content":24936,"nodeType":71},{},[24937,24943],{"data":24938,"content":24939,"nodeType":268},{},[24940],{"data":24941,"marks":24942,"value":267,"nodeType":79},{},[],{"data":24944,"content":24945,"nodeType":84},{},[24946],{"data":24947,"marks":24948,"value":275,"nodeType":79},{},[],{"metadata":24950,"sys":24953,"fields":24958},{"tags":24951,"concepts":24952},[],[],{"space":24954,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":24956,"publishedVersion":59,"revision":22,"locale":27},{"sys":24955},{"type":12,"linkType":13,"id":14},{"sys":24957},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":24959},{"url":291,"details":24960,"fileName":297,"contentType":298},{"size":293,"image":24961},{"width":295,"height":296},{"sys":24963,"fields":24966},{"id":24964,"createdAt":24965},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":24967,"slug":24968,"articleIntro":-1,"category":24969},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[24970],{"metadata":24971,"sys":24974,"fields":24981},{"tags":24972,"concepts":24973},[],[],{"space":24975,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":24977,"publishedVersion":246,"revision":59,"contentType":24979,"locale":27},{"sys":24976},{"type":12,"linkType":13,"id":14},{"sys":24978},{"id":20,"type":12,"linkType":21},{"sys":24980},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":24982,"metaTitle":256,"metaDescription":257,"mainTitle":24983,"subtitle":276,"heroImage":24998,"ctaButton":299,"ctaLink":300},[255],{"data":24984,"content":24985,"nodeType":71},{},[24986,24992],{"data":24987,"content":24988,"nodeType":268},{},[24989],{"data":24990,"marks":24991,"value":267,"nodeType":79},{},[],{"data":24993,"content":24994,"nodeType":84},{},[24995],{"data":24996,"marks":24997,"value":275,"nodeType":79},{},[],{"metadata":24999,"sys":25002,"fields":25007},{"tags":25000,"concepts":25001},[],[],{"space":25003,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25005,"publishedVersion":59,"revision":22,"locale":27},{"sys":25004},{"type":12,"linkType":13,"id":14},{"sys":25006},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25008},{"url":291,"details":25009,"fileName":297,"contentType":298},{"size":293,"image":25010},{"width":295,"height":296},{"sys":25012,"fields":25015},{"id":25013,"createdAt":25014},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":25016,"slug":25017,"articleIntro":25016,"category":25018},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[25019],{"metadata":25020,"sys":25023,"fields":25030},{"tags":25021,"concepts":25022},[],[],{"space":25024,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25026,"publishedVersion":246,"revision":59,"contentType":25028,"locale":27},{"sys":25025},{"type":12,"linkType":13,"id":14},{"sys":25027},{"id":20,"type":12,"linkType":21},{"sys":25029},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25031,"metaTitle":256,"metaDescription":257,"mainTitle":25032,"subtitle":276,"heroImage":25047,"ctaButton":299,"ctaLink":300},[255],{"data":25033,"content":25034,"nodeType":71},{},[25035,25041],{"data":25036,"content":25037,"nodeType":268},{},[25038],{"data":25039,"marks":25040,"value":267,"nodeType":79},{},[],{"data":25042,"content":25043,"nodeType":84},{},[25044],{"data":25045,"marks":25046,"value":275,"nodeType":79},{},[],{"metadata":25048,"sys":25051,"fields":25056},{"tags":25049,"concepts":25050},[],[],{"space":25052,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25054,"publishedVersion":59,"revision":22,"locale":27},{"sys":25053},{"type":12,"linkType":13,"id":14},{"sys":25055},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25057},{"url":291,"details":25058,"fileName":297,"contentType":298},{"size":293,"image":25059},{"width":295,"height":296},{"sys":25061,"fields":25064},{"id":25062,"createdAt":25063},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":25065,"slug":25066,"articleIntro":25065,"category":25067},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[25068],{"metadata":25069,"sys":25072,"fields":25079},{"tags":25070,"concepts":25071},[],[],{"space":25073,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25075,"publishedVersion":246,"revision":59,"contentType":25077,"locale":27},{"sys":25074},{"type":12,"linkType":13,"id":14},{"sys":25076},{"id":20,"type":12,"linkType":21},{"sys":25078},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25080,"metaTitle":256,"metaDescription":257,"mainTitle":25081,"subtitle":276,"heroImage":25096,"ctaButton":299,"ctaLink":300},[255],{"data":25082,"content":25083,"nodeType":71},{},[25084,25090],{"data":25085,"content":25086,"nodeType":268},{},[25087],{"data":25088,"marks":25089,"value":267,"nodeType":79},{},[],{"data":25091,"content":25092,"nodeType":84},{},[25093],{"data":25094,"marks":25095,"value":275,"nodeType":79},{},[],{"metadata":25097,"sys":25100,"fields":25105},{"tags":25098,"concepts":25099},[],[],{"space":25101,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25103,"publishedVersion":59,"revision":22,"locale":27},{"sys":25102},{"type":12,"linkType":13,"id":14},{"sys":25104},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25106},{"url":291,"details":25107,"fileName":297,"contentType":298},{"size":293,"image":25108},{"width":295,"height":296},{"sys":25110,"fields":25113},{"id":25111,"createdAt":25112},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":25114,"slug":25115,"articleIntro":-1,"category":25116},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[25117],{"metadata":25118,"sys":25121,"fields":25128},{"tags":25119,"concepts":25120},[],[],{"space":25122,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25124,"publishedVersion":246,"revision":59,"contentType":25126,"locale":27},{"sys":25123},{"type":12,"linkType":13,"id":14},{"sys":25125},{"id":20,"type":12,"linkType":21},{"sys":25127},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25129,"metaTitle":256,"metaDescription":257,"mainTitle":25130,"subtitle":276,"heroImage":25145,"ctaButton":299,"ctaLink":300},[255],{"data":25131,"content":25132,"nodeType":71},{},[25133,25139],{"data":25134,"content":25135,"nodeType":268},{},[25136],{"data":25137,"marks":25138,"value":267,"nodeType":79},{},[],{"data":25140,"content":25141,"nodeType":84},{},[25142],{"data":25143,"marks":25144,"value":275,"nodeType":79},{},[],{"metadata":25146,"sys":25149,"fields":25154},{"tags":25147,"concepts":25148},[],[],{"space":25150,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25152,"publishedVersion":59,"revision":22,"locale":27},{"sys":25151},{"type":12,"linkType":13,"id":14},{"sys":25153},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25155},{"url":291,"details":25156,"fileName":297,"contentType":298},{"size":293,"image":25157},{"width":295,"height":296},{"sys":25159,"fields":25162},{"id":25160,"createdAt":25161},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":25163,"slug":25164,"articleIntro":25163,"category":25165},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[25166],{"metadata":25167,"sys":25170,"fields":25177},{"tags":25168,"concepts":25169},[],[],{"space":25171,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25173,"publishedVersion":246,"revision":59,"contentType":25175,"locale":27},{"sys":25172},{"type":12,"linkType":13,"id":14},{"sys":25174},{"id":20,"type":12,"linkType":21},{"sys":25176},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25178,"metaTitle":256,"metaDescription":257,"mainTitle":25179,"subtitle":276,"heroImage":25194,"ctaButton":299,"ctaLink":300},[255],{"data":25180,"content":25181,"nodeType":71},{},[25182,25188],{"data":25183,"content":25184,"nodeType":268},{},[25185],{"data":25186,"marks":25187,"value":267,"nodeType":79},{},[],{"data":25189,"content":25190,"nodeType":84},{},[25191],{"data":25192,"marks":25193,"value":275,"nodeType":79},{},[],{"metadata":25195,"sys":25198,"fields":25203},{"tags":25196,"concepts":25197},[],[],{"space":25199,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25201,"publishedVersion":59,"revision":22,"locale":27},{"sys":25200},{"type":12,"linkType":13,"id":14},{"sys":25202},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25204},{"url":291,"details":25205,"fileName":297,"contentType":298},{"size":293,"image":25206},{"width":295,"height":296},{"sys":25208,"fields":25211},{"id":25209,"createdAt":25210},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":25212,"slug":25213,"articleIntro":25212,"category":25214},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[25215],{"metadata":25216,"sys":25219,"fields":25226},{"tags":25217,"concepts":25218},[],[],{"space":25220,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25222,"publishedVersion":246,"revision":59,"contentType":25224,"locale":27},{"sys":25221},{"type":12,"linkType":13,"id":14},{"sys":25223},{"id":20,"type":12,"linkType":21},{"sys":25225},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25227,"metaTitle":256,"metaDescription":257,"mainTitle":25228,"subtitle":276,"heroImage":25243,"ctaButton":299,"ctaLink":300},[255],{"data":25229,"content":25230,"nodeType":71},{},[25231,25237],{"data":25232,"content":25233,"nodeType":268},{},[25234],{"data":25235,"marks":25236,"value":267,"nodeType":79},{},[],{"data":25238,"content":25239,"nodeType":84},{},[25240],{"data":25241,"marks":25242,"value":275,"nodeType":79},{},[],{"metadata":25244,"sys":25247,"fields":25252},{"tags":25245,"concepts":25246},[],[],{"space":25248,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25250,"publishedVersion":59,"revision":22,"locale":27},{"sys":25249},{"type":12,"linkType":13,"id":14},{"sys":25251},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25253},{"url":291,"details":25254,"fileName":297,"contentType":298},{"size":293,"image":25255},{"width":295,"height":296},{"sys":25257,"fields":25260},{"id":25258,"createdAt":25259},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":25261,"slug":25262,"articleIntro":25261,"category":25263},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[25264],{"metadata":25265,"sys":25268,"fields":25275},{"tags":25266,"concepts":25267},[],[],{"space":25269,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25271,"publishedVersion":246,"revision":59,"contentType":25273,"locale":27},{"sys":25270},{"type":12,"linkType":13,"id":14},{"sys":25272},{"id":20,"type":12,"linkType":21},{"sys":25274},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25276,"metaTitle":256,"metaDescription":257,"mainTitle":25277,"subtitle":276,"heroImage":25292,"ctaButton":299,"ctaLink":300},[255],{"data":25278,"content":25279,"nodeType":71},{},[25280,25286],{"data":25281,"content":25282,"nodeType":268},{},[25283],{"data":25284,"marks":25285,"value":267,"nodeType":79},{},[],{"data":25287,"content":25288,"nodeType":84},{},[25289],{"data":25290,"marks":25291,"value":275,"nodeType":79},{},[],{"metadata":25293,"sys":25296,"fields":25301},{"tags":25294,"concepts":25295},[],[],{"space":25297,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25299,"publishedVersion":59,"revision":22,"locale":27},{"sys":25298},{"type":12,"linkType":13,"id":14},{"sys":25300},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25302},{"url":291,"details":25303,"fileName":297,"contentType":298},{"size":293,"image":25304},{"width":295,"height":296},{"sys":25306,"fields":25309},{"id":25307,"createdAt":25308},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":25310,"slug":25311,"articleIntro":-1,"category":25312},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[25313],{"metadata":25314,"sys":25317,"fields":25324},{"tags":25315,"concepts":25316},[],[],{"space":25318,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25320,"publishedVersion":246,"revision":59,"contentType":25322,"locale":27},{"sys":25319},{"type":12,"linkType":13,"id":14},{"sys":25321},{"id":20,"type":12,"linkType":21},{"sys":25323},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25325,"metaTitle":256,"metaDescription":257,"mainTitle":25326,"subtitle":276,"heroImage":25341,"ctaButton":299,"ctaLink":300},[255],{"data":25327,"content":25328,"nodeType":71},{},[25329,25335],{"data":25330,"content":25331,"nodeType":268},{},[25332],{"data":25333,"marks":25334,"value":267,"nodeType":79},{},[],{"data":25336,"content":25337,"nodeType":84},{},[25338],{"data":25339,"marks":25340,"value":275,"nodeType":79},{},[],{"metadata":25342,"sys":25345,"fields":25350},{"tags":25343,"concepts":25344},[],[],{"space":25346,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25348,"publishedVersion":59,"revision":22,"locale":27},{"sys":25347},{"type":12,"linkType":13,"id":14},{"sys":25349},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25351},{"url":291,"details":25352,"fileName":297,"contentType":298},{"size":293,"image":25353},{"width":295,"height":296},{"sys":25355,"fields":25358},{"id":25356,"createdAt":25357},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":25359,"slug":25360,"articleIntro":-1,"category":25361},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[25362],{"metadata":25363,"sys":25366,"fields":25373},{"tags":25364,"concepts":25365},[],[],{"space":25367,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25369,"publishedVersion":246,"revision":59,"contentType":25371,"locale":27},{"sys":25368},{"type":12,"linkType":13,"id":14},{"sys":25370},{"id":20,"type":12,"linkType":21},{"sys":25372},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25374,"metaTitle":256,"metaDescription":257,"mainTitle":25375,"subtitle":276,"heroImage":25390,"ctaButton":299,"ctaLink":300},[255],{"data":25376,"content":25377,"nodeType":71},{},[25378,25384],{"data":25379,"content":25380,"nodeType":268},{},[25381],{"data":25382,"marks":25383,"value":267,"nodeType":79},{},[],{"data":25385,"content":25386,"nodeType":84},{},[25387],{"data":25388,"marks":25389,"value":275,"nodeType":79},{},[],{"metadata":25391,"sys":25394,"fields":25399},{"tags":25392,"concepts":25393},[],[],{"space":25395,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25397,"publishedVersion":59,"revision":22,"locale":27},{"sys":25396},{"type":12,"linkType":13,"id":14},{"sys":25398},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25400},{"url":291,"details":25401,"fileName":297,"contentType":298},{"size":293,"image":25402},{"width":295,"height":296},{"sys":25404,"fields":25407},{"id":25405,"createdAt":25406},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":25408,"slug":25409,"articleIntro":25408,"category":25410},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[25411],{"metadata":25412,"sys":25415,"fields":25422},{"tags":25413,"concepts":25414},[],[],{"space":25416,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25418,"publishedVersion":246,"revision":59,"contentType":25420,"locale":27},{"sys":25417},{"type":12,"linkType":13,"id":14},{"sys":25419},{"id":20,"type":12,"linkType":21},{"sys":25421},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25423,"metaTitle":256,"metaDescription":257,"mainTitle":25424,"subtitle":276,"heroImage":25439,"ctaButton":299,"ctaLink":300},[255],{"data":25425,"content":25426,"nodeType":71},{},[25427,25433],{"data":25428,"content":25429,"nodeType":268},{},[25430],{"data":25431,"marks":25432,"value":267,"nodeType":79},{},[],{"data":25434,"content":25435,"nodeType":84},{},[25436],{"data":25437,"marks":25438,"value":275,"nodeType":79},{},[],{"metadata":25440,"sys":25443,"fields":25448},{"tags":25441,"concepts":25442},[],[],{"space":25444,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25446,"publishedVersion":59,"revision":22,"locale":27},{"sys":25445},{"type":12,"linkType":13,"id":14},{"sys":25447},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25449},{"url":291,"details":25450,"fileName":297,"contentType":298},{"size":293,"image":25451},{"width":295,"height":296},{"sys":25453,"fields":25456},{"id":25454,"createdAt":25455},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":25457,"slug":25458,"articleIntro":25457,"category":25459},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[25460],{"metadata":25461,"sys":25464,"fields":25471},{"tags":25462,"concepts":25463},[],[],{"space":25465,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25467,"publishedVersion":246,"revision":59,"contentType":25469,"locale":27},{"sys":25466},{"type":12,"linkType":13,"id":14},{"sys":25468},{"id":20,"type":12,"linkType":21},{"sys":25470},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25472,"metaTitle":256,"metaDescription":257,"mainTitle":25473,"subtitle":276,"heroImage":25488,"ctaButton":299,"ctaLink":300},[255],{"data":25474,"content":25475,"nodeType":71},{},[25476,25482],{"data":25477,"content":25478,"nodeType":268},{},[25479],{"data":25480,"marks":25481,"value":267,"nodeType":79},{},[],{"data":25483,"content":25484,"nodeType":84},{},[25485],{"data":25486,"marks":25487,"value":275,"nodeType":79},{},[],{"metadata":25489,"sys":25492,"fields":25497},{"tags":25490,"concepts":25491},[],[],{"space":25493,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25495,"publishedVersion":59,"revision":22,"locale":27},{"sys":25494},{"type":12,"linkType":13,"id":14},{"sys":25496},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25498},{"url":291,"details":25499,"fileName":297,"contentType":298},{"size":293,"image":25500},{"width":295,"height":296},{"sys":25502,"fields":25505},{"id":25503,"createdAt":25504},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":25506,"slug":25507,"articleIntro":25506,"category":25508},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[25509],{"metadata":25510,"sys":25513,"fields":25520},{"tags":25511,"concepts":25512},[],[],{"space":25514,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25516,"publishedVersion":246,"revision":59,"contentType":25518,"locale":27},{"sys":25515},{"type":12,"linkType":13,"id":14},{"sys":25517},{"id":20,"type":12,"linkType":21},{"sys":25519},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25521,"metaTitle":256,"metaDescription":257,"mainTitle":25522,"subtitle":276,"heroImage":25537,"ctaButton":299,"ctaLink":300},[255],{"data":25523,"content":25524,"nodeType":71},{},[25525,25531],{"data":25526,"content":25527,"nodeType":268},{},[25528],{"data":25529,"marks":25530,"value":267,"nodeType":79},{},[],{"data":25532,"content":25533,"nodeType":84},{},[25534],{"data":25535,"marks":25536,"value":275,"nodeType":79},{},[],{"metadata":25538,"sys":25541,"fields":25546},{"tags":25539,"concepts":25540},[],[],{"space":25542,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25544,"publishedVersion":59,"revision":22,"locale":27},{"sys":25543},{"type":12,"linkType":13,"id":14},{"sys":25545},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25547},{"url":291,"details":25548,"fileName":297,"contentType":298},{"size":293,"image":25549},{"width":295,"height":296},{"sys":25551,"fields":25554},{"id":25552,"createdAt":25553},"Fb8WTBIAUFItSVSHgMKWS","2025-04-25T13:20:08.632Z",{"title":25555,"slug":25556,"articleIntro":-1,"category":25557},"Compte 708 - Produits des activités annexes","compte-708-produits-des-activites-annexes",[25558],{"metadata":25559,"sys":25562,"fields":25569},{"tags":25560,"concepts":25561},[],[],{"space":25563,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25565,"publishedVersion":246,"revision":59,"contentType":25567,"locale":27},{"sys":25564},{"type":12,"linkType":13,"id":14},{"sys":25566},{"id":20,"type":12,"linkType":21},{"sys":25568},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25570,"metaTitle":256,"metaDescription":257,"mainTitle":25571,"subtitle":276,"heroImage":25586,"ctaButton":299,"ctaLink":300},[255],{"data":25572,"content":25573,"nodeType":71},{},[25574,25580],{"data":25575,"content":25576,"nodeType":268},{},[25577],{"data":25578,"marks":25579,"value":267,"nodeType":79},{},[],{"data":25581,"content":25582,"nodeType":84},{},[25583],{"data":25584,"marks":25585,"value":275,"nodeType":79},{},[],{"metadata":25587,"sys":25590,"fields":25595},{"tags":25588,"concepts":25589},[],[],{"space":25591,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25593,"publishedVersion":59,"revision":22,"locale":27},{"sys":25592},{"type":12,"linkType":13,"id":14},{"sys":25594},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25596},{"url":291,"details":25597,"fileName":297,"contentType":298},{"size":293,"image":25598},{"width":295,"height":296},{"sys":25600,"fields":25603},{"id":25601,"createdAt":25602},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":25604,"slug":25605,"articleIntro":-1,"category":25606},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[25607],{"metadata":25608,"sys":25611,"fields":25618},{"tags":25609,"concepts":25610},[],[],{"space":25612,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25614,"publishedVersion":246,"revision":59,"contentType":25616,"locale":27},{"sys":25613},{"type":12,"linkType":13,"id":14},{"sys":25615},{"id":20,"type":12,"linkType":21},{"sys":25617},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25619,"metaTitle":256,"metaDescription":257,"mainTitle":25620,"subtitle":276,"heroImage":25635,"ctaButton":299,"ctaLink":300},[255],{"data":25621,"content":25622,"nodeType":71},{},[25623,25629],{"data":25624,"content":25625,"nodeType":268},{},[25626],{"data":25627,"marks":25628,"value":267,"nodeType":79},{},[],{"data":25630,"content":25631,"nodeType":84},{},[25632],{"data":25633,"marks":25634,"value":275,"nodeType":79},{},[],{"metadata":25636,"sys":25639,"fields":25644},{"tags":25637,"concepts":25638},[],[],{"space":25640,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25642,"publishedVersion":59,"revision":22,"locale":27},{"sys":25641},{"type":12,"linkType":13,"id":14},{"sys":25643},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25645},{"url":291,"details":25646,"fileName":297,"contentType":298},{"size":293,"image":25647},{"width":295,"height":296},{"sys":25649,"fields":25652},{"id":25650,"createdAt":25651},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":25653,"slug":25654,"articleIntro":25653,"category":25655},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[25656],{"metadata":25657,"sys":25660,"fields":25667},{"tags":25658,"concepts":25659},[],[],{"space":25661,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25663,"publishedVersion":246,"revision":59,"contentType":25665,"locale":27},{"sys":25662},{"type":12,"linkType":13,"id":14},{"sys":25664},{"id":20,"type":12,"linkType":21},{"sys":25666},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25668,"metaTitle":256,"metaDescription":257,"mainTitle":25669,"subtitle":276,"heroImage":25684,"ctaButton":299,"ctaLink":300},[255],{"data":25670,"content":25671,"nodeType":71},{},[25672,25678],{"data":25673,"content":25674,"nodeType":268},{},[25675],{"data":25676,"marks":25677,"value":267,"nodeType":79},{},[],{"data":25679,"content":25680,"nodeType":84},{},[25681],{"data":25682,"marks":25683,"value":275,"nodeType":79},{},[],{"metadata":25685,"sys":25688,"fields":25693},{"tags":25686,"concepts":25687},[],[],{"space":25689,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25691,"publishedVersion":59,"revision":22,"locale":27},{"sys":25690},{"type":12,"linkType":13,"id":14},{"sys":25692},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25694},{"url":291,"details":25695,"fileName":297,"contentType":298},{"size":293,"image":25696},{"width":295,"height":296},{"sys":25698,"fields":25701},{"id":25699,"createdAt":25700},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":25702,"slug":25703,"articleIntro":-1,"category":25704},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[25705],{"metadata":25706,"sys":25709,"fields":25716},{"tags":25707,"concepts":25708},[],[],{"space":25710,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25712,"publishedVersion":246,"revision":59,"contentType":25714,"locale":27},{"sys":25711},{"type":12,"linkType":13,"id":14},{"sys":25713},{"id":20,"type":12,"linkType":21},{"sys":25715},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25717,"metaTitle":256,"metaDescription":257,"mainTitle":25718,"subtitle":276,"heroImage":25733,"ctaButton":299,"ctaLink":300},[255],{"data":25719,"content":25720,"nodeType":71},{},[25721,25727],{"data":25722,"content":25723,"nodeType":268},{},[25724],{"data":25725,"marks":25726,"value":267,"nodeType":79},{},[],{"data":25728,"content":25729,"nodeType":84},{},[25730],{"data":25731,"marks":25732,"value":275,"nodeType":79},{},[],{"metadata":25734,"sys":25737,"fields":25742},{"tags":25735,"concepts":25736},[],[],{"space":25738,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25740,"publishedVersion":59,"revision":22,"locale":27},{"sys":25739},{"type":12,"linkType":13,"id":14},{"sys":25741},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25743},{"url":291,"details":25744,"fileName":297,"contentType":298},{"size":293,"image":25745},{"width":295,"height":296},{"sys":25747,"fields":25750},{"id":25748,"createdAt":25749},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":25751,"slug":25752,"articleIntro":25751,"category":25753},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[25754],{"metadata":25755,"sys":25758,"fields":25765},{"tags":25756,"concepts":25757},[],[],{"space":25759,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25761,"publishedVersion":246,"revision":59,"contentType":25763,"locale":27},{"sys":25760},{"type":12,"linkType":13,"id":14},{"sys":25762},{"id":20,"type":12,"linkType":21},{"sys":25764},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25766,"metaTitle":256,"metaDescription":257,"mainTitle":25767,"subtitle":276,"heroImage":25782,"ctaButton":299,"ctaLink":300},[255],{"data":25768,"content":25769,"nodeType":71},{},[25770,25776],{"data":25771,"content":25772,"nodeType":268},{},[25773],{"data":25774,"marks":25775,"value":267,"nodeType":79},{},[],{"data":25777,"content":25778,"nodeType":84},{},[25779],{"data":25780,"marks":25781,"value":275,"nodeType":79},{},[],{"metadata":25783,"sys":25786,"fields":25791},{"tags":25784,"concepts":25785},[],[],{"space":25787,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25789,"publishedVersion":59,"revision":22,"locale":27},{"sys":25788},{"type":12,"linkType":13,"id":14},{"sys":25790},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25792},{"url":291,"details":25793,"fileName":297,"contentType":298},{"size":293,"image":25794},{"width":295,"height":296},{"sys":25796,"fields":25799},{"id":25797,"createdAt":25798},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":25800,"slug":25801,"articleIntro":25800,"category":25802},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[25803],{"metadata":25804,"sys":25807,"fields":25814},{"tags":25805,"concepts":25806},[],[],{"space":25808,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25810,"publishedVersion":246,"revision":59,"contentType":25812,"locale":27},{"sys":25809},{"type":12,"linkType":13,"id":14},{"sys":25811},{"id":20,"type":12,"linkType":21},{"sys":25813},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25815,"metaTitle":256,"metaDescription":257,"mainTitle":25816,"subtitle":276,"heroImage":25831,"ctaButton":299,"ctaLink":300},[255],{"data":25817,"content":25818,"nodeType":71},{},[25819,25825],{"data":25820,"content":25821,"nodeType":268},{},[25822],{"data":25823,"marks":25824,"value":267,"nodeType":79},{},[],{"data":25826,"content":25827,"nodeType":84},{},[25828],{"data":25829,"marks":25830,"value":275,"nodeType":79},{},[],{"metadata":25832,"sys":25835,"fields":25840},{"tags":25833,"concepts":25834},[],[],{"space":25836,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25838,"publishedVersion":59,"revision":22,"locale":27},{"sys":25837},{"type":12,"linkType":13,"id":14},{"sys":25839},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25841},{"url":291,"details":25842,"fileName":297,"contentType":298},{"size":293,"image":25843},{"width":295,"height":296},{"sys":25845,"fields":25848},{"id":25846,"createdAt":25847},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":25849,"slug":25850,"articleIntro":25849,"category":25851},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[25852],{"metadata":25853,"sys":25856,"fields":25863},{"tags":25854,"concepts":25855},[],[],{"space":25857,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25859,"publishedVersion":246,"revision":59,"contentType":25861,"locale":27},{"sys":25858},{"type":12,"linkType":13,"id":14},{"sys":25860},{"id":20,"type":12,"linkType":21},{"sys":25862},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25864,"metaTitle":256,"metaDescription":257,"mainTitle":25865,"subtitle":276,"heroImage":25880,"ctaButton":299,"ctaLink":300},[255],{"data":25866,"content":25867,"nodeType":71},{},[25868,25874],{"data":25869,"content":25870,"nodeType":268},{},[25871],{"data":25872,"marks":25873,"value":267,"nodeType":79},{},[],{"data":25875,"content":25876,"nodeType":84},{},[25877],{"data":25878,"marks":25879,"value":275,"nodeType":79},{},[],{"metadata":25881,"sys":25884,"fields":25889},{"tags":25882,"concepts":25883},[],[],{"space":25885,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25887,"publishedVersion":59,"revision":22,"locale":27},{"sys":25886},{"type":12,"linkType":13,"id":14},{"sys":25888},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25890},{"url":291,"details":25891,"fileName":297,"contentType":298},{"size":293,"image":25892},{"width":295,"height":296},{"sys":25894,"fields":25897},{"id":25895,"createdAt":25896},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":25898,"slug":25899,"articleIntro":25898,"category":25900},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[25901],{"metadata":25902,"sys":25905,"fields":25912},{"tags":25903,"concepts":25904},[],[],{"space":25906,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25908,"publishedVersion":246,"revision":59,"contentType":25910,"locale":27},{"sys":25907},{"type":12,"linkType":13,"id":14},{"sys":25909},{"id":20,"type":12,"linkType":21},{"sys":25911},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25913,"metaTitle":256,"metaDescription":257,"mainTitle":25914,"subtitle":276,"heroImage":25929,"ctaButton":299,"ctaLink":300},[255],{"data":25915,"content":25916,"nodeType":71},{},[25917,25923],{"data":25918,"content":25919,"nodeType":268},{},[25920],{"data":25921,"marks":25922,"value":267,"nodeType":79},{},[],{"data":25924,"content":25925,"nodeType":84},{},[25926],{"data":25927,"marks":25928,"value":275,"nodeType":79},{},[],{"metadata":25930,"sys":25933,"fields":25938},{"tags":25931,"concepts":25932},[],[],{"space":25934,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25936,"publishedVersion":59,"revision":22,"locale":27},{"sys":25935},{"type":12,"linkType":13,"id":14},{"sys":25937},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25939},{"url":291,"details":25940,"fileName":297,"contentType":298},{"size":293,"image":25941},{"width":295,"height":296},{"sys":25943,"fields":25946},{"id":25944,"createdAt":25945},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":25947,"slug":25948,"articleIntro":25947,"category":25949},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[25950],{"metadata":25951,"sys":25954,"fields":25961},{"tags":25952,"concepts":25953},[],[],{"space":25955,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":25957,"publishedVersion":246,"revision":59,"contentType":25959,"locale":27},{"sys":25956},{"type":12,"linkType":13,"id":14},{"sys":25958},{"id":20,"type":12,"linkType":21},{"sys":25960},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":25962,"metaTitle":256,"metaDescription":257,"mainTitle":25963,"subtitle":276,"heroImage":25978,"ctaButton":299,"ctaLink":300},[255],{"data":25964,"content":25965,"nodeType":71},{},[25966,25972],{"data":25967,"content":25968,"nodeType":268},{},[25969],{"data":25970,"marks":25971,"value":267,"nodeType":79},{},[],{"data":25973,"content":25974,"nodeType":84},{},[25975],{"data":25976,"marks":25977,"value":275,"nodeType":79},{},[],{"metadata":25979,"sys":25982,"fields":25987},{"tags":25980,"concepts":25981},[],[],{"space":25983,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":25985,"publishedVersion":59,"revision":22,"locale":27},{"sys":25984},{"type":12,"linkType":13,"id":14},{"sys":25986},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":25988},{"url":291,"details":25989,"fileName":297,"contentType":298},{"size":293,"image":25990},{"width":295,"height":296},{"sys":25992,"fields":25995},{"id":25993,"createdAt":25994},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":25996,"slug":25997,"articleIntro":25996,"category":25998},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[25999],{"metadata":26000,"sys":26003,"fields":26010},{"tags":26001,"concepts":26002},[],[],{"space":26004,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26006,"publishedVersion":246,"revision":59,"contentType":26008,"locale":27},{"sys":26005},{"type":12,"linkType":13,"id":14},{"sys":26007},{"id":20,"type":12,"linkType":21},{"sys":26009},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26011,"metaTitle":256,"metaDescription":257,"mainTitle":26012,"subtitle":276,"heroImage":26027,"ctaButton":299,"ctaLink":300},[255],{"data":26013,"content":26014,"nodeType":71},{},[26015,26021],{"data":26016,"content":26017,"nodeType":268},{},[26018],{"data":26019,"marks":26020,"value":267,"nodeType":79},{},[],{"data":26022,"content":26023,"nodeType":84},{},[26024],{"data":26025,"marks":26026,"value":275,"nodeType":79},{},[],{"metadata":26028,"sys":26031,"fields":26036},{"tags":26029,"concepts":26030},[],[],{"space":26032,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26034,"publishedVersion":59,"revision":22,"locale":27},{"sys":26033},{"type":12,"linkType":13,"id":14},{"sys":26035},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26037},{"url":291,"details":26038,"fileName":297,"contentType":298},{"size":293,"image":26039},{"width":295,"height":296},{"sys":26041,"fields":26044},{"id":26042,"createdAt":26043},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":26045,"slug":26046,"articleIntro":26047,"category":26048},"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.",[26049],{"metadata":26050,"sys":26053,"fields":26060},{"tags":26051,"concepts":26052},[],[],{"space":26054,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26056,"publishedVersion":246,"revision":59,"contentType":26058,"locale":27},{"sys":26055},{"type":12,"linkType":13,"id":14},{"sys":26057},{"id":20,"type":12,"linkType":21},{"sys":26059},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26061,"metaTitle":256,"metaDescription":257,"mainTitle":26062,"subtitle":276,"heroImage":26077,"ctaButton":299,"ctaLink":300},[255],{"data":26063,"content":26064,"nodeType":71},{},[26065,26071],{"data":26066,"content":26067,"nodeType":268},{},[26068],{"data":26069,"marks":26070,"value":267,"nodeType":79},{},[],{"data":26072,"content":26073,"nodeType":84},{},[26074],{"data":26075,"marks":26076,"value":275,"nodeType":79},{},[],{"metadata":26078,"sys":26081,"fields":26086},{"tags":26079,"concepts":26080},[],[],{"space":26082,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26084,"publishedVersion":59,"revision":22,"locale":27},{"sys":26083},{"type":12,"linkType":13,"id":14},{"sys":26085},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26087},{"url":291,"details":26088,"fileName":297,"contentType":298},{"size":293,"image":26089},{"width":295,"height":296},{"sys":26091,"fields":26094},{"id":26092,"createdAt":26093},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":26095,"slug":26096,"articleIntro":-1,"category":26097},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[26098],{"metadata":26099,"sys":26102,"fields":26109},{"tags":26100,"concepts":26101},[],[],{"space":26103,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26105,"publishedVersion":246,"revision":59,"contentType":26107,"locale":27},{"sys":26104},{"type":12,"linkType":13,"id":14},{"sys":26106},{"id":20,"type":12,"linkType":21},{"sys":26108},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26110,"metaTitle":256,"metaDescription":257,"mainTitle":26111,"subtitle":276,"heroImage":26126,"ctaButton":299,"ctaLink":300},[255],{"data":26112,"content":26113,"nodeType":71},{},[26114,26120],{"data":26115,"content":26116,"nodeType":268},{},[26117],{"data":26118,"marks":26119,"value":267,"nodeType":79},{},[],{"data":26121,"content":26122,"nodeType":84},{},[26123],{"data":26124,"marks":26125,"value":275,"nodeType":79},{},[],{"metadata":26127,"sys":26130,"fields":26135},{"tags":26128,"concepts":26129},[],[],{"space":26131,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26133,"publishedVersion":59,"revision":22,"locale":27},{"sys":26132},{"type":12,"linkType":13,"id":14},{"sys":26134},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26136},{"url":291,"details":26137,"fileName":297,"contentType":298},{"size":293,"image":26138},{"width":295,"height":296},{"sys":26140,"fields":26143},{"id":26141,"createdAt":26142},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":26144,"slug":26145,"articleIntro":26144,"category":26146},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[26147],{"metadata":26148,"sys":26151,"fields":26158},{"tags":26149,"concepts":26150},[],[],{"space":26152,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26154,"publishedVersion":246,"revision":59,"contentType":26156,"locale":27},{"sys":26153},{"type":12,"linkType":13,"id":14},{"sys":26155},{"id":20,"type":12,"linkType":21},{"sys":26157},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26159,"metaTitle":256,"metaDescription":257,"mainTitle":26160,"subtitle":276,"heroImage":26175,"ctaButton":299,"ctaLink":300},[255],{"data":26161,"content":26162,"nodeType":71},{},[26163,26169],{"data":26164,"content":26165,"nodeType":268},{},[26166],{"data":26167,"marks":26168,"value":267,"nodeType":79},{},[],{"data":26170,"content":26171,"nodeType":84},{},[26172],{"data":26173,"marks":26174,"value":275,"nodeType":79},{},[],{"metadata":26176,"sys":26179,"fields":26184},{"tags":26177,"concepts":26178},[],[],{"space":26180,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26182,"publishedVersion":59,"revision":22,"locale":27},{"sys":26181},{"type":12,"linkType":13,"id":14},{"sys":26183},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26185},{"url":291,"details":26186,"fileName":297,"contentType":298},{"size":293,"image":26187},{"width":295,"height":296},{"sys":26189,"fields":26192},{"id":26190,"createdAt":26191},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":26193,"slug":26194,"articleIntro":26193,"category":26195},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[26196],{"metadata":26197,"sys":26200,"fields":26207},{"tags":26198,"concepts":26199},[],[],{"space":26201,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26203,"publishedVersion":246,"revision":59,"contentType":26205,"locale":27},{"sys":26202},{"type":12,"linkType":13,"id":14},{"sys":26204},{"id":20,"type":12,"linkType":21},{"sys":26206},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26208,"metaTitle":256,"metaDescription":257,"mainTitle":26209,"subtitle":276,"heroImage":26224,"ctaButton":299,"ctaLink":300},[255],{"data":26210,"content":26211,"nodeType":71},{},[26212,26218],{"data":26213,"content":26214,"nodeType":268},{},[26215],{"data":26216,"marks":26217,"value":267,"nodeType":79},{},[],{"data":26219,"content":26220,"nodeType":84},{},[26221],{"data":26222,"marks":26223,"value":275,"nodeType":79},{},[],{"metadata":26225,"sys":26228,"fields":26233},{"tags":26226,"concepts":26227},[],[],{"space":26229,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26231,"publishedVersion":59,"revision":22,"locale":27},{"sys":26230},{"type":12,"linkType":13,"id":14},{"sys":26232},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26234},{"url":291,"details":26235,"fileName":297,"contentType":298},{"size":293,"image":26236},{"width":295,"height":296},{"sys":26238,"fields":26241},{"id":26239,"createdAt":26240},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":26242,"slug":26243,"articleIntro":26242,"category":26244},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[26245],{"metadata":26246,"sys":26249,"fields":26256},{"tags":26247,"concepts":26248},[],[],{"space":26250,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26252,"publishedVersion":246,"revision":59,"contentType":26254,"locale":27},{"sys":26251},{"type":12,"linkType":13,"id":14},{"sys":26253},{"id":20,"type":12,"linkType":21},{"sys":26255},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26257,"metaTitle":256,"metaDescription":257,"mainTitle":26258,"subtitle":276,"heroImage":26273,"ctaButton":299,"ctaLink":300},[255],{"data":26259,"content":26260,"nodeType":71},{},[26261,26267],{"data":26262,"content":26263,"nodeType":268},{},[26264],{"data":26265,"marks":26266,"value":267,"nodeType":79},{},[],{"data":26268,"content":26269,"nodeType":84},{},[26270],{"data":26271,"marks":26272,"value":275,"nodeType":79},{},[],{"metadata":26274,"sys":26277,"fields":26282},{"tags":26275,"concepts":26276},[],[],{"space":26278,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26280,"publishedVersion":59,"revision":22,"locale":27},{"sys":26279},{"type":12,"linkType":13,"id":14},{"sys":26281},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26283},{"url":291,"details":26284,"fileName":297,"contentType":298},{"size":293,"image":26285},{"width":295,"height":296},{"sys":26287,"fields":26290},{"id":26288,"createdAt":26289},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":26291,"slug":26292,"articleIntro":26291,"category":26293},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[26294],{"metadata":26295,"sys":26298,"fields":26305},{"tags":26296,"concepts":26297},[],[],{"space":26299,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26301,"publishedVersion":246,"revision":59,"contentType":26303,"locale":27},{"sys":26300},{"type":12,"linkType":13,"id":14},{"sys":26302},{"id":20,"type":12,"linkType":21},{"sys":26304},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26306,"metaTitle":256,"metaDescription":257,"mainTitle":26307,"subtitle":276,"heroImage":26322,"ctaButton":299,"ctaLink":300},[255],{"data":26308,"content":26309,"nodeType":71},{},[26310,26316],{"data":26311,"content":26312,"nodeType":268},{},[26313],{"data":26314,"marks":26315,"value":267,"nodeType":79},{},[],{"data":26317,"content":26318,"nodeType":84},{},[26319],{"data":26320,"marks":26321,"value":275,"nodeType":79},{},[],{"metadata":26323,"sys":26326,"fields":26331},{"tags":26324,"concepts":26325},[],[],{"space":26327,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26329,"publishedVersion":59,"revision":22,"locale":27},{"sys":26328},{"type":12,"linkType":13,"id":14},{"sys":26330},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26332},{"url":291,"details":26333,"fileName":297,"contentType":298},{"size":293,"image":26334},{"width":295,"height":296},{"sys":26336,"fields":26339},{"id":26337,"createdAt":26338},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":26340,"slug":26341,"articleIntro":26340,"category":26342},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[26343],{"metadata":26344,"sys":26347,"fields":26354},{"tags":26345,"concepts":26346},[],[],{"space":26348,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26350,"publishedVersion":246,"revision":59,"contentType":26352,"locale":27},{"sys":26349},{"type":12,"linkType":13,"id":14},{"sys":26351},{"id":20,"type":12,"linkType":21},{"sys":26353},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26355,"metaTitle":256,"metaDescription":257,"mainTitle":26356,"subtitle":276,"heroImage":26371,"ctaButton":299,"ctaLink":300},[255],{"data":26357,"content":26358,"nodeType":71},{},[26359,26365],{"data":26360,"content":26361,"nodeType":268},{},[26362],{"data":26363,"marks":26364,"value":267,"nodeType":79},{},[],{"data":26366,"content":26367,"nodeType":84},{},[26368],{"data":26369,"marks":26370,"value":275,"nodeType":79},{},[],{"metadata":26372,"sys":26375,"fields":26380},{"tags":26373,"concepts":26374},[],[],{"space":26376,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26378,"publishedVersion":59,"revision":22,"locale":27},{"sys":26377},{"type":12,"linkType":13,"id":14},{"sys":26379},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26381},{"url":291,"details":26382,"fileName":297,"contentType":298},{"size":293,"image":26383},{"width":295,"height":296},{"sys":26385,"fields":26388},{"id":26386,"createdAt":26387},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":26389,"slug":26390,"articleIntro":26389,"category":26391},"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",[26392],{"metadata":26393,"sys":26396,"fields":26403},{"tags":26394,"concepts":26395},[],[],{"space":26397,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26399,"publishedVersion":246,"revision":59,"contentType":26401,"locale":27},{"sys":26398},{"type":12,"linkType":13,"id":14},{"sys":26400},{"id":20,"type":12,"linkType":21},{"sys":26402},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26404,"metaTitle":256,"metaDescription":257,"mainTitle":26405,"subtitle":276,"heroImage":26420,"ctaButton":299,"ctaLink":300},[255],{"data":26406,"content":26407,"nodeType":71},{},[26408,26414],{"data":26409,"content":26410,"nodeType":268},{},[26411],{"data":26412,"marks":26413,"value":267,"nodeType":79},{},[],{"data":26415,"content":26416,"nodeType":84},{},[26417],{"data":26418,"marks":26419,"value":275,"nodeType":79},{},[],{"metadata":26421,"sys":26424,"fields":26429},{"tags":26422,"concepts":26423},[],[],{"space":26425,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26427,"publishedVersion":59,"revision":22,"locale":27},{"sys":26426},{"type":12,"linkType":13,"id":14},{"sys":26428},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26430},{"url":291,"details":26431,"fileName":297,"contentType":298},{"size":293,"image":26432},{"width":295,"height":296},{"sys":26434,"fields":26437},{"id":26435,"createdAt":26436},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":26438,"slug":26439,"articleIntro":-1,"category":26440},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[26441],{"metadata":26442,"sys":26445,"fields":26452},{"tags":26443,"concepts":26444},[],[],{"space":26446,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26448,"publishedVersion":246,"revision":59,"contentType":26450,"locale":27},{"sys":26447},{"type":12,"linkType":13,"id":14},{"sys":26449},{"id":20,"type":12,"linkType":21},{"sys":26451},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26453,"metaTitle":256,"metaDescription":257,"mainTitle":26454,"subtitle":276,"heroImage":26469,"ctaButton":299,"ctaLink":300},[255],{"data":26455,"content":26456,"nodeType":71},{},[26457,26463],{"data":26458,"content":26459,"nodeType":268},{},[26460],{"data":26461,"marks":26462,"value":267,"nodeType":79},{},[],{"data":26464,"content":26465,"nodeType":84},{},[26466],{"data":26467,"marks":26468,"value":275,"nodeType":79},{},[],{"metadata":26470,"sys":26473,"fields":26478},{"tags":26471,"concepts":26472},[],[],{"space":26474,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26476,"publishedVersion":59,"revision":22,"locale":27},{"sys":26475},{"type":12,"linkType":13,"id":14},{"sys":26477},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26479},{"url":291,"details":26480,"fileName":297,"contentType":298},{"size":293,"image":26481},{"width":295,"height":296},{"sys":26483,"fields":26484},{"id":15,"createdAt":17},{"title":29,"slug":231,"articleIntro":29,"category":26485},[26486],{"metadata":26487,"sys":26490,"fields":26497},{"tags":26488,"concepts":26489},[],[],{"space":26491,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26493,"publishedVersion":246,"revision":59,"contentType":26495,"locale":27},{"sys":26492},{"type":12,"linkType":13,"id":14},{"sys":26494},{"id":20,"type":12,"linkType":21},{"sys":26496},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26498,"metaTitle":256,"metaDescription":257,"mainTitle":26499,"subtitle":276,"heroImage":26514,"ctaButton":299,"ctaLink":300},[255],{"data":26500,"content":26501,"nodeType":71},{},[26502,26508],{"data":26503,"content":26504,"nodeType":268},{},[26505],{"data":26506,"marks":26507,"value":267,"nodeType":79},{},[],{"data":26509,"content":26510,"nodeType":84},{},[26511],{"data":26512,"marks":26513,"value":275,"nodeType":79},{},[],{"metadata":26515,"sys":26518,"fields":26523},{"tags":26516,"concepts":26517},[],[],{"space":26519,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26521,"publishedVersion":59,"revision":22,"locale":27},{"sys":26520},{"type":12,"linkType":13,"id":14},{"sys":26522},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26524},{"url":291,"details":26525,"fileName":297,"contentType":298},{"size":293,"image":26526},{"width":295,"height":296},{"sys":26528,"fields":26531},{"id":26529,"createdAt":26530},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":26532,"slug":26533,"articleIntro":26532,"category":26534},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[26535],{"metadata":26536,"sys":26539,"fields":26546},{"tags":26537,"concepts":26538},[],[],{"space":26540,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26542,"publishedVersion":246,"revision":59,"contentType":26544,"locale":27},{"sys":26541},{"type":12,"linkType":13,"id":14},{"sys":26543},{"id":20,"type":12,"linkType":21},{"sys":26545},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26547,"metaTitle":256,"metaDescription":257,"mainTitle":26548,"subtitle":276,"heroImage":26563,"ctaButton":299,"ctaLink":300},[255],{"data":26549,"content":26550,"nodeType":71},{},[26551,26557],{"data":26552,"content":26553,"nodeType":268},{},[26554],{"data":26555,"marks":26556,"value":267,"nodeType":79},{},[],{"data":26558,"content":26559,"nodeType":84},{},[26560],{"data":26561,"marks":26562,"value":275,"nodeType":79},{},[],{"metadata":26564,"sys":26567,"fields":26572},{"tags":26565,"concepts":26566},[],[],{"space":26568,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26570,"publishedVersion":59,"revision":22,"locale":27},{"sys":26569},{"type":12,"linkType":13,"id":14},{"sys":26571},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26573},{"url":291,"details":26574,"fileName":297,"contentType":298},{"size":293,"image":26575},{"width":295,"height":296},{"sys":26577,"fields":26580},{"id":26578,"createdAt":26579},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":26581,"slug":26582,"articleIntro":26581,"category":26583},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[26584],{"metadata":26585,"sys":26588,"fields":26595},{"tags":26586,"concepts":26587},[],[],{"space":26589,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26591,"publishedVersion":246,"revision":59,"contentType":26593,"locale":27},{"sys":26590},{"type":12,"linkType":13,"id":14},{"sys":26592},{"id":20,"type":12,"linkType":21},{"sys":26594},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26596,"metaTitle":256,"metaDescription":257,"mainTitle":26597,"subtitle":276,"heroImage":26612,"ctaButton":299,"ctaLink":300},[255],{"data":26598,"content":26599,"nodeType":71},{},[26600,26606],{"data":26601,"content":26602,"nodeType":268},{},[26603],{"data":26604,"marks":26605,"value":267,"nodeType":79},{},[],{"data":26607,"content":26608,"nodeType":84},{},[26609],{"data":26610,"marks":26611,"value":275,"nodeType":79},{},[],{"metadata":26613,"sys":26616,"fields":26621},{"tags":26614,"concepts":26615},[],[],{"space":26617,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26619,"publishedVersion":59,"revision":22,"locale":27},{"sys":26618},{"type":12,"linkType":13,"id":14},{"sys":26620},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26622},{"url":291,"details":26623,"fileName":297,"contentType":298},{"size":293,"image":26624},{"width":295,"height":296},{"sys":26626,"fields":26629},{"id":26627,"createdAt":26628},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":26630,"slug":26631,"articleIntro":-1,"category":26632},"Compte 66 - Charges financières","compte-66-charges-financieres",[26633],{"metadata":26634,"sys":26637,"fields":26644},{"tags":26635,"concepts":26636},[],[],{"space":26638,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26640,"publishedVersion":246,"revision":59,"contentType":26642,"locale":27},{"sys":26639},{"type":12,"linkType":13,"id":14},{"sys":26641},{"id":20,"type":12,"linkType":21},{"sys":26643},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26645,"metaTitle":256,"metaDescription":257,"mainTitle":26646,"subtitle":276,"heroImage":26661,"ctaButton":299,"ctaLink":300},[255],{"data":26647,"content":26648,"nodeType":71},{},[26649,26655],{"data":26650,"content":26651,"nodeType":268},{},[26652],{"data":26653,"marks":26654,"value":267,"nodeType":79},{},[],{"data":26656,"content":26657,"nodeType":84},{},[26658],{"data":26659,"marks":26660,"value":275,"nodeType":79},{},[],{"metadata":26662,"sys":26665,"fields":26670},{"tags":26663,"concepts":26664},[],[],{"space":26666,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26668,"publishedVersion":59,"revision":22,"locale":27},{"sys":26667},{"type":12,"linkType":13,"id":14},{"sys":26669},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26671},{"url":291,"details":26672,"fileName":297,"contentType":298},{"size":293,"image":26673},{"width":295,"height":296},{"sys":26675,"fields":26678},{"id":26676,"createdAt":26677},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":26679,"slug":26680,"articleIntro":26679,"category":26681},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[26682],{"metadata":26683,"sys":26686,"fields":26693},{"tags":26684,"concepts":26685},[],[],{"space":26687,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26689,"publishedVersion":246,"revision":59,"contentType":26691,"locale":27},{"sys":26688},{"type":12,"linkType":13,"id":14},{"sys":26690},{"id":20,"type":12,"linkType":21},{"sys":26692},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26694,"metaTitle":256,"metaDescription":257,"mainTitle":26695,"subtitle":276,"heroImage":26710,"ctaButton":299,"ctaLink":300},[255],{"data":26696,"content":26697,"nodeType":71},{},[26698,26704],{"data":26699,"content":26700,"nodeType":268},{},[26701],{"data":26702,"marks":26703,"value":267,"nodeType":79},{},[],{"data":26705,"content":26706,"nodeType":84},{},[26707],{"data":26708,"marks":26709,"value":275,"nodeType":79},{},[],{"metadata":26711,"sys":26714,"fields":26719},{"tags":26712,"concepts":26713},[],[],{"space":26715,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26717,"publishedVersion":59,"revision":22,"locale":27},{"sys":26716},{"type":12,"linkType":13,"id":14},{"sys":26718},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26720},{"url":291,"details":26721,"fileName":297,"contentType":298},{"size":293,"image":26722},{"width":295,"height":296},{"sys":26724,"fields":26727},{"id":26725,"createdAt":26726},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":26728,"slug":26729,"articleIntro":26728,"category":26730},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[26731],{"metadata":26732,"sys":26735,"fields":26742},{"tags":26733,"concepts":26734},[],[],{"space":26736,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26738,"publishedVersion":246,"revision":59,"contentType":26740,"locale":27},{"sys":26737},{"type":12,"linkType":13,"id":14},{"sys":26739},{"id":20,"type":12,"linkType":21},{"sys":26741},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26743,"metaTitle":256,"metaDescription":257,"mainTitle":26744,"subtitle":276,"heroImage":26759,"ctaButton":299,"ctaLink":300},[255],{"data":26745,"content":26746,"nodeType":71},{},[26747,26753],{"data":26748,"content":26749,"nodeType":268},{},[26750],{"data":26751,"marks":26752,"value":267,"nodeType":79},{},[],{"data":26754,"content":26755,"nodeType":84},{},[26756],{"data":26757,"marks":26758,"value":275,"nodeType":79},{},[],{"metadata":26760,"sys":26763,"fields":26768},{"tags":26761,"concepts":26762},[],[],{"space":26764,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26766,"publishedVersion":59,"revision":22,"locale":27},{"sys":26765},{"type":12,"linkType":13,"id":14},{"sys":26767},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26769},{"url":291,"details":26770,"fileName":297,"contentType":298},{"size":293,"image":26771},{"width":295,"height":296},{"sys":26773,"fields":26776},{"id":26774,"createdAt":26775},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":26777,"slug":26778,"articleIntro":26777,"category":26779},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[26780],{"metadata":26781,"sys":26784,"fields":26791},{"tags":26782,"concepts":26783},[],[],{"space":26785,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26787,"publishedVersion":246,"revision":59,"contentType":26789,"locale":27},{"sys":26786},{"type":12,"linkType":13,"id":14},{"sys":26788},{"id":20,"type":12,"linkType":21},{"sys":26790},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26792,"metaTitle":256,"metaDescription":257,"mainTitle":26793,"subtitle":276,"heroImage":26808,"ctaButton":299,"ctaLink":300},[255],{"data":26794,"content":26795,"nodeType":71},{},[26796,26802],{"data":26797,"content":26798,"nodeType":268},{},[26799],{"data":26800,"marks":26801,"value":267,"nodeType":79},{},[],{"data":26803,"content":26804,"nodeType":84},{},[26805],{"data":26806,"marks":26807,"value":275,"nodeType":79},{},[],{"metadata":26809,"sys":26812,"fields":26817},{"tags":26810,"concepts":26811},[],[],{"space":26813,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26815,"publishedVersion":59,"revision":22,"locale":27},{"sys":26814},{"type":12,"linkType":13,"id":14},{"sys":26816},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26818},{"url":291,"details":26819,"fileName":297,"contentType":298},{"size":293,"image":26820},{"width":295,"height":296},{"sys":26822,"fields":26825},{"id":26823,"createdAt":26824},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":26826,"slug":26827,"articleIntro":26826,"category":26828},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[26829],{"metadata":26830,"sys":26833,"fields":26840},{"tags":26831,"concepts":26832},[],[],{"space":26834,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26836,"publishedVersion":246,"revision":59,"contentType":26838,"locale":27},{"sys":26835},{"type":12,"linkType":13,"id":14},{"sys":26837},{"id":20,"type":12,"linkType":21},{"sys":26839},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26841,"metaTitle":256,"metaDescription":257,"mainTitle":26842,"subtitle":276,"heroImage":26857,"ctaButton":299,"ctaLink":300},[255],{"data":26843,"content":26844,"nodeType":71},{},[26845,26851],{"data":26846,"content":26847,"nodeType":268},{},[26848],{"data":26849,"marks":26850,"value":267,"nodeType":79},{},[],{"data":26852,"content":26853,"nodeType":84},{},[26854],{"data":26855,"marks":26856,"value":275,"nodeType":79},{},[],{"metadata":26858,"sys":26861,"fields":26866},{"tags":26859,"concepts":26860},[],[],{"space":26862,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26864,"publishedVersion":59,"revision":22,"locale":27},{"sys":26863},{"type":12,"linkType":13,"id":14},{"sys":26865},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26867},{"url":291,"details":26868,"fileName":297,"contentType":298},{"size":293,"image":26869},{"width":295,"height":296},{"sys":26871,"fields":26874},{"id":26872,"createdAt":26873},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":26875,"slug":26876,"articleIntro":26875,"category":26877},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[26878],{"metadata":26879,"sys":26882,"fields":26889},{"tags":26880,"concepts":26881},[],[],{"space":26883,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26885,"publishedVersion":246,"revision":59,"contentType":26887,"locale":27},{"sys":26884},{"type":12,"linkType":13,"id":14},{"sys":26886},{"id":20,"type":12,"linkType":21},{"sys":26888},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26890,"metaTitle":256,"metaDescription":257,"mainTitle":26891,"subtitle":276,"heroImage":26906,"ctaButton":299,"ctaLink":300},[255],{"data":26892,"content":26893,"nodeType":71},{},[26894,26900],{"data":26895,"content":26896,"nodeType":268},{},[26897],{"data":26898,"marks":26899,"value":267,"nodeType":79},{},[],{"data":26901,"content":26902,"nodeType":84},{},[26903],{"data":26904,"marks":26905,"value":275,"nodeType":79},{},[],{"metadata":26907,"sys":26910,"fields":26915},{"tags":26908,"concepts":26909},[],[],{"space":26911,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26913,"publishedVersion":59,"revision":22,"locale":27},{"sys":26912},{"type":12,"linkType":13,"id":14},{"sys":26914},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26916},{"url":291,"details":26917,"fileName":297,"contentType":298},{"size":293,"image":26918},{"width":295,"height":296},{"sys":26920,"fields":26923},{"id":26921,"createdAt":26922},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":26924,"slug":26925,"articleIntro":26924,"category":26926},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[26927],{"metadata":26928,"sys":26931,"fields":26938},{"tags":26929,"concepts":26930},[],[],{"space":26932,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26934,"publishedVersion":246,"revision":59,"contentType":26936,"locale":27},{"sys":26933},{"type":12,"linkType":13,"id":14},{"sys":26935},{"id":20,"type":12,"linkType":21},{"sys":26937},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26939,"metaTitle":256,"metaDescription":257,"mainTitle":26940,"subtitle":276,"heroImage":26955,"ctaButton":299,"ctaLink":300},[255],{"data":26941,"content":26942,"nodeType":71},{},[26943,26949],{"data":26944,"content":26945,"nodeType":268},{},[26946],{"data":26947,"marks":26948,"value":267,"nodeType":79},{},[],{"data":26950,"content":26951,"nodeType":84},{},[26952],{"data":26953,"marks":26954,"value":275,"nodeType":79},{},[],{"metadata":26956,"sys":26959,"fields":26964},{"tags":26957,"concepts":26958},[],[],{"space":26960,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":26962,"publishedVersion":59,"revision":22,"locale":27},{"sys":26961},{"type":12,"linkType":13,"id":14},{"sys":26963},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":26965},{"url":291,"details":26966,"fileName":297,"contentType":298},{"size":293,"image":26967},{"width":295,"height":296},{"sys":26969,"fields":26972},{"id":26970,"createdAt":26971},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":26973,"slug":26974,"articleIntro":-1,"category":26975},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[26976],{"metadata":26977,"sys":26980,"fields":26987},{"tags":26978,"concepts":26979},[],[],{"space":26981,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":26983,"publishedVersion":246,"revision":59,"contentType":26985,"locale":27},{"sys":26982},{"type":12,"linkType":13,"id":14},{"sys":26984},{"id":20,"type":12,"linkType":21},{"sys":26986},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":26988,"metaTitle":256,"metaDescription":257,"mainTitle":26989,"subtitle":276,"heroImage":27004,"ctaButton":299,"ctaLink":300},[255],{"data":26990,"content":26991,"nodeType":71},{},[26992,26998],{"data":26993,"content":26994,"nodeType":268},{},[26995],{"data":26996,"marks":26997,"value":267,"nodeType":79},{},[],{"data":26999,"content":27000,"nodeType":84},{},[27001],{"data":27002,"marks":27003,"value":275,"nodeType":79},{},[],{"metadata":27005,"sys":27008,"fields":27013},{"tags":27006,"concepts":27007},[],[],{"space":27009,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27011,"publishedVersion":59,"revision":22,"locale":27},{"sys":27010},{"type":12,"linkType":13,"id":14},{"sys":27012},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27014},{"url":291,"details":27015,"fileName":297,"contentType":298},{"size":293,"image":27016},{"width":295,"height":296},{"sys":27018,"fields":27021},{"id":27019,"createdAt":27020},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":27022,"slug":27023,"articleIntro":27022,"category":27024},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[27025],{"metadata":27026,"sys":27029,"fields":27036},{"tags":27027,"concepts":27028},[],[],{"space":27030,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27032,"publishedVersion":246,"revision":59,"contentType":27034,"locale":27},{"sys":27031},{"type":12,"linkType":13,"id":14},{"sys":27033},{"id":20,"type":12,"linkType":21},{"sys":27035},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27037,"metaTitle":256,"metaDescription":257,"mainTitle":27038,"subtitle":276,"heroImage":27053,"ctaButton":299,"ctaLink":300},[255],{"data":27039,"content":27040,"nodeType":71},{},[27041,27047],{"data":27042,"content":27043,"nodeType":268},{},[27044],{"data":27045,"marks":27046,"value":267,"nodeType":79},{},[],{"data":27048,"content":27049,"nodeType":84},{},[27050],{"data":27051,"marks":27052,"value":275,"nodeType":79},{},[],{"metadata":27054,"sys":27057,"fields":27062},{"tags":27055,"concepts":27056},[],[],{"space":27058,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27060,"publishedVersion":59,"revision":22,"locale":27},{"sys":27059},{"type":12,"linkType":13,"id":14},{"sys":27061},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27063},{"url":291,"details":27064,"fileName":297,"contentType":298},{"size":293,"image":27065},{"width":295,"height":296},{"sys":27067,"fields":27070},{"id":27068,"createdAt":27069},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":27071,"slug":27072,"articleIntro":27071,"category":27073},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[27074],{"metadata":27075,"sys":27078,"fields":27085},{"tags":27076,"concepts":27077},[],[],{"space":27079,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27081,"publishedVersion":246,"revision":59,"contentType":27083,"locale":27},{"sys":27080},{"type":12,"linkType":13,"id":14},{"sys":27082},{"id":20,"type":12,"linkType":21},{"sys":27084},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27086,"metaTitle":256,"metaDescription":257,"mainTitle":27087,"subtitle":276,"heroImage":27102,"ctaButton":299,"ctaLink":300},[255],{"data":27088,"content":27089,"nodeType":71},{},[27090,27096],{"data":27091,"content":27092,"nodeType":268},{},[27093],{"data":27094,"marks":27095,"value":267,"nodeType":79},{},[],{"data":27097,"content":27098,"nodeType":84},{},[27099],{"data":27100,"marks":27101,"value":275,"nodeType":79},{},[],{"metadata":27103,"sys":27106,"fields":27111},{"tags":27104,"concepts":27105},[],[],{"space":27107,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27109,"publishedVersion":59,"revision":22,"locale":27},{"sys":27108},{"type":12,"linkType":13,"id":14},{"sys":27110},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27112},{"url":291,"details":27113,"fileName":297,"contentType":298},{"size":293,"image":27114},{"width":295,"height":296},{"sys":27116,"fields":27119},{"id":27117,"createdAt":27118},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":27120,"slug":27121,"articleIntro":-1,"category":27122},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[27123],{"metadata":27124,"sys":27127,"fields":27134},{"tags":27125,"concepts":27126},[],[],{"space":27128,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27130,"publishedVersion":246,"revision":59,"contentType":27132,"locale":27},{"sys":27129},{"type":12,"linkType":13,"id":14},{"sys":27131},{"id":20,"type":12,"linkType":21},{"sys":27133},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27135,"metaTitle":256,"metaDescription":257,"mainTitle":27136,"subtitle":276,"heroImage":27151,"ctaButton":299,"ctaLink":300},[255],{"data":27137,"content":27138,"nodeType":71},{},[27139,27145],{"data":27140,"content":27141,"nodeType":268},{},[27142],{"data":27143,"marks":27144,"value":267,"nodeType":79},{},[],{"data":27146,"content":27147,"nodeType":84},{},[27148],{"data":27149,"marks":27150,"value":275,"nodeType":79},{},[],{"metadata":27152,"sys":27155,"fields":27160},{"tags":27153,"concepts":27154},[],[],{"space":27156,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27158,"publishedVersion":59,"revision":22,"locale":27},{"sys":27157},{"type":12,"linkType":13,"id":14},{"sys":27159},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27161},{"url":291,"details":27162,"fileName":297,"contentType":298},{"size":293,"image":27163},{"width":295,"height":296},{"sys":27165,"fields":27168},{"id":27166,"createdAt":27167},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":27169,"slug":27170,"articleIntro":27169,"category":27171},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[27172],{"metadata":27173,"sys":27176,"fields":27183},{"tags":27174,"concepts":27175},[],[],{"space":27177,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27179,"publishedVersion":246,"revision":59,"contentType":27181,"locale":27},{"sys":27178},{"type":12,"linkType":13,"id":14},{"sys":27180},{"id":20,"type":12,"linkType":21},{"sys":27182},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27184,"metaTitle":256,"metaDescription":257,"mainTitle":27185,"subtitle":276,"heroImage":27200,"ctaButton":299,"ctaLink":300},[255],{"data":27186,"content":27187,"nodeType":71},{},[27188,27194],{"data":27189,"content":27190,"nodeType":268},{},[27191],{"data":27192,"marks":27193,"value":267,"nodeType":79},{},[],{"data":27195,"content":27196,"nodeType":84},{},[27197],{"data":27198,"marks":27199,"value":275,"nodeType":79},{},[],{"metadata":27201,"sys":27204,"fields":27209},{"tags":27202,"concepts":27203},[],[],{"space":27205,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27207,"publishedVersion":59,"revision":22,"locale":27},{"sys":27206},{"type":12,"linkType":13,"id":14},{"sys":27208},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27210},{"url":291,"details":27211,"fileName":297,"contentType":298},{"size":293,"image":27212},{"width":295,"height":296},{"sys":27214,"fields":27217},{"id":27215,"createdAt":27216},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":27218,"slug":27219,"articleIntro":27218,"category":27220},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[27221],{"metadata":27222,"sys":27225,"fields":27232},{"tags":27223,"concepts":27224},[],[],{"space":27226,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27228,"publishedVersion":246,"revision":59,"contentType":27230,"locale":27},{"sys":27227},{"type":12,"linkType":13,"id":14},{"sys":27229},{"id":20,"type":12,"linkType":21},{"sys":27231},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27233,"metaTitle":256,"metaDescription":257,"mainTitle":27234,"subtitle":276,"heroImage":27249,"ctaButton":299,"ctaLink":300},[255],{"data":27235,"content":27236,"nodeType":71},{},[27237,27243],{"data":27238,"content":27239,"nodeType":268},{},[27240],{"data":27241,"marks":27242,"value":267,"nodeType":79},{},[],{"data":27244,"content":27245,"nodeType":84},{},[27246],{"data":27247,"marks":27248,"value":275,"nodeType":79},{},[],{"metadata":27250,"sys":27253,"fields":27258},{"tags":27251,"concepts":27252},[],[],{"space":27254,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27256,"publishedVersion":59,"revision":22,"locale":27},{"sys":27255},{"type":12,"linkType":13,"id":14},{"sys":27257},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27259},{"url":291,"details":27260,"fileName":297,"contentType":298},{"size":293,"image":27261},{"width":295,"height":296},{"sys":27263,"fields":27266},{"id":27264,"createdAt":27265},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":27267,"slug":27268,"articleIntro":27267,"category":27269},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[27270],{"metadata":27271,"sys":27274,"fields":27281},{"tags":27272,"concepts":27273},[],[],{"space":27275,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27277,"publishedVersion":246,"revision":59,"contentType":27279,"locale":27},{"sys":27276},{"type":12,"linkType":13,"id":14},{"sys":27278},{"id":20,"type":12,"linkType":21},{"sys":27280},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27282,"metaTitle":256,"metaDescription":257,"mainTitle":27283,"subtitle":276,"heroImage":27298,"ctaButton":299,"ctaLink":300},[255],{"data":27284,"content":27285,"nodeType":71},{},[27286,27292],{"data":27287,"content":27288,"nodeType":268},{},[27289],{"data":27290,"marks":27291,"value":267,"nodeType":79},{},[],{"data":27293,"content":27294,"nodeType":84},{},[27295],{"data":27296,"marks":27297,"value":275,"nodeType":79},{},[],{"metadata":27299,"sys":27302,"fields":27307},{"tags":27300,"concepts":27301},[],[],{"space":27303,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27305,"publishedVersion":59,"revision":22,"locale":27},{"sys":27304},{"type":12,"linkType":13,"id":14},{"sys":27306},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27308},{"url":291,"details":27309,"fileName":297,"contentType":298},{"size":293,"image":27310},{"width":295,"height":296},{"sys":27312,"fields":27315},{"id":27313,"createdAt":27314},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":27316,"slug":27317,"articleIntro":27316,"category":27318},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[27319],{"metadata":27320,"sys":27323,"fields":27330},{"tags":27321,"concepts":27322},[],[],{"space":27324,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27326,"publishedVersion":246,"revision":59,"contentType":27328,"locale":27},{"sys":27325},{"type":12,"linkType":13,"id":14},{"sys":27327},{"id":20,"type":12,"linkType":21},{"sys":27329},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27331,"metaTitle":256,"metaDescription":257,"mainTitle":27332,"subtitle":276,"heroImage":27347,"ctaButton":299,"ctaLink":300},[255],{"data":27333,"content":27334,"nodeType":71},{},[27335,27341],{"data":27336,"content":27337,"nodeType":268},{},[27338],{"data":27339,"marks":27340,"value":267,"nodeType":79},{},[],{"data":27342,"content":27343,"nodeType":84},{},[27344],{"data":27345,"marks":27346,"value":275,"nodeType":79},{},[],{"metadata":27348,"sys":27351,"fields":27356},{"tags":27349,"concepts":27350},[],[],{"space":27352,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27354,"publishedVersion":59,"revision":22,"locale":27},{"sys":27353},{"type":12,"linkType":13,"id":14},{"sys":27355},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27357},{"url":291,"details":27358,"fileName":297,"contentType":298},{"size":293,"image":27359},{"width":295,"height":296},{"sys":27361,"fields":27364},{"id":27362,"createdAt":27363},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":27365,"slug":27366,"articleIntro":27365,"category":27367},"274 - Prêts","compte-274-prets",[27368],{"metadata":27369,"sys":27372,"fields":27379},{"tags":27370,"concepts":27371},[],[],{"space":27373,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27375,"publishedVersion":246,"revision":59,"contentType":27377,"locale":27},{"sys":27374},{"type":12,"linkType":13,"id":14},{"sys":27376},{"id":20,"type":12,"linkType":21},{"sys":27378},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27380,"metaTitle":256,"metaDescription":257,"mainTitle":27381,"subtitle":276,"heroImage":27396,"ctaButton":299,"ctaLink":300},[255],{"data":27382,"content":27383,"nodeType":71},{},[27384,27390],{"data":27385,"content":27386,"nodeType":268},{},[27387],{"data":27388,"marks":27389,"value":267,"nodeType":79},{},[],{"data":27391,"content":27392,"nodeType":84},{},[27393],{"data":27394,"marks":27395,"value":275,"nodeType":79},{},[],{"metadata":27397,"sys":27400,"fields":27405},{"tags":27398,"concepts":27399},[],[],{"space":27401,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27403,"publishedVersion":59,"revision":22,"locale":27},{"sys":27402},{"type":12,"linkType":13,"id":14},{"sys":27404},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27406},{"url":291,"details":27407,"fileName":297,"contentType":298},{"size":293,"image":27408},{"width":295,"height":296},{"sys":27410,"fields":27413},{"id":27411,"createdAt":27412},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":27414,"slug":27415,"articleIntro":-1,"category":27416},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[27417],{"metadata":27418,"sys":27421,"fields":27428},{"tags":27419,"concepts":27420},[],[],{"space":27422,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27424,"publishedVersion":246,"revision":59,"contentType":27426,"locale":27},{"sys":27423},{"type":12,"linkType":13,"id":14},{"sys":27425},{"id":20,"type":12,"linkType":21},{"sys":27427},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27429,"metaTitle":256,"metaDescription":257,"mainTitle":27430,"subtitle":276,"heroImage":27445,"ctaButton":299,"ctaLink":300},[255],{"data":27431,"content":27432,"nodeType":71},{},[27433,27439],{"data":27434,"content":27435,"nodeType":268},{},[27436],{"data":27437,"marks":27438,"value":267,"nodeType":79},{},[],{"data":27440,"content":27441,"nodeType":84},{},[27442],{"data":27443,"marks":27444,"value":275,"nodeType":79},{},[],{"metadata":27446,"sys":27449,"fields":27454},{"tags":27447,"concepts":27448},[],[],{"space":27450,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27452,"publishedVersion":59,"revision":22,"locale":27},{"sys":27451},{"type":12,"linkType":13,"id":14},{"sys":27453},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27455},{"url":291,"details":27456,"fileName":297,"contentType":298},{"size":293,"image":27457},{"width":295,"height":296},{"sys":27459,"fields":27462},{"id":27460,"createdAt":27461},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":27463,"slug":27464,"articleIntro":27463,"category":27465},"668 - Autres charges financières","compte-668-autres-charges-financieres",[27466],{"metadata":27467,"sys":27470,"fields":27477},{"tags":27468,"concepts":27469},[],[],{"space":27471,"id":241,"type":16,"createdAt":242,"updatedAt":243,"environment":27473,"publishedVersion":246,"revision":59,"contentType":27475,"locale":27},{"sys":27472},{"type":12,"linkType":13,"id":14},{"sys":27474},{"id":20,"type":12,"linkType":21},{"sys":27476},{"type":12,"linkType":25,"id":249},{"contentfulName":251,"modelCategoryName":252,"slug":253,"contentTypeSlug":27478,"metaTitle":256,"metaDescription":257,"mainTitle":27479,"subtitle":276,"heroImage":27494,"ctaButton":299,"ctaLink":300},[255],{"data":27480,"content":27481,"nodeType":71},{},[27482,27488],{"data":27483,"content":27484,"nodeType":268},{},[27485],{"data":27486,"marks":27487,"value":267,"nodeType":79},{},[],{"data":27489,"content":27490,"nodeType":84},{},[27491],{"data":27492,"marks":27493,"value":275,"nodeType":79},{},[],{"metadata":27495,"sys":27498,"fields":27503},{"tags":27496,"concepts":27497},[],[],{"space":27499,"id":284,"type":55,"createdAt":285,"updatedAt":285,"environment":27501,"publishedVersion":59,"revision":22,"locale":27},{"sys":27500},{"type":12,"linkType":13,"id":14},{"sys":27502},{"id":20,"type":12,"linkType":21},{"title":289,"description":275,"file":27504},{"url":291,"details":27505,"fileName":297,"contentType":298},{"size":293,"image":27506},{"width":295,"height":296},1780321844153]